### the management board shall take its decisions , including decisions regarding its legal status , resources and staffing , on the basis of mutual consent of the infrastructure managers concerned . ### the management board shall take its decisions , including decisions regarding its legal status , resources and staffing , on the basis of mutual consent of the infrastructure managers concerned and taking into account the opinion of the railway undertakings , in particular , through their designated representatives . in case of disagreement between the infrastructure managers and the representatives of the advisory group of railway undertakings , the infrastructure managers’ decision shall prevail . the management board shall inform the executive board of the disagreement .


### the implementation plan shall take into account the development of terminals to meet the needs of rail freight running on the freight corridor . ### the implementation plan shall take into account – along with other measures – the development of terminals to meet the needs of rail freight running on the freight corridor . it must also take into account the implementation of appropriate safety measures for the transport of hazardous freight by rail . in particular , keepers of wagons for the transport of hazardous freight must entrust the maintenance of the wagons they own to certified maintenance workshops and take out minimum insurance cover of eur 150 million against accidents that may arise in the course of that transport .


### the principles for establishing the priority rules shall at least provide that the train path referred to in article 13 and 13 allocated to freight trains which comply with their scheduled time in the working timetable shall not be modified , as far as possible . the principles for establishing the priority rules shall aim at minimising the overall network recovery time with regard to the need of all types of transport . for this purpose , infrastructure managers may coordinate the management between the different types of traffic along several freight corridors . ### the principles for establishing the priority rules shall at least provide , with the exception of peak hours where this paragraph shall not apply , that the train path referred to in article 13 and 13 allocated to freight trains which comply with their scheduled time in the working timetable shall not be modified , as far as possible . the principles for establishing the priority rules shall aim at minimising the overall network recovery time with regard to the need of all types of transport . for this purpose , infrastructure managers may coordinate the management between the different types of traffic along several freight corridors .


### gdynia - katowice - ostrava / zilina - vienna - trieste / koper ### gdynia - warsaw - katowice - ostrava / zilina - bratislava / vienna - graz - klagenfurt - udine - venice / trieste - bologna / ravenna


### almeria - valencia / madrid - zaragoza / barcelona - marseille - lyon - turin - udine - trieste / koper - ljubljana - budapest - zahony ### almería - valencia / madrid - zaragoza / barcelona - marseille - lyon - turin - milan - verona - padua / venice - trieste / koper - lubljana - budapest - zahony


### 1 ' / ' means alternative routes . ### 1 ' / ' means alternative routes . in line with the ten - t priority projects , routes 4 and 6 should in the future be completed by project 16 , the sines / algeciras - madrid - paris freight axis which takes in the central pyrenees crossing via a low elevation tunnel .


### improving market access and developing trade , investment and business opportunities for european companies by means of economic partnerships and business and regulatory cooperation . this objective shall be measured by the union’s share in foreign trade with key partner countries and by trade and investments flows to partner countries specifically targeted by actions , programmes and measures under this regulation ; ### improving market access and developing trade , investment and business opportunities for european companies , in particular smes , by means of economic partnerships and business and regulatory cooperation . this objective shall be measured by the union’s share in foreign trade with key partner countries and by trade and investments flows to partner countries specifically targeted by actions , programmes and measures under this regulation ;


### as referred to in article 13 , paragraph 2 of the ‘ erasmus for all’ regulation , in order to promote the international dimension of higher education , an indicative amount of eur 1 812 100 000 from the different external instruments , will be allocated to actions of learning mobility to or from non eu countries and to cooperation and policy dialogue with authorities / institutions / organisations from these countries . the provisions of the ‘ erasmus for all’ regulation will apply to the use of those funds . ### as referred to in article 13 , paragraph 2 of the ‘ erasmus for all’ regulation , in order to promote the international dimension of higher education , an indicative amount of eur 1 812 100 000 from the different external instruments , will be allocated to actions of learning mobility to or from non eu countries , encompassing the business sector also , and to cooperation and policy dialogue with authorities / institutions / organisations from these countries . the provisions of the ‘ erasmus for all’ regulation will apply to the use of those funds .


### ‘ government’ means any national , regional or local authority of a member state or of a third country . it includes a department , agency or undertaking controlled by that authority as laid down in article 23 to of this directive . ### ‘ government’ means any national , regional or local authority of a member state or of a third country . it includes a department , agency or undertaking controlled by that authority as laid down in article 23 to of this directive , or any government entity that receives any payment of the type referred to in article 38 from any constituent entity of an undertaking .


### ' project ' is equivalent to a specific operational reporting unit at the lowest level within the undertaking at which regular internal management reports are prepared to monitor its business . ### ' project ' is equivalent to a specific operational reporting unit at the lowest level within the undertaking at which regular internal management reports are prepared to monitor its business . it includes any contract , licence , lease or other legal agreement under which a company operates and from which its fiscal liabilities arise .


### licence fees , rental fees , entry fees and other considerations for licences and / or concessions ; ### licence fees , rental fees , pipeline transit fees , entry fees and other considerations for licences and / or concessions ;


### a commission report on the application , effects and adequacy of regulation no 842 / 2006 concluded that the current containment measures , if fully applied , have the potential to reduce emissions of fluorinated greenhouse gases . those measures should , therefore , be maintained and clarified on the basis of the experience gained in implementing them . certain measures should also be extended to other appliances in which substantial quantities of fluorinated greenhouse gases are used , such as refrigerated trucks and trailers . the obligation to establish and maintain records of equipment that contains such gases should also cover electrical switchgear . ### a commission report on the application , effects and adequacy of regulation no 842 / 2006 concluded that the current provisions of the regulation , if fully applied , combined with directive 2006 / 40 / ec relating to emissions from air - conditioning systems in motor vehicles 1 , have the potential to stabilise eu - 27 emissions of fluorinated greenhouse gases at their current levels by 2050 . those measures should , therefore , be maintained and clarified on the basis of the experience gained in implementing them . however , new , cost - effective measures should be taken in order to secure an 80 - 95 % reduction in emissions by 2050 . as regards containment and recovery , one measure proposed with a view to further reducing greenhouse gas emissions was the extension of the scope of the regulation to cover the refrigeration systems of road vehicles , such as trucks and trailers . _______________ 1oj l 161 , 14 . 6 . 2006 , p . 12


### the commission ' s report also concluded that more can be done to reduce emissions of fluorinated greenhouse gases in the union , in particular by avoiding the use of those gases where there are safe and energy efficient alternative technologies with no impact or a lower impact on the climate . a decrease of up to two thirds of the 2010 emissions by 2030 is cost - effective because proved and tested alternatives are available in many sectors . ### the commission ' s report also concluded that more can be done to reduce emissions of fluorinated greenhouse gases in the union , in particular by avoiding the use of those gases where there are safe and energy efficient alternative technologies with no impact or a lower impact on the climate . given that proved and tested alternatives are available in many sectors , a decrease of up to two thirds of the 2010 emissions can be achieved readily and at reasonable cost by 2030 .


### given that there are suitable alternatives , the current ban on using sulphur hexafluoride in magnesium die - casting and the recycling of magnesium die - casting alloys should be extended to facilities that use less than 850 kg per year . similarly , with an appropriate transitional period , the use of refrigerants with very high global warming potential to service or maintain refrigeration equipment with a charge size equivalent to 5 tonnes of co2 or more should be banned . ### given that there are suitable alternatives , the current ban on using sulphur hexafluoride in magnesium die - casting and the recycling of magnesium die - casting alloys should be extended to facilities that use less than 850 kg per year . similarly , with an appropriate transitional period , the use of refrigerants with global warming potential of more than 2 500 to service or maintain refrigeration equipment with a charge size equivalent to 50 tonnes of co2 or more should be banned .


### the commission should continuously monitor the effects of reducing the placing on the market of hydrofluorocarbons , including the effect of reduction on the supply for appliances where the use of hydrofluorocarbons would result in lower life - cycle emissions than if an alternative technology was used . the monitoring should also ensure the early detection of health or safety concerns , due to negative impacts on the availability of medicinal products . a comprehensive review should be carried out before 2030 in time to adapt the provisions of this regulation in the light of its implementation and of new developments and to adopt , if appropriate , further reduction measures . ### the commission should continuously monitor the effects of reducing the placing on the market of hydrofluorocarbons , including the effect of reduction on the supply for appliances where the use of hydrofluorocarbons would result in lower life - cycle emissions than if an alternative technology was used . the monitoring should also ensure the early detection of health or safety concerns , due to negative impacts on the availability of medicinal products . a comprehensive review should be carried out after the first five years of implementation in time to adapt the provisions of this regulation in the light of its implementation and of new developments and to adopt , if appropriate , further reduction measures . thereafter , reviews will be carried out every five years .


### ‘ operator’ means the natural or legal person possessing the equipment and systems covered by this regulation and exercising actual power over the technical functioning of them ; ### ‘ operator’ means the natural or legal person exercising actual power over the technical functioning of the equipment and systems covered by this regulation ;


### this paragraph shall apply to operators of electrical switchgear that contains sf6 and of the equipment referred to in article 3 . ### this paragraph shall apply to operators of electrical switchgear that contains sf6 and of the equipment referred to in article 3 and .


### no later than 31 december 2020 , the commission shall publish a report on the availability of hydrofluorocarbons on the union market , in particular for medical applications . ### no later than six years after the entry into force of this regulation , the commission shall publish a report on its implementation and on the availability of hydrofluorocarbons on the union market for the various sectors concerned . the report shall cover the first five years of implementation and shall include a calculation of the quantity of hydrofluorocarbons as provided for in annex v for the 2021 - 2030 period .


### no later than 31 december 2024 , it shall publish a comprehensive report on the effects of this regulation , including a forecast of the continued demand for hydrofluorocarbons after 2030 . ### no later than 11 years after the entry into force of this regulation , it shall publish a comprehensive report on the effects of this regulation during the first 10 years of implementation , including a forecast of the continued demand for hydrofluorocarbons after 2030 .


### the power to adopt delegated acts referred to in articles 3 , 7 , 8 , 9 , 10 , 13 , 14 , 17 , 18 and 19 and shall be conferred on the commission for an indeterminate period of time from [ dd / mm / yyyy ] [ insert date of entry into force of this regulation ] . ### the power to adopt delegated acts referred to in articles 3 , 7 , 8 , 9 , 10 , 13 , 14 , 17 , 18 and 19 and shall be conferred on the commission for a period of five years from [ dd / mm / yyyy ] [ insert date of entry into force of this regulation ] . the commission shall draw up a report concerning the delegation of powers no later than nine months before the end of the five - year period . the delegation of powers shall be tacitly extended for further five - year periods , unless the european parliament or the council objects to such an extension no later than three months before the end of each period .


### the total production of each substance in the union , identifying the main categories of application in which the substance is used ; ### the total quantity of each substance it has produced in the union , identifying the main categories of application in which the substance is used ;


### article 3 , paragraph 4 article 3 , paragraph 4 ### article 3 , paragraph 4 article 4 , paragraph 2


### article 3 , paragraph 5 article 3 , paragraph 5 ### article 3 , paragraph 5 article 3 , paragraph 3


### article 3 , paragraph 7 article 3 , paragraph 7 ### article 3 , paragraph 6 article 3 , paragraph 4


### article 4 , paragraph 1 article 4 , paragraph 1 ### article 6 , paragraph 1 article 7 , paragraph 1


### article 4 , paragraph 2 article 4 , paragraph 2 ### article 6 , paragraph 3 article 7 , paragraph 3


### article 4 , paragraph 3 article 4 , paragraph 3 ### article 6 , paragraph 4 article 7 , paragraph 4


### article 4 , paragraph 4 article 4 , paragraph 4 ### article 6 , paragraph 5 article 7 , paragraph 3


### proposal for a regulation of the european parliament and of the council 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 covered by the common strategic framework and laying down general provisions on the european regional development fund , the european social fund and the cohesion fund and repealing council regulation no 1083 / 2006 ### proposal for a regulation of the european parliament and of the council 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 and the cohesion fund and repealing regulation no 1083 / 2006


### in line with the conclusions of the european council of 17 june 2010 , whereby the union strategy for smart , sustainable and inclusive growth was adopted , the union and member states should implement the delivery of smart , sustainable and inclusive growth , while promoting harmonious development of the union and reducing regional disparities . ### in line with the conclusions of the european council of 17 june 2010 , whereby the union strategy for smart , sustainable and inclusive growth was adopted , the union and member states should implement the delivery of smart , sustainable and inclusive growth , while promoting harmonious development of the union and reducing regional disparities . cohesion policy plays a predominant role for the accomplishment of the eu 2020 objectives and a sound autonomous cohesion policy is a prerequisite for a successful implementation of this strategy .


### for the partnership contract and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners , and bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination . the purpose of such a partnership is to respect the principle of multi - level governance , ensure the ownership of planned interventions by stakeholders and build on the experience and know - how of relevant actors . the commission should be empowered to adopt delegated acts providing for a code of conduct in order to ensure that partners are involved in the preparation , implementation , monitoring and evaluation of partnership contracts and programmes in a consistent manner . ### for the partnership agreement and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners and other bodies representing civil society , including environmental partners , non - governmental organisations and bodies responsible for promoting equality and non - discrimination , including , where appropriate , the ' umbrella organisations ' of such bodies , authorities and organisations . the purpose of such a partnership is to respect the principles of multi - level governance , but also of subsidiarity and proportionality and the specificities of the member states ' different legal and institutional frameworks as well as to ensure the ownership of planned interventions by stakeholders and build on the experience and the know - how of relevant actors . the member states should identify the most representative relevant partners , who should include the institutions , organisations and groups which can influence the preparation or be affected by the preparation and implementation of the programmes . in this context member states may also identify , where appropriate , as relevant partners , ' umbrella organisations ' which are the associations , federations or confederations of relevant local , regional and urban authorities or other bodies in accordance with applicable national law and practice . the commission shall be empowered to adopt a delegated act providing for a code of conduct in order to facilitate member states the implementation of partnership with regard to ensure the involvement of relevant partners in the preparation , implementation , monitoring and evaluation of partnership agreements and programmes in a consistent manner . the adopted delegated act should have under no circumstances and in no way of its interpretation retroactive effect or be the basis to establish irregularities leading to financial corrections . the adopted delegated act should not enter into force earlier than the day of its adoption after the entry into force of this regulation . the adopted delegated act should allow member states to determine on the most appropriate modalities for implementing the partnership in accordance with their institutional and legal framework as well as their national and regional competences , provided that its objectives , as laid down in this regulation , are achieved .


### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of implementation of the csf funds , aim at eliminating inequalities and promoting equality between men and women , as well as combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . ### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of preparation and implementation of the funds covered by the cpr , aim at eliminating inequalities and ensuring genuine and effective equality between men and women , as well as combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation .


### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of implementation of the csf funds , aim at eliminating inequalities and promoting equality between men and women , as well as combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . ### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of implementation of the european structural and investment funds , aim to eliminate inequalities and ensure equality between women and men both through systematic integration of gender aspects in the programming and the implementation process , and through specific measures in accordance with the eu strategy for equality between women and men . during that implementation , the union should also aim to combat discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation as set out in article 2 of the treaty on the european union , article 10 of the treaty on the functioning of the european union and article 21 of the charter of fundamental rights .


### the objectives of the csf funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of protecting and improving the environment as set out in article 11 and 19 of the treaty , taking into account the polluter pays principle . the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget to this end , using a methodology adopted by the commission by implementing act . ### the objectives of the european structural and investment funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in articles 11 and 191 of the treaty , taking into account the polluter pays principle . to this end the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget using a methodology based on the categories of intervention or measures adopted by the commission by implementing act .


### in order to achieve the targets and objectives of the union strategy for smart , sustainable and inclusive growth , the csf funds should focus their support on a limited number of common thematic objectives . the precise scope of each of the csf funds should be set out in funds - specific rules and may be limited to only some of the thematic objectives defined in this regulation . ### in order to achieve the targets and objectives of the union strategy for smart , sustainable and inclusive growth , the european structural and investment funds should focus their support on a limited number of common thematic objectives , which leave sufficient scope for flexibility in order to accommodate the specific needs of regions and give adequate responses to them . the precise scope of each of the european structural and investment funds should be set out in funds - specific rules and may be limited to only some of the thematic objectives defined in this regulation .


### in order to maximise the contribution of the csf funds and to provide clear strategic direction to the programming process at the level of member states and the regions , a common strategic framework should be established . the common strategic framework should facilitate sectoral and territorial coordination of union intervention under the csf funds and with other relevant union policies and instruments . ### in order to maximise the contribution of the european structural and investment funds and to provide strategic guiding principles to facilitate the programming process at the level of member states and the regions , a common strategic framework should be established . the common strategic framework should facilitate as well the sectoral and territorial coordination of union intervention under the european structural and investment funds and with other relevant union policies and instruments in line with the objectives defined in the treaty and the targets of the union strategy for smart , sustainable and inclusive growth , taking into account the key territorial challenges . the common strategic framework should be set out in an annex to this regulation .


### the common strategic framework should therefore set out the means to achieve coherence and consistency with the economic policies of member states and the union , coordination mechanisms among the csf funds and with other relevant union policies and instruments , horizontal principles and cross - cutting policy objectives , the arrangements to address territorial challenges , indicative actions of high european added value and corresponding principles for delivery , and priorities for cooperation . ### the common strategic framework should therefore set out mechanisms on how the european structural and investment funds will contribute to the objectives and targets of the union ' s strategy for smart , sustainable and inclusive growth , the arrangements to address key territorial challenges , the arrangements to promote the integrated use of european structural and investment funds , horizontal principles and cross - cutting policy objectives , and the means for coordination with other relevant union policies and cooperation activities .


### on the basis of the common strategic framework adopted by the commission , each member state should prepare , in cooperation with its partners and in dialogue with the commission , a partnership contract . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds . ### on the basis of the common strategic framework adopted by the commission , each member state , in cooperation with its partners and in dialogue with the commission , should prepare a partnership contract , at the appropriate territorial level and in line with the respective institutional , legal and financial framework . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds .


### on the basis of the common strategic framework , each member state should prepare , in cooperation with its partners and in dialogue with the commission , a partnership contract . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds . ### on the basis of the common strategic framework , each member state should prepare , in cooperation with its partners as referred to in article 5 of this regulation , and in dialogue with the commission , a partnership agreement . the partnership agreement should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the european structural and investment funds . the partnership agreement should set out arrangements to ensure alignment with the union strategy for smart , sustainable and inclusive growth as well as the fund - specific missions pursuant to their treaty - based objectives , arrangements to ensure effective implementation and arrangements for the partnership principle and an integrated approach to territorial development .


### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional development needs . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . the fulfilment of those ex ante conditionalities should be assessed by the commission in the framework of its assessment of the partnership contract and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme . ### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional needs for sustainable development . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . an ex ante conditionality should be applied only where it has a direct link to and impact on the effective implementation of the european structural and investment funds . the commission should assess the information provided by member states on the fulfilment of ex ante conditionalities in the framework of its assessment of the partnership agreement and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme , in accordance with fund - specific rules .


### a performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states in 2017 and 2019 . a performance reserve should be foreseen and allocated in 2019 where milestones set in the performance framework have been attained . due to their diversity and multi - country character , there should be no performance reserve for ' european territorial cooperation ' programmes . in cases where the shortfall in the achievement of milestones or targets is significant , the commission should be able to suspend payments to the programme or , at the end of the programming period , apply financial corrections , in order to ensure that the union budget is not used in a wasteful or inefficient way . ### a performance framework based on positive incentives should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states that require it , in 2017 and 2019 . a performance reserve should be foreseen and allocated in 2019 where milestones set in the performance framework have been attained . due to their diversity and multi - country character , there should be no performance reserve for ' european territorial cooperation ' programmes .


### establishing a closer link between cohesion policy and the economic governance of the union will ensure that the effectiveness of expenditure under the csf funds is underpinned by sound economic policies and that the csf funds can , if necessary , be redirected to addressing the economic problems a country is facing . this process has to be gradual , starting with amendments to the partnership contract and to the programmes in support of council recommendations to address macroeconomic imbalances and social and economic difficulties . where , despite the enhanced use of csf funds , a member state fails to take effective action in the context of the economic governance process , the commission should have the right to suspend all or part of the payments and commitments . decisions on suspensions should be proportionate and effective , taking into account the impact of the individual programmes for addressing the economic and social situation in the relevant member state and previous amendments to the partnership contract . when deciding on suspensions , the commission should also respect equality of treatment between member states , taking into account in particular the impact of the suspension on the economy of the member state concerned . the suspensions should be lifted and funds be made available again to the member state concerned as soon as the member state takes the necessary action . ### establishing a closer link between cohesion policy and the economic governance of the union will ensure that the effectiveness of expenditure under the csf funds is underpinned by sound economic policies and that the csf funds can , if necessary , be redirected to addressing the economic problems a country is facing . this process has to be gradual , starting with amendments to the partnership contract and to the programmes in support of council recommendations to address macroeconomic imbalances and social and economic difficulties .


### establishing a closer link between cohesion policy and the economic governance of the union will ensure that the effectiveness of expenditure under the csf funds is underpinned by sound economic policies and that the csf funds can , if necessary , be redirected to addressing the economic problems a country is facing . this process has to be gradual , starting with amendments to the partnership contract and to the programmes in support of council recommendations to address macroeconomic imbalances and social and economic difficulties . where , despite the enhanced use of csf funds , a member state fails to take effective action in the context of the economic governance process , the commission should have the right to suspend all or part of the payments and commitments . decisions on suspensions should be proportionate and effective , taking into account the impact of the individual programmes for addressing the economic and social situation in the relevant member state and previous amendments to the partnership contract . when deciding on suspensions , the commission should also respect equality of treatment between member states , taking into account in particular the impact of the suspension on the economy of the member state concerned . the suspensions should be lifted and funds be made available again to the member state concerned as soon as the member state takes the necessary action . ### establishing a closer link between cohesion policy and the economic governance of the union will ensure that the effectiveness of expenditure under the european structural and investment funds is underpinned by sound economic policies and that the european structural and investment funds can , if necessary , be redirected to addressing the economic problems a country is facing . conditionality provisions deriving from the growth and stability pact should apply to the cf in relation to the fulfilment of economic governance conditions . this process has to be gradual , starting with amendments to the partnership agreement and to the programmes in support of council recommendations to address macroeconomic imbalances and social and economic difficulties .


### in order to ensure focus on the achievement of the union strategy for smart , sustainable and inclusive growth , common elements should be defined for all programmes . in order to ensure the consistency of programming arrangements for the csf funds , the procedures for adoption and amendment of programmes should be aligned . programming should ensure consistency with the common strategic framework and partnership contract , coordination of the csf funds between themselves and with the other existing financial instruments and the european investment bank . ### the european structural and investment funds should be implemented through programmes covering the programming period in accordance with the partnership agreement . programmes should be drawn up by member states following transparent procedures , in accordance with the institutional and legal framework of each member state . member states and the commission should cooperate to ensure coordination and consistency of programming arrangements for the european structural and investment funds . as the content of programmes is closely interlinked with that of the partnership agreement , the programmes should be submitted , at the latest , within three months of the submission of the partnership agreement . a longer deadline should be foreseen for the submission of european territorial cooperation programmes in order to take into account the multi - country character of those programmes . in particular a distinction should be made between the core elements of the partnership agreement and programmes which should be subject to a commission decision and other elements which are not covered by the commission decision and may be amended under the responsibility of the member state . programming should ensure consistency with the common strategic framework and partnership agreement , coordination between the european structural and investment funds and with the other existing financial instruments and the input of the european investment bank if relevant .


### member states should monitor programmes in order to review implementation and progress towards achieving the programme ' s objectives . to this end , monitoring committees should be set up and their composition and functions defined for csf funds . joint monitoring committees could be set up to facilitate coordination between the csf funds in order to ensure effectiveness , monitoring committees should be able to issue recommendations to managing authorities regarding implementation of the programme and should monitor actions taken as a result of its recommendations . ### member states should monitor programmes in order to review implementation and progress towards achieving the programme ' s objectives . to this end , monitoring committees should be set up and their composition and functions defined for european structural and investment funds . joint monitoring committees could be set up to facilitate coordination between the european structural and investment funds . in order to ensure effectiveness , monitoring committees should be able to issue recommendations to managing authorities regarding implementation of the programme , as well as ways of reducing the administrative burden on beneficiaries and should monitor actions taken as a result of its recommendations .


### in order for the commission to monitor progress towards achieving union objectives , member states should submit progress reports on the implementation of their partnership contracts . on the basis of such reports , the commission should prepare a strategy report on progress in 2017 and 2019 . ### in order for the commission to monitor progress towards achieving the union objectives of smart , sustainable and inclusive growth as well as towards reducing disparities , member states should submit progress reports on the implementation of their partnership agreements . on the basis of such reports , the commission should prepare a strategic report on progress in 2017 and 2019 .


### it is necessary to evaluate the effectiveness , efficiency and impact of assistance from the csf funds in order to improve the quality of implementation and design of programmes , and to determine the impact of programmes in relation to the targets for the union strategy for smart sustainable and inclusive growth and in relation to gdp and unemployment , where relevant . the responsibilities of member states and the commission in this regard should be specified . ### it is necessary to evaluate the effectiveness , efficiency and impact of assistance from the european structural and investment funds in order to improve the quality of implementation and design of programmes , and to determine the impact of programmes in relation to the targets for the union strategy for smart sustainable and inclusive growth and in relation to gdp , regional and local needs , climate targets and unemployment and gender mainstreaming where relevant . the responsibilities of member states and the commission in this regard should be specified .


### an evaluation plan should be drawn up by the authority responsible for the preparation of the programme . during the programming period managing authorities should carry out evaluations to assess the effectiveness and impact of a programme . the monitoring committee and the commission should be informed about the results of evaluations to facilitate management decisions . ### an evaluation plan should be drawn up by the authority responsible for the preparation of the programme . during the programming period managing authorities should ensure that evaluations are carried out to assess the effectiveness and impact of a programme . the monitoring committee and the commission should be informed about the results of evaluations to facilitate management decisions .


### ex post evaluations should be carried out in order to assess the effectiveness and efficiency of the csf funds and their impact on the overall goals of the csf funds and the union strategy for smart , sustainable and inclusive growth . ### ex post evaluations should be carried out in order to assess the effectiveness and efficiency of the european structural and investment funds and their impact on the overall goals and the union strategy for smart , sustainable and inclusive growth , in accordance with the relevant flagships targets , the contribution to addressing regional and local needs , as well as specific requirements established in the fund - specific rules . for each of the european structural and investment funds , the commission should prepare a synthesis report outlining the main conclusions of ex - post evaluations .


### to ensure the effectiveness , fairness and sustainable impact of the intervention of the csf funds , there should be provisions guaranteeing that investments in businesses and infrastructures are long - lasting and prevent the csf funds from being used to undue advantage . experience has shown that a period of five years is an appropriate minimum period to be applied , except where state aid rules foresee a different period . it is appropriate to exclude actions supported by the esf and those not entailing productive investment or investment in infrastructure from the general requirement of durability , unless such requirements are derived from applicable state aid rules , and to exclude contributions to or from financial instruments . ### to ensure the effectiveness , fairness and sustainable impact of the intervention of the european structural and investment funds , there should be provisions guaranteeing that investments in businesses and infrastructures are long - lasting and prevent the european structural and investment funds from being used to undue advantage . it is considered that a period of five years is an appropriate period to be applied , except where state aid rules foresee a different period . it is considered as well that it in the case of an operation comprising investment in infrastructure or productive investment , this operation should repay the contribution from the esi funds if within 10 years from the final payment to the beneficiary the productive activity is subject to relocation outside the union . it is appropriate to exclude actions supported by the esf and those not entailing productive investment or investment in infrastructure from the general requirement of durability , unless such requirements are derived from applicable state aid rules , and to exclude contributions to or from financial instruments .


### the pre - financing payment at the start of programmes ensures that the member state has the means to provide support to beneficiaries in the implementation of the programme from programme adoption . therefore , provisions should be made for initial pre - financing amounts from the csf funds . initial pre - financing should be totally cleared at closure of the programme . ### the pre - financing payment at the start of programmes ensures that the member state also has the means to provide ex ante support to beneficiaries from the start of the implementation of the programme , so as to ensure that the beneficiaries have the financial sustainability to make the allocated investments . therefore , provisions should be made for initial pre - financing amounts from the european structural and investment funds . initial pre - financing should be totally cleared at closure of the programme .


### in order to safeguard the union ' s financial interests , there should be measures limited in time that allow the authorising officer by delegation to interrupt payments where there is evidence to suggest a significant deficiency in the functioning of the management and control system , evidence of irregularities linked to a payment application , or a failure to submit documents for the purpose of clearance of accounts . ### in order to safeguard the union ' s financial interests , there should be measures limited in time that allow the authorising officer by delegation to interrupt payments where there is evidence to suggest a significant deficiency in the functioning of the management and control system , evidence of irregularities linked to a payment application , or a failure to submit documents for the purpose of examination and acceptance of accounts .


### additional general provisions are necessary in relation to the specific functioning of the funds . in particular , in order to increase their added value , and to enhance their contribution to the priorities of the union strategy for smart , sustainable and inclusive growth , the functioning of these funds should be simplified and concentrated on the goals of ‘ investment for growth and jobs’ and ‘ european territorial cooperation’ . ### additional general provisions are necessary in relation to the specific functioning of the funds . in particular , in order to increase their added value , and to enhance their contribution to the economic , social and territorial cohesion and to the priorities of the union strategy for smart , sustainable and inclusive growth , the functioning of these funds should be simplified and concentrated on the goals of ‘ investment for growth and jobs’ and ‘ european territorial cooperation’ .


### in order to promote the treaty objectives of economic , social and territorial cohesion , the ' investment for growth and jobs ' goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ' investment for growth and jobs ' goal from the cf . ### in order to promote the treaty objectives of economic , social and territorial cohesion , the ' investment for growth and jobs ' goal should support all regions . to provide balanced and gradual support and reflect the real level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , and to encourage the economic growth and social cohesion of the european regions , regions whose gdp per capita for the 2007–2013 period was less than 75 % of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75 % of the eu - 27 average should receive at least two thirds of their 2007–2013 allocation for the purpose of consolidating the development achieved . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ' investment for growth and jobs ' goal from the cf . in the aim of reflecting the real impact of the crisis , it is necessary to revise the economic data used and introduce new criteria such as the rate of unemployment to allocate cohesion policy funds , and to introduce an adjustment clause that allows for revising the category of the regions during the period , depending on substantial changes in circumstances , so that greater support may be given to a region for any deterioration .


### in order to promote the treaty objectives of economic , social and territorial cohesion , the ‘ investment for growth and jobs’ goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ‘ investment for growth and jobs’ goal from the cf . ### in order to promote the treaty objectives of economic , social and territorial cohesion , the ‘ investment for growth and jobs’ goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , to consolidate the development achieved and to encourage the economic growth and social cohesion of the european regions , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average and regions designated with phasing - out status in the 2007 - 2013 period should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ‘ investment for growth and jobs’ goal from the cf . single region island states eligible for funding from the cohesion fund in 2013 and outermost regions falling into the categories of transition and more developed regions should receive at least four fifths of their 2007 - 2013 allocations under the funds as defined in article 1 .


### it is necessary to lay down additional provisions concerning the programming , management , monitoring and control of operational programmes supported by the funds . operational programmes should set out priority axes corresponding to thematic objectives , elaborate a consistent intervention logic to tackle the development needs identified , and set out the framework for performance assessment . they should also contain other elements necessary to underpin the effective and efficient implementation of these funds . ### it is necessary to lay down additional provisions concerning the programming , management , monitoring and control of operational programmes supported by the funds in order to strengthen the focus on results . in particular , it is necessary to set out detailed requirements for the content of then operational programmes . this should facilitate the presentation of a consistent intervention logic to tackle the development needs identified , to set out the framework for performance assessment and to underpin the effective and efficient implementation of the funds . as a general principle a priority axis should cover one thematic objective , one fund and one category of region . where appropriate and in order to increase the effectiveness in a thematically coherent integrated approach , a priority axis may concern more than one category of region and combine one or more complementary investment priority from the erdf , esf and cf under one or more thematic objective .


### with a view to improving complementarities and simplifying implementation , it should be possible to combine support from the cf and the erdf with support from the esf in joint operational programmes under the growth and jobs goal . ### with a view to improving complementarities and simplifying implementation , it should be possible to combine support from the cf and the erdf with support from the esf in joint operational programmes under the ‘ investment for growth and jobs’ goal .


### major projects represent a substantial share of union spending and are frequently of strategic importance with respect to the achievement of the union strategy for smart , sustainable and inclusive growth . therefore it is justified that operations of substantial size continue to be subject to approval by the commission under this regulation . to ensure clarity , it is appropriate to define the content of a major project for this purpose . the commission should also have the possibility to refuse support for a major project where the granting of such support is not justified . ### major projects represent a substantial share of union spending and are frequently of strategic importance with respect to the achievement of the union strategy for smart , sustainable and inclusive growth . therefore it is justified that operations of substantial size continue to be subject to approval by the commission under this regulation . to ensure clarity , it is appropriate to define the content of a major project for this purpose . the commission should also have the possibility to refuse support for a major project where the granting of such support is not justified . specific conditions should be also defined for operations implemented under ppp structures .


### in order to give member states the option of implementing part of an operational programme using a result - based approach , it is useful to provide for a joint action plan comprising a set of actions to be carried out by a beneficiary to contribute to the objectives of the operational programme . in order to simplify and reinforce the result orientation of the funds the management of the joint action plan should be exclusively based on jointly agreed milestones , outputs and results as defined in the commission decision adopting the joint action plan . control and audit of a joint action plan should also be limited to the achievement of these milestones , outputs and results . consequently , it is necessary to lay down rules on its preparation , content , adoption , financial management and control of joint action plans . ### in order to give member states the option of implementing part of an operational programme using a result - based approach , it is useful to provide for a joint action plan comprising a project or group of projects set of actions to be carried out by a beneficiary to contribute to the objectives of the operational programme . in order to simplify and reinforce the result orientation of the funds the management of the joint action plan should be exclusively based on jointly agreed milestones , outputs and results as defined in the commission decision adopting the joint action plan . control and audit of a joint action plan should also be limited to the achievement of these milestones , outputs and results . consequently , it is necessary to lay down rules on its preparation , content , adoption , financial management and control of joint action plans .


### where an urban or territorial development strategy requires an integrated approach because it involves investments under more than one priority axis of one or several operational programmes , action supported by the funds should be carried out as an integrated territorial investment within an operational programme . ### where an urban or territorial development strategy requires an integrated approach because it involves investments under more than one priority axis of one or several operational programmes , action supported by the funds , which may be complemented with financial support from the eafrd or the emff , may be carried out as an integrated territorial investment within an operational programme .


### the certifying authority should draw up and submit to the commission payment applications . it should draw up the annual accounts , certifying the completeness , accuracy and veracity of the annual accounts and that the expenditure entered in the accounts complies with applicable union and national rules . its responsibilities and functions should be set out . ### the certifying authority should draw up and submit to the commission payment applications . it should draw up the accounts , certifying the completeness , accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable union and national rules . its responsibilities and functions should be set out .


### the audit authority should ensure that audits are carried out on the management and control systems , on an appropriate sample of operations and on the annual accounts . its responsibilities and functions should be set out . ### the audit authority should ensure that audits are carried out on the management and control systems , on an appropriate sample of operations and on the accounts . its responsibilities and functions should be set out .


### in addition to common rules on financial management , additional provisions are necessary for the erdf , esf , cf and the emff . in particular , with a view to ensuring reasonable assurance for the commission prior to the annual clearance of accounts , applications for interim payments should be reimbursed at a rate of 90 % of the amount resulting from applying the co - financing rate for each priority as laid down in the decision adopting the operational programme to the eligible expenditure for the priority . the outstanding amounts due should be paid to the member states upon annual clearance of accounts , provided that reasonable assurance has been attained in regard to the eligibility of expenditure for the year covered by the clearance procedure . ### in addition to common rules on financial management , additional provisions are necessary for the erdf , esf , cf and the emff . in particular , with a view to ensuring reasonable assurance for the commission , applications for interim payments should be reimbursed at a rate of 90 % of the amount resulting from applying the co - financing rate for each priority axis as laid down in the decision adopting the operational programme to the eligible expenditure for the priority axis . the outstanding amounts due should be paid to the member states provided that reasonable assurance has been attained in regard to the eligibility of expenditure .


### in order to supplement and amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of a code of conduct on the objectives and criteria to support the implementation of partnership , the adoption of the elements of the common strategic framework related to indicative actions of high european added value and corresponding principles for delivery , and priorities for cooperation , additional rules on the allocation of the performance reserve , the definition of the area and population covered by the local development strategies , detailed rules on financial instruments , the rules on certain types of financial instruments set up at national , regional , transnational or cross - border level , rules concerning funding agreements , transfer and management of assets , the arrangements for management and control , the rules on payment requests , and establishment of a system of capitalisation of annual instalments , the definition of the flat rate for revenue generating operations , the definition of the flat rate applied to indirect costs for grants based on existing methods and corresponding rates applicable in union policies , the responsibilities of member states concerning the procedure for reporting irregularities and recovery of sums unduly paid , the modalities of exchange of information of operations , the arrangements for the adequate audit trail , the conditions of national audits , the accreditation criteria for managing authorities and certifying authorities , the identification of commonly accepted data carriers , and the criteria for establishing the level of financial correction to be applied . the commission should also be empowered to amend , by means of delegated acts , annexes i and vi , both of which contain non - essential elements to this regulation , in order to address future adaptation needs . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . ### in order to supplement and amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of a code of conduct on the objectives and criteria to support the implementation of partnership , the methodology used to provide information on the support for climate change objectives , the criteria for the definition of the area and population covered by the local development strategies , detailed rules on financial instruments , the rules on certain types of financial instruments set up at national , regional , transnational or cross - border level , rules concerning the minimum provisions to be included in funding agreements and strategy documents , transfer and management of assets , management and control , the rules on payment requests , and establishment of a system of capitalisation of annual instalments , the definition of the flat rate and the method of calculation of current value of the net revenue for revenue generating operations , the definition of the flat rate applied to indirect costs for grants based on existing methods and corresponding rates applicable in union policies , methodology to be used in carrying out the cost - benefit analysis on major projects , decision on the extension of period applied in the case of operations implemented under ppp structures , the responsibilities of member states concerning the procedure for reporting irregularities and recovery of sums unduly paid , detailed rules for establishing a system to record and store data in computerised form on each operation and the modalities of exchange of information of operations , the criteria to assess compliance of authorities relating to the internal control environment , risk management , control activities , information and communication and monitoring systems , the adequate audit trail , the conditions of national audits , the identification of accepted data carriers , the rules concerning the use of data collected during audits , detailed rules concerning the cases that are to be regarded as serious deficiencies within the meaning of article 136 and the criteria for establishing the level of financial correction to be applied . the commission should also be empowered to amend annex v in order to address future adaptation needs . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level .


### the commission should be empowered to adopt , by means of implementing acts , as regards all csf funds , decisions approving the partnership contracts , decisions on the allocation of the performance reserve , decisions suspending payments linked to member states ' economic policies , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the amount to be transferred from each member state ' s cf allocation to the connecting europe facility , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections . ### with regard to all of the european structural and investment funds , the commission should be empowered to adopt , by means of implementing acts , decisions approving the partnership agreements , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the support to be provided from the cohesion fund to transport infrastructure projects of european added value and the pre - indentified projects listed in annex 1 of regulation [ . . . ] / 2012 on establishing the connecting europe facility that will be carried out in each member state , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections , decisions on the amount chargeable to the funds for the accounting year and the annual balance due to the member state or to be recovered .


### in order to ensure uniform conditions for the implementation of this regulation , the implementing powers relating to the methodology concerning climate change objectives , standard terms and conditions for monitoring of financial instruments , the uniform conditions concerning the monitoring and provision of monitoring information for financial instruments , the methodology for the calculation of net revenue for revenue - generating projects , the electronic data exchange system between the member state and the commission , the model of operational programme for the funds , the nomenclature for the categories of intervention , the format for information on major projects and methodology to be used in carrying out the cost - benefit analysis on major projects , the model for the joint action plan , the model of the annual and final implementation reports , certain technical characteristics of information and publicity measures and related instructions , rules on the exchange of information between beneficiaries and managing authorities , certifying authorities , audit authorities and intermediate bodies , the model of the management declaration , the models for the audit strategy , opinion and annual control report and methodology for the sampling method , the rules concerning use of data collected during audits , and the model for payment applications should be exercised in accordance with regulation 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 . ### in order to ensure uniform conditions for the implementation of this regulation , the implementing powers relating to standard terms and conditions for monitoring of financial instruments , the models for reporting on financial instruments , the electronic data exchange system between the member state and the commission , the model of operational programme for the funds , the nomenclature for the categories of intervention , the format for information on major projects , the model for the joint action plan , the model of the annual and final implementation reports , certain technical characteristics of information and publicity measures and related instructions , rules on the exchange of information between beneficiaries and managing authorities , certifying authorities , audit authorities and intermediate bodies , the model for the report and opinion of the independent audit body and the model for the description of the management and control system , the model for the accounts , the model of the management declaration , the models for the audit strategy , opinion and annual control report and methodology for the sampling method , and the model for payment applications should be exercised in accordance with regulation 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 .


### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective , ### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps , such as the northernmost regions with low population density as well as island , border and mountain regions , and the outermost regions , disadvantaged urban areas and remote border cities , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective ,


### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective , ### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , outermost regions and regions which suffer from severe and permanent natural or demographic handicaps , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective ,


### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective . ### since the objective of this regulation , namely to reduce disparities between levels of development of the various regions and the backwardness of the least favoured regions or islands , particular rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps , inter alia the northernmost regions with low population density as well as island , border and mountain regions , and the outermost regions , disadvantaged urban areas and remote border cities , cannot be sufficiently achieved by member states but can be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective .


### this regulation lays down the common rules applicable to 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 , which are operating under the common strategic framework . it also defines the provisions necessary to ensure the effectiveness of the [ csf funds ] and their coordination with one another and with other union instruments . the common rules are set out in part two . ### this regulation lays down the common rules applicable to 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 , which are operating under a common framework . it also defines the provisions necessary to ensure the effectiveness of the european structural and investment funds and their coordination with one another and with other union instruments . note to translation : the term ‘ european structural and investment funds’ will replace all relevant references of ‘ csf funds’ in this regulation and fund - specific regulations ; adopting this amendment will necessitate corresponding changes throughout the texts .


### the rules set out in this regulation apply without prejudice to the provisions laid down in regulation no [ … ] / 2012 of the european parliament and of the council on the financing , management and monitoring of the common agriculture policy and to the specific provisions laid down in the following regulations : ### the rules set out in this regulation apply without prejudice to the provisions laid down in regulation no [ … ] / 2012 of the european parliament and of the council on the financing , management and monitoring of the common agriculture policy and to the specific provisions laid down in the following regulations in accordance with the last sub - paragraph of this article :


### in addition , the following definitions shall apply : ### for the purposes of this regulation , the following definitions shall apply :


### ' union strategy for smart , sustainable and inclusive growth ' means the targets and&#160 ; shared objectives&#160 ; guiding the action of member states and the union set out in&#160 ; the communication of the commission : europe 2020 : &#160 ; a strategy for smart , sustainable and inclusive growth , and contained in the conclusions adopted by the european council of 17 june 2010 as annex i&#160 ; , council recommendation of 13 july 2010 on broad guidelines for the economic policies of the member states and the union1 and council decision of 21&#160 ; october 2010 on guidelines for the employment policies of the member states2 , and any revision of such targets and shared objectives ; ### ' union strategy for smart , sustainable and inclusive growth ' means the targets and&#160 ; shared objectives&#160 ; guiding the action of member states and the union set out in the conclusions adopted by the european council of 17 june 2010 as annex i&#160 ; , council recommendation of 13 july 2010 on broad guidelines for the economic policies of the member states and the union1 and council decision of 21&#160 ; october 2010 on guidelines for the employment policies of the member states2 , and any revision of such targets and shared objectives ;


### ' programming ' means the process of organisation , decision - making and allocation of financial resources in several stages intended to implement , on a multi - annual basis , the joint action by the union and the member states to achieve union strategy for smart , sustainable and inclusive growth ; ### ' programming ' means the process of organisation , decision - making and allocation of financial resources in several stages , with the involvement of partners in accordance with article 5 , intended to implement , on a multi - annual basis , the joint action by the union and the member states to achieve the objectives of the union strategy for smart , sustainable and inclusive growth ;


### ' beneficiary ' means a public or private body responsible for initiating or initiating and implementing operations ; in the context of state aid , the term ' beneficiary ' means the body which receives the aid ; in the context of financial instruments , the term ' beneficiary ' means the body that implements the financial instrument ; ### ' beneficiary ' means a public or private body as well as , only for the purposes of the eafrd and emff regulations , a natural person , responsible for initiating or initiating and implementing operations ; in the context of state aid schemes of this regulation ) , the term ' beneficiary ' means the body which receives the aid ; in the context of financial instruments under title iv of part ii of this regulation , the term ' beneficiary ' means the body that implements the financial instrument or the fund of funds as applicable ;


### ' public support ' means any financial support to the financing of an operation the origin of which is the budget of national , regional or local public authorities , the budget of the union related to the csf funds , the budget of public law bodies or the budget of associations of public authorities or public law bodies ; ### ' public expenditure ' means any public contribution to the financing of operations whose origin is the budget of national , regional or local public authorities , the budget of the union related to the european structural and investment funds , the budget of public law bodies or the budget of associations of public authorities or public law bodies ;


### ' partnership contract ' means the document prepared by the member state with the involvement of partners in line with the multi - level governance approach , which sets out the member state ' s strategy , priorities and arrangements for using the csf funds in an effective and efficient way to pursue the union strategy for smart , sustainable and inclusive growth , and which is approved by the commission following assessment and dialogue with the member state ; ### ' partnership agreement ' means the document prepared by the member state with the involvement of partners in line with the multi - level governance approach , which sets out the member state ' s strategy , priorities and arrangements for using the european structural and investment funds in an effective and efficient way to pursue the union strategy for smart , sustainable and inclusive growth , and which is approved by the commission following assessment and dialogue with the member state ; note to translation : the term ‘ partnership agreement’ will replace the term ' partnership contract ' in this regulation ; adopting this amendment will necessitate corresponding changes throughout the texts .


### ' sme ' means a micro , small or medium sized enterprise in the meaning of commission recommendation 2003 / 361 / ec , or subsequent amendments thereof ; ### ' sme ' means a micro , small or medium sized enterprise as defined in commission recommendation 2003 / 361 / ec , or subsequent amendments thereof ;


### ‘ accounting year , means , for the purposes of part three and part four , the period from 1 july to 30 june , except for the first accounting year , in respect of which it means the period from the start date for eligibility of expenditure until 30 june 2015 . the final accounting year shall be from 1 july 2022 to 30 june 2023 ; ### ' accounting year ' means , for the purposes of part three , the period from 1 july to 30 june , except for the first accounting year , in respect of which it means the period from the start date for eligibility of expenditure until 30 june 2015 . the final accounting year shall be from 1 july 2023 to 30 june 2024 ;


### the csf funds shall provide support , through multi - annual programmes , which complement national , regional and local intervention , to deliver the union strategy for smart , sustainable and inclusive growth , taking account of the integrated guidelines , the country - specific recommendations under article 121 of the treaty and the relevant council recommendations adopted under 148 of the treaty . ### the csf funds shall provide support , through multi - annual programmes and macro - regional development fund programmes , which complement national , regional and local intervention , to deliver the union strategy for smart , sustainable and inclusive growth , taking account of the integrated guidelines , the country - specific recommendations under article&#160 ; 121 of the treaty and the relevant council recommendations adopted under 148 of the treaty .


### the csf funds shall provide support , through multi - annual programmes , which complements national , regional and local intervention , to deliver the union strategy for smart , sustainable and inclusive growth , taking account of the integrated guidelines , the country - specific recommendations under article 121 of the treaty and the relevant council recommendations adopted under 148 of the treaty . ### the european structural and investment funds shall provide support , through multi - annual programmes , which complements national , regional and local intervention to deliver the union strategy for smart , sustainable and inclusive growth as well as the fund - specific missions pursuant to their treaty - based objectives , including economic , social and territorial cohesion taking account of the relevant integrated guidelines and the relevant country - specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and the relevant council recommendations adopted in accordance with article 148 of the treaty on the functioning of the european union and where appropriate at national level , the national reform programme .


### the commission and the member states shall ensure that support from the csf funds is consistent with the policies and priorities of the union and complementary to other instruments of the union . ### the commission and the member states shall ensure , taking account of the specific context of each member state , that support from the european structural and investment funds is consistent with the relevant policies , horizontal principles in accordance with articles 5 , 7 and 8 and priorities of the union and complementary to other instruments of the union .


### support from the csf funds shall be implemented in close cooperation between the commission and the member states . ### support from the european structural and investment funds shall be implemented in close cooperation between the commission and the member states in accordance with the principle of subsidiarity .


### member states and the bodies designated by them for that purpose shall be responsible for implementing programmes and carrying out their tasks under this regulation and the fund - specific rules at the appropriate territorial level , in accordance with the institutional , legal and financial framework of the member state and subject to compliance with this regulation and the fund - specific rules . ### member states , at the appropriate territorial level , in accordance with their institutional , legal and financial framework , and the bodies designated by them for that purpose shall be responsible for preparing and implementing programmes and carrying out their tasks , in partnership with the relevant partners referred to in article 5 , in compliance with this regulation and the fund - specific rules .


### arrangements for the implementation and use of the csf funds , and in particular the financial and administrative resources required for the implementation of the csf funds , in relation to the reporting , evaluation , management and control shall take into account the principle of proportionality having regard to the level of support allocated . ### arrangements for the implementation and use of the european structural and investment funds , and in particular the financial and administrative resources required for the preparation and implementation of the european structural and investment funds , in relation to the monitoring , reporting , evaluation , management and control shall respect the principle of proportionality having regard to the level of support allocated and shall take into account the overall aim of reducing administrative burden for bodies involved in the management and control of the programmes .


### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination among the csf funds , and with other union policies and instruments , including those in the framework of the union ' s external action . ### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination among the csf funds , and with other union policies and instruments , including those in the framework of the union ' s external action . special attention shall be given and , where relevant , resources be allocated for areas in which other union funds explicitly provide for an integrated approach , such as joint funding for integrated projects in the field of environment and climate .


### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination among the csf funds , and with other union policies and instruments , including those in the framework of the union ' s external action . ### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination among the european structural and investment funds , and with other relevant union policies , strategies and instruments , including those in the framework of the union ' s external action .


### the part of the union budget allocated to the csf funds shall be implemented within the framework of shared management between the member states and the commission , in accordance with article 53 of the financial regulation , with the exception of the amount of the cf transferred to the connecting europe facility referred to in article 84 and innovative actions at the initiative of the commission under article 9 of the erdf regulation , and technical assistance at the initiative of the commission . ### the part of the union budget allocated to the european structural and investment funds shall be implemented within the framework of shared management between the member states and the commission , in accordance with article 59 of the financial regulation , with the exception of the amount of the cf transferred to the connecting europe facility referred to in article 84 and innovative actions at the initiative of the commission under article 8 of the erdf regulation , and technical assistance at the initiative of the commission .


### the commission and the member states shall apply the principle of sound financial management in accordance with article 27 of the financial regulation . ### the commission and the member states shall apply the principle of sound financial management in accordance with article 30 of the financial regulation .


### the commission and the member states shall ensure the effectiveness of the csf funds , in particular through monitoring , reporting and evaluation . ### the commission and the member states shall ensure the effectiveness of the european structural and investment funds during preparation and implementation , in relation to monitoring , reporting and evaluation .


### for the partnership contract and each programme respectively , a member state shall organise a partnership with the following partners : ### for the partnership agreement and each programme respectively , a member state shall in accordance with their institutional and legal framework organise a partnership with the competent regional and local authorities . the partnership shall also include the following partners :


### in accordance with the multi - level governance approach , the partners shall be involved by member states in the preparation of partnership contracts and progress reports and in the preparation , implementation , monitoring and evaluation of programmes . the partners shall participate in the monitoring committees for programmes . ### in accordance with the multi - level governance approach , and in line with the partnership agreement , as referred to in paragraph 1 , the partners shall be involved by member states and the competent regional and local authorities , in accordance with article 4 in the preparation of partnership contracts and progress reports and in the preparation , implementation , monitoring and evaluation of programmes . the partners shall participate in the monitoring committees for programmes .


### in accordance with the multi - level governance approach , the partners shall be involved by member states in the preparation of partnership contracts and progress reports and in the preparation , implementation , monitoring and evaluation of programmes . the partners shall participate in the monitoring committees for programmes . ### in accordance with the multi - level governance approach , the partners referred to in paragraph 1 shall be involved by member states in the preparation of partnership agreements and progress reports throughout the preparation and implementation of programmes , including participation in the monitoring committees for programmes in accordance with article 42 .


### the objectives of the csf funds shall be pursued in the framework of sustainable development and the union ' s promotion of the aim of protecting and improving the environment , as set out in article 11 of the treaty , taking into account the polluter pays principle . ### the objectives of the european structural and investment funds shall be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the environment , as set out in article 11 and article 191 of the treaty , taking into account the polluter pays principle .


### the member states and the commission shall ensure that environmental protection requirements , resource efficiency , climate change mitigation and adaptation , disaster resilience and risk prevention and management are promoted in the preparation and implementation of partnership contracts and programmes . member states shall provide information on the support for climate change objectives using the methodology adopted by the commission . the commission shall adopt this methodology by means of an implementing act . the implementing act shall be adopted in accordance with the examination procedure referred to in article 143 . ### the member states and the commission shall ensure that environmental protection requirements , resource efficiency , climate change mitigation and adaptation , biodiversity and ecosystem protection , disaster resilience and risk prevention and management are promoted in the preparation and implementation of partnership agreements and programmes . member states shall provide information on the support for climate change objectives using the methodology based on the categories of intervention or measures adopted by the commission . this methodology shall consist of attaching weights to expenditure under the european structural and investment funds at an appropriate level to reflect the contribution to climate change mitigation and adaptation goals . the commission shall lay down uniform conditions on the implementation of this methodology to each of the european structural and investment funds by means of implementing acts . the implementing act shall be adopted in accordance with the examination procedure referred to in article 143 .


### each csf fund shall support the following thematic objectives in accordance with its mission in order to contribute to the union strategy for smart , sustainable and inclusive growth : strengthening research , technological development and innovation ; enhancing access to , and use and quality of , information and communication technologies ; enhancing the competitiveness of small and medium - sized enterprises , the agricultural sector and the fisheries and aquaculture sector ; supporting the shift towards a low - carbon economy in all sectors ; promoting climate change adaptation , risk prevention and management ; protecting the environment and promoting resource efficiency ; promoting sustainable transport and removing bottlenecks in key network infrastructures ; promoting employment and supporting labour mobility ; promoting social inclusion and combating poverty ; investing in education , skills and lifelong learning ; enhancing institutional capacity and an efficient public administration . thematic objectives shall be translated into priorities specific to each csf fund and set out in the fund - specific rules . ### each european structural and investment fund , in order to contribute to the union strategy for smart , sustainable and inclusive growth , including economic , social and territorial cohesion shall support the following thematic objectives . strengthening research , technological development and innovation ; enhancing access to , and use and quality of , information and communication technologies ; enhancing the competitiveness of small and medium - sized enterprises , the agricultural sector and the fisheries and aquaculture sector ; supporting the shift towards a low - carbon economy in all sectors ; promoting climate change adaptation , risk prevention and management ; preserving and protecting the environment , and promoting resource efficiency ; removing bottlenecks in key network infrastructures and filling in missing links ; promoting sustainable and quality employment and supporting labour mobility ; promoting social inclusion , combating poverty and any discrimination ; investing in education , training and vocational training for skills and lifelong learning ; enhancing institutional capacity of public authorities and stakeholders and efficient public administration ; thematic objectives shall be translated into priorities specific to each of the european structural and investment funds and set out in the fund - specific rules .