Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC)No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty
Date: 2004-04-21
Institutions: European Commission
Subjects: State aid, aid system, control of State aid, interest, reimbursement of aid

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I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 794/2004
of 21 april 2004
implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application
of Article 93 of the EC Treaty

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(6)

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EC) No 659/1999 of
22 March 1999 laying down detailed rules for the application of
Article 93 of the EC Treaty (1), and in particular Article 27 thereof,

After consulting the Advisory Committee on State Aid,

Whereas:

(1)

(2)

(3)

(4)

(5)

In order to facilitate the preparation of State aid notifica-
tions by Member States, and their assessment by the Com-
mission, it is desirable to establish a compulsory notifica-
tion form. That form should be as comprehensive as
possible.

The standard notification form as well as the summary
information sheet and the supplementary information
sheets should cover all existing guidelines and frameworks
in the state aid field. They should be subject to modifica-
tion or replacement in accordance with the further devel-
opment of those texts.

Provision should be made for a simplified system of noti-
fication for certain alterations to existing aid. Such simpli-
fied arrangements should only be accepted if the Commis-
sion has been regularly informed on the implementation of
the existing aid concerned.

In the interests of legal certainty it is appropriate to make
it clear 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, should not need to be notified to
the Commission as they are unlikely to affect the Commis-
sion’s original assessment of the compatibility of the
scheme, provided that the other conditions of the aid
scheme remain unchanged.

Article 21 of Regulation (EC) No 659/1999 requires Mem-
ber States to submit annual reports to the Commission 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.

(7)

(8)

(9)

For the Commission to be able to discharge its responsi-
bilities for the monitoring of aid, it needs to receive accu-
rate information from Member States about the types and
amounts of aid being granted by them under existing aid
schemes. It is possible to simplify and improve the arrange-
ments for the reporting of State aid to the Commission
which are currently described in the joint procedure for
reporting and notification under the EC Treaty and under
the World Trade Organisation (WTO) Agreement set out
in the Commission’s
to Member States of
letter
2 August 1995. The part of that joint procedure relating to
Member States reporting obligations for subsidy notifica-
tions under Article 25 of the WTO Agreement on Subsi-
dies and Countervailing measures and under Article XVI of
GATT 1994, adopted on 21 July 1995 is not covered by
this Regulation.

The information required in the annual reports is intended
to enable the Commission 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 Commission may also
request Member States to provide, on an ad hoc basis,
additional data for selected topics. The choice of subject
matter should be discussed in advance with Member States.

The annual reporting exercise does not cover the informa-
tion, which may be necessary in order to verify that par-
ticular aid measures respect Community law. The Commis-
sion should therefore retain the right to seek undertakings
from Member States, or to attach to decisions conditions
requiring the provision of additional information.

It should be specified that time-limits for the purposes of
Regulation (EC) No 659/1999 should be calculated in
accordance with Regulation (EEC, Euratom) No 1182/71
of the Council of 3 June 1971 determining the rules appli-
cable to periods, dates and time limits (2), as supplemented
by the specific rules set out in this Regulation. In particu-
lar, 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 Regulation should
apply to pre-existing time-limits which will continue to
run after the entry into force of this Regulation.

(1) OJ L 83, 27.3.1999, p. 1. Regulation as amended by the 2003 Act of

Accession.

(2) OJ L 124, 8.6.1971, p. 1.

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(10)

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 benefi-
ciary undertaking, independently of the outcome of any
that
commercial decisions
undertaking.

subsequently made by

(11)

In accordance with general financial practice it is appro-
priate to fix the recovery interest rate as an annual percent-
age rate.

(12) 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 lev-
els of increased commercial risk outside the banking sec-
tor. On the basis of the information on inter-bank swap
rates the Commission should establish a single recovery
interest rate for each Member 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 calcu-
lated, and to provide for the publication of the recovery
interest rate applicable at any given moment, as well as rel-
evant previously applicable rates.

(13) A State aid grant may be deemed to reduce a beneficiary
undertaking’s medium-term financing requirements. For
these purposes, and in line with general financial practice,
the medium-term may be defined as five years. The recov-
ery interest rate should therefore correspond to an annual
percentage rate fixed for five years.

(14) 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 Commission should be annually com-
pounded. For the same reasons, the recovery interest rate
applicable in the first year of the recovery period should be
applied for the first five years of the recovery period, and
the recovery interest rate applicable in the sixth year of the
recovery period for the following five years.

(15)

This Regulation should apply to recovery decisions noti-
fied after the date of entry into force of this Regulation,

HAS ADOPTED THIS REGULATION:

CHAPTER I

SUBJECT MATTER AND SCOPE

Article 1

Subject matter and scope

2.

This Regulation shall apply to aid in all sectors.

CHAPTER II

NOTIFICATIONS

Article 2

Notification forms

coal

sector

in the

Without prejudice to Member States’ obligations to notify state
aids
under Commission Decision
2002/871/CE (1), notifications of new aid pursuant to Article 2(1)
of Regulation (EC) No 659/1999, other than those referred to in
Article 4(2), shall be made on the notification form set out in Part
I of Annex I to this Regulation.

Supplementary information needed for the assessment of the
measure in accordance with regulations, guidelines, frameworks
and other texts applicable to State aid shall be provided on the
supplementary information sheets set out in Part III of Annex I.

Whenever the relevant guidelines or frameworks are modified or
replaced, the Commission shall adapt the corresponding forms
and information sheets.

Article 3

Transmission of notifications

1.
The notification shall be transmitted to the Commission by
the Permanent Representative of the Member State concerned. It
shall be addressed to the Secretary — General of the Commission.

If the Member State intends to avail itself of a specific procedure
laid down in any regulations, guidelines, frameworks and other
texts applicable to State aid, a copy of the notification shall be
addressed to the Director-General responsible. The Secretary —
General and the Directors — General may designate contact
points for the receipt of notifications.

All subsequent correspondence shall be addressed to the
2.
Director — General responsible or to the contact point designated
by the Director — General.

3.
The Commission shall address its correspondence to the
Permanent Representative of the Member State concerned, or to
any other address designated by that Member State.

1.
This Regulation sets out detailed provisions concerning the
form, content and other details of notifications and annual reports
referred to in Regulation (EC) No 659/1999. It also sets out pro-
visions for the calculation of time limits in all procedures con-
cerning State aid and of the interest rate for the recovery of unlaw-
ful aid.

4.
Until 31 December 2005 notifications shall be transmitted
by the Member State on paper. Whenever possible an electronic
copy of the notification shall also be transmitted.

(1) OJ L 300, 5.11.2002, p. 42.

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With effect from 1 January 2006 notifications shall be transmit-
ted electronically, unless otherwise agreed by the Commission
and the notifying Member State.

All correspondence in connection with a notification which has
been submitted after 1 January 2006 shall 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 trans-
mission on paper, if the signed original is received no later than
ten days thereafter.

6.
By 30 September 2005 at the latest, after consulting Mem-
ber States, the Commission shall publish in the 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) of Regulation (EC)
No 659/1999, an alteration to existing aid shall mean 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. However an increase
in the original budget of an existing aid scheme by up to 20 %
shall not be considered an alteration to existing aid.

The following alterations to existing aid shall be notified on

2.
the simplified notification form set out in Annex II:

(a)

increases in the budget of an authorised aid scheme exceed-
ing 20 %;

(b) prolongation of an existing authorised aid scheme by up to

six years, with or without an increase in the budget;

to
laid down in a conditional decision adopted pursuant
Article 7(4) of Regulation (EC) No 659/1999, or to the obser-
vance of any undertakings provided by the Member State con-
cerned in connection with a decision to approve aid, Member
States shall compile the annual reports on existing aid schemes
referred to in Article 21(1) of Regulation (EC) No 659/1999 in
respect of each whole or part calendar year during which the
scheme applies in accordance with the standardised reporting for-
mat set out in Annex IIIA.

Annex IIIB sets out the format for annual reports on existing aid
schemes relating to the production, processing and marketing of
agricultural products listed in Annex I of the Treaty.

Annex IIIC sets out the format for annual reports on existing aid
schemes for state aid relating to the production, processing or
marketing of fisheries products listed in Annex I of the Treaty.

2.
The Commission may ask Member States to provide addi-
tional data for selected topics, to be discussed in advance with
Member States.

Article 6

Transmission and publication of annual reports

1.
Each Member State shall transmit its annual reports to the
Commission in electronic form no later than 30 June of the year
following the year to which the report relates.

(c)

tightening of the criteria for the application of an authorised
aid scheme, a reduction of aid intensity or a reduction of eli-
gible expenses;

In justified cases Member States may submit estimates, provided
that the actual figures are transmitted at the very latest with the
following year’s data.

The Commission 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 Member
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.

CHAPTER III

ANNUAL REPORTS

Article 5

Form and content of annual reports

1. Without prejudice to the second and third subparagraphs of
this Article and to any additional specific reporting requirements

2.
Each year the Commission shall publish a State aid synop-
sis 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 be considered to
constitute compliance with the obligation to notify aid measures
before they are put into effect pursuant to Article 88(3) of the
Treaty, nor shall such transmission in any way prejudice the out-
come of an investigation into allegedly unlawful aid in accordance
with the procedure laid down in Chapter III of Regulation (EC)
No 659/1999.

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CHAPTER IV

TIME-LIMITS

Article 8

Calculation of time-limits

1.
Time-limits provided for in Regulation (EC) No 659/1999
and in this Regulation or fixed by the Commission pursuant to
Article 88 of the Treaty shall be calculated in accordance with
Regulation (EEC, Euratom) No 1182/71, and the specific rules set
out in paragraphs 2 to 5 of this Article. In case of conflict, the
provisions of this regulation shall prevail.

2.

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

3. With regard to time-limits for action by the Commission,
the receipt of the notification or subsequent correspondence in
accordance with Article 3(1) and Article 3(2) of this Regulation
shall be the relevant event for the purpose of Article 3(1) of Regu-
lation (EEC, Euratom) No 1182/71.

As far as notifications transmitted after 31 December 2005, and
correspondence relating to them are concerned, the receipt of the
electronic notification or communication at the relevant address
published in the Official Journal of the European Union shall be the
relevant event.

4. With regard to time-limits for action by Member States, the
receipt of the relevant notification or correspondence from the
Commission in accordance with Art. 3(3) of this Regulation shall
be the relevant event for the purposes of Article 3(1) of Regula-
tion (EEC, Euratom) No 1182/71.

5. With regard to the time-limit for the submission of com-
ments following initiation of the formal investigation procedure
referred to in Art. 6(1) of Regulation (EC) No 659/1999 by third
parties and those Member States which are not directly concerned
by the procedure, the publication of the notice of initiation in the
Official Journal of the European Union shall be the relevant event for
the purposes of Article 3(1) of Regulation (EEC, Euratom)
No 1182/71.

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

CHAPTER V

INTEREST RATE FOR THE RECOVERY OF UNLAWFUL AID

Commission may increase the rate by more than 75 basis points
in respect of one or more Member States.

If the latest three-month average of the five-year inter-bank
2.
swap rates available, plus 75 basis points, differs by more than
15 % from the State aid recovery interest rate in force, the Com-
mission shall recalculate the latter.

The new rate shall apply from the first day of the month follow-
ing the recalculation by the Commission. The Commission shall
inform Member States by letter of the recalculation and the date
from which it applies.

The interest rate shall be fixed for each Member State indi-

3.
vidually, or for two or more Member States together.

In the absence of reliable or equivalent data or in excep-
4.
tional circumstances the Commission may, in close co-operation
with the Member State(s) concerned, fix a State aid recovery inter-
est rate, for one or more Member States, on the basis of a differ-
ent method and on the basis of the information available to it.

Article 10

Publication

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

Article 11

Method for applying 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.

Article 9

Method for fixing the interest rate

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.

1.
Unless otherwise provided for in a specific decision the
interest rate to be used for recovering State aid granted in breach
of Article 88(3) of the Treaty shall be an annual percentage rate
fixed for each calendar year.

It shall be calculated on the basis of the average of the five-year
inter-bank swap rates for September, October and November of
the previous year, plus 75 basis points. In duly justified cases, the

The interest rate referred to in paragraph 1 shall be applied
3.
throughout the whole period until the date of recovery. However,
if more than five 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 recal-
culated at five yearly intervals, taking as a basis the rate in force at
the time of recalculation.

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CHAPTER VI

FINAL PROVISIONS

Article 12

Review

The Commission shall in consultation with the Member States,
review the application of this Regulation within four years after
its entry into force.

Article 13

Entry into force

Chapter II shall apply only to those notifications transmitted to
the Commission more than five months after the entry into force
of this Regulation.

Chapter III shall apply to annual reports covering aid granted
from 1 January 2003 onwards.

Chapter IV shall apply to any time limit, which has been fixed but
which has not yet expired on the date of entry into force of this
Regulation.

This Regulation shall enter into force on the twentieth day fol-
lowing that of its publication in the Official Journal of the European
Union.

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

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

Done at Brussels, 21 april 2004.

For the Commission
Mario MONTI
Member of the Commission

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ANNEX I

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ANNEX II

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ANNEX III A

STANDARDISED REPORTING FORMAT FOR EXISTING STATE AID

(This format covers all sectors except agriculture)

With a view to simplifying, streamlining and improving the overall reporting system for State aid, the existing Standardised
Reporting Procedure shall be replaced by an annual updating exercise. The Commission shall send a pre-formatted spread-
sheet, containing detailed information on all existing aid schemes and individual aid, to the Member States by 1 March each
year. Member States shall return the spreadsheet in an electronic format to the Commission by 30 June of the year in ques-
tion. This will enable the Commission to publish State aid data in year t for the reporting period t-1 (1).

The bulk of the information in the pre-formatted spreadsheet shall be pre-completed by the Commission on the basis of
data provided at the time of approval of the aid. Member States shall be required to check and, where necessary, modify the
details for each scheme or individual aid, and to add the annual expenditure for the latest year (t-1). In addition, Member
States shall indicate which schemes have expired or for which all payments have stopped and whether or not a scheme is
co-financed by Community Funds.

Information such as the objective of the aid, the sector to which the aid is directed, etc shall refer to the time at which the
aid is approved and not to the final beneficiaries of the aid. For example, the primary objective of a scheme which, at the
time the aid is approved, is exclusively earmarked for small and medium-sized enterprises shall be aid for small and medium-
sized enterprises. However, another scheme for which all aid is ultimately awarded to small and medium-sized enterprises
shall not be regarded as such if, at the time the aid is approved, the scheme is open to all enterprises.

The following parameters shall be included in the spreadsheet. Parameters 1-3 and 6-12 shall be pre-completed by the Com-
mission and checked by the Member States. Parameters 4, 5 and 13 shall be completed by the Member States.

1.

Title

2. Aid number

3. All previous aid numbers (e.g., following the renewal of a scheme)

4.

Expiry

Member States should indicate those schemes which have expired or for which all payments have stopped.

5.

Co-financing

Although Community funding itself is excluded, total State aid for each Member State shall include aid measures that
are co-financed by Community funding. In order to identify which schemes are co-financed and estimate how much
such aid represents in relation to overall State aid, Member States are required to indicate whether or not the scheme
is co-financed and if so the percentage of aid that is co-financed. If this is not possible, an estimate of the total amount
of aid that is co-financed shall be provided.

6.

Sector

The sectoral classification shall be based largely on NACE (2) at the [three-digit level].

7.

Primary objective

8.

Secondary objective

A secondary objective is one for which, in addition to the primary objective, the aid (or a distinct part of it) was exclu-
sively earmarked at the time the aid was approved. For example, a scheme for which the primary objective is research
and development may have as a secondary objective small and medium-sized enterprises (SMEs) if the aid is earmarked
exclusively for SMEs. Another scheme for which the primary objective is SMEs may have as secondary objectives train-
ing and employment if, at the time the aid was approved, the aid is earmarked for x% training and y% employment.

t is the year in which the data are requested.

(1)
(2) NACE Rev.1.1 is the Statistical classification of economic activities in the European Community.

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9.

Region(s)

Aid may, at the time of approval, be exclusively earmarked for a specific region or group of regions. Where appropri-
ate, a distinction should be made between the Article 87(3)a regions and the Article 87(3)c regions. If the aid is ear-
marked for one particular region, this should be specified at NUTS (1) level II.

10. Category of aid instrument(s)

A distinction shall be made between six categories (Grant, Tax reduction/exemption, Equity participation, Soft loan,
Tax deferral, Guarantee).

11. Description of aid instrument in national language

12. Type of aid

A distinction shall be made between three categories: Scheme, Individual application of a scheme, Individual aid
awarded outside of a scheme (ad hoc aid).

13. Expenditure

As a general rule, figures should be expressed in terms of actual expenditure (or actual revenue foregone in the case of
tax expenditure). Where payments are not available, commitments or budget appropriations shall be provided and
flagged accordingly. Separate figures shall be provided for each aid instrument within a scheme or individual aid (e.g.
grant, soft loans, etc.) Figures shall be expressed in the national currency in application at the time of the reporting
period. Expenditure shall be provided for t-1, t-2, t-3, t-4, t-5.

(1) NUTS is the nomenclature of territorial units for statistical purposes in the Community.

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ANNEX III B

STANDARDISED REPORTING FORMAT FOR EXISTING STATE AID

(This format covers the agricultural sector)

With a view to simplifying, streamlining and improving the overall reporting system for State aid, the existing Standardised
Reporting Procedure shall be replaced by an annual updating exercise. The Commission shall send a pre-formatted spread-
sheet, containing detailed information on all existing aid schemes and individual aid, to the Member States by 1 March each
year. Member States shall return the spreadsheet in an electronic format to the Commission by 30 June of the year in ques-
tion. This will enable the Commission to publish State aid data in year t for the reporting period t-1 (1).

The bulk of the information in the pre-formatted spreadsheet shall be pre-completed by the Commission on the basis of
data provided at the time of approval of the aid. Member States shall be required to check and, where necessary, modify the
details for each scheme or individual aid, and to add the annual expenditure for the latest year (t-1). In addition, Member
States shall indicate which schemes have expired or for which all payments have stopped and whether or not a scheme is
co-financed by Community Funds.

Information such as the objective of the aid, the sector to which the aid is directed, etc shall refer to the time at which the
aid is approved and not to the final beneficiaries of the aid. For example, the primary objective of a scheme which, at the
time the aid is approved, is exclusively earmarked for small and medium-sized enterprises shall be aid for small and medium-
sized enterprises. However, another scheme for which all aid is ultimately awarded to small and medium-sized enterprises
shall not be regarded as such if, at the time the aid is approved, the scheme is open to all enterprises.

The following parameters shall be included in the spreadsheet. Parameters 1-3 and 6-12 shall be pre-completed by the Com-
mission and checked by the Member States. Parameters 4, 5, 13 and 14 shall be completed by the Member States.

1.

Title

2. Aid number

3. All previous aid numbers (e.g., following the renewal of a scheme)

4.

Expiry

Member States should indicate those schemes which have expired or for which all payments have stopped.

5.

Co-financing

Although Community funding itself is excluded, total State aid for each Member State shall include aid measures that
are co-financed by Community funding. In order to identify which schemes are co-financed and estimate how much
such aid represents in relation to overall State aid, Member States are required to indicate whether or not the scheme
is co-financed and if so the percentage of aid that is co-financed. If this is not possible, an estimate of the total amount
of aid that is co-financed shall be provided.

6.

Sector

The sectoral classification shall be based largely on NACE (2) at the [three-digit level].

7.

Primary objective

8.

Secondary objective

A secondary objective is one for which, in addition to the primary objective, the aid (or a distinct part of it) was exclu-
sively earmarked at the time the aid was approved. For example, a scheme for which the primary objective is research
and development may have as a secondary objective small and medium-sized enterprises (SMEs) if the aid is earmarked
exclusively for SMEs. Another scheme for which the primary objective is SMEs may have as secondary objectives train-
ing and employment aid if, at the time the aid was approved the aid is earmarked for x% training and y% employment.

t is the year in which the data are requested

(1)
(2) NACE Rev.1.1 is the Statistical classification of economic activities in the European Community.

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9.

Region(s)

Aid may, at the time of approval, be exclusively earmarked for a specific region or group of regions. Where appropri-
ate, a distinction should be made between Objective 1 regions and less-favoured areas.

10. Category of aid instrument(s)

A distinction shall be made between six categories (Grant, Tax reduction/exemption, Equity participation, Soft loan,
Tax deferral, Guarantee).

11. Description of aid instrument in national language

12. Type of aid

A distinction shall be made between three categories: Scheme, Individual application of a scheme, Individual aid
awarded outside of a scheme (ad hoc aid).

13. Expenditure

As a general rule, figures should be expressed in terms of actual expenditure (or actual revenue foregone in the case of
tax expenditure). Where payments are not available, commitments or budget appropriations shall be provided and
flagged accordingly. Separate figures shall be provided for each aid instrument within a scheme or individual aid (e.g.
grant, soft loans, etc.) Figures shall be expressed in the national currency in application at the time of the reporting
period. Expenditure shall be provided for t-1, t-2, t-3, t-4, t-5.

14. Aid intensity and beneficiaries

Member States should indicate:

— the effective aid intensity of the support actually granted per type of aid and of region

— the number of beneficiaries

— the average amount of aid per beneficiary.

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ANNEX III C

INFORMATION TO BE CONTAINED IN THE ANNUAL REPORT TO BE PROVIDED
TO THE COMMISSION

The reports shall be provided in computerised form. They shall contain the following information:

1.

2.

Title of aid scheme, Commission aid number and reference of the Commission decision

Expenditure. The figures have to be expressed in euros or, if applicable, national currency. In the case of tax expenditure,
annual tax losses have to be reported. If precise figures are not available, such losses may be estimated. For the year
under review indicate separately for each aid instrument within the scheme (e.g. grant, soft loan, guarantee, etc.):

2.1. amounts committed, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new assisted projects.

In the case of guarantee schemes, the total amount of new guarantees handed out should be provided;

2.2. actual payments, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new and current projects.
In the case of guarantee schemes, the following should be provided: total amount of outstanding guarantees, premium
income, recoveries, indemnities paid out, operating result of the scheme under the year under review;

2.3. number of assisted projects and/or enterprises;

2.4. estimated overall amount of:

— aid granted for the permanent withdrawal of fishing vessels through their transfer to third countries;

— aid granted for the temporary cessation of fishing activities;

— aid granted for the renewal of fishing vessels;

— aid granted for modernisation of fishing vessels;

— aid granted for the purchase of used vessels;

— aid granted for socio-economic measures;

— aid granted to make good damage caused by natural disasters or exceptional occurences;

— aid granted to outermost regions;

— aid granted through parafiscal charges;

2.5.

regional breakdown of amounts under point 2.1. by regions defined as Objective 1 regions and other areas;

3.

Other information and remarks.