Changes made by Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance: Commission Implementing Regulation (EU) No 1271/2012 of 21 December 2012 derogating from certain provisions of Regulation (EC) No 1122/2009 as regards the possibilities for lodging applications for aid under the single payment scheme for 2012 and for allocation of payment entitlements, or increase of their unit value, from the national reserve in 2012, and as regards contents of the single application, of Regulation (EC) No 1120/2009 as regards the declaration of payment entitlements in 2012 and of Council Regulation (EC) No 73/2009 as regards the verification of eligibility conditions before payments and the date at which parcels need to be at the disposal of farmers