EN
L 17/82
Official Journal of the European Union
19.1.2023
(iv) expenditure declared in the annual accounts relevant to the realised outputs, laid down in Article 32(1), point (b), of Implementing Regulation (EU) 2022/128 (‘net expenditure’); (c) the resulting realised unit amounts.
2.2.2.
Realised unit amounts for interventions in certain sectors The information provided under this subsection shall include: (a) realised outputs; (b) expenditure calculated pursuant to Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115 (‘gross expenditure’) relevant to the realised outputs, including the following elements based on which the calculation of the gross expenditure was carried out: (i)
where applicable, amounts not paid due to limitation of financial assistance based on the share of the value of the marketed production, referred to in Article 52(2) and Article 68(3) of Regulation (EU) 2021/2115;
(ii) amounts not paid following penalties, laid down in Article 45(1), point (b), and Article 59(1), point (d), of Regulation (EU) 2021/2116; (iii) expenditure declared in the annual accounts relevant to the realised outputs, laid down in Article 32(1), point (b), of Implementing Regulation (EU) 2022/128 (‘net expenditure’); (c) the resulting realised unit amounts.
2.2.3.
Realised unit amounts for interventions for rural development The information provided under this subsection shall include: (a) realised outputs excluding outputs generated exclusively by additional national financing; (b) expenditure calculated pursuant to Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115 (‘gross expenditure’) relevant to the realised outputs, including the following elements based on which the calculation of the gross expenditure was carried out: (i)
amounts recovered, laid down in Article 57 of Regulation (EU) 2021/2116;
(ii) amounts not paid following penalties, laid down in Article 45(2), point (b), Article 59(1), point (d), and Articles 85 and 89 of Regulation (EU) 2021/2116; (iii) expenditure declared in the annual accounts relevant to the realised outputs, laid down in Article 32(1), point (c), of Implementing Regulation (EU) 2022/128 (‘net expenditure’); (iv) total public expenditure excluding national financing; (c) the resulting realised unit amounts.
2.2.4.
Additional national financing Realised outputs generated exclusively by additional national financing shall be reported by intervention.
National financial assistance and additional national financing referred to in Article 134(11) and Article 115(5), points (a) and (d), of Regulation (EU) 2021/2115 shall be reported by intervention.
2.3.
Realised outputs – aggregated values This subsection shall include aggregated values of output indicators reported in accordance with the methods for calculation laid down in the Annex to Implementing Regulation (EU) 2021/2290.