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N+2 and n+3 relate to financing rules for the annual allocation of money from the European Union's Structural and Cohesion Funds.
If the funding in question has not been spent by that date, the Commission can 'decommit' future budget allocations. Automatic decommitments are made if funding is not spent, or requests for payments are not made, by the end of the second year (n+2). This deadline is extended to three years (n+3) for the new Member States plus Greece and Portugal until 2010.