Official Journal of the European Union

EFTA SURVEILLANCE AUTHORITY DECISION

No 195/04/COL

of 14 July 2004

on the implementing provisions referred to under article 27 in Part II of Protocol 3 to the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court of Justice

THE EFTA SURVEILLANCE AUTHORITY,

HAVING REGARD TO the Agreement on the European Economic Area (1), in particular to Articles 61 to 63 and Protocol 26 thereof,

HAVING REGARD TO the Agreement between the EFTA States on the establishment of a Surveillance Authority and a Court of Justice (2), in particular to Articles 5(2)(a) and 24 thereof and Article 27 in Part II of Protocol 3 to the Surveillance and Court Agreement (3),

AFTER CONSULTING the Advisory Committee on State Aid on 8 July 2004 in accordance with the procedure laid down in Article 29 in Part II of Protocol 3 to the Surveillance and Court Agreement,

WHEREAS:

On 21 April 2004, the European Commission adopted Regulation (EC) No 794/2004 (4) implementing Council Regulation (EC) No 659/99 laying down detailed rules for the application of ex Article 93 of the EC Treaty [now Article 88] (5) .

On 30 April 2004, the European Commission published a Communication concerning the obsolescence of certain State aid policy documents, which it no longer intends to apply (6) .

A uniform application of the EEA State aid rules is to be ensured throughout the European Economic Area.

In order to facilitate the preparation of State aid notifications by the EFTA States, and their assessment by the Authority, it is desirable to establish a compulsory notification form.

The standard notification form as well as the summary information sheet and the supplementary information sheets cover all existing Guidelines in the State aid field.

Provision should be made for a simplified system of notification for certain alterations to existing aid. Such simplified arrangements should only be accepted if the Authority has been regularly informed on the implementation of the existing aid concerned.

In the interests of legal certainty it is appropriate to clarify that small increases of up to 20 % of the original budget of an aid scheme, in particular to take account of the effects of inflation, do not need to be notified to the Authority as they are unlikely to affect the Authority’s original assessment of the compatibility provided the other conditions of the aid scheme remain unchanged.

Article 21 in Part II of Protocol 3 to the Surveillance and Court Agreement requires EFTA States to submit annual reports to the Authority on all existing aid schemes or individual aid granted outside an approved aid scheme in respect of which no specific reporting obligations have been imposed in a conditional decision.

For the Authority to be able to discharge its responsibilities to monitor aid, it needs to receive accurate information from the EFTA States about the types and amounts of aid being granted under existing aid schemes.

The information required in the annual reports is intended to enable the Authority to monitor overall aid levels and to form a general view of the effects of different types of aid on competition. To this end, the Authority may also request EFTA States to provide, on an ad hoc basis, additional data for selected topics. The choice of the subject matter would be discussed in advance with EFTA States.

The notification and reporting provisions laid down in this Decision only apply to aid in sectors covered by the EEA Agreement and falling within the competence of the Authority.

Time-limits for the purposes of Protocol 3 to the Surveillance and Court Agreement should be calculated in accordance with the Act referred to in point 6 of Annex XVI to the EEA Agreement (hereinafter referred to as ‘the Act on time limits’) (7) , supplemented by the specific rules set out in this Decision. In particular, it is necessary to identify the events, which determine the starting point for time-limits applicable in State aid procedures. The rules set out in this Decision should apply to time-limits that have not expired on the date of entry into force of this Decision.

The purpose of recovery is to re-establish the situation existing before aid was unlawfully granted. To ensure equal treatment the advantage should be measured objectively from the moment when the aid is available to the beneficiary undertaking, independently of the outcome of any commercial decisions subsequently made by that undertaking.

In accordance with general financial practice it is appropriate to fix the recovery interest rate as an annual percentage rate.

The volume and frequency of transactions between banks results in an interest rate that is consistently measurable and statistically significant, and should therefore form the basis of the recovery interest rate. The inter-bank swap rate should however be adjusted in order to reflect general levels of increased commercial risk outside the banking sector. On the basis of the information on inter-bank swap rates the Authority should establish a single recovery interest rate for each EFTA State. In the interest of legal certainty and equal treatment, it is appropriate to fix the precise method by which the interest rate should be calculated, and to provide for the publication of the recovery interest rate applicable at any given moment, as well as relevant previously applicable rates.

A State aid grant may be deemed to reduce a beneficiary undertakings medium term financing requirements. For these purposes, and in line with the general financial practice, the medium term may be defined as 5 years. The recovery interest rate should therefore correspond to an annual percentage rate fixed for 5 years.

Given the objective of restoring the situation existing before the aid was unlawfully granted, and in accordance with general financial practice, the recovery interest rate to be fixed by the Authority should be annually compounded. For the same reasons, the recovery interest rate applicable in the first year of the recovery period should be applied for the first 5 years of the recovery period, and the recovery interest rate applicable in the sixth year of the recovery period for the following 5 years, and so on.

This Decision should apply to recovery decisions notified after the date of entry into force of this Decision.

HAS DECIDED AS FOLLOWS:

Article 1

Scope

1. This Decision sets out detailed provisions concerning the form, content and other details of notifications and annual reports referred to in Part II of Protocol 3 to the Surveillance and Court Agreement. It also sets out provisions for the calculation of time limits in all procedures concerning State aid and of the interest rate for the recovery of unlawful aid.

2. This Decision applies to aid in all sectors covered by the EEA Agreement and falling within the competence of the Authority.

Article 2

Notification forms

Unless otherwise specified, notifications pursuant to Article 2(1) in Part II of Protocol 3 to the Surveillance and Court Agreement shall be made on the notification form set out in Annex I to this Decision. Supplementary information needed for the assessment of the measure in accordance with other rules applicable to State aid shall be provided on the supplementary information sheets set out in Part III of Annex I. Whenever relevant guidelines are modified or replaced, the Authority shall adapt the corresponding information sheets in Part III of Annex I.

Article 3

Transmission of notifications

1. The notification shall be transmitted to the Authority by the Mission to the European Union of the EFTA State concerned. It shall be addressed to the Competition and State Aid Directorate of the Authority. The Competition and State Aid Directorate of the Authority may nominate contact points for the receipt of notifications.

2. All subsequent correspondence shall be equally addressed to the Competition and State Aid Directorate responsible or to the nominated contact point.

3. The Authority shall address its correspondence to the Mission to the European Union of the EFTA State concerned, or to any other address designated by that EFTA State.

4. Until 31 December 2005 notifications shall be transmitted to the Authority on paper. Whenever possible an electronic copy of the notification shall also be transmitted by the EFTA State. With effect from 1 January 2006 notifications shall be transmitted electronically, unless otherwise agreed by the Authority and the notifying EFTA State. All correspondence in connection with a notification which has been submitted electronically after 1 January 2006 shall also be transmitted electronically.

5. The date of transmission by fax to the number designated by the receiving party shall be considered to be the date of transmission on paper, if the signed original is received no later than ten days thereafter.

6. By 30 September 2005 at the latest, after consulting EFTA States, the Authority shall publish in the EEA Section of and the EEA Supplement to Official Journal of the European Union details of the arrangements for the electronic transmission of notifications, including addresses together with any necessary arrangements for the protection of confidential information.

Article 4

Simplified notification procedure for certain alterations to existing aid

1. For the purposes of Article 1(c) in Part II of Protocol 3 to the Surveillance and Court Agreement, an alteration to existing aid is any change, other than modifications of a purely formal or administrative nature which cannot affect the evaluation of the compatibility of the aid measure with the common market. An increase in the original budget of an existing aid scheme by up to 20 % is not considered an alteration to existing aid.

2. By way of derogation from Article 2, the following alterations to existing aid shall be notified on the simplified notification form set out in Annex II to this Decision:

increases in the budget of an authorized aid scheme exceeding 20 %;

prolongation of an existing authorized aid scheme by up to six years, with or without an increase in the budget;

tightening of the criteria for the application of an authorized aid scheme, a reduction of aid intensity or a reduction of eligible expenses;

The Authority shall use its best endeavours to take a decision on any aid notified on the simplified notification form within a period of one month.

3. The simplified notification procedure shall not be used to notify alterations to aid schemes in respect of which EFTA States have not submitted annual reports in accordance with Article 5, 6, and 7, unless the annual reports for the years in which the aid has been granted are submitted at the same time as the notification.

Article 5

Form and content of annual reports

1. Without prejudice to any additional specific reporting requirements laid down in a conditional decision adopted pursuant to Article 7(4) in Part II of Protocol 3 to the Surveillance and Court Agreement, or to the respect of any undertakings provided by the EFTA State concerned in connection with a decision to approve aid, EFTA States shall compile the annual reports on existing aid schemes referred to in Article 21(1) in Part II of Protocol 3 to the Surveillance and Court Agreement in respect of each whole or part calendar year during which the scheme applies in accordance with the standardised reporting format set out in Annex III to this Decision.

2. The Authority may request EFTA States to provide additional data for selected topics, to be discussed in advance with the EFTA States.

Article 6

Transmission and publication of annual reports

1. Each EFTA State shall transmit its annual reports to the Authority in electronic form no later than 30 June of the year following the year to which the report relates. In justified cases EFTA States may submit estimates, provided that the actual figures are transmitted at the very latest with the following year’s data.

2. Each year the Authority shall publish a State aid score board containing a synthesis of the information contained in the annual reports submitted during the previous year.

Article 7

Status of annual reports

The transmission of annual reports shall not constitute compliance with the obligation to notify aid measures before they are put into effect pursuant to Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement, nor shall such transmission in any way prejudice the outcome of an investigation into allegedly unlawful aid in accordance with the procedure laid down in Section III of Part II of Protocol 3 to the Surveillance and Court Agreement.

Article 8

Calculation of time-limits

1. Time-limits provided for in Part II of Protocol 3 to the Surveillance and Court Agreement and in this Decision or fixed by the Authority in the application of Article 1 in Part I of Protocol 3 to the Surveillance and Court Agreement shall be calculated in accordance with the Act on time limits (8), and the specific rules set out in paragraphs 2 to 5 of this Article. In case of conflict, the provisions of this Decision shall prevail.

2. Time limits shall be specified in months or in working days.

3. With regard to time-limits for action by the Authority, the actual receipt of the notification or subsequent correspondence in accordance with Article 3(1) and Article 3(2) of this Decision shall be the relevant event for the purpose of Article 3(1) of the Act on time limits. In respect of notifications transmitted after 31 December 2005, and correspondence relating to them, the actual receipt of the electronic notification or communication at the relevant address published in the EEA Section of and the EEA Supplement to the Official Journal of the European Union shall be the relevant event.

4. With regard to time-limits for action by EFTA States, the actual receipt of the relevant notification or correspondence from the Authority in accordance with Article 3(3) of this Decision shall be the relevant event for the purpose of Article 3(1) of the Act on time limits.

5. With regard to the time-limit for the submission of comments following initiation of the formal investigation procedure referred to in Article 6(1) in Part II of Protocol 3 to the Surveillance and Court Agreement by third parties and those EFTA States who are not directly concerned by the procedure, the publication of the notice of initiation in the EEA Section of and the EEA Supplement to the Official Journal of the European Union shall be the relevant event for the purpose of Article 3(1) of the Act on time limits.

6. Any request for the extension of a time-limit shall be motivated, and shall be submitted in writing to the address designated by the party fixing the time-limit at least 2 working days before expiry.

Article 9

Method for fixing the interest rate

1. Unless otherwise provided for in a specific decision the interest rate to be used for recovering State aid granted in breach of Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement shall be an annual percentage rate fixed for each calendar year. It shall be calculated on the basis of the average of the 5 year inter-bank swap rates for September, October and November of the previous year, plus 75 basis points. In duly justified cases, the Authority may increase the rate by more than 75 basis points in respect of one or more EFTA States.

2. If the latest 3 month average of the five year inter-bank swap rates available, plus 75 basis points, differs by more than 15 % from the State aid recovery interest rate in force, the Authority shall recalculate the latter. The new rate shall apply from the first day of the month following the recalculation by the Authority. The Authority shall inform EFTA States by letter of the recalculation and the date from which it applies.

3. The interest rate shall be fixed for each EFTA State individually, or for two or more EFTA States together.

4. In the absence of reliable or equivalent data or in exceptional circumstances the Authority may, in close cooperation with the EFTA State(s) concerned, fix a State aid recovery interest rate, for one or more EFTA States, on the basis of a different method and on the basis of the information available to it.

Article 10

Publication

The Authority shall publish current and relevant historical State aid recovery interest rates in the EEA Section of and the EEA Supplement to the Official Journal of the European Union and for information on the Internet.

Article 11

Method for calculating interest

1. The interest rate to be applied shall be the rate applicable on the date on which unlawful aid was first put at the disposal of the beneficiary.

2. The interest rate shall be applied on a compound basis until the date of the recovery of the aid. The interest accruing in the previous year shall be subject to interest in each subsequent year.

3. The interest rate referred to in paragraph 1 shall be applied throughout the whole period until the date of recovery. However, if more than 5 years have elapsed between the date on which the unlawful aid was first put at the disposal of the beneficiary and the date of the recovery of the aid, the interest rate shall be recalculated at 5 yearly intervals, taking as a basis the rate in force at the time the rate is recalculated.

Article 12

Review

The Authority shall, in consultation with the EFTA States, review the application of this Decision within 4 years after its entry into force.

Article 13

Obsolescence of Parts of the Authority’s State Aid Guidelines

The provisions of the Authority’s State Aid Guidelines (in particular, Chapters 3 to 8, 32 and 34 (9)) which may differ from the provisions of this Decision will no longer be applicable after the entry into forcof this Decision.

Article 14

Entry into force and application

1. This Decision is addressed to the Republic of Iceland, the Principality of Liechtenstein and the Kingdom of Norway.

2. This Decision shall enter into force on the day following that of its adoption by the Authority.

3. Articles 2 to 4 shall apply to notifications transmitted to the Authority as of 5 months after adoption of this Decision.

4. Articles 5 to 7 shall apply to annual reports covering aid granted from 1 January 2003 onwards.

5. Article 8 shall apply to any time limit, which has been fixed but not yet expired on the date of entry into force of this Decision.

6. Articles 9 and 11 shall apply in relation to any recovery decision notified after the date of entry into force of this Decision.

7. This Decision is authentic in the English language.

(1) Hereinafter referred to as the EEA Agreement.

(2) Hereinafter referred to as the Surveillance and Court Agreement.

(3) Protocol 3 to the Surveillance and Court Agreement as amended by the EFTA States on 10 December 2001. The amendments entered into force on 28 August 2003.

(4) OJ L 140, 30.4.2004, p. 1.

(5) OJ L 83, 27.3.1999, p. 1.

(6) OJ C 115, 30.4.2004, p. 1.

(7) Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits (OJ L 124, 8.6.1971, p. 1).

(8) Regulation (EEC, Euratom) No 1182/71 of the Council has been incorporated into the EEA Agreement by reference in point 6 of Annex XVI to the EEA Agreement.

(9) However, in so far as the provisions of Articles 9 to 11 of this decision only apply to decisions ordering the recovery of unlawful aid notified to EFTA States after the date of entry into force of this Decision, Chapter 34 of the Authority’s State Aid Guidelines on the interest rates to be applied when aid granted unlawfully is being recovered remains in effect as regards the execution by EFTA States of recovery orders notified before that date.

ANNEX I

STANDARD FORM FOR NOTIFICATION OF STATE AIDS PURSUANT TO ARTICLE 1(3) IN PART I OF PROTOCOL 3 TO THE SURVEILLANCE AND COURT AGREEMENT AND FOR THE PROVISION OF INFORMATION ON UNLAWFUL AID

This form shall be used by EFTA States for the notification pursuant to Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement of new aid schemes and individual aid. It shall also be used when a non-aid measure is notified to the Authority for reasons of legal certainty.

EFTA States are also requested to use this form when the Authority requests comprehensive information on alleged unlawful aid.

The present form consists of three parts:

I. General Information: to be completed in all cases

II. Summary Information for publication in the Official Journal

III. Supplementary Information Sheet depending on the type of aid

Please note that failure to complete this form correctly may result in the notification being returned as incomplete. The completed form shall be transmitted on paper to the Authority by the Mission or the EEA Coordination Unit of the EFTA State concerned. It shall be addressed to the Competition and State Aid Directorate of the Authority.

If the EFTA State intends to avail itself of a specific procedure laid down in any other rules applicable to State aid, a copy of the notification shall be as well addressed to the Director of the Competition and State Aid Directorate of the Authority.

PART I

GENERAL INFORMATION

STATUS OF THE NOTIFICATION

Does the information transmitted on this form concern:

 A notification pursuant to Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement?

 A possible unlawful aid (1)? If yes, please specify the date of putting into effect of the aid. Please complete this form, as well as the relevant supplementary forms.

 A non-aid measure which is notified to the Authority for reasons of legal certainty?

Please indicate below the reasons why the notifying EFTA State considers that the measure does not constitute State aid in the meaning of Article 61(1) of the EEA Agreement. Please complete the relevant parts of this form and provide all necessary supporting documentation.

A measure will not constitute State aid if one of the conditions laid down in Article 61(1) of the EEA Agreement is not fulfilled. Please provide a full assessment of the measure in the light of the following criteria focusing in particular on the criterion which you consider not to be met:

— No transfer of public resources (For example, if you consider the measure is not imputable to the State or where you consider that regulatory measures without transfer of public resources will be put in place)

— No advantage (For example, where the private market investor principle is respected)

— No selectivity/specificity (For example, where the measure is available to all enterprises, in all sectors of the economy and without any territorial limitation and without discretion)

— No distortion of competition/no affectation of intra-EEA trade (For example, where the activity is not of an economic nature or where the economic activity is purely local)

1. Identification of the aid grantor

1.1. EFTA State concerned …

1.2. Region(s) concerned (if applicable) …

1.3. Authority responsible …

Responsible contact person:

Name: …

Address: …

Telephone: …

Fax: …

E-mail: …

1.4. Responsible contact person at the Mission or the EEA Coordination Unit:

Name: …

Telephone: …

Fax: …

E-mail: …

1.5. If you wish that a copy of the official correspondence sent by the Authority to the EFTA State should be forwarded to other national authorities, please indicate here their name and address:

Name: …

Address: … … …

1.6. Indicate EFTA State reference you wish to be included in the correspondence from the Authority

2. Identification of the aid

2.1. Title of the aid (or name of company beneficiary in case of individual aid)

…

2.2. Brief description of the objective of the aid.

Please indicate primary objective and, if applicable, secondary objective(s):

Primary objective (please tick one only) Secondary objective (2) Regional development   Research and development   Environmental protection   Rescuing firms in difficulty   Restructuring firms in difficulty   SMEs   Employment   Training   Risk capital   Promotion of export and internationalisation   Services of general economic interest   Sectoral development (3)   Social support to individual consumers   Compensation of damage caused by natural disasters or exceptional occurrences   Execution of an important project of common European interest   Remedy for a serious disturbance in the economy   Heritage conservation   Culture  

Scheme — Individual aid (4)

2.3.1. Does the notification relate to an aid scheme?  Yes  No

— If yes, does the scheme amend an existing aid scheme?  Yes  No

— If yes, are the conditions laid down for the simplified notification procedure pursuant to Article 4(2) of the EFTA Surveillance Authority Decision No 195/04/COL fulfilled?  Yes  No

— If yes, please use and complete the information requested by the simplified notification form (see Annex II).

— If no, please continue with this form and specify whether the original scheme which is being amended was notified to the Authority.  Yes  No If yes, please specify: Aid number: … Date of Authority approval (reference of the decision of the Authority (Dec. No …/…/…)): … Duration of the original scheme: … Please specify which conditions are being amended in relation to the original scheme and why: … …

2.3.2. Does the notification relate to individual aid?  Yes  No

If yes, please tick the following appropriate box:

 Aid based on a scheme which should be individually notified Reference of the authorised scheme: Title: … Aid number: … Decision of Authority approval: …

 Individual aid not based on a scheme

2.3.3. Does the notification relate to an individual aid or scheme notified pursuant to an exemption regulation? If yes, please tick the following appropriate box:

 Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 EC Treaty to State aid to small and medium-sized enterprises (5), as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (6). Please use the supplementary information sheet under part III, 1

 Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 EC Treaty to training aid (7), as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (8). Please use the supplementary information sheet under part III, 2

 Commission Regulation (EC) No 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 EC Treaty to State aid for employment (9), as incorporated into the EEA Agreement by EEA Joint Committee Decision No 83/2003 of 20 June 2003 (10). Please use the supplementary information sheet under part III, 3

3. National legal basis

3.1. Please list the national legal basis including the implementing provisions and their respective sources of references:

Title: … … … …

Reference (where applicable): … … … …

3.2. Please indicate the document(s) enclosed with this notification:

 A copy of the relevant extracts of the final text(s) of the legal basis (and a web link, if possible)

 A copy of the relevant extracts of the draft text(s) of the legal basis (and a web link, if existing)

3.3. In case of a final text, does the final text contain a clause whereby the aid granting body can only grant after the Authority has cleared the aid (stand still clause)?

 Yes  No

4. Beneficiaries

4.1. Location of the beneficiary(ies):

 In (an) unassisted region(s)

 In (a) region(s) eligible for assistance under Article 61(3)(c) of the EEA Agreement (specify at NUTS-level 3 or lower)

 In (a) region(s) eligible for assistance under Article 61(3)(a) (specify at NUTS-level 2 or lower)

 Mixed: specify: …

4.2. Sector(s) of the beneficiary(ies):

 Not sector specific  B Mining and Quarrying  10.1 Coal  C Manufacturing industry  17 Textiles  21 Pulp and paper  24 Chemical and pharmaceutical industry  24.7 Man-made fibres  27.1 Steel (11)  29 Industrial machinery  DL Electrical and optical equipment  34.1 Motor vehicles  35.1 Shipbuilding  Other manufacturing sector, please specify: …  D Electricity, gas and water supply  E Construction  52 Retail Services  F Hotels and restaurants (Tourism)  G Transport  60 Land transport and transport via pipelines  60.1 Railways  60.2 Other land transport  61.1 Sea and coastal water transport  61.2 Inland water transport  62 Air transport  64 Post and telecommunications  H Financial intermediation  72 Computer and related activities  92 Recreational, cultural and sporting activities  Other, please specify according to NACE rev. 1.1 classification (12): …

4.3. In case of an individual aid:

Name of the beneficiary: …

Type of beneficiary: …

 SME

Number of employees: …

Annual turnover: …

Annual balance-sheet …

Independence …

(please attach a solemn declaration in line with the EC Commission Recommendation on SME (13) or provide any other evidence to demonstrate the above criteria):

…

…

…

 Large enterprise

 Firm in difficulties (14)

4.4. In case of an aid scheme:

Type of beneficiaries:

 All firms (large firms and small and medium-sized enterprises)

 Only large enterprises

 Small and medium-sized enterprises  Medium-sized enterprises  Small enterprises  Micro enterprises

 The following beneficiaries: …

Estimated number of beneficiaries:

 Under 10

 From 11 to 50

 From 51 to 100

 From 101 to 500

 From 501 to 1 000

 Over 1 000

5. Amount of aid/Annual expenditure

In case of an individual aid, indicate the overall amount of each measure concerned: …

In case of a scheme, indicate the annual amount of the budget planned and the overall amount (in national currency): …

For tax measures, please indicate the estimated annual and overall revenue losses due to tax concessions for the period covered by the notification: …

If the budget is not adopted annually, please specify what period it covers: …

If the notification concerns changes to an existing scheme, please give the budgetary effects of the notified changes to the scheme:

…

…

6. Form of the aid and means of funding

Specify the form of the aid made available to the beneficiary (where appropriate, for each measure):

 Direct grant

 Soft loan (including details of how the loan is secured)

 Interest subsidy

 Tax advantage (e.g. tax allowance, tax base reduction, tax rate reduction, tax deferment). Please specify: …

 Reduction of social security contributions

 Provision of risk capital

 Debt write-off

 Guarantee (including amongst others information on the loan or other financial transaction covered by the guarantee, the security required and the premium to be paid)

 Other. Please specify: …

For each instrument of aid, please give a precise description of its rules and conditions of application, including in particular the rate of award, its tax treatment and whether the aid is accorded automatically once certain objective criteria are fulfilled (if so, please mention the criteria) or whether there is an element of discretion by the awarding authorities.

…

…

Specify the financing of the aid: if the aid is not financed through the general budget of the State/region/municipality, please explain its way of financing:

 Through parafiscal charges or taxes affected to a beneficiary, which is not the State. Please provide full details of the charges and the products/activities on which they are levied. Specify in particular whether products imported from other EEA States are liable to the charges. Annex a copy of the legal basis for the imposition of the charges. … …

 Accumulated reserves

 Public enterprises

 Other (please specify): …

7. Duration

7.1. In the case of an individual aid:

Indicate the date when the aid will be put into effect (If the aid will be granted in tranches, indicate the date of each tranche):

…

Specify the duration of the measure for which the aid is granted, if applicable:

…

7.2. In the case of a scheme:

Indicate the date from which on the aid may be granted: …

Indicate the last date until which aid may be granted: …

If the duration exceeds six years, please demonstrate that a longer time period is indispensable to achieve the objective(s) of the scheme: …

…

8. Cumulation of different types of aid

Can the aid be cumulated with aid received from other local, regional, national or Community schemes to cover the same eligible costs?

 Yes  No

If so, describe the mechanisms put in place in order to ensure that the cumulation rules are respected:

…

9. Professional Confidentiality

Does the notification contain confidential information which should not be disclosed to third parties?

 Yes  No

If so, please indicate which parts are confidential and explain why:

…

…

If no, the Authority will publish its decision without asking the EFTA State.

10. Compatibility of the aid

Please identify which of the existing rules applicable to State aid provide an explicit legal basis for the authorisation of the aid (where appropriate please specify for each measure) and complete the relevant supplementary information sheet(s) in part III

 SME aid  Notification of an individual aid pursuant to Article 6 of Regulation (EC) No 70/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (15)  Notification for legal certainty

 Training aid  Notification of an individual aid pursuant to Article 5 of Regulation (EC) No 68/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (16)  Notification for legal certainty

 Employment aid  Notification of an individual aid pursuant to Article 9 of Regulation (EC) No 2204/2002, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 83/2003 of 20 June 2003 (17)  Notification of a scheme pursuant to Article 9 of Regulation (EC) No 2204/2002, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 83/2003 of 20 June 2003 (17)  Notification for legal certainty

 Regional aid

 Aid coming under the multisectoral framework on regional aid for large investment projects

 Research and development aid

 Aid for rescuing firms in difficulty

 Aid for restructuring firms in difficulty

 Aid for audio-visual production

 Environmental protection aid

 Risk capital aid

 Aid in the transport sector

 Shipbuilding aid

Where the existing rules applicable to State aid do not provide an explicit basis for the approval of any of the aid covered by this form, please provide a fully reasoned justification as to why the aid could be considered as compatible with the EEA Agreement, referring to the applicable exemption clause of the EEA Agreement (Article 59(2), Article 61(2) (a) or (b), Article 61(3) (a), (b), (c) as well as other specific provisions relating to Transport.

11. Outstanding recovery orders

In the case of individual aid has any potential beneficiary of the measure received state aid which is the subject of an outstanding recovery order by the Authority?

 Yes  No

If yes, please provide complete details:

…

…

12. Other Information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under State aid rules.

13. Attachments

Please list here all documents which are attached to the notification and provide paper copies or direct internet links to the documents concerned.

14. Declaration

I certify that to the best of my knowledge the information provided on this form, its annexes and its attachments is accurate and complete.

Date and place of signature: …

Signature

Name and position of person signing

PART II

SUMMARY INFORMATION FOR PUBLICATION IN THE OFFICIAL JOURNAL

Number of aid: (to be completed by the Authority) EFTA State: Region: Title and objective of aid schemes or name of company beneficiary of an individual aid (aid based on a scheme which should however be notified individually and aid not based on a scheme): Legal basis: Annual expenditure planned or overall amount of individual aid granted: (In national currency) Aid scheme Annual expenditure planned: Euro … million Overall amount: Euro … million Individual aid Overall amount of each measure: Euro … million Duration: Maximum aid intensity of the individual aid or the aid scheme: Economic sectors: All sectors: or Limited to specific sectors as mentioned in the ‘General information’ (Part I, par. 4.2.) Name and address of the granting authority Name:

PART III

SUPPLEMENTARY INFORMATION SHEETS

To be completed as necessary depending on the type of aid concerned:

1. SME aid

2. Training aid

3. Employment aid

4. Regional aid

5. Aid coming under the multisectoral framework

6. Research and development aid a) in the case of a scheme b) in the case of individual aid

7. Aid for rescuing firms in difficulty a) in the case of a scheme b) in the case of individual aid

8. Aid for restructuring firms in difficulty a) in the case of a scheme b) in the case of individual aid

9. Aid for audio-visual production

10. Environmental protection aid

11. Risk capital aid

12. Aid in the transport sector a) Individual aid for restructuring firms in difficulty in the aviation sector b) Aid for transport infrastructure c) Aid for maritime transport d) Aid for combined transport

PART III.1

SUPPLEMENTARY INFORMATION SHEET ON SME AID

This supplementary information sheet must be used for the notification of any individual aid pursuant to Article 6 of Regulation (EC) No 70/2001 (18) , which has been incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (19) . It must also be used in the case of any individual aid or scheme, which is notified to the Authority for reasons of legal certainty.

1. Types of individual aid or schemes

Does the individual aid or scheme relate to:

 Investment aid

 Consultancy and other services and activities including participation in fairs

 R&D expenditure (20)  Yes: for notifications of R&D aid to SMEs please complete: — supplementary information sheet for R&D 6a for aid schemes — supplementary information sheet for R&D 6b for individual aid

2. Initial investment aid

2.1. Does the aid cover investment in fixed capital relating to:

 The setting up of a new establishment?

 The extension of an existing establishment?

 The starting up of a new activity involving a fundamental change in the product or production process of an existing establishment (through rationalisation, diversification or modernisation)?

 The purchase of an establishment, which has closed, or which would have closed had it not been purchased? Is replacement investment excluded?  Yes  No

2.2. Is the aid calculated as percentage of:

 The investment's eligible costs

 The wage costs of employment created by the investment (aid to job creation)

 Investment in tangible assets: … Is the value of the investment established as a percentage on the basis of:  Land?  Buildings?  Plant/machinery (equipment)? Please provide a short description: … … If the undertaking has its main economic activity in the transport sector, are transport means and transport equipment excluded from the eligible costs (except for railway rolling stock)?  Yes  No If no, please specify the transport means or equipment that are eligible: … …

 Purchasing price for the take over of an establishment which has closed or which would have closed had it not been purchased

 Intangible investment The eligible costs of intangible investment shall be the costs of acquisition of the technology:  Patents' rights  Operating or patented know-how licences  Unpatented know-how (technical knowledge) Please provide a short description (21) …

 Wage costs: … Is the amount of the aid expressed as a percentage of the wage costs over a period of two years relating to the employment created?  Yes  No

Intensity of the aid

2.4.1. Investment projects situated outside of assisted regions under Article 61(3)(c) and under Article 61(3)(a) for:

Small enterprises  Medium sized enterprises 

What are the intensities of the aid for investment projects expressed in gross terms? …

Please specify: …

2.4.2. Investment projects situated inside of assisted regions under Article 61(3)(c) and under Article 61(3)(a):

Small enterprises  Medium sized enterprises 

What are the intensities of the aid for investment projects expressed in gross terms? …

Please specify: …

3. Cumulation of the aid

3.1. What is the maximum ceiling for cumulated aid? …

Please specify: …

4. Specific conditions for aid for job creation

4.1. Does the aid provide for guarantees that the aid for job creation is linked to the carrying-out of an initial investment project in tangible or intangible assets?

 Yes  No

4.2. Does the aid provide for guarantees that the aid for job creation is created within three years of the investment's completion?

 Yes  No

Should one of the two previous questions be answered in the negative, please explain how the authorities intend to comply with these requirements:

…

4.3. Does the employment created represent a net increase in the number of employees in the establishment concerned, compared with the average over the past 12 months?

 Yes  No

4.4. Does the aid provide for guarantees that the employment within the qualified region will be maintained for a minimum period of five years?

 Yes  No

If yes, what are the guarantees for that? …

4.5. Does the aid provide for guarantees that the jobs lost during the period of reference are being deducted form the apparent number of jobs created during the same period?

 Yes  No

5. Specific Conditions for Investment Project in assisted areas with higher regional aid

5.1. Does the aid include a clause stipulating that the recipient has made a minimum contribution of at least 25 % of the total investment and that this contribution will be exempted of any aid?

 Yes  No

5.2. What are the guarantees that the aid for initial investment (both material and intangible investment) is made conditional on the maintenance of the investment for a minimum period of five years?

…

…

6. Aid to consultancy and other service activities

6.1. Are eligible costs limited to:

 Costs for services provided by outside consultants and other services providers? Please specify if such services are not a continuous or periodic activity nor relate to the enterprise's usual operating expenditure, such as routine tax consultancy services, regular legal service or advertising … …

 Costs of firms participating in fairs and exhibitions? Please specify if the aid is related to the additional costs incurred for renting, setting up and running the stand: … Is the participation limited to the first participation in a fair or exhibition?  Yes  No

 Other costs (in particular cases where aid is awarded directly to the service(s) provider or consultant(s)). Please specify under which conditions: …

6.2. Please indicate the maximum aid intensity expressed in gross terms: …

If the aid intensity exceeds 50 % gross please indicate in detail why this aid intensity should be necessary:

…

…

6.3. Please indicate the maximum ceiling for cumulated aid: …

7. Necessity of the aid

7.1. Does the aid foresee that any application for aid must be submitted before work on the project is started?

 Yes  No

7.2. If not has the EFTA State adopted legal provisions establishing a legal right to aid according to objective criteria, and without further exercise of discretion by the EFTA State?

 Yes  No

8. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Regulation (EC) No 70/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (22).

PART III.2

SUPPLEMENTARY INFORMATION SHEET ON TRAINING AID

This supplementary information sheet must be used for the notification of individual aid pursuant to Article 5 of the Regulation (EC) No 68/2001 (23) , which has been incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (24) . It must also be used in the case of any individual aid or scheme, which is notified to the Authority for reasons of legal certainty.

1. Scope of the individual aid or scheme

1.1. Is the aid foreseen for the maritime transport sector?

 Yes  No

If yes, please answer the following questions:

Is the trainee not an active member of the crew but a supernumerary on board?

 Yes  No

Shall the training be carried out on board ships entered in registers of the EEA States?

 Yes  No

1.2. What are the intensities of the aid expressed in gross terms? Please specify:

…

…

2. Type of scheme or individual aid

Does the scheme or the individual aid relate to:

2.1. Specific training:  Yes  No

If yes, please give a description of the measure related to specific training: …

…

2.2. General training:  Yes  No

If yes, please give a description of the measure related to general training: …

…

2.3. Training aid given to disadvantaged workers:  Yes  No

If yes, please give a description of the measure related to disadvantaged workers: …

…

Intensity of the aid

Aid for general training

 Granted outside of assisted regions under to Article 61(3)(a) of the EEA Agreement and 61(3)(c) of the EEA Agreement

If yes, please specify what are the intensities expressed in gross terms for:

— large enterprises: …

— small or medium-sized enterprises: …

If yes, please specify what are the intensities in case that the training is given to disadvantaged workers: …

 Granted in assisted regions under Article 61(3)(a) of the EEA Agreement and under Article 61(3)(c) of the EEA Agreement

If yes, please specify what are the intensities expressed in gross terms for:

— large enterprises: …

— small or medium sized enterprises: …

If yes, please specify what are the intensities in case that the training is given to disadvantaged workers: …

Aid for specific training

 Granted outside of assisted regions under Article 61(3)(a) of the EEA Agreement and under Article 61(3)(c) of the EEA Agreement

If yes, please specify what are the intensities expressed in gross terms for:

— large enterprises: …

— small or medium sized enterprises: …

If yes, please specify what are the intensities in case that the training is given to disadvantaged workers: …

 Granted in assisted regions under Article 61(3)(a) of the EEA Agreement and under Article 61(3)(c) of the EEA Agreement

If yes, please specify what are the intensities expressed in gross terms for:

— large enterprises: …

— small or medium sized enterprises: …

If yes, please specify what are the intensities in case that the training is given to disadvantaged workers: …

3. Eligible costs

Which are the eligible costs foreseen under the scheme or for the individual aid?

 Trainers personnel costs

 Trainers and trainees travel expenses

 Other current expenses such as materials and supplies

 Depreciation of tools and equipment, to the extent that they are used exclusively for the training project

 Cost of guidance and counselling services with regard to the training project

 Trainees personnel

 Indirect costs (administrative, rent, overheads, transport and tuition costs for participants)

In the case of ad hoc individual aid under a scheme, please provide for each of the eligible costs documentary evidence, which shall be transparent and itemized

…

…

4. Cumulation

Can the aid foreseen in the scheme or in the individual aid be cumulated?

 Yes  No

If yes, can the aid intensities as stipulated in Article 4 of the Regulation (EC) No 68/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (25), be exceeded by this cumulation?

 Yes  No

5. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Regulation (EC) No 68/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (25).

PART III.3

SUPPLEMENTARY INFORMATION SHEET ON EMPLOYMENT AID

This supplementary information sheet must be used for the notification of any individual aid or any scheme pursuant to Article 9 of Regulation (EC) No 2204/2002 (26) , as incorporated into the EEA Agreement by EEA Joint Committee Decision No 83/2003 of 20 June 2003 (27) . It must also be used in the case of an individual aid or scheme, which is notified to the Authority for reasons of legal certainty. This supplementary information sheet must as well be used for the notification of any employment aid in the transport sector (granted pursuant to Article 4(6) of the SME Regulation (28) or pursuant to the Authority’s regional guidelines).

1. Creation of employment

1.1. Are the aid intensities calculated with regard to the wage costs over a period of two years relating to the employment created?

 Yes  No

Is the creation of employment for SMEs outside of assisted areas under the Article 61(3)(a) of the EEA Agreement and under Article 61(3)(c) of the EEA Agreement or sectors?

 Yes  No

If yes, please specify what are the intensities expressed in gross terms:

…

…

Is the creation of employment in assisted areas according to Article 61(3)(a) of the EEA Agreement and 61(3)(c) of the EEA Agreement or sectors?

 Yes  No

1.2.1. Is the aid defined in terms of intensity compared to standard reference cost?

 Yes  No

Is the aid subject to taxes?

 Yes  No

What are the intensities expressed in net terms?

…

Shall the ceiling be increased because the scheme or the aid is applicable also to SMEs?

 Yes  No

If yes, please specify what increases are foreseen, expressed in gross terms: …

…

1.2.2. Has the recipient to make a minimum contribution, exempted of any aid, of at least 25 % of the eligible costs?

 Yes  No

1.2.3. Does the aid provide that the employment is maintained for a minimum period of three years in the case of large enterprises?

 Yes  No

Does the aid provide that the employment in the regions or sectors which qualify for regional aid is maintained for a minimum period of two years in the case of SMEs?

 Yes  No

If yes, what are the guarantees that the aid linked or not linked to the initial investment is made conditional on the maintenance of the employment for a minimum period of two or three years?

1.2.4. Does the employment created represent a net increase in the number of employees, both in the establishment and in the enterprise concerned, compared with the average over the past 12 months?

 Yes  No

1.2.5. Have the new workers employed never had a job or have lost or are in the process of losing their previous job?

 Yes  No

1.2.6. Does the scheme provide that any application for aid must be submitted before the employment concerned is created?

 Yes  No

If not has the EFTA State adopted legal provisions establishing a legal right to aid according to objective criteria, and without further exercise of discretion by the EFTA States?

 Yes  No

1.2.7. Does the aid provide that in cases where the employment created is linked to the carrying-out of a project of investment in tangible and intangible assets and the employment is created within three years of the investment's completion for a minimum period of three years in the case of SMEs, the application for aid must be submitted before work is started on the investment projects?

 Yes  No

2. Recruitment of disadvantaged and disabled workers

2.1. Are the aid intensities calculated with regard to the wage costs over a period of one year relating to the employment created?

 Yes  No

Do the gross aid intensities of all aid relating to the employment of the disadvantaged or disabled workers exceed respectively 50 % or 60 %?

 Yes  No

2.2. Does the recruitment represent a net increase in the number of employees in the establishment concerned?

 Yes  No

If not, have the post or posts fallen vacant following voluntary departure, retirement on grounds of age, voluntary reduction of working time or lawful dismissal for misconduct and not as a result of redundancy?

 Yes  No

2.3. Is the aid limited to disadvantaged workers in the meaning of Article 2(f)?

 Yes  No

2.4. Is the aid limited to disabled workers in the meaning of Article 2(g)?

 Yes  No

If the aid is not limited to disadvantaged or disabled workers in the meaning of Article 2(f) and (g) please explain in detail why you consider that targeted categories of workers should be considered as disadvantaged: …

…

3. Additional costs of employment of disabled workers

3.1. Does the aid refer to the recruitment of individual disabled workers and ancillary costs?

 Yes  No

If yes, please demonstrate that the conditions of Article 6.2 are fulfilled: …

…

3.2. Does the aid refer to sheltered employment?

 Yes  No

If yes, please demonstrate that the aid does not exceed the costs of constructing, installing or expanding the establishment concerned, and any costs of administration and transport which result from employment of disabled workers: …

…

4. Cumulation

4.1. Does the aid ceiling fixed in Article 4, 5 and 6 apply regardless of whether the support is financed entirely from state resources or is partly financed through the participation of EFTA States in Community programmes?

 Yes  No

4.2. Can the notified aid for the creation of new jobs be cumulated with other State aid within the meaning of Article 61(1) of the EEA Agreement or with other funding emanating through the participation of EFTA States in Community programmes in relation to the same wage costs?

 Yes  No

If yes, can the cumulation lead to a result where the aid intensity as fixed in Article 4(2) and (3) is exceeded (aid for disadvantaged and disabled workers excluded)?

 Yes  No

4.3. Can the notified aid for the creation of employment under Article 4 of this regulation be cumulated with any other State aid within the meaning of Article 61(1) of the EEA Agreement in relation to the costs of any investment to which the created employment is linked and which has not yet been completed at the time the employment is created or which was completed in the three years before the employment was created?

 Yes  No

If yes, can the cumulated aid result in an aid intensity exceeding the relevant ceiling of regional investment aid determined in the guidelines in regional investment aid and in the map approved by the Authority for each EFTA State or the ceiling in the Block Exemption Regulation (EC) No 70/2001, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 88/2002 of 25 June 2002 (29)?

 Yes  No

4.4. Can the aid for the recruitment of disadvantaged or disabled workers under Article 5 and 6 be cumulated with aid and/or funding emanating through the participation of EFTA States in Community programmes for the creation of employment under Article 4 in relation with the same wage costs?

 Yes  No

If yes, is it ensured that such cumulation does not result in a gross aid intensity exceeding 100 % of the wage costs over any period for which the worker or workers are employed?

4.5. Can the aid for the recruitment of disadvantaged or disabled workers under Article 5 and 6 of the Regulation be cumulated with other State aid and/or with other funding emanating through the participation of EFTA States in Community programmes for other purposes than the creation of employment under Article 4 of the Regulation in relation to the same wage costs?

 Yes  No

If yes, please explain the ‘other purposes’: …

If yes is it ensured that such cumulation does not result in a gross aid intensity exceeding 100 % of the wage costs over any period for which the worker or workers are employed?

 Yes  No

5. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Regulation (EC) No 2204/2002, as incorporated into the EEA Agreement by EEA Joint Committee Decision No 83/2003 of 20 June 2003 (30).

PART III.4

SUPPLEMENTARY INFORMATION SHEET ON REGIONAL AID

This supplementary information sheet must be used for the notification of any aid scheme or individual aid covered by the Authority’s State Aid guidelines on national regional aid (31) .

However, the present annex cannot be used for the particular purpose of notification of new regional aid maps. Of course, individual aid or schemes falling under the scope of the exemption regulations, both the SME (32) and the employment regulation (33) , are exempted from notification. In this regard, EFTA States are invited to clarify the scope of their notification; in the particular case that their notification covers both aid to large firms and SMEs, then, they may request approval only concerning the first category.

As stated in the guidelines, regional aid is a specific form of aid since it is reserved for particular regions. It is designed to develop the less favoured regions by supporting investment and job creation in a sustainable context.

Derogation from the incompatibility principle established in the EEA Agreement can only be granted in respect of regional aid if the equilibrium between the resulting distortions of competition and the advantages of aid in terms of development can be guaranteed.

1. Type of scheme or individual aid

The scheme or the individual aid relates to:

 Initial investment

 The aid is calculated as a percentage of the investment’s value

 The aid is calculated as a percentage of the wage costs of the persons hired

 Operating aid

 Both

1.4. The aid is granted:

 Automatically, should the conditions of the scheme be fulfilled

 Discretionary, following a decision of the authorities

Should the aid be granted on a case by case basis, please provide a short description of the criteria followed and attach a copy of the administrative provisions applicable for the awarding of aid:

…

…

…

1.5. Does the aid respect the regional ceilings of the regional aid map applicable at the time of awarding the aid -including those resulting from the appropriate measures to be adopted in the framework of the Multisectoral Framework (34)?

 Yes  No

Does the scheme include a reference to the regional aid maps applicable?

 Yes  No

If yes, please specify: …

…

2. Initial investment aid (35)

2.1. Does the scheme cover investment in fixed capital or job creation relating to:

 The setting-up of a new establishment?

 The extension of an existing establishment?

 The starting-up of a new activity involving a fundamental change in the product or production process of an existing establishment (through rationalisation, diversification or modernisation)?

 The purchase of an establishment which has closed or which would have closed had it not been purchased?

2.2. Does the aid include a clause stipulating that the recipient has made a minimum contribution of at least 25 % of the total investment and that this contribution will be exempted of any aid?

 Yes  No

2.3. Does the aid provide that any application for aid must be submitted before work is started on the projects?

 Yes  No

If any of the points above are not fulfilled, please explain why and how the authorities intend to comply with these necessary conditions:

…

…

Does the scheme define the aid in terms of intensity compared to standard reference cost?

 Yes  No

Is the aid subject to taxes?

 Yes  No

What are the intensities expressed in gross terms?

…

What are the parameters enabling calculation of aid intensities?

…

 Grants: Depreciation arrangements in force? … Tax rate reduction on benefits of the firm: …

 Low-interest loans and interest rebate: Maximum amount of the rebate: … Maximum period of the loan: … Maximum proportion (36): … Maximum length of the grace period: … In the case of low-interest loans, please specify the minimum interest rate: … In case of a state-loan: — Is it covered by ordinary securities? … — What is the expected default rate? … — Is the reference rate being increased in situations involving a particular risk? …

 Guarantee schemes:

Please indicate the types of loans for which guarantees may be granted and specification of the fees (cf. previous point):

…

…

…

What is the expected default rate? …

Please submit information allowing the aid intensity of guarantees to be calculated, including duration, proportion and amount:

…

…

…

2.5. Is replacement investment excluded from the scheme (37)?

 Yes  No

In case it is not, the authorities are requested to fill in the part on operating aid.

2.6. Is assistance for firms in difficulty (38) and/or for the financial restructuring of firms in difficulty excluded from the scheme?

 Yes  No

Should this question be answered in the negative, will aid to investment granted to a large enterprise during the restructuring period, be notified individually?

 Yes  No

Does the eligible expenditure under the scheme relate to:

 Material investment:

The value of the investment is established as a percentage on the basis of (39):

 Land

 Buildings

 Plant/machinery (equipment)?

Please provide a short description (40):

…

…

…

In the context of purchasing an establishment of the type, for which the investment aid is intended, are there any guarantees that the establishment concerned does not belong to a firm in difficulty?

 Yes  No

Are there enough guarantees that any aid awarded in the past for the acquisition of assets has been taken into account/deducted as provided for in point 4.5 of the RAG prior to the purchase?

 Yes  No

Are there enough guarantees that the transactions would take place under market conditions?

 Yes  No

Should one of the three previous questions be answered in the negative, please explain how the authorities intend to comply with the necessary conditions:

…

…

…

 Intangible investment:

The value of the investment is established on the basis of expenditure entailed by the transfer of technology through the acquisition of:

 Patents

 Operating or patented know-how licences

 Unpatented know-how

Please provide a short description (41):

…

…

…

Does the scheme include a clause stipulating that the expenditure on eligible intangible investment must not exceed 25 % of the standard base in the case of large firms?

 Yes  No

If not, explain why and how the authorities intend to respect this requirement: …

…

…

In the case of large firms, does the scheme provide for guarantees that eligible assets:

 Will be used exclusively in the establishment receiving the aid?

 Must be regarded as amortisable assets?

 Are purchased from third parties under market conditions?

Should one of these conditions not be explicitly reflected in the scheme, please explain the reasons, as well as how the authorities intend to ensure that the eligible intangible assets will remain associated within the recipient region and will not be subject to a transfer benefiting other regions:

…

…

…

What are the guarantees that aid for initial investment (both material and intangible investment) is made conditional on the maintenance of the investment for a minimum period of five years?

…

…

…

2.8. In case that aid to initial investment is linked to aid to employment, can the authorities provide guarantees that the cumulation rules would be respected?

…

Aid to job creation linked to initial investment

2.9.1. Does the measure provide for guarantees that the aid for job creation is linked to the carrying-out of an initial investment project?

 Yes  No

Does the measure provide for guarantees that the jobs will be created within three years of the investment completion?

 Yes  No

Should one of the previous questions be answered in the negative, please explain how the authorities intend to comply with these requirements:

…

…

…

In case that the investment does not relate to the setting up of a new establishment, please explain the reference period for calculating the number of jobs created:

…

…

…

2.9.2. Does the measure provide for guarantees that job creation means a net increase in the number of jobs in a particular establishment compared with the average over a period of time?

 Yes  No

Does the measure provide for guarantees that the jobs lost during the period of reference are being deducted from the apparent number of jobs created during the same period (42)?

 Yes  No

Should one of the above points be answered in the negative, please explain how the authorities intend to comply with these requirements:

…

…

…

2.9.3. Is the aid calculated on the basis of:

 A percentage of the wage cost per job created?

 A flat-rate amount per job created?

 Other (e.g. a progressive rate per job created). Please specify: …

Please explain the parameters used in order to calculate the aid intensity:

…

…

…

2.9.4. Does the measure provide for guarantees that the employment created will be maintained for a minimum period of five years?

…

…

3. Operating aid

3.1. What is the direct link between the awarding of operating aid and the contribution to regional development?

…

…

…

3.2. What are the structural handicaps that the operating aid is seeking to redress?

…

…

…

3.3. Which are the guarantees that the nature and the level of the aid are proportional to the handicaps it seeks to alleviate?

…

…

…

3.4. What arrangements have been made to ensure that the aid is progressively reduced and limited in time?

…

…

…

4. Specific questions relating to the ultrapheric regions or to regions with low population density

Should aid not be progressively reduced and not be limited in time, please specify whether the following conditions are met:

4.1.1. Does the aid benefit an outermost region or a region with low population density?

 Yes  No

4.1.2. Is this aid intended to offset in part additional transport costs?

 Yes  No

Please provide proof of the existence of these additional costs and the method of calculation used to determine their amount (43):

…

…

…

Indicate what will be the maximum amount of aid (on the basis of an aid-per-kilometre ratio or on the basis of an aid-per-kilometre and aid-per-unit-weight ratio) and the percentage of the additional costs covered by the aid:

…

…

…

5. Scope of the scheme

5.1. Does the scheme apply to the transport sector?

 Yes  No

Should this question be answered in the positive, is there a provision in the scheme stating that transport equipment (movable assets) are excluded from the eligible investment expenditure (44)?

 Yes  No

6. Respect of the relevant provisions of sectoral and multisectoral frameworks

6.1. Does the scheme respect the specific provisions, such as the prohibition to grant aid to the steel sector (45) and/or synthetic fibres (46)?

 Yes  No

6.2. Concerning aid awarded after 1 January 2003: Does the scheme provide for respect of individual notification obligations foreseen in point 26A.3(1) of the 2002 Multisectoral Framework (47).

 Yes  No

6.3. Concerning aid awarded before 1 January 2004: Does the scheme include a provision stating that any aid for large investment projects will be notified individually?

 Yes  No

Should one of these questions be answered in the negative, please explain how the authorities intend to comply with the necessary conditions:

…

…

7. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Authority’s State Aid guidelines on national regional aid.

PART III.5

SUPPLEMENTARY INFORMATION SHEET ON AID COMING UNDER THE MULTISECTORAL FRAMEWORK (48)

This supplementary information sheet must be used for the notification of any aid covered by the Multisectoral framework on regional aid for large investment projects (49) .

1. Additional information on beneficiaries

Structure of the company or companies investing in the project

1.1.1. Identity of aid recipient

1.1.2. If the legal identity of the aid recipient is different from the undertaking(s) that finance(s) the project or from the actual beneficiary(s) of the aid, describe also these differences.

…

…

…

1.1.3. Identify the parent group of the aid recipient, describe the group structure and ownership structure of each parent company:

…

…

…

For a company or companies investing in the project, provide the following data for the last three financial years

1.2.1. Worldwide turnover, EEA turnover, turnover in EFTA State concerned: …

…

1.2.2. Profit after tax and cash flow (on a consolidated basis): …

…

1.2.3. Employment worldwide, at EEA level and in EFTA State concerned: …

…

1.2.4. Market breakdown of sales in the EFTA State concerned, in the rest of the EEA and outside the EEA: …

…

1.2.5. Audited financial statements and annual report for the last three years: …

…

If the investment takes place in an existing industrial location, provide the following data for the last three financial years of that entity:

1.3.1. Total turnover: …

1.3.2. Profit after tax and cash flow: …

1.3.3. Employment: …

1.3.4. Market breakdown of sales: in the EFTA State concerned, in the rest of the EEA and outside the EEA: …

2. Aid

For each aid, provide the following information:

Amount

2.1.1. Nominal amount of support and its gross and net grant equivalent: …

2.1.2. Is the assistance measure subject to corporate tax (or other direct taxation)? If only partially, to what extent? …

2.1.3. Provide a complete schedule of the payment of the proposed assistance. For the package of proposed public assistance, provide the following:

…

…

Characteristics:

2.2.1. Are any of the assistance measures of the overall package not yet defined?

 Yes  No

If yes, please specify: …

…

2.2.2. Indicate which of the abovementioned measures does not constitute State aid and for what reason(s):

…

…

…

Financing from Community instruments (EIB, ECSC instruments, Social Fund, Regional Fund, other):

2.3.1. Are some of the abovementioned measures to be co-financed by Community programmes? Please explain.

…

…

…

2.3.2. Is some additional support for the same project to be requested from any other European or international financing institutions?

 Yes  No

If so, for what amounts? …

3. Assisted project

3.1. Duration of the project: (specify the planned start date of the new production and the year by which full production may be reached): …

…

Description of the project

3.2.1. Specify the type of the project and whether it is a new establishment or a capacity expansion or other

…

…

…

3.2.2. Provide a short general description of the project

…

…

…

…

Breakdown of the project costs

3.3.1. Specify the total cost of capital expenditure to be invested and depreciated over the lifetime of the project

…

…

…

3.3.2. Provide a detailed breakdown of the capital and non-capital (2) expenditure associated with the investment project

…

…

…

3.4. Financing of total project costs

…

…

…

4. Product and market characteristics

Characterisation of product(s) envisaged by the project

4.1.1. Specify the product(s) that will be produced in the aided facility upon the completion of the investment and the relevant (sub-)sector(s) to which the product(s) belong(s) (indicate the Prodcom code or CPA nomenclature for projects in the service sectors):

…

…

…

4.1.2. What product(s) will it replace? If these replaced products are not produced at the same location, indicate where they are currently produced.

…

…

…

4.1.3. What other product(s) can be produced with the same new facilities at little or no additional cost?

…

…

…

Capacity considerations

4.2.1. Quantify the impact of the project on the aid recipient's total viable capacity in the EEA (including at group level) for each of the product(s) concerned (in units per year in the year preceding the start year and on completion of the project).

…

…

…

4.2.2. Provide an estimate of the total capacity of all EEA producers for each of the products concerned.

…

…

…

Market data

4.3.1. Provide for each of the last six financial years data on apparent consumption of the product(s) concerned. If available, include statistics prepared by other sources to illustrate the answer.

…

…

…

4.3.2. Provide for the next three financial years a forecast of the evolution of apparent consumption of the product(s) concerned. If available, include statistics prepared by independent sources to illustrate the answer.

…

…

…

4.3.3. Is the relevant market in decline and for what reasons?

…

…

…

4.3.4. An estimate of the market shares (in value) of the aid recipient or of the group to which the aid recipient belongs in the year preceding the start year and on completion of the project.

…

…

5. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the multisectoral framework.

PART III.6.a

SUPPLEMENTARY INFORMATION SHEET FOR RESEARCH AND DEVELOPMENT AID: AID SCHEMES

This supplementary information sheet must be used for the notification of any aid scheme covered by the Authority’s State aid Guidelines on aid for research and development (50) . It must also be used for aid schemes for research and development aid to SMEs which do not fall under the Block Exemption Regulation for SMEs (51) .

1. Research stage

Research and development stages qualifying for aid

1.1. Feasibility studies:  Yes  No

If yes, to which stage of research does the study refer?

 Fundamental research

 Industrial research

 Precompetitive development

If yes, give examples of major projects: …

…

1.2. Fundamental research:  Yes  No

If yes, give examples of major projects: …

…

1.3. Industrial research:  Yes  No

If yes, give examples of major projects: …

…

1.4. Precompetitive development:  Yes  No

If yes, give examples of major projects: …

…

1.5. Patent applications and renewals by SMEs:  Yes  No

If yes, to which stage of research is concerned?

 Fundamental research

 Industrial research

 Precompetitive development

2. Additional information on the recipient of the aid

2.1. Higher-education or research establishments

 Yes  No

If yes, give an estimate of the number of establishments involved: …

If yes, state whether other firms receive aid:  Yes  No

Are these higher-education or research establishments in the public sector?

 Yes  No

2.2. Other (please specify): …

3. Cooperative research

To enable the Authority to check whether contributions from public research establishments to an R&D project constitute aid, please answer the following questions:

3.1. Do the projects provide that public, non-profit-making research or higher-education establishments carry out research on behalf of or in collaboration with industry?

 Yes  No

If yes, please clarify:

— Do the public, non-profit-making research or higher-education establishments receive payment at the market rate for the services they provide?  Yes  No or

— Do the industrial participants bear the full cost of the project?  Yes  No or

— Where results which do not give rise to intellectual property rights may be widely disseminated, is any intellectual property rights fully allocated to the public, non-profit-making establishments?  Yes  No or

— Do the public, non-profit-making establishments receive from the industrial participants (holders of intellectual property rights resulting from the research project) compensation equivalent to the market price for those rights and for the results that do not give rise to intellectual property rights but may be widely disseminated to interested third parties?  Yes  No

3.2. Are the projects carried out in collaboration with several firms?

 Yes  No

If yes, what are the conditions governing such collaboration? …

…

4. Research acquired by the state

4.1. Do projects stipulate that the public authorities may commission R&D from firms?

 Yes  No

If yes, is there an open tender procedure?  Yes  No

4.2. Do projects stipulate that the public authorities may buy the results of R&D from firms?

 Yes  No

If yes, is there an open tender procedure?  Yes  No

5. Type of aid

 Aid linked to an R&D contract signed with industrial firms (please specify): …

 Advance repayable if the project is successful (please specify the amount and procedures for repayment; in particular, give the criteria for measuring ‘success’) … …

 Other (please specify): …

6. Eligible expenditure

 Costs of personnel employed solely on the research activity: …

 Costs of durable assets used solely and on a continual basis for the research activity (equipment and instruments): …

 Costs of land and premises used solely and on a continual basis (except where transferred commercially) for the research activity: …

 Costs of consultancy and equivalent services used exclusively for the research activity, including the research, technical knowledge and patents, etc. bought from outside sources: …

 Additional overheads incurred directly as a result of the research activity: … …

If appropriate, give a breakdown of research costs by aided and non-aided R&D:

…

Give a breakdown of the budget between firms, research centres and universities:

…

 Other operating expenses (costs of materials, supplies and similar products incurred directly as a result of the research activity)

7. Aid intensity

7.1. Gross aid intensity

Definition stage or feasibility studies: …

Fundamental research: …

Industrial research: …

Precompetitive development: …

7.2. For aid in support of patent applications and renewals by SMEs, specify the research activities which first led to the patents concerned: …

Planned intensity: …

7.3. Does the same R&D activity cover several stages of research?

 Yes  No

If yes, which? …

Specify the aid intensity applied: …

7.4. Bonuses applicable, if any

For aid granted to SMEs, give the bonus applicable, if any: …

Are the research activities in accordance with a specific project or programme undertaken as part of the Community's current framework programme for research and technological development?

 Yes  No

If yes, what is the bonus applicable? …

Please give also the exact title of the specific project or programme undertaken as part of the Community's current framework programme for R&TD (if possible using the ‘call identifier’ or the CORDIS website: www.cordis.lu).

Does the project in accordance with a specific project or programme undertaken as part of the Community's current framework programme for R&TD involve cross-border cooperation between firms and public research bodies or between at least two independent partners in two States, where its results are widely disseminated and published?

 Yes  No

If yes, what is the bonus applicable? …

Are the aided R&D activities located in a region eligible under Article 61(3) (a) or (c) of the EEA Agreement at the time the aid is granted?

 Yes  No

Give the bonus applicable: …

If the research activities are not in accordance with a specific project or programme undertaken as part of the Community's current framework programme for R&TD, clarify whether at least one of the following conditions is met:

— The project involves effective cross-border cooperation between at least two independent partners in two States, particularly in the context of coordinating national R&TD policies  Yes  No

— The project involves effective cooperation between firms and public research bodies, particularly in the context of coordination of national R&TD policies  Yes  No

— The project's results are widely disseminated and published, patent licences are granted or other appropriate steps are taken under conditions similar to those for the dissemination of Community R&TD results  Yes  No

Where at least one of the above conditions is met, give any bonus applicable: …

7.5. Where there is a combination of bonuses and aid intensities, give the maximum aid intensity applicable for each stage of research: …

8. Incentive effect of the aid

8.1. Provide information that will enable us to assess the incentive effect of the aid for large firms

…

…

8.2. Does the scheme stipulate that the annual report on implementation should, in the case of large firms, contain a description of the incentive effect for each individual application of the scheme?

 Yes  No

9. Multinational aspects

9.1. Do the projects (scheme/programme) have any multinational aspects?

 Yes  No

If yes, specify: …

9.2. Do the R&D projects involve cooperation with partners in other countries?

 Yes  No

If yes, state:

a) Which other EEA State(s): …

b) Which other third country or countries: …

c) Which firm(s) in other countries: …

9.3. Give a breakdown of the total cost by partner: …

10. Access to results

Who will own the R & D results in question?

…

10.1. Are any conditions attached to the granting of licences in respect of the results?

…

10.2. Are there any rules governing the general publication/dissemination of the R&D results?

 Yes  No

10.3. Indicate the measures planned for the subsequent use/development of the results: …

…

10.4. Is there provision for the results of publicly financed R&D projects to be made available to industry within the EEA on a non-discriminatory basis?

 Yes  No

11. Information and control measures

11.1. Give the information/control measures used to ensure that the aided projects are in line with the objectives laid down by the relevant legislation:

…

…

11.2. Specify the arrangements for informing the Authority about implementation of the scheme:

…

…

11.3. Other useful information, including an estimate of the number of jobs created or safeguarded:

…

…

12. Other information

Please give any other information you consider necessary to assess the measure(s) in question under the Authority’s State aid Guidelines on aid for research and development.

PART III.6.b

SUPPLEMENTARY INFORMATION SHEET FOR RESEARCH AND DEVELOPMENT AID: INDIVIDUAL AID

This supplementary information sheet must be used for the notification of any aid scheme covered by the Authority’s State aid Guidelines on aid for research and development (52) It must also be used for individual aid for research and development to SMEs, which does not fall under the Block Exemption Regulation for SMEs (53) .

1. Research stage

Research and development stages qualifying for aid

1.1. Feasibility studies:  Yes  No

If yes, to which stage of research does the study refer?

 Fundamental research

 Industrial research

 Precompetitive development

If yes, give examples of major projects: …

1.2. Fundamental research:  Yes  No

If yes, give examples of major projects: …

1.3. Industrial research:  Yes  No

If yes, give examples of major projects: …

1.4. Precompetitive development:  Yes  No

If yes, give examples of major projects: …

1.5. Patent applications and renewals by SMEs:  Yes  No

If yes, to which stage of research is concerned?

 Fundamental research

 Industrial research

 Precompetitive development

2. Additional information on the recipient of the aid

2.1. Higher-education or research establishments

 Yes  No

If yes, give an estimate of the number of establishments involved: …

If yes, state whether other firms receive aid:  Yes  No

Are these higher-education or research establishments in the public sector?

 Yes  No

2.2. Other (please specify): …

3. Cooperative research

To enable the Authority to check whether contributions from public research establishments to an R&D project constitute aid, please answer the following questions:

3.1. Do the projects provide that public, non-profit-making research or higher-education establishments carry out research on behalf of or in collaboration with industry?

 Yes  No

If yes, please clarify:

— Do the public, non-profit-making research or higher-education establishments receive payment at the market rate for the services they provide?  Yes  No or

— Do the industrial participants bear the full cost of the project?  Yes  No or

— Where results which do not give rise to intellectual property rights may be widely disseminated, is any intellectual property rights fully allocated to the public, non-profit-making establishments?  Yes  No or

— Do the public, non-profit-making establishments receive from the industrial participants (holders of intellectual property rights resulting from the research project) compensation equivalent to the market price for those rights and for the results that do not give rise to intellectual property rights but may be widely disseminated to interested third parties?  Yes  No

3.2. Are the projects carried out in collaboration with several firms?

 Yes  No

If yes, what are the conditions governing such collaboration? …

…

4. Research acquired by the state

4.1. Do projects stipulate that the public authorities may commission R&D from firms?

 Yes  No

If yes, is there an open tender procedure?  Yes  No

4.2. Do projects stipulate that the public authorities may buy the results of R&D from firms?

 Yes  No

If yes, is there an open tender procedure?

 Yes  No

5. Type of aid

 Aid linked to an R&D contract signed with industrial firms (please specify): …

 Advance repayable if the project is successful (please specify the amount and procedures for repayment; in particular, give the criteria for measuring ‘success’): …

 Other (please specify): …

6. Eligible expenditure

 Costs of personnel employed solely on the research activity: … …

 Costs of durable assets used solely and on a continual basis for the research activity (equipment and instruments): … …

 Costs of land and premises used solely and on a continual basis (except where transferred commercially) for the research activity: … …

 Costs of consultancy and equivalent services used exclusively for the research activity, including the research, technical knowledge and patents, etc. bought from outside sources: … …

 Additional overheads incurred directly as a result of the research activity: … …

If appropriate, give a breakdown of research costs by aided and non-aided R&D:

…

Give a breakdown of the budget between firms, research centres and universities:

…

7. Aid intensity

7.1. Gross aid intensity

Definition stage or feasibility studies: …

Fundamental research: …

Industrial research: …

Precompetitive development: …

7.2. For aid in support of patent applications and renewals by SMEs, specify the research activities which first led to the patents concerned: …

Planned intensity: …

7.3. Does the same R&D activity cover several stages of research?

 Yes  No

If yes, which? …

Specify the aid intensity applied: …

7.4. Bonuses applicable, if any

For aid granted to SMEs, give the bonus applicable, if any: …

Are the research activities in accordance with a specific project or programme undertaken as part of the Community's current framework programme for research and technological development (R&TD)?

 Yes  No

If yes, what is the bonus applicable? …

Please give also the exact title of the specific project or programme undertaken as part of the Community's current framework programme for R&TD (if possible using the ‘call identifier’ or the CORDIS website: www.cordis.lu).

Does the project in accordance with a specific project or programme undertaken as part of the Community's current framework programme for R&TD involve cross-border cooperation between firms and public research bodies or between at least two independent partners in two States, where its results are widely disseminated and published?

 Yes  No

If yes, what is the bonus applicable? …

Are the aided R&D activities located in a region eligible under Article 61(3)(a) or (c) of the EEA Agreement at the time the aid is granted?

 61(3)(a)  61(3)(c)

Give the bonus applicable: …

If the research activities are not in accordance with a specific project or programme undertaken as part of the Community's current framework programme for R&TD, clarify whether at least one of the following conditions is met:

— The project involves effective cross-border cooperation between at least two independent partners in two States, particularly in the context of coordinating national R&TD policies  Yes  No

— The project involves effective cooperation between firms and public research bodies, particularly in the context of coordination of national R&TD policies  Yes  No

— The project's results are widely disseminated and published, patent licences are granted or other appropriate steps are taken under conditions similar to those for the dissemination of Community R&TD results  Yes  No

Where at least one of the above conditions is met, give any bonus applicable: …

Where there is a combination of bonuses and aid intensities, give the maximum aid intensity applicable for each stage of research: …

8. Incentive effect of the aid

8.1. How has expenditure on research and development increased or decreased?

…

8.2. Is the aid used for R&D activities over and above the recipient's traditional activities?

 Yes  No

8.3. Is R&D-linked scientific and/or technological activity being created?

 Yes  No

8.4. How has the number of people engaged in R&D activities evolved?

…

8.5. Has there been job creation linked to R&D activities?

 Yes  No

If yes, give the estimated number of jobs created: …

8.6. Have jobs been safeguarded as a result of R&D activities?

 Yes  No

8.7. What is the firm's turnover? …

8.8. Are there additional costs linked to cross-border cooperation?

 Yes  No

8.9. Indicate the measures planned for exploiting in part or in full the results of the research

…

…

8.10. Are measures planned to enable SMEs to participate?

 Yes  No

If yes, indicate what they are: …

8.11. Other incentive factors, such as commercial and technological risk: …

…

8.12. In the case of individual, close-to-the-market research projects to be undertaken by large firms, what factors have been taken into account to ensure that the aid has an incentive effect on R&D?

…

8.13. Demonstrate that the application for aid was made before the R&D activities started:

…

…

9. Multinational aspects

9.1. Do the projects (scheme/programme) have any multinational aspects?

 Yes  No

If yes, specify: …

9.2. Do the R&D projects involve cooperation with partners in other countries?

 Yes  No

If yes, state:

a) Which other EEA State(s): …

b) Which other third country or countries: …

c) Which firm(s) in other countries: …

9.3. Give a breakdown of the total cost by partner: …

…

10. Access to results

10.1. Who will own the R & D results in question?

…

10.2. Are any conditions attached to the granting of licences in respect of the results?

…

10.3. Are there any rules governing the general publication/dissemination of the R&D results?

 Yes  No

10.4. Indicate the measures planned for the subsequent use/development of the results: …

10.5. Is there provision for the results of publicly financed R&D projects to be made available to industry within EEA on a non-discriminatory basis?

 Yes  No

11. Information and control measures

11.1. Give the information/control measures used to ensure that the aided projects are in line with the objectives laid down by the relevant legislation:

…

…

11.2. Specify the arrangements for informing the Authority about implementation of the scheme:

…

…

Other useful information, including an estimate of the number of jobs created or safeguarded:

…

…

12. Other information

Please give any other information you consider necessary to assess the measure(s) in question under the Authority’s State aid Guidelines on aid for research and development.

PART III.7.a

SUPPLEMENTARY INFORMATION SHEET ON AID FOR RESCUING FIRMS IN DIFFICULTY: AID SCHEMES

This supplementary information sheet must be used for the notification of rescue aid schemes covered by the Authority’s State aid Guidelines on aid for rescuing and restructuring firms in difficulty (54) .

1. Eligibility

Is the scheme limited to firms that fulfil at least one of the eligibility criteria below?

1.1.1. Is the scheme limited to firms, where more than half their registered capital has disappeared and more than one quarter of that capital has been lost over the preceding 12 months?

 Yes  No

1.1.2. Are the firms unlimited companies, where more than half of their capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months?

 Yes  No

1.1.3. Do the firms fulfil the criteria under domestic law for being the subject of collective insolvency proceedings?

 Yes  No

1.2. Is the scheme limited to rescuing small or medium-sized enterprises in difficulty which corresponds to the EEA definition of SMEs?

 Yes  No

2. Form of aid

2.1. Is the aid granted under the scheme in the form of a loan guarantee or loans?

 Yes  No

2.2. If yes, will the loan be granted at an interest rate at least comparable to those observed for loans to healthy firms, and in particular the reference rate adopted by the Authority?

 Yes  No

Please provide detailed information.

2.3. Will the aid under the scheme be linked to loans that are to be reimbursed over a period of not more than 12 months after disbursement of the last instalment to the firm?

 Yes  No

3. Other elements

3.1. Will aid under the scheme be warranted on the grounds of serious social difficulties? Please justify.

…

…

3.2. Will aid under the scheme have no unduly adverse spill over effects on other States? Please justify.

…

…

3.3. Please explain why you think that the aid scheme is limited to the minimum necessary (i.e. is restricted to the amount needed to keep the firm in business for the period during which the aid is authorised. This should not go beyond a period of 6 months).

…

…

3.4. Do you undertake, within six months after granting the aid, to either approve a restructuring plan or a liquidation plan, or demand reimbursement of the loan and the aid corresponding to the risk premium from the beneficiary?

 Yes  No

Please specify the maximum amount of the aid that can be awarded to any one firm as part of the rescue operation: …

…

3.5. Provide all relevant information on aid of any kind which may be granted to the firms eligible for receiving rescue aid during the same period of time.

…

…

4. Annual report

4.1. Do you undertake to provide reports, at least on an annual basis, on the scheme's operation, containing the information specified in the Authority’s instructions on standardised reports?

 Yes  No

4.2. Do you undertake in such a report to include a list of beneficiary firms with at least the following information:

(a) The company name;

(b) Its sectoral code, using the NACE (55) two-digit sectoral classification codes;

(c) The number of employees;

(d) Annual turnover and balance sheet value;

(e) The amount of aid granted;

(f) Where appropriate, any restructuring aid, or other support treated as such, which it has received in the past;

(g) Whether or not the beneficiary company has been wound up or subject to collective insolvency proceedings before the end of the restructuring period.  Yes  No

5. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Authority’s State aid Guidelines on aid for rescuing and restructuring firms in difficulty.

PART III.7.b

SUPPLEMENTARY INFORMATION SHEET ON AID FOR RESCUING FIRMS IN DIFFICULTY: INDIVIDUAL AID

This supplementary information sheet must be used for the notification of individual rescue aid covered by the Authority’s State aid Guidelines on aid for rescuing and restructuring firms in difficulty (56) .

1. Eligibility

1.1. Is the firm a limited company, where more than half of its registered capital has disappeared and more than one quarter of that capital has been lost over the preceding 12 months?

 Yes  No

1.2. Is the firm an unlimited company, where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months?

 Yes  No

1.3. Does the firm fulfil the criteria under domestic law for being the subject of collective insolvency proceedings?

 Yes  No

If you have answered yes to any of the above questions, please attach the relevant documents (latest profit and loss account with balance sheet, or court decision opening an investigation into the company under national company law).

If you have answered no to all of the above questions, please submit evidence supporting that the firm is in difficulties, for it to be eligible for rescue aid.

1.4. When has the firm been created? …

1.5. Since when is the firm operating? …

1.6. Does the company belong to a larger business group?

 Yes  No

If you have answered yes, please submit full details about the group (organisation chart, showing the links between the group's members with details on capital and voting rights) and attach proof that the company's difficulties are its own and are not the result of an arbitrary allocation of costs within the group and that the difficulties are too serious to be dealt with by the group itself.

1.7. Has the firm (or the group to which it belongs) in the past received any rescue aid?

 Yes  No

If yes, please provide full details (date, amount, reference to previous Authority decision if applicable, etc.):

…

…

2. Form of aid

2.1. Is the aid in the form of a loan guarantee or loans? Copies of the relevant documents should be provided.

 Yes  No

2.2. If yes, is the loan granted at an interest rate at least comparable to those observed for loans to healthy firms, and in particular the reference rate adopted by the Authority?

 Yes  No

Please provide detailed information.

2.3. Is the aid linked to loans that are to be reimbursed over a period of not more than 12 months after disbursement of the last instalment to the firm?

 Yes  No

3. Other elements

3.1. Is the aid warranted on the grounds of serious social difficulties? Please justify.

…

3.2. Does the aid have no unduly adverse spill over effects on other States? Please justify.

…

3.3. Please explain why you think that the aid is limited to the minimum necessary (i.e. is restricted to the amount needed to keep the firm in business for the period during which the aid is authorised). This should be done on the basis of a liquidity plan for the 6 months ahead and on the basis of a comparison with operating costs and financial charges over the previous 12 months.

…

…

3.4. Do you undertake, not later than six months after the rescue aid measure has been authorised, to communicate to the Authority a restructuring plan or a liquidation plan or proof that the loan has been reimbursed in full and/or that the guarantee has been terminated?

 Yes  No

4. Other information

Please indicate here any other information you consider relevant to the assessment of the measure(s) concerned under the Authority’s State aid Guidelines on aid for rescuing and restructuring firms in difficulty.

PART III.8.a

SUPPLEMENTARY INFORMATION SHEET ON AID FOR RESTRUCTURING FIRMS IN DIFFICULTY: AID SCHEMES

This supplementary information sheet must be used for the notification of restructuring aid