For the purposes of Article 31(1)(a) or (b) of Regulation (EU) No 1307/2013, except in cases of force majeure or exceptional circumstances, unused payment entitlements shall be deemed to have reverted to the national or regional reserve on the day following the final date as fixed by the F3relevant authority on the basis of Article 78(b) of Regulation (EU) No 1306/2013 for amending the single application under the F4basic payment schemeF4farm sustainability payment scheme in the calendar year in which the period referred to in Article 31(1)(a) or (b) of Regulation (EU) No 1307/2013 expires.

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