# Article 9 — Transitional provisions **Commission Delegated Regulation (EU) 2023/1127 · binding · OJ L 149, 9.6.2023 · dated 2 Mar 2023 [in force]** *In force · Commission Delegated Regulation (EU) 2023/1127, OJ L 149, 9.6.2023 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2023/1127/oj/eng)* 1. Costs pursuant to Article 2(1) and (2) already incurred or planned for the period from 16 November 2022 until 31 December 2023 may be added to the first estimation of costs referring to the 2024 period pursuant to Article 6(1) unless already covered by initial appropriations voted by the European Parliament and the Council for the general budget of the Union for 2023. 2. The first report pursuant to Article 8 shall be adopted by the Commission by 31 March 2024 and shall encompass the period from 16 November 2022 until 31 December 2023. For the purpose of the identification of incurred costs pursuant to Article 8(2), the costs paid out of the appropriations referred to in paragraph 1 shall be indicated separately and they shall not be taken into account for the purpose of the balance referred to in Article 8(4).