(3)in Chapter III of Title II, the following Article 37b is added:‘Article 37bCommunication related to advances1.Where advances are granted in accordance with Articles 5(7), 9(2), 19(2) and 24(3), beneficiaries are requested to provide for each project annually to the paying agencies the following information:
(a)costs statements justifying, by measure, the use of the advances until 15 October; and
(b)a confirmation, by measure, of the balance of unused advances remaining on 15 October.
Member States shall define in their national rules the date of transmission of this information in order for it to be included in the current annual accounts of the paying agencies referred to in Article 6 of Regulation (EC) No 885/2006 within the deadline laid down in Article 7(2) of that Regulation.2.Paragraph 1 shall not apply to the annual accounts of 2013, except where advances of more than 20 % and up to 50 % of the public aid related to the investments are granted in accordance with the second subparagraph of Article 19(2).3.For the purposes of Article 18(2) of Implementing Regulation (EU) No 282/2012, the evidence of final entitlement to be produced shall be the last costs statement and confirmation of the balance referred to in paragraph 1.Concerning advances under Articles 9(2) and 19(2) of this Regulation, the last costs statement and confirmation of the balance referred to in paragraphs 1 and 2 shall be provided by the end of the second financial year after their payment.’