Annexes to COM(2018)375 - Common provisions on and financial rules for various European Funds - Main contents

Please note

This page contains a limited version of this dossier in the EU Monitor.

dossier	COM(2018)375 - Common provisions on and financial rules for various European Funds.
document	COM(2018)375
date	June 24, 2021

annexes to Regulation (EC) No 1059/2003 of the European Parliament and of the Council on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 322, 29.11.2016, p. 1).

(31) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

(32) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).

(33) Regulation (EU) 2021/1060 (OJ L231, 30.6.2021, p. 159).

(34) Regulation (EU) 2021/1060 (OJ L231, 30.6.2021, p. 159).

(35) Regulation (EU) 2021/1060 (OJ L231, 30.6.2021, p. 159).

(36) Regulation (EU) 2021/1060 (OJ L231, 30.6.2021, p. 159).

(37) Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L 352, 24.12.2013, p. 1).

(38) Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector (OJ L 190, 28.6.2014, p. 45).

(39) Regulation (EC) No 1082/2006 of the European Parliament and of the Council of 5 July 2006 on a European grouping of territorial cooperation (EGTC) (OJ L 210, 31.7.2006, p. 19).

(40) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).

(41) Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 on the prevention and correction of macroeconomic imbalances (OJ L 306, 23.11.2011, p. 25).

(42) Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedure (OJ L 209, 2.8.1997, p. 6).

(43) Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States’ balances of payments (OJ L 53, 23.2.2002, p. 1).

(44) Regulation (EU) No 472/2013 of the European Parliament and of the Council of 21 May 2013 on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 140, 27.5.2013, p. 1).

(45) Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (OJ L 209, 2.8.1997, p. 1).

(46) Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment (OJ L 197, 21.7.2001, p. 30).

(47) Commission Implementing Regulation (EU) 2017/218 of 6 February 2017 on the Union fishing fleet register (OJ L 34, 9.2.2017, p. 9).

(48) Directive (EU) 2019/1024 of the European Parliament and of the Council of 20 June 2019 on open data and the re-use of public sector information (OJ L 172, 26.6.2019, p. 56).

(49) Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).

(50) Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243).

(51) Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment (OJ L 26, 28.1.2012, p. 1).

(52) Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (OJ L 118, 12.5.2010, p. 1).

(53) Council Regulation (EU) 2020/2094 of 14 December 2020 establishing a European Union Recovery Instrument to support the recovery in the aftermath of the COVID-19 crisis (OJ L 433 I, 22.12.2020, p. 23).

ANNEX I

Dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF Article 22(5)

TABLE 1: DIMENSIONS AND CODES FOR THE TYPES OF INTERVENTION (1) , (2)

INTERVENTION FIELD (3)	Coefficient for the calculation of support to climate change objectives	Coefficient for the calculation of support to environmental objectives
Policy objective 1: A more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity
001	Investment in fixed assets, including research infrastructure, in micro enterprises directly linked to research and innovation activities	0 %	0 %
002	Investment in fixed assets, including research infrastructure, in small and medium-sized enterprises (including private research centres) directly linked to research and innovation activities	0 %	0 %
003	Investment in fixed assets, including research infrastructure, in large enterprises (4) directly linked to research and innovation activities	0 %	0 %
004	Investment in fixed assets, including research infrastructure, in public research centres and higher education directly linked to research and innovation activities	0 %	0 %
005	Investment in intangible assets in micro enterprises directly linked to research and innovation activities	0 %	0 %
006	Investment in intangible assets in SMEs (including private research centres) directly linked to research and innovation activities	0 %	0 %
007	Investment in intangible assets in large enterprises directly linked to research and innovation activities	0 %	0 %
008	Investment in intangible assets in public research centres and higher education directly linked to research and innovation activities	0 %	0 %
009	Research and innovation activities in micro enterprises including networking (industrial research, experimental development, feasibility studies)	0 %	0 %
010	Research and innovation activities in SMEs, including networking	0 %	0 %
011	Research and innovation activities in large enterprises, including networking	0 %	0 %
012	Research and innovation activities in public research centres, higher education and centres of competence including networking (industrial research, experimental development, feasibility studies)	0 %	0 %
013	Digitising SMEs (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B)	0 %	0 %
014	Digitising large enterprises (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B)	0 %	0 %
015	Digitising SMEs or large enterprises (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B) compliant with greenhouse gas emission reduction or energy efficiency criteria (5)	40 %	0 %
016	Government ICT solutions, e-services, applications	0 %	0 %
017	Government ICT solutions, eservices, applications compliant with greenhouse gas emission reduction or energy efficiency criteria (6)	40 %	0 %
018	IT services and applications for digital skills and digital inclusion	0 %	0 %
019	e-Health services and applications (including e-Care, Internet of Things for physical activity and ambient assisted living)	0 %	0 %
020	Business infrastructure for SMEs (including industrial parks and sites)	0 %	0 %
021	SME business development and internationalisation, including productive investments	0 %	0 %
022	Support for large enterprises through financial instruments, including productive investments	0 %	0 %
023	Skills development for smart specialisation, industrial transition, entrepreneurship and adaptability of enterprises to change	0 %	0 %
024	Advanced support services for SMEs and groups of SMEs (including management, marketing and design services)	0 %	0 %
025	Incubation, support to spin offs and spin outs and start ups	0 %	0 %
026	Support for innovation clusters including between businesses, research organisations and public authorities and business networks primarily benefiting SMEs	0 %	0 %
027	Innovation processes in SMEs (process, organisational, marketing, co-creation, user and demand driven innovation)	0 %	0 %
028	Technology transfer and cooperation between enterprises, research centres and higher education sector	0 %	0 %
029	Research and innovation processes, technology transfer and cooperation between enterprises, research centres and universities, focusing on the low carbon economy, resilience and adaptation to climate change	100 %	40 %
030	Research and innovation processes, technology transfer and cooperation between enterprises, focusing on circular economy	40 %	100 %
031	Financing of working capital in SMEs in the form of grants to address emergency situation (7)	0 %	0 %
032	ICT: Very High-Capacity broadband network (backbone/backhaul network)	0 %	0 %
033	ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for multi-dwelling premises)	0 %	0 %
034	ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for homes and business premises)	0 %	0 %
035	ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the base station for advanced wireless communication)	0 %	0 %
036	ICT: Other types of ICT infrastructure (including large-scale computer resources/equipment, data centres, sensors and other wireless equipment)	0 %	0 %
037	ICT: Other types of ICT infrastructure (including large-scale computer resources/equipment, data centres, sensors and other wireless equipment) compliant with the carbon emission reduction and energy efficiency criteria (8)	40 %	0 %
Policy objective 2: A greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility
038	Energy efficiency and demonstration projects in SMEs and supporting measures	40 %	40 %
039	Energy efficiency and demonstration projects in large enterprises and supporting measures	40 %	40 %
040	Energy efficiency and demonstration projects in SMEs or large enterprises and supporting measures compliant with energy efficiency criteria (9)	100 %	40 %
041	Energy efficiency renovation of existing housing stock, demonstration projects and supporting measures	40 %	40 %
042	Energy efficiency renovation of existing housing stock, demonstration projects and supporting measures compliant with energy efficiency criteria (10)	100 %	40 %
043	Construction of new energy efficient buildings (11)	40 %	40 %
044	Energy efficiency renovation or energy efficiency measures regarding public infrastructure, demonstration projects and supporting measures	40 %	40 %
045	Energy efficiency renovation or energy efficiency measures regarding public infrastructure, demonstration projects and supporting measures compliant with energy efficiency criteria (12)	100 %	40 %
046	Support to entities that provide services contributing to the low carbon economy and to resilience to climate change, including awareness-raising measures	100 %	40 %
047	Renewable energy: wind	100 %	40 %
048	Renewable energy: solar	100 %	40 %
049	Renewable energy: biomass (13)	40 %	40 %
050	Renewable energy: biomass with high greenhouse gas savings (14)	100 %	40 %
051	Renewable energy: marine	100 %	40 %
052	Other renewable energy (including geothermal energy)	100 %	40 %
053	Smart Energy Systems (including smart grids and ICT systems) and related storage	100 %	40 %
054	High efficiency co-generation, district heating and cooling	40 %	40 %
055 (15)	High efficiency co-generation, efficient district heating and cooling with low lifecycle emissions (16)	100 %	40 %
056	Replacement of coal-based heating systems by gas-based heating systems for climate mitigation purposes	0 %	0 %
057	Distribution and transport of natural gas substituting coal	0 %	0 %
058	Adaptation to climate change measures and prevention and management of climate related risks: floods and landslides (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)	100 %	100 %
059	Adaptation to climate change measures and prevention and management of climate related risks: fires (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)	100 %	100 %
060	Adaptation to climate change measures and prevention and management of climate related risks: others, e.g. storms and drought (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)	100 %	100 %
061	Risk prevention and management of non-climate related natural risks (for example earthquakes) and risks linked to human activities (for example technological accidents), including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches	0 %	100 %
062	Provision of water for human consumption (extraction, treatment, storage and distribution infrastructure, efficiency measures, drinking water supply)	0 %	100 %
063	Provision of water for human consumption (extraction, treatment, storage and distribution infrastructure, efficiency measures, drinking water supply) compliant with efficiency criteria (17)	40 %	100 %
064	Water management and water resource conservation (including river basin management, specific climate change adaptation measures, reuse, leakage reduction)	40 %	100 %
065	Waste water collection and treatment	0 %	100 %
066	Waste water collection and treatment compliant with energy efficiency criteria (18)	40 %	100 %
067	Household waste management: prevention, minimisation, sorting, reuse, recycling measures	40 %	100 %
068	Household waste management: residual waste treatment	0 %	100 %
069	Commercial, industrial waste management: prevention, minimisation, sorting, reuse, recycling measures	40 %	100 %
070	Commercial, industrial waste management: residual and hazardous waste	0 %	100 %
071	Promoting the use of recycled materials as raw materials	0 %	100 %
072	Use of recycled materials as raw materials compliant with the efficiency criteria (19)	100 %	100 %
073	Rehabilitation of industrial sites and contaminated land	0 %	100 %
074	Rehabilitation of industrial sites and contaminated land compliant with efficiency criteria (20)	40 %	100 %
075	Support to environmentally-friendly production processes and resource efficiency in SMEs	40 %	40 %
076	Support to environmentally-friendly production processes and resource efficiency in large enterprises	40 %	40 %
077	Air quality and noise reduction measures	40 %	100 %
078	Protection, restoration and sustainable use of Natura 2000 sites	40 %	100 %
079	Nature and biodiversity protection, natural heritage and resources, green and blue infrastructure	40 %	100 %
080	Other measures to reduce greenhouse gas emissions in the area of preservation and restoration of natural areas with high potential for carbon absorption and storage, e.g. by rewetting of moorlands, the capture of landfill gas	100 %	100 %
081	Clean urban transport infrastructure (21)	100 %	40 %
082	Clean urban transport rolling stock (22)	100 %	40 %
083	Cycling infrastructure	100 %	100 %
084	Digitalisation of urban transport	0 %	0 %
085	Digitalisation of transport when dedicated in part to greenhouse gas emissions reduction: urban transport	40 %	0 %
086	Alternative fuels infrastructure (23)	100 %	40 %
Policy objective 3: A more connected Europe by enhancing mobility
087 (24)	Newly built or upgraded motorways and roads - TEN-T core network	0 %	0 %
088	Newly built or upgraded motorways and roads - TEN-T comprehensive network	0 %	0 %
089	Newly built or upgraded secondary road links to TEN-T road network and nodes	0 %	0 %
090	Newly built or upgraded other national, regional and local access roads	0 %	0 %
091	Reconstructed or modernised motorways and roads - TEN-T core network	0 %	0 %
092	Reconstructed or modernised motorways and roads - TEN-T comprehensive network	0 %	0 %
093	Other reconstructed or modernised roads (motorway, national, regional or local)	0 %	0 %
094	Digitalisation of transport: road	0 %	0 %
095	Digitalisation of transport when dedicated in part to greenhouse gas emissions reduction: road	40 %	0 %
096	Newly built or upgraded railways - TEN-T core network	100 %	40 %
097	Newly built or upgraded railways - TEN-T comprehensive network	100 %	40 %
098	Other newly built or upgraded railways	40 %	40 %
099	Other newly built or upgraded railways – electric/zero emission (25)	100 %	40 %
100	Reconstructed or modernised railways - TEN-T core network	100 %	40 %
101	Reconstructed or modernised railways - TEN-T comprehensive network	100 %	40 %
102	Other reconstructed or modernised railways	40 %	40 %
103	Other reconstructed or modernised railways – electric/zero emission (26)	100 %	40 %
104	Digitalisation of transport: rail	40 %	0 %
105	European Rail Traffic Management System (ERTMS)	40 %	40 %
106	Mobile rail assets	0 %	40 %
107	Mobile zero emission/electric powered (26) rail assets	100 %	40 %
108	Multimodal transport (TEN-T)	40 %	40 %
109	Multimodal transport (not urban)	40 %	40 %
110	Seaports (TEN-T)	0 %	0 %
111	Seaports (TEN-T) excluding facilities dedicated to transport of fossil fuels	40 %	0 %
112	Other seaports	0 %	0 %
113	Other seaports excluding facilities dedicated to transport of fossil fuels	40 %	0 %
114	Inland waterways and ports (TEN-T)	0 %	0 %
115	Inland waterways and ports (TEN-T) excluding facilities dedicated to transport of fossil fuels	40 %	0 %
116	Inland waterways and ports (regional and local)	0 %	0 %
117	Inland waterways and ports (regional and local) excluding facilities dedicated to transport of fossil fuels	40 %	0 %
118	Security, safety and air traffic management systems, for existing airports	0 %	0 %
119	Digitising transport: other transport modes	0 %	0 %
120	Digitising transport when dedicated in part to greenhouse gas emissions reduction: other transport modes	40 %	0 %
Policy objective 4: A more social and inclusive Europe implementing the European Pillar of Social Rights
121	Infrastructure for early childhood education and care	0 %	0 %
122	Infrastructure for primary and secondary education	0 %	0 %
123	Infrastructure for tertiary education	0 %	0 %
124	Infrastructure for vocational education and training and adult learning	0 %	0 %
125	Housing infrastructure for migrants, refugees and persons under or applying for international protection	0 %	0 %
126	Housing infrastructure (other than for migrants, refugees and persons under or applying for international protection)	0 %	0 %
127	Other social infrastructure contributing to social inclusion in the community	0 %	0 %
128	Health infrastructure	0 %	0 %
129	Health equipment	0 %	0 %
130	Health mobile assets	0 %	0 %
131	Digitalisation in health care	0 %	0 %
132	Critical equipment and supplies necessary to address emergency situation	0 %	0 %
133	Temporary reception infrastructure for migrants, refugees and persons under or applying for international protection	0 %	0 %
134	Measures to improve access to employment	0 %	0 %
135	Measures to promote access to employment of long-term unemployed	0 %	0 %
136	Specific support for youth employment and socio-economic integration of young people	0 %	0 %
137	Support for self-employment and business start-ups	0 %	0 %
138	Support for social economy and social enterprises	0 %	0 %
139	Measures to modernise and strengthen labour market institutions and services to assess and anticipate skills needs and to ensure timely and tailor-made assistance	0 %	0 %
140	Support for labour market matching and transitions	0 %	0 %
141	Support for labour mobility	0 %	0 %
142	Measures to promote women’s labour market participation and reduce gender-based segregation in the labour market	0 %	0 %
143	Measures promoting work-life balance, including access to childcare and care for dependent persons	0 %	0 %
144	Measures for a healthy and well–adapted working environment addressing health risks, including promotion of physical activity	0 %	0 %
145	Support for the development of digital skills	0 %	0 %
146	Support for adaptation of workers, enterprises and entrepreneurs to change	0 %	0 %
147	Measures encouraging active and healthy ageing	0 %	0 %
148	Support for early childhood education and care (excluding infrastructure)	0 %	0 %
149	Support for primary to secondary education (excluding infrastructure)	0 %	0 %
150	Support for tertiary education (excluding infrastructure)	0 %	0 %
151	Support for adult education (excluding infrastructure)	0 %	0 %
152	Measures to promote equal opportunities and active participation in society	0 %	0 %
153	Pathways to integration and re-entry into employment for disadvantaged people	0 %	0 %
154	Measures to improve access of marginalised groups such as the Roma to education, employment and to promote their social inclusion	0 %	0 %
155	Support to the civil society working with marginalised communities such as the Roma	0 %	0 %
156	Specific actions to increase participation of third-country nationals in employment	0 %	0 %
157	Measures for the social integration of third-country nationals	0 %	0 %
158	Measures to enhancing the equal and timely access to quality, sustainable and affordable services	0 %	0 %
159	Measures to enhancing the delivery of family and community-based care services	0 %	0 %
160	Measures to improve the accessibility, effectiveness and resilience of healthcare systems (excluding infrastructure)	0 %	0 %
161	Measures to improve access to long-term care (excluding infrastructure)	0 %	0 %
162	Measures to modernise social protection systems, including promoting access to social protection	0 %	0 %
163	Promoting social integration of people at risk of poverty or social exclusion, including the most deprived and children	0 %	0 %
164	Addressing material deprivation through food and/or material assistance to the most deprived, including accompanying measures	0 %	0 %
Policy objective 5: A Europe closer to citizens by fostering the sustainable and integrated development of all types of territories and local initiatives
165	Protection, development and promotion of public tourism assets and tourism services	0 %	0 %
166	Protection, development and promotion of cultural heritage and cultural services	0 %	0 %
167	Protection, development and promotion of natural heritage and eco-tourism other than Natura 2000 sites	0 %	100 %
168	Physical regeneration and security of public spaces	0 %	0 %
169	Territorial development initiatives, including preparation of territorial strategies	0 %	0 %
Other codes related to policy objectives 1-5
170	Improve the capacity of programme authorities and bodies linked to the implementation of the Funds	0 %	0 %
171	Enhancing cooperation with partners both within and outside the Member State	0 %	0 %
172	Cross-financing under the ERDF (support to ESF+-type actions necessary for the implementation of the ERDF part of the operation and directly linked to it)	0 %	0 %
173	Enhancing institutional capacity of public authorities and stakeholders to implement territorial cooperation projects and initiatives in a cross-border, transnational, maritime and inter-regional context	0 %	0 %
174	Interreg: border crossing management and mobility and migration management	0 %	0 %
175	Outermost regions: compensation of any additional costs due to accessibility deficit and territorial fragmentation	0 %	0 %
176	Outermost regions: specific action to compensate additional costs due to size market factors	0 %	0 %
177	Outermost regions: support to compensate additional costs due to climate conditions and relief difficulties	40 %	40 %
178	Outermost regions: airports	0 %	0 %
Technical assistance
179	Information and communication	0 %	0 %
180	Preparation, implementation, monitoring and control	0 %	0 %
181	Evaluation and studies, data collection	0 %	0 %
182	Reinforcement of the capacity of Member State authorities, beneficiaries and relevant partners	0 %	0 %

TABLE 2: CODES FOR THE FORM OF SUPPORT DIMENSION (27)

FORM OF SUPPORT
01	Grant
02	Support through financial instruments: equity or quasi-equity
03	Support through financial instruments: loan
04	Support through financial instruments: guarantee
05	Support through financial instruments: Grants within a financial instrument operation
06	Prize

TABLE 3: CODES FOR THE TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS DIMENSION

TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS
Integrated territorial investment (ITI)	ITI focused on sustainable urban development
01	Urban neighbourhoods	x
02	Cities, towns and suburbs	x
03	Functional urban areas	x
04	Rural areas
05	Mountainous areas
06	Islands and coastal areas
07	Sparsely populated areas
08	Other types of territories targeted
Community-led local development (CLLD)	CLLD focused on sustainable urban development
09	Urban neighbourhoods	x
10	Cities, towns and suburbs	x
11	Functional urban areas	x
12	Rural areas
13	Mountainous areas
14	Islands and coastal areas
15	Sparsely populated areas
16	Other types of territories targeted
Other type of territorial tool	Other type of territorial tool focused on sustainable urban development
17	Urban neighbourhoods	x
18	Cities, towns and suburbs	x
19	Functional urban areas	x
20	Rural areas
21	Mountainous areas
22	Islands and coastal areas
23	Sparsely populated areas
24	Other types of territories targeted
Other approaches (28)
25	Urban neighbourhoods
26	Cities, towns and suburbs
27	Functional urban areas
28	Rural areas
29	Mountainous areas
30	Islands and coastal areas
31	Sparsely populated areas
32	Other types of territories targeted
33	No territorial targeting

TABLE 4: CODES FOR THE ECONOMIC ACTIVITY DIMENSION

01	Agriculture and forestry
02	Fisheries
03	Aquaculture
04	Other blue economy sectors
05	Manufacture of food products and beverages
06	Manufacture of textiles and textile products
07	Manufacture of transport equipment
08	Manufacture of computer, electronic and optical products
09	Other unspecified manufacturing industries
10	Construction
11	Mining and quarrying
12	Electricity, gas, steam, hot water and air conditioning
13	Water supply, sewerage, waste management and remediation act
14	Transport and storage
15	Information and communication activities, including telecomm
16	Wholesale and retail trade
17	Tourism, accommodation and food service activities
18	Financial and insurance activities
19	Real estate, renting and business services activities
20	Public administration
21	Education
22	Human health activities
23	Social work activities, community, social and personal services
24	Activities linked to the environment
25	Arts, entertainment, creative industries and recreation
26	Other unspecified services

TABLE 5: CODES FOR THE LOCATION DIMENSION

LOCATION
Code	Location
	Code of region or area where operation is located or carried out, as set out in the common classification of territorial units for statistics (NUTS) provided in Annex I to Regulation (EC) No 1059/2003.

TABLE 6: CODES FOR ESF+ SECONDARY THEMES

ESF+ SECONDARY THEME	Coefficient for the calculation of support to climate change objectives
01	Contributing to green skills and jobs and the green economy	100 %
02	Developing digital skills and jobs	0 %
03	Investing in research and innovation and smart specialisation	0 %
04	Investing in small and medium-sized enterprises (SMEs)	0 %
05	Non-discrimination	0 %
06	Addressing child poverty	0 %
07	Capacity building of social partners	0 %
08	Capacity building of the civil society organisations	0 %
09	Not applicable	0 %
10	Addressing challenges identified in the European Semester (29)	0 %

TABLE 7: CODES FOR ESF+ / ERDF / COHESION FUND / JTF GENDER EQUALITY DIMENSION

ESF+/ERDF/ Cohesion Fund/ JTF gender equality dimension	Coefficient for the calculation of support to gender equality
01	Gender targeting	100 %
02	Gender mainstreaming	40 %
03	Gender neutral	0 %

TABLE 8: CODES FOR THE MACRO-REGIONAL AND SEA BASIN STRATEGIES

MACRO-REGIONAL AND SEA BASIN STRATEGIES
01	Adriatic & Ionian Region Strategy
02	Alpine Region Strategy
03	Baltic Sea Region Strategy
04	Danube Region Strategy
05	Arctic Ocean
06	Atlantic Strategy
07	Black Sea
08	Mediterranean Sea
09	North Sea
10	Western Mediterranean Strategy
11	No contribution to macro-regional or sea basin strategies

(1) For the specific objective ‘enabling regions and people to address the social, employment, economic and environmental impacts of the transition towards the Union’s 2030 targets for energy and climate and a climate-neutral economy of the Union by 2050, based on the Paris Agreement’ supported by the JTF, intervention fields under any policy objectives may be used, provided they are consistent with Articles 8 and 9 of the JTF Regulation and are in accordance with the relevant territorial just transition plan. For that specific objective, the coefficient for the calculation of support to climate change objectives is set at 100 % for all intervention fields used.

(2) Where a Member State’s recognised amount in support for climate objectives under its Recovery and Resilience Plan has been increased following the application of point (e) of Article 18(4) of Regulation (EU) 2021/241, an identical proportionate increase in the level of that Member State’s contribution to its support for climate objectives shall also be applied under cohesion policy.

(3) The intervention fields are grouped by policy objectives, but their use is not limited to them. Any intervention field can be used under any policy objective. Especially for policy objective 5 all dimension codes under policy objectives 1 to 4 may be chosen in addition to those listed under policy objective 5.

(4) Large enterprises are all enterprises other than SMEs, including small mid-cap companies.

(5) If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.

(6) If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.

(7) This code is only available for use where temporary measures for the use of the ERDF in response to exceptional circumstances are implemented pursuant to Article 5(6) ERDF and CF Regulation.

(8) If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.

(9) If the objective of the measure is (a) to achieve, on average, at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786 of 8 May 2019 on building renovation (OJ L 127, 16.5.2019, p. 34) or (b) to achieve, on average, at least a 30 % reduction of direct and indirect greenhouse gas emissions compared to the ex-ante emissions.

(10) If the objective of the measure is to achieve, on average, at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786. The renovation of buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.

(11) If the objective of the measures concerns the construction of new buildings with a Primary Energy Demand (PED) that is at least 20 % lower than the NZEB requirement (nearly zero-energy building, national directives). The construction of new energy efficient buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.

(12) If the objective of the measure is to achieve, on average (a) at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786 or (b), at least a 30 % reduction of direct and indirect greenhouse gas emissions compared to the ex-ante emissions. The renovation of buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.

(13) If the objective of the measure relates to the production of electricity or heat from biomass, in line with Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

(14) If the objective of the measure relates to the production of electricity or heat from biomass, in line with Directive (EU) 2018/2001; and if the objective of the measure is to achieve at least 80 % greenhouse gas emission savings at the facility from the use of biomass in relation to the greenhouse gas saving methodology and the relative fossil fuel comparator set out in Annex VI to Directive (EU) 2018/2001. If the objective of the measure relates to the production of biofuel from biomass (excluding food and feed crops), in line with Directive (EU) 2018/2001; and if the objective of the measure is to achieve at least 65 % greenhouse gas emission savings at the facility from the use of biomass for this purpose in relation to the greenhouse gas saving methodology and the relative fossil fuel comparator set out in Annex V to Directive (EU) 2018/2001.

(15) This field cannot be used when supporting fossil fuels under point (h) of Article 7(1) ERDF and Cohesion Fund Regulation.

(16) In case of high-efficiency cogeneration, if the objective of the measure is to achieve life cycle emissions that are lower than 100gCO2e/kWh or heat/cool produced from waste heat. In the case of district heating/cooling, if the associated infrastructure follows Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315 14.11.2012, p. 1), or the existing infrastructure is refurbished to meet the definition of the efficient district heating and cooling, or the project is an advanced pilot system (control and energy management systems, Internet of Things) or leads to a lower temperature regime in the district heating and cooling system.

(17) If the objective of the measure is for the constructed system to have an average energy consumption of <= 0.5 kWh or an Infrastructure Leakage Index (ILI) of <= 1.5, and for the renovation activity to decrease the average energy consumption by more than 20 % or decrease leakage by more than 20 %.

(18) If the objective of the measure for the constructed front-to-end waste water system to have net zero energy use or for the renewal of the front-to-end waste water system to lead to a decreased average energy use by at least 10 % (solely by energy efficiency measures and not by material changes or changes in load).

(19) If the objective of the measure is to convert at least 50 %, in terms of weight, of the processed separately collected non-hazardous waste into secondary raw materials.

(20) If the objective of the measure is to turn industrial sites and contaminated land into a natural carbon sink.

(21) Clean urban transport infrastructure refers to infrastructure that enables the operation of zero-emission rolling stock.

(22) Clean urban transport rolling stock refers to zero-emission rolling stock.

(23) If the objective of the measure is in line with Directive (EU) 2018/2001.

(24) For intervention fields 087 to 091, intervention fields 081, 082 and 086 can be used for elements of the measures that relate to interventions in alternative fuels, including EV charging, or public transport.

(25) If the objective of the measure relates to electrified trackside and associated subsystems or if there is a plan for electrification or it will be fit for use by zero tailpipe emission trains within 10 years.

(26) Also applies to bi-mode trains.

(27) This table is applicable to the EMFAF for the purpose of Table 12 of Annex VII.

(28) Other approaches undertaken under policy objectives other than policy objective 5 and not in a form of integrated territorial investment or in form of community-led local development.

(29) Including in their national reform programmes as well as in the relevant country-specific recommendations (adopted in accordance with Articles 121(2) and 148(4) TFEU).

ANNEX II

Template for Partnership Agreement - Article 10(6) (1)

Reference: Article 10(5) of Regulation (EU) 2021/1060 (CPR). The justifications and text fields under points 1-10 of this Annex amount to no more than 35 pages, whereby one page contains on average 3 000 characters without spaces.

CCI	[15] (2)
Title	[255]
Version
First year	[4]
Last year	[4]
Commission decision number
Commission decision date

1. Selection of policy objectives and the JTF specific objective

Reference: point (a) of Article 11(1) CPR

Table 1: Selection of policy objective and JTF specific objective with justification

Selected objective	Programme	Fund	Justification for selection of a policy objective or JTF-specific objective
			[3 500 per objective]

2. Policy choices, coordination and complementarity (3)

Reference: points (b)(i), (ii) and (iii) of Article 11(1) CPR

A summary of the policy choices and the main results expected for each of the funds covered by the Partnership Agreement – point (b)(i) of Article 11(1) CPR

Text field

Coordination, demarcation and complementarities between the Funds and, where appropriate, coordination between national and regional programmes – point (b)(ii) of Article 11(1) CPR

Text field

Complementarities and synergies between the funds covered by the Partnership Agreement, the AMIF, the ISF, the BMVI, and other Union instruments – point (b)(iii) of Article 11(1) CPR

Text field

3. Contribution to the budgetary guarantee under InvestEU with justification (4)

Reference: point (g) of Article 11(1) and Article 14 CPR

Table 2A: Contribution to InvestEU (breakdown by year)

Contribution from	Contribution to	Breakdown by year
Fund	Category of region	InvestEU window(s)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 2B: Contribution to InvestEU (summary)

	Category of region	Window 1 Sustainable Infrastructure	Window 2 Research, Innovation and Digitisation	Window 3 SME	Window 4 Social Investment and Skills	Total
		(a)	(b)	(c)	(d)	(f)=(a)+(b)+(c)+(d)
ERDF	More developed
Less developed
Transition
ESF+	More developed
Less developed
Transition
Cohesion Fund
EMFAF
Total

Text field [3 500] (justification taking into account how those amounts contribute to the achievement of policy objectives selected in the Partnership Agreement in line with Art. 10(1) of the InvestEU Regulation)

4. Transfers (5)

MS requests a

☐	transfer between categories of region

☐	transfer to instruments under direct or indirect management

☐	transfer between ERDF, ESF+, Cohesion Fund or to another Fund or Funds

☐	transfer of ERDF and ESF+ resources as complementary support to the JTF

☐	transfers from European territorial cooperation to Investment for jobs and growth

4.1. Transfer between categories of region

Reference: point (e) of Article 11(1) and Article 111 CPR

Table 3A: Transfers between categories of region (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Category of region	Category of region	2021	2022	2023	2024	2025	2026	2027	Total
More developed	More developed / Transition / Less developed
Transition
Less developed

Table 3B. Transfer between categories of region (summary)

Category of region	Allocation by category of region	Transfer to:	Transfer amount	Share of the initial allocation transferred	Allocation by category of region after the transfer
Less developed		More developed
Transition
More developed		Transition
Less developed
Transition		More developed
Less developed

Text field [3 500] (justification)

4.2. Transfers to instruments under direct or indirect management

Reference: Article 26(1) CPR

Table 4A: Transfers to instruments under direct or indirect management where such possibility is provided for in the basic act (*1) (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Fund	Category of region	Instrument	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 4B: Transfers to instruments under direct or indirect management where such possibility is provided for in the basic act (*2) (summary)

Fund	Category of region	Instrument 1	Instrument 2	Instrument 3	Instrument 4	Instrument 5	Total
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund
EMFAF
Total

Text field [3 500] (justification)

4.3. Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds

Reference: Article 26(1) CPR

Table 5A: Transfers between ERDF, ESF+ and Cohesion Fund and to other Fund or Funds (*3) (breakdown by year)

Transfers from	Transfers to	Breakdown by year
Fund	Category of region	Fund	Category of region (where relevant)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed	ERDF, ESF+ or Cohesion Fund, EMFAF, AMIF, ISF, BMVI
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 5B: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds (summary) (*4)

Transfer to/Transfer from

ERDF

ESF+

Cohesion Fund

EMFAF

AMIF

ISF

BMVI

Total

More developed

Transition

Less developed

More developed

Transition

Less developed

ERDF

More developed

Transition

Less developed

ESF+

More developed

Transition

Less developed

Cohesion Fund

EMFAF

Total

Text field [3 500] (justification)

4.4. Transfer of ERDF and ESF+ resources as complementary support to the JTF, with justification (6)

Reference: Article 27 CPR

Table 6A: Transfer of ERDF and ESF+ resources as complementary support to the JTF (breakdown by year)

Fund	Category of region	Fund	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed	JTF (*5)
Transition
Less developed
ESF+	More developed	JTF
Transition
Less developed

Table 6B: Transfer of ERDF and ESF+ resources as complementary support to the JTF (summary)

	Article 3 JTF Regulation allocation prior to transfers

Transfers to JTF to the territory located in (*6):
Transfer (complementary support) per category of region from:
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Total	More developed
	Transition
	Less developed

Text field [3 500] (justification)

4.5. Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal

Reference: Article 111(3) CPR

Table 7: Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal

Transfer from European territorial cooperation goal (Interreg)
	2021	2022	2023	2024	2025	2026	2027	Total
Cross-border
Transnational
Outermost
Transfer to Investment for jobs and growth goal
Fund	Category of region	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed
	Transition
	Less developed
ESF+	More developed
Transition
Less developed
JTF	N/A
Cohesion Fund	N/A

Text field [3 500] (justification)

5. The form of Union contribution for technical assistance

Reference: point (f) of Article 11(1) CPR

The choice of the form of the Union contribution to technical assistance

☐	Technical assistance pursuant to Article 36(4) (*7)

☐	Technical assistance pursuant to Article 36(5) (*8)

Text field [3 500] (justification)

6. Thematic concentration

6.1.

Reference: Article 4(3) ERDF and CF Regulation

Member State decides to

☐	comply with thematic concentration at national level

☐	comply with thematic concentration at category of region level

☐	take into account Cohesion Fund resources for the purpose of thematic concentration

6.2.

Reference: point (c) of Article 11(1) CPR and Article 7 ESF+ Regulation

Member State complies with thematic concentration requirements	… % social inclusion Programmed under specific objectives (h) – (l) of Article 4 ESF+ Regulation	Planned ESF+ programmes 1 2
… % support to the most deprived Programmed under specific objectives (m), and in duly justified cases (l) of Article 4 ESF+ Regulation	Planned ESF+ programmes 1 2
… % support to youth employment Programmed under specific objectives (a), (f) and (l) of Article 4 ESF+ Regulation	Planned ESF+ programmes 1 2
	… % support to tackling child poverty Programmed under specific objectives (f), (h) – (l) of Article 4 ESF+ Regulation	Planned ESF+ programmes 1 2
…% capacity building social partners and NGOs Programmed under all specific objectives except (m) of Article 4 ESF+ Regulation	Planned ESF+ programmes 1 2

7. Preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective, JTF specific objective and technical assistance, at national and where appropriate regional level

Reference: point (c) of Article 11(1) CPR

Table 8: Preliminary financial allocation from ERDF, Cohesion Fund, JTF, ESF+, EMFAF by policy objective, JTF specific objective and technical assistance (*9)

Policy objectives, JTF specific objective or technical assistance

ERDF

Cohesion Fund allocation at national level

JTF (*10)

ESF+

EMFAF allocation at national level

Total

Allocation at national level

Category of region

Allocation by category of region

Allocation at national level

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Allocation at national level

Category of region

Allocation by category of region

Policy objective 1

More developed

Transition

Less developed

Outermost and northern sparsely populated

Policy objective 2

More developed

Transition

Less developed

Outermost and northern sparsely populated

Policy objective 3

More developed

Transition

Less developed

Outermost and northern sparsely populated

Policy objective 4

More developed

Transition

Less developed

Outermost and northern sparsely populated

Policy objective 5

More developed

Transition

Less developed

Outermost and northern sparsely populated

JTF specific objective

Technical assistance pursuant to Article 36(4) CPR (where relevant)

More developed

Transition

Less developed

Outermost and northern sparsely populated

Technical assistance pursuant to Article 36(5) CPR (where relevant)

More developed

Transition

Less developed

Outermost and northern sparsely populated

Technical assistance pursuant to Article 37 CPR (where relevant)

More developed

Transition

Less developed

Outermost and northern sparsely populated

Total

More developed

Transition

Less developed

Outermost and northern sparsely populated

Article 7 JTF Regulation resources related to Article 3 JTF Regulation resources

Article 7 JTF Regulation resources related to Article 4 JTF Regulation resources

Total

Text field [3 500] (justification)

8. List of planned programmes under the funds covered by the Partnership agreement with the respective preliminary financial allocations by fund and the corresponding national contribution by category of region

Reference: point (h) of Article 11(1) and Article 110 CPR

Table 9A: List of planned programmes (7) with preliminary financial allocations (*11)

Title [255]	Fund	Category of region	Union contribution	National contribution	Total
Programme (*12) 1	ERDF	More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 2	Cohesion Fund	N/A
Programme 3	ESF+	More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 4	JTF allocation (Article 3 JTF Regulation)	N/A
JTF allocation (Article 4 JTF Regulation)	N/A
Total	ERDF, Cohesion Fund, JTF, ESF+
Programme 5	EMFAF	N/A

Table 9B: List of planned programmes (8) with preliminary financial allocations (*13)

Title [255]	Fund	Category of region	Union contribution	National contribution	Total
Union contribution without technical assistance pursuant to Article 36(5) CPR	Union contribution for technical assistance pursuant to Article 36(5) CPR
Programme (*14) 1	ERDF	More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 2	Cohesion Fund	N/A
Programme 3	ESF+	More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 4	JTF allocation (Article 3 JTF Regulation)	N/A
JTF allocation (Article 4 JTF Regulation)	N/A
Total	ERDF, Cohesion Fund, ESF+, JTF
Programme 5	EMFAF	N/A
Total	All funds

Reference: Article 11 CPR

Table 10: List of planned Interreg programmes

Programme 1	Title 1 [255]
Programme 2	Title 1 [255]

9. A summary of actions planned to reinforce administrative capacity of the implementation of the funds covered by the Partnership Agreement

Reference: point (i) of Article 11(1) CPR

Text field [4 500]

10. An integrated approach to address the demographic challenges and/or specific needs of regions and areas (where appropriate)

Reference: point (j) of Article 11(1) CPR and Article 10 ERDF and CF Regulation

Text field [3 500]

11. A summary of the assessment of the fulfilment of relevant enabling conditions referred to in Article 15 and Annexes III and IV (optional)

Reference: Article 11 CPR

Table 11: Enabling conditions

Enabling condition	Fund	Selected specific objective (N/A to the EMFAF)	Summary of the assessment
			[1 000 ]

12. Preliminary climate contribution target

Reference: Article 6(2) and point (d) of Article 11(1) CPR

Fund	Preliminary climate contribution (9)
ERDF
Cohesion Fund

(1) As regards the ERDF, only table 2 in section 8 is relevant for European territorial cooperation goal (Interreg), while all the information in the remaining sections and tables concern only the Investment for jobs and growth goal.

(2) Numbers in square brackets refer to number of characters without spaces.

(3) The total length of the text inserted in the three text fields above shall be between 10 000 and 30 000 characters.

(4) Contributions shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.

(5) Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.

(*1)  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.

(*2)  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.

(*3)  Transfers between ERDF and ESF+ can only be done within the same category of region.

(*4)  Transfer to other programmes. Transfers between ERDF and ESF+ can only be done within the same category of region.

(6) This transfer is preliminary. It should be confirmed or corrected at the first adoption of programme(s) with JTF allocation, as indicated in Annex V.

(*5)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*6)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*7)  If chosen table 1 of section 8 is to be filled in.

(*8)  If chosen table 2 of section 8 is to be filled in.

(*9)  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.

(*10)  JTF amounts after the envisaged complementary support from the ERDF and ESF+.

(*11)  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.

(*12)  Programmes may have joint support from the Funds in line with Article 25(1) CPR (as priorities may use support from one or more Funds in line with Article 22(2) CPR). Whenever the JTF contributes to a programme, the JTF allocation needs to include complementary transfers and be split to present amounts in accordance with Articles 3 and 4 JTF Regulation.

(7) In case Article 36(4) CPR technical assistance was chosen.

(*13)  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.

(*14)  Programmes may have joint support from the Funds in line with Article 25(1) CPR (as priorities may use support from one or more Funds in line with Article 22(2) CPR). Whenever the JTF contributes to a programme, the JTF allocation needs to include complementary transfers and be split to present amounts in accordance with Articles 3 and 4 JTF Regulation.

(8) In case Article 36(5) CPR technical assistance was chosen.

(9) Corresponding to information included or to be included in programmes as a result of the types of intervention and the indicative financial breakdown pursuant to point (d)(viii) of Article 22(3) CPR.

ANNEX III

Horizontal enabling conditions – Article 15(1)

Applicable to all specific objectives

Name of enabling conditions

Fulfilment criteria

Effective monitoring mechanisms of the public procurement market

Monitoring mechanisms are in place that cover all public contracts and their procurement under the Funds in line with Union procurement legislation. That requirement includes:

1.	Arrangements to ensure compilation of effective and reliable data on public procurement procedures above the Union thresholds in accordance with reporting obligations under Articles 83 and 84 of Directive 2014/24/EU and Articles 99 and 100 of Directive 2014/25/EU.

Arrangements to ensure the data cover at least the following elements:

(a)	quality and intensity of competition: names of winning bidder, number of initial bidders and contractual value;

(b)	information on final price after completion and on participation of SMEs as direct bidders, where national systems provide such information.

3.	Arrangements to ensure monitoring and analysis of the data by the competent national authorities in accordance with Article 83(2) of Directive 2014/24/EU and Article 99(2) of Directive 2014/25/EU.

4.	Arrangements to make the results of the analysis available to the public in accordance with Article 83(3) of Directive 2014/24/EU and Article 99(3) Directive 2014/25/EU.

5.	Arrangements to ensure that all information pointing to suspected bid-rigging situations is communicated to the competent national bodies in accordance with Article 83(2) of Directive 2014/24/EU and Article 99(2) of Directive 2014/25/EU.

Tools and capacity for effective application of State aid rules

Managing authorities have the tools and capacity to verify compliance with State aid rules:

1.	For undertakings in difficulty and undertakings under a recovery requirement.

2.	Through access to expert advice and guidance on State aid matters, provided by State aid experts of local or national bodies.

Effective application and implementation of the Charter of Fundamental Rights

Effective mechanisms are in place to ensure compliance with the Charter of Fundamental Rights of the European Union ('the Charter') which include:

1.	Arrangements to ensure compliance of the programmes supported by the Funds and their implementation with the relevant provisions of the Charter.

2.	Reporting arrangements to the monitoring committee regarding cases of non-compliance of operations supported by the Funds with the Charter and complaints regarding the Charter submitted in accordance with the arrangements made pursuant to Article 69(7).

Implementation and application of the United Nations Convention on the rights of persons with disabilities (UNCRPD) in accordance with Council Decision 2010/48/EC (1)

A national framework to ensure implementation of the UNCRPD is in place that includes:

1.	Objectives with measurable goals, data collection and monitoring mechanisms.

2.	Arrangements to ensure that the accessibility policy, legislation and standards are properly reflected in the preparation and implementation of the programmes.

3.	Reporting arrangements to the monitoring committee regarding cases of non-compliance of operations supported by the Funds with the UNCRPD and complaints regarding the UNCRPD submitted in accordance with the arrangements made pursuant to Article 69(7).

(1) Council Decision of 26 November 2009 concerning the conclusion, by the European Community, of the United Nations Convention on the Rights of Persons with Disabilities (OJ L 23, 27.1.2010, p. 35).

ANNEX IV

Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 15(1)

Policy objective

Specific objective

Name of enabling condition

Fulfilment criteria for the enabling condition

1.	A more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity

ERDF:

Developing and enhancing research and innovation capacities and the uptake of advanced technologies

Developing skills for smart specialisation, industrial transition and entrepreneurship

1.1.	Good governance of national or regional smart specialisation strategy

Smart specialisation strategy or strategies shall be supported by:

1.	Up-to-date analysis of challenges for innovation diffusion and digitalisation.

2.	Existence of competent regional or national institution or body, responsible for the management of the smart specialisation strategy.

3.	Monitoring and evaluation tools to measure performance towards the objectives of the strategy.

4.	Functioning of stakeholder co-operation (“entrepreneurial discovery process”).

5.	Actions necessary to improve national or regional research and innovation systems, where relevant.

6.	Where relevant, actions to support industrial transition.

7.	Measures for enhancing cooperation with partners outside a given Member State in priority areas supported by the smart specialisation strategy.

ERDF:

Enhancing digital connectivity

1.2.	National or regional broadband plan

A national or regional broadband plan is in place which includes:

An assessment of the investment gap that needs to be addressed to ensure that all Union citizens have access to very high capacity networks (1), based on:

(a)	a recent mapping (2) of existing private and public infrastructure and quality of service using standard broadband mapping indicators;

(b)	a consultation on planned investments in line with State aid requirements.

The justification of planned public intervention on the basis of sustainable investment models that:

(a)	enhance affordability and access to open, quality and future-proof infrastructure and services;

(b)	adjust the forms of financial assistance to the identified market failures;

(c)	allow for a complementary use of different forms of financing from Union, national or regional sources.

3.	Measures to support demand and use of very high capacity networks, including actions to facilitate their roll-out, in particular through the effective implementation of the Directive 2014/61/EU of the European Parliament and of the Council (3).

4.	Technical assistance and expert advice mechanisms, such as a Broadband Competence Office, to reinforce the capacity of local stakeholders and advise project promoters.

5.	A monitoring mechanism based on standard broadband mapping indicators.

2.	A greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility

ERDF and Cohesion Fund:

Promoting energy efficiency and reducing greenhouse gas emissions

2.1.	Strategic policy framework to support energy efficiency renovation of residential and non-residential buildings

A national long term renovation strategy to support the renovation of the national stock of residential and non-residential buildings is adopted, in line with the requirements of Directive (EU) 2010/31/EU of the European Parliament and of the Council (4), which:

(a)	entails indicative milestones for 2030, 2040 and 2050;

(b)	provides an indicative outline of financial resources to support the implementation of the strategy;

(c)	defines effective mechanisms for promoting investments in building renovation.

2.	Energy efficiency improvement measures to achieve required energy savings

ERDF and Cohesion Fund:

Promoting energy efficiency and reducing greenhouse gas emissions

Promoting renewable energy in accordance with Directive (EU) 2018/2001 of the European Parliament and of the Council (5), including the sustainability criteria set out therein

2.2.	Governance of the energy sector

The integrated national energy and climate plan is notified to the Commission, in accordance with Article 3 of Regulation (EU) 2018/1999 and consistent with the long-term greenhouse gas emission reduction objectives under the Paris Agreement, which includes:

1.	All elements required by the template set out in Annex I to Regulation (EU) 2018/1999.

2.	An outline of envisaged financial resources and mechanisms for measures promoting low-carbon energy.

ERDF and Cohesion Fund:

Promoting renewable energy in accordance with Directive (EU) 2018/2001, including the sustainability criteria set out therein

2.3.	Effective promotion of the use of renewable energy across sectors and across the Union

Measures are in place which ensure:

Compliance with the 2020 binding national renewable energy target and with this share of renewable energy as a baseline up to 2030 or having taken additional measures in case the baseline is not maintained over any one-year period in accordance with the Directive (EU) 2018/2001 and Regulation (EU) 2018/1999.

2.	In accordance with the requirements of Directive (EU) 2018/2001 and Regulation (EU) 2018/1999, an increase of the share of renewable energy in the heating and cooling sector in line with Article 23 of Directive (EU) 2018/2001.

ERDF and Cohesion Fund:

Promoting climate change adaptation, and disaster risk prevention, and resilience, taking into account eco-system based approaches

2.4.	Effective disaster risk management framework.

A national or regional disaster risk management plan, established on the basis of risk assessments, taking due account of the likely impacts of climate change and the existing climate adaptation strategies, is in place and includes:

Description of key risks, assessed in accordance with Article 6(1) of Decision No 1313/2013/EU of the European Parliament and of the Council (6), reflecting the current and evolving risk profile with an indicative 25 to 35 years timespan. The assessment shall build, for climate-related risks, on climate change projections and scenarios.

2.	Description of the disaster prevention, preparedness and response measures to address the key risks identified. The measures shall be prioritised in proportion to the risks and their economic impact, capacity gaps (7), effectiveness and efficiency, taking into account possible alternatives.

3.	Information on financing resources and mechanisms available for covering the operation and maintenance costs related to prevention, preparedness and response.

ERDF and Cohesion Fund:

Promoting access to water and sustainable water management

2.5.	Updated planning for required investments in water and wastewater sectors

For each or both sectors, a national investment plan is in place and includes:

1.	An assessment of the current state of implementation of Council Directive 91/271/EEC (8) and of Council Directive 98/83/EC (9).

The identification and planning of any public investments, including an indicative financial estimation:

(a)	required to implement the Directive 91/271/EEC, including a prioritisation with regard to the size of agglomerations and the environmental impact, with investments broken down for each wastewater agglomeration;

(b)	required to implement Directive 98/83/EC;

(c)	required to match the needs stemming from Directive (EU) 2020/2184 (10) , regarding in particular the revised quality parameters set out in Annex I of that Directive.

3.	An estimate of investments needed to renew existing wastewater and water supply infrastructure, including networks, based on their age and depreciation plans.

4.	An indication of potential sources of public financing, when needed to complement user charges.

ERDF and Cohesion Fund:

Promoting the transition to a circular and resource efficient economy

2.6.	Updated planning for waste management

One or more waste management plans as referred to in Article 28 of Directive 2008/98/EC of the European Parliament and of the Council (11) are in place, covering the entire territory of the Member State, and include:

An analysis of the current waste management situation in the geographical entity concerned, including the type, quantity and source of waste generated and an evaluation of their future development taking into account the expected impacts of measures set out in the waste prevention programmes developed in accordance with Article 29 of Directive 2008/98/EC.

2.	An assessment of existing waste collection schemes, including the material and territorial coverage of separate collection and measures to improve its operation, as well as the need for new collection schemes.

3.	An investment gap assessment justifying the need for the closure of existing waste installations and additional or upgraded waste infrastructure, with an information of the sources of revenues available to meet operation and maintenance costs.

4.	Information on the location criteria for how future site locations identification will be determined and on the capacity of future waste treatment installations.

ERDF and Cohesion Fund:

Enhancing protection and preservation of nature, biodiversity and green infrastructure, including in urban areas, and reducing all forms of pollution;

2.7.	Prioritised action framework for the necessary conservation measures involving Union co-financing.

For interventions supporting nature conservation measures in connection with Natura 2000 areas within the scope of Council Directive 92/43/EEC (12):

A priority action framework pursuant to Article 8 of Directive 92/43/EEC is in place and includes all elements required by the template for the priority action framework for 2021-2027 agreed by the Commission and the Member States, including the identification of the priority measures and an estimate of financing needs.

3.	A more connected Europe by enhancing mobility

ERDF and Cohesion Fund:

Developing a climate resilient, intelligent, secure, sustainable and intermodal TEN-T;

Developing and enhancing sustainable, climate resilient, intelligent and intermodal national, regional and local mobility, including improved access to TEN-T and cross-border mobility

3.1.	Comprehensive transport planning at the appropriate level

Multimodal mapping of existing and planned infrastructures, except at local level, until 2030 is in place which:

1.	Includes economic assessment of the planned investments, underpinned by demand analysis and traffic modelling, which should take into account the anticipated impact of the opening of the rail services markets.

2.	Is consistent with the transport related elements of the integrated national energy and climate plan.

3.	Includes investments in TEN-T core network corridors, as defined by the CEF Regulation, in line with the respective TEN-T core network corridors work plans.

4.	For investments outside the TEN-T core network corridors, including in cross-border sections, ensures complementarity by providing sufficient connectivity of the urban networks, regions and local communities to the core TEN-T and its nodes.

5.	Ensures interoperability of the rail network, and, where relevant, reports on the deployment of ERTMS according to Commission Implementing Regulation (EU) 2017/6 (13).

6.	Promotes multimodality, identifying needs for multimodal or transhipment freight and passengers terminals.

7.	Includes measures relevant for infrastructure planning aiming at promoting alternative fuels, in line with the relevant national policy frameworks.

8.	Presents the results of the assessment of road safety risks in line with existing national road safety strategies, together with a mapping of the affected roads and sections and providing with a prioritisation of the corresponding investments.

9.	Provides information on financing resources corresponding to the planned investments and required to cover operation and maintenance costs of the existing and planned infrastructures.

4.	A more social and inclusive Europe implementing the European Pillar of Social Rights

ERDF:

Enhancing the effectiveness and inclusiveness of labour markets and access to quality employment through developing social infrastructure and promoting social economy

ESF+:

Improving access to employment and activation measures for all jobseekers, in particular youth, especially through the implementation of the Youth Guarantee, for long-term unemployed and disadvantaged groups on the labour market, and for inactive people, as well as through promoting self-employment and the social economy

Modernising labour market institutions and services to assess and anticipate skills needs and ensure timely and tailor-made assistance and support to labour market matching, transitions and mobility;

4.1.	Strategic policy framework for active labour market policies

A strategic policy framework for active labour market policies in the light of the Employment guidelines is in place and includes:

1.	Arrangements for conducting jobseekers’ profiling and assessment of their needs.

2.	Information on job vacancies and employment opportunities, taking into account the needs of the labour market.

3.	Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders.

4.	Arrangements for monitoring, evaluation and review of active labour market policies.

For youth employment interventions, evidence-based and targeted pathways towards young people not in employment, education or training including outreach measures and based on quality requirements, taking into account criteria for quality apprenticeships and traineeships, including in the context of Youth Guarantee schemes implementation.

ERDF:

Enhancing the effectiveness and inclusiveness of labour markets and access to quality employment through developing social infrastructure and promoting social economy

ESF+:

Promoting a gender-balanced labour market participation, equal working conditions, and a better work/life balance including through access to affordable childcare, and care for dependent persons

4.2.	National strategic framework for gender equality

A national strategic policy framework for gender equality is in place that includes:

1.	Evidence-based identification of challenges to gender equality.

2.	Measures to address gender gaps in employment, pay, pensions, and to promote work-life balance for women and men, including through improving access to early childhood education and care, with targets, while respecting the role and autonomy of the social partners.

3.	Arrangements for monitoring, evaluation and review of the strategic policy framework and data collection methods based on sex-disaggregated data.

4.	Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders, including equality bodies, social partners and civil society organisations.

ERDF:

Improving equal access to inclusive and quality services in education, training and lifelong learning through developing infrastructure, including by fostering resilience for distance and on-line education and training;

ESF+:

Improving the quality, inclusiveness, effectiveness and labour market relevance of education and training systems including through validation of non-formal and informal learning, to support acquisition of key competences including entrepreneurial and digital skills, and by promoting the introduction of dual-training systems and apprenticeships;

Promoting lifelong learning, in particular flexible upskilling and reskilling opportunities for all taking into account entrepreneurial and digital skills, better anticipating change and new skills requirements based on labour market needs, facilitating career transitions and promoting professional mobility;

Promoting equal access to and completion of, quality and inclusive education and training, in particular for disadvantaged groups, from early childhood education and care through general and vocational education and training, to tertiary level, as well as adult education and learning, including facilitating learning mobility for all and accessibility for persons with disabilities.

4.3.	Strategic policy framework for the education and training system at all levels.

A national or regional strategic policy framework for the education and training system is in place and includes:

1.	Evidence-based systems for skills anticipation and forecasting.

2.	Graduate tracking mechanisms and services for quality and effective guidance for learners of all ages.

3.	Measures to ensure equal access to, participation in and completion of quality, affordable, relevant, non-segregated and inclusive education and training, and acquisition of key competences at all levels including higher education.

4.	A coordination mechanism covering all levels of education and training, including higher education, and a clear assignment of responsibilities between the relevant national and/or regional bodies.

5.	Arrangements for monitoring, evaluation and review of the strategic policy framework.

6.	Measures to target low-skilled, low-qualified adults and those with disadvantaged socio-economic backgrounds and upskilling pathways.

7.	Measures to support teachers, trainers and academic staff as regards appropriate learning methods, assessment and validation of key competences.

8.	Measures to promote mobility of learners and staff and transnational collaboration of education and training providers, including through recognition of learning outcomes and qualifications.

ERDF:

Promoting the socioeconomic inclusion of marginalised communities, low income households and disadvantaged groups including people with special needs, through integrated actions including housing and social services;

ESF+:

Fostering active inclusion with a view to promoting equal opportunities, non-discrimination and active participation, and improving employability, in particular for disadvantaged groups;

4.4.	National strategic policy framework for social inclusion and poverty reduction

A national or regional strategic policy or legislative framework for social inclusion and poverty reduction is in place that includes:

Evidence-based diagnosis of poverty and social exclusion, including child poverty, in particular as regards equal access to quality services for children in vulnerable situations as well as homelessness, spatial and educational segregation, limited access to essential services and infrastructure, and the specific needs of vulnerable people of all ages.

2.	Measures to prevent and combat segregation in all fields, including social protection, inclusive labour markets and access to quality services for vulnerable people, including migrants and refugees.

3.	Measures for the shift from institutional to family- and community-based care.

4.	Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders, including social partners and relevant civil society organisations.

ESF+:

Promoting the socio-economic integration of marginalised communities such as Roma people;

4.5.	National Roma inclusion strategic policy framework

The National Roma inclusion strategic policy framework is in place that includes:

1.	Measures to accelerate Roma integration, and prevent and eliminate segregation, taking into account the gender dimension and situation of young Roma, and sets baseline and measurable milestones and targets.

2.	Arrangements for monitoring, evaluation and review of the Roma integration measures.

3.	Arrangements for the mainstreaming of Roma inclusion at regional and local level.

4.	Arrangements for ensuring that its design, implementation, monitoring and review is conducted in a close cooperation with the Roma civil society and all other relevant stakeholders, including at the regional and local levels.

ERDF:

Ensuring equal access to health care and fostering resilience of health systems, including primary care and promoting the transition from institutional to family-based and community based care

ESF+:

Enhancing equal and timely access to quality, sustainable and affordable services, including services that promote the access to housing and person-centred care including healthcare; modernising social protection systems, including promoting access to social protection, with a particular focus on children and disadvantaged groups; improving accessibility including for persons with disabilities, effectiveness and resilience of healthcare systems and long-term care services

4.6.	Strategic policy framework for health and long-term care.

A national or regional strategic policy framework for health is in place that contains:

1.	Mapping of health and long-term care needs, including in terms of medical and care staff, to ensure sustainable and coordinated measures.

2.	Measures to ensure the efficiency, sustainability, accessibility and affordability of health and long-term care services, including a specific focus on individuals excluded from the health and long-term care systems, including those who are hardest to reach.

3.	Measures to promote community and family-based services through de-institutionalisation, including prevention and primary care, home-care and community-based services.

(1) In line with the objective defined in point (a) of Article 3(2) in conjunction with recital (25) of Directive (EU) 2018/1972 of the European Parliament and of the Council of 11 December 2018 establishing the European Electronic Communications Code (OJ L 321, 17.12.2018, p. 36).

(2) In line with Article 22 of Directive (EU) 2018/1972.

(3) Directive 2014/61/EU of the European Parliament and of the Council of 15 May 2014 on measures to reduce the cost of deploying high-speed electronic communications networks (OJ L 155, 23.5.2014, p. 1).

(4) Directive (EU) 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings (OJ L 153, 18.6.2010, p. 13).

(5) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

(6) Decision No 1313/2013/EU of the European Parliament and of the Council of 17 December 2013 on a Union Civil Protection Mechanism (OJ L 347, 20.12.2013, p. 924).

(7) As assessed in the risk management capabilities assessment required under point (b) of Article 6(1) of Decision No 1313/2013.

(8) Council Directive 91/271/EEC of 21 May 1991 concerning urban waste water treatment (OJ L 135, 30.5.1991, p. 40).

(9) Council Directive 98/83/EC of 3 November 1998 on the quality of water intended for human consumption (OJ L 330, 5.12.1998, p. 32).

(10) Directive (EU) 2020/2184 of the European Parliament and of the Council of 16 December 2020 on the quality of water intended for human consumption (OJ L 435, 23.12.2020, p. 1).

(11) Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3).

(12) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).

(13) Commission Implementing Regulation (EU) 2017/6 of 5 January 2017 on the European Rail Traffic Management System European deployment plan (OJ L 3, 6.1.2017, p. 6).

ANNEX V

Template for programmes supported from the ERDF (Investment for jobs and growth goal), ESF+, the Cohesion Fund, the JTF and the EMFAF – Article 21(3)

CCI

Title in EN

[255] (1)

Title in national language(s)

[255]

Version

First year

[4]

Last year

[4]

Eligible from

Eligible until

Commission decision number

Commission decision date

Member State amending decision number

Member State amending decision entry into force date

Non substantial transfer (Article 24(5) CPR)

Yes/No

NUTS regions covered by the programme (not applicable to the EMFAF)

Fund(s) concerned

☐

ERDF

☐	Cohesion Fund

☐

ESF+

☐

JTF

☐

EMFAF

Programme

☐	under Investment for jobs and growth goal for the outermost regions only

1. Programme strategy: main development challenges and policy responses (2)

Reference: points (a)(i) to (viii) and point (a)(x) of Article 22(3) and point (b) of Article 22(3) of Regulation (EU) 2021/1060 (CPR)

Text field [30 000 ]

For the Investment for jobs and growth goal:

Table 1

Policy objective or JTF specific objective	Specific objective or dedicated priority (*1)	Justification (summary)
		[2 000 per specific objective or dedicated ESF+ priority or JTF specific objective]

For the EMFAF:

Table 1A

Policy objective	Priority	SWOT analysis (for each priority)	Justification (summary)
		Strengths [10 000 per priority]	[20 000 per priority]
Weaknesses [10 000 per priority]
Opportunities [10 000 per priority]
Threats [10 000 per priority]
Identification of needs on the basis of the SWOT analysis and taking into account the elements set out in Article 8(5) of the EMFAF Regulation [10 000 per priority]

2. Priorities

Reference: Article 22(2) and point (c) of Article 22(3) CPR

2.1. Priorities other than technical assistance

2.1.1. Title of the priority [300] (repeated for each priority)

☐	This is a priority dedicated to youth employment

☐	This is a priority dedicated to social innovative actions

☐	This is a priority dedicated to support to the most deprived persons under the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation (*2)

☐	This is a priority dedicated to support to the most deprived persons under the specific objective set out in point (l) of Article 4(1) of the ESF+ Regulation (3)

☐	This is a priority dedicated to urban mobility specific objective set out in point (viii) of Article 3(1)(b) of the ERDF and Cohesion Fund Regulation

☐	This is a priority dedicated to digital connectivity specific objective set out in point (v) of Article 3(1)(a) of the ERDF and Cohesion Fund Regulation

2.1.1.1.   Specific objective (4) (repeated for each selected specific objective for priorities other than technical assistance)

2.1.1.1.1.   Interventions of the Funds

Reference: points (d)(i), (iii), (iv), (v), (vi) and (vii) of Article 22(3) CPR

The related types of actions – point (d)(i) of Article 22(3) CPR and Article 6 ESF+ Regulation:

Text field [8 000 ]

The main target groups - point (d)(iii) of Article 22(3) CPR:

Text field [1 000 ]

Actions safeguarding equality, inclusion and non-discrimination – point (d)(iv) of Article 22(3) CPR and Article 6 ESF+ Regulation

Text field [2 000 ]

Indication of the specific territories targeted, including the planned use of territorial tools – point (d)(v) of Article 22(3) CPR

Text field [2 000 ]

The interregional, cross-border and transnational actions – point (d)(vi) of Article 22(3) CPR

Text field [2 000 ]

The planned use of financial instruments – point (d)(vii) of Article 22(3) CPR

Text field [1 000 ]

2.1.1.1.2.   Indicators

Reference: point (d)(ii) of Article 22(3) CPR and Article 8 ERDF and CF Regulation

Table 2: Output indicators

Priority	Specific objective	Fund	Category of region	ID [5]	Indicator [255]	Measurement unit	Milestone (2024)	Target (2029)

Reference: point (d)(ii) of Article 22(3) CPR

Table 3: Result indicators

Priority	Specific objective	Fund	Category of region	ID [5]	Indicator [255]	Measurement unit	Baseline or reference value	Reference year	Target (2029)	Source of data [200]	Comments [200]

2.1.1.1.3. Indicative breakdown of the programme resources (EU) by type of intervention (not applicable to the EMFAF)

Reference: point (d)(viii) of Article 22(3) CPR

Table 4: Dimension 1 – intervention field

Priority No	Fund	Category of region	Specific objective	Code	Amount (EUR)

Table 5: Dimension 2 – form of financing

Priority No	Fund	Category of region	Specific objective	Code	Amount (EUR)

Table 6: Dimension 3 – territorial delivery mechanism and territorial focus

Priority No	Fund	Category of region	Specific objective	Code	Amount (EUR)

Table 7: Dimension 6 – ESF+ secondary themes

Priority No	Fund	Category of region	Specific objective	Code	Amount (EUR)

Table 8: Dimension 7 – ESF+ (*3), ERDF, Cohesion Fund and JTF gender equality dimension

Priority No	Fund	Category of region	Specific objective	Code	Amount (EUR)

2.1.1.1.4. Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF

Reference: point (c) of Article 22(3) CPR

Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF

Priority No	Specific objective	Type of intervention	Code	Amount (EUR)

2.1.1.2.   Specific objective addressing material deprivation (5)

2.1.1.2.1.   Interventions of the Funds

Reference: Article 22(3) CPR and Article 20 and Article 23(1) and (2) ESF+ Regulation

Types of support

Text field [2 000 ]

Main target groups

Text field [2 000 ]

Decryption of the national or regional schemes of support

Text field [2 000 ]

Criteria for the selection of operations (6)

Text field [4 000 ]

2.1.1.2.2.   Indicators

Table 2: Output indicators

Priority	Specific objective	Fund	Category of region	ID [5]	Indicator [255]	Measurement unit

Table 3: Result indicators

Priority	Specific objective	Fund	Category of region	ID [5]	Indicator [255]	Measurement unit	Reference value	Reference year	Source of data [200]	Comments [200]

2.2.   Technical assistance priorities

2.2.1.   Priority for technical assistance pursuant to Article 36(4) CPR (repeated for each such technical assistance priority)

Reference: point (e) of Article 22(3) CPR

2.2.1.1.   Intervention from the Funds

The related types of actions – point (e)(i) of Article 22(3) CPR

Text field [8 000 ]

The main target groups – point (e)(iii) of Article 22(3) CPR

Text field [1 000 ]

2.2.1.2.   Indicators

Output indicators with the corresponding milestones and targets

Reference: point (e)(ii) of Article 22(3) CPR

Table 2: Output indicators

Priority	Fund	Category of region	ID [5]	Indicator [255]	Measurement unit	Milestone (2024)	Target (2029)

2.2.1.3. Indicative breakdown of the programmed resources (EU) by type of intervention

Reference point (e)(iv) of Article 22(3) CPR

Table 4: Dimension 1 – intervention field

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 7: Dimension 6 – ESF+ secondary themes

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 8: Dimension 7 – ESF+ (*4), ERDF, Cohesion Fund and JTF gender equality dimension

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF

Priority No	Specific objective	Type of intervention	Code	Amount (EUR)

2.2.2.   Priority for technical assistance pursuant to Article 37 CPR (repeated for each such technical assistance priority)

Reference: point (f) of Article 22(3) CPR

2.2.2.1.   Description of technical assistance under financing not linked to costs – Article 37 CPR

Text field [3 000 ]

2.2.2.2.   Indicative breakdown of the programmed resources (EU) by type of intervention

Reference: point (f) of Article 22(3) CPR

Table 4: Dimension 1 – intervention field

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 7: Dimension 6 – ESF+ secondary themes

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 8: Dimension 7 – ESF+ (*5), ERDF, Cohesion Fund and JTF gender equality dimension

Priority No	Fund	Category of region	Code	Amount (EUR)

Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF

Priority No	Specific objective	Type of intervention	Code	Amount (EUR)

3. Financing plan

Reference: points (g)(i), (ii) and (iii) of Article 22(3), Article 112(1), (2) and (3), and Articles 14 and 26 CPR

3.1. Transfers and contributions (7)

Reference: Articles 14, 26 and 27 CPR

Programme amendment related to

☐	contribution to InvestEU

☐	transfer to instruments under direct or indirect management

☐	transfer between ERDF, ESF+, Cohesion Fund or to another Fund or Funds

Table 15A: Contribution to InvestEU (*6) (breakdown by year)

Contribution from	Contribution to	Breakdown by year
Fund	Category of region	InvestEU window(s)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 15B: Contributions to InvestEU (*7) (summary)

	Category of region	Window 1 Sustainable Infrastructure	Window 2 Innovation and Digitisation	Window 3 SME	Window 4 Social Investment and Skills	Total
		(a)	(b)	(c)	(d)	(f)=(a)+(b)+(c)+(d)
ERDF	More developed
Less developed
Transition
ESF+	More developed
Less developed
Transition
Cohesion Fund	N/A
EMFAF	N/A
Total

Text field [3 500 ] (justification), taking into account how those amount contribute to the achievement of policy objectives selected in the programme in accordance with Article 10(1) of the InvestEU Regulation.

Table 16A: Transfers to instruments under direct or indirect management (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Fund	Category of region	Instrument	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 16B: Transfers to instruments under direct or indirect management (*8) (summary)

Fund	Category of region	Instrument 1	Instrument 2	Instrument 3	Instrument 4	Instrument 5 (*9)	Total
		(a)	(b)	(c)	(d)	(e)	(f)=(a)+(b)+(c)+(d)+(e)
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A
Total

Text field [3 500 ] (justification)

Table 17A: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds (*10) (breakdown by year)

Transfers from	Transfers to	Breakdown by year
Fund	Category of region	Fund	Category of region (where relevant)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed	ERDF, ESF+ or Cohesion Fund, EMFAF, AMIF, ISF, BMVI
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 17B: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds (*11) (summary)

ERDF

ESF+

Cohesion Fund

EMFAF

AMIF

ISF

BMVI

Total

More developed

Transition

Less developed

More developed

Transition

Less developed

ERDF

More developed

Transition

Less developed

ESF+

More developed

Transition

Less developed

Cohesion Fund

N/A

EMFAF

N/A

Total

Text field [3 500 ] (justification)

3.2. JTF: allocation in the programme and transfers (8)

3.2.1. JTF allocation to the programme prior to transfers by priority (where relevant) (9)

Reference: Article 27 CPR

Table 18: JTF allocation to the programme in accordance with Article 3 JTF Regulation, prior to transfers

JTF priority 1
JTF priority 2
	Total

3.2.2. Transfers to the JTF as complementary support (10) (where relevant)

Transfer to JTF

☐	concerns internal transfers within the programme with JTF allocation

☐	concerns transfers from other programmes to the programme with JTF allocation

Table 18A: Transfers to the JTF within the programme (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Fund	Category of region	JTF priority (*12)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed	JTF priority 1
Transition
Less developed
ESF+	More developed	JTF priority 2
Transition
Less developed

Table 18B: Transfer of ERDF and ESF+ resources to the JTF within the programme

	JTF allocation in the programme (13) broken down by category of region, which territory located (14) in (by JTF priority)
JTF priority (for each JTF priority)	Amount
Transfer within the programme (*13) (complementary support) per category of region
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Total	More developed
	Transition
	Less developed

Table 18C: Transfers to the JTF from the other programme(s) (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Fund	Category of region	JTF priority (*15)	2021	2022	2023	2024	2025	2026	2027	Total
ERDF	More developed	JTF priority 1
Transition
Less developed
ESF+	More developed	JTF priority 2
Transition
Less developed

Table 18D: Transfer of ERDF and ESF+ resources from other programmes to the JTF in this programme

	Complementary support to the JTF in this programme (16) to the territory located (18) in a given category of region (by priority):
JTF priority	Amount
Transfer(s) from other programme(s) (*17) per category of region
ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Total

Text field [3 000 ] Justification for the complementary transfer from ERDF and ESF+ based on the planned types of interventions – point (d)(ix) of Article 22(3) CPR

3.3. Transfers between categories of region resulting from the mid-term review

Table 19A: Transfers between categories of region resulting from the mid-term review, within the programme (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Category of region (*19)	Category of region (*19)	2025	2026	2027	Total
More developed	More developed / Transition / Less developed
Transition
Less developed

Table 19B: Transfers between categories of region resulting from the mid-term review, to other programmes (breakdown by year)

Transfer from	Transfer to	Breakdown by year
Category of region (*20)	Category of region (*20)	2025	2026	2027	Total
More developed	More developed / Transition / Less developed
Transition
Less developed

3.4. Transfers back (11)

Table 20A: Transfers back (breakdown by year)

Transfer from	Transfer to	Breakdown by year
InvestEU or other Union instrument	Fund	Category of region	2021	2022	2023	2024	2025	2026	2027	Total
InvestEU window 1 window 2 window 3 window 4 Union instrument 1 Union instrument 2 […]	ERDF	More developed
Transition
Less developed
ESF+	More developed
Transition
Less developed
Cohesion Fund	N/A
EMFAF	N/A

Table 20B: Transfers back (*21) (summary)

From / To	ERDF	ESF+	Cohesion Fund	EMFAF
More developed	Transition	Less developed	More developed	Transition	Less developed
InvestEU
Window 1
Window 2
Window 3
Window 4
Instrument 1
Instrument 2
Instrument 3
Instrument 4 (*22)

3.5. Financial appropriations by year

Reference: point (g)(i) of Article 22(3) CPR and Articles 3, 4 and 7 JTF Regulation.

Table 10: Financial appropriations by year

Fund

Category of region

2021

2022

2023

2024

2025

2026

2026

for EMFAF only

2027

2027

for EMFAF only

Total

Financial appropriation without flexibility amount

Flexibility amount

Financial appropriation without flexibility amount

Flexibility amount

ERDF (*23)

More developed

Transition

Less developed

Outermost and northern sparsely populated

Total

ESF+ (*23)

More developed

Transition

Less developed

Outermost and northern sparsely populated

Total

JTF (*23)

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Article 7 JTF Regulation resources (related to Article 3 JTF Regulation resources)

Article 7 JTF Regulation resources (related to Article 4 JTF Regulation resources)

Total

Cohesion Fund

N/A

EMFAF

N/A

Total

3.6. Total financial appropriations by fund and national co-financing

Reference: point (g)(ii) of Article 22(3), Article 22(6) and Article 36 CPR

For programmes under the Investment for jobs and growth goal where technical assistance in accordance with Article 36(4) CPR was chosen in the Partnership Agreement.

Table 11: Total financial appropriations by fund and national co-financing

Policy/ JTF specific objective number or technical assistance

Priority

Basis for calculation Union support (total eligible cost or public contribution)

Fund

Category of region (*24)

Union contribution

(a) = (g)+(h)

Breakdown of Union contribution

National contribution

Indicative breakdown of national contribution

Total

Co-financing rate

Union contribution less the flexibility amount (g)

Flexibility amount

(h)

public

private

(b)=(c)+(d)

(c)

(d)

(e)=(a)+(b)

(f)=(a)/(e)

Priority 1

P/T

ERDF

More developed

Transition

Less developed

Outermost and northern sparsely populated

Priority 2

ESF+

More developed

Transition

Less developed

Outermost and northern sparsely populated

Priority 3

JTF (*25)

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Total

Priority 4

Cohesion Fund

Technical assistance

Priority 5

Technical assistance pursuant to Article 36(4) CPR

ERDF or ESF+ or JTF or Cohesion Fund

Technical assistance

Priority 6

Technical assistance pursuant to Article 37 CPR

ERDF or ESF+ or JTF or Cohesion Fund

Total ERDF

More developed

Transition

Less developed

Outermost and northern sparsely populated

Total ESF+

More developed

Transition

Less developed

Outermost and northern sparsely populated

JTF (*25)

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Total Cohesion Fund

Grand total

For the Investment for jobs and growth goal: programmes using technical assistance according to Article 36(5) CPR in accordance with the choice made in the Partnership Agreement.

Table 11: Total financial allocations by fund and national contribution

Policy/JTF specific objective number or technical assistance

Priority

Basis for calculation Union support (total eligible cost or public contribution)

Fund

Category of region (*26)

Union contribution

(a)=(b)+(c)+(i)+(j)

Breakdown of Union contribution

National contribution

Indicative breakdown of national contribution

Total

Co-financing rate

public

private

(d)=(e)+(f)

(e)

(f)

(g)=(a)+(d)

(h)=(a)/(g)

Union contribution

Flexibility amount

without technical assistance pursuant to Article 36(5)

for technical assistance pursuant to Article 36(5)

without technical assistance pursuant to Article 36(5)

for technical assistance pursuant to Article 36(5)

(b)

(c)

(i)

(j)

Priority 1

P/T

ERDF

More developed

Transition

Less developed

Outermost and northern sparsely populated

Priority 2

ESF+

More developed

Transition

Less developed

Outermost and northern sparsely populated

Priority 3

JTF (*27)

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Total

Priority 4

Cohesion Fund

Technical assistance

Priority 5

Technical assistance pursuant to Article 37 CPR

ERDF or ESF+ or JTF or Cohesion Fund

Total ERDF

More developed

Transition

Less developed

Outermost and northern sparsely populated

Total ESF+

More developed

Transition

Less developed

Outermost and northern sparsely populated

JTF (*27)

Article 3 JTF Regulation resources

Article 4 JTF Regulation resources

Total Cohesion Fund

Grand total

For the EMFAF:

Reference: point (g)(iii) of Article 22(3) CPR

EMFAF programmes using technical assistance according to Article 36(4) CPR in accordance with the choice made in the Partnership Agreement.

Table 11A: Total financial allocations by fund and national contribution

Priority	Specific objective (nomenclature set out in the EMFAF Regulation)	Basis for calculation of Union support	Union contribution	National public contribution	Total	Co-financing rate
Priority 1	1.1.1	Public
1.1.2	Public
1.2	Public
1.3	Public
1.4	Public
1.5	Public
1.6	Public
Priority 2	2.1	Public
2.2	Public
Priority 3	3.1	Public
Priority 4	4.1	Public
Technical assistance pursuant to Article 36(4) CPR	5.1	Public
Technical assistance pursuant to Article 37 CPR	5.2	Public

EMFAF programmes using technical assistance according to Article 36(5) CPR in accordance with the choice made in the Partnership Agreement.

Table 11A: Total financial allocations by fund and national contribution

Priority	Specific objective (nomenclature set out in the EMFAF Regulation)	Basis for calculation of Union support	Union contribution	National public contribution	Total	Co-financing rate
Union contribution without technical assistance pursuant to Article 36(5) CPR	Union contribution for technical assistance pursuant to Article 36(5) CPR
Priority 1	1.1.1	Public
1.1.2	Public
1.2	Public
1.3	Public
1.4	Public
1.5	Public
1.6	Public
Priority 2	2.1	Public
2.2	Public
Priority 3	3.1	Public
Priority 4	4.1	Public
Technical assistance (Article 37 CPR)	5.1	Public

4. Enabling conditions

Reference: point (i) of Article 22(3) CPR

Table 12: Enabling conditions

Enabling conditions	Fund	Specific objective (N/A to the EMFAF)	Fulfilment of enabling condition	Criteria	Fulfilment of criteria	Reference to relevant documents	Justification
			Yes/No	Criterion 1	Y/N	[500]	[1 000 ]
				Criterion 2	Y/N

5. Programme authorities

Reference: point (k) of Article 22(3) and Articles 71 and 84 CPR

Table 13: Programme authorities

Programme authorities	Name of the institution [500]	Contact name [200]	E-mail [200]
Managing authority
Audit authority
Body which receives payments from the Commission
Where applicable, body or, bodies which receive payments from the Commission in case of technical assistance pursuant to Article 36(5) CPR
Accounting function in case this function is entrusted to a body other than the managing authority

The repartition of the reimbursed amounts for technical assistance pursuant to Article 36(5) CPR if more bodies are identified to receive payments from the Commission.

Reference: Article 22(3) CPR

Table 13A: The portion of the percentages set out in point (b) of Article 36(5) CPR that would be reimbursed to the bodies which receive payments from the Commission in case of technical assistance pursuant to Article 36(5) CPR (in percentage points)

Body 1	p.p.
Body 2 (*28)	p.p.

6. Partnership

Reference: point (h) of Article 22(3) CPR

Text field [10 000 ]

7. Communication and visibility

Reference: point (j) of Article 22(3) CPR

Text field [4 500 ]

8. Use of unit costs, lump sums, flat rates and financing not linked to costs

Reference: Articles 94 and 95 CPR

Table 14: Use of unit costs, lump sums, flat rates and financing not linked to costs

Intended use of Articles 94 and 95 CPR	YES	NO
From the adoption programme will make use of reimbursement of the Union contribution based on unit costs, lump sums and flat rates under the priority according to Article 94 CPR (if yes, fill in Appendix 1)	☐	☐
From the adoption programme will make use of reimbursement of the Union contribution based on financing not linked to costs according to Article 95 CPR (if yes, fill in Appendix 2)	☐	☐

Appendix 1

Union contribution based on unit costs, lump sums and flat rates

Template for submitting data for the consideration of the Commission (Article 94) CPR

Date of submitting the proposal

This Appendix is not required when Union-level simplified cost options (SCO) established by the delegated act referred to in Article 94(4) CPR are used.

A. Summary of the main elements

Priority	Fund	Specific objective	Category of region	Estimated proportion of the total financial allocation within the priority to which the SCO will be applied in %	Type(s) of operation covered	Indicator triggering reimbursement	Unit of measurement for the indicator triggering reimbursement	Type of SCO (standard scale of unit costs, lump sums or flat rates)	Amount (in EUR) or percentage (in case of flat rates) of the SCO
					Code (12)	Description	Code (13)	Description

B. Details by type of operation (to be completed for every type of operation)

Did the managing authority receive support from an external company to set out the simplified costs below?

If so, please specify which external company

Yes/No – Name of external company

1.	Description of the operation type including the timeline for implementation (14)

2.	Specific objective(s)

3.	Indicator triggering reimbursement (15)

4.	Unit of measurement for the indicator triggering reimbursement

5.	Standard scale of unit cost, lump sum or flat rate

6.	Amount per unit of measurement or percentage (for flat rates) of the SCO

7.	Categories of costs covered by the unit cost, lump sum or flat rate

8.	Do these categories of costs cover all eligible expenditure for the operation? (Y/N)

9.	Adjustment(s) method (16)

10.

Verification of the achievement of the units

—	describe what document(s)/system will be used to verify the achievement of the units delivered

—	describe what will be checked and by whom during management verifications

—	describe what arrangements will be made to collect and store relevant data/documents

11.	Possible perverse incentives, mitigating measures (17) and the estimated level of risk (high/medium/low)

12.	Total amount (national and Union) expected to be reimbursed by the Commission on this basis

C. Calculation of the standard scale of unit costs, lump sums or flat rates

Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).

Please specify why the proposed method and calculation based on Article 94(2) is relevant to the type of operation.

Please specify how the calculations were made, in particular including any assumptions made in terms of quality or quantities. Where relevant, statistical evidence and benchmarks should be used and, if requested, provided in a format that is usable by the Commission.

Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.

Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.

Appendix 2

Union contribution based on financing not linked to costs

Template for submitting data for the consideration of the Commission

(Article 95 CPR)

Date of submitting the proposal

This Appendix is not required when amounts for Union-level financing not linked to costs established by the delegated act referred to in Article 95(4) CPR are used.

A. Summary of the main elements

Priority	Fund	Specific objective	Category of region	The amount covered by the financing not linked to costs	Type(s) of operation covered	Conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission	indicator	Unit of measurement for the conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission	Envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries
					Code (18)	Description		Code (19)	Description

B. Details by type of operation (to be completed for every type of operation)

1.	Description of the operation type

2.	Specific objective(s)

3.	Conditions to be fulfilled or results to be achieved

4.	Deadline for fulfilment of conditions or results to be achieved

5.	Indicator definition

6.	Unit of measurement for conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission

7.	Intermediate deliverables (if applicable) triggering reimbursement by the Commission with schedule for reimbursements

Intermediate deliverables

Envisaged date

Amounts (in EUR)

8.	Total amount (including Union and national funding)

9.	Adjustment(s) method

10.

Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables):

—	describe what document(s)/system will be used to verify the achievement of the result or condition (and where relevant, each of the intermediate deliverables);

—	describe how management verifications (including on-the-spot) will be carried out, and by whom;

—	describe what arrangements will be made to collect and store relevant data/documents.

11.	Use of grants in the form of financing not linked to costs Does the grant provided by Member State to beneficiaries take the form of financing not linked to costs? [Y/N]

12.	Arrangements to ensure the audit trail Please list the body(ies) responsible for these arrangements.

Appendix 3

List of planned operations of strategic importance with a timetable

(Article 22(3) CPR)

Text field [2 000 ]

Appendix 4

EMFAF action plan for each outermost region

NB: to be duplicated for each outermost region

Template for submitting data for the consideration of the Commission

Name of the outermost region

A. Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy

Text field [30 000 ]

B. Description of the main actions envisaged and the corresponding financial means

Description of the main actions	EMFAF amount allocated (EUR)
Structural support to the fishery and aquaculture sector under the EMFAF Text field [10 000 ]
Compensation for the additional costs under Article 24 of the EMFAF Regulation Text field [10 000 ]
Other investments in the sustainable blue economy necessary to achieve a sustainable coastal development Text field [10 000 ]
TOTAL

C. Description of the synergies with other sources of Union funding

Text field [10 000 ]

D. Additional funding for the implementation of the compensation for the additional costs (State aid)

Information to be provided for each envisaged scheme/ad hoc aid

Region

Name of the region(s) (NUTS) (20)

…

…

…

Granting authority

Name

…

Postal address

Web address

…

…

Title of the aid measure

…

National legal basis (reference to the relevant national official publication)

…

…

…

Web link to the full text of the aid measure

…

Type of measure

☐

Scheme

☐	Ad hoc aid

Name of the beneficiary and the group (21) it belongs to

…

…

Amendment of an existing aid scheme or ad hoc aid

Commission aid reference

☐	Prolongation

…

…

☐	Modification

…

…

Duration (22)

☐

Scheme

dd/mm/yyyy to dd/mm/yyyy

Date of granting (23)

☐	Ad hoc aid

dd/mm/yyyy

Economic sector(s) concerned

☐	All economic sectors eligible to receive aid

☐	Limited to certain sectors: please specify at NACE group level (24)

…

…

…

…

Type of beneficiary

☐

SME

☐	Large undertakings

Budget

Total annual amount of the budget planned under the scheme (25)

National currency … (full amounts)

…

Overall amount of the ad hoc aid awarded to the undertaking (26)

National currency … (full amounts)

…

☐	For guarantees (27)

National currency … (full amounts)

…

Aid instrument

☐	Grant/Interest rate subsidy

☐	Loan/Repayable advances

☐	Guarantee (where appropriate with a reference to the Commission decision (28)

☐	Tax advantage or tax exemption

☐	Provision of risk finance

☐	Other (please specify)

…

Motivation

Indicate why a State aid scheme has been established or an ad-hoc aid has been granted, instead of assistance under the EMFAF:

☐	measure not covered by the national programme;

☐	prioritisation in the allocation of funds under the national programme;

☐	funding no longer available under the EMFAF;

☐	other (please specify)

(1) Numbers in square brackets refer to number of characters without spaces.

(2) For programmes limited to supporting the specific objective set out in point (m) of Article 4(1) ESF+ Regulation, the description of the programme strategy does not need to relate to challenges referred to in points (a)(i), (ii) and (vi) of Article 22(3) CPR.

(*1)  Dedicated priorities according to ESF+ Regulation.

(*2)  If marked go to section 2.1.1.2.

(3) In case resources under the specific objective set out in point (l) of Article 4(1) ESF+ Regulation are taken into account for the purposes of Article 7(4) ESF+ Regulation.

(4) Except for a specific objective set out in point (m) of Article 4(1) ESF+ Regulation.

(*3)  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.

(5) Point (d) of Article 22(3) CPR does not apply to the specific objective set out in point (m) of Article 4(1) ESF+ Regulation.

(6) Only for programmes limited to the specific objective set out in point (m) of Article 4(1) ESF+ Regulation.

(*4)  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.

(*5)  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.

(7) Applicable only to programme amendments in accordance with Articles 14 and 26 except complementary transfers to the JTF in accordance with Article 27 CPR. Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.

(*6)  For each new request for contribution, a programme amendment shall set out the total amounts for each year by Fund and by category of region.

(*7)  Cumulative amounts for all contributions done through programme amendments during the programming period. With each new request for contribution, a programme amendment shall set out the total amounts for each year by Fund and by category of region.

(*8)  Cumulative amounts for all transfers done through programme amendments during programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.

(*9)  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.

(*10)  Transfer to other programmes. Transfers between ERDF and ESF+ can only be done within the same category of region.

(*11)  Cumulative amounts for all transfers done through programme amendments during the programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.

(8) Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.

(9) Applicable to the first adoption of programmes with JTF allocation.

(10) Section to be filled in by receiving programme. Where a programme supported by the JTF receives complementary support (cf. Article 27 CPR) within the programme and from other programmes all tables in this section need to be filled in. At the first adoption with JTF allocation, this section is to confirm or correct the preliminary transfers proposed in the Partnership Agreement.

(*12)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*13)  Programme with the JTF allocation.

(*14)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*15)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*16)  Programme with JTF allocation, which receives complementary support from the ERDF and ESF+.

(*17)  Programme providing the complementary support from the ERDF and ESF+ (source).

(*18)  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.

(*19)  Applicable to ERDF and ESF+ only.

(*20)  Applicable to ERDF and ESF+ only.

(11) Applicable only to programme amendments for resources transferred back from other Union instruments, including elements of AMIF, ISF and BMVI, under direct or indirect management, or from Invest EU.

(*21)  Cumulative amounts for all transfers done through programme amendments during programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.

(*22)  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.

(*23)  Amounts after the complementary transfer to the JTF.

(*24)  For ERDF: less developed, transition, more developed, and, where applicable, special allocation for outermost and northern sparsely populated regions. For ESF+: less developed, transition, more developed and, where applicable, additional allocation for outermost regions. For Cohesion Fund: not applicable. For technical assistance, application of categories of region depends on selection of a fund.

(*25)  Indicate the total JTF resources, including the complementary support transferred from the ERDF and the ESF+. The table shall not include the amounts in accordance to Article 7 JTF Regulation. In case of technical assistance financed from the JTF, the JTF resources should be split into resources related to Articles 3 and 4 JTF Regulation. For Article 4 JTF Regulation, there is no flexibility amount.

(*26)  For ERDF and ESF+: less developed, transition, more developed, and, where applicable special allocation for outermost and northern sparsely populated regions. For Cohesion Fund: not applicable. For technical assistance, application of categories of region depends on the selection of the fund.

(*27)  Indicate the total JTF resources, including the complementary support transferred from the ERDF and the ESF+. The table shall not include the amounts in accordance to Article 7 JTF Regulation. In case of technical assistance financed from the JTF, the JTF resources should be split into resources related to Articles 3 and 4 JTF Regulation. For Article 4 JTF Regulation, there is no flexibility amount.

(*28)  Number of bodies defined by a Member State.

(12) This refers to the code for the intervention field dimension in Table 1 of Annex I to the CPR and Annex IV to the EMFAF Regulation.

(13) This refers to the code of a common indicator, if applicable.

(14) Envisaged starting date of the selection of operations and envisaged final date of their completion (ref. Article 63(5) CPR).

(15) For operations encompassing several simplified cost options covering different categories of costs, different projects or successive phases of an operation, the fields 3 to 11 need to be filled in for each indicator triggering reimbursement.

(16) If applicable, indicate the frequency and timing of the adjustment and a clear reference to a specific indicator (including a link to the website where this indicator is published, if applicable).

(17) Are there any potential negative implications on the quality of the supported operations and, if so, what measures (e.g. quality assurance) will be taken to offset this risk?

(18) This refers to the code for the intervention field dimension in Table 1 of Annex I to the CPR and Annex IV to the EMFAF Regulation.

(19) This refers to the code of a common indicator, if applicable.

(20) NUTS — Nomenclature of Territorial Units for Statistics. Typically, the region is specified at level 2. Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1) as amended by Commission Regulation (EU) 2016/2066 amending the annexes to Regulation (EC) No 1059/2003 of the European Parliament and of the Council on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 322, 29.11.2016, p. 1).

(21) An undertaking for the purposes of rules on competition laid down in the Treaty and for the purposes of this section is any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see decision of the Court of Justice in Case C-222/04, Ministero dell’Economia e delle Finanze v Cassa di Risparmio di Firenze SpA et al. [2006] ECR I-289). The Court of Justice has ruled that entities which are controlled (on a legal or on a de facto basis) by the same entity should be considered as one undertaking (Case C-382/99 Netherlands v Commission [2002] ECR I-5163).

(22) Period during which the granting authority can commit itself to grant the aid.

(23) ‘Date of granting the aid’ means the date when the legal right to receive the aid is conferred on the beneficiary under the applicable national legal regime.

(24) NACE Rev. 2 — Statistical Classification of Economic Activities in the European Union. Typically, the sector shall be specified at group level.

(25) In case of an aid scheme: indicate the annual overall amount of the budget planned under the scheme or the estimated tax loss per year for all aid instruments contained in the scheme.

(26) In case of an ad hoc aid award: indicate the overall aid amount/tax loss.

(27) For guarantees, indicate the (maximum) amount of loans guaranteed.

(28) Where appropriate, reference to the Commission decision approving the methodology to calculate the gross grant equivalent.

ANNEX VI

Template of a programme for the AMIF, the ISF and the BMVI – Article 21(3)

CCI number
Title in English	[255] (1)
Title in the national language	[255]
Version
First year	[4]
Last year	[4]
Eligible from
Eligible until
Commission decision number
Commission decision date
Member State amending decision number
Member State amending decision entry into force date
Non substantial transfer (Article 24(5) CPR)	Yes/No

1. Programme strategy: main challenges and policy responses

Reference: points (a) (iii), (iv), (v) and (ix) Article 22(3) of Regulation (EU) 2021/1060 (CPR)

This section explains how the programme will address the main challenges identified at the national level based on local, regional and national needs assessments and/or strategies. It provides an overview of the state of implementation of relevant Union acquis and the progress achieved on Union action plans, and describes how the Fund will support their development through the programming period.

Text field [15 000 ]

2. Specific objectives (repeated for each specific objective other than technical assistance)

Reference: Article 22(2) and (4) CPR

2.1.   Title of the specific objective [300]

2.1.1.   Description of a specific objective

This section describes, for each specific objective, the initial situation, main challenges and proposes responses supported by the Fund. It describes which implementation measures are addressed with the support of the Fund; it provides an indicative list of actions within the scope of Articles 3 and 5 of the AMIF, ISF or BMVI Regulations.

In particular: For operating support, it provides an explanation in line with Article 21 of the AMIF Regulation, Article 16 of the ISF Regulation or Articles 16 and 17 of the BMVI Regulation. It includes an indicative list of beneficiaries with their statutory responsibilities, main tasks to be supported.

Planned use of financial instruments, if applicable.

Text field (16 000 characters)

2.1.2.   Indicators

Reference: point (e) of Article 22(4) CPR

Table 1: Output indicators

Specific objective	ID [5]	Indicator [255]	Measurement unit	Milestone (2024)	Target (2029)

Table 2: Result indicators

Specific objective	ID [5]	Indicator [255]	Measurement unit	Baseline	Measurement unit for baseline	Reference year(s)	Target (2029)	Measurement unit for target	Source of data [200]	Comments [200]

2.1.3. Indicative breakdown of the programme resources (EU) by type of intervention

Reference: Article 22(5) CPR; and Article 16(12) AMIF Regulation, Article 13(12) ISF Regulation or Article 13(18) BMVI Regulation

Table 3: Indicative breakdown

Specific objective	Type of intervention	Code	Indicative amount (Euro)

2.2.   Technical assistance

2.2.1.   Description

Reference: point (f) of Article 22(3), Article 36(5), Article 37, and Article 95 CPR

Text field [5 000 ] (Technical assistance pursuant to Article 36(5) CPR)
Text field [3 000 ] (Technical assistance pursuant to Article 37 CPR)

2.2.2.   Indicative breakdown of technical assistance pursuant to Article 36(5) and Article 37 CPR

Table 4: Indicative breakdown

Type of intervention	Code	Indicative amount (Euro)

3. Financing plan

Reference: point (g) Article 22(3) CPR

3.1. Financial appropriations by year

Table 5: Financial appropriations by year

Fund	2021	2022	2023	2024	2025	2026	2027	Total

3.2. Total financial allocations

Table 6: Total financial allocations by fund and national contribution

Specific objective (SO)	Type of action	Basis for calculation Union support (total or public)	Union contribution (a)	National contribution (b)=(c)+(d)	Indicative breakdown of national contribution	Total e=(a)+(b)	Co-financing rate (f)=(a)/(e)
public (c)	private (d)
SO 1	Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
	Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
	Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
	Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
	Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
	Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
	Actions co-financed in line with Article 12(5) of BMVI Regulation
Total for SO 1
SO 2	Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
	Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
	Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
	Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
	Actions co-financed in line with Article 12(5) of ISF or Article 12(6) of BMVI Regulation or Article 15(5) AMIF Regulation
Total for SO 2
SO 3	Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
	Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
	Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
	Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
	Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
Total for SO 3
SO 4	Actions co-financed in line with Article 15(1) of AMIF Regulation
	Actions co-financed in line with Article 15(2) of AMIF Regulation
	Actions co-financed in line with Article 15(3) of AMIF Regulation
	Actions co-financed in line with Article 15(4) of AMIF Regulation
	Actions co-financed in line Article 15(5) of AMIF Regulation
	Actions co-financed in line with Article 19 of AMIF Regulation
	Actions co-financed in line with Article 20 of AMIF Regulation (‘transfer in’)
	Actions co-financed in line with Article 20 of AMIF Regulation (‘transfer out’)
Total for SO 4
Technical assistance pursuant to Article 36(5) CPR
Technical assistance pursuant to Article 37 CPR
Grand total

Table 6A: Pledging plan

	Number of persons per year
Category	2021	2022	2023	2024	2025	2026	2027
Resettlement
Humanitarian admission in line with Article 19(2) AMIF Regulation
Humanitarian admission of vulnerable persons in line with Article 19(3) AMIF Regulation
Transfer of applicants for or beneficiaries of international protection (‘transfer in’)
Transfer of applicants for or beneficiaries of international protection (‘transfer out’)
[other categories]

3.3. Transfers

Table 7: Transfers between shared management funds (2)

Receiving fund /instrument Transferring fund / instrument	AMIF	ISF	BMVI	ERDF	ESF+	Cohesion Fund	EMFAF	Total
AMIF
ISF
BMVI
Total

Table 8: Transfers to instruments under direct or indirect management (3)

	Transfer amount
Instrument 1[name]
Instrument 2[name]
Total

4. Enabling conditions

Reference: point (i) of Article 22(3) CPR

Table 9: Horizontal enabling conditions

Enabling condition	Fulfilment of enabling condition	Criteria	Fulfilment of criteria	Reference to relevant documents	Justification
		Criterion 1	Y/N	[500]	[1 000 ]
		Criterion 2

5. Programme authorities

Reference: point (k) of Article 22(3) and Articles 71 and 84 CPR

Table 10: Programme authorities

	Name of the institution [500]	Contact name and position [200]	e-mail [200]
Managing authority
Audit authority
Body which receives payments from the Commission

Intended use of Articles 94 and 95 CPR	YES	NO
From the adoption programme will make use of reimbursement of the Union contribution based on unit costs, lump sums and flat rates under the priority according to Article 94 CPR (if yes, fill in Appendix 1)	☐	☐
From the adoption programme will make use of reimbursement of the Union contribution based on financing not linked to costs according to Article 95 CPR (if yes, fill in Appendix 2)	☐	☐

Appendix 1

Union contribution based on unit costs, lump sums and flat rates

Template for submitting data for the consideration of the Commission

(Article 94 CPR)

Date of submitting the proposal

This Appendix is not required when Union-level simplified cost options (SCO) established by the delegated act referred to in Article 94(4) CPR are used.

A. Summary of the main elements

Specific objective	Estimated proportion of the total financial allocation within the specific objective to which the SCO will be applied in %	Type(s) of operation covered	Indicator triggering reimbursement	Unit of measurement for the indicator triggering reimbursement	Type of SCO (standard scale of unit costs, lump sums or flat rates)	Amount (in EUR) or percentage (in case of flat rates) of the SCO
		Code (4)	Description	Code (5)	Description

B. Details by type of operation (to be completed for every type of operation)

Did the managing authority receive support from an external company to set out the simplified costs below?

If so, please specify which external company: Yes/No – Name of external company

1.	Description of the operation type including the timeline for implementation (6)

2.	Specific objective(s)

3.	Indicator triggering reimbursement (7)

4.	Unit of measurement for the indicator triggering reimbursement

5.	Standard scale of unit cost, lump sum or flat rate

6.	Amount per unit of measurement or percentage (for flat rates) of the SCO

7.	Categories of costs covered by the unit cost, lump sum or flat rate

8.	Do these categories of costs cover all eligible expenditure for the operation? (Y/N)

9.	Adjustment(s) method (8)

10.

Verification of the achievement of the units [delivered]

—	describe what document(s)/system will be used to verify the achievement of the units delivered?

—	describe what will be checked and by whom during management verifications.

—	describe what arrangements will be made to collect and store relevant data/documents

11.	Possible perverse incentives, mitigating measures (9) and the estimated level of risk (high/medium/low)

12.	Total amount (national and Union) expected to be reimbursed by the Commission on this basis

C. Calculation of the standard scale of unit costs, lump sums or flat rates

Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).

Please specify why the proposed method and calculation based on Article 94(2) CPR is relevant to the type of operation.

Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.

Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.

Appendix 2

Union contribution based on financing not linked to costs

Template for submitting data for the consideration of the Commission

(Article 95 CPR)

Date of submitting the proposal

This Appendix is not required when amounts for Union-level financing not linked to costs established by the delegated act referred to in Article 95(4) CPR are used.

A. Summary of the main elements

Specific objective	The amount covered by the financing not linked to costs	Type(s) of operation covered	Conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission	indicator	Unit of measurement for the conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission	Envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries
		Code (10)	Description		Code (11)	Description

B. Details by type of operation (to be completed for every type of operation)

1.	Description of the operation type

2.	Specific objective

3.	Conditions to be fulfilled or results to be achieved

4.	Deadline for fulfilment of conditions or results to be achieved

5.	Indicator definition

6.	Unit of measurement for conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission

7.	Intermediate deliverables (if applicable) triggering reimbursement by the Commission with schedule for reimbursements

Intermediate deliverables

Envisaged date

Amounts (in EUR)

8.	Total amount (including Union and national funding)

9.	Adjustment(s) method

10.

Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables):

—	describe what document(s)/system will be used to verify the achievement of the result or condition (and where relevant, each of the intermediate deliverables);

—	describe what will be checked, by whom and how during management verifications (including on-the-spot);

—	describe what arrangements will be made to collect and store relevant data/documents.

11.	Use of grants in the form of financing not linked to costs. Does the grant provided by Member State to beneficiaries take the form of financing not linked to costs? [Y/N]

12.	Arrangements to ensure the audit trail Please list the body(ies) responsible for these arrangements.

Appendix 3

Thematic Facility

Procedure reference	Specific objective	Modality: Specific action/ emergency assistance/ resettlement and humanitarian admission/ transfer of applicants for or beneficiaries of international protection	Type of intervention	Union contribution (EUR)	Pre-financing rate
<type='N' input='M'>	<type='N' input='M'>	<type='S’ input='S'>	<type='S’ input='S'>	<type='N' input='M'>	<type='N' input='M'>
Description of the action	[text]
Member State submits a thematic facility amendment /declines	Date: <type='N' input='M'> Submit/Decline: <type='S’ input='S'>
Comment (if Member State declines or if indicators targets and milestones are not updated a justification should be encoded; tables 1 of point 2.1.3, 1 of point 3.1 and 1 of point 3.2 of this Annex should be revised)	[text]

(1) Number in square brackets refer to number of characters without spaces.

(2) Cumulative amounts for all transfers during programming period.

(3) Cumulative amounts for all transfers during programming period.

(4) This refers to the code in Annex VI of the AMIF, BMVI and ISF Regulations.

(5) This refers to the code of a common indicator, if applicable.

(6) Envisaged starting date of the selection of operations and envisaged final date of their completion (ref. Article 63(5) CPR).

(7) For operations encompassing several simplified cost options covering different categories of costs, different projects or successive phases of an operation, the fields 3 to 11 need to be filled in for each indicator triggering reimbursement.

(8) If applicable, indicate the frequency and timing of the adjustment and a clear reference to a specific indicator (including a link to the website where this indicator is published, if applicable).

(9) Are there any potential negative implications on the quality of the supported operations and, if so, what measures (e.g. quality assurance) will be taken to offset this risk?

(10) Refers to the code in Annex VI of the AMIF, BMVI and ISF Regulations.

(11) Refers to the code of a common indicator, if applicable.

ANNEX VII

Template for the transmission of data – Article 42 (1)

Table 1: Financial information at priority and programme level for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF (point (a) of Article 42(2))

10.

11.

12.

13.

The financial allocation of the priority based on the programme

Cumulative data on the financial progress of the programme

Priority

Specific objective

Fund

Category of region (2)

Basis for the calculation of Union contribution (*1)

(Total contribution or public contribution) (*2)

Total financial allocation by fund and national contribution (EUR)

Co-financing rate

(%)

Total eligible cost of selected operations (EUR)

Contribution from the funds to selected operations (EUR)

Proportion of the total financial allocation (3) covered with selected operations (%)

[column 8/ column 6x 100]

Total eligible expenditure declared by beneficiaries

Proportion of the total financial allocation covered by eligible expenditure declared by beneficiaries (%)

[column 11/column 6x100]

Number of selected operations

Calculation

<type='S’ input='G'>

<type=‘N’ input='G'>

<type=‘P’ input='G'>

<type='Cu' input='M'>

<type='P' input=' G '>

<type='Cu' input='M'>

<type=‘P’ input='G'>

<type='N' input='M'>

Priority 1

SO 1

ERDF

Priority 2

SO 2

ESF+

Priority 3

SO 3

Cohesion Fund

Priority 4

SO JTF

JTF (*1)

Total

ERDF

Less developed

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ERDF

Transition

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ERDF

More developed

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ERDF

Special allocation to outermost regions or northern sparsely populated regions

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ESF+

Less developed

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ESF+

Transition

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ESF+

More developed

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

ESF+

Special allocation to outermost regions or northern sparsely populated regions

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

Cohesion Fund

N/A

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

EMFAF

N/A

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Total

JTF (*1)

N/A

<type='N' input=' G '>

<type='Cu' input=' G '>

<type='P' input=' G '>

<type='Cu' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Grand Total

All Funds

<type='N' input=' G '>

<type='P' input=' G '>

<type='N' input=' G '>

<type=‘P’ input='G'>

<type='N' input=' G '>

Table 2: Breakdown of the cumulative financial data by type of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF (point (a) of Article 42(2))

Priority

Specific objective

Characteristics of expenditure

Categorisation dimension

Financial data

Fund

Category of region (4)

1

Intervention field

2

Form of support

3

Territorial delivery dimension

4

Economic activity dimension

5

Location dimension

6 ESF+ secondary theme

7

Gender equality dimension

8

Macro-regional and sea-basin dimension

Total eligible cost of selected operations (EUR)

Total eligible expenditure declared by beneficiaries

Number of selected operations

<type='S’ input='S'>

<type='Cu' input='M'>

<type='Cu' input=M'>

<type='N' input=M'>

Table 3: Financial information and its breakdown by type of intervention for the AMIF, the ISF and the BMVI (point (a) of Article 42(2))

Specific objective (repeated for each specific objective)

Co-financing rate (Annex VI)

Categorisation dimension

Financial data

Type of intervention (Table 1 of Annex VI, Fund specific regulation

Type of intervention (Table 2 of Annex VI Fund specific regulation)

Type of intervention (Table 3 of Annex VI Fund specific regulation)

Type of intervention (Table 4 of Annex VI Fund specific regulation)

Total financial allocation (EUR) from the Fund and national contribution

Total eligible cost of selected operations (EUR)

Contribution from the funds to selected operations (EUR)

Proportion of the total financial allocation covered with selected operations (%)

[column 8/ column 7 x 100 ]

Total eligible expenditure declared by beneficiaries (EUR)

Proportion of the total financial allocation covered by eligible expenditure declared by beneficiaries (%)

[column 11/column 7 x 100 ]

Number of selected operations

<type='S’ input='S'>

<type=‘N’ input='G'>

<type='Cu' input='M'>

<type='Cu' input=' M '>

<type='P' input=' G '>

<type='Cu' input='M'>

<type='P' input='G'

<type='Cu' input='M'>

Subtotal by Specific Objective

SO1

Table 4: Breakdown of the cumulative financial data by type of intervention for the EMFAF (point (a) of Article 42(2))

Priority	Specific objective	Type of intervention (Annex IV of the EMFAF Regulation)	Financial data
			Total eligible cost of selected operations (EUR)	Total eligible expenditure declared by beneficiaries	Number of selected operations
<type='S’ input='S'>	<type='S’ input='S'>	<type='S’ input='S'>	<type='Cu' input='M'>	<type='Cu' input=M'>	<type='N' input=M'>

Table 5: Common and programme specific output indicators for the ERDF, the Cohesion Fund, the JTF and the EMFAF (point (b) of Article 42(2))

10.

11.

12.

13.

Data on output indicators from the programme

[extracted from table 2 of point 2.1.1.1.2 of Annex V]

Progress in output indicators to date

Priority

Specific objective

Fund

Category of region (5)

Indicator name

Indicator breakdown (6)

(of which:)

Measurement unit

Milestone (2024)

Target 2029

Selected operations[dd/mm/yy]

Implemented operations[dd/mm/yy]

Comments

<type='S’ input='G'> (7)

<type='S’ input='G'>

<type=‘N’ input='G'>

<type='N' input='M'>

<type='S' input='M'>

…

Table 6: Common and programme specific output indicators for the ESF+ (point (b) of Article 42(2))

8 (8).

10.

11.

12.

Data on all common output indicators as set out in Annexes I, II and III of the ESF+ Regulation and on programme-specific indicators [extracted from table 2 of point 2.1.1.1.2 of Annex V and table 2 of point 2.1.1.2.2. of Annex V]

Progress in output indicators

Priority

Specific objective

Fund

Category of region

Indicator name

Measurement unit

Milestone (2024)

Target 2029 (gender break-down optional)

Values achieved to date

[dd/mm/yy]

Achievement ratio

Comments

<type='S’ input='G'> (9)

<type='S’ input='G'>

<type=‘N’ input='G'>

<type='N' input='M'>

<type='N' input='G'>

<type='S' input='M'>

…

Table 7: Common output indicators for the AMIF, the ISF and the BMVI (point (b) of Article 42(2))

1.	2.	3.	4.	5.	6.	7.	8.	9.	10.
Data on all common output indicators listed in annex VIII of AMIF/ISF/BMVI Regulations for each specific objective [extracted from Table 1 of point 2.1.2 of Annex VI]	Progress in output indicators to date
Specific objective	ID	Indicator name	Indicator breakdown (of which)	Measurement unit	Milestone (2024)	Target (2029)	Planned values in selected operations (10)	Values achieved (11)	Comments
[dd/mm/yy]	[dd/mm/yy]
<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type=‘N’ input='G'>	<type='N' input='M'>	<type='N' input='M'>	<type='S' input='M'>

Table 8: Multiple support to enterprises for the ERDF, the Cohesion Fund and the JTF at programme level (point (b) of Article 42(2))

1.	2.	3.	4.	5.
ID	Indicator name	Indicator breakdown (of which:)	Number of enterprises net of multiple support by [dd/mm/yy]	Comments
<type='S' input='G'>	<type='S' input='G'>	<type='S' input='G'>	<type='N' input='M' >	<type='S' input='M'>
RCO 01	Enterprises supported	Micro
RCO 01	Enterprises supported	Small
RCO 01	Enterprises supported	Medium
RCO 01	Enterprises supported	Large
RCO 01	Enterprises supported	Total	<type='N' input='G'>

Table 9: Common and programme specific result indicators for the ERDF, the Cohesion Fund, the JTF and the EMFAF (point (b) of Article 42(2))

10.

11.

12.

13.

14.

15.

Data on result indicators from the programme [extracted from Table 5 of Annex VII ]

Progress in result indicators to date

Priority

Specific objective

Fund

Category of region (12)

Indicator name

Indicator breakdown (13)

(of which:)

Measurement unit

Baseline in the programme

Target 2029

Selected operations [dd/mm/yy]

Implemented operations [dd/mm/yy]

Comments

Baseline

Planned achievements

Baseline

Achieved

<type='S’ input='G'> (14)

<type='S’ input='G'>

<type=‘N’ input='G'>

<type='N' input='M' >

<type='S' input='M'>

…

Table 10: Common and programme specific result indicators for the ESF+ (point (b) of Article 42(2))

10. (15)

11.

12.

13.

Data on all common result indicators as set out in Annexes I, II and III of the ESF+ Regulation and on programme specific indicators [extracted from Table 5 of Annex VII and table 3 of point 2.1.1.2.2. of Annex V]

Progress in result indicators

Priority

Specific objective

Fund

Category of region

Indicator name

Output indicator used as a basis for target setting

Measurement unit of indicator

Measurement unit of target

Target 2029 (gender break-down optional)

Values achieved to date

[dd/mm/yy]

Achievement ratio

Comments

<type='S’ input='G'>

<type=‘N’ input='G'>

<type='N' input='M'>

<type='N' input='G'>

<type='S' input='M'>

M (*3)

N (*3)

…

Table 11: Common result indicators for the AMIF, the ISF and the BMVI (point (a) of Article 42(2))

1.	2.	3.	4.	5.	6.	7.	8.	9.	10.	11.
Data on all common result indicators listed in Annex VIII of AMIF/ISF/BMVI Regulations for each specific objective [extracted from Table 2 of point 2.1.2 of Annex VI]		Progress in result indicators to date
Specific objective	ID	Indicator name	Indicator breakdown (of which)	Measurement unit (for indicators and baseline)	Baseline	Target 2029	Measurement unit (for target)	Planned values in selected operations (16)	Values achieved (17)	Comments
[dd/mm/yy]	[dd/mm/yy]
<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type='S’ input='G'>	<type=‘N’ input='G'>	<type=‘N’ input='G'>	<type=‘N’ input='G'>	<type=‘N’ input='G'>	<type='S’ input='G'>	<type='S' input='M'>

Table 12: Financial instruments data for the Funds (Article 42(3))

Priority (18)

Characteristics of expenditure

Eligible expenditure by product

Amount of private and public resources mobilised in addition to the contribution from the Funds

Amount of management costs and fees declared as eligible expenditure, including (MCF are to be reported separately in case of direct award and in case of competitive tender) (19):

Interest and other gains generated by support from the Funds to financial instruments referred to in Article 60

Resources returned attributable to support from the Funds as referred to in Article 62

For guarantees, total value of loans, equity or quasi-equity investments in final recipients guaranteed with programme resources and actually disbursed to final recipients

Fund

Specific objective

Category of region (20)

Loans

(form of support code for FI)

Guarantee

(form of support code for FI)

Equity or quasi-equity (form of support code for FI)

Grants within a financial instrument operation (form of support code for FI)

Loans

(form of support code for FI)

Guarantee

(form of support code for FI)

Equity or quasi-equity

(form of support code for FI)

Grants within a financial instrument operation

(form of support code for FI)

Management costs and fees for holding funds depending on the financial product operating within the holding fund structure

Management costs and fees for specific funds (set-up either with or without the holding fund structure) by financial product

Loans

Guarantees

Equity

Loans

Guarantees

Equity

Input = selection

Input = manual

(1) Legend for the characteristics of fields:

type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency; input: M=Manual, S=Selection, G=Generated by system.

(*1)  Amounts including the complementary support transferred from the ERDF and the ESF+.

(*2)  Only total public contribution for the EMFAF.

(2) It does not apply to the Cohesion Fund, the JTF and the EMFAF.

(3) For the purposes of this Annex, the data for selected operations will be based on the document setting out the conditions for support in accordance with Article 73(3).

(4) It does not apply to the Cohesion Fund and the JTF.

(5) It does not apply to the Cohesion Fund, the JTF and the EMFAF.

(6) It applies only to some indicators. See Commission guidelines for details.

(7) Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual, S=Selection, G=Generated by system.

(8) Columns 8, 9, 10 and 11 are not applicable to the indicators in Annex III of the ESF+ Regulation - Common indicators for ESF+ support for addressing material deprivation (point (m) of Article 4(1) ESF+ Regulation).

(9) Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual, S=Selection, G=Generated by system.

(10) Including gender and age breakdown, where required.

(11) Including gender and age breakdown, where required.

(12) It does not apply to the Cohesion Fund, the JTF and the EMFAF.

(13) It applies only to some indicators. See Commission guidelines for details.

(14) Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual and [also covering automatically upload], S=Selection, G=Generated by system.

(*3)  Not requested for specific objective in point (m) of Article 4(1) ESF+ Regulation.

(15) Columns 9, 10 and 12 are not applicable to the indicators in Annex III of the ESF+ Regulation - Common indicators for ESF+ support for addressing material deprivation (point (m) of Article 4(1) ESF+ Regulation).

(16) Including gender and age breakdown, where required.

(17) Including gender and age breakdown, where required.

(18) Not applicable to the AMIF, ISF or BMVI.

(19) In the data exchange system SFC2021 the column should separate possibility to report MCF paid in case of direct of award of contract and in case of competitive tender.

(20) Not applicable to the Cohesion Fund, JTF, AMIF, BMVI, ISF or EMFAF.

ANNEX VIII

A forecast of the amount for which the Member State expects to submit payment applications for the current and the subsequent calendar year (Article 69(10))

For each programme, to be filled in by Fund and category of region, where appropriate.

Fund	Category of region	Expected Union contribution
[current calendar year]	[subsequent calendar year]
January - October	November - December	January- December
ERDF	Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	Outermost regions and Northern sparsely populated regions (1)	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Interreg		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
ESF+	Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
	Outermost regions and Northern sparsely populated regions (2)	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Cohesion Fund		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
JTF (*1)		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
EMFAF		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
AMIF		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
ISF		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
BMVI		<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">

(*1) Amounts including the complementary funding transferred from the ERDF and the ESF+ as appropriate.

(1) This should only show the specific allocation for outermost regions / Northern sparsely populated regions.

(2) This should only show the specific allocation for outermost regions/ Northern sparsely populated regions.

ANNEX IX

Communication and visibility – Articles 47, 49 and 50

1.

The use and technical characteristics of the emblem of the Union (‘the emblem’)

1.1.

The emblem shall be prominently featured on all communication materials such as printed or digital products, websites and their mobile views relating to the implementation of an operation, used for the public or for participants.

1.2.

The statement ‘Funded by the European Union’ or ‘Co-funded by the European Union’ shall be written in full and placed next to the emblem.

1.3.

The typeface to be used in conjunction with the emblem may be any of the following fonts: Arial, Auto, Calibri, Garamond, Trebuchet, Tahoma, Verdana or Ubuntu. Italic, underlined variations or font effects shall not be used.

1.4.

The positioning of the text in relation to the emblem shall not interfere with the emblem in any way.

1.5.

The font size used shall be proportionate to the size of the emblem.

1.6.

The colour of the font shall be reflex blue, black or white depending on the background.

1.7.

The emblem shall not be modified or merged with any other graphic elements or texts. If other logos are displayed in addition to the emblem, the emblem shall have at least the same size, measured in height or width, as the biggest of the other logos. Apart from the emblem, no other visual identity or logo must be used to highlight the support from the Union.

1.8.

Where several operations are taking place at the same location, supported by the same or different funding instruments, or where further funding is provided for the same operation at a later date, at least one plaque or billboard shall be displayed.

1.9.

Graphic standards for the emblem and the definition of standard colours:

(A)	SYMBOLIC DESCRIPTION Against a background of blue sky, twelve golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, twelve being the symbol of perfection and unity.

(B)	HERALDIC DESCRIPTION On an azure field a circle of twelve golden mullets, their points not touching.

(C)

GEOMETRIC DESCRIPTION

The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. Twelve gold stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to one eighteenth of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.

(D)	REGULATION COLOURS The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars

(E)

FOUR-COLOUR PROCESS

If the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process.

PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’.

PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’.

INTERNET

PANTONE REFLEX BLUE corresponds in the web-palette colour RGB:0/51/153 (hexadecimal: 003399) and PANTONE YELLOW corresponds in the web-palette colour RGB: 255/204/0 (hexadecimal: FFCC00).

MONOCHROME REPRODUCTION PROCESS

Using black, outline the rectangle in black and print the stars in black on white.

Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.

REPRODUCTION ON A COLOURED BACKGROUND

If there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being 1/25th of the height of the rectangle.

The principles of the use of the Union emblem by third parties are set out in the Administrative agreement with the Council of Europe regarding the use of the European emblem by third parties (1).

2.

The licence on intellectual property rights referred to in Article 49(6) shall grant to the Union at least the following rights:

2.1.

internal use i.e. right to reproduce, copy and make available the communication and visibility materials to Union’s institutions and agencies, Member States' authorities, and their employees;

2.2.

reproduction of the communication and visibility materials by any means and in any form, in whole or in part;

2.3.

communication to the public of the communication and visibility materials by using any and all means of communication;

2.4.

distribution to the public of the communication and visibility materials (or copies thereof) in any and all forms;

2.5.

storage and archiving of the communication and visibility materials;

2.6.

sub-licensing of the rights on the communication and visibility materials to third parties.

(1) OJ C 271, 8.9.2012, p. 5.

ANNEX X

Elements for funding agreements and strategy documents – Article 59(1) and (5)

1.

Required elements of the funding agreement for financial instruments implemented under Article 59(5):

(a)	the investment strategy or policy including implementation arrangements, financial products to be offered, final recipients targeted, and envisaged combination with grant support (as appropriate);

(b)	a business plan or equivalent documents for the financial instrument to be implemented, including the estimated leverage effect referred to in point (a) of Article 58(3);

(c)	the target results that the financial instrument concerned is expected to achieve to contribute to the specific objectives and results of the relevant priority;

(d)	provisions for monitoring of the implementation of investments and of deal flows including reporting by the financial instrument to the holding fund and to the managing authority to ensure compliance with Article 42;

(e)

audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the holding fund where appropriate) in accordance with Article 82, and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 58(6),where applicable, including provisions and requirements regarding access to documents by audit authorities of Member States, Commission auditors and the Court of Auditors in order to ensure a clear audit trail;

(f)	requirements and procedures for managing the contribution provided by the programme in accordance with Article 92 and for the forecast of deal flows, including requirements for fiduciary or separate accounting as set out in Article 59;

(g)	requirements and procedures for managing interest and other gains generated as referred to in Article 60, including acceptable treasury operations or investments, and the responsibilities and liabilities of the parties concerned;

(h)	provisions regarding the calculation and payment of management costs incurred or of the management fees of the financial instrument in compliance with point (d) of Article 68(1);

(i)	provisions regarding the re-use of resources attributable to the support from the Funds in compliance with Article 62 and an exit policy for the contribution from the Funds out of the financial instrument;

(j)	conditions for a possible total or partial withdrawal of programme contributions from programmes to financial instruments, including the holding fund where applicable;

(k)	provisions to ensure that bodies implementing financial instruments manage financial instruments with independence and in accordance with the relevant professional standards, and act in the exclusive interest of the parties providing contributions to the financial instrument;

(l)	provisions for the winding-up of the financial instrument;

(m)	other terms and conditions for making contributions from the programme to the financial instrument;

(n)

terms and conditions to ensure that through contractual arrangements final recipients comply with the requirements of displaying of durable plaques or billboards in accordance with point (c) of Article 50(1), and other arrangements to ensure compliance with Article 50 and Annex IX for the acknowledgement of support from the Funds;

(o)	appraisal and selection of bodies implementing the financial instruments, including calls for expression of interest or public procurement procedures (only where financial instruments are organised through a holding fund).

2.

Required elements of the strategy document(s) referred to in Article 59(1):

(a)	the investment strategy or policy of the financial instrument, general terms and conditions of envisaged debt products, target recipients and actions to be supported;

(b)	a business plan or equivalent documents for the financial instrument to be implemented, including the estimated leverage effect referred to in Article 58;

(c)	the use and re-use of resources attributable to the support of the Funds in accordance with Articles 60 and 62;

(d)	monitoring and reporting of the implementation of the financial instrument to ensure compliance with Articles 42 and 50.

ANNEX XI

Key requirements of management and control systems and their classification - Article 69(1)

Table 1 - Key requirements of management and control systems

	Bodies/authorities concerned
1	Appropriate separation of functions and written arrangements for reporting, supervising and monitoring of delegated tasks to an intermediate body	Managing authority
2	Appropriate criteria and procedures for the selection of operations	Managing authority (1)
3	Appropriate information to beneficiaries on applicable conditions for support for the selected operations	Managing authority
4	Appropriate management verifications, including appropriate procedures for checking fulfilment of conditions for financing not linked to costs and for simplified cost options	Managing authority
5	Effective system to ensure that all documents necessary for the audit trail are held	Managing authority
6	Reliable electronic system (including links with electronic data exchange systems with beneficiaries) for recording and storing data for monitoring, evaluation, financial management, verifications and audits, including appropriate processes to ensure the security, integrity and confidentiality of the data and the authentication of users	Managing authority
7	Effective implementation of proportionate anti-fraud measures	Managing authority
8	Appropriate procedures for drawing up the management declaration	Managing authority
9	Appropriate procedures for confirming that the expenditure entered into the accounts is legal and regular	Managing authority
10	Appropriate procedures for drawing up and submission of payment applications and of accounts and confirming completeness, accuracy and veracity of the accounts	Managing authority/ Body carrying out the accounting function
11	Appropriate separation of functions and functional independence between the audit authority (and any body carrying out audit work under the responsibility of the audit authority on which the audit authority relies and supervises, if applicable) and the other programme authorities and audit work carried out in accordance with internationally accepted audit standards	Audit authority
12	Appropriate system audits	Audit authority
13	Appropriate audits of operations	Audit authority
14	Appropriate audits of accounts	Audit authority
15	Appropriate procedures for providing a reliable audit opinion and for preparing the annual control report	Audit authority

Table 2 - Classification of management and control systems with regard to their effective functioning

Category 1	Works well. No or only minor improvement needed.
Category 2	Works. Some improvement needed.
Category 3	Works partially. Substantial improvement needed.
Category 4	Essentially does not work.

(1) Territorial authorities or bodies pursuant to Article 29(3) of this Regulation and steering committee pursuant to Article 22(2) of Interreg Regulation, where applicable.

ANNEX XII

Detailed rules and template for the reporting of irregularities - Article 69(2) and (12)

Section 1

Detailed rules for the reporting of irregularities

1.1. Irregularities to be reported

The following irregularities shall be reported to the Commission in accordance with Article 69(2):

(a)

irregularities that have been the subject of a first written assessment by a competent authority, either administrative or judicial, which has concluded on the basis of specific facts that an irregularity has been committed, regardless of the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure;

(b)

irregularities that give rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of fraud or other criminal offences, as referred to in points (a) and (b) of Article 3(2) and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 and point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests (1) for the Member States not bound by that Directive;

(c)	irregularities preceding a bankruptcy;

(d)	specific irregularity or group of irregularities for which the Commission submits a written request for information to the Member State following the initial reporting from a Member State.

1.2. Irregularities exempted from reporting

The following irregularities shall not be reported:

(a)	irregularities for an amount lower than EUR 10 000 in contribution from the Funds; this does not apply in the case of irregularities which are interlinked and the total amount of which exceeds EUR 10 000 in contribution from the Funds, even when none of them exceeds that ceiling on its own;

(b)	cases where the irregularity consists solely of the failure to execute, in whole or in part, an operation included in the co-financed programme owing to the non-fraudulent bankruptcy of the beneficiary;

(c)	cases brought to the attention of the managing authority or the authority in charge of the accounting function by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution;

(d)	cases which are detected and corrected by the managing authority before inclusion in a payment application submitted to the Commission.

The exemptions in points (c) and (d) of the first subparagraph of this point shall not apply to irregularities referred to under point 1.1(b).

1.3.   Determination of the reporting Member State

The Member State in which the irregular expenditure is incurred by the beneficiary and paid in implementing the operation shall be responsible for reporting the irregularity in accordance with Article 69(2). For programmes under the European territorial cooperation goal (Interreg), the reporting Member State shall inform the managing authority and the audit authority of the programme.

1.4.   Timing of the reporting

Member States shall report irregularities within two months following the end of each quarter from their detection or as soon as additional information on the reported irregularities becomes available. However, a Member State shall immediately report to the Commission irregularities discovered or supposed to have occurred, indicating any other Member States concerned, in case the irregularities may have repercussions outside its territory.

1.5.   Submission, use and processing of information reported

Where national provisions provide for the confidentiality of investigations, only information subject to the authorisation of the competent tribunal, court or other body in accordance with national rules may be reported.

The information reported in accordance with this Annex may be used for the purposes of protecting the financial interests of the Union, in particular to perform risk analyses and develop systems serving to identify risks more effectively.

This information shall not be used for any purposes other than the protection of the Union's financial interests unless the authorities that have provided it have given their express consent.

This information shall be covered by professional secrecy and may not be disclosed to persons other than those in the Member States or within the Union’s institutions, agencies, offices and bodies whose duties require that they have access to it.

Section 2

Template for electronic reporting via the Irregularity Management System (IMS)

	Identification	Fund
Member State
Reporting authority
Year
Sequence number
Programming period
Reference number – national
Drafting information	Initiating authority - complete name
Request language
Drafting date
Quarter
Special request	Necessity to inform other countries
Person found in other case(s)
Status	Proceedings
Case closure	Case closure date
Personal data	Identification of persons involved	Legal person / natural person
Legal status
National ID number
Company name /Family name
Trade name / First name
Parent name / Independent prefix
Street
Postcode
City
Territorial unit where the person is registered	Member State
Relevant NUTS level
Flagged on basis of the Financial Regulation (2) (Articles 135 to145)
Justification for non-disclosure of personal data
	Description of operation	CCI number
Objective – CCI
Category of region where applicable
Goal (IJG/Interreg)
Programme
Programme closure date
Commission decision - number
Commission decision - date
Policy objective
Priority
Specific objective
Territorial unit where the operation takes place	Member State
Relevant NUTS level
Competent authority
Operation - specific - project	Project	Project
Project – name
Project – number
Co-financing rate
Total amount of expenditure
Total amount of irregular expenditure
Irregularity	Information leading to a suspicion of an irregularity	Date
Source
Provisions breached	Provisions – Union: Type, title, reference, Article and paragraph as relevant
Provisions - national – Type, title, reference, Article and paragraph as relevant
Other States involved	Member State(s)
Non-Member State(s)
Specific information on the irregularity	Start date Irregularity
End date irregularity
Type of irregularity - typology
Type of irregularity - category
Modus operandi
Additional information
Findings of the administration
Classification of the irregularity
	Offences pursuant to Directive (EU) 2017/1371
Detection		Date of discovery (Primary administrative or judicial finding)
Reason for performing a control (why)
Type and/or method of control (how)
Control carried out after payment(s) of public contribution
Competent authority
OLAF-Case	OLAF number – Reference
OLAF number – Year
OLAF number – Sequence
Status
Total Amounts	Financial impact	Expenditure – EU contribution
Expenditure – National contribution
Expenditure - Public contribution
Expenditure - Private contribution
Expenditure – Total
Irregular amount – EU contribution
Irregular amount - National contribution
Irregular amount - Public contribution
whereof not paid – EU contribution
whereof not paid – National contribution-
whereof not paid - Public contribution
Where of paid – EU contribution
Where of paid – National contribution
Where of paid - Public contribution
Comments
Penalties	Procedures	Procedures initiated to impose penalties
Type of procedure
Start date of procedure
(Expected) end date of procedure
Status of procedure
Sanctions	Penalties
Penalties – Category
Penalties – Type
Penalties applied
Amounts related to financial penalties
End date of procedure
Comments	Comments	Comments - Reporting authority
Attachments	Attachments
Attachments description
Request for cancellation	Cancellation reasons
Rejection reasons

(1) OJ C 316, 27.11.1995, p. 49.

(2) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

ANNEX XIII

Elements for the audit trail – Article 69(6)

As regards Union contribution based on unit costs, lump sums and flat rates reimbursed by the Commission under Article 94 and on financing not linked to costs reimbursed by the Commission under Article 95, only the elements set out under Sections III and IV respectively shall be required.

I.

Obligatory elements of audit trail for grants taking the forms set out in points (a) to (e) of Article 53(1):

1.	documentation that allows verification of the application of the selection criteria by the managing authority, as well as documentation relating to the overall selection procedure and the approval of operations;

2.	document (grant agreement or equivalent) setting out the conditions for support signed between the beneficiary and the managing authority/intermediate body;

3.	accounting records of payment claims submitted by the beneficiary, as recorded in the managing authority/intermediate body's electronic system;

4.	documentation on verifications addressing the non-relocation and durability requirements as set out in Article 65, Article 66(2) and point (h) of Article 73(2);

5.	proof of payment of the public contribution to the beneficiary and of the date the payment was made;

6.	documentation evidencing the administrative and, where applicable, on-the-spot checks carried out by the managing authority/intermediate body;

7.	information on audits carried out;

8.	documentation relating to the follow-up by the managing authority/intermediate body for purposes of management verifications and audit findings;

9.	documentation demonstrating verification of compliance with applicable law;

10.	data in relation to output and result indicators enabling reconciliation with corresponding targets and reported milestones;

11.	documentation related to financial corrections to and deductions from the expenditure declared to the Commission to ensure compliance with Article 98(6) made by the managing authority/intermediate body/the body to which the accounting function has been entrusted to;

12.	for grants taking the form set out in point (a) of Article 53(1), the invoices (or documents of equivalent probative value) and proof of their payment by the beneficiary, as well as accounting records of the beneficiary relating to the expenditure declared to the Commission;

13.

for grants taking the forms set out in points (b), (c) and (d) of Article 53(1), and as applicable, documents justifying the method of establishing unit costs, lump sums and flat rates; the categories of costs forming the basis for the calculation; documents evidencing costs declared under other categories of costs to which a flat rate applies; the explicit agreement by the managing authority on the draft budget on the document setting out the conditions for support; documentation on the gross employment costs and on calculation of the hourly rate; where simplified cost options are used based on existing methods, documentation confirming compliance with similar type of operations and with documentation required by the existing method, if any.

II.

Obligatory elements for audit trail for financial instruments:

1.	documents on the establishment of the financial instrument, such as funding agreements, etc.;

documents identifying the amounts contributed by each programme and under each priority to the financial instrument, the expenditure that is eligible under each programme and the interest and other gains generated by support from the Funds and re-use of resources attributable to the Funds in accordance with Articles 60 and 62;

3.	documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications;

4.	documents concerning exits of programme contributions and the winding-up of the financial instrument;

5.	documents on the management costs and fees;

6.	application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;

7.	checklists and reports from the bodies implementing the financial instrument;

8.	declarations made in connection with de minimis aid;

9.	agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;

10.	evidence that the support provided through the financial instrument is to be used for its intended purpose;

11.	records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed;

12.	separate records or accounting codes for a programme contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient.

III.

Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 94 to be kept at the level of the managing authority/ intermediate body:

1.	documents evidencing the ex-ante agreement of the Commission on the types of operations covered by unit costs, lump sums and flat rates and the definition of related amounts and rates, as well as the methods for adjustment of the amounts (programme approval or amendment;

2.	documents evidencing the categories of costs and the amounts forming the basis for the calculation to which the flat rate applies;

3.	documents evidencing the fulfilment of the conditions for reimbursement by the Commission;

4.	documents evidencing the adjustment of the amounts, where relevant;

5.	documents evidencing the calculation method if point (a) of the second subparagraph of Article 94(2) is applied;

6.	documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission on the basis of simplified cost options;

7.	document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries;

8.	documentation evidencing management verifications and audits carried out in accordance with the third subparagraph of Article 94(3);

9.	proof of payment of the public contribution to the beneficiary and of the date the payment was made.

IV.

Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 95 to be kept at the level of the managing authority/ intermediate body:

1.	documents evidencing the ex-ante agreement of the Commission on the conditions to be fulfilled or the results to be achieved and corresponding amounts (programme approval or amendment);

2.	documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission based on Article 95 (financing not linked to costs);

3.	document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries;

4.	documentation evidencing management verifications and audits carried out in accordance with the second subparagraph of Article 95(3);

5.	proof of payment of the public contribution to the beneficiary and of the date the payment was made;

6.	documents evidencing the fulfilment of conditions or the achievement of results at each stage if done in steps, as well as before final expenditure is declared to the Commission.

ANNEX XIV

Electronic data exchange systems between programme authorities and beneficiaries - Article 69(8)

1.

Responsibilities of programme authorities regarding the characteristics of electronic data exchange systems

1.1.

Ensuring the data security, data integrity, data confidentiality, authentication of the sender in accordance with Articles 69(6), 69(8), point (e) of Article 72(1) and Article 82.

1.2.

Ensuring availability and functioning during and outside standard office hours (except during technical maintenance).

1.3.

Ensuring that the system aims to make use of logical, simple and intuitive functions and interface.

1.4.

Use of functionalities in the system providing for:

(a)	interactive forms and/or forms prefilled by the system on the basis of the data which are stored at consecutive steps of the procedures;

(b)	automatic calculations, where applicable;

(c)	automatic embedded controls which reduce repeated exchanges of documents or information;

(d)	system-generated alerts to inform the beneficiary that certain actions can be performed;

(e)	online status tracking allowing the beneficiary to monitor the current status of the project;

(f)	all previously available data and documents processed by the electronic data exchange system.

1.5.

Ensuring record-keeping and data storage in the system enabling both administrative verifications of payment claims submitted by beneficiaries in accordance with Article 74(2) and audits.

2.

Responsibilities of programme authorities regarding the modalities for transmission of documents and data for all exchanges

2.1.

Ensuring the use of electronic signature compatible with one of the three types of electronic signature defined by Regulation (EU) No 910/2014 of the European Parliament and of the Council (1).

2.2.

Providing for storing the date of transmission of documents and data by the beneficiary to the programme authorities and vice versa.

2.3.

Ensuring accessibility directly through an interactive user interface (a web application) or via a technical interface that allows for automatic synchronisation and transmission of data between beneficiaries' and Member States' systems.

2.4.

Ensuring the protection of privacy of personal data for individuals and commercial confidentiality for legal entities according to Directive 2002/58/EC of the European Parliament and of the Council (2) and Regulation (EU) 2016/679.

(1) Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73).

(2) Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications) (OJ L 201, 31.7.2002, p. 37).

ANNEX XV

SFC2021: electronic data exchange system between the Member States and the Commission – Article 69(9)

1. Responsibilities of the Commission

1.1.

Ensuring the operation of an electronic data exchange system (‘SFC2021’) for all official exchanges of information between the Member State and the Commission. SFC2021 shall contain at least the information specified in the templates established in accordance with this Regulation.

1.2.

Ensuring the following characteristics of SFC2021:

(a)	interactive forms or forms pre-filled by the system on the basis of the data already recorded in the system previously;

(b)	automatic calculations, where they reduce the encoding effort of users;

(c)	automatic embedded controls to verify internal consistency of transmitted data and consistency of this data with applicable rules;

(d)	system generated alerts warning SFC2021 users that certain actions can or cannot be performed;

(e)	online status tracking of the treatment of information entered into the system;

(f)	availability of historical data in respect of all information entered for a programme;

(g)	availability of a compulsory electronic signature within the meaning of Regulation (EU) No 910/2014 which will be recognised as evidence in legal proceedings.

1.3.

Ensuring an information technology security policy for SFC2021 applicable to the personnel using the system in accordance with relevant Union rules, in particular Commission Decision (EU, Euratom) 2017/46 (1) and its implementing rules.

1.4.

Designating a person or persons responsible for defining, maintaining and ensuring the correct application of the security policy to SFC2021.

2. Responsibilities of Member States

2.1.

Ensuring that the programme authorities of the Member State identified in accordance with Article 71(1) as well as the bodies identified to carry out certain tasks under the responsibility of the managing authority or the audit authority in accordance with Article 71(2) and (3) enter into SFC2021 the information for the transmission of which they are responsible and any updates thereto.

2.2.

Ensuring the verification of information submitted by a person other than the person who entered the data for that transmission.

2.3.

Providing arrangements for the separation of the above tasks through the Member State’s management and control information systems connected automatically with SFC2021.

2.4.

Appointing a person or persons responsible for managing access rights to fulfil the following tasks:

(a)	identifying users requesting access, making sure those users are employed by the organisation;

(b)	informing users about their obligations to preserve the security of the system;

(c)	verifying the entitlement of users to the required privilege level in relation to their tasks and their hierarchical position;

(d)	requesting the termination of access rights when those access rights are no longer needed or justified;

(e)	promptly reporting suspicious events that may bring prejudice to the security of the system;

(f)	ensuring the continued accuracy of user identification data by reporting any changes;

(g)	taking the necessary data protection and commercial confidentiality precautions in accordance with Union and national rules;

(h)	informing the Commission of any changes affecting the capacity of the Member State authorities or users of SFC2021 to carry out the responsibilities referred to in point 2.1 or their personal capacity to carry out responsibilities referred to in points (a) to (g).

2.5.

Providing arrangements for the respect of the protection of privacy and of personal data for individuals, and of commercial confidentiality for legal entities in accordance with Directive 2002/58/EC, Regulation (EU) 2016/679 and Regulation (EU) 2018/1725.

2.6.

Adopting national, regional or local information security policies on access to SFC2021 based on a risk assessment applicable to all authorities using SFC2021 and addressing the following aspects:

(a)	the IT security aspects of the work performed by the person or persons responsible for managing the access rights referred to in point 2.4 of section II in case of application of direct use;

(b)

for national, regional or local computer systems connected to SFC2021, through a technical interface referred to in point 2.3 the security measures for those systems allowing to be aligned with SFC2021 security requirements and covering:

(i)	physical security;

(ii)	data media and access control;

(iii)

storage control;

(iv)	access and password control;

(v)	monitoring;

(vi)	interconnection with SFC2021;

(vii)

communication infrastructure;

(viii)

human resources management prior to employment, during employment and after employment;

(ix)	incident management.

2.7.

Making the document referred to in point 2.6 available to the Commission upon request.

2.8.

Appointing a person or persons responsible for maintaining and ensuring the application of the national, regional or local IT security policies and acting as a contact point with the person or persons designated by the Commission and referred to in point 1.4.

3. Joint responsibilities of the Commission and the Member States

3.1.

Ensuring accessibility either directly through an interactive user-interface (i.e. a web-application) or via a technical interface using pre-defined protocols (i.e. web-services) that allows for automatic synchronisation and transmission of data between Member States information systems and SFC2021.

3.2.

Providing for the date of electronic transmission of the information by the Member State to the Commission and vice-versa in electronic data exchange, which constitutes the date of submission of the document concerned.

3.3.

Ensuring that official data is exchanged exclusively through SFC2021, except where force majeure occurs, and that information provided in the electronic forms embedded in SFC2021 (hereinafter referred to as ‘structured data’) is not replaced by non-structured data and, in the event of inconsistency, that structured data prevails over non-structured data.

In the event of force majeure, a malfunctioning of SFC2021 or a lack of a connection with SFC2021 exceeding one working day in the last week before a regulatory deadline for the submission of information or in the period from 18 to 26 December, or five working days at other times, the information exchange between the Member State and the Commission may take place in paper form using the templates set out in this Regulation in which case the date of submission of the document is the date stamped by the post. When the cause of the force majeure ceases, the party concerned enters in SFC2021 without delay the information already provided in paper form.

3.4.

Ensuring compliance with the IT security terms and conditions published in the SFC2021 portal and the measures that are implemented in SFC2021 by the Commission to secure the transmission of data, in particular in relation to the use of the technical interface referred to in point 2.3.

3.5.

Implementing and ensuring the effectiveness of the security measures adopted to protect the data stored and transmitted through SFC2021.

3.6.

Updating and reviewing annually the SFC2021 IT security policy and the relevant national, regional and local IT security policies in the event of technological changes, the identification of new threats or other relevant developments.

(1) Commission Decision (EU, Euratom) 2017/46 of 10 January 2017 on the security of communication and information systems in the European Commission (OJ L 6, 11.1.2017, p. 40).

ANNEX XVI

Template for the description of the management and control system – Article 69(11)

1. GENERAL

1.1.

Information submitted by:

—	Member State:

—	Title of the programme(s) and CCI number(s): (all programmes covered by the managing authority where there is a common management and control system):

—	Name and email of main contact point: (body responsible for the description):

1.2.

The information provided describes the situation on: (dd/mm/yy).

1.3.

System structure (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the management and control system).

1.3.1.

Managing authority (name, address and contact point in the managing authority).

1.3.2.

Intermediate bodies (name, address and contact points in the intermediate bodies).

1.3.3.

The body carrying out the accounting function (name, address and contact points in the managing authority or the programme authority carrying out the accounting function).

1.3.4.

Indicate how the principle of separation of functions between and within the programme authorities is respected.

2. MANAGING AUTHORITY

2.1.

Managing authority – description of the organisation and the procedures related to its functions and tasks as provided for in Articles 72 to 75.

2.1.1.

The status of the managing authority (national, regional or local public body or private body) and the body of which it is part.

2.1.2.

Specification of the functions and tasks carried out directly by the managing authority.

2.1.3.

Where applicable, specification per intermediate body of each of the functions and tasks delegated by the managing authority, identification of the intermediate bodies and the form of the delegation. Reference should be made to relevant documents (written agreements).

2.1.4.

Procedures for the supervision of the functions and tasks delegated by the managing authority, if any.

2.1.5.

Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system.

2.1.6

Organisation chart of the managing authority and information on its relationship with any other bodies or divisions (internal or external) that carry out functions and tasks as provided for in Articles 72 to 75.

2.1.7.

Indication of planned resources to be allocated in relation to the different functions of the managing authority (including information on any planned outsourcing and its scope, where appropriate).

3. BODY CARRYING OUT THE ACCOUNTING FUNCTION

3.1.

Status and description of the organisation and the procedures related to the functions of the body carrying out the accounting function.

3.1.1.

The status of the body carrying out the accounting function (national, regional or local public or private body) and the body of which it is part, where relevant.

3.1.2.

Description of the functions and tasks carried out by the body carrying out the accounting function as set out in Article 76.

3.1.3.

Description of how the work is organised (workflows, processes, internal divisions), what procedures apply and when, how these are supervised, etc.

3.1.4.

Indication of planned resources to be allocated in relation to the different accounting tasks.

4. ELECTRONIC SYSTEM

4.1.

Description of the electronic system or systems including a flowchart (central or common network system or decentralised system with links between the systems) for:

4.1.1.

Recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators when provided for in this Regulation;

4.1.2.

Ensuring that accounting records or codes for each operation are recorded and stored, and that these records or codes support the data required for drawing up payment applications and the accounts;

4.1.3.

Maintaining accounting records or keeping separate accounting codes of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries;

4.1.4.

Recording all amounts withdrawn during the accounting year as set out in point (b) of Article 98(3) and deducted from the accounts as set out in Article 98(6) and the reasons for these withdrawals and deductions;

4.1.5.

Indicating whether the systems are functioning effectively and can reliably record the data mentioned on the date where this description is compiled as set out in point 1.2;

4.1.6.

Describing the procedures to ensure the electronic systems' security, integrity and confidentiality.

ANNEX XVII

Data to be recorded and stored electronically on each operation – point (e) of Article 72(1)

This Annex establishes the data to be recorded without prescribing a specific structure for the electronic system (e.g. information included in a line for the purposes of this Annex may be broken down into multiple data fields in the electronic system concerned).

The data indicated in the first column of the table is required for operations supported by any of the Funds covered by this Regulation unless otherwise specified in the second column. Only data fields that are relevant to the operation in question should be completed. For financial instruments operations, information in sections that explicitly refer to financial instruments shall be also recorded and stored.

Where an operation is supported by more than one programme, priority, Fund, or under more than one category of region, the information referred to in fields 28-123 of this Annex shall be recorded in a manner that allows data to be retrieved broken down by programme, priority, Fund and category of region.

In addition, the information referred to in fields 46-152 of this Annex (data related to reporting requirements under Article 42 and Annex VII) shall be recorded in a manner that allows data to be retrieved broken down by specific objective.

Data fields

Indication of Funds for which data is not required

Data on the beneficiary (1) (2)

1.	Name and unique identifier, where relevant, of each beneficiary

Information whether the beneficiary is a public or private law body, or an entity with or without legal personality, or a natural person. If a natural person, date of birth and national ID number. If public or private law body, or an entity with or without legal personality, VAT or tax identification number

Information on all beneficial owners of the beneficiary, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s)

Member States may comply with this requirement by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included.

4.	Information on whether the beneficiary is the body receiving the aid (in the context of State aid) or granting the aid (in the context of de minimis aid)

5.	Only for PPP operations, information whether the beneficiary is the public body initiating the PPP or the private partner selected for its implementation

6.	Only for small projects funds (Interreg), information whether the beneficiary of a small project fund is a cross-border legal body, a European grouping of territorial cooperation or a body which has legal personality

Not applicable to ERDF under the Investment for jobs and growth goal, ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

7.	Contact details of the beneficiary

Data on the beneficiary in the context of financial instruments

Information whether the beneficiary is:

(a)	the body that implements a holding fund or,

(b)	where there is no holding fund structure, the body that implements a specific fund, or

(c)	where the managing authority implements financial instrument directly, information on the managing authority

Data on the operation

9.	Name and unique identifier of the operation

10.	Short description of the operation. Information on what is being financed and key objectives

11.	Information whether the operation falls under the provisions of Article 94 or 95

12.	Information whether the operation is an operation of strategic importance

13.	Information whether the operation is pursuant to Article 12(1) of the BMVI Regulation, Article 12(1) of the ISF Regulation, and Article 15(1) of the AMIF Regulation, or a specific action, or an action listed in Annex IV to those Regulations, or operating support or emergency assistance

Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

14.	Date of submission of the application for the operation

15.	Starting date as indicated in the document setting out the conditions for support

16.	End date as indicated in the document setting out the conditions for support

17.	Actual date when the operation is physically completed or fully implemented

18.	Body issuing the document setting out the conditions for support

19.	Date of the document setting out the conditions for support and date of its amendments, if any

20.	Information whether the public support for the operation will constitute State aid

21.	Information whether the public support for the operation will constitute de minimis aid

22.	Information whether the operation is a PPP operation

23.

Information whether the beneficiary or other entities implementing the operation in accordance with Union procurement rules use contractors and if so, once the corresponding contracts are signed, information on:

(a)	all contractors, including name and VAT registration or tax identification number of the contractor(s),

(b)	and beneficial owners of the contractor, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s) of these beneficial owners and

(c)	contracts (date of the contract, name, reference and contract amount)

Member States may comply with the requirement under point (b) by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included.

Information under this field is only required where public procurement procedures above the Union thresholds are concerned.

24.

Information (3) on whether the contractor, as referred to in the field 23, uses sub-contractors and if so, once the corresponding sub-contracts are signed, information on all sub-contractors listed in the procurement documents (of the contractor), namely name and VAT registration or tax identification number and information on sub-contracts (date of the contract, name, reference and contract amount)

The requirement to record the information under this field shall apply from one year after the entry into force of this regulation.

25.

Information on whether for the implementation of the operation, the beneficiary further cascades the grant to other entities. If so, information on their name, VAT registration or tax identification number and information on agreements between them and the beneficiary (date of agreement, reference and agreement amount)

26.	Only where the total cost of the operation (including VAT) exceeds 5 million EUR, information whether VAT on expenditure incurred by the beneficiary is non-recoverable under national VAT legislation (point (c) of Article 64(1)),

27.	Currency of the operation (as set out in the document setting out the condition for support)

28.	CCI of the programme(s) under which the operation is supported

29.	Priority or priorities of the programme(s) under which the operation is supported

30.	Fund(s) from which the operation is supported. If there are several funds or other Union instruments from which the operation is supported, information on the split, on the pro-rata amounts, etc.

31.	Information on whether the operation is with the participation of a third country, or takes place in a third country. If so, identification of that third country

Not applicable to the ERDF, ESF+, Cohesion Fund or JTF

32.

Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of food:

(a)	purchased by the beneficiary;

(b)	obtained in accordance with Article 17(2) of the ESF+ Regulation;

(c)	delivered to the bodies distributing the food to end recipients; and

(d)	distributed to end recipients

Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

33.

Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of basic material assistance:

(a)	purchased by the beneficiary;

(b)	delivered to bodies distributing the assistance to end recipients; and

(c)	distributed to end recipients

Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

34.

Only for ESF+ support provided under specific objective set out in point (m) of Article 4(1), number of vouchers or cards (or other instruments of indirect delivery) issued, and delivered to end recipients, and used by end recipients, as well as information on the total amount of expenditure loaded in vouchers or cards (or other instruments of indirect delivery) delivered to end recipients, and used by end recipients

Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

35.	Category(ies) of region concerned by the operation

Not applicable to the Cohesion Fund, EMFAF, AMIF, ISF or BMVI

Data specific to financial instruments operations

36.	Information on whether the financial instrument is combined with programme support in the form of grants within the meaning of Article 58(5)

37.	Information on whether the financial instrument operation is implemented directly by the managing authority, or is implemented under the responsibility of the managing authority, within the meaning of Article 59(1) and (2)

38.

Information on whether the financial instrument operation is implemented across consecutive periods, and if so, identification of the periods concerned below:

(a)	2014-2020 and 2021-2027

(b)	2021-2027 and post-2027

39.	Where the financial instrument is organised through a holding fund, information about the body implementing a specific fund under the holding fund

40.	Procedure for selecting the body implementing the financial instrument

41.

Legal status of the financial instrument, either:

(a)	an investment of programme resources into the capital of a legal entity; or

(b)	separate blocks of finance or fiduciary accounts

42.	Contact details of the beneficiary, and, where the financial instrument is set up with a holding fund, contact details of the body implementing a specific fund under the holding fund

43.	Date of signature of the funding agreement between the managing authority and the body implementing a holding fund, or a specific fund without a holding fund

44.	Date of signature of the funding agreement between the body implementing a holding fund and the body implementing a specific fund

45.	Date of completion of the ex-ante assessment referred to in Article 58(3)

Data on types of intervention

46.

Codes for intervention field dimension, for form of support dimension, for territorial delivery mechanism and territorial focus dimension, for economic activity dimension, for location dimension, for gender tracking and for macro-regional and sea basin strategies, where applicable, pursuant to Annex I to this Regulation and Annex VII to the ERDF and CF Regulation, as well as Annex VI to the AMIF, ISF and BMVI Regulations

Not applicable to EMFAF

47.	Code(s) for ESF+ secondary theme dimension, pursuant to Annex I to this Regulation

Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

48.	Codes for the type of action, implementation and particular themes dimensions, pursuant to Annex VI to the AMIF, ISF and BMVI Regulations

Not applicable to the ERDF, ESF+ , Cohesion Fund, JTF or EMFAF

Data on indicators for all operations (including financial instruments operations)

49.	Unique identifier and indicator name for each of the common and/or programme specific output indicators relevant for the operation

50.

For each output indicator:

(a)	measurement unit,

(b)	target value for the operation, where applicable, broken down by gender where applicable,

(c)	cumulative values achieved to date, where applicable, broken down by gender, where applicable,

(d)	achievement ratio (achieved value/target value), where applicable

Not applicable to EMFAF

51.	Milestone value for each output indicator, where applicable and broken down by gender, where applicable

Not applicable to the ESF+ support provided under specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, or to EMFAF, AMIF, ISF or BMVI

52.	Unique identifier and indicator name for each of the common and/or programme specific result indicators relevant for the operation

53.	Indicator breakdown, where specifically required in the Fund specific Regulations

Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

54.	Measurement unit for each result indicator, where relevant

Not applicable to ERDF, Cohesion Fund, JTF or EMFAF

55.	Baseline and target value for each result indicator for the operation, where applicable and broken down by gender, where applicable, as well as values achieved to date and result indicator achievement ratio (achieved value/target value)

Not applicable to EMFAF

Baseline value not applicable to ESF+, AMIF, ISF or BMVI

Financial data specific to operations (in the currency applicable to the operation)

56.	Amount of the total eligible cost of the operation approved in the latest version of the document setting out the conditions for support

57.	Amount of the total eligible costs for which public contribution is provided

58.	Amount of support from the Funds paid or to be paid

Financial data specific to financial instruments operations (in the currency applicable to the operation)

59.

Amount of programme contribution, committed to a financial instrument and approved in a document setting out the conditions for support (funding agreement), out of which:

(a)	amount of public contribution;

(b)	amount of Funds contribution, broken down by Fund

60.	Amount of private and public resources mobilised in addition to the Funds, by product: loans; guarantees; equity or quasi-equity; grants within a financial instrument operation

61.	Interest and other gains generated by support from the Funds to financial instruments

62.	Amount of interests and other gains attributable to the Funds used until the end of eligibility period used for capital investments, as well as payments of management fees and reimbursement management costs

63.	Amounts of interests and other gains attributable to the Funds not used until the end of eligibility period

64.	Support from the Funds used for differentiated treatment of investors operating under the market economy principle through an appropriate sharing of risks and profits

65.	Resources returned attributable to support from the Funds, out of which capital repayments, or gains, or other earnings and yields

66.

Information on re-use of resources returned attributable to the support from the Funds within the eligibility period, providing separate records for the amounts:

(a)	re-used in the same or other financial instruments for further investments in final recipients,

(b)	to cover the losses in the nominal amount of the Funds contribution to the financial instrument resulting from negative interest, and/or

(c)	for any management costs and fees associated to such further investments

67.	Re-use of resources returned which are attributable to the support from the Funds within a period of 8 years after the end of the eligibility period

68.	Total value of loans, equity or quasi-equity investments in final recipients guaranteed with programme resources and actually disbursed to final recipients

69.

Information on:

(a)	the final recipient of support from the Funds, name(s) and ID number,

(b)	beneficial owners of the final recipient, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s),

(c)	amount of support received (grant, loan, guaranteed loan, equity)

Data on payment claims by the beneficiary

70.	Date of receipt of each payment claim by the beneficiary

71.	Date of the last payment to the beneficiary (for the purposes of the start date for the document retention period)

72.	Amount of eligible expenditure in each payment claim as paid out to the beneficiary, as well as the date of payment to the beneficiary

73.	Total amount of eligible expenditure entered into the accounting system(s) that has been included in the final payment application for the accounting year and total amount of the corresponding public contribution made or to be made

74.	Only for operations with expenditure related to operations covering more than one category of region, pro-rata allocation of expenditure to the categories of region

Not applicable to the ESF+, EMFAF, AMIF, ISF or BMVI

75.	Only for operations with expenditure related to operations receiving support from one or more Funds or one or more programmes and from other Union instruments, pro-rata allocation of expenditure to each Fund and for the programme or programmes

76.	Dates and short description of the results of management verifications of the operation

77.	Dates and short description of the results of on-the-spot audits of the operation

78.	Body carrying out audit work or verifications

Data on expenditure in payment claim from beneficiary – only for expenditure based on real costs

79.	Eligible expenditure declared to the Commission established on the basis of costs actually incurred and paid, together with in-kind contributions and depreciation, where applicable

80.	Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of costs actually reimbursed and paid, together with in-kind contributions and depreciation, where applicable

81.	Contract type and contract amount if the contract award is subject to the provisions of Directive 2014/23/EU (4), 2014/24/EU (5) or 2014/25/EU (6) of the European Parliament and of the Council

82.	Eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU

83.	The procurement procedure used if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU

84.	Name and VAT registration or tax identification number of the contractor(s) and sub-contractor(s) if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU or national provisions on public procurement (7)

85	The procurement procedure used, contract amount and eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2009/81/EC of the European Parliament and of the Council (8)

Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

Data on expenditure in each payment claim from beneficiary – only for expenditure based on unit costs

86.	Amount of eligible expenditure declared to the Commission on the basis of unit costs

87.	Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of unit costs

88.	Definition of a unit to be used for each unit cost

89.	Number of units delivered as indicated in the payment claim for each unit item for each unit cost

90.	Unit cost for a single unit

Data on expenditure in each payment claim from beneficiary – only for expenditure based on lump sums

91.	Amount of eligible expenditure declared to the Commission on the basis of lump sums

92.	Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of lump sums

93.	For each lump sum, deliverables (outputs or results) in accordance with the document setting out the conditions for support as the basis for disbursement of lump sum payments

94.	For each lump sum, the corresponding amount in accordance with the document setting out the conditions for support

Data on expenditure in payment claim from beneficiary – only for expenditure based on flat rates

95.	Amount of eligible expenditure declared to the Commission, as well as the flat rate in the document setting out the conditions for support

96.	Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of flat rates

Data on expenditure of financial instruments in payment claims by beneficiaries

97.

Total amount of programme contribution paid to final recipients in the case of loans, equity and quasi-equity, by product:

(a)	out of which total amount of Funds contribution, broken down by Fund

(b)	out of which total amount of national public co-financing

(c)	out of which total amount of national private co-financing

98.

Total amount of programme contributions set aside for guarantee contracts, in accordance with point (b) of Article 68(1):

(a)	out of which total amount of Funds contribution, broken down by Fund

(b)	out of which total amount of national public co-financing

99.

Total amount of programme contribution corresponding to payments to, or for the benefit of, final recipients where financial instruments are combined with other Union contribution in a single financial instrument operation:

(a)	out of which total amount of Funds contribution, broken down by Fund

(b)	out of which total amount of national public co-financing

(c)	out of which total amount of national private co-financing

100.

Information on amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a direct award, distinguishing between:

(a)	in relation to a holding fund: by financial product operating within the holding fund structure

(b)	in relation to specific funds (set up either with or without the holding fund structure): by financial product

101.	Amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a competitive tender

Data on deductions from the accounts

102.	Date and reason for each deduction made in accordance with Article 98(6), as well as information on the type of deduction

103.	Amounts of total eligible expenditure affected by each deduction (out of which, amount corrected as a result of audit)

104.	Amounts of public contribution affected by each deduction (out of which, amount corrected as a result of audit)

Data on payment applications to the Commission (in EUR)

105.	Date of submission of each payment application including eligible expenditure from the operation

106.	Total amount of eligible expenditure incurred by the beneficiary and paid in implementing the operation included in each payment application

107.	Total amount of public contribution of the operation included in each payment application

108.	Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance and included in a payment application (date and amount)

109.	Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount of the advance included in a payment application which has been covered by expenditure paid by the beneficiary within three years of the payment of the advance

110.

Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance included in a payment application which has not been covered by expenditure paid by the beneficiary and for which the three-year period has not yet elapsed

111.	Only for aid schemes under Article 107 TFEU, amount of public contribution paid to the beneficiary in case of aid schemes, pursuant to Article 91(6) of this Regulation

Data on expenditure in each payment application from the Member State – only for expenditure for which Union contribution under Article 94 is provided

112.	For each type of expenditure in a payment application date on which it was paid and type of reimbursement by the Member State to the beneficiary

113.	Date and short description of the audits and management verifications carried out by the Member State aiming at verifying that the conditions for reimbursement by the Commission have been fulfilled

114.	Only for reimbursement of eligible expenditure under Article 94, amount of eligible expenditure in accordance with the decision referred to in Article 94(2) or the delegated act referred to in Article 94(4), included in each payment application

Data on expenditure in each payment application from the Member State - only for expenditure for which Union contribution under Article 95 is provided

115.	Information on the type of reimbursement by the Member State to the beneficiary and what kind of support it takes, as well as the date of reimbursement

116.	Date and short description of the audits and management verifications carried out by the Member State aiming at exclusively verifying that the conditions for reimbursement by the Commission have been fulfilled

117.	Only for reimbursement of eligible expenditure under Article 95, amount of eligible expenditure in accordance with the decision referred to in Article 95(2) or the delegated act referred to in Article 95(4), included in each payment application

Specific data on payment applications to the Commission (in EUR) for financial instruments

118.	Total amount of programme contributions effectively paid, or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)

119.	Amount of public contribution effectively paid or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)

120.	Total amount of programme contributions paid to financial instrument included in the first payment application

121.	Amount of public contribution paid to the financial instrument included in the first payment application

122.	Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)

123.	The amount of corresponding public contribution, effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)

Data on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)

124.	The date of submission of each set of accounts, including expenditure linked to an operation

125.	Total amount of eligible expenditure of the operation entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts

126.	Total amount of public contribution made or to be made in implementing the operation corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts

127.	Total amount of payments paid to the beneficiary corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in the accounts

128.	Total eligible expenditure of the operation withdrawn during the accounting year included in the accounts

129.	Total amount of public contribution made or to be made in implementing the operation corresponding to total eligible expenditure of the operation withdrawn during the accounting year included in the accounts

130.	Total expenditure of the operation deducted from the accounts under points (a), (b) and (c) of Article 98(6) during the accounting year reflected in the accounts (out of which amounts corrected as a results of audits)

Specific data for financial instruments on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)

131.	Total amount of programme contributions paid to financial instruments included in the first payment application

132.	The amount of public contribution paid to financial instrument included in the first payment application

133.	Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts, as eligible expenditure included in the accounts

134.	The amount of corresponding public contribution effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure included in the accounts

Data on specific types of expenditure

135.	Amount of ERDF-type expenditure co-financed by the ESF+ under Article 20(2) paid or to be paid

Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

136.	Amount of ESF+-type expenditure co-financed by the ERDF under Article 20(2) paid or to be paid

Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

137.	Amount of incurred and paid expenditure for land purchase under point (b) of Article 64(1) and the amount linked to land purchase pursuant to 64(1) and, where applicable, the reasons for exceeding the ceilings

138.	Amount of in-kind contributions to the operation

139.	Amount of depreciation costs for which no payment supported by invoices has been made to the operation

140.	Amount of the contribution from the ERDF or, where applicable, an external financing instrument of the Union to a small project Fund within an Interreg programme

Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

141.	Amount of incurred and paid expenditure for operating support under Article 16(1) of the BMVI Regulation (and Article 17(3) of the BMVI Regulation for LT only), Article 16(1) of the ISF Regulation, or Article 21(1) of the AMIF Regulation.

Not applicable to the ERDF, ESF+, the Cohesion Fund, JTF or EMFAF

142.	Amount of incurred and paid expenditure for equipment, means of transport or the construction of security-relevant facilities pursuant to Article 13(7) of the ISF Regulation

Not applicable to the ERDF, ESF+, the Cohesion Fund, JTF, EMFAF, AMIF or BMVI

(1) In case of the European territorial cooperation goal (Interreg), beneficiaries shall include the lead beneficiary and other beneficiaries.

(2) Beneficiary includes, where applicable, other bodies incurring expenditure under the operation which is treated as expenditure incurred by the beneficiary.

(3) Information under this field is only required at the first level of sub-contracting, only where information is recorded on a contractor under field 23, and only for sub-contracts above EUR 50 000 total value.

(4) Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts (OJ L 94, 28.3.2014, p. 1.).

(5) Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).

(6) Directive 2014/25/EU of the European Parliament and the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243).

(7) Information under this field is only required where information is recorded under fields 23 or 24.

(8) Directive 2009/81/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of procedures for the award of certain works contracts, supply contracts and service contracts by contracting authorities or entities in the fields of defence and security, and amending Directives 2004/17/EC and 2004/18/EC (OJ L 216, 20.8.2009, p. 76).

ANNEX XVIII

Template for the management declaration – point (f) of Article 74(1)

I/We, the undersigned (name(s), first name(s), title(s) or function(s)), Head of the managing authority for the programme (name of the programme, CCI)

based on the implementation of the (name of programme) during the accounting year ended 30 June (year), based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 74 of Regulation (EU) 2021/1060 of the European Parliament and of the Council (1) and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June … (year),

and taking into account my/our obligations under Regulation (EU) 2021/1060

hereby declare that:

(a)	the information in the accounts is properly presented, complete and accurate in accordance with Article 98 of Regulation (EU) 2021/1060,

(b)	the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,

I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 98 for submitting accounts. I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in a payment application in a subsequent accounting year.

Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.

I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.

Finally, I/we confirm that I/we am/are not aware of any undisclosed reputational matter related to the implementation of the programme.

ANNEX XIX

Template for the annual audit opinion – point (a) of Article 77(3)

To the European Commission, Directorate-General [name of the concerned Directorate(s)-General]

1. INTRODUCTION

I, the undersigned, representing the [name of the audit authority], independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council (1), have audited

(i)	the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year+1]and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’),

(ii)	the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and

(iii)

the functioning of the management and control system, and verified the management declaration in relation to the programme [name of programme, CCI number] (hereafter ‘the programme’),

in order to issue an audit opinion in accordance with point (a) of Article 77(3).

2. RESPONSIBILITIES OF THE MANAGING AUTHORITY

[Name of the managing authority], identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75.

In addition, the [name of the managing authority or of the body carrying out the accounting function where relevant], is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council (2) , (3).

Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law.

3. RESPONSIBILITIES OF THE AUDIT AUTHORITY

As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express an opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly.

My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.

The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.

An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060.

I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there is any scope limitation:] except those which are mentioned in point 4 ‘Scope limitation’.

The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.

4. SCOPE LIMITATION

Either

There were no limitations on the audit scope.

Or

The audit scope was limited by the following factors:

(a)	…
(b)	…
(c)	…

[N.B. Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and contribution the support from the Funds affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.]

5. OPINION

Either

(Unqualified opinion)

In my opinion, and based on the audit work performed:

(1)

Accounts

—	the accounts give a true and fair view;

(2)

Legality and regularity of the expenditure included in the accounts

—	expenditure included in the accounts is legal and regular (4),

(3)

The management and control system in place as at the date of this audit opinion

—	the management and control system functions properly

The audit work carried out does not put in doubt the assertions made in the management declaration.

Or

(Qualified opinion)

In my opinion, and based on the audit work performed,

(1)

Accounts

—	the accounts give a true and fair view [where the qualification applies to the accounts, the following text is added:] except in the following material aspects: …

(2)

Legality and regularity of the expenditure included in the accounts

—	the expenditure included in the accounts is legal and regular [where the qualification applies to the accounts, the following text is added:] except for the following aspects: …

The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts)

(3)

The management and control system in place as at the date of this audit opinion

—	the management and control system put in place functions properly [where the qualification applies to the management and control system, the following text is added:] except for the following aspects (5): …

The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts).

The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.

[Where the audit work carried out puts in doubt the assertions made in the management declaration, the audit authority shall disclose in this paragraph the aspects leading to this conclusion.]

Or

(Adverse opinion)

In my opinion, and based on the audit work performed:

(i)	the accounts give/do not give [delete as appropriate] a true and fair view; and/or

(ii)	the expenditure included in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular; and/or

(iii)

the management and control system put in place functions/does not function [delete as appropriate] properly.

This adverse opinion is based on the following aspects:

—

in relation to material matters related to the accounts:

—	and/or [delete as appropriate]

—

in relation to material matters related to the legality and regularity of the expenditure included in the accounts for which reimbursement has been requested from the Commission:

—	and/or [delete as appropriate]

—	in relation to material matters related to the functioning of the management and control system (6):

The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects:

[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be envisaged in exceptional cases (7).]

Date:

Signature:

______________

(1) Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159).

(2) Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94).

(3) To be included in case of Interreg programmes.

(4) Except for the Interreg programmes that fall under the annual sample for audits of operation to be drawn by the Commission as envisaged in Article 48 of the Interreg Regulation.

(5) In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not function properly shall be identified in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.

(6) In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not function properly shall be identified in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.

(7) These exceptional cases should be related to unforeseeable, external factors outside the remit of the audit authority.

ANNEX XX

Template for the annual control report – point (b) of Article 77(3)

1. Introduction

1.1.

Identification of the audit authority and other bodies that have been involved in the preparation of the report.

1.2.

Reference period (i.e. the accounting year).

1.3.

Audit period (during which the audit work took place).

1.4.

Identification of the programme(s) covered by the report and of its/their managing authority/ies. Where the report covers more than one programme or Fund, the information shall be broken down by programme and by Fund, identifying in each Section the information that is specific for the programme and/or the Fund.

1.5.

A description of the steps taken to prepare the report and to draw up the corresponding audit opinion.

Section 1.5 is to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of Regulation (EU) 2021/1059 of the European Parliament and of the Council (1) (the ‘Interreg Regulation’).

2. Significant changes in management and control system(s)

2.1.

Details of any major changes in the management and control systems related to the managing authority's responsibilities, in particular with respect to the delegation of functions to intermediate bodies, to the body to which the accounting function has been entrusted and confirmation of their compliance with Articles 72 to 76 and 81 based on the audit work carried out by the audit authority.

2.2.

Information on the application of enhanced proportionate arrangements pursuant to Articles 83, 84 and 85.

3. Changes to the audit strategy

3.1.

Details of any changes made to the audit strategy and related explanations. In particular, indicate any change to the sampling method used for the audit of operations (see Section 5) and whether the strategy was subject to changes due to the application of enhanced proportionate arrangements pursuant to Articles 83, 84 and 85.

3.2.

Section 1 is to be adapted for Interreg programmes in order to describe changes to the audit strategy based on the specific rules on audits of operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation .

4. System audits (where applicable (2)

4.1.

Details of the bodies (including the audit authority) that have carried out audits on the proper functioning of the management and control system of the programme (‘system audits’).

4.2.

A description of the basis for the audits carried out, including a reference to the audit strategy applicable and more particularly to the risk assessment methodology and the results that led to establishing the audit plan for system audits. If the risk assessment has been updated, this should be described in Section 3 covering the changes in the audit strategy.

4.3.

In relation to the table in Section 9.1, a description of the main findings and conclusions drawn from system audits, including the audits targeted at specific thematic areas.

4.4.

Indications as to whether any irregularities identified were considered to be of a systemic character, details of the measures taken, including a quantification of the irregular expenditure and any related financial corrections made, in accordance with point (b) of Article 77(3) and Article 103.

4.5.

Information on the follow up of audit recommendations from system audits from previous accounting years.

4.6.

A description of irregularities or deficiencies specific to financial instruments or other types of expenditure or costs covered by particular rules (e.g. State aid, public procurement, simplified cost options, financing not linked to costs), detected during system audits and of the follow up given by the managing authority to remedy these irregularities or deficiencies.

4.7.

Level of assurance obtained following the system audits (low/average/high) and a justification.

5. Audits of operations

Sections 5.1 to 5.10 are to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.

5.1.

Identification of the bodies (including the audit authority) that carried out the audits of operations (as envisaged in Article 79).

5.2.

A description of the sampling methodology applied and information as to whether the methodology is in accordance with the audit strategy.

5.3.

An indication of the sampling parameters and other information for statistical or non-statistical sampling procedures, as well as an explanation of the underlying calculations and professional judgement applied. The information should include: materiality level, confidence level, sampling unit, expected error rate, sampling interval, standard deviation, population value, population size, sample size and information on stratification. The underlying calculations for sample selection, total error rate and residual error rate in Section 9.3, in a format permitting an understanding of the basic steps taken, in accordance with the specific sampling method used.

5.4.

A reconciliation between the amounts included in the accounts, as well as the amounts declared in payment applications during the accounting year and the population from which the random sample was drawn (column ‘A’ of table in Section 9.2). Reconciling items include negative sampling units where financial corrections have been made.

5.5.

Where there are negative sampling units, confirmation that they have been treated as a separate population. Analysis of the principal results of the audits of these units, namely focusing on verifying whether the decisions to apply financial corrections (taken by the Member State or by the Commission) have been registered in the accounts as withdrawals.

5.6.

Where a non-statistical sampling method is used, specify the reasons for using the method, the percentage of sampling units covered by audits, the steps taken to ensure randomness of the sample bearing in mind that the sample has to be representative.

In addition, define the steps taken to ensure a sufficient size of the sample, enabling the audit authority to draw up a valid audit opinion. A total (projected) error rate is also calculated where non-statistical sampling method has been used.

5.7.

Analysis of the main findings of the audits of operations, describing:

(a)	the number of sampling units audited, the respective amount;

(b)	the type of error by sampling unit (3);

(c)	the nature of errors found (4);

(d)	the stratum (5) error rate and corresponding serious deficiencies or irregularities the upper limit of the error rate, root causes, corrective measures proposed (including those intending to improve the management and control systems) and the impact on the audit opinion.

Further explanations on the data presented in Sections 9.2 and 9.3 shall be provided, in particular concerning the total error rate.

5.8.

Details of any financial corrections relating to the accounting year and implemented by the managing authority before submitting the accounts to the Commission, and as a consequence of the audits of operations, including flat rate or extrapolated corrections leading to a reduction to 2 % of the residual error rate of the expenditure included in the accounts pursuant to Article 98.

5.9.

Comparison of the total error rate and the residual error rate (as shown in Section 9.2) with the materiality level of 2 %, in order to ascertain if the population is materially misstated and the impact on the audit opinion.

5.10.

Details of whether any irregularities identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.

5.11.

Information on the follow-up of audits of operations carried out in respect of the common sample for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.

5.12.

Information on the follow-up of audits of operations carried out for previous accounting years, in particular on serious deficiencies of systemic nature.

5.13.

A table categorising errors identified by type.

5.14.

Conclusions drawn from the main findings of the audits of operations with regard to the proper functioning of the management and control system.

Section 5.14 is to be adapted for Interreg programmes in order to describe the steps taken to draw the conclusions based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.

6. Audits of accounts

6.1.

Identification of the authorities/bodies that have carried out audits of accounts.

6.2.

Description of audit approach used to verify that the accounts are complete, accurate and true. This shall include a reference to the audit work carried out in the context of system audits, audits of operations with relevance for the assurance on the accounts and additional verifications to be carried out on the draft accounts before these are sent to the Commission.

6.3.

Conclusions drawn from the audits in relation to the completeness, accuracy and veracity of the accounts, including an indication on the corresponding financial corrections made and reflected in the accounts as a follow-up to these conclusions.

6.4.

Indication of whether any irregularities identified were considered to be systemic in nature, and of the measures taken.

7. Other information

7.1.

Audit authority’s assessment of the cases of suspicions of fraud detected in the context of their audits (and of the cases reported by other national or Union bodies and related to operations audited by the audit authority), together with the measures taken. Information on number of cases, gravity, and the amounts affected, if known.

7.2.

Subsequent events occurred after the end of the accounting year and before the transmission of the annual control report to the Commission and considered when establishing the level of assurance and opinion by the audit authority.

8. Overall level of assurance

8.1.

Indication of the overall level of assurance on the proper functioning of the management and control system, and an explanation of how the level was obtained from the combination of the results of the system audits and audits of operations. Where relevant, the audit authority shall take also account of the results of other national or Union audit work carried out.

8.2.

Assessment of any mitigating actions not linked to financial corrections that were implemented, financial corrections implemented and an assessment of the need for any additional corrective measures, both from the perspective of improvements of the management and control systems and of the impact on the Union budget.

9. ANNEXES TO THE ANNUAL CONTROL REPORT

9.1.

Results of system audits.

Audited Entity

Fund (Multi-funds programme)

Title of the audit

Date of the final audit report

Programme: [CCI and name of Programme]

Overall assessment (category 1, 2, 3, 4)

[as defined in Table 2 of Annex XI to the Regulation

Comments

Key requirements (as applicable)

[as defined in Table 1 of Annex XI

KR 1

KR 2

KR 3

KR 4

KR 5

KR 6

KR 7

KR 8

KR 9

KR 10

IB(s)

Accounting function (if not performed by the MA)

Note: The blank parts in the table above refer to key requirements that are not applicable to the audited entity.

9.2.

Results of audits of operations

Fund	Programme CCI number	Programme title	A	B	C	D	E	F	G	H
Amount in Euros corresponding to the population from which the sample was drawn (*)	Expenditure in reference to the accounting year audited for the random sample	Amount of irregular expenditure in random sample	Total error rate (**)	Corrections implemented as a result of the total error rate	Residual total error rate	Other expenditure audited (***)	Amount of irregular expenditure in other expenditure audited
Amount (****)	% (*****)

9.3.

Calculations underlying the random sample selection, total error rate and total residual error rate.

(1) Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94).

(2) This section is voluntary for programmes that fall under the ‘enhanced proportionate arrangements’ for the accounting year in question.

(3) Random, systemic, anomalous.

(4) For instance: eligibility, public procurement, State aid.

(5) The stratum error rate is to be disclosed where stratification was applied, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in the case of multi-Fund programmes).

(*)  Column ‘A’ shall refer to the positive population from which the random sample was drawn, i.e. total amount of eligible expenditure entered into the accounting system of the managing authority/body carrying out the accounting function which has been included in payment applications submitted to the Commission less negative sampling units if any. Where applicable, explanations shall be provided in Section 5.4.

(**)  The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘D’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in Section 5.7.

(***)  Column ‘G’ shall refer to expenditure audited in the context of a complementary sample.

(****)  Amount of expenditure audited (in case sub-sampling is applied) only the amount of the expenditure items effectively audited, shall be included in this column).

(*****)  Percentage of expenditure audited in relation to the population.

ANNEX XXI

Template for the annual audit report – Article 81(5)

1. Introduction

1.1.

Identification of the external audit firm that has been involved in preparing the report.

1.2.

Reference period (e.g. 01 July N-1 to 30 June N).

1.3.

Identification of the financial instrument(s)/mandate(s) and programme(s) covered by the audit report. Identification of the funding agreement to which the report relates to (the ‘Funding agreement’).

2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions

Results of the external audit of the internal control system of the EIB or other international financial institutions (IFIs), in which a Member State is a shareholder, assessing the set-up and effectiveness of this internal control system and covering the following elements:

2.1.

Mandate acceptance process.

2.2.

Process for the appraisal and selection of financial intermediaries: formal and quality assessment.

2.3.

Process for the approval of transactions with financial intermediaries and signature of relevant funding agreements.

2.4.

Processes for the monitoring of financial intermediaries relating to:

2.4.1.

reporting by financial intermediaries;

2.4.2.

maintenance of records;

2.4.3.

disbursements to final recipients;

2.4.4.

eligibility of support to final recipients;

2.4.5.

management fees and costs charged by the financial intermediaries;

2.4.6.

visibility, transparency and communication requirements;

2.4.7.

implementation of State aid requirements by the financial intermediaries;

2.4.8.

differentiated treatment of investors, where relevant;

2.4.9.

compliance with applicable Union law related to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.

2.5.

Systems for the processing of payments received from the managing authority.

2.6.

Systems for the calculation and payment of amounts related to management costs and fees.

2.7.

Systems for the processing of payments to financial intermediaries.

2.8.

Systems for the processing of interest and other gains generated by support from the Funds to financial instruments.

For points 2.1, 2.2 and 2.3, following the submission of the first annual audit report information only on the updates or changes to the procedures or arrangements in place need to be provided.

2.9.

For the annual audit report concerning the final accounting year information on the following elements shall be covered in addition to those of points 2.1 to 2.8:

2.9.1.

Use of differentiated treatment of investors;

2.9.2.

Achieved multiplier ratio compared to the agreed multiplier ratio in the guarantee agreements for financial instruments delivering guarantees;

2.9.3.

Use of interest and other gains attributable to the support from the Funds paid to financial instruments in line with Article 60;

2.9.4.

Use of resources paid back to financial instruments, which are attributable to the support from the Funds, until the end of the eligibility period and arrangements put in place for the use of those resources after the end of the eligibility period in line with Article 62.

3. Audit conclusions

3.1.

Conclusion as to whether the external audit firm can provide reasonable assurance on the set-up and effectiveness of the internal control system put in place by the EIB or other IFIs, in which a Member State is a shareholder, in accordance with the applicable rules, as per the elements referred to in Section 2.

3.2.

Findings and recommendations resulting from the audit work carried out.

Points 3.1 and 3.2 shall be based on the results of the audit work referred to in Section 2 and, where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments or to the same mandate for financial instruments.

ANNEX XXII

Template for the audit strategy – Article 78

1. INTRODUCTION

(a)	Identification of the programme(s) (title(s) and CCI(s) numbers (1), Funds and period covered by the audit strategy.

(b)	Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document.

(c)	Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located.

(d)	Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility.

(e)	Confirmation by the audit authority that the bodies carrying out audits have the requisite functional and organisational independence.

2. RISK ASSESSMENT

(a)	explanation of the risk assessment method followed; and

(b)	internal procedures for updating the risk assessment.

3. METHODOLOGY

3.1. Overview

(a)	Reference to the internationally accepted audit standards that the audit authority will apply for its audit work.

(b)	Information on how the audit authority will obtain its assurance with regard to programmes in the standard management and control system and for programmes with enhanced proportionated arrangements (description of main building blocks - types of audits and their scope).

(c)

Reference to the procedures in place for drawing up the annual control report and audit opinion to be submitted to the Commission in accordance with Article 77(3) of this Regulation, with the necessary exceptions for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.

(d)	Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification treatment of the errors detected in the preparation of the annual control report to be submitted to the Commission in accordance with point (b) of Article 77(3).

(e)

For Interreg programmes, reference to specific audit arrangements and explanation on how the audit authority intends to ensure cooperation with the Commission regarding the audits of operations under the common Interreg sample to be drawn by the Commission set out in Article 49 of the Interreg Regulation.

(f)	For Interreg programmes, when additional audit work may be required as set out in Article 49 of Regulation the Interreg Regulation (reference to specific audit arrangements in that respect and to the follow up of that additional audit work).

3.2. Audits on the proper functioning of management and control systems (system audits)

Identification of the bodies/structures to be audited, as well as the relevant key requirements in the context of system audits. The list shall include any bodies that have been appointed in the last twelve months.

Where applicable, reference to the audit body on which the audit authority relies to perform these audits.

Indication of any system audits targeted at specific thematic areas or bodies, such as:

(a)	quality and quantity of the administrative and on-the-spot management verifications in respect of applicable law such as public procurement rules, State aid rules or environmental requirements;

(b)	quality of project selection and of management verifications at the level of the managing authority or intermediate body;

(c)	set-up and implementation of financial instruments at the level of the bodies implementing financial instruments;

(d)	functioning and security of electronic systems, and their connection with the electronic data exchange system of the Commission;

(e)	reliability of data related to targets and milestones and on the progress of the programme in achieving its objectives provided by the managing authority;

(f)	financial corrections (and deductions from the accounts);

(g)	implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment.

3.3. Audits of operations

3.3.1. For all programmes except Interreg programmes

(a)	Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 79 (and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, including suspected fraud).

(b)	A separate description shall be proposed for years when the Member States chooses to apply the enhanced proportionate system for one or more programmes as set out in Article 83.

3.3.2. For Interreg programmes

(a)

Description of (or reference to internal document specifying) the treatment of findings and errors to be used in line with Article 49(1) of the Interreg Regulation and other specific procedures in place for audits of operations, namely related to the common Interreg sample to be drawn up by the Commission each year.

(b)

A separate description shall be proposed for years when the common sample for audits of operations for Interreg programmes does not include operations or sampling units from of the programme in question and when the audit authority carries out a sampling exercise in line with Article 49(10) of the Interreg Regulation.

In case of sampling exercise referred to in point (b), there shall be a description of the sampling methodology to be used by the audit authority and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, etc.

3.4. Audits of the accounts

Description of the audit approach for audits of accounts.

3.5. Verification of the management declaration

Reference to the internal procedures setting out the work involved in the verification of the assertions in the management declaration as drawn up by the managing authority, for purposes of the audit opinion.

4. AUDIT WORK PLANNED

(a)	Description and justification of the audit priorities and objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.

(b)

An indicative schedule of system audits, including audits targeted to specific thematic areas, in relation to the current accounting year and the two subsequent accounting years, as follows:

Authorities/Bodies or specific thematic areas to be audited	CCI	Programme Title	Body responsible for auditing	Result of risk assessment	20xx Audit objective and scope	20xx Audit objective and scope	20xx Audit objective and scope

5. RESOURCES

(a)	Organisation chart of the audit authority.

(b)	Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years (including information on any foreseen outsourcing and its scope, where appropriate).

(1) Indicate the programmes covered by a common management and control system, in case a single audit strategy is prepared for several programmes.

ANNEX XXIII

Template for payment applications – Article 91(3)

PAYMENT APPLICATION

EUROPEAN COMMISSION


Fund concerned (1):	<type="S" input="S" > (2)
Commission reference (CCI):	<type="S" input="S">
Name of programme:	<type="S" input="G">
Commission decision:	<type="S" input="G">
Date of Commission decision:	<type="D" input="G">
Payment application number:	<type="N" input="G">
Date of submission of the payment application:	<type="D" input="G">
National reference (optional):	<type="S" maxlength="250" input="M">

According to Article 91, this payment application refers to the accounting year:

From (3)

<type="D" input="G">

until:

<type="D" input="G">

Expenditure broken down by priority and, where relevant, by category of region as entered into the accounts of the body carrying out the accounting function

(Including programme contributions paid to financial instruments (Article 92 and advances paid in the context of State Aid (Article 91(5))

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Priority	Calculation basis (public or total) (4)	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)	Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)	Amount for technical assistance in accordance with point (b) of Article 91(3)	Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
(A)	(B)	(C)	(D)	(E)
Priority 1
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

OR

Expenditure broken down by specific objective as entered into the accounts of the managing authority

Applicable for AMIF, ISF and BMVI

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Specific objective	Calculation basis (public or total)	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)	Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)	Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
(A)	(B)	(C)	(D)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance specific objective
Technical assistance in accordance with Article 36(5)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 37	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (the Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Priority	Calculation basis (public or total) (')	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)	Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)	Amount for technical assistance in accordance with point (b) of Article 91(3)	Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
	(A)	(B)	(C)	(D)	(E)
Priority 1	<type='S' input='C'>	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type='S' input='C'>	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type='S' input='C'>	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

DECLARATION

By validating this payment application the body carrying out the accounting function/managing authority requests the payment of the amounts as mentioned below.

Representing the body carrying out the accounting function:

Or

Representing the managing authority responsible for the accounting function:

<type="S" input="G">

PAYMENT APPLICATION

FUND
Less developed regions	Transition regions	More developed regions	Outermost regions and Northern sparsely populated regions
	(A)	(B)	(C)	(D)
<type="S" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

COMMENTS

The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

FUND	AMOUNT
<type="S" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI

Fund		Amounts
<type="S" input="G">	Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Actions co-financed in line with Article 20 of AMIF Regulation	<type="Cu" input="G">
<type="S" input="G">	Technical assistance in accordance with Article 36(5)	<type="Cu" input="G">
<type="S" input="G">	Technical assistance in accordance with Article 37	<type="Cu" input="G">

COMMENTS

The payment will be made on the following bank account:

Body identified	<type="S" maxlength="150" input="G">
Bank	<type="S" maxlength="150" input="G">
BIC	<type="S" maxlength="11" input="G">
Bank account IBAN	<type="S" maxlength="34" input="G">
Holder of account (where not the same as the body identified)	<type="S" maxlength="150" input="G">

Appendix 1

Information on programme contributions paid to financial instruments as referred to in Article 92 and included in the payment applications (cumulative from the start of the programme)

Priority	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (5)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to Article 92(2)(b)	Total amount of corresponding public contribution
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Priority	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (6)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to Article 92(2)(b)	Total amount of corresponding public contribution
Priority 1	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI

Specific objective	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (7)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to Article 92(2)(b)	Total amount of corresponding public contribution
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Appendix 2

Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period)

Priority	Calculation basis (public or total) (8)	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions (9)
Total	Public	Total	Public
(A)	(B)	(C)	(D)	(E)
Priority 1
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Appendix 3

Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period) for AMIF, ISF and BMVI

Specific objective	Calculation basis (public or total)	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions (10)
(A)	Total (B)	Public (C)	Total (D)	Public (E)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 37	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="M">

Appendix 4

Advances paid in the context of State aid (Article 91(5)) and included in the payment applications (cumulative from the start of the programme)

Priority	Total amount paid as advances (11)	Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)	(B)	(C)
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

The template is automatically adjusted on basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF) the table shall look as follows:

Priority	Total amount paid as advances (12)	Amount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
(A)	(B)	(C)
Priority 1	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI Funds

Specific objective	Total amount paid as advances (13)	Amount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)	(B)	(C)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand Total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

(1) If a programme concerns more than one fund, a payment application should be sent separately for each fund.

(2) Legends:

type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency

input: M=Manual, S=Selection, G=Generated by system

(3) First day of the accounting year, automatically encoded by the electronic system.

(4) For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".

(5) This amount shall not be included in the payment application.

(6) This amount shall not be included in the payment application.

(7) This amount shall not be included in the payment application.

(8) For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".

(9) Amounts in this column should be identical to the amounts in the first table of Annex XXIII.

(10) Amounts in this column should be identical to the amounts in the first table of Annex XXIII.

(11) This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.

(12) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

(13) This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.

ANNEX XXIV

Template for the accounts - point (a) of Article 98(1)

ACCOUNTS FOR ACCOUNTING YEAR

<type="D" – type="D" input="S">

EUROPEAN COMMISSION


Fund concerned (1):	<type="S" input="S" > (2)
Commission reference (CCI):	<type="S" input="S">
Name of programme:	<type="S" input="G">
Commission decision:	<type="S" input="G">
Date of Commission decision:	<type="D" input="G">
Version of the accounts:	<type="S" input="G">
Date of submission of the accounts:	<type="D" input="G">
National reference (optional):	<type="S" maxlength="250" input="M">

DECLARATIONS

The managing authority / the body carrying out the accounting function responsible for the programme hereby confirms that:

(1)	the accounts are complete, accurate and true;

(2)

the provisions in points (b) and (c) of Article 76(1) are respected.

Representing the managing authority / the body carrying out the accounting function:

<type="S" input="G">

The managing authority responsible for the programme hereby confirms that:

(1)	the expenditure entered into the accounts complies with applicable law and is legal and regular;

(2)	the provisions in the Fund-specific Regulations, Article 63(5) of the Financial Regulation and in points (a) to (e) of Article 74(1) of this Regulation are respected;

(3)

the provisions in Article 82 with regard to the availability of documents are respected.

Representing the managing authority

<type="S" input="G">

Appendix 1

Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3)

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Priority	Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in payment applications for the accounting year in accordance with point (a) of Article 98(3)	The amount for technical assistance in accordance with point (b) of Article 91(3)	Total amount of the corresponding public contribution made or to be made in accordance with point (a) of Article 98(3)
(A)	(B)	(C)
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Specific objective	Total amount of eligible expenditure entered into the accounting systems of the managing authority and which has been included in the payment for the accounting year in accordance with point (a) of Article 98(3)	Total amount of the corresponding public contribution made or to be made in accordance with point (a) of Article 98(3)
(A)	(B)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 37	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 37	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">

The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions

Priority	Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in payment applications for the accounting year in accordance with point (a) of Article 98(3)	The amount for technical assistance in accordance with point (b) of Article 91(3)	Total amount of the corresponding public contribution made or to be made in accordance with point(a) of Article 98(3)
(A)	(B)	(C)
Priority 1	<type="Cu" input="M">		<type="Cu" input="M">
Priority 2	<type="Cu" input="M">		<type="Cu" input="M">
Priority 3	<type="Cu" input="M">		<type="Cu" input="M">
Grand total	<type="Cu" input="G">		<type="Cu" input="G">

Appendix 2

Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)

Priority	Withdrawals
Total amount of expenditure included in payment applications	Corresponding public contribution
(A)	(B)
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of regions (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Priority	Withdrawals
Total amount of expenditure included in payment applications	Corresponding public contribution
(A)	(B)
Priority 1	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

Or

Applicable for AMIF, ISF and BMVI

Specific objective	Withdrawals
Total amount of expenditure included in payment applications	Corresponding public expenditure
(A)	(B)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 37	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 37	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)	<type="Cu" input="M">	<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

Appendix 3

Amounts of programme contributions paid to financial instruments

(cumulative from the start of the programme) - point (c) of Article 98(3)

Priority	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (3)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to point (b) of Article 92(2)	Total amount of corresponding public contribution
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Priority	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (4)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to Article 92(2)(b)	Total amount of corresponding public contribution
Priority 1	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI

Specific objective	Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)	Corresponding cleared amount as referred to in Article 92(3) (5)
(A)	(B)	(C)	(D)
Total amount of programme contributions paid to financial instruments	Total amount of corresponding public contribution	Total amount of programme contributions pursuant to point (b) of Article 86(2)	Total amount of corresponding public contribution
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Appendix 4

Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)

Priority	Total eligible expenditure included in payment applications submitted to the Commission	Expenditure declared in accordance with Article 98 of the Regulation	Difference	Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of eligible expenditure entered into the accounting systems of the accounting function and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	(E=A-C)	(F=B-D)
(A)	(B)	(C)	(D)	(E)	(F)	(G)
Priority 1
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Outermost regions and Northern sparsely populated	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Priority 2
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Outermost regions and Northern sparsely populated	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Priority 3
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

Or

Applicable for AMIF, ISF and BMVI

Specific objective	Total eligible expenditure included in payment applications submitted to the Commission	Expenditure declared in accordance with Article 98 of the Regulation	Difference	Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of eligible expenditure entered into the accounting systems of the managing authority and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	(E=A-C)	(F=B-D)
(A)	(B)	(C)	(D)	(E)	(F)	(G)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Technical assistance in accordance with Article 37	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Technical assistance in accordance with Article 37	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

Priority	Total eligible expenditure included in payment applications submitted to the Commission	Expenditure declared in accordance with Article 98 of the Regulation	Difference	Comments (obligatory in case of difference)
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function	Total amount of eligible expenditure entered into the accounting systems of the accounting function and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions	(E=A-C)	(F=B-D)
(A)	(B)	(C)	(D)	(E)	(F)	(G)
Priority 1	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">
Priority 2	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="S" maxlength="500" input="M">

Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits	<type="Cu" input="M">	<type="Cu" input="M">

Appendix 5

Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled

(cumulative from the beginning of the programming period)

Priority	Calculation basis (public or total) (6)	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions (7)
Total	Public	Total	Public
(A)	(B)	(C)	(D)	(E)
Priority 1
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Appendix 6

Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled

(cumulative from the beginning of the programming period) for AMIF, ISF and BMVI

Specific objective	Calculation basis (public or total)	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions	Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions (8)
(A)	Total (B)	Public (C)	Total (D)	Public (E)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions financed in line with Article 19 of AMIF Regulation	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions financed in line with Article 20 of AMIF Regulation ('transfer in')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions financed in line with Article 20 of AMIF Regulation ('transfer out')	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Technical assistance in accordance with Article 37	<type="S" input="G">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total		<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Appendix 7

Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)

Priority	Total amount paid as advances (9)	Amount which has been covered by expenditure paid by beneficiaries within 3 years following the year of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
(A)	(B)	(C)
Priority 1
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3
Less developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Transition regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
More developed regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Totals
Less developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Transition regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
More developed regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Priority	Total amount paid from the programme as advances (10)	Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)	(B)	(C)
Priority 1	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Priority 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

Or

Applicable for AMIF, ISF and BMVI

Specific objective	Total amount paid from the programme as advances (11)	Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)	(B)	(C)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 2	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 3	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Specific objective 4	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Actions co-financed in line with Article 15(1) of AMIF Regulation	<type="Cu" input="M">	<type="Cu" input="M">	<type="Cu" input="M">
Grand total	<type="Cu" input="G">	<type="Cu" input="G">	<type="Cu" input="G">

(1) If a programme concerns more than one fund, accounts should be sent separately for each fund.

(2) Legends:

type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency

input: M=Manual, S=Selection, G=Generated by system

(3) This amount shall not be included in payment applications.

(4) This amount shall not be included in payment applications.

(5) This amount shall not be included in the payment application.

(6) For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".

(7) Amounts in this column should be identical to the amounts in the first table of Appendix 1 of Annex XXIV.

(8) Amounts in this column should be identical to the amounts in the first table of Annex XXIV.

(9) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

(10) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

(11) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

ANNEX XXV

Determination of the level of financial corrections: flat-rate and extrapolated financial corrections – Article 104(1)

1. Elements for applying an extrapolated correction

Where extrapolated financial corrections are to be applied, the results of the examination of the representative sample are extrapolated to the rest of the population from which the sample was drawn for the purposes of determining the financial correction.

2. Elements for consideration when applying a flat rate correction

(a)	gravity of the serious deficiency(-ies) in the context of the management and control system as a whole;

(b)	the frequency and extent of the serious deficiency(-ies);

(c)	the degree of financial prejudice to the Union budget.

3. The level of flat rate financial correction is determined as follows:

(a)	where the serious deficiency(-ies) is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % is applied;

(b)	where the serious deficiency(-ies) is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % is applied;

(c)	where the serious deficiency(-ies) is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % is applied;

(d)	where the serious deficiency(-ies) is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % is applied.

Where, due to a failure of the responsible authorities to take corrective measures following the application of a financial correction in an accounting year, the same serious deficiency (-ies) is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency(-ies) be increased to a level not exceeding that of the next higher category.

Where the level of the flat rate is disproportionate following consideration of the elements listed in section 2, the rate of correction may be reduced.

ANNEX XXVI

Methodology on the allocation of global resources per Member State – Article 109(2)

Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - point (a) of Article 108(2)

Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:

(a)	determination of an absolute amount per year (in EUR) obtained by multiplying the population of the region concerned by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita (in PPS);

(b)

application of a percentage to the above absolute amount in order to determine that region's financial envelope; this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27 average, of the Member State in which the eligible region is situated, i.e.:

(i)	for regions in Member States whose level of GNI per capita is below 82 % of the EU-27 average: 2,85 %;

(ii)	for regions in Member States whose level of GNI per capita is between 82 % and 99 % of the EU-27 average: 1,25 %;

(iii)

for regions in Member States whose level of GNI per capita is over 99 % of the EU-27 average: 0,75 %;

(c)

to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;

(d)

to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per young unemployed person (age group 15-24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;

(e)

to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 270 per person (age group 25-64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;

(f)

to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO2 equivalent per year applied to the population share of the region of the number of tonnes of CO2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;

(g)	to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the regions of net migration from outside the Union to the Member State since 1 January 2014.

Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)

Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:

(a)

determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The minimum level of support is determined by the initial average per capita aid intensity of all more developed regions, i.e. EUR 15,2 per head and per year. The maximum level of support refers to a theoretical region with a GDP per head of 75 % of the EU-27 average and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this method, 60 % is taken into account;

(b)	calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear interpolation of the region's relative GDP per capita compared to EU-27;

(c)

to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;

(d)

to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per young unemployed person (aged 15 to 24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;

(e)

to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 250 per person (aged 25 to 64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;

(f)

(g)	to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.

Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)

The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year of EUR 15,2 by the eligible population.

The share of each Member State concerned shall be the sum of the shares of its eligible regions, which are determined on the basis of the following criteria, weighted as indicated:

(a)	total regional population (weighting 20 %);

(b)	number of unemployed people in NUTS level 2 regions with an unemployment rate above the average of all more developed regions (weighting 12,5 %);

(c)	employment to be added to reach the average employment rate (aged 20 to 64) of all more developed regions (weighting 20 %);

(d)	number of persons aged 30 to 34 with tertiary educational attainment to be added to reach the average tertiary educational attainment rate (aged 30 to 34) of all more developed regions (weighting 22,5 %);

(e)	number of early leavers from education and training (aged 18 to 24) to be subtracted to reach the average rate of early leavers from education and training (aged 18 to 24) of all more developed regions (weighting 15 %);

(f)	difference between the observed GDP of the region (measured in PPS), and the theoretical regional GDP if the region were to have the same GDP per head as the most prosperous NUTS level 2 region (weighting 7,5 %);

(g)	population of NUTS level 3 regions with a population density below 12,5 inhabitants/km2 (weighting 2,5 %).

To the amounts by NUTS level 2 region obtained in accordance with point (4) is added, if applicable, an amount of EUR 1 per tonne of CO2 equivalent per year applied to the population share of the region of the number of tonnes of CO2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016.

To the amounts by NUTS level 2 region obtained in accordance with point (5) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.

Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)

The financial envelope shall be obtained by multiplying the average aid intensity per head and per year of EUR 62,9 by the eligible population. Each eligible Member State's allocation of this theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be obtained by applying the following steps:

(a)

calculation of the arithmetical average of that Member State's population and surface area shares of the total population and surface area of all the eligible Member States. If, however, a Member State's share of total population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high population density, only the share of total population shall be used for this step;

(b)	adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by which that Member State's GNI per capita (in PPS) for the 2015-2017 period exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100 %).

For each eligible Member State, the share of the Cohesion Fund shall not be higher than one third of the total allocation minus the allocation for the European territorial cooperation goal (Interreg) after the application of paragraphs 10 to 16. This adjustment shall proportionally increase all other transfers resulting from paragraphs 1 to 6.

Allocation method for the European territorial cooperation goal (Interreg) – Article 12

The allocation of resources by Member State, covering cross-border, transnational and outermost regions' cooperation is determined as the weighted sum of the shares determined on the basis of the following criteria, weighted as indicated:

(a)	total population of all NUTS level 3 border regions and of other NUTS level 3 regions of which at least half of the regional population lives within 25 kilometres of the border (weighting 45,8 %);

(b)	population living within 25 kilometres of the borders (weighting 30,5 %);

(c)	total population of the Member States (weighting 20 %);

(d)	total population of outermost regions (weighting 3,7 %).

The share of the cross-border strand corresponds to the sum of the weights of criteria (a) and (b). The share of the transnational strand corresponds to the weight of criterion (c). The share of the outermost regions' cooperation corresponds to the weight of criterion (d).

Allocation method for the additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession – point (e) of Article 110(1)

An additional special allocation corresponding to an aid intensity of EUR 40 per inhabitant per year shall be allocated to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation will be distributed per region and Member State in a manner proportional to the total population of those regions.

Minimum and maximum levels of transfers from the funds supporting economic, social and territorial cohesion

10.

In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and Member States and to the reduction of disparities in average per capita aid intensities, the maximum level of transfer (capping) from the Funds to each individual Member State shall be determined as a percentage of the GDP of the Member State, whereby these percentages will be as follows:

(a)	for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is under 55 % of the EU-27 average per capita: 2,3 % of their GDP;

(b)	for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is equal to or above 68 % of the EU-27 average per capita: 1,5 % of their GDP;

(c)

for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is equal to or above 55 % and below 68 % of the EU-27 average per capita: the percentage is obtained through a linear interpolation between 2,3 % and 1,5 % of their GDP leading to a proportional reduction of the capping percentage in line with the increase in prosperity.

The capping shall be applied on an annual basis to the GDP projections of the Commission, and shall - if applicable - proportionally reduce all transfers (except for the more developed regions and European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.

11.

The rules described in paragraph 10 shall not result in allocations per Member State higher than 107 % of their level in real terms for the 2014-2020 programming period. That adjustment shall be applied proportionately to all transfers (except for the European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.

12.

The minimum total allocation from the Funds for a Member State shall correspond to 76 % of its individual 2014-2020 total allocation. The minimum total allocation from the Funds for a Member State where at least one third of the population lives in NUTS level 2 regions with a GDP per capita (in PPS) of less than 50 % of the EU-27 average, shall correspond to 85 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocations under the European territorial cooperation goal (Interreg).

13.

The maximum total allocation from the Funds for a Member State having a GNI per capita (in PPS) of at least 120 % of the EU-27 average shall correspond to 80 % of its individual 2014-2020 total allocation. The maximum total allocation from the funds for a Member State having a GNI per capita (in PPS) equal to or above 110 % and below 120 % of the EU-27 average shall correspond to 90 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocation under the European territorial cooperation goal (Interreg). If a Member State has transition regions for which paragraph 16 applies, 25 % of that Member State's allocation for the more developed regions shall be transferred to the allocation of that Member State's transition regions.

Additional provisions

14.

For all regions that were classified as less developed regions for the 2014-2020 programming period, but whose GDP per capita is above 75 % of the EU-27 average per capita, the minimum yearly level of support under the Investment for jobs and growth goal shall correspond to 60 % of their former indicative average annual allocation under the Investment for jobs and growth goal, calculated by the Commission within the multiannual financial framework 2014-2020.

15.

No transition region shall receive less than what it would have received if it had been a more developed region.

16.

The minimum total allocation of a Member State for its transition regions, which were already transition regions in 2014-2020, shall correspond to a minimum of 65 % of the total 2014-2020 allocation for these regions in that Member State.

17.

Notwithstanding paragraphs 10 to 13, additional allocations as set out in paragraphs 18 to 23 shall apply.

18.

A total of EUR 120 000 000 shall be allocated for the PEACE PLUS programme where it is acting in support of peace and reconciliation and of the continuation of North-South cross border co-operation. In addition, at least EUR 60 000 000 shall be allocated for the PEACE PLUS programme from the allocation for Ireland under the European territorial cooperation goal (Interreg).

19.

Where the population of a Member State has declined, on average, by more than 1% per year, between the periods 2007-2009 and 2016-2018, that Member State shall receive an additional allocation equivalent to the total fall in its population between those two periods multiplied by EUR 500. Where applicable, that additional allocation shall be allocated to the less developed regions in the Member State concerned.

20.

The less developed regions of the Member States which have only started receiving support from the Funds in the 2014-2020 programming period, shall receive an additional allocation of EUR 400 000 000.

21.

In order to recognise the challenges posed by the situation of island Member States and the remoteness of certain parts of the Union, Malta and Cyprus shall receive an additional allocation of EUR 100 000 000 each for the Structural Funds under the Investment for jobs and growth goal. The northern sparsely populated areas of Finland shall receive an additional allocation of EUR 100 000 000 to the amount referred to in paragraph 9.

22.

In order to boost competitiveness, growth and job creation in certain Member States, the Funds shall provide the following additional allocations under the Investment for jobs and growth goal:

(a)	EUR 200 000 000 for the transition regions in Belgium;

(b)	EUR 200 000 000 for the less developed regions in Bulgaria;

(c)	EUR 1 550 000 000 for Czechia under the Cohesion Fund;

(d)	EUR 100 000 000 for Cyprus under the Structural Funds;

(e)	EUR 50 000 000 for Estonia under the Structural Funds;

(f)	EUR 650 000 000 for the transition regions of Germany affected by paragraph 16;

(g)	EUR 50 000 000 for Malta under the Structural Funds;

(h)	EUR 600 000 000 for the less developed regions in Poland;

(i)	EUR 300 000 000 for the transition regions in Portugal;

(j)	EUR 350 000 000 for the more developed region of Slovenia.

23.

An additional EUR 100 million shall support cross-border cooperation. It shall complete the allocations of resources by Member States pursuant to the weighted criteria detailed in points (a) and (b) of paragraph 8.