(5)in Article 139 (7), the following subparagraphs are added:"By way of derogation from the first subparagraph, the Commission shall not issue a recovery order for amounts recoverable from the Member State for the accounts submitted in 2020. Amounts not recovered shall be used to accelerate investments related to the COVID-19 outbreak and eligible under this Regulation and Fund-specific rules.The amounts not recovered shall be cleared or recovered at closure.".