natgillin/translations-raw huggingface dataset:
Figur 1 - Udviklingen i UF'erne (milliarder euro) Kilde: Revisionsretten, baseret p Kommissionens beretninger om den budgetmžssige og żkonomiske forvaltning. 
Figure 1 п Evolution of the RAL (in billion euros) Source: ECA, based on Commission reports on budgetary and financial management.
17 2017 var det fjerde r under FFR for 2014-2020. 
17 2017 is the fourth year of the 2014-2020 MFF.
UF'erne i 2017 udgjorde 25 % af de samlede FFR-forpligtelsesbevillinger. 
The RAL in 2017 was 25 % of total commitment appropriations of the MFF.
I det fjerde r under FFR for 2007-2013 udgjorde UF'erne kun 20 % af de samlede forpligtelsesbevillinger. 
In the fourth year of the 2007-2013 MFF, 2010, the RAL was only 20 %of total commitment appropriations.
UF'erne som antal rs forpligtelser med en varighed p mere end et r steg ogs fra 2,4 r i 2010 til 2,7 r i 2017. 
The RAL in years of commitments lasting more than one year also increased from 2.4 years in 2010 to 2.7 in 2017.
Dets udvikling over tid er i sagens natur forbundet med et element af inflation, som pvirker de underliggende forpligtelser og betalinger. 
Its evolution includes inherently an element of inflation over the years, affecting the underlying commitments and payments that create it.
Inflationspvirkningen kan vžre betydelig, nr lange perioder sammenlignes10. 
The impact of inflation can be significant when comparing long periods of time10.
For at tage hżjde for inflationspvirkningen viser vi i figur 2 UF'ernes udvikling angivet i procent af bruttonationalindkomsten (BNI) i EU. 
In order to take into account the effect of inflation, we show in Figure 2 the evolution of the RAL as a percentage of the Gross National Income (GNI) of the EU.
Sammenligner man det fjerde r i de respektive FFR'er, viser det sig, at UF'erne steg fra 1,5 % af BNI i 2010 til 1,7 % i 2017. 
When comparing the fourth year of the corresponding MFFs, the RAL has increased from 1.5 % of the GNI in2010 to 1.7 % in2017.
11 300 250 200 150 100 50 0 2007 2008 2009 2010 2011 Fo rpligtelser 2012 2013 Betalin ger 2014 2015 2016 2017 UF'er 10 Som fastsat i FFR-forordningens artikel 6, stk. 1, justerer Kommissionen hvert r FFR ved at anvende en fast deflator p 2 % rligt for at afspejle virkningen af inflation. 
11 300 250 200 150 100 50 0 2007 2008 2009 2010 2011 Commitments 2012 2013 Payments 2014 2015 2016 2017 RAL 10 In line with Article 6(1) of the MFF Regulation, the Commission adjusts each year the MFF to reflect the impact of inflation, by applying a fixed deflator of 2 % per year.
Figur 2 - Udviklingen i UF'erne som procent af BNI Kilde: Revisionsretten, baseret p Kommissionens beretninger om den budgetmžssige og żkonomiske forvaltning og data fra Kommissionens rlige makrożkonomiske database (AMECO). 
Figure 2 п Evolution of RAL as a percentage of EU GNI Source: ECA, based on Commission reports on budgetary and financial management and data from the Commission annual macro-economic (AMECO) database.
19 Udgiftsomrde 1b bidrog mest til det samlede UF-belżb p 267,3 milliarder euro ved udgangen af 2017, efterfulgt af den del af udgiftsomrde 2, der gennemfżres ved hjžlp af forpligtelser med en varighed p over et r, som vist i figur 3. 
19 Heading 1b was the main contributor to the total RAL of ш267.3 billion at the end of 2017, followed by the part of heading 2 implemented through commitments that last more than one year as shown in Figure 3.
Figur 3 - UF'erne i 2017 fordelt p FFR-udgiftsomrder 12 1,8 % 1,7 % 1,6 % 1,5 % 1,4 % 1,3 % 1,2 % 1,1 % 1,0 % 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Kilde: Revisionsretten, baseret p EU's konsoliderede rsregnskab for 2017. 
Figure 3 п 2017 RAL by MFF heading 12 1.8 % 1.7 % 1.6 % 1.5 % 1.4 % 1.3 % 1.2 % 1.1 % 1.0 % 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Source: ECA, based on the consolidated annual accounts of the EU for 2017.
20 Ved udgangen af et givet r er de fleste UF'er forpligtelser, der er indget i de foregende tre r. 
20 Most of the RAL at the end of a given year relates to commitments made in the previous three years.
Dette afspejler i store tržk udgiftsmżnstret for de europžiske struktur-og investeringsfonde (ESI-fondene), hvor medlemsstaterne risikerer at miste 
This largely reflects the pattern of spending for the European Structural and Investment (ESI) funds, where Member States risk losing funds if they
midler, hvis de ikke indsender deres godtgżrelsesanmodninger inden for tre r (punkt 44-46). 
do not make claims for reimbursement within three years (paragraphs 44-46).
Alderen af UF'erne i 2017, som vises i figur 4, illustrerer dette forhold, eftersom 87 % af det samlede belżb blev genereret i de foregende tre r. 
The age of commitments in the 2017 RAL in Figure 4 illustrates this, as 87 % of the full amount was generated during the previous three years.
Figur 4 - UF'erne i 2017 fordelt p oprindelsesr (milliarder euro) 13 120 100 80 60 40 20 0 <2012 2012 2% 1% 6% 4% 19% 29% 39% 1a: Konkurrenceevne for vžkst og beskžftigelse 1b: Żkonomisk, social og territorial samhżrighed Bžredygtig vžkst: naturressourcer Sikkerhed og medborgerskab Et globalt Europa 2013 2014 2015 2016 2017 Kilde: Revisionsretten, baseret p EU's konsoliderede rsregnskab for 2017. 
Figure 4 п 2017 RAL by year of origin (in billion euros) 13 120 100 80 60 40 20 0 <2012 2012 2013 2% 1% 6% 4% 19% 29% 39% 1a: Competitiveness for growth and jobs 1b: Economic, social and territorial cohesion Sustainable growth: natural resources Security and citizenship Global Europe 2014 2015 2016 2017 Source: ECA, based on the consolidated annual accounts of the EU 2017.
21 Udvidelsen af EU med 13 nye medlemsstater11 i 2004, 2007 og 2013 fżrte automatisk til en forhżjelse af EU-budgettet og dermed en stigning i UF'erne. 
21 The enlargement of the EU with 13 new Member States11 in 2004, 2007 and 2013 automatically led to an increase of the EU budget and as a result, an increase of the RAL.
FFR for 2007-2013 var den fżrste, der omfattede 27 medlemsstater (28, da Kroatien blev medlem i 2013). 
The 2007-2013 MFF was the first period that included 27 Member States (28 when Croatia joined in 2013).
Forpligtelsesbevillingerne steg fra 752 milliarder euro i FFR for 2000-2006 til 976 milliarder euro i FFR for 2007-2013 og 1 087 milliarder euro i FFR for 2014-2020. 
Commitment appropriations grew from ш752 billion for the 2000-2006 MFF to ш976 billion for the 2007-2013 MFF and ш1 087 billion for the 2014-2020 MFF.
Det fżrte til en stigning i UF'erne. 
This led to an increase in the RAL.
ESI-fondenes UF'er vedrżrende de nye medlemsstater var p 53,4 milliarder euro i 2010 og 93,7 milliarder euro i 2017. 
The ESI fundsу RAL attributable to the new Member States was ш53.4 billion in 2010 and ш93.7 billion in 2017.
11 Den Tjekkiske Republik, Estland, Cypern, Ungarn, Letland, Litauen, Malta, Polen, Slovenien og Slovakiet blev medlemmer af EU i 2004, Bulgarien og Rumžnien i 2007 og Kroatien i 2013. 
11 Czech Republic, Estonia, Cyprus, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and Slovakia joined the EU in 2004, Bulgaria and Romania in 2007 and Croatia in 2013.
22 De fżlgende afsnit beskriver forskellige faktorers indvirkning p UF'erne. 
22 The following sections outline the impact of different factors on the RAL.
Deres individuelle effekt kan ikke bestemmes pržcist, men hvor det er muligt, angiver vi tal, der kan forklare, hvordan de hver isžr bidrager til UF'erne. 
While their individual impact cannot be precisely determined, we provide, where possible, figures that could explain how they each contribute to the RAL.
Vi har navnlig fokuseret p den aktuelle FFR (2014-2020), hvor de fleste af de nuvžrende UF'er blev indget, og p den foregende (2007-2013), da det giver os mulighed for at undersżge en nžsten afsluttet FFR. 
We have focused in particular on the current MFF (2014-2020), during which most of the commitments in the current RAL were created, and on the previous one (2007-2013), as it allows us to examine one almost complete MFF.
23 Nogle af de faktorer, der pvirker UF'erne, har en effekt p budgettet som helhed (f.eks. forskellen mellem forpligtelsesbevillingerne og betalingsbevillingerne og FFR'ens stżrrelse), mens andre i hżjere grad pvirker specifikke udgiftsomrder (f.eks. reglerne om automatisk frigżrelse). 
23 Some of the factors influencing the RAL have an impact on the budget as a whole (e.g. the gap between commitment and payment appropriations, the size of the MFF), while others materialise more strongly in specific spending areas (e.g. the automatic decommitment rules).
Eftersom ESI-fondene str for mere end to tredjedele af UF'erne, undersżgte vi deres udvikling og udgiftsmżnstre nžrmere. 
As the ESI funds generate more than two thirds of the RAL, we examined their evolution and patterns of expenditure in greater detail.
I vores analyse fremsžtter vi ogs kommentarer om FFR-udgiftsomrde 1a, 3 og 4. 
We also comment in our analysis on the MFF headings 1a, 3 and 4.
Under Den Europžiske Garantifond for Landbruget (EGFL) p udgiftsomrde 2 og p udgiftsomrde 5, Administration12, udbetales bevillingerne samme r, som forpligtelserne indgs, og bidrager nžsten ikke til UF'erne. Vi medtog dem derfor ikke i vores analyse. 
The European Agricultural Guarantee Fund (EAGF) part of heading 2 and the entire heading 5, Administration12 are using appropriations paid in the same year they are committed and have almost no contribution to the RAL, so we did not include them in our analysis.
Forskellen mellem en FFR's forpligtelsesbevillinger og betalingsbevillinger 24 EU's budget vedtages p en sdan mde, at en given FFR's budgetterede forpligtelser ikke matcher de budgetterede betalinger. 
Gap between commitment and payment appropriations within a MFF 24 The budget of the EU is adopted in such a way that the commitments budgeted for any given MFF will not match the budgeted payments.
Forskellen afspejler de forpligtelser, der ikke bliver betalt i lżbet af FFR-perioden, men enten skal betales ved anvendelse af betalingsbevillinger under senere FFR'er eller frigżres. 
The gap between the two reflects commitments not paid during the MFF, but which will have to be paid using payment appropriations from the future MFFs or be decommitted.
25 I de seneste FFR'er har denne forskel haft varierende stżrrelse. 
25 The gap was apparent, to a varying degree, in the most recent MFFs.
FFR for 2014-2020 indfżrte imidlertid den stżrste forskel mellem de samlede lofter for forpligtelses-og 12 UF'erne under udgiftsomrde 5 "Administration" var ved udgangen af 2017 p 867 millioner euro, hvoraf 508 millioner euro vedrżrte andre EU-institutioner end Kommissionen. 14 
However, the 2014-2020 MFF introduced the largest difference between the overall ceilings for commitment and payment appropriations 13 of ш51.5 billion in 2011 prices (the difference in the 2007-2013 MFF was ш50 billion in 2011 prices). рThe Commission 12 The RAL for heading 5 рAdministrationс at the end of 2017 was ш867 million, of which ш508 million related to EU institutions other than the Commission.
Kommissionen erklžrede p davžrende tidspunkt, at denne forskel var forenelig med principperne for forsvarlig żkonomisk forvaltning og de retlige krav14. 
14
26 Figur 5 viser den rlige forskel mellem de vedtagne forpligtelses-og betalingsbevillinger i EU-budgettet for rene 2007 til 2017, i alt 153,4 milliarder euro, som żger UF'erne. 
26 Figure 5 shows the annual gap between voted commitment and payment appropriations in the EU budgets for the years 2007 to 2017, totalling ш153.4 billion, which increases the RAL.
Figur 5 - Den rlige forskel mellem de vedtagne forpligtelses-og betalingsbevillinger (milliarder euro) 15 200 150 100 2007 2008 2009 2010 2011 2012 Forpligtelsesbevillinger (vedtaget) 2013 2014 2015 2016 2017 Betalingsbevillinger (vedtaget) Kilde: Revisionsretten, baseret p oplysninger i Kommissionens beretninger om den budgetmžssige og żkonomiske forvaltning. 
Figure 5 п Annual gap between voted commitment and payment appropriations (in billion euros) 200 150 100 2007 2008 2009 2010 2011 2012 Commitment appropriations (voted) 2013 2014 2015 2016 2017 Payment appropriations (voted) Source: ECA, based on information from Commission reports on budgetary and financial management.
27 Ifżlge Kommissionen vil UF'erne fortsžtte med at stige som fżlge af forskellen mellem forpligtelses-og betalingsbevillingerne15. 
27 According to the Commission, this factor will continue to drive future increases in the RAL: рthe RAL is expected to continue its increasing trend due to the gap between commitment and payment appropriationsс15.
28 I figur 6 sammenholdes den rlige stigning i UF'erne med den, der kunne forventes p grundlag af forpligtelses-og betalingsbevillingerne i det vedtagne budget. 
28 Figure 6 below compares the annual increase in the RAL with what might have been expected based on the level of commitment and payment appropriations included in the voted budget.
Den lavere end forventede stigning i 2012 og 2013 kan forklares med, at der i disse r blev tilfżjet ekstra betalingsbevillinger, fordi de budgetterede ikke var tilstržkkelige, mens faldet i 2014 var et resultat af, at forpligtelser blev omprogrammeret (punkt 61). 
The lower than expected increase in 2012 and 2013 can be explained by an addition of payment appropriations during these years to address the insufficient payment appropriations, while the decrease in 2014 was a consequence of the re-programming of commitments (paragraph 61).
29 Den faktiske stigning i rene 2015 til 2017 var meget hżjere end forventet, selv nr omprogrammeringen i 2014 tages i betragtning. 
29 The actual increase in the years 2015 to 2017 was much higher than expected, even taking account of the re-programming of 2014.
Dette skyldtes hovedsagelig forsinkelser i gennemfżrelsen af programmer, primžrt under udgiftsomrde 1b, som betżd, at betalingsbehovene var lavere end budgetteret. 
This was mainly due to delays in the implementation of the programmes, mostly under heading 1b, leading to payment needs lower than budgeted.
FFR'erne gennemfżres langsomt 30 Mellem 2007 og 2010 blev budgetudgifterne afholdt betydeligt langsommere end forventet, da de respektive FFR-lofter blev vedtaget. 
Slow implementation of the MFFs 30 Between 2007 and 2010, budget spending was significantly slower than was forecast when the respective MFF ceilings were agreed.
Der var navnlig forsinkelser i startfasen af nye samhżrighedsprogrammer. 
In particular, there were delays in the start of new cohesion programmes.
Eftersom medlemsstaterne var mere fokuseret p at afslutte programmerne under FFR for 2000-2006 rettidigt, l niveauet for betalingsbevillinger i de rlige budgetter betydeligt under de respektive lofter16. 
As Member States were more focused on completing the 2000-2006 MFF programmes on time, the level of payment appropriations in annual budgets remained significantly below the respective ceilings 16.
Samtidig blev forpligtelserne imidlertid udnyttet nžsten fuldt ud hvert r. 
At the same time, however, commitments were utilised almost to the full every year.
en hurtig stigning i UF'erne, fra 131,7 milliarder euro ved FFR-periodens begyndelse (udgangen af 2006) til 194,4 milliarder euro ved udgangen af 2010. 
This led to a rapid increase in the RAL, from ш131.7 billion at the start of the MFF period (end of 2006), to ш194.4 billion at the end of 2010.
31 Mellem 2011 og 2013 kom der mere fart i programgennemfżrelsen. 
31 Between 2011 and 2013, the pace of programme implementation accelerated.
Det var imidlertid p dette tidspunkt, at konsekvenserne af den finansielle krise i 2007 fżrte til alvorlig recession og forvžrring af det offentlige underskud og den offentlige gžld. 
It was at this time, however, that the effects of the 2007 financial crisis led to severe recession and deterioration of public deficit and debt levels.
Resultatet var, at UF'erne steg til 217,8 milliarder euro ved udgangen af 2012. 
The result was that the RAL increased to ш217.8 billion by the end of 2012.
Vi gjorde opmžrksom p dette fžnomen i vores rsberetninger for 2011 og 201217. 
We drew attention to this phenomenon in our annual reports for 2011 and 201217.
Det normale efterslžb er de anmodninger, der modtages for sent til at blive behandlet inden rets udgang, mens det unormale efterslžb er de anmodninger, der ikke kan betales, fordi der ikke er tilstržkkelige betalingsbevillinger i budgettet. 
The normal one consists of claims received too late to be processed before year end, while the abnormal one refers to claims that cannot be paid due to a lack of sufficient payment appropriations in the budget.
Ved udgangen af 2011 modtog Kommissionen mange betalingsanmodninger fra medlemsstaterne, isžr under ESI-fondene. 
At the end of 2011, the Commission received a large amount of payment claims from Member States, mainly under ESI funds.
Af disse kunne anmodninger til en vžrdi af 11 milliarder euro ikke imżdekommes, fordi betalingsbevillingerne i 2011-budgettet var utilstržkkelige. 
Of these, claims amounting to ш11 billion could not be paid due to insufficient payment appropriations in the 2011 budget.
De blev afregnet i de fżrste mneder af 2012. 
They were settled in the first months of 2012.
Lignende situationer opstod i de fżlgende r, og efterslžbet nede et rekordniveau p 24,7 milliarder euro i 2014. 
Similar situations occurred during the following years, the backlog reaching a peak of ш24.7 billion in 2014.
I 2015 vedtog Europa-Parlamentet, Rdet og Kommissionen en fžlles erklžring om en betalingsplan18, som fastsatte, at det "unormale" betalingsefterslžb vedrżrende udestende betalingsanmodninger skulle udfases senest ved udgangen af 2016. 
In 2015, in a рJoint statement on a payment planс18, the European Parliament, the Council and the Commission agreed to progressively phase out the 'abnormal' backlog of outstanding payment claims by the end of 2016.
De trufne foranstaltninger kombineret med fżlgerne af den forsinkede start p ESI-fondenes programmer for 2014-2020 fjernede det unormale efterslžb inden udgangen af 2016. 
The actions taken, combined with the effects of the delayed start of the 2014-2020 ESI programmes, eliminated the abnormal backlog by the end of 2016.
32 FFR for 2014-2020 blev vedtaget den 2. december 2013. 
32 The 2014-2020 MFF was adopted on 2 December 2013.
De fleste operationelle programmer under ESI-fondene blev derfor ikke godkendt i 2014, og 17 Punkt 1.34 og 1.38 i rsberetningen for 2011 og punkt 1.51-1.55 i rsberetningen for 2012. 
Consequently, most operational programmes of the ESI funds were not approved in 2014 necessitating the transfer of ш33 billion19 of commitment appropriations to future years.
18 "Joint statement on a payment plan 2015-2016", resultat af det interinstitutionelle mżde om betalinger den 26. maj 2015. 
18 Joint statement on a payment plan 2015-2016, Outcome of the interinstitutional meeting on payments of 26 May 2015.
33 Det betydelige betalingsefterslžb i 2013 og 2014 samt den sene vedtagelse af retsgrundlaget forsinkede ivžrksžttelsen af andre udgiftsprogrammer under udgiftsomrde 1a og 420 og gav en forsinkelse p t r i gennemfżrelsen af programmerne for udvikling af landdistrikter under udgiftsomrde 2. 
An additional amount of ш12 billion of commitment appropriations were carried over from 2014 to 2015. headings 1a and 420, and a one-year delay in the implementation of rural development programmes under heading 2.
Kombineret med andre faktorer, som analyseres i det fżlgende, accelererede disse forsinkelser UF'ernes stigning i de seneste r. 
These delays in combination with other factors analysed below, accelerated the increase of the RAL in the most recent years.
ESI-fondene - et sžrligt tilfžlde 34 ESI-fondene bidrager mest til UF'erne. 
The particular case of the ESI funds 34 The ESI funds contribute the largest share to the RAL.
ESI-fondene under FFR for 2014-2020 er Den Europžiske Fond for Regionaludvikling (EFRU), Samhżrighedsfonden og Den Europžiske Socialfond (ESF) inklusive ungdomsbeskžftigelsesinitiativet (under udgiftsomrde 1b) samt Den Europžiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL) og Den Europžiske Hav-og Fiskerifond (EHFF) (under udgiftsomrde 2). 
For the 2014-2020 MFF, the ESI funds are the European Regional Development Fund (ERDF), the Cohesion Fund (CF), the European Social Fund (ESF), including the Youth Employment Initiative (under heading 1b), as well as the European Agricultural Fund for Rural Development (EAFRD) and the European Maritime and Fisheries Fund (EMFF) (under heading 2).
Ved udgangen af 2017 belżb ESI-fondenes uindfriede forpligtelser sig til 189,9 milliarder euro (2016: 165,2 milliarder euro), 71 % af de samlede UF'er. 
At the end of 2017, outstanding ESI fundsу commitments stood at ш189.9 billion (2016: ш165.2 billion), 71 % of the total RAL.
Denne situation skyldes dels, at disse fonde tegner sig for en stor del af midlerne i det samlede budget, dels de sžrlige regler for forvaltningen af dem. 
This situation is partly due to the high share of these funds in the overall budget, and partly to the special rules for managing them.
FFR'erne overlapper med ca. 7 r 35 Figur 7 viser, hvor meget forpligtelserne og betalingerne under de forskellige FFR'er har overlappet. 
MFFs overlap by around 7 years 35 Figure 7 shows the extent to which the commitments and payments from different MFFs overlap.
I FFR'ernes fżrste r vedrżrte mange betalinger forpligtelser indget under den foregende FFR. 
In the early years of an MFF, many payments relate to the commitments of the previous MFF.
Denne overlapning forhindrede et fald i de samlede UF'er, for da forpligtelserne under FFR'en begyndte at blive betalt, begyndte forpligtelserne under den nžste at blive indget. 
This overlap prevented the total RAL to decrease, as by the time the commitments of an MFF started to be paid, the commitments of the next started to be created.
20 Jf. Kommissionens dokument om elementer af en betalingsplan for at bringe EU's budget tilbage p et holdbart leje, 2015. 
18 20 See Commissionуs document рElements for a payment plan to bring the EU budget back onto a sustainable trackс, 2015.
Figur 7 - Udviklingen i ESI-fondenes UF'er under de successive FFR'er (milliarder euro) 19 250 200 150 100 50 2000 2014 2007 0 1234567123456712345671234 Fżr 2000 2000-2006 2007-2013 2014-2020 Kilde: Revisionsretten, baseret p oplysninger fra Kommissionens successive rapporter "Analysis of the budgetary implementation of the European structural and investment funds". 
Figure 7 п Evolution of the ESI funds RAL in successive MFFs (in billion euros) 19 250 200 150 100 50 2000 2014 2007 0 1234567123456712345671234 Pre-2000 2000-2006 2007-2013 2014-2020 Source: ECA, based on information from the Commission reports тAnalysis of the budgetary implementation of the ESI fundsу.
36 Som vi tidligere har bemžrket21, har EU's budgetregler givet medlemsstaterne mere tid efter udlżbet af de seneste tre FFR'er til at bruge de tildelte midler. 
36 As we have previously noted21, the EU budget rules have given Member States additional time after the end of the last three MFFs to spend the funding allocated to them.
I 2000-2006 og 2007-2013 havde medlemsstaterne lov til at fortsžtte med at afholde udgifter i to r efter FFR'ens udlżb. 
In 2000-2006 and 2007-2013, they were allowed to continue spending for two years beyond the end of the MFF.
Stżtteberettigelsesperioden for 2007-2013 fortsatte sledes indtil den 31. december 2015 (i stedet for udgangen af 2013). 
Thus the eligibility period for 2007-2013 continued until 31 December 2015 (rather than the end of 2013).
Endvidere kunne medlemsstaterne indsende endelige afslutningsdokumenter indtil marts 2017 vedrżrende samhżrighed og indtil 30. juni 2016 vedrżrende udvikling af landdistrikter. 
Furthermore, the Member States could submit final closure documents until March 2017 for cohesion and 30 June 2016 for rural development.