68Entry of own resources in the B account thus reflects an exceptional situation characterised by the decision to allow the Member State either not to place those entitlements at the disposal of the Commission from the time of their establishment, because they have not yet been recovered, under Article 6(3)(b) of Regulation No 1150/2000, or to be released from doing so because those entitlements prove irrecoverable for reasons of force majeure or other reasons which cannot be attributed to them, on the basis of Article 17(2) of that regulation.
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