Commission Implementing Regulation (EU) 2021/437 of 3 March 2021 amending Implementing Regulation (EU) No 1011/2014 as regards changes to the model for transmission of financial data, to the model for the payment application including additional information concerning financial instruments and to the model for the accounts

Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013

(A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 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>

Annex

APPENDIX 2

Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications (cumulative from the start of the programme)

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.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support.

PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within three years of the payment of the advanceAmount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the three year period has not yet elapsed(A)(B)(C)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

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.

PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advanceAmount 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>

Annex

ANNEX III

Annex VII is replaced as follows:

Annex

ANNEX VII

Model for the accounts

ACCOUNTS FOR ACCOUNTING PERIOD

<type=D – type=D input=S>

EUROPEAN COMMISSION

If a programme concerns more than one fund, accounts should be sent separately for each of them. In the case of YEI, annual accounts will include both the specific allocation for the YEI and the ESF corresponding support. Tables in this Annex provide for the split of the REACT-EU additional resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.

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

Fund concerned:<type=S input=S >Commission reference (CCI):<type=S input=S>Name of operational programme:<type=S input=G>Commission Decision:<type=S input=G>Date 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>

CERTIFICATE

The certifying authority hereby certifies that:

(1) that the accounts are complete accurate and true and that the expenditure entered into the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law;

(2) that the provisions in the Fund-specific Regulations, Article 59(5) of Regulation (EU, Euratom) No 966/2012 and in points, (d) and (f) of Article 126 of Regulation (EU) No 1303/2013 are respected;

(3) that the provisions in Article 140 of Regulation (EU) No 1303/2013 with regard to the availability of documents are respected.

Representing the certifying authority:<type=S input=G>

Annex

APPENDIX 1

AMOUNTS ENTERED INTO THE ACCOUNTING SYSTEMS OF THE CERTIFYING AUTHORITY

, if applicable) the table shall look as follows:

Priority

Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission

(A)

Total amount of the corresponding public expenditure incurred in implementing operations

(B)

Total amount of corresponding payments made to beneficiaries under Article 132(1) of Regulation (EU) No 1303/2013

(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>

Annex

APPENDIX 2

AMOUNTS WITHDRAWN AND RECOVERED DURING THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013

Excluding recoveries made under Article 71 of Regulation (EU) No 1303/2013 (see Appendix 4).

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

PriorityWITHDRAWALSRECOVERIESTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditureTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditure(A)(B)(C)(D)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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>

YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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>Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June … (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

See footnote 66.

PriorityWITHDRAWALSRECOVERIESTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditureTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditure(A)(B)(C)(D)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>Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June … (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>

Annex

APPENDIX 3

AMOUNTS TO BE RECOVERED AS AT THE END OF THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013

Including expenditure to be recovered under Article 71 of Regulation (EU) No 1303/2013.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

Priority

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(B)

Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G>

Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

See footnote 70.

Priority

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(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 to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

Annex

APPENDIX 4

RECOVERIES EFFECTED PURSUANT TO ARTICLE 71 OF REGULATION (EU) NO 1303/2013 DURING THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

PriorityRECOVERIES

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(B)

Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G> 2

Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

PriorityRECOVERIES

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(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 recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

Annex

APPENDIX 5

IRRECOVERABLE AMOUNTS AS AT THE END OF THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013

Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

PriorityIRRECOVERABLE AMOUNTS

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(B)

Comments (Obligatory)

(C)

Priority 1Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 2Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>

Priority 3Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

See footnote 76.

PriorityIRRECOVERABLE AMOUNTS

Total eligible amount of expenditure

(A)

Corresponding public expenditure

(B)

Comments (Obligatory)Priority 1<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 2<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 3<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>GRAND TOTAL<type=Cu input=G><type=Cu input=G>

Annex

APPENDIX 6

AMOUNTS OF PROGRAMME CONTRIBUTIONS PAID TO FINANCIAL INSTRUMENTS UNDER ARTICLE 41 OF REGULATION (EU) NO 1303/2013 (CUMULATIVE FROM THE START OF THE PROGRAMME)

Article 137(1)(c) of Regulation (EU) No 1303/2013

At closure, the eligible expenditure shall respect the provisions of Article 42(1), (2) and (3) of Regulation (EU) No 1303/2013.

See footnote 80.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.

Programme contributions paid to financial instruments included in payment applicationsAmounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013(A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 1Less developed regions<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Transitional 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>

Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

See footnote 80.

Programme contributions paid to financial instruments included in payment applicationsAmounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013(A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 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>

Annex

APPENDIX 7

ADVANCES PAID IN THE CONTEXT OF STATE AID UNDER ARTICLE 131(5) OF REGULATION (EU) NO 1303/2013 (CUMULATIVE FROM THE START OF THE PROGRAMME)

Article 137(1)(c) of Regulation (EU) No 1303/2013

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.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers YEI specific allocation and the corresponding ESF support.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support.

PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within 3 years of the payment of the advanceAmount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the 3 year period has not yet elapsed(A)(B)(C)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>

Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

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.

PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advanceAmount 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>

Annex

APPENDIX 8

RECONCILIATION OF EXPENDITURE

Article 137(1)(d) of Regulation (EU) No 1303/2013

Automatically filled in on basis of the final interim payment application submitted under Article 135(2) of Regulation (EU) No 1303/2013.

Automatically filled in on basis of Appendix I.

Automatically calculated.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

PriorityTotal eligible expenditure included in payment applicationssubmitted to the CommissionExpenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013DifferenceComments (obligatory in case of difference)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operationsTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the CommissionTotal amount of the corresponding public expenditure incurred in implementing operations(E = A-C)(F = B-D)(A)(B)(C)(D)(E)(F)(G)Priority 1Less 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 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>YEI<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 2Less 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 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>YEI<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 3YEI<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>TotalsLess 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 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>YEI<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 of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

See footnote 90.

See footnote 91.

See footnote 92.

PriorityTotal eligible expenditure included in payment applicationssubmitted to the CommissionExpenditure declared in accordance with Article 137(1)(a)of Regulation (EU) No 1303/2013DifferenceComments (obligatory in case of difference)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operationsTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the CommissionTotal amount of the corresponding public expenditure incurred in implementing operations(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 of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>