Deposits shall be repaid, or the guarantees referred to in Article 123 given in place thereof released, in accordance with the provisions relating to the conclusion of contracts, except in cases of non-performance or late performance as referred to in the fourth paragraph of Article 62 of the Financial Regulation.
It is also appropriate to lay down the consequences of breach or withdrawal of undertakings and that provisional duties may be imposed in cases of suspected violation or where further investigation is necessary to supplement the findings.