45In that regard, firstly, it must be borne in mind that Commission conformity clearance decisions are taken on the basis of a summary report and correspondence between the Commission and the Member State concerned. In the particular context of the preparation of decisions relating to the clearance of accounts, the statement of reasons for a decision must be regarded as sufficient if the Member State to which the decision was addressed was closely involved in the process by which the decision came about and was aware of the reasons for which the Commission took the view that it must not charge the sum in dispute to the EAGGF (judgment of 3 December 2015, Poland v Commission, T‑367/13, not published, under appeal, EU:T:2015:933, paragraph 112.