# Commission Implementing Regulation (EU) No 215/2014Show full title

Commission Implementing Regulation (EU) No 215/2014 of 7 March 2014 laying down rules for implementing Regulation (EU) No            1303/2013 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,            the Cohesion Fund and the European Maritime and Fisheries Fund with regard to methodologies for climate change support, the            determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for            the European Structural and Investment Funds         

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# Commission Implementing Regulation (EU) No 215/2014                     

# of 7 March 2014

# laying down rules for implementing Regulation (EU) No 1303/2013 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, the Cohesion Fund and the European Maritime and Fisheries Fund with regard                        to methodologies for climate change support, the determination of milestones and targets in the performance framework and                        the nomenclature of categories of intervention for the European Structural and Investment Funds                     

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down                           common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural                           Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European                           Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing                           Council Regulation (EC) No 1083/2006(1), and in particular the third subparagraph of Article 8, the fifth subparagraph of Article 22(7) and the second subparagraph                           of Article 96(2) thereof,                        

Whereas:

(1)Regulation (EU) No 1303/2013 lays down common provisions on the European Regional Development Fund (ERDF), the European Social                              Fund (ESF), the Cohesion Fund, the European Agricultural Fund for Rural Development (EAFRD) and the European Maritime and                              Fisheries Fund (EMFF) which provide support under the cohesion policy and now operate under a common framework.

(2)The provisions in this Regulation are closely linked, since they deal with the fund-specific rules for each of the five European                              Structural and Investment Funds (the ‘ESI Funds’) on aspects common to three or more of them, i.e. a methodology for climate                              change support, the determination of milestones and targets in the performance framework and the nomenclature of categories                              of intervention and all affect the content of programmes. To ensure coherence between those provisions, which should enter                              into force at the same time to facilitate strategic programming of the ESI Funds, and to facilitate a comprehensive view and                              compact access to them by all Union residents, it is desirable to include these elements relevant for the programming of the                              ESI Funds to be set out by implementing acts as required by Regulation (EU) No 1303/2013 in a single Regulation.

(3)Pursuant to the third subparagraph of Article 8 of Regulation (EU) No 1303/2013, it is necessary to adopt a common methodology                              to determine the level of support for climate change objectives for each of the five ESI Funds. That methodology should consist                              of assigning a specific weighting to the support provided under the ESI Funds at a level which reflects the extent to which                              such support makes a contribution to climate change mitigation and adaptation goals. The specific weighting assigned should                              be differentiated on the basis of whether the support makes a significant or a moderate contribution towards climate change                              objectives. Where the support does not contribute towards those objectives or the contribution is insignificant, a weighting                              of zero should be assigned. The standard weightings should be used to ensure a harmonised approach to tracking of climate                              change related expenditure across different Union policies. The methodology should nevertheless reflect the differences in                              the interventions of each of the different ESI Funds. In accordance with Regulation (EU) No 1303/2013, in the case of the                              ERDF, the ESF and the Cohesion Fund weightings should be attached to categories of intervention established within the nomenclature                              adopted by the Commission. In the case of the EAFRD weightings should be attached to focus areas set out in Regulation (EU)                              No 1305/2013 of the European Parliament and of the Council(2) and in the case of the EMFF to measures set out in a future Union legal act establishing the condition for the financial                              support for maritime and fisheries policy for the 2014-2020 programming period.

(4)Pursuant to the fifth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013 it is also necessary to lay down detailed                              arrangements for determining the milestones and targets in the performance framework for each priority included in programmes                              supported by the ESI Funds and for assessing the achievement of those milestones and targets.

(5)The verification of whether the milestones and targets fulfil the conditions set out in Annex II to Regulation (EU) No 1303/2013                              requires recording of the information used for this purpose and of the methodological approach taken to establish the performance                              framework. While the inclusion of that information in programmes should be voluntary, such documentation should be available                              both to the Member State and to the Commission to inform the development of a performance framework which is consistent with                              Annex II to Regulation (EU) No 1303/2013.

(6)Achievement of milestones set in the performance framework is a precondition for the definitive allocation of the performance                              reserve and serious failure to achieve milestones may lead to suspension of interim payments. It is therefore important to                              set out detailed arrangements for setting milestones and to define precisely what constitutes achievement of milestones.

(7)Since achievement of targets set for the end of the programming period is an important measure of success delivering ESI Funds                              and serious failure to achieve targets may be the basis for a financial correction, it is important to state clearly the arrangements                              for setting targets and to clarify precisely what constitutes achieving targets or a serious failure to do so.

(8)In order to reflect the progress in implementation of operations under a priority, it is necessary to set out the characteristics                              of key implementation steps.

(9)In order to ensure that the performance framework reflects adequately the objectives and results sought for each Fund, or                              the Youth Employment Initiative, and category of region, where appropriate, it is necessary to set out specific provisions                              on the structure of the performance framework and on the assessment of the achievement of milestones and targets, where a                              priority covers more than one Fund or category of region. As only the ESF and the ERDF provide for financial allocations by                              category of region, the latter should not be considered relevant for the purposes of setting up a performance framework for                              the Cohesion Fund, the EAFRD and the EMFF.

(10)Pursuant to the second subparagraph of Article 96(2) of Regulation (EU) No 1303/2013 it is necessary to specify common categories                              of intervention for the ERDF, the ESF and Cohesion Fund to enable Member States to submit to the Commission consistent information                              on the programmed use of the these Funds as well as information on the cumulative allocation and expenditure of these Funds                              by category and the number of operations throughout the application period of a programme. This is to enable the Commission                              to inform the other Union institutions and citizens of the Union in an appropriate manner about the use of the Funds. With                              the exception of categories of intervention which correspond directly to thematic objectives or investment priorities set                              out in Regulation (EU) No 1303/2013 and in Fund-specific Regulations, the categories of intervention can be applied to support                              under different thematic objectives.

(11)In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter                              into force on the day following that of its publication in the *Official Journal of the European Union*.

(12)The measures provided for in this Regulation are in accordance with the second subparagraph of Article 150(3) of Regulation                              (EU) No 1303/2013, given that the Coordination Committee for the European Structural and Investment Funds established by Article                              150(1) of that Regulation delivered an opinion,

HAS ADOPTED THIS REGULATION:

## CHAPTER IU.K.**METHODOLOGY FOR DETERMINING THE SUPPORT FOR CLIMATE CHANGE OBJECTIVES FOR EACH OF THE ESI FUNDS**(Empowerment under the third subparagraph of Article 8 of Regulation (EU) No 1303/2013)

### Article 1U.K.Methodology for the calculation of support by the ERDF, the ESF and the Cohesion Fund for climate change objectives

1.The calculation of support to be used for climate change objectives by the ERDF and the Cohesion Fund shall be carried out                        in two steps as follows:                  

(a)the coefficients set out in Table 1 of Annex I to this Regulation shall be applied by intervention field code to financial                        data reported for those codes;                  

(b)in relation to financial data reported against intervention field codes that have a coefficient of zero, where financial data                        is reported in the thematic objective dimension against codes 04 and 05 set out in Table 5 of Annex I to this Regulation,                        the data shall be weighted with a 40 % coefficient in terms of their contribution to climate change objectives.                  

2.The climate change coefficients applied on the basis of Table 1 of Annex I to this Regulation shall also apply to the respective                        categories under the European territorial cooperation goal established on the basis of the second subparagraph of Article                        8(2) of Regulation (EU) No 1299/2013 of the European Parliament and of the Council(3).                  

3.The calculation of support for climate change objectives by the ESF shall be made by identifying the financial data reported                        against dimension code 01 ‘Supporting the shift to a low carbon, resource efficient economy’ in accordance with Dimension                        6 ‘Codes for the secondary theme dimension under the European Social Fund’ as set out in Table 6 of Annex I to this Regulation.                  

### Article 2U.K.Methodology for the calculation of support by the EAFRD for climate change objectives

1.The indicative amount of support to be used for climate change objectives by the EAFRD in each programme as referred to in                        Article 27(6) of Regulation (EU) No 1303/2013 shall be calculated by applying the coefficients set out in Annex II to this                        Regulation to the planned expenditure shown in the financing plan referred to in Article 8(1)(h) of Regulation (EU) No 1305/2013                        in relation to the priorities and focus areas referred to in points 3(b), 4, 5 and 6(b) of Article 5 of Regulation (EU) No                        1305/2013.                  

2.For the purpose of reporting on support used for climate change objectives in the annual implementation report in accordance                        with Article 50(4) and (5) of Regulation (EU) No 1303/2013, the coefficients referred to in paragraph 1 shall be applied to                        the information on expenditure referred to in Article 75(2) of Regulation (EU) No 1305/2013.                  

### Article 3U.K.Methodology for the calculation of support by the EMFF for climate change objectives

1.The contribution to climate change by the EMFF shall be calculated by attaching coefficients to each of the main measures                        supported by the EMFF reflecting the climate change relevance of each of these measures.                  

Support by the EMFF for climate change objectives shall be calculated on the basis of the following information:

(a)the indicative amount of support to be used for climate change objectives by the EMFF in each programme as referred to in                        Article 27(6) of Regulation (EU) No 1303/2013;                  

(b)the coefficients established for the main measures supported by the EMFF as set out in Annex III to this Regulation;                  

(c)reporting by Member States on financial appropriations and expenditure by measure in annual implementation reports pursuant                        to Article 50(4) and (5) of Regulation No 1303/2013;                  

(d)the information and data provided by Member States on operations selected for funding pursuant to a future Union legal act                        establishing the conditions for the financial support for maritime and fisheries policy for the programming period 2014-2020                        (the ‘EMFF Regulation’).                  

2.A Member State may propose in its operational programme that a coefficient of 40 % be assigned to a measure weighed with a                        coefficient of 0 % in Annex III to this Regulation, provided that it can demonstrate the relevance of that measure to climate                        change mitigation or adaptation.                  

## CHAPTER IIU.K.**DETERMINING MILESTONES AND TARGETS IN THE PERFORMANCE FRAMEWORK AND ASSESSING THEIR ACHIEVEMENT**(Empowerment under the fifth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)

### Article 4U.K.Information to be recorded by the bodies preparing the programmes

1.The bodies preparing programmes shall record information on the methodologies and criteria applied to select indicators for                        the performance framework to ensure that corresponding milestones and targets comply with the conditions set out in paragraph                        3 of Annex II to Regulation (EU) No 1303/2013 for all programmes and priorities supported by the ESI Funds, as well as the                        specific allocation to the Youth Employment Initiative (‘YEI’) as referred to in Article 16 of Regulation (EU) No 1304/2013                        of the European Parliament and of the Council(4), subject to the exceptions set out in paragraph 1 of Annex II to Regulation (EU) No 1303/2013.                  

2.The information recorded by the bodies preparing programmes shall permit verification of compliance with the conditions set                        out in paragraph 3 of Annex II to Regulation (EU) No 1303/2013 for the milestones and targets. This shall include:                  

(a)data or evidence used to estimate the value of milestones and targets and the calculation method, such as data on unit costs,                        benchmarks, standard or a past rate of implementation, expert advice and the conclusions of the ex-ante evaluation;                  

(b)information on the share of the financial allocation represented by operations, to which the output indicators and key implementation                        steps set out in the performance framework correspond, as well as the explanation of how that share has been calculated;                  

(c)information on how the methodology and mechanisms to ensure consistency in the functioning of the performance framework set                        out in the Partnership Agreement in accordance with Article 15(1)(b)(iv) of Regulation (EU) No 1303/2013 have been applied;                  

(d)an explanation of the selection of result indicators or key implementation steps, where these have been included in the performance                        framework.                  

3.The information on the methodologies and criteria applied to select indicators for the performance framework and to fix corresponding                        milestones and targets recorded by the bodies preparing programmes shall be made available at the request of the Commission.                  

4.The requirements referred to in paragraphs 1 to 3 of this Article shall also apply to the revision of milestones and targets                        in accordance with Article 30 of Regulation (EU) No 1303/2013.                  

### Article 5U.K.Establishment of milestones and targets

1.Milestones and targets shall be set at the level of the priority, except in the cases referred to in Article 7. Output indicators                        and key implementation steps set out in the performance framework shall correspond to more than 50 % of the financial allocation                        to the priority. For the purposes of establishing that amount, an allocation to an indicator or key implementation step shall                        not be counted more than once.                  

2.For all ESI Funds, except for the EAFRD, the milestone and the target for a financial indicator shall refer to the total amount                        of eligible expenditure entered into the accounting system of the certifying authority and certified by that authority in                        accordance with point (c) of Article 126 of Regulation (EU) No 1303/2013.                  

For the EAFRD, they shall refer to the realised total public expenditure entered into the common monitoring and evaluation                     system.                  

3.For all ESI Funds, except for the ESF and the EAFRD, the milestone and target for an output indicator shall refer to operations,                        where all the actions leading to outputs have been implemented in full, but for which not all the payments have necessarily                        been made.                  

For the ESF and for the EAFRD for measures according to Articles 16, 19(1)(c), 21 (1)(a) and (b), 27, 28, 29, 30, 31, 33,                     34 of Regulation (EU) No 1305/2013, they may also relate to the achieved value for operations which have been started but                     where some of the actions leading to outputs are still ongoing.                  

For other measures under the EAFRD, they shall refer to the completed operations in the meaning of Article 2(14) of Regulation                     (EU) No 1303/2013.                  

4.A key implementation step shall be an important stage in the implementation of operations under a priority, whose completion                        is verifiable and may be expressed by a number or percentage. For the purpose of Articles 6 and 7 of this Regulation, key                        implementation steps shall be treated as indicators.                  

5.A result indicator shall be used only where appropriate and closely linked to supported policy interventions.                  

6.Where the information referred to in Article 4(2) of this Regulation has been found to be based on incorrect assumptions leading                        to under- or over-estimation of targets or milestones, this may be considered to constitute a duly justified case in the meaning                        of paragraph 5 of Annex II to Regulation (EU) No 1303/2013.                  

### Article 6U.K.Achievement of milestones and targets

1.The achievement of milestones and targets shall be assessed by taking into account all indicators and key implementation steps                        included in the performance framework set at the level of priority in the meaning of Article 2(8) of Regulation (EU) No 1303/2013                        except in cases referred to in Article 7 of this Regulation.                  

2.The milestones or targets of a priority shall be deemed to be achieved if all indicators included in the related performance                        framework have achieved at least 85 % of the milestone value by the end of 2018 or at least 85 % of the target value by the                        end of 2023. By way of derogation, where the performance framework includes three or more indicators, the milestones or targets                        of a priority may be deemed to be achieved if all indicators except for one achieve 85 % of their milestone values by the                        end of 2018 or 85 % of their target value by the end of 2023. The indicator, which does not achieve 85 % of its milestone                        or target value, shall not achieve less than 75 % of its milestone or target value.                  

3.For a priority whose performance framework includes no more than two indicators, a failure to achieve at least 65 % of the                        milestone value by the end of 2018 for either of these indicators shall be deemed a serious failure to achieve milestones.                        A failure to achieve at least 65 % of the target value by the end of 2023 for either of these indicators shall be deemed a                        serious failure to achieve the targets.                  

4.For a priority whose performance framework includes more than two indicators the failure to achieve at least 65 % of the milestone                        value by the end of 2018 for at least two of those indicators shall be deemed a serious failure to achieve milestones A failure                        to achieve at least 65 % of the target value by the end of 2023 for at least two of these indicators shall be deemed a serious                        failure to achieve the targets.                  

### Article 7U.K.Performance framework for priority axes referred to in Article 96(1)(a) and (b) of Regulation (EU) No 1303/2013 and priority                        axes integrating the YEI

1.The indicators and key implementation steps selected for the performance framework, their milestones and targets, as well                        as their achievement values shall be broken down by Fund and, for the ERDF and the ESF, by category of region.                  

2.The information required in Article 4(2) of this Regulation shall be set out by Fund and by category of region, where applicable.                  

3.The achievement of milestones and targets shall be assessed separately for each Fund and for each category of region within                        the priority, taking into account the indicators, their milestones and targets, and their achievement values broken down by                        Fund and category of region. Output indicators and key implementation steps set out in the performance framework shall correspond                        to more than 50 % of the financial allocation to the Fund and category of region, where applicable. For the purposes of establishing                        that amount, an allocation to an indicator or key implementation step shall not be counted more than once.                  

4.If the resources for the YEI are programmed as a part of a priority axis in accordance with Article 18(c) of Regulation (EU)                        No 1304/2013, a performance framework shall be established separately for the YEI and the achievement of milestones set for                        the YEI shall be assessed separately from the other part of the priority axis.                  

## CHAPTER IIIU.K.**NOMENCLATURE OF CATEGORIES OF INTERVENTION FOR THE ERDF, THE ESF AND THE COHESION FUND UNDER THE INVESTMENT FOR GROWTH AND                           JOBS GOAL**

### Article 8U.K.Categories of intervention for the ERDF, the ESF and the Cohesion Fund(Empowerment under the second subparagraph of Article                        96(2) of Regulation (EU) No 1303/2013)

1.The nomenclature for categories of intervention referred to in the second subparagraph of Article 96(2) of Regulation (EU)                        No 1303/2013 is set out in Tables 1 to 8 of Annex I to this Regulation. The Codes set out in these tables shall apply to the                        ERDF with regard to the Investment for growth and jobs goal, the Cohesion Fund, the ESF and the YEI, as specified in paragraphs                        2 and 3 of this Article.                  

2.Codes 001 to 101 set out in Table 1 of Annex I to this Regulation shall only apply to the ERDF and the Cohesion Fund.                  

Codes 102 to 120 set out in Table 1 of Annex I to this Regulation shall only apply to the ESF.

Only Code 103 set out in Table 1 of Annex I to this Regulation shall apply to the YEI.

Codes 121, 122 and 123 set out in Table 1 of Annex I to this Regulation shall apply to the ERDF, the Cohesion Fund and the                     ESF.                  

3.The codes set out in Tables 2 to 4, 7 and 8 of Annex I to this Regulation shall apply to the ERDF, the ESF, the YEI and the                        Cohesion Fund.                  

The codes set out in Table 5 of Annex I to this Regulation shall only apply to the ERDF and the Cohesion Fund.

The codes set out in Table 6 of Annex I to this Regulation shall only apply to the ESF and the YEI.

## CHAPTER IVU.K.**FINAL PROVISIONS**

## Article 9U.K.

This Regulation shall enter into force on the day following that of its publication in the *Official Journal of the European Union*.                  

Article 3 and Annex III to this Regulation shall apply with effect as of the entry into force of the EMFF Regulation.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 7 March 2014.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

## ANNEX IU.K.**Nomenclature for the categories of intervention of the Funds** (5) **under the Investment for growth and jobs goal and of the Youth Employment Initiative**

### TABLE 1:

### CODES FOR THE INTERVENTION FIELD DIMENSION

### TABLE 2:

### CODES FOR THE FORM OF FINANCE DIMENSION

### TABLE 3:

### CODES FOR THE TERRITORIAL DIMENSION

### TABLE 4:

### CODES FOR THE TERRITORIAL DELIVERY MECHANISMS DIMENSION

### TABLE 5:

### CODES FOR THEMATIC OBJECTIVE DIMENSION

### TABLE 6:

### CODES FOR THE SECONDARY THEME DIMENSION UNDER THE ESF

### TABLE 7:

### CODES FOR THE ECONOMIC ACTIVITY DIMENSION

### TABLE 8:

### CODES FOR THE LOCATION DIMENSION

## ANNEX IIU.K.**Coefficients for calculating amounts of support for climate change objectives in the case of the European Agricultural Fund                           for Rural Development pursuant to Article 2**

## ANNEX IIIU.K.

### **Coefficients for calculating amounts of support for climate change objectives in the case of the European Maritime and Fisheries                           Fund pursuant to Article 3**U.K.

1

OJ L 347, 20.12.2013, p. 320.                           

2

Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development                              by the European Agricultural Fund for Rural Development and repealing Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).                           

3

Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for                              the support from the European Regional Development Fund to the European territorial cooperation goal (OJ L 347, 20.12.2013, p. 259).                           

4

Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund                              and repealing Council Regulation (EC) No 181/2006 (OJ L 347, 20.12.2013, p. 470).                           

5

European Regional Development Fund, Cohesion Fund and European Social Fund.