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ANNEXES to the Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2021/2115 as regards a specific type of intervention to provide exceptional temporary support under the European Agricultural Fund for Rural Development (EAFRD) and the possibility to adapt direct payments allocations for calendar year 2027 and Regulation (EU) 2021/2116 as regards more flexible rules on payments of advances in response to the increased fertiliser prices due to the Middle East crisis