3.in Article 15, paragraph 4 is replaced by the following:‘4.Where a Member State demonstrates that the maximum loss for the EAGF and the EAFRD is lower than or equal to the loss that would derive from the application of a flat rate lower than the one proposed, the Commission may use that lower flat rate or the certification body’s assessment of the governance systems in the context of its audit referred to in Article 12 of Regulation (EU) 2021/2116 to determine the amounts to be excluded from Union financing during the conformity procedure referred to in Article 55 of that Regulation.’.