Data fields Indication of Funds for which data is not required

Data on the beneficiary (1) (2)

1. Name and unique identifier, where relevant, of each beneficiary

2. Information whether the beneficiary is a public or private law body, or an entity with or without legal personality, or a natural person. If a natural person, date of birth and national ID number. If public or private law body, or an entity with or without legal personality, VAT or tax identification number

3. Information on all beneficial owners of the beneficiary, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s) Member States may comply with this requirement by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included.

4. Information on whether the beneficiary is the body receiving the aid (in the context of State aid) or granting the aid (in the context of de minimis aid)

5. Only for PPP operations, information whether the beneficiary is the public body initiating the PPP or the private partner selected for its implementation

6. Only for small projects funds (Interreg), information whether the beneficiary of a small project fund is a cross-border legal body, a European grouping of territorial cooperation or a body which has legal personality Not applicable to ERDF under the Investment for jobs and growth goal, ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

7. Contact details of the beneficiary

Data on the beneficiary in the context of financial instruments

8. Information whether the beneficiary is: (a) the body that implements a holding fund or, (b) where there is no holding fund structure, the body that implements a specific fund, or (c) where the managing authority implements financial instrument directly, information on the managing authority

Data on the operation

9. Name and unique identifier of the operation

10. Short description of the operation. Information on what is being financed and key objectives

11. Information whether the operation falls under the provisions of Article 94 or 95

12. Information whether the operation is an operation of strategic importance

13. Information whether the operation is pursuant to Article 12(1) of the BMVI Regulation, Article 12(1) of the ISF Regulation, and Article 15(1) of the AMIF Regulation, or a specific action, or an action listed in Annex IV to those Regulations, or operating support or emergency assistance Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

14. Date of submission of the application for the operation

15. Starting date as indicated in the document setting out the conditions for support

16. End date as indicated in the document setting out the conditions for support

17. Actual date when the operation is physically completed or fully implemented

18. Body issuing the document setting out the conditions for support

19. Date of the document setting out the conditions for support and date of its amendments, if any

20. Information whether the public support for the operation will constitute State aid

21. Information whether the public support for the operation will constitute de minimis aid

22. Information whether the operation is a PPP operation

23. Information whether the beneficiary or other entities implementing the operation in accordance with Union procurement rules use contractors and if so, once the corresponding contracts are signed, information on: (a) all contractors, including name and VAT registration or tax identification number of the contractor(s), (b) and beneficial owners of the contractor, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s) of these beneficial owners and (c) contracts (date of the contract, name, reference and contract amount)

Member States may comply with the requirement under point (b) by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included. Information under this field is only required where public procurement procedures above the Union thresholds are concerned.

24. Information (3) on whether the contractor, as referred to in the field 23, uses sub-contractors and if so, once the corresponding sub-contracts are signed, information on all sub-contractors listed in the procurement documents (of the contractor), namely name and VAT registration or tax identification number and information on sub-contracts (date of the contract, name, reference and contract amount) The requirement to record the information under this field shall apply from one year after the entry into force of this regulation.

25. Information on whether for the implementation of the operation, the beneficiary further cascades the grant to other entities. If so, information on their name, VAT registration or tax identification number and information on agreements between them and the beneficiary (date of agreement, reference and agreement amount)

26. Only where the total cost of the operation (including VAT) exceeds 5 million EUR, information whether VAT on expenditure incurred by the beneficiary is non-recoverable under national VAT legislation (point (c) of Article 64(1)),

27. Currency of the operation (as set out in the document setting out the condition for support)

28. CCI of the programme(s) under which the operation is supported

29. Priority or priorities of the programme(s) under which the operation is supported

30. Fund(s) from which the operation is supported. If there are several funds or other Union instruments from which the operation is supported, information on the split, on the pro-rata amounts, etc.

31. Information on whether the operation is with the participation of a third country, or takes place in a third country. If so, identification of that third country Not applicable to the ERDF, ESF+, Cohesion Fund or JTF

32. Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of food: (a) purchased by the beneficiary; (b) obtained in accordance with Article 17(2) of the ESF+ Regulation; (c) delivered to the bodies distributing the food to end recipients; and (d) distributed to end recipients Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

33. Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of basic material assistance: (a) purchased by the beneficiary; (b) delivered to bodies distributing the assistance to end recipients; and (c) distributed to end recipients Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

34. Only for ESF+ support provided under specific objective set out in point (m) of Article 4(1), number of vouchers or cards (or other instruments of indirect delivery) issued, and delivered to end recipients, and used by end recipients, as well as information on the total amount of expenditure loaded in vouchers or cards (or other instruments of indirect delivery) delivered to end recipients, and used by end recipients Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

35. Category(ies) of region concerned by the operation Not applicable to the Cohesion Fund, EMFAF, AMIF, ISF or BMVI

Data specific to financial instruments operations

36. Information on whether the financial instrument is combined with programme support in the form of grants within the meaning of Article 58(5)

37. Information on whether the financial instrument operation is implemented directly by the managing authority, or is implemented under the responsibility of the managing authority, within the meaning of Article 59(1) and (2)

38. Information on whether the financial instrument operation is implemented across consecutive periods, and if so, identification of the periods concerned below: (a) 2014-2020 and 2021-2027 (b) 2021-2027 and post-2027

39. Where the financial instrument is organised through a holding fund, information about the body implementing a specific fund under the holding fund

40. Procedure for selecting the body implementing the financial instrument

41. Legal status of the financial instrument, either: (a) an investment of programme resources into the capital of a legal entity; or (b) separate blocks of finance or fiduciary accounts

42. Contact details of the beneficiary, and, where the financial instrument is set up with a holding fund, contact details of the body implementing a specific fund under the holding fund

43. Date of signature of the funding agreement between the managing authority and the body implementing a holding fund, or a specific fund without a holding fund

44. Date of signature of the funding agreement between the body implementing a holding fund and the body implementing a specific fund

45. Date of completion of the ex-ante assessment referred to in Article 58(3)

Data on types of intervention

46. Codes for intervention field dimension, for form of support dimension, for territorial delivery mechanism and territorial focus dimension, for economic activity dimension, for location dimension, for gender tracking and for macro-regional and sea basin strategies, where applicable, pursuant to Annex I to this Regulation and Annex VII to the ERDF and CF Regulation, as well as Annex VI to the AMIF, ISF and BMVI Regulations Not applicable to EMFAF

47. Code(s) for ESF+ secondary theme dimension, pursuant to Annex I to this Regulation Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

48. Codes for the type of action, implementation and particular themes dimensions, pursuant to Annex VI to the AMIF, ISF and BMVI Regulations Not applicable to the ERDF, ESF+ , Cohesion Fund, JTF or EMFAF

Data on indicators for all operations (including financial instruments operations)

49. Unique identifier and indicator name for each of the common and/or programme specific output indicators relevant for the operation

50. For each output indicator: (a) measurement unit, (b) target value for the operation, where applicable, broken down by gender where applicable, (c) cumulative values achieved to date, where applicable, broken down by gender, where applicable, (d) achievement ratio (achieved value/target value), where applicable Not applicable to EMFAF

51. Milestone value for each output indicator, where applicable and broken down by gender, where applicable Not applicable to the ESF+ support provided under specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, or to EMFAF, AMIF, ISF or BMVI

52. Unique identifier and indicator name for each of the common and/or programme specific result indicators relevant for the operation

53. Indicator breakdown, where specifically required in the Fund specific Regulations Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

54. Measurement unit for each result indicator, where relevant Not applicable to ERDF, Cohesion Fund, JTF or EMFAF

55. Baseline and target value for each result indicator for the operation, where applicable and broken down by gender, where applicable, as well as values achieved to date and result indicator achievement ratio (achieved value/target value) Not applicable to EMFAF Baseline value not applicable to ESF+, AMIF, ISF or BMVI

Financial data specific to operations (in the currency applicable to the operation)

56. Amount of the total eligible cost of the operation approved in the latest version of the document setting out the conditions for support

57. Amount of the total eligible costs for which public contribution is provided

58. Amount of support from the Funds paid or to be paid

Financial data specific to financial instruments operations (in the currency applicable to the operation)

59. Amount of programme contribution, committed to a financial instrument and approved in a document setting out the conditions for support (funding agreement), out of which: (a) amount of public contribution; (b) amount of Funds contribution, broken down by Fund

60. Amount of private and public resources mobilised in addition to the Funds, by product: loans; guarantees; equity or quasi-equity; grants within a financial instrument operation

61. Interest and other gains generated by support from the Funds to financial instruments

62. Amount of interests and other gains attributable to the Funds used until the end of eligibility period used for capital investments, as well as payments of management fees and reimbursement management costs

63. Amounts of interests and other gains attributable to the Funds not used until the end of eligibility period

64. Support from the Funds used for differentiated treatment of investors operating under the market economy principle through an appropriate sharing of risks and profits

65. Resources returned attributable to support from the Funds, out of which capital repayments, or gains, or other earnings and yields

66. Information on re-use of resources returned attributable to the support from the Funds within the eligibility period, providing separate records for the amounts: (a) re-used in the same or other financial instruments for further investments in final recipients, (b) to cover the losses in the nominal amount of the Funds contribution to the financial instrument resulting from negative interest, and/or (c) for any management costs and fees associated to such further investments

67. Re-use of resources returned which are attributable to the support from the Funds within a period of 8 years after the end of the eligibility period

68. Total value of loans, equity or quasi-equity investments in final recipients guaranteed with programme resources and actually disbursed to final recipients

69. Information on: (a) the final recipient of support from the Funds, name(s) and ID number, (b) beneficial owners of the final recipient, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s), (c) amount of support received (grant, loan, guaranteed loan, equity) Member States may comply with the requirement under point (b) by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included therein.

Data on payment claims by the beneficiary

70. Date of receipt of each payment claim by the beneficiary

71. Date of the last payment to the beneficiary (for the purposes of the start date for the document retention period)

72. Amount of eligible expenditure in each payment claim as paid out to the beneficiary, as well as the date of payment to the beneficiary

73. Total amount of eligible expenditure entered into the accounting system(s) that has been included in the final payment application for the accounting year and total amount of the corresponding public contribution made or to be made

74. Only for operations with expenditure related to operations covering more than one category of region, pro-rata allocation of expenditure to the categories of region Not applicable to the ESF+, EMFAF, AMIF, ISF or BMVI

75. Only for operations with expenditure related to operations receiving support from one or more Funds or one or more programmes and from other Union instruments, pro-rata allocation of expenditure to each Fund and for the programme or programmes

76. Dates and short description of the results of management verifications of the operation

77. Dates and short description of the results of on-the-spot audits of the operation

78. Body carrying out audit work or verifications

Data on expenditure in payment claim from beneficiary – only for expenditure based on real costs

79. Eligible expenditure declared to the Commission established on the basis of costs actually incurred and paid, together with in-kind contributions and depreciation, where applicable

80. Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of costs actually reimbursed and paid, together with in-kind contributions and depreciation, where applicable

81. Contract type and contract amount if the contract award is subject to the provisions of Directive 2014/23/EU (4), 2014/24/EU (5) or 2014/25/EU (6) of the European Parliament and of the Council

82. Eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU

83. The procurement procedure used if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU

84. Name and VAT registration or tax identification number of the contractor(s) and sub-contractor(s) if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU or national provisions on public procurement (7)

85 The procurement procedure used, contract amount and eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2009/81/EC of the European Parliament and of the Council (8) Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF

Data on expenditure in each payment claim from beneficiary – only for expenditure based on unit costs

86. Amount of eligible expenditure declared to the Commission on the basis of unit costs

87. Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of unit costs

88. Definition of a unit to be used for each unit cost

89. Number of units delivered as indicated in the payment claim for each unit item for each unit cost

90. Unit cost for a single unit

Data on expenditure in each payment claim from beneficiary – only for expenditure based on lump sums

91. Amount of eligible expenditure declared to the Commission on the basis of lump sums

92. Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of lump sums

93. For each lump sum, deliverables (outputs or results) in accordance with the document setting out the conditions for support as the basis for disbursement of lump sum payments

94. For each lump sum, the corresponding amount in accordance with the document setting out the conditions for support

Data on expenditure in payment claim from beneficiary – only for expenditure based on flat rates

95. Amount of eligible expenditure declared to the Commission, as well as the flat rate in the document setting out the conditions for support

96. Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of flat rates

Data on expenditure of financial instruments in payment claims by beneficiaries

97. Total amount of programme contribution paid to final recipients in the case of loans, equity and quasi-equity, by product: (a) out of which total amount of Funds contribution, broken down by Fund (b) out of which total amount of national public co-financing (c) out of which total amount of national private co-financing

98. Total amount of programme contributions set aside for guarantee contracts, in accordance with point (b) of Article 68(1): (a) out of which total amount of Funds contribution, broken down by Fund (b) out of which total amount of national public co-financing

99. Total amount of programme contribution corresponding to payments to, or for the benefit of, final recipients where financial instruments are combined with other Union contribution in a single financial instrument operation: (a) out of which total amount of Funds contribution, broken down by Fund (b) out of which total amount of national public co-financing (c) out of which total amount of national private co-financing

100. Information on amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a direct award, distinguishing between: (a) in relation to a holding fund: by financial product operating within the holding fund structure (b) in relation to specific funds (set up either with or without the holding fund structure): by financial product

101. Amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a competitive tender

Data on deductions from the accounts

102. Date and reason for each deduction made in accordance with Article 98(6), as well as information on the type of deduction

103. Amounts of total eligible expenditure affected by each deduction (out of which, amount corrected as a result of audit)

104. Amounts of public contribution affected by each deduction (out of which, amount corrected as a result of audit)

Data on payment applications to the Commission (in EUR)

105. Date of submission of each payment application including eligible expenditure from the operation

106. Total amount of eligible expenditure incurred by the beneficiary and paid in implementing the operation included in each payment application

107. Total amount of public contribution of the operation included in each payment application

108. Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance and included in a payment application (date and amount)

109. Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount of the advance included in a payment application which has been covered by expenditure paid by the beneficiary within three years of the payment of the advance

110. Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance included in a payment application which has not been covered by expenditure paid by the beneficiary and for which the three-year period has not yet elapsed

111. Only for aid schemes under Article 107 TFEU, amount of public contribution paid to the beneficiary in case of aid schemes, pursuant to Article 91(6) of this Regulation

Data on expenditure in each payment application from the Member State – only for expenditure for which Union contribution under Article 94 is provided

112. For each type of expenditure in a payment application date on which it was paid and type of reimbursement by the Member State to the beneficiary

113. Date and short description of the audits and management verifications carried out by the Member State aiming at verifying that the conditions for reimbursement by the Commission have been fulfilled

114. Only for reimbursement of eligible expenditure under Article 94, amount of eligible expenditure in accordance with the decision referred to in Article 94(2) or the delegated act referred to in Article 94(4), included in each payment application

Data on expenditure in each payment application from the Member State - only for expenditure for which Union contribution under Article 95 is provided

115. Information on the type of reimbursement by the Member State to the beneficiary and what kind of support it takes, as well as the date of reimbursement

116. Date and short description of the audits and management verifications carried out by the Member State aiming at exclusively verifying that the conditions for reimbursement by the Commission have been fulfilled

117. Only for reimbursement of eligible expenditure under Article 95, amount of eligible expenditure in accordance with the decision referred to in Article 95(2) or the delegated act referred to in Article 95(4), included in each payment application

Specific data on payment applications to the Commission (in EUR) for financial instruments

118. Total amount of programme contributions effectively paid, or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)

119. Amount of public contribution effectively paid or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)

120. Total amount of programme contributions paid to financial instrument included in the first payment application

121. Amount of public contribution paid to the financial instrument included in the first payment application

122. Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)

123. The amount of corresponding public contribution, effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)

Data on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)

124. The date of submission of each set of accounts, including expenditure linked to an operation

125. Total amount of eligible expenditure of the operation entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts

126. Total amount of public contribution made or to be made in implementing the operation corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts

127. Total amount of payments paid to the beneficiary corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in the accounts

128. Total eligible expenditure of the operation withdrawn during the accounting year included in the accounts

129. Total amount of public contribution made or to be made in implementing the operation corresponding to total eligible expenditure of the operation withdrawn during the accounting year included in the accounts

130. Total expenditure of the operation deducted from the accounts under points (a), (b) and (c) of Article 98(6) during the accounting year reflected in the accounts (out of which amounts corrected as a results of audits)

Specific data for financial instruments on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)

131. Total amount of programme contributions paid to financial instruments included in the first payment application

132. The amount of public contribution paid to financial instrument included in the first payment application

133. Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts, as eligible expenditure included in the accounts

134. The amount of corresponding public contribution effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure included in the accounts

Data on specific types of expenditure

135. Amount of ERDF-type expenditure co-financed by the ESF+ under Article 20(2) paid or to be paid Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

136. Amount of ESF+-type expenditure co-financed by the ERDF under Article 20(2) paid or to be paid Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

137. Amount of incurred and paid expenditure for land purchase under point (b) of Article 64(1) and the amount linked to land purchase pursuant to 64(1) and, where applicable, the reasons for exceeding the ceilings

138. Amount of in-kind contributions to the operation

139. Amount of depreciation costs for which no payment supported by invoices has been made to the operation

140. Amount of the contribution from the ERDF or, where applicable, an external financing instrument of the Union to a small project Fund within an Interreg programme Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI

141. Amount of incurred and paid expenditure for operating support under Article 16(1) of the BMVI Regulation (and Article 17(3) of the BMVI Regulation for LT only), Article 16(1) of the ISF Regulation, or Article 21(1) of the AMIF Regulation. Not applicable to the ERDF, ESF+, the Cohesion Fund, JTF or EMFAF