CELEX ID: 32021R1060

--- ENGLISH ---

Document:
30.6.2021
EN
Official Journal of the European Union
L 231/159
REGULATION (EU) 2021/1060 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 24 June 2021
laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 177, point (a) of Article 322(1) and Article 349 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee 
(
1
)
,
Having regard to the opinion of the Committee of the Regions 
(
2
)
,
Having regard to the opinion of the Court of Auditors 
(
3
)
,
Acting in accordance with the ordinary legislative procedure 
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4
)
,
Whereas:
(1)
Article 174 of the Treaty on the Functioning of the European Union (TFEU) provides that, in order to strengthen its economic, social and territorial cohesion, the Union is to aim at reducing disparities between the levels of development of the various regions and the backwardness of the least favoured regions or islands, and that particular attention is to be paid to rural areas, areas affected by industrial transition, and regions which suffer from severe and permanent natural or demographic handicaps. Those regions particularly benefit from cohesion policy. Article 175 TFEU requires the Union to support the achievement of those objectives by the action it takes through the European Agricultural Guidance and Guarantee Fund, Guidance Section, the European Social Fund, the European Regional Development Fund, the European Investment Bank and other instruments. Article 322 TFEU provides the basis for adopting financial rules determining the procedure to be adopted for establishing and implementing the budget and for presenting and auditing accounts, as well as for checks on the responsibility of financial actors.
(2)
In order to further develop a coordinated and harmonised implementation of Union Funds implemented under shared management, namely the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the Cohesion Fund, the Just Transition Fund (JTF), and measures financed under shared management in the European Maritime, Fisheries and Aquaculture Fund (EMFAF), the Asylum, Migration and Integration Fund (AMIF), the Internal Security Fund (ISF) and the Instrument for Financial Support for Border Management and Visa Policy (BMVI), financial rules based on Article 322 TFEU should be established for all these Funds (together referred to as ‘the Funds’), clearly specifying the scope of application of the relevant provisions. In addition, common provisions based on Article 177 TFEU should be established to cover policy -specific rules for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF.
(3)
Due to the specificities of each Fund, specific rules applicable to each Fund and to the European territorial cooperation goal (Interreg) under the ERDF should be laid down in separate Regulations (‘Fund-specific Regulations’) to complement this Regulation.
(4)
The outermost regions should benefit from specific measures and from additional funding to offset their structural social and economic situation together with the handicaps resulting from the factors referred to in Article 349 TFEU.
(5)
The northern sparsely populated regions should benefit from specific measures and additional funding to offset the severe and natural or demographic handicaps referred to in Article 2 of Protocol No 6 to the 1994 Act of Accession.
(6)
Horizontal principles as set out in Article 3 of the Treaty on European Union (TEU) and in Article 10 TFEU, including the principles of subsidiarity and proportionality as set out in Article 5 TEU, should be respected in the implementation of the Funds, taking into account the Charter of Fundamental Rights of the European Union. Member States should also respect the obligations set out in the United Nations Convention on the Rights of the Child, and in the United Nations Convention on the Rights of Persons with Disabilities, and ensure accessibility in line with Article 9 thereof and in accordance with Union law harmonising accessibility requirements for products and services. In that context, the Funds should be implemented in a way that promotes the transition from institutional to family-based and community-based care. Member States and the Commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective, as well as at combating discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation. The Funds should not support actions that contribute to any form of segregation or exclusion, and, when financing infrastructure, should ensure the accessibility for persons with disabilities. The objectives of the Funds should be pursued in the framework of sustainable development and the Union’s promotion of the aim of preserving, protecting and improving the quality of the environment as set out in Article 11 and Article 191(1) TFEU, taking into account the polluter pays principle, the UN Sustainable Development Goals and the Paris Agreement adopted under the United Nations Framework Convention on Climate Change 
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5
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 (the ‘Paris Agreement’). In order to protect the integrity of the internal market, operations benefiting undertakings are to comply with Union State aid rules as set out in Articles 107 and 108 TFEU. Poverty is a particularly important challenge in the Union. The objectives of the Funds should therefore be pursued with a view to contributing to the eradication of poverty. The objectives of the Funds should be pursued with a view to providing adequate support, in particular to local and regional authorities of coastal and urban areas, to address the socioeconomic challenges linked to the integration of third-country nationals and to providing adequate support to disadvantaged areas and communities in urban areas.
(7)
Horizontal financial rules adopted by the European Parliament and the Council on the basis of Article 322 TFEU apply to this Regulation. Those rules are laid down in Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 
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6
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 (‘the Financial Regulation’) and determine in particular the procedure for establishing and implementing the Union budget through grants, procurement, prizes, indirect management, financial instruments, budgetary guarantees, financial assistance and the reimbursement of external experts, and provide for checks on the responsibility of financial actors. Rules adopted on the basis of Article 322 TFEU also include a general regime of conditionality for the protection of the Union budget.
(8)
Where a time limit is set for the Commission to take any action towards Member States, the Commission should take account of all necessary information and documents in a timely and efficient manner. Where submissions from Member States in any form under this Regulation are incomplete or non-compliant with the requirements of this Regulation and of Fund-specific Regulations, thus not allowing the Commission to take fully-informed action, that time limit should be suspended until the Member States comply with the regulatory requirements. Further, as the Commission is precluded from making payments for the expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are not fulfilled, which is included in payment applications, the time limit for the Commission to make payments should not be triggered for such expenditure.
(9)
In order to contribute to Union priorities, the Funds should focus their support on a limited number of policy objectives in line with their Fund-specific missions pursuant to their Treaty-based objectives. The policy objectives for the AMIF, the ISF and the BMVI should be set out in the respective Fund-specific Regulations. The JTF and any resources of the ERDF and the ESF+ that are transferred, on a voluntary basis, as a complementary support to the JTF, should contribute to a single specific objective.
(10)
Reflecting the importance of tackling climate change in line with the Union’s commitments to implement the Paris Agreement and the United Nations Sustainable Development Goals, the Funds should contribute to mainstreaming climate actions and to the achievement of an overall target of 30 % of the Union budget expenditure supporting climate objectives. In that context, the Funds should support activities that would respect the climate and environmental standards and priorities of the Union and would do no significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852 of the European Parliament and of the Council 
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7
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. Adequate mechanisms to ensure the climate proofing of supported investment in infrastructure should be an integral part of programming and implementation of the Funds.
(11)
Reflecting the importance of tackling the loss of biodiversity, the Funds should contribute to mainstream biodiversity action in the Union policies and to the achievement of the overall ambition of providing 7,5 % of annual spending under the multiannual financial framework (MFF) to biodiversity objectives in the year 2024 and 10 % of annual spending under the MFF to biodiversity objectives in 2026 and 2027, while considering the existing overlaps between climate and biodiversity goals.
(12)
Part of the budget of the Union allocated to the Funds should be implemented by the Commission under shared management with Member States within the meaning of the Financial Regulation. Therefore, when implementing the Funds under shared management, the Commission and the Member States should respect the principles referred to in the Financial Regulation, such as sound financial management, transparency and non-discrimination.
(13)
Member States at the appropriate territorial level, in accordance with their institutional, legal and financial framework and the bodies designated by them for that purpose, should be responsible for preparing and implementing programmes. The Union and Member States should refrain from imposing unnecessary rules resulting in excessive administrative burden for beneficiaries.
(14)
The principle of partnership is a key feature in the implementation of the Funds, building on the multi-level governance approach and ensuring the involvement of regional, local, urban and other public authorities, civil society, economic and social partners and, where appropriate, research organisations and universities. In order to provide continuity in the organisation of partnership, the European code of conduct on partnership for Partnership Agreements and programmes supported by the European Structural and Investment Funds established by the Commission Delegated Regulation (EU) No 240/2014 
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8
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 (the ‘European code of conduct on partnership’) should continue to apply to the Funds.
(15)
At Union level, the European Semester of economic policy coordination, including the principles of the European Pillar of Social Rights, is the framework to identify national reform priorities and monitor their implementation. Member States develop their own national multiannual investment strategies in support of those reforms. Those strategies should be presented alongside the yearly National Reform Programmes as a way to outline and coordinate priority investment projects to be supported by national or Union funding, or both. They should also serve to use Union funding in a coherent manner and to maximise the added value of the financial support to be received, in particular from the Funds, the Recovery and Resilience Facility established by Regulation (EU) 2021/241 of the European Parliament and of the Council 
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9
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 and the InvestEU Programme established by Regulation (EU) 2021/523 of the European Parliament and of the Council 
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10
)
 (the ‘InvestEU Regulation’).
(16)
Member States should take into account relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148(4) of the TFEU and complementary Commission recommendations issued in accordance with Article 34 of Regulation (EU) 2018/1999 of the European Parliament and of the Council 
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11
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, and for the AMIF, the ISF and the BMVI other relevant Union recommendations addressed to the Member State in the preparation of programming documents. During the 2021–2027 programming period (‘programming period’), Member States should regularly present to the monitoring committee and to the Commission the progress in implementing the programmes in support of the country-specific recommendations. During a mid-term review, Member States should, among other elements, consider the need for programme modifications to accommodate new challenges identified in relevant country-specific recommendations adopted or modified since the start of the programming period.
(17)
Member States should take account of the contents of their integrated national energy and climate plan, to be developed under Regulation (EU) 2018/1999, and the outcome of the process resulting in Union recommendations regarding these plans, for their programmes, including during the mid-term review, as well as for the financial needs allocated for low-carbon investments.
(18)
The Partnership Agreement, prepared by each Member State, should be a concise and strategic document guiding the negotiations between the Commission and the Member State concerned on the design of programmes under the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF. In order to streamline the approval process, the Commission should respect the principle of proportionality in its assessment, particularly concerning the length of the Partnership Agreement and requests for additional information. In order to reduce the administrative burden, it should not be necessary to amend Partnership Agreements during the programming period. However, if the Member State so wishes, it should be able to submit to the Commission one amendment to its Partnership Agreement to take into account the outcome of the mid-term review. To facilitate the programming and avoid overlapping content in programming documents, a Partnership Agreement can be included as part of a programme.
(19)
In order to provide Member States with sufficient flexibility in the implementation of their shared management allocations, it should be possible to transfer certain levels of funding between the Funds and between shared management and direct and indirectly managed instruments. Where the specific economic and social circumstances of a Member State justify it, that level of transfer should be higher.
(20)
Each Member State should have the flexibility to contribute to the InvestEU Programme for the provision of the EU guarantee and the InvestEU Advisory Hub for investments in that Member State, under certain conditions set out in this Regulation.
(21)
To ensure the necessary prerequisites for the effective and efficient use of Union support granted by the Funds, a limited list of enabling conditions as well as a concise and exhaustive set of objective criteria for their assessment should be established. Each enabling condition should be linked to a specific objective and should be automatically applicable where the specific objective is selected for support. Without prejudice to the rules on decommitment, where those conditions are not fulfilled, expenditure related to operations under the related specific objectives should not be reimbursed by the Commission. In order to maintain a favourable investment framework, the continued fulfilment of the enabling conditions should be monitored regularly. At the request of a Member State, the EIB should be able to contribute to the assessment of the fulfilment of enabling conditions. It is also important to ensure that operations selected for support are implemented consistently with the strategies and planning documents in place underlying the fulfilled enabling conditions, thus ensuring that all co-financed operations are in line with the Union policy framework.
(22)
While pursuing the objectives of economic, social and territorial cohesion, support to network connectivity by the ERDF and the Cohesion Fund should aim at completing missing links to the trans-European transport network.
(23)
Member States should establish a performance framework for each programme covering all indicators, milestones and targets to monitor, report on and evaluate programme performance. This should allow monitoring, reporting on and evaluating performance during implementation, and contribute to measuring the overall performance of the Funds.
(24)
The Member State should carry out a mid-term review of each programme supported by the ERDF, the ESF+, the Cohesion Fund and the JTF. That review should provide a fully-fledged adjustment of programmes based on programme performance, while also providing an opportunity to take account of new challenges and relevant country-specific recommendations issued in 2024, as well as progress in implementing the integrated national energy and climate plans and the principles of the European Pillar of Social Rights. For the purposes of the mid-term review, the socioeconomic situation of the Member State or region concerned, including any major negative financial, economic or social development or demographic challenges and the progress towards reaching the climate contribution targets at national level should also be taken into account. The Commission should prepare a report about the outcome of the mid-term review, including its assessment of the application of the management costs and fees under financial instruments managed by bodies selected through direct award.
(25)
Mechanisms to ensure a link between Union funding policies and the economic governance of the Union should be further refined, allowing the Commission to make a proposal to the Council to suspend all or part of the commitments or payments for one or more of the programmes of the Member State concerned where that Member State fails to take effective action in the context of the economic governance process. The obligation of the Commission to propose a suspension should be suspended when and for as long as the so-called general escape clause under the Stability and Growth Pact has been activated. In order to ensure uniform implementation and in view of the importance of the financial effects of measures being imposed, implementing powers should be conferred on the Council which should act on the basis of a Commission proposal. To facilitate the adoption of decisions which are required to ensure effective action in the context of the economic governance process, reversed qualified majority voting should be used. Given the type of operations that are supported by the ESF+ and Interreg programmes, the ESF+ and these programmes should be excluded from the scope of those mechanisms.
(26)
In order to allow for a rapid response to exceptional or unusual circumstances as referred to in the Stability and Growth Pact that may arise during the programming period, implementing powers should be conferred on the Commission to adopt temporary measures to facilitate the use of the Funds in response to such circumstances. The Commission should adopt the measures that are most appropriate in light of the exceptional or unusual circumstances that a Member State is facing, while preserving the objectives of the Funds. The Commission should also monitor the implementation and assess the appropriateness of those measures.
(27)
It is necessary to set out common requirements as regards the content of the programmes, taking into account the specific nature of each Fund. Those common requirements can be complemented by Fund-specific rules. Regulation (EU) 2021/1060 of the European Parliament and of the Council 
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 (the ‘Interreg Regulation’) should set out specific provisions on the content of Interreg programmes.
(28)
In order to allow for flexibility in programme implementation and reduce administrative burden, limited financial transfers should be allowed between priorities of the same programme without requiring a Commission decision amending the programme. The revised financial tables should be submitted to the Commission in order to ensure up-to-date information on financial allocations for each priority.
(29)
In order to enhance the effectiveness of the JTF, it should be possible that complementary resources from the ERDF and the ESF+ are made available to the JTF on a voluntary basis. Those complementary resources should be provided through a specific voluntary transfer from those funds to the JTF, taking into account the transition challenges set out in the territorial just transition plans, which need to be addressed. Amounts to be transferred should be provided from resources of the categories of region where the territories identified in territorial just transition plans are located. Given these specific arrangements for the use of the JTF resources, only the specific transfer mechanism should apply for the constitution of the JTF resources. Furthermore, it should be clarified that only this Regulation and Regulation (EU) 2021/1060 of the European Parliament and of the Council 
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 (the ‘JTF Regulation’) should apply to the JTF and to the resources of the ERDF and the ESF+ transferred to the JTF, which also become JTF support. Neither Regulation (EU) 2021/1060 of the European Parliament and of the Council 
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 (the ‘ERDF and CF Regulation’) nor Regulation (EU) 2021/1060 of the European Parliament and of the Council 
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 (the ‘ESF+ Regulation’) should apply to the complementary support. Therefore, the ERDF resources transferred as a complementary support to the JTF should be excluded from the basis of calculation of the thematic concentration requirements set out in the ERDF and CF Regulation and from the basis of calculation of minimum allocations to sustainable urban development as set out in the ERDF and CF Regulation. The same applies to the ESF+ resources transferred as a complementary support to the JTF in respect of thematic concentration requirements set out in the ESF+ Regulation.
(30)
To strengthen the integrated territorial development approach, investments in the form of territorial tools, such as integrated territorial investments, community-led local development, referred to as ‘LEADER’ under the European Agricultural Fund for Rural Development (EAFRD), or any other territorial tool which supports initiatives designed by the Member State, should be based on territorial and local development strategies. The same should apply to related initiatives such as the Smart Villages. For the purposes of integrated territorial investments and territorial tools designed by Member States, minimum requirements should be set out for the content of territorial strategies. Those territorial strategies should be developed and endorsed under the responsibility of relevant authorities or bodies. To ensure the involvement of relevant authorities or bodies in implementing territorial strategies, those authorities or bodies should be responsible for the selection of operations to be supported, or be involved in that selection. Territorial strategies, when promoting sustainable tourism initiatives, should ensure an appropriate balance between the needs of both residents and tourists, such as interconnecting cycling and railway networks.
(31)
In order to address effectively the development challenges in rural areas, coordinated support from the Funds and the EAFRD should be facilitated. Member States and regions should ensure that the interventions supported through the Funds and the EAFRD are complementary and are implemented in a coordinated manner with a view to creating synergies and in order to reduce the administrative cost and burden for managing bodies and beneficiaries.
(32)
To better mobilise potential at the local level, it is necessary to strengthen and facilitate community-led local development. It should take local needs and potential as well as relevant socio-cultural characteristics into account, and should provide for structural changes, build community capacity and stimulate innovation. The close cooperation and integrated use of the Funds and the EAFRD to deliver local development strategies should be strengthened. It is crucial that local action groups, representing the interests of the community, are responsible for the design and implementation of community-led local development strategies. In order to facilitate coordinated support from different Funds and the EAFRD to community-led local development strategies and to facilitate their implementation, the use of a ‘Lead Fund’ approach should be facilitated. When the EAFRD is selected as a Lead Fund, it should follow the rules established for the ‘Lead Fund’ approach.
(33)
In order to reduce the administrative burden, it should be possible to implement technical assistance linked to programme implementation at the initiative of the Member State through a flat rate based on progress in programme implementation which may also cover horizontal tasks. However, in order to simplify the implementation for the AMIF, the ISF and the BMVI, and for Interreg programmes, only the flat-rate approach should be used. In order to facilitate financial management, Member States should have the possibility to indicate one or more bodies to which related reimbursements should be made. Since those reimbursements are based on the application of a flat rate, verifications and audits should be limited to verifying that the conditions triggering reimbursement of the Union contribution are met but underlying expenditure should not be subject to verification or audit. Nevertheless, where continuity with the 2014-2020 period is preferred, the Member State should also be provided with the possibility to continue receiving reimbursement of eligible costs actually incurred by the beneficiary and paid in implementing operations for technical assistance implemented through one or more separate programmes or one or more priorities within programmes. The Member State should indicate in its Partnership Agreement its choice of the form of Union contribution for technical assistance for the entire programming period. Regardless of the option chosen, it should be possible for technical assistance to be complemented by targeted administrative capacity building measures using reimbursement methods that are not linked to costs. It should also be possible for actions and deliverables as well as corresponding Union payments to be agreed in a roadmap and lead to payments for results on the ground.
(34)
Where a Member State proposes to the Commission that a priority of a programme or a part thereof be supported through a financing scheme not linked to costs, the actions, deliverables and conditions agreed should be related to actual investments undertaken under the shared management programmes in that Member State or region. In that context, the respect of the principle of sound financial management should be ensured. In particular, as regards the appropriateness of the amounts linked to the fulfilment of the respective conditions or the achievement of results, the Commission and the Member State should ensure that resources employed are adequate for the investments undertaken. Where a financing scheme not linked to costs is used in a programme, the underlying costs linked to the implementation of that scheme should not be subject to any verifications or audits because the Commission provides an 
ex-ante
 agreement on the amounts linked to the fulfilment of the conditions or the achievement of results in the programme or in a delegated act. Verifications and audits should be limited instead to checking that the conditions or results triggering the reimbursement of the Union contribution are fulfilled.
(35)
In order to examine the performance of programmes, Member States should set up monitoring committees, whose composition should include representatives of relevant partners. For the ERDF, the ESF+, the Cohesion Fund and the EMFAF, annual implementation reports should be replaced by an annual structured policy dialogue based on the latest information and data on programme implementation made available by the Member State. The review meeting should be organised also for programmes covering the JTF.
(36)
Pursuant to paragraphs 22 and 23 of the Interinstitutional Agreement of 13 April 2016 on Better Law-Making 
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, the Funds should be evaluated on the basis of information collected in accordance with specific monitoring requirements, while avoiding an administrative burden, in particular on Member States, and overregulation. Those requirements, where appropriate, should include measurable indicators, as a basis for evaluating the effects of the Funds on the ground. Those requirements should also enable the monitoring of the support of gender equality.
(37)
To ensure availability of comprehensive up-to-date information on programme implementation, effective and timely electronic reporting on quantitative data should be required.
(38)
In order to support the preparation of related programmes and activities of the subsequent programming period, the Commission should carry out a mid-term assessment of the Funds. At the end of the programming period, the Commission should carry out retrospective evaluations of the Funds, which should focus on the impact of the Funds. The results of these evaluations should be made public.
(39)
Programme authorities, beneficiaries and stakeholders in Member States should raise awareness of the achievements of Union funding and inform the general public accordingly. Transparency, communication and visibility activities are essential in making Union action visible on the ground and should be based on true, accurate and updated information. In order for those requirements to be enforceable, programme authorities and, in the event of non-compliance, the Commission should be able to apply remedial measures.
(40)
Managing authorities should publish structured information on selected operations and beneficiaries on the website of the programme providing support to the operation, while taking account of requirements for data protection of personal data in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council 
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17
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.
(41)
With a view to simplifying the use of the Funds and reducing the risk of error, it is appropriate to define both the forms of Union contribution to Member States and the forms of support provided by Member States to beneficiaries. It should also be possible for managing authorities to provide grants through the form of financing not linked to costs where these grants are covered by reimbursement of the Union contribution based on the same form, in order to increase experience with such a simplification possibility.
(42)
As regards grants provided to beneficiaries, Member States should increasingly make use of simplified cost options. The threshold linked to the obligatory use of simplified cost options should be linked to the total costs of the operation in order to ensure the same treatment of all operations below the threshold, regardless of whether the support is public or private. Where a managing authority intends to propose the use of a simplified cost option in a call for proposals, it should be possible to consult the monitoring committee. Amounts and rates established by Member States need to be a reliable proxy to real costs. Periodic adjustments are a good practice in the context of multiannual programme implementation to take into account factors affecting rates and amounts. In order to facilitate the uptake of simplified cost options, this Regulation should also provide methods and rates that are able to be used without the requirement for Member States to carry out a calculation or define a methodology.
(43)
To enable immediate implementation of flat rates, any flat rate established by Member States in the 2014-2020 period based on a fair, equitable and verifiable calculation method should continue to be applied for similar operations supported under this Regulation without requiring a new calculation method.
(44)
In order to optimise the uptake of co-financed environmental investments, synergies should be ensured with the LIFE programme for the Environment and Climate Action established by Regulation (EU) 2021/783 of the European Parliament and of the Council 
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18
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, in particular through LIFE strategic integrated projects and strategic nature projects, as well as with projects funded under Horizon Europe established by Regulation (EU) 2021/695 Regulation of the European Parliament and of the Council 
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19
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 (the ‘Horizon Europe Regulation’) and other Union programmes.
(45)
In order to provide legal clarity, it is appropriate to specify the eligibility period for expenditure or costs linked to operations supported by the Funds under this Regulation and to restrict support for completed operations. The date from which expenditure becomes eligible for support from the Funds in case of adoption of new programmes or of changes in the programmes should also be clarified, including the exceptional possibility to extend the eligibility period to the start of a natural disaster in case there is urgent need to mobilise resources to respond to such disaster. At the same time, programme implementation should provide for flexibility in relation to the eligibility of expenditure for operations which contribute to the objectives of the programme, regardless of whether they are implemented outside of a Member State or the Union or in the same category of region within a Member State.
(46)
In order to provide the necessary flexibility for implementation of public-private partnerships (PPPs), the PPP agreement should specify when expenditure is considered to be eligible, in particular under which conditions it is incurred by the beneficiary or by the private partner of the PPP, irrespective of who is carrying out the payments in implementing the PPP operation.
(47)
To ensure the effectiveness, fairness and sustainable impact of the Funds, there should be provisions guaranteeing that investments in infrastructure or productive investment are long-lasting and prevent the Funds from being used to undue advantage. Managing authorities should pay particular attention not to support relocation when selecting operations and to treat sums unduly paid to operations not complying with the requirement of durability as irregularities.
(48)
With a view to improving complementarities and simplifying implementation, it should be possible to combine support from the ERDF, the Cohesion Fund and the JTF with support from the ESF+ in joint programmes under the Investment for jobs and growth goal.
(49)
In order to optimise the added value from investments funded wholly or in part through the budget of the Union, synergies should be sought in particular between the Funds and other relevant instruments, including the Recovery and Resilience Facility and the Brexit Adjustment Reserve. Those synergies should be achieved through user-friendly key mechanisms, namely the recognition of flat rates for eligible costs from Horizon Europe for a similar operation and the possibility of combining funding from different Union instruments in the same operation as long as double financing is avoided. This Regulation should therefore set out rules for complementary financing from the Funds.
(50)
Financial instruments should not be used to support refinancing activities, such as replacing existing loan agreements or other forms of financing for investments which have already been physically completed or fully implemented at the date of the investment decision, but rather to support any type of new investments in line with the underlying policy objectives.
(51)
The decision by the managing authorities to finance support measures through financial instruments should be determined on the basis of an 
ex ante
 assessment. This Regulation should lay down the mandatory elements of 
ex ante
 assessments, for which indicative information available at the date of their completion should be provided, and should allow Member States to make use of the 
ex ante
 assessments carried out for the 2014-2020 period, updated where necessary, in order to avoid administrative burden and delays in setting up financial instruments.
(52)
In order to facilitate the implementation of certain types of financial instruments where programme support in the form of grants, including in the form of capital rebates, is envisaged, it is possible to apply the rules on financial instruments on such a combination in one financial instrument operation. However, conditions for such programme support and specific conditions preventing double financing should be set out.
(53)
In full respect of the applicable State aid and public procurement rules that have been clarified during the 2014-2020 programming period, managing authorities should have the possibility to decide on the most appropriate implementation options for financial instruments in order to address the specific needs of target regions. In addition, in order to ensure continuity with the 2014-2020 programming period, managing authorities should have the possibility to implement financial instruments through a direct award of a contract to the EIB and to international financial institutions in which a Member State is a shareholder. Managing authorities should also have the possibility to award contracts directly to publicly-owned banks or institutions fulfilling the same strict conditions as provided for by the Financial Regulation for the 2014-2020 programming period. This Regulation should provide clear conditions in order to ensure that the possibility of direct award remains consistent with the principles of the internal market. In this framework, the Commission should provide support to auditors, managing authorities and beneficiaries with a view to ensuring compliance with State aid rules.
(54)
Given the protracted low-interest rate environment and in order not to unduly penalise bodies implementing financial instruments, it is necessary, subject to active treasury management by these bodies, to enable the financing of negative interest generated as a result of investments of the Funds from resources paid back to the financial instrument. Through active treasury management, the bodies implementing financial instruments should seek to optimise returns and minimise charges, to an acceptable level of risk.
(55)
In accordance with the principle and rules of shared management, Member States and the Commission should be responsible for the management and control of programmes and give assurance on the legal and regular use of the Funds. Since Member States should have the primary responsibility for such management and control and should ensure that operations supported by the Funds comply with applicable law, their obligations in that regard should be specified. The powers and responsibilities of the Commission in that context should also be laid down.
(56)
In order to hasten the start of programme implementation, the roll-over of implementation arrangements from the previous programming period should be facilitated. The use of the computerised system already established for the previous programming period, adapted as required, should be maintained, unless a new technology is necessary.
(57)
To support the effective use of the Funds, EIB support should be available to all Member States at their request. Such support could cover capacity building, support for project identification, preparation and implementation, as well as advice on financial instruments and investment platforms.
(58)
A Member State should have the possibility, at its own initiative, to identify a coordinating body to liaise with and provide information to the Commission and to coordinate activities of the programme authorities in that Member State.
(59)
To streamline programme management functions, the integration of accounting functions with those of the managing authority should be maintained for the programmes supported by the AMIF, the ISF and the BMVI, and should be an option for the other Funds.
(60)
Since the managing authority bears the main responsibility for the effective and efficient implementation of the Funds and therefore fulfils a wide range of functions, its functions in relation to the selection of operations, programme management and support for the monitoring committee should be set out in detail. Procedures for the selection of operations can be competitive or non-competitive provided that criteria applied and procedures used are non-discriminatory, inclusive and transparent and the operations selected maximise the contribution of the Union funding and are in line with the horizontal principles defined in this Regulation. With a view to pursuing the objective of achieving a climate-neutral Union by 2050, Member States should ensure the climate proofing of investments in infrastructure and should prioritise operations that respect the ‘energy efficiency first’ principle when selecting such investments.
(61)
The synergies between the Funds and directly managed instruments should be optimised. The provision of support for operations that have already received a Seal of Excellence or were co-funded by Horizon Europe with a contribution from the Funds should be facilitated. Conditions already assessed at Union level, prior to the attributing of the Seal of Excellence quality label or the co-funding by Horizon Europe, should not be assessed again, as long as the operations comply with a limited set of requirements established in this Regulation. This should also facilitate following the appropriate rules set out in Commission Regulation (EU) No 651/2014 
(
20
)
.
(62)
To ensure an appropriate balance between the effective and efficient implementation of the Funds and the related administrative costs and burdens, the frequency, scope and coverage of management verifications should be based on a risk assessment that takes into account factors such as the number, type, size and content of operations implemented, the beneficiaries as well as the level of the risk identified by previous management verifications and audits. Management verifications should be proportionate to the risks resulting from that risk assessment and audits should be proportionate to the level of risk to the budget of the Union.
(63)
The audit authority should carry out audits and ensure that the audit opinion provided to the Commission is reliable. That audit opinion should provide assurance to the Commission on three points, namely the legality and regularity of the declared expenditure, the effective functioning of the management and control systems and the completeness, accuracy and veracity of the accounts. Where an audit based on internationally accepted audit standards providing reasonable assurance has been conducted by an independent auditor on the financial statements and reports setting out the use of a Union contribution, that audit should form the basis of the overall assurance the audit authority provides to the Commission, insofar as there is sufficient evidence of the independence and competence of the auditor in accordance with Article 127 of the Financial Regulation.
(64)
A reduction of verifications and audit requirements should be possible where there is assurance that the programme has functioned effectively for the latest two consecutive years, since this demonstrates that the Funds are being implemented effectively and efficiently over a prolonged period of time.
(65)
To reduce the administrative burden on beneficiaries and administrative costs as well as to avoid duplication of audits and management verifications of the same expenditure declared to the Commission, the concrete application of the single audit principle should be specified for the Funds.
(66)
In order to enhance the preventive role of audit, provide legal transparency and share good practice, the Commission should be able to share audit reports at the request of Member States, with the consent of the audited Member States.
(67)
In order to improve financial management, a simplified pre-financing scheme should be provided for. The pre-financing scheme should ensure that a Member State has the means to provide support to beneficiaries from the start of the implementation of the programme.
(68)
To reduce the administrative burden for Member States as well as for the Commission, a schedule of payment applications should be established. Commission payments should be subject to a 5 % retention until the payment of the annual balance of accounts when the Commission is able to conclude that the accounts are complete, accurate and true.
(69)
In order to reduce the administrative burden, the procedure for the annual acceptance of accounts should be simplified by providing simpler arrangements for payments and recoveries where there is no disagreement between the Commission and the Member State.
(70)
In order to safeguard the financial interests and the budget of the Union, proportionate measures should be established and implemented at the level of Member States and the Commission. The Commission should be able to interrupt payments deadlines, suspend interim payments and apply financial corrections where the respective conditions are fulfilled. The Commission should respect the principle of proportionality by taking into account the nature, gravity and frequency of irregularities and their financial implications for the budget of the Union. Where it is not possible for the Commission to quantify precisely the amount of irregular expenditure in order to apply financial corrections linked to individual cases, it should apply a flat-rate or statistically extrapolated financial correction. Suspension of interim payments based on a reasoned opinion issued by the Commission pursuant to Article 258 TFEU, should be possible provided there is a sufficiently direct link between the matter addressed by the reasoned opinion and the expenditure at stake so as to put at risk its legality and regularity.
(71)
Member States should prevent, detect and deal effectively with any irregularities, including fraud committed by economic operators. Moreover, in accordance with Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council 
(
21
)
, and Council Regulations (EC, Euratom) No 2988/95 
(
22
)
 and (Euratom, EC) No 2185/96 
(
23
)
, the European Anti-Fraud Office (OLAF) has the power to carry out administrative investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. The European Public Prosecutor’s Office (EPPO) is empowered, in accordance with Council Regulation (EU) 2017/1939 
(
24
)
, to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council 
(
25
)
. Member States should take the necessary measures to ensure that any person or entity receiving Union funds fully cooperates in the protection of the financial interests of the Union, grants the necessary rights and access to the Commission, OLAF, the Court of Auditors and, in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, EPPO, and ensures that any third parties involved in the implementation of Union funds grant equivalent rights. Member States should swiftly report to the Commission irregularities detected, including fraud, and any follow-up action they have taken with regard to such irregularities and with regard to any OLAF investigations.
(72)
To enhance the protection of the Union’s budget, the Commission should make available an integrated and interoperable information and monitoring system, including a single data-mining and risk-scoring tool to access and analyse the relevant data, and the Commission should encourage its use with a view to a generalised application by Member States.
(73)
In line with the Interinstitutional Agreement between the European Parliament, the Council and the Commission of 16 December 2020 on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap for the introduction of new own resources 
(
26
)
, in order to enhance the protection of the Union budget and Next Generation EU against irregularities including fraud, standardised measures to collect, compare and aggregate information and figures on the recipients of Union funding should be introduced for the purposes of control and audit. The collection of data on those ultimately benefiting, directly or indirectly, from Union funding under shared management, including data on beneficial owners of the recipients of Union funding, is necessary to ensure effective controls and audits.
(74)
In order to enhance the protection of the Union’s budget against irregularities, including fraud, it is necessary to process personal data of beneficial owners who are natural persons. In particular, in order to effectively detect, investigate and prosecute such frauds or remedy irregularities, it is necessary to be able to identify beneficial owners who are natural persons that ultimately profit from irregularities, including fraud. For that purpose, and for the sake of simplification and in order to reduce the administrative burden, Member States should be allowed to comply with their obligation regarding information on beneficial owners by using the data stored in the register already used for the purposes of Directive (EU) 2015/849 of the European Parliament and of the Council 
(
27
)
. In that regard, the purposes of processing of personal data of beneficial owners under this Regulation, namely to prevent, detect and correct and report irregularities including fraud, are compatible with the purposes of processing of personal data under the Directive (EU) 2015/849.
(75)
In order to encourage financial discipline, it is appropriate to set out the arrangements for decommitment of budgetary commitments at programme level.
(76)
In order to allow Member States appropriate time to declare to the Commission expenditure up to the available level of resources in the event of the adoption of the new rules or programmes under shared management after 1 January 2021, the amounts corresponding to the allocations not used in year 2021 should be transferred in equal proportions to the years 2022 to 2025 as envisaged under Article 7 of the Council Regulation (EU, Euratom) 2020/2093 
(
28
)
.
(77)
In order to promote the objectives of the TFEU related to economic, social and territorial cohesion, the Investment for jobs and growth goal should support all regions. To provide balanced and gradual support and reflect the level of economic and social development, resources under that goal should be allocated from the ERDF and the ESF+ on the basis of an allocation key which is predominantly based on gross domestic product (GDP) per capita. Member States whose per capita gross national income (GNI) is less than 90 % of that of the Union average should benefit under the Investment for jobs and growth goal from the Cohesion Fund.
(78)
The resources for the European territorial cooperation goal (Interreg) should be allocated to Member States on the basis of the allocation methodology which takes into account in particular population density in border areas. Additionally, to ensure continuity of existing programmes, specific provisions to define programme areas and the eligibility of regions under the different strands of Interreg should be set out in the relevant Fund-specific Regulation.
(79)
Objective criteria should be established for designating eligible regions and areas for support from the Funds. To that end, the identification of the regions and areas at Union level should be based on the common system of classification of the regions established by Regulation (EC) No 1059/2003 of the European Parliament and the Council 
(
29
)
, as amended by Commission Regulation (EU) 2016/2066 
(
30
)
.
(80)
In order to set out an appropriate financial framework for the ERDF, the ESF+, the Cohesion Fund and the JTF, the Commission should set out the annual breakdown of available allocations per Member State under the Investment for jobs and growth goal, together with the list of eligible regions, as well as the allocations for the European territorial cooperation goal (Interreg).
(81)
Trans-European transport network projects under Regulation of the European Parliament and of the Council establishing the Connecting Europe Facility and repealing Regulations (EU) No 1316/2013 and (EU) No 283/2014 (the ‘CEF Regulation ‘) are to continue to be financed from the Cohesion Fund via both shared management and the direct implementation mode under the Connecting Europe Facility (CEF). Building on the successful approach of the 2014-2020 programming period, EUR 10 000 000 000 from the Cohesion Fund should be transferred to the CEF for this purpose.
(82)
A certain amount of the resources from the ERDF, the ESF+ and the Cohesion Fund should be allocated to the European Urban Initiative which should be implemented through direct or indirect management by the Commission.
(83)
With a view to ensuring an appropriate allocation to categories of region, and as a matter of principle, the total allocations to Member States in respect of less developed, transitional and more developed regions should not be transferable between the categories. Nevertheless, to accommodate Member States’ needs to tackle specific challenges, Member States should be able to request a transfer from their allocations for more developed regions or transition regions to less developed regions and from more developed regions to transition regions and, in such a case, should justify that choice. In order to ensure sufficient financial resources for less developed regions, a ceiling should be established for transfers to more developed regions or transition regions. Transferability of resources between goals should not be possible except for cases strictly set out in this Regulation.
(84)
Where a region was categorised as a more developed region for the 2014-2020 period but is categorised as a transition region for the 2021-2027 period and therefore would receive less support for the 2021-2027 period based on the allocation methodology, the Member State concerned is invited to take this factor into account when deciding on its internal distribution of funding.
(85)
Within the context of the unique and specific circumstances on the island of Ireland, and with a view to supporting North-South cooperation under the Good Friday Agreement, a ‘PEACE PLUS’ cross-border programme is to continue and build on the work of previous programmes, Peace and Interreg, between the border counties of Ireland and Northern Ireland. Taking into account its practical importance, that programme should be supported with a specific allocation to continue support for peace and reconciliation actions, and an appropriate share of the Irish allocation under Interreg should also be allocated to that programme.
(86)
It is necessary to establish the maximum rates of co-financing in the area of cohesion policy by category of region, where applicable, in order to ensure that the principle of co-financing is respected through an appropriate level of public or private national support. Those rates should reflect the level of economic development of regions in terms of GDP per capita in relation to the EU-27 average, while safeguarding no less favourable treatment due to shifts in their categorisation.
(87)
Within the framework of the relevant rules under the Stability and Growth Pact as clarified in the European code of conduct on partnership, Member States may make a duly justified request for further flexibility for the public or equivalent structural expenditure supported by the public administration by way of co-financing of investments.
(88)
In order to supplement or amend certain non-essential elements of this Regulation, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the amendment of the elements contained in certain Annexes to this Regulation, namely for the dimensions and codes for the types of intervention, the templates for partnership agreements and programmes, the templates for the transmission of data, the template for forecasts of payment applications to the Commission, the use of the emblem of the Union, the elements for funding agreements and strategy documents, the electronic data exchange system between the Member States and the Commission, the templates for the description of the management and control system, for the management declaration, for the annual audit opinion, for the annual control report, for the annual audit report for financial instruments implemented by the EIB or other international financial institutions, for the audit strategy, for payment applications, for the accounts, for detailed rules and the template for the reporting of irregularities and for the determination of the level of financial corrections.
(89)
The power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the amendment of the European code of conduct on partnership in order to adapt that code of conduct to this Regulation, the definition at Union level of unit costs, lump sums, flat rates and financing not linked to costs applicable to all Member States as well as the establishment of standardised off-the-shelf sampling methodologies.
(90)
It is of particular importance that the Commission carries out appropriate, transparent consultations with all interested parties during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
(91)
In order to ensure uniform conditions for the adoption of Partnership Agreements, the adoption or amendment of programmes as well as the application of financial corrections, implementing powers should be conferred on the Commission. The implementing powers in relation to the establishment of the breakdown of financial allocations for the ERDF, the ESF+ and the Cohesion Fund should be adopted without committee procedures, given that they merely reflect the application of a pre-defined calculation methodology. Likewise, the implementing powers in relation to the temporary measures for the use of the Funds in response to exceptional circumstances should be adopted without committee procedures, given that the scope of application is determined by the Stability and Growth Pact and limited to the measures set out in this Regulation.
(92)
The implementing powers relating to the template for the final performance report should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 
(
31
)
. Although the implementing act is of a general nature, the advisory procedure should be used for its adoption, given that it only sets out technical aspects, forms and templates.
(93)
Since Regulation (EU) No 1303/2013 of the European Parliament and of the Council 
(
32
)
 or any act applicable to the 2014–2020 programming period should continue to apply to programmes and operations supported by the Funds covered under the 2014–2020 programming period and since the implementation period of that Regulation is expected to extend over to the programming period covered by this Regulation and in order to ensure continuity of implementation of certain operations approved by that Regulation, phasing provisions should be established. Each individual phase of the phased operation, which serves the same overall objective, should be implemented in accordance with the rules of the programming period under which it receives funding, while the managing authority may proceed with selecting the second phase on the basis of the selection procedure carried out under 2014-2020 programming period for the relevant operation, provided that it satisfies itself that the conditions set out in this Regulation for phased implementation are complied with.
(94)
Since the objectives of this Regulation, namely to strengthen economic, social and territorial cohesion and to lay down common financial rules for part of the budget of the Union implemented under shared management, cannot be sufficiently achieved by the Member States by reason of the extent of the disparities between the levels of development of the various regions and the specific challenges faced by the least favoured regions, the limit on the financial resources of the Member States and regions and the need for a coherent implementation framework covering several Union funds under shared management, but can rather be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 TEU. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.
(95)
This Regulation respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.
(96)
In view of the adoption of this Regulation after the start of the programming period, and taking into account the need to implement Union Funds covered by this Regulation in a coordinated and harmonised manner, and in order to allow for its prompt implementation, it should enter into force on the day following that of its publication in the 
Official Journal of the European Union,
HAVE ADOPTED THIS REGULATION:
TABLE OF CONTENTS
TITLE I
OBJECTIVES AND GENERAL RULES ON SUPPORT
Chapter I
Subject-matter, definitions and general rules
Article 1
Subject-matter and scope
Article 2
Definitions
Article 3
Calculation of time limits for Commission actions
Article 4
Processing and protection of personal data
Chapter II
Policy objectives and principles for the support of the Funds
Article 5
Policy objectives
Article 6
Climate targets and climate adjustment mechanism
Article 7
Shared management
Article 8
Partnership and multi-level governance
Article 9
Horizontal Principles
TITLE II
STRATEGIC APPROACH
Chapter I
Partnership Agreement
Article 10
Preparation and submission of the Partnership Agreement
Article 11
Content of the Partnership Agreement
Article 12
Approval of the Partnership Agreement
Article 13
Amendment of the Partnership Agreement
Article 14
Use of the ERDF, the ESF+, the Cohesion Fund and the EMFAF delivered through the InvestEU Programme
Chapter II
Enabling conditions and performance framework
Article 15
Enabling conditions
Article 16
Performance framework
Article 17
Methodology for the establishment of the performance framework
Article 18
Mid-term review and flexibility amount
Chapter III
Measures linked to sound economic governance and to exceptional or unusual circumstances
Article 19
Measures linking effectiveness of Funds to sound economic governance
Article 20
Temporary measures for the use of the Funds in response to exceptional or unusual circumstances
TITLE III
PROGRAMMING
Chapter I
General Provisions on the Funds
Article 21
Preparation and submission of programmes
Article 22
Content of programmes
Article 23
Approval of programmes
Article 24
Amendment of programmes
Article 25
Joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF
Article 26
Transfer of resources
Article 27
Transfer of resources from the ERDF and the ESF+ to the JTF
Chapter II
Territorial development
Article 28
Integrated territorial development
Article 29
Territorial strategies
Article 30
Integrated territorial investment
Article 31
Community-led local development
Article 32
Community-led local development strategies
Article 33
Local action groups
Article 34
Support from Funds for community-led local development
Chapter III
Technical assistance
Article 35
Technical assistance at the initiative of the Commission
Article 36
Technical assistance of Member States
Article 37
Financing not linked to costs for technical assistance of Member States
TITLE IV
MONITORING, EVALUATION, COMMUNICATION AND VISIBILITY
Chapter I
Monitoring
Article 38
Monitoring committee
Article 39
Composition of the monitoring committee
Article 40
Functions of the monitoring committee
Article 41
Annual performance review
Article 42
Transmission of data
Article 43
Final performance report
Chapter II
Evaluation
Article 44
Evaluations by the Member State
Article 45
Evaluation by the Commission
Chapter III
Visibility, transparency and communication
Section I
Visibility of support from the Funds
Article 46
Visibility
Article 47
Emblem of the Union
Article 48
Communication officers and networks
Section II
Transparency of implementation of the Funds and communication on programmes
Article 49
Responsibilities of the managing authority
Article 50
Responsibilities of beneficiaries
TITLE V
FINANCIAL SUPPORT FROM THE FUNDS
Chapter I
Forms of Union contribution
Article 51
Forms of Union contribution to programmes
Chapter II
Forms of support by Member States
Article 52
Forms of support
Section I
Forms of Grants
Article 53
Forms of grants
Article 54
Flat-rate financing for indirect costs concerning grants
Article 55
Direct staff costs concerning grants
Article 56
Flat rate financing for eligible costs other than direct staff costs concerning grants
Article 57
Grants under conditions
Section II
Financial Instruments
Article 58
Financial instruments
Article 59
Implementation of financial instruments
Article 60
Interest and other gains generated by support from the Funds to financial instruments
Article 61
Differentiated treatment of investors
Article 62
Re-use of resources attributable to the support from the Funds
Chapter III
Eligibility rules
Article 63
Eligibility
Article 64
Non-eligible costs
Article 65
Durability of operations
Article 66
Relocation
Article 67
Specific eligibility rules for grants
Article 68
Specific eligibility rules for financial instruments
TITLE VI
MANAGEMENT AND CONTROL
Chapter I
General rules on management and control
Article 69
Responsibilities of Member States
Article 70
Commission powers and responsibilities
Article 71
Programme authorities
Chapter II
Standard management and control systems
Article 72
Functions of the managing authority
Article 73
Selection of operations by the managing authority
Article 74
Programme management by the managing authority
Article 75
Support of the work of the monitoring committee by the managing authority
Article 76
The accounting function
Article 77
Functions of the audit authority
Article 78
Audit strategy
Article 79
Audits of operations
Article 80
Single audit arrangements
Article 81
Management verifications and audits of financial instruments
Article 82
Availability of documents
Chapter III
Reliance on national management systems
Article 83
Enhanced proportionate arrangements
Article 84
Conditions for application of enhanced proportionate arrangements
Article 85
Adjustment during the programming period
TITLE VII
FINANCIAL MANAGEMENT, SUBMISSION AND EXAMINATION OF ACCOUNTS AND FINANCIAL CORRECTIONS
Chapter I
Financial management
Section I
General Accounting Rules
Article 86
Budgetary commitments
Article 87
Use of the euro
Article 88
Repayment
Section II
Rules for Payments to Member States
Article 89
Types of payments
Article 90
Pre-financing
Article 91
Payment applications
Article 92
Specific elements for financial instruments in payment applications
Article 93
Common rules for payments
Article 94
Union contribution based on unit costs, lump sums and flat rates
Article 95
Union contribution based on financing not linked to costs
Section III
Interruptions and Suspensions
Article 96
Interruption of the payment deadline
Article 97
Suspension of payments
Chapter II
Submission and examination of accounts
Article 98
Content and submission of accounts
Article 99
Examination of accounts
Article 100
Calculation of the balance
Article 101
Procedure for the examination of accounts
Article 102
Contradictory procedure for the examination of accounts
Chapter III
Financial corrections
Article 103
Financial corrections by Member States
Article 104
Financial corrections by the Commission
Chapter IV
Decommitment
Article 105
Decommitment principles and rules
Article 106
Exceptions to the decommitment rules
Article 107
Procedure for decommitment
TITLE VIII
FINANCIAL FRAMEWORK
Article 108
Geographical coverage of support for the Investment for jobs and growth goal
Article 109
Resources for economic, social and territorial cohesion
Article 110
Resources for the Investment for jobs and growth goal and for the European territorial cooperation goal (Interreg)
Article 111
Transferability of resources
Article 112
Determination of co-financing rates
TITLE IX
DELEGATION OF POWER, IMPLEMENTING, TRANSITIONAL AND FINAL PROVISIONS
Chapter I
Delegation of power and implementing provisions
Article 113
Delegation of powers as regards certain Annexes
Article 114
Exercise of the delegation
Article 115
Committee procedure
Chapter II
Transitional and final provisions
Article 116
Review
Article 117
Transitional provisions
Article 118
Conditions for operations subject to phased implementation
Article 119
Entry into force
ANNEX I
DIMENSIONS AND CODES FOR THE TYPES OF INTERVENTION FOR THE ERDF, THE ESF+, THE COHESION FUND AND THE JTF – ARTICLE 22(5)
ANNEX II
TEMPLATE FOR PARTNERSHIP AGREEMENT – ARTICLE 10(6)
ANNEX III
HORIZONTAL ENABLING CONDITIONS – ARTICLE 15(1)
ANNEX IV
THEMATIC ENABLING CONDITIONS APPLICABLE TO ERDF, ESF+ AND THE COHESION FUND – ARTICLE 15(1)
ANNEX V
TEMPLATE FOR PROGRAMMES SUPPORTED FROM THE ERDF (INVESTMENT FOR JOBS AND GROWTH GOAL), ESF+, THE JTF, THE COHESION FUND AND THE EMFAF – ARTICLE 21(3)
ANNEX VI
TEMPLATE OF A PROGRAMME FOR THE AMIF, THE ISF AND THE BMVI – ARTICLE 21(3)
ANNEX VII
TEMPLATE FOR THE TRANSMISSION OF DATA – ARTICLE 42
ANNEX VIII
A FORECAST OF THE AMOUNT FOR WHICH THE MEMBER STATE EXPECTS TO SUBMIT PAYMENT APPLICATIONS FOR THE CURRENT AND THE SUBSEQUENT CALENDAR YEAR (ARTICLE 69(10))
ANNEX IX
COMMUNICATION AND VISIBILITY – ARTICLES 47, 49 AND 50
ANNEX X
ELEMENTS FOR FUNDING AGREEMENTS AND STRATEGY DOCUMENTS – ARTICLE 59(1) AND (5)
ANNEX XI
KEY REQUIREMENTS OF MANAGEMENT AND CONTROL SYSTEMS AND THEIR CLASSIFICATION – ARTICLE 69(1)
ANNEX XII
DETAILED RULES AND TEMPLATE FOR THE REPORTING OF IRREGULARITIES – ARTICLE 69(2)
ANNEX XIII
ELEMENTS FOR THE AUDIT TRAIL – ARTICLE 69(6)
ANNEX XIV
ELECTRONIC DATA EXCHANGE SYSTEMS BETWEEN PROGRAMME AUTHORITIES AND BENEFICIARIES – ARTICLE 69(8)
ANNEX XV
SFC2021: ELECTRONIC DATA EXCHANGE SYSTEM BETWEEN THE MEMBER STATES AND THE COMMISSION – ARTICLE 69(9)
ANNEX XVI
TEMPLATE FOR THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEM – ARTICLE 69(11)
ANNEX XVII
DATA TO BE RECORDED AND STORED ELECTRONICALLY ON EACH OPERATION – ARTICLE 72(1), POINT (E)
ANNEX XVIII
TEMPLATE FOR THE MANAGEMENT DECLARATION – ARTICLE 74(1), POINT (F)
ANNEX XIX
TEMPLATE FOR THE ANNUAL AUDIT OPINION – ARTICLE 77(3), POINT (A)
ANNEX XX
TEMPLATE FOR THE ANNUAL CONTROL REPORT – ARTICLE 77(3), POINT (B)
ANNEX XXI
TEMPLATE FOR THE ANNUAL AUDIT REPORT – ARTICLE 81(5)
ANNEX XXII
TEMPLATE FOR THE AUDIT STRATEGY – ARTICLE 78
ANNEX XXIII
TEMPLATE FOR PAYMENT APPLICATIONS – ARTICLE 91(3)
ANNEX XXIV
TEMPLATE FOR THE ACCOUNTS – ARTICLE 98(1), POINT (A)
ANNEX XXV
DETERMINATION OF THE LEVEL OF FINANCIAL CORRECTIONS: FLAT-RATE AND EXTRAPOLATED FINANCIAL CORRECTIONS – ARTICLE 104(1)
ANNEX XXVI
METHODOLOGY ON THE ALLOCATION OF GLOBAL RESOURCES PER MEMBER STATE – ARTICLE 109(2)
TITLE I
OBJECTIVES AND GENERAL RULES ON SUPPORT
CHAPTER I
Subject matter, definitions and general rules
Article 1
Subject matter and scope
1.   This Regulation lays down:
(a)
financial rules for the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the Cohesion Fund, the Just Transition Fund (JTF), the European Maritime, Fisheries and Aquaculture Fund (EMFAF), the Asylum, Migration and Integration Fund (AMIF), the Internal Security Fund (ISF) and the Instrument for Financial Support for Border Management and Visa Policy (BMVI) (together referred to as the ‘Funds’);
(b)
common provisions applicable to the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF.
2.   This Regulation does not apply to the Employment and Social Innovation strand of the ESF+ or to the direct or indirect management components of the EMFAF, the AMIF, the ISF and the BMVI, except for technical assistance at the initiative of the Commission.
3.   Articles 5, 14, 19, 28 to 34 and 108 to 112 do not apply to the AMIF, the ISF or the BMVI.
4.   Articles 108 to 112 do not apply to the EMFAF.
5.   Articles 14, 15, 18, 19, 21 to 27, 37 to 42, Article 43(1) to (4), Articles 44 and 50, Article 55(1) and Articles 73, 77, 80 and 83 to 85 do not apply to Interreg programmes.
6.   The Fund-specific Regulations listed below may establish rules to complement this Regulation which shall not be in contradiction with this Regulation:
(a)
Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
33
)
 (the ‘ERDF and CF Regulation’);
(b)
Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
34
)
 (the ‘ESF+ Regulation’);
(c)
Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
35
)
 (the ‘Interreg Regulation’);
(d)
Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
36
)
 (the ‘JTF Regulation’).
(e)
Regulation of the European Parliament and of the Council establishing the European Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004 (the ‘EMFAF Regulation’);
(f)
Regulation of the European Parliament and of the Council establishing the Asylum, Migration and Integration Fund (the ‘AMIF Regulation’);
(g)
Regulation of the European Parliament and of the Council establishing the Internal Security Fund (the ‘ISF Regulation’);
(h)
Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the Instrument for Financial Support for Border Management and Visa Policy (the ‘BMVI Regulation’);
In case of doubt about the application between this Regulation and Fund-specific Regulations, this Regulation shall prevail.
Article 2
Definitions
For the purpose of this Regulation, the following definitions apply:
(1)
‘relevant country-specific recommendations’ mean Council recommendations adopted in accordance with Articles 121(2) and 148(4) TFEU relating to structural challenges as well as complementary Commission recommendations issued in accordance with Article 34 of Regulation (EU) 2018/1999, which are appropriate to be addressed through multiannual investments that fall within the scope of the Funds as set out in Fund-specific Regulations;
(2)
‘enabling condition’ means a prerequisite condition for the effective and efficient implementation of the specific objectives;
(3)
‘applicable law’ means Union law and the national law relating to its application;
(4)
‘operation’ means:
(a)
a project, contract, action or group of projects selected under the programmes concerned;
(b)
in the context of financial instruments, a programme contribution to a financial instrument and the subsequent financial support provided to final recipients by that financial instrument;
(5)
‘operation of strategic importance’ means an operation which provides a significant contribution to the achievement of the objectives of a programme and which is subject to particular monitoring and communication measures;
(6)
‘priority’ in the context of the AMIF, the ISF and the BMVI, means a specific objective;
(7)
‘priority’ in the context of the EMFAF, for the purpose of Title VII only, means a specific objective;.
(8)
‘intermediate body’ means a public or private body which acts under the responsibility of a managing authority, or which carries out functions or tasks on behalf of such an authority;
(9)
‘beneficiary’ means:
(a)
a public or private body, an entity with or without legal personality, or a natural person, responsible for initiating or both initiating and implementing operations;
(b)
in the context of public-private partnerships (‘PPPs’), the public body initiating a PPP operation or the private partner selected for its implementation;
(c)
in the context of State aid schemes, the undertaking which receives the aid;
(d)
in the context of 
de minimis
 aid provided in accordance with Commission Regulations (EU) No 1407/2013 
(
37
)
 or (EU) No 717/2014 
(
38
)
, the Member State may decide that the beneficiary for the purposes of this Regulation is the body granting the aid, where it is responsible for intiating or both initiating and implementing the operation;
(e)
in the context of financial instruments, the body that implements the holding fund or, where there is no holding fund structure, the body that implements the specific fund or, where the managing authority manages the financial instrument, the managing authority;
(10)
‘small project fund’ means an operation in an Interreg programme aimed at the selection and implementation of projects, including people-to-people actions, of limited financial volume;
(11)
‘target’ means a pre-agreed value to be achieved by the end of the eligibility period in relation to an indicator included under a specific objective;
(12)
‘milestone’ means an intermediate value to be achieved at a given point in time during the eligibility period in relation to an output indicator included under a specific objective;
(13)
‘output indicator’ means an indicator to measure the specific deliverables of the intervention;
(14)
‘result indicator’ means an indicator to measure the effects of the interventions supported, with particular reference to the direct addressees, population targeted or users of infrastructure;
(15)
‘PPP operation’ means an operation which is implemented under a partnership between public bodies and the private sector in line with a PPP agreement, and which aims to provide public services through risk sharing by the pooling of either private sector expertise or additional sources of capital or both;
(16)
‘financial instrument’ means a form of support delivered via a structure through which financial products are provided to final recipients;
(17)
‘financial product’ means equity or quasi-equity investments, loans and guarantees as defined in Article 2 of the Financial Regulation;
(18)
‘final recipient’ means a legal or natural person receiving support from the Funds through a beneficiary of a small project fund or from a financial instrument;
(19)
‘programme contribution’ means the support from the Funds and the national public and private, if any, co-financing to a financial instrument;
(20)
‘holding fund’ means a fund set up under the responsibility of a managing authority under one or more programmes, to implement one or more specific funds;
(21)
‘specific fund’ means a fund through which a managing authority or a holding fund provides financial products to final recipients;
(22)
‘body implementing a financial instrument’ means a body, governed by public or private law, carrying out tasks of a holding fund or specific fund;
(23)
‘leverage effect’ means the amount of reimbursable financing provided to final recipients divided by the amount of the contribution from the Funds;
(24)
‘multiplier ratio’ in the context of guarantee instruments means a ratio established on the basis of a prudent 
ex ante
 risk assessment in respect of each a guarantee product to be offered, between the value of the underlying disbursed new loans, equity or quasi-equity investments, and the amount of the programme contribution set aside for guarantee contracts to cover expected and unexpected losses from these new loans, equity or quasi-equity investments;
(25)
‘management costs’ means direct or indirect costs reimbursed against evidence of expenditure incurred in the implementation of financial instruments;
(26)
‘management fees’ means a price for services rendered, as determined in the funding agreement between the managing authority and the body implementing a holding fund or a specific fund; and, where applicable, between the body implementing a holding fund and the body implementing a specific fund;
(27)
‘relocation’ means a transfer of the same or similar activity or part thereof within the meaning of point (61a) of Article 2 of Regulation (EU) No 651/2014;
(28)
‘public contribution’ means any contribution to the financing of operations the source of which is the budget of national, regional or local public authorities or of any European grouping of territorial cooperation (EGTC) established in accordance with Regulation (EC) No 1082/2006 of the European Parliament and of the Council 
(
39
)
, the budget of the Union made available to the Funds, the budget of public law bodies or the budget of associations of public authorities or of public law bodies and, for the purpose of determining the co-financing rate for ESF+ programmes or priorities, may include any financial resources collectively contributed by employers and workers;
(29)
‘accounting year’ means the period from 1 July to 30 June of the following year, except for the first accounting year of the programming period, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2022; for the final accounting year, it means the period from 1 July 2029 to 30 June 2030;
(30)
‘economic operator’ means any natural or legal person, or other entity involved in the implementation of the Funds, with the exception of a Member State exercising its prerogatives as a public authority;
(31)
‘irregularity’ means any breach of applicable law, resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the budget of the Union by charging unjustified expenditure to that budget;
(32)
‘serious deficiency’ means a deficiency in the effective functioning of the management and control system of a programme for which significant improvements in the management and control systems are required and where any of the key requirements 2, 4, 5, 9, 12, 13 and 15 referred to in Annex XI, or two or more of the other key requirements are assessed into categories 3 and 4 of that Annex;
(33)
‘systemic irregularity’ means any irregularity, which may be of a recurring nature, with a high probability of occurrence in similar types of operations, which results from a serious deficiency, including a failure to establish appropriate procedures in accordance with this Regulation and the Fund-specific rules;
(34)
‘total errors’ means the sum of the projected random errors and, if applicable, delimited systemic errors and uncorrected anomalous errors;
(35)
‘total error rate’ means total errors divided by the audit population;
(36)
‘residual error rate’ means the total errors less the financial corrections applied by the Member State to reduce the risks identified by the audit authority, divided by the expenditure to be declared in the accounts;
(37)
‘completed operation’ means an operation that has been physically completed or fully implemented and in respect of which all related payments have been made by beneficiaries and the corresponding public contribution has been paid to the beneficiaries;
(38)
‘sampling unit’ means one of the units, which may be an operation, a project within an operation or a payment claim by a beneficiary, into which an audit population is divided for the purpose of sampling;
(39)
‘escrow account’ means, in the case of a PPP operation, a bank account covered by a written agreement between a public body beneficiary and the private partner approved by the managing authority or an intermediate body used for payments during or after the eligibility period;
(40)
‘participant’ means a natural person benefiting directly from an operation without being responsible for initiating or both initiating and implementing the operation and who, in the context of the EMFAF, does not receive financial support;
(41)
‘energy efficiency first’ means taking utmost account in energy planning, and in policy and investment decisions, of alternative cost-efficient energy efficiency measures to make energy demand and energy supply more efficient, in particular by means of cost-effective end-use energy savings, demand response initiatives and more efficient conversion, transmission and distribution of energy, whilst still achieving the objectives of those decisions;
(42)
‘climate proofing’ means a process to prevent infrastructure from being vulnerable to potential long-term climate impacts whilst ensuring that the ‘energy efficiency first’ principle is respected and that the level of greenhouse gas emissions arising from the project is consistent with the climate neutrality objective in 2050;
(43)
‘grants under conditions’ means a category of grant subject to conditions linked to the repayment of support;
(44)
‘EIB’ means the European Investment Bank, the European Investment Fund or any subsidiary of the European Investment Bank;
(45)
‘Seal of Excellence’ means the quality label attributed by the Commission in respect of a proposal, which shows that the proposal which has been assessed in a call for proposals under a Union instrument is deemed to comply with the minimum quality requirements of that Union instrument, but could not be funded due to lack of budget available for that call for proposals, and might receive support from other Union or national sources of funding.
Article 3
Calculation of time limits for Commission actions
Where a time limit is set for an action by the Commission, that time limit shall start when all information in accordance with the requirements laid down in this Regulation or in Fund-specific Regulations have been submitted by the Member State.
That time limit shall be suspended from the day following the date on which the Commission sends its observations or a request for revised documents to the Member State and until the Member State responds to the Commission.
Article 4
Processing and protection of personal data
The Member States and the Commission shall be allowed to process personal data only where necessary for the purpose of carrying out their respective obligations under this Regulation, in particular for monitoring, reporting, communication, publication, evaluation, financial management, verifications and audits and, where applicable, for determining the eligibility of participants. The personal data shall be processed in accordance with Regulation (EU) 2016/679 or Regulation (EU) 2018/1725 of the European Parliament and of the Council 
(
40
)
, whichever is applicable.
CHAPTER II
Policy objectives and principles for the support of the funds
Article 5
Policy objectives
1.   The ERDF, the ESF+, the Cohesion Fund and the EMFAF shall support the following policy objectives:
(a)
a more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity;
(b)
a greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility;
(c)
a more connected Europe by enhancing mobility;
(d)
a more social and inclusive Europe implementing the European Pillar of Social Rights;
(e)
a Europe closer to citizens by fostering the sustainable and integrated development of all types of territories and local initiatives.
The JTF shall support the specific objective of enabling regions and people to address the social, employment, economic and environmental impacts of the transition towards the Union’s 2030 targets for energy and climate and a climate-neutral economy of the Union by 2050, based on the Paris Agreement.
The first subparagraph of paragraph 1 of this Article shall not apply to the resources of the ERDF and the ESF+ that are transferred to the JTF in accordance with Article 27.
2.   The ERDF, the ESF+, the Cohesion Fund and the JTF shall contribute to the actions of the Union, leading to the strengthening of its economic, social and territorial cohesion in accordance with Article 174 TFEU, by pursuing the following goals:
(a)
the Investment for jobs and growth goal in Member States and regions, to be supported by the ERDF, the ESF+, the Cohesion Fund and the JTF; and
(b)
the European territorial cooperation goal (Interreg), to be supported by the ERDF.
3.   Member States and the Commission shall promote the coordination, complementarity and coherence between the Funds and other Union instruments and funds. They shall optimise mechanisms for coordination between those responsible to avoid duplication during planning and implementation. Accordingly, Member States and the Commission shall also take into account the relevant country-specific recommendations in the programming and implementation of the Funds.
Article 6
Climate targets and climate adjustment mechanism
1.   Member States shall provide information on support for environment and climate objectives by using a methodology based on types of intervention for each of the Funds. That methodology shall consist of assigning a specific weighting to the support provided at a level which reflects the extent to which such support makes a contribution to environmental objectives and to climate objectives. In the case of the ERDF, the ESF+ and the Cohesion Fund, weightings shall be attached to dimensions and codes for the types of intervention established in Annex I. The ERDF and the Cohesion Fund shall contribute with 30 % and 37 % respectively of the Union contribution to expenditure supported for the achievement of the climate objectives set for the Union budget.
2.   The climate contribution target for each Member State shall be established as a percentage of its total ERDF and Cohesion Fund allocation and included in programmes as a result of the types of intervention and the indicative financial breakdown pursuant to point (d)(viii) of Article 22(3). As provided for in Article 11(1), the preliminary climate contribution target shall be established in the Partnership Agreement.
3.   The Member State and the Commission shall regularly monitor respect of the climate contribution targets, based on the total eligible expenditure declared by the beneficiaries to the managing authority as broken down by types of intervention in accordance with Article 42 and on data submitted by the Member State. Where the monitoring shows insufficient progress towards reaching the climate contribution target, the Member State and the Commission shall agree on remedial measures in the annual review meeting.
4.   Where there is insufficient progress towards reaching the climate contribution target at national level by 31 December 2024, the Member State shall take this into account in its mid-term review in accordance with Article 18(1).
Article 7
Shared management
1.   The Member States and the Commission shall implement the budget of the Union allocated to the Funds under shared management in accordance with Article 63 of the Financial Regulation. Member States shall prepare and implement programmes at the appropriate territorial level in accordance with their institutional, legal and financial framework.
2.   The Commission shall implement the amount of support from the Cohesion Fund transferred to the Connecting Europe Facility (CEF), the European Urban Initiative, Interregional Innovative Investments, the amount of support transferred from the ESF+ to transnational cooperation, the amounts contributed to the InvestEU Programme and technical assistance at the initiative of the Commission under direct or indirect management in accordance with points (a) and (c) of the first subparagraph of Article 62(1) of the Financial Regulation.
3.   The Commission may, with the agreement of the Member State and the regions concerned, implement outermost regions’ cooperation under the European territorial cooperation goal (Interreg) under indirect management.
Article 8
Partnership and multi-level governance
1.   For the Partnership Agreement and each programme, each Member State shall organise and implement a comprehensive partnership in accordance with its institutional and legal framework and taking into account the specificities of the Funds. That partnership shall include at least the following partners:
(a)
regional, local, urban and other public authorities;
(b)
economic and social partners;
(c)
relevant bodies representing civil society, such as environmental partners, non-governmental organisations, and bodies responsible for promoting social inclusion, fundamental rights, rights of persons with disabilities, gender equality and non-discrimination;
(d)
research organisations and universities, where appropriate.
2.   The partnership established under paragraph 1 of this Article shall operate in accordance with the multi-level governance principle and a bottom-up approach. The Member State shall involve partners referred to in paragraph 1 in the preparation of the Partnership Agreement and throughout the preparation, implementation and evaluation of programmes, including through participation in monitoring committees in accordance with Article 39.
In that context, Member States shall, where relevant, allocate an appropriate percentage of the resources coming from the Funds for the administrative capacity building of social partners and civil society organisations.
3.   For Interreg programmes, the partnership shall include partners from all participating Member States.
4.   The organisation and implementation of partnership shall be carried out in accordance with the European code of conduct on partnership established by Delegated Regulation (EU) No 240/2014.
5.   At least once a year, the Commission shall consult organisations which represent partners at Union level on the implementation of programmes, and shall report to the European Parliament and Council on the outcome.
Article 9
Horizontal Principles
1.   Member States and the Commission shall ensure respect for fundamental rights and compliance with the Charter of Fundamental Rights of the European Union in the implementation of the Funds.
2.   Member States and the Commission shall ensure that equality between men and women, gender mainstreaming and the integration of a gender perspective are taken into account and promoted throughout the preparation, implementation, monitoring, reporting and evaluation of programmes.
3.   Member States and the Commission shall take appropriate steps to prevent any discrimination based on gender, racial or ethnic origin, religion or belief, disability, age or sexual orientation during the preparation, implementation, monitoring, reporting and evaluation of programmes. In particular, accessibility for persons with disabilities shall be taken into account throughout the preparation and implementation of programmes.
4.   The objectives of the Funds shall be pursued in line with the objective of promoting sustainable development as set out in Article 11 TFEU, taking into account the UN Sustainable Development Goals, the Paris Agreement and the "do no significant harm" principle.
The objectives of the Funds shall be pursued in full respect of the Union environmental 
acquis
.
TITLE II
STRATEGIC APPROACH
CHAPTER I
Partnership Agreement
Article 10
Preparation and submission of the Partnership Agreement
1.   Each Member State shall prepare a Partnership Agreement which sets out the strategic orientation for programming and the arrangements for using the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF in an effective and efficient way for the period from 1 January 2021 to 31 December 2027.
2.   The Partnership Agreement shall be prepared in accordance with the European code of conduct on partnership. Where a Member State already provides for a comprehensive partnership during the preparation of its programmes, that requirement is considered to be complied with.
3.   The Member State shall submit the Partnership Agreement to the Commission before or at the same time as the submission of the first programme.
4.   The Partnership Agreement may be submitted together with the relevant annual National Reform Programme and the integrated national energy and climate plan.
5.   The Partnership Agreement shall be a strategic and concise document. It shall be no longer than 35 pages, unless the Member State, at its own initiative, decides to extend the length of the document.
6.   The Member State shall draw up the Partnership Agreement in accordance with the template set out in Annex II. The Member State may include the Partnership Agreement in one of its programmes.
7.   Interreg programmes may be submitted to the Commission before the submission of the Partnership Agreement.
8.   The EIB may, at the request of the Member State concerned, participate in the preparation of the Partnership Agreement, as well as in activities relating to the preparation of operations, financial instruments and PPPs.
Article 11
Content of the Partnership Agreement
1.   The Partnership Agreement shall contain the following elements:
(a)
the selected policy objectives and the specific objective of the JTF, indicating by which of the funds covered by the Partnership Agreement and programmes these objectives will be pursued and a justification thereto, taking into account relevant country-specific recommendations, the integrated national energy and climate plan, the principles of the European Pillar of Social Rights and, where relevant, regional challenges;
(b)
for each of the selected policy objectives and the specific objective of the JTF:
(i)
a summary of the policy choices and the main results expected for each of the funds covered by the Partnership Agreement;
(ii)
coordination, demarcation and complementarities between the Funds and, where appropriate, coordination between national and regional programmes;
(iii)
complementarities and synergies between the funds covered by the Partnership Agreement, the AMIF, the ISF, the BMVI, and other Union instruments, including LIFE strategic integrated projects and strategic nature projects, and, where appropriate, projects funded under Horizon Europe;
(c)
the preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective at national and where appropriate at regional level, respecting Fund-specific rules on thematic concentration and the preliminary financial allocation for the specific objective of the JTF, including any ERDF and ESF+ resources to be transferred to the JTF in accordance with Article 27;
(d)
the preliminary climate contribution target in accordance with Article 6(2);
(e)
where applicable, the breakdown of financial resources by category of region drawn up in accordance with Article 108(2) and the amounts of allocations proposed to be transferred pursuant to Articles 26 and 111, including a justification for such transfers;
(f)
for technical assistance, the choice of the Member State of the form of Union contribution pursuant to Article 36(3) and, where applicable, the preliminary financial allocation from each of the funds covered by the Partnership Agreement at national level and breakdown of financial resources by programme and category of region;
(g)
the amounts to be contributed to the InvestEU Programme by Fund and by category of region, where applicable;
(h)
the list of planned programmes under the funds covered by the Partnership Agreement with the respective preliminary financial allocations by fund and the corresponding national contribution by category of region, where applicable;
(i)
a summary of the actions which the Member State concerned plans to take to reinforce its administrative capacity of the implementation of the funds covered by the Partnership Agreement;
(j)
where appropriate, an integrated approach to address the demographic challenges or specific needs of regions and areas.
As regards the European territorial cooperation goal (Interreg), the Partnership Agreement shall only contain the list of planned programmes.
2.   The Partnership Agreement may also contain a summary of the assessment of the fulfilment of relevant enabling conditions referred to in Article 15 and Annexes III and IV.
Article 12
Approval of the Partnership Agreement
1.   The Commission shall assess the Partnership Agreement and its compliance with this Regulation and with the Fund-specific rules while respecting the principle of proportionality, taking into account the strategic nature of the document, the number of programmes covered and the total amount of resources allocated to the Member State concerned. In its assessment, the Commission shall, in particular, take into account how the Member State intends to address relevant country-specific recommendations, its integrated national energy and climate plan as well as the European Pillar of Social Rights.
2.   The Commission may make observations within 3 months of the date of submission by the Member State of the Partnership Agreement.
3.   The Member State shall review the Partnership Agreement, taking into account the observations made by the Commission.
4.   The Commission shall adopt a decision by means of an implementing act approving the Partnership Agreement no later than 4 months after the date of first submission of that Partnership Agreement by the Member State concerned.
5.   When the Partnership Agreement is included in a programme in accordance with Article 10(6), the Commission shall adopt a single decision by means of an implementing act approving both the Partnership Agreement and the programme no later than 6 months after the date of first submission of the programme by the Member State concerned.
Article 13
Amendment of the Partnership Agreement
1.   A Member State may submit to the Commission by 31 March 2025 an amended Partnership Agreement, taking into account the outcome of the mid-term review.
2.   The Commission shall assess the amendment and may make observations within 3 months of the submission of the amended Partnership Agreement.
3.   The Member State shall review the amended Partnership Agreement, taking into account the observations made by the Commission.
4.   The Commission shall approve the amendment of a Partnership Agreement no later than 6 months after its first submission by the Member State.
Article 14
Use of the ERDF, the ESF+, the Cohesion Fund and the EMFAF delivered through the InvestEU Programme
1.   Member States may allocate, in the Partnership Agreement, an amount of up to 2 % of the initial national allocation for the ERDF, the ESF+, the Cohesion Fund and the EMFAF, respectively, to be contributed to the InvestEU Programme and delivered through the EU guarantee and the InvestEU Advisory Hub in accordance with Article 10 of the InvestEU Regulation. Member States, with the agreement of the managing authority concerned, may further allocate an amount of up to 3 % of the initial national allocation of each of those Funds after 1 January 2023 through one or more programme amendment requests.
Such amounts shall contribute to the achievement of the policy objectives selected in the Partnership Agreement or the programme and shall support investments essentially in the category of contributing regions.
Such contributions shall be implemented in accordance with the rules established in the InvestEU Regulation and shall not constitute transfers of resources under Article 26.
2.   Member States shall determine the total amount contributed for each year by Fund and by category of region, where applicable. For the Partnership Agreement, resources of the current and future calendar years may be allocated. Where a Member State requests an amendment of a programme, only resources of future calendar years may be allocated.
3.   The amounts referred to in paragraph 1 of this Article shall be used for the provisioning of the part of the EU guarantee under the Member State compartment and for the InvestEU Advisory Hub upon conclusion of the contribution agreement in accordance with Article 10(3) of the InvestEU Regulation. The budgetary commitments of the Union in respect of each contribution agreement may be made by the Commission in annual instalments during the period between 1 January 2021 and 31 December 2027.
4.   Notwithstanding Article 12 of the Financial Regulation, where a contribution agreement, as set out in Article 10(2) of the InvestEU Regulation, has not been concluded within 4 months of the date of the Commission decision adopting the Partnership Agreement, for an amount referred to in paragraph 1 of this Article allocated in the Partnership Agreement, the corresponding amount shall be allocated to a programme or programmes within the contributing Fund and category of region, where relevant following a request by the Member State.
The contribution agreement for the amounts referred to in paragraph 1 allocated in the request of the amendment of a programme shall be concluded simultaneously with the adoption of the decision amending the programme.
5.   In accordance with the second subparagraph of Article 10(4) of the InvestEU Regulation, where a guarantee agreement has not been concluded within 9 months from the conclusion of the contribution agreement, the contribution agreement shall be terminated or prolonged by mutual agreement.
Where the participation of a Member State in the InvestEU Fund is discontinued, the amounts concerned paid into the common provisioning fund as a provisioning shall be recovered as internal assigned revenue pursuant to Article 21(5) of the Financial Regulation. The Member State concerned shall submit a request for one or more programme amendments to use the amounts recovered and the amounts allocated to future calendar years according to paragraph 2 of this Article. The termination or amendment of the contribution agreement shall be concluded simultaneously with the adoption of the decisions amending the programme or programmes concerned.
6.   In accordance with the third subparagraph of Article 10(4) of the InvestEU Regulation, where a guarantee agreementhas not been duly implemented within 4 years from the conclusion of the guarantee agreement, the contribution agreement shall be amended. The Member State may request that amounts contributed to the EU guarantee under paragraph 1 of this Article and committed in the guarantee agreement but not covering underlying loans, equity investments or other risk bearing instruments be treated in accordance with paragraph 5 of this Article.
7.   Resources generated by or attributable to the amounts contributed to the EU guarantee shall be made available to the Member State in accordance with point (a) of Article 10(5) of the InvestEU Regulation and shall be used for support under the same objective or objectives in the form of financial instruments or budgetary guarantees.
8.   For the amounts to be reused in a programme in accordance with paragraphs 4, 5 and 6 of this Article, the decommitment time limit as set out in Article 105(1) shall start in the year in which the corresponding budgetary commitments are made.
CHAPTER II
Enabling conditions and performance framework
Article 15
Enabling conditions
1.   For the specific objectives, enabling conditions are laid down in this Regulation.
Annex III contains horizontal enabling conditions applicable to all specific objectives and the criteria necessary for the assessment of their fulfilment.
Annex IV contains thematic enabling conditions for the ERDF, the ESF+ and the Cohesion Fund and the criteria necessary for the assessment of their fulfilment.
The enabling condition regarding the tools and capacity for effective application of State aid rules shall not be applicable to programmes supported by the AMIF, the ISF or the BMVI.
2.   When preparing a programme or introducing a new specific objective as part of a programme amendment, the Member State shall assess whether the enabling conditions linked to the selected specific objective are fulfilled. An enabling condition is fulfilled where all the related criteria are met. The Member State shall identify in each programme or in the programme amendment the fulfilled and non-fulfilled enabling conditions and shall provide a justification where it considers that an enabling condition has been fulfilled.
3.   Where an enabling condition is not fulfilled at the time of approval of the programme or the programme amendment, the Member State shall inform the Commission as soon as it considers that the enabling condition has been fulfilled with a justification of the fulfilment.
4.   The Commission shall, as soon as possible and no later than 3 months after receipt of the information referred to in paragraph 3, carry out an assessment and inform the Member State whether it agrees with the Member State regarding the fulfilment of the enabling condition.
Where the Commission disagrees with the Member State regarding the fulfilment of the enabling condition, it shall inform the Member State and set out its assessment.
Where the Member State disagrees with the Commission’s assessment, it shall present its observations within 1 month and the Commission shall proceed in accordance with the first subparagraph.
Where the Member State accepts the Commission’s assessment, it shall proceed in accordance with paragraph 3.
5.   Without prejudice to Article 105, expenditure related to operations linked to the specific objective may be included in payment applications but shall not be reimbursed by the Commission until the Commission has informed the Member State of the fulfilment of the enabling condition pursuant to the first subparagraph of paragraph 4 of this Article.
The first subparagraph shall not apply to operations that contribute to the fulfilment of the corresponding enabling condition.
6.   The Member State shall ensure that enabling conditions remain fulfilled and respected throughout the programming period. It shall inform the Commission of any modification impacting the fulfilment of enabling conditions.
Where the Commission considers that an enabling condition is no longer fulfilled, it shall inform the Member State setting out its assessment. Subsequently, the procedure set out in the second and third subparagraphs of paragraph 4 shall be followed.
Where the Commission concludes that the non-fulfilment of the enabling condition persists and without prejudice to Article 105, based on the observations of the Member State, expenditure related to the specific objective concerned may be included in payment applications but shall not be reimbursed by the Commission until the Commission has informed the Member State of the fulfilment of the enabling condition pursuant to the first subparagraph of paragraph 4 of this Article.
7.   Annex IV shall not apply to priorities supported by the JTF or to any ERDF and ESF+ resources transferred to the JTF in accordance with Article 27.
Article 16
Performance framework
1.   Each Member State shall establish a performance framework to allow monitoring, reporting on and evaluating programme performance during implementation of the programme, and to contribute to measuring the overall performance of the Funds.
The performance framework shall consist of:
(a)
output and result indicators linked to specific objectives set out in the Fund-specific Regulations selected for the programme;
(b)
milestones to be achieved by the end of the year 2024 for output indicators; and
(c)
targets to be achieved by the end of the year 2029 for output and result indicators.
2.   Milestones and targets shall be established in relation to each specific objective within a programme, with the exception of technical assistance and of the specific objective addressing material deprivation set out in point (m) of Article 4(1) of the ESF+ Regulation.
3.   Milestones and targets shall allow the Commission and the Member State to measure progress towards the achievement of the specific objectives. They shall meet the requirements set out in Article 33(3) of the Financial Regulation.
Article 17
Methodology for the establishment of the performance framework
1.   The methodology to establish the performance framework shall include:
(a)
the criteria applied by the Member State to select indicators;
(b)
data or evidence used, data quality assurance and the calculation method;
(c)
factors that may influence the achievement of the milestones and targets and how they were taken into account.
2.   The Member State shall make the methodology to establish the performance framework available to the Commission on request.
Article 18
Mid-term review and flexibility amount
1.   For programmes supported by the ERDF, the ESF+, the Cohesion Fund and the JTF, the Member State shall review each programme, taking into account the following elements:
(a)
the new challenges identified in relevant country-specific recommendations adopted in 2024;
(b)
the progress in implementing the integrated national energy and climate plan, if relevant;
(c)
the progress in implementing the principles of the European Pillar of Social Rights;
(d)
the socioeconomic situation of the Member State or region concerned, with special emphasis on territorial needs, taking into account any major negative financial, economic or social development;
(e)
the main results of relevant evaluations;
(f)
the progress in achieving the milestones, taking into account major difficulties encountered in the implementation of the programme;
(g)
for programmes supported by the JTF, the assessment carried out by the Commission, pursuant to point (b) of Article 29(1) of Regulation (EU) 2018/1999.
2.   The Member State shall submit an assessment for each programme on the outcome of the mid-term review, including a proposal for the definitive allocation of the flexibility amount referred to in the second subparagraph of Article 86(1), to the Commission by 31 March 2025.
3.   If deemed necessary following the mid-term review of the programme or in the event that new challenges are identified pursuant to point (a) of paragraph 1, the Member State shall submit to the Commission the assessment referred to in paragraph 2 together with the amended programme.
The revisions shall include:
(a)
the allocations of the financial resources by priority;
(b)
revised or new targets;
(c)
the amounts to be contributed to the InvestEU Programme per Fund and per category of region, where applicable.
The Commission shall approve the revised programme in accordance with Article 24, including a definitive allocation of the flexibility amount.
4.   Where, as a result of the mid-term review, the Member State considers that the programme does not need to be amended, the Commission shall either:
(a)
adopt a decision within 3 months of the submission of the assessment referred to in paragraph 2 confirming the definitive allocation of the flexibility amount; or
(b)
request the Member State within 2 months of the submission of the assessment referred to in paragraph 2 of this Article to submit an amended programme in accordance with Article 24.
5.   Until the adoption of the Commission decision confirming the definitive allocation of the flexibility amount, this amount shall not be available for selection of operations.
6.   The Commission shall prepare a report about the outcome of the mid-term review and submit it to the European Parliament and to the Council by the end of 2026.
CHAPTER III
Measures linked to sound economic governance and to exceptional or unusual circumstances
Article 19
Measures linking effectiveness of Funds to sound economic governance
1.   The Commission may request a Member State to review and propose amendments of relevant programmes, where this is necessary to support the implementation of relevant Council Recommendations.
Such a request may be made for the following purposes:
(a)
to support the implementation of a relevant country-specific recommendation adopted in accordance with Article 121(2) TFEU and of a relevant Council recommendation adopted in accordance with Article 148(4) TFEU, addressed to the Member State concerned;
(b)
to support the implementation of relevant Council Recommendations addressed to the Member State concerned and adopted in accordance with Article 7(2) or 8(2) of Regulation (EU) No 1176/2011 of the European Parliament and of the Council 
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 provided that these amendments are deemed necessary to help correct the macroeconomic imbalances.
2.   A request by the Commission to a Member State in accordance with paragraph 1 shall be justified, with reference to the need to support the implementation of the relevant recommendations, and shall indicate the programmes or priorities which it considers are concerned and the nature of the amendments expected. Such a request shall not be made before 2023 or after 2026, nor in relation to the same programmes in two consecutive years.
3.   The Member State shall submit its response to the request referred to in paragraph 1 within 2 months of its receipt, setting out the amendments it considers necessary in the relevant programmes, the reasons for such amendments, identifying the programmes concerned and outlining the nature of the amendments proposed and their expected effects on the implementation of recommendations and on the implementation of the Funds. If necessary, the Commission shall make observations within 1 month of the receipt of that response.
4.   The Member State shall submit a proposal to amend the relevant programmes within 2 months of the date of submission of the response referred to in paragraph 3.
5.   Where the Commission has not submitted observations or where it is satisfied that any observations submitted have been duly taken into account, it shall adopt a decision approving the amendments of the relevant programmes no later than 4 months after its submission by the Member State.
6.   Where the Member State fails to take effective action in response to a request made in accordance with paragraph 1, within the deadlines set out in paragraphs 3 and 4, the Commission may, within 3 months, following its observations under paragraph 3 or following the submission of the proposal of the Member State under paragraph 4, make a proposal to the Council to suspend part or all of the payments for the programmes or priorities concerned. In its proposal, the Commission shall set out the grounds for concluding that the Member State has failed to take effective action. In making its proposal, the Commission shall take account of all relevant information, and shall give due consideration to any elements arising from and opinions expressed through the structured dialogue under paragraph 14.
The Council shall decide on that proposal by means of an implementing act. That implementing act shall only apply with respect to payment applications submitted after the date of the adoption of that implementing act.
7.   The Commission shall make a proposal to the Council to suspend all or part of the commitments or payments for one or more of the programmes of a Member State where the Council decides in accordance with Article 126(8) or (11) TFEU that a Member State has not taken effective action to correct its excessive deficit, unless it has determined the existence of a severe economic downturn in the euro area or in the Union as a whole within the meaning of Articles 3(5) and 5(2) of Council Regulation (EC) No 1467/97 
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.
8.   The Commission may make a proposal to the Council to suspend all or part of the commitments or payments for one or more of the programmes of a Member State in the following cases:
(a)
where the Council adopts two successive recommendations in the same excessive imbalance procedure in accordance with Article 8(3) of Regulation (EU) No 1176/2011 on the grounds that a Member State has submitted an insufficient corrective action plan;
(b)
where the Council adopts two successive decisions in the same excessive imbalance procedure in accordance with Article 10(4) of Regulation (EU) No 1176/2011 establishing non-compliance by a Member State on the grounds that it has not taken the recommended corrective action;
(c)
where the Commission concludes that a Member State has not taken measures as referred to in Council Regulation (EC) No 332/2002 
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 and as a consequence decides not to authorise the disbursement of the financial assistance granted to that Member State;
(d)
where the Council decides that a Member State does not comply with the macroeconomic adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013 of the European Parliament and of the Council 
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, or with the measures requested by a Council decision adopted in accordance with Article 136(1) TFEU.
9.   Priority shall be given to the suspension of commitments. Payments shall be suspended only when immediate action is sought and in the case of significant non-compliance. The suspension of payments shall apply to payment applications submitted for the programmes concerned after the date of the decision to suspend.
10.   A proposal by the Commission for a decision to suspend commitments shall be deemed adopted by the Council unless the Council decides, by means of an implementing act, to reject such a proposal by qualified majority within 1 month of the submission of the Commission proposal.
The suspension of commitments shall apply to the commitments from the Funds for the Member State concerned from 1 January of the year following the adoption of the decision to suspend.
The Council shall adopt a decision, by means of an implementing act, on a proposal by the Commission referred to in paragraphs 7 and 8 in relation to the suspension of payments.
11.   The scope and level of the suspension of commitments or payments to be imposed shall be proportionate, respect the equality of treatment between Member States and take into account the economic and social circumstances of the Member State concerned, in particular the level of unemployment, the level of poverty or social exclusion in the Member State concerned compared to the Union average and the impact of the suspension on the economy of the Member State concerned. The impact of suspensions on programmes of critical importance to address adverse economic or social conditions shall be a specific factor to be taken into account.
12.   The suspension of commitments shall be subject to a maximum of 25 % of the commitments relating to the next calendar year for the Funds or 0,25 % of nominal GDP, whichever is lower, in any of the following cases:
(a)
in the first case of non-compliance with an excessive deficit procedure as referred to in paragraph 7;
(b)
in the first case of non-compliance relating to a corrective action plan under an excessive imbalance procedure as referred to in point (a) of paragraph 8;
(c)
in the case of non-compliance with the recommended corrective action pursuant to an excessive imbalance procedure as referred to in point (b) of paragraph 8;
(d)
in the first case of non-compliance as referred to in points (c) and (d) of paragraph 8.
In the case of persistent non-compliance, the suspension of commitments may exceed the maximum percentages set out in the first subparagraph.
13.   The Council shall lift the suspension of commitments on a proposal from the Commission in the following cases:
(a)
where the excessive deficit procedure is held in abeyance in accordance with Article 9 of Regulation (EC) No 1467/97or the Council has decided in accordance with Article 126(12) TFEU to abrogate the decision on the existence of an excessive deficit;
(b)
where the Council has endorsed the corrective action plan submitted by the Member State concerned in accordance with Article 8(2) of Regulation (EU) No 1176/2011 or the excessive imbalance procedure is placed in a position of abeyance in accordance with Article 10(5) of that Regulation or the Council has closed the excessive imbalance procedure in accordance with Article 11 of that Regulation;
(c)
where the Commission has concluded that the Member State concerned has taken appropriate measures as referred to in Regulation (EC) No 332/2002;
(d)
where the Commission has concluded that the Member State concerned has taken appropriate measures to implement the macroeconomic adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013 or the measures requested by a Council decision adopted in accordance with Article 136(1) TFEU.
After the Council has lifted the suspension of commitments, the Commission shall re-budget the suspended commitments in accordance with Article 6 of Regulation (EU, Euratom) 2020/2093.
Suspended commitments may not be re-budgeted beyond the year 2027.
The decommitment time limit for the re-budgeted amount in accordance with Article 105 shall start from the year in which the suspended commitment has been re-budgeted.
A decision concerning the lifting of the suspension of payments shall be taken by the Council on a proposal by the Commission where the applicable conditions set out in in the first subparagraph are fulfilled. A proposal by the Commission for a decision to lift the suspension of commitments shall be deemed adopted by the Council unless the Council decides, by means of an implementing act, to reject such a proposal by qualified majority within 1 month of the submission of the Commission proposal.
14.   The Commission shall keep the European Parliament informed of the implementation of this Article. In particular, the Commission shall, when one of the conditions set out in paragraph 6, 7 or 8 is fulfilled for a Member State, immediately inform the European Parliament and provide details of the Funds and programmes which could be subject to a suspension.
The European Parliament may invite the Commission for a structured dialogue on the application of this Article, having regard to the transmission of the information referred to in the first subparagraph.
The Commission shall transmit the proposal for suspension or the proposal to lift such a suspension to the European Parliament and to the Council without delay after its adoption. The European Parliament may invite the Commission to explain the reasons for its proposal.
15.   By 31 December 2025, the Commission shall carry out a review of the application of this Article. To that end, the Commission shall prepare a report which it shall transmit to the European Parliament and the Council, accompanied where necessary by a legislative proposal.
16.   Where there are major changes in the social and economic situation in the Union, the Commission may submit a proposal to review the application of this Article, or the European Parliament or the Council, acting in accordance with Article 225 or 241 TFEU respectively, may request the Commission to submit such a proposal.
17.   This Article shall not apply to the ESF+, the AMIF, the ISF, the BMVI or to Interreg programmes.
Article 20
Temporary measures for the use of the Funds in response to exceptional or unusual circumstances
1.   Where after 1 July 2021 the Council has recognised the occurrence of an unusual event outside the control of one or more Member States, which has a major impact on the financial position of the general government or a severe economic downturn for the euro area or the Union as a whole as referred to in the tenth subparagraph of Article 5(1), the fourth subparagraph of Article 6(3), the tenth subparagraph of Article 9(1) and the fourth subparagraph of Article 10(3) of Regulation (EC) No 1466/97 
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 or the occurrence of unexpected adverse economic events with major unfavourable consequences for government finances as referred to in Articles 3(5) and 5(2) of Regulation (EC) No 1467/97, the Commission may, by means of an implementing decision and for a period of a maximum of 18 months, adopt one or more of the following measures provided that they are strictly necessary to respond to such exceptional or unusual circumstances:
(a)
on request of one or more Member States concerned, increase interim payments by 10 percentage points above the co-financing rate applicable, not exceeding 100 %, by way of derogation from Article 112(3) and (4) of this Regulation, as well as from Article 40 of the EMFAF Regulation, Article 15 of the AMIF Regulation, Article 12 of the ISF Regulation and Article 12 of the BMVI Regulation;
(b)
allow the authorities of a Member State to select for support operations that have been physically completed or fully implemented before the application for the funding under the programme is duly submitted to the managing authority, by way of derogation from Article 63(6), provided that the operation is in response to the exceptional circumstances;
(c)
provide that expenditure for operations in response to such circumstances may be eligible from the date on which the Council endorsed the occurrence of those circumstances, by way of derogation from Article 63(7);
(d)
extend the deadlines for the submission of documents and the submission of data to the Commission by up to 3 months, by way of derogation from Articles 41(6), 42(1), 44(2) and the first subparagraph of Article 49(3).
2.   The Commission shall keep the European Parliament and the Council informed of the implementation of this Article. When one of the conditions set out in paragraph 1 is fulfilled, the Commission shall immediately inform the European Parliament and the Council on its assessment of the situation and its envisaged follow-up.
3.   The European Parliament or the Council may invite the Commission for a structured dialogue on the application of this Article. When assessing the situation and envisaging a follow-up, the Commission shall give due consideration to the positions taken and views expressed through the structured dialogue.
4.   If after the period not exceeding 18 months, as referred to in paragraph 1, the specific circumstances that led to the adoption of these temporary measures persist, the Commission shall reassess the situation and put forward a legislative proposal, as appropriate, amending this Regulation, providing for the necessary flexibility to address these circumstances.
5.   The Commission shall inform the European Parliament and the Council of the implementing decision adopted under paragraph 1 without delay, at the latest within 2 working days of its adoption.
TITLE III
PROGRAMMING
CHAPTER I
General provisions on the Funds
Article 21
Preparation and submission of programmes
1.   Member States shall prepare, in cooperation with the partners referred to in Article 8(1), programmes to implement the Funds for the period from 1 January 2021 to 31 December 2027.
2.   Member States shall submit programmes to the Commission no later than 3 months after the submission of the Partnership Agreement. For the AMIF, the ISF and the BMVI, Member States shall submit programmes to the Commission no later than 3 months after the entry into force of this Regulation or the relevant fund-specific Regulation, whichever is later.
3.   Member States shall prepare programmes in accordance with the programme template set out in Annex V.
For the AMIF, the ISF and the BMVI, Member States shall prepare programmes in accordance with the programme template set out in Annex VI.
4.   Where an environmental report is prepared in accordance with Directive 2001/42/EC of the European Parliament and of the Council 
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, it shall be published on the programme website referred to in Article 49(1) of this Regulation.
Article 22
Content of programmes
1.   Each programme shall set out a strategy for the contribution of the programme to the policy objectives or to the specific objective of the JTF and the communication of its results.
2.   A programme shall consist of one or more priorities. Each priority shall correspond to a single policy objective, the specific objective of the JTF, or to technical assistance implemented pursuant to Article 36(4) or Article 37. A priority may use support from one or more Funds unless it receives support from the JTF or concerns technical assistance implemented pursuant to Article 36(4) or Article 37. A priority corresponding to a policy objective shall consist of one or more specific objectives. More than one priority may correspond to the same policy objective or to the specific objective of the JTF.
For programmes supported by the AMIF, the ISF and the BMVI, a programme shall use support from one Fund and consist of specific objectives and of technical assistance specific objectives.
3.   Each programme shall set out:
(a)
a summary of the main challenges, taking into account:
(i)
economic, social and territorial disparities as well as inequalities, except for programmes supported by the EMFAF;
(ii)
market failures;
(iii)
investment needs and complementarity and synergies with other forms of support;
(iv)
challenges identified in relevant country-specific recommendations, relevant national or regional strategies of that Member State, including its integrated national energy and climate plan, in relation to the principles of the European Pillar of Social Rights and, for the AMIF, the ISF and the BMVI, other relevant Union recommendations addressed to the Member State;
(v)
challenges in administrative capacity and governance and simplification measures;
(vi)
an integrated approach to address demographic challenges, where relevant;
(vii)
lessons learnt from past experience;
(viii)
macro-regional strategies and sea-basin strategies where Member States and regions participate in such strategies;
(ix)
for programmes supported by the AMIF, the ISF and the BMVI, progress in implementing the relevant Union 
acquis
 and action plans and a justification for the choice of specific objectives;
(x)
for programmes supported by the JTF, transition challenges identified in the territorial just transition plans;
Points (i), (ii) and (viii) shall not apply to programmes supported by the AMIF, the ISF or the BMVI.
(b)
a justification for the selected policy objectives, corresponding priorities, specific objectives and the forms of support;
(c)
for each priority, except for technical assistance, specific objectives;
(d)
for each specific objective:
(i)
the related types of actions and their expected contribution to those specific objectives, to macro-regional strategies, sea-basin strategies, and to territorial just transition plans supported by the JTF, where appropriate;
(ii)
output indicators and result indicators with the corresponding milestones and targets;
(iii)
the main target groups;
(iv)
actions safeguarding equality, inclusion and non-discrimination;
(v)
indication of the specific territories targeted, including the planned use of integrated territorial investment, community-led local development or other territorial tools;
(vi)
the interregional, cross-border and transnational actions with beneficiaries located in at least one other Member State or outside the Union, where relevant;
(vii)
the planned use of financial instruments;
(viii)
the types of intervention and an indicative breakdown of the programmed resources by type of intervention;
(ix)
for the specific objective of the JTF, the justification of any amounts transferred from the ERDF and the ESF+ resources in accordance with Article 27, as well as their breakdown by category of region, reflecting the types of interventions planned in accordance with the territorial just transition plans;
(e)
for each priority on technical assistance implemented pursuant to Article 36(4):
(i)
the related types of actions;
(ii)
output indicators with the corresponding milestones and targets;
(iii)
the main target groups;
(iv)
the types of intervention and an indicative breakdown of the programmed resources by type of intervention;
(f)
the planned use of technical assistance pursuant to Article 37, if applicable, and relevant types of intervention;
(g)
a financing plan containing:
(i)
a table specifying the total financial allocations for each of the Funds and, where applicable, for each category of region for the whole programming period and by year, including any amounts transferred pursuant to Article 26 or 27;
(ii)
for programmes supported by ERDF, the ESF+, the Cohesion Fund and the JTF, a table specifying the total financial allocations for each priority by Fund and by category of region, where applicable, and the national contribution and whether it is made up of public or private contribution, or both;
(iii)
for programmes supported by the EMFAF, a table specifying for each specific objective, the amount of the total financial allocations of the support from the Fund and the national contribution;
(iv)
for programmes supported by the AMIF, the ISF and the BMVI, a table specifying, by specific objective, the total financial allocations by type of action, the national contribution and whether it is made up of public or private contribution, or both;
(h)
the actions taken to involve the relevant partners referred to in Article 8(1) in the preparation of the programme, and the role of those partners in the implementation, monitoring and evaluation of the programme;
(i)
for each enabling condition linked to the selected specific objective, established in accordance with Article 15 and Annexes III and IV, an assessment of whether the enabling condition is fulfilled at the date of submission of the programme;
(j)
the envisaged approach to communication and visibility for the programme through defining its objectives, target audiences, communication channels, including social media outreach, where appropriate, planned budget and relevant indicators for monitoring and evaluation;
(k)
the programme authorities and the body or, in case of technical assistance pursuant to Article 36(5), where applicable, bodies which receive payments from the Commission.
Points (a)(i), (ii) and (viii) of this paragraph shall not apply to programmes limited to supporting the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation. Point (d) of this paragraph shall not apply to the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation.
For the ERDF, the Cohesion Fund, the ESF+, the JTF and the EMFAF, the programme shall be accompanied for information purposes by a list of planned operations of strategic importance, with a timetable.
If, in accordance with point (k), more than one body is identified to receive payments from the Commission, the Member State shall set out the share of the reimbursed amounts between those bodies.
4.   By way of derogation from point (b) to (e) of paragraph 3, for each specific objective of programmes supported by the AMIF, the ISF and the BMVI, the following shall be provided:
(a)
a description of the initial situation, challenges and responses supported by the Fund;
(b)
indication of the implementation measures;
(c)
an indicative list of actions and their expected contribution to the specific objectives;
(d)
where applicable, a justification for the operating support, specific actions, emergency assistance, and actions as referred to in Articles 19 and 20 of the AMIF Regulation;
(e)
output and result indicators with the corresponding milestones and targets;
(f)
an indicative breakdown of the programmed resources by type of intervention.
5.   Types of intervention shall be based on a nomenclature set out in Annex I. For programmes supported by the EMFAF, the AMIF, the ISF and the BMVI, types of intervention shall be based on a nomenclature set out in the Fund-specific Regulations.
6.   For ERDF, ESF+, Cohesion Fund and JTF programmes, the table referred to in point (g)(ii) of paragraph 3 shall include the amounts for the years 2021 to 2027, including the flexibility amount.
7.   The Member State shall communicate to the Commission any changes in the information referred to in point (k) of the first subparagraph of paragraph (3) without requiring a programme amendment.
8.   For programmes supported by the JTF, Member States shall submit to the Commission the territorial just transition plans as part of the programme or programmes or of a request for amendment.
Article 23
Approval of programmes
1.   The Commission shall assess the programme and its compliance with this Regulation and with the Fund-specific Regulations, as well as, for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF, its consistency with the relevant Partnership Agreement. In its assessment, the Commission shall, in particular, take into account relevant country-specific recommendations, relevant challenges identified in the integrated national energy and climate plan, and the principles of the European Pillar of Social Rights, and the way they are addressed.
2.   The Commission may make observations within 3 months of the date of submission of the programme by the Member State.
3.   The Member State shall review the programme, taking into account the observations made by the Commission.
4.   The Commission shall adopt a decision by means of an implementing act approving the programme no later than 5 months after the date of the first submission of the programme by the Member State.
Article 24
Amendment of programmes
1.   The Member State may submit a reasoned request for an amendment of a programme, together with the amended programme, setting out the expected impact of that amendment on the achievement of the objectives.
2.   The Commission shall assess the amendment and its compliance with this Regulation and with the Fund-specific Regulations, including requirements at national level, and may make observations within 2 months of the submission of the amended programme.
3.   The Member State shall review the amended programme, taking into account the observations made by the Commission.
4.   The Commission shall adopt a decision approving the amendment of a programme no later than 4 months after its submission by the Member State.
5.   For programmes supported by the ERDF, the ESF+, the Cohesion Fund and the JTF, the Member State may transfer during the programming period an amount of up to 8 % of the initial allocation of a priority and no more than 4 % of the programme budget to another priority of the same Fund of the same programme. For programmes supported by the ERDF, the ESF+ and the JTF, the transfer shall only concern allocations for the same category of region.
For programmes supported by the EMFAF, the Member State may transfer during the programming period an amount of up to 8 % of the initial allocation of a specific objective to another specific objective, including technical assistance implemented pursuant to Article 36(4).
For programmes supported by the AMIF, the ISF and the BMVI, the Member State may transfer during the programming period allocations between types of actions within the same priority and, in addition, an amount of up to 15 % of the initial allocation of a priority to another priority of the same Fund.
Such transfers shall not affect previous years. The transfers and related changes shall be considered to be not substantial and shall not require a decision of the Commission approving the amendment of the programme. They shall however, comply with all regulatory requirements and shall be approved by the monitoring committee in advance pursuant to point (d) of Article 40(2). The Member State shall submit to the Commission the amended table referred to under points (g)(ii), (iii) or (iv) of Article 22(3), as applicable, together with any related changes in the programme.
6.   The approval of the Commission shall not be required for corrections of a purely clerical or editorial nature that do not affect the implementation of the programme. Member States shall inform the Commission of such corrections.
7.   For programmes supported by the EMFAF, amendments of the programmes relating to the introduction of indicators shall not require the approval of the Commission.
Article 25
Joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF
1.   The ERDF, the ESF+, the Cohesion Fund and the JTF may jointly provide support for programmes under the Investment for jobs and growth goal.
2.   The ERDF and the ESF+ may finance, in a complementary manner and subject to a limit of 15 % of support from those Funds for each priority of a programme, all or part of an operation for which the costs are eligible for support from the other Fund on the basis of eligibility rules applied to that Fund, provided that such costs are necessary for the implementation. That option shall not apply to any resources of the ERDF and the ESF+ that are transferred to the JTF in accordance with Article 27.
Article 26
Transfer of resources
1.   Member States may request, in the Partnership Agreement or in a request for an amendment of a programme if agreed by the monitoring committee of the programme pursuant to point (d) of Article 40(2), the transfer of up to 5 % of the initial national allocation of each Fund to any other instrument under direct or indirect management, where such possibility is provided for in the basic act of such an instrument.
The sum of the transfers referred to in the first subparagraph of this paragraph and the contributions in accordance with the first subparagraph of Article 14(1) shall not exceed 5 % of the initial national allocation of each Fund.
Member States may also request in the Partnership Agreement or in the request for an amendment of a programme the transfer of up to 5 % of the initial national allocation of each Fund to another Fund or Funds, except for transfers which are set out in the fourth subparagraph.
Member States may also request in the Partnership Agreement or in the request for an amendment of a programme an additional transfer of up to 20 % of the initial national allocation by Fund between the ERDF, the ESF+ or the Cohesion Fund within the Member State’s global resources under the Investment for jobs and growth goal. The Member States whose average total unemployment rate for the period 2017-2019 is under 3 % may request such an additional transfer of up to 25 % of the initial national allocation.
2.   Transferred resources shall be implemented in accordance with the rules of the Fund or the instrument to which the resources are transferred and, in the case of transfers to instruments under direct or indirect management, for the benefit of the Member State concerned.
3.   Requests for an amendment of a programme shall set out the total amount transferred for each year by Fund and by category of region, where applicable, shall be duly justified with a view to the complementarities and impact to be achieved, and shall be accompanied by the amended programme or programmes in accordance with Article 24.
4.   After consultation with the Member State concerned, the Commission shall object to a request for transfer in the related programme amendment where such a transfer would undermine the achievement of the objectives of the programme from which the resources are to be transferred.
The Commission shall also object to the request where it considers that the Member State has not provided an adequate justification for the transfer with regard to the results to be achieved or the contribution to be made to the objectives of the receiving Fund or instrument in direct or indirect management.
5.   Where the request for transfer concerns an amendment of a programme, only resources of future calendar years may be transferred.
6.   JTF resources, including any resources transferred from the ERDF and the ESF+ in accordance with Article 27, shall not be transferable to other Funds or instruments pursuant to paragraphs 1 to 5 of this Article.
The JTF shall not receive transfers pursuant to paragraphs 1 to 5.
7.   Where the Commission has not entered into a legal commitment under direct or indirect management for resources transferred in accordance with paragraph 1, the corresponding uncommitted resources may be transferred back to the Fund from which they have been initially transferred and allocated to one or more programmes.
To this end, the Member State shall submit a request for a programme amendment in accordance with Article 24(1), at the latest 4 months before the time limit for commitments set out in the first subparagraph of Article 114(2) of the Financial Regulation.
8.   Resources transferred back to the Fund from which they have been initially transferred and allocated to one or more programmes shall be implemented in accordance with the rules set out in this Regulation and the Fund-specific Regulations as from the date of submission of the request for programme amendment.
9.   For the resources transferred back to the Fund from which they have been initially transferred and allocated to a programme in accordance with paragraph 7 of this Article, the decommitment time limit as defined in Article 105(1) shall start in the year in which the corresponding budgetary commitments are made.
Article 27
Transfer of resources from the ERDF and the ESF+ to the JTF
1.   Member States may request on a voluntary basis that the amount of resources available for the JTF under the Investment for jobs and growth goal in accordance with Article 3 of theJTF Regulation be complemented with resources from the ERDF, the ESF+ or a combination thereof, of the category of region where the territory concerned is located. The total of the ERDF and the ESF+ resources transferred to the JTF shall not exceed three times the amount of the JTF allocation referred to in point (g) of Article 110(1). The resources transferred from either the ERDF or the ESF+ shall not exceed 15 % of the respective ERDF and ESF+ allocation to the Member State concerned. Member States shall set out in those requests the total amount transferred for each year by category of region.
2.   The respective transfers from the ERDF and the ESF+ resources to the priority or priorities supported by the JTF shall reflect the types of interventions in accordance with the information set out in the programme pursuant to point (d)(ix) of Article 22(3). Such transfers shall be considered to be definitive.
3.   The JTF resources, including the resources transferred from the ERDF and the ESF+, shall be implemented in accordance with the rules set out in this Regulation and in the JTF Regulation. The rules set out in the ERDF and CF Regulation and in the ESF+ Regulation shall not apply to the ERDF and ESF+ resources transferred in accordance with paragraph 1.
CHAPTER II
Territorial development
Article 28
Integrated territorial development
Where a Member State supports integrated territorial development, it shall do so through territorial or local development strategies in any of the following forms:
(a)
integrated territorial investments;
(b)
community-led local development; or
(c)
another territorial tool supporting initiatives designed by the Member State.
Where implementing territorial or local development strategies under more than one Fund, the Member State shall ensure coherence and coordination among the Funds concerned.
Article 29
Territorial strategies
1.   Territorial strategies implemented pursuant to point (a) or (c) of Article 28 shall contain the following elements:
(a)
the geographical area covered by the strategy;
(b)
an analysis of the development needs and the potential of the area, including economic, social and environmental interlinkages;
(c)
a description of an integrated approach to address the identified development needs and the potential of the area;
(d)
a description of the involvement of partners in accordance with Article 8 in the preparation and in the implementation of the strategy.
They may also contain a list of operations to be supported.
2.   Territorial strategies shall be under the responsibility of the relevant territorial authorities or bodies. Existing strategic documents concerning the covered areas may be used for territorial strategies.
3.   Where the list of operations to be supported has not been included in the territorial strategy, the relevant territorial authorities or bodies shall select or shall be involved in the selection of operations.
4.   When preparing territorial strategies, the authorities or bodies referred to in paragraph 2 shall cooperate with relevant managing authorities, in order to determine the scope of operations to be supported under the relevant programme.
Selected operations shall comply with the territorial strategy.
5.   Where a territorial authority or body carries out tasks falling under the responsibility of the managing authority other than the selection of operations, the authority shall be identified by the managing authority as an intermediate body.
6.   Support may be provided for the preparation and design of territorial strategies.
Article 30
Integrated territorial investment
Where a territorial strategy referred to in Article 29 involves investments that receive support from one or more Funds, from more than one programme or from more than one priority of the same programme, actions may be carried out as an integrated territorial investment.
Article 31
Community-led local development
1.   Where a Member State considers it appropriate pursuant to Article 28, the ERDF, the ESF+, the JTF and the EMFAF shall support community-led local development.
2.   The Member State shall ensure that community-led local development is:
(a)
focused on subregional areas;
(b)
led by local action groups composed of representatives of public and private local socioeconomic interests, in which no single interest group controls the decision-making;
(c)
carried out through strategies in accordance with Article 32;
(d)
supportive of networking, accessibility, innovative features in the local context and, where appropriate, cooperation with other territorial actors.
3.   Where support to strategies referred to in point (c) of paragraph 2 is available from more than one Fund, the relevant managing authorities shall organise a joint call for selection of those strategies and establish a joint committee for all the Funds concerned to monitor the implementation of those strategies. The relevant managing authorities may choose one of the Funds concerned to support all preparatory, management and animation costs referred to in points (a) and (c) of Article 34(1) related to those strategies.
4.   Where the implementation of such a strategy involves support from more than one Fund, the relevant managing authorities may choose one of the Funds concerned as the Lead Fund.
5.   While respecting the scope and the eligibility rules of each fund involved in supporting the strategy, the rules of the Lead Fund shall apply to that strategy. The authorities of other funds shall rely on decisions and management verifications made by the competent authority of the Lead Fund.
6.   The authority of the Lead Fund shall provide the authorities of other Funds with information necessary to monitor and make payments in accordance with the rules set out in the Fund-specific Regulations.
Article 32
Community-led local development strategies
1.   The relevant managing authorities shall ensure that each strategy referred to in point (c) of Article 31(2) sets out the following elements:
(a)
the geographical area and population covered by that strategy;
(b)
the community involvement process in the development of that strategy;
(c)
an analysis of the development needs and potential of the area;
(d)
the objectives of that strategy, including measurable targets for results, and related planned actions;
(e)
the management, monitoring and evaluation arrangements, demonstrating the capacity of the local action group to implement that strategy;
(f)
a financial plan, including the planned allocation from each Fund, and also, where appropriate, the planned allocation from the EAFRD and each programme concerned.
It may also contain types of measures and operations to be financed by each affected Fund.
2.   The relevant managing authorities shall define criteria for the selection of those strategies, set up a committee to carry out this selection and approve the strategies selected by that committee.
3.   The relevant managing authorities shall complete the first round of selection of strategies and ensure the local action groups selected can fulfil their tasks set out in Article 33(3) within 12 months of the date of the decision approving the programme or, in the case of strategies supported by more than one Fund, within 12 months of the date of the decision approving the last programme concerned.
4.   The decision approving a strategy shall set out the allocation of each Fund and programme concerned and set out the responsibilities for the management and control tasks under the programme or programmes.
Article 33
Local action groups
1.   Local action groups shall design and implement the strategies referred to in point (c) of Article 31(2).
2.   The managing authorities shall ensure that the local action groups are inclusive, and that they either select one partner within the group as a lead partner in administrative and financial matters or come together in a legally constituted common structure.
3.   The following tasks shall be carried out exclusively by the local action groups:
(a)
building the capacity of local actors to develop and implement operations;
(b)
drawing up a non-discriminatory and transparent selection procedure and criteria, which avoids conflicts of interest and ensures that no single interest group controls selection decisions;
(c)
preparing and publishing calls for proposals;
(d)
selecting operations and fixing the amount of support and presenting the proposals to the body responsible for final verification of eligibility before approval;
(e)
monitoring progress towards the achievement of objectives of the strategy;
(f)
evaluating the implementation of the strategy.
4.   Where local action groups carry out tasks not covered by paragraph 3 that fall under the responsibility of the managing authority, or of the paying agency where the EAFRD is selected as a Lead Fund, these local action groups shall be identified by the managing authority as intermediate bodies in accordance with the Fund-specific rules.
5.   The local action group may be a beneficiary and may implement operations in accordance with the strategy, provided that the local action group ensures that the principle of separation of functions is respected.
Article 34
Support from Funds for community-led local development
1.   The Member State shall ensure that support from the Funds for community-led local development covers:
(a)
capacity building and preparatory actions supporting the design and future implementation of the strategy;
(b)
the implementation of operations, including cooperation activities and their preparation, selected under the strategy;
(c)
the management, monitoring and evaluation of the strategy and its animation, including the facilitation of exchanges between stakeholders;
2.   The support referred to under point (a) of paragraph 1 shall be eligible regardless of whether the strategy is subsequently selected for funding.
The support referred to under point (c) of paragraph 1 shall not exceed 25 % of the total public contribution to the strategy.
CHAPTER III
Technical assistance
Article 35
Technical assistance at the initiative of the Commission
1.   At the initiative of the Commission, the Funds may support preparatory, monitoring, control, audit, evaluation, communication including corporate communication on the political priorities of the Union, visibility and all administrative and technical assistance actions necessary for the implementation of this Regulation and, where appropriate, with third countries.
2.   The actions referred to in paragraph 1 may include in particular:
(a)
assistance for project preparation and appraisal;
(b)
support for institutional strengthening and administrative capacity-building for the effective management of the Funds;
(c)
studies linked to the Commission’s reporting on the Funds and the cohesion report;
(d)
measures related to the analysis, management, monitoring, information exchange and implementation of the Funds, as well as measures relating to the implementation of control systems and technical and administrative assistance;
(e)
evaluations, expert reports, statistics and studies, including those of a general nature, concerning the current and future operation of the Funds;
(f)
actions to disseminate information, support networking where appropriate, carry out communication activities with particular attention to the results and added value of support from the Funds, and to raise awareness and promote cooperation and exchange of experience, including with third countries;
(g)
the installation, operation and interconnection of computerised systems for management, monitoring, audit, control and evaluation;
(h)
actions to improve evaluation methods and the exchange of information on evaluation practices;
(i)
actions related to auditing;
(j)
the strengthening of national and regional capacity regarding investment planning, funding needs, preparation, design and implementation of financial instruments, joint action plans and major projects;
(k)
the dissemination of good practices in order to assist Member States to strengthen the capacity of the relevant partners referred to in Article 8(1) and their umbrella organisations.
3.   The Commission shall dedicate at least 15 % of the resources for technical assistance at the initiative of the Commission to the delivery of greater efficiency in communication to the public and stronger synergies between the communication activities undertaken at the initiative of the Commission, by extending the knowledge base about results, in particular through more effective data collection and dissemination, evaluations and reporting, and especially by highlighting the contribution of the Funds to improving the lives of citizens, and by increasing the visibility of support from the Funds as well as by raising awareness about the results and the added value of such support. Information, communication and visibility measures on results and added value of support from the Funds, with particular focus on operations, shall be continued after the closure of the programmes, where appropriate. Such measures shall also contribute to the corporate communication of the political priorities of the Union as far as they are related to the general objectives of this Regulation.
4.   The actions referred to in paragraph 1 may cover previous and subsequent programming periods.
5.   The Commission shall set out its plans when a contribution from the Funds is envisaged in accordance with Article 110 of the Financial Regulation.
6.   Depending on the purpose, the actions referred to in this Article may be financed either as operational or administrative expenditure.
7.   In accordance with point (a) of the second subparagraph of Article 193(2) of the Financial Regulation, in duly justified cases specified in the financing decision and for a limited period, technical assistance actions at the initiative of the Commission supported under this Regulation in direct management and the underlying costs may be considered to be eligible from 1 January 2021, even if these actions were implemented and incurred before the grant application was submitted.
Article 36
Technical assistance of Member States
1.   At the initiative of a Member State, the Funds may support actions, which may concern previous and subsequent programming periods, necessary for the effective administration and use of those Funds, including for the capacity building of the partners referred to in Article 8(1), as well as to provide financing for carrying out, inter alia, functions such as preparation, training, management, monitoring, evaluation, visibility and communication.
The amounts for technical assistance under this Article and Article 37 shall not be taken into account for the purposes of thematic concentration in accordance with the fund-specific rules.
2.   Each Fund may support technical assistance actions eligible under any of the other Funds.
3.   The Union contribution for technical assistance in a Member State shall be made either pursuant to point (b) or (e) of Article 51.
The Member State shall indicate its choice of the form of Union contribution for technical assistance in the Partnership Agreement in accordance with Annex II. That choice shall apply to all programmes in the Member State concerned for the entire programming period and cannot be modified subsequently.
For programmes supported by the AMIF, the ISF and the BMVI and for Interreg programmes the Union contribution for technical assistance shall be made only pursuant to point (e) of Article 51.
4.   Where the Union contribution for technical assistance in a Member State is reimbursed pursuant to point (b) of Article 51, the following elements shall apply:
(a)
technical assistance takes the form of a priority relating to one single Fund in one or more programmes, or of a specific programme, or a combination thereof;
(b)
the amount of the Funds allocated to technical assistance is limited to the following:
(i)
for the ERDF support under the Investment for jobs and growth goal: 3,5 %;
(ii)
for the Cohesion Fund support: 2,5 %;
(iii)
for the ESF+ support: 4 % and for programmes under point (m) of Article 4(1) of the ESF+ Regulation: 5 %;
(iv)
for the JTF support: 4 %;
(v)
for the ERDF, the ESF+ and the Cohesion Fund, where the total amount allocated to a Member State under the Investment for jobs and growth goal does not exceed EUR 1 billion: 6 %;
(vi)
for the EMFAF support: 6 %;
(vii)
for programmes under the Investment for jobs and growth goal that concern only the outermost regions, the percentage shall be increased by 1 percentage point.
5.   Where the Union contribution for technical assistance is reimbursed pursuant to point (e) of Article 51, the following elements shall apply:
(a)
the amount of the Funds allocated to technical assistance is identified as part of the financial allocations of each priority of the programme in accordance with point (g)(ii) of Article 22(3), and for the EMFAF, each specific objective in accordance with point (g)(iii) of that paragraph; it does not take the form of a separate priority or a specific programme except for programmes supported by the AMIF, the ISF or the BMVI, for which it takes the form of a specific objective;
(b)
the reimbursement is made, by applying the percentages set out in points (i) to (vii) to the eligible expenditure included in each payment application pursuant to points (a) or (c) of Article 91(3) as appropriate and from the same fund to which the eligible expenditure is reimbursed, to one or more bodies which receive payments from the Commission in accordance with point (k) of Article 22(3);
(i)
for the ERDF support under the Investment for jobs and growth goal: 3,5 %;
(ii)
for the Cohesion Fund support: 2,5 %;
(iii)
for the ESF+ support: 4 % and for programmes under point (m) of Article 4(1) of the ESF+ Regulation: 5 %;
(iv)
for the JTF support: 4 %;
(v)
for the ERDF, the ESF+ and the Cohesion Fund, where the total amount allocated to a Member State under the Investment for jobs and growth goal does not exceed EUR 1 billion, the percentage reimbursed for technical assistance: 6 %;
(vi)
for the EMFAF, the AMIF, the ISF and the BMVI support: 6 %;
(vii)
for programmes under the Investment for jobs and growth goal that concern only the outermost regions, the percentage shall be increased by 1 percentage point;
(c)
the amounts allocated to technical assistance identified in the programme correspond to the percentages set out in points (i) to (vi) of point (b) for each priority and fund.
6.   Specific rules for technical assistance for Interreg programmes shall be set out in the Interreg Regulation.
Article 37
Financing not linked to costs for technical assistance of Member States
In addition to Article 36, the Member State may propose to undertake additional technical assistance actions to reinforce the capacity and efficiency of public authorities and bodies, beneficiaries and relevant partners necessary for the effective administration and use of the Funds.
Support for such actions shall be implemented by financing not linked to costs in accordance with Article 95. Such support may also take the form of a specific programme.
TITLE IV
MONITORING, EVALUATION, COMMUNICATION AND VISIBILITY
CHAPTER I
Monitoring
Article 38
Monitoring committee
1.   Each Member State shall set up a committee to monitor the implementation of the programme (‘monitoring committee’), after consulting the managing authority, within 3 months of the date of notification to the Member State concerned of the decision approving the programme.
The Member State may set up a single monitoring committee to cover more than one programme.
2.   Each monitoring committee shall adopt its rules of procedure, including provisions regarding the prevention of any conflict of interest and the application of the principle of transparency.
3.   The monitoring committee shall meet at least once a year and shall review all issues that affect the progress of the programme towards achieving its objectives.
4.   The rules of procedure of the monitoring committee and the data and information shared with the monitoring committee shall be published on the website referred to in Article 49(1)
,
 without prejudice to Article 69(5).
5.   Paragraphs 1 to 4 of this Article shall not apply to programmes limited to the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation and related technical assistance.
Article 39
Composition of the monitoring committee
1.   Each Member State shall determine the composition of the monitoring committee and shall ensure a balanced representation of the relevant Member State authorities and intermediate bodies and of representatives of the partners referred to in Article 8(1) through a transparent process.
Each member of the monitoring committee shall have a vote. The rules of procedures shall regulate the exercise of the voting right and the details on the procedure in the monitoring committee in accordance with the institutional, legal and financial framework of the Member State concerned.
The rules of procedure may allow non-members, including the EIB, to participate in the work of the monitoring committee.
The monitoring committee shall be chaired by a representative of the Member State or of the managing authority.
The list of the members of the monitoring committee shall be published on the website referred to in Article 49(1).
2.   Representatives of the Commission shall participate in the work of the monitoring committee in a monitoring and an advisory capacity.
3.   For the AMIF, the ISF and the BMVI, relevant decentralised agencies may participate in the work of the monitoring committee.
Article 40
Functions of the monitoring committee
1.   The monitoring committee shall examine:
(a)
the progress in programme implementation and in achieving the milestones and targets;
(b)
any issues that affect the performance of the programme and the measures taken to address those issues;
(c)
the contribution of the programme to tackling the challenges identified in the relevant country-specific recommendations that are linked to the implementation of the programme;
(d)
the elements of the 
ex ante
 assessment listed in Article 58(3) and the strategy document referred to in Article 59(1);
(e)
the progress made in carrying out evaluations, syntheses of evaluations and any follow-up given to findings;
(f)
the implementation of communication and visibility actions;
(g)
the progress in implementing operations of strategic importance, where relevant;
(h)
the fulfilment of enabling conditions and their application throughout the programming period;
(i)
the progress in administrative capacity building for public institutions, partners and beneficiaries, where relevant.
(j)
information regarding the implementation of the contribution of the programme to the InvestEU Programme in accordance with Article 14 or of the resources transferred in accordance with Article 26, where applicable.
As regards the programmes supported by the EMFAF, the monitoring committee shall be consulted and shall, if it considers it appropriate, give an opinion on any amendment of the programme proposed by the managing authority.
2.   The monitoring committee shall approve:
(a)
the methodology and criteria used for the selection of operations, including any changes thereto, without prejudice to points (b), (c) and (d) of Article 33(3); at the request of the Commission, the methodology and criteria used for the selection of operations, including any changes thereto, shall be submitted to the Commission at least 15 working days prior to their submission to the monitoring committee.
(b)
the annual performance reports for programmes supported by the AMIF, the ISF and the BMVI, and the final performance report for programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF.
(c)
the evaluation plan and any amendment thereto;
(d)
any proposal by the managing authority for the amendment of a programme including for transfers in accordance with Article 24(5) and Article 26, with the exception of programmes supported by the EMFAF.
3.   The monitoring committee may make recommendations to the managing authority, including on measures to reduce the administrative burden for beneficiaries.
Article 41
Annual performance review
1.   Review meetings shall be organised once a year between the Commission and each Member State to examine the performance of each programme. Relevant managing authorities shall participate in the review meetings.
The review meeting may cover more than one programme.
The review meeting shall be chaired by the Commission or, if the Member State so requests, co-chaired by the Member State and the Commission.
2.   By way of derogation from the first subparagraph of paragraph 1, for programmes supported by the AMIF, the ISF and the BMVI, the review meeting shall be organised at least twice during the programming period.
3.   For programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF, the Member State shall no later than 1 month before the review meeting provide the Commission with concise information on the elements listed in Article 40(1). That information shall be based on the most recent data available to the Member State.
For programmes limited to the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, the information to be provided, based on the most recent data available, shall be limited to points (a), (b), (e), (f) and (h) of Article 40(1) of this Regulation.
4.   The Member State and the Commission may agree not to organise a review meeting. In such a case, the review may be carried out in writing.
5.   The outcome of the review meeting shall be recorded in agreed minutes.
6.   The Member State shall follow up issues raised during the review meeting which affect the implementation of the programme and shall inform the Commission within 3 months of the measures taken.
7.   For programmes supported by the AMIF, the ISF and the BMVI, the Member State shall submit an annual performance report in accordance with the Fund-specific Regulations.
Article 42
Transmission of data
1.   The Member State or the managing authority shall electronically transmit to the Commission cumulative data for each programme by 31 January, 30 April, 31 July, 30 September and 30 November of each year, with the exception of the data required in point (b) of paragraph 2 and in paragraph 3 that shall be electronically transmitted by 31 January and 31 July of each year, in accordance with the template set out in Annex VII.
The first transmission shall be due by 31 January 2022 and the last one by 31 January 2030.
For priorities supporting the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, data shall be transmitted annually by 31 January.
The ESF+ Regulation may determine specific rules for the frequency of collecting and transmitting longer-term result indicators.
2.   The data shall be broken down for each priority by specific objective and, where applicable, by category of region and shall refer to:
(a)
the number of selected operations, their total eligible cost, the contribution from the Funds and the total eligible expenditure declared by the beneficiaries to the managing authority, all broken down by type of intervention;
(b)
the values of output and result indicators for selected operations and values achieved by operations.
3.   For financial instruments data shall also be provided on the following:
(a)
eligible expenditure by type of financial product;
(b)
amount of management costs and fees declared as eligible expenditure;
(c)
the amount, by type of financial product, of private and public resources mobilised in addition to the Funds;
(d)
interest and other gains generated by support from the Funds to financial instruments referred to in Article 60 and resources returned attributable to support from the Funds as referred to in Article 62;
(e)
total value of loans, equity or quasi-equity investments in final recipients which were guaranteed with programme resources and which were actually disbursed to final recipients.
4.   The data submitted in accordance with this Article shall be reliable and reflect the data stored electronically as referred to in point (e) of Article 72(1) as at the end of the month preceding the month of submission.
5.   The Member State or the managing authority shall publish or provide a link to all the data transmitted to the Commission on the website portal referred to in point (b) of Article 46 or on the website referred to in Article 49(1).
Article 43
Final performance report
1.   For programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF, each managing authority shall submit to the Commission a final performance report of the programme by 15 February 2031.
2.   The final performance report shall assess the achievement of programme objectives based on the elements listed in Article 40(1) with the exception of the information provided under point (d) of that paragraph.
3.   The Commission shall examine the final performance report and inform the managing authority of any observations within 5 months of the date of receipt of the final performance report. Where such observations are made, the managing authority shall provide all necessary information with regard to those observations and, where appropriate, inform the Commission, within 3 months, of measures taken. The Commission shall inform the managing authority of the acceptance of the report, within 2 months of receiving all necessary information. Where the Commission does not inform the managing authority within those deadlines, the report shall be deemed to be accepted.
4.   The managing authority shall publish final performance reports on the website referred to in Article 49(1).
5.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt an implementing act establishing the template for the final performance report. That implementing act shall be adopted in accordance with the advisory procedure referred to in Article 115(2).
CHAPTER II
Evaluation
Article 44
Evaluations by the Member State
1.   The Member State or the managing authority shall carry out evaluations of the programmes related to one or more of the following criteria: effectiveness, efficiency, relevance, coherence and Union added value, with the aim to improve the quality of the design and implementation of programmes. Evaluations may also cover other relevant criteria, such as inclusiveness, non-discrimination and visibility, and may cover more than one programme.
2.   In addition, an evaluation for each programme to assess its impact shall be carried out by 30 June 2029.
3.   Evaluations shall be entrusted to internal or external experts who are functionally independent.
4.   The Member State or the managing authority shall ensure the necessary procedures are set up to produce and collect the data necessary for evaluations.
5.   The Member State or the managing authority shall draw up an evaluation plan which may cover more than one programme. For the AMIF, the ISF and the BMVI, that plan shall include a mid-term evaluation to be completed by 31 March 2024.
6.   The Member State or the managing authority shall submit the evaluation plan to the monitoring committee no later than one year after the decision approving the programme.
7.   All evaluations shall be published on the website referred to in Article 49(1).
Article 45
Evaluation by the Commission
1.   The Commission shall carry out a mid-term evaluation to examine the effectiveness, efficiency, relevance, coherence and Union added value of each Fund by the end of 2024. The Commission may make use of all relevant information already available in accordance with Article 128 of the Financial Regulation.
2.   The Commission shall carry out a retrospective evaluation to examine the effectiveness, efficiency, relevance, coherence and Union added value of each Fund by 31 December 2031. In the case of the ERDF, the ESF+, the Cohesion Fund and the EMFAF, that evaluation shall focus in particular on the social, economic and territorial impact of those funds in relation to the policy objectives referred to in Article 5(1).
3.   The Commission shall publish the results of the retrospective evaluation on its website and communicate those results to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
CHAPTER III
Visibility, transparency and communication
Section I
Visibility of support from the Funds
Article 46
Visibility
Each Member State shall ensure:
(a)
the visibility of support in all activities relating to operations supported by the Funds with particular attention to operations of strategic importance;
(b)
communication to Union citizens of the role and achievements of the Funds through a single website portal providing access to all programmes involving that Member State.
Article 47
Emblem of the Union
Member States, managing authorities and beneficiaries shall use the emblem of the Union in accordance with Annex IX when carrying out visibility, transparency and communication activities.
Article 48
Communication officers and networks
1.   Each Member State shall identify a communication coordinator for visibility, transparency and communication activities in relation to the support from the Funds, including programmes under the European territorial cooperation goal (Interreg) where that Member State hosts the managing authority. The communication coordinator may be appointed at the level of the body defined under Article 71(6) and shall coordinate communication and visibility measures across programmes.
The communication coordinator shall involve in the visibility, transparency and communication activities the following bodies:
(a)
European Commission Representations and European Parliament Liaison Offices in the Member States, as well as Europe Direct Information Centres and other relevant networks, educational and research organisations;
(b)
other relevant partners referred to in Article 8(1).
2.   Each managing authority shall identify a communication officer for each programme. A communication officer may be responsible for more than one programme.
3.   The Commission shall maintain the network comprising communication coordinators, communication officers and Commission representatives to exchange information on visibility, transparency and communication activities.
Section II
Transparency of implementation of the Funds and communication on programmes
Article 49
Responsibilities of the managing authority
1.   The managing authority shall ensure that, within 6 months of the decision approving the programme, there is a website where information on programmes under its responsibility is available, covering the programme’s objectives, activities, available funding opportunities and achievements.
2.   The managing authority shall ensure the publication on the website referred to in paragraph 1, or on the single website portal referred to in point (b) of Article 46, of a timetable of the planned calls for proposals, that is updated at least three times a year, with the following indicative data:
(a)
geographical area covered by the call for proposal;
(b)
policy objective or specific objective concerned;
(c)
type of eligible applicants;
(d)
total amount of support for the call;
(e)
start and end date of the call.
3.   The managing authority shall make the list of operations selected for support by the Funds publicly available on the website in at least one of the official languages of the institutions of the Union and shall update that list at least every 4 months. Each operation shall have a unique code. The list shall contain the following data:
(a)
in the case of legal entities, the beneficiary’s and, in the case of public procurement, the contractor’s name;
(b)
where the beneficiary is a natural person the first name and the surname;
(c)
for EMFAF operations linked to a fishing vessel, the Union fishing fleet register identification number as referred to in Commission Implementing Regulation (EU) 2017/218 
(
47
)
;
(d)
name of the operation;
(e)
the purpose of the operation and its expected or actual achievements;
(f)
start date of the operation;
(g)
expected or actual date of completion of the operation;
(h)
total cost of the operation;
(i)
fund concerned;
(j)
specific objective concerned;
(k)
Union co-financing rate;
(l)
location indicator or geolocation for the operation and country concerned;
(m)
for mobile operations or operations covering several locations the location of the beneficiary where the beneficiary is a legal entity; or the NUTS 2 level region where the beneficiary is a natural person;
(n)
type of intervention for the operation in accordance with point (g) of Article 73(2).
For data referred to in points (b) and (c) of the first subparagraph, the data shall be removed 2 years from the date of the initial publication on the website.
4.   The data referred to in paragraphs 2 and 3 of this Article shall be published on the website referred to in paragraph 1, or on the single website portal referred to in point (b) of Article 46 of this Regulation, in open, machine-readable formats, as set out in Article 5(1) of the Directive (EU) 2019/1024 of the European Parliament and of the Council 
(
48
)
, which allows data to be sorted, searched, extracted, compared and reused.
5.   The managing authority shall inform the beneficiaries that the data will be made public before the publication takes place in accordance with this Article.
6.   The managing authority shall ensure that communication and visibility material including at the level of beneficiaries is made available upon request to Union institutions, bodies, offices or agencies and that a royalty-free, non-exclusive and irrevocable licence to use such material and any pre-existing rights attached to it is granted to the Union in accordance with Annex IX. This shall not require significant additional costs or a significant administrative burden for the beneficiaries or for the managing authority.
Article 50
Responsibilities of beneficiaries
1.   Beneficiaries and bodies implementing financial instruments shall acknowledge support from the Funds, including resources reused in accordance with Article 62, to the operation by:
(a)
providing on the beneficiary’s official website, where such a site exists, and social media sites, a short description of the operation, proportionate to the level of support, including its aims and results, and highlighting the financial support from the Union;
(b)
providing a statement highlighting the support from the Union in a visible manner on documents and communication material relating to the implementation of the operation, intended for the public or for participants;
(c)
displaying durable plaques or billboards clearly visible to the public, that present the emblem of the Union in accordance with the technical characteristics laid down in Annex IX, as soon as the physical implementation of operations involving physical investment starts or purchased equipment is installed, in respect of the following:
(i)
operations supported by the ERDF and the Cohesion Fund the total cost of which exceeds EUR 500 000;
(ii)
operations supported by the ESF+, the JTF, the EMFAF, the AMIF, the ISF or the BMVI the total cost of which exceeds EUR 100 000;
(d)
for operations not falling under point (c), displaying at a location clearly visible to the public at least one poster of a minimum size A3 or equivalent electronic display with information about the operation highlighting the support from the Funds; where the beneficiary is a natural person, the beneficiary shall ensure, to the extent possible, that appropriate information is available, highlighting the support from the funds, at a location visible to the public or through an electronic display;
(e)
for operations of strategic importance and operations the total cost of which exceeds EUR 10 000 000, organising a communication event or activity, as appropriate, and involving the Commission and the responsible managing authority in a timely manner.
Where an ESF+ beneficiary is a natural person or for operations supported under the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, the requirement set out in point (d) of the first subparagraph shall not apply.
By derogation from points (c) and (d) of the first subparagraph, for operations supported by the AMIF, the ISF and the BMVI, the document setting out the conditions for support may establish specific requirements for the public display of information on the support from the Funds where this is justified by reasons of security and public order in accordance with Article 69(5).
2.   For small project funds, the beneficiary shall comply with the obligations under Article 36(5) of the Interreg Regulation.
For financial instruments, the beneficiary shall ensure by means of the contractual terms that final recipients comply with the requirements set out in point (c) of paragraph 1.
3.   Where the beneficiary does not comply with its obligations under Article 47 or paragraphs 1 and 2 of this Article, and where remedial actions have not been put into place, the managing authority shall apply measures, taking into account the principle of proportionality, by cancelling up to 3 % of the support from the Funds to the operation concerned.
TITLE V
FINANCIAL SUPPORT FROM THE FUNDS
CHAPTER I
Forms of Union contribution
Article 51
Forms of Union contribution to programmes
The Union contribution may take any of the following forms:
(a)
financing not linked to costs of the relevant operations in accordance with Article 95 and based on either of the following:
(i)
the fulfilment of conditions;
(ii)
the achievement of results;
(b)
reimbursement of support provided to beneficiaries in accordance with Chapters II and III of this Title;
(c)
unit costs in accordance with Article 94, which cover all or certain specific categories of eligible costs, clearly identified in advance by reference to an amount per unit;
(d)
lump sums in accordance with Article 94, which cover in global terms all or certain specific categories of eligible costs, clearly identified in advance;
(e)
flat-rate financing in accordance with Article 94 or Article 36(5), which covers specific categories of eligible costs, clearly identified in advance, by applying a percentage;
(f)
a combination of the forms referred to in points (a) to (e).
CHAPTER II
Forms of support by Member States
Article 52
Forms of support
Member States shall use the contribution from the Funds to provide support to beneficiaries in the form of grants, financial instruments or prizes or a combination thereof.
Section I
Forms of grants
Article 53
Forms of grants
1.   Grants provided by Member States to beneficiaries may take any of the following forms:
(a)
reimbursement of eligible costs actually incurred by a beneficiary or the private partner of PPP operations and paid in implementing operations, contributions in kind and depreciation;
(b)
unit costs;
(c)
lump sums;
(d)
flat-rate financing;
(e)
a combination of the forms referred to in points (a) to (d), provided that each form covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation;
(f)
financing not linked to costs, provided such grants are covered by a reimbursement of the Union contribution pursuant to Article 95.
2.   Where the total cost of an operation does not exceed EUR 200 000, the contribution provided to the beneficiary from the ERDF, the ESF+, the JTF, the AMIF, the ISF and the BMVI shall take the form of unit costs, lump sums or flat rates, except for operations for which the support constitutes State aid. Where flat-rate financing is used, only the categories of costs to which the flat -rate applies may be reimbursed in accordance with point (a) of paragraph 1.
By way of derogation from the first subparagraph of this paragraph, the managing authority may agree to exempt some operations in the area of research and innovation from the requirement set out in that subparagraph, provided that the monitoring committee has given prior approval for such an exemption. In addition, allowances and salaries paid to participants may be reimbursed in accordance with point (a) of paragraph 1.
3.   The amounts for the forms of grants referred to under points (b), (c) and (d) of paragraph 1, shall be established in one of the following ways:
(a)
a fair, equitable and verifiable calculation method based on:
(i)
statistical data, other objective information or an expert judgement;
(ii)
the verified historical data of individual beneficiaries;
(iii)
the application of the usual cost accounting practices of individual beneficiaries;
(b)
draft budget established on a case-by-case basis and agreed 
ex ante
 by the body selecting the operation, where the total cost of the operation does not exceed EUR 200 000;
(c)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation;
(d)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation;
(e)
flat rates and specific methods established by or on the basis of this Regulation or the Fund-specific Regulations.
Article 54
Flat-rate financing for indirect costs concerning grants
Where a flat rate is used to cover indirect costs of an operation, it may be based on one of the following:
(a)
up to 7 % of eligible direct costs, in which case the Member State shall not be required to perform a calculation to determine the applicable rate;
(b)
up to 15 % of eligible direct staff costs, in which case the Member State shall not be required to perform a calculation to determine the applicable rate;
(c)
up to 25 % of eligible direct costs, provided that the rate is calculated in accordance with point (a) of Article 53(3).
In addition, where a Member State has calculated a flat rate in accordance with point (a) of Article 67(5) of Regulation (EU) No 1303/2013, that flat rate may be used for a similar operation for the purposes of point (c) of this Article.
Article 55
Direct staff costs concerning grants
1.   Direct staff costs of an operation may be calculated at a flat rate of up to 20 % of the direct costs other than the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate, provided that the direct costs of the operation do not include public works contracts or supply or service contracts which exceed in value the thresholds set out in Article 4 of Directive 2014/24/EU of the European Parliament and of the Council 
(
49
)
 or in Article 15 of Directive 2014/25/EU of the European Parliament and of the Council 
(
50
)
.
Where a flat rate is applied in accordance with the first subparagraph for the AMIF, the ISF and the BMVI, that flat rate shall only be applied to the direct costs of the operation not subject to public procurement.
2.   For the purposes of determining direct staff costs, an hourly rate may be calculated in one of the following ways:
(a)
by dividing the latest documented annual gross employment costs by 1 720 hours for persons working full time, or by a corresponding pro-rata of 1 720 hours, for persons working part-time;
(b)
by dividing the latest documented monthly gross employment costs by the average monthly working time of the person concerned in accordance with applicable national rules referred to in the employment or work contract or an appointment decision (both referred to as the employment document).
3.   When applying the hourly rate calculated in accordance with paragraph 2, the total number of hours declared per person for a given year or month shall not exceed the number of hours used for the calculation of that hourly rate.
4.   Where annual gross employment costs are not available, they may be derived from the available documented gross employment costs or from the employment document, duly adjusted for a 12-month period.
5.   Staff costs related to individuals who work on part-time assignment on the operation may be calculated as a fixed percentage of the gross employment costs, in line with a fixed percentage of time worked on the operation per month, with no obligation to establish a separate working time registration system. The employer shall issue a document for employees setting out that fixed percentage.
Article 56
Flat rate financing for eligible costs other than direct staff costs concerning grants
1.   A flat rate of up to 40 % of eligible direct staff costs may be used in order to cover the remaining eligible costs of an operation. The Member State shall not be required to perform a calculation to determine the applicable rate.
2.   For operations supported by the ERDF, the ESF+, the JTF, the AMIF, the ISF and the BMVI, salaries and allowances paid to participants shall be considered additional eligible costs not included in the flat rate.
3.   The flat rate referred to in paragraph 1 of this Article shall not be applied to staff costs calculated on the basis of a flat rate as referred to in Article 55(1).
Article 57
Grants under conditions
1.   Member States may provide grants under conditions to beneficiaries which are fully or partially repayable as specified in the document setting out the conditions for support.
2.   Repayments by the beneficiary shall be made under the conditions agreed by the managing authority and the beneficiary.
3.   Member States shall reuse resources paid back by the beneficiary for the same purpose or in accordance with the objectives of the programme concerned by 31 December 2030, in the form of grants under conditions or of a financial instrument or in another form of support. The amounts paid back and information about their reuse shall be included in the final performance report.
4.   Member States shall adopt the necessary measures to ensure that the resources are kept in separate accounts or under appropriate accounting codes.
5.   Union resources paid back by beneficiaries at any time, but not reused by 31 December 2030, shall be repaid to the budget of the Union in accordance with Article 88.
Section II
Financial instruments
Article 58
Financial instruments
1.   Managing authorities may provide a programme contribution, from one or more programmes to existing or newly created financial instruments set up at national, regional, transnational or cross border level and implemented directly by, or under the responsibility of, the managing authority which contribute to achieving specific objectives.
2.   Financial instruments shall provide support to final recipients only for investments in both tangible and intangible assets as well as working capital expected to be financially viable and which do not find sufficient funding from market sources. Such support shall be in compliance with applicable Union State aid rules.
Such support shall be provided only for the elements of the investments which are not physically completed or fully implemented at the date of the investment decision.
3.   Appropriate support from the Funds through financial instruments shall be based on an 
ex ante
 assessment drawn up under the responsibility of the managing authority. The 
ex ante
 assessment shall be completed before managing authorities make programme contributions to financial instruments.
The 
ex ante
 assessment shall include at least the following elements:
(a)
the proposed amount of programme contribution to a financial instrument and the estimated leverage effect accompanied by a short justification;
(b)
the proposed financial products to be offered, including the possible need for differentiated treatment of investors;
(c)
the proposed target group of final recipients;
(d)
the expected contribution of the financial instrument to the achievement of specific objectives.
The 
ex ante
 assessment may be reviewed or updated, may cover part or the entire territory of the Member State, and may be based on existing or updated 
ex ante
 assessments.
4.   Support to final recipients may be combined with support from any Fund or another Union instrument and may cover the same expenditure item. In such a case, the Fund’s support under the financial instrument, which is part of a financial instrument operation, shall not be declared to the Commission for support under another form, another Fund or another Union instrument.
5.   Financial instruments may be combined with programme support in the form of grants in a single financial instrument operation, within a single funding agreement, where both distinct forms of support shall be provided by the body implementing the financial instrument. In such a case, the rules applicable to financial instruments shall apply to that single financial instrument operation. The programme support in the form of grants shall be directly linked and necessary for the financial instrument and shall not exceed the value of the investments supported by the financial product.
6.   In the case of combined support under paragraphs 4 and 5, separate records shall be kept for each source of support.
7.   The sum of all forms of combined support shall not exceed the total amount of the expenditure item concerned. Grants shall not be used to reimburse support received from financial instruments. Financial instruments shall not be used to pre-finance grants.
Article 59
Implementation of financial instruments
1.   Financial instruments implemented directly by the managing authority may only provide loans or guarantees. The managing authority shall set out the terms and conditions of the programme contribution to the financial instrument in a strategy document which shall include the elements set out in Annex X.
2.   Financial instruments implemented under the responsibility of the managing authority may be either of the following:
(a)
an investment of programme resources into the capital of a legal entity;
(b)
separate blocks of finance or fiduciary accounts.
The managing authority shall select the body implementing a financial instrument.
3.   The managing authority may directly award a contract for the implementation of a financial instrument to:
(a)
the EIB;
(b)
international financial institutions in which a Member State is a shareholder;
(c)
a publicly-owned bank or institution, established as a legal entity carrying out financial activities on a professional basis, which fulfils all of the following conditions:
(i)
there is no direct private capital participation, with the exception of non-controlling and non-blocking forms of private capital participation required by national legislative provisions, in conformity with the Treaties, which do not exert a decisive influence on the relevant bank or institution, and with the exception of forms of private capital participation which confer no influence on decisions regarding the day-to-day management of the financial instrument supported by the Funds;
(ii)
operates under a public policy mandate given by the relevant authority of a Member State at national or regional level, which includes carrying out, as all or part of its activities, economic development activities contributing to the objectives of the Funds;
(iii)
carries out, as all or part of its activities, economic development activities contributing to the objectives of the Funds in regions, policy areas or sectors for which access to funding from market sources is not generally available or sufficient;
(iv)
operates without primarily focusing on maximising profits, but ensures a long-term financial sustainability for its activities;
(v)
ensures that the direct award of a contract referred to in point (b) does not provide any direct or indirect benefit for commercial activities by way of appropriate measures in accordance with applicable law;
(vi)
is subject to the supervision of an independent authority in accordance with applicable law,
(d)
other bodies, also entering under the scope of Article 12 of Directive 2014/24/EU.
4.   When the body selected by the managing authority implements a holding fund, that body may further select other bodies to implement specific funds.
5.   The terms and conditions of programme contributions to financial instruments implemented in accordance with paragraph 2, shall be set out in funding agreements between:
(a)
the duly mandated representatives of the managing authority and the body implementing a holding fund, where applicable;
(b)
the duly mandated representatives of the managing authority, or, where applicable, the body implementing a holding fund and the body implementing a specific fund.
Those funding agreements shall include all the elements set out in Annex X.
6.   The financial liability of the managing authority shall not exceed the amount committed by the managing authority to the financial instrument under the relevant funding agreements.
7.   The bodies implementing the financial instruments concerned, or in the context of guarantees, the body providing the underlying loans, shall support final recipients, taking due account of the programme objectives and the potential for the financial viability of the investment as justified in the business plan or an equivalent document. The selection of final recipients shall be transparent and shall not give rise to a conflict of interest.
8.   National co-financing of a programme may be provided either by the managing authority or at the level of holding funds, or at the level of specific funds, or at the level of investments in final recipients, in accordance with the Fund-specific rules. When the national co-financing is provided at the level of investments in final recipients, the body implementing financial instruments shall keep documentary evidence demonstrating the eligibility of the underlying expenditure.
9.   The managing authority implementing directly the financial instrument pursuant to paragraph 1 of this Article, or the body implementing the financial instrument pursuant to paragraph 2 of this Article, shall keep separate accounts or maintain an accounting code for each priority or, for the EMFAF, each specific objective and, where applicable, each category of region for each programme contribution, and separately for resources referred to in Articles 60 and 62, respectively.
Article 60
Interest and other gains generated by support from the Funds to financial instruments
1.   Support from the Funds paid to financial instruments shall be placed in accounts in financial institutions domiciled within Member States and shall be managed in line with active treasury management and the principle of sound financial management.
2.   Interest and other gains attributable to support from the Funds paid to financial instruments shall be used under the same objective or objectives, as the initial support from the Funds, including for the payments of management fees and the reimbursement of management costs incurred by the bodies implementing the financial instrument in accordance with point (d) of Article 68(1), either within the same financial instrument; or, following the winding up of the financial instrument, in other financial instruments or other forms of support for further investments in final recipients, until the end of the eligibility period.
3.   Interest and other gains referred to in paragraph 2 not used in accordance with that provision shall be deducted from the accounts submitted for the final accounting year.
Article 61
Differentiated treatment of investors
1.   Support from the Funds to financial instruments invested in final recipients and any type of income generated by those investments, including resources paid back, which are attributable to the support from the Funds, may be used for differentiated treatment of investors operating under the market economy principle through an appropriate sharing of risks and profits, taking into account the principle of sound financial management.
2.   The level of such differentiated treatment shall not exceed that which is necessary to create incentives for attracting private resources, established either by a competitive process or an independent assessment.
Article 62
Re-use of resources attributable to the support from the Funds
1.   Resources paid back, before the end of the eligibility period, to financial instruments from investments in final recipients or from the release of resources set aside for guarantee contracts, including capital repayments and any type of generated income that is attributable to the support from the Funds, shall be re-used in the same or other financial instruments for further investments in final recipients, to cover the losses in the nominal amount of the Funds contribution to the financial instrument resulting from negative interest, if such losses occur despite active treasury management, or for any management costs and fees associated to such further investments, taking into account the principle of sound financial management.
2.   Member States shall adopt the necessary measures to ensure that the resources referred to in paragraph 1 and paid back to financial instruments during a period of at least 8 years after the end of the eligibility period, are re-used in accordance with the policy objectives of the programme or programmes under which they were set up, either within the same financial instrument or, following the exit of those resources from the financial instrument, in other financial instruments or in other forms of support.
CHAPTER III
Eligibility rules
Article 63
Eligibility
1.   The eligibility of expenditure shall be determined on the basis of national rules, except where specific rules are laid down in, or on the basis of, this Regulation or the Fund-specific Regulations.
2.   Expenditure shall be eligible for a contribution from the Funds if it has been incurred by a beneficiary or the private partner of a PPP operation and paid in implementing operations, between the date of submission of the programme to the Commission or from 1 January 2021, whichever date is earlier, and 31 December 2029.
For costs reimbursed pursuant to points (b), (c) and (f) of Article 53(1), the actions constituting the basis for reimbursement shall be carried out between the date of submission of the programme to the Commission or from 1 January 2021, whichever is earlier, and 31 December 2029.
3.   For the ERDF, expenditure related to operations covering more than one category of region as set out in Article 108(2) within a Member State shall be allocated to the categories of region concerned on a 
pro rata
 basis, based on objective criteria.
For the ESF+, expenditure related to operations may be allocated to any of the categories of region of the programme under the condition that the operation contributes to the achievement of the specific objectives of the programme.
For the JTF, expenditure related to operations shall contribute to the implementation of the relevant territorial just transition plan.
4.   All or part of an operation may be implemented outside of a Member State, including outside the Union, provided that the operation contributes to the objectives of the programme.
5.   For grants taking the forms of points (b), (c) and (d) of Article 53(1), the expenditure which shall be eligible for a contribution from the Funds shall equal the amounts calculated in accordance with Article 53(3).
6.   Operations shall not be selected for support by the Funds where they have been physically completed or fully implemented before the application for funding under the programme is submitted, irrespective of whether all related payments have been made. This paragraph shall not apply to the EMFAF compensation for additional costs in outermost regions pursuant to Article 24 of the EMFAF Regulation and to support from the additional funding for the outermost regions pursuant to point (e) of Article 110(1) of this Regulation.
7.   Expenditure which becomes eligible as a result of a programme amendment shall be eligible from the date of the submission of the corresponding request to the Commission.
For the ERDF, the Cohesion Fund and the JTF, expenditure becomes eligible as a result of a programme amendment when a new type of intervention referred to in Table 1 of Annex I or, for the EMFAF, the AMIF, the ISF and the BMVI, in the Fund-specific Regulations is added in the programme.
Where a programme is amended in order to provide a response to natural disasters, the programme may provide that the eligibility of expenditure relating to such amendment starts from the date when the natural disaster occurred.
8.   Where a new programme is approved, expenditure shall be eligible from the date of submission of the corresponding request to the Commission.
9.   An operation may receive support from one or more Funds or from one or more programmes and from other Union instruments. In such cases, expenditure declared in a payment application for one of the Funds shall not be declared for either of the following:
(a)
support from another Fund or Union instrument;
(b)
support from the same Fund under another programme.
The amount of expenditure to be entered into a payment application of a Fund may be calculated for each Fund and for the programme or programmes concerned on a 
pro rata
 basis, in accordance with the document setting out the conditions for support.
Article 64
Non-eligible costs
1.   The following costs shall not be eligible for a contribution from the Funds:
(a)
interest on debt, except in relation to grants given in the form of an interest rate subsidy or guarantee fee subsidy;
(b)
the purchase of land for an amount exceeding 10 % of the total eligible expenditure for the operation concerned; for derelict sites and for those formerly in industrial use which comprise buildings, that limit shall be increased to 15 %; for financial instruments, those percentages shall apply to the programme contribution paid to the final recipient or, in case of guarantees, to the amount of the underlying loan;
(c)
value added tax (‘VAT’), except:
(i)
for operations the total cost of which is below EUR 5 000 000 (including VAT);
(ii)
for operations the total cost of which is at least EUR 5 000 000 (including VAT) where it is non-recoverable under national VAT legislation;
(iii)
investments made by final recipients in the context of financial instruments; where these investments are supported by financial instruments combined with programme support in the form of a grant as referred to in Article 58(5), the VAT shall not be eligible for the part of the investment cost which corresponds to the programme support in the form of a grant, unless the VAT for the investment cost is non-recoverable under national VAT legislation or where the part of the investment cost corresponding to the programme support in the form of the grant is below EUR 5 000 000 (including VAT);
(iv)
for small project funds and investments made by final recipients in the context of small project funds under Interreg.
Point (b) of the first subparagraph shall not apply to operations concerning environmental conservation.
2.   The Fund-specific Regulations may identify additional costs that are not eligible for a contribution from each Fund.
Article 65
Durability of operations
1.   The Member State shall repay the contribution from the Funds to an operation comprising investment in infrastructure or productive investment, if within 5 years of the final payment to the beneficiary or within the period of time set out in State aid rules, where applicable, that operation is subject to any of the following:
(a)
a cessation or transfer of a productive activity outside the NUTS level 2 region in which it received support;
(b)
a change in ownership of an item of infrastructure which gives to a firm or a public body an undue advantage;
(c)
a substantial change affecting its nature, objectives or implementation conditions which would result in undermining its original objectives.
The Member State may reduce the time limit set out in the first subparagraph to 3 years in cases concerning the maintenance of investments or jobs created by SMEs.
Repayment by the Member State due to non-compliance with this Article shall be made in proportion to the period of non-compliance.
2.   Operations supported by the ESF+ or by the JTF in accordance with points (k), (l) and (m) of Article 8(2) of the JTF Regulation shall repay the support when they are subject to an obligation for maintenance of investment under State aid rules.
3.   Paragraphs 1 and 2 shall not apply to programme contributions to or by financial instruments or to any operation which undergoes cessation of a productive activity due to a non-fraudulent bankruptcy.
Article 66
Relocation
1.   Expenditure supporting relocation shall not be eligible for a contribution from the Funds.
2.   Where a contribution from the Funds constitutes State aid, the managing authority shall satisfy itself that the contribution does not support relocation in accordance with Article 14(16) of Regulation (EU) No 651/2014.
Article 67
Specific eligibility rules for grants
1.   Contributions in kind in the form of provision of works, goods, services, land and real estate for which no payment supported by invoices, or documents of equivalent probative value, has been made, may be eligible where the following conditions are fulfilled:
(a)
the public support paid to the operation which includes contributions in kind does not exceed the total eligible expenditure, excluding contributions in kind, at the end of the operation;
(b)
the value attributed to contributions in kind does not exceed the costs generally accepted on the market in question;
(c)
the value and the delivery of the contribution in kind can be independently assessed and verified;
(d)
in the case of provision of land or real estate, a payment, for the purposes of a lease agreement of a nominal amount per annum not exceeding a single unit of the currency of the Member State, may be made;
(e)
in the case of contributions in kind in the form of unpaid work, the value of that work is determined by taking into account the verified time spent and the rate of remuneration for equivalent work.
The value of the land or real estate referred to in point (d) of the first subparagraph of this paragraph shall be certified by an independent qualified expert or duly authorised official body and shall not exceed the limit laid down in point (b) of Article 64(1).
2.   Depreciation costs for which no payment supported by invoices has been made may be considered to be eligible where the following conditions are fulfilled:
(a)
the eligibility rules of the programme allow for it;
(b)
the amount of the expenditure is duly justified by supporting documents having equivalent probative value to invoices for eligible costs where those costs were reimbursed in the form referred to in point (a) of Article 53(1);
(c)
the costs relate exclusively to the period of support for the operation;
(d)
public grants have not contributed towards the acquisition of the depreciated assets.
Article 68
Specific eligibility rules for financial instruments
1.   Eligible expenditure of a financial instrument shall be the total amount of programme contribution paid to, or, in the case of guarantees, set aside for guarantee contracts, by the financial instrument within the eligibility period, where that amount corresponds to:
(a)
payments to final recipients, in the case of loans, equity and quasi-equity investments;
(b)
resources set aside for guarantee contracts, whether outstanding or having already come to maturity, in order to honour possible guarantee calls for losses, calculated based on a multiplier ratio established for the respective underlying disbursed new loans, equity or quasi-equity investments in final recipients;
(c)
payments to, or for the benefit of, final recipients where financial instruments are combined with other Union contribution in a single financial instrument operation in accordance with Article 58(5);
(d)
payments of management fees and reimbursements of management costs incurred by the bodies implementing the financial instrument.
2.   Where a financial instrument is implemented across consecutive programming periods, support may be provided to, or for the benefit of, final recipients, including management costs and fees, based on agreements made under the previous programming period, provided that such support complies with the eligibility rules of the subsequent programming period. In such cases, the eligibility of expenditure submitted in payment applications shall be determined in accordance with the rules of the respective programming period.
3.   For point (b) of paragraph 1, if the entity benefiting from the guarantees has not disbursed the planned amount of new loans, equity or quasi-equity investments to final recipients in accordance with the multiplier ratio, the eligible expenditure shall be reduced proportionally. The multiplier ratio may be reviewed, where justified by subsequent changes in market conditions. Such a review shall not have retroactive effect.
4.   For point (d) of paragraph 1, management fees shall be performance based.
Where bodies implementing a holding fund are selected through a direct award of contract pursuant to Article 59(3), the amount of management costs and fees paid to those bodies that can be declared as eligible expenditure shall be subject to a threshold of up to 5 % of the total amount of programme contributions disbursed to final recipients in loans or set aside for guarantee contracts and up to 7 % of the total amount of programme contributions disbursed to final recipients in equity and quasi-equity investments.
Where bodies implementing a specific fund are selected through a direct award of contract pursuant to Article 59(3), the amount of management costs and fees paid to those bodies that can be declared as eligible expenditure shall be subject to a threshold of up to 7 % of the total amount of programme contributions disbursed to final recipients in loans or set aside for in guarantee contracts and up to 15 % of the total amount of programme contributions disbursed to final recipients in equity or quasi-equity investments.
Where bodies implementing a holding fund or specific funds, or both, are selected through a competitive tender in accordance with the applicable law, the amount of management costs and fees shall be established in the funding agreement and shall reflect the result of the competitive tender.
5.   Where arrangement fees, or any part thereof, are charged to final recipients, they shall not be declared as eligible expenditure.
6.   The eligible expenditure declared in accordance with paragraph 1 shall not exceed the sum of the total amount of support from the Funds paid for the purposes of that paragraph and the corresponding national co-financing.
TITLE VI
MANAGEMENT AND CONTROL
CHAPTER I
General rules on management and control
Article 69
Responsibilities of Member States
1.   Member States shall have management and control systems for their programmes in accordance with this Title and ensure their functioning in accordance with the principle of sound financial management and the key requirements listed in Annex XI.
2.   Member States shall ensure the legality and regularity of expenditure included in the accounts submitted to the Commission and shall take all required actions to prevent, detect and correct and report on irregularities including fraud. Those actions comprise the collection of information on the beneficial owners of the recipients of Union funding in accordance with Annex XVII. The rules related to the collection and processing of such data shall comply with applicable data protection rules. The Commission, the European Anti-Fraud Office and the Court of Auditors shall have the necessary access to that information.
For programmes supported by the AMIF, the ISF and the BMVI, the obligations concerning the collection of information on the beneficial owners of the recipients of Union funding in accordance with Annex XVII as set out in the first subparagraph shall apply as from 1 January 2023.
3.   Member States shall, upon request of the Commission, take the actions necessary to ensure the effective functioning of their management and control systems and the legality and regularity of expenditure submitted to the Commission. Where that action is an audit, the Commission officials or their authorised representatives may take part.
4.   Member States shall ensure the quality, accuracy and reliability of the monitoring system and of data on indicators.
5.   Member States shall ensure the publication of information in accordance with the requirements established in this Regulation and in the Fund-specific Regulations, except where Union law or national law excludes such publication for reasons of security, public order, criminal investigations, or protection of personal data in accordance with Regulation (EU) 2016/679.
6.   Member States shall have systems and procedures to ensure that all documents required for the audit trail as set out in Annex XIII are kept in accordance with the requirements set out in Article 82.
7.   Member States shall make arrangements to ensure the effective examination of complaints concerning the Funds. The scope, rules and procedures concerning those arrangements shall be the responsibility of Member States in accordance with their institutional and legal framework. This is without prejudice to the general possibility to address complaints to the Commission by citizens and stakeholders. Member States shall, upon request by the Commission, examine complaints submitted to the Commission falling within the scope of their programmes and shall inform the Commission of the results of these examinations.
For the purposes of this Article, complaints cover any dispute between potential and selected beneficiaries with regard to the proposed or selected operation and any disputes with third parties on the implementation of the programme or operations thereunder, irrespective of the qualification of means of legal redress established under national law.
8.   Member States shall ensure that all exchanges of information between beneficiaries and the programme authorities are carried out by means of electronic data exchange systems in accordance with Annex XIV.
Member States shall promote the benefits of electronic data exchange and provide all necessary support to beneficiaries in this respect.
By way of derogation from the first subparagraph, the managing authority may exceptionally accept, upon the explicit request of a beneficiary, the exchanges of information in paper format, without prejudice to its obligation to record and store data in accordance with point (e) of Article 72(1).
For programmes supported by the EMFAF, the AMIF, the ISF and the BMVI, the first subparagraph shall apply as from 1 January 2023.
The first subparagraph shall not apply to programmes or priorities under point (m) of Article 4(1) of the ESF+ Regulation.
9.   Member States shall ensure that all official exchanges of information with the Commission are carried out by means of an electronic data exchange system in accordance with Annex XV.
10.   The Member State shall provide, or shall ensure that the managing authorities provide, forecasts of the amount for payment applications to be submitted for the current and subsequent calendar year by 31 January and 31 July, in accordance with Annex VIII.
11.   Each Member State shall have in place, at the latest by the time of submission of the final payment application for the first accounting year and no later than 30 June 2023, a description of the management and control system in accordance with the template set out in Annex XVI. It shall keep that description updated to reflect any subsequent modifications.
12.   Member States shall report on irregularities in accordance with the criteria for determining the cases of irregularity to be reported, the data to be provided and the format for reporting set out in Annex XII.
Article 70
Commission powers and responsibilities
1.   The Commission shall satisfy itself that Member States have management and control systems that comply with this Regulation and that these systems function effectively and efficiently during the implementation of the programmes. The Commission shall draw up, for the purposes of its own audit work, an audit strategy and an audit plan which shall be based on a risk-assessment.
The Commission and the audit authorities shall coordinate their audit plans.
2.   The Commission shall carry out audits up to three calendar years following the acceptance of the accounts in which the expenditure concerned was included. That period shall not apply to operations where there is a suspicion of fraud.
3.   For the purpose of their audits, Commission officials or their authorised representatives shall have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to operations supported by the Funds or to management and control systems and shall receive copies in the specific format requested.
4.   For on-the-spot audits, the following shall also apply:
(a)
the Commission shall give at least 15 working days’ notice for the audit to the competent programme authority, except in urgent cases; officials or authorised representatives of the Member State may take part in such audits;
(b)
where the application of national provisions reserves certain acts for agents specifically designated by national legislation, Commission officials and authorised representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned;
(c)
the Commission shall transmit the preliminary audit findings to the competent Member State authority no later than 3 months after the last day of the audit;
(d)
the Commission shall transmit the audit report no later than 3 months from the date of receiving a complete reply from the competent Member State authority to the preliminary audit findings; the Member State’s reply shall be considered complete in the absence of a request from the Commission to provide further information or a revised document within 2 months from the date of receipt of the Member State’s response.
For the purpose of complying with the time limits set out in points (c) and (d) of the first subparagraph of this paragraph, the Commission shall make available the preliminary audit findings and the audit report in at least one of the official languages of the institutions of the Union.
The time limits referred to in points (c) and (d) of the first subparagraph of this paragraph may be extended where it is deemed necessary and agreed upon between the Commission and the competent Member State authority.
Where a time limit is set for a reply by the Member State to the preliminary audit findings or the audit report referred to in points (c) and (d) of the first subparagraph of this paragraph, that time limit shall start upon their receipt by the competent Member State authority in at least one of the official languages of the Member State concerned.
Article 71
Programme authorities
1.   For the purposes of Article 63(3) of the Financial Regulation, the Member State shall identify for each programme a managing authority and an audit authority. Where a Member State entrusts the accounting function to a body other than the managing authority in accordance with Article 72(2) of this Regulation, the body concerned shall also be identified as a programme authority. Those same authorities may be responsible for more than one programme.
2.   The audit authority shall be a public authority. Audit work may be carried out by a public or private body other than the audit authority under its responsibility. The audit authority and any such body carrying out audit work under the responsibility of the audit authority shall be functionally independent from the auditees.
3.   The managing authority may identify one or more intermediate bodies to carry out certain tasks under its responsibility. Arrangements between the managing authority and intermediate bodies shall be recorded in writing.
4.   Member States shall ensure that the principle of separation of functions between and within the programme authorities is respected.
5.   Where a programme provides, in line with its objectives, support from the ERDF or the ESF+ to a programme co-funded by Horizon Europe, as referred to in point (b) of Article 10(1) of the Horizon Europe Regulation, the body implementing the programme co-funded by Horizon Europe shall be identified as an intermediate body by the managing authority of the relevant programme, in accordance with paragraph 3 of this Article.
6.   The Member State, at its own initiative, may set up a coordination body to liaise with and provide information to the Commission and to coordinate activities of the programme authorities in that Member State.
CHAPTER II
Standard management and control systems
Article 72
Functions of the managing authority
1.   The managing authority shall be responsible for managing the programme with a view to delivering the objectives of the programme. In particular, it shall have the following functions:
(a)
select operations in accordance with Article 73, with the exception of operations referred to in point (d) of Article 33(3);
(b)
carry out programme management tasks in accordance with Article 74;
(c)
support the work of the monitoring committee in accordance with Article 75;
(d)
supervise intermediate bodies;
(e)
record and store electronically the data on each operation necessary for monitoring, evaluation, financial management, verifications and audits in accordance with Annex XVII, and ensure the security, integrity and confidentiality of data and the authentication of users.
2.   The Member State may entrust the accounting function referred to in Article 76 to the managing authority or to another body.
3.   For programmes supported by the AMIF, the ISF and the BMVI, the accounting function shall be carried out by the managing authority or under its responsibility.
Article 73
Selection of operations by the managing authority
1.   For the selection of operations, the managing authority shall establish and apply criteria and procedures which are non-discriminatory, transparent, ensure accessibility to persons with disabilities, ensure gender equality, and take account of the Charter of Fundamental Rights of the European Union, the principle of sustainable development and of the Union policy on the environment in accordance with Article 11 and Article 191(1) TFEU.
The criteria and procedures shall ensure that the operations to be selected are prioritised with a view to maximising the contribution of Union funding towards the achievement of the objectives of the programme.
2.   In selecting operations, the managing authority shall:
(a)
ensure that selected operations comply with the programme, including their consistency with the relevant strategies underlying the programme, as well as provide an effective contribution to the achievement of the specific objectives of the programme;
(b)
ensure that selected operations which fall within the scope of an enabling condition are consistent with the corresponding strategies and planning documents established for the fulfilment of that enabling condition;
(c)
ensure that selected operations present the best relationship between the amount of support, the activities undertaken and the achievement of objectives;
(d)
verify that the beneficiary has the necessary financial resources and mechanisms to cover operation and maintenance costs for operations comprising investment in infrastructure or productive investment, so as to ensure their financial sustainability;
(e)
ensure that selected operations which fall under the scope of Directive 2011/92/EU of the European Parliament and of the Council 
(
51
)
 are subject to an environmental impact assessment or a screening procedure and that the assessment of alternative solutions has been taken in due account, on the basis of the requirements of that Directive;
(f)
verify that where the operations have started before the submission of an application for funding to the managing authority, applicable law has been complied with;
(g)
ensure that selected operations fall within the scope of the Fund concerned and are attributed to a type of intervention;
(h)
ensure that operations do not include activities which were part of an operation subject to relocation in accordance with Article 66 or which would constitute a transfer of a productive activity in accordance with point (a) of Article 65(1);
(i)
ensure that selected operations are not directly affected by a reasoned opinion by the Commission in respect of an infringement under Article 258 TFEU that puts at risk the legality and regularity of expenditure or the performance of operations;
(j)
ensure the climate proofing of investments in infrastructure which have an expected lifespan of at least 5 years.
As regards point (b) of this paragraph, in the case of policy objective one, as set out in point (a) of Article 3(1) of the ERDF and CF Regulation, only operations corresponding to the specific objectives referred to in subpoints (i) and (iv) of that point shall be consistent with the corresponding smart specialisation strategies.
3.   The managing authority shall ensure that the beneficiary is provided with a document setting out all the conditions for support for each operation including the specific requirements concerning the products or services to be delivered, the financing plan, the time limit for its execution and where applicable, the method to be applied for determining the costs of the operation and the conditions for payment of the support.
4.   For operations attributed a Seal of Excellence, or operations selected under a programme co-funded by Horizon Europe, the managing authority may decide to grant support from the ERDF or the ESF+ directly, provided that such operations meet the requirements set out in points (a), (b) and (g) of paragraph 2.
In addition, managing authorities may apply to the operations referred to in the first subparagraph the categories, maximum amounts and methods of calculation of eligible costs established under the relevant Union instrument. These elements shall be set out in the document referred in paragraph 3.
5.   When the managing authority selects an operation of strategic importance, it shall inform the Commission within 1 month and shall provide all relevant information to the Commission about that operation.
Article 74
Programme management by the managing authority
1.   The managing authority shall:
(a)
carry out management verifications to verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the programme and the conditions for support of the operation, and:
(i)
where costs are to be reimbursed pursuant to point (a) of Article 53(1), that the amount of expenditure claimed by the beneficiaries in relation to these costs has been paid and that beneficiaries maintain separate accounting records or use appropriate accounting codes for all transactions relating to the operation;
(ii)
where costs are to be reimbursed pursuant to points (b), (c) and (d) of Article 53(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;
(b)
ensure, subject to the availability of funding, that a beneficiary receives the amount due in full and no later than 80 days from the date of submission of the payment claim by the beneficiary; the deadline may be interrupted if information submitted by the beneficiary does not allow the managing authority to establish whether the amount is due;
(c)
have effective and proportionate anti-fraud measures and procedures in place, taking into account the risks identified;
(d)
prevent, detect and correct irregularities;
(e)
confirm that the expenditure entered into the accounts is legal and regular;
(f)
draw up the management declaration in accordance with the template set out in Annex XVIII.
For point (b) of the first subparagraph, no amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce amounts due to beneficiaries.
For PPP operations, the managing authority shall make payments to an escrow account set up for that purpose in the name of the beneficiary for use in accordance with the PPP agreement.
2.   Management verifications referred to in point (a) of the first subparagraph of paragraph 1 shall be risk-based and proportionate to the risks identified 
ex ante
 and in writing.
Management verifications shall include administrative verifications in respect of payment claims made by beneficiaries and on-the-spot verifications of operations. Those verifications shall be carried out before submission of the accounts in accordance with Article 98.
3.   Where the managing authority is also a beneficiary under the programme, arrangements for the management verifications shall ensure separation of functions.
Without prejudice to paragraph 2, the Interreg Regulation may establish specific rules on management verifications applicable to Interreg programmes. The AMIF, the ISF and the BMVI Regulations may establish specific rules on management verifications that are applicable where an international organisation is a beneficiary.
Article 75
Support of the work of the monitoring committee by the managing authority
The managing authority shall:
(a)
provide the monitoring committee in a timely manner with all information necessary to carry out its tasks;
(b)
ensure the follow-up of the decisions and recommendations of the monitoring committee.
Article 76
The accounting function
1.   The accounting function shall consist of the following tasks:
(a)
drawing up and submitting payment applications to the Commission in accordance with Articles 91 and 92;
(b)
drawing up and submitting the accounts confirming completeness, accuracy and veracity of the accounts in accordance with Article 98, and keeping electronic records of all the elements of the accounts, including payment applications;
(c)
converting the amounts of expenditure incurred in another currency into euro by using the monthly accounting exchange rate of the Commission in the month during which the expenditure is registered in the accounting systems of the body responsible for carrying out the tasks set out in this Article.
2.   The accounting function shall not comprise verifications at the level of beneficiaries.
3.   By way of derogation from point (c) of paragraph 1, the Interreg Regulation may establish a different method to convert the amounts of expenditure incurred in another currency into euro.
Article 77
Functions of the audit authority
1.   The audit authority shall be responsible for carrying out system audits, audits on operations and audits of accounts in order to provide independent assurance to the Commission regarding the effective functioning of the management and control systems and the legality and regularity of the expenditure included in the accounts submitted to the Commission.
2.   Audit work shall be carried out in accordance with internationally accepted audit standards.
3.   The audit authority shall draw up and submit to the Commission:
(a)
an annual audit opinion in accordance with Article 63(7) of the Financial Regulation and with the template set out in Annex XIX to this Regulation and, based on all audit work carried out, cover the following distinct components:
(i)
the completeness, accuracy and veracity of the accounts;
(ii)
the legality and regularity of the expenditure included in the accounts submitted to the Commission;
(iii)
the effective functioning of the management and control system;
(b)
an annual control report fulfilling the requirements of point (b) of Article 63(5) of the Financial Regulation, in accordance with the template set out in Annex XX to this Regulation, which supports the annual audit opinion referred to in point (a) of this paragraph and sets out a summary of findings, including an analysis of the nature and extent of errors and deficiencies in the systems as well as the proposed and implemented corrective actions and the resulting total error rate and residual error rate for the expenditure entered in the accounts submitted to the Commission.
4.   Where programmes are grouped for the purpose of audits of operations pursuant to the second subparagraph of Article 79(2), the information required under point (b) of paragraph 3 of this Article may be grouped in a single report.
5.   The audit authority shall transmit to the Commission system audit reports as soon as the contradictory procedure with the relevant auditees is concluded.
6.   The Commission and the audit authorities shall meet on a regular basis and, unless otherwise agreed, at least once a year to examine the audit strategy, the annual control report and the audit opinion, to coordinate their audit plans and methods, and to exchange views on issues relating to the improvement of management and control systems.
Article 78
Audit strategy
1.   The audit authority shall, after consulting the managing authority, prepare an audit strategy based on a risk assessment, taking account of the management and control system description provided for in Article 69(11), covering system audits and audits of operations. The audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function. Such audits shall be carried out within 21 months of the decision approving the programme or the amendment of the programme identifying such an authority. The audit strategy shall be prepared in accordance with the template set out in Annex XXII and shall be updated annually following the first annual control report and audit opinion provided to the Commission. It may cover one or more programmes.
2.   The audit strategy shall be submitted to the Commission upon request.
Article 79
Audits of operations
1.   Audits of operations shall cover expenditure declared to the Commission in the accounting year on the basis of a sample. That sample shall be representative and based on statistical sampling methods.
2.   Where the population consists of less than 300 sampling units, a non-statistical sampling method may be used on the professional judgement of the audit authority. In such cases, the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion. The non-statistical sampling method shall cover a minimum of 10 % of the sampling units in the population of the accounting year, selected randomly.
The statistical sample may cover one or more programmes receiving support from the ERDF, the ESF+, the Cohesion Fund and the JTF and, subject to stratification where appropriate, one or more programming periods according to the professional judgement of the audit authority.
The sample of operations supported by the EMFAF, the AMIF, the ISF and the BMVI shall cover operations supported by each Fund separately.
3.   Audits of operations shall include on-the-spot verification of the physical implementation of the operation only where it is required by the type of operation concerned.
The ESF+ Regulation may set out specific provisions for programmes or priorities under point (m) of Article 4(1) of that Regulation. The AMIF, the ISF and the BMVI Regulations may establish specific provisions for audit of operations where an international organisation is a beneficiary. The Interreg Regulation may establish specific rules on audits of operations applicable to Interreg programmes.
Audits shall be conducted on the basis of the rules in force at the time when the activities within the operation were carried out.
4.   The Commission is empowered to adopt a delegated act in accordance with Article 114 to supplement this Article by setting out standardised off-the-shelf sampling methodologies and modalities to cover one or more programming periods.
Article 80
Single audit arrangements
1.   When carrying out audits, the Commission and the audit authorities shall take due account of the principles of single audit and proportionality in relation to the level of risk to the budget of the Union. This shall be, in particular, in order to avoid duplication of audits and management verifications of the same expenditure declared to the Commission with the objective of minimising the cost of management verifications and audits and the administrative burden on beneficiaries.
The Commission and audit authorities shall first use all the information and records referred to in point (e) of Article 72(1), including results of management verifications, and only request and obtain additional documents and audit evidence from the beneficiaries concerned where, based on their professional judgement, this is required to support robust audit conclusions.
2.   For programmes for which the Commission concludes that the opinion of the audit authority is reliable and the Member State concerned participates in the enhanced cooperation on the establishment of the European Public Prosecutor’s Office, the Commission’s own audits shall be limited to auditing the work of the audit authority.
3.   Prior to the submission of the accounts for the accounting year in which the operation is completed, the Commission or audit authority shall not carry out more than one audit in respect of operations for which the total eligible expenditure does not exceed EUR 400 000 for the ERDF or the Cohesion Fund, EUR 350 000 for the JTF, EUR 300 000 for the ESF+, or EUR 200 000 for the EMFAF, the AMIF, the ISF or the BMVI.
Other operations shall not be subject to more than one audit per accounting year by either the audit authority or the Commission prior to the submission of the accounts for the accounting year in which the operation is completed. Operations shall not be subject to an audit by the Commission or the audit authority in any year where there has already been an audit in that year by the Court of Auditors, provided that the results of that Court of Auditors’ audit for such operations can be used by the audit authority or the Commission for the purpose of fulfilling their respective tasks.
4.   Notwithstanding paragraph 3, any operation may be subject to more than one audit, if the audit authority concludes, based on its professional judgement, that it is not possible to draw up a valid audit opinion.
5.   Paragraphs 2 and 3 shall not apply where:
(a)
there is a specific risk of irregularity or a suspicion of fraud;
(b)
there is a need to re-perform the work of the audit authority for obtaining assurance as to its effective functioning;
(c)
there is evidence of a serious deficiency in the work of the audit authority.
Article 81
Management verifications and audits of financial instruments
1.   The managing authority shall carry out on-the-spot management verifications in accordance with Article 74(1) only at the level of bodies implementing the financial instrument and, in the context of guarantee funds, at the level of bodies delivering the underlying new loans. The managing authority may rely on verifications carried out by external bodies and not carry out on-the-spot management verifications, provided that it has sufficient evidence of the competence of these external bodies.
2.   The managing authority shall not carry out on-the-spot verifications at the level of the EIB or other international financial institutions in which a Member State is a shareholder.
However, the EIB or other international financial institutions in which a Member State is a shareholder shall provide control reports supporting the payment claims to the managing authority.
3.   The audit authority shall carry out system audits and audits of operations in accordance with Article 77, 79 or 83, as appropriate, at the level of bodies implementing the financial instrument and, in the context of guarantee funds, at the level of bodies delivering the underlying new loans. The audit results of external auditors of bodies implementing the financial instrument may be taken into account by the audit authority for the purposes of the overall assurance and on this basis, the audit authority may decide to limit its own audit work.
4.   In the context of guarantee funds, the bodies responsible for the audit of programmes may conduct audits of the bodies providing new underlying loans only when one or more of the following situations occur:
(a)
supporting documents, providing evidence of the support from the financial instrument to final recipients, are not available at the level of the managing authority or at the level of the bodies implementing the financial instrument;
(b)
there is evidence that the documents available at the level of the managing authority or at the level of the bodies implementing the financial instrument do not represent a true and accurate record of the support provided.
5.   The audit authority shall not carry out audits at the level of the EIB or other international financial institutions in which a Member State is a shareholder, for financial instruments implemented by them.
However, the EIB or other international financial institutions in which a Member State is a shareholder shall provide to the Commission and to the audit authority an annual audit report drawn up by their external auditors by the end of each calendar year. This report shall cover the elements included in Annex XXI, and constitute the basis for the audit authority’s work.
6.   The EIB or other international financial institutions shall provide to the programme authorities all the necessary documents to enable them to fulfil their obligations.
Article 82
Availability of documents
1.   Without prejudice to the rules governing State aid, the managing authority shall ensure that all supporting documents related to an operation supported by the Funds are kept at the appropriate level for a 5-year period from 31 December of the year in which the last payment by the managing authority to the beneficiary is made.
2.   The time period referred to in paragraph 1 shall be interrupted either in the case of legal proceedings or by a request of the Commission.
CHAPTER III
Reliance on national management systems
Article 83
Enhanced proportionate arrangements
The Member State may apply the following enhanced proportionate arrangements for the management and control system of a programme where the conditions set out in Article 84 are fulfilled:
(a)
by way of derogation from point (a) of Article 74(1) and Article 74(2), the managing authority may apply only national procedures to carry out management verifications;
(b)
by way of derogation from Article 77(1) regarding system audits and Article 79(1) and (3) regarding audits of operations, the audit authority may limit its audit activity to audits of operations covering a sample based on a statistical selection of 30 sampling units for the programme or group of programmes concerned;
For the purposes of management verifications referred to in point (a) of the first subparagraph, the managing authority may rely on verifications carried out by external bodies provided that it has sufficient evidence of the competence of those bodies.
For point (b) of the first subparagraph, where the population consists of less than 300 sampling units, the audit authority may apply a non-statistical sampling method in accordance with Article 79(2).
The Commission shall limit its own audits to a review of the work of the audit authority through re-performance at its level only, unless available information suggests a serious deficiency in the work of the audit authority.
Article 84
Conditions for application of enhanced proportionate arrangements
1.   The Member State may apply the enhanced proportionate arrangements referred to in Article 83 at any time during the programming period, where the Commission has confirmed in its published annual activity reports, for the last 2 years preceding such a decision by the Member State, that the management and control system of the programme is functioning effectively and that the total error rate for each year is 2 % or below. When assessing the effective functioning of the management and control system of the programme, the Commission shall take into account the participation of the Member State concerned in the enhanced cooperation on the establishment of the European Public Prosecutor’s Office.
Where a Member State decides to apply the enhanced proportionate arrangements referred to in Article 83, it shall notify the Commission on the application of such arrangements. In such a case the arrangements shall apply from the start of the subsequent accounting year.
2.   At the start of the programming period, the Member State may apply the enhanced proportionate arrangements referred to in Article 83, provided that the conditions set out in paragraph 1 of this Article are met with respect to a similar programme implemented in 2014-2020 and where the management and control arrangements established for the 2021-2027 programme build largely on those from the previous programme. In such a case, the arrangements shall apply from the start of the programme.
3.   The Member State shall establish or update accordingly the description of the management and control system and the audit strategy set out in Article 69(11) and Article 78.
Article 85
Adjustment during the programming period
1.   Where the Commission or the audit authority conclude, based on the audits carried out and the annual control report, that the conditions set out in Article 84 are no longer fulfilled, the Commission shall request the audit authority to carry out additional audit work in accordance with Article 69(3) and satisfy itself that remedial actions are taken.
2.   Where the subsequent annual control report confirms that the conditions continue not to be fulfilled, thus limiting the assurance provided to the Commission on the effective functioning of the management and control systems and of the legality and regularity of expenditure, the Commission shall request the audit authority to carry out system audits.
3.   The Commission may, after having given to the Member State the opportunity to present its observations, inform the Member State that the enhanced proportionate arrangements set out in Article 83 shall no longer be applied from the start of the subsequent accounting year.
TITLE VII
FINANCIAL MANAGEMENT, SUBMISSION AND EXAMINATION OF ACCOUNTS AND FINANCIAL CORRECTIONS
CHAPTER I
Financial management
Section I
General accounting rules
Article 86
Budgetary commitments
1.   The decision approving the programme in accordance with Article 23 shall constitute a financing decision within the meaning of Article 110(1) of the Financial Regulation and its notification to the Member State concerned shall constitute a legal commitment.
That decision shall specify the total Union contribution per Fund and per year. However, for programmes under the Investment for jobs and growth goal, an amount corresponding to 50 % of the contribution for the years 2026 and 2027 (‘flexibility amount’) per programme in each Member State shall be retained and shall only be definitively allocated to the programme after the adoption of the Commission decision following the mid-term review in accordance with Article 18.
2.   The budgetary commitments of the Union in respect of each programme shall be made by the Commission in annual instalments for each Fund during the period between 1 January 2021 and 31 December 2027.
3.   By way of derogation from Article 111(2) of the Financial Regulation, the budgetary commitments for the first instalment shall follow the adoption of the programme by the Commission.
Article 87
Use of the euro
Any amounts set out in programmes, reported or declared to the Commission by Member States shall be denominated in euro.
Article 88
Repayment
1.   Any repayment due to be made to the budget of the Union shall be effected before the due date indicated in the order for recovery drawn up in accordance with Article 98 of the Financial Regulation. The due date shall be the last day of the second month following the issuing of the order.
2.   Any delay in effecting repayment shall give rise to interest on account of late payment, starting on the due date and ending on the date of actual payment. The rate of such interest shall be one-and-a-half percentage points above the rate applied by the European Central Bank in its main refinancing operations on the first working day of the month in which the due date falls.
Section II
Rules for payments to Member States
Article 89
Types of payments
Payments shall take the form of pre-financing, interim payments and payments of the balance of the accounts for the accounting year.
Article 90
Pre-financing
1.   The Commission shall pay pre-financing based on the total support from the Funds set out in the decision approving the programme.
2.   The pre-financing for each Fund shall be paid in yearly instalments before 1 July of each year, subject to availability of funds, as follows:
(a)
2021: 0,5 %;
(b)
2022: 0,5 %;
(c)
2023: 0,5 %;
(d)
2024: 0,5 %;
(e)
2025: 0,5 %;
(f)
2026: 0,5 %.
Where a programme is adopted after 1 July 2021, the earlier instalments shall be paid in the year of adoption.
3.   By way of derogation from paragraph 2, specific rules on pre-financing for Interreg programmes shall be set out in the Interreg Regulation.
4.   By way of derogation from paragraph 2, specific rules on pre-financing for programmes supported by the AMIF, the ISF and the BMVI shall be set out in the Fund-specific Regulations.
5.   The amount paid as pre-financing for the years 2021 and 2022 shall be cleared from the Commission accounts each year and for the years 2023 to 2026 no later than with the final accounting year in accordance with Article 100.
For programmes supported by the AMIF, the ISF and the BMVI, the amount paid as pre-financing shall be cleared from the Commission accounts no later than with the final accounting year.
6.   Any interest generated by the pre-financing shall be used for the programme concerned in the same way as the Funds and shall be included in the accounts for the final accounting year.
Article 91
Payment applications
1.   The Member State shall submit a maximum of six payment applications per programme, per Fund and per accounting year. Every year, one payment application may be submitted at any time in each time period between the following dates: 28 February, 31 May, 31 July, 31 October, 30 November and 31 December.
The last payment application submitted by 31 July shall be deemed to be the final payment application for the accounting year that has ended 30 June.
The first subparagraph shall not apply to Interreg programmes.
2.   Payment applications shall be admissible only where the latest assurance package due, as referred to in Article 98, has been submitted.
3.   Payment applications shall be submitted to the Commission in accordance with the template set out in Annex XXIII and include, for each priority and, where applicable, by category of region:
(a)
the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function;
(b)
the amount for technical assistance calculated in accordance with point (b) of Article 36(5), where applicable;
(c)
the total amount of public contribution made or to be made linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function;
(d)
the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function.
4.   By way of derogation from point (a) of paragraph 3, the following shall apply:
(a)
where the Union contribution is made pursuant to point (a) of Article 51, the amounts included in a payment application are the amounts justified by the progress in the fulfilment of conditions, or achievement of results, in accordance with the decision referred to in Article 95(2) or the delegated act referred to in Article 95(4);
(b)
where the Union contribution is made pursuant to points (c), (d) and (e) of Article 51, the amounts included in a payment application are the amounts determined in accordance with the decision referred to in Article 94(3) or the delegated act referred to in Article 94(4);
(c)
for the forms of grants listed in points (b), (c) and (d) of the first subparagraph of Article 53(1), the amounts included in a payment application are the costs calculated on the applicable basis.
5.   By way of derogation from paragraph 3, in the case of State aid, the payment application may include advances paid to the beneficiary by the body granting the aid under the following cumulative conditions:
(a)
those advances are subject to a guarantee provided by a bank or other financial institution established in the Member State or be covered by a facility provided as a guarantee by a public entity or by the Member State;
(b)
those advances do not exceed 40 % of the total amount of the aid to be granted to a beneficiary for a given operation;
(c)
those advances are covered by expenditure paid by beneficiaries in implementing the operation and supported by receipted invoices or accounting documents of equivalent probative value at the latest within 3 years following the year of the payment of the advance or on 31 December 2029, whichever is earlier, failing which the next payment application shall be corrected accordingly.
Each payment application which includes advances of this type shall separately disclose the total amount paid from the programme as advances, the amount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advance in accordance with point (c), and the amount which has not been covered by expenditure paid by beneficiaries and for which the 3-year period has not yet elapsed.
6.   By way of derogation from point (c) of paragraph 3 of this Article, in the case of aid schemes under Article 107 TFEU, the public contribution corresponding to the expenditure included in a payment application shall have been paid to the beneficiaries by the body granting the aid.
Article 92
Specific elements for financial instruments in payment applications
1.   Where financial instruments are implemented in accordance with Article 59(1), payment applications submitted in accordance with Annex XXIII shall include the total amounts disbursed or, in the case of guarantees, the amounts set aside for guarantee contracts, by the managing authority to final recipients as referred to in points (a), (b) and (c) of Article 68(1).
2.   Where financial instruments are implemented in accordance with Article 59(2), payment applications that include expenditure for financial instruments shall be submitted in accordance with the following conditions:
(a)
the amount included in the first payment application shall have been paid to the financial instruments and may be up to 30 % of the total amount of programme contributions committed to the financial instruments under the relevant funding agreement, in accordance with the relevant priority and category of region, where applicable;
(b)
the amount included in subsequent payment applications submitted during the eligibility period shall include the eligible expenditure as referred to in Article 68(1).
3.   The amount included in the first payment application, referred to in point (a) of paragraph 2, shall be cleared from Commission accounts no later than the final accounting year.
It shall be disclosed separately in payment applications.
Article 93
Common rules for payments
1.   Without prejudice to Article 15(5) and (6) and subject to available funding, the Commission shall make interim payments within 60 days of the date on which a payment application is received by the Commission.
2.   Each payment shall be attributed to the earliest open budget commitment of the Fund and category of region concerned. The Commission shall reimburse as interim payments 95 % of the amounts included in the payment application, which results from applying the co-financing rate for each priority to the total eligible expenditure or to the public contribution, as appropriate. The Commission shall determine the remaining amounts to be reimbursed or to be recovered when calculating the balance of the accounts in accordance with Article 100.
3.   The support from the Funds to a priority in interim payments shall not be higher than the amount of the support from the Funds for the priority laid down in the decision approving the programme.
4.   Where the Union contribution takes any of the forms listed in Article 51, the Commission shall not pay more than the amount requested by the Member State.
5.   The support from the Funds to a priority in the payment of the balance of the final accounting year shall not exceed any of the following amounts:
(a)
the public contribution declared in payment applications;
(b)
support from the Funds paid or to be paid to beneficiaries;
(c)
the amount requested by the Member State.
Amounts reimbursed pursuant to Article 36(5) shall not be taken into account for the purposes of calculating the ceiling set out in point (b) of the first subparagraph of this Article.
6.   On the request of a Member State, interim payments may be increased by 10 % above the co-financing rate applicable to each priority for the Funds, if a Member State meets one of the following conditions after 1 July 2021:
(a)
the Member State receives a loan from the Union pursuant to Council Regulation (EU) No 407/2010 
(
52
)
;
(b)
the Member State receives medium-term financial assistance under the European Stability Mechanism as established by the Treaty establishing the European Stability Mechanism of 2 February 2012 or as referred to in Regulation (EC) No 332/2002 conditional on the implementation of a macroeconomic adjustment programme;
(c)
financial assistance is made available to the Member State conditional on the implementation of a macroeconomic adjustment programme as specified in Regulation (EU) No 472/2013.
The increased rate, which may not exceed 100 %, shall apply to requests for payments until the end of the calendar year in which the related financial assistance comes to an end.
7.   Paragraph 6 shall not apply to Interreg programmes.
Article 94
Union contribution based on unit costs, lump sums and flat rates
1.   The Commission may reimburse the Union contribution to a programme on the basis of unit costs, lump sums and flat rates in accordance with Article 51, either based on the amounts and rates approved by a decision in accordance with paragraph 3 of this Article or set out in the delegated act referred to in paragraph 4 of this Article.
2.   In order to make use of a Union contribution to the programme based on unit costs, lump sums and flat rates, Member States shall submit a proposal to the Commission in accordance with the templates set out in Annexes V and VI, as part of the programme submission or of a request for its amendment.
The amounts and rates proposed by the Member State shall be established on the basis of the following and assessed by the audit authority:
(a)
a fair, equitable and verifiable calculation method based on any of the following:
(i)
statistical data, other objective information or an expert judgement;
(ii)
verified historical data;
(iii)
the application of usual cost accounting practices;
(b)
draft budgets;
(c)
the rules on corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation;
(d)
the rules on corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation.
3.   The decision approving the programme or its amendment shall set out the types of operations covered by the reimbursement based on unit costs, lump sums and flat rates, the definition and the amounts covered by those unit costs, lump sums and flat rates, and the methods for adjustment of the amounts.
Member States shall reimburse beneficiaries for the purposes of this Article. That reimbursement may take any form of support.
Commission and Member State audits and management verifications carried out by Member States shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled.
4.   The Commission is empowered to adopt a delegated act in accordance with Article 114 to supplement this Article by defining at Union level unit costs, lump sums, flat rates, their amounts and adjustment methods in the ways referred to in points (a) to (d) of the second subparagraph of paragraph 2 of this Article.
5.   This Article shall not apply to the Union contribution for technical assistance reimbursed pursuant to point (e) of Article 51.
Article 95
Union contribution based on financing not linked to costs
1.   The Commission may reimburse the Union contribution to all or parts of a priority of programmes based on financing not linked to costs in accordance with Article 51, either based on the amounts approved by a decision referred to in paragraph 2 of this Article or set out in the delegated act referred to in paragraph 4 of this Article. In order to make use of a Union contribution to the programme based on financing not linked to costs, Member States shall submit a proposal to the Commission in accordance with the templates set out in Annexes V and VI, as part of the programme or of a request for its amendment. The proposal shall contain the following information:
(a)
identification of the priority concerned and the overall amount covered by the financing not linked to costs;
(b)
a description of the part of the programme and the type of operations covered by the financing not linked to costs;
(c)
a description of the conditions to be fulfilled or of the results to be achieved and a timeline;
(d)
intermediate deliverables triggering reimbursement by the Commission;
(e)
measurement units;
(f)
the schedule for reimbursement by the Commission and related amounts linked to the progress in the fulfilment of conditions or achievement of results;
(g)
the arrangements for verification of the intermediate deliverables and of the fulfilment of conditions or achievement of results;
(h)
the methods for adjustment of the amounts, where applicable;
(i)
the arrangements to ensure the audit trail in accordance with Annex XIII demonstrating the fulfilment of conditions or achievement of results;
(j)
the envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries within the priority or parts of a priority of programmes concerned by this Article.
2.   The decision approving the programme or the request for its amendment shall set out all the elements listed in paragraph 1.
3.   Member States shall reimburse beneficiaries for the purposes of this Article. That reimbursement may take any form of support.
Commission and Member State audits and management verifications carried out by Member States shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled or the results have been achieved.
4.   The Commission is empowered to adopt a delegated act in accordance with Article 114 to supplement this Article by establishing amounts for Union-level financing not linked to costs by type of operation, the methods for adjustment of the amounts and the conditions to be fulfilled or the results to be achieved.
Section III
Interruptions and suspensions
Article 96
Interruption of the payment deadline
1.   The Commission may interrupt the payment deadline, except for pre-financing, for a maximum period of 6 months where any of the following conditions is met:
(a)
there is evidence to suggest a serious deficiency for which corrective measures have not been taken;
(b)
the Commission has to carry out additional verifications following receipt of information that expenditure in a payment application may be linked to an irregularity.
2.   The Member State may agree to extend the interruption period by 3 months.
3.   The Commission shall limit the interruption to the part of the expenditure affected by the elements referred to in paragraph 1, unless it is not possible to identify the part of the expenditure affected. The Commission shall inform the Member State and the managing authority in writing of the reason for interruption and shall request them to remedy the situation. The Commission shall end the interruption as soon as the measures remedying the elements referred to in paragraph 1 have been taken.
4.   The Fund-specific rules for the EMFAF may lay down specific bases for interruption of payments linked to non-compliance with rules applicable under the Common Fisheries Policy.
Article 97
Suspension of payments
1.   The Commission may suspend all or part of payments, except for pre-financing, after having given the Member State the opportunity to present its observations, if any of the following conditions is met:
(a)
the Member State has failed to take the necessary action to remedy the situation giving rise to an interruption under Article 96;
(b)
there is a serious deficiency;
(c)
the expenditure in payment applications is linked to an irregularity that has not been corrected;
(d)
there is a reasoned opinion by the Commission in respect of an infringement procedure under Article 258 TFEU on a matter that puts at risk the legality and regularity of expenditure.
2.   The Commission shall end the suspension of all or part of payments when the Member State has taken the measures remedying the elements referred to in paragraph 1.
3.   The Fund-specific rules for the EMFAF may lay down specific bases for suspension of payments linked to non-compliance with rules applicable under the Common Fisheries Policy.
CHAPTER II
Submission and examination of accounts
Article 98
Content and submission of accounts
1.   For each accounting year for which payment applications have been submitted, the Member State shall submit to the Commission by 15 February, the following documents (‘the assurance package’) which shall cover the preceding accounting year:
(a)
the accounts in accordance with the template set out in Annex XXIV;
(b)
the management declaration referred to in point (f) of Article 74(1) in accordance with the template set out in Annex XVIII;
(c)
the annual audit opinion referred to in point (a) of Article 77(3) in accordance with the template set out in Annex XIX;
(d)
the annual control report referred to in point (b) of Article 77(3) in accordance with the template set out in Annex XX.
2.   The deadline referred to in paragraph 1 may exceptionally be extended by the Commission to 1 March, upon communication by the Member State concerned.
3.   The accounts shall include at the level of each priority and, where applicable, by fund and by category of region:
(a)
the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in the final payment application for the accounting year and the total amount of the corresponding public contribution made or to be made linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions;
(b)
the amounts withdrawn during the accounting year;
(c)
the amounts of public contribution paid to financial instruments;
(d)
for each priority, an explanation on any differences between the amounts declared pursuant to point (a) and the amounts declared in payment applications for the same accounting year.
4.   The assurance package shall not concern the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations or the corresponding public contribution made or to be made linked to specific objectives for which enabling conditions are not fulfilled with the exception of operations that contribute to the fulfilment of enabling conditions.
5.   The accounts shall not be admissible if Member States have not undertaken the necessary corrections to reduce the residual error rate on the legality and regularity of the expenditure included in the accounts to 2 % or below.
6.   Member States shall in particular deduct from the accounts:
(a)
the irregular expenditure which has been subject to financial corrections in accordance with Article 103;
(b)
the expenditure which is subject to an ongoing assessment of its legality and regularity;
(c)
other amounts as necessary to reduce the residual error rate of the expenditure declared in the accounts to 2 % or below.
The Member State may include expenditure under point (b) of the first subparagraph in a payment application in subsequent accounting years once its legality and regularity is confirmed.
7.   The Member State may correct irregular amounts which it has detected after the submission of the accounts in which the amounts were included by making the corresponding adjustments for the accounting year in which the irregularity is detected, without prejudice to Article 104.
8.   As part of the assurance package, the Member State shall submit for the last accounting year the final performance report referred to in Article 43 or the last annual performance report for the AMIF, the ISF or the BMVI.
Article 99
Examination of accounts
The Commission shall satisfy itself that the accounts are complete, accurate and true by 31 May of the year following the end of the accounting year unless Article 102 applies.
Article 100
Calculation of the balance
1.   When the Commission determines the amount chargeable to the Funds for the accounting year and the consequent adjustments in relation to the payments to the Member State, it shall take into account:
(a)
the amounts in the accounts referred to in point (a) of Article 98(3) and to which the co-financing rate for each priority is to be applied;
(b)
the total amount of interim payments made by the Commission during that accounting year;
(c)
for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF, for the years 2021 and 2022, the amount of pre-financing.
2.   Where there is an amount recoverable from the Member State, it shall be subject to a recovery order issued by the Commission which shall be executed, where possible, by offsetting against amounts due to the Member State in subsequent payments to the same programme. Such a recovery shall not constitute a financial correction and shall not reduce support from the Funds to the programme. The amount recovered shall constitute assigned revenue in accordance with Article 21(3) of the Financial Regulation.
Article 101
Procedure for the examination of accounts
1.   The procedure set out in Article 102 shall apply in either of the following cases:
(a)
the audit authority has provided a qualified or adverse audit opinion due to reasons linked to the completeness, accuracy and veracity of the accounts;
(b)
the Commission has evidence putting into question the reliability of an unqualified audit opinion.
2.   In all other cases, the Commission shall calculate the amounts chargeable to the Funds in accordance with Article 100 and make the respective payments or recoveries before 1 July. That payment or recovery shall constitute the acceptance of accounts.
Article 102
Contradictory procedure for the examination of accounts
1.   If the audit authority provides an audit opinion which is qualified or adverse due to reasons linked to the completeness, accuracy and veracity of the accounts, the Commission shall request the Member State to revise these accounts and to resubmit the documents referred to in Article 98(1) within 1 month.
Where by the time limit set out in the first subparagraph:
(a)
the audit opinion is unqualified, Article 100 shall apply and the Commission shall pay any additional amount due or proceed to a recovery within 2 months;
(b)
the audit opinion is still qualified or documents have not been re-submitted by the Member State, paragraphs 2, 3 and 4 shall apply.
2.   If the audit opinion remains qualified due to reasons linked to the completeness, accuracy and veracity of the accounts or if the audit opinion remains unreliable, the Commission shall inform the Member State on the amount chargeable to the Funds for the accounting year.
3.   Where the Member State agrees with the amount referred to in paragraph 2 of this Artcile within 1 month, the Commission shall pay within 2 months any additional amount due or proceed to a recovery in accordance with Article 100.
4.   Where the Member State does not agree with the amount referred to in paragraph 2 of this Article, the Commission shall establish the amount chargeable to the Funds for the accounting year. Such an act shall not constitute a financial correction and shall not reduce support from the Funds to the programme. The Commission shall pay within 2 months any additional amount due or proceed to a recovery in accordance with Article 100.
5.   With regard to the final accounting year, the Commission shall pay or recover the annual balance of the accounts for programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF no later than 2 months after the date of acceptance of the final performance report as referred to in Article 43.
CHAPTER III
Financial corrections
Article 103
Financial corrections by Member States
1.   Member States shall protect the Union budget and apply financial corrections by cancelling all or part of the support from the Funds to an operation or programme where expenditure declared to the Commission is found to be irregular.
2.   Financial corrections shall be recorded in the accounts for the accounting year in which the cancellation is decided.
3.   The support from the Funds cancelled may be reused by the Member State within the programme concerned except for an operation that was subject of that correction or, where a financial correction is made for a systemic irregularity, for any operation affected by the systemic irregularity.
4.   The Fund-specific rules for the EMFAF may lay down specific bases for financial corrections by the Member States linked to non-compliance with rules applicable under the Common Fisheries Policy.
5.   By way of derogation from paragraphs 1, 2 and 3, in operations comprising financial instruments, a contribution cancelled in accordance with this Article, as a result of an individual irregularity, may be reused within the same operation under the following conditions:
(a)
where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the final recipient, only for other final recipients within the same financial instrument;
(b)
where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the body implementing the specific fund, where a financial instrument is implemented through a structure with a holding fund, only for other bodies implementing specific funds.
Where that irregularity that gives rise to the cancellation of the contribution is detected at the level of the body implementing the holding fund, or at the level of the body implementing the specific fund where a financial instrument is implemented through a structure without a holding fund, the contribution cancelled shall not be reused within the same operation.
Where a financial correction is made for a systemic irregularity, the contribution cancelled shall not be reused for any operation affected by the systemic irregularity.
6.   The bodies implementing financial instruments shall reimburse to Member States programme contributions affected by irregularities, together with interest and any other gains generated by these contributions.
The bodies implementing financial instruments shall not reimburse to Member States the amounts referred to in the first subparagraph provided that those bodies demonstrate for a given irregularity that the following cumulative conditions are fulfilled:
(a)
the irregularity occurred at the level of final recipients or, in the case of a holding fund, at the level of bodies implementing specific funds or final recipients;
(b)
the bodies implementing financial instruments carried out their obligations, in relation to the programme contributions affected by the irregularity, in accordance with applicable law and acted with the degree of professional care, transparency and diligence expected from a professional body experienced in implementing financial instruments;
(c)
the amounts affected by the irregularity could not be recovered notwithstanding that the bodies implementing financial instruments pursued all applicable contractual and legal measures with due diligence.
Article 104
Financial corrections by the Commission
1.   The Commission shall make financial corrections by reducing support from the Funds to a programme where it concludes that:
(a)
there is a serious deficiency which has put at risk the support from the Funds already paid to the programme;
(b)
expenditure contained in accepted accounts is irregular and was not detected and reported by the Member State;
(c)
the Member State has not complied with its obligations under Article 97 prior to the opening of the financial correction procedure by the Commission.
Where the Commission applies flat-rate or extrapolated financial corrections, this shall be carried out in accordance with Annex XXV.
2.   Before taking a decision on a financial correction, the Commission shall inform the Member State of its conclusions and give the Member State the opportunity to present, within 2 months, its observations and to demonstrate that the actual extent of irregularity is less than the Commission’s assessment. The deadline can be extended if mutually agreed.
3.   Where the Member State does not accept the conclusions of the Commission, the Member State shall be invited to a hearing by the Commission, in order to ensure that all relevant information and observations are available to form the basis for Commission conclusions on the application of the financial correction.
4.   The Commission shall decide on a financial correction taking into account the extent, the frequency and financial implications of the irregularities or serious deficiencies, by means of an implementing act within 10 months of the date of the hearing or of the submission of additional information as required by the Commission.
When deciding on a financial correction, the Commission shall take account of all information and observations submitted.
Where a Member State agrees to the financial correction for cases referred to in points (a) and (c) of the first subparagraph of paragraph 1 before the adoption of the decision referred to in the first subparagraph of this paragraph, the Member State may reuse the amounts concerned. That possibility shall not apply to a case of a financial correction under point (b) of the first subparagraph of paragraph 1.
5.   The Fund-specific rules for the EMFAF may lay down specific bases for financial corrections by the Commission linked to non-compliance with rules applicable under the Common Fisheries Policy.
6.   The Fund-specific rules for the JTF may lay down specific bases for financial corrections by the Commission linked to the under-achievement of targets established for the JTF.
CHAPTER IV
Decommitment
Article 105
Decommitment principles and rules
1.   The Commission shall decommit any amount in a programme which has not been used for pre-financing, in accordance with Article 90, or for which a payment application has not been submitted, in accordance with Articles 91 and 92, by 31 December of the third calendar year following the year of the budget commitments for the years 2021 to 2026.
2.   The part of commitments still open on 31 December 2029 shall be decommitted if the assurance package and the final performance report for programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF have not been submitted to the Commission by the time limit set out in Article 43(1).
Article 106
Exceptions to the decommitment rules
1.   The amount concerned by decommitment shall be reduced by the amounts equivalent to that part of the budget commitment for which:
(a)
the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect; or
(b)
it has not been possible to make a payment application for reasons of 
force majeure
 seriously affecting implementation of all or part of the programme.
The national authorities claiming 
force majeure
 shall demonstrate the direct consequences of the 
force majeure
 on the implementation of all or part of the programme.
2.   By 31 January, the Member State shall send to the Commission information on the exceptions referred to in points (a) and (b) of the first subparagraph of paragraph 1 for the amount to be declared by 31 December of the preceding year.
Article 107
Procedure for decommitment
1.   On the basis of the information it has received as of 31 January, the Commission shall inform the Member State of the amount of the decommitment resulting from that information.
2.   The Member State shall have 2 months to agree to the amount to be decommitted or to submit its observations.
3.   By 30 June, the Member State shall submit to the Commission an amended financing plan reflecting, for the calendar year concerned, the reduced amount of support over one or more priorities of the programme. For programmes supported by more than one Fund, the amount of support shall be reduced by Fund proportionately to the amounts concerned by the decommitment that had not been used in the calendar year concerned.
In the absence of such a submission, the Commission shall amend the financing plan by reducing the contribution from the Funds for the calendar year concerned. That reduction shall be allocated to each priority proportionately to the amounts concerned by the decommitment that had not been used in the calendar year concerned.
4.   The Commission shall amend the decision approving the programme no later than 31 October.
TITLE VIII
FINANCIAL FRAMEWORK
Article 108
Geographical coverage of support for the Investment for jobs and growth goal
1.   The ERDF, the ESF+ and the Cohesion Fund shall support the Investment for jobs and growth goal in all regions corresponding to level 2 of the common classification of territorial units for statistics (‘NUTS level 2 regions’) established by Regulation (EC) No 1059/2003 as amended by Regulation (EU) 2016/2066.
2.   Resources from the ERDF and ESF+ for the Investment for jobs and growth goal shall be allocated among the following three categories of NUTS level 2 regions:
(a)
less developed regions, whose GDP 
per capita
 is less than 75 % of the average GDP 
per capita
 of the EU-27 (‘less developed regions’);
(b)
transition regions, whose GDP 
per capita
 is between 75 % and 100 % of the average GDP 
per capita
 of the EU-27 (‘transition regions’);
(c)
more developed regions, whose GDP 
per capita
 is above 100 % of the average GDP 
per capita
 of the EU-27 (‘more developed regions’).
The classification of regions under one of the three categories of region shall be determined on the basis of how the GDP 
per capita
 of each region, measured in purchasing power standards (PPS) and calculated on the basis of Union figures for the period 2015-2017, relates to the average GDP 
per capita
 of the EU-27 for the same reference period.
3.   The Cohesion Fund shall support those Member States whose gross national income (GNI) per capita, measured in PPS and calculated on the basis of Union figures for the period 2015-2017, is less than 90 % of the average GNI per capita of the EU-27 for the same reference period.
4.   The Commission shall adopt a decision, by means of implementing act, setting out the list of regions fulfilling the criteria of one of the three categories of region and of Member States fulfilling the criteria of paragraph 3. That list shall be valid from 1 January 2021 to 31 December 2027.
Article 109
Resources for economic, social and territorial cohesion
1.   The resources for economic, social and territorial cohesion available for budgetary commitment for the 2021-2027 period under the MFF shall be EUR 330 234 776 621 in 2018 prices for the ERDF, the ESF+ and the Cohesion Fund, and EUR 7 500 000 000 in 2018 prices for the JTF.
The resources referred to in the first subparagraph shall be completed by an amount of EUR 10 000 000 000 in 2018 prices for measures referred to in Article 1(2) of Council Regulation (EU) 2020/2094 
(
53
)
 for the purposes of the JTF Regulation. This amount shall constitute external assigned revenue for the purpose of Article 21(5) of the Financial Regulation.
For the purposes of programming and subsequent inclusion in the budget of the Union, amounts referred to in the first and second subparagraphs shall be indexed at 2 % per year.
2.   The Commission shall adopt a decision, by means of implementing act, setting out the annual breakdown of the global resources for the ERDF, the ESF+ and the Cohesion Fund by Member State under the Investment for jobs and growth goal and, where applicable, by category of region, in accordance with the methodologies set out in Annex XXVI.
That decision shall also set out the annual breakdown of the global resources per Member State under the European territorial cooperation goal (Interreg).
3.   0,35 % of the resources referred to in the first and second subparagraphs of paragraph 1, after the deduction of the support to the CEF referred to in Article 110(3), shall be allocated to technical assistance at the initiative of the Commission.
Article 110
Resources for the Investment for jobs and growth goal and for the European territorial cooperation goal (Interreg)
1.   Resources for the Investment for jobs and growth goal under the MFF shall amount to 97,6 % of the global resources (i.e. a total of EUR 329 684 776 621) and shall be allocated as follows:
(a)
61,3 % (i.e. a total of EUR 202 226 984 629) for less developed regions;
(b)
14,5 % (i.e. a total of EUR 47 771 802 082) for transition regions;
(c)
8,3 % (i.e. a total of EUR 27 202 682 372) for more developed regions;
(d)
12,9 % (i.e. a total of EUR 42 555 570 217) for Member States supported by the Cohesion Fund;
(e)
0,6 % (i.e. a total of EUR 1 927 737 321) as additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession;
(f)
0,2 % (i.e. a total of EUR 500 000 000) for interregional innovation investments;
(g)
2,3 % (i.e. a total of EUR 7 500 000 000) for the Just Transition Fund.
2.   The amount of resources available for the ESF+ under the Investment for jobs and growth goal shall be EUR 87 319 331 844.
The amount of additional funding for the regions referred to in point (e) in paragraph 1 allocated to the ESF+ shall be EUR 472 980 447.
3.   The amount of support from the Cohesion Fund to be transferred to the CEF shall be EUR 10 000 000 000. It shall be spent for transport infrastructure projects, taking into account the investment infrastructure needs of Member States and regions, by launching specific calls in accordance with the CEF Regulation exclusively in Member States eligible for funding from the Cohesion Fund.
The Commission shall adopt an implementing act setting out the amount to be transferred from each Member State’s Cohesion Fund allocation to the CEF and determined on a 
pro rata
 basis for the whole period.
The Cohesion Fund allocation of each Member State shall be reduced accordingly.
The annual appropriations corresponding to the support from the Cohesion Fund referred to in the first subparagraph shall be entered in the relevant budget lines of the CEF as of the 2021 budgetary exercise.
30 % of the resources transferred to the CEF shall be available immediately after the transfer to all Member States eligible for funding from the Cohesion Fund to finance transport infrastructure projects in accordance with the CEF Regulation.
Rules applicable for the transport sector under the CEF Regulation shall apply to the specific calls referred to in the first subparagraph. Until 31 December 2023, the selection of projects eligible for financing shall respect the national allocations under the Cohesion Fund with regard to 70 % of the resources transferred to the CEF.
As of 1 January 2024, resources transferred to the CEF which have not been committed to a transport infrastructure project shall be made available to all Member States eligible for funding from the Cohesion Fund to finance transport infrastructure projects in accordance with the CEF Regulation.
In order to support Member States which are eligible for funding from the Cohesion Fund and which might experience difficulties in designing projects that are of a sufficient maturity, quality, or both, and that have sufficient Union added value, particular attention shall be given to technical assistance which aims to strengthen the institutional capacity and the efficiency of public administrations and public services in relation to the development and implementation of projects listed in the CEF Regulation.
The Commission shall do its utmost to enable Member States eligible for funding from the Cohesion Fund to attain, by the end of the 2021-2027 period, the highest possible absorption of the amount transferred to the CEF, including through the organisation of additional calls.
Particular attention and support under the eighth and ninth subparagraph shall be given to those Member States whose GNI per capita, measured in PPS for the period 2015- 2017, is less than 60 % of the average GNI per capita of the EU-27.
In respect of Member States whose GNI per capita, measured in PPS for the period 2015-2017, is less than 60 % of the average GNI per capita of the EU-27, 70 % of 70 % of the amount of money that those Member States have transferred to the CEF shall be guaranteed until 31 December 2024.
4.   EUR 400 000 000 of the resources for the Investment for jobs and growth goal shall be allocated to the European Urban Initiative under direct or indirect management by the Commission.
5.   EUR 175 000 000 of the ESF+ resources for the Investment for jobs and growth goal shall be allocated for transnational cooperation supporting innovative solutions under direct or indirect management.
6.   The amount referred to in point (f) of paragraph 1 shall be allocated from the ERDF resources under the Investment for jobs and growth goal for interregional innovative investments under direct or indirect management.
7.   Resources for the European territorial cooperation goal (Interreg) shall amount to 2,4 % of the global resources available for budgetary commitment from the Funds for the 2021-2027 period (i.e. a total of EUR 8 050 000 000).
8.   The amount referred to in the second subparagraph of Article 109(1) shall be part of the resources for the Investments for jobs and growth goal.
Article 111
Transferability of resources
1.   The Commission may accept a proposal by a Member State, in its submission of the Partnership Agreement or in the context of the mid-term review, for a transfer:
(a)
adding up to not more than 5 % of the initial allocations for less developed regions to transition regions or more developed regions and from transition regions to more developed regions;
(b)
from the allocations for more developed regions or transition regions to less developed regions and from more developed regions to transition regions.
By way of derogation from point (a) of the first subparagraph, the Commission may accept an additional transfer of up to 10 % of the total allocations for less developed regions to transition regions or more developed regions within those Member States whose GNI per capita, measured in PPS for the period 2015- 2017, is less than 90 % of the average GNI per capita of the EU-27. Resources of any additional transfer shall be used to contribute to the policy objectives referred to in points (a) and (b) of Article 5(1).
2.   The total allocations to each Member State in respect of the Investment for jobs and growth goal and the European territorial cooperation goal (Interreg) shall not be transferable between these goals.
3.   In order to uphold the effective contribution of the Funds to the actions referred to in Article 5(2), and by way of derogation from paragraph 2 of this Article, the Commission may, in duly justified circumstances, and subject to the condition laid down in paragraph 4 of this Article, accept by means of an implementing act a proposal by a Member State in its first submission of the Partnership Agreement to transfer a part of its appropriations for the European territorial cooperation goal (Interreg) to the Investment for jobs and growth goal.
4.   The share of the European territorial cooperation goal (Interreg) in the Member State making the proposal referred to in paragraph 3 shall be not less than 35 % of the total allocated to that Member State in respect of the Investment for jobs and growth goal and the European territorial cooperation goal (Interreg), and after transfer shall be not less than 25 % of that total.
Article 112
Determination of co-financing rates
1.   The decision approving a programme shall fix the co-financing rate and the maximum amount of support from the Funds for each priority.
2.   For each priority, the Commission decision shall set out whether the co-financing rate for the priority is to be applied to either of the following:
(a)
total contribution, including public and private contribution;
(b)
public contribution.
3.   The co-financing rate for the Investment for jobs and growth goal at the level of each priority shall not be higher than:
(a)
85 % for the less developed regions;
(b)
70 % for transition regions that were classified as less developed regions for the 2014-2020 period;
(c)
60 % for the transition regions;
(d)
50 % for more developed regions that were classified as transition regions or had a GDP per capita below 100 % for the 2014-2020 period;
(e)
40 % for the more developed regions.
The co-financing rates set out under point (a) of the first subparagraph shall also apply to the outermost regions
,
 including the additional allocation for the outermost regions.
The co-financing rate for the Cohesion Fund at the level of each priority shall not be higher than 85 %.
The ESF+ Regulation may establish higher co-financing rates in accordance with Articles 10 and 14 of that Regulation.
The co-financing rate, applicable to the region where the territory or territories identified in the territorial just transition plans are located, for the priority supported by the JTF shall not be higher than:
(a)
85 % for less developed regions;
(b)
70 % for transition regions;
(c)
50 % for more developed regions.
4.   The co-financing rate for Interreg programmes shall be no higher than 80 % except in cases where the Interreg Regulation establishes higher co-financing rates for Interreg strand D and for external cross-border cooperation programmes.
5.   The maximum co-financing rates listed under paragraphs 3 and 4 shall be increased by ten percentage points for priorities entirely delivered through community-led local development.
6.   Technical assistance measures implemented at the initiative of, or on behalf of, the Commission may be financed at the rate of 100 %.
TITLE IX
DELEGATION OF POWER, IMPLEMENTING, TRANSITIONAL AND FINAL PROVISIONS
CHAPTER I
Delegation of power and implementing provisions
Article 113
Delegation of powers as regards certain Annexes
The Commission is empowered to adopt delegated acts in accordance with Article 114 to amend the Annexes to this Regulation, except Annexes III, IV, XI, XIII, XIV, XVII and XXVI, in order to adapt them to changes occurring during the programming period.
Article 114
Exercise of the delegation
1.   The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
2.   The power to adopt delegated acts referred to in Articles 79(4), 94(4) and 95(4) and Article 113 shall be conferred on the Commission for an indeterminate period of time from 1 July 2021.
3.   The delegation of power referred to in Articles 79(4), 94(4) and 95(4), Article 113 and Article 117(2) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the 
Official Journal of the European Union
 or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
4.   Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.
5.   As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
6.   A delegated act adopted pursuant to Articles 79(4), 94(4) and 95(4), Article 113 and Article 117(2) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of 2 months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or of the Council.
Article 115
Committee procedure
1.   The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2.   Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.
CHAPTER II
Transitional and final provisions
Article 116
Review
The European Parliament and the Council shall review this Regulation by 31 December 2027 in accordance with Article 177 TFEU.
Article 117
Transitional provisions
1.   Regulation (EU) No 1303/2013 or any other act applicable to the 2014–2020 programming period shall continue to apply only to operational programmes and operations supported by the ERDF, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund under that period.
2.   The empowerment conferred in paragraph 3 of Article 5 of Regulation (EU) No 1303/2013 on the Commission to adopt a delegated act to provide for a European code of conduct on partnership shall remain in force for the 2021-2027 programming period. The delegation of power shall be exercised in accordance with Article 114 of this Regulation.
Article 118
Conditions for operations subject to phased implementation
1.   The managing authority may proceed with the selection of an operation consisting of the second phase of an operation selected for support and started under Regulation (EU) No 1303/2013, provided that the following cumulative conditions are met:
(a)
the operation, as selected for support under Regulation (EU) No 1303/2013, has two phases identifiable from a financial point of view with separate audit trails;
(b)
the total cost of the operation referred to in point (a) exceeds EUR 5 000 000;
(c)
expenditure included in a payment application in relation to the first phase is not included under any payment applications in relation to the second phase;
(d)
the second phase of the operation complies with applicable law and is eligible for support from the ERDF, the ESF+, the Cohesion Fund or the EMFAF under the provisions of this Regulation or the Fund-specific Regulations;
(e)
the Member State commits to complete during the programming period and render operational the second and final phase in the final implementation report, or in the context of the European Maritime and Fisheries Fund in the last annual implementation report, submitted in accordance with Article 141 of Regulation (EU) No 1303/2013.
2.   The provisions of this Regulation shall apply to the second phase of the operation.
Article 119
Entry into force
This Regulation shall enter into force on the day following that of its publication in the 
Official Journal of the European Union
.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Brussels, 24 June 2021
For the European Parliament
The President
For the Council
The President
(
1
)
  
            
OJ C 62, 15.2.2019, p. 83
.
(
2
)
  
            
OJ C 86, 7.3.2019, p. 41
.
(
3
)
  
            
OJ C 17, 14.1.2019, p. 1
.
(
4
)
  Position of the European Parliament of 27 March 2019 (
OJ C 108, 26.3.2021, p. 638
) and position of the Council at first reading of 27 May 2021 (not yet published in the Official Journal). Position of the European Parliament of 24 June 2021 (not yet published in the Official Journal).
(
5
)
  
            
OJ L 282, 19.10.2016, p. 4
.
(
6
)
  Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (
OJ L 193, 30.7.2018, p. 1
).
(
7
)
  Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (
OJ L 198, 22.6.2020, p. 13
).
(
8
)
  Commission Delegated Regulation (EU) No 240/2014 of 7 January 2014 on the European code of conduct on partnership in the framework of the European Structural and Investment Funds (
OJ L 74, 14.3.2014, p. 1
).
(
9
)
  Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (
OJ L 57, 18.2.2021, p. 17
).
(
10
)
  Regulation (EU) 2021/523 of the European Parliament and of the Council of 24 March 2021 establishing the InvestEU Programme and amending Regulation (EU) 2015/1017 (
OJ L 107, 26.3.2021, p. 30
).
(
11
)
  Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (
OJ L 328, 21.12.2018, p. 1
).
(
12
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (see page 159 of this Official Journal).
(
13
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 establishing the Just Transition Fund (see page 159 of this Official Journal).
(
14
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 on the European Regional Development Fund and on the Cohesion Fund (see page 159 of this Official Journal).
(
15
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 establishing the European Social Fund Plus (ESF+), and repealing Regulation (EU) No 1296/2013 (see page 159 of this Official Journal).
(
16
)
  
            
OJ L 123, 12.5.2016, p. 1
.
(
17
)
  Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (
OJ L 119, 4.5.2016, p. 1
).
(
18
)
  Regulation (EU) 2021/783 of the European Parliament and of the Council of 29 April 2021 establishing a Programme for the Environment and Climate Action (LIFE), and repealing Regulation (EU) No 1293/2013 (
OJ L 172, 17.5.2021, p. 53
).
(
19
)
  Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (
OJ L 170, 12.5.2021, p. 1
).
(
20
)
  Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (
OJ L 187, 26.6.2014, p. 1
).
(
21
)
  Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (
OJ L 248, 18.9.2013, p. 1
).
(
22
)
  Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (
OJ L 312, 23.12.1995, p. 1
).
(
23
)
  Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities (
OJ L 292, 15.11.1996, p. 2
).
(
24
)
  Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (
OJ L 283, 31.10.2017, p. 1
).
(
25
)
  Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (
OJ L 198, 28.7.2017, p. 29
).
(
26
)
  
            
OJ L 433 I, 22.12.2020, p. 28
.
(
27
)
  Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (
OJ L 141, 5.6.2015, p. 73
).
(
28
)
  Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (
OJ L 433 I, 22.12.2020, p. 11
).
(
29
)
  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 154, 21.6.2003, p. 1
).
(
30
)
  Commission Regulation (EU) 2016/2066 of 21 November 2016 amending the annexes to Regulation (EC) No 1059/2003 of the European Parliament and of the Council on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 322, 29.11.2016, p. 1
).
(
31
)
  Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (
OJ L 55, 28.2.2011, p. 13
).
(
32
)
  Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (
OJ L 347, 20.12.2013, p. 320
).
(
33
)
  Regulation (EU) 2021/1060 (
OJ L231, 30.6.2021, p. 159
).
(
34
)
  Regulation (EU) 2021/1060 (
OJ L231, 30.6.2021, p. 159
).
(
35
)
  Regulation (EU) 2021/1060 (
OJ L231, 30.6.2021, p. 159
).
(
36
)
  Regulation (EU) 2021/1060 (
OJ L231, 30.6.2021, p. 159
).
(
37
)
  Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (
OJ L 352, 24.12.2013, p. 1
).
(
38
)
  Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector (
OJ L 190, 28.6.2014, p. 45
).
(
39
)
  Regulation (EC) No 1082/2006 of the European Parliament and of the Council of 5 July 2006 on a European grouping of territorial cooperation (EGTC) (
OJ L 210, 31.7.2006, p. 19
).
(
40
)
  Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (
OJ L 295, 21.11.2018, p. 39
).
(
41
)
  Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 on the prevention and correction of macroeconomic imbalances (
OJ L 306, 23.11.2011, p. 25
).
(
42
)
  Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedure (
OJ L 209, 2.8.1997, p. 6
).
(
43
)
  Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States’ balances of payments (
OJ L 53, 23.2.2002, p. 1
).
(
44
)
  Regulation (EU) No 472/2013 of the European Parliament and of the Council of 21 May 2013 on the strengthening of economic and budgetary surveillance of Member States in the euro area experiencing or threatened with serious difficulties with respect to their financial stability (
OJ L 140, 27.5.2013, p. 1
).
(
45
)
  Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (
OJ L 209, 2.8.1997, p. 1
).
(
46
)
  Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment (
OJ L 197, 21.7.2001, p. 30
).
(
47
)
  Commission Implementing Regulation (EU) 2017/218 of 6 February 2017 on the Union fishing fleet register (
OJ L 34, 9.2.2017, p. 9
).
(
48
)
  Directive (EU) 2019/1024 of the European Parliament and of the Council of 20 June 2019 on open data and the re-use of public sector information (
OJ L 172, 26.6.2019, p. 56
).
(
49
)
  Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (
OJ L 94, 28.3.2014, p. 65
).
(
50
)
  Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (
OJ L 94, 28.3.2014, p. 243
).
(
51
)
  Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment (
OJ L 26, 28.1.2012, p. 1
).
(
52
)
  Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (
OJ L 118, 12.5.2010, p. 1
).
(
53
)
  Council Regulation (EU) 2020/2094 of 14 December 2020 establishing a European Union Recovery Instrument to support the recovery in the aftermath of the COVID-19 crisis (
OJ L 433 I, 22.12.2020, p. 23
).
ANNEX I
Dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF Article 22(5)
TABLE 1: DIMENSIONS AND CODES FOR THE TYPES OF INTERVENTION
 (
1
)
,
(
2
)
INTERVENTION FIELD
 (
3
)
Coefficient for the calculation of support to climate change objectives
Coefficient for the calculation of support to environmental objectives
Policy objective 1: A more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity
001
Investment in fixed assets, including research infrastructure, in micro enterprises directly linked to research and innovation activities
0 %
0 %
002
Investment in fixed assets, including research infrastructure, in small and medium-sized enterprises (including private research centres) directly linked to research and innovation activities
0 %
0 %
003
Investment in fixed assets, including research infrastructure, in large enterprises
 (
4
)
 directly linked to research and innovation activities
0 %
0 %
004
Investment in fixed assets, including research infrastructure, in public research centres and higher education directly linked to research and innovation activities
0 %
0 %
005
Investment in intangible assets in micro enterprises directly linked to research and innovation activities
0 %
0 %
006
Investment in intangible assets in SMEs (including private research centres) directly linked to research and innovation activities
0 %
0 %
007
Investment in intangible assets in large enterprises directly linked to research and innovation activities
0 %
0 %
008
Investment in intangible assets in public research centres and higher education directly linked to research and innovation activities
0 %
0 %
009
Research and innovation activities in micro enterprises including networking (industrial research, experimental development, feasibility studies)
0 %
0 %
010
Research and innovation activities in SMEs, including networking
0 %
0 %
011
Research and innovation activities in large enterprises, including networking
0 %
0 %
012
Research and innovation activities in public research centres, higher education and centres of competence including networking (industrial research, experimental development, feasibility studies)
0 %
0 %
013
Digitising SMEs (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B)
0 %
0 %
014
Digitising large enterprises (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B)
0 %
0 %
015
Digitising SMEs or large enterprises (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B) compliant with greenhouse gas emission reduction or energy efficiency criteria
 (
5
)
40 %
0 %
016
Government ICT solutions, e-services, applications
0 %
0 %
017
Government ICT solutions, eservices, applications compliant with greenhouse gas emission reduction or energy efficiency criteria
 (
6
)
40 %
0 %
018
IT services and applications for digital skills and digital inclusion
0 %
0 %
019
e-Health services and applications (including e-Care, Internet of Things for physical activity and ambient assisted living)
0 %
0 %
020
Business infrastructure for SMEs (including industrial parks and sites)
0 %
0 %
021
SME business development and internationalisation, including productive investments
0 %
0 %
022
Support for large enterprises through financial instruments, including productive investments
0 %
0 %
023
Skills development for smart specialisation, industrial transition, entrepreneurship and adaptability of enterprises to change
0 %
0 %
024
Advanced support services for SMEs and groups of SMEs (including management, marketing and design services)
0 %
0 %
025
Incubation, support to spin offs and spin outs and start ups
0 %
0 %
026
Support for innovation clusters including between businesses, research organisations and public authorities and business networks primarily benefiting SMEs
0 %
0 %
027
Innovation processes in SMEs (process, organisational, marketing, co-creation, user and demand driven innovation)
0 %
0 %
028
Technology transfer and cooperation between enterprises, research centres and higher education sector
0 %
0 %
029
Research and innovation processes, technology transfer and cooperation between enterprises, research centres and universities, focusing on the low carbon economy, resilience and adaptation to climate change
100 %
40 %
030
Research and innovation processes, technology transfer and cooperation between enterprises, focusing on circular economy
40 %
100 %
031
Financing of working capital in SMEs in the form of grants to address emergency situation
 (
7
)
0 %
0 %
032
ICT: Very High-Capacity broadband network (backbone/backhaul network)
0 %
0 %
033
ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for multi-dwelling premises)
0 %
0 %
034
ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for homes and business premises)
0 %
0 %
035
ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the base station for advanced wireless communication)
0 %
0 %
036
ICT: Other types of ICT infrastructure (including large-scale computer resources/equipment, data centres, sensors and other wireless equipment)
0 %
0 %
037
ICT: Other types of ICT infrastructure (including large-scale computer resources/equipment, data centres, sensors and other wireless equipment) compliant with the carbon emission reduction and energy efficiency criteria
 (
8
)
40 %
0 %
Policy objective 2: A greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility
038
Energy efficiency and demonstration projects in SMEs and supporting measures
40 %
40 %
039
Energy efficiency and demonstration projects in large enterprises and supporting measures
40 %
40 %
040
Energy efficiency and demonstration projects in SMEs or large enterprises and supporting measures compliant with energy efficiency criteria
 (
9
)
100 %
40 %
041
Energy efficiency renovation of existing housing stock, demonstration projects and supporting measures
40 %
40 %
042
Energy efficiency renovation of existing housing stock, demonstration projects and supporting measures compliant with energy efficiency criteria
 (
10
)
100 %
40 %
043
Construction of new energy efficient buildings
 (
11
)
40 %
40 %
044
Energy efficiency renovation or energy efficiency measures regarding public infrastructure, demonstration projects and supporting measures
40 %
40 %
045
Energy efficiency renovation or energy efficiency measures regarding public infrastructure, demonstration projects and supporting measures compliant with energy efficiency criteria
 (
12
)
100 %
40 %
046
Support to entities that provide services contributing to the low carbon economy and to resilience to climate change, including awareness-raising measures
100 %
40 %
047
Renewable energy: wind
100 %
40 %
048
Renewable energy: solar
100 %
40 %
049
Renewable energy: biomass
 (
13
)
40 %
40 %
050
Renewable energy: biomass with high greenhouse gas savings
 (
14
)
100 %
40 %
051
Renewable energy: marine
100 %
40 %
052
Other renewable energy (including geothermal energy)
100 %
40 %
053
Smart Energy Systems (including smart grids and ICT systems) and related storage
100 %
40 %
054
High efficiency co-generation, district heating and cooling
40 %
40 %
055
 (
15
)
High efficiency co-generation, efficient district heating and cooling with low lifecycle emissions
 (
16
)
100 %
40 %
056
Replacement of coal-based heating systems by gas-based heating systems for climate mitigation purposes
0 %
0 %
057
Distribution and transport of natural gas substituting coal
0 %
0 %
058
Adaptation to climate change measures and prevention and management of climate related risks: floods and landslides (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)
100 %
100 %
059
Adaptation to climate change measures and prevention and management of climate related risks: fires (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)
100 %
100 %
060
Adaptation to climate change measures and prevention and management of climate related risks: others, e.g. storms and drought (including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches)
100 %
100 %
061
Risk prevention and management of non-climate related natural risks (for example earthquakes) and risks linked to human activities (for example technological accidents), including awareness raising, civil protection and disaster management systems, infrastructures and ecosystem based approaches
0 %
100 %
062
Provision of water for human consumption (extraction, treatment, storage and distribution infrastructure, efficiency measures, drinking water supply)
0 %
100 %
063
Provision of water for human consumption (extraction, treatment, storage and distribution infrastructure, efficiency measures, drinking water supply) compliant with efficiency criteria
 (
17
)
40 %
100 %
064
Water management and water resource conservation (including river basin management, specific climate change adaptation measures, reuse, leakage reduction)
40 %
100 %
065
Waste water collection and treatment
0 %
100 %
066
Waste water collection and treatment compliant with energy efficiency criteria
 (
18
)
40 %
100 %
067
Household waste management: prevention, minimisation, sorting, reuse, recycling measures
40 %
100 %
068
Household waste management: residual waste treatment
0 %
100 %
069
Commercial, industrial waste management: prevention, minimisation, sorting, reuse, recycling measures
40 %
100 %
070
Commercial, industrial waste management: residual and hazardous waste
0 %
100 %
071
Promoting the use of recycled materials as raw materials
0 %
100 %
072
Use of recycled materials as raw materials compliant with the efficiency criteria
 (
19
)
100 %
100 %
073
Rehabilitation of industrial sites and contaminated land
0 %
100 %
074
Rehabilitation of industrial sites and contaminated land compliant with efficiency criteria
 (
20
)
40 %
100 %
075
Support to environmentally-friendly production processes and resource efficiency in SMEs
40 %
40 %
076
Support to environmentally-friendly production processes and resource efficiency in large enterprises
40 %
40 %
077
Air quality and noise reduction measures
40 %
100 %
078
Protection, restoration and sustainable use of Natura 2000 sites
40 %
100 %
079
Nature and biodiversity protection, natural heritage and resources, green and blue infrastructure
40 %
100 %
080
Other measures to reduce greenhouse gas emissions in the area of preservation and restoration of natural areas with high potential for carbon absorption and storage, e.g. by rewetting of moorlands, the capture of landfill gas
100 %
100 %
081
Clean urban transport infrastructure
 (
21
)
100 %
40 %
082
Clean urban transport rolling stock
 (
22
)
100 %
40 %
083
Cycling infrastructure
100 %
100 %
084
Digitalisation of urban transport
0 %
0 %
085
Digitalisation of transport when dedicated in part to greenhouse gas emissions reduction: urban transport
40 %
0 %
086
Alternative fuels infrastructure
 (
23
)
100 %
40 %
Policy objective 3: A more connected Europe by enhancing mobility
087
 (
24
)
Newly built or upgraded motorways and roads - TEN-T core network
0 %
0 %
088
Newly built or upgraded motorways and roads - TEN-T comprehensive network
0 %
0 %
089
Newly built or upgraded secondary road links to TEN-T road network and nodes
0 %
0 %
090
Newly built or upgraded other national, regional and local access roads
0 %
0 %
091
Reconstructed or modernised motorways and roads - TEN-T core network
0 %
0 %
092
Reconstructed or modernised motorways and roads - TEN-T comprehensive network
0 %
0 %
093
Other reconstructed or modernised roads (motorway, national, regional or local)
0 %
0 %
094
Digitalisation of transport: road
0 %
0 %
095
Digitalisation of transport when dedicated in part to greenhouse gas emissions reduction: road
40 %
0 %
096
Newly built or upgraded railways - TEN-T core network
100 %
40 %
097
Newly built or upgraded railways - TEN-T comprehensive network
100 %
40 %
098
Other newly built or upgraded railways
40 %
40 %
099
Other newly built or upgraded railways – electric/zero emission
 (
25
)
100 %
40 %
100
Reconstructed or modernised railways - TEN-T core network
100 %
40 %
101
Reconstructed or modernised railways - TEN-T comprehensive network
100 %
40 %
102
Other reconstructed or modernised railways
40 %
40 %
103
Other reconstructed or modernised railways – electric/zero emission
 (
26
)
100 %
40 %
104
Digitalisation of transport: rail
40 %
0 %
105
European Rail Traffic Management System (ERTMS)
40 %
40 %
106
Mobile rail assets
0 %
40 %
107
Mobile zero emission/electric powered
 (
26
)
 rail assets
100 %
40 %
108
Multimodal transport (TEN-T)
40 %
40 %
109
Multimodal transport (not urban)
40 %
40 %
110
Seaports (TEN-T)
0 %
0 %
111
Seaports (TEN-T) excluding facilities dedicated to transport of fossil fuels
40 %
0 %
112
Other seaports
0 %
0 %
113
Other seaports excluding facilities dedicated to transport of fossil fuels
40 %
0 %
114
Inland waterways and ports (TEN-T)
0 %
0 %
115
Inland waterways and ports (TEN-T) excluding facilities dedicated to transport of fossil fuels
40 %
0 %
116
Inland waterways and ports (regional and local)
0 %
0 %
117
Inland waterways and ports (regional and local) excluding facilities dedicated to transport of fossil fuels
40 %
0 %
118
Security, safety and air traffic management systems, for existing airports
0 %
0 %
119
Digitising transport: other transport modes
0 %
0 %
120
Digitising transport when dedicated in part to greenhouse gas emissions reduction: other transport modes
40 %
0 %
Policy objective 4: A more social and inclusive Europe implementing the European Pillar of Social Rights
121
Infrastructure for early childhood education and care
0 %
0 %
122
Infrastructure for primary and secondary education
0 %
0 %
123
Infrastructure for tertiary education
0 %
0 %
124
Infrastructure for vocational education and training and adult learning
0 %
0 %
125
Housing infrastructure for migrants, refugees and persons under or applying for international protection
0 %
0 %
126
Housing infrastructure (other than for migrants, refugees and persons under or applying for international protection)
0 %
0 %
127
Other social infrastructure contributing to social inclusion in the community
0 %
0 %
128
Health infrastructure
0 %
0 %
129
Health equipment
0 %
0 %
130
Health mobile assets
0 %
0 %
131
Digitalisation in health care
0 %
0 %
132
Critical equipment and supplies necessary to address emergency situation
0 %
0 %
133
Temporary reception infrastructure for migrants, refugees and persons under or applying for international protection
0 %
0 %
134
Measures to improve access to employment
0 %
0 %
135
Measures to promote access to employment of long-term unemployed
0 %
0 %
136
Specific support for youth employment and socio-economic integration of young people
0 %
0 %
137
Support for self-employment and business start-ups
0 %
0 %
138
Support for social economy and social enterprises
0 %
0 %
139
Measures to modernise and strengthen labour market institutions and services to assess and anticipate skills needs and to ensure timely and tailor-made assistance
0 %
0 %
140
Support for labour market matching and transitions
0 %
0 %
141
Support for labour mobility
0 %
0 %
142
Measures to promote women’s labour market participation and reduce gender-based segregation in the labour market
0 %
0 %
143
Measures promoting work-life balance, including access to childcare and care for dependent persons
0 %
0 %
144
Measures for a healthy and well–adapted working environment addressing health risks, including promotion of physical activity
0 %
0 %
145
Support for the development of digital skills
0 %
0 %
146
Support for adaptation of workers, enterprises and entrepreneurs to change
0 %
0 %
147
Measures encouraging active and healthy ageing
0 %
0 %
148
Support for early childhood education and care (excluding infrastructure)
0 %
0 %
149
Support for primary to secondary education (excluding infrastructure)
0 %
0 %
150
Support for tertiary education (excluding infrastructure)
0 %
0 %
151
Support for adult education (excluding infrastructure)
0 %
0 %
152
Measures to promote equal opportunities and active participation in society
0 %
0 %
153
Pathways to integration and re-entry into employment for disadvantaged people
0 %
0 %
154
Measures to improve access of marginalised groups such as the Roma to education, employment and to promote their social inclusion
0 %
0 %
155
Support to the civil society working with marginalised communities such as the Roma
0 %
0 %
156
Specific actions to increase participation of third-country nationals in employment
0 %
0 %
157
Measures for the social integration of third-country nationals
0 %
0 %
158
Measures to enhancing the equal and timely access to quality, sustainable and affordable services
0 %
0 %
159
Measures to enhancing the delivery of family and community-based care services
0 %
0 %
160
Measures to improve the accessibility, effectiveness and resilience of healthcare systems (excluding infrastructure)
0 %
0 %
161
Measures to improve access to long-term care (excluding infrastructure)
0 %
0 %
162
Measures to modernise social protection systems, including promoting access to social protection
0 %
0 %
163
Promoting social integration of people at risk of poverty or social exclusion, including the most deprived and children
0 %
0 %
164
Addressing material deprivation through food and/or material assistance to the most deprived, including accompanying measures
0 %
0 %
Policy objective 5: A Europe closer to citizens by fostering the sustainable and integrated development of all types of territories and local initiatives
165
Protection, development and promotion of public tourism assets and tourism services
0 %
0 %
166
Protection, development and promotion of cultural heritage and cultural services
0 %
0 %
167
Protection, development and promotion of natural heritage and eco-tourism other than Natura 2000 sites
0 %
100 %
168
Physical regeneration and security of public spaces
0 %
0 %
169
Territorial development initiatives, including preparation of territorial strategies
0 %
0 %
Other codes related to policy objectives 1-5
170
Improve the capacity of programme authorities and bodies linked to the implementation of the Funds
0 %
0 %
171
Enhancing cooperation with partners both within and outside the Member State
0 %
0 %
172
Cross-financing under the ERDF (support to ESF+-type actions necessary for the implementation of the ERDF part of the operation and directly linked to it)
0 %
0 %
173
Enhancing institutional capacity of public authorities and stakeholders to implement territorial cooperation projects and initiatives in a cross-border, transnational, maritime and inter-regional context
0 %
0 %
174
Interreg: border crossing management and mobility and migration management
0 %
0 %
175
Outermost regions: compensation of any additional costs due to accessibility deficit and territorial fragmentation
0 %
0 %
176
Outermost regions: specific action to compensate additional costs due to size market factors
0 %
0 %
177
Outermost regions: support to compensate additional costs due to climate conditions and relief difficulties
40 %
40 %
178
Outermost regions: airports
0 %
0 %
Technical assistance
179
Information and communication
0 %
0 %
180
Preparation, implementation, monitoring and control
0 %
0 %
181
Evaluation and studies, data collection
0 %
0 %
182
Reinforcement of the capacity of Member State authorities, beneficiaries and relevant partners
0 %
0 %
TABLE 2: CODES FOR THE FORM OF SUPPORT DIMENSION
 (
27
)
FORM OF SUPPORT
01
Grant
02
Support through financial instruments: equity or quasi-equity
03
Support through financial instruments: loan
04
Support through financial instruments: guarantee
05
Support through financial instruments: Grants within a financial instrument operation
06
Prize
TABLE 3: CODES FOR THE TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS DIMENSION
TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS
Integrated territorial investment (ITI)
ITI focused on sustainable urban development
01
Urban neighbourhoods
x
02
Cities, towns and suburbs
x
03
Functional urban areas
x
04
Rural areas
05
Mountainous areas
06
Islands and coastal areas
07
Sparsely populated areas
08
Other types of territories targeted
Community-led local development (CLLD)
CLLD focused on sustainable urban development
09
Urban neighbourhoods
x
10
Cities, towns and suburbs
x
11
Functional urban areas
x
12
Rural areas
13
Mountainous areas
14
Islands and coastal areas
15
Sparsely populated areas
16
Other types of territories targeted
Other type of territorial tool
Other type of territorial tool focused on sustainable urban development
17
Urban neighbourhoods
x
18
Cities, towns and suburbs
x
19
Functional urban areas
x
20
Rural areas
21
Mountainous areas
22
Islands and coastal areas
23
Sparsely populated areas
24
Other types of territories targeted
Other approaches
 (
28
)
25
Urban neighbourhoods
26
Cities, towns and suburbs
27
Functional urban areas
28
Rural areas
29
Mountainous areas
30
Islands and coastal areas
31
Sparsely populated areas
32
Other types of territories targeted
33
No territorial targeting
TABLE 4: CODES FOR THE ECONOMIC ACTIVITY DIMENSION
01
Agriculture and forestry
02
Fisheries
03
Aquaculture
04
Other blue economy sectors
05
Manufacture of food products and beverages
06
Manufacture of textiles and textile products
07
Manufacture of transport equipment
08
Manufacture of computer, electronic and optical products
09
Other unspecified manufacturing industries
10
Construction
11
Mining and quarrying
12
Electricity, gas, steam, hot water and air conditioning
13
Water supply, sewerage, waste management and remediation act
14
Transport and storage
15
Information and communication activities, including telecomm
16
Wholesale and retail trade
17
Tourism, accommodation and food service activities
18
Financial and insurance activities
19
Real estate, renting and business services activities
20
Public administration
21
Education
22
Human health activities
23
Social work activities, community, social and personal services
24
Activities linked to the environment
25
Arts, entertainment, creative industries and recreation
26
Other unspecified services
TABLE 5: CODES FOR THE LOCATION DIMENSION
LOCATION
Code
Location
Code of region or area where operation is located or carried out, as set out in the common classification of territorial units for statistics (NUTS) provided in Annex I to Regulation (EC) No 1059/2003.
TABLE 6: CODES FOR ESF+ SECONDARY THEMES
ESF+ SECONDARY THEME
Coefficient for the calculation of support to climate change objectives
01
Contributing to green skills and jobs and the green economy
100 %
02
Developing digital skills and jobs
0 %
03
Investing in research and innovation and smart specialisation
0 %
04
Investing in small and medium-sized enterprises (SMEs)
0 %
05
Non-discrimination
0 %
06
Addressing child poverty
0 %
07
Capacity building of social partners
0 %
08
Capacity building of the civil society organisations
0 %
09
Not applicable
0 %
10
Addressing challenges identified in the European Semester
 (
29
)
0 %
TABLE 7: CODES FOR ESF+ / ERDF / COHESION FUND / JTF GENDER EQUALITY DIMENSION
ESF+/ERDF/ Cohesion Fund/ JTF gender equality dimension
Coefficient for the calculation of support to gender equality
01
Gender targeting
100 %
02
Gender mainstreaming
40 %
03
Gender neutral
0 %
TABLE 8: CODES FOR THE MACRO-REGIONAL AND SEA BASIN STRATEGIES
MACRO-REGIONAL AND SEA BASIN STRATEGIES
01
Adriatic & Ionian Region Strategy
02
Alpine Region Strategy
03
Baltic Sea Region Strategy
04
Danube Region Strategy
05
Arctic Ocean
06
Atlantic Strategy
07
Black Sea
08
Mediterranean Sea
09
North Sea
10
Western Mediterranean Strategy
11
No contribution to macro-regional or sea basin strategies
(
1
)
  For the specific objective ‘enabling regions and people to address the social, employment, economic and environmental impacts of the transition towards the Union’s 2030 targets for energy and climate and a climate-neutral economy of the Union by 2050, based on the Paris Agreement’ supported by the JTF, intervention fields under any policy objectives may be used, provided they are consistent with Articles 8 and 9 of the JTF Regulation and are in accordance with the relevant territorial just transition plan. For that specific objective, the coefficient for the calculation of support to climate change objectives is set at 100 % for all intervention fields used.
(
2
)
  Where a Member State’s recognised amount in support for climate objectives under its Recovery and Resilience Plan has been increased following the application of point (e) of Article 18(4) of Regulation (EU) 2021/241, an identical proportionate increase in the level of that Member State’s contribution to its support for climate objectives shall also be applied under cohesion policy.
(
3
)
  The intervention fields are grouped by policy objectives, but their use is not limited to them. Any intervention field can be used under any policy objective. Especially for policy objective 5 all dimension codes under policy objectives 1 to 4 may be chosen in addition to those listed under policy objective 5.
(
4
)
  Large enterprises are all enterprises other than SMEs, including small mid-cap companies.
(
5
)
  If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.
(
6
)
  If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.
(
7
)
  This code is only available for use where temporary measures for the use of the ERDF in response to exceptional circumstances are implemented pursuant to Article 5(6) ERDF and CF Regulation.
(
8
)
  If the objective of the measure is that the activity has to process or collect data to enable greenhouse gas emission reductions that result in demonstrated substantial lifecycle greenhouse gas emissions savings; or if the objective of the measure requires data centres to comply with “European Code of Conduct on Data Centre Energy Efficiency”.
(
9
)
  If the objective of the measure is (a) to achieve, on average, at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786 of 8 May 2019 on building renovation (
OJ L 127, 16.5.2019, p. 34
) or (b) to achieve, on average, at least a 30 % reduction of direct and indirect greenhouse gas emissions compared to the 
ex-ante
 emissions.
(
10
)
  If the objective of the measure is to achieve, on average, at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786. The renovation of buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.
(
11
)
  If the objective of the measures concerns the construction of new buildings with a Primary Energy Demand (PED) that is at least 20 % lower than the NZEB requirement (nearly zero-energy building, national directives). The construction of new energy efficient buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.
(
12
)
  If the objective of the measure is to achieve, on average (a) at least a medium-depth level renovation as defined in Commission Recommendation (EU) 2019/786 or (b), at least a 30 % reduction of direct and indirect greenhouse gas emissions compared to the 
ex-ante
 emissions. The renovation of buildings is also meant to include infrastructure in the sense of intervention fields 120 to 127.
(
13
)
  If the objective of the measure relates to the production of electricity or heat from biomass, in line with Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (
OJ L 328, 21.12.2018, p. 82
).
(
14
)
  If the objective of the measure relates to the production of electricity or heat from biomass, in line with Directive (EU) 2018/2001; and if the objective of the measure is to achieve at least 80 % greenhouse gas emission savings at the facility from the use of biomass in relation to the greenhouse gas saving methodology and the relative fossil fuel comparator set out in Annex VI to Directive (EU) 2018/2001. If the objective of the measure relates to the production of biofuel from biomass (excluding food and feed crops), in line with Directive (EU) 2018/2001; and if the objective of the measure is to achieve at least 65 % greenhouse gas emission savings at the facility from the use of biomass for this purpose in relation to the greenhouse gas saving methodology and the relative fossil fuel comparator set out in Annex V to Directive (EU) 2018/2001.
(
15
)
  This field cannot be used when supporting fossil fuels under point (h) of Article 7(1) ERDF and Cohesion Fund Regulation.
(
16
)
  In case of high-efficiency cogeneration, if the objective of the measure is to achieve life cycle emissions that are lower than 100gCO2e/kWh or heat/cool produced from waste heat. In the case of district heating/cooling, if the associated infrastructure follows Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (
OJ L 315 14.11.2012, p. 1
), or the existing infrastructure is refurbished to meet the definition of the efficient district heating and cooling, or the project is an advanced pilot system (control and energy management systems, Internet of Things) or leads to a lower temperature regime in the district heating and cooling system.
(
17
)
  If the objective of the measure is for the constructed system to have an average energy consumption of <= 0.5 kWh or an Infrastructure Leakage Index (ILI) of <= 1.5, and for the renovation activity to decrease the average energy consumption by more than 20 % or decrease leakage by more than 20 %.
(
18
)
  If the objective of the measure for the constructed front-to-end waste water system to have net zero energy use or for the renewal of the front-to-end waste water system to lead to a decreased average energy use by at least 10 % (solely by energy efficiency measures and not by material changes or changes in load).
(
19
)
  If the objective of the measure is to convert at least 50 %, in terms of weight, of the processed separately collected non-hazardous waste into secondary raw materials.
(
20
)
  If the objective of the measure is to turn industrial sites and contaminated land into a natural carbon sink.
(
21
)
  Clean urban transport infrastructure refers to infrastructure that enables the operation of zero-emission rolling stock.
(
22
)
  Clean urban transport rolling stock refers to zero-emission rolling stock.
(
23
)
  If the objective of the measure is in line with Directive (EU) 2018/2001.
(
24
)
  For intervention fields 087 to 091, intervention fields 081, 082 and 086 can be used for elements of the measures that relate to interventions in alternative fuels, including EV charging, or public transport.
(
25
)
  If the objective of the measure relates to electrified trackside and associated subsystems or if there is a plan for electrification or it will be fit for use by zero tailpipe emission trains within 10 years.
(
26
)
  Also applies to bi-mode trains.
(
27
)
  This table is applicable to the EMFAF for the purpose of Table 12 of Annex VII.
(
28
)
  Other approaches undertaken under policy objectives other than policy objective 5 and not in a form of integrated territorial investment or in form of community-led local development.
(
29
)
  Including in their national reform programmes as well as in the relevant country-specific recommendations (adopted in accordance with Articles 121(2) and 148(4) TFEU).
ANNEX II
Template for Partnership Agreement - Article 10(6)
(
1
)
Reference: Article 10(5) of Regulation (EU) 2021/1060 (CPR). The justifications and text fields under points 1-10 of this Annex amount to no more than 35 pages, whereby one page contains on average 3 000 characters without spaces.
CCI
[15]
 (
2
)
Title
[255]
Version
First year
[4]
Last year
[4]
Commission decision number
Commission decision date
1.   Selection of policy objectives and the JTF specific objective
Reference: point (a) of Article 11(1) CPR
Table 1: Selection of policy objective and JTF specific objective with justification
Selected objective
Programme
Fund
Justification for selection of a policy objective or JTF-specific objective
[3 500  per objective]
2.   Policy choices, coordination and complementarity 
(
3
)
Reference: points (b)(i), (ii) and (iii) of Article 11(1) CPR
A summary of the policy choices and the main results expected for each of the funds covered by the Partnership Agreement – point (b)(i) of Article 11(1) CPR
Text field
Coordination, demarcation and complementarities between the Funds and, where appropriate, coordination between national and regional programmes – point (b)(ii) of Article 11(1) CPR
Text field
Complementarities and synergies between the funds covered by the Partnership Agreement, the AMIF, the ISF, the BMVI, and other Union instruments – point (b)(iii) of Article 11(1) CPR
Text field
3.   Contribution to the budgetary guarantee under InvestEU with justification 
(
4
)
Reference: point (g) of Article 11(1) and Article 14 CPR
Table 2A: Contribution to InvestEU (breakdown by year)
Contribution from
Contribution to
Breakdown by year
Fund
Category of region
InvestEU window(s)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 2B: Contribution to InvestEU (summary)
Category of region
Window 1 Sustainable Infrastructure
Window 2 Research, Innovation and Digitisation
Window 3 SME
Window 4
Social Investment and Skills
Total
(a)
(b)
(c)
(d)
(f)=(a)+(b)+(c)+(d)
ERDF
More developed
Less developed
Transition
ESF+
More developed
Less developed
Transition
Cohesion Fund
EMFAF
Total
Text field [3 500] (justification taking into account how those amounts contribute to the achievement of policy objectives selected in the Partnership Agreement in line with Art. 10(1) of the InvestEU Regulation)
4.   Transfers 
(
5
)
MS requests a
☐
transfer between categories of region
☐
transfer to instruments under direct or indirect management
☐
transfer between ERDF, ESF+, Cohesion Fund or to another Fund or Funds
☐
transfer of ERDF and ESF+ resources as complementary support to the JTF
☐
transfers from European territorial cooperation to Investment for jobs and growth
4.1.   Transfer between categories of region
Reference: point (e) of Article 11(1) and Article 111 CPR
Table 3A: Transfers between categories of region (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Category of region
Category of region
2021
2022
2023
2024
2025
2026
2027
Total
More developed
More developed /
Transition /
Less developed
Transition
Less developed
Table 3B. Transfer between categories of region (summary)
Category of region
Allocation by category of region
Transfer to:
Transfer amount
Share of the initial allocation transferred
Allocation by category of region after the transfer
Less developed
More developed
Transition
More developed
Transition
Less developed
Transition
More developed
Less developed
Text field [3 500] (justification)
4.2.   Transfers to instruments under direct or indirect management
Reference: Article 26(1) CPR
Table 4A: Transfers to instruments under direct or indirect management where such possibility is provided for in the basic act
 (
*1
)
 (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Fund
Category of region
Instrument
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 4B: Transfers to instruments under direct or indirect management where such possibility is provided for in the basic act
 (
*2
)
 (summary)
Fund
Category of region
Instrument 1
Instrument 2
Instrument 3
Instrument 4
Instrument 5
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
EMFAF
Total
Text field [3 500] (justification)
4.3.   Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds
Reference: Article 26(1) CPR
Table 5A: Transfers between ERDF, ESF+ and Cohesion Fund and to other Fund or Funds
 (
*3
)
 (breakdown by year)
Transfers from
Transfers to
Breakdown by year
Fund
Category of region
Fund
Category of region (where relevant)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
ERDF, ESF+ or Cohesion Fund, EMFAF, AMIF, ISF, BMVI
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 5B: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds (summary)
 (
*4
)
Transfer to/Transfer from
ERDF
ESF+
Cohesion Fund
EMFAF
AMIF
ISF
BMVI
Total
More developed
Transition
Less developed
More developed
Transition
Less developed
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
EMFAF
Total
Text field [3 500] (justification)
4.4.   Transfer of ERDF and ESF+ resources as complementary support to the JTF, with justification 
(
6
)
Reference: Article 27 CPR
Table 6A: Transfer of ERDF and ESF+ resources as complementary support to the JTF (breakdown by year)
Fund
Category of region
Fund
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
JTF
 (
*5
)
Transition
Less developed
ESF+
More developed
JTF
Transition
Less developed
Table 6B: Transfer of ERDF and ESF+ resources as complementary support to the JTF (summary)
Article 3 JTF Regulation allocation prior to transfers
Transfers to JTF to the territory located in
 (
*6
)
:
Transfer (complementary support) per category of region from:
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Total
More developed
Transition
Less developed
Text field [3 500] (justification)
4.5.   Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal
Reference: Article 111(3) CPR
Table 7: Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal
Transfer from European territorial cooperation goal (Interreg)
2021
2022
2023
2024
2025
2026
2027
Total
Cross-border
Transnational
Outermost
Transfer to Investment for jobs and growth goal
Fund
Category of region
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
JTF
N/A
Cohesion Fund
N/A
Text field [3 500] (justification)
5.   The form of Union contribution for technical assistance
Reference: point (f) of Article 11(1) CPR
The choice of the form of the Union contribution to technical assistance
☐
Technical assistance pursuant to Article 36(4)
 (
*7
)
☐
Technical assistance pursuant to Article 36(5)
 (
*8
)
Text field [3 500] (justification)
6.   Thematic concentration
6.1.
Reference: Article 4(3) ERDF and CF Regulation
Member State decides to
☐
comply with thematic concentration at national level
☐
comply with thematic concentration at category of region level
☐
take into account Cohesion Fund resources for the purpose of thematic concentration
6.2.
Reference: point (c) of Article 11(1) CPR and Article 7 ESF+ Regulation
Member State complies with thematic concentration requirements
… % social inclusion
Programmed under specific objectives (h) – (l) of Article 4 ESF+ Regulation
Planned ESF+ programmes
1
2
… % support to the most deprived
Programmed under specific objectives (m), and in duly justified cases (l) of Article 4 ESF+ Regulation
Planned ESF+ programmes
1
2
… % support to youth employment
Programmed under specific objectives (a), (f) and (l) of Article 4 ESF+ Regulation
Planned ESF+ programmes
1
2
… % support to tackling child poverty
Programmed under specific objectives (f), (h) – (l) of Article 4 ESF+ Regulation
Planned ESF+ programmes
1
2
…% capacity building social partners and NGOs
Programmed under all specific objectives except (m) of Article 4 ESF+ Regulation
Planned ESF+ programmes
1
2
7.   Preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective, JTF specific objective and technical assistance, at national and where appropriate regional level
Reference: point (c) of Article 11(1) CPR
Table 8: Preliminary financial allocation from ERDF, Cohesion Fund, JTF, ESF+, EMFAF by policy objective, JTF specific objective and technical assistance
 (
*9
)
Policy objectives, JTF specific objective or technical assistance
ERDF
Cohesion Fund allocation at national level
JTF
 (
*10
)
ESF+
EMFAF allocation at national level
Total
Allocation at national level
Category of region
Allocation by category of region
Allocation at national level
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Allocation at national level
Category of region
Allocation by category of region
Policy objective 1
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Policy objective 2
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Policy objective 3
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Policy objective 4
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Policy objective 5
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
JTF specific objective
Technical assistance pursuant to Article 36(4) CPR (where relevant)
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Technical assistance pursuant to Article 36(5) CPR (where relevant)
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Technical assistance pursuant to Article 37 CPR (where relevant)
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Total
More developed
More developed
Transition
Transition
Less developed
Less developed
Outermost and northern sparsely populated
Outermost and northern sparsely populated
Article 7 JTF Regulation resources related to Article 3 JTF Regulation resources
Article 7 JTF Regulation resources related to Article 4 JTF Regulation resources
Total
Text field [3 500] (justification)
8.   List of planned programmes under the funds covered by the Partnership agreement with the respective preliminary financial allocations by fund and the corresponding national contribution by category of region
Reference: point (h) of Article 11(1) and Article 110 CPR
Table 9A: List of planned programmes
 (
7
)
 with preliminary financial allocations
 (
*11
)
Title [255]
Fund
Category of region
Union contribution
National contribution
Total
Programme
 (
*12
)
 1
ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 2
Cohesion Fund
N/A
Programme 3
ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 4
JTF allocation (Article 3 JTF Regulation)
N/A
JTF allocation (Article 4 JTF Regulation)
N/A
Total
ERDF, Cohesion Fund, JTF, ESF+
Programme 5
EMFAF
N/A
Table 9B: List of planned programmes
 (
8
)
 with preliminary financial allocations
 (
*13
)
Title [255]
Fund
Category of region
Union contribution
National contribution
Total
Union contribution without technical assistance pursuant to Article 36(5) CPR
Union contribution for technical assistance pursuant to Article 36(5) CPR
Programme
 (
*14
)
 1
ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 2
Cohesion Fund
N/A
Programme 3
ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
Programme 4
JTF allocation (Article 3 JTF Regulation)
N/A
JTF allocation (Article 4 JTF Regulation)
N/A
Total
ERDF, Cohesion Fund, ESF+, JTF
Programme 5
EMFAF
N/A
Total
All funds
Reference: Article 11 CPR
Table 10: List of planned Interreg programmes
Programme 1
Title 1 [255]
Programme 2
Title 1 [255]
9.   A summary of actions planned to reinforce administrative capacity of the implementation of the funds covered by the Partnership Agreement
Reference: point (i) of Article 11(1) CPR
Text field [4 500]
10.   An integrated approach to address the demographic challenges and/or specific needs of regions and areas (where appropriate)
Reference: point (j) of Article 11(1) CPR and Article 10 ERDF and CF Regulation
Text field [3 500]
11.   A summary of the assessment of the fulfilment of relevant enabling conditions referred to in Article 15 and Annexes III and IV (optional)
Reference: Article 11 CPR
Table 11: Enabling conditions
Enabling condition
Fund
Selected specific objective
(N/A to the EMFAF)
Summary of the assessment
[1 000 ]
12.   Preliminary climate contribution target
Reference: Article 6(2) and point (d) of Article 11(1) CPR
Fund
Preliminary climate contribution
 (
9
)
ERDF
Cohesion Fund
(
1
)
  As regards the ERDF, only table 2 in section 8 is relevant for European territorial cooperation goal (Interreg), while all the information in the remaining sections and tables concern only the Investment for jobs and growth goal.
(
2
)
  Numbers in square brackets refer to number of characters without spaces.
(
3
)
  The total length of the text inserted in the three text fields above shall be between 10 000 and 30 000 characters.
(
4
)
  Contributions shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.
(
5
)
  Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.
(
*1
)
  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.
(
*2
)
  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.
(
*3
)
  Transfers between ERDF and ESF+ can only be done within the same category of region.
(
*4
)
  Transfer to other programmes. Transfers between ERDF and ESF+ can only be done within the same category of region.
(
6
)
  This transfer is preliminary. It should be confirmed or corrected at the first adoption of programme(s) with JTF allocation, as indicated in Annex V.
(
*5
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*6
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*7
)
  If chosen table 1 of section 8 is to be filled in.
(
*8
)
  If chosen table 2 of section 8 is to be filled in.
(
*9
)
  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.
(
*10
)
  JTF amounts after the envisaged complementary support from the ERDF and ESF+.
(
*11
)
  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.
(
*12
)
  Programmes may have joint support from the Funds in line with Article 25(1) CPR (as priorities may use support from one or more Funds in line with Article 22(2) CPR). Whenever the JTF contributes to a programme, the JTF allocation needs to include complementary transfers and be split to present amounts in accordance with Articles 3 and 4 JTF Regulation.
(
7
)
  In case Article 36(4) CPR technical assistance was chosen.
(
*13
)
  The amount should include the flexibility amounts in accordance with Article 18 CPR that have been preliminarily allocated. The actual allocation of the flexibility amounts will only be confirmed at the mid-term review.
(
*14
)
  Programmes may have joint support from the Funds in line with Article 25(1) CPR (as priorities may use support from one or more Funds in line with Article 22(2) CPR). Whenever the JTF contributes to a programme, the JTF allocation needs to include complementary transfers and be split to present amounts in accordance with Articles 3 and 4 JTF Regulation.
(
8
)
  In case Article 36(5) CPR technical assistance was chosen.
(
9
)
  Corresponding to information included or to be included in programmes as a result of the types of intervention and the indicative financial breakdown pursuant to point (d)(viii) of Article 22(3) CPR.
ANNEX III
Horizontal enabling conditions – Article 15(1)
Applicable to all specific objectives
Name of enabling conditions
Fulfilment criteria
Effective monitoring mechanisms of the public procurement market
Monitoring mechanisms are in place that cover all public contracts and their procurement under the Funds in line with Union procurement legislation. That requirement includes:
1.
Arrangements to ensure compilation of effective and reliable data on public procurement procedures above the Union thresholds in accordance with reporting obligations under Articles 83 and 84 of Directive 2014/24/EU and Articles 99 and 100 of Directive 2014/25/EU.
2.
Arrangements to ensure the data cover at least the following elements:
(a)
quality and intensity of competition: names of winning bidder, number of initial bidders and contractual value;
(b)
information on final price after completion and on participation of SMEs as direct bidders, where national systems provide such information.
3.
Arrangements to ensure monitoring and analysis of the data by the competent national authorities in accordance with Article 83(2) of Directive 2014/24/EU and Article 99(2) of Directive 2014/25/EU.
4.
Arrangements to make the results of the analysis available to the public in accordance with Article 83(3) of Directive 2014/24/EU and Article 99(3) Directive 2014/25/EU.
5.
Arrangements to ensure that all information pointing to suspected bid-rigging situations is communicated to the competent national bodies in accordance with Article 83(2) of Directive 2014/24/EU and Article 99(2) of Directive 2014/25/EU.
Tools and capacity for effective application of State aid rules
Managing authorities have the tools and capacity to verify compliance with State aid rules:
1.
For undertakings in difficulty and undertakings under a recovery requirement.
2.
Through access to expert advice and guidance on State aid matters, provided by State aid experts of local or national bodies.
Effective application and implementation of the Charter of Fundamental Rights
Effective mechanisms are in place to ensure compliance with the Charter of Fundamental Rights of the European Union ('the Charter') which include:
1.
Arrangements to ensure compliance of the programmes supported by the Funds and their implementation with the relevant provisions of the Charter.
2.
Reporting arrangements to the monitoring committee regarding cases of non-compliance of operations supported by the Funds with the Charter and complaints regarding the Charter submitted in accordance with the arrangements made pursuant to Article 69(7).
Implementation and application of the United Nations Convention on the rights of persons with disabilities (UNCRPD) in accordance with Council Decision 2010/48/EC
 (
1
)
A national framework to ensure implementation of the UNCRPD is in place that includes:
1.
Objectives with measurable goals, data collection and monitoring mechanisms.
2.
Arrangements to ensure that the accessibility policy, legislation and standards are properly reflected in the preparation and implementation of the programmes.
3.
Reporting arrangements to the monitoring committee regarding cases of non-compliance of operations supported by the Funds with the UNCRPD and complaints regarding the UNCRPD submitted in accordance with the arrangements made pursuant to Article 69(7).
(
1
)
  Council Decision of 26 November 2009 concerning the conclusion, by the European Community, of the United Nations Convention on the Rights of Persons with Disabilities (
OJ L 23, 27.1.2010, p. 35
).
ANNEX IV
Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 15(1)
Policy objective
Specific objective
Name of enabling condition
Fulfilment criteria for the enabling condition
1.
A more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity
ERDF:
Developing and enhancing research and innovation capacities and the uptake of advanced technologies
Developing skills for smart specialisation, industrial transition and entrepreneurship
1.1.
Good governance of national or regional smart specialisation strategy
Smart specialisation strategy or strategies shall be supported by:
1.
Up-to-date analysis of challenges for innovation diffusion and digitalisation.
2.
Existence of competent regional or national institution or body, responsible for the management of the smart specialisation strategy.
3.
Monitoring and evaluation tools to measure performance towards the objectives of the strategy.
4.
Functioning of stakeholder co-operation (“entrepreneurial discovery process”).
5.
Actions necessary to improve national or regional research and innovation systems, where relevant.
6.
Where relevant, actions to support industrial transition.
7.
Measures for enhancing cooperation with partners outside a given Member State in priority areas supported by the smart specialisation strategy.
ERDF:
Enhancing digital connectivity
1.2.
National or regional broadband plan
A national or regional broadband plan is in place which includes:
1.
An assessment of the investment gap that needs to be addressed to ensure that all Union citizens have access to very high capacity networks
 (
1
)
, based on:
(a)
a recent mapping
 (
2
)
 of existing private and public infrastructure and quality of service using standard broadband mapping indicators;
(b)
a consultation on planned investments in line with State aid requirements.
2.
The justification of planned public intervention on the basis of sustainable investment models that:
(a)
enhance affordability and access to open, quality and future-proof infrastructure and services;
(b)
adjust the forms of financial assistance to the identified market failures;
(c)
allow for a complementary use of different forms of financing from Union, national or regional sources.
3.
Measures to support demand and use of very high capacity networks, including actions to facilitate their roll-out, in particular through the effective implementation of the Directive 2014/61/EU of the European Parliament and of the Council
 (
3
)
.
4.
Technical assistance and expert advice mechanisms, such as a Broadband Competence Office, to reinforce the capacity of local stakeholders and advise project promoters.
5.
A monitoring mechanism based on standard broadband mapping indicators.
2.
A greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility
ERDF and Cohesion Fund:
Promoting energy efficiency and reducing greenhouse gas emissions
2.1.
Strategic policy framework to support energy efficiency renovation of residential and non-residential buildings
1.
A national long term renovation strategy to support the renovation of the national stock of residential and non-residential buildings is adopted, in line with the requirements of Directive (EU) 2010/31/EU of the European Parliament and of the Council
 (
4
)
, which:
(a)
entails indicative milestones for 2030, 2040 and 2050;
(b)
provides an indicative outline of financial resources to support the implementation of the strategy;
(c)
defines effective mechanisms for promoting investments in building renovation.
2.
Energy efficiency improvement measures to achieve required energy savings
ERDF and Cohesion Fund:
Promoting energy efficiency and reducing greenhouse gas emissions
Promoting renewable energy in accordance with Directive (EU) 2018/2001 of the European Parliament and of the Council
 (
5
)
, including the sustainability criteria set out therein
2.2.
Governance of the energy sector
The integrated national energy and climate plan is notified to the Commission, in accordance with Article 3 of Regulation (EU) 2018/1999 and consistent with the long-term greenhouse gas emission reduction objectives under the Paris Agreement, which includes:
1.
All elements required by the template set out in Annex I to Regulation (EU) 2018/1999.
2.
An outline of envisaged financial resources and mechanisms for measures promoting low-carbon energy.
ERDF and Cohesion Fund:
Promoting renewable energy in accordance with Directive (EU) 2018/2001, including the sustainability criteria set out therein
2.3.
Effective promotion of the use of renewable energy across sectors and across the Union
Measures are in place which ensure:
1.
Compliance with the 2020 binding national renewable energy target and with this share of renewable energy as a baseline up to 2030 or having taken additional measures in case the baseline is not maintained over any one-year period in accordance with the Directive (EU) 2018/2001 and Regulation (EU) 2018/1999.
2.
In accordance with the requirements of Directive (EU) 2018/2001 and Regulation (EU) 2018/1999, an increase of the share of renewable energy in the heating and cooling sector in line with Article 23 of Directive (EU) 2018/2001.
ERDF and Cohesion Fund:
Promoting climate change adaptation, and disaster risk prevention, and resilience, taking into account eco-system based approaches
2.4.
Effective disaster risk management framework.
A national or regional disaster risk management plan, established on the basis of risk assessments, taking due account of the likely impacts of climate change and the existing climate adaptation strategies, is in place and includes:
1.
Description of key risks, assessed in accordance with Article 6(1) of Decision No 1313/2013/EU of the European Parliament and of the Council
 (
6
)
, reflecting the current and evolving risk profile with an indicative 25 to 35 years timespan. The assessment shall build, for climate-related risks, on climate change projections and scenarios.
2.
Description of the disaster prevention, preparedness and response measures to address the key risks identified. The measures shall be prioritised in proportion to the risks and their economic impact, capacity gaps
 (
7
)
, effectiveness and efficiency, taking into account possible alternatives.
3.
Information on financing resources and mechanisms available for covering the operation and maintenance costs related to prevention, preparedness and response.
ERDF and Cohesion Fund:
Promoting access to water and sustainable water management
2.5.
Updated planning for required investments in water and wastewater sectors
For each or both sectors, a national investment plan is in place and includes:
1.
An assessment of the current state of implementation of Council Directive 91/271/EEC
 (
8
)
 and of Council Directive 98/83/EC
 (
9
)
.
2.
The identification and planning of any public investments, including an indicative financial estimation:
(a)
required to implement the Directive 91/271/EEC, including a prioritisation with regard to the size of agglomerations and the environmental impact, with investments broken down for each wastewater agglomeration;
(b)
required to implement Directive 98/83/EC;
(c)
required to match the needs stemming from Directive (EU) 2020/2184
 (
10
)
 , regarding in particular the revised quality parameters set out in Annex I of that Directive.
3.
An estimate of investments needed to renew existing wastewater and water supply infrastructure, including networks, based on their age and depreciation plans.
4.
An indication of potential sources of public financing, when needed to complement user charges.
ERDF and Cohesion Fund:
Promoting the transition to a circular and resource efficient economy
2.6.
Updated planning for waste management
One or more waste management plans as referred to in Article 28 of Directive 2008/98/EC of the European Parliament and of the Council
 (
11
)
 are in place, covering the entire territory of the Member State, and include:
1.
An analysis of the current waste management situation in the geographical entity concerned, including the type, quantity and source of waste generated and an evaluation of their future development taking into account the expected impacts of measures set out in the waste prevention programmes developed in accordance with Article 29 of Directive 2008/98/EC.
2.
An assessment of existing waste collection schemes, including the material and territorial coverage of separate collection and measures to improve its operation, as well as the need for new collection schemes.
3.
An investment gap assessment justifying the need for the closure of existing waste installations and additional or upgraded waste infrastructure, with an information of the sources of revenues available to meet operation and maintenance costs.
4.
Information on the location criteria for how future site locations identification will be determined and on the capacity of future waste treatment installations.
ERDF and Cohesion Fund:
Enhancing protection and preservation of nature, biodiversity and green infrastructure, including in urban areas, and reducing all forms of pollution;
2.7.
Prioritised action framework for the necessary conservation measures involving Union co-financing.
For interventions supporting nature conservation measures in connection with Natura 2000 areas within the scope of Council Directive 92/43/EEC
 (
12
)
:
A priority action framework pursuant to Article 8 of Directive 92/43/EEC is in place and includes all elements required by the template for the priority action framework for 2021-2027 agreed by the Commission and the Member States, including the identification of the priority measures and an estimate of financing needs.
3.
A more connected Europe by enhancing mobility
ERDF and Cohesion Fund:
Developing a climate resilient, intelligent, secure, sustainable and intermodal TEN-T;
Developing and enhancing sustainable, climate resilient, intelligent and intermodal national, regional and local mobility, including improved access to TEN-T and cross-border mobility
3.1.
Comprehensive transport planning at the appropriate level
Multimodal mapping of existing and planned infrastructures, except at local level, until 2030 is in place which:
1.
Includes economic assessment of the planned investments, underpinned by demand analysis and traffic modelling, which should take into account the anticipated impact of the opening of the rail services markets.
2.
Is consistent with the transport related elements of the integrated national energy and climate plan.
3.
Includes investments in TEN-T core network corridors, as defined by the CEF Regulation, in line with the respective TEN-T core network corridors work plans.
4.
For investments outside the TEN-T core network corridors, including in cross-border sections, ensures complementarity by providing sufficient connectivity of the urban networks, regions and local communities to the core TEN-T and its nodes.
5.
Ensures interoperability of the rail network, and, where relevant, reports on the deployment of ERTMS according to Commission Implementing Regulation (EU) 2017/6
 (
13
)
.
6.
Promotes multimodality, identifying needs for multimodal or transhipment freight and passengers terminals.
7.
Includes measures relevant for infrastructure planning aiming at promoting alternative fuels, in line with the relevant national policy frameworks.
8.
Presents the results of the assessment of road safety risks in line with existing national road safety strategies, together with a mapping of the affected roads and sections and providing with a prioritisation of the corresponding investments.
9.
Provides information on financing resources corresponding to the planned investments and required to cover operation and maintenance costs of the existing and planned infrastructures.
4.
A more social and inclusive Europe implementing the European Pillar of Social Rights
ERDF:
Enhancing the effectiveness and inclusiveness of labour markets and access to quality employment through developing social infrastructure and promoting social economy
ESF+:
Improving access to employment and activation measures for all jobseekers, in particular youth, especially through the implementation of the Youth Guarantee, for long-term unemployed and disadvantaged groups on the labour market, and for inactive people, as well as through promoting self-employment and the social economy
Modernising labour market institutions and services to assess and anticipate skills needs and ensure timely and tailor-made assistance and support to labour market matching, transitions and mobility;
4.1.
Strategic policy framework for active labour market policies
A strategic policy framework for active labour market policies in the light of the Employment guidelines is in place and includes:
1.
Arrangements for conducting jobseekers’ profiling and assessment of their needs.
2.
Information on job vacancies and employment opportunities, taking into account the needs of the labour market.
3.
Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders.
4.
Arrangements for monitoring, evaluation and review of active labour market policies.
5.
For youth employment interventions, evidence-based and targeted pathways towards young people not in employment, education or training including outreach measures and based on quality requirements, taking into account criteria for quality apprenticeships and traineeships, including in the context of Youth Guarantee schemes implementation.
ERDF:
Enhancing the effectiveness and inclusiveness of labour markets and access to quality employment through developing social infrastructure and promoting social economy
ESF+:
Promoting a gender-balanced labour market participation, equal working conditions, and a better work/life balance including through access to affordable childcare, and care for dependent persons
4.2.
National strategic framework for gender equality
A national strategic policy framework for gender equality is in place that includes:
1.
Evidence-based identification of challenges to gender equality.
2.
Measures to address gender gaps in employment, pay, pensions, and to promote work-life balance for women and men, including through improving access to early childhood education and care, with targets, while respecting the role and autonomy of the social partners.
3.
Arrangements for monitoring, evaluation and review of the strategic policy framework and data collection methods based on sex-disaggregated data.
4.
Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders, including equality bodies, social partners and civil society organisations.
ERDF:
Improving equal access to inclusive and quality services in education, training and lifelong learning through developing infrastructure, including by fostering resilience for distance and on-line education and training;
ESF+:
Improving the quality, inclusiveness, effectiveness and labour market relevance of education and training systems including through validation of non-formal and informal learning, to support acquisition of key competences including entrepreneurial and digital skills, and by promoting the introduction of dual-training systems and apprenticeships;
Promoting lifelong learning, in particular flexible upskilling and reskilling opportunities for all taking into account entrepreneurial and digital skills, better anticipating change and new skills requirements based on labour market needs, facilitating career transitions and promoting professional mobility;
Promoting equal access to and completion of, quality and inclusive education and training, in particular for disadvantaged groups, from early childhood education and care through general and vocational education and training, to tertiary level, as well as adult education and learning, including facilitating learning mobility for all and accessibility for persons with disabilities.
4.3.
Strategic policy framework for the education and training system at all levels.
A national or regional strategic policy framework for the education and training system is in place and includes:
1.
Evidence-based systems for skills anticipation and forecasting.
2.
Graduate tracking mechanisms and services for quality and effective guidance for learners of all ages.
3.
Measures to ensure equal access to, participation in and completion of quality, affordable, relevant, non-segregated and inclusive education and training, and acquisition of key competences at all levels including higher education.
4.
A coordination mechanism covering all levels of education and training, including higher education, and a clear assignment of responsibilities between the relevant national and/or regional bodies.
5.
Arrangements for monitoring, evaluation and review of the strategic policy framework.
6.
Measures to target low-skilled, low-qualified adults and those with disadvantaged socio-economic backgrounds and upskilling pathways.
7.
Measures to support teachers, trainers and academic staff as regards appropriate learning methods, assessment and validation of key competences.
8.
Measures to promote mobility of learners and staff and transnational collaboration of education and training providers, including through recognition of learning outcomes and qualifications.
ERDF:
Promoting the socioeconomic inclusion of marginalised communities, low income households and disadvantaged groups including people with special needs, through integrated actions including housing and social services;
ESF+:
Fostering active inclusion with a view to promoting equal opportunities, non-discrimination and active participation, and improving employability, in particular for disadvantaged groups;
4.4.
National strategic policy framework for social inclusion and poverty reduction
A national or regional strategic policy or legislative framework for social inclusion and poverty reduction is in place that includes:
1.
Evidence-based diagnosis of poverty and social exclusion, including child poverty, in particular as regards equal access to quality services for children in vulnerable situations as well as homelessness, spatial and educational segregation, limited access to essential services and infrastructure, and the specific needs of vulnerable people of all ages.
2.
Measures to prevent and combat segregation in all fields, including social protection, inclusive labour markets and access to quality services for vulnerable people, including migrants and refugees.
3.
Measures for the shift from institutional to family- and community-based care.
4.
Arrangements for ensuring that its design, implementation, monitoring and review is conducted in close cooperation with relevant stakeholders, including social partners and relevant civil society organisations.
ESF+:
Promoting the socio-economic integration of marginalised communities such as Roma people;
4.5.
National Roma inclusion strategic policy framework
The National Roma inclusion strategic policy framework is in place that includes:
1.
Measures to accelerate Roma integration, and prevent and eliminate segregation, taking into account the gender dimension and situation of young Roma, and sets baseline and measurable milestones and targets.
2.
Arrangements for monitoring, evaluation and review of the Roma integration measures.
3.
Arrangements for the mainstreaming of Roma inclusion at regional and local level.
4.
Arrangements for ensuring that its design, implementation, monitoring and review is conducted in a close cooperation with the Roma civil society and all other relevant stakeholders, including at the regional and local levels.
ERDF:
Ensuring equal access to health care and fostering resilience of health systems, including primary care and promoting the transition from institutional to family-based and community based care
ESF+:
Enhancing equal and timely access to quality, sustainable and affordable services, including services that promote the access to housing and person-centred care including healthcare; modernising social protection systems, including promoting access to social protection, with a particular focus on children and disadvantaged groups; improving accessibility including for persons with disabilities, effectiveness and resilience of healthcare systems and long-term care services
4.6.
Strategic policy framework for health and long-term care.
A national or regional strategic policy framework for health is in place that contains:
1.
Mapping of health and long-term care needs, including in terms of medical and care staff, to ensure sustainable and coordinated measures.
2.
Measures to ensure the efficiency, sustainability, accessibility and affordability of health and long-term care services, including a specific focus on individuals excluded from the health and long-term care systems, including those who are hardest to reach.
3.
Measures to promote community and family-based services through de-institutionalisation, including prevention and primary care, home-care and community-based services.
(
1
)
  In line with the objective defined in point (a) of Article 3(2) in conjunction with recital (25) of Directive (EU) 2018/1972 of the European Parliament and of the Council of 11 December 2018 establishing the European Electronic Communications Code (
OJ L 321, 17.12.2018, p. 36
).
(
2
)
  In line with Article 22 of Directive (EU) 2018/1972.
(
3
)
  Directive 2014/61/EU of the European Parliament and of the Council of 15 May 2014 on measures to reduce the cost of deploying high-speed electronic communications networks (
OJ L 155, 23.5.2014, p. 1
).
(
4
)
  Directive (EU) 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings (
OJ L 153, 18.6.2010, p. 13
).
(
5
)
  Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (
OJ L 328, 21.12.2018, p. 82
).
(
6
)
  Decision No 1313/2013/EU of the European Parliament and of the Council of 17 December 2013 on a Union Civil Protection Mechanism (
OJ L 347, 20.12.2013, p. 924
).
(
7
)
  As assessed in the risk management capabilities assessment required under point (b) of Article 6(1) of Decision No 1313/2013.
(
8
)
  Council Directive 91/271/EEC of 21 May 1991 concerning urban waste water treatment (
OJ L 135, 30.5.1991, p. 40
).
(
9
)
  Council Directive 98/83/EC of 3 November 1998 on the quality of water intended for human consumption (
OJ L 330, 5.12.1998, p. 32
).
(
10
)
  Directive (EU) 2020/2184 of the European Parliament and of the Council of 16 December 2020 on the quality of water intended for human consumption (
OJ L 435, 23.12.2020, p. 1
).
(
11
)
  Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (
OJ L 312, 22.11.2008, p. 3
).
(
12
)
  Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (
OJ L 206, 22.7.1992, p. 7
).
(
13
)
  Commission Implementing Regulation (EU) 2017/6 of 5 January 2017 on the European Rail Traffic Management System European deployment plan (
OJ L 3, 6.1.2017, p. 6
).
ANNEX V
Template for programmes supported from the ERDF (Investment for jobs and growth goal), ESF+, the Cohesion Fund, the JTF and the EMFAF – Article 21(3)
CCI
Title in EN
[255]
 (
1
)
Title in national language(s)
[255]
Version
First year
[4]
Last year
[4]
Eligible from
Eligible until
Commission decision number
Commission decision date
Member State amending decision number
Member State amending decision entry into force date
Non substantial transfer (Article 24(5) CPR)
Yes/No
NUTS regions covered by the programme (not applicable to the EMFAF)
Fund(s) concerned
☐
ERDF
☐
Cohesion Fund
☐
ESF+
☐
JTF
☐
EMFAF
Programme
☐
under Investment for jobs and growth goal for the outermost regions only
1.   Programme strategy: main development challenges and policy responses 
(
2
)
Reference: points (a)(i) to (viii) and point (a)(x) of Article 22(3) and point (b) of Article 22(3) of Regulation (EU) 2021/1060 (CPR)
Text field [30 000 ]
For the Investment for jobs and growth goal:
Table 1
Policy objective or JTF specific objective
Specific objective or dedicated priority
 (
*1
)
Justification (summary)
[2 000  per specific objective or dedicated ESF+ priority or JTF specific objective]
For the EMFAF:
Table 1A
Policy objective
Priority
SWOT analysis (for each priority)
Justification (summary)
Strengths
[10 000  per priority]
[20 000  per priority]
Weaknesses
[10 000  per priority]
Opportunities
[10 000  per priority]
Threats
[10 000  per priority]
Identification of needs on the basis of the SWOT analysis and taking into account the elements set out in Article 8(5) of the EMFAF Regulation
[10 000  per priority]
2.   Priorities
Reference: Article 22(2) and point (c) of Article 22(3) CPR
2.1.   Priorities other than technical assistance
2.1.1.   Title of the priority [300] (repeated for each priority)
☐
This is a priority dedicated to youth employment
☐
This is a priority dedicated to social innovative actions
☐
This is a priority dedicated to support to the most deprived persons under the specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation
 (
*2
)
☐
This is a priority dedicated to support to the most deprived persons under the specific objective set out in point (l) of Article 4(1) of the ESF+ Regulation
 (
3
)
☐
This is a priority dedicated to urban mobility specific objective set out in point (viii) of Article 3(1)(b) of the ERDF and Cohesion Fund Regulation
☐
This is a priority dedicated to digital connectivity specific objective set out in point (v) of Article 3(1)(a) of the ERDF and Cohesion Fund Regulation
2.1.1.1.   Specific objective 
(
4
)
 (repeated for each selected specific objective for priorities other than technical assistance)
2.1.1.1.1.   Interventions of the Funds
Reference: points (d)(i), (iii), (iv), (v), (vi) and (vii) of Article 22(3) CPR
The related types of actions – point (d)(i) of Article 22(3) CPR and Article 6 ESF+ Regulation:
Text field [8 000 ]
The main target groups - point (d)(iii) of Article 22(3) CPR:
Text field [1 000 ]
Actions safeguarding equality, inclusion and non-discrimination – point (d)(iv) of Article 22(3) CPR and Article 6 ESF+ Regulation
Text field [2 000 ]
Indication of the specific territories targeted, including the planned use of territorial tools – point (d)(v) of Article 22(3) CPR
Text field [2 000 ]
The interregional, cross-border and transnational actions – point (d)(vi) of Article 22(3) CPR
Text field [2 000 ]
The planned use of financial instruments – point (d)(vii) of Article 22(3) CPR
Text field [1 000 ]
2.1.1.1.2.   Indicators
Reference: point (d)(ii) of Article 22(3) CPR and Article 8 ERDF and CF Regulation
Table 2: Output indicators
Priority
Specific objective
Fund
Category of region
ID [5]
Indicator [255]
Measurement unit
Milestone (2024)
Target (2029)
Reference: point (d)(ii) of Article 22(3) CPR
Table 3: Result indicators
Priority
Specific objective
Fund
Category of region
ID [5]
Indicator [255]
Measurement unit
Baseline or reference value
Reference year
Target (2029)
Source of data [200]
Comments [200]
2.1.1.1.3.   Indicative breakdown of the programme resources (EU) by type of intervention (not applicable to the EMFAF)
Reference: point (d)(viii) of Article 22(3) CPR
Table 4: Dimension 1 – intervention field
Priority No
Fund
Category of region
Specific objective
Code
Amount (EUR)
Table 5: Dimension 2 – form of financing
Priority No
Fund
Category of region
Specific objective
Code
Amount (EUR)
Table 6: Dimension 3 – territorial delivery mechanism and territorial focus
Priority No
Fund
Category of region
Specific objective
Code
Amount (EUR)
Table 7: Dimension 6 – ESF+ secondary themes
Priority No
Fund
Category of region
Specific objective
Code
Amount (EUR)
Table 8: Dimension 7 – ESF+
 (
*3
)
, ERDF, Cohesion Fund and JTF gender equality dimension
Priority No
Fund
Category of region
Specific objective
Code
Amount (EUR)
2.1.1.1.4.   Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
Reference: point (c) of Article 22(3) CPR
Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
Priority No
Specific objective
Type of intervention
Code
Amount (EUR)
2.1.1.2.   Specific objective addressing material deprivation 
(
5
)
2.1.1.2.1.   Interventions of the Funds
Reference: Article 22(3) CPR and Article 20 and Article 23(1) and (2) ESF+ Regulation
Types of support
Text field [2 000 ]
Main target groups
Text field [2 000 ]
Decryption of the national or regional schemes of support
Text field [2 000 ]
Criteria for the selection of operations 
(
6
)
Text field [4 000 ]
2.1.1.2.2.   Indicators
Table 2: Output indicators
Priority
Specific objective
Fund
Category of region
ID [5]
Indicator [255]
Measurement unit
Table 3: Result indicators
Priority
Specific objective
Fund
Category of region
ID [5]
Indicator [255]
Measurement unit
Reference value
Reference year
Source of data [200]
Comments [200]
2.2.   Technical assistance priorities
2.2.1.   Priority for technical assistance pursuant to Article 36(4) CPR (repeated for each such technical assistance priority)
Reference: point (e) of Article 22(3) CPR
2.2.1.1.   Intervention from the Funds
The related types of actions – point (e)(i) of Article 22(3) CPR
Text field [8 000 ]
The main target groups – point (e)(iii) of Article 22(3) CPR
Text field [1 000 ]
2.2.1.2.   Indicators
Output indicators with the corresponding milestones and targets
Reference: point (e)(ii) of Article 22(3) CPR
Table 2: Output indicators
Priority
Fund
Category of region
ID [5]
Indicator [255]
Measurement unit
Milestone (2024)
Target (2029)
2.2.1.3.   Indicative breakdown of the programmed resources (EU) by type of intervention
Reference point (e)(iv) of Article 22(3) CPR
Table 4: Dimension 1 – intervention field
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 7: Dimension 6 – ESF+ secondary themes
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 8: Dimension 7 – ESF+
 (
*4
)
, ERDF, Cohesion Fund and JTF gender equality dimension
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
Priority No
Specific objective
Type of intervention
Code
Amount (EUR)
2.2.2.   Priority for technical assistance pursuant to Article 37 CPR (repeated for each such technical assistance priority)
Reference: point (f) of Article 22(3) CPR
2.2.2.1.   Description of technical assistance under financing not linked to costs – Article 37 CPR
Text field [3 000 ]
2.2.2.2.   Indicative breakdown of the programmed resources (EU) by type of intervention
Reference: point (f) of Article 22(3) CPR
Table 4: Dimension 1 – intervention field
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 7: Dimension 6 – ESF+ secondary themes
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 8: Dimension 7 – ESF+
 (
*5
)
, ERDF, Cohesion Fund and JTF gender equality dimension
Priority No
Fund
Category of region
Code
Amount (EUR)
Table 9: Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
Priority No
Specific objective
Type of intervention
Code
Amount (EUR)
3.   Financing plan
Reference: points (g)(i), (ii) and (iii) of Article 22(3), Article 112(1), (2) and (3), and Articles 14 and 26 CPR
3.1.   Transfers and contributions 
(
7
)
Reference: Articles 14, 26 and 27 CPR
Programme amendment related to
☐
contribution to InvestEU
☐
transfer to instruments under direct or indirect management
☐
transfer between ERDF, ESF+, Cohesion Fund or to another Fund or Funds
Table 15A: Contribution to InvestEU
 (
*6
)
 (breakdown by year)
Contribution from
Contribution to
Breakdown by year
Fund
Category of region
InvestEU window(s)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 15B: Contributions to InvestEU
 (
*7
)
 (summary)
Category of region
Window 1 Sustainable Infrastructure
Window 2 Innovation and Digitisation
Window 3 SME
Window 4 Social Investment and Skills
Total
(a)
(b)
(c)
(d)
(f)=(a)+(b)+(c)+(d)
ERDF
More developed
Less developed
Transition
ESF+
More developed
Less developed
Transition
Cohesion Fund
N/A
EMFAF
N/A
Total
Text field [3 500 ] (justification), taking into account how those amount contribute to the achievement of policy objectives selected in the programme in accordance with Article 10(1) of the InvestEU Regulation.
Table 16A: Transfers to instruments under direct or indirect management (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Fund
Category of region
Instrument
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 16B: Transfers to instruments under direct or indirect management
 (
*8
)
 (summary)
Fund
Category of region
Instrument 1
Instrument 2
Instrument 3
Instrument 4
Instrument 5
 (
*9
)
Total
(a)
(b)
(c)
(d)
(e)
(f)=(a)+(b)+(c)+(d)+(e)
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Total
Text field [3 500 ] (justification)
Table 17A: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds
 (
*10
)
 (breakdown by year)
Transfers from
Transfers to
Breakdown by year
Fund
Category of region
Fund
Category of region (where relevant)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
ERDF, ESF+ or Cohesion Fund, EMFAF, AMIF, ISF, BMVI
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 17B: Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds
 (
*11
)
 (summary)
ERDF
ESF+
Cohesion Fund
EMFAF
AMIF
ISF
BMVI
Total
More developed
Transition
Less developed
More developed
Transition
Less developed
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Total
Text field [3 500 ] (justification)
3.2.   JTF: allocation in the programme and transfers 
(
8
)
3.2.1.   JTF allocation to the programme prior to transfers by priority (where relevant) 
(
9
)
Reference: Article 27 CPR
Table 18: JTF allocation to the programme in accordance with Article 3 JTF Regulation, prior to transfers
JTF priority 1
JTF priority 2
Total
3.2.2.   Transfers to the JTF as complementary support 
(
10
)
 (where relevant)
Transfer to JTF
☐
concerns internal transfers within the programme with JTF allocation
☐
concerns transfers from other programmes to the programme with JTF allocation
Table 18A: Transfers to the JTF within the programme (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Fund
Category of region
JTF priority
 (
*12
)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
JTF priority 1
Transition
Less developed
ESF+
More developed
JTF priority 2
Transition
Less developed
Table 18B: Transfer of ERDF and ESF+ resources to the JTF within the programme
JTF allocation in the programme
 (
*13
)
 broken down by category of region, which territory located
 (
*14
)
 in (by JTF priority)
JTF priority (for each JTF priority)
Amount
Transfer within the programme
 (
*13
)
 (complementary support) per category of region
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Total
More developed
Transition
Less developed
Table 18C: Transfers to the JTF from the other programme(s) (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Fund
Category of region
JTF priority
 (
*15
)
2021
2022
2023
2024
2025
2026
2027
Total
ERDF
More developed
JTF priority 1
Transition
Less developed
ESF+
More developed
JTF priority 2
Transition
Less developed
Table 18D: Transfer of ERDF and ESF+ resources from other programmes to the JTF in this programme
Complementary support to the JTF in this programme
 (
*16
)
 to the territory located
 (
*18
)
 in a given category of region (by priority):
JTF priority
Amount
Transfer(s) from other programme(s)
 (
*17
)
 per category of region
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Total
Text field [3 000 ] Justification for the complementary transfer from ERDF and ESF+ based on the planned types of interventions – point (d)(ix) of Article 22(3) CPR
3.3.   Transfers between categories of region resulting from the mid-term review
Table 19A: Transfers between categories of region resulting from the mid-term review, within the programme (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Category of region
 (
*19
)
Category of region
 (
*19
)
2025
2026
2027
Total
More developed
More developed /
Transition /
Less developed
Transition
Less developed
Table 19B: Transfers between categories of region resulting from the mid-term review, to other programmes (breakdown by year)
Transfer from
Transfer to
Breakdown by year
Category of region
 (
*20
)
Category of region
 (
*20
)
2025
2026
2027
Total
More developed
More developed /
Transition /
Less developed
Transition
Less developed
3.4.   Transfers back 
(
11
)
Table 20A: Transfers back (breakdown by year)
Transfer from
Transfer to
Breakdown by year
InvestEU or other Union instrument
Fund
Category of region
2021
2022
2023
2024
2025
2026
2027
Total
InvestEU
window 1
window 2
window 3
window 4
Union instrument 1
Union instrument 2
[…]
ERDF
More developed
Transition
Less developed
ESF+
More developed
Transition
Less developed
Cohesion Fund
N/A
EMFAF
N/A
Table 20B: Transfers back
 (
*21
)
 (summary)
From / To
ERDF
ESF+
Cohesion Fund
EMFAF
More developed
Transition
Less developed
More developed
Transition
Less developed
InvestEU
Window 1
Window 2
Window 3
Window 4
Instrument 1
Instrument 2
Instrument 3
Instrument 4
 (
*22
)
3.5.   Financial appropriations by year
Reference: point (g)(i) of Article 22(3) CPR and Articles 3, 4 and 7 JTF Regulation.
Table 10: Financial appropriations by year
Fund
Category of region
2021
2022
2023
2024
2025
2026
2026
for EMFAF only
2027
2027
for EMFAF only
Total
Financial appropriation without flexibility amount
Flexibility amount
Financial appropriation without flexibility amount
Flexibility amount
ERDF
 (
*23
)
More developed
Transition
Less developed
Outermost and northern sparsely populated
Total
ESF+
 (
*23
)
More developed
Transition
Less developed
Outermost and northern sparsely populated
Total
JTF
 (
*23
)
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Article 7 JTF Regulation resources (related to Article 3 JTF Regulation resources)
Article 7 JTF Regulation resources (related to Article 4 JTF Regulation resources)
Total
Cohesion Fund
N/A
EMFAF
N/A
Total
3.6.   Total financial appropriations by fund and national co-financing
Reference: point (g)(ii) of Article 22(3), Article 22(6) and Article 36 CPR
For programmes under the Investment for jobs and growth goal where technical assistance in accordance with Article 36(4) CPR was chosen in the Partnership Agreement.
Table 11: Total financial appropriations by fund and national co-financing
Policy/ JTF specific objective number or technical assistance
Priority
Basis for calculation Union support (total eligible cost or public contribution)
Fund
Category of region
 (
*24
)
Union contribution
(a) = (g)+(h)
Breakdown of Union contribution
National contribution
Indicative breakdown of national contribution
Total
Co-financing rate
Union contribution less the flexibility amount (g)
Flexibility amount
(h)
public
private
(b)=(c)+(d)
(c)
(d)
(e)=(a)+(b)
(f)=(a)/(e)
Priority 1
P/T
ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Priority 2
ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
Priority 3
JTF
 (
*25
)
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Total
Priority 4
Cohesion Fund
Technical assistance
Priority 5
Technical assistance pursuant to Article 36(4) CPR
ERDF or ESF+ or JTF or Cohesion Fund
Technical assistance
Priority 6
Technical assistance pursuant to Article 37 CPR
ERDF or ESF+ or JTF or Cohesion Fund
Total ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Total ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
JTF
 (
*25
)
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Total Cohesion Fund
Grand total
For the Investment for jobs and growth goal: programmes using technical assistance according to Article 36(5) CPR in accordance with the choice made in the Partnership Agreement.
Table 11: Total financial allocations by fund and national contribution
Policy/JTF specific objective number or technical assistance
Priority
Basis for calculation Union support (total eligible cost or public contribution)
Fund
Category of region
 (
*26
)
Union contribution
(a)=(b)+(c)+(i)+(j)
Breakdown of Union contribution
National contribution
Indicative breakdown of national contribution
Total
Co-financing rate
public
private
(d)=(e)+(f)
(e)
(f)
(g)=(a)+(d)
(h)=(a)/(g)
Union contribution
Flexibility amount
without technical assistance pursuant to Article 36(5)
for technical assistance pursuant to Article 36(5)
without technical assistance pursuant to Article 36(5)
for technical assistance pursuant to Article 36(5)
(b)
(c)
(i)
(j)
Priority 1
P/T
ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Priority 2
ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
Priority 3
JTF
 (
*27
)
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Total
Priority 4
Cohesion Fund
Technical assistance
Priority 5
Technical assistance pursuant to Article 37 CPR
ERDF or ESF+ or JTF or Cohesion Fund
Total ERDF
More developed
Transition
Less developed
Outermost and northern sparsely populated
Total ESF+
More developed
Transition
Less developed
Outermost and northern sparsely populated
JTF
 (
*27
)
Article 3 JTF Regulation resources
Article 4 JTF Regulation resources
Total Cohesion Fund
Grand total
For the EMFAF:
Reference: point (g)(iii) of Article 22(3) CPR
EMFAF programmes using technical assistance according to Article 36(4) CPR in accordance with the choice made in the Partnership Agreement.
Table 11A: Total financial allocations by fund and national contribution
Priority
Specific objective (nomenclature set out in the EMFAF Regulation)
Basis for calculation of Union support
Union contribution
National public contribution
Total
Co-financing rate
Priority 1
1.1.1
Public
1.1.2
Public
1.2
Public
1.3
Public
1.4
Public
1.5
Public
1.6
Public
Priority 2
2.1
Public
2.2
Public
Priority 3
3.1
Public
Priority 4
4.1
Public
Technical assistance pursuant to Article 36(4) CPR
5.1
Public
Technical assistance pursuant to Article 37 CPR
5.2
Public
EMFAF programmes using technical assistance according to Article 36(5) CPR in accordance with the choice made in the Partnership Agreement.
Table 11A: Total financial allocations by fund and national contribution
Priority
Specific objective (nomenclature set out in the EMFAF Regulation)
Basis for calculation of Union support
Union contribution
National public contribution
Total
Co-financing rate
Union contribution without technical assistance pursuant to Article 36(5) CPR
Union contribution for technical assistance pursuant to Article 36(5) CPR
Priority 1
1.1.1
Public
1.1.2
Public
1.2
Public
1.3
Public
1.4
Public
1.5
Public
1.6
Public
Priority 2
2.1
Public
2.2
Public
Priority 3
3.1
Public
Priority 4
4.1
Public
Technical assistance (Article 37 CPR)
5.1
Public
4.   Enabling conditions
Reference: point (i) of Article 22(3) CPR
Table 12: Enabling conditions
Enabling conditions
Fund
Specific objective (N/A to the EMFAF)
Fulfilment of enabling condition
Criteria
Fulfilment of criteria
Reference to relevant documents
Justification
Yes/No
Criterion 1
Y/N
[500]
[1 000 ]
Criterion 2
Y/N
5.   Programme authorities
Reference: point (k) of Article 22(3) and Articles 71 and 84 CPR
Table 13: Programme authorities
Programme authorities
Name of the institution [500]
Contact name [200]
E-mail [200]
Managing authority
Audit authority
Body which receives payments from the Commission
Where applicable, body or, bodies which receive payments from the Commission in case of technical assistance pursuant to Article 36(5) CPR
Accounting function in case this function is entrusted to a body other than the managing authority
The repartition of the reimbursed amounts for technical assistance pursuant to Article 36(5) CPR if more bodies are identified to receive payments from the Commission.
Reference: Article 22(3) CPR
Table 13A: The portion of the percentages set out in point (b) of Article 36(5) CPR that would be reimbursed to the bodies which receive payments from the Commission in case of technical assistance pursuant to Article 36(5) CPR (in percentage points)
Body 1
p.p.
Body 2
 (
*28
)
p.p.
6.   Partnership
Reference: point (h) of Article 22(3) CPR
Text field [10 000 ]
7.   Communication and visibility
Reference: point (j) of Article 22(3) CPR
Text field [4 500 ]
8.   Use of unit costs, lump sums, flat rates and financing not linked to costs
Reference: Articles 94 and 95 CPR
Table 14: Use of unit costs, lump sums, flat rates and financing not linked to costs
Intended use of Articles 94 and 95 CPR
YES
NO
From the adoption programme will make use of reimbursement of the Union contribution based on unit costs, lump sums and flat rates under the priority according to Article 94 CPR (if yes, fill in Appendix 1)
☐
☐
From the adoption programme will make use of reimbursement of the Union contribution based on financing not linked to costs according to Article 95 CPR (if yes, fill in Appendix 2)
☐
☐
Appendix 1
Union contribution based on unit costs, lump sums and flat rates
Template for submitting data for the consideration of the Commission (Article 94) CPR
Date of submitting the proposal
This Appendix is not required when Union-level simplified cost options (SCO) established by the delegated act referred to in Article 94(4) CPR are used.
A.   Summary of the main elements
Priority
Fund
Specific objective
Category of region
Estimated proportion of the total financial allocation within the priority to which the SCO will be applied in %
Type(s) of operation covered
Indicator triggering reimbursement
Unit of measurement for the indicator triggering reimbursement
Type of SCO (standard scale of unit costs, lump sums or flat rates)
Amount (in EUR) or percentage (in case of flat rates) of the SCO
Code
 (
12
)
Description
Code
 (
13
)
Description
B.   Details by type of operation (to be completed for every type of operation)
Did the managing authority receive support from an external company to set out the simplified costs below?
If so, please specify which external company
:
Yes/No – Name of external company
1.
Description of the operation type including the timeline for implementation
 (
14
)
2.
Specific objective(s)
3.
Indicator triggering reimbursement
 (
15
)
4.
Unit of measurement for the indicator triggering reimbursement
5.
Standard scale of unit cost, lump sum or flat rate
6.
Amount per unit of measurement or percentage (for flat rates) of the SCO
7.
Categories of costs covered by the unit cost, lump sum or flat rate
8.
Do these categories of costs cover all eligible expenditure for the operation? (Y/N)
9.
Adjustment(s) method
 (
16
)
10.
Verification of the achievement of the units
—
describe what document(s)/system will be used to verify the achievement of the units delivered
—
describe what will be checked and by whom during management verifications
—
describe what arrangements will be made to collect and store relevant data/documents
11.
Possible perverse incentives, mitigating measures
 (
17
)
 and the estimated level of risk (high/medium/low)
12.
Total amount (national and Union) expected to be reimbursed by the Commission on this basis
C.   Calculation of the standard scale of unit costs, lump sums or flat rates
1.
Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).
2.
Please specify why the proposed method and calculation based on Article 94(2) is relevant to the type of operation.
3.
Please specify how the calculations were made, in particular including any assumptions made in terms of quality or quantities. Where relevant, statistical evidence and benchmarks should be used and, if requested, provided in a format that is usable by the Commission.
4.
Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.
5.
Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.
Appendix 2
Union contribution based on financing not linked to costs
Template for submitting data for the consideration of the Commission
(Article 95 CPR)
Date of submitting the proposal
This Appendix is not required when amounts for Union-level financing not linked to costs established by the delegated act referred to in Article 95(4) CPR are used.
A.   Summary of the main elements
Priority
Fund
Specific objective
Category of region
The amount covered by the financing not linked to costs
Type(s) of operation covered
Conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
indicator
Unit of measurement for the conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
Envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries
Code
 (
18
)
Description
Code
 (
19
)
Description
B.   Details by type of operation (to be completed for every type of operation)
1.
Description of the operation type
2.
Specific objective(s)
3.
Conditions to be fulfilled or results to be achieved
4.
Deadline for fulfilment of conditions or results to be achieved
5.
Indicator definition
6.
Unit of measurement for conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
7.
Intermediate deliverables (if applicable) triggering reimbursement by the Commission with schedule for reimbursements
Intermediate deliverables
Envisaged date
Amounts (in EUR)
8.
Total amount (including Union and national funding)
9.
Adjustment(s) method
10.
Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables):
—
describe what document(s)/system will be used to verify the achievement of the result or condition (and where relevant, each of the intermediate deliverables);
—
describe how management verifications (including on-the-spot) will be carried out, and by whom;
—
describe what arrangements will be made to collect and store relevant data/documents.
11.
Use of grants in the form of financing not linked to costs
Does the grant provided by Member State to beneficiaries take the form of financing not linked to costs? [Y/N]
12.
Arrangements to ensure the audit trail
Please list the body(ies) responsible for these arrangements.
Appendix 3
List of planned operations of strategic importance with a timetable
(Article 22(3) CPR)
Text field [2 000 ]
Appendix 4
EMFAF action plan for each outermost region
NB: to be duplicated for each outermost region
Template for submitting data for the consideration of the Commission
Name of the outermost region
A.   Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy
Text field [30 000 ]
B.   Description of the main actions envisaged and the corresponding financial means
Description of the main actions
EMFAF amount allocated (EUR)
Structural support to the fishery and aquaculture sector under the EMFAF
Text field [10 000 ]
Compensation for the additional costs under Article 24 of the EMFAF Regulation
Text field [10 000 ]
Other investments in the sustainable blue economy necessary to achieve a sustainable coastal development
Text field [10 000 ]
TOTAL
C.   Description of the synergies with other sources of Union funding
Text field [10 000 ]
D.   Additional funding for the implementation of the compensation for the additional costs (State aid)
Information to be provided for each envisaged scheme/ad hoc aid
Region
Name of the region(s) (NUTS)
 (
20
)
…
…
…
Granting authority
Name
…
Postal address
Web address
…
…
Title of the aid measure
…
National legal basis (reference to the relevant national official publication)
…
…
…
Web link to the full text of the aid measure
…
Type of measure
☐
Scheme
☐
Ad hoc aid
Name of the beneficiary and the group
 (
21
)
 it belongs to
…
…
Amendment of an existing aid scheme or ad hoc aid
Commission aid reference
☐
Prolongation
…
…
☐
Modification
…
…
Duration
 (
22
)
☐
Scheme
dd/mm/yyyy to dd/mm/yyyy
Date of granting
 (
23
)
☐
Ad hoc aid
dd/mm/yyyy
Economic sector(s) concerned
☐
All economic sectors eligible to receive aid
☐
Limited to certain sectors: please specify at NACE group level
 (
24
)
…
…
…
…
Type of beneficiary
☐
SME
☐
Large undertakings
Budget
Total annual amount of the budget planned under the scheme
 (
25
)
National currency … (full amounts)
…
Overall amount of the ad hoc aid awarded to the undertaking
 (
26
)
National currency … (full amounts)
…
☐
For guarantees
 (
27
)
National currency … (full amounts)
…
Aid instrument
☐
Grant/Interest rate subsidy
☐
Loan/Repayable advances
☐
Guarantee (where appropriate with a reference to the Commission decision
 (
28
)
☐
Tax advantage or tax exemption
☐
Provision of risk finance
☐
Other (please specify)
…
Motivation
Indicate why a State aid scheme has been established or an ad-hoc aid has been granted, instead of assistance under the EMFAF:
☐
measure not covered by the national programme;
☐
prioritisation in the allocation of funds under the national programme;
☐
funding no longer available under the EMFAF;
☐
other (please specify)
(
1
)
  Numbers in square brackets refer to number of characters without spaces.
(
2
)
  For programmes limited to supporting the specific objective set out in point (m) of Article 4(1) ESF+ Regulation, the description of the programme strategy does not need to relate to challenges referred to in points (a)(i), (ii) and (vi) of Article 22(3) CPR.
(
*1
)
  Dedicated priorities according to ESF+ Regulation.
(
*2
)
  If marked go to section 2.1.1.2.
(
3
)
  In case resources under the specific objective set out in point (l) of Article 4(1) ESF+ Regulation are taken into account for the purposes of Article 7(4) ESF+ Regulation.
(
4
)
  Except for a specific objective set out in point (m) of Article 4(1) ESF+ Regulation.
(
*3
)
  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.
(
5
)
  Point (d) of Article 22(3) CPR does not apply to the specific objective set out in point (m) of Article 4(1) ESF+ Regulation.
(
6
)
  Only for programmes limited to the specific objective set out in point (m) of Article 4(1) ESF+ Regulation.
(
*4
)
  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.
(
*5
)
  In principle, 40 % for the ESF+ contributes to gender tracking. 100 % is applicable when Member State chooses to use Article 6 ESF+ Regulation as well as programme specific actions in gender equality.
(
7
)
  Applicable only to programme amendments in accordance with Articles 14 and 26 except complementary transfers to the JTF in accordance with Article 27 CPR. Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.
(
*6
)
  For each new request for contribution, a programme amendment shall set out the total amounts for each year by Fund and by category of region.
(
*7
)
  Cumulative amounts for all contributions done through programme amendments during the programming period. With each new request for contribution, a programme amendment shall set out the total amounts for each year by Fund and by category of region.
(
*8
)
  Cumulative amounts for all transfers done through programme amendments during programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.
(
*9
)
  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.
(
*10
)
  Transfer to other programmes. Transfers between ERDF and ESF+ can only be done within the same category of region.
(
*11
)
  Cumulative amounts for all transfers done through programme amendments during the programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.
(
8
)
  Transfers shall not affect the annual breakdown of financial appropriations at the MFF level for a Member State.
(
9
)
  Applicable to the first adoption of programmes with JTF allocation.
(
10
)
  Section to be filled in by receiving programme. Where a programme supported by the JTF receives complementary support (cf. Article 27 CPR) within the programme and from other programmes all tables in this section need to be filled in. At the first adoption with JTF allocation, this section is to confirm or correct the preliminary transfers proposed in the Partnership Agreement.
(
*12
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*13
)
  Programme with the JTF allocation.
(
*14
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*15
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*16
)
  Programme with JTF allocation, which receives complementary support from the ERDF and ESF+.
(
*17
)
  Programme providing the complementary support from the ERDF and ESF+ (source).
(
*18
)
  JTF resources should be complemented with ERDF or ESF+ resources of the category of region where the territory concerned is located.
(
*19
)
  Applicable to ERDF and ESF+ only.
(
*20
)
  Applicable to ERDF and ESF+ only.
(
11
)
  Applicable only to programme amendments for resources transferred back from other Union instruments, including elements of AMIF, ISF and BMVI, under direct or indirect management, or from Invest EU.
(
*21
)
  Cumulative amounts for all transfers done through programme amendments during programming period. With each new request for transfer, a programme amendment shall set out the total amounts transferred for each year by Fund and by category of region.
(
*22
)
  Transfers may be made to any other instrument under direct or indirect management, where such possibility is provided for in the basic act. Number and names of the relevant Union instruments will be specified accordingly.
(
*23
)
  Amounts after the complementary transfer to the JTF.
(
*24
)
  For ERDF: less developed, transition, more developed, and, where applicable, special allocation for outermost and northern sparsely populated regions. For ESF+: less developed, transition, more developed and, where applicable, additional allocation for outermost regions. For Cohesion Fund: not applicable. For technical assistance, application of categories of region depends on selection of a fund.
(
*25
)
  Indicate the total JTF resources, including the complementary support transferred from the ERDF and the ESF+. The table shall not include the amounts in accordance to Article 7 JTF Regulation. In case of technical assistance financed from the JTF, the JTF resources should be split into resources related to Articles 3 and 4 JTF Regulation. For Article 4 JTF Regulation, there is no flexibility amount.
(
*26
)
  For ERDF and ESF+: less developed, transition, more developed, and, where applicable special allocation for outermost and northern sparsely populated regions. For Cohesion Fund: not applicable. For technical assistance, application of categories of region depends on the selection of the fund.
(
*27
)
  Indicate the total JTF resources, including the complementary support transferred from the ERDF and the ESF+. The table shall not include the amounts in accordance to Article 7 JTF Regulation. In case of technical assistance financed from the JTF, the JTF resources should be split into resources related to Articles 3 and 4 JTF Regulation. For Article 4 JTF Regulation, there is no flexibility amount.
(
*28
)
  Number of bodies defined by a Member State.
(
12
)
  This refers to the code for the intervention field dimension in Table 1 of Annex I to the CPR and Annex IV to the EMFAF Regulation.
(
13
)
  This refers to the code of a common indicator, if applicable.
(
14
)
  Envisaged starting date of the selection of operations and envisaged final date of their completion (ref. Article 63(5) CPR).
(
15
)
  For operations encompassing several simplified cost options covering different categories of costs, different projects or successive phases of an operation, the fields 3 to 11 need to be filled in for each indicator triggering reimbursement.
(
16
)
  If applicable, indicate the frequency and timing of the adjustment and a clear reference to a specific indicator (including a link to the website where this indicator is published, if applicable).
(
17
)
  Are there any potential negative implications on the quality of the supported operations and, if so, what measures (e.g. quality assurance) will be taken to offset this risk?
(
18
)
  This refers to the code for the intervention field dimension in Table 1 of Annex I to the CPR and Annex IV to the EMFAF Regulation.
(
19
)
  This refers to the code of a common indicator, if applicable.
(
20
)
  NUTS — Nomenclature of Territorial Units for Statistics. Typically, the region is specified at level 2. Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 154, 21.6.2003, p. 1
) as amended by Commission Regulation (EU) 2016/2066 amending the annexes to Regulation (EC) No 1059/2003 of the European Parliament and of the Council on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 322, 29.11.2016, p. 1
).
(
21
)
  An undertaking for the purposes of rules on competition laid down in the Treaty and for the purposes of this section is any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see decision of the Court of Justice in Case C-222/04, Ministero dell’Economia e delle Finanze v Cassa di Risparmio di Firenze SpA et al. [2006] ECR I-289). The Court of Justice has ruled that entities which are controlled (on a legal or on a 
de facto
 basis) by the same entity should be considered as one undertaking (Case C-382/99 Netherlands v Commission [2002] ECR I-5163).
(
22
)
  Period during which the granting authority can commit itself to grant the aid.
(
23
)
  
            ‘Date of granting the aid’ means the date when the legal right to receive the aid is conferred on the beneficiary under the applicable national legal regime.
(
24
)
  NACE Rev. 2 — Statistical Classification of Economic Activities in the European Union. Typically, the sector shall be specified at group level.
(
25
)
  In case of an aid scheme: indicate the annual overall amount of the budget planned under the scheme or the estimated tax loss per year for all aid instruments contained in the scheme.
(
26
)
  In case of an 
ad hoc
 aid award: indicate the overall aid amount/tax loss.
(
27
)
  For guarantees, indicate the (maximum) amount of loans guaranteed.
(
28
)
  Where appropriate, reference to the Commission decision approving the methodology to calculate the gross grant equivalent.
ANNEX VI
Template of a programme for the AMIF, the ISF and the BMVI – Article 21(3)
CCI number
Title in English
[255]
 (
1
)
Title in the national language
[255]
Version
First year
[4]
Last year
[4]
Eligible from
Eligible until
Commission decision number
Commission decision date
Member State amending decision number
Member State amending decision entry into force date
Non substantial transfer (Article 24(5) CPR)
Yes/No
1.   Programme strategy: main challenges and policy responses
Reference: points (a) (iii), (iv), (v) and (ix) Article 22(3) of Regulation (EU) 2021/1060 (CPR)
This section explains how the programme will address the main challenges identified at the national level based on local, regional and national needs assessments and/or strategies. It provides an overview of the state of implementation of relevant Union acquis and the progress achieved on Union action plans, and describes how the Fund will support their development through the programming period.
Text field [15 000 ]
2.   Specific objectives (repeated for each specific objective other than technical assistance)
Reference: Article 22(2) and (4) CPR
2.1.   Title of the specific objective [300]
2.1.1.   Description of a specific objective
This section describes, for each specific objective, the initial situation, main challenges and proposes responses supported by the Fund. It describes which implementation measures are addressed with the support of the Fund; it provides an indicative list of actions within the scope of Articles 3 and 5 of the AMIF, ISF or BMVI Regulations.
In particular: For operating support, it provides an explanation in line with Article 21 of the AMIF Regulation, Article 16 of the ISF Regulation or Articles 16 and 17 of the BMVI Regulation. It includes an indicative list of beneficiaries with their statutory responsibilities, main tasks to be supported.
Planned use of financial instruments, if applicable.
Text field (16 000  characters)
2.1.2.   Indicators
Reference: point (e) of Article 22(4) CPR
Table 1: Output indicators
Specific objective
ID [5]
Indicator [255]
Measurement unit
Milestone (2024)
Target (2029)
Table 2: Result indicators
Specific objective
ID [5]
Indicator [255]
Measurement unit
Baseline
Measurement unit for baseline
Reference year(s)
Target (2029)
Measurement unit for target
Source of data [200]
Comments [200]
2.1.3.   Indicative breakdown of the programme resources (EU) by type of intervention
Reference: Article 22(5) CPR; and Article 16(12) AMIF Regulation, Article 13(12) ISF Regulation or Article 13(18) BMVI Regulation
Table 3: Indicative breakdown
Specific objective
Type of intervention
Code
Indicative amount (Euro)
2.2.   Technical assistance
2.2.1.   Description
Reference: point (f) of Article 22(3), Article 36(5), Article 37, and Article 95 CPR
Text field [5 000 ] (Technical assistance pursuant to Article 36(5) CPR)
Text field [3 000 ] (Technical assistance pursuant to Article 37 CPR)
2.2.2.   Indicative breakdown of technical assistance pursuant to Article 36(5) and Article 37 CPR
Table 4: Indicative breakdown
Type of intervention
Code
Indicative amount (Euro)
3.   Financing plan
Reference: point (g) Article 22(3) CPR
3.1.   Financial appropriations by year
Table 5: Financial appropriations by year
Fund
2021
2022
2023
2024
2025
2026
2027
Total
3.2.   Total financial allocations
Table 6: Total financial allocations by fund and national contribution
Specific objective (SO)
Type of action
Basis for calculation Union support (total or public)
Union contribution (a)
National contribution (b)=(c)+(d)
Indicative breakdown of national contribution
Total
e=(a)+(b)
Co-financing rate (f)=(a)/(e)
public (c)
private (d)
SO 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
Actions co-financed in line with Article 12(5) of BMVI Regulation
Total for SO 1
SO 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
Actions co-financed in line with Article 12(5) of ISF or Article 12(6) of BMVI Regulation or Article 15(5) AMIF Regulation
Total for SO 2
SO 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
Total for SO 3
SO 4
Actions co-financed in line with Article 15(1) of AMIF Regulation
Actions co-financed in line with Article 15(2) of AMIF Regulation
Actions co-financed in line with Article 15(3) of AMIF Regulation
Actions co-financed in line with Article 15(4) of AMIF Regulation
Actions co-financed in line Article 15(5) of AMIF Regulation
Actions co-financed in line with Article 19 of AMIF Regulation
Actions co-financed in line with Article 20 of AMIF Regulation (‘transfer in’)
Actions co-financed in line with Article 20 of AMIF Regulation (‘transfer out’)
Total for SO 4
Technical assistance pursuant to Article 36(5) CPR
Technical assistance pursuant to Article 37 CPR
Grand total
Table 6A: Pledging plan
Number of persons per year
Category
2021
2022
2023
2024
2025
2026
2027
Resettlement
Humanitarian admission in line with Article 19(2) AMIF Regulation
Humanitarian admission of vulnerable persons in line with Article 19(3) AMIF Regulation
Transfer of applicants for or beneficiaries of international protection (‘transfer in’)
Transfer of applicants for or beneficiaries of international protection (‘transfer out’)
[other categories]
3.3.   Transfers
Table 7: Transfers between shared management funds
 (
2
)
Receiving fund /instrument
Transferring fund / instrument
AMIF
ISF
BMVI
ERDF
ESF+
Cohesion Fund
EMFAF
Total
AMIF
ISF
BMVI
Total
Table 8: Transfers to instruments under direct or indirect management
 (
3
)
Transfer amount
Instrument 1[name]
Instrument 2[name]
Total
4.   Enabling conditions
Reference: point (i) of Article 22(3) CPR
Table 9: Horizontal enabling conditions
Enabling condition
Fulfilment of enabling condition
Criteria
Fulfilment of criteria
Reference to relevant documents
Justification
Criterion 1
Y/N
[500]
[1 000 ]
Criterion 2
5.   Programme authorities
Reference: point (k) of Article 22(3) and Articles 71 and 84 CPR
Table 10: Programme authorities
Name of the institution [500]
Contact name and position [200]
e-mail [200]
Managing authority
Audit authority
Body which receives payments from the Commission
6.   Partnership
Reference: point (h) of Article 22(3) CPR
Text field [10 000 ]
7.   Communication and visibility
Reference: point (j) of Article 22(3) CPR
Text field [4 500 ]
8.   Use of unit costs, lump sums, flat rates and financing not linked to costs
Reference: Articles 94 and 95 CPR
Intended use of Articles 94 and 95 CPR
YES
NO
From the adoption programme will make use of reimbursement of the Union contribution based on unit costs, lump sums and flat rates under the priority according to Article 94 CPR (if yes, fill in Appendix 1)
☐
☐
From the adoption programme will make use of reimbursement of the Union contribution based on financing not linked to costs according to Article 95 CPR (if yes, fill in Appendix 2)
☐
☐
Appendix 1
Union contribution based on unit costs, lump sums and flat rates
Template for submitting data for the consideration of the Commission
(Article 94 CPR)
Date of submitting the proposal
This Appendix is not required when Union-level simplified cost options (SCO) established by the delegated act referred to in Article 94(4) CPR are used.
A.   Summary of the main elements
Specific objective
Estimated proportion of the total financial allocation within the specific objective to which the SCO will be applied in %
Type(s) of operation covered
Indicator triggering reimbursement
Unit of measurement for the indicator triggering reimbursement
Type of SCO (standard scale of unit costs, lump sums or flat rates)
Amount (in EUR) or percentage (in case of flat rates) of the SCO
Code
 (
4
)
Description
Code
 (
5
)
Description
B.   Details by type of operation (to be completed for every type of operation)
Did the managing authority receive support from an external company to set out the simplified costs below?
If so, please specify which external company: Yes/No – Name of external company
1.
Description of the operation type including the timeline for implementation
 (
6
)
2.
Specific objective(s)
3.
Indicator triggering reimbursement
 (
7
)
4.
Unit of measurement for the indicator triggering reimbursement
5.
Standard scale of unit cost, lump sum or flat rate
6.
Amount per unit of measurement or percentage (for flat rates) of the SCO
7.
Categories of costs covered by the unit cost, lump sum or flat rate
8.
Do these categories of costs cover all eligible expenditure for the operation? (Y/N)
9.
Adjustment(s) method
 (
8
)
10.
Verification of the achievement of the units [delivered]
—
describe what document(s)/system will be used to verify the achievement of the units delivered?
—
describe what will be checked and by whom during management verifications.
—
describe what arrangements will be made to collect and store relevant data/documents
11.
Possible perverse incentives, mitigating measures
 (
9
)
 and the estimated level of risk (high/medium/low)
12.
Total amount (national and Union) expected to be reimbursed by the Commission on this basis
C.   Calculation of the standard scale of unit costs, lump sums or flat rates
1.
Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).
2.
Please specify why the proposed method and calculation based on Article 94(2) CPR is relevant to the type of operation.
3.
Please specify how the calculations were made, in particular including any assumptions made in terms of quality or quantities. Where relevant, statistical evidence and benchmarks should be used and, if requested, provided in a format that is usable by the Commission.
4.
Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.
5.
Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.
Appendix 2
Union contribution based on financing not linked to costs
Template for submitting data for the consideration of the Commission
(Article 95 CPR)
Date of submitting the proposal
This Appendix is not required when amounts for Union-level financing not linked to costs established by the delegated act referred to in Article 95(4) CPR are used.
A.   Summary of the main elements
Specific objective
The amount covered by the financing not linked to costs
Type(s) of operation covered
Conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
indicator
Unit of measurement for the conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
Envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries
Code
 (
10
)
Description
Code
 (
11
)
Description
B.   Details by type of operation (to be completed for every type of operation)
1.
Description of the operation type
2.
Specific objective
3.
Conditions to be fulfilled or results to be achieved
4.
Deadline for fulfilment of conditions or results to be achieved
5.
Indicator definition
6.
Unit of measurement for conditions to be fulfilled/results to be achieved triggering reimbursement by the Commission
7.
Intermediate deliverables (if applicable) triggering reimbursement by the Commission with schedule for reimbursements
Intermediate deliverables
Envisaged date
Amounts (in EUR)
8.
Total amount (including Union and national funding)
9.
Adjustment(s) method
10.
Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables):
—
describe what document(s)/system will be used to verify the achievement of the result or condition (and where relevant, each of the intermediate deliverables);
—
describe what will be checked, by whom and how during management verifications (including on-the-spot);
—
describe what arrangements will be made to collect and store relevant data/documents.
11.
Use of grants in the form of financing not linked to costs.
Does the grant provided by Member State to beneficiaries take the form of financing not linked to costs? [Y/N]
12.
Arrangements to ensure the audit trail
Please list the body(ies) responsible for these arrangements.
Appendix 3
Thematic Facility
Procedure reference
Specific objective
Modality: Specific action/ emergency assistance/ resettlement and humanitarian admission/ transfer of applicants for or beneficiaries of international protection
Type of intervention
Union contribution (EUR)
Pre-financing rate
<type='N' input='M'>
<type='N' input='M'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='N' input='M'>
<type='N' input='M'>
Description of the action
[text]
Member State submits a thematic facility amendment /declines
Date: 
<type='N' input='M'>
Submit/Decline: 
<type='S’ input='S'>
Comment (if Member State declines or if indicators targets and milestones are not updated a justification should be encoded; tables 1 of point 2.1.3, 1 of point 3.1 and 1 of point 3.2 of this Annex should be revised)
[text]
(
1
)
  Number in square brackets refer to number of characters without spaces.
(
2
)
  Cumulative amounts for all transfers during programming period.
(
3
)
  Cumulative amounts for all transfers during programming period.
(
4
)
  This refers to the code in Annex VI of the AMIF, BMVI and ISF Regulations.
(
5
)
  This refers to the code of a common indicator, if applicable.
(
6
)
  Envisaged starting date of the selection of operations and envisaged final date of their completion (ref. Article 63(5) CPR).
(
7
)
  For operations encompassing several simplified cost options covering different categories of costs, different projects or successive phases of an operation, the fields 3 to 11 need to be filled in for each indicator triggering reimbursement.
(
8
)
  If applicable, indicate the frequency and timing of the adjustment and a clear reference to a specific indicator (including a link to the website where this indicator is published, if applicable).
(
9
)
  Are there any potential negative implications on the quality of the supported operations and, if so, what measures (e.g. quality assurance) will be taken to offset this risk?
(
10
)
  Refers to the code in Annex VI of the AMIF, BMVI and ISF Regulations.
(
11
)
  Refers to the code of a common indicator, if applicable.
ANNEX VII
Template for the transmission of data – Article 42
(
1
)
Table 1: Financial information at priority and programme level for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF (point (a) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
The financial allocation of the priority based on the programme
Cumulative data on the financial progress of the programme
Priority
Specific objective
Fund
Category of region
 (
2
)
Basis for the calculation of Union contribution
 (
*1
)
(Total contribution or public contribution)
 (
*2
)
Total financial allocation by fund and national contribution (EUR)
Co-financing rate
(%)
Total eligible cost of selected operations (EUR)
Contribution from the funds to selected operations (EUR)
Proportion of the total financial allocation
 (
3
)
 covered with selected operations (%)
[column 8/ column 6x 100]
Total eligible expenditure declared by beneficiaries
Proportion of the total financial allocation covered by eligible expenditure declared by beneficiaries (%)
[column 11/column 6x100]
Number of selected operations
Calculation
Calculation
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type=‘P’ input='G'>
<type='Cu' input='M'>
<type='P' input=' G '>
<type='Cu' input='M'>
<type=‘P’ input='G'>
<type='N' input='M'>
Priority 1
SO 1
ERDF
Priority 2
SO 2
ESF+
Priority 3
SO 3
Cohesion Fund
NA
Priority 4
SO JTF
JTF
 (
*1
)
Total
ERDF
Less developed
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ERDF
Transition
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ERDF
More developed
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ERDF
Special allocation to outermost regions or northern sparsely populated regions
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ESF+
Less developed
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ESF+
Transition
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ESF+
More developed
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
ESF+
Special allocation to outermost regions or northern sparsely populated regions
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
Cohesion Fund
N/A
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
EMFAF
N/A
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Total
JTF
 (
*1
)
N/A
<type='N' input=' G '>
<type='Cu' input=' G '>
<type='P' input=' G '>
<type='Cu' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Grand Total
All Funds
<type='N' input=' G '>
<type='N' input=' G '>
<type='P' input=' G '>
<type='N' input=' G '>
<type=‘P’ input='G'>
<type='N' input=' G '>
Table 2: Breakdown of the cumulative financial data by type of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF (point (a) of Article 42(2))
Priority
Specific objective
Characteristics of expenditure
Categorisation dimension
Financial data
Fund
Category of region
 (
4
)
1
Intervention field
2
Form of support
3
Territorial delivery dimension
4
Economic activity dimension
5
Location dimension
6 ESF+ secondary theme
7
Gender equality dimension
8
Macro-regional and sea-basin dimension
Total eligible cost of selected operations (EUR)
Total eligible expenditure declared by beneficiaries
Number of selected operations
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='Cu' input='M'>
<type='Cu' input=M'>
<type='N' input=M'>
Table 3: Financial information and its breakdown by type of intervention for the AMIF, the ISF and the BMVI (point (a) of Article 42(2))
Specific objective (repeated for each specific objective)
Co-financing rate (Annex VI)
Categorisation dimension
Financial data
1
2
3
4
5
6
7
8
9
10
11
12
13
Type of intervention (Table 1 of Annex VI, Fund specific regulation
Type of intervention (Table 2 of Annex VI Fund specific regulation)
Type of intervention (Table 3 of Annex VI Fund specific regulation)
Type of intervention (Table 4 of Annex VI Fund specific regulation)
Total financial allocation (EUR) from the Fund and national contribution
Total eligible cost of selected operations (EUR)
Contribution from the funds to selected operations (EUR)
Proportion of the total financial allocation covered with selected operations (%)
[column 8/ column 7 x 100 ]
Total eligible expenditure declared by beneficiaries (EUR)
Proportion of the total financial allocation covered by eligible expenditure declared by beneficiaries (%)
[column 11/column 7 x 100 ]
Number of selected operations
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type=‘N’ input='G'>
<type='Cu' input='M'>
<type='Cu' input=' M '>
<type='P' input=' G '>
<type='Cu' input='M'>
<type='P' input='G'
<type='Cu' input='M'>
Subtotal by Specific Objective
SO1
Table 4: Breakdown of the cumulative financial data by type of intervention for the EMFAF (point (a) of Article 42(2))
Priority
Specific objective
Type of intervention
(Annex IV of the EMFAF Regulation)
Financial data
Total eligible cost of selected operations (EUR)
Total eligible expenditure declared by beneficiaries
Number of selected operations
<type='S’ input='S'>
<type='S’ input='S'>
<type='S’ input='S'>
<type='Cu' input='M'>
<type='Cu' input=M'>
<type='N' input=M'>
Table 5: Common and programme specific output indicators for the ERDF, the Cohesion Fund, the JTF and the EMFAF (point (b) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Data on output indicators from the programme
[extracted from table 2 of point 2.1.1.1.2 of Annex V]
Progress in output indicators to date
Priority
Specific objective
Fund
Category of region
 (
5
)
ID
Indicator name
Indicator breakdown
 (
6
)
(of which:)
Measurement unit
Milestone (2024)
Target 2029
Selected operations[dd/mm/yy]
Implemented operations[dd/mm/yy]
Comments
<type='S’ input='G'>
 (
7
)
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type='N' input='M'>
<type='N' input='M'>
<type='S' input='M'>
…
Table 6: Common and programme specific output indicators for the ESF+ (point (b) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8
 (
8
)
.
9.
10.
11.
12.
Data on all common output indicators as set out in Annexes I, II and III of the ESF+ Regulation and on programme-specific indicators [extracted from table 2 of point 2.1.1.1.2 of Annex V and table 2 of point 2.1.1.2.2. of Annex V]
Progress in output indicators
Priority
Specific objective
Fund
Category of region
ID
Indicator name
Measurement unit
Milestone (2024)
Target 2029 (gender break-down optional)
Values achieved to date
[dd/mm/yy]
Achievement ratio
Comments
<type='S’ input='G'>
 (
9
)
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type='N' input='M'>
<type='N' input='G'>
<type='S' input='M'>
M
F
N
T
M
F
N
T
M
F
N
T
…
Table 7: Common output indicators for the AMIF, the ISF and the BMVI (point (b) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Data on all common output indicators listed in annex VIII of AMIF/ISF/BMVI Regulations for each specific objective [extracted from Table 1 of point 2.1.2 of Annex VI]
Progress in output indicators to date
Specific objective
ID
Indicator name
Indicator breakdown (of which)
Measurement unit
Milestone (2024)
Target (2029)
Planned values in selected operations
 (
10
)
Values achieved
 (
11
)
Comments
[dd/mm/yy]
[dd/mm/yy]
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type='N' input='M'>
<type='N' input='M'>
<type='S' input='M'>
Table 8: Multiple support to enterprises for the ERDF, the Cohesion Fund and the JTF at programme level (point (b) of Article 42(2))
1.
2.
3.
4.
5.
ID
Indicator name
Indicator breakdown
(of which:)
Number of enterprises net of multiple support by
[dd/mm/yy]
Comments
<type='S' input='G'>
<type='S' input='G'>
<type='S' input='G'>
<type='N' input='M' >
<type='S' input='M'>
RCO 01
Enterprises supported
Micro
RCO 01
Enterprises supported
Small
RCO 01
Enterprises supported
Medium
RCO 01
Enterprises supported
Large
RCO 01
Enterprises supported
Total
<type='N' input='G'>
Table 9: Common and programme specific result indicators for the ERDF, the Cohesion Fund, the JTF and the EMFAF (point (b) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Data on result indicators from the programme [extracted from Table 5 of Annex VII ]
Progress in result indicators to date
Priority
Specific objective
Fund
Category of region
 (
12
)
ID
Indicator name
Indicator breakdown
 (
13
)
(of which:)
Measurement unit
Baseline in the programme
Target 2029
Selected operations [dd/mm/yy]
Implemented operations [dd/mm/yy]
Comments
Baseline
Planned achievements
Baseline
Achieved
<type='S’ input='G'>
 (
14
)
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type=‘N’ input='G'>
<type='N' input='M' >
<type='N' input='M' >
<type='N' input='M' >
<type='N' input='M' >
<type='S' input='M'>
…
Table 10: Common and programme specific result indicators for the ESF+ (point (b) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
 (
15
)
11.
12.
13.
Data on all common result indicators as set out in Annexes I, II and III of the ESF+ Regulation and on programme specific indicators [extracted from Table 5 of Annex VII and table 3 of point 2.1.1.2.2. of Annex V]
Progress in result indicators
Priority
Specific objective
Fund
Category of region
ID
Indicator name
Output indicator used as a basis for target setting
Measurement unit of indicator
Measurement unit of target
Target 2029 (gender break-down optional)
Values achieved to date
[dd/mm/yy]
Achievement ratio
Comments
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type='N' input='M'>
<type='N' input='G'>
<type='S' input='M'>
M
F
N
T
M
 (
*3
)
F
N
 (
*3
)
T
M
F
N
T
…
Table 11: Common result indicators for the AMIF, the ISF and the BMVI (point (a) of Article 42(2))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Data on all common result indicators listed in Annex VIII of AMIF/ISF/BMVI Regulations for each specific objective [extracted from Table 2 of point 2.1.2 of Annex VI]
Progress in result indicators to date
Specific objective
ID
Indicator name
Indicator breakdown (of which)
Measurement unit (for indicators and baseline)
Baseline
Target 2029
Measurement unit (for target)
Planned values in selected operations
 (
16
)
Values achieved
 (
17
)
Comments
[dd/mm/yy]
[dd/mm/yy]
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type='S’ input='G'>
<type=‘N’ input='G'>
<type=‘N’ input='G'>
<type=‘N’ input='G'>
<type=‘N’ input='G'>
<type='S’ input='G'>
<type='S' input='M'>
Table 12: Financial instruments data for the Funds (Article 42(3))
Priority
 (
18
)
Characteristics of expenditure
Eligible expenditure by product
Amount of private and public resources mobilised in addition to the contribution from the Funds
Amount of management costs and fees declared as eligible expenditure, including (MCF are to be reported separately in case of direct award and in case of competitive tender)
 (
19
)
:
Interest and other gains generated by support from the Funds to financial instruments referred to in Article 60
Resources returned attributable to support from the Funds as referred to in Article 62
For guarantees, total value of loans, equity or quasi-equity investments in final recipients guaranteed with programme resources and actually disbursed to final recipients
Fund
Specific objective
Category of region
 (
20
)
Loans
(form of support code for FI)
Guarantee
(form of support code for FI)
Equity or quasi-equity (form of support code for FI)
Grants within a financial instrument operation (form of support code for FI)
Loans
(form of support code for FI)
Guarantee
(form of support code for FI)
Equity or quasi-equity
(form of support code for FI)
Grants within a financial instrument operation
(form of support code for FI)
Management costs and fees for holding funds depending on the financial product operating within the holding fund structure
Management costs and fees for specific funds (set-up either with or without the holding fund structure) by financial product
Loans
Guarantees
Equity
Loans
Guarantees
Equity
Input = selection
Input = selection
Input = selection
Input = selection
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
(
1
)
  Legend for the characteristics of fields:
type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency; input: M=Manual, S=Selection, G=Generated by system.
(
*1
)
  Amounts including the complementary support transferred from the ERDF and the ESF+.
(
*2
)
  Only total public contribution for the EMFAF.
(
2
)
  It does not apply to the Cohesion Fund, the JTF and the EMFAF.
(
3
)
  For the purposes of this Annex, the data for selected operations will be based on the document setting out the conditions for support in accordance with Article 73(3).
(
4
)
  It does not apply to the Cohesion Fund and the JTF.
(
5
)
  It does not apply to the Cohesion Fund, the JTF and the EMFAF.
(
6
)
  It applies only to some indicators. See Commission guidelines for details.
(
7
)
  Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual, S=Selection, G=Generated by system.
(
8
)
  Columns 8, 9, 10 and 11 are not applicable to the indicators in Annex III of the ESF+ Regulation - Common indicators for ESF+ support for addressing material deprivation (point (m) of Article 4(1) ESF+ Regulation).
(
9
)
  Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual, S=Selection, G=Generated by system.
(
10
)
  Including gender and age breakdown, where required.
(
11
)
  Including gender and age breakdown, where required.
(
12
)
  It does not apply to the Cohesion Fund, the JTF and the EMFAF.
(
13
)
  It applies only to some indicators. See Commission guidelines for details.
(
14
)
  Legend for the characteristics of fields: type: N=Number, S=String, C=Checkbox; input: M=Manual and [also covering automatically upload], S=Selection, G=Generated by system.
(
*3
)
  Not requested for specific objective in point (m) of Article 4(1) ESF+ Regulation.
(
15
)
  Columns 9, 10 and 12 are not applicable to the indicators in Annex III of the ESF+ Regulation - Common indicators for ESF+ support for addressing material deprivation (point (m) of Article 4(1) ESF+ Regulation).
(
16
)
  Including gender and age breakdown, where required.
(
17
)
  Including gender and age breakdown, where required.
(
18
)
  Not applicable to the AMIF, ISF or BMVI.
(
19
)
  In the data exchange system SFC2021 the column should separate possibility to report MCF paid in case of direct of award of contract and in case of competitive tender.
(
20
)
  Not applicable to the Cohesion Fund, JTF, AMIF, BMVI, ISF or EMFAF.
ANNEX VIII
A forecast of the amount for which the Member State expects to submit payment applications for the current and the subsequent calendar year (Article 69(10))
For each programme, to be filled in by Fund and category of region, where appropriate.
Fund
Category of region
Expected Union contribution
[current calendar year]
[subsequent calendar year]
January - October
November - December
January- December
ERDF
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
 (
1
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Interreg
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
ESF+
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
 (
2
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Cohesion Fund
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
JTF
 (
*1
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
EMFAF
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
AMIF
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
ISF
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
BMVI
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
(
*1
)
  Amounts including the complementary funding transferred from the ERDF and the ESF+ as appropriate.
(
1
)
  This should only show the specific allocation for outermost regions / Northern sparsely populated regions.
(
2
)
  This should only show the specific allocation for outermost regions/ Northern sparsely populated regions.
ANNEX IX
Communication and visibility – Articles 47, 49 and 50
1.
The use and technical characteristics of the emblem of the Union (‘the emblem’)
1.1.
The emblem shall be prominently featured on all communication materials such as printed or digital products, websites and their mobile views relating to the implementation of an operation, used for the public or for participants.
1.2.
The statement ‘Funded by the European Union’ or ‘Co-funded by the European Union’ shall be written in full and placed next to the emblem.
1.3.
The typeface to be used in conjunction with the emblem may be any of the following fonts: Arial, Auto, Calibri, Garamond, Trebuchet, Tahoma, Verdana or Ubuntu. Italic, underlined variations or font effects shall not be used.
1.4.
The positioning of the text in relation to the emblem shall not interfere with the emblem in any way.
1.5.
The font size used shall be proportionate to the size of the emblem.
1.6.
The colour of the font shall be reflex blue, black or white depending on the background.
1.7.
The emblem shall not be modified or merged with any other graphic elements or texts. If other logos are displayed in addition to the emblem, the emblem shall have at least the same size, measured in height or width, as the biggest of the other logos. Apart from the emblem, no other visual identity or logo must be used to highlight the support from the Union.
1.8.
Where several operations are taking place at the same location, supported by the same or different funding instruments, or where further funding is provided for the same operation at a later date, at least one plaque or billboard shall be displayed.
1.9.
Graphic standards for the emblem and the definition of standard colours:
(A)
SYMBOLIC DESCRIPTION
Against a background of blue sky, twelve golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, twelve being the symbol of perfection and unity.
(B)
HERALDIC DESCRIPTION
On an azure field a circle of twelve golden mullets, their points not touching.
(C)
GEOMETRIC DESCRIPTION
The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. Twelve gold stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to one eighteenth of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.
(D)
REGULATION COLOURS
The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars
(E)
FOUR-COLOUR PROCESS
If the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process.
PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’.
PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’.
INTERNET
PANTONE REFLEX BLUE corresponds in the web-palette colour RGB:0/51/153 (hexadecimal: 003399) and PANTONE YELLOW corresponds in the web-palette colour RGB: 255/204/0 (hexadecimal: FFCC00).
MONOCHROME REPRODUCTION PROCESS
Using black, outline the rectangle in black and print the stars in black on white.
Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.
REPRODUCTION ON A COLOURED BACKGROUND
If there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being 1/25th of the height of the rectangle.
The principles of the use of the Union emblem by third parties are set out in the Administrative agreement with the Council of Europe regarding the use of the European emblem by third parties 
(
1
)
.
2.
The licence on intellectual property rights referred to in Article 49(6) shall grant to the Union at least the following rights:
2.1.
internal use i.e. right to reproduce, copy and make available the communication and visibility materials to Union’s institutions and agencies, Member States' authorities, and their employees;
2.2.
reproduction of the communication and visibility materials by any means and in any form, in whole or in part;
2.3.
communication to the public of the communication and visibility materials by using any and all means of communication;
2.4.
distribution to the public of the communication and visibility materials (or copies thereof) in any and all forms;
2.5.
storage and archiving of the communication and visibility materials;
2.6.
sub-licensing of the rights on the communication and visibility materials to third parties.
(
1
)
  
            
OJ C 271, 8.9.2012, p. 5
.
ANNEX X
Elements for funding agreements and strategy documents – Article 59(1) and (5)
1.
Required elements of the funding agreement for financial instruments implemented under Article 59(5):
(a)
the investment strategy or policy including implementation arrangements, financial products to be offered, final recipients targeted, and envisaged combination with grant support (as appropriate);
(b)
a business plan or equivalent documents for the financial instrument to be implemented, including the estimated leverage effect referred to in point (a) of Article 58(3);
(c)
the target results that the financial instrument concerned is expected to achieve to contribute to the specific objectives and results of the relevant priority;
(d)
provisions for monitoring of the implementation of investments and of deal flows including reporting by the financial instrument to the holding fund and to the managing authority to ensure compliance with Article 42;
(e)
audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the holding fund where appropriate) in accordance with Article 82, and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 58(6),where applicable, including provisions and requirements regarding access to documents by audit authorities of Member States, Commission auditors and the Court of Auditors in order to ensure a clear audit trail;
(f)
requirements and procedures for managing the contribution provided by the programme in accordance with Article 92 and for the forecast of deal flows, including requirements for fiduciary or separate accounting as set out in Article 59;
(g)
requirements and procedures for managing interest and other gains generated as referred to in Article 60, including acceptable treasury operations or investments, and the responsibilities and liabilities of the parties concerned;
(h)
provisions regarding the calculation and payment of management costs incurred or of the management fees of the financial instrument in compliance with point (d) of Article 68(1);
(i)
provisions regarding the re-use of resources attributable to the support from the Funds in compliance with Article 62 and an exit policy for the contribution from the Funds out of the financial instrument;
(j)
conditions for a possible total or partial withdrawal of programme contributions from programmes to financial instruments, including the holding fund where applicable;
(k)
provisions to ensure that bodies implementing financial instruments manage financial instruments with independence and in accordance with the relevant professional standards, and act in the exclusive interest of the parties providing contributions to the financial instrument;
(l)
provisions for the winding-up of the financial instrument;
(m)
other terms and conditions for making contributions from the programme to the financial instrument;
(n)
terms and conditions to ensure that through contractual arrangements final recipients comply with the requirements of displaying of durable plaques or billboards in accordance with point (c) of Article 50(1), and other arrangements to ensure compliance with Article 50 and Annex IX for the acknowledgement of support from the Funds;
(o)
appraisal and selection of bodies implementing the financial instruments, including calls for expression of interest or public procurement procedures (only where financial instruments are organised through a holding fund).
2.
Required elements of the strategy document(s) referred to in Article 59(1):
(a)
the investment strategy or policy of the financial instrument, general terms and conditions of envisaged debt products, target recipients and actions to be supported;
(b)
a business plan or equivalent documents for the financial instrument to be implemented, including the estimated leverage effect referred to in Article 58;
(c)
the use and re-use of resources attributable to the support of the Funds in accordance with Articles 60 and 62;
(d)
monitoring and reporting of the implementation of the financial instrument to ensure compliance with Articles 42 and 50.
ANNEX XI
Key requirements of management and control systems and their classification - Article 69(1)
Table 1 - Key requirements of management and control systems
Bodies/authorities concerned
1
Appropriate separation of functions and written arrangements for reporting, supervising and monitoring of delegated tasks to an intermediate body
Managing authority
2
Appropriate criteria and procedures for the selection of operations
Managing authority
 (
1
)
3
Appropriate information to beneficiaries on applicable conditions for support for the selected operations
Managing authority
4
Appropriate management verifications, including appropriate procedures for checking fulfilment of conditions for financing not linked to costs and for simplified cost options
Managing authority
5
Effective system to ensure that all documents necessary for the audit trail are held
Managing authority
6
Reliable electronic system (including links with electronic data exchange systems with beneficiaries) for recording and storing data for monitoring, evaluation, financial management, verifications and audits, including appropriate processes to ensure the security, integrity and confidentiality of the data and the authentication of users
Managing authority
7
Effective implementation of proportionate anti-fraud measures
Managing authority
8
Appropriate procedures for drawing up the management declaration
Managing authority
9
Appropriate procedures for confirming that the expenditure entered into the accounts is legal and regular
Managing authority
10
Appropriate procedures for drawing up and submission of payment applications and of accounts and confirming completeness, accuracy and veracity of the accounts
Managing authority/ Body carrying out the accounting function
11
Appropriate separation of functions and functional independence between the audit authority (and any body carrying out audit work under the responsibility of the audit authority on which the audit authority relies and supervises, if applicable) and the other programme authorities and audit work carried out in accordance with internationally accepted audit standards
Audit authority
12
Appropriate system audits
Audit authority
13
Appropriate audits of operations
Audit authority
14
Appropriate audits of accounts
Audit authority
15
Appropriate procedures for providing a reliable audit opinion and for preparing the annual control report
Audit authority
Table 2 - Classification of management and control systems with regard to their effective functioning
Category 1
Works well. No or only minor improvement needed.
Category 2
Works. Some improvement needed.
Category 3
Works partially. Substantial improvement needed.
Category 4
Essentially does not work.
(
1
)
  Territorial authorities or bodies pursuant to Article 29(3) of this Regulation and steering committee pursuant to Article 22(2) of Interreg Regulation, where applicable.
ANNEX XII
Detailed rules and template for the reporting of irregularities - Article 69(2) and (12)
Section 1
Detailed rules for the reporting of irregularities
1.1.   Irregularities to be reported
The following irregularities shall be reported to the Commission in accordance with Article 69(2):
(a)
irregularities that have been the subject of a first written assessment by a competent authority, either administrative or judicial, which has concluded on the basis of specific facts that an irregularity has been committed, regardless of the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure;
(b)
irregularities that give rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of fraud or other criminal offences, as referred to in points (a) and (b) of Article 3(2) and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 and point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests 
(
1
)
 for the Member States not bound by that Directive;
(c)
irregularities preceding a bankruptcy;
(d)
specific irregularity or group of irregularities for which the Commission submits a written request for information to the Member State following the initial reporting from a Member State.
1.2.   Irregularities exempted from reporting
The following irregularities shall not be reported:
(a)
irregularities for an amount lower than EUR 10 000 in contribution from the Funds; this does not apply in the case of irregularities which are interlinked and the total amount of which exceeds EUR 10 000 in contribution from the Funds, even when none of them exceeds that ceiling on its own;
(b)
cases where the irregularity consists solely of the failure to execute, in whole or in part, an operation included in the co-financed programme owing to the non-fraudulent bankruptcy of the beneficiary;
(c)
cases brought to the attention of the managing authority or the authority in charge of the accounting function by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution;
(d)
cases which are detected and corrected by the managing authority before inclusion in a payment application submitted to the Commission.
The exemptions in points (c) and (d) of the first subparagraph of this point shall not apply to irregularities referred to under point 1.1(b).
1.3.   Determination of the reporting Member State
The Member State in which the irregular expenditure is incurred by the beneficiary and paid in implementing the operation shall be responsible for reporting the irregularity in accordance with Article 69(2). For programmes under the European territorial cooperation goal (Interreg), the reporting Member State shall inform the managing authority and the audit authority of the programme.
1.4.   Timing of the reporting
Member States shall report irregularities within two months following the end of each quarter from their detection or as soon as additional information on the reported irregularities becomes available. However, a Member State shall immediately report to the Commission irregularities discovered or supposed to have occurred, indicating any other Member States concerned, in case the irregularities may have repercussions outside its territory.
1.5.   Submission, use and processing of information reported
Where national provisions provide for the confidentiality of investigations, only information subject to the authorisation of the competent tribunal, court or other body in accordance with national rules may be reported.
The information reported in accordance with this Annex may be used for the purposes of protecting the financial interests of the Union, in particular to perform risk analyses and develop systems serving to identify risks more effectively.
This information shall not be used for any purposes other than the protection of the Union's financial interests unless the authorities that have provided it have given their express consent.
This information shall be covered by professional secrecy and may not be disclosed to persons other than those in the Member States or within the Union’s institutions, agencies, offices and bodies whose duties require that they have access to it.
Section 2
Template for electronic reporting via the Irregularity Management System (IMS)
Identification
Fund
Member State
Reporting authority
Year
Sequence number
Programming period
Reference number – national
Drafting information
Initiating authority - complete name
Request language
Drafting date
Quarter
Special request
Necessity to inform other countries
Person found in other case(s)
Status
Proceedings
Case closure
Case closure date
Personal data
Identification of persons involved
Legal person / natural person
Legal status
National ID number
Company name /Family name
Trade name / First name
Parent name / Independent prefix
Street
Postcode
City
Territorial unit where the person is registered
Member State
Relevant NUTS level
Flagged on basis of the Financial Regulation
 (
2
)
 (Articles 135 to145)
Justification for non-disclosure of personal data
Description of operation
CCI number
Objective – CCI
Category of region where applicable
Goal (IJG/Interreg)
Programme
Programme closure date
Commission decision - number
Commission decision - date
Policy objective
Priority
Specific objective
Territorial unit where the operation takes place
Member State
Relevant NUTS level
Competent authority
Operation - specific - project
Project
Project
Project – name
Project – number
Co-financing rate
Total amount of expenditure
Total amount of irregular expenditure
Irregularity
Information leading to a suspicion of an irregularity
Date
Source
Provisions breached
Provisions – Union: Type, title, reference, Article and paragraph as relevant
Provisions - national – Type, title, reference, Article and paragraph as relevant
Other States involved
Member State(s)
Non-Member State(s)
Specific information on the irregularity
Start date Irregularity
End date irregularity
Type of irregularity - typology
Type of irregularity - category
Modus operandi
Additional information
Findings of the administration
Classification of the irregularity
Offences pursuant to Directive (EU) 2017/1371
Detection
Date of discovery (Primary administrative or judicial finding)
Reason for performing a control (why)
Type and/or method of control (how)
Control carried out after payment(s) of public contribution
Competent authority
OLAF-Case
OLAF number – Reference
OLAF number – Year
OLAF number – Sequence
Status
Total Amounts
Financial impact
Expenditure – EU contribution
Expenditure – National contribution
Expenditure - Public contribution
Expenditure - Private contribution
Expenditure – Total
Irregular amount – EU contribution
Irregular amount - National contribution
Irregular amount - Public contribution
whereof not paid – EU contribution
whereof not paid – National contribution-
whereof not paid - Public contribution
Where of paid – EU contribution
Where of paid – National contribution
Where of paid - Public contribution
Comments
Penalties
Procedures
Procedures initiated to impose penalties
Type of procedure
Start date of procedure
(Expected) end date of procedure
Status of procedure
Sanctions
Penalties
Penalties – Category
Penalties – Type
Penalties applied
Amounts related to financial penalties
End date of procedure
Comments
Comments
Comments - Reporting authority
Attachments
Attachments
Attachments description
Request for cancellation
Cancellation reasons
Rejection reasons
(
1
)
  
            
OJ C 316, 27.11.1995, p. 49
.
(
2
)
  Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (
OJ L 193, 30.7.2018, p. 1
).
ANNEX XIII
Elements for the audit trail – Article 69(6)
As regards Union contribution based on unit costs, lump sums and flat rates reimbursed by the Commission under Article 94 and on financing not linked to costs reimbursed by the Commission under Article 95, only the elements set out under Sections III and IV respectively shall be required.
I.
Obligatory elements of audit trail for grants taking the forms set out in points (a) to (e) of Article 53(1):
1.
documentation that allows verification of the application of the selection criteria by the managing authority, as well as documentation relating to the overall selection procedure and the approval of operations;
2.
document (grant agreement or equivalent) setting out the conditions for support signed between the beneficiary and the managing authority/intermediate body;
3.
accounting records of payment claims submitted by the beneficiary, as recorded in the managing authority/intermediate body's electronic system;
4.
documentation on verifications addressing the non-relocation and durability requirements as set out in Article 65, Article 66(2) and point (h) of Article 73(2);
5.
proof of payment of the public contribution to the beneficiary and of the date the payment was made;
6.
documentation evidencing the administrative and, where applicable, on-the-spot checks carried out by the managing authority/intermediate body;
7.
information on audits carried out;
8.
documentation relating to the follow-up by the managing authority/intermediate body for purposes of management verifications and audit findings;
9.
documentation demonstrating verification of compliance with applicable law;
10.
data in relation to output and result indicators enabling reconciliation with corresponding targets and reported milestones;
11.
documentation related to financial corrections to and deductions from the expenditure declared to the Commission to ensure compliance with Article 98(6) made by the managing authority/intermediate body/the body to which the accounting function has been entrusted to;
12.
for grants taking the form set out in point (a) of Article 53(1), the invoices (or documents of equivalent probative value) and proof of their payment by the beneficiary, as well as accounting records of the beneficiary relating to the expenditure declared to the Commission;
13.
for grants taking the forms set out in points (b), (c) and (d) of Article 53(1), and as applicable, documents justifying the method of establishing unit costs, lump sums and flat rates; the categories of costs forming the basis for the calculation; documents evidencing costs declared under other categories of costs to which a flat rate applies; the explicit agreement by the managing authority on the draft budget on the document setting out the conditions for support; documentation on the gross employment costs and on calculation of the hourly rate; where simplified cost options are used based on existing methods, documentation confirming compliance with similar type of operations and with documentation required by the existing method, if any.
II.
Obligatory elements for audit trail for financial instruments:
1.
documents on the establishment of the financial instrument, such as funding agreements, etc.;
2.
documents identifying the amounts contributed by each programme and under each priority to the financial instrument, the expenditure that is eligible under each programme and the interest and other gains generated by support from the Funds and re-use of resources attributable to the Funds in accordance with Articles 60 and 62;
3.
documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications;
4.
documents concerning exits of programme contributions and the winding-up of the financial instrument;
5.
documents on the management costs and fees;
6.
application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;
7.
checklists and reports from the bodies implementing the financial instrument;
8.
declarations made in connection with 
de minimis
 aid;
9.
agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;
10.
evidence that the support provided through the financial instrument is to be used for its intended purpose;
11.
records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed;
12.
separate records or accounting codes for a programme contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient.
III.
Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 94 to be kept at the level of the managing authority/ intermediate body:
1.
documents evidencing the ex-ante agreement of the Commission on the types of operations covered by unit costs, lump sums and flat rates and the definition of related amounts and rates, as well as the methods for adjustment of the amounts (programme approval or amendment;
2.
documents evidencing the categories of costs and the amounts forming the basis for the calculation to which the flat rate applies;
3.
documents evidencing the fulfilment of the conditions for reimbursement by the Commission;
4.
documents evidencing the adjustment of the amounts, where relevant;
5.
documents evidencing the calculation method if point (a) of the second subparagraph of Article 94(2) is applied;
6.
documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission on the basis of simplified cost options;
7.
document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries;
8.
documentation evidencing management verifications and audits carried out in accordance with the third subparagraph of Article 94(3);
9.
proof of payment of the public contribution to the beneficiary and of the date the payment was made.
IV.
Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 95 to be kept at the level of the managing authority/ intermediate body:
1.
documents evidencing the ex-ante agreement of the Commission on the conditions to be fulfilled or the results to be achieved and corresponding amounts (programme approval or amendment);
2.
documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission based on Article 95 (financing not linked to costs);
3.
document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries;
4.
documentation evidencing management verifications and audits carried out in accordance with the second subparagraph of Article 95(3);
5.
proof of payment of the public contribution to the beneficiary and of the date the payment was made;
6.
documents evidencing the fulfilment of conditions or the achievement of results at each stage if done in steps, as well as before final expenditure is declared to the Commission.
ANNEX XIV
Electronic data exchange systems between programme authorities and beneficiaries - Article 69(8)
1.
Responsibilities of programme authorities regarding the characteristics of electronic data exchange systems
1.1.
Ensuring the data security, data integrity, data confidentiality, authentication of the sender in accordance with Articles 69(6), 69(8), point (e) of Article 72(1) and Article 82.
1.2.
Ensuring availability and functioning during and outside standard office hours (except during technical maintenance).
1.3.
Ensuring that the system aims to make use of logical, simple and intuitive functions and interface.
1.4.
Use of functionalities in the system providing for:
(a)
interactive forms and/or forms prefilled by the system on the basis of the data which are stored at consecutive steps of the procedures;
(b)
automatic calculations, where applicable;
(c)
automatic embedded controls which reduce repeated exchanges of documents or information;
(d)
system-generated alerts to inform the beneficiary that certain actions can be performed;
(e)
online status tracking allowing the beneficiary to monitor the current status of the project;
(f)
all previously available data and documents processed by the electronic data exchange system.
1.5.
Ensuring record-keeping and data storage in the system enabling both administrative verifications of payment claims submitted by beneficiaries in accordance with Article 74(2) and audits.
2.
Responsibilities of programme authorities regarding the modalities for transmission of documents and data for all exchanges
2.1.
Ensuring the use of electronic signature compatible with one of the three types of electronic signature defined by Regulation (EU) No 910/2014 of the European Parliament and of the Council 
(
1
)
.
2.2.
Providing for storing the date of transmission of documents and data by the beneficiary to the programme authorities and vice versa.
2.3.
Ensuring accessibility directly through an interactive user interface (a web application) or via a technical interface that allows for automatic synchronisation and transmission of data between beneficiaries' and Member States' systems.
2.4.
Ensuring the protection of privacy of personal data for individuals and commercial confidentiality for legal entities according to Directive 2002/58/EC of the European Parliament and of the Council 
(
2
)
 and Regulation (EU) 2016/679.
(
1
)
  Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (
OJ L 257, 28.8.2014, p. 73
).
(
2
)
  Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications) (
OJ L 201, 31.7.2002, p. 37
).
ANNEX XV
SFC2021: electronic data exchange system between the Member States and the Commission – Article 69(9)
1.   Responsibilities of the Commission
1.1.
Ensuring the operation of an electronic data exchange system (‘SFC2021’) for all official exchanges of information between the Member State and the Commission. SFC2021 shall contain at least the information specified in the templates established in accordance with this Regulation.
1.2.
Ensuring the following characteristics of SFC2021:
(a)
interactive forms or forms pre-filled by the system on the basis of the data already recorded in the system previously;
(b)
automatic calculations, where they reduce the encoding effort of users;
(c)
automatic embedded controls to verify internal consistency of transmitted data and consistency of this data with applicable rules;
(d)
system generated alerts warning SFC2021 users that certain actions can or cannot be performed;
(e)
online status tracking of the treatment of information entered into the system;
(f)
availability of historical data in respect of all information entered for a programme;
(g)
availability of a compulsory electronic signature within the meaning of Regulation (EU) No 910/2014 which will be recognised as evidence in legal proceedings.
1.3.
Ensuring an information technology security policy for SFC2021 applicable to the personnel using the system in accordance with relevant Union rules, in particular Commission Decision (EU, Euratom) 2017/46 
(
1
)
 and its implementing rules.
1.4.
Designating a person or persons responsible for defining, maintaining and ensuring the correct application of the security policy to SFC2021.
2.   Responsibilities of Member States
2.1.
Ensuring that the programme authorities of the Member State identified in accordance with Article 71(1) as well as the bodies identified to carry out certain tasks under the responsibility of the managing authority or the audit authority in accordance with Article 71(2) and (3) enter into SFC2021 the information for the transmission of which they are responsible and any updates thereto.
2.2.
Ensuring the verification of information submitted by a person other than the person who entered the data for that transmission.
2.3.
Providing arrangements for the separation of the above tasks through the Member State’s management and control information systems connected automatically with SFC2021.
2.4.
Appointing a person or persons responsible for managing access rights to fulfil the following tasks:
(a)
identifying users requesting access, making sure those users are employed by the organisation;
(b)
informing users about their obligations to preserve the security of the system;
(c)
verifying the entitlement of users to the required privilege level in relation to their tasks and their hierarchical position;
(d)
requesting the termination of access rights when those access rights are no longer needed or justified;
(e)
promptly reporting suspicious events that may bring prejudice to the security of the system;
(f)
ensuring the continued accuracy of user identification data by reporting any changes;
(g)
taking the necessary data protection and commercial confidentiality precautions in accordance with Union and national rules;
(h)
informing the Commission of any changes affecting the capacity of the Member State authorities or users of SFC2021 to carry out the responsibilities referred to in point 2.1 or their personal capacity to carry out responsibilities referred to in points (a) to (g).
2.5.
Providing arrangements for the respect of the protection of privacy and of personal data for individuals, and of commercial confidentiality for legal entities in accordance with Directive 2002/58/EC, Regulation (EU) 2016/679 and Regulation (EU) 2018/1725.
2.6.
Adopting national, regional or local information security policies on access to SFC2021 based on a risk assessment applicable to all authorities using SFC2021 and addressing the following aspects:
(a)
the IT security aspects of the work performed by the person or persons responsible for managing the access rights referred to in point 2.4 of section II in case of application of direct use;
(b)
for national, regional or local computer systems connected to SFC2021, through a technical interface referred to in point 2.3 the security measures for those systems allowing to be aligned with SFC2021 security requirements and covering:
(i)
physical security;
(ii)
data media and access control;
(iii)
storage control;
(iv)
access and password control;
(v)
monitoring;
(vi)
interconnection with SFC2021;
(vii)
communication infrastructure;
(viii)
human resources management prior to employment, during employment and after employment;
(ix)
incident management.
2.7.
Making the document referred to in point 2.6 available to the Commission upon request.
2.8.
Appointing a person or persons responsible for maintaining and ensuring the application of the national, regional or local IT security policies and acting as a contact point with the person or persons designated by the Commission and referred to in point 1.4.
3.   Joint responsibilities of the Commission and the Member States
3.1.
Ensuring accessibility either directly through an interactive user-interface (i.e. a web-application) or via a technical interface using pre-defined protocols (i.e. web-services) that allows for automatic synchronisation and transmission of data between Member States information systems and SFC2021.
3.2.
Providing for the date of electronic transmission of the information by the Member State to the Commission and vice-versa in electronic data exchange, which constitutes the date of submission of the document concerned.
3.3.
Ensuring that official data is exchanged exclusively through SFC2021, except where force majeure occurs, and that information provided in the electronic forms embedded in SFC2021 (hereinafter referred to as ‘structured data’) is not replaced by non-structured data and, in the event of inconsistency, that structured data prevails over non-structured data.
In the event of 
force majeure
, a malfunctioning of SFC2021 or a lack of a connection with SFC2021 exceeding one working day in the last week before a regulatory deadline for the submission of information or in the period from 18 to 26 December, or five working days at other times, the information exchange between the Member State and the Commission may take place in paper form using the templates set out in this Regulation in which case the date of submission of the document is the date stamped by the post. When the cause of the force majeure ceases, the party concerned enters in SFC2021 without delay the information already provided in paper form.
3.4.
Ensuring compliance with the IT security terms and conditions published in the SFC2021 portal and the measures that are implemented in SFC2021 by the Commission to secure the transmission of data, in particular in relation to the use of the technical interface referred to in point 2.3.
3.5.
Implementing and ensuring the effectiveness of the security measures adopted to protect the data stored and transmitted through SFC2021.
3.6.
Updating and reviewing annually the SFC2021 IT security policy and the relevant national, regional and local IT security policies in the event of technological changes, the identification of new threats or other relevant developments.
(
1
)
  Commission Decision (EU, Euratom) 2017/46 of 10 January 2017 on the security of communication and information systems in the European Commission (
OJ L 6, 11.1.2017, p. 40
).
ANNEX XVI
Template for the description of the management and control system – Article 69(11)
1.   GENERAL
1.1.
Information submitted by:
—
Member State:
—
Title of the programme(s) and CCI number(s): (all programmes covered by the managing authority where there is a common management and control system):
—
Name and email of main contact point: (body responsible for the description):
1.2.
The information provided describes the situation on: (dd/mm/yy).
1.3.
System structure (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the management and control system).
1.3.1.
Managing authority (name, address and contact point in the managing authority).
1.3.2.
Intermediate bodies (name, address and contact points in the intermediate bodies).
1.3.3.
The body carrying out the accounting function (name, address and contact points in the managing authority or the programme authority carrying out the accounting function).
1.3.4.
Indicate how the principle of separation of functions between and within the programme authorities is respected.
2.   MANAGING AUTHORITY
2.1.
Managing authority – description of the organisation and the procedures related to its functions and tasks as provided for in Articles 72 to 75.
2.1.1.
The status of the managing authority (national, regional or local public body or private body) and the body of which it is part.
2.1.2.
Specification of the functions and tasks carried out directly by the managing authority.
2.1.3.
Where applicable, specification per intermediate body of each of the functions and tasks delegated by the managing authority, identification of the intermediate bodies and the form of the delegation. Reference should be made to relevant documents (written agreements).
2.1.4.
Procedures for the supervision of the functions and tasks delegated by the managing authority, if any.
2.1.5.
Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system.
2.1.6
Organisation chart of the managing authority and information on its relationship with any other bodies or divisions (internal or external) that carry out functions and tasks as provided for in Articles 72 to 75.
2.1.7.
Indication of planned resources to be allocated in relation to the different functions of the managing authority (including information on any planned outsourcing and its scope, where appropriate).
3.   BODY CARRYING OUT THE ACCOUNTING FUNCTION
3.1.
Status and description of the organisation and the procedures related to the functions of the body carrying out the accounting function.
3.1.1.
The status of the body carrying out the accounting function (national, regional or local public or private body) and the body of which it is part, where relevant.
3.1.2.
Description of the functions and tasks carried out by the body carrying out the accounting function as set out in Article 76.
3.1.3.
Description of how the work is organised (workflows, processes, internal divisions), what procedures apply and when, how these are supervised, etc.
3.1.4.
Indication of planned resources to be allocated in relation to the different accounting tasks.
4.   ELECTRONIC SYSTEM
4.1.
Description of the electronic system or systems including a flowchart (central or common network system or decentralised system with links between the systems) for:
4.1.1.
Recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators when provided for in this Regulation;
4.1.2.
Ensuring that accounting records or codes for each operation are recorded and stored, and that these records or codes support the data required for drawing up payment applications and the accounts;
4.1.3.
Maintaining accounting records or keeping separate accounting codes of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries;
4.1.4.
Recording all amounts withdrawn during the accounting year as set out in point (b) of Article 98(3) and deducted from the accounts as set out in Article 98(6) and the reasons for these withdrawals and deductions;
4.1.5.
Indicating whether the systems are functioning effectively and can reliably record the data mentioned on the date where this description is compiled as set out in point 1.2;
4.1.6.
Describing the procedures to ensure the electronic systems' security, integrity and confidentiality.
ANNEX XVII
Data to be recorded and stored electronically on each operation – point (e) of Article 72(1)
This Annex establishes the data to be recorded without prescribing a specific structure for the electronic system (e.g. information included in a line for the purposes of this Annex may be broken down into multiple data fields in the electronic system concerned).
The data indicated in the first column of the table is required for operations supported by any of the Funds covered by this Regulation unless otherwise specified in the second column. Only data fields that are relevant to the operation in question should be completed. For financial instruments operations, information in sections that explicitly refer to financial instruments shall be also recorded and stored.
Where an operation is supported by more than one programme, priority, Fund, or under more than one category of region, the information referred to in fields 28-123 of this Annex shall be recorded in a manner that allows data to be retrieved broken down by programme, priority, Fund and category of region.
In addition, the information referred to in fields 46-152 of this Annex (data related to reporting requirements under Article 42 and Annex VII) shall be recorded in a manner that allows data to be retrieved broken down by specific objective.
Data fields
Indication of Funds for which data is not required
Data on the beneficiary
 (
1
)
(
2
)
1.
Name and unique identifier, where relevant, of each beneficiary
2.
Information whether the beneficiary is a public or private law body, or an entity with or without legal personality, or a natural person. If a natural person, date of birth and national ID number. If public or private law body, or an entity with or without legal personality, VAT or tax identification number
3.
Information on all beneficial owners of the beneficiary, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s)
Member States may comply with this requirement by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included.
4.
Information on whether the beneficiary is the body receiving the aid (in the context of State aid) or granting the aid (in the context of 
de minimis
 aid)
5.
Only for PPP operations, information whether the beneficiary is the public body initiating the PPP or the private partner selected for its implementation
6.
Only for small projects funds (Interreg), information whether the beneficiary of a small project fund is a cross-border legal body, a European grouping of territorial cooperation or a body which has legal personality
Not applicable to ERDF under the Investment for jobs and growth goal, ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
7.
Contact details of the beneficiary
Data on the beneficiary in the context of financial instruments
8.
Information whether the beneficiary is:
(a)
the body that implements a holding fund or,
(b)
where there is no holding fund structure, the body that implements a specific fund, or
(c)
where the managing authority implements financial instrument directly, information on the managing authority
Data on the operation
9.
Name and unique identifier of the operation
10.
Short description of the operation. Information on what is being financed and key objectives
11.
Information whether the operation falls under the provisions of Article 94 or 95
12.
Information whether the operation is an operation of strategic importance
13.
Information whether the operation is pursuant to Article 12(1) of the BMVI Regulation, Article 12(1) of the ISF Regulation, and Article 15(1) of the AMIF Regulation, or a specific action, or an action listed in Annex IV to those Regulations, or operating support or emergency assistance
Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF
14.
Date of submission of the application for the operation
15.
Starting date as indicated in the document setting out the conditions for support
16.
End date as indicated in the document setting out the conditions for support
17.
Actual date when the operation is physically completed or fully implemented
18.
Body issuing the document setting out the conditions for support
19.
Date of the document setting out the conditions for support and date of its amendments, if any
20.
Information whether the public support for the operation will constitute State aid
21.
Information whether the public support for the operation will constitute 
de minimis
 aid
22.
Information whether the operation is a PPP operation
23.
Information whether the beneficiary or other entities implementing the operation in accordance with Union procurement rules use contractors and if so, once the corresponding contracts are signed, information on:
(a)
all contractors, including name and VAT registration or tax identification number of the contractor(s),
(b)
and beneficial owners of the contractor, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s) of these beneficial owners and
(c)
contracts (date of the contract, name, reference and contract amount)
Member States may comply with the requirement under point (b) by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included.
Information under this field is only required where public procurement procedures above the Union thresholds are concerned.
24.
Information
 (
3
)
 on whether the contractor, as referred to in the field 23, uses sub-contractors and if so, once the corresponding sub-contracts are signed, information on all sub-contractors listed in the procurement documents (of the contractor), namely name and VAT registration or tax identification number and information on sub-contracts (date of the contract, name, reference and contract amount)
The requirement to record the information under this field shall apply from one year after the entry into force of this regulation.
25.
Information on whether for the implementation of the operation, the beneficiary further cascades the grant to other entities. If so, information on their name, VAT registration or tax identification number and information on agreements between them and the beneficiary (date of agreement, reference and agreement amount)
26.
Only where the total cost of the operation (including VAT) exceeds 5 million EUR, information whether VAT on expenditure incurred by the beneficiary is non-recoverable under national VAT legislation (point (c) of Article 64(1)),
27.
Currency of the operation (as set out in the document setting out the condition for support)
28.
CCI of the programme(s) under which the operation is supported
29.
Priority or priorities of the programme(s) under which the operation is supported
30.
Fund(s) from which the operation is supported. If there are several funds or other Union instruments from which the operation is supported, information on the split, on the pro-rata amounts, etc.
31.
Information on whether the operation is with the participation of a third country, or takes place in a third country. If so, identification of that third country
Not applicable to the ERDF, ESF+, Cohesion Fund or JTF
32.
Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of food:
(a)
purchased by the beneficiary;
(b)
obtained in accordance with Article 17(2) of the ESF+ Regulation;
(c)
delivered to the bodies distributing the food to end recipients; and
(d)
distributed to end recipients
Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
33.
Only for ESF+ support provided under the specific objective set out in point (m) of Article 4(1), quantity of basic material assistance:
(a)
purchased by the beneficiary;
(b)
delivered to bodies distributing the assistance to end recipients; and
(c)
distributed to end recipients
Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
34.
Only for ESF+ support provided under specific objective set out in point (m) of Article 4(1), number of vouchers or cards (or other instruments of indirect delivery) issued, and delivered to end recipients, and used by end recipients, as well as information on the total amount of expenditure loaded in vouchers or cards (or other instruments of indirect delivery) delivered to end recipients, and used by end recipients
Not applicable to the ERDF, Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
35.
Category(ies) of region concerned by the operation
Not applicable to the Cohesion Fund, EMFAF, AMIF, ISF or BMVI
Data specific to financial instruments operations
36.
Information on whether the financial instrument is combined with programme support in the form of grants within the meaning of Article 58(5)
37.
Information on whether the financial instrument operation is implemented directly by the managing authority, or is implemented under the responsibility of the managing authority, within the meaning of Article 59(1) and (2)
38.
Information on whether the financial instrument operation is implemented across consecutive periods, and if so, identification of the periods concerned below:
(a)
2014-2020 and 2021-2027
(b)
2021-2027 and post-2027
39.
Where the financial instrument is organised through a holding fund, information about the body implementing a specific fund under the holding fund
40.
Procedure for selecting the body implementing the financial instrument
41.
Legal status of the financial instrument, either:
(a)
an investment of programme resources into the capital of a legal entity; or
(b)
separate blocks of finance or fiduciary accounts
42.
Contact details of the beneficiary, and, where the financial instrument is set up with a holding fund, contact details of the body implementing a specific fund under the holding fund
43.
Date of signature of the funding agreement between the managing authority and the body implementing a holding fund, or a specific fund without a holding fund
44.
Date of signature of the funding agreement between the body implementing a holding fund and the body implementing a specific fund
45.
Date of completion of the ex-ante assessment referred to in Article 58(3)
Data on types of intervention
46.
Codes for intervention field dimension, for form of support dimension, for territorial delivery mechanism and territorial focus dimension, for economic activity dimension, for location dimension, for gender tracking and for macro-regional and sea basin strategies, where applicable, pursuant to Annex I to this Regulation and Annex VII to the ERDF and CF Regulation, as well as Annex VI to the AMIF, ISF and BMVI Regulations
Not applicable to EMFAF
47.
Code(s) for ESF+ secondary theme dimension, pursuant to Annex I to this Regulation
Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
48.
Codes for the type of action, implementation and particular themes dimensions, pursuant to Annex VI to the AMIF, ISF and BMVI Regulations
Not applicable to the ERDF, ESF+ , Cohesion Fund, JTF or EMFAF
Data on indicators for all operations (including financial instruments operations)
49.
Unique identifier and indicator name for each of the common and/or programme specific output indicators relevant for the operation
50.
For each output indicator:
(a)
measurement unit,
(b)
target value for the operation, where applicable, broken down by gender where applicable,
(c)
cumulative values achieved to date, where applicable, broken down by gender, where applicable,
(d)
achievement ratio (achieved value/target value), where applicable
Not applicable to EMFAF
51.
Milestone value for each output indicator, where applicable and broken down by gender, where applicable
Not applicable to the ESF+ support provided under specific objective set out in point (m) of Article 4(1) of the ESF+ Regulation, or to EMFAF, AMIF, ISF or BMVI
52.
Unique identifier and indicator name for each of the common and/or programme specific result indicators relevant for the operation
53.
Indicator breakdown, where specifically required in the Fund specific Regulations
Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF
54.
Measurement unit for each result indicator, where relevant
Not applicable to ERDF, Cohesion Fund, JTF or EMFAF
55.
Baseline and target value for each result indicator for the operation, where applicable and broken down by gender, where applicable, as well as values achieved to date and result indicator achievement ratio (achieved value/target value)
Not applicable to EMFAF
Baseline value not applicable to ESF+, AMIF, ISF or BMVI
Financial data specific to operations (in the currency applicable to the operation)
56.
Amount of the total eligible cost of the operation approved in the latest version of the document setting out the conditions for support
57.
Amount of the total eligible costs for which public contribution is provided
58.
Amount of support from the Funds paid or to be paid
Financial data specific to financial instruments operations (in the currency applicable to the operation)
59.
Amount of programme contribution, committed to a financial instrument and approved in a document setting out the conditions for support (funding agreement), out of which:
(a)
amount of public contribution;
(b)
amount of Funds contribution, broken down by Fund
60.
Amount of private and public resources mobilised in addition to the Funds, by product: loans; guarantees; equity or quasi-equity; grants within a financial instrument operation
61.
Interest and other gains generated by support from the Funds to financial instruments
62.
Amount of interests and other gains attributable to the Funds used until the end of eligibility period used for capital investments, as well as payments of management fees and reimbursement management costs
63.
Amounts of interests and other gains attributable to the Funds not used until the end of eligibility period
64.
Support from the Funds used for differentiated treatment of investors operating under the market economy principle through an appropriate sharing of risks and profits
65.
Resources returned attributable to support from the Funds, out of which capital repayments, or gains, or other earnings and yields
66.
Information on re-use of resources returned attributable to the support from the Funds within the eligibility period, providing separate records for the amounts:
(a)
re-used in the same or other financial instruments for further investments in final recipients,
(b)
to cover the losses in the nominal amount of the Funds contribution to the financial instrument resulting from negative interest, and/or
(c)
for any management costs and fees associated to such further investments
67.
Re-use of resources returned which are attributable to the support from the Funds within a period of 8 years after the end of the eligibility period
68.
Total value of loans, equity or quasi-equity investments in final recipients guaranteed with programme resources and actually disbursed to final recipients
69.
Information on:
(a)
the final recipient of support from the Funds, name(s) and ID number,
(b)
beneficial owners of the final recipient, if any, as defined in Article 3(6) of Directive (EU) 2015/849, namely first name(s) and last names(s), dates(s) of birth and VAT registration number(s) or tax identification number(s),
(c)
amount of support received (grant, loan, guaranteed loan, equity)
Member States may comply with the requirement under point (b) by using the data stored in the registers as referred to in Article 30 of Directive (EU) 2015/849, provided a unique identification number is included therein.
Data on payment claims by the beneficiary
70.
Date of receipt of each payment claim by the beneficiary
71.
Date of the last payment to the beneficiary (for the purposes of the start date for the document retention period)
72.
Amount of eligible expenditure in each payment claim as paid out to the beneficiary, as well as the date of payment to the beneficiary
73.
Total amount of eligible expenditure entered into the accounting system(s) that has been included in the final payment application for the accounting year and total amount of the corresponding public contribution made or to be made
74.
Only for operations with expenditure related to operations covering more than one category of region, pro-rata allocation of expenditure to the categories of region
Not applicable to the ESF+, EMFAF, AMIF, ISF or BMVI
75.
Only for operations with expenditure related to operations receiving support from one or more Funds or one or more programmes and from other Union instruments, pro-rata allocation of expenditure to each Fund and for the programme or programmes
76.
Dates and short description of the results of management verifications of the operation
77.
Dates and short description of the results of on-the-spot audits of the operation
78.
Body carrying out audit work or verifications
Data on expenditure in payment claim from beneficiary – only for expenditure based on real costs
79.
Eligible expenditure declared to the Commission established on the basis of costs actually incurred and paid, together with in-kind contributions and depreciation, where applicable
80.
Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of costs actually reimbursed and paid, together with in-kind contributions and depreciation, where applicable
81.
Contract type and contract amount if the contract award is subject to the provisions of Directive 2014/23/EU
 (
4
)
, 2014/24/EU
 (
5
)
 or 2014/25/EU
 (
6
)
 of the European Parliament and of the Council
82.
Eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU
83.
The procurement procedure used if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU
84.
Name and VAT registration or tax identification number of the contractor(s) and sub-contractor(s) if the contract award is subject to the provisions of Directive 2014/23/EU, 2014/24/EU or 2014/25/EU or national provisions on public procurement
 (
7
)
85
The procurement procedure used, contract amount and eligible expenditure incurred and paid based on a contract if the contract award is subject to the provisions of Directive 2009/81/EC of the European Parliament and of the Council
 (
8
)
Not applicable to ERDF, ESF+, Cohesion Fund, JTF or EMFAF
Data on expenditure in each payment claim from beneficiary – only for expenditure based on unit costs
86.
Amount of eligible expenditure declared to the Commission on the basis of unit costs
87.
Public contribution corresponding to the eligible expenditure declared to the Commission established on the basis of unit costs
88.
Definition of a unit to be used for each unit cost
89.
Number of units delivered as indicated in the payment claim for each unit item for each unit cost
90.
Unit cost for a single unit
Data on expenditure in each payment claim from beneficiary – only for expenditure based on lump sums
91.
Amount of eligible expenditure declared to the Commission on the basis of lump sums
92.
Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of lump sums
93.
For each lump sum, deliverables (outputs or results) in accordance with the document setting out the conditions for support as the basis for disbursement of lump sum payments
94.
For each lump sum, the corresponding amount in accordance with the document setting out the conditions for support
Data on expenditure in payment claim from beneficiary – only for expenditure based on flat rates
95.
Amount of eligible expenditure declared to the Commission, as well as the flat rate in the document setting out the conditions for support
96.
Public contribution corresponding to eligible expenditure declared to the Commission established on the basis of flat rates
Data on expenditure of financial instruments in payment claims by beneficiaries
97.
Total amount of programme contribution paid to final recipients in the case of loans, equity and quasi-equity, by product:
(a)
out of which total amount of Funds contribution, broken down by Fund
(b)
out of which total amount of national public co-financing
(c)
out of which total amount of national private co-financing
98.
Total amount of programme contributions set aside for guarantee contracts, in accordance with point (b) of Article 68(1):
(a)
out of which total amount of Funds contribution, broken down by Fund
(b)
out of which total amount of national public co-financing
99.
Total amount of programme contribution corresponding to payments to, or for the benefit of, final recipients where financial instruments are combined with other Union contribution in a single financial instrument operation:
(a)
out of which total amount of Funds contribution, broken down by Fund
(b)
out of which total amount of national public co-financing
(c)
out of which total amount of national private co-financing
100.
Information on amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a direct award, distinguishing between:
(a)
in relation to a holding fund: by financial product operating within the holding fund structure
(b)
in relation to specific funds (set up either with or without the holding fund structure): by financial product
101.
Amount of management costs and fees where bodies implementing a holding fund and/or specific funds are selected through a competitive tender
Data on deductions from the accounts
102.
Date and reason for each deduction made in accordance with Article 98(6), as well as information on the type of deduction
103.
Amounts of total eligible expenditure affected by each deduction (out of which, amount corrected as a result of audit)
104.
Amounts of public contribution affected by each deduction (out of which, amount corrected as a result of audit)
Data on payment applications to the Commission (in EUR)
105.
Date of submission of each payment application including eligible expenditure from the operation
106.
Total amount of eligible expenditure incurred by the beneficiary and paid in implementing the operation included in each payment application
107.
Total amount of public contribution of the operation included in each payment application
108.
Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance and included in a payment application (date and amount)
109.
Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount of the advance included in a payment application which has been covered by expenditure paid by the beneficiary within three years of the payment of the advance
110.
Only for cases of State aid where advances are paid in accordance with Article 91(5), the amount paid to the beneficiary under the operation as an advance included in a payment application which has not been covered by expenditure paid by the beneficiary and for which the three-year period has not yet elapsed
111.
Only for aid schemes under Article 107 TFEU, amount of public contribution paid to the beneficiary in case of aid schemes, pursuant to Article 91(6) of this Regulation
Data on expenditure in each payment application from the Member State – only for expenditure for which Union contribution under Article 94 is provided
112.
For each type of expenditure in a payment application date on which it was paid and type of reimbursement by the Member State to the beneficiary
113.
Date and short description of the audits and management verifications carried out by the Member State aiming at verifying that the conditions for reimbursement by the Commission have been fulfilled
114.
Only for reimbursement of eligible expenditure under Article 94, amount of eligible expenditure in accordance with the decision referred to in Article 94(2) or the delegated act referred to in Article 94(4), included in each payment application
Data on expenditure in each payment application from the Member State - only for expenditure for which Union contribution under Article 95 is provided
115.
Information on the type of reimbursement by the Member State to the beneficiary and what kind of support it takes, as well as the date of reimbursement
116.
Date and short description of the audits and management verifications carried out by the Member State aiming at exclusively verifying that the conditions for reimbursement by the Commission have been fulfilled
117.
Only for reimbursement of eligible expenditure under Article 95, amount of eligible expenditure in accordance with the decision referred to in Article 95(2) or the delegated act referred to in Article 95(4), included in each payment application
Specific data on payment applications to the Commission (in EUR) for financial instruments
118.
Total amount of programme contributions effectively paid, or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)
119.
Amount of public contribution effectively paid or, in case of guarantees, set aside for guarantee contracts, as eligible expenditure in accordance with Article 92(1)
120.
Total amount of programme contributions paid to financial instrument included in the first payment application
121.
Amount of public contribution paid to the financial instrument included in the first payment application
122.
Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)
123.
The amount of corresponding public contribution, effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure, and included in payment applications in accordance with point (b) of Article 92(2)
Data on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)
124.
The date of submission of each set of accounts, including expenditure linked to an operation
125.
Total amount of eligible expenditure of the operation entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts
126.
Total amount of public contribution made or to be made in implementing the operation corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function, which has been included in the accounts
127.
Total amount of payments paid to the beneficiary corresponding to the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in the accounts
128.
Total eligible expenditure of the operation withdrawn during the accounting year included in the accounts
129.
Total amount of public contribution made or to be made in implementing the operation corresponding to total eligible expenditure of the operation withdrawn during the accounting year included in the accounts
130.
Total expenditure of the operation deducted from the accounts under points (a), (b) and (c) of Article 98(6) during the accounting year reflected in the accounts (out of which amounts corrected as a results of audits)
Specific data for financial instruments on accounts submitted to the Commission under point (a) of Article 98(1) (in EUR)
131.
Total amount of programme contributions paid to financial instruments included in the first payment application
132.
The amount of public contribution paid to financial instrument included in the first payment application
133.
Total amount of programme contributions effectively paid or, in the case of guarantees, set aside for guarantee contracts, as eligible expenditure included in the accounts
134.
The amount of corresponding public contribution effectively paid or, in the case of guarantees, set aside for guarantee contracts as eligible expenditure included in the accounts
Data on specific types of expenditure
135.
Amount of ERDF-type expenditure co-financed by the ESF+ under Article 20(2) paid or to be paid
Not applicable to the ERDF, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
136.
Amount of ESF+-type expenditure co-financed by the ERDF under Article 20(2) paid or to be paid
Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
137.
Amount of incurred and paid expenditure for land purchase under point (b) of Article 64(1) and the amount linked to land purchase pursuant to 64(1) and, where applicable, the reasons for exceeding the ceilings
138.
Amount of in-kind contributions to the operation
139.
Amount of depreciation costs for which no payment supported by invoices has been made to the operation
140.
Amount of the contribution from the ERDF or, where applicable, an external financing instrument of the Union to a small project Fund within an Interreg programme
Not applicable to the ESF+, the Cohesion Fund, JTF, EMFAF, AMIF, ISF or BMVI
141.
Amount of incurred and paid expenditure for operating support under Article 16(1) of the BMVI Regulation (and Article 17(3) of the BMVI Regulation for LT only), Article 16(1) of the ISF Regulation, or Article 21(1) of the AMIF Regulation.
Not applicable to the ERDF, ESF+, the Cohesion Fund, JTF or EMFAF
142.
Amount of incurred and paid expenditure for equipment, means of transport or the construction of security-relevant facilities pursuant to Article 13(7) of the ISF Regulation
Not applicable to the ERDF, ESF+, the Cohesion Fund, JTF, EMFAF, AMIF or BMVI
(
1
)
  In case of the European territorial cooperation goal (Interreg), beneficiaries shall include the lead beneficiary and other beneficiaries.
(
2
)
  Beneficiary includes, where applicable, other bodies incurring expenditure under the operation which is treated as expenditure incurred by the beneficiary.
(
3
)
  Information under this field is only required at the first level of sub-contracting, only where information is recorded on a contractor under field 23, and only for sub-contracts above EUR 50 000 total value.
(
4
)
  Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts (
OJ L 94, 28.3.2014, p. 1
.).
(
5
)
  Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (
OJ L 94, 28.3.2014, p. 65
).
(
6
)
  Directive 2014/25/EU of the European Parliament and the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (
OJ L 94, 28.3.2014, p. 243
).
(
7
)
  Information under this field is only required where information is recorded under fields 23 or 24.
(
8
)
  Directive 2009/81/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of procedures for the award of certain works contracts, supply contracts and service contracts by contracting authorities or entities in the fields of defence and security, and amending Directives 2004/17/EC and 2004/18/EC (
OJ L 216, 20.8.2009, p. 76
).
ANNEX XVIII
Template for the management declaration – point (f) of Article 74(1)
I/We, the undersigned (name(s), first name(s), title(s) or function(s)), Head of the managing authority for the programme (name of the programme, CCI)
based on the implementation of the (name of programme) during the accounting year ended 30 June (year), based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 74 of Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
1
)
 and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June … (year),
and taking into account my/our obligations under Regulation (EU) 2021/1060
hereby declare that:
(a)
the information in the accounts is properly presented, complete and accurate in accordance with Article 98 of Regulation (EU) 2021/1060,
(b)
the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,
I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 98 for submitting accounts. I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in a payment application in a subsequent accounting year.
Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.
I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.
Finally, I/we confirm that I/we am/are not aware of any undisclosed reputational matter related to the implementation of the programme.
(
1
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (
OJ L 231, 30.6.2021, p. 159
)
ANNEX XIX
Template for the annual audit opinion – point (a) of Article 77(3)
To the European Commission, Directorate-General [name of the concerned Directorate(s)-General]
1.   INTRODUCTION
I, the undersigned, representing the [name of the audit authority], independent in the sense of Article 71(2) of Regulation (EU) 2021/1060 of the European Parliament and of the Council 
(
1
)
, have audited
(i)
the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year+1]and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’),
(ii)
the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and
(iii)
the functioning of the management and control system, and verified the management declaration in relation to the programme [name of programme, CCI number] (hereafter ‘the programme’),
in order to issue an audit opinion in accordance with point (a) of Article 77(3).
2.   RESPONSIBILITIES OF THE MANAGING AUTHORITY
[Name of the managing authority], identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 72 to 75.
In addition, the [name of the managing authority or of the body carrying out the accounting function where relevant], is responsible to confirm the completeness, accuracy and veracity of the accounts, as required in Article 76 of Regulation (EU) 2021/1060 (and Article 46 of Regulation (EU) 2021/1059 of the European Parliament and of the Council 
(
2
)
,
(
3
)
.
Moreover, in accordance with Article 74 of Regulation (EU) 2021/1060 it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law.
3.   RESPONSIBILITIES OF THE AUDIT AUTHORITY
As established by Article 77 of Regulation (EU) 2021/1060, my responsibility is to independently express an opinion on the completeness, accuracy and veracity of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which is included in the accounts is legal and regular, and whether the management and control system put in place functions properly.
My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.
The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. Those standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.
An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those that I believe to be appropriate in the circumstances and comply with the requirements of Regulation (EU) 2021/1060.
I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there is any scope limitation:] except those which are mentioned in point 4 ‘Scope limitation’.
The summary of the main findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 77(3) of Regulation (EU) 2021/1060.
4.   SCOPE LIMITATION
Either
There were no limitations on the audit scope.
Or
The audit scope was limited by the following factors:
(a)
…
(b)
…
(c)
…
[N.B. Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and contribution the support from the Funds affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.]
5.   OPINION
Either
(Unqualified opinion)
In my opinion, and based on the audit work performed:
(1)
Accounts
—
the accounts give a true and fair view;
(2)
Legality and regularity of the expenditure included in the accounts
—
expenditure included in the accounts is legal and regular 
(
4
)
,
(3)
The management and control system in place as at the date of this audit opinion
—
the management and control system functions properly
The audit work carried out does not put in doubt the assertions made in the management declaration.
Or
(Qualified opinion)
In my opinion, and based on the audit work performed,
(1)
Accounts
—
the accounts give a true and fair view [where the qualification applies to the accounts, the following text is added:] except in the following material aspects: …
(2)
Legality and regularity of the expenditure included in the accounts
—
the expenditure included in the accounts is legal and regular [where the qualification applies to the accounts, the following text is added:] except for the following aspects: …
The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts)
(3)
The management and control system in place as at the date of this audit opinion
—
the management and control system put in place functions properly [where the qualification applies to the management and control system, the following text is added:] except for the following aspects 
(
5
)
: …
The impact of the qualification is limited [or significant] and corresponds to … (amount in EUR of the total amount of expenditure included in the accounts).
The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.
[Where the audit work carried out puts in doubt the assertions made in the management declaration, the audit authority shall disclose in this paragraph the aspects leading to this conclusion.]
Or
(Adverse opinion)
In my opinion, and based on the audit work performed:
(i)
the accounts give/do not give [delete as appropriate] a true and fair view; and/or
(ii)
the expenditure included in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular; and/or
(iii)
the management and control system put in place functions/does not function [delete as appropriate] properly.
This adverse opinion is based on the following aspects:
—
in relation to material matters related to the accounts:
—
and/or [delete as appropriate]
—
in relation to material matters related to the legality and regularity of the expenditure included in the accounts for which reimbursement has been requested from the Commission:
—
and/or [delete as appropriate]
—
in relation to material matters related to the functioning of the management and control system 
(
6
)
:
The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects:
[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be envisaged in exceptional cases 
(
7
)
.]
Date:
Signature:
______________
(
1
)
  Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (
OJ L 231, 30.6.2021, p. 159
).
(
2
)
  Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (
OJ L 231, 30.6.2021, p. 94
).
(
3
)
  To be included in case of Interreg programmes.
(
4
)
  Except for the Interreg programmes that fall under the annual sample for audits of operation to be drawn by the Commission as envisaged in Article 48 of the Interreg Regulation.
(
5
)
  In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not function properly shall be identified in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.
(
6
)
  In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not function properly shall be identified in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.
(
7
)
  These exceptional cases should be related to unforeseeable, external factors outside the remit of the audit authority.
ANNEX XX
Template for the annual control report – point (b) of Article 77(3)
1.   Introduction
1.1.
Identification of the audit authority and other bodies that have been involved in the preparation of the report.
1.2.
Reference period (i.e. the accounting year).
1.3.
Audit period (during which the audit work took place).
1.4.
Identification of the programme(s) covered by the report and of its/their managing authority/ies. Where the report covers more than one programme or Fund, the information shall be broken down by programme and by Fund, identifying in each Section the information that is specific for the programme and/or the Fund.
1.5.
A description of the steps taken to prepare the report and to draw up the corresponding audit opinion.
Section 1.5 is to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of Regulation (EU) 2021/1059 of the European Parliament and of the Council 
(
1
)
 (the ‘Interreg Regulation’).
2.   Significant changes in management and control system(s)
2.1.
Details of any major changes in the management and control systems related to the managing authority's responsibilities, in particular with respect to the delegation of functions to intermediate bodies, to the body to which the accounting function has been entrusted and confirmation of their compliance with Articles 72 to 76 and 81 based on the audit work carried out by the audit authority.
2.2.
Information on the application of enhanced proportionate arrangements pursuant to Articles 83, 84 and 85.
3.   Changes to the audit strategy
3.1.
Details of any changes made to the audit strategy and related explanations. In particular, indicate any change to the sampling method used for the audit of operations (see Section 5) and whether the strategy was subject to changes due to the application of enhanced proportionate arrangements pursuant to Articles 83, 84 and 85.
3.2.
Section 1 is to be adapted for Interreg programmes in order to describe changes to the audit strategy based on the specific rules on audits of operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation .
4.   System audits (where applicable 
(
2
)
4.1.
Details of the bodies (including the audit authority) that have carried out audits on the proper functioning of the management and control system of the programme (‘system audits’).
4.2.
A description of the basis for the audits carried out, including a reference to the audit strategy applicable and more particularly to the risk assessment methodology and the results that led to establishing the audit plan for system audits. If the risk assessment has been updated, this should be described in Section 3 covering the changes in the audit strategy.
4.3.
In relation to the table in Section 9.1, a description of the main findings and conclusions drawn from system audits, including the audits targeted at specific thematic areas.
4.4.
Indications as to whether any irregularities identified were considered to be of a systemic character, details of the measures taken, including a quantification of the irregular expenditure and any related financial corrections made, in accordance with point (b) of Article 77(3) and Article 103.
4.5.
Information on the follow up of audit recommendations from system audits from previous accounting years.
4.6.
A description of irregularities or deficiencies specific to financial instruments or other types of expenditure or costs covered by particular rules (e.g. State aid, public procurement, simplified cost options, financing not linked to costs), detected during system audits and of the follow up given by the managing authority to remedy these irregularities or deficiencies.
4.7.
Level of assurance obtained following the system audits (low/average/high) and a justification.
5.   Audits of operations
Sections 5.1 to 5.10 are to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.
5.1.
Identification of the bodies (including the audit authority) that carried out the audits of operations (as envisaged in Article 79).
5.2.
A description of the sampling methodology applied and information as to whether the methodology is in accordance with the audit strategy.
5.3.
An indication of the sampling parameters and other information for statistical or non-statistical sampling procedures, as well as an explanation of the underlying calculations and professional judgement applied. The information should include: materiality level, confidence level, sampling unit, expected error rate, sampling interval, standard deviation, population value, population size, sample size and information on stratification. The underlying calculations for sample selection, total error rate and residual error rate in Section 9.3, in a format permitting an understanding of the basic steps taken, in accordance with the specific sampling method used.
5.4.
A reconciliation between the amounts included in the accounts, as well as the amounts declared in payment applications during the accounting year and the population from which the random sample was drawn (column ‘A’ of table in Section 9.2). Reconciling items include negative sampling units where financial corrections have been made.
5.5.
Where there are negative sampling units, confirmation that they have been treated as a separate population. Analysis of the principal results of the audits of these units, namely focusing on verifying whether the decisions to apply financial corrections (taken by the Member State or by the Commission) have been registered in the accounts as withdrawals.
5.6.
Where a non-statistical sampling method is used, specify the reasons for using the method, the percentage of sampling units covered by audits, the steps taken to ensure randomness of the sample bearing in mind that the sample has to be representative.
In addition, define the steps taken to ensure a sufficient size of the sample, enabling the audit authority to draw up a valid audit opinion. A total (projected) error rate is also calculated where non-statistical sampling method has been used.
5.7.
Analysis of the main findings of the audits of operations, describing:
(a)
the number of sampling units audited, the respective amount;
(b)
the type of error by sampling unit 
(
3
)
;
(c)
the nature of errors found 
(
4
)
;
(d)
the stratum 
(
5
)
 error rate and corresponding serious deficiencies or irregularities the upper limit of the error rate, root causes, corrective measures proposed (including those intending to improve the management and control systems) and the impact on the audit opinion.
Further explanations on the data presented in Sections 9.2 and 9.3 shall be provided, in particular concerning the total error rate.
5.8.
Details of any financial corrections relating to the accounting year and implemented by the managing authority before submitting the accounts to the Commission, and as a consequence of the audits of operations, including flat rate or extrapolated corrections leading to a reduction to 2 % of the residual error rate of the expenditure included in the accounts pursuant to Article 98.
5.9.
Comparison of the total error rate and the residual error rate (as shown in Section 9.2) with the materiality level of 2 %, in order to ascertain if the population is materially misstated and the impact on the audit opinion.
5.10.
Details of whether any irregularities identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.
5.11.
Information on the follow-up of audits of operations carried out in respect of the common sample for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.
5.12.
Information on the follow-up of audits of operations carried out for previous accounting years, in particular on serious deficiencies of systemic nature.
5.13.
A table categorising errors identified by type.
5.14.
Conclusions drawn from the main findings of the audits of operations with regard to the proper functioning of the management and control system.
Section 5.14 is to be adapted for Interreg programmes in order to describe the steps taken to draw the conclusions based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.
6.   Audits of accounts
6.1.
Identification of the authorities/bodies that have carried out audits of accounts.
6.2.
Description of audit approach used to verify that the accounts are complete, accurate and true. This shall include a reference to the audit work carried out in the context of system audits, audits of operations with relevance for the assurance on the accounts and additional verifications to be carried out on the draft accounts before these are sent to the Commission.
6.3.
Conclusions drawn from the audits in relation to the completeness, accuracy and veracity of the accounts, including an indication on the corresponding financial corrections made and reflected in the accounts as a follow-up to these conclusions.
6.4.
Indication of whether any irregularities identified were considered to be systemic in nature, and of the measures taken.
7.   Other information
7.1.
Audit authority’s assessment of the cases of suspicions of fraud detected in the context of their audits (and of the cases reported by other national or Union bodies and related to operations audited by the audit authority), together with the measures taken. Information on number of cases, gravity, and the amounts affected, if known.
7.2.
Subsequent events occurred after the end of the accounting year and before the transmission of the annual control report to the Commission and considered when establishing the level of assurance and opinion by the audit authority.
8.   Overall level of assurance
8.1.
Indication of the overall level of assurance on the proper functioning of the management and control system, and an explanation of how the level was obtained from the combination of the results of the system audits and audits of operations. Where relevant, the audit authority shall take also account of the results of other national or Union audit work carried out.
8.2.
Assessment of any mitigating actions not linked to financial corrections that were implemented, financial corrections implemented and an assessment of the need for any additional corrective measures, both from the perspective of improvements of the management and control systems and of the impact on the Union budget.
9.   ANNEXES TO THE ANNUAL CONTROL REPORT
9.1.
Results of system audits.
Audited Entity
Fund (Multi-funds programme)
Title of the audit
Date of the final audit report
Programme: [CCI and name of Programme]
Overall assessment (category 1, 2, 3, 4)
[as defined in Table 2 of Annex XI to the Regulation
Comments
Key requirements (as applicable)
[as defined in Table 1 of Annex XI
KR 1
KR 2
KR 3
KR 4
KR 5
KR 6
KR 7
KR 8
KR 9
KR 10
MA
IB(s)
Accounting function (if not performed by the MA)
Note: The blank parts in the table above refer to key requirements that are not applicable to the audited entity.
9.2.
Results of audits of operations
Fund
Programme CCI number
Programme title
A
B
C
D
E
F
G
H
Amount in Euros corresponding to the population from which the sample was drawn
 (
*
)
Expenditure in reference to the accounting year audited for the random sample
Amount of irregular expenditure in random sample
Total error rate
 (
**
)
Corrections implemented as a result of the total error rate
Residual total error rate
Other expenditure audited
 (
***
)
Amount of irregular expenditure in other expenditure audited
Amount
 (
****
)
%
 (
*****
)
9.3.
Calculations underlying the random sample selection, total error rate and total residual error rate.
(
1
)
  Regulation (EU) 2021/1059 of 24 June 2021 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (
OJ L 231, 30.6.2021, p. 94
).
(
2
)
  This section is voluntary for programmes that fall under the ‘enhanced proportionate arrangements’ for the accounting year in question.
(
3
)
  Random, systemic, anomalous.
(
4
)
  For instance: eligibility, public procurement, State aid.
(
5
)
  The stratum error rate is to be disclosed where stratification was applied, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in the case of multi-Fund programmes).
(
*
)
  Column ‘A’ shall refer to the positive population from which the random sample was drawn, i.e. total amount of eligible expenditure entered into the accounting system of the managing authority/body carrying out the accounting function which has been included in payment applications submitted to the Commission less negative sampling units if any. Where applicable, explanations shall be provided in Section 5.4.
(
**
)
  The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘D’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in Section 5.7.
(
***
)
  Column ‘G’ shall refer to expenditure audited in the context of a complementary sample.
(
****
)
  Amount of expenditure audited (in case sub-sampling is applied) only the amount of the expenditure items effectively audited, shall be included in this column).
(
*****
)
  Percentage of expenditure audited in relation to the population.
ANNEX XXI
Template for the annual audit report – Article 81(5)
1.   Introduction
1.1.
Identification of the external audit firm that has been involved in preparing the report.
1.2.
Reference period (e.g. 01 July N-1 to 30 June N).
1.3.
Identification of the financial instrument(s)/mandate(s) and programme(s) covered by the audit report. Identification of the funding agreement to which the report relates to (the ‘Funding agreement’).
2.   Audit of internal control systems applied by the EIB/EIF or other international financial institutions
Results of the external audit of the internal control system of the EIB or other international financial institutions (IFIs), in which a Member State is a shareholder, assessing the set-up and effectiveness of this internal control system and covering the following elements:
2.1.
Mandate acceptance process.
2.2.
Process for the appraisal and selection of financial intermediaries: formal and quality assessment.
2.3.
Process for the approval of transactions with financial intermediaries and signature of relevant funding agreements.
2.4.
Processes for the monitoring of financial intermediaries relating to:
2.4.1.
reporting by financial intermediaries;
2.4.2.
maintenance of records;
2.4.3.
disbursements to final recipients;
2.4.4.
eligibility of support to final recipients;
2.4.5.
management fees and costs charged by the financial intermediaries;
2.4.6.
visibility, transparency and communication requirements;
2.4.7.
implementation of State aid requirements by the financial intermediaries;
2.4.8.
differentiated treatment of investors, where relevant;
2.4.9.
compliance with applicable Union law related to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
2.5.
Systems for the processing of payments received from the managing authority.
2.6.
Systems for the calculation and payment of amounts related to management costs and fees.
2.7.
Systems for the processing of payments to financial intermediaries.
2.8.
Systems for the processing of interest and other gains generated by support from the Funds to financial instruments.
For points 2.1, 2.2 and 2.3, following the submission of the first annual audit report information only on the updates or changes to the procedures or arrangements in place need to be provided.
2.9.
For the annual audit report concerning the final accounting year information on the following elements shall be covered in addition to those of points 2.1 to 2.8:
2.9.1.
Use of differentiated treatment of investors;
2.9.2.
Achieved multiplier ratio compared to the agreed multiplier ratio in the guarantee agreements for financial instruments delivering guarantees;
2.9.3.
Use of interest and other gains attributable to the support from the Funds paid to financial instruments in line with Article 60;
2.9.4.
Use of resources paid back to financial instruments, which are attributable to the support from the Funds, until the end of the eligibility period and arrangements put in place for the use of those resources after the end of the eligibility period in line with Article 62.
3.   Audit conclusions
3.1.
Conclusion as to whether the external audit firm can provide reasonable assurance on the set-up and effectiveness of the internal control system put in place by the EIB or other IFIs, in which a Member State is a shareholder, in accordance with the applicable rules, as per the elements referred to in Section 2.
3.2.
Findings and recommendations resulting from the audit work carried out.
Points 3.1 and 3.2 shall be based on the results of the audit work referred to in Section 2 and, where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments or to the same mandate for financial instruments.
ANNEX XXII
Template for the audit strategy – Article 78
1.   INTRODUCTION
(a)
Identification of the programme(s) (title(s) and CCI(s) numbers 
(
1
)
, Funds and period covered by the audit strategy.
(b)
Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document.
(c)
Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located.
(d)
Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility.
(e)
Confirmation by the audit authority that the bodies carrying out audits have the requisite functional and organisational independence.
2.   RISK ASSESSMENT
(a)
explanation of the risk assessment method followed; and
(b)
internal procedures for updating the risk assessment.
3.   METHODOLOGY
3.1.   Overview
(a)
Reference to the internationally accepted audit standards that the audit authority will apply for its audit work.
(b)
Information on how the audit authority will obtain its assurance with regard to programmes in the standard management and control system and for programmes with enhanced proportionated arrangements (description of main building blocks - types of audits and their scope).
(c)
Reference to the procedures in place for drawing up the annual control report and audit opinion to be submitted to the Commission in accordance with Article 77(3) of this Regulation, with the necessary exceptions for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 49 of the Interreg Regulation.
(d)
Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification treatment of the errors detected in the preparation of the annual control report to be submitted to the Commission in accordance with point (b) of Article 77(3).
(e)
For Interreg programmes, reference to specific audit arrangements and explanation on how the audit authority intends to ensure cooperation with the Commission regarding the audits of operations under the common Interreg sample to be drawn by the Commission set out in Article 49 of the Interreg Regulation.
(f)
For Interreg programmes, when additional audit work may be required as set out in Article 49 of Regulation the Interreg Regulation (reference to specific audit arrangements in that respect and to the follow up of that additional audit work).
3.2.   Audits on the proper functioning of management and control systems (system audits)
Identification of the bodies/structures to be audited, as well as the relevant key requirements in the context of system audits. The list shall include any bodies that have been appointed in the last twelve months.
Where applicable, reference to the audit body on which the audit authority relies to perform these audits.
Indication of any system audits targeted at specific thematic areas or bodies, such as:
(a)
quality and quantity of the administrative and on-the-spot management verifications in respect of applicable law such as public procurement rules, State aid rules or environmental requirements;
(b)
quality of project selection and of management verifications at the level of the managing authority or intermediate body;
(c)
set-up and implementation of financial instruments at the level of the bodies implementing financial instruments;
(d)
functioning and security of electronic systems, and their connection with the electronic data exchange system of the Commission;
(e)
reliability of data related to targets and milestones and on the progress of the programme in achieving its objectives provided by the managing authority;
(f)
financial corrections (and deductions from the accounts);
(g)
implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment.
3.3.   Audits of operations
3.3.1.   For all programmes except Interreg programmes
(a)
Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 79 (and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, including suspected fraud).
(b)
A separate description shall be proposed for years when the Member States chooses to apply the enhanced proportionate system for one or more programmes as set out in Article 83.
3.3.2.   For Interreg programmes
(a)
Description of (or reference to internal document specifying) the treatment of findings and errors to be used in line with Article 49(1) of the Interreg Regulation and other specific procedures in place for audits of operations, namely related to the common Interreg sample to be drawn up by the Commission each year.
(b)
A separate description shall be proposed for years when the common sample for audits of operations for Interreg programmes does not include operations or sampling units from of the programme in question and when the audit authority carries out a sampling exercise in line with Article 49(10) of the Interreg Regulation.
In case of sampling exercise referred to in point (b), there shall be a description of the sampling methodology to be used by the audit authority and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, etc.
3.4.   Audits of the accounts
Description of the audit approach for audits of accounts.
3.5.   Verification of the management declaration
Reference to the internal procedures setting out the work involved in the verification of the assertions in the management declaration as drawn up by the managing authority, for purposes of the audit opinion.
4.   AUDIT WORK PLANNED
(a)
Description and justification of the audit priorities and objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.
(b)
An indicative schedule of system audits, including audits targeted to specific thematic areas, in relation to the current accounting year and the two subsequent accounting years, as follows:
Authorities/Bodies or specific thematic areas to be audited
CCI
Programme Title
Body responsible for auditing
Result of risk assessment
20xx
Audit objective and scope
20xx
Audit objective and scope
20xx
Audit objective and scope
5.   RESOURCES
(a)
Organisation chart of the audit authority.
(b)
Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years (including information on any foreseen outsourcing and its scope, where appropriate).
(
1
)
  Indicate the programmes covered by a common management and control system, in case a single audit strategy is prepared for several programmes.
ANNEX XXIII
Template for payment applications – Article 91(3)
PAYMENT APPLICATION
EUROPEAN COMMISSION
Fund concerned
 (
1
)
:
<type="S" input="S" >
 (
2
)
Commission reference (CCI):
<type="S" input="S">
Name of programme:
<type="S" input="G">
Commission decision:
<type="S" input="G">
Date of Commission decision:
<type="D" input="G">
Payment application number:
<type="N" input="G">
Date of submission of the payment application:
<type="D" input="G">
National reference (optional):
<type="S" maxlength="250" input="M">
According to Article 91, this payment application refers to the accounting year:
From
 (
3
)
<type="D" input="G">
until:
<type="D" input="G">
Expenditure broken down by priority and, where relevant, by category of region as entered into the accounts of the body carrying out the accounting function
(Including programme contributions paid to financial instruments (Article 92 and advances paid in the context of State Aid (Article 91(5))
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Priority
Calculation basis (public or total)
 (
4
)
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)
Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)
Amount for technical assistance in accordance with point (b) of Article 91(3)
Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
(A)
(B)
(C)
(D)
(E)
Priority 1
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
OR
Expenditure broken down by specific objective as entered into the accounts of the managing authority
Applicable for AMIF, ISF and BMVI
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Specific objective
Calculation basis (public or total)
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)
Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)
Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
(A)
(B)
(C)
(D)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance specific objective
Technical assistance in accordance with Article 36(5)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (the Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Priority
Calculation basis (public or total) (')
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with point (a) of Article 91(3) and point (c) of Article 91(4)
Total amount of Union contribution pursuant to points (a) and (b) of Article 91(4)
Amount for technical assistance in accordance with point (b) of Article 91(3)
Total amount of public contribution made or to be made in accordance with point (c) of Article 91(3)
(A)
(B)
(C)
(D)
(E)
Priority 1
<type='S' input='C'>
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type='S' input='C'>
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type='S' input='C'>
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
DECLARATION
By validating this payment application the body carrying out the accounting function/managing authority requests the payment of the amounts as mentioned below.
Representing the body carrying out the accounting function:
Or
Representing the managing authority responsible for the accounting function:
<type="S" input="G">
PAYMENT APPLICATION
FUND
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
(A)
(B)
(C)
(D)
<type="S" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
COMMENTS
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
FUND
AMOUNT
<type="S" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI
Fund
Amounts
<type="S" input="G">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation
<type="Cu" input="G">
<type="S" input="G">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="G">
<type="S" input="G">
Technical assistance in accordance with Article 37
<type="Cu" input="G">
COMMENTS
The payment will be made on the following bank account:
Body identified
<type="S" maxlength="150" input="G">
Bank
<type="S" maxlength="150" input="G">
BIC
<type="S" maxlength="11" input="G">
Bank account IBAN
<type="S" maxlength="34" input="G">
Holder of account (where not the same as the body identified)
<type="S" maxlength="150" input="G">
Appendix 1
Information on programme contributions paid to financial instruments as referred to in Article 92 and included in the payment applications (cumulative from the start of the programme)
Priority
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
5
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to Article 92(2)(b)
Total amount of corresponding public contribution
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
Priority
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
6
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to Article 92(2)(b)
Total amount of corresponding public contribution
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI
Specific objective
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
7
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to Article 92(2)(b)
Total amount of corresponding public contribution
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 2
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period)
Priority
Calculation basis (public or total)
 (
8
)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions
 (
9
)
Total
Public
Total
Public
(A)
(B)
(C)
(D)
(E)
Priority 1
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 3
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
Specific objective
Calculation basis (public or total)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of Article 91(3), points (a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions
 (
10
)
(A)
Total
(B)
Public
(C)
Total
(D)
Public
(E)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="M">
Appendix 4
Advances paid in the context of State aid (Article 91(5)) and included in the payment applications (cumulative from the start of the programme)
Priority
Total amount paid as advances
 (
11
)
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)
(B)
(C)
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF) the table shall look as follows:
Priority
Total amount paid as advances
 (
12
)
Amount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
(A)
(B)
(C)
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI Funds
Specific objective
Total amount paid as advances
 (
13
)
Amount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)
(B)
(C)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand Total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
(
1
)
  If a programme concerns more than one fund, a payment application should be sent separately for each fund.
(
2
)
  Legends:
type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency
input: M=Manual, S=Selection, G=Generated by system
(
3
)
  First day of the accounting year, automatically encoded by the electronic system.
(
4
)
  For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".
(
5
)
  This amount shall not be included in the payment application.
(
6
)
  This amount shall not be included in the payment application.
(
7
)
  This amount shall not be included in the payment application.
(
8
)
  For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".
(
9
)
  Amounts in this column should be identical to the amounts in the first table of Annex XXIII.
(
10
)
  Amounts in this column should be identical to the amounts in the first table of Annex XXIII.
(
11
)
  This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.
(
12
)
  This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
(
13
)
  This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.
ANNEX XXIV
Template for the accounts - point (a) of Article 98(1)
ACCOUNTS FOR ACCOUNTING YEAR
<type="D" – type="D" input="S">
EUROPEAN COMMISSION
Fund concerned
 (
1
)
:
<type="S" input="S" >
 (
2
)
Commission reference (CCI):
<type="S" input="S">
Name of programme:
<type="S" input="G">
Commission decision:
<type="S" input="G">
Date of Commission decision:
<type="D" input="G">
Version of the accounts:
<type="S" input="G">
Date of submission of the accounts:
<type="D" input="G">
National reference (optional):
<type="S" maxlength="250" input="M">
DECLARATIONS
The managing authority / the body carrying out the accounting function responsible for the programme hereby confirms that:
(1)
the accounts are complete, accurate and true;
(2)
the provisions in points (b) and (c) of Article 76(1) are respected.
Representing the managing authority / the body carrying out the accounting function:
<type="S" input="G">
The managing authority responsible for the programme hereby confirms that:
(1)
the expenditure entered into the accounts complies with applicable law and is legal and regular;
(2)
the provisions in the Fund-specific Regulations, Article 63(5) of the Financial Regulation and in points (a) to (e) of Article 74(1) of this Regulation are respected;
(3)
the provisions in Article 82 with regard to the availability of documents are respected.
Representing the managing authority
<type="S" input="G">
Appendix 1
Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3)
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Priority
Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in payment applications for the accounting year in accordance with point (a) of Article 98(3)
The amount for technical assistance in accordance with point (b) of Article 91(3)
Total amount of the corresponding public contribution made or to be made in accordance with point (a) of Article 98(3)
(A)
(B)
(C)
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Specific objective
Total amount of eligible expenditure entered into the accounting systems of the managing authority and which has been included in the payment for the accounting year in accordance with point (a) of Article 98(3)
Total amount of the corresponding public contribution made or to be made in accordance with point (a) of Article 98(3)
(A)
(B)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 37
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 37
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
This table shall not include expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions
Priority
Total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in payment applications for the accounting year in accordance with point (a) of Article 98(3)
The amount for technical assistance in accordance with point (b) of Article 91(3)
Total amount of the corresponding public contribution made or to be made in accordance with point(a) of Article 98(3)
(A)
(B)
(C)
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 2
Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
Priority
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contribution
(A)
(B)
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of regions (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
Priority
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public contribution
(A)
(B)
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
Or
Applicable for AMIF, ISF and BMVI
Specific objective
Withdrawals
Total amount of expenditure included in payment applications
Corresponding public expenditure
(A)
(B)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 37
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 37
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
In relation to accounting year ending 30 June XX … (total)
<type="Cu" input="M">
<type="Cu" input="M">
In particular, out of which amounts corrected as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
Appendix 3
Amounts of programme contributions paid to financial instruments
(cumulative from the start of the programme) - point (c) of Article 98(3)
Priority
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
3
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to point (b) of Article 92(2)
Total amount of corresponding public contribution
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
Priority
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
4
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to Article 92(2)(b)
Total amount of corresponding public contribution
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI
Specific objective
Amount included in the first payment application and paid to the financial instrument in accordance with Article 92 (maximum 30 % of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant funding agreement)
Corresponding cleared amount as referred to in Article 92(3)
 (
5
)
(A)
(B)
(C)
(D)
Total amount of programme contributions paid to financial instruments
Total amount of corresponding public contribution
Total amount of programme contributions pursuant to point (b) of Article 86(2)
Total amount of corresponding public contribution
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 4
Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
Priority
Total eligible expenditure included in payment applications submitted to the Commission
Expenditure declared in accordance with Article 98 of the Regulation
Difference
Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting function and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Priority 1
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Outermost regions and Northern sparsely populated
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Priority 2
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Outermost regions and Northern sparsely populated
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Priority 3
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
Or
Applicable for AMIF, ISF and BMVI
Specific objective
Total eligible expenditure included in payment applications submitted to the Commission
Expenditure declared in accordance with Article 98 of the Regulation
Difference
Comments (obligatory in case of difference for each type of deduction in accordance with Article 98(6))
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the managing authority and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Actions co-financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Technical assistance in accordance with Article 37
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Totals
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 19 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Actions co-financed in line with Article 20 of AMIF Regulation
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 36(5)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Technical assistance in accordance with Article 37
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
The template is automatically adjusted on the basis of the CCI. For example, in the case of programmes not including categories of regions (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF, if applicable) or programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:
Priority
Total eligible expenditure included in payment applications submitted to the Commission
Expenditure declared in accordance with Article 98 of the Regulation
Difference
Comments (obligatory in case of difference)
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function
Total amount of eligible expenditure entered into the accounting systems of the accounting function and which has been included in payment applications submitted to the Commission linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
Total amount of the corresponding public contribution made or to be made in implementing operations linked to specific objectives for which enabling conditions are fulfilled or to operations that contribute to the fulfilment of enabling conditions
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Priority 1
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Priority 2
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Out of which amounts corrected in the current accounts as a result of audits
<type="Cu" input="M">
<type="Cu" input="M">
Appendix 5
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
(cumulative from the beginning of the programming period)
Priority
Calculation basis (public or total)
 (
6
)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in accordance with Article 91(3)(a) or (c) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions
 (
7
)
Total
Public
Total
Public
(A)
(B)
(C)
(D)
(E)
Priority 1
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 6
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
(cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
Specific objective
Calculation basis (public or total)
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions
Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions
 (
8
)
(A)
Total
(B)
Public
(C)
Total
(D)
Public
(E)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of BMVI Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4 (AMIF)
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(2) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(3) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(4) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line Article 15(5) of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions financed in line with Article 19 of AMIF Regulation
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions financed in line with Article 20 of AMIF Regulation ('transfer in')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions financed in line with Article 20 of AMIF Regulation ('transfer out')
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 36(5)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Technical assistance in accordance with Article 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Appendix 7
Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
Priority
Total amount paid as advances
 (
9
)
Amount which has been covered by expenditure paid by beneficiaries within 3 years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed
(A)
(B)
(C)
Priority 1
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
Less developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Transition regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
More developed regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Totals
Less developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Transition regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
More developed regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Outermost regions and Northern sparsely populated regions
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
The template is automatically adjusted on basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF) the table shall look as follows:
Priority
Total amount paid from the programme as advances
 (
10
)
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)
(B)
(C)
Priority 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Priority 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Or
Applicable for AMIF, ISF and BMVI
Specific objective
Total amount paid from the programme as advances
 (
11
)
Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance
Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
(A)
(B)
(C)
Specific objective 1
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specific objective 4
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Actions co-financed in line with Article 15(1) of AMIF Regulation
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Grand total
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
(
1
)
  If a programme concerns more than one fund, accounts should be sent separately for each fund.
(
2
)
  Legends:
type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency
input: M=Manual, S=Selection, G=Generated by system
(
3
)
  This amount shall not be included in payment applications.
(
4
)
  This amount shall not be included in payment applications.
(
5
)
  This amount shall not be included in the payment application.
(
6
)
  For the EMFAF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFAF, the calculation base in this template will automatically be adjusted to "Public".
(
7
)
  Amounts in this column should be identical to the amounts in the first table of Appendix 1 of Annex XXIV.
(
8
)
  Amounts in this column should be identical to the amounts in the first table of Annex XXIV.
(
9
)
  This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
(
10
)
  This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
(
11
)
  This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.
ANNEX XXV
Determination of the level of financial corrections: flat-rate and extrapolated financial corrections – Article 104(1)
1.   Elements for applying an extrapolated correction
Where extrapolated financial corrections are to be applied, the results of the examination of the representative sample are extrapolated to the rest of the population from which the sample was drawn for the purposes of determining the financial correction.
2.   Elements for consideration when applying a flat rate correction
(a)
gravity of the serious deficiency(-ies) in the context of the management and control system as a whole;
(b)
the frequency and extent of the serious deficiency(-ies);
(c)
the degree of financial prejudice to the Union budget.
3.   The level of flat rate financial correction is determined as follows:
(a)
where the serious deficiency(-ies) is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % is applied;
(b)
where the serious deficiency(-ies) is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % is applied;
(c)
where the serious deficiency(-ies) is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % is applied;
(d)
where the serious deficiency(-ies) is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % is applied.
Where, due to a failure of the responsible authorities to take corrective measures following the application of a financial correction in an accounting year, the same serious deficiency (-ies) is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency(-ies) be increased to a level not exceeding that of the next higher category.
Where the level of the flat rate is disproportionate following consideration of the elements listed in section 2, the rate of correction may be reduced.
ANNEX XXVI
Methodology on the allocation of global resources per Member State – Article 109(2)
Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - point (a) of Article 108(2)
1.
Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:
(a)
determination of an absolute amount per year (in EUR) obtained by multiplying the population of the region concerned by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita (in PPS);
(b)
application of a percentage to the above absolute amount in order to determine that region's financial envelope; this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27 average, of the Member State in which the eligible region is situated, i.e.:
(i)
for regions in Member States whose level of GNI per capita is below 82 % of the EU-27 average: 2,85 %;
(ii)
for regions in Member States whose level of GNI per capita is between 82 % and 99 % of the EU-27 average: 1,25 %;
(iii)
for regions in Member States whose level of GNI per capita is over 99 % of the EU-27 average: 0,75 %;
(c)
to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;
(d)
to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per young unemployed person (age group 15-24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;
(e)
to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 270 per person (age group 25-64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;
(f)
to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO
2
 equivalent per year applied to the population share of the region of the number of tonnes of CO
2
 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;
(g)
to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the regions of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)
2.
Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:
(a)
determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The minimum level of support is determined by the initial average per capita aid intensity of all more developed regions, i.e. EUR 15,2 per head and per year. The maximum level of support refers to a theoretical region with a GDP per head of 75 % of the EU-27 average and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this method, 60 % is taken into account;
(b)
calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear interpolation of the region's relative GDP per capita compared to EU-27;
(c)
to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;
(d)
to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per young unemployed person (aged 15 to 24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;
(e)
to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 250 per person (aged 25 to 64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;
(f)
to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO
2
 equivalent per year applied to the population share of the region of the number of tonnes of CO
2
 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;
(g)
to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)
3.
The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year of EUR 15,2 by the eligible population.
4.
The share of each Member State concerned shall be the sum of the shares of its eligible regions, which are determined on the basis of the following criteria, weighted as indicated:
(a)
total regional population (weighting 20 %);
(b)
number of unemployed people in NUTS level 2 regions with an unemployment rate above the average of all more developed regions (weighting 12,5 %);
(c)
employment to be added to reach the average employment rate (aged 20 to 64) of all more developed regions (weighting 20 %);
(d)
number of persons aged 30 to 34 with tertiary educational attainment to be added to reach the average tertiary educational attainment rate (aged 30 to 34) of all more developed regions (weighting 22,5 %);
(e)
number of early leavers from education and training (aged 18 to 24) to be subtracted to reach the average rate of early leavers from education and training (aged 18 to 24) of all more developed regions (weighting 15 %);
(f)
difference between the observed GDP of the region (measured in PPS), and the theoretical regional GDP if the region were to have the same GDP per head as the most prosperous NUTS level 2 region (weighting 7,5 %);
(g)
population of NUTS level 3 regions with a population density below 12,5 inhabitants/km2 (weighting 2,5 %).
5.
To the amounts by NUTS level 2 region obtained in accordance with point (4) is added, if applicable, an amount of EUR 1 per tonne of CO
2
 equivalent per year applied to the population share of the region of the number of tonnes of CO
2
 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016.
6.
To the amounts by NUTS level 2 region obtained in accordance with point (5) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)
7.
The financial envelope shall be obtained by multiplying the average aid intensity per head and per year of EUR 62,9 by the eligible population. Each eligible Member State's allocation of this theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be obtained by applying the following steps:
(a)
calculation of the arithmetical average of that Member State's population and surface area shares of the total population and surface area of all the eligible Member States. If, however, a Member State's share of total population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high population density, only the share of total population shall be used for this step;
(b)
adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by which that Member State's GNI per capita (in PPS) for the 2015-2017 period exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100 %).
For each eligible Member State, the share of the Cohesion Fund shall not be higher than one third of the total allocation minus the allocation for the European territorial cooperation goal (Interreg) after the application of paragraphs 10 to 16. This adjustment shall proportionally increase all other transfers resulting from paragraphs 1 to 6.
Allocation method for the European territorial cooperation goal (Interreg) – Article 12
8.
The allocation of resources by Member State, covering cross-border, transnational and outermost regions' cooperation is determined as the weighted sum of the shares determined on the basis of the following criteria, weighted as indicated:
(a)
total population of all NUTS level 3 border regions and of other NUTS level 3 regions of which at least half of the regional population lives within 25 kilometres of the border (weighting 45,8 %);
(b)
population living within 25 kilometres of the borders (weighting 30,5 %);
(c)
total population of the Member States (weighting 20 %);
(d)
total population of outermost regions (weighting 3,7 %).
The share of the cross-border strand corresponds to the sum of the weights of criteria (a) and (b). The share of the transnational strand corresponds to the weight of criterion (c). The share of the outermost regions' cooperation corresponds to the weight of criterion (d).
Allocation method for the additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession – point (e) of Article 110(1)
9.
An additional special allocation corresponding to an aid intensity of EUR 40 per inhabitant per year shall be allocated to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation will be distributed per region and Member State in a manner proportional to the total population of those regions.
Minimum and maximum levels of transfers from the funds supporting economic, social and territorial cohesion
10.
In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and Member States and to the reduction of disparities in average 
per capita
 aid intensities, the maximum level of transfer (capping) from the Funds to each individual Member State shall be determined as a percentage of the GDP of the Member State, whereby these percentages will be as follows:
(a)
for Member States whose average GNI 
per capita
 (in PPS) for the 2015-2017 period is under 55 % of the EU-27 average 
per capita
: 2,3 % of their GDP;
(b)
for Member States whose average GNI 
per capita
 (in PPS) for the 2015-2017 period is equal to or above 68 % of the EU-27 average 
per capita
: 1,5 % of their GDP;
(c)
for Member States whose average GNI 
per capita
 (in PPS) for the 2015-2017 period is equal to or above 55 % and below 68 % of the EU-27 average 
per capita
: the percentage is obtained through a linear interpolation between 2,3 % and 1,5 % of their GDP leading to a proportional reduction of the capping percentage in line with the increase in prosperity.
The capping shall be applied on an annual basis to the GDP projections of the Commission, and shall - if applicable - proportionally reduce all transfers (except for the more developed regions and European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.
11.
The rules described in paragraph 10 shall not result in allocations per Member State higher than 107 % of their level in real terms for the 2014-2020 programming period. That adjustment shall be applied proportionately to all transfers (except for the European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.
12.
The minimum total allocation from the Funds for a Member State shall correspond to 76 % of its individual 2014-2020 total allocation. The minimum total allocation from the Funds for a Member State where at least one third of the population lives in NUTS level 2 regions with a GDP per capita (in PPS) of less than 50 % of the EU-27 average, shall correspond to 85 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocations under the European territorial cooperation goal (Interreg).
13.
The maximum total allocation from the Funds for a Member State having a GNI per capita (in PPS) of at least 120 % of the EU-27 average shall correspond to 80 % of its individual 2014-2020 total allocation. The maximum total allocation from the funds for a Member State having a GNI per capita (in PPS) equal to or above 110 % and below 120 % of the EU-27 average shall correspond to 90 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocation under the European territorial cooperation goal (Interreg). If a Member State has transition regions for which paragraph 16 applies, 25 % of that Member State's allocation for the more developed regions shall be transferred to the allocation of that Member State's transition regions.
Additional provisions
14.
For all regions that were classified as less developed regions for the 2014-2020 programming period, but whose GDP 
per capita
 is above 75 % of the EU-27 average 
per capita
, the minimum yearly level of support under the Investment for jobs and growth goal shall correspond to 60 % of their former indicative average annual allocation under the Investment for jobs and growth goal, calculated by the Commission within the multiannual financial framework 2014-2020.
15.
No transition region shall receive less than what it would have received if it had been a more developed region.
16.
The minimum total allocation of a Member State for its transition regions, which were already transition regions in 2014-2020, shall correspond to a minimum of 65 % of the total 2014-2020 allocation for these regions in that Member State.
17.
Notwithstanding paragraphs 10 to 13, additional allocations as set out in paragraphs 18 to 23 shall apply.
18.
A total of EUR 120 000 000 shall be allocated for the PEACE PLUS programme where it is acting in support of peace and reconciliation and of the continuation of North-South cross border co-operation. In addition, at least EUR 60 000 000 shall be allocated for the PEACE PLUS programme from the allocation for Ireland under the European territorial cooperation goal (Interreg).
19.
Where the population of a Member State has declined, on average, by more than 1% per year, between the periods 2007-2009 and 2016-2018, that Member State shall receive an additional allocation equivalent to the total fall in its population between those two periods multiplied by EUR 500. Where applicable, that additional allocation shall be allocated to the less developed regions in the Member State concerned.
20.
The less developed regions of the Member States which have only started receiving support from the Funds in the 2014-2020 programming period, shall receive an additional allocation of EUR 400 000 000.
21.
In order to recognise the challenges posed by the situation of island Member States and the remoteness of certain parts of the Union, Malta and Cyprus shall receive an additional allocation of EUR 100 000 000 each for the Structural Funds under the Investment for jobs and growth goal. The northern sparsely populated areas of Finland shall receive an additional allocation of EUR 100 000 000 to the amount referred to in paragraph 9.
22.
In order to boost competitiveness, growth and job creation in certain Member States, the Funds shall provide the following additional allocations under the Investment for jobs and growth goal:
(a)
EUR 200 000 000 for the transition regions in Belgium;
(b)
EUR 200 000 000 for the less developed regions in Bulgaria;
(c)
EUR 1 550 000 000 for Czechia under the Cohesion Fund;
(d)
EUR 100 000 000 for Cyprus under the Structural Funds;
(e)
EUR 50 000 000 for Estonia under the Structural Funds;
(f)
EUR 650 000 000 for the transition regions of Germany affected by paragraph 16;
(g)
EUR 50 000 000 for Malta under the Structural Funds;
(h)
EUR 600 000 000 for the less developed regions in Poland;
(i)
EUR 300 000 000 for the transition regions in Portugal;
(j)
EUR 350 000 000 for the more developed region of Slovenia.
23.
An additional EUR 100 million shall support cross-border cooperation. It shall complete the allocations of resources by Member States pursuant to the weighted criteria detailed in points (a) and (b) of paragraph 8.

Summary:
Common rules on EU funds (2021–2027)
SUMMARY OF:
Regulation (EU) 2021/1060 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy
WHAT IS THE AIM OF THE REGULATION?
Regulation (EU) 2021/1060, known as the 
common provisions regulation
, sets out the 
common financial rules
 applying to the following sources of 
European Union
 (EU) funding, along with additional common provisions for the funds marked with an asterisk (*):
the 
European Regional Development Fund
 (ERDF) (*);
the 
European Social Fund Plus
 (ESF+) (*);
the 
Cohesion Fund
 (*);
the 
Just Transition Fund
 (JTF) (*);
the 
European Maritime, Fisheries and Aquaculture Fund
 (EMFAF) (*);
the 
Asylum, Migration and Integration Fund
;
the 
Internal Security Fund
; and
the 
Instrument for Financial Support for Border Management and Visa Policy
.
KEY POINTS
Five policy objectives
The ERDF, the ESF+, the Cohesion Fund and the EMFAF support the following policy objectives:
a 
more competitive and smarter
 Europe, promoting: 
innovative and smart economic transformation,
regional information and communication technology connectivity;
a 
greener
, low-carbon economy, transitioning towards net zero carbon, promoting: 
a clean and fair energy transition,
green investment (related to conserving natural resources),
blue investment (related to oceans, seas and coasts),
the 
circular economy
,
climate change mitigation
 and 
adaptation
,
risk prevention and management,
sustainable urban mobility;
a 
more connected
 Europe, by enhancing mobility;
a 
more social and inclusive
 Europe, by implementing the 
European Pillar of Social Rights
; and
a Europe 
closer to citizens
, achieved through the sustainable and integrated development of all types of territories and local initiatives.
Climate targets
The funds should contribute to the mainstreaming of climate measures and to achieving an overall target of 30% of the EU budget expenditure supporting climate objectives. In particular, EU 
Member States
 must provide information on how they are supporting environmental and climate objectives, with their contribution to the overall target expressed as a percentage of their total ERDF and Cohesion Fund allocation. If there is insufficient progress towards reaching these targets, the Member State and the 
European Commission
 agree on remedial measures in the annual review meeting.
Key principles
Member States and the Commission implement the budget allocations based on the following principles.
Shared management.
 Measures are planned jointly between the Commission and Member States. Member States are responsible for implementing the measures and reimbursing expenditure to beneficiaries, while the Commission monitors implementation, reimburses Member States and is ultimately accountable for the budget.
Partnership and multilevel governance.
 Member States must organise and implement a comprehensive partnership including at least the following partners: 
regional, local, urban and other public authorities;
economic and 
social partners
;
relevant bodies representing civil society, such as environmental partners, non-governmental organisations and bodies promoting social inclusion, 
fundamental rights
, rights of persons with disabilities, gender 
equality
 and 
non-discrimination
;
research organisations and universities.
Horizontal principles.
 These ensure that: 
fundamental rights are respected and the 
Charter of Fundamental rights of the European Union
 is complied with;
equality between men and women, gender mainstreaming and the integration of a gender perspective, and accessibility for persons with disabilities are taken into account;
appropriate steps are taken to prevent any discrimination based on gender, racial or ethnic origin, religion or belief, disability, age or sexual orientation during the preparation, implementation, monitoring, reporting and evaluation of programmes.
Partnership agreement
Each Member State prepares a partnership agreement setting out how they intend to make effective and efficient use of the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF for the 2021–2027 period.
Programming
In cooperation with partners, Member States prepare funding programmes for 2021–2027 to be submitted to the Commission no later than 3 months after submitting the partnership agreement. The 
regulation
 sets out rules on the following programming aspects:
content;
approval;
amendment;
joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF;
transfer of resources, including special rules for transfers from ERDF and ESF+ to JTF.
Territorial development
The integrated territorial development approach is strengthened and can be supported in any of the following ways:
integrated territorial investment, allowing Member States to combine funding from several funds, programmes or priorities of the same programme to ensure an integrated strategy for a specific territory;
community-led local development, a tool used at the subregional level, complementing local-level support to mobilise and involve local communities and organisations, focusing on: 
capacity building,
the implementation of operations, and
strategy management, monitoring and evaluation, including communication between stakeholders;
other territorial tools designed by the Member State.
Technical assistance
On the 
Commission’s initiative
, the funds may support preparatory, monitoring, control, audit, evaluation, communication, visibility, administrative and technical assistance to implement the regulation, including, where appropriate, in non-EU countries.
On the 
initiative of a Member State
, the funds may support measures for the effective administration and use of the funds, including building the capacity of partners, preparation, training, management, monitoring, evaluation, visibility and communication.
Performance
Member States set up a system to allow them to monitor, report on and evaluate performance, consisting of:
output and result indicators linked to specific objectives;
milestones to be achieved by the end of 2024 for output indicators; and
targets to be achieved by the end of 2029 for output and result indicators.
Monitoring
Each Member State sets up a monitoring committee within 3 months of a programme being approved. The committees meet at least once a year to review progress towards achieving the programme objectives. The Member State determines the composition of the committee and must ensure a balanced representation of the relevant bodies and partner representatives.
Each member of the monitoring committee has a vote. The rules of procedure regulate the voting rights and the details on the procedure in the monitoring committee.
Commission representatives participate in a monitoring and advisory capacity.
Annual review meetings between the Commission and each Member State are organised to examine the performance of each programme.
Evaluation
Member States or their managing authorities evaluate the programmes, using functionally independent experts, with the aim of improving programme quality and implementation.
The Commission will carry out its own midterm evaluation of each fund by the end of 2024 and a retrospective evaluation by 
31 December 2031
. The evaluations are based on the following criteria:
effectiveness
efficiency
relevance
coherence
benefit to the EU.
Evaluations may also take into account inclusiveness, non-discrimination and visibility.
In addition, Member States must carry out an evaluation for each programme to assess its impact by 
30 June 2029
.
Visibility
Each Member State must ensure both the visibility of support in all activities relating to operations supported by the funds and the communication to EU citizens of the role and achievements of the funds through a single website portal providing access to all programmes involving that Member State.
In particular, beneficiaries and bodies implementing financial instruments must acknowledge support from the funds in line with the rules set out by the regulation; if they fail to do so, the managing authority is entitled to apply measures and cancel up to 3% of the support from the funds to the operation concerned.
Financial support
The EU's financial contribution may take any of the following forms:
financing not linked to costs, based on either fulfilling conditions or achieving results;
reimbursement of grants provided by Member States to beneficiaries;
reimbursement of programme contributions from managing authorities to 
financial instruments
;
eligible unit costs;
lump sums clearly identified in advance;
flat-rate financing identified in advance;
a combination of the above.
Member States use the funds to provide support to beneficiaries in the form of grants, financial instruments or prizes (or a combination thereof).
Eligibility
Eligibility of expenditure is determined by national rules, except where there are specific rules in this regulation or fund-specific regulations.
The following costs are not eligible for a contribution from the funds:
interest on debt, with minor exceptions;
land purchase exceeding 10% of the total eligible expenditure, or 15% for derelict sites and former industrial sites comprising buildings (not applicable if the project involves environmental conservation);
value added tax (VAT), except for: 
operations below €5,000,000 (including VAT),
operations above €5,000,000 (including VAT) where VAT is non-recoverable under national legislation, or for
some small project funds and investments under the 
European territorial cooperation goal
 (Interreg).
Fund-specific regulations may identify additional costs that are not eligible for a contribution from the particular fund.
Management and control
Member States must have effective functioning management and control systems for their programmes and are responsible for, among other things:
ensuring that programmes function in accordance with the principle of sound financial management and detailed key requirements;
ensuring the legality of expenditure in the accounts submitted to the Commission;
preventing, detecting, correcting and reporting irregularities, including fraud;
ensuring the quality, accuracy and reliability of the monitoring system and of data on indicators;
ensuring that all exchanges of information between beneficiaries and the programme authorities are carried out by means of electronic data exchange systems;
ensuring the publication of information;
having systems and procedures to ensure that all documents required for the audit trail are kept.
The Commission must, among other things:
be satisfied that Member States have effective, efficient and compliant management and control systems;
carry out audits up to 3 years following the acceptance of the accounts, except where fraud is suspected.
The managing authorities are responsible for, among other things:
selecting operations;
carrying out programme management;
supporting the work of the monitoring committee;
supervising intermediate bodies;
securely recording data on each operation for monitoring, evaluation, financial management, verification and audit.
The regulation sets out detailed rules for audits carried out by national audit authorities, including:
audits of operations;
single audit arrangements;
reliance on national management systems through enhanced proportionate arrangements.
Financial management
The regulation sets out detailed rules, including for:
budgetary commitments;
repayment;
rules for payments to Member States;
types of payments and common rules applicable;
the EU's contribution based on unit costs, lump sums and flat rates, and on financing not linked to costs;
interruptions and suspensions;
the content, submission and examination of accounts;
balance calculation;
financial corrections;
decommitment (withdrawal) principles, rules, procedures and exceptions.
Financial framework
The ERDF, the ESF+ and the Cohesion Fund support the 
investment for jobs and growth
 goal allocated in all 
nomenclature of territorial units for statistics
 level 2 regions as set out in Regulation (EC) 
No 
1059/2003
 (see 
summary
).
In particular, resources from the EDRF and the ESF+ are allocated to the following three categories of regions:
less-developed regions
, for which the gross domestic product (GDP) per person is less than 75% of the EU-27 (all 27 Member States) average;
transition regions
, for which the GDP per person is between 75% and 100% of the EU-27 average;
more-developed regions
, for which the GDP per person is above 100% of the EU-27 average.
The Cohesion Fund supports those Member States for which the gross national income per person, measured in 
purchasing power standards
 and calculated on the basis of EU figures for the 2015–2017 period, is less than 90% of the average gross national income per person of the EU-27 for the same reference period.
The regulation also details the following:
resources for 
economic, social and territorial cohesion
;
resources for the investment for jobs and growth goal and for Interreg;
transferability of resources; and
the determination of co-financing rates.
Review
The 
European Parliament
 and the 
Council of the European Union
 must review the regulation by 
31 December 2027
.
Additional flexibility to address the consequences of Russia's unprovoked and unjustified invastion of Ukraine
Amending Regulation (EU) 
2022/2039
 seeks to ease the burden on Member States’ budgets and facilitate the implementation of operations addressing the challenges arising from Russia’s war of aggression against Ukraine.
It increased the 
rate of pre-financing
 for programmes from the ERDF, the ESF+ and the Cohesion Fund under the investment for jobs and growth goal by 
0.5% in 2022
 and 
0.5% in 2023
 of the total support from the funds set out in the decision approving the programme in all Member States.
It allows for an 
EU co-financing rate of up to 100%
 until 
30 June 2024
 for separate priorities, set up within programmes, that support operations promoting the socioeconomic integration of non-EU nationals. At least 
30%
 of the support within the priority must be granted to beneficiaries that are local authorities and civil-society organisations operating in local communities. The total amount programmed under such priorities in a Member State 
cannot exceed 5% of the initial national allocation
 of that Member State from the ERDF and the ESF+ combined. The co-financing rate of up to 100% will be reviewed by 
30 June 2024
.
Operations with a total cost exceeding €1 million that were selected for support under Regulation (EU) 1303/2013 and had started before 
29 June 2022
 are eligible for support in the 2021–2027 programming period, and the managing authority may 
directly grant support
, provided that certain important conditions are met.
Supporting affordable energy (SAFE)
Amending Regulation (EU) 
2023/435
 is part of a larger policy change to address the EU’s 
energy dependency
 on Russia.
It specifically allows Member States to use up to 7.5% of the 2021–2027 cohesion policy allocation to contribute to 
repowerEU
 objectives. Such measures should remain in line with the fund-specific rules, including with the principle of ‘do no significant harm’.
Strategic technologies for Europe platform (STEP)
Amending Regulation (EU) 
2024/795
, which establishes the strategic technologies for Europe platform initiative, seeks to strengthen the EU’s sovereignty and security, accelerate its green and digital transitions, enhance its competitiveness and reduce its strategic dependence in three strategic industrial fields: digital and deep tech innovation, clean and resource-efficient technologies, and biotechnologies. It allows resources from existing EU programmes to be leveraged without the need to create new funds and sets out specific rules for projects in these fields. Projects that have been awarded a Sovereignty Seal (the EU quality label awarded to high-quality projects contributing to the objectives of the platform, which will give them visibility and help attract alternative or additional public and private investments) may benefit from better access to EU funding, in particular by facilitating cumulative or combined funding from several instruments.
FROM WHEN DOES THE REGULATION APPLY?
It has applied since 
1 July 2021
.
BACKGROUND
See also associated legislation:
Regulation (EU) 
2021/1139
 – EMFAF (see 
summary
);
Regulation (EU) 
2021/1056
 – JTF (see 
summary
);
Regulation (EU) 
2021/1057
 – ESF+ (see 
summary
);
Regulation (EU) 
2021/1058
 – ERDF and Cohesion Fund (see 
summary
);
Regulation (EU) 
2021/1059
 – Interreg (see 
summary
).
For further information, see:
Common provisions regulation
 (European Commission).
MAIN DOCUMENT
Regulation (EU) 
2021/1060
 of the European Parliament and of the Council of 
24 June 2021
 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 
30.6.2021
, 
pp. 159–706
).
Successive amendments to Regulation (EU) 2021/1060 have been incorporated into the original text. This 
consolidated version
 is of documentary value only.
RELATED DOCUMENTS
Regulation (EU) 
2021/1056
 of the European Parliament and of the Council of 
24 June 2021
 establishing the Just Transition Fund (OJ L 231, 
30.6.2021
, 
pp. 1–20
).
See 
consolidated version
.
Regulation (EU) 
2021/1057
 of the European Parliament and of the Council of 
24 June 2021
 establishing the European Social Fund Plus (ESF+) and repealing Regulation (EU) 
No 1296/2013
 (OJ L 231, 
30.6.2021
, 
pp. 21–59
).
See 
consolidated version
.
Regulation (EU) 
2021/1058
 of the European Parliament and of the Council of 
24 June 2021
 on the European Regional Development Fund and on the Cohesion Fund (OJ L 231, 
30.6.2021
, 
pp. 60–93
).
See 
consolidated version
.
Regulation (EU) 
2021/1059
 of the European Parliament and of the Council of 
24 June 2021
 on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (OJ L 231, 
30.6.2021
, 
pp. 94–158
).
Regulation (EU) 
2021/1139
 of the European Parliament and of the Council of 
7 July 2021
 establishing the European Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004 (OJ L 247, 
13.7.2021
, 
pp. 1–49
).
Regulation (EU) 
No 
1303/2013
 of the European Parliament and of the Council of 
17 December 2013
 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) 
No 1083/2006
 (OJ L 347, 
20.12.2013
, 
pp. 320–469
).
See 
consolidated version
.
Regulation (EC) 
No 
1059/2003
 of the European Parliament and of the Council of 
26 May 2003
 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 
21.6.2003
, 
pp. 1–41
).
See 
consolidated version
.
last update 
9.10.2024

--- DANISH ---

Document:
30.6.2021
DA
Den Europæiske Unions Tidende
L 231/159
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING (EU) 2021/1060
af 24. juni 2021
om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik
EUROPA-PARLAMENTET OG RÅDET FOR DEN EUROPÆISKE UNION HAR —
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 177, artikel 322, stk. 1, litra a), og artikel 349,
under henvisning til forslag fra Europa-Kommissionen,
efter fremsendelse af udkast til lovgivningsmæssig retsakt til de nationale parlamenter,
under henvisning til udtalelse fra Det Europæiske Økonomiske og Sociale Udvalg 
(
1
)
,
under henvisning til udtalelse fra Regionsudvalget 
(
2
)
,
under henvisning til udtalelse fra Revisionsretten 
(
3
)
,
efter den almindelige lovgivningsprocedure 
(
4
)
, og
ud fra følgende betragtninger:
(1)
Ifølge artikel 174 i traktaten om Den Europæiske Unions funktionsmåde (TEUF) skal Unionen for at styrke sin økonomiske, sociale og territoriale samhørighed stræbe efter at formindske forskellene mellem de forskellige områders udviklingsniveauer og forbedre situationen for de mindst begunstigede områder eller øer, og særlig vægt skal lægges på landdistrikter, områder i en industriel overgangsproces og områder, der lider af alvorlige naturbetingede eller demografiske ulemper af permanent art. Disse områder drager navnlig fordel af samhørighedspolitikken. Ifølge artikel 175 i TEUF skal Unionen støtte virkeliggørelsen af disse mål med den virksomhed, som den udøver gennem Den Europæiske Udviklings- og Garantifond for Landbruget, Udviklingssektionen, Den Europæiske Socialfond, Den Europæiske Fond for Regionaludvikling, Den Europæiske Investeringsbank og andre instrumenter. Artikel 322 i TEUF udgør retsgrundlaget for vedtagelse af de finansielle regler for fastlæggelse af de nærmere retningslinjer for opstillingen og gennemførelsen af budgettet og for regnskabsaflæggelsen og revisionen samt for kontrollen med de finansielle aktørers ansvar.
(2)
Med henblik på at videreudvikle en samordnet og harmoniseret gennemførelse af de EU-fonde, der gennemføres ved delt forvaltning, nemlig Den Europæiske Fond for Regionaludvikling (EFRU), Den Europæiske Socialfond Plus (ESF+), Samhørighedsfonden, Fonden for Retfærdig Omstilling (FRO), og foranstaltninger, der finansieres ved delt forvaltning i Den Europæiske Hav-, Fiskeri- og Akvakulturfond (EHFAF), Asyl-, Migrations- og Integrationsfonden (AMIF), Fonden for Intern Sikkerhed (FIS) og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (IGFV), bør der fastsættes finansielle regler baseret på artikel 322 i TEUF for alle disse fonde (samlet benævnt »fondene«) med en klar angivelse af anvendelsesområdet for de relevante bestemmelser. Derudover bør der fastsættes fælles bestemmelser baseret på artikel 177 i TEUF med henblik på at omfatte politikspecifikke regler for EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF.
(3)
På grund af de særlige forhold, der gør sig gældende for de enkelte fonde, bør de specifikke regler for de enkelte fonde og for målet om europæisk territorialt samarbejde (Interreg) under EFRU fastsættes i særskilte forordninger (»fondsspecifikke forordninger«) som supplement til denne forordning.
(4)
Regionerne i den yderste periferi bør nyde godt af særlige foranstaltninger og af yderligere finansiering som kompensation for deres strukturelle sociale og økonomiske situation og de ulemper, som følger af de faktorer, der er omhandlet i artikel 349 i TEUF.
(5)
De nordlige tyndt befolkede områder bør nyde godt af særlige foranstaltninger og yderligere finansiering som kompensation for de alvorlige naturbetingede eller demografiske ulemper, der er omhandlet i artikel 2 i protokol nr. 6 til tiltrædelsesakten af 1994.
(6)
Horisontale principper som fastsat i artikel 3 i traktaten om Den Europæiske Union (TEU) og i artikel 10 i TEUF, herunder nærhedsprincippet og proportionalitetsprincippet, jf. artikel 5 i TEU, bør respekteres i forbindelse med gennemførelsen af fondene, idet der tages hensyn til Den Europæiske Unions charter om grundlæggende rettigheder. Medlemsstaterne bør også opfylde forpligtelserne fastsat i De Forenede Nationers konvention om barnets rettigheder og i De Forende Nationers konvention om rettigheder for personer med handicap og sikre tilgængelighed i overensstemmelse med dens artikel 9 og i overensstemmelse med EU-retten, der harmoniserer tilgængelighedskrav til produkter og tjenesteydelser. I den forbindelse bør fondene gennemføres på en måde, der fremmer overgangen fra institutionel pleje til pleje i familien og i nærmiljøet. Medlemsstaterne og Kommissionen bør tilstræbe at fjerne uligheder og fremme ligestilling mellem mænd og kvinder og integrere kønsaspektet samt bekæmpe forskelsbehandling på grund af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering. Fondene bør ikke støtte aktioner, som bidrager til nogen form for segregering eller udstødelse, og bør, når de finansierer infrastruktur, sikre tilgængelighed for personer med handicap. Fondenes målsætninger bør forfølges inden for rammerne af en bæredygtig udvikling og Unionens fremme af målet om bevarelse, beskyttelse og forbedring af miljøkvaliteten, jf. artikel 11 og artikel 191, stk. 1, i TEUF, under hensyntagen til princippet om, at forureneren betaler, FN's verdensmål for bæredygtig udvikling og Parisaftalen, der er vedtaget inden for rammerne af De Forenede Nationers rammekonvention om klimaændringer 
(
5
)
 (»Parisaftalen«). For at beskytte det indre markeds integritet skal operationer til fordel for virksomheder overholde Unionens statsstøtteregler som fastsat i artikel 107 og 108 i TEUF. Fattigdom er en særlig vigtig udfordring i Unionen. Fondenes målsætninger bør derfor forfølges med henblik på at bidrage til udryddelse af fattigdom. Fondenes målsætninger bør forfølges med henblik på at yde passende støtte, navnlig til lokale og regionale myndigheder i kyst- og byområder, for at håndtere de socioøkonomiske udfordringer, der er forbundet med integration af tredjelandsstatsborgere, og med henblik på at yde passende støtte til ugunstigt stillede områder og befolkningsgrupper i byområder.
(7)
Horisontale finansielle regler, der er vedtaget af Europa-Parlamentet og Rådet på grundlag af artikel 322 i TEUF, finder anvendelse på denne forordning. Disse regler er fastsat i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 
(
6
)
 (»finansforordningen«) og fastlægger navnlig proceduren for opstilling og gennemførelse af EU-budgettet ved hjælp af tilskud, udbud, priser, indirekte forvaltning, finansielle instrumenter, budgetgarantier, finansiel bistand og godtgørelse af eksterne eksperter og fastsætter kontrol med finansielle aktørers ansvar. Regler, der er vedtaget på grundlag af artikel 322 i TEUF, omfatter også en generel ordning med konditionalitet til beskyttelse af EU-budgettet.
(8)
Hvis der er fastsat en frist for, at Kommissionen træffer foranstaltninger over for medlemsstaterne, bør Kommissionen tage hensyn til alle nødvendige oplysninger og dokumenter på en rettidig og effektiv måde. Hvis indgivelser fra medlemsstaterne i enhver form i henhold til denne forordning er ufuldstændige eller ikke opfylder kravene i denne forordning og i fondsspecifikke forordninger, og således ikke muliggør en fuldt informeret handling fra Kommissionens side, bør fristen suspenderes, indtil medlemsstaterne opfylder de forskriftsmæssige krav. Da Kommissionen desuden er afskåret fra at foretage betalinger for udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, og som er medtaget i betalingsanmodninger, bør fristen for, hvornår Kommissionen skal foretage betalinger, ikke udløses for så vidt angår sådanne udgifter.
(9)
Med henblik på at bidrage til Unionens prioriteter bør fondene koncentrere deres støtte om et begrænset antal politiske målsætninger i overensstemmelse med de fondsspecifikke missioner i henhold til deres traktatfæstede målsætninger. De politiske målsætninger for AMIF, FIS og IGFV bør fastsættes i de respektive fondsspecifikke forordninger. FRO og eventuelle midler fra EFRU og ESF+, der på frivillig basis overføres som supplerende støtte til FRO, bør bidrage til en enkelt specifik målsætning.
(10)
For at afspejle betydningen af at bekæmpe klimaændringer i overensstemmelse med Unionens forpligtelser til at gennemføre Parisaftalen og De Forenede Nationers verdensmål for bæredygtig udvikling bør fondene bidrage til at integrere klimaforanstaltninger og til at nå et overordnet mål om, at 30 % af udgifterne i EU-budgettet støtter klimamålsætninger. I denne forbindelse bør fondene støtte aktiviteter, der vil overholde Unionens klima- og miljøstandarder og -prioriteter, og som ikke vil øve væsentlig skade på miljømålsætninger, jf. artikel 17 i Europa-Parlamentets og Rådets forordning (EU) 2020/852 
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. Passende mekanismer til at sørge for klimasikring af støttede investeringer i infrastruktur bør være en integreret del af programmeringen og gennemførelsen af fondene.
(11)
For at afspejle betydningen af at håndtere tabet af biodiversitet bør fondene bidrage til at integrere biodiversitetsindsatsen i Unionens politikker og til at opfylde den overordnede ambition om at afsætte 7,5 % af de årlige udgifter inden for den flerårige finansielle ramme (FFR) til biodiversitetsmålsætninger i 2024 og 10 % af de årlige udgifter inden for FFR til biodiversitetsmålsætninger i 2026 og 2027, samtidig med at der tages hensyn til de eksisterende overlapninger mellem klima- og biodiversitetsmål.
(12)
En del af det EU-budget, der tildeles fondene, bør gennemføres af Kommissionen ved delt forvaltning med medlemsstaterne, jf. finansforordningen. Ved gennemførelsen af fondene ved delt forvaltning bør Kommissionen og medlemsstaterne derfor overholde principperne i finansforordningen såsom forsvarlig økonomisk forvaltning, gennemsigtighed og ikkeforskelsbehandling.
(13)
Medlemsstaterne bør på det rette territoriale niveau i overensstemmelse med deres institutionelle, retlige og finansielle rammer og de organer, som de har udpeget med henblik herpå, være ansvarlige for udarbejdelse og gennemførelse af programmer. Unionen og medlemsstaterne bør afholde sig fra at indføre unødvendige regler, der fører til en uforholdsmæssigt stor administrativ byrde for støttemodtagerne.
(14)
Partnerskabsprincippet er et nøgleelement i gennemførelsen af fondene, der bygger på en tilgang med flerniveaustyring og inddragelse af regionale og lokale myndigheder, bymyndigheder og andre offentlige myndigheder, civilsamfundet, arbejdsmarkedets parter og de økonomiske interesseorganisationer samt, hvor det er relevant, forskningsorganisationer og universiteter. For at sørge for kontinuitet i tilrettelæggelsen af partnerskabet bør den europæiske adfærdskodeks for partnerskab i forbindelse med partnerskabsaftaler og programmer, der modtager støtte fra de europæiske struktur- og investeringsfonde, der er fastlagt i Kommissionens delegerede forordning (EU) nr. 240/2014 
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 (»den europæiske adfærdskodeks for partnerskab«), fortsat finde anvendelse på fondene.
(15)
På EU-niveau tjener det europæiske semester for samordning af de økonomiske politikker, herunder principperne i den europæiske søjle for sociale rettigheder, til at udpege nationale reformprioriteter og følge deres gennemførelse. Medlemsstaterne udvikler selv deres egne nationale flerårige investeringsstrategier til støtte for disse reformer. Disse strategier bør fremlægges sammen med de årlige nationale reformprogrammer og opridse og samordne de prioriterede investeringsprojekter, som vil blive støttet af national eller EU-finansiering eller begge dele. De bør også sikre, at EU-finansiering anvendes på en sammenhængende måde, så der skabes størst mulig merværdi af den finansielle støtte, der ydes af navnlig fondene, genopretnings- og resiliensfaciliteten oprettet ved Europa-Parlamentets og Rådets forordning (EU) 2021/241 
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 og InvestEU-programmet oprettet ved Europa-Parlamentets og Rådets forordning (EU) 2021/523 
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 (»InvestEU-forordningen«).
(16)
Medlemsstaterne bør ved udarbejdelsen af programmeringsdokumenter tage hensyn til relevante landespecifikke henstillinger, der er vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF, og relevante rådshenstillinger, der er vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF, samt supplerende henstillinger fra Kommissionen, der er fremsat i overensstemmelse med artikel 34 i Europa-Parlamentets og Rådets forordning (EU) 2018/1999 
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, og for så vidt angår AMIF, FIS og IGFV andre relevante EU-henstillinger, der er rettet til medlemsstater. I løbet af programmeringsperioden 2021-2027 (»programmeringsperioden«) bør medlemsstaterne regelmæssigt over for overvågningsudvalget og Kommissionen gøre rede for fremskridt i gennemførelsen af programmerne til understøttelse af de landespecifikke henstillinger. I forbindelse med en midtvejsgennemgang bør medlemsstaterne blandt andet overveje, om der er behov for programændringer for at tage hensyn til nye udfordringer, som er identificeret i relevante landespecifikke henstillinger, der er blevet vedtaget eller ændret siden begyndelsen af programmeringsperioden.
(17)
Medlemsstaterne bør tage hensyn til indholdet af deres integrerede nationale energi- og klimaplan, som skal udarbejdes i henhold til forordning (EU) 2018/1999, og resultatet af den proces, der resulterer i EU-henstillinger vedrørende disse planer, med henblik på deres programmer, herunder under midtvejsgennemgangen, samt de finansielle behov for lavemissionsinvesteringer.
(18)
Partnerskabsaftalen, der udarbejdes af hver enkelt medlemsstat, bør være et kortfattet og strategisk dokument, der fungerer som rettesnor for forhandlingerne mellem Kommissionen og den pågældende medlemsstat om udformningen af programmer under EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF. For at strømline godkendelsesprocessen bør Kommissionen overholde proportionalitetsprincippet i sin vurdering, navnlig vedrørende varigheden af partnerskabsaftalen og anmodninger om yderligere oplysninger. For at mindske den administrative byrde bør det ikke være nødvendigt at ændre partnerskabsaftaler i løbet af programmeringsperioden. Hvis en medlemsstat ønsker det, bør den dog kunne forelægge Kommissionen én ændring af sin partnerskabsaftale for at tage hensyn til resultatet af midtvejsgennemgangen. Med henblik på at lette planlægningen og undgå overlappende indhold i programmeringsdokumenterne kan en partnerskabsaftale indgå som en del af et program.
(19)
For at give medlemsstaterne tilstrækkelig fleksibilitet i forbindelse med gennemførelsen af deres tildelinger under delt forvaltning bør det være muligt at overføre visse finansieringsniveauer mellem fondene og mellem delt forvaltning og direkte og indirekte forvaltede instrumenter. Hvis de specifikke økonomiske og sociale forhold i en medlemsstat berettiger det, bør dette overførselsniveau være højere.
(20)
Hver medlemsstat bør have fleksibilitet til at bidrage til InvestEU-programmet med henblik på tilvejebringelse af EU-garantien og InvestEU-rådgivningsplatformen for investeringer i den pågældende medlemsstat på visse betingelser, som er fastsat i denne forordning.
(21)
For at sikre de nødvendige forudsætninger for en virkningsfuld og effektiv udnyttelse af EU-støtten fra fondene bør der fastsættes en begrænset liste af grundforudsætninger samt en kortfattet og udtømmende række objektive kriterier for vurdering af grundforudsætningerne. Hver grundforudsætning bør være knyttet til en specifik målsætning og bør anvendes automatisk, hvis den specifikke målsætning udvælges til at modtage støtte. Hvis disse forudsætninger ikke er opfyldt, bør udgifter vedrørende operationer under de relevante specifikke målsætninger ikke refunderes af Kommissionen, jf. dog reglerne om frigørelse. For at opretholde en gunstig investeringsramme bør det regelmæssigt overvåges, om grundforudsætningerne fortsat er opfyldt. På anmodning af en medlemsstat bør EIB kunne bidrage til vurderingen af, om grundforudsætningerne er opfyldt. Det er ligeledes vigtigt at sikre, at operationer, der er udvalgt til at modtage støtte, gennemføres i overensstemmelse med de fastlagte strategier og planlægningsdokumenter, der ligger til grund for opfyldelsen af grundforudsætningerne, således at det sikres, at alle medfinansierede operationer er i overensstemmelse med Unionens politikramme.
(22)
Samtidig med at målsætningerne om økonomisk, social og territorial samhørighed forfølges, bør støtte til netkonnektivitet fra EFRU og Samhørighedsfonden have til formål at udfylde manglende forbindelser i det transeuropæiske transportnet.
(23)
Medlemsstaterne bør for hvert program etablere en resultatramme, der omfatter alle indikatorer, delmål og mål, for at overvåge, rapportere om og evaluere programmets præstation. Dette bør gøre det muligt at overvåge, rapportere om og evaluere præstationen under gennemførelsen og bidrage til at måle fondenes samlede præstation.
(24)
Medlemsstaten bør foretage en midtvejsgennemgang af hvert program, der støttes af EFRU, ESF+, Samhørighedsfonden og FRO. Denne gennemgang bør føre til en komplet tilpasning af programmer baseret på programmernes præstation, samtidig med at den giver mulighed for at tage højde for nye udfordringer og relevante landespecifikke henstillinger fremsat i 2024, samt fremskridt med gennemførelsen af de integrerede nationale energi- og klimaplaner og principperne i den europæiske søjle for sociale rettigheder. I forbindelse med midtvejsgennemgangen bør der også tages hensyn til den socioøkonomiske situation i den pågældende medlemsstat eller region, herunder enhver væsentlig negativ finansiel, økonomisk eller social udvikling eller demografiske udfordringer og fremskridtene hen imod opfyldelsen af klimabidragsmålene på nationalt plan. Kommissionen bør udarbejde en rapport om resultatet af midtvejsgennemgangen, herunder dens vurdering af anvendelsen af forvaltningsomkostninger og -gebyrer i forbindelse med finansielle instrumenter, som forvaltes af organer, der er udvalgt via direkte tildeling.
(25)
Der bør ske en yderligere optimering af mekanismerne til sikring af sammenhængen mellem EU-finansieringspolitikker og Unionens økonomiske styring, der giver Kommissionen mulighed for at fremsætte forslag til Rådet om at suspendere alle eller en del af forpligtelserne eller betalingerne for et eller flere af programmerne i en medlemsstat, hvis den pågældende medlemsstat forsømmer at træffe effektive foranstaltninger som led i den økonomiske styringsproces. Kommissionens forpligtelse til at foreslå en suspension bør suspenderes, når og så længe den såkaldte generelle undtagelsesklausul i stabilitets- og vækstpagten er aktiveret. For at sikre en ensartet gennemførelse og i betragtning af betydningen af de finansielle virkninger af de foranstaltninger, der træffes, bør Rådet tillægges gennemførelsesbeføjelser og handle efter forslag fremsat af Kommissionen. For at lette vedtagelsen af afgørelser, der er nødvendige for at sikre effektive foranstaltninger som led i den økonomiske styringsproces, bør der gøres brug af omvendt kvalificeret flertal. I betragtning af den type operationer, der støttes af ESF+ og Interregprogrammer, bør ESF+ og disse programmer udelukkes fra disse mekanismers anvendelsesområde.
(26)
For at muliggøre en hurtig reaktion på exceptionelle eller usædvanlige omstændigheder som omhandlet i stabilitets- og vækstpagten, der måtte opstå i løbet af programmeringsperioden, bør Kommissionen tillægges gennemførelsesbeføjelser til at vedtage midlertidige foranstaltninger for at lette anvendelsen af fondene som reaktion på sådanne omstændigheder. Kommissionen bør vedtage de foranstaltninger, der er mest hensigtsmæssige i lyset af de exceptionelle eller usædvanlige omstændigheder, som en medlemsstat står over for, samtidig med at fondenes målsætninger fastholdes. Kommissionen bør også overvåge gennemførelsen af foranstaltningerne og vurdere deres hensigtsmæssighed.
(27)
Det er nødvendigt at fastsætte fælles krav med hensyn til programmernes indhold, under hensyntagen til de enkelte fondes særlige karakter. Disse fælles krav kan suppleres med fondsspecifikke regler. Ved Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
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 (»Interreg-forordningen«) bør der fastsættes særlige bestemmelser om indholdet af Interregprogrammer.
(28)
For at give mulighed for fleksibilitet i gennemførelsen af programmerne og mindske de administrative byrder bør det være tilladt at foretage begrænsede finansielle overførsler mellem prioriteter under det samme program, uden at det forudsætter en afgørelse fra Kommissionen om ændring af programmet. De reviderede finansielle tabeller bør indgives til Kommissionen for at sikre ajourførte oplysninger om finansielle tildelinger til hver prioritet.
(29)
For at øge FRO's effektivitet bør det være muligt, at supplerende midler fra EFRU og ESF+ på frivillig basis stilles til rådighed for FRO. Disse supplerende midler bør tilvejebringes gennem en specifik overførsel på frivillig basis fra disse fonde til FRO under hensyntagen til de omstillingsudfordringer, der er beskrevet i de territoriale planer for retfærdig omstilling, og som der skal gøres noget ved. De beløb, der skal overføres, bør tilvejebringes fra midler i de regionskategorier, hvor de territorier, der er udpeget i de territoriale planer for retfærdig omstilling, er beliggende. I betragtning af disse særlige ordninger for brugen af FRO-midler bør udelukkende den specifikke overførselsmekanisme finde anvendelse på sammensætningen af FRO-midler. Det bør endvidere præciseres, at kun nærværende forordning og Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
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 (»FRO-forordningen«) bør finde anvendelse på FRO og på de midler fra EFRU og ESF+, der overføres til FRO, og som også bliver til FRO-støtte. Hverken Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
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 (»EFRU- og Samhørighedsfondsforordningen«) eller Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
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 (»ESF+-forordningen«) bør finde anvendelse på den supplerende støtte. Derfor bør de EFRU-midler, der overføres som supplerende støtte til FRO, udelukkes fra grundlaget for beregningen af kravene om tematisk koncentration, jf. EFRU- og Samhørighedsfondsforordningen, og fra grundlaget for beregningen af minimumstildelinger til bæredygtig byudvikling, jf. EFRU- og Samhørighedsfondsforordningen. Det samme gælder for de midler fra ESF+, der overføres som supplerende støtte til FRO, med hensyn til krav om tematisk koncentration, jf. ESF+-forordningen.
(30)
For at styrke den integrerede tilgang til territorial udvikling bør investeringer i form af territoriale redskaber, såsom integrerede territoriale investeringer, lokaludvikling styret af lokalsamfundet benævnt »Leader« inden for rammerne af Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL) eller ethvert andet territorialt redskab, der støtter initiativer, som medlemsstaterne har udformet, være baseret på territoriale og lokale udviklingsstrategier. Det samme bør gælde for relaterede initiativer såsom intelligente landsbyer. I forbindelse med integrerede territoriale investeringer og territoriale redskaber, der er udformet af medlemsstaterne, bør der fastsættes minimumskrav til indholdet af territoriale strategier. Disse territoriale strategier bør udvikles og godkendes under de relevante myndigheders eller organers ansvar. For at sikre inddragelse af relevante myndigheder eller organer i gennemførelsen af territoriale strategier bør de pågældende myndigheder eller organer være ansvarlige for udvælgelsen af de operationer, der skal støttes, eller inddrages i udvælgelsen. Territoriale strategier bør, når de fremmer bæredygtige turismeinitiativer, sikre en passende balance mellem både fastboendes og turisters behov såsom sammenkobling af cykel- og jernbanenet.
(31)
For effektivt at håndtere udviklingsudfordringerne i landdistrikter bør koordineret støtte fra fondene og ELFUL lettes. Medlemsstater og regioner bør sikre, at de interventioner, der støttes via fondene og ELFUL, supplerer hinanden og gennemføres på en koordineret måde for at skabe synergier og med henblik på at mindske de administrative omkostninger og byrder for forvaltningsorganer og støttemodtagere.
(32)
For bedre at mobilisere potentiale på lokalt plan er det nødvendigt at styrke og fremme lokaludvikling styret af lokalsamfundet. Der bør i den forbindelse tages hensyn til lokale behov og lokalt potentiale samt relevante sociokulturelle karakteristika, og der bør indføres strukturelle ændringer og opbygges kapacitet i lokalsamfundet, og innovation bør stimuleres. Det tætte samarbejde og den integrerede brug af fondene og ELFUL med henblik på at gennemføre lokale udviklingsstrategier bør styrkes. Det er væsentligt, at lokale aktionsgrupper, der repræsenterer lokalsamfundets interesser, har ansvaret for at udforme og gennemføre strategier for lokaludvikling styret af lokalsamfundet. For at lette en koordineret støtte fra forskellige fonde og ELFUL til lokaludvikling styret af lokalsamfundet og at lette gennemførelsen heraf bør tilgangen med anvendelse af en »ledende fond« fremmes. Når ELFUL udvælges som en ledende fond, bør den følge de regler, der er fastsat for tilgangen med en »ledende fond«.
(33)
For at mindske den administrative byrde bør det være muligt på medlemsstatens initiativ at gennemføre teknisk bistand, der er knyttet til gennemførelsen af programmet, ved anvendelse af en fast takst baseret på fremskridtene i programgennemførelsen, som også kan dække horisontale opgaver. For at forenkle gennemførelsen for så vidt angår AMIF, FIS og IGFV samt Interregprogrammerne bør der dog kun følges en tilgang baseret på en fast takst. For at lette den økonomiske forvaltning bør medlemsstaterne have mulighed for at angive et eller flere organer, hvortil alle tilhørende refusioner bør foretages. Eftersom disse refusioner er baseret på anvendelse af en fast takst, bør verificeringer og revisioner begrænses til at verificere, at de betingelser, der udløser refusion af EU-bidraget, er opfyldt, men underliggende udgifter bør ikke være genstand for verificering eller revision. Hvis det foretrækkes at skabe kontinuitet med perioden 2014-2020, bør medlemsstaten imidlertid også have mulighed for fortsat at modtage refusion af de støtteberettigede omkostninger, som faktisk er afholdt af støttemodtageren, og som er betalt i forbindelse med gennemførelsen af operationer vedrørende teknisk bistand, der gennemføres via et eller flere særskilte programmer eller en eller flere prioriteter inden for programmer. Medlemsstaten bør i sin partnerskabsaftale angive sit valg i form af et EU-bidrag til teknisk bistand for hele programmeringsperioden. Uanset den valgte mulighed bør teknisk bistand kunne suppleres med målrettede foranstaltninger til opbygning af administrativ kapacitet ved brug af refusionsmetoder, som ikke er knyttet til omkostninger. Aktioner og resultater samt tilsvarende EU-betalinger bør også kunne aftales i en køreplan og føre til betalinger for konkrete resultater.
(34)
Når en medlemsstat foreslår Kommissionen, at en prioritet i et program eller en del heraf støttes gennem en finansieringsordning, der ikke er knyttet til omkostninger, bør de aftalte aktioner, resultater og betingelser være knyttet til faktiske investeringer, der gennemføres under programmer med delt forvaltning, i den pågældende medlemsstat eller region. I den forbindelse bør det sikres, at princippet om forsvarlig økonomisk forvaltning respekteres. Navnlig for så vidt angår størrelsen af beløb knyttet til opfyldelsen af de respektive betingelser eller opnåelsen af resultater bør Kommissionen og medlemsstaten sikre, at de anvendte ressourcer er tilstrækkelige i forhold til de investeringer, der er foretaget. Hvis en finansieringsordning, der ikke er knyttet til omkostningerne, anvendes i et program, bør de underliggende omkostninger, der knytter sig til gennemførelsen af ordningen, ikke være underlagt nogen verificering eller revision, fordi Kommissionen giver en forudgående godkendelse af de beløb, der er knyttet til opfyldelsen af betingelserne eller opnåelsen af resultater, i programmet eller i en delegeret retsakt. Verificering og revision bør i stedet begrænses til en kontrol af, at de betingelser eller resultater, der udløser refusion af EU-bidraget, er opfyldt.
(35)
For at undersøge programmers præstation bør medlemsstaterne nedsætte overvågningsudvalg, som bl.a. bør sammensættes af repræsentanter for relevante partnere. Hvad angår EFRU, ESF+, Samhørighedsfonden og EHFAF, bør de årlige gennemførelsesrapporter erstattes af en årlig struktureret politikdialog baseret på de seneste oplysninger og data om programgennemførelsen, som stilles til rådighed af medlemsstaten. Der bør også afholdes et gennemgangsmøde for programmer, der dækker FRO.
(36)
I henhold til punkt 22 og 23 i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning 
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 bør fondene evalueres på grundlag af oplysninger indsamlet i overensstemmelse med specifikke overvågningskrav, samtidig med at en administrativ byrde, navnlig for medlemsstaterne, og overregulering undgås. Disse krav bør, hvor det er relevant, omfatte målbare indikatorer som grundlag for evaluering af fondenes virkninger i praksis. Disse krav bør også gøre det muligt at overvåge støtten til ligestilling mellem kønnene.
(37)
For at sikre tilgængeligheden af omfattende ajourførte oplysninger om gennemførelsen af programmet bør der kræves effektiv og rettidig elektronisk rapportering af kvantitative data.
(38)
Med henblik på at støtte forberedelsen af relaterede programmer og aktiviteter for den efterfølgende programmeringsperiode bør Kommissionen foretage en midtvejsevaluering af fondene. I slutningen af programmeringsperioden bør Kommissionen foretage retrospektive evalueringer af fondene, hvor der bør fokuseres på virkningen af fondene. Resultaterne af disse evalueringer bør offentliggøres.
(39)
Programmyndigheder, støttemodtagere og interessenter i medlemsstaterne bør øge bevidstheden om resultaterne af EU-finansiering og oplyse offentligheden herom. Gennemsigtigheds-, kommunikations- og synlighedsaktiviteter er af afgørende betydning for at synliggøre Unionens konkrete indsats, og de bør baseres på retvisende, nøjagtige og ajourførte oplysninger. For at disse krav skal kunne håndhæves, bør programmyndighederne og, i tilfælde af manglende overholdelse, Kommissionen være i stand til at anvende afhjælpende foranstaltninger.
(40)
Forvaltningsmyndighederne bør offentliggøre strukturerede oplysninger om udvalgte operationer og støttemodtagere på webstedet for det program, der understøtter operationen, under hensyntagen til kravene til databeskyttelse af personoplysninger, jf. Europa-Parlamentets og Rådets forordning (EU) 2016/679 
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Med henblik på at forenkle anvendelsen af fondene og mindske risikoen for fejl bør såvel de forskellige former for EU-bidrag til medlemsstaterne som de forskellige former for støtte, der ydes af medlemsstaterne til støttemodtagerne, fastlægges. Det bør også være muligt for forvaltningsmyndigheder at yde tilskud i form af finansiering, der ikke er knyttet til omkostninger, når disse tilskud er omfattet af refusion af EU-bidrag af samme form, med henblik på at øge erfaringen med en sådan forenklingsmulighed.
(42)
For så vidt angår tilskud, der ydes til støttemodtagerne, bør medlemsstaterne i stigende grad benytte muligheden for forenklede omkostningsmodeller. Tærskelværdien for obligatorisk anvendelse af forenklede omkostningsmodeller bør være knyttet til de samlede omkostninger til operationen for at sikre samme behandling af alle operationer under tærsklen, uanset om støtten er offentlig eller privat. Hvis en forvaltningsmyndighed har til hensigt at foreslå anvendelse af en forenklet omkostningsmodel i en indkaldelse af forslag, bør det være muligt at høre overvågningsudvalget. Det er nødvendigt, at beløb og takster, der fastsættes af medlemsstaterne, er en pålidelig indikator for faktiske omkostninger. Periodiske tilpasninger er god praksis i forbindelse med gennemførelsen af flerårige programmer for at tage hensyn til faktorer, der påvirker takster og beløb. For at lette anvendelsen af forenklede omkostningsmodeller bør denne forordning også fastsætte metoder og takster, som kan anvendes, uden at det kræves af medlemsstaterne, at de foretager en beregning eller definerer en metode.
(43)
For at muliggøre en øjeblikkelig anvendelse af faste takster bør alle faste takster, der fastlægges i medlemsstaterne i perioden 2014-2020 baseret på en rimelig, retfærdig og verificerbar beregningsmetode, fortsat anvendes for lignende operationer, der støttes i henhold til denne forordning, uden at der kræves en ny beregningsmetode.
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Med henblik på at optimere anvendelsen af medfinansierede miljøinvesteringer bør der sikres synergier med LIFE-programmet for miljø- og klimaindsatsen, oprettet ved Europa-Parlamentets og Rådets forordning (EU) 2021/783 
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, navnlig gennem LIFE's strategiske integrerede projekter og strategiske naturprojekter, samt med projekter, som finansieres under Horisont Europa oprettet ved Europa-Parlamentets og Rådets forordning (EU) 2021/695 
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 (»Horisont Europa-forordningen«) og andre EU-programmer.
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For at skabe juridisk klarhed bør det fastsættes, hvilken støtteberettigelsesperiode der gælder for udgifter eller omkostninger i forbindelse med operationer, der støttes af fondene i henhold til denne forordning, og at støtten kun ydes til fuldførte operationer. Den dato, fra hvilken udgifterne er berettigede til støtte fra fondene i tilfælde af vedtagelse af nye programmer eller ændringer i programmerne, bør ligeledes præciseres, herunder den exceptionelle mulighed for at udvide støtteberettigelsesperioden til også at omfatte en naturkatastrofes begyndelse, hvis der er et presserende behov for at mobilisere ressourcer til at reagere på en sådan katastrofe. Samtidig bør programgennemførelse give fleksibilitet med hensyn til støtteberettigelse for udgifter til operationer, der bidrager til programmets målsætninger, uanset om de gennemføres uden for en medlemsstat eller Unionen eller i samme regionskategori inden for en medlemsstat.
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Med henblik på at sikre den nødvendige fleksibilitet i forbindelse med gennemførelse af offentlig-private partnerskaber (OPP'er) bør OPP-aftalen præcisere, hvornår udgifter anses for støtteberettigede, navnlig under hvilke betingelser de er afholdt af støttemodtageren eller den private partner i et OPP, uanset hvem der foretager betalingerne i forbindelse med gennemførelsen af OPP-operationen.
(47)
For at sikre en effektiv, retfærdig og bæredygtig virkning af fondene bør der fastsættes bestemmelser, som sikrer, at investeringer i infrastrukturer eller produktive investeringer er langsigtede, og som forhindrer, at fondene udnyttes til at skabe en uretmæssig fordel. Forvaltningsmyndighederne bør lægge særlig vægt på ikke at støtte flytning, når de udvælger operationer, og på at uretmæssigt udbetalte beløb til operationer, der ikke opfylder kravet om holdbarhed, behandles som uregelmæssigheder.
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Med henblik på at forbedre komplementariteten og forenkle gennemførelsen bør det være muligt at kombinere støtte fra EFRU, Samhørighedsfonden og FRO med støtte fra ESF+ i fælles programmer under målet om investeringer i beskæftigelse og vækst.
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For at optimere merværdien af investeringer, der helt eller delvist finansieres via EU-budgettet, bør der tilstræbes synergier, navnlig mellem fondene og andre relevante instrumenter, herunder genopretnings- og resiliensfaciliteten og brexittilpasningsreserven. Sådanne synergier bør opnås via brugervenlige nøglemekanismer, nemlig anerkendelsen af faste takster for støtteberettigede omkostninger fra Horisont Europa til en tilsvarende operation og muligheden for at kombinere finansiering fra forskellige EU-instrumenter i den samme operation, når blot dobbeltfinansiering undgås. Ved denne forordning bør der derfor fastsættes regler for supplerende finansiering fra fondene.
(50)
Der bør ikke anvendes finansielle instrumenter til at støtte refinansieringsaktiviteter, som f.eks. erstatning af eksisterende låneaftaler eller andre former for finansiering af investeringer, der allerede er fysisk fuldført eller fuldt ud gennemført på datoen for investeringsbeslutningen, men derimod til at støtte enhver type af nye investeringer i tråd med de underliggende politiske målsætninger.
(51)
Forvaltningsmyndighedernes beslutning om at finansiere støtteforanstaltninger gennem finansielle instrumenter bør træffes på grundlag af en forhåndsvurdering. Ved denne forordning bør der fastsættes de obligatoriske elementer i forhåndsvurderingerne, for hvilke der bør stilles vejledende oplysninger til rådighed på tidspunktet for deres færdiggørelse, og det bør tillades medlemsstaterne at gøre brug af de forhåndsvurderinger, der blev foretaget for perioden 2014-2020, og om nødvendigt at ajourføre dem, med henblik på at undgå administrative byrder og forsinkelser ved oprettelsen af finansielle instrumenter.
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For at lette gennemførelsen af visse typer af finansielle instrumenter, hvor det planlægges at yde programstøtte i form af tilskud, herunder i form af kapitalrabatter, er det muligt at anvende reglerne om finansielle instrumenter på en sådan kombination i en enkelt operation med et finansielt instrument. Der bør dog fastsættes betingelser for en sådan programstøtte og specifikke betingelser, der hindrer dobbeltfinansiering.
(53)
Under fuld overholdelse af de gældende regler om statsstøtte og offentlige udbud, som blev præciseret i programmeringsperioden 2014-2020, bør forvaltningsmyndighederne have mulighed for at træffe afgørelse om, hvilke gennemførelsesmodeller der er mest hensigtsmæssige for finansielle instrumenter med henblik på at tilgodese målregionernes særlige behov. For at sikre kontinuitet med programmeringsperioden 2014-2020 bør forvaltningsmyndighederne desuden have mulighed for at gennemføre finansielle instrumenter via direkte tildeling af en kontrakt til EIB og til internationale finansielle institutioner, hvori en medlemsstat er aktionær. Forvaltningsmyndighederne bør også have mulighed for at tildele kontrakter direkte til offentligt ejede banker eller institutioner, der opfylder de samme strenge betingelser som fastsat i finansforordningen for programmeringsperioden 2014-2020. Nærværende forordning bør fastsætte klare betingelser for at sikre, at muligheden for direkte tildeling fortsat er i overensstemmelse med det indre markeds principper. Inden for disse rammer bør Kommissionen yde støtte til revisorer, forvaltningsmyndigheder og støttemodtagere med henblik på at sikre overholdelse af statsstøttereglerne.
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I betragtning af den langvarige situation med lave renter og for ikke uretmæssigt at straffe organer, der gennemfører finansielle instrumenter, er det nødvendigt under iagttagelse af disse organers aktive likviditetsstyring at gøre det muligt at finansiere negative renter, der opstår som følge af investeringer af fondene med midler, der tilbagebetales til det finansielle instrument. Gennem aktiv likviditetsstyring bør de organer, der gennemfører finansielle instrumenter, søge at optimere afkast og minimere gebyrer inden for et acceptabelt risikoniveau.
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I overensstemmelse med principperne og reglerne om delt forvaltning bør medlemsstaterne og Kommissionen have ansvaret for forvaltning og kontrol af programmerne og give sikkerhed for, at anvendelsen af fondene er lovlig og formelt rigtig. Da medlemsstaterne bør have det primære ansvar for en sådan forvaltning og kontrol og sikre, at operationer, der støttes af fondene, er i overensstemmelse med gældende ret, bør deres forpligtelser i denne henseende præciseres. Kommissionens beføjelser og ansvar i denne forbindelse bør ligeledes fastsættes.
(56)
For at fremskynde begyndelsen af programgennemførelsen bør videreførelse af gennemførelsesordninger fra den foregående programmeringsperiode lettes. Anvendelsen af det IT-system, der allerede er etableret for den foregående programmeringsperiode, bør videreføres med den fornødne tilpasning, medmindre det er nødvendigt med ny teknologi.
(57)
For at understøtte en effektiv anvendelse af fondene bør EIB-støtte være til rådighed for alle medlemsstaterne på deres anmodning. En sådan støtte kan omfatte kapacitetsopbygning, støtte til projektidentifikation, -forberedelse og -gennemførelse samt rådgivning om finansielle instrumenter og investeringsplatforme.
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En medlemsstat bør have mulighed for på eget initiativ at udpege et koordinerende organ, der har til opgave at have kontakt med og give oplysninger til Kommissionen og koordinere aktiviteter for programmyndighederne i den pågældende medlemsstat.
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For at strømline programforvaltningens funktioner bør integrationen af regnskabsfunktioner med forvaltningsmyndighedens regnskabsfunktioner opretholdes for de programmer, der støttes af AMIF, FIS og IGFV, og det bør også være en mulighed for andre fonde.
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Eftersom forvaltningsmyndigheden har hovedansvaret for en virkningsfuld og effektiv gennemførelse af fondene og derfor varetager en bred vifte af funktioner, bør dens funktioner vedrørende udvælgelse af operationer, programforvaltning og støtte til overvågningsudvalget præciseres. Procedurerne for udvælgelse af operationer kan være konkurrencebaserede eller ikkekonkurrencebaserede, forudsat at de anvendte kriterier og fulgte procedurer er ikkediskriminerende, inklusive og gennemsigtige, og at de udvalgte operationer maksimerer bidraget fra EU-finansieringen og er i overensstemmelse med de horisontale principper, der er fastlagt i denne forordning. Med henblik på at forfølge målsætningen om at opnå en klimaneutral Union senest i 2050 bør medlemsstaterne sørge for klimasikring af investeringer i infrastruktur og bør prioritere operationer, som overholder princippet om »energieffektivitet først«, når de udvælger sådanne investeringer.
(61)
Synergierne mellem fondene og de direkte forvaltede instrumenter bør optimeres. Ydelse af støtte til operationer, der allerede har modtaget et »Seal of Excellence«, eller som er medfinansieret af Horisont Europa med et bidrag fra fondene, bør lettes. Betingelser, der allerede er vurderet på EU-plan forud for tildeling af »Seal of Excellence« eller medfinansiering af Horisont Europa, bør ikke vurderes igen, så længe operationerne opfylder et begrænset antal krav, der er fastsat i denne forordning. Dette bør også gøre det lettere at følge de relevante regler, der er fastsat i Kommissionens forordning (EU) nr. 651/2014 
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For at skabe en god balance mellem en virkningsfuld og effektiv gennemførelse af fondene og de dermed forbundne administrative omkostninger og byrder bør forvaltningsverificeringernes hyppighed, omfang og dækning være baseret på en risikovurdering, der tager hensyn til faktorer såsom antallet, typen, størrelsen og indholdet af gennemførte operationer, støttemodtagerne samt det risikoniveau, der er konstateret ved tidligere forvaltningsverificeringer og revisioner. Forvaltningsverificeringer bør stå i et rimeligt forhold til de risici, der hidrører fra denne risikovurdering, og revisioner bør stå i et rimeligt forhold til risikoniveauet for EU-budgettet.
(63)
Revisionsmyndigheden bør foretage revisioner og sikre, at den revisionserklæring, der fremsendes til Kommissionen, er pålidelig. Revisionserklæringen bør give Kommissionen sikkerhed på tre områder, nemlig de anmeldte udgifters lovlighed og formelle rigtighed, forvaltnings- og kontrolsystemernes effektive funktionsmåde og regnskabets fuldstændighed, nøjagtighed og rigtighed. Er en revision, der bygger på internationalt anerkendte revisionsstandarder, der giver rimelig sikkerhed, foretaget af en uafhængig revisor på grundlag af regnskaber og beretninger, som beskriver anvendelsen af et EU-bidrag, bør denne revision danne grundlag for den generelle sikkerhed, som revisionsmyndigheden giver Kommissionen, for så vidt som revisors uafhængighed og kompetence dokumenteres i tilstrækkelig grad i overensstemmelse med artikel 127 i finansforordningen.
(64)
Det bør være muligt at lempe verificerings- og revisionskravene, hvis der er sikkerhed for, at programmet har fungeret effektivt i de seneste to år i træk, da dette viser, at fondene er blevet gennemført virkningsfuldt og effektivt over en længere periode.
(65)
For at mindske den administrative byrde for støttemodtagerne og de administrative omkostninger og for at undgå overlapning af revisioner og forvaltningsverificeringer af de samme udgifter anmeldt til Kommissionen bør den konkrete anvendelse af princippet om én enkelt revision fastsættes for fondene.
(66)
Med henblik på at styrke den forebyggende rolle, som revision spiller, sikre juridisk gennemsigtighed og udveksle god praksis bør Kommissionen efter anmodning fra medlemsstaterne kunne udveksle revisionsberetninger med de reviderede medlemsstaters samtykke.
(67)
For at forbedre den finansielle forvaltning bør der indføres en forenklet forfinansieringsordning. Forfinansieringsordningen bør sikre, at en medlemsstat har midlerne til at yde støtte til støttemodtagerne fra begyndelsen af programmets gennemførelse.
(68)
For at mindske den administrative byrde for medlemsstaterne og for Kommissionen bør der opstilles en tidsplan for betalingsanmodninger. Kommissionens betalinger bør være omfattet af en tilbageholdelse på 5 % indtil betalingen af den årlige saldo, når Kommissionen er i stand til at konkludere, at regnskaberne er fuldstændige, nøjagtige og retvisende.
(69)
For at mindske den administrative byrde bør proceduren for den årlige godkendelse af regnskabet forenkles ved at fastsætte enklere ordninger for betalinger og inddrivelser, hvis der ikke er uenighed mellem Kommissionen og den pågældende medlemsstat.
(70)
For at beskytte Unionens finansielle interesser og EU-budgettet bør der træffes forholdsmæssige foranstaltninger, som gennemføres af medlemsstaterne og Kommissionen. Kommissionen bør have mulighed for at afbryde betalingsfrister, suspendere mellemliggende betalinger og anvende finansielle korrektioner, hvis de relevante betingelser er opfyldt. Kommissionen bør overholde proportionalitetsprincippet ved at tage hensyn til arten, grovheden og hyppigheden af uregelmæssighederne og deres finansielle virkninger for EU-budgettet. Hvis Kommissionen ikke præcist kan fastslå størrelsen af de uregelmæssige udgifter med henblik på at anvende finansielle korrektioner i forbindelse med individuelle sager, bør den anvende en fast takst eller en statistisk ekstrapoleret finansiel korrektion. Suspension af mellemliggende betalinger på grundlag af en begrundet udtalelse afgivet af Kommissionen i henhold til artikel 258 i TEUF bør være mulig, forudsat at der er en tilstrækkelig direkte forbindelse mellem den sag, der er omhandlet i den begrundede udtalelse, og de pågældende udgifter, som rejser tvivl om deres lovlighed og formelle rigtighed.
(71)
Medlemsstaterne bør forebygge, opdage og effektivt behandle enhver uregelmæssighed, herunder svig begået af økonomiske aktører. Desuden har Det Europæiske Kontor for Bekæmpelse af Svig (OLAF), jf. Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 883/2013 
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 og forordning (EF, Euratom) nr. 2988/95 
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 og (Euratom, EF) nr. 2185/96 
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, beføjelse til at foretage administrative undersøgelser, herunder kontrol og inspektion på stedet, for at fastslå, om der foreligger svig, korruption eller enhver anden ulovlig aktivitet, der skader Unionens finansielle interesser. Den Europæiske Anklagemyndighed (EPPO) kan, jf. Rådets forordning (EU) 2017/1939 
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, efterforske og retsforfølge svig og andre strafbare handlinger, der skader Unionens finansielle interesser, som fastsat i Europa-Parlamentets og Rådets direktiv (EU) 2017/1371 
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. Medlemsstaterne bør træffe de nødvendige foranstaltninger for at sikre, at enhver person eller enhed, som modtager EU-midler, samarbejder fuldt ud om beskyttelsen af Unionens finansielle interesser, giver Kommissionen, OLAF, Den Europæiske Revisionsret og, for så vidt angår de medlemsstater, der deltager i det forstærkede samarbejde i henhold til forordning (EU) 2017/1939, EPPO, og sikrer, at tredjeparter, der er involveret i gennemførelsen af EU-midler, giver tilsvarende rettigheder. Medlemsstaterne bør hurtigt til Kommissionen indberette opdagede uregelmæssigheder, herunder svig, og deres opfølgning samt opfølgningen af OLAF-undersøgelser.
(72)
For at øge beskyttelsen af EU-budgettet bør Kommissionen stille et integreret og interoperabelt informations- og overvågningssystem til rådighed, herunder et enkelt datamining- og risikovurderingsværktøj til at tilgå og analysere relevante data, og Kommissionen bør tilskynde til anvendelse heraf, så medlemsstaterne generelt anvender det.
(73)
For at øge beskyttelsen af EU-budgettet og Next Generation EU mod uregelmæssigheder, herunder svig, i overensstemmelse med den interinstitutionelle aftale mellem Europa-Parlamentet, Rådet og Kommissionen af 16. december 2020 om budgetdisciplin, om samarbejde på budgetområdet og om forsvarlig økonomisk forvaltning samt om nye egne indtægter, herunder en køreplan hen imod indførelse af nye egne indtægter 
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, bør der indføres standardiserede foranstaltninger for at indsamle, sammenligne og aggregere oplysninger og tal om modtagere af EU-finansiering med henblik på kontrol og revision. Indsamling af data om dem, der i sidste ende direkte eller indirekte nyder godt af EU-finansiering ved delt forvaltning, herunder data om de reelle ejere af modtagerne af EU-finansiering, er nødvendig for at sikre effektiv kontrol og revision.
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For at øge beskyttelsen af EU-budgettet mod uregelmæssigheder, herunder svig, er det nødvendigt at behandle personligoplysninger for reelle ejere, som er fysiske personer. Det er navnlig nødvendigt for effektivt at opdage, efterforske og retsforfølge sådan svig eller rette op på uregelmæssigheder at kunne identificere reelle ejere, som er fysiske personer, der i sidste ende opnår fortjenester på uregelmæssigheder, herunder svig. Med dette for øje og af hensyn til forenkling og for at mindske den administrative byrde bør medlemsstaterne have mulighed for at opfylde deres forpligtelse til at indsamle oplysninger om de reelle ejere ved at anvende data fra det register, der allerede anvendes med henblik på Europa-Parlamentets og Rådets direktiv (EU) 2015/849 
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. I denne henseende er formålene med behandling af personoplysninger om de reelle ejere i henhold til denne forordning, nemlig at forebygge, opdage, korrigere og indberette uregelmæssigheder, herunder svig, forenelige med formålene med behandling af personoplysninger i henhold til direktiv (EU) 2015/849.
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For at tilskynde til finansiel disciplin bør der fastsættes ordninger for frigørelse af budgetmæssige forpligtelser på programniveau.
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For at give medlemsstaterne tilstrækkelig tid til at anmelde udgifter til Kommissionen op til det disponible ressourceniveau i tilfælde af vedtagelse af de nye regler eller programmer under delt forvaltning efter den 1. januar 2021 bør de beløb, der svarer til de tildelinger, som ikke er anvendt i 2021, overføres i lige store trancher til årene 2022-2025 som fastsat i artikel 7 i Rådets forordning (EU, Euratom) 2020/2093 
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For at fremme TEUF's målsætninger vedrørende økonomisk, social og territorial samhørighed bør målet om investeringer i beskæftigelse og vækst støtte alle regioner. For at give en afbalanceret og gradueret støtte og afspejle det økonomiske og sociale udviklingsniveau bør midler under dette mål tildeles fra EFRU og ESF+ på basis af en tildelingsnøgle, der primært bygger på bruttonationalproduktet (BNP) pr. indbygger. Medlemsstater, hvis bruttonationalindkomst (BNI) pr. indbygger er mindre end 90 % af EU-gennemsnittet, bør støttes via målet om investeringer i beskæftigelse og vækst fra Samhørighedsfonden.
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Midlerne til målet om europæisk territorialt samarbejde (Interreg) bør tildeles medlemsstaterne på grundlag af en tildelingsmetode, der især tager hensyn til befolkningstætheden i grænseområder. For at sikre kontinuitet i eksisterende programmer bør der i den relevante fondsspecifikke forordning derudover fastsættes specifikke bestemmelser om fastlæggelse af programområder og regioners støtteberettigelse inden for de forskellige Interregområder.
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Der bør fastsættes objektive kriterier for udpegelse af regioner og områder, der er berettigede til støtte fra fondene. Med henblik herpå bør fastlæggelsen af regionerne og områderne på EU-plan baseres på det fælles klassifikationssystem for regioner, der er fastlagt ved Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 
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 som ændret ved Kommissionens forordning (EU) 2016/2066 
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For at udstikke passende finansielle rammer for EFRU, ESF+, Samhørighedsfonden og FRO bør Kommissionen fastsætte den årlige fordeling af de disponible tildelinger pr. medlemsstat under målet om investeringer i beskæftigelse og vækst sammen med listen over støtteberettigede regioner samt tildelingerne til målet om europæisk territorialt samarbejde (Interreg).
(81)
De transeuropæiske transportnetprojekter i henhold til Europa-Parlamentets og Rådets forordning (EU) om oprettelse af Connecting Europe-faciliteten og om ophævelse af forordning (EU) nr. 1316/2013 og (EU) nr. 283/2014 (»CEF-forordningen«) skal fortsat finansieres via Samhørighedsfonden både ved delt forvaltning og direkte forvaltning under Connecting Europe-faciliteten (CEF). Med udgangspunkt i den vellykkede tilgang for programmeringsperioden 2014-2020 bør der overføres 10 000 000 000 EUR fra Samhørighedsfonden til CEF til dette formål.
(82)
Et vist beløb af midlerne fra EFRU, ESF+ og Samhørighedsfonden bør tildeles det europæiske initiativ for byområder, der bør gennemføres ved direkte eller indirekte forvaltning fra Kommissionens side.
(83)
Med henblik på at sikre en passende tildeling til de forskellige regionskategorier og af principielle årsager bør de samlede tildelinger til medlemsstaterne for så vidt angår mindre udviklede regioner, overgangsregioner og mere udviklede regioner ikke overføres mellem kategorierne. For at imødekomme medlemsstaternes behov for at tackle specifikke udfordringer bør medlemsstaterne imidlertid kunne anmode om, at deres tildelinger overføres fra mere udviklede regioner eller overgangsregioner til mindre udviklede regioner og fra mere udviklede regioner til overgangsregioner, og de bør i sådanne tilfælde begrunde dette valg. For at sikre tilstrækkelige finansielle midler til mindre udviklede regioner bør der fastlægges et loft for overførsler til mere udviklede regioner eller overgangsregioner. Det bør ikke være muligt at overføre midler mellem mål, undtagen i tilfælde, der er nøje fastsat i denne forordning.
(84)
Hvis en region var kategoriseret som en mere udviklet region i perioden 2014-2020, men kategoriseres som en overgangsregion i perioden 2021-2027 og derfor ville modtage mindre støtte i perioden 2021-2027 på grundlag af tildelingsmetoden, opfordres den berørte medlemsstat til at tage hensyn til denne faktor, når den træffer afgørelse om sin interne fordeling af finansiering.
(85)
Inden for rammerne af de unikke og særlige omstændigheder på øen Irland og med henblik på at støtte nord-syd-samarbejdet i henhold til Langfredagsaftalen skal der gennemføres et grænseoverskridende »Peace Plus«-program, som bygger videre på arbejdet i de tidligere programmer, Peace og Interreg, mellem grænseområderne i Irland og Nordirland. Under hensyntagen til dette programs praktiske betydning bør det støttes med en specifik tildeling, så det fortsat kan støtte fred- og forsoningsaktioner, og en passende andel af den irske tildeling under Interreg bør også tildeles dette program.
(86)
Det er nødvendigt at fastsætte lofter for medfinansieringssatserne inden for samhørighedspolitikken pr. regionskategori, hvor det er relevant, for at sikre, at princippet om medfinansiering overholdes ved hjælp af et passende niveau for den offentlige eller private nationale støtte. Disse satser bør afspejle den økonomiske udvikling i regionerne målt i BNP pr. indbygger i forhold til gennemsnittet i EU-27, samtidig med at regionerne sikres behandling, som ikke er mindre gunstig, fordi deres kategorisering er blevet ændret.
(87)
Inden for rammerne af de relevante regler i henhold til stabilitets- og vækstpagten som præciseret i den europæiske adfærdskodeks for partnerskab kan medlemsstaterne fremsætte en behørigt begrundet anmodning om yderligere fleksibilitet i de offentlige udgifter eller tilsvarende strukturelle udgifter støttet af den offentlige forvaltning i form af medfinansiering af investeringer.
(88)
For at supplere eller ændre visse ikkevæsentlige bestemmelser i denne forordning bør beføjelsen til at vedtage retsakter i overensstemmelse med artikel 290 i TEUF delegeres til Kommissionen for så vidt angår ændring af de elementer, der er indeholdt i visse af bilagene til denne forordning, dvs. vedrørende dimensioner og koder for interventionstyperne, modellerne for partnerskabsaftaler og programmer, modellerne for datafremsendelse, modellen for skøn over betalingsanmodninger til Kommissionen, anvendelsen af Unionens logo, elementerne i finansieringsaftaler og strategidokumenter, systemet for elektronisk dataudveksling mellem medlemsstaterne og Kommissionen, modellerne for beskrivelse af forvaltnings- og kontrolsystemet, for forvaltningserklæringen, for den årlige revisionserklæring, for den årlige kontrolrapport, for den årlige revisionsrapport om finansielle instrumenter, der gennemføres af EIB eller andre internationale finansielle institutioner, for revisionsstrategien, for betalingsanmodninger, for regnskaberne, for detaljerede regler og modellen for rapportering af uregelmæssigheder og for fastlæggelsen af omfanget af finansielle korrektioner.
(89)
Beføjelsen til at vedtage retsakter i overensstemmelse med artikel 290 i TEUF bør delegeres til Kommissionen for så vidt angår ændringen af den europæiske adfærdskodeks for partnerskab med henblik på at tilpasse nævnte adfærdskodeks til denne forordning, definitionen på EU-plan af enhedsomkostninger, faste beløb, faste takster og finansiering, der ikke er knyttet til omkostninger, der gælder for alle medlemsstater, samt etableringen af standardiserede stikprøvemetoder.
(90)
Det er navnlig vigtigt, at Kommissionen gennemfører relevante gennemsigtige høringer af alle interesserede parter under sit forberedende arbejde, herunder på ekspertniveau, og at disse høringer gennemføres i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning. For at sikre lige deltagelse i forberedelsen af delegerede retsakter modtager Europa-Parlamentet og Rådet navnlig alle dokumenter på samme tid som medlemsstaternes eksperter, og deres eksperter har systematisk adgang til møder i Kommissionens ekspertgrupper, der beskæftiger sig med forberedelse af delegerede retsakter.
(91)
For at sikre ensartede betingelser for vedtagelse af partnerskabsaftaler, vedtagelse eller ændring af programmer samt anvendelse af finansielle korrektioner bør Kommissionen tillægges gennemførelsesbeføjelser. Gennemførelsesbeføjelserne vedrørende fastlæggelse af fordelingen af de finansielle tildelinger til EFRU, ESF+ og Samhørighedsfonden bør vedtages uden udvalgsprocedurer, da de blot afspejler anvendelsen af en på forhånd fastlagt beregningsmetode. Ligeledes bør gennemførelsesbeføjelserne i forbindelse med de midlertidige foranstaltninger for anvendelsen af fondene som reaktion på exceptionelle omstændigheder vedtages uden udvalgsprocedurer, idet anvendelsesområdet er bestemt af stabilitets- og vækstpagten og begrænset til de foranstaltninger, der er fastsat i denne forordning.
(92)
Gennemførelsesbeføjelserne vedrørende modellen for den endelige præstationsrapport bør udøves i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 
(
31
)
. Selv om gennemførelsesretsakten har en generel karakter, bør rådgivningsproceduren anvendes til dens vedtagelse, eftersom den kun fastsætter tekniske aspekter, formularer og modeller.
(93)
Eftersom Europa-Parlamentets og Rådets forordning (EU) nr. 1303/2013 
(
32
)
 eller enhver anden retsakt vedrørende programmeringsperioden 2014-2020 fortsat bør finde anvendelse på programmer og operationer, der støttes af fondene under programmeringsperioden 2014-2020, og eftersom gennemførelsesperioden for nævnte forordning forventes at strække sig over den programmeringsperiode, der er omfattet af nærværende forordning, og for at sikre kontinuitet i gennemførelsen af visse operationer, der blev godkendt ved nævnte forordning, bør der fastsættes bestemmelser om faser. Den enkelte individuelle fase i en faseopdelt operation, der tjener samme overordnede målsætning, bør gennemføres i overensstemmelse med reglerne for den programmeringsperiode, i henhold til hvilken fasen modtager finansiering, mens forvaltningsmyndigheden kan gå videre med udvælgelsen af anden fase på grundlag af udvælgelsesproceduren foretaget i programmeringsperioden 2014-2020 for den relevante operation, forudsat at den sikrer sig, at betingelserne i nærværende forordning for en faseopdelt gennemførelse er opfyldt.
(94)
Målene for denne forordning, nemlig at styrke den økonomiske, sociale og territoriale samhørighed og at fastsætte fælles finansielle regler for den del af EU-budgettet, der gennemføres ved delt forvaltning, kan ikke i tilstrækkelig grad opfyldes af medlemsstaterne på grund af omfanget af forskellene mellem de forskellige regioners udviklingsniveau og de specifikke udfordringer, som de mindst begunstigede regioner står over for, medlemsstaternes og regionernes begrænsede finansielle midler og på grund af behovet for en sammenhængende ramme for gennemførelsen, der dækker flere EU-fonde under delt forvaltning, men kan bedre nås på EU-plan; Unionen kan derfor vedtage foranstaltninger i overensstemmelse med nærhedsprincippet, jf. artikel 5 i TEU. I overensstemmelse med proportionalitetsprincippet, jf. nævnte artikel, går denne forordning ikke videre, end hvad der er nødvendigt for at nå disse mål.
(95)
I denne forordning overholdes de grundlæggende rettigheder og de principper, som navnlig anerkendes i Den Europæiske Unions charter om grundlæggende rettigheder.
(96)
I betragtning af at denne forordning vedtages efter programmeringsperiodens begyndelse, og under hensyntagen til behovet for at gennemføre de EU-fonde, der er omfattet af denne forordning, på en samordnet og harmoniseret måde, og for at denne forordning kan gennemføres hurtigt, bør den træde i kraft dagen efter offentliggørelsen i 
Den Europæiske Unions Tidende
 —
VEDTAGET DENNE FORORDNING:
INDHOLDSFORTEGNELSE
AFSNIT I
MÅLSÆTNINGER OG GENERELLE STØTTEREGLER
Kapitel I
Genstand, definitioner og generelle regler
Artikel 1
Genstand og anvendelsesområde
Artikel 2
Definitioner
Artikel 3
Beregning af frister for Kommissionens aktioner
Artikel 4
Behandling og beskyttelse af personoplysninger
Kapitel II
Politiske målsætninger og principper for støtte fra fondene
Artikel 5
Politiske målsætninger
Artikel 6
Klimamål og klimatilpasningsmekanisme
Artikel 7
Delt forvaltning
Artikel 8
Partnerskab og flerniveaustyring
Artikel 9
Horisontale principper
AFSNIT II
STRATEGISK TILGANG
Kapitel I
Partnerskabsaftale
Artikel 10
Udarbejdelse og indgivelse af partnerskabsaftalen
Artikel 11
Partnerskabsaftalens indhold
Artikel 12
Godkendelse af partnerskabsaftalen
Artikel 13
Ændring af partnerskabsaftalen
Artikel 14
Anvendelse af EFRU, ESF+, Samhørighedsfonden og EHFAF via InvestEU-programmet
Kapitel II
Grundforudsætninger og resultatramme
Artikel 15
Grundforudsætninger
Artikel 16
Resultatramme
Artikel 17
Metode til etablering af resultatrammen
Artikel 18
Midtvejsgennemgang og fleksibilitetsbeløb
Kapitel III
Foranstaltninger i forbindelse med forsvarlig økonomisk styring og exceptionelle eller usædvanlige omstændigheder
Artikel 19
Foranstaltninger, der knytter fondenes effektivitet sammen med forsvarlig økonomisk styring
Artikel 20
Midlertidige foranstaltninger til anvendelse af fondene som reaktion på exceptionelle eller usædvanlige omstændigheder
AFSNIT III
PROGRAMMERING
Kapitel I
Generelle bestemmelser om fondene
Artikel 21
Udarbejdelse og indgivelse af programmer
Artikel 22
Programmernes indhold
Artikel 23
Godkendelse af programmer
Artikel 24
Ændring af programmer
Artikel 25
Fælles støtte fra EFRU, ESF+, Samhørighedsfonden og FRO
Artikel 26
Overførsel af midler
Artikel 27
Overførsel af midler fra EFRU og ESF+ til FRO
Kapitel II
Territorial udvikling
Artikel 28
Integreret territorial udvikling
Artikel 29
Territoriale strategier
Artikel 30
Integreret territorial investering
Artikel 31
Lokaludvikling styret af lokalsamfundet
Artikel 32
Lokaludviklingsstrategier styret af lokalsamfundet
Artikel 33
Lokale aktionsgrupper
Artikel 34
Støtte fra fondene til lokaludvikling styret af lokalsamfundet
Kapitel III
Teknisk bistand
Artikel 35
Teknisk bistand på Kommissionens initiativ
Artikel 36
Teknisk bistand i medlemsstaterne
Artikel 37
Finansiering, der ikke er knyttet til omkostninger ved teknisk bistand i medlemsstaterne
AFSNIT IV
OVERVÅGNING, EVALUERING, KOMMUNIKATION OG SYNLIGHED
Kapitel I
Overvågning
Artikel 38
Overvågningsudvalg
Artikel 39
Overvågningsudvalgets sammensætning
Artikel 40
Overvågningsudvalgets funktioner
Artikel 41
Årlig præstationsgennemgang
Artikel 42
Fremsendelse af data
Artikel 43
Endelig præstationsrapport
Kapitel II
Evaluering
Artikel 44
Evalueringer foretaget af medlemsstaten
Artikel 45
Evalueringer foretaget af Kommissionen
Kapitel III
Synlighed, gennemsigtighed og kommunikation
Afdeling I
Synlighed af støtte fra fondene
Artikel 46
Synlighed
Artikel 47
Unionens logo
Artikel 48
Kommunikationsmedarbejdere og netværk
Afdeling II
Gennemsigtighed ved gennemførelse af fondene og kommunikation om programmerne
Artikel 49
Forvaltningsmyndighedens ansvar
Artikel 50
Støttemodtagernes ansvar
AFSNIT V
FINANSIEL STØTTE FRA FONDENE
Kapitel I
Former for EU-bidrag
Artikel 51
Former for EU-bidrag til programmer
Kapitel II
Former for støtte fra medlemsstaterne
Artikel 52
Støtteformer
Afdeling I
Tilskudsformer
Artikel 53
Tilskudsformer
Artikel 54
Finansiering efter fast takst for indirekte omkostninger i forbindelse med tilskud
Artikel 55
Direkte personaleomkostninger i forbindelse med tilskud
Artikel 56
Finansiering efter fast takst for andre støtteberettigede omkostninger end direkte personaleomkostninger i forbindelse med tilskud
Artikel 57
Betingede tilskud
Afdeling II
Finansielle instrumenter
Artikel 58
Finansielle instrumenter
Artikel 59
Gennemførelse af finansielle instrumenter
Artikel 60
Renter og anden indtjening, der genereres af støtte fra fondene til finansielle instrumenter
Artikel 61
Differentieret behandling af investorer
Artikel 62
Genanvendelse af midler, der kan henføres til støtte fra fondene
Kapitel III
Regler for støtteberettigelse
Artikel 63
Støtteberettigelse
Artikel 64
Ikkestøtteberettigede omkostninger
Artikel 65
Operationernes varighed
Artikel 66
Flytning
Artikel 67
Særlige regler for støtteberettigelse i forbindelse med tilskud
Artikel 68
Særlige regler for støtteberettigelse i forbindelse med finansielle instrumenter
AFSNIT VI
FORVALTNING OG KONTROL
Kapitel I
Generelle regler for forvaltning og kontrol
Artikel 69
Medlemsstaternes ansvarsområder
Artikel 70
Kommissionens beføjelser og ansvarsområder
Artikel 71
Programmyndigheder
Kapitel II
Standardsystemer til forvaltning og kontrol
Artikel 72
Forvaltningsmyndighedens funktioner
Artikel 73
Forvaltningsmyndighedens udvælgelse af operationer
Artikel 74
Forvaltningsmyndighedens programforvaltning
Artikel 75
Støtte fra forvaltningsmyndigheden til overvågningsudvalgets arbejde
Artikel 76
Regnskabsfunktionen
Artikel 77
Revisionsmyndighedens funktioner
Artikel 78
Revisionsstrategi
Artikel 79
Revision af operationer
Artikel 80
Ordninger med én enkelt revision
Artikel 81
Forvaltningsverificeringer og revisioner af finansielle instrumenter
Artikel 82
Adgang til dokumenter
Kapitel III
Tillid til nationale forvaltningssystemer
Artikel 83
Udvidede proportionale ordninger
Artikel 84
Betingelser for anvendelse af udvidede proportionale ordninger
Artikel 85
Tilpasning i programmeringsperioden
AFSNIT VII
FINANSIEL FORVALTNING, INDGIVELSE OG GENNEMGANG AF REGNSKABER OG FINANSIELLE KORREKTIONER
Kapitel I
Finansiel forvaltning
Afdeling I
Generelle regnskabsbestemmelser
Artikel 86
Budgetforpligtelser
Artikel 87
Anvendelse af euroen
Artikel 88
Tilbagebetaling
Afdeling II
Bestemmelser om betalinger til medlemsstater
Artikel 89
Betalingstyper
Artikel 90
Forfinansiering
Artikel 91
Betalingsanmodninger
Artikel 92
Særlige elementer gældende for finansielle instrumenter i betalingsanmodninger
Artikel 93
Fælles regler for betalinger
Artikel 94
EU-bidrag baseret på enhedsomkostninger, faste beløb og faste takster
Artikel 95
EU-bidrag baseret på finansiering, der ikke er knyttet til omkostninger
Afdeling III
Afbrydelser og suspensioner
Artikel 96
Afbrydelse af betalingsfristen
Artikel 97
Suspension af betalinger
Kapitel II
Indgivelse og gennemgang af regnskaber
Artikel 98
Regnskabers indhold og indgivelse
Artikel 99
Regnskabsgennemgang
Artikel 100
Beregning af saldoen
Artikel 101
Procedure for regnskabsgennemgang
Artikel 102
Kontradiktorisk procedure i forbindelse med regnskabsgennemgang
Kapitel III
Finansielle korrektioner
Artikel 103
Medlemsstaternes finansielle korrektioner
Artikel 104
Kommissionens finansielle korrektioner
Kapitel IV
Frigørelse
Artikel 105
Principper og regler for frigørelse
Artikel 106
Undtagelser fra frigørelsesreglerne
Artikel 107
Procedure for frigørelse
AFSNIT VIII
FINANSIELLE RAMMER
Artikel 108
Den geografiske dækning af støtten til målet om investeringer i beskæftigelse og vækst
Artikel 109
Midler til økonomisk, social og territorial samhørighed
Artikel 110
Midler til målet om investeringer i beskæftigelse og vækst og til målet om europæisk territorialt samarbejde (Interreg)
Artikel 111
Overførbare midler
Artikel 112
Fastlæggelse af medfinansieringssatser
AFSNIT IX
DELEGEREDE BEFØJELSER, GENNEMFØRELSESBESTEMMELSER, OVERGANGSBESTEMMELSER OG AFSLUTTENDE BESTEMMELSER
Kapitel I
Delegerede beføjelser og gennemførelsesbestemmelser
Artikel 113
Delegation af beføjelser for så vidt angår visse bilag
Artikel 114
Udøvelse af de delegerede beføjelser
Artikel 115
Udvalgsprocedure
Kapitel II
Overgangsbestemmelser og afsluttende bestemmelser
Artikel 116
Revision
Artikel 117
Overgangsbestemmelser
Artikel 118
Betingelser for operationer, som er genstand for en faseopdelt gennemførelse
Artikel 119
Ikrafttræden
BILAG I
DIMENSIONER OG KODER FOR INTERVENTIONSTYPER UNDER EFRU, ESF+, SAMHØRIGHEDSFONDEN OG FRO — ARTIKEL 22, STK. 5
BILAG II
MODEL FOR PARTNERSKABSAFTALE — ARTIKEL 10, STK. 6
BILAG III
HORISONTALE GRUNDFORUDSÆTNINGER — ARTIKEL 15, STK. 1
BILAG IV
TEMATISKE GRUNDFORUDSÆTNINGER, DER GÆLDER FOR EFRU, ESF+ OG SAMHØRIGHEDSFONDEN — ARTIKEL 15, STK. 1
BILAG V
MODEL FOR PROGRAMMER, DER MODTAGER STØTTE FRA EFRU (MÅLET OM INVESTERINGER I BESKÆFTIGELSE OG VÆKST), ESF+, FRO, SAMHØRIGHEDSFONDEN OG EHFAF — ARTIKEL 21, STK. 3
BILAG VI
MODEL FOR PROGRAMMER, DER STØTTES AF AMIF, FIS OG IGFV — ARTIKEL 21, STK. 3
BILAG VII
MODEL FOR FREMSENDELSE AF DATA — ARTIKEL 42
BILAG VIII
SKØN OVER DET BELØB, SOM MEDLEMSSTATEN FORVENTER AT INDGIVE BETALINGSANMODNINGER FOR I DET AKTUELLE OG DET EFTERFØLGENDE KALENDERÅR (ARTIKEL 69, STK. 10)
BILAG IX
KOMMUNIKATION OG SYNLIGHED — ARTIKEL 47, 49 OG 50
BILAG X
ELEMENTER I FINANSIERINGSAFTALER OG STRATEGIDOKUMENTER — ARTIKEL 59, STK. 1 OG 5
BILAG XI
CENTRALE KRAV TIL FORVALTNINGS- OG KONTROLSYSTEMER OG KLASSIFICERINGEN HERAF — ARTIKEL 69, STK. 1
BILAG XII
DELTALJEREDE REGLER OG EN MODEL FOR INDBERETNING AF UREGELMÆSSIGHEDER — ARTIKEL 69, STK. 2
BILAG XIII
ELEMENTER I REVISIONSSPORET — ARTIKEL 69, STK. 6
BILAG XIV
SYSTEMER TIL ELEKTRONISK DATAUDVEKSLING MELLEM PROGRAMMYNDIGHEDER OG STØTTEMODTAGERE — ARTIKEL 69, STK. 8
BILAG XV
SFC2021: SYSTEM TIL ELEKTRONISK DATAUDVEKSLING MELLEM MEDLEMSSTATERNE OG KOMMISSIONEN — ARTIKEL 69, STK. 9
BILAG XVI
MODEL FOR BESKRIVELSE AF FORVALTNINGS- OG KONTROLSYSTEMET — ARTIKEL 69, STK. 11
BILAG XVII
DATA, DER SKAL REGISTRERES OG LAGRES ELEKTRONISK OM HVER ENKELT OPERATION — ARTIKEL 72, STK. 1, LITRA E)
BILAG XVIII
MODEL FOR FORVALTNINGSERKLÆRINGEN — ARTIKEL 74, STK. 1, LITRA F)
BILAG XIX
MODEL FOR DEN ÅRLIGE REVISIONSERKLÆRING — ARTIKEL 77, STK. 3, LITRA A)
BILAG XX
MODEL FOR DEN ÅRLIGE KONTROLRAPPORT — ARTIKEL 77, STK. 3, LITRA B)
BILAG XXI
MODEL FOR DEN ÅRLIGE REVISIONSRAPPORT — ARTIKEL 81, STK. 5
BILAG XXII
MODEL FOR REVISIONSSTRATEGIEN — ARTIKEL 78
BILAG XXIII
MODEL FOR BETALINGSANMODNINGER — ARTIKEL 91, STK. 3
BILAG XXIV
MODEL FOR REGNSKABET — ARTIKEL 98, STK. 1, LITRA A)
BILAG XXV
FASTSÆTTELSE AF OMFANGET AF FINANSIELLE KORREKTIONER: FINANSIELLE KORREKTIONER TIL FAST TAKST ELLER EKSTRAPOLEREDE FINANSIELLE KORREKTIONER — ARTIKEL 104, STK. 1
BILAG XXVI
METODE TIL TILDELING AF SAMLEDE MIDLER PR. MEDLEMSSTAT — ARTIKEL 109, STK. 2
AFSNIT I
MÅLSÆTNINGER OG GENERELLE STØTTEREGLER
KAPITEL I
Genstand, definitioner og generelle regler
Artikel 1
Genstand og anvendelsesområde
1.   Ved denne forordning fastsættes der:
a)
finansielle regler for Den Europæiske Fond for Regionaludvikling (EFRU), Den Europæiske Socialfond Plus (ESF+), Samhørighedsfonden, Fonden for Retfærdig Omstilling (FRO), Den Europæiske Hav-, Fiskeri- og Akvakulturfond (EHFAF), Asyl-, Migration- og Integrationsfonden (AMIF), Fonden for Intern Sikkerhed (FIS) og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (IGFV) (samlet benævnt »fondene«)
b)
fælles bestemmelser for EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF.
2.   Denne forordning finder ikke anvendelse på området vedrørende beskæftigelse og social innovation under ESF+ eller på komponenterne med direkte eller indirekte forvaltning under EHFAF, AMIF, FIS og IGFV, undtagen med hensyn til teknisk bistand på Kommissionens initiativ.
3.   Artikel 5, 14, 19, 28-34 og 108-112 finder ikke anvendelse på AMIF, FIS eller IGFV.
4.   Artikel 108-112 finder ikke anvendelse på EHFAF.
5.   Artikel 14, 15, 18, 19, 21-27 og 37-42, artikel 43, stk. 1-4, artikel 44 og 50, artikel 55, stk. 1, og artikel 73, 77, 80 og 83-85 finder ikke anvendelse på Interregprogrammer.
6.   Ved nedenfor anførte fondsspecifikke forordninger kan der fastsættes supplerende regler til nærværende forordning, der ikke må være i modstrid med nærværende forordning:
a)
Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
33
)
 (»EFRU- og Samhørighedsfondsforordningen«)
b)
Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
34
)
 (»ESF+-forordningen«)
c)
Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
35
)
 (»Interregforordningen«)
d)
Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
36
)
 (»FRO-forordningen«)
e)
Europa-Parlamentets og Rådets forordning om oprettelse af Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om ændring af forordning (EU) 2017/1004 (»EHFAF-forordningen«)
f)
Europa-Parlamentets og Rådets forordning om Asyl-, Migrations og Integrationsfonden (»AMIF-forordningen«)
g)
Europa-Parlamentets og Rådets forordning om oprettelse af Fonden for Intern Sikkerhed (»FIS-forordningen«)
h)
Europa-Parlamentets og Rådets forordning om oprettelse af instrumentet for finansiel støtte til grænseforvaltning og visumpolitik som en del af Fonden for Integreret Grænseforvaltning (»IGFV-forordningen«).
I tilfælde af tvivl om anvendelsen af nærværende forordning i forhold til fondsspecifikke forordninger har nærværende forordning forrang.
Artikel 2
Definitioner
I denne forordning forstås ved:
1)
»relevante landespecifikke henstillinger«: henstillinger fra Rådet vedtaget i henhold til artikel 121, stk. 2, og artikel 148, stk. 4, i TEUF vedrørende strukturelle udfordringer samt supplerende henstillinger fra Kommissionen fremsat i henhold til artikel 34 i forordning (EU) 2018/1999, som det er hensigtsmæssigt at imødegå med flerårige investeringer, der henhører under fondenes anvendelsesområde som fastsat i de fondsspecifikke forordninger
2)
»grundforudsætning«: en forudsætning for en virkningsfuld og effektiv gennemførelse af de specifikke målsætninger
3)
»gældende ret«: EU-ret og national ret, der vedrører anvendelsen heraf
4)
»operation«:
a)
et projekt, en kontrakt, en aktion eller en gruppe projekter, som er udvalgt under de pågældende programmer
b)
i forbindelse med finansielle instrumenter, et programbidrag til et finansielt instrument og den efterfølgende finansielle støtte, som det finansielle instrument yder til slutmodtagere
5)
»operation af strategisk betydning«: en operation, der yder et betydeligt bidrag til opfyldelsen af et programs målsætninger, og som er genstand for særlige overvågnings- og kommunikationsforanstaltninger
6)
»prioritet« i forbindelse med AMIF, FIS og IGFV: en specifik målsætning
7)
»prioritet« i forbindelse med EHFAF og udelukkende med henblik på afsnit VII: en specifik målsætning
8)
»bemyndiget organ«: et offentligt eller privat organ, der handler under en forvaltningsmyndigheds ansvar eller varetager funktioner eller opgaver på vegne af en sådan myndighed
9)
»støttemodtager«:
a)
et offentligt eller privat organ, en enhed med eller uden status som juridisk person eller en fysisk person, der har ansvaret for at iværksætte eller både iværksætte og gennemføre operationer
b)
i forbindelse med offentlig-private partnerskaber (»OPP'er«), det offentlige organ, der iværksætter OPP-operationen eller den private partner, som er udvalgt til gennemførelse heraf
c)
i forbindelse med statsstøtteordninger, den virksomhed, der modtager støtten
d)
i forbindelse med de minimis-støtte ydet i henhold til Kommissionens forordning (EU) nr. 1407/2013 
(
37
)
 eller (EU) nr. 717/2014 
(
38
)
: Medlemsstaten kan beslutte, at modtageren i henhold til nærværende forordning er det organ, der yder støtte, hvis det har ansvaret for at iværksætte eller både iværksætte og gennemføre operationen
e)
i forbindelse med finansielle instrumenter, det organ, der gennemfører holdingfonden eller, hvis der ikke findes nogen holdingfondsstruktur, det organ, der gennemfører den særlige fond eller, hvis forvaltningsmyndigheden forvalter det finansielle instrument, forvaltningsmyndigheden
10)
»fond for mindre projekter«: en operation i et Interregprogram, der har til formål at udvælge og gennemføre projekter, herunder mellemfolkelige aktioner, af begrænset finansielt omfang
11)
»mål«: en på forhånd aftalt værdi, der skal opnås i slutningen af støtteberettigelsesperioden i forhold til en indikator, der indgår i en specifik målsætning
12)
»delmål«: en mellemliggende værdi, der skal opnås på et givet tidspunkt i støtteberettigelsesperioden i forhold til en outputindikator, der indgår i en specifik målsætning
13)
»outputindikator«: en indikator til at måle interventionens specifikke resultater
14)
»resultatindikator«: en indikator til at måle virkningerne af de støttede interventioner, med særligt henblik på de direkte adressater, målgruppen eller brugerne af infrastrukturen
15)
»OPP-operation«: en operation, som gennemføres i et partnerskab mellem offentlige organer og den private sektor i overensstemmelse med en OPP-aftale, og som har til formål at levere offentlige tjenester gennem risikodeling ved samling af enten ekspertise fra den private sektor eller supplerende kapitalkilder eller begge dele
16)
»finansielt instrument«: en form for støtte leveret via en struktur, hvorigennem der leveres finansielle produkter til slutmodtagere
17)
»finansielt produkt«: egenkapital- eller kvasiegenkapitalinvesteringer, lån og garantier som defineret i artikel 2 i finansforordningen
18)
»slutmodtager«: en juridisk eller fysisk person, der modtager støtte fra fondene via en støttemodtager, der modtager støtte fra en fond for mindre projekter eller fra et finansielt instrument
19)
»programbidrag«: støtte fra fondene og eventuel national offentlig og privat medfinansiering til et finansielt instrument
20)
»holdingfond«: en fond, der er oprettet under en forvaltningsmyndigheds ansvar under et eller flere programmer med henblik på at gennemføre en eller flere særlige fonde
21)
»særlig fond«: en fond, hvorigennem en forvaltningsmyndighed eller en holdingfond stiller finansielle produkter til rådighed for slutmodtagere
22)
»organ, der gennemfører et finansielt instrument«: et offentligretligt eller privatretligt organ, der udfører en holdingfonds eller en særlig fonds opgaver
23)
»løftestangseffekt«: det tilbagebetalingspligtige finansieringsbeløb, der betales til slutmodtagere, divideret med det beløb, som fondenes bidrag udgør
24)
»multiplikatorforhold«: i forbindelse med garantiinstrumenter, et forhold fastsat på grundlag af en forsigtig forudgående risikovurdering for så vidt angår hvert garantiprodukt, der skal tilbydes, mellem værdien af de underliggende udbetalte nye lån, egenkapitalinvesteringer eller kvasiegenkapitalinvesteringer og det programbidragsbeløb, der er afsat i henhold til garantikontrakter til dækning af forventede og uventede tab ved sådanne nye lån, egenkapitalinvesteringer eller kvasiegenkapitalinvesteringer
25)
»forvaltningsomkostninger«: direkte eller indirekte omkostninger, der refunderes mod dokumentation for udgifter, der er afholdt i forbindelse med gennemførelsen af finansielle instrumenter
26)
»forvaltningsgebyrer«: en pris for leverede tjenesteydelser som fastsat i finansieringsaftalen mellem forvaltningsmyndigheden og det organ, der gennemfører en holdingfond eller en særlig fond, og i påkommende tilfælde mellem det organ, der gennemfører en holdingfond, og det organ, som gennemfører en særlig fond
27)
»flytning«: overførsel af den samme eller lignende aktivitet eller en del heraf som defineret i artikel 2, nr. 61a), i forordning (EU) nr. 651/2014
28)
»offentligt bidrag«: ethvert bidrag til finansiering af operationer, som hidrører fra nationale, regionale eller lokale offentlige myndigheders budget, eller fra en europæisk gruppe for territorialt samarbejde (EGTS), der er oprettet i overensstemmelse med Europa-Parlamentets og Rådets forordning (EF) nr. 1082/2006 
(
39
)
, EU-budgettet til rådighed for fondene, offentligretlige organers budget eller sammenslutninger af offentlige myndigheders eller offentligretlige organers budget; dette kan, med henblik på at fastsætte medfinansieringssatsen for ESF+-programmer eller -prioriteter, omfatte finansieringsmidler, som arbejdsgivere og arbejdstagere har fremskaffet i fællesskab
29)
»regnskabsår«: perioden fra den 1. juli til den 30. juni i det følgende år, undtagen for programmeringsperiodens første regnskabsår, hvor perioden regnes fra begyndelsesdatoen for udgifternes støtteberettigelse til den 30. juni 2022; for det sidste regnskabsår er perioden den 1. juli 2029 til den 30. juni 2030
30)
»økonomisk aktør«: en fysisk eller juridisk person eller anden enhed, der deltager i gennemførelsen af fondene, med undtagelse af en medlemsstat, som udøver sine beføjelser som offentlig myndighed
31)
»uregelmæssighed«: enhver overtrædelse af gældende ret, som kan tilskrives en økonomisk aktørs handling eller undladelse, der skader eller vil kunne skade EU-budgettet ved afholdelse af en uretmæssig udgift over EU-budgettet
32)
»alvorlig mangel«: en mangel, der er til hinder for, at et programs forvaltnings- og kontrolsystem fungerer effektivt, og som kræver væsentlige forbedringer i forvaltnings- og kontrolsystemerne, og såfremt et eller flere af de centrale krav 2, 4, 5, 9, 12, 13 og 15 som omhandlet i bilag X eller to eller flere af de andre centrale krav vurderes som tilhørende kategori 3 og 4 i nævnte bilag
33)
»systembetinget uregelmæssighed«: enhver uregelmæssighed, der kan være af tilbagevendende art, og som med stor sandsynlighed forekommer i tilsvarende operationer som følge af en alvorlig mangel, herunder manglende fastlæggelse af relevante procedurer i overensstemmelse med denne forordning og de fondsspecifikke regler
34)
»samlede fejl«: summen af de kalkulerede tilfældige fejl og, hvis det er relevant, afgrænsede systembetingede fejl og ukorrigerede atypiske fejl
35)
»samlet fejlprocent«: de samlede fejl divideret med revisionspopulationen
36)
»restfejlprocent«: de samlede fejl fratrukket de finansielle korrektioner, som medlemsstaten har anvendt med henblik på at reducere de risici, der er identificeret af revisionsmyndigheden, divideret med de udgifter, der skal angives i regnskaberne
37)
»fuldført operation«: en operation, der er fysisk fuldført eller fuldt ud gennemført, og for hvilken alle betalinger er blevet foretaget af støttemodtagerne, og det modsvarende offentlige bidrag er blevet betalt til støttemodtagerne
38)
»stikprøveenhed«: en af de enheder (som kan være en operation, et projekt under en operation eller et betalingskrav fra en støttemodtager), som en revisionspopulation opdeles i med henblik på udtagning af stikprøver
39)
»spærret konto«: i forbindelse med en OPP-operation, en bankkonto, som er omfattet af en skriftlig aftale mellem et offentligt organ, der er støttemodtager, og den private partner, der er godkendt af forvaltningsmyndigheden eller et bemyndiget organ, og som anvendes til betalinger under eller efter støtteberettigelsesperioden
40)
»deltager«: en fysisk person, der drager direkte fordel af en operation, men som ikke har ansvaret for at iværksætte eller både iværksætte og gennemføre operationen, og som i forbindelse med EHFAF ikke modtager finansiel støtte
41)
»energieffektivitet først«: inden for energiplanlægning og i forbindelse med politik- og investeringsbeslutninger at tage størst muligt hensyn til alternative omkostningseffektive energieffektivitetsforanstaltninger for at gøre energiefterspørgsel og energiforsyning mere effektiv, navnlig ved hjælp af omkostningseffektive energibesparelser i slutanvendelsen, initiativer vedrørende efterspørgselsreaktion og mere effektiv omdannelse, transmission og distribution af energi, samtidig med at målene for disse beslutninger stadig nås
42)
»klimasikring«: en proces, der skal forhindre, at infrastruktur bliver sårbar over for potentielle langsigtede klimapåvirkninger, samtidig med at det sikres, at princippet om »energieffektivitet først« overholdes, og at niveauet for drivhusgasemissioner fra et projekt er foreneligt med målet om klimaneutralitet i 2050
43)
»betingede tilskud«: en tilskudskategori, der er omfattet af betingelser, der er knyttet til tilbagebetaling af støtte
44)
»EIB«: Den Europæiske Investeringsbank, Den Europæiske Investeringsfond eller datterselskaber etableret af Den Europæiske Investeringsbank
45)
»Seal of Excellence«: kvalitetsmærke tildelt af Kommissionen for så vidt angår et forslag, som viser, at forslaget, der er blevet vurderet i forbindelse med en indkaldelse af forslag i henhold til et EU-instrument, anses for at opfylde minimumskvalitetskravene i dette EU-instrument, men ikke kunne finansieres på grund af manglende budgetmidler for den pågældende indkaldelse af forslag, og eventuelt kan modtage støtte fra andre EU-finansieringskilder eller nationale finansieringskilder.
Artikel 3
Beregning af frister for Kommissionens aktioner
Hvis der er fastsat en frist for en aktion, der skal iværksættes af Kommissionen, begynder fristen, når alle oplysninger, der er i overensstemmelse med kravene i denne forordning eller i fondsspecifikke forordninger, er blevet forelagt af medlemsstaten.
Denne frist suspenderes dagen efter den dato, hvor Kommissionen sender sine bemærkninger eller en anmodning om ændrede dokumenter til medlemsstaten, indtil medlemsstaten svarer Kommissionen.
Artikel 4
Behandling og beskyttelse af personoplysninger
Medlemsstaterne og Kommissionen må kun behandle personoplysninger, hvis det er nødvendigt for at opfylde deres respektive forpligtelser i henhold til denne forordning, navnlig med henblik på overvågning, rapportering, kommunikation, offentliggørelse, evaluering, finansiel forvaltning, verificeringer og revisioner og, hvor det er relevant, for at fastslå, om deltagere er støtteberettigede. Personoplysninger behandles i overensstemmelse med forordning (EU) 2016/679 eller Europa-Parlamentets og Rådets (EU) 2018/1725 
(
40
)
, alt efter hvilken der finder anvendelse.
KAPITEL II
Politiske målsætninger og principper for støtte fra fondene
Artikel 5
Politiske målsætninger
1.   EFRU, ESF+, Samhørighedsfonden og EHFAF støtter følgende politiske målsætninger:
a)
et mere konkurrencedygtigt og intelligent Europa ved at fremme innovativ og intelligent økonomisk omstilling og regional IKT-konnektivitet
b)
et grønnere og robust Europa med en kulstoffattig omstilling til en kulstofneutral økonomi ved at fremme en ren og fair energiomstilling, investering i de grønne og blå økonomier, den cirkulære økonomi, modvirkning af og tilpasning til klimaforandringer, risikoforebyggelse og -styring samt bæredygtig mobilitet i byer
c)
et tættere sammenknyttet Europa ved at øge mobilitet
d)
et mere socialt og inklusivt Europa ved at gennemføre den europæiske søjle for sociale rettigheder
e)
et Europa tættere på borgerne ved at fremme en bæredygtig og integreret udvikling af alle typer territorier og lokale initiativer.
FRO støtter den specifikke målsætning om at give regioner og mennesker mulighed for at håndtere de sociale, beskæftigelsesmæssige, økonomiske og miljømæssige virkninger af omstillingen til Unionens 2030-mål for energi og klima og en klimaneutral økonomi i Unionen senest i 2050 på grundlag af Parisaftalen.
Denne artikels stk. 1, første afsnit, finder ikke anvendelse på de midler fra EFRU og ESF+, der overføres til FRO i overensstemmelse med artikel 27.
2.   EFRU, ESF+, Samhørighedsfonden og FRO bidrager til Unionens indsats for at styrke sin økonomiske, sociale og territoriale samhørighed i overensstemmelse med artikel 174 i TEUF ved at forfølge følgende mål:
a)
målet om investeringer i beskæftigelse og vækst i medlemsstaterne og regionerne, der skal støttes af EFRU, ESF+, Samhørighedsfonden og FRO, og
b)
målet om europæisk territorialt samarbejde (Interreg), der skal støttes af EFRU.
3.   Medlemsstaterne og Kommissionen fremmer koordinering, komplementaritet og sammenhæng mellem fondene og andre EU-instrumenter og -fonde. De optimerer mekanismerne for koordinering mellem de ansvarlige med henblik på at undgå dobbeltarbejde under planlægningen og gennemførelsen. Medlemsstaterne og Kommissionen tager ligeledes de relevante landespecifikke henstillinger i betragtning i forbindelse med programmeringen og gennemførelsen af fondene.
Artikel 6|
Klimamål og klimatilpasningsmekanisme
1.   Medlemsstaterne fremlægger oplysninger om støtte til miljø- og klimamålsætningerne ved anvendelse af en metode, der bygger på interventionstyper for hver af fondene. Denne metode består i at tildele en specifik vægtning til støtten på et niveau, der afspejler, i hvilket omfang en sådan støtte yder et bidrag til miljømålsætningerne og til klimamålsætningerne. For så vidt angår EFRU, ESF+ og Samhørighedsfonden forbindes vægtninger med dimensioner og koder for de interventionstyper, der er fastsat i bilag I. EFRU og Samhørighedsfonden bidrager med henholdsvis 30 % og 37 % af EU-bidraget til udgifter, som støttes med henblik på at nå de klimamålsætninger, der er fastsat for EU-budgettet.
2.   Klimabidragsmålet for hver medlemsstat fastsættes som en procentdel af dens samlede tildeling fra EFRU og Samhørighedsfonden og medtages i programmer som følge af interventionstyperne og den vejledende finansielle fordeling i medfør af artikel 22, stk. 3, litra d), nr. viii). Det foreløbige klimabidragsmål fastsættes i partnerskabsaftalen, jf. artikel 11, stk. 1.
3.   Medlemsstaten og Kommissionen overvåger regelmæssigt opfyldelsen af klimabidragsmålene på grundlag af de samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt til forvaltningsmyndigheden, opdelt efter interventionstype i overensstemmelse med artikel 42 og på grundlag af data indgivet af medlemsstaten. Hvis overvågningen viser, at der ikke er gjort tilstrækkelige fremskridt med hensyn til at nå klimabidragsmålet, skal medlemsstaten og Kommissionen nå til enighed om afhjælpende foranstaltninger på det årlige gennemgangsmøde.
4.   Hvis der ikke er gjort tilstrækkelige fremskridt med hensyn til at nå klimabidragsmålet på nationalt plan senest den 31. december 2024, tager medlemsstaten hensyn hertil i sin midtvejsgennemgang i overensstemmelse med artikel 18, stk. 1.
Artikel 7
Delt forvaltning
1.   Medlemsstaterne og Kommissionen gennemfører det EU-budget, der tildeles fondene, ved delt forvaltning i overensstemmelse med artikel 63 i finansforordningen. Medlemsstaterne udarbejder og gennemfører programmer på rette territoriale niveau i overensstemmelse med deres institutionelle, retlige og finansielle rammer.
2.   Kommissionen gennemfører den støtte fra Samhørighedsfonden, der overføres til Connecting Europe-faciliteten (CEF), det europæiske initiativ for byområder og interregionale innovative investeringer, den støtte, der overføres fra ESF+ til tværnationalt samarbejde, de beløb, der er bidrag til InvestEU-programmet, og teknisk bistand på Kommissionens initiativ ved direkte eller indirekte forvaltning i overensstemmelse med finansforordningens artikel 62, stk. 1, første afsnit, litra a) og c).
3.   Kommissionen kan med den berørte medlemsstats og de berørte regioners samtykke gennemføre samarbejdet med regioner i den yderste periferi under målet om europæisk territorialt samarbejde (Interreg) ved indirekte forvaltning.
Artikel 8
Partnerskab og flerniveaustyring
1.   For så vidt angår partnerskabsaftalen og hvert program tilrettelægger og gennemfører hver medlemsstat et omfattende partnerskab i overensstemmelse med sine institutionelle og retlige rammer og under hensyntagen til de særlige forhold, der gør sig gældende for fondene. Dette partnerskab skal mindst omfatte følgende partnere:
a)
regionale og lokale myndigheder, bymyndigheder og andre offentlige myndigheder
b)
arbejdsmarkedets parter og de økonomiske interesseorganisationer
c)
relevante organer, der repræsenterer civilsamfundet, såsom miljøpartnere, ikkestatslige organisationer og organer, som er ansvarlige for at fremme social inklusion, grundlæggende rettigheder, rettigheder for personer med handicap, ligestilling mellem kønnene og ikkeforskelsbehandling
d)
forskningsorganisationer og universiteter, hvis det er relevant.
2.   Det partnerskab, der oprettes i henhold til denne artikels stk. 1, skal fungere i overensstemmelse med princippet om flerniveaustyring og en bottom-up-tilgang. Medlemsstaten inddrager partnere omhandlet i stk. 1 i udarbejdelsen af partnerskabsaftalen og under hele forberedelsen, gennemførelsen og evalueringen af programmer, herunder gennem deltagelse i overvågningsudvalg i overensstemmelse med artikel 39.
I denne forbindelse tildeler medlemsstaterne, hvis det er relevant, en passende procentdel af de midler, der kommer fra fondene, til administrativ kapacitetsopbygning hos arbejdsmarkedets parter og civilsamfundsorganisationer.
3.   For så vidt angår Interregprogrammer skal partnerskabet omfatte partnere fra alle deltagende medlemsstater.
4.   Tilrettelæggelsen og gennemførelsen af partnerskabet foretages i overensstemmelse med den europæiske adfærdskodeks for partnerskab, der er fastsat ved delegeret forordning (EU) nr. 240/2014.
5.   Mindst en gang om året hører Kommissionen de organisationer, som repræsenterer partnere på EU-plan, om gennemførelsen af programmerne og underretter Europa-Parlamentet og Rådet om resultatet.
Artikel 9
Horisontale principper
1.   Medlemsstaterne og Kommissionen sikrer respekt for de grundlæggende rettigheder og overholdelse af Den Europæiske Unions charter om grundlæggende rettigheder i forbindelse med gennemførelsen af fondene.
2.   Medlemsstaterne og Kommissionen sikrer, at ligestilling mellem mænd og kvinder, integration af ligestillingsaspektet og integration af kønsperspektivet tages i betragtning og fremmes under hele forberedelsen, gennemførelsen, overvågningen og evalueringen af programmer og rapporteringen herom.
3.   Medlemsstaterne og Kommissionen tager passende skridt for at undgå enhver forskelsbehandling på grund af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering under forberedelsen, gennemførelsen, overvågningen og evalueringen af programmer og rapporteringen herom. Under hele forberedelsen og gennemførelsen af programmer skal der navnlig tages hensyn til adgang for personer med handicap.
4.   Fondenes målsætninger forfølges i overensstemmelse med målsætningen om at fremme en bæredygtig udvikling som fastsat i artikel 11 i TEUF under hensyntagen til FN's verdensmål for bæredygtig udvikling, Parisaftalen og princippet om ikke at gøre væsentlig skade.
Fondenes målsætninger forfølges under fuld overholdelse af gældende EU-miljøret.
AFSNIT II
STRATEGISK TILGANG
KAPITEL I
Partnerskabsaftale
Artikel 10
Udarbejdelse og indgivelse af partnerskabsaftalen
1.   Hver medlemsstat udarbejder en partnerskabsaftale, der fastlægger de strategiske retningslinjer for programmeringen og ordningerne for anvendelse af EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF på en virkningsfuld og effektiv måde for perioden fra den 1. januar 2021 til den 31. december 2027.
2.   Partnerskabsaftalen udarbejdes i overensstemmelse med den europæiske adfærdskodeks for partnerskab. Hvis en medlemsstat allerede fastlægger et omfattende partnerskab under udarbejdelsen af sine programmer, anses dette krav for at være opfyldt.
3.   Medlemsstaten indgiver partnerskabsaftalen til Kommissionen inden eller samtidig med indgivelsen af det første program.
4.   Partnerskabsaftalen kan indgives sammen med det relevante årlige nationale reformprogram og den integrerede nationale energi- og klimaplan.
5.   Partnerskabsaftalen skal være et strategisk og kortfattet dokument. Det må ikke være længere end 35 sider, medmindre medlemsstaten på eget initiativ beslutter at forlænge dokumentets længde.
6.   Medlemsstaten udarbejder partnerskabsaftalen i overensstemmelse med modellen i bilag II. Medlemsstaten kan lade partnerskabsaftalen indgå i et af sine programmer.
7.   Interregprogrammer kan indgives til Kommissionen inden indgivelsen af partnerskabsaftalen.
8.   EIB kan efter anmodning fra den pågældende medlemsstat deltage i udarbejdelsen af partnerskabsaftalen og i aktiviteter med tilknytning til udarbejdelsen af operationer, finansielle instrumenter og OPP'er.
Artikel 11
Partnerskabsaftalens indhold
1.   Partnerskabsaftalen skal indeholde følgende elementer:
a)
de udvalgte politiske målsætninger og FRO's specifikke målsætning med angivelse af, hvilke af de fonde, der er omfattet af partnerskabsaftalen, og hvilke programmer der skal anvendes til at forfølge disse målsætninger, med en begrundelse herfor, idet der tages hensyn til relevante landespecifikke henstillinger, den integrerede nationale energi- og klimaplan, principperne i den europæiske søjle for sociale rettigheder og, hvor det er relevant, regionale udfordringer
b)
for hver af de udvalgte politiske målsætninger og FRO's specifikke målsætning:
i)
et sammendrag af politikvalg og de vigtigste forventede resultater for hver af de fonde, der er omfattet af partnerskabsaftalen
ii)
koordinering, afgrænsning og komplementaritet mellem fondene og, hvor det er relevant, koordinering mellem nationale og regionale programmer
iii)
komplementaritet og synergier mellem de fonde, der er omfattet af partnerskabsaftalen, AMIF, FIS, IGFV og andre EU-instrumenter, herunder strategiske integrerede projekter og strategiske naturprojekter inden for rammerne af LIFE, og, hvor det er relevant, projekter, der finansieres under Horisont Europa
c)
den foreløbige finansielle tildeling fra hver af de fonde, der er omfattet af partnerskabsaftalen, pr. politisk målsætning på nationalt plan og, hvor det er relevant, på regionalt plan, under overholdelse af de fondsspecifikke regler om tematisk koncentration og den foreløbige finansielle tildeling til FRO's specifikke målsætning, herunder eventuelle EFRU- og ESF+-midler, der i henhold til artikel 27 skal overføres til FRO
d)
det foreløbige klimabidragsmål, jf. artikel 6, stk. 2,
e)
hvis det er relevant, opdelingen af de finansielle midler pr. regionskategori, jf. artikel 108, stk. 2, og de tildelinger, der foreslås overført, jf. artikel 26 og 111, herunder en begrundelse for sådanne overførsler
f)
for så vidt angår teknisk bistand medlemsstatens valg af form for EU-bidrag i medfør af artikel 36, stk. 3, og hvis det er relevant, den foreløbige finansielle tildeling fra hver af de fonde, der er omfattet af partnerskabsaftalen, på nationalt plan og opdelingen af de finansielle midler pr. program og pr. regionskategori
g)
de beløb, der skal bidrage til InvestEU-programmet pr. fond og pr. regionskategori, hvis det er relevant
h)
en fortegnelse over planlagte programmer under de fonde, der er omfattet af partnerskabsaftalen, med de respektive foreløbige finansielle tildelinger pr. fond og de tilsvarende nationale bidrag pr. regionskategori, hvis det er relevant
i)
et sammendrag af de aktioner, som den pågældende medlemsstat påtænker at iværksætte med henblik på at styrke sin administrative kapacitet til gennemførelse af de fonde, der er omfattet af partnerskabsaftalen
j)
hvis det er relevant, en integreret tilgang til håndtering af de demografiske udfordringer eller specifikke behov i regioner og områder.
For så vidt angår målet om europæisk territorialt samarbejde (Interreg) skal partnerskabsaftalen kun indeholde en fortegnelse over de planlagte programmer.
2.   Partnerskabsaftalen kan også indeholde et sammendrag af vurderingen af, om de relevante grundforudsætninger er opfyldt, jf. artikel 15 og bilag III og IV.
Artikel 12
Godkendelse af partnerskabsaftalen
1.   Kommissionen vurderer partnerskabsaftalen og dens overensstemmelse med denne forordning og de fondsspecifikke regler under overholdelse af proportionalitetsprincippet, idet der tages hensyn til dokumentets strategiske karakter, antallet af omfattede programmer og den samlede størrelse af midler, der er tildelt den pågældende medlemsstat. Kommissionen tager ved vurderingen navnlig hensyn til, hvordan medlemsstaten agter at forholde sig til de relevante landespecifikke henstillinger, sin integrerede nationale energi- og klimaplan samt den europæiske søjle for sociale rettigheder.
2.   Kommissionen kan fremsætte bemærkninger senest tre måneder efter medlemsstatens indgivelse af partnerskabsaftalen.
3.   Medlemsstaten gennemgår partnerskabsaftalen under hensyntagen til Kommissionens bemærkninger.
4.   Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af partnerskabsaftalen senest fire måneder efter datoen for den pågældende medlemsstats første indgivelse af partnerskabsaftalen.
5.   Når partnerskabsaftalen indgår i et program i overensstemmelse med artikel 10, stk. 6, vedtager Kommissionen en enkelt afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af både partnerskabsaftalen og programmet senest seks måneder efter datoen for den pågældende medlemsstats første indgivelse af programmet.
Artikel 13
Ændring af partnerskabsaftalen
1.   En medlemsstat kan senest den 31. marts 2025 indgive en ændret partnerskabsaftale til Kommissionen under hensyntagen til resultatet af midtvejsgennemgangen.
2.   Kommissionen vurderer ændringen og kan fremsætte bemærkninger inden for tre måneder fra indgivelsen af den ændrede partnerskabsaftale.
3.   Medlemsstaten gennemgår den ændrede partnerskabsaftale under hensyntagen til Kommissionens bemærkninger.
4.   Kommissionen godkender ændringen af en partnerskabsaftale senest seks måneder efter, at den første gang blev indgivet af medlemsstaten.
Artikel 14
Anvendelse af EFRU, ESF+, Samhørighedsfonden og EHFAF via InvestEU-programmet
1.   Medlemsstaterne kan i partnerskabsaftalen tildele et beløb på op til 2 % af den oprindelige nationale tildeling til henholdsvis EFRU, ESF+, Samhørighedsfonden og EHFAF, der skal være bidrag til InvestEU-programmet og gennemføres via EU-garantien og InvestEU-rådgivningsplatformen i overensstemmelse med artikel 10 i InvestEU-forordningen. Medlemsstaterne kan efter aftale med den pågældende forvaltningsmyndighed derudover efter den 1. januar 2023 tildele et beløb på op til 3 % af hver af disse fondes oprindelige nationale tildeling gennem en eller flere anmodninger om en programændring.
Sådanne beløb skal bidrage til opnåelsen af de politiske målsætninger, der er udvalgt i partnerskabsaftalen eller programmet, og skal støtte investeringer, hovedsagelig i kategorien bidragende regioner.
Sådanne bidrag gennemføres i overensstemmelse med de regler, der er fastsat i InvestEU-forordningen, og udgør ikke overførsler af midler i henhold til artikel 26.
2.   Medlemsstaterne fastsætter det samlede bidragsbeløb for hvert år pr. fond og pr. regionskategori, hvis det er relevant. For så vidt angår partnerskabsaftalen kan der tildeles midler fra det aktuelle eller fra fremtidige kalenderår. Anmoder en medlemsstat om ændring af et program, kan der kun tildeles midler fra fremtidige kalenderår.
3.   De beløb, der er omhandlet i denne artikels stk. 1, anvendes til hensættelse af den del af EU-garantien, der hører under medlemsstatens segment, og til InvestEU-rådgivningsplatformen efter indgåelse af bidragsaftalen i overensstemmelse med artikel 10, stk. 3, i InvestEU-forordningen. Unionens budgetforpligtelser i forbindelse med hver bidragsaftale kan indgås af Kommissionen i årlige rater i perioden mellem den 1. januar 2021 og den 31. december 2027.
4.   Hvis der ikke senest fire måneder efter datoen for Kommissionens afgørelse om vedtagelse af partnerskabsaftalen er indgået en bidragsaftale, jf. artikel 10, stk. 2, i InvestEU-forordningen, vedrørende et beløb, der er omhandlet i nærværende artikels stk. 1 og tildelt i partnerskabsaftalen, tildeles det tilsvarende beløb uanset finansforordningens artikel 12 til et eller flere programmer inden for den bidragende fond og regionskategori, hvis det er relevant efter anmodning fra medlemsstaten.
Bidragsaftalen vedrørende de beløb, der er omhandlet i stk. 1 og tildelt i anmodningen om ændring af et program, skal indgås samtidig med vedtagelsen af afgørelsen om ændring af programmet.
5.   Er der ikke senest ni måneder efter indgåelsen af bidragsaftalen indgået en garantiaftale, opsiges eller forlænges bidragsaftalen efter gensidig aftale, jf. artikel 10, stk. 4, andet afsnit, i InvestEU-forordningen.
Hvis en medlemsstats deltagelse i InvestEU-fonden afbrydes, inddrives de pågældende beløb, der er indbetalt til den fælles hensættelsesfond som en hensættelse, som interne formålsbestemte indtægter, jf. finansforordningens artikel 21, stk. 5. Den pågældende medlemsstat indgiver en anmodning om en eller flere programændringer med henblik på anvendelse af de inddrevne beløb og de beløb, der er tildelt fremtidige kalenderår i henhold til nærværende artikels stk. 2. Opsigelse eller ændring af bidragsaftalen fastlægges samtidig med vedtagelsen af afgørelserne om ændring af det eller de berørte programmer.
6.   Er en garantiaftale ikke behørigt gennemført inden for fire år fra indgåelsen af garantiaftalen, ændres bidragsaftalen, jf. artikel 10, stk. 4, tredje afsnit, i InvestEU-forordningen. Medlemsstaten kan anmode om, at beløb, der er ydet som bidrag til EU-garantien i henhold til nærværende artikels stk. 1, og som der er indgået forpligtelser for i garantiaftalen, men som ikke dækker underliggende lån, egenkapitalinvesteringer eller andre risikobærende instrumenter, behandles i overensstemmelse med nærværende artikels stk. 5.
7.   Midler, der er genereret af eller kan henføres til de beløb, der var bidrag til EU-garantien, skal stilles til rådighed for medlemsstaten i overensstemmelse med artikel 10, stk. 5, litra a), i InvestEU-forordningen og anvendes til støtte under samme målsætning eller målsætninger i form af finansielle instrumenter eller budgetgarantier.
8.   For beløb, som skal genanvendes i et program i overensstemmelse med denne artikels stk. 4, 5 og 6, begynder frigørelsesfristen, jf. artikel 105, stk. 1, i det år, hvor de tilsvarende budgetforpligtelser indgås.
KAPITEL II
Grundforudsætninger og resultatramme
Artikel 15
Grundforudsætninger
1.   For de specifikke målsætninger fastsættes der i denne forordning grundforudsætninger.
Bilag III indeholder horisontale grundforudsætninger, der gælder for alle specifikke målsætninger, og de kriterier, der er nødvendige for at vurdere, om de er opfyldt.
Bilag IV indeholder tematiske grundforudsætninger for EFRU, ESF+ og Samhørighedsfonden og de kriterier, der er nødvendige for at vurdere, om de er opfyldt.
Grundforudsætningen vedrørende redskaber og kapacitet til effektiv anvendelse af statsstøttereglerne finder ikke anvendelse på programmer, der støttes af AMIF, FIS og IGFV.
2.   Ved udarbejdelsen af et program eller indførelse af en ny specifik målsætning som led i en programændring skal medlemsstaten vurdere, om de grundforudsætninger, der er knyttet til den udvalgte specifikke målsætning, er opfyldt. En grundforudsætning er opfyldt, hvis alle de relaterede kriterier er opfyldt. Medlemsstaten angiver i hvert enkelt program eller i programændringen, hvilke grundforudsætninger der er opfyldt og ikke er opfyldt, og anfører en begrundelse, hvis den mener, at en grundforudsætning er opfyldt.
3.   Hvis en grundforudsætning ikke er opfyldt på tidspunktet for godkendelsen af programmet eller programændringen, skal medlemsstaten underrette Kommissionen, så snart den vurderer, at grundforudsætningen er opfyldt, med en begrundelse for opfyldelsen.
4.   Så hurtigt som muligt og senest tre måneder efter modtagelsen af de oplysninger, der er omhandlet i stk. 3, skal Kommissionen foretage en vurdering og underrette medlemsstaten, om den er enig med medlemsstaten i, at grundforudsætningen er opfyldt.
Hvis Kommissionen er uenig med medlemsstaten i, at grundforudsætningen er opfyldt, underretter den medlemsstaten og anfører sin vurdering.
Hvis medlemsstaten er uenig i Kommissionens vurdering, fremsætter den sine bemærkninger inden for en måned, og Kommissionen følger proceduren i første afsnit.
Hvis en medlemsstat tilslutter sig Kommissionens vurdering, følger den proceduren i stk. 3.
5.   Med forbehold af artikel 105 kan udgifter til operationer i tilknytning til den specifikke målsætning medtages i betalingsanmodninger, men refunderes ikke af Kommissionen, før den har underrettet medlemsstaten om, at grundforudsætningen er opfyldt, jf. nærværende artikels stk. 4, første afsnit.
Første afsnit finder ikke anvendelse på operationer, der bidrager til opfyldelse af den tilsvarende grundforudsætning.
6.   Medlemsstaten sikrer, at grundforudsætningerne fortsat er opfyldt og respekteres i hele programmeringsperioden. Den underretter Kommissionen om eventuelle ændringer, der påvirker opfyldelsen af grundforudsætningerne.
Hvis Kommissionen finder, at en grundforudsætning ikke længere er opfyldt, underretter den medlemsstaten og giver sin vurdering heraf. Derefter følges proceduren i stk. 4, andet og tredje afsnit.
Hvis Kommissionen konkluderer, at den manglende opfyldelse af grundforudsætningen stadig er til stede, kan udgifter i tilknytning til den pågældende specifikke målsætning på grundlag af medlemsstatens bemærkninger medtages i betalingsanmodninger, jf. dog artikel 105, men refunderes ikke af Kommissionen, før Kommissionen har underrettet medlemsstaten om, at grundforudsætningen er opfyldt, jf. nærværende artikels stk. 4, første afsnit.
7.   Bilag IV finder ikke anvendelse på de prioriteter, der støttes af FRO, eller på eventuelle midler fra EFRU og ESF+, der overføres til FRO i overensstemmelse med artikel 27.
Artikel 16
Resultatramme
1.   Hver medlemsstat etablerer en resultatramme, der gør det muligt at overvåge, rapportere om og evaluere programmets præstation under programmets gennemførelse, samt at bidrage til at måle fondenes samlede præstation.
Resultatrammen består af:
a)
de output- og resultatindikatorer, som er knyttet til specifikke målsætninger fastsat i de fondsspecifikke forordninger, der er udvalgt til programmet
b)
de delmål, der skal nås inden udgangen af 2024 for outputindikatorer, og
c)
de mål, der skal nås inden udgangen af 2029 for output- og resultatindikatorer.
2.   Der skal fastsættes delmål og mål i tilknytning til hver specifik målsætning inden for et program, med undtagelse af teknisk bistand og den specifikke målsætning vedrørende bekæmpelse af materielle afsavn, jf. artikel 4, stk. 1, litra m), i ESF+-forordningen.
3.   Delmål og mål skal gøre det muligt for Kommissionen og medlemsstaten at måle fremskridt hen imod opfyldelsen af de specifikke målsætninger. De skal opfylde de krav, der er fastsat i finansforordningens artikel 33, stk. 3.
Artikel 17
Metode til etablering af resultatrammen
1.   Metoden til at etablere resultatrammen omfatter:
a)
de kriterier, som medlemsstaten anvender til at udvælge indikatorer
b)
data eller dokumentation, der er anvendt, kvalitetssikring af dataene og beregningsmetoden
c)
faktorer, der kan have indflydelse på opnåelsen af delmål og mål, og hvordan disse er blevet taget i betragtning.
2.   Medlemsstaten skal stille metoden til at etablere resultatrammen til rådighed for Kommissionen efter anmodning.
Artikel 18
Midtvejsgennemgang og fleksibilitetsbeløb
1.   For programmer, der støttes af EFRU, ESF+, Samhørighedsfonden og FRO, skal medlemsstaten gennemgå hvert enkelt program under hensyntagen til følgende elementer:
a)
de nye udfordringer, der er identificeret i de relevante landespecifikke henstillinger vedtaget i 2024
b)
fremskridt med hensyn til gennemførelsen af den integrerede nationale energi- og klimaplan, hvis det er relevant
c)
fremskridt med hensyn til gennemførelsen af principperne i den europæiske søjle for sociale rettigheder
d)
den socioøkonomiske situation i den pågældende medlemsstat eller region med særlig vægt på territoriale behov under hensyntagen til enhver væsentlig negativ finansiel, økonomisk eller social udvikling
e)
de vigtigste resultater af relevante evalueringer
f)
fremskridt med hensyn til at nå delmålene under hensyntagen til væsentlige vanskeligheder opstået i forbindelse med gennemførelsen af programmet
g)
for programmer, der støttes af FRO, den vurdering, som Kommissionen har foretaget i henhold til artikel 29, stk. 1, litra b), i forordning (EU) 2018/1999.
2.   Medlemsstaten forelægger senest den 31. marts 2025 Kommissionen en vurdering for hvert program af resultatet af midtvejsgennemgangen, herunder et forslag til den endelige tildeling af det fleksibilitetsbeløb, der er omhandlet i artikel 86, stk. 1, andet afsnit.
3.   Hvis det anses for nødvendigt efter midtvejsgennemgangen af programmet, eller i tilfælde af at der identificeres nye udfordringer i henhold til stk. 1, litra a), forelægger medlemsstaten Kommissionen den vurdering, der er omhandlet i stk. 2, sammen med det ændrede program.
Ændringerne skal omfatte:
a)
tildelingerne af finansielle midler pr. prioritet
b)
ændrede eller nye mål
c)
de beløb, der skal bidrage til InvestEU-programmet pr. fond og pr. regionskategori, hvis det er relevant.
Kommissionen godkender det ændrede program i overensstemmelse med artikel 24, herunder en endelig tildeling af fleksibilitetsbeløbet.
4.   Hvis medlemsstaten som et resultat af midtvejsgennemgangen mener, at programmet ikke behøver at blive ændret, skal Kommissionen enten:
a)
vedtage en afgørelse inden for tre måneder efter forelæggelsen af vurderingen, jf. stk. 2, der bekræfter den endelige tildeling af fleksibilitetsbeløbet, eller
b)
inden for to måneder efter forelæggelsen af vurderingen, jf. denne artikels stk. 2, anmode medlemsstaten om at forelægge et ændret program i overensstemmelse med artikel 24.
5.   Indtil vedtagelsen af Kommissionens afgørelse, der bekræfter den endelige tildeling af fleksibilitetsbeløbet, er dette beløb ikke tilgængeligt for udvælgelse af operationer.
6.   Kommissionen udarbejder en rapport om resultatet af midtvejsgennemgangen og forelægger den for Europa-Parlamentet og Rådet inden udgangen af 2026.
KAPITEL III
Foranstaltninger i forbindelse med forsvarlig økonomisk styring og exceptionelle eller usædvanlige omstændigheder
Artikel 19
Foranstaltninger, der knytter fondenes effektivitet sammen med forsvarlig økonomisk styring
1.   Kommissionen kan anmode en medlemsstat om at foretage en gennemgang og foreslå ændringer af relevante programmer, hvis dette er nødvendigt for at støtte gennemførelsen af relevante rådshenstillinger.
En sådan anmodning kan foretages med følgende formål:
a)
for at understøtte gennemførelsen af en relevant landespecifik henstilling vedtaget i henhold til artikel 121, stk. 2, i TEUF og en relevant rådshenstilling vedtaget i henhold til artikel 148, stk. 4, i TEUF, der er rettet til den pågældende medlemsstat
b)
for at understøtte gennemførelsen af relevante rådshenstillinger, der er rettet til den pågældende medlemsstat, og som er vedtaget i overensstemmelse med artikel 7, stk. 2, eller artikel 8, stk. 2, i Europa-Parlamentets og Rådets forordning (EU) nr. 1176/2011 
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, forudsat at ændringerne anses for at være nødvendige for at korrigere de makroøkonomiske ubalancer.
2.   En anmodning fra Kommissionen til en medlemsstat, jf. stk. 1, skal begrundes med henvisning til behovet for at støtte gennemførelsen af de relevante henstillinger og skal angive de programmer eller prioriterer, som Kommissionen mener er berørt, og karakteren af de forventede ændringer. En sådan anmodning må ikke foretages før 2023 eller efter 2026 eller i forbindelse med de samme programmer i to på hinanden følgende år.
3.   Medlemsstaten forelægger sit svar på anmodningen omhandlet i stk. 1 senest to måneder efter modtagelsen af denne, angiver, hvilke ændringer den anser for nødvendige i de relevante programmer, og årsagerne til sådanne ændringer, angiver, hvilke programmer det drejer sig om, og skitserer karakteren af de foreslåede ændringer og deres forventede indvirkninger på gennemførelsen af henstillingerne og på gennemførelsen af fondene. Om nødvendigt fremsætter Kommissionen bemærkninger senest en måned efter modtagelsen af dette svar.
4.   Medlemsstaten fremsender et forslag om ændring af de relevante programmer senest to måneder efter datoen for forelæggelsen af svaret omhandlet i stk. 3.
5.   Hvis Kommissionen ikke har fremsat bemærkninger, eller hvis den finder det godtgjort, at eventuelle fremsatte bemærkninger er blevet behørigt taget i betragtning, vedtager den en afgørelse om godkendelse af ændringerne af de relevante programmer senest fire måneder efter, at forslaget om programændring blev fremsendt af medlemsstaten.
6.   Træffer medlemsstaten ikke effektive foranstaltninger som reaktion på en anmodning i medfør af stk. 1 inden for de i stk. 3 og 4 fastsatte tidsfrister, kan Kommissionen senest tre måneder efter fremsættelsen af sine bemærkninger, jf. stk. 3, eller efter medlemsstatens fremsendelse af sit forslag, jf. stk. 4, forelægge Rådet et forslag om at suspendere en del af eller alle betalingerne til de pågældende programmer eller prioriteter. I sit forslag anfører Kommissionen årsagerne til, at den har konkluderet, at medlemsstaten har forsømt at træffe effektive foranstaltninger. Ved udarbejdelsen af forslaget tager Kommissionen hensyn til alle relevante oplysninger og tager behørigt hensyn til eventuelle elementer, der opstår på baggrund af eller holdninger, der udtrykkes gennem den strukturerede dialog i henhold til stk. 14.
Rådet træffer afgørelse om forslaget ved en gennemførelsesretsakt. Denne gennemførelsesretsakt finder kun anvendelse på betalingsanmodninger forelagt efter datoen for vedtagelse af gennemførelsesretsakten.
7.   Kommissionen fremsætter et forslag til Rådet om at suspendere alle eller en del af forpligtelserne eller betalingerne til et eller flere af en medlemsstats programmer, hvis Rådet i henhold til artikel 126, stk. 8 eller 11, i TEUF beslutter, at en medlemsstat ikke har truffet virkningsfulde foranstaltninger for at korrigere sit uforholdsmæssigt store underskud, medmindre det har fastslået, at der foreligger et alvorligt økonomisk tilbageslag i euroområdet eller i Unionen som helhed, jf. artikel 3, stk. 5, og artikel 5, stk. 2, i Rådets forordning (EF) nr. 1467/97 
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.
8.   Kommissionen kan fremsætte et forslag til Rådet om at suspendere alle eller en del af forpligtelserne eller betalingerne til et eller flere af en medlemsstats programmer, hvis:
a)
Rådet vedtager to på hinanden følgende henstillinger inden for samme procedure i forbindelse med uforholdsmæssigt store ubalancer i overensstemmelse med artikel 8, stk. 3, i Europa-Parlamentets og Rådets forordning (EU) nr. 1176/2011 med den begrundelse, at en medlemsstat har forelagt en utilfredsstillende korrigerende handlingsplan
b)
Rådet vedtager to på hinanden følgende afgørelser inden for samme procedure i forbindelse med uforholdsmæssigt store ubalancer i overensstemmelse med artikel 10, stk. 4, i forordning (EU) nr. 1176/2011 om en medlemsstats manglende overholdelse af bestemmelserne med den begrundelse, at den ikke har truffet de anbefalede korrigerende foranstaltninger
c)
Kommissionen konkluderer, at en medlemsstat ikke har truffet foranstaltninger som omhandlet i Rådets forordning (EF) nr. 332/2002 
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, og som konsekvens heraf beslutter ikke at tillade udbetaling af den finansielle støtte, der er ydet til den pågældende medlemsstat
d)
Rådet beslutter, at en medlemsstat ikke overholder det makroøkonomiske tilpasningsprogram, der er omhandlet i artikel 7 i Europa-Parlamentets og Rådets forordning (EU) nr. 472/2013 
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, eller de foranstaltninger, som Rådet har krævet ved en afgørelse vedtaget i overensstemmelse med artikel 136, stk. 1, i TEUF.
9.   Der foretages fortrinsvis suspension af forpligtelser. Betalinger suspenderes kun, når der kræves øjeblikkelig handling og i tilfælde af væsentlig manglende overholdelse. En suspension af betalinger finder anvendelse på betalingsanmodninger indgivet for de berørte programmer efter datoen for afgørelsen om suspension.
10.   Et forslag fra Kommissionen til en afgørelse om suspension af forpligtelser anses for at være vedtaget af Rådet, medmindre Rådet ved en gennemførelsesretsakt med kvalificeret flertal vedtager at forkaste Kommissionens forslag senest en måned efter dets forelæggelse.
Suspensionen af forpligtelser finder anvendelse på forpligtelser fra fondene for den berørte medlemsstat fra og med den 1. januar i det år, der følger efter vedtagelsen af afgørelsen om suspension.
Rådet vedtager en afgørelse i form af en gennemførelsesretsakt om et forslag fra Kommissionen, jf. stk. 7 og 8, vedrørende suspension af betalinger.
11.   Omfanget og niveauet af suspensionen af forpligtelser eller betalinger skal være forholdsmæssigt, overholde princippet om ligebehandling af medlemsstaterne og tage hensyn til den pågældende medlemsstats økonomiske og sociale forhold, herunder navnlig niveauet for ledighed, fattigdom eller social udstødelse i den pågældende medlemsstat sammenlignet med EU-gennemsnittet og suspensionens indvirkning på den pågældende medlemsstats økonomi. Der skal specifikt tages hensyn til suspensioners indvirkning på programmer, som er af afgørende betydning for håndteringen af ugunstige økonomiske eller sociale forhold.
12.   Suspensionen af forpligtelser må højst omfatte 25 % af de forpligtelser, der vedrører det efterfølgende kalenderår for fondene, eller højst 0,25 % af det nominelle BNP, alt efter hvad der er lavest, i et eller flere af følgende tilfælde:
a)
ved første tilfælde af manglende overholdelse af en procedure i forbindelse med uforholdsmæssigt store underskud, jf. stk. 7
b)
ved første tilfælde af manglende overholdelse i forbindelse med en korrigerende handlingsplan under en procedure i forbindelse med uforholdsmæssigt store ubalancer, jf. stk. 8, litra a)
c)
i tilfælde af manglende overholdelse af de anbefalede korrigerende foranstaltninger under en procedure i forbindelse med uforholdsmæssigt store ubalancer, jf. stk. 8, litra b)
d)
ved første tilfælde af manglende overholdelse, jf. stk. 8, litra c) og d).
I tilfælde af vedvarende manglende overholdelse kan suspensionen af forpligtelser overstige de maksimale procentsatser, der er fastsat i første afsnit.
13.   Rådet ophæver suspensionen af forpligtelser på forslag fra Kommissionen, hvis:
a)
proceduren i forbindelse med uforholdsmæssigt store underskud er suspenderet, jf. artikel 9 i forordning (EF) nr. 1467/97, eller Rådet i henhold til artikel 126, stk. 12, i TEUF har truffet afgørelse om at ophæve afgørelsen om, at der foreligger et uforholdsmæssigt stort underskud
b)
Rådet i overensstemmelse med artikel 8, stk. 2, i forordning (EU) nr. 1176/2011 har godkendt den korrigerende handlingsplan, som den pågældende medlemsstat har forelagt, eller proceduren i forbindelse med uforholdsmæssigt store ubalancer er suspenderet, jf. artikel 10, stk. 5, i nævnte forordning, eller Rådet har afsluttet proceduren i forbindelse med uforholdsmæssigt store ubalancer, jf. artikel 11 i nævnte forordning
c)
Kommissionen har konkluderet, at den pågældende medlemsstat har truffet passende foranstaltninger som omhandlet i forordning (EF) nr. 332/2002
d)
Kommissionen har konkluderet, at den pågældende medlemsstat har truffet passende foranstaltninger til at gennemføre det makroøkonomiske tilpasningsprogram, der er omhandlet i artikel 7 i forordning (EU) nr. 472/2013, eller de foranstaltninger, som Rådet har krævet ved en afgørelse vedtaget i overensstemmelse med artikel 136, stk. 1, i TEUF.
Når Rådet har ophævet suspensionen af forpligtelser, genopfører Kommissionen de suspenderede forpligtelser på budgettet, jf. artikel 6 i forordning (EU, Euratom) 2020/2093.
Suspenderede forpligtelser må ikke genopføres på budgettet efter år 2027.
Fristen for frigørelse af det beløb, der genopføres på budgettet, jf. artikel 105, begynder fra det år, hvor den suspenderede forpligtelse er blevet genopført på budgettet.
En afgørelse om ophævelse af suspensionen af betalinger træffes af Rådet efter forslag fra Kommissionen, når de relevante betingelser i første afsnit er opfyldt. Et forslag fra Kommissionen til en afgørelse om ophævelse af suspensionen af forpligtelser anses for at være vedtaget af Rådet, medmindre Rådet ved en gennemførelsesretsakt med kvalificeret flertal vedtager at forkaste Kommissionens forslag senest en måned efter dets forelæggelse.
14.   Kommissionen holder Europa-Parlamentet informeret om gennemførelsen af denne artikel. Kommissionen skal navnlig, når en af betingelserne i stk. 6, 7 eller 8 er opfyldt for en medlemsstats vedkommende, straks informere Europa-Parlamentet og fremlægge oplysninger om de fonde og programmer, som kunne blive omfattet af en suspension.
Europa-Parlamentet kan opfordre Kommissionen til at indgå i en struktureret dialog om anvendelsen af denne artikel, under hensyntagen fremsendelsen af den information, der er omhandlet i første afsnit.
Kommissionen fremsender forslaget om suspension eller forslaget om ophævelse af en sådan suspension til Europa-Parlamentet og Rådet straks efter dets vedtagelse. Europa-Parlamentet kan opfordre Kommissionen til at redegøre for årsagerne til forslaget.
15.   Senest den 31. december 2025 foretager Kommissionen en gennemgang af denne artikels anvendelse. Den udarbejder til dette formål en rapport, som den fremsender til Europa-Parlamentet og Rådet, om nødvendigt ledsaget af et lovgivningsmæssigt forslag.
16.   Såfremt der sker store ændringer i den sociale og økonomiske situation i Unionen, kan Kommissionen fremlægge et forslag om at revidere anvendelsen af denne artikel, eller Europa-Parlamentet eller Rådet kan i overensstemmelse med henholdsvis artikel 225 eller 241 i TEUF anmode Kommissionen om at fremlægge et sådant forslag.
17.   Denne artikel finder ikke anvendelse på ESF+, AMIF, FIS, IGFV eller på Interregprogrammer.
Artikel 20
Midlertidige foranstaltninger til anvendelse af fondene som reaktion på exceptionelle eller usædvanlige omstændigheder
1.   Hvis Rådet efter den 1. juli 2021 konstaterer, at der er indtruffet en usædvanlig begivenhed, som ligger uden for en eller flere medlemsstaters kontrol, og som har en afgørende virkning på de samlede offentlige finanser, eller et alvorligt økonomisk tilbageslag for euroområdet eller Unionen som helhed, jf. artikel 5, stk. 1, artikel 6, stk. 3, fjerde afsnit, artikel 9, stk. 1, tiende afsnit, og artikel 10, stk. 3, fjerde afsnit, i Rådets forordning (EF) nr. 1466/97 
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, eller konstaterer, at der er indtruffet uventede negative økonomiske forhold med store ugunstige virkninger for de offentlige finanser, jf. artikel 3, stk. 5, og artikel 5, stk. 2, i forordning (EF) nr. 1467/97, kan Kommissionen ved en gennemførelsesafgørelse og for en periode på højst 18 måneder vedtage en eller flere af følgende foranstaltninger, forudsat at disse er strengt nødvendige for at reagere på sådanne exceptionelle eller usædvanlige omstændigheder:
a)
på anmodning af en eller flere berørte medlemsstater forhøje de mellemliggende betalinger med 10 procentpoint over den gældende medfinansieringssats, dog højst 100 %, uanset denne forordnings artikel 112, stk. 3 og 4, og uanset artikel 40 i EHFAF-forordningen, artikel 15 i AMIF-forordningen, artikel 12 i FIS-forordningen og artikel 12 i IGFV-forordningen
b)
tillade, at en medlemsstats myndigheder udvælger støtteoperationer, som er afsluttet fysisk eller fuldt ud gennemført, før ansøgningen om finansiering under programmet er behørigt indgivet til forvaltningsmyndigheden, uanset artikel 63, stk. 6, forudsat at sådanne operationer udføres som reaktion på de exceptionelle omstændigheder
c)
give mulighed for, at udgifter til operationer som reaktion på sådanne omstændigheder kan være støtteberettigede fra den dato, hvor Rådet godkendte, at disse omstændigheder er indtruffet, uanset artikel 63, stk. 7
d)
forlænge fristerne for indsendelse af dokumenter og data til Kommissionen med op til tre måneder uanset artikel 41, stk. 6, artikel 42, stk. 1, artikel 44, stk. 2, og artikel 49, stk. 3, første afsnit.
2.   Kommissionen holder Europa-Parlamentet og Rådet informeret om gennemførelsen af denne artikel. Når en af betingelserne i stk. 1 er opfyldt, informerer Kommissionen straks Europa-Parlamentet og Rådet om sin vurdering af situationen og den påtænkte opfølgning heraf.
3.   Europa-Parlamentet eller Rådet kan opfordre Kommissionen til en struktureret dialog om anvendelsen af denne artikel. Når Kommissionen vurderer situationen og påtænker opfølgning heraf, tager den behørigt hensyn til de holdninger, der er fremsat, og de synspunkter, som udtrykkes gennem den strukturerede dialog.
4.   Hvis de særlige omstændigheder, der har ført til vedtagelsen af disse midlertidige foranstaltninger, fortsætter efter perioden på højst 18 måneder, jf. stk. 1, revurderer Kommissionen situationen og fremsætter, alt efter hvad der er relevant, et lovgivningsforslag om ændring af denne forordning, der giver den nødvendige fleksibilitet til at håndtere disse omstændigheder.
5.   Kommissionen underretter straks og senest to arbejdsdage efter vedtagelsen Europa-Parlamentet og Rådet om den gennemførelsesafgørelse, der er vedtaget i henhold til stk. 1.
AFSNIT III
PROGRAMMERING
KAPITEL I
Generelle bestemmelser om fondene
Artikel 21
Udarbejdelse og indgivelse af programmer
1.   Medlemsstaterne udarbejder i samarbejde med de partnere, der er omhandlet i artikel 8, stk. 1, programmer til gennemførelse af fondene for perioden fra den 1. januar 2021 til den 31. december 2027.
2.   Medlemsstaterne indgiver programmer til Kommissionen senest tre måneder efter indgivelsen af partnerskabsaftalen. For AMIF, FIS og IGFV skal medlemsstaterne forelægge programmer for Kommissionen senest tre måneder efter denne forordnings ikrafttræden eller den relevante fondsspecifikke forordnings ikrafttræden, alt efter hvilken dato der er den seneste.
3.   Medlemsstaterne udarbejder programmer i overensstemmelse med programmodellen i bilag V.
For så vidt angår AMIF, FIS og IGFV udarbejder medlemsstaterne programmer i overensstemmelse med programmodellen i bilag VI.
4.   Når en miljørapport udarbejdes i overensstemmelse med Europa-Parlamentets og Rådets direktiv 2001/42/EF 
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, skal den offentliggøres på programmets websted, jf. artikel 49, stk. 1, i denne forordning.
Artikel 22
Programmernes indhold
1.   Hvert program skal indeholde en strategi for programmets bidrag til de politiske målsætninger eller FRO's specifikke målsætning og formidlingen af dets resultater.
2.   Et program omfatter en eller flere prioriteter. Hver prioritet skal svare til en enkelt politisk målsætning, FRO's specifikke målsætning eller til teknisk bistand gennemført i henhold til artikel 36, stk. 4, eller artikel 37. En prioritet kan bruge støtte fra en eller flere fonde, medmindre den modtager støtte fra FRO eller vedrører teknisk bistand gennemført i henhold til artikel 36, stk. 4, eller artikel 37. En prioritet, der svarer til en politisk målsætning, skal bestå af en eller flere specifikke målsætninger. Mere end én prioritet kan svare til samme politiske målsætning eller til FRO's specifikke målsætning.
For programmer, der støttes af AMIF, FIS og IGFV, skal et program bruge støtte fra én fond og bestå af specifikke målsætninger og specifikke målsætninger for teknisk bistand.
3.   Hvert program skal indeholde:
a)
et sammendrag af de vigtigste udfordringer under hensyntagen til:
i)
økonomiske, sociale og territoriale forskelle samt uligheder, undtagen når det drejer sig om programmer, der støttes af EHFAF
ii)
markedssvigt
iii)
investeringsbehov og komplementaritet og synergier med andre former for støtte
iv)
udfordringer, der er identificeret i relevante landespecifikke henstillinger, relevante nationale eller regionale strategier i den pågældende medlemsstat, herunder dens integrerede nationale energi- og klimaplan, vedrørende principperne i den europæiske søjle for sociale rettigheder, og for så vidt angår AMIF, FIS og IGFV, andre relevante EU-henstillinger rettet til medlemsstaten
v)
udfordringer med hensyn til administrativ kapacitet og styring samt forenklingsforanstaltninger
vi)
en integreret tilgang til håndtering af demografiske udfordringer, hvis det er relevant
vii)
indhøstede erfaringer
viii)
makroregionale strategier og havområdestrategier, hvis medlemsstater og regioner deltager i sådanne strategier
ix)
for så vidt angår programmer, der støttes af AMIF, FIS og IGFV, fremskridt med hensyn til gennemførelsen af relevant gældende EU-ret og relevante handlingsplaner og en begrundelse for valget af specifikke målsætninger
x)
for så vidt angår programmer, der støttes af FRO, omstillingsudfordringer, der er identificeret i de territoriale planer for retfærdig omstilling
Nr. i), ii) og viii) finder ikke anvendelse på programmer, der støttes af AMIF, FIS eller IGFV.
b)
en begrundelse for de udvalgte politiske målsætninger, tilsvarende prioriteter, specifikke målsætninger og former for støtte
c)
for hver prioritet, undtagen teknisk bistand, specifikke målsætninger
d)
for hver specifik målsætning:
i)
de relaterede aktionstyper og deres forventede bidrag til de specifikke målsætninger, makroregionale strategier, havområdestrategier og territoriale planer for retfærdig omstilling støttet af FRO, hvis det er relevant
ii)
outputindikatorer og resultatindikatorer med de tilsvarende delmål og mål
iii)
de vigtigste målgrupper
iv)
tiltag til sikring af ligestilling, inklusion og ikkeforskelsbehandling
v)
angivelse af specifikke målområder, herunder den planlagte anvendelse af integreret territorial investering, lokaludvikling styret af lokalsamfundet eller andre territoriale redskaber
vi)
de interregionale, grænseoverskridende og tværnationale aktioner med støttemodtagere beliggende i mindst én anden medlemsstat eller uden for Unionen, hvis det er relevant
vii)
den påtænkte anvendelse af finansielle instrumenter
viii)
interventionstyper og en vejledende opdeling af de programmerede midler pr. interventionstype
ix)
for så vidt angår FRO's specifikke målsætning begrundelsen for eventuelle beløb, der er overført fra EFRU- og ESF+-midlerne i overensstemmelse med artikel 27, samt deres fordeling pr. regionskategori, som afspejler de planlagte interventionstyper i henhold til de territoriale planer for retfærdig omstilling
e)
for hver prioritet vedrørende teknisk bistand gennemført i henhold til artikel 36, stk. 4:
i)
de relaterede aktionstyper
ii)
outputindikatorer med de tilsvarende delmål og mål
iii)
de vigtigste målgrupper
iv)
interventionstyper og en vejledende opdeling af de programmerede midler pr. interventionstype
f)
den påtænkte anvendelse af teknisk bistand, jf. artikel 37, hvis det er relevant, og relevante interventionstyper
g)
en finansieringsplan, der indeholder:
i)
en tabel med angivelse af de samlede finansielle tildelinger for hver fond og, hvis det er relevant, for hver regionskategori for hele programmeringsperioden og pr. år, herunder eventuelle beløb, der er overført i henhold til artikel 26 eller 27
ii)
for så vidt angår programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden og FRO, en tabel med angivelse af de samlede finansielle tildelinger for hver prioritet pr. fond og pr. regionskategori, hvis det er relevant, og det nationale bidrag, og hvorvidt det består af offentlige eller private bidrag, eller begge dele
iii)
for så vidt angår programmer, der modtager støtte fra EHFAF, en tabel med angivelse for hver specifik målsætning af de samlede finansielle tildelinger af støtten fra fonden og det nationale bidrag
iv)
for så vidt angår programmer, der modtager støtte fra AMIF, FIS og IGFV, en tabel med angivelse af de samlede finansielle bevillinger pr. specifik målsætning og pr. aktionstype, det nationale bidrag, og hvorvidt det består af offentlige eller private bidrag, eller begge dele
h)
den indsats, der gøres for at inddrage de i artikel 8, stk. 1, omhandlede relevante partnere i udarbejdelsen af programmet og disse partneres rolle i gennemførelsen, overvågningen og evalueringen af programmet
i)
for hver grundforudsætning i tilknytning til den valgte specifikke målsætning, der er fastlagt i overensstemmelse med artikel 15 og bilag III og IV, en vurdering af, om grundforudsætningen er opfyldt på datoen for indgivelse af programmet
j)
den påtænkte tilgang til kommunikation og synlighed for programmet gennem definition af dets målsætninger, målgrupper, kommunikationskanaler, herunder udbredelse gennem sociale medier, hvis det er relevant, det planlagte budget og relevante indikatorer for overvågning og evaluering
k)
programmyndighederne og organet eller i tilfælde af teknisk bistand i henhold til artikel 36, stk. 5, hvis det er relevant, organer, der modtager betaling fra Kommissionen.
Nærværende stykkes litra a), nr. i), ii) og viii), finder ikke anvendelse på programmer, der er begrænset til at støtte den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen. Nærværende stykkes litra d) finder ikke anvendelse på den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen.
For så vidt angår EFRU, Samhørighedsfonden, ESF+, FRO og EHFAF skal programmet ledsages af en liste til information om planlagte operationer af strategisk betydning med en tidsplan.
Hvis der i overensstemmelse med litra k) identificeres mere end et organ, som skal modtage betalinger fra Kommissionen, skal medlemsstaten fastsætte andelen af de refunderede beløb mellem disse organer.
4.   Uanset stk. 3, litra b)-e), skal der for hver specifik målsætning i programmer, der støttes af AMIF, FIS og IGFV, fremlægges følgende:
a)
en beskrivelse af udgangssituationen, udfordringer og tiltag, som støttes af fonden
b)
angivelse af gennemførelsesforanstaltningerne
c)
en vejledende liste over aktioner og deres forventede bidrag til de specifikke målsætninger
d)
hvis det er relevant, en begrundelse for den operationelle støtte, specifikke aktioner, krisebistand og aktioner som omhandlet i artikel 19 og 20 i AMIF-forordningen
e)
outputindikatorer og resultatindikatorer med de tilsvarende delmål og mål
f)
en vejledende opdeling af de programmerede midler pr. interventionstype.
5.   Interventionstyperne skal være baseret på en nomenklatur, der er fastsat i bilag I. For så vidt angår programmer, der modtager støtte fra EHFAF, AMIF, FIS og IGFV, skal interventionstyperne være baseret på en nomenklatur, der er fastsat i de fondsspecifikke forordninger.
6.   For så vidt angår programmer i forbindelse med EFRU, ESF+, Samhørighedsfonden og FRO, skal den tabel, der er omhandlet i stk. 3, litra g), nr. ii), omfatte beløbene for årene 2021-2027, herunder fleksibilitetsbeløbet.
7.   Medlemsstaten underretter Kommissionen om eventuelle ændringer i de oplysninger, der er omhandlet i stk. 3, første afsnit, litra k), uden at kræve en programændring.
8.   For så vidt angår programmer, der støttes af FRO, forelægger medlemsstaterne Kommissionen de territoriale planer for retfærdig omstilling som en del af programmet eller programmerne eller af en anmodning om ændring.
Artikel 23
Godkendelse af programmer
1.   Kommissionen vurderer programmet og dets overensstemmelse med denne forordning og de fondsspecifikke forordninger samt, for så vidt angår EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF, dets sammenhæng med den relevante partnerskabsaftale. Kommissionen tager ved vurderingen navnlig hensyn til relevante landespecifikke henstillinger, relevante udfordringer, der er identificeret i den integrerede nationale energi- og klimaplan, og principperne i den europæiske søjle for sociale rettigheder samt den måde, hvorpå de er behandlet.
2.   Kommissionen kan fremsætte bemærkninger senest tre måneder efter medlemsstatens indgivelse af programmet.
3.   Medlemsstaten gennemgår programmet under hensyntagen til Kommissionens bemærkninger.
4.   Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af programmet senest fem måneder efter datoen for medlemsstatens første indgivelse af programmet.
Artikel 24
Ændring af programmer
1.   Medlemsstaten kan indgive en begrundet anmodning om en ændring af et program sammen med det ændrede program med en beskrivelse af ændringens forventede indvirkning på opfyldelsen af målsætningerne.
2.   Kommissionen vurderer ændringen og dens overensstemmelse med denne forordning og med de fondsspecifikke forordninger, herunder krav på nationalt plan, og kan fremsætte bemærkninger senest to måneder efter indgivelsen af det ændrede program.
3.   Medlemsstaten gennemgår det ændrede program under hensyntagen til Kommissionens bemærkninger.
4.   Kommissionen vedtager en afgørelse om godkendelse af ændringen af et program senest fire måneder efter, at programændringsanmodningen blev indgivet af medlemsstaten.
5.   For så vidt angår programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden og FRO, kan medlemsstaten i programmeringsperioden overføre op til 8 % af den oprindelige tildeling for en prioritet og ikke mere end 4 % af programbudgettet til en anden prioritet i samme program under den samme fond. For så vidt angår de programmer, der modtager støtte fra EFRU, ESF+ og FRO, må overførslen kun vedrøre tildelinger til den samme regionskategori.
For så vidt angår programmer, der modtager støtte fra EHFAF, kan medlemsstaten i programmeringsperioden overføre op til 8 % af den oprindelige tildeling for en specifik målsætning til en anden specifik målsætning, herunder teknisk bistand gennemført i henhold til artikel 36, stk. 4.
For så vidt angår programmer, der modtager støtte fra AMIF, FIS og IGFV, kan medlemsstaten i programmeringsperioden overføre tildelinger mellem aktionstyper inden for samme prioritet og derudover et beløb på op til 15 % af den oprindelige tildeling for en prioritet til en anden prioritet under samme fond.
Sådanne overførsler må ikke påvirke foregående år. Overførslerne og relaterede ændringer betragtes ikke som væsentlige, og de forudsætter ikke en afgørelse fra Kommissionen om godkendelse af ændringen af programmet. De skal dog opfylde alle forskriftsmæssige krav og på forhånd godkendes af overvågningsudvalget i medfør af artikel 40, stk. 2, litra d). Medlemsstaten indgiver en ændret tabel til Kommissionen, jf. artikel 22, stk. 3, litra g), nr. ii), iii) eller iv), alt efter hvad der er relevant, sammen med eventuelle relaterede ændringer af programmet.
6.   For rettelser af rent administrativ eller redaktionel art, som ikke påvirker gennemførelsen af programmet, kræves der ingen godkendelse fra Kommissionen. Medlemsstaterne underretter Kommissionen om sådanne rettelser.
7.   For så vidt angår programmer, der modtager støtte fra EHFAF, forudsætter ændringer af programmer vedrørende indførelsen af indikatorer ikke godkendelse fra Kommissionen.
Artikel 25
Fælles støtte fra EFRU, ESF+, Samhørighedsfonden og FRO
1.   EFRU, ESF+, Samhørighedsfonden og FRO kan i fællesskab yde støtte til programmer under målet om investeringer i beskæftigelse og vækst.
2.   EFRU og ESF+ kan som supplement og inden for en grænse på 15 % af støtten fra disse fonde til hver prioritet i et program finansiere hele eller en del af en operation, hvortil omkostningerne er berettigede til støtte fra den anden fond på grundlag af den pågældende fonds regler for støtteberettigelse, forudsat at sådanne omkostninger er nødvendige for gennemførelsen. Denne mulighed finder ikke anvendelse på de midler fra EFRU og ESF+, der overføres til FRO i overensstemmelse med artikel 27.
Artikel 26
Overførsel af midler
1.   Medlemsstaterne kan i partnerskabsaftalen eller i en anmodning om ændring af et program, såfremt dette er godkendt af overvågningsudvalget for programmet i henhold til artikel 40, stk. 2, litra d), anmode om, at op til 5 % af hver fonds oprindelige nationale tildeling overføres til et eller flere instrumenter under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten for det pågældende instrument.
Summen af de overførsler, der er omhandlet i dette stykkes første afsnit, og bidragene i henhold til artikel 14, stk. 1, første afsnit, må ikke overstige 5 % af hver fonds oprindelige nationale tildeling.
Medlemsstaterne kan også i partnerskabsaftalen eller i anmodningen om ændring af et program anmode om overførsel af op til 5 % af hver fonds oprindelige nationale tildeling til en eller flere andre fonde, bortset fra de overførsler, der er omhandlet i fjerde afsnit.
Medlemsstaterne kan også i partnerskabsaftalen eller i anmodningen om ændring af et program anmode om en yderligere overførsel på op til 20 % af den oprindelige nationale tildeling pr. fond mellem EFRU, ESF+ eller Samhørighedsfonden inden for medlemsstatens samlede midler under målet om investeringer i beskæftigelse og vækst. De medlemsstater, hvis samlede gennemsnitlige arbejdsløshedsprocent for perioden 2017-2019 er under 3 %, kan anmode om en sådan yderligere overførsel på op til 25 % af den oprindelige nationale tildeling.
2.   Overførte midler anvendes i overensstemmelse med reglerne for den fond eller det instrument, som midlerne overføres til, og, i tilfælde af overførsler til instrumenter under direkte eller indirekte forvaltning, til fordel for den pågældende medlemsstat.
3.   Anmodninger om ændring af et program skal indeholde det samlede beløb, der overføres for hvert år pr. fond og pr. regionskategori, hvis det er relevant, de skal være behørigt begrundet med hensyn til den komplementaritet og virkning, der skal opnås, og de skal ledsages af det eller de ændrede programmer i overensstemmelse med artikel 24.
4.   Efter høring af den pågældende medlemsstat skal Kommissionen gøre indsigelse mod en anmodning om overførsel i den relaterede programændring, hvis en sådan overførsel ville være til skade for opfyldelsen af målsætningerne for det program, hvorfra midlerne skal overføres.
Kommissionen gør også indsigelse mod anmodningen, hvis den finder, at medlemsstaten ikke har givet en fyldestgørende begrundelse for overførslen med hensyn til de resultater, der skal opnås, eller det bidrag, der skal ydes til målsætningerne for den modtagende fond eller det modtagende instrument under direkte eller indirekte forvaltning.
5.   Hvis anmodningen om overførsel vedrører ændring af et program, kan der kun overføres midler vedrørende fremtidige kalenderår.
6.   FRO-midler, herunder eventuelle midler overført fra EFRU og ESF+ i overensstemmelse med artikel 27, må ikke overføres til andre fonde eller instrumenter i henhold til nærværende artikels stk. 1-5.
FRO må ikke modtage overførsler i henhold til stk. 1-5.
7.   Hvis Kommissionen ikke har indgået en retlig forpligtelse inden for rammerne af den direkte eller indirekte forvaltning af de midler, der er overført i henhold til stk. 1, kan de tilsvarende midler, der ikke er indgået forpligtelser for, tilbageføres til den fond, hvorfra de oprindelig blev overført, og tildeles et eller flere programmer.
Med henblik herpå indgiver medlemsstaten en anmodning om en programændring i overensstemmelse med artikel 24, stk. 1, senest fire måneder inden den frist for forpligtelser, der er fastsat i artikel 114, stk. 2, første afsnit, i finansforordningen.
8.   Midler, der tilbageføres til den fond, hvorfra de oprindelig blev overført, og som tildeles et eller flere programmer, anvendes i overensstemmelse med reglerne i denne forordning og de fondsspecifikke forordninger fra datoen for indgivelse af anmodningen om programændring.
9.   For midler, der tilbageføres til den fond, hvorfra de oprindelig blev overført, og som tildeles et program i henhold til denne artikels stk. 7, begynder frigørelsesfristen, jf. artikel 105, stk. 1, i det år, hvor de tilsvarende budgetforpligtelser indgås.
Artikel 27
Overførsel af midler fra EFRU og ESF+ til FRO
1.   Medlemsstaterne kan på frivillig basis anmode om, at de midler, der er til rådighed for FRO under målet om investeringer i beskæftigelse og vækst i henhold til artikel 3 i FRO-forordningen, suppleres med midler fra EFRU, ESF+ eller en kombination heraf fra den regionskategori, hvor det berørte område er beliggende. De samlede midler fra EFRU og ESF+, der overføres til FRO, må ikke overstige tre gange størrelsen af den FRO-tildeling, der er omhandlet i artikel 110, stk. 1, litra g). De midler, der overføres fra enten EFRU eller ESF+, må ikke overstige 15 % af den respektive EFRU- og ESF+-tildeling til den berørte medlemsstat. Medlemsstaterne skal i disse anmodninger angive det samlede beløb, der er overført for hvert år pr. regionskategori.
2.   De respektive overførsler af EFRU- og ESF+-midler til den eller de prioriteter, der støttes af FRO, skal afspejle interventionstyperne i overensstemmelse med de oplysninger, der er indeholdt i programmet i henhold til artikel 22, stk. 3, litra d), nr. ix). Sådanne overførsler betragtes som endelige.
3.   FRO-midlerne, herunder de midler, der overføres fra EFRU og ESF+, anvendes i overensstemmelse med de regler, der er fastsat i denne forordning og i FRO-forordningen. Reglerne i EFRU- og Samhørighedsfondsforordningen og ESF+-forordningen finder ikke anvendelse på de EFRU- og ESF+-midler, der overføres i henhold til stk. 1.
KAPITEL II
Territorial udvikling
Artikel 28
Integreret territorial udvikling
Hvis en medlemsstat støtter integreret territorial udvikling, skal den gøre det via territoriale eller lokale udviklingsstrategier i en eller flere af følgende former:
a)
integrerede territoriale investeringer
b)
lokaludvikling styret af lokalsamfundet eller
c)
et andet territorialt redskab til støtte for initiativer, som medlemsstaterne har udformet.
Hvor territoriale eller lokale udviklingsstrategier gennemføres under mere end én fond, sørger medlemsstaten for sammenhæng og koordinering mellem de pågældende fonde.
Artikel 29
Territoriale strategier
1.   Territoriale strategier, der gennemføres i henhold til artikel 28, litra a) eller c), skal indeholde følgende elementer:
a)
det geografiske område, som er omfattet af strategien
b)
en analyse af udviklingsbehovene og potentialet i området, herunder økonomiske, sociale og miljømæssige forbindelser
c)
en beskrivelse af en integreret tilgang til håndtering af de identificerede udviklingsbehov og potentialet i området
d)
en beskrivelse af inddragelsen af partnerne, jf. artikel 8, i udarbejdelsen og gennemførelsen af strategien.
De kan også indeholde en liste over operationer, der skal støttes.
2.   Territoriale strategier henhører under de relevante territoriale myndigheders eller organers ansvar. Eksisterende strategiske dokumenter vedrørende de omfattede områder kan anvendes til territoriale strategier.
3.   Hvis listen over operationer, der skal støttes, ikke er blevet medtaget i den territoriale strategi, skal de relevante territoriale myndigheder eller organer udvælge eller inddrages i udvælgelsen af operationer.
4.   Når de myndigheder eller organer, der er omhandlet i stk. 2, udarbejder territoriale strategier, samarbejder de med de relevante forvaltningsmyndigheder med henblik på at fastlægge omfanget af operationer, der skal støttes i det relevante program.
De udvalgte operationer skal være i overensstemmelse med den territoriale strategi.
5.   Hvis en territorial myndighed eller et territorialt organ udfører opgaver, der henhører under forvaltningsmyndighedens ansvar, bortset fra udvælgelsen af operationer, skal forvaltningsmyndigheden udpege den pågældende myndighed som et bemyndiget organ.
6.   Der kan ydes støtte til udarbejdelsen og udformningen af territoriale strategier.
Artikel 30
Integreret territorial investering
Hvis en territorial strategi, jf. artikel 29, omfatter investeringer, der modtager støtte fra en eller flere fonde, fra mere end ét program eller fra mere end én prioritet i det samme program, kan aktioner gennemføres som en integreret territorial investering.
Artikel 31
Lokaludvikling styret af lokalsamfundet
1.   Hvis en medlemsstat i medfør af artikel 28 finder det hensigtsmæssigt, støtter EFRU, ESF+, FRO og EHFAF lokaludvikling styret af lokalsamfundet.
2.   Medlemsstaten sikrer, at lokaludvikling styret af lokalsamfundet:
a)
fokuserer på subregionale områder
b)
styres af lokale aktionsgrupper, der består af repræsentanter for offentlige og private lokale socioøkonomiske interesser, hvor ingen enkelt interessegruppe alene udøver kontrol over beslutningstagningen
c)
gennemføres via strategier i overensstemmelse med artikel 32
d)
støtter netværkssamarbejde, tilgængelighed, nyskabende elementer i den lokale sammenhæng og, hvis det er relevant, samarbejde med andre territoriale aktører.
3.   Hvis der er støtte til strategier, der er omhandlet i stk. 2, litra c), til rådighed fra mere end én fond, iværksætter de relevante forvaltningsmyndigheder en fælles indkaldelse af interessetilkendegivelser med henblik på udvælgelse af disse strategier og nedsætter et fælles udvalg for alle de berørte fonde til at overvåge gennemførelsen af disse strategier. De relevante forvaltningsmyndigheder kan vælge én af de pågældende fonde til at støtte alle forberedelses-, forvaltnings- og aktivitetsomkostninger, der er omhandlet i artikel 34, stk. 1, litra a) og c), vedrørende disse strategier.
4.   Hvis gennemførelsen af en sådan strategi involverer støtte fra mere end én fond, kan de relevante forvaltningsmyndigheder vælge én af de pågældende fonde som den ledende fond.
5.   Under respekt for anvendelsesområdet og reglerne for støtteberettigelse for hver fond, der deltager i at støtte strategien, finder den ledende fonds regler anvendelse på denne strategi. Myndighederne for de øvrige fonde skal forlade sig på beslutninger og forvaltningsverificeringer, der foretages af den kompetente myndighed for den ledende fond.
6.   Myndigheden for den ledende fond giver myndighederne for andre fonde de oplysninger, der er nødvendige for at overvåge og foretage betalinger i overensstemmelse med de regler, der er fastsat i de fondsspecifikke forordninger.
Artikel 32
Lokaludviklingsstrategier styret af lokalsamfundet
1.   De relevante forvaltningsmyndigheder sikrer, at hver enkelt strategi, der er omhandlet i artikel 31, stk. 2, litra c), indeholder følgende elementer:
a)
det geografiske område og den befolkning, strategien omfatter
b)
processen med at involvere lokalsamfundet i udviklingen af strategien
c)
en analyse af udviklingsbehovene og potentialet i området
d)
målsætningerne for strategien, herunder målbare mål for resultater, og tilknyttede planlagte aktioner
e)
forvaltnings-, overvågnings- og evalueringsordninger, der dokumenterer den lokale aktionsgruppes kapacitet til at gennemføre strategien
f)
en finansieringsplan, herunder den planlagte tildeling fra hver enkelt fond, og endvidere, hvis det er relevant, den planlagte tildeling fra ELFUL og hvert enkelt berørt program.
Den kan også indeholde de type foranstaltninger og operationer, der skal finansieres af hver berørt fond.
2.   De relevante forvaltningsmyndigheder fastlægger kriterier for udvælgelse af disse strategier, nedsætter et udvalg til at foretage denne udvælgelse og godkender de strategier, der udvælges af det pågældende udvalg.
3.   De relevante forvaltningsmyndigheder færdiggør den første runde af udvælgelsen af strategier og sikrer, at de udvalgte lokale aktionsgrupper kan varetage de opgaver, der er fastsat i artikel 33, stk. 3, senest 12 måneder efter datoen for afgørelsen om godkendelse af programmet eller, i tilfælde af strategier, der støttes af mere end én fond, senest 12 måneder efter datoen for afgørelsen om godkendelse af det sidste berørte program.
4.   I afgørelsen om godkendelse af en strategi fastlægges tildelingen for hver enkelt berørte fond og hvert enkelt berørte program og fastlægges ansvaret for forvaltnings- og kontrolopgaverne under programmet eller programmerne.
Artikel 33
Lokale aktionsgrupper
1.   Lokale aktionsgrupper skal udforme og gennemføre de strategier, der er omhandlet i artikel 31, stk. 2, litra c).
2.   Forvaltningsmyndighederne sikrer, at de lokale aktionsgrupper er inkluderende, og at de enten udvælger én partner i gruppen til at være ledende partner i administrative og finansielle spørgsmål eller slutter sig sammen i en lovmæssigt oprettet fælles struktur.
3.   Følgende opgaver varetages udelukkende af de lokale aktionsgrupper:
a)
opbygning af lokale aktørers kapacitet til at udvikle og gennemføre operationer
b)
udarbejdelse af en ikkediskriminerende og gennemsigtig udvælgelsesprocedure og -kriterier, så interessekonflikter undgås og det sikres, at ingen interessegruppe alene kan udøve kontrol med udvælgelsesafgørelser
c)
udarbejdelse og offentliggørelse af indkaldelser af forslag
d)
udvælgelse af operationer og fastsættelse af støttebeløb samt forelæggelse af forslagene for det organ, der er ansvarligt for endelig verificering af støtteberettigelse forud for godkendelse
e)
overvågning af fremskridtene hen imod opfyldelsen af strategiens målsætninger
f)
evaluering af gennemførelsen af strategien.
4.   Hvis lokale aktionsgrupper udfører opgaver, som ikke er omfattet af stk. 3, og som forvaltningsmyndigheden, eller den udbetalende myndighed hvis ELFUL udvælges som en ledende fond, har ansvaret for, skal forvaltningsmyndigheden udpege disse lokale aktionsgrupper som bemyndigede organer i overensstemmelse med de fondsspecifikke regler.
5.   Den lokale aktionsgruppe kan være en støttemodtager og kan gennemføre operationer i overensstemmelse med strategien forudsat, at den lokale aktionsgruppe sikrer, at princippet om adskillelse af funktioner overholdes.
Artikel 34
Støtte fra fondene til lokaludvikling styret af lokalsamfundet
1.   Medlemsstaten sikrer, at støtte fra fondene til lokaludvikling styret af lokalsamfundet omfatter:
a)
kapacitetsopbygning og forberedende aktioner, der støtter udarbejdelsen og den fremtidige gennemførelse af strategien
b)
gennemførelsen af operationer, herunder samarbejdsaktiviteter og forberedelse heraf, der er udvalgt under strategien
c)
forvaltning, overvågning og evaluering af strategien og dens aktiviteter, herunder facilitering af udvekslinger mellem interessenter.
2.   Den støtte, der er omhandlet i stk. 1, litra a), er støtteberettiget, uanset om strategien efterfølgende udvælges til finansiering eller ej.
Den støtte, der er omhandlet i stk. 1, litra c), må ikke overstige 25 % af det samlede offentlige bidrag til strategien.
KAPITEL III
Teknisk bistand
Artikel 35
Teknisk bistand på Kommissionens initiativ
1.   På Kommissionens initiativ kan fondene yde støtte til forberedende arbejde, overvågning, kontrol, revision, evaluering, kommunikation, herunder institutionel formidling om Unionens politiske prioriteter, synlighed og alle de administrative og tekniske bistandsaktioner, der er nødvendige for gennemførelsen af denne forordning, og, hvis det er relevant, med tredjelande.
2.   De aktioner, der er omhandlet i stk. 1, kan navnlig omfatte:
a)
bistand til projektforberedelse og -vurdering
b)
støtte til øget institutionel kapacitet og opbygning af administrativ kapacitet med henblik på en effektiv forvaltning af fondene
c)
undersøgelser i tilknytning til Kommissionens rapportering om fondene og til samhørighedsrapporten
d)
foranstaltninger vedrørende analyse, forvaltning, overvågning, informationsudveksling og gennemførelse af fondene samt foranstaltninger vedrørende gennemførelsen af kontrolsystemer og teknisk og administrativ bistand
e)
evalueringer, rapporter fra eksperter, statistikker og undersøgelser, også af almen karakter, vedrørende fondenes nuværende og fremtidige drift
f)
aktioner med henblik på at udbrede oplysninger, støtte netværksarbejde, hvis det er relevant, udføre kommunikationsaktiviteter med særlig vægt på resultaterne og merværdien af støtte fra fondene og på at øge bevidstheden samt fremme samarbejde og udveksling af erfaringer, herunder med tredjelande
g)
installation, drift og sammenkobling af IT-systemer til forvaltning, overvågning, revision, kontrol og evaluering
h)
aktioner til at forbedre evalueringsmetoder og udveksling af oplysninger om evalueringspraksis
i)
aktioner vedrørende revision
j)
styrkelse af den nationale og regionale kapacitet vedrørende investeringsplanlægning, finansieringsbehov, udarbejdelse, udformning og gennemførelse af finansielle instrumenter, fælles handlingsplaner og store projekter
k)
formidling af god praksis for at bistå medlemsstaterne med at styrke kapaciteten hos de relevante partnere, der er omhandlet i artikel 8, stk. 1, og deres paraplyorganisationer.
3.   Kommissionen afsætter mindst 15 % af midlerne til teknisk bistand på Kommissionens initiativ for at tilvejebringe større effektivitet i kommunikationen til offentligheden og stærkere synergier mellem de kommunikationsaktiviteter, der udføres på Kommissionens initiativ, ved at udvide videnbasen om resultater, navnlig gennem mere effektiv dataindsamling og -formidling, evalueringer og rapportering, og især ved at fremhæve fondenes bidrag til at forbedre borgernes liv, og ved at gøre støtten fra fondene mere synlig samt ved at øge bevidstheden om resultaterne og merværdien af denne støtte. Informations-, kommunikations- og synlighedsforanstaltninger om resultaterne og merværdien af støtte fra fondene med særligt fokus på operationer skal videreføres efter programmernes afslutning, hvor det er relevant. Sådanne foranstaltninger skal også bidrage til den institutionelle formidling af Unionens politiske prioriteter, for så vidt de vedrører denne forordnings generelle målsætninger.
4.   Aktionerne omhandlet i stk. 1 kan omfatte foregående og efterfølgende programmeringsperioder.
5.   Kommissionen fastlægger sine planer, når et bidrag fra fondene påtænkes, i overensstemmelse med finansforordningens artikel 110.
6.   De i denne artikel omhandlede aktioner kan alt efter deres formål finansieres som enten drifts- eller administrationsudgifter.
7.   I overensstemmelse med artikel 193, stk. 2, andet afsnit, litra a), i finansforordningen kan tekniske bistandsaktioner på Kommissionens initiativ, der støttes i henhold til denne forordning under direkte forvaltning, og de underliggende omkostninger i behørigt begrundede tilfælde, der anføres i finansieringsafgørelsen, og i en begrænset periode betragtes som støtteberettigede fra den 1. januar 2021, selv om disse aktioner blev gennemført, og omkostningerne påløb, før ansøgningen om tilskud blev indgivet.
Artikel 36
Teknisk bistand i medlemsstaterne
1.   På en medlemsstats initiativ kan fondene yde støtte til aktioner, der kan vedrøre foregående og efterfølgende programmeringsperioder, og som er nødvendige for en effektiv forvaltning og anvendelse af de pågældende fonde, herunder til kapacitetsopbygning hos de partnere, der er omhandlet i artikel 8, stk. 1, samt for at yde finansiering til varetagelse af blandt andet funktioner som for eksempel forberedelse, uddannelse, forvaltning, overvågning, evaluering, synlighed og kommunikation.
Midlerne til teknisk bistand i henhold til denne artikel og artikel 37 skal ikke tages i betragtning med henblik på tematisk koncentration i overensstemmelse med de fondsspecifikke regler.
2.   Hver fond kan støtte tekniske bistandsaktioner, der er støtteberettigede under en eller flere af de øvrige fonde.
3.   EU-bidrag til teknisk bistand i en medlemsstat ydes i henhold til enten artikel 51, litra b) eller e).
Medlemsstaten skal angive sit valg af form for EU-bidrag til teknisk bistand i partnerskabsaftalen i overensstemmelse med bilag II. Dette valg skal gælde for alle programmer i den pågældende medlemsstat i hele programmeringsperioden og kan ikke ændres efterfølgende.
For så vidt angår programmer, der modtager støtte fra AMIF, FIS og IGFV, og for Interregprogrammer ydes EU-bidrag til teknisk bistand kun i henhold til artikel 51, litra e).
4.   Når EU-bidrag til teknisk bistand i en medlemsstat refunderes i henhold til artikel 51, litra b), gælder følgende elementer:
a)
teknisk bistand tager form af en prioritet, der vedrører en enkelt fond i et eller flere programmer, eller af et særprogram eller en kombination heraf
b)
det beløb fra fondene, der tildeles teknisk bistand, er begrænset til følgende:
i)
for støtte fra EFRU under målet om investeringer i beskæftigelse og vækst: 3,5 %
ii)
for støtte fra Samhørighedsfonden: 2,5 %
iii)
for støtte fra ESF+: 4 % og for programmer i henhold til artikel 4, stk. 1, litra m), i ESF+-forordningen: 5 %
iv)
for støtte fra FRO: 4 %
v)
for EFRU, ESF+ og Samhørighedsfonden, når det samlede beløb tildelt en medlemsstat under målet om investeringer i beskæftigelse og vækst ikke overstiger 1 mia. EUR: 6 %
vi)
for støtte fra EHFAF: 6 %
vii)
for programmer under målet om investeringer i beskæftigelse og vækst, som kun vedrører regionerne i den yderste periferi, forhøjes procentsatsen med 1 procentpoint.
5.   Når EU-bidrag til teknisk bistand refunderes i henhold til artikel 51, litra e), gælder følgende elementer:
a)
Det beløb fra fondene, der tildeles teknisk bistand, identificeres som en del af de finansielle tildelinger til hver prioritet i programmet i overensstemmelse med artikel 22, stk. 3, litra g), nr. ii), og for EHFAF, hver specifik målsætning i overensstemmelse med nævnte stykkes litra g), nr. iii); det tager ikke form af en særskilt prioritet eller et særprogram, bortset fra programmer, der modtager støtte fra AMIF, FIS eller IGFV, hvor det tager form af en specifik målsætning.
b)
Refusion foretages ved at anvende de procentsatser, der er fastlagt i nr. i)-vii), på de støtteberettigede udgifter, som indgår i hver betalingsanmodning i henhold til artikel 91, stk. 3, litra a) eller c), alt efter hvad der er relevant, og fra samme fond, som de støtteberettigede udgifter refunderes til, til et eller flere organer, der modtager betalinger fra Kommissionen i overensstemmelse med artikel 22, stk. 3, litra k)
i)
for støtte fra EFRU under målet om investeringer i beskæftigelse og vækst: 3,5 %
ii)
for støtte fra Samhørighedsfonden: 2,5 %
iii)
for støtte fra ESF+: 4 % og for programmer i henhold til artikel 4, stk. 1, litra m), i ESF+-forordningen: 5 %
iv)
for støtte fra FRO: 4 %
v)
for EFRU, ESF+ og Samhørighedsfonden, når det samlede beløb tildelt en medlemsstat under målet om investeringer i beskæftigelse og vækst ikke overstiger 1 mia. EUR, den procentsats, der refunderes for teknisk bistand: 6 %
vi)
for støtte fra EHFAF, AMIF, FIS og IGFV: 6 %
vii)
for programmer under målet om investeringer i beskæftigelse og vækst, som kun vedrører regionerne i den yderste periferi, forhøjes procentsatsen med 1 procentpoint
c)
De beløb, der tildeles teknisk bistand som identificeret i programmet, svarer til procentsatserne i litra b), nr. i)-vi), for hver prioritet og fond.
6.   Særlige regler for teknisk bistand for Interregprogrammer fastsættes i Interregforordningen.
Artikel 37
Finansiering, der ikke er knyttet til omkostninger ved teknisk bistand i medlemsstaterne
Som supplement til artikel 36 kan en medlemsstat foreslå at iværksætte yderligere aktioner vedrørende teknisk bistand for at styrke den kapacitet og effektivitet hos offentlige myndigheder og organer, støttemodtagere og relevante partnere, som er nødvendig med henblik på en effektiv forvaltning og anvendelse af fondene.
Støtte til sådanne aktioner gennemføres ved hjælp af finansiering, der ikke er knyttet til omkostninger, jf. artikel 95. Sådan støtte kan også tage form af et særprogram.
AFSNIT IV
OVERVÅGNING, EVALUERING, KOMMUNIKATION OG SYNLIGHED
KAPITEL I
Overvågning
Artikel 38
Overvågningsudvalg
1.   Hver medlemsstat nedsætter efter høring af forvaltningsmyndigheden et udvalg til at overvåge gennemførelsen af programmet (»overvågningsudvalget«), senest tre måneder efter at den pågældende medlemsstat har fået meddelt afgørelsen om godkendelse af programmet.
Medlemsstaten kan nedsætte et enkelt overvågningsudvalg til at dække mere end ét program.
2.   Hvert overvågningsudvalg vedtager selv sin forretningsorden, herunder bestemmelser vedrørende forebyggelse af enhver interessekonflikt og anvendelse af princippet om gennemsigtighed.
3.   Overvågningsudvalget mødes mindst en gang om året og behandler alle spørgsmål, der påvirker programmets fremskridt med hensyn til at opfylde dets målsætninger.
4.   Overvågningsudvalgets forretningsorden og data og oplysninger, der deles med overvågningsudvalget, offentliggøres på det websted, der er omhandlet i artikel 49, stk. 1, med forbehold af artikel 69, stk. 5.
5.   Denne artikels stk. 1-4 finder ikke anvendelse på programmer, der er begrænset til den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen, og dertil knyttet teknisk bistand.
Artikel 39
Overvågningsudvalgets sammensætning
1.   Hver medlemsstat fastlægger sammensætningen af overvågningsudvalget og sikrer en afbalanceret repræsentation af de relevante myndigheder i medlemsstaten og bemyndigede organer samt af repræsentanter for de i artikel 8, stk. 1, omhandlede partnere via en gennemsigtig proces.
Hvert medlem af overvågningsudvalget har en stemme. Forretningsordenen fastlægger udøvelsen af stemmeretten og de nærmere procedureregler i overvågningsudvalget i overensstemmelse med den pågældende medlemsstats institutionelle, retlige og finansielle rammer.
Forretningsordenen kan tillade ikkemedlemmer, herunder EIB, at deltage i overvågningsudvalgets arbejde.
Formandskabet for overvågningsudvalget varetages af en repræsentant for medlemsstaten eller for forvaltningsmyndigheden.
Listen over overvågningsudvalgets medlemmer offentliggøres på det websted, der er omhandlet i artikel 49, stk. 1.
2.   Repræsentanter for Kommissionen deltager i overvågningsudvalgets arbejde med overvågningsfunktion og rådgivende funktion.
3.   For så vidt angår AMIF, FIS og IGFV kan relevante decentraliserede agenturer deltage i overvågningsudvalgets arbejde.
Artikel 40
Overvågningsudvalgets funktioner
1.   Overvågningsudvalget undersøger:
a)
fremskridt med hensyn til gennemførelsen af programmet og opnåelse af delmål og mål
b)
eventuelle spørgsmål, som påvirker programmets præstation, og de foranstaltninger, der er truffet for at håndtere disse spørgsmål
c)
programmets bidrag til at håndtere de udfordringer, der er identificeret i de relevante landespecifikke henstillinger, som er knyttet til gennemførelsen af programmet
d)
de elementer i forhåndsvurderingen, der er anført i artikel 58, stk. 3, og det strategidokument, der er omhandlet i artikel 59, stk. 1
e)
fremskridt med hensyn til gennemførelsen af evalueringer, sammenfatninger af evalueringer og enhver opfølgning på konstaterede forhold
f)
gennemførelsen af kommunikations- og synlighedsaktioner
g)
fremskridt med hensyn til gennemførelsen af operationer af strategisk betydning, hvis det er relevant
h)
opfyldelse af grundforudsætninger og deres anvendelse i hele programmeringsperioden
i)
fremskridt med hensyn til opbygningen af administrativ kapacitet for offentlige institutioner, partnere og støttemodtagere, hvis det er relevant
j)
oplysninger vedrørende gennemførelsen af programmets bidrag til InvestEU-programmet i overensstemmelse med artikel 14 eller af de midler, der overføres i overensstemmelse med artikel 26, hvis det er relevant.
For så vidt angår de programmer, der modtager støtte fra EHFAF, høres overvågningsudvalget og afgiver, såfremt det anser det for hensigtsmæssigt, en udtalelse om enhver ændring af det program, som foreslås af forvaltningsmyndigheden.
2.   Overvågningsudvalget godkender:
a)
den metode og de kriterier, der er blevet anvendt ved udvælgelse af operationer, herunder eventuelle ændringer heraf, jf. dog artikel 33, stk. 3, litra b), c) og d); efter anmodning fra Kommissionen forelægges den metode og de kriterier, der er blevet anvendt ved udvælgelse af operationer, herunder eventuelle ændringer heraf, for Kommissionen mindst 15 arbejdsdage forud for forelæggelsen for overvågningsudvalget
b)
de årlige præstationsrapporter for programmer, der modtager støtte fra AMIF, FIS og IGFV, og den endelige præstationsrapport for programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF
c)
evalueringsplanen og enhver ændring heraf
d)
ethvert forslag fra forvaltningsmyndigheden om ændring af et program, herunder overførsler i overensstemmelse med artikel 24, stk. 5, og artikel 26, bortset fra de programmer, der modtager støtte fra EHFAF.
3.   Overvågningsudvalget kan fremsætte henstillinger til forvaltningsmyndigheden, herunder om foranstaltninger til at mindske den administrative byrde for støttemodtagere.
Artikel 41
Årlig præstationsgennemgang
1.   Der afholdes et årligt gennemgangsmøde mellem Kommissionen og hver enkelt medlemsstat for at gennemgå de enkelte programmers præstation. De relevante forvaltningsmyndigheder deltager i gennemgangsmøderne.
Gennemgangsmødet kan omfatte mere end ét program.
Gennemgangsmødet ledes af Kommissionen eller af medlemsstaten og Kommissionen i fællesskab, hvis medlemsstaten anmoder herom.
2.   Uanset stk. 1, første afsnit, afholdes gennemgangsmødet for så vidt angår programmer, der modtager støtte fra AMIF, FIS og IGFV, mindst to gange i løbet af programmeringsperioden.
3.   For så vidt angår programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF, skal medlemsstaten senest en måned før gennemgangsmødet forelægge Kommissionen kortfattede oplysninger om de elementer, der er anført i artikel 40, stk. 1. Disse oplysninger skal være baseret på de seneste data, der er tilgængelige for medlemsstaten.
For så vidt angår programmer, der er begrænset til den specifikke målsætning fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen, begrænses de oplysninger, der skal forelægges på grundlag af de senest tilgængelige data, til nærværende forordning artikel 40, stk. 1, litra a), b), e), f) og h).
4.   Medlemsstaten og Kommissionen kan aftale ikke at afholde et gennemgangsmøde. I dette tilfælde kan gennemgangen foretages skriftligt.
5.   Resultatet af gennemgangsmødet nedfældes i et vedtaget referat.
6.   Medlemsstaten skal følge op på spørgsmål rejst under gennemgangsmødet, som påvirker programmets gennemførelse, og inden for tre måneder underrette Kommissionen om, hvilke foranstaltninger der er truffet.
7.   For så vidt angår programmer, der modtager støtte fra AMIF, FIS og IGFV, sender medlemsstaten Kommissionen en årlig præstationsrapport i overensstemmelse med de fondsspecifikke forordninger.
Artikel 42
Fremsendelse af data
1.   Medlemsstaten eller forvaltningsmyndigheden fremsender elektronisk de kumulative data for hvert enkelt program senest den 31. januar, den 30. april, den 31. juli, den 30. september og den 30. november hvert år til Kommissionen i overensstemmelse med modellen i bilag VII med undtagelse af de data, der kræves i stk. 2, litra b), og stk. 3, og som fremsendes elektronisk senest den 31. januar og den 31. juli hvert år.
Den første fremsendelse skal ske senest den 31. januar 2022 og den sidste senest den 31. januar 2030.
For så vidt angår prioriteter, der støtter den specifikke målsætning fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen skal data fremsendes årligt senest den 31. januar.
ESF+-forordningen kan fastsætte specifikke regler for hyppigheden af indsamling og fremsendelse af mere langsigtede resultatindikatorer.
2.   Dataene opdeles for hver prioritet pr. specifik målsætning og, hvis det er relevant, pr. regionskategori, og skal vedrøre:
a)
antallet af udvalgte operationer, deres samlede støtteberettigede omkostninger, fondenes bidrag og de samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt til forvaltningsmyndigheden, alt opdelt pr. interventionstype
b)
værdierne af output- og resultatindikatorer for udvalgte operationer og de opnåede værdier pr. operation.
3.   For finansielle instrumenter skal der desuden fremsendes data om følgende:
a)
støtteberettigede udgifter pr. type finansielt produkt
b)
størrelsen af forvaltningsomkostninger og -gebyrer, der er indberettet som støtteberettigede udgifter
c)
beløbet, pr. type finansielt produkt, for private og offentlige midler, der er mobiliseret som supplement til fondene
d)
renter og anden indtjening, der skabes af støtte fra fondene til finansielle instrumenter omhandlet i artikel 60, og tilbagebetalte midler, der kan henføres til støtte fra fondene som omhandlet i artikel 62
e)
samlet værdi af lån, egenkapital- eller kvasiegenkapitalinvesteringer i slutmodtagere, som blev garanteret med programressourcer, og som faktisk blev udbetalt til slutmodtagerne.
4.   De data, der indgives i overensstemmelse med denne artikel, skal være pålidelige og afspejle de data, der er lagret elektronisk som omhandlet i artikel 72, stk. 1, litra e), pr. udgangen af den måned, der går forud for måneden for indgivelsen.
5.   Medlemsstaten eller forvaltningsmyndigheden offentliggør eller angiver et link til alle de data, der fremsendes til Kommissionen, på den webportal, der er omhandlet i artikel 46, litra b), eller på det websted, der er omhandlet i artikel 49, stk. 1.
Artikel 43
Endelig præstationsrapport
1.   For programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF, sender hver forvaltningsmyndighed Kommissionen en endelig præstationsrapport om programmet senest den 15. februar 2031.
2.   I den endelige præstationsrapport vurderes opfyldelsen af programmets målsætninger på grundlag af de elementer, der er anført i artikel 40, stk. 1, med undtagelse af de oplysninger, der er givet i henhold til nævnte stykkes litra d).
3.   Kommissionen behandler den endelige præstationsrapport og underretter forvaltningsmyndigheden om eventuelle bemærkninger senest fem måneder efter modtagelsen af den endelige præstationsrapport. Hvis der fremsættes sådanne bemærkninger, tilvejebringer forvaltningsmyndigheden alle nødvendige oplysninger med hensyn til disse bemærkninger og underretter, hvis det er relevant, Kommissionen inden for tre måneder om, hvilke foranstaltninger der er truffet. Kommissionen underretter forvaltningsmyndigheden om, at rapporten er godtaget senest to måneder efter modtagelse af alle nødvendige oplysninger. Hvis Kommissionen ikke giver meddelelse til forvaltningsmyndigheden inden for disse frister, anses rapporten for godtaget.
4.   Forvaltningsmyndigheden offentliggør endelige præstationsrapporter på det websted, der er omhandlet i artikel 49, stk. 1.
5.   For at sikre ensartede betingelser for gennemførelsen af denne artikel vedtager Kommissionen en gennemførelsesretsakt, som fastlægger modellen for den endelige præstationsrapport. Denne gennemførelsesretsakt vedtages efter rådgivningsproceduren, jf. artikel 115, stk. 2.
KAPITEL II
Evaluering
Artikel 44
Evalueringer foretaget af medlemsstaten
1.   Medlemsstaten eller forvaltningsmyndigheden foretager evalueringer af programmerne vedrørende et eller flere af følgende kriterier: effektivitet, produktivitet, relevans, sammenhæng og merværdi på EU-plan med det formål at forbedre kvaliteten af udformningen og gennemførelsen af programmerne. Evalueringerne kan også omfatte andre relevante kriterier, såsom inklusion, ikkeforskelsbehandling og synlighed, og kan omfatte mere end ét program.
2.   Desuden foretages en evaluering for hvert enkelt program for at vurdere dets virkning senest den 30. juni 2029.
3.   Evalueringerne skal udarbejdes af interne eller eksterne eksperter, der er funktionelt uafhængige.
4.   Medlemsstaten eller forvaltningsmyndigheden sikrer, at de fornødne procedurer er indført med henblik på at frembringe og indsamle de data, der er nødvendige for evalueringerne.
5.   Medlemsstaten eller forvaltningsmyndigheden udarbejder en evalueringsplan, der kan omfatte mere end ét program. For AMIF, FIS og IGFV skal denne plan omfatte en midtvejsevaluering, som skal være gennemført senest den 31. marts 2024.
6.   Medlemsstaten eller forvaltningsmyndigheden forelægger evalueringsplanen for overvågningsudvalget senest ét år efter afgørelsen om godkendelse af programmet.
7.   Alle evalueringer offentliggøres på det websted, der er omhandlet i artikel 49, stk. 1.
Artikel 45
Evalueringer foretaget af Kommissionen
1.   Kommissionen foretager en midtvejsevaluering for at undersøge de enkelte fondes effektivitet, produktivitet, relevans, sammenhæng og merværdi på EU-plan inden udgangen af 2024. Kommissionen kan gøre brug af alle relevante allerede foreliggende oplysninger i overensstemmelse med finansforordningens artikel 128.
2.   Kommissionen foretager senest den 31. december 2031 en retrospektiv evaluering for at undersøge de enkelte fondes effektivitet, produktivitet, relevans, sammenhæng og merværdi på EU-plan. For så vidt angår EFRU, ESF+, Samhørighedsfonden og EHFAF skal denne evaluering navnlig fokusere på disse fondes sociale, økonomiske og territoriale virkninger i forbindelse med de politiske målsætninger, der er fastsat i artikel 5, stk. 1.
3.   Kommissionen offentliggør resultaterne af den retrospektive evaluering på sit websted og meddeler disse resultater til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget.
KAPITEL III
Synlighed, gennemsigtighed og kommunikation
Afdeling I
Synlighed af støtte fra fondene
Artikel 46
Synlighed
Hver medlemsstat skal sikre:
a)
synligheden af støtten i alle aktiviteter vedrørende operationer, der støttes af fondene, med særlig vægt på operationer af strategisk betydning
b)
kommunikation til EU-borgerne om fondenes rolle og resultater gennem en enkelt webportal, som giver adgang til alle programmer, der involverer den pågældende medlemsstat.
Artikel 47
Unionens logo
Medlemsstaterne, forvaltningsmyndighederne og støttemodtagerne anvender Unionens logo i overensstemmelse med bilag IX, når de udfører synligheds-, gennemsigtigheds- og kommunikationsaktiviteter.
Artikel 48
Kommunikationsmedarbejdere og -netværk
1.   Hver medlemsstat udpeger en kommunikationskoordinator for synligheds-, gennemsigtigheds- og kommunikationsaktiviteter i forbindelse med støtte fra fondene, herunder programmer under målet om europæisk territorialt samarbejde (Interreg), hvis den pågældende medlemsstat er værtsland for forvaltningsmyndigheden. Kommunikationskoordinatoren kan udnævnes på niveau af det organ, der er defineret i artikel 71, stk. 6, og skal koordinere kommunikations- og synlighedsforanstaltninger på tværs af programmerne.
Kommunikationskoordinatoren skal inddrage følgende organer i synligheds-, gennemsigtigheds- og kommunikationsaktiviteterne:
a)
Europa-Kommissionens repræsentationer og Europa-Parlamentets forbindelseskontorer i medlemsstaterne, Europe Direct-informationscentrene samt andre relevante netværk og uddannelses- og forskningsorganisationer
b)
andre relevante partnere omhandlet i artikel 8, stk. 1.
2.   Hver enkelt forvaltningsmyndighed udpeger for hvert program en kommunikationsmedarbejder. En kommunikationsmedarbejder kan være ansvarlig for mere end ét program.
3.   Kommissionen opretholder et netværk, der omfatter kommunikationskoordinatorer, kommunikationsmedarbejdere og Kommissionens repræsentanter, med henblik på at udveksle oplysninger om synligheds-, gennemsigtigheds- og kommunikationsaktiviteter.
Afdeling II
Gennemsigtighed ved gennemførelse af fondene og kommunikation om programmerne
Artikel 49
Forvaltningsmyndighedens ansvar
1.   Forvaltningsmyndigheden sikrer, at der senest seks måneder efter afgørelsen om godkendelse af programmet findes et særskilt websted, der indeholder oplysninger om programmer under dens ansvarsområde, og som omfatter programmets målsætninger, aktiviteter, tilgængelige finansieringsmuligheder og resultater.
2.   Forvaltningsmyndigheden skal sikre offentliggørelse på det websted, der er omhandlet i stk. 1, eller på den enkelte webportal, der er omhandlet i artikel 46, litra b), af en tidsplan for de planlagte indkaldelser af forslag, der ajourføres mindst tre gange årligt, med følgende vejledende data:
a)
det geografiske område, der er omfattet af indkaldelsen af forslag
b)
den pågældende politiske målsætning eller specifikke målsætning
c)
type af støtteberettigede ansøgere
d)
det samlede støttebeløb, som indkaldelsen vedrører
e)
begyndelses- og slutdato for indkaldelsen.
3.   Forvaltningsmyndigheden offentliggør listen over operationer, der er udvalgt til at modtage støtte fra fondene, på webstedet på mindst et af EU-institutionernes officielle sprog og ajourfører listen mindst hver fjerde måned. Hver operation skal have en unik kode. Listen skal indeholde følgende data:
a)
hvis der er tale om juridiske enheder, støttemodtagerens og ved offentlige udbud kontrahentens navn
b)
hvis støttemodtageren er en fysisk person, vedkommendes for- og efternavn
c)
for EHFAF-operationer vedrørende et fiskerfartøj, EU-flåderegisternummeret som omhandlet i Kommissionens gennemførelsesforordning (EU) 2017/218 
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d)
operationens navn
e)
formålet med operationen og de forventede eller faktiske resultater heraf
f)
operationens begyndelsesdato
g)
operationens forventede eller faktiske fuldførelsesdato
h)
operationens samlede omkostninger
i)
den pågældende fond
j)
den pågældende specifikke målsætning
k)
Unionens medfinansieringssats
l)
lokationsmarkør eller geolokalisering for operationen samt det pågældende land
m)
for mobile operationer eller operationer, der dækker flere steder, angivelse af støttemodtagerens hjemsted, hvis støttemodtageren er en juridisk enhed, eller regionen på NUTS 2-niveau, hvis støttemodtageren er en fysisk person
n)
operationens interventionstype i overensstemmelse med artikel 73, stk. 2, litra g).
For data, der er omhandlet i første afsnit, litra b) og c), skal dataene slettes to år fra datoen for deres første offentliggørelse på webstedet.
4.   De data, der er omhandlet i denne artikels stk. 2 og 3, offentliggøres på webstedet omhandlet i stk. 1, eller på den enkelte webportal omhandlet i denne forordnings artikel 46, litra b), i åbne og maskinlæsbare formater, jf. artikel 5, stk. 1, i Europa-Parlamentets og Rådets direktiv (EU) 2019/1024 
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, som gør det muligt at sortere data, søge i dem og udtrække, sammenligne og genanvende data.
5.   Forvaltningsmyndigheden underretter støttemodtagerne om, at dataene offentliggøres, inden offentliggørelsen finder sted i overensstemmelse med denne artikel.
6.   Forvaltningsmyndigheden sikrer, at kommunikations- og synlighedsmateriale, herunder på støttemodtagerniveau, efter anmodning stilles til rådighed for Unionens institutioner, organer, kontorer eller agenturer, og at Unionen uden krav om betaling af licensafgifter får en ikkeeksklusiv og uigenkaldelig licens til at anvende sådant materiale og alle allerede eksisterende rettigheder, der er knyttet dertil, jf. bilag IX. Dette må ikke kræve betydelige yderligere omkostninger eller en betydelig administrativ byrde for støttemodtagerne eller forvaltningsmyndigheden.
Artikel 50
Støttemodtagernes ansvar
1.   Støttemodtagere og organer, der gennemfører finansielle instrumenter, anerkender støtte fra fondene, herunder midler, der genanvendes i overensstemmelse med artikel 62, til operationen således:
a)
ved at lægge en kort beskrivelse af operationen, der står i et rimeligt forhold til støttens størrelse, herunder mål og resultater, ud på støttemodtagerens officielle websted, hvis et sådant websted findes, og sociale medier og fremhæve den finansielle støtte fra Unionen
b)
ved på en synlig måde at redegøre for støtten fra Unionen i dokumenter og kommunikationsmateriale, der vedrører gennemførelsen af operationen, og som er beregnet til offentligheden eller deltagerne
c)
ved at opsætte varige plader eller skilte, der er tydeligt synlige for offentligheden, og som viser Unionens logo i overensstemmelse med de tekniske karakteristika fastlagt i bilag IX, så snart den fysiske gennemførelse af operationer, der indebærer fysiske investeringer, begynder, eller erhvervet udstyr installeres, for så vidt angår følgende:
i)
operationer, der støttes af EFRU og Samhørighedsfonden, hvis de samlede udgifter overstiger 500 000 EUR
ii)
operationer, der støttes af ESF+, FRO, EHFAF, AMIF, FIS og IGFV, hvis de samlede udgifter overstiger 100 000 EUR
d)
for operationer, der ikke falder ind under litra c), ved på et tydeligt synligt offentligt sted at opsætte mindst én plakat med en minimumsstørrelse på A3 eller tilsvarende elektronisk visning med information om operationen, hvor støtten fra fondene fremhæves; hvis støttemodtageren er en fysisk person, sikrer denne så vidt muligt, at der er passende information tilgængelig, som fremhæver støtten fra fondene, på et sted, der er synligt for offentligheden, eller gennem elektronisk visning
e)
for operationer af strategisk betydning og operationer, hvis samlede omkostninger overstiger 10 000 000 EUR, at tilrettelægge et kommunikationsarrangement eller en kommunikationsaktivitet, alt efter hvad der er relevant, og inddrage Kommissionen og den ansvarlige forvaltningsmyndighed rettidigt.
Hvis en ESF+-støttemodtager er en fysisk person eller for så vidt angår operationer, der støttes under den specifikke målsætning, der er fastsat i ESF+-forordningens artikel 4, stk. 1, litra m), finder kravet i første afsnit, litra d), ikke anvendelse.
Uanset første afsnit, litra c) og d), kan der for operationer, som modtager støtte fra AMIF, FIS og IGFV, i det dokument, der fastlægger støttebetingelserne, fastsættes særlige krav til offentlig visning af oplysninger om støtte fra fondene, hvis dette er begrundet i hensynet til sikkerheden og den offentlige orden i overensstemmelse med artikel 69, stk. 5.
2.   For fonde for mindre projekter skal støttemodtageren opfylde forpligtelserne i henhold til artikel 36, stk. 5, i Interregforordningen.
For finansielle instrumenter skal støttemodtageren ved hjælp af kontraktbetingelserne sikre, at slutmodtagerne opfylder kravene i stk. 1, litra c).
3.   Hvis støttemodtageren ikke opfylder sine forpligtelser i henhold til artikel 47 eller nærværende artikels stk. 1 og 2, og hvis der ikke er truffet afhjælpende foranstaltninger, skal forvaltningsmyndigheden træffe foranstaltninger, idet der tages højde for proportionalitetsprincippet, ved at annullere op til 3 % af støtten fra fondene til den pågældende operation.
AFSNIT V
FINANSIEL STØTTE FRA FONDENE
KAPITEL I
Former for EU-bidrag
Artikel 51
Former for EU-bidrag til programmer
EU-bidragene kan tage form af følgende:
a)
finansiering, der ikke er knyttet til de relevante operationers omkostninger, jf. artikel 95, og som baseres på en af følgende:
i)
opfyldelse af betingelser
ii)
opnåelse af resultater
b)
refusion af støtte til støttemodtagere i overensstemmelse med kapitel II og III i dette afsnit
c)
enhedsomkostninger, jf. artikel 94, som dækker alle eller visse specifikke kategorier af støtteberettigede omkostninger, der er klart identificeret på forhånd med henvisning til et beløb pr. enhed
d)
faste beløb, jf. artikel 94, som dækker generelt alle eller visse specifikke kategorier af støtteberettigede omkostninger, der er klart identificeret på forhånd
e)
finansiering efter fast takst, jf. artikel 94 eller artikel 36, stk. 5, som dækker specifikke kategorier af støtteberettigede omkostninger, der er klart identificeret på forhånd, ved anvendelse af en procentsats
f)
en kombination af de i litra a)-e) omhandlede former.
KAPITEL II
Former for støtte fra medlemsstaterne
Artikel 52
Støtteformer
Medlemsstaterne anvender bidraget fra fondene til at yde støtte til støttemodtagere i form af tilskud, finansielle instrumenter eller priser eller en kombination heraf.
Afdeling I
Tilskudsformer
Artikel 53
Tilskudsformer
1.   Tilskud fra medlemsstaterne til støttemodtagere kan tage form af følgende:
a)
refusion af støtteberettigede omkostninger, der faktisk er afholdt af en støttemodtager eller den private partner i OPP-operationer og betalt i forbindelse med gennemførelsen af operationer, bidrag i form af naturalydelser og afskrivning
b)
enhedsomkostninger
c)
faste beløb
d)
finansiering efter fast takst
e)
en kombination af de former, der er omhandlet i litra a)-d), forudsat at de enkelte former hver især dækker forskellige omkostningskategorier, eller hvis de anvendes til forskellige projekter, der udgør en del af en operation, eller til flere på hinanden følgende faser af en operation
f)
finansiering, der ikke er knyttet til omkostninger, forudsat at sådanne tilskud er omfattet af en refusion af EU-bidraget i henhold til artikel 95.
2.   Hvis de samlede omkostninger til en operation ikke overstiger 200 000 EUR, skal bidrag til støttemodtageren fra EFRU, ESF+, AMIF, FIS og IGFV være i form af enhedsomkostninger, faste beløb eller faste takster, undtagen til operationer, hvortil støtten udgør statsstøtte. Hvis der anvendes finansiering efter fast takst, kan kun de omkostningskategorier, som den faste takst gælder for, refunderes i overensstemmelse med stk. 1, litra a).
Uanset dette stykkes første afsnit kan forvaltningsmyndigheden aftale at fritage visse operationer inden for forskning og innovation fra forpligtelsen fastsat i nævnte afsnit, forudsat at overvågningsudvalget på forhånd har godkendt en sådan fritagelse. Desuden kan ydelser og lønninger, der er udbetalt til deltagere, refunderes i overensstemmelse med stk. 1, litra a).
3.   Beløbene for de tilskudsformer, der er omhandlet i stk. 1, litra b), c) og d), fastlægges på en af følgende måder:
a)
en rimelig, retfærdig og verificerbar beregningsmetode baseret på:
i)
statistiske data, andre objektive oplysninger eller en sagkyndig vurdering
ii)
verificerede historiske data for individuelle støttemodtagere
iii)
anvendelse af individuelle støtteberettigedes sædvanlige bogføringspraksis
b)
et budgetforslag, som er opstillet i hvert konkret tilfælde og forinden er godkendt af det organ, der udvælger operationen, hvis de samlede omkostninger til operationen ikke overstiger 200 000 EUR
c)
i overensstemmelse med de regler for anvendelse af tilsvarende enhedsomkostninger, faste beløb og faste takster, der gælder i EU-politikker for en lignende type operation
d)
i overensstemmelse med de regler for anvendelse af tilsvarende enhedsomkostninger, faste beløb og faste takster, der anvendes i ordninger for tilskud, som finansieres fuldt ud af medlemsstaten for en lignende type operation
e)
faste takster og særlige metoder, der er fastsat ved eller på grundlag af denne forordning eller de fondsspecifikke forordninger.
Artikel 54
Finansiering efter fast takst for indirekte omkostninger i forbindelse med tilskud
Hvis der anvendes en fast takst til dækning af indirekte omkostninger til en operation, kan den baseres på en af følgende:
a)
op til 7 % af de støtteberettigede direkte omkostninger; i så fald kræves det ikke, at medlemsstaten foretager en beregning for at fastsætte den gældende takst
b)
op til 15 % af de støtteberettigede direkte personaleomkostninger; i så fald kræves det ikke, at medlemsstaten foretager en beregning for at fastsætte den gældende takst
c)
op til 25 % af de støtteberettigede direkte omkostninger, forudsat at taksten beregnes i overensstemmelse med artikel 53, stk. 3, litra a).
Hvis en medlemsstat har beregnet en fast takst i overensstemmelse med artikel 67, stk. 5, litra a), i forordning (EU) nr. 1303/2013, kan den faste takst desuden anvendes til en tilsvarende operation med henblik på nærværende artikels litra c).
Artikel 55
Direkte personaleomkostninger i forbindelse med tilskud
1.   De direkte personaleomkostninger ved en operation kan beregnes som en fast takst på op til 20 % af de direkte omkostninger, der ikke er direkte personaleomkostninger, uden krav om, at medlemsstaten skal fastsætte den gældende takst på grundlag af en beregning, forudsat at de direkte omkostninger ved operationen ikke omfatter offentlige bygge- og anlægskontrakter eller vareindkøbs- eller tjenesteydelseskontrakter, som i værdi overstiger de tærskler, der er fastsat i artikel 4 i Europa-Parlamentets og Rådets direktiv 2014/24/EU 
(
49
)
 eller i artikel 15 i Europa-Parlamentets og Rådets direktiv 2014/25/EU 
(
50
)
.
Hvis der i overensstemmelse med første afsnit anvendes en fast takst for AMIF, FIS og IGFV, anvendes denne faste takst kun på de direkte omkostninger ved operationen, der ikke er omfattet af offentlige udbud.
2.   Ved bestemmelsen af direkte personaleomkostninger kan en timesats beregnes på en af følgende måder:
a)
ved at dividere de seneste dokumenterede årlige bruttoarbejdskraftomkostninger med 1 720 timer for fuldtidsmedarbejderes vedkommende eller med den dertil svarende procentdel af 1 720 timer for deltidsmedarbejderes vedkommende
b)
ved at dividere de seneste dokumenterede månedlige bruttoarbejdskraftomkostninger med den pågældende persons gennemsnitlige månedlige arbejdstid i overensstemmelse med gældende nationale regler, jf. ansættelses- eller arbejdskontrakten eller en beslutning om udnævnelse (begge benævnt ansættelsesdokumentet).
3.   Ved anvendelsen af timesatsen beregnet i overensstemmelse med stk. 2 må det samlede timeantal, der angives pr. person for et givent år eller en given måned, ikke overstige det timeantal, hvorpå beregningen af den pågældende timesats var baseret.
4.   I mangel af data om de årlige bruttoarbejdskraftomkostninger kan de udledes af de disponible data om dokumenterede bruttoarbejdskraftomkostninger eller af ansættelsesdokumentet efter justering for 12 måneder.
5.   Personaleomkostninger til medarbejdere, der arbejder med operationen på deltidsbasis, kan beregnes som en fast procentdel af bruttoarbejdskraftomkostningerne svarende til en fast procentdel af arbejdstiden på operationen pr. måned, uden at det er nødvendigt at indføre et særskilt arbejdstidsregistreringssystem. Arbejdsgiveren skal for medarbejderne udfærdige et dokument, der angiver denne faste procentdel.
Artikel 56
Finansiering efter fast takst for andre støtteberettigede omkostninger end direkte personaleomkostninger i forbindelse med tilskud
1.   For de resterende støtteberettigede omkostninger til en operation kan der anvendes en fast takst på op til 40 % af de støtteberettigede direkte personaleomkostninger. Det kræves ikke, at medlemsstaten foretager en beregning for at fastsætte den gældende takst.
2.   For så vidt angår operationer, der støttes af EFRU, ESF+, FRO, AMIF, FIS og IGFV, betragtes lønninger og ydelser udbetalt til deltagere som yderligere støtteberettigede omkostninger, der ikke indgår i den faste takst.
3.   Den i nærværende artikels stk. 1 omhandlede faste takst finder ikke anvendelse på personaleomkostninger, der er beregnet på basis af en fast takst som omhandlet i artikel 55, stk. 1.
Artikel 57
Betingede tilskud
1.   Medlemsstater kan yde betingede tilskud til støttemodtagere, der er fuldt eller delvist tilbagebetalingspligtige, som præciseret i dokumentet, hvori støttevilkårene er fastsat.
2.   Støttemodtagerens tilbagebetalinger skal foretages på de betingelser, der er aftalt af forvaltningsmyndigheden og støttemodtageren.
3.   Medlemsstaterne skal genanvende midler, der er tilbagebetalt af støttemodtageren, til samme formål eller i overensstemmelse med målsætningerne for det pågældende program senest den 31. december 2030, i form af betingede tilskud eller af et finansielt instrument eller i en anden form for støtte. De tilbagebetalte beløb og oplysninger om deres genanvendelse skal inkluderes i den endelige præstationsrapport.
4.   Medlemsstaterne vedtager de nødvendige foranstaltninger for at sikre, at midlerne opføres på særskilte konti eller med passende regnskabskoder.
5.   EU-midler, der betales tilbage af støttemodtagere til enhver tid, men som ikke genanvendes senest den 31. december 2030, skal tilbagebetales til EU-budgettet i overensstemmelse med artikel 88.
Afdeling II
Finansielle instrumenter
Artikel 58
Finansielle instrumenter
1.   Forvaltningsmyndighederne kan yde et programbidrag fra et eller flere programmer til eksisterende eller nyoprettede finansielle instrumenter, der er oprettet på nationalt, regionalt eller tværnationalt plan eller på tværs af grænserne og gennemført direkte af forvaltningsmyndigheden eller under dennes ansvar, og som bidrager til at opfylde specifikke målsætninger.
2.   Støtte til slutmodtagere ydes af finansielle instrumenter kun til investeringer i både materielle og immaterielle aktiver samt arbejdskapital, som forventes at være finansielt levedygtige, og som ikke kan finde tilstrækkelig finansiering fra markedskilder. En sådan støtte skal være i overensstemmelse med Unionens gældende statsstøtteregler.
Sådan støtte ydes kun til de elementer i investeringerne, der ikke er fysisk afsluttet eller fuldt gennemført på datoen for investeringsbeslutningen.
3.   Passende støtte fra fondene via finansielle instrumenter skal være baseret på en forhåndsvurdering, der udarbejdes under forvaltningsmyndighedens ansvar. Forhåndsvurderingen skal være afsluttet, før forvaltningsmyndigheden yder programbidrag til finansielle instrumenter.
Forhåndsvurderingen skal som minimum indeholde følgende oplysninger:
a)
det foreslåede beløb for programbidrag til et finansielt instrument og den anslåede løftestangseffekt ledsaget af en kort begrundelse
b)
de foreslåede finansielle produkter, der skal tilbydes, herunder det mulige behov for en differentieret behandling af investorer
c)
den foreslåede slutmodtagermålgruppe
d)
det finansielle instruments forventede bidrag til opfyldelsen af specifikke målsætninger.
Forhåndsvurderingen kan tages op til revision eller ajourføres, kan omfatte en del af eller hele medlemsstatens område og kan være baseret på eksisterende eller ajourførte forhåndsvurderinger.
4.   Støtte til slutmodtagere kan kombineres med støtte fra enhver fond eller andet EU-instrument og kan dække samme udgiftspost. I så fald anmeldes fondens støtte i henhold til finansielle instrumenter, som er en del af en operation med et finansielt instrument, ikke til Kommissionen vedrørende støtte under en anden form, en anden fond eller et andet EU-instrument.
5.   Finansielle instrumenter kan kombineres med programstøtte i form af tilskud i en samlet operation med et finansielt instrument inden for en enkelt finansieringsaftale, såfremt begge de to forskellige former for støtte skal leveres af det organ, der gennemfører det finansielle instrument. I så fald finder reglerne for finansielle instrumenter anvendelse på den pågældende samlede operation med et finansielt instrument. Programstøtten i form af tilskud skal være direkte tilknyttet og nødvendig for det finansielle instrument og må ikke overstige værdien af de investeringer, som støttes af det finansielle produkt.
6.   I tilfælde af en kombination af støtte i henhold til stk. 4 og 5 skal der føres særskilte fortegnelser for hver støttekilde.
7.   Summen af alle former for kombineret støtte må ikke overstige det samlede beløb for den pågældende udgiftspost. Tilskud må ikke bruges til at tilbagebetale støtte, der er modtaget fra finansielle instrumenter. Finansielle instrumenter må ikke bruges til at forfinansiere tilskud.
Artikel 59
Gennemførelse af finansielle instrumenter
1.   Finansielle instrumenter, som gennemføres direkte af forvaltningsmyndigheden, kan kun yde lån eller garantier. Forvaltningsmyndigheden fastsætter vilkår og betingelser for programbidraget til de finansielle instrumenter i et strategidokument, der omfatter elementerne fastsat i bilag X.
2.   Finansielle instrumenter, som gennemføres under forvaltningsmyndighedens ansvar, kan være en af følgende:
a)
en investering af programmidler i en juridisk enheds kapital
b)
separate finansieringsblokke eller forvaltningskonti.
Forvaltningsmyndigheden udvælger det organ, der gennemfører et finansielt instrument.
3.   Forvaltningsmyndigheden kan direkte tildele en kontrakt til gennemførelse af et finansielt instrument til:
a)
EIB
b)
internationale finansielle institutioner, hvori en medlemsstat er aktionær
c)
en offentligt ejet bank eller institution oprettet som en juridisk enhed, som udøver finansielle aktiviteter på et erhvervsmæssigt grundlag og opfylder alle følgende betingelser:
i)
Der er ingen direkte private kapitalandele, med undtagelse af ikkekontrollerende eller ikkeblokerende former for private kapitalandele, som foreskrives af nationale lovbestemmelser i overensstemmelser med traktaterne, og som ikke udøver nogen bestemmende indflydelse på den relevante bank eller institution, og med undtagelse af former for private kapitalandele, der ikke udøver nogen indflydelse på beslutninger vedrørende den daglige forvaltning af det finansielle instrument, der støttes af fondene.
ii)
Bankens eller institutionens aktiviteter udøves inden for rammerne af en almen opgave, som den har fået tillagt af en medlemsstats relevante nationale eller regionale myndighed, hvilket som hele dens aktivitet eller som en del af dens aktiviteter omfatter udøvelse af økonomiske udviklingsaktiviteter, der bidrager til fondenes målsætninger.
iii)
Banken eller institutionen udøver som hele sin aktivitet eller som en del af sine aktiviteter økonomiske udviklingsaktiviteter, der bidrager til fondenes målsætninger i regioner, på politikområder eller i sektorer, hvor der generelt ikke eller ikke i tilstrækkeligt omfang er adgang til markedsfinansiering.
iv)
Formålet med bankens eller institutionens aktiviteter er ikke primært at fokusere på at skabe størst mulig profit, men at sikre langsigtet finansiel bæredygtighed for dens aktiviteter.
v)
Banken eller institutionen sikrer, at den direkte tildeling af en kontrakt omhandlet i litra b) ikke medfører nogen direkte eller indirekte fordel for kommercielle aktiviteter gennem passende foranstaltninger i overensstemmelse med gældende ret.
vi)
Banken eller institutionen er underlagt en uafhængig myndigheds tilsyn efter gældende ret.
d)
andre organer, der også er omfattet af artikel 12 i direktiv 2014/24/EU.
4.   Hvis det organ, der er udvalgt af forvaltningsmyndigheden, gennemfører en holdingfond, kan dette organ endvidere udvælge andre organer til at gennemføre særlige fonde.
5.   Vilkår og betingelser for programbidrag til finansielle instrumenter, der gennemføres i overensstemmelse med stk. 2, fastsættes i finansieringsaftaler mellem:
a)
de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden og det organ, der gennemfører en holdingfond, hvis det er relevant
b)
mellem de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden eller, hvis det er relevant, det organ, der gennemfører holdingfonden, og det organ, der gennemfører en særlig fond.
Disse finansieringsaftaler skal omfatte alle de elementer, der er anført i bilag X.
6.   Forvaltningsmyndighedens finansielle ansvar må ikke overstige det beløb, forvaltningsmyndigheden har indgået forpligtelser for til det finansielle instrument i henhold til de relevante finansieringsaftaler.
7.   De organer, der gennemfører de pågældende finansielle instrumenter, eller i forbindelse med garantier, det organ, der yder det underliggende lån, støtter slutmodtagerne, idet der tages behørigt hensyn til programmets målsætninger og potentialet for investeringens finansielle levedygtighed som begrundet i forretningsplanen eller et tilsvarende dokument. Udvælgelsen af slutmodtagere skal være gennemsigtig og må ikke give anledning til interessekonflikter.
8.   Der kan ydes national medfinansiering af et program enten af forvaltningsmyndigheden eller på niveauet for holdingfonde eller niveauet for særlige fonde eller på niveauet for investeringer i slutmodtagere i overensstemmelse med de fondsspecifikke regler. Hvis den nationale medfinansiering ydes på niveauet for investeringer i slutmodtagere, skal de organer, som gennemfører finansielle instrumenter, opbevare dokumentation for, at de underliggende udgifter er støtteberettigede.
9.   I forbindelse med den direkte gennemførelse af det finansielle instrument i henhold til denne artikels stk. 1 skal forvaltningsmyndigheden eller det organ, der gennemfører det finansielle instrument i henhold til denne artikels stk. 2, føre særskilte regnskaber eller opretholde en regnskabskode for hver prioritet eller, for så vidt angår EHFAF, for hver specifik målsætning og, hvis det er relevant, for hver regionskategori for hvert programbidrag og særskilt for de midler, der er omhandlet i henholdsvis artikel 60 og 62.
Artikel 60
Renter og anden indtjening, der genereres af støtte fra fondene til finansielle instrumenter
1.   Støtte fra fondene, der er betalt til finansielle instrumenter, skal placeres på konti i finansielle institutioner, der er hjemmehørende i medlemsstaterne, og skal forvaltes i overensstemmelse med aktiv likviditetsstyring og princippet om forsvarlig økonomisk forvaltning.
2.   Renter og anden indtjening, der kan henføres til støtte fra fondene betalt til finansielle instrumenter, skal anvendes ifølge samme målsætning(er) som den oprindelige støtte fra fondene, herunder til betaling af forvaltningsgebyrer og refusion af forvaltningsomkostninger afholdt af de organer, der gennemfører det finansielle instrument i overensstemmelse med artikel 68, stk. 1, litra d), enten inden for samme finansielle instrument eller, efter afviklingen af det finansielle instrument, i andre finansielle instrumenter eller andre former for støtte til yderligere investering i slutmodtagere, indtil udløbet af perioden for støtteberettigelse.
3.   Renter og anden indtjening, der er omhandlet i stk. 2, og som ikke anvendes i overensstemmelse med nævnte stykke, skal fratrækkes regnskabet for det sidste regnskabsår.
Artikel 61
Differentieret behandling af investorer
1.   Støtte fra fondene til finansielle instrumenter, der er investeret i slutmodtagere, og enhver form for indtægter, der genereres af disse investeringer, herunder tilbagebetalte midler, som kan henføres til støtten fra fondene, kan anvendes til differentieret behandling af investorer, som opererer i henhold til det markedsøkonomiske princip gennem en hensigtsmæssig deling af risiko og fortjeneste, under hensyntagen til princippet om forsvarlig økonomisk forvaltning.
2.   Omfanget af en sådan differentieret behandling må ikke overstige, hvad der er nødvendigt for at skabe incitamenter til at tiltrække private midler, som fastslået enten ved en konkurrencepræget procedure eller en uafhængig vurdering.
Artikel 62
Genanvendelse af midler, der kan henføres til støtte fra fondene
1.   Midler, der inden slutningen af støtteberettigelsesperioden tilbagebetales til finansielle instrumenter fra investeringer i slutmodtagere eller fra frigørelsen af midler afsat til garantikontrakter, herunder tilbagebetaling af kapital og enhver form for genererede indtægter, der kan henføres til støtten fra fondene, skal genanvendes i samme eller andre finansielle instrumenter til yderligere investeringer i slutmodtagere, til dækning af tab i det nominelle beløb af fondenes bidrag til det finansielle instrument som følge af en negativ rente, hvis sådanne tab opstår trods aktiv likviditetsstyring, eller til eventuelle forvaltningsomkostninger og -gebyrer, der er knyttet til sådanne yderligere investeringer, under hensyntagen til princippet om forsvarlig økonomisk forvaltning.
2.   Medlemsstaterne træffer de nødvendige foranstaltninger til at sikre, at de midler, der er omhandlet i stk. 1, og som tilbagebetales til finansielle instrumenter inden for en periode på mindst otte år efter støtteberettigelsesperiodens ophør, genanvendes i overensstemmelse med de politiske målsætninger for det eller de programmer, under hvilke de blev etableret, enten inden for samme finansielle instrument eller, når disse midler ikke længere findes i det finansielle instrument, inden for andre finansielle instrumenter eller andre former for støtte.
KAPITEL III
Regler for støtteberettigelse
Artikel 63
Støtteberettigelse
1.   Udgifters støtteberettigelse bestemmes på grundlag af nationale regler, medmindre der er fastsat specifikke regler i eller på grundlag af denne forordning eller de fondsspecifikke forordninger.
2.   Udgifter er berettigede til støtte fra fondene, hvis de er afholdt af en støttemodtager eller den private partner i en OPP-operation og betalt i forbindelse med gennemførelsen af operationer mellem datoen for programmets indgivelse til Kommissionen, dog senest den 1. januar 2021, og den 31. december 2029.
For omkostninger, som refunderes i henhold til artikel 53, stk. 1, litra b) c) og f), skal de aktioner, som udgør grundlaget for refusionen, gennemføres mellem datoen for programmets indgivelse til Kommissionen, dog senest den 1. januar 2021, og den 31. december 2029.
3.   For EFRU skal udgifter i tilknytning til operationer, der omfatter mere end én regionskategori, jf. artikel 108, stk. 2, i en og samme medlemsstat, tildeles de pågældende regionskategorier på et pro rata-grundlag baseret på objektive kriterier.
For ESF+ kan udgifter til operationer tildeles enhver af programmets regionskategorier på betingelse af, at operationen bidrager til opfyldelsen af programmets specifikke målsætninger.
For FRO skal udgifter til operationer bidrage til gennemførelsen af den relevante territoriale plan for retfærdig omstilling.
4.   En operation kan helt eller delvis gennemføres uden for en medlemsstat, herunder uden for Unionen, forudsat at operationen bidrager til opfyldelsen af programmets målsætninger.
5.   For tilskud i de former, der er omhandlet i artikel 53, stk. 1, litra b), c) og d), skal de udgifter, som er berettigede til et bidrag fra fondene, være lig med de beløb, der er beregnet i overensstemmelse med artikel 53, stk. 3.
6.   Operationer udvælges ikke til at modtage støtte fra fondene, hvis de fysisk er afsluttet eller fuldt ud gennemført, før ansøgningen om finansiering under programmet er indgivet, uanset om alle tilhørende betalinger er blevet foretaget. Dette stykke finder ikke anvendelse på kompensation fra EHFAF for ekstraomkostninger i regionerne i den yderste periferi i henhold til artikel 24 i EHFAF-forordningen og på støtte fra den supplerende finansiering til regionerne i den yderste periferi i henhold til nærværende forordnings artikel 110, stk. 1, litra e).
7.   Udgifter, der bliver støtteberettigede som følge af en programændring, er støtteberettigede fra datoen for indgivelse af den tilsvarende anmodning til Kommissionen.
For EFRU, Samhørighedsfonden og FRO bliver udgifter støtteberettigede som følge af en programændring, når der indsættes en ny interventionstype, der er omhandlet i tabel 1 i bilag I, eller, for EHFAF, AMIF, FIS og IGFV, i de fondsspecifikke forordninger, i programmet.
Hvis et program ændres, for at der kan reageres på naturkatastrofer, kan det fastsættes i programmet, at støtteberettigelsen af udgifter vedrørende et sådan ændring begynder den dato, hvor naturkatastrofen fandt sted.
8.   Hvis der godkendes et nyt program, er udgifterne støtteberettigede fra datoen for indgivelse af den tilsvarende anmodning til Kommissionen.
9.   En operation kan modtage støtte fra en eller flere fonde eller fra et eller flere programmer og fra andre EU-instrumenter. I sådanne tilfælde må udgifter, der er angivet i en betalingsanmodning vedrørende en af fondene, ikke angives for begge eller en af følgende:
a)
støtte fra en anden fond eller et andet EU-instrument
b)
støtte fra samme fond under et andet program.
Det udgiftsbeløb, der angives i en betalingsanmodning til en fond, kan beregnes pro rata for hver fond og for det eller de berørte programmer i overensstemmelse med det dokument, hvori støttevilkårene er fastsat.
Artikel 64
Ikkestøtteberettigede omkostninger
1.   Følgende omkostninger er ikke berettigede til bidrag fra fondene:
a)
renter af gæld undtagen i forbindelse med tilskud, der gives i form af rentegodtgørelse eller tilskud til garantigebyrer
b)
køb af jord for et beløb, der udgør mere end 10 % af de samlede støtteberettigede udgifter til den pågældende operation; for forladte grunde og tidligere industrigrunde med bygninger hæves denne grænse til 15 %; for finansielle instrumenter gælder disse procentdele for det programbidrag, der er betalt til slutmodtageren eller, for garantiers vedkommende, til det underliggende lån
c)
moms, undtagen
i)
for operationer, hvis samlede omkostninger er under 5 000 000 EUR (inkl. moms)
ii)
for operationer, hvis samlede omkostninger er mindst 5 000 000 EUR (inkl. moms), og hvor den ikke kan blive tilbagebetalt i henhold til national momslovgivning
iii)
investeringer foretaget af slutmodtagere i forbindelse med finansielle instrumenter; hvis disse investeringer støttes af finansielle instrumenter kombineret med programstøtte i form af et tilskud som omhandlet i artikel 58, stk. 5, er momsen ikke støtteberettiget for så vidt angår den del af investeringsomkostningerne, der svarer til programstøtten i form af et tilskud, medmindre momsen på investeringsomkostningerne ikke kan blive tilbagebetalt i henhold til national momslovgivning, eller hvis den del af investeringsomkostningerne, der svarer til programstøtten i form af tilskud, er under 5 000 000 EUR (inkl. moms)
iv)
for fonde for mindre projekter og investeringer foretaget af slutmodtagere i forbindelse med fonde for mindre projekter under Interreg.
Første afsnit, litra b), gælder ikke for operationer, der vedrører miljøbevaring.
2.   I de fondsspecifikke forordninger kan der fastsættes supplerende omkostninger, der ikke er berettigede til bidrag fra den enkelte fond.
Artikel 65
Operationernes varighed
1.   Medlemsstaten tilbagebetaler bidraget fra fondene til en operation, som omfatter investeringer i infrastruktur eller produktionsinvesteringer, hvis operationen i de første fem år efter den endelige betaling til støttemodtageren eller inden for den frist, der er fastsat i statsstøttereglerne, hvis det er relevant, udsættes for et af følgende forhold:
a)
ophør eller flytning af en produktionsaktivitet uden for den NUTS 2-region, hvor den modtog støtte
b)
en ændring i ejendomsretten til et stykke infrastruktur, som giver en virksomhed eller et offentligt organ en uretmæssig fordel
c)
en væsentlig ændring, der berører operationens art, målsætninger eller gennemførelsesvilkår, som ville føre til underminering af dens oprindelige målsætninger.
Medlemsstaten kan reducere den frist, der er fastsat i første afsnit, til tre år i tilfælde, der vedrører opretholdelse af investeringer foretaget eller jobs skabt af SMV'er.
Medlemsstatens tilbagebetaling på grund af manglende overholdelse af denne artikel foretages i forhold til perioden med manglende overholdelse.
2.   Operationer, der støttes af ESF+ eller af FRO i overensstemmelse med artikel 8, stk. 2, litra k), l) og m), i FRO-forordningen, skal tilbagebetale støtten, hvis de er underlagt en forpligtelse til opretholdelse af investeringer i henhold til statsstøttereglerne.
3.   Stk. 1 og 2 finder ikke anvendelse på programbidrag til eller fra finansielle instrumenter eller til operationer, der udsættes for et ophør af produktionsaktivitet, der skyldes en konkurs, i forbindelse med hvilken der ikke er begået svigagtige handlinger.
Artikel 66
Flytning
1.   Udgifter til flytning er ikke berettigede til et bidrag fra fondene.
2.   Hvis et bidrag fra fondene udgør statsstøtte, skal forvaltningsmyndigheden sikre sig, at bidraget ikke støtter flytning i overensstemmelse med artikel 14, stk. 16, i forordning (EU) nr. 651/2014.
Artikel 67
Særlige regler for støtteberettigelse i forbindelse med tilskud
1.   Bidrag i form af naturalydelser, der består i levering af bygge- og anlægsarbejder, varer eller tjenesteydelser eller tilvejebringelse af jord og fast ejendom, for hvilke der ikke er foretaget kontantbetalinger dokumenteret ved fakturaer eller dokumenter med en tilsvarende bevisværdi, kan være støtteberettigede, hvis følgende betingelser er opfyldt:
a)
Den offentlige støtte, der er betalt til en operation, som omfatter bidrag i form af naturalydelser, må ikke overstige de samlede støtteberettigede udgifter, eksklusive bidrag i form af naturalydelser, ved afslutningen af operationen.
b)
Værdien af bidrag i form af naturalydelser må ikke overstige de omkostninger, der normalt accepteres på det pågældende marked.
c)
Værdien og leveringen af naturalydelserne skal kunne vurderes og verificeres af en uafhængig instans.
d)
Drejer det sig om tilvejebringelse af jord eller fast ejendom, kan der med henblik på en lejekontrakt foretages en betaling af et nominelt beløb pr. år, som ikke må overstige en enkelt enhed af medlemsstatens valuta.
e)
Drejer det sig om bidrag i form af naturalydelser, der består af ulønnet arbejde, skal værdien af det pågældende arbejde fastlægges under hensyntagen til det verificerede tidsforbrug og vederlagssatsen for tilsvarende lønnet arbejde.
Værdien af jorden eller den faste ejendom omhandlet i dette stykkes første afsnit, litra d), skal attesteres af en uafhængig, kvalificeret ekspert eller et behørigt bemyndiget offentligt organ, og den må ikke overstige den grænse, der er fastsat i artikel 64, stk. 1, litra b).
2.   Afskrivningsomkostninger, for hvilke der ikke er foretaget betalinger godtgjort ved fakturaer, kan betragtes som støtteberettigede, hvis følgende betingelser er opfyldt:
a)
Programmets regler om støtteberettigelse giver mulighed for det.
b)
Udgifternes størrelse er behørigt dokumenteret ved hjælp af bilag med en bevisværdi svarende til fakturaer for støtteberettigede omkostninger, hvis de pågældende omkostninger blev refunderet i den form, der er omhandlet i artikel 53, stk. 1, litra a).
c)
Omkostningerne vedrører udelukkende operationens støtteperiode.
d)
Offentlige tilskud har ikke bidraget til erhvervelsen af de afskrevne aktiver.
Artikel 68
Særlige regler for støtteberettigelse i forbindelse med finansielle instrumenter
1.   Ved støtteberettigede udgifter til et finansielt instrument forstås programbidragets samlede beløb, der er betalt til eller, for garantiers vedkommende, afsat til garantikontrakter, af det finansielle instrument inden for den støtteberettigede periode, hvis dette beløb svarer til:
a)
betalinger til slutmodtagere i tilfælde af lån, egenkapitalinvesteringer og kvasiegenkapitalinvesteringer
b)
midler afsat til garantikontrakter, hvad enten de er udestående eller allerede er udløbet, som har til formål at opfylde eventuelle garantiindkaldelser i forbindelse med tab, som er beregnet på grundlag af multiplikatorforholdet, der er fastsat for de respektive underliggende udbetalte nye lån, egenkapitalinvesteringer eller kvasiegenkapitalinvesteringer i slutmodtagere
c)
betalinger til eller til fordel for slutmodtagere, hvis finansielle instrumenter kombineres med andre EU-bidrag i en samlet operation med et finansielt instrument, jf. artikel 58, stk. 5
d)
betaling af forvaltningsgebyrer og refusion af forvaltningsomkostninger afholdt af de organer, der gennemfører det finansielle instrument.
2.   Hvis et finansielt instrument gennemføres hen over fortløbende programmeringsperioder, kan støtte ydes til eller til fordel for slutmodtagere, herunder forvaltningsomkostninger og -gebyrer, på grundlag af aftaler, der er indgået under den forudgående programmeringsperiode, forudsat at en sådan støtte opfylder reglerne om støtteberettigelse for den efterfølgende programmeringsperiode. I sådanne tilfælde skal støtteberettigelse for udgifter, der er indgivet i betalingsanmodninger, bestemmes i overensstemmelse med reglerne for den respektive programmeringsperiode.
3.   For så vidt angår stk. 1, litra b), skal de støtteberettigede udgifter nedsættes forholdsmæssigt, hvis enheden, der drager fordel af garantierne, ikke har udbetalt de planlagte nye lån, egenkapitalinvesteringer eller kvasiegenkapitalinvesteringer til slutmodtagere i overensstemmelse med multiplikatorforholdet. Multiplikatorforholdet kan ændres, hvis det er begrundet i efterfølgende forandringer i markedsvilkårene. En sådan ændring har ikke tilbagevirkende kraft.
4.   Med henblik på stk. 1, litra d), skal forvaltningsgebyrer være resultatbaserede.
Hvis organer, der gennemfører en holdingfond, udvælges ved en direkte tildeling af kontrakter i henhold til artikel 59, stk. 3, er de forvaltningsomkostninger og -gebyrer, der er betalt til disse organer, og som kan indberettes som støtteberettigede udgifter, underlagt en tærskel på op til 5 % af det samlede beløb for programbidrag, der er udbetalt til slutmodtagere i form af lån eller hensat til garantikontrakter, og op til 7 % af det samlede beløb for programbidrag, der er udbetalt til slutmodtagere i egenkapitalinvesteringer og kvasiegenkapitalinvesteringer.
Hvis organer, der gennemfører en særlig fond, udvælges ved en direkte tildeling af kontrakter i henhold til artikel 59, stk. 3, er de forvaltningsomkostninger og -gebyrer, der er betalt til disse organer, og som kan anmeldes som støtteberettigede udgifter, underlagt en tærskel på op til 7 % af det samlede beløb for programbidrag, der er udbetalt til slutmodtagere i form af lån eller hensat til garantikontrakter, og op til 15 % af det samlede beløb for programbidrag, der er udbetalt til slutmodtagere i egenkapitalinvesteringer eller kvasiegenkapitalinvesteringer.
Størrelsen af forvaltningsomkostninger og -gebyrer skal fastlægges i finansieringsaftalen og afspejle resultatet af det konkurrencebaserede udbud, hvis organer, der gennemfører en holdingfond eller særlige fonde, eller begge dele, udvælges via et konkurrencebaseret udbud i overensstemmelse med gældende ret.
5.   Hvis stiftelsesomkostningerne eller en del heraf opkræves hos slutmodtagere, må de ikke angives som støtteberettigede udgifter.
6.   De støtteberettigede udgifter, der anmeldes i henhold til stk. 1, må ikke overstige summen af den samlede støtte fra fondene, der er betalt i henhold til samme stykke, og den modsvarende nationale medfinansiering.
AFSNIT VI
FORVALTNING OG KONTROL
KAPITEL I
Generelle regler for forvaltning og kontrol
Artikel 69
Medlemsstaternes ansvarsområder
1.   Medlemsstaterne skal råde over forvaltnings- og kontrolsystemer for deres programmer i overensstemmelse med dette afsnit og sikre, at de fungerer i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og de centrale krav, der er anført i bilag XI.
2.   Medlemsstaterne sikrer lovligheden og den formelle rigtighed af de udgifter, der indgår i de regnskaber, der indsendes til Kommissionen, og træffer alle nødvendige foranstaltninger for at forebygge, opdage og korrigere uregelmæssigheder, herunder svig, og rapportere herom. Disse foranstaltninger omfatter indsamling af oplysninger om de reelle ejere af modtagerne af EU-finansiering i overensstemmelse med bilag XVII. Reglerne for indsamling og behandling af sådanne data skal overholde de gældende databeskyttelsesregler. Kommissionen, Det Europæiske Kontor for Bekæmpelse af Svig og Revisionsretten skal have den nødvendige adgang til disse oplysninger.
For så vidt angår programmer, der støttes af AMIF, FIS og IGFV, finder forpligtelserne vedrørende indsamling af oplysninger om de reelle ejere af modtagerne af EU-finansiering i overensstemmelse med bilag XVII, jf. første afsnit, anvendelse fra den 1. januar 2023.
3.   Medlemsstaterne træffer efter anmodning fra Kommissionen de fornødne foranstaltninger for at sikre, at deres forvaltnings- og kontrolsystemer fungerer effektivt, samt lovligheden og den formelle rigtighed af udgifter, som indsendes til Kommissionen. Hvis denne foranstaltning er en revision, kan Kommissionens embedsmænd eller deres bemyndigede repræsentanter deltage.
4.   Medlemsstaterne sikrer kvaliteten, nøjagtigheden og pålideligheden af overvågningssystemet og af data om indikatorer.
5.   Medlemsstaterne sikrer offentliggørelse af oplysninger i overensstemmelse med kravene i denne forordning og i de fondsspecifikke forordninger, medmindre EU-retten eller national ret udelukker en sådan offentliggørelse af hensyn til sikkerheden, den offentlige orden, strafferetlig efterforskning eller beskyttelsen af personoplysninger i overensstemmelse med forordning (EU) 2016/679.
6.   Medlemsstaterne skal råde over systemer og procedurer, der sikrer, at alle dokumenter, som er nødvendige for revisionssporet, jf. bilag XIII, opbevares i overensstemmelse med kravene i artikel 82.
7.   Medlemsstaterne skal etablere ordninger, der sikrer effektiv behandling af klager vedrørende fondene. Anvendelsesområdet, reglerne og procedurerne vedrørende disse ordninger er medlemsstaternes ansvar i overensstemmelse med deres institutionelle og retlige rammer. Dette berører ikke borgeres og interessenters generelle mulighed for at indgive klager til Kommissionen. Medlemsstaterne skal efter anmodning fra Kommissionen undersøge klager indgivet til Kommissionen, som hører under anvendelsesområdet for deres programmer, og skal informere Kommissionen om resultaterne af disse undersøgelser.
Med henblik på denne artikel omfatter klager enhver tvist mellem potentielle og udvalgte støttemodtagere om en foreslået eller udvalgt operation og enhver tvist med tredjeparter om gennemførelsen af programmet eller operationer i programmet, uanset hvilken form for adgang til retlig prøvelse der findes i henhold til national ret.
8.   Medlemsstaterne sikrer, at alle udvekslinger af oplysninger mellem støttemodtagere og programmyndighederne foretages ved hjælp af elektroniske dataudvekslingssystemer i overensstemmelse med bilag XIV.
Medlemsstaterne fremmer fordelene ved elektronisk dataudveksling og yder al nødvendig støtte til støttemodtagere i denne forbindelse.
Uanset første afsnit kan forvaltningsmyndigheden efter udtrykkelig anmodning fra en støttemodtager undtagelsesvis acceptere udveksling af oplysninger i papirform, uden at dette berører dens forpligtelse til at registrere og lagre data i henhold til artikel 72, stk. 1, litra e).
For så vidt angår programmer, der støttes af EHFAF, AMIF, FIS og IGFV, finder første afsnit anvendelse fra den 1. januar 2023.
Første afsnit finder ikke anvendelse på programmer eller prioriteter i henhold til ESF+-forordningens artikel 4, stk. 1, litra m).
9.   Medlemsstaterne sikrer, at alle officielle udvekslinger af oplysninger med Kommissionen foretages ved hjælp af et elektronisk dataudvekslingssystem i overensstemmelse med bilag XV.
10.   Medlemsstaterne skal fremlægge eller sikre, at forvaltningsmyndighederne fremlægger skøn over de forventede beløb for betalingsanmodninger, der indgives for det aktuelle og de efterfølgende kalenderår, senest den 31. januar og den 31. juli, jf. bilag VIII.
11.   Hver medlemsstat skal senest på tidspunktet for indgivelse af den endelige betalingsanmodning for det første regnskabsår, dog senest den 30. juni 2023, have indført en beskrivelse af forvaltnings- og kontrolsystemet i overensstemmelse med modellen i bilag XVI. Den skal holde denne beskrivelse opdateret for at tage højde for eventuelle senere ændringer.
12.   Medlemsstaterne indberetter uregelmæssigheder i overensstemmelse med kriterierne for fastlæggelse af hvilke sager om uregelmæssighed der skal indberettes, hvilke data der skal oplyses, og indberetningsformatet, jf. bilag XII.
Artikel 70
Kommissionens beføjelser og ansvarsområder
1.   Kommissionen forvisser sig om, at medlemsstaterne har forvaltnings- og kontrolsystemer, der er i overensstemmelse med denne forordning, og at disse systemer fungerer virkningsfuldt og effektivt under gennemførelsen af programmerne. Kommissionen udarbejder med henblik på sit eget revisionsarbejde en revisionsstrategi og en revisionsplan, som skal baseres på en risikovurdering.
Kommissionen og revisionsmyndighederne samordner deres revisionsplaner.
2.   Kommissionen foretager revisioner op til tre kalenderår efter godkendelsen af de regnskaber, som indeholder de pågældende udgifter. Denne frist finder ikke anvendelse på operationer, hvor der er mistanke om svig.
3.   Med henblik på deres revisioner skal Kommissionens embedsmænd eller deres bemyndigede repræsentanter have adgang til alle nødvendige fortegnelser, dokumenter og metadata, uanset hvilket medium de er lagret på, vedrørende operationer, der støttes af fondene, eller vedrørende forvaltnings- og kontrolsystemerne, og de skal modtage kopier i det særlige format, der anmodes om.
4.   For revisioner på stedet gælder desuden følgende:
a)
Kommissionen giver mindst 15 arbejdsdages varsel om revisionen til den kompetente programmyndighed, undtagen i hastende tilfælde; medlemsstatens embedsmænd eller bemyndigede repræsentanter kan deltage i sådanne revisioner
b)
hvis visse handlinger i henhold til nationale bestemmelser er forbeholdt myndighedspersoner, der er specifikt udpeget ved national lovgivning, skal Kommissionens embedsmænd og bemyndigede repræsentanter have adgang til de oplysninger, der tilvejebringes således, uden at dette berører nationale domstoles kompetencer og under fuld overholdelse af de berørte retssubjekters grundlæggende rettigheder
c)
Kommissionen fremsender de foreløbige revisionsresultater til den kompetente myndighed i medlemsstaten senest 3 måneder efter den sidste revisionsdag
d)
Kommissionen fremsender revisionsrapporten senest 3 måneder efter at have modtaget et komplet svar fra den kompetente myndighed i medlemsstaten om de foreløbige revisionsresultater; medlemsstatens svar betragtes som komplet, hvis Kommissionen ikke anmoder om at give yderligere oplysninger eller et ændret dokument inden for to måneder fra datoen for modtagelse af medlemsstatens svar.
Med henblik på overholdelse af tidsfristerne i dette stykkes første afsnit, litra c) og d), skal Kommissionen stille de foreløbige revisionsresultater og revisionsrapporten til rådighed på mindst ét af EU-institutionernes officielle sprog.
Tidsfristerne omhandlet i dette stykkes første afsnit, litra c) og d), kan forlænges, hvor det anses for nødvendigt og er aftalt mellem Kommissionen og den kompetente myndighed i medlemsstaten.
Hvis der er sat en tidsfrist for en medlemsstats svar om de foreløbige revisionsresultater eller revisionsrapporten omhandlet i dette stykkes første afsnit, litra c) og d), begynder fristen, når den kompetente myndighed i medlemsstaten har modtaget dem på mindst ét af de officielle sprog i den berørte medlemsstat.
Artikel 71
Programmyndigheder
1.   Med henblik på anvendelsen af finansforordningens artikel 63, stk. 3, udpeger medlemsstaten for hvert program en forvaltningsmyndighed og en revisionsmyndighed. Såfremt en medlemsstat overdrager regnskabsfunktionen til et andet organ end forvaltningsmyndigheden i overensstemmelse med nærværende forordnings artikel 72, stk. 2, udpeges det pågældende organ også som en programmyndighed. Disse myndigheder kan have ansvar for flere programmer.
2.   Revisionsmyndigheden skal være en offentlig myndighed. Revisionsarbejde kan udføres af et andet offentligt eller privat organ end revisionsmyndigheden under dens ansvar. Revisionsmyndigheden og ethvert sådant organ, der udfører revisionsarbejde under revisionsmyndighedens ansvar, skal fungere uafhængigt af de reviderede enheder.
3.   Forvaltningsmyndigheden kan udpege et eller flere bemyndigede organer til at udføre bestemte opgaver under sit ansvar. Ordninger mellem forvaltningsmyndigheden og de bemyndigede organer registreres skriftligt.
4.   Medlemsstaterne sikrer, at princippet om adskillelse af funktioner mellem og inden for programmyndighederne overholdes.
5.   Hvis et program i overensstemmelse med sine målsætninger yder støtte fra EFRU eller ESF+ til et program, som medfinansieres af Horisont Europa som omhandlet i artikel 10, stk. 1, litra b), i Horisont Europa-forordningen, skal det organ, der gennemfører det program, som medfinansieres af Horisont Europa, udpeges til et bemyndiget organ af det pågældende programs forvaltningsmyndighed i overensstemmelse med nærværende artikels stk. 3.
6.   Medlemsstaten kan på eget initiativ oprette et koordinerende organ, der har til opgave at have kontakt med og give oplysninger til Kommissionen og koordinere aktiviteter for programmyndighederne i den pågældende medlemsstat.
KAPITEL II
Standardsystemer til forvaltning og kontrol
Artikel 72
Forvaltningsmyndighedens funktioner
1.   Forvaltningsmyndigheden har ansvaret for forvaltning af programmet med henblik på at opfylde programmets målsætninger. Den har navnlig følgende funktioner:
a)
udvælge operationer, jf. artikel 73, med undtagelse af operationer omhandlet i artikel 33, stk. 3, litra d)
b)
varetage programforvaltningsopgaver, jf. artikel 74
c)
støtte overvågningsudvalgets arbejde, jf. artikel 75
d)
føre tilsyn med bemyndigede organer
e)
elektronisk registrere og lagre de data om hver enkelt operation, der er nødvendige med henblik på overvågning, evaluering, finansiel forvaltning, verificeringer og revisioner, jf. bilag XVII, samt sikre dataenes sikkerhed, integritet og fortrolighed og autentificering af brugere.
2.   Medlemsstaten kan lade forvaltningsmyndigheden eller et andet organ varetage regnskabsfunktionen som omhandlet i artikel 76.
3.   For programmer, der støttes af AMIF, FIS og IGFV, varetages regnskabsfunktionen af forvaltningsmyndigheden eller under dennes ansvar.
Artikel 73
Forvaltningsmyndighedens udvælgelse af operationer
1.   Med henblik på udvælgelsen af operationer skal forvaltningsmyndigheden opstille og anvende kriterier og procedurer, der er ikkediskriminerende, gennemsigtige, sikrer adgang for personer med handicap, sikrer ligestilling mellem kønnene og tager hensyn til Den Europæiske Unions charter om grundlæggende rettigheder, princippet om bæredygtig udvikling og til Unionens politik på miljøområdet i overensstemmelse med artikel 11 og artikel 191, stk. 1, i TEUF.
Kriterierne og procedurerne skal sikre, at de operationer, der skal udvælges, prioriteres med henblik på at maksimere bidraget fra EU-finansieringen til opfyldelsen af programmets målsætninger.
2.   Ved udvælgelsen af operationer skal forvaltningsmyndigheden:
a)
sikre, at de udvalgte operationer er i overensstemmelse med programmet, herunder deres overensstemmelse med de relevante strategier, der ligger til grund for programmet, samt yder et effektivt bidrag til opfyldelsen af de specifikke målsætninger for programmet
b)
sikre, at de udvalgte operationer, der er omfattet af en grundforudsætning, er i tråd med de hertil svarende fastlagte strategier og planlægningsdokumenter for opfyldelse af den pågældende grundforudsætning
c)
sikre, at de udvalgte operationer udgør det bedste forhold mellem støttens størrelse, de udførte aktiviteter og opfyldelsen af målsætninger
d)
kontrollere, at støttemodtageren har de nødvendige finansielle midler og mekanismer til at dække omkostningerne ved drift og vedligeholdelse for operationer, der omfatter investeringer i infrastruktur eller produktionsinvesteringer, for at sikre deres finansielle bæredygtighed
e)
sikre, at de udvalgte operationer, der falder ind under anvendelsesområdet for Europa-Parlamentets og Rådets direktiv 2011/92/EU 
(
51
)
, underkastes en miljøkonsekvensvurdering eller en screeningprocedure, og at der er taget behørigt hensyn til vurderingen af alternative løsninger på grundlag af kravene i nævnte direktiv
f)
verificere, hvis operationerne er påbegyndt før indgivelse til forvaltningsmyndigheden af en ansøgning om finansiering, at gældende ret er overholdt
g)
sikre, at de udvalgte operationer falder ind under anvendelsesområdet for den pågældende fond og henregnes til en interventionstype
h)
sikre, at operationer ikke omfatter aktiviteter, der indgik i en operation, som var genstand for flytning i overensstemmelse med artikel 66, eller som ville udgøre en overførsel af en produktionsaktivitet i overensstemmelse med artikel 65, stk. 1, litra a)
i)
sikre, at de udvalgte operationer ikke påvirkes direkte af en begrundet udtalelse fra Kommissionen vedrørende en overtrædelse i henhold til artikel 258 i TEUF, der rejser tvivl om lovligheden og den formelle rigtighed af udgifter eller operationernes præstation
j)
sikre klimasikring af investeringer i infrastruktur, der har en forventet levetid på mindst fem år.
For så vidt angår dette stykkes litra b) og politisk målsætning 1, jf. artikel 3, stk. 1, litra a), i EFRU- og Samhørighedsfondsforordningen, skal kun operationer, der svarer til de specifikke målsætninger omhandlet i nr. i) og iv), i nævnte litra, være i overensstemmelse med de tilsvarende strategier for intelligent specialisering.
3.   Forvaltningsmyndigheden sikrer, at støttemodtageren får et dokument, der fastlægger alle støttebetingelserne for hver enkelt operation, herunder de specifikke krav vedrørende de produkter eller tjenesteydelser, der skal leveres, finansieringsplanen, fristen for udførelsen og, hvis det er relevant, den metode, der skal anvendes til at bestemme operationens omkostninger, og betingelserne for betaling af støtten.
4.   For så vidt angår operationer, der har fået tildelt et »Seal of Excellence«, eller operationer, som er udvalgt i henhold til et program, der medfinansieres af Horisont Europa, kan forvaltningsmyndigheden beslutte at yde støtte direkte fra EFRU eller ESF+, forudsat at sådanne operationer opfylder kravene i stk. 2, litra a), b) og g).
Desuden kan forvaltningsmyndighederne for de operationer, der er omhandlet i første afsnit, anvende de kategorier, maksimumsbeløb og metoder til beregning af støtteberettigede omkostninger, som er fastsat i henhold til det relevante EU-instrument. Disse elementer fastsættes i det dokument, der er omhandlet i stk. 3.
5.   Når forvaltningsmyndigheden udvælger en operation af strategisk betydning, underretter den inden for en måned Kommissionen og fremlægger alle relevante oplysninger til Kommissionen om denne operation.
Artikel 74
Forvaltningsmyndighedens programforvaltning
1.   Forvaltningsmyndigheden skal:
a)
foretage forvaltningsverificeringer for at verificere, at medfinansierede produkter og tjenesteydelser er blevet leveret, at operationen er i overensstemmelse med gældende ret, programmet og betingelserne for støtte til operationen, og
i)
hvis omkostningerne skal refunderes i henhold til artikel 53, stk. 1, litra a), at det udgiftsbeløb, som støttemodtagerne har anmeldt i forbindelse med disse omkostninger, er betalt, og at støttemodtagerne fører særskilte regnskaber eller anvender passende regnskabskoder for alle transaktioner i forbindelse med operationen
ii)
hvis omkostningerne skal refunderes i henhold til artikel 53, stk. 1, litra b), c) og d), at betingelserne for udgiftsrefusion til støttemodtagerne er opfyldt
b)
forudsat at der er finansiering til rådighed, sikre, at en støttemodtager modtager det skyldige beløb fuldt ud, og senest 80 dage efter at støttemodtageren har indgivet betalingskravet; fristen kan afbrydes, hvis oplysninger fra støttemodtageren ikke gør det muligt for forvaltningsmyndigheden at fastslå, om beløbet er forfaldent
c)
have indført effektive og proportionale foranstaltninger og procedurer til bekæmpelse af svig under hensyntagen til de identificerede risici
d)
forebygge, opdage og korrigere uregelmæssigheder
e)
bekræfte, at de udgifter, der er opført i regnskaberne, er lovlige og formelt rigtige
f)
udarbejde forvaltningserklæringen i overensstemmelse med modellen i bilag XVIII.
For så vidt angår første afsnit, litra b), foretages der ikke fradrag eller tilbageholdelse af noget beløb, og der pålægges ikke nogen specifik afgift eller andre afgifter med tilsvarende virkning, der ville nedsætte beløbene til støttemodtagerne.
For OPP-operationers vedkommende foretager forvaltningsmyndigheden betalinger til en spærret konto, der er oprettet til dette formål i støttemodtagerens navn til brug i overensstemmelse med OPP-aftalen.
2.   Forvaltningsverificeringer, jf. stk. 1, første afsnit, litra a), skal være risikobaserede og stå i et rimeligt forhold til de risici, som er identificeret på forhånd og skriftligt.
Forvaltningsverificeringer omfatter bl.a. administrativ verificeringer af støttemodtageres betalingskrav og verificeringer på stedet af operationer. Disse verificeringer skal gennemføres inden indgivelsen af regnskaberne, jf. artikel 98.
3.   Hvis forvaltningsmyndigheden også er støttemodtager under programmet, skal ordninger for forvaltningsverificeringer sikre adskillelse af funktioner.
Med forbehold af stk. 2 kan der i Interregforordningen fastsættes særlige regler om forvaltningsverificeringer vedrørende Interregprogrammer. Forordningerne om AMIF, FIS og IGFV kan fastsætte særlige regler om forvaltningsverificeringer, der finder anvendelse, når støttemodtager er en international organisation.
Artikel 75
Støtte fra forvaltningsmyndigheden til overvågningsudvalgets arbejde
Forvaltningsmyndigheden skal:
a)
i god tid give overvågningsudvalget alle de oplysninger, der er nødvendige for, at det kan varetage sine opgaver
b)
sikre opfølgning af overvågningsudvalgets beslutninger og henstillinger.
Artikel 76
Regnskabsfunktionen
1.   Regnskabsfunktionen omfatter følgende opgaver:
a)
udarbejdelse og indgivelse af betalingsanmodninger til Kommissionen, jf. artikel 91 og 92
b)
udarbejdelse og indgivelse af regnskaber, bekræftelse af regnskabernes fuldstændighed, nøjagtighed og rigtighed, jf. artikel 98, og opbevaring af elektroniske fortegnelser over alle regnskabselementer, herunder betalingsanmodninger
c)
omregning af de udgiftsbeløb, der er afholdt i en anden valuta, til euro ved hjælp af Kommissionens månedlige regnskabsvekselkurs for den måned, hvor udgifterne er registreret i regnskabssystemerne af det organ, der har ansvaret for at udføre de opgaver, der er fastsat i denne artikel.
2.   Regnskabsfunktionen omfatter ikke verificeringer på støttemodtagerniveau.
3.   Uanset stk. 1, litra c), kan der i Interregforordningen fastsættes en anden metode til at omregne de udgiftsbeløb, der er afholdt i en anden valuta, til euro.
Artikel 77
Revisionsmyndighedens funktioner
1.   Revisionsmyndigheden er ansvarlig for at udføre systemrevisioner, revisioner af operationer og revisioner af regnskaber med henblik på uafhængigt at give Kommissionen sikkerhed for, at forvaltnings- og kontrolsystemerne fungerer effektivt, og at udgifterne i de regnskaber, der indgives til Kommissionen, er lovlige og formelt rigtige.
2.   Revisionsarbejdet skal udføres i overensstemmelse med internationalt accepterede revisionsstandarder.
3.   Revisionsmyndigheden udarbejder og forelægger følgende for Kommissionen:
a)
en årlig revisionserklæring, jf. finansforordningens artikel 63, stk. 7, ved anvendelse af modellen i nærværende forordnings bilag XIX og baseret på alt udført revisionsarbejde, idet følgende særskilte komponenter skal være omfattet:
i)
regnskabernes fuldstændighed, nøjagtighed og rigtighed
ii)
lovligheden og den formelle rigtighed af udgifterne i de regnskaber, der indgives til Kommissionen
iii)
forvaltnings- og kontrolsystemets effektive funktion
b)
en årlig kontrolrapport, der opfylder kravene i finansforordningens artikel 63, stk. 5, litra b), i overensstemmelse med modellen i nærværende forordnings bilag XX, der understøtter den årlige revisionserklæring omhandlet i nærværende stykkes litra a) og indeholder et sammendrag af de konstaterede forhold, herunder en analyse af arten og omfanget af fejl og mangler i systemerne samt de foreslåede og gennemførte korrigerende foranstaltninger, den deraf følgende samlede fejlprocent og restfejlprocenten for de udgifter, der er opført i de regnskaber, der er indgivet til Kommissionen.
4.   For programmer, der er samlet med henblik på revisioner af operationer, jf. artikel 79, stk. 2, andet afsnit, kan de oplysninger, der kræves i henhold til nærværende artikels stk. 3, litra b), samles i én enkelt rapport.
5.   Revisionsmyndigheden tilsender Kommissionen systemrevisionsrapporter, så snart den kontradiktoriske procedure med de relevante reviderede enheder er afsluttet.
6.   Kommissionen og revisionsmyndighederne mødes regelmæssigt, mindst én gang om året, medmindre andet er aftalt, for at gennemgå revisionsstrategien, den årlige kontrolrapport og revisionserklæringen, for at koordinere deres revisionsplaner og -metoder og for at udveksle synspunkter om spørgsmål vedrørende forbedring af forvaltnings- og kontrolsystemerne.
Artikel 78
Revisionsstrategi
1.   Revisionsmyndigheden udarbejder efter at have hørt forvaltningsmyndigheden en revisionsstrategi baseret på en risikovurdering, idet der tages hensyn til den beskrivelse af forvaltnings- og kontrolsystemerne, der er omhandlet i artikel 69, stk. 11, som omfatter systemrevisioner og revisioner af operationer. Revisionsstrategien skal omfatte systemrevisioner af nyligt udpegede forvaltningsmyndigheder og myndigheder, der er ansvarlige for regnskabsfunktionen. Sådanne revisioner skal udføres senest 21 måneder efter afgørelsen om at godkende programmet eller ændringen af programmet, som udpeger en sådan myndighed. Revisionsstrategien skal udarbejdes i overensstemmelse med modellen i bilag XXII og ajourføres hvert år efter den første årlige kontrolrapport og revisionserklæring, der er fremsendt til Kommissionen. Den kan omfatte et eller flere programmer.
2.   Revisionsstrategien forelægges for Kommissionen efter anmodning.
Artikel 79
Revision af operationer
1.   Revisionen af operationer skal omfatte udgifter anmeldt til Kommissionen i regnskabsåret på grundlag af en stikprøve. Stikprøven skal være repræsentativ og baseret på statistiske metoder til udvælgelse af stikprøver.
2.   Hvis populationen består af mindre end 300 stikprøveenheder, kan der anvendes en ikkestatistisk metode til udvælgelse af stikprøver efter revisionsmyndighedens professionelle skøn. I sådanne tilfælde skal stikprøvens størrelse være tilstrækkelig til at give revisionsmyndigheden mulighed for at udarbejde en gyldig revisionserklæring. Den ikkestatistiske metode til udvælgelse af stikprøver skal omfatte mindst 10 % af stikprøveenhederne i populationen i regnskabsåret, og stikprøverne skal være udvalgt tilfældigt.
Den statistiske stikprøve kan omfatte et eller flere programmer, der modtager støtte fra EFRU, ESF+, Samhørighedsfonden og FRO og, ved anvendelse af stratificering, hvis det er relevant, en eller flere programmeringsperioder efter revisionsmyndighedens professionelle skøn.
Stikprøven af operationer, som støttes af EHFAF, AMIF, FIS og IGFV, skal omfatte operationer, der modtager støtte fra hver fond særskilt.
3.   Revisioner af operationer omfatter kun verificering på stedet af den fysiske gennemførelse af operationen, hvis den pågældende operationstype kræver det.
Der kan i ESF+-forordningen fastsættes særlige bestemmelser om programmer eller prioriteter i henhold til nævnte forordnings artikel 4, stk. 1, litra m). Forordningerne om AMIF, FIS og IGFV kan fastsætte særlige bestemmelser om revision af operationer, hvis støttemodtager er en international organisation. Interregforordningen kan fastsætte særlige bestemmelser om revision af operationer, der finder anvendelse på Interregprogrammer.
Revisioner gennemføres på grundlag af de regler, der var gældende på det tidspunkt, da aktiviteterne inden for operationen blev udført.
4.   Kommissionen tillægges beføjelse til i overensstemmelse med artikel 114 at vedtage en delegeret retsakt for at supplere denne artikel ved at fastsætte standardiserede stikprøvemetoder og -vilkår med henblik på at dække en eller flere programmeringsperioder.
Artikel 80
Ordninger med én enkelt revision
1.   Når Kommissionen og revisionsmyndighederne foretager revisioner, skal de tage hensyn til princippet om én enkelt revision og proportionalitetsprincippet i forhold til risikoniveauet for EU-budgettet. Dette gøres navnlig for at undgå overlapning af revisioner og forvaltningsverificeringer af de samme udgifter anmeldt til Kommissionen med det formål at minimere omkostningerne til forvaltningsverificeringer og revisioner og den administrative byrde for støttemodtagerne.
Kommissionen og revisionsmyndighederne skal i første omgang anvende alle de oplysninger og registre, der er omhandlet i artikel 72, stk. 1, litra e), herunder resultaterne af forvaltningsverificeringer, og kun anmode om og indhente yderligere dokumenter og revisionsbevis fra de berørte støttemodtagere, hvis dette, baseret på deres professionelle skøn, er påkrævet for at støtte robuste revisionskonklusioner.
2.   For programmer, for hvilke Kommissionen konkluderer, at revisionsmyndighedens erklæring er pålidelig, og den pågældende medlemsstat deltager i det forstærkede samarbejde om oprettelse af Den Europæiske Anklagemyndighed, begrænses Kommissionens egne revisioner til revision af revisionsmyndighedens arbejde.
3.   Forud for indgivelsen af regnskaberne for det regnskabsår, hvor operationen er fuldført, må Kommissionen eller revisionsmyndigheden ikke foretage mere end én revision af operationer, for hvilke de samlede støtteberettigede udgifter ikke overstiger 400 000 EUR for EFRU's eller Samhørighedsfondens vedkommende, 350 000 EUR for FRO's vedkommende, 300 000 EUR for ESF+»s vedkommende eller 200 000 EUR for EHFAF's, AMIF's, FIS' eller IGFV's vedkommende.
Andre operationer må ikke underkastes mere end én revision pr. regnskabsår af revisionsmyndigheden og Kommissionen forud for indgivelsen af regnskaberne for det regnskabsår, hvor operationen er fuldført. Operationer må ikke underkastes en revision af Kommissionen eller revisionsmyndigheden i et givent år, hvis Revisionsretten allerede har foretaget en revision i det pågældende år, forudsat at resultaterne af Revisionsrettens revision for sådanne operationer kan anvendes af revisionsmyndigheden eller Kommissionen til at varetage deres respektive opgaver.
4.   Uanset stk. 3 kan enhver operation underkastes mere end én revision, hvis revisionsmyndigheden ud fra sit professionelle skøn konkluderer, at det ikke er muligt at udarbejde en gyldig revisionserklæring.
5.   Stk. 2 og 3 finder ikke anvendelse, hvis:
a)
der er en specifik risiko for uregelmæssigheder eller en mistanke om svig
b)
der er behov for at genudføre revisionsmyndighedens arbejde for at opnå sikkerhed for, at det fungerer effektivt
c)
der er dokumentation for en alvorlig mangel i revisionsmyndighedens arbejde.
Artikel 81
Forvaltningsverificeringer og revisioner af finansielle instrumenter
1.   Forvaltningsmyndigheden foretager kun forvaltningsverificeringer på stedet, jf. artikel 74, stk. 1, vedrørende de organer, der gennemfører det finansielle instrument, og, i forbindelse med garantifonde, vedrørende de organer, der leverer de underliggende nye lån. Forvaltningsmyndigheden kan forlade sig på verificeringer, der er foretaget af eksterne organer, og undlade at foretage forvaltningsverificeringer på stedet, forudsat at den har tilstrækkeligt bevis for disse eksterne organers kompetence.
2.   Forvaltningsmyndigheden må ikke foretage verificeringer på stedet vedrørende EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær.
EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, skal imidlertid fremlægge kontrolrapporter for forvaltningsmyndigheden til støtte for betalingsanmodningerne.
3.   Revisionsmyndigheden foretager systemrevisioner og revisioner af operationer, jf. artikel 77, 79 eller 83, alt efter hvad der er relevant, vedrørende de organer, der gennemfører det finansielle instrument, og, i forbindelse med garantifonde, vedrørende de organer, der leverer de underliggende nye lån. Revisionsresultaterne fra eksterne revisorer for organer, der gennemfører det finansielle instrument, kan af revisionsmyndigheden tages i betragtning med henblik på den generelle sikkerhed, og revisionsmyndigheden kan på dette grundlag beslutte at begrænse sit eget revisionsarbejde.
4.   I forbindelse med garantifonde må de organer, der er ansvarlige for revision af programmer, kun foretage revisioner af de organer, der yder nye underliggende lån, når en eller flere af følgende situationer opstår:
a)
Bilag, der dokumenterer støtten fra det finansielle instrument til de endelige modtagere, findes ikke hos forvaltningsmyndigheden eller de organer, der gennemfører det finansielle instrument.
b)
Der er tegn på, at de dokumenter, der findes hos forvaltningsmyndigheden eller de organer, der gennemfører det finansielle instrument, ikke giver et retvisende og nøjagtigt billede af den ydede støtte.
5.   Revisionsmyndigheden må ikke foretage revisioner vedrørende EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, angående finansielle instrumenter, der gennemføres af dem.
EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, skal imidlertid for Kommissionen og revisionsmyndigheden fremlægge en årlig revisionsrapport, der er udarbejdet af deres eksterne revisorer, ved udgangen af hvert kalenderår. Rapporten skal omfatte de elementer, der er angivet i bilag XXI, og udgøre grundlaget for revisionsmyndighedens arbejde.
6.   EIB eller andre internationale finansielle institutioner skal give programmyndighederne alle de dokumenter, der er nødvendige for at de kan opfylde deres forpligtelser.
Artikel 82
Adgang til dokumenter
1.   Uden at det berører statsstøttereglerne, sikrer forvaltningsmyndigheden, at alle bilag i tilknytning til en operation, der støttes af fondene, opbevares på et passende niveau i fem år regnet fra den 31. december i det år, hvor den sidste betaling fra forvaltningsmyndigheden til støttemodtageren er foretaget.
2.   Den i stk. 1 omhandlede periode afbrydes, hvis der indledes søgsmål, eller hvis Kommissionen fremsætter anmodning herom.
KAPITEL III
Tillid til nationale forvaltningssystemer
Artikel 83
Udvidede proportionale ordninger
Medlemsstaten kan anvende følgende udvidede proportionale ordninger for et programs forvaltnings- og kontrolsystem, forudsat at betingelserne i artikel 84 er opfyldt:
a)
Uanset artikel 74, stk. 1, litra a), og artikel 74, stk. 2, kan forvaltningsmyndigheden nøjes med at anvende nationale procedurer til at foretage forvaltningsverificeringer.
b)
Uanset artikel 77, stk. 1, om systemrevisioner og artikel 79, stk. 1 og 3, om revision af operationer kan revisionsmyndigheden begrænse sin revisionsaktivitet til revision af operationer, som omfatter en stikprøve, baseret på en statistisk udvælgelse af 30 stikprøveenheder for det pågældende program eller den pågældende gruppe af programmer.
Med henblik på forvaltningsverificeringer som omhandlet i første afsnit, litra a), kan forvaltningsmyndigheden forlade sig på verificeringer, der er foretaget af eksterne organer, forudsat at den har tilstrækkeligt bevis for disse organers kompetence.
Hvad angår første afsnit, litra b), kan revisionsmyndigheden, hvis populationen består af færre end 300 stikprøveenheder, anvende en ikkestatistisk metode til udvælgelse af stikprøver, jf. artikel 79, stk. 2.
Kommissionen skal begrænse sine egne revisioner til en revision af revisionsmyndighedens arbejde gennem en genudførelse kun på dens niveau, medmindre de tilgængelige oplysninger peger på en alvorlig mangel i revisionsmyndighedens arbejde.
Artikel 84
Betingelser for anvendelse af udvidede proportionale ordninger
1.   Medlemsstaten kan anvende de udvidede proportionale ordninger, jf. artikel 83, på et hvilket som helst tidspunkt i løbet af programmeringsperioden, hvis Kommissionen i sine offentliggjorte årlige aktivitetsrapporter for de sidste to år forud for en sådan beslutning fra en medlemsstat har bekræftet, at programmets forvaltnings- og kontrolsystem fungerer effektivt, og at den samlede fejlprocent for hvert år er 2 % eller derunder. Ved vurderingen af, om programmets forvaltnings- og kontrolsystem fungerer effektivt, skal Kommissionen tage hensyn til den pågældende medlemsstats deltagelse i det forstærkede samarbejde om oprettelse af Den Europæiske Anklagemyndighed.
Hvis en medlemsstat beslutter at anvende de udvidede proportionale ordninger, der er omhandlet i artikel 83, underretter den Kommissionen om anvendelsen af sådanne ordninger. I sådanne tilfælde finder ordningerne anvendelse fra begyndelsen af det efterfølgende regnskabsår.
2.   Ved begyndelsen af programmeringsperioden kan medlemsstaten anvende de udvidede proportionale ordninger, der er omhandlet i artikel 83, forudsat at betingelserne i nærværende artikels stk. 1 er opfyldt for så vidt angår et lignende program gennemført i 2014-2020, og at de forvaltnings- og kontrolordninger, der er etableret for programmet for 2021-2027, i vid udstrækning bygger på ordningerne for det foregående program. I et sådant tilfælde finder ordningerne anvendelse fra programmets begyndelse.
3.   Medlemsstaten opretter eller ajourfører i overensstemmelse hermed beskrivelsen af forvaltnings- og kontrolsystemet og revisionsstrategien, der er fastsat i artikel 69, stk. 11, og artikel 78.
Artikel 85
Tilpasning i programmeringsperioden
1.   Hvis Kommissionen eller revisionsmyndigheden på grundlag af de udførte revisioner og den årlige kontrolrapport konkluderer, at betingelserne i artikel 84 ikke længere er opfyldt, skal Kommissionen anmode revisionsmyndigheden om at udføre yderligere revisionsarbejde i overensstemmelse med artikel 69, stk. 3, og sikre sig, at der træffes afhjælpende foranstaltninger.
2.   Hvis den efterfølgende årlige kontrolrapport bekræfter, at betingelserne fortsat ikke er opfyldt, hvilket dermed begrænser den sikkerhed, der ydes til Kommissionen om, at forvaltnings- og kontrolsystemerne fungerer effektivt, og om lovligheden og den formelle rigtighed af udgifterne, skal Kommissionen anmode revisionsmyndigheden om at foretage systemrevisioner.
3.   Kommissionen kan, efter at have givet medlemsstaten lejlighed til at fremsætte bemærkninger, underrette medlemsstaten om, at de udvidede proportionale ordninger, jf. artikel 83, ikke længere finder anvendelse fra begyndelsen af det efterfølgende regnskabsår.
AFSNIT VII
FINANSIEL FORVALTNING, INDGIVELSE OG GENNEMGANG AF REGNSKABER OG FINANSIELLE KORREKTIONER
KAPITEL I
Finansiel forvaltning
Afdeling I
Generelle regnskabsbestemmelser
Artikel 86
Budgetforpligtelser
1.   Afgørelsen om godkendelse af programmet, jf. artikel 23, udgør en finansieringsafgørelse som omhandlet i finansforordningens artikel 110, stk. 1, og meddelelsen heraf til den pågældende medlemsstat udgør en retlig forpligtelse.
I afgørelsen fastsættes det samlede EU-bidrag pr. fond og pr. år. For programmer under målet om investeringer i beskæftigelse og vækst skal et beløb svarende til 50 % af bidraget for årene 2026 og 2027 (»fleksibilitetsbeløb«) pr. program i hver enkelt medlemsstat imidlertid holdes tilbage og skal kun tildeles endeligt til programmet efter vedtagelsen af Kommissionens afgørelse efter midtvejsgennemgangen i overensstemmelse med artikel 18.
2.   Unionens budgetforpligtelser i forbindelse med de enkelte programmer indgås af Kommissionen i årlige rater for hver fond i perioden mellem den 1. januar 2021 og den 31. december 2027.
3.   Uanset finansforordningens artikel 111, stk. 2, skal budgetforpligtelserne vedrørende første rate følge efter Kommissionens vedtagelse af programmet.
Artikel 87
Anvendelse af euroen
Alle beløb, der er fastlagt i programmerne, og som indberettes eller anmeldes til Kommissionen af medlemsstaterne, udtrykkes i euro.
Artikel 88
Tilbagebetaling
1.   Enhver skyldig tilbagebetaling til EU-budgettet foretages før den forfaldsdato, der er anført i indtægtsordren, som er udstedt i henhold til finansforordningens artikel 98. Forfaldsdatoen er den sidste dag i den anden måned efter indtægtsordrens udstedelse.
2.   Enhver forsinkelse i tilbagebetalingen giver anledning til morarenter fra forfaldsdatoen indtil datoen for den faktiske betaling. Rentesatsen er den sats, som Den Europæiske Centralbank anvender i sine vigtigste refinansieringstransaktioner den første arbejdsdag i den måned, hvor beløbet forfalder til betaling, forhøjet med 1½ procentpoint.
Afdeling II
Bestemmelser om betalinger til medlemsstater
Artikel 89
Betalingstyper
Betalingerne tager form af forfinansiering, mellemliggende betalinger og betaling af saldoen for regnskabsåret.
Artikel 90
Forfinansiering
1.   Kommissionen betaler forfinansiering på grundlag af den samlede støtte fra fondene fastsat i afgørelsen om godkendelse af programmet.
2.   Forfinansieringen for hver fond udbetales i årlige rater inden den 1. juli hvert år, afhængigt af om der er midler til rådighed, som følger:
a)
2021: 0,5 %
b)
2022: 0,5 %
c)
2023: 0,5 %
d)
2024: 0,5 %
e)
2025: 0,5 %
f)
2026: 0,5 %.
Hvis et program vedtages efter den 1. juli 2021, betales de tidligere rater i året for vedtagelsen.
3.   Uanset stk. 2 fastsættes der i Interregforordningen særlige regler om forfinansiering for Interregprogrammer.
4.   Uanset stk. 2 fastsættes der i de fondsspecifikke forordninger særlige regler om forfinansiering for programmer, der støttes af AMIF, FIS og IGFV.
5.   Det beløb, der er betalt som forfinansiering for årene 2021 og 2022, skal være udlignet i Kommissionens regnskab hvert år og for årene 2023-2026 senest i det sidste regnskabsår i overensstemmelse med artikel 100.
For programmer, der støttes af AMIF, FIS og IGFV, skal det beløb, der er betalt som forfinansiering, være udlignet i Kommissionens regnskab senest i det sidste regnskabsår.
6.   Eventuelle renter, som genereres af forfinansieringen, anvendes til det pågældende program på samme måde som fondene og medtages i regnskabet for det sidste regnskabsår.
Artikel 91
Betalingsanmodninger
1.   Medlemsstaten må højst indgive seks betalingsanmodninger pr. program pr. fond og pr. regnskabsår. Der kan hvert år indgives én betalingsanmodning til enhver tid i hver periode mellem følgende datoer: den 28. februar, den 31. maj, den 31. juli, den 31. oktober, den 30. november og den 31. december.
Den sidste betalingsanmodning, der er indgivet senest den 31. juli, anses for at være den endelige betalingsanmodning for det regnskabsår, der afsluttedes den 30. juni.
Første afsnit finder ikke anvendelse på Interregprogrammer.
2.   Betalingsanmodninger antages kun til behandling, hvis den senest forventede sikkerhedspakke, jf. artikel 98, er indgivet.
3.   Betalingsanmodninger indgives til Kommissionen i overensstemmelse med modellen i bilag XXIII og omfatter pr. prioritet og, hvis det er relevant, pr. regionskategori:
a)
de samlede støtteberettigede udgifter, som støttemodtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, og operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, men som bidrager til opfyldelsen af grundforudsætningerne, som indlæst i systemet hos det organ, der varetager regnskabsfunktionen
b)
beløbet for teknisk bistand, der er beregnet i overensstemmelse med artikel 36, stk. 5, litra b), hvis det er relevant
c)
de samlede offentlige bidrag, der er ydet eller skal ydes, og som er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, og operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, men som bidrager til opfyldelsen af grundforudsætningerne, som indlæst i systemet hos det organ, der varetager regnskabsfunktionen
d)
de samlede støtteberettigede udgifter, som støttemodtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne, som indlæst i systemet hos det organ, der varetager regnskabsfunktionen.
4.   Uanset stk. 3, litra a), gælder følgende:
a)
Hvis EU-bidraget ydes i medfør af artikel 51, litra a), er de beløb, der medtages i en betalingsanmodning, de beløb, der begrundes med henvisning til fremskridtet med hensyn til opfyldelsen af betingelser eller opnåelse af resultater i overensstemmelse med den afgørelse, der er omhandlet i artikel 95, stk. 2, eller den delegerede retsakt, der er omhandlet i artikel 95, stk. 4.
b)
Hvis EU-bidraget ydes i medfør af artikel 51, litra c), d) og e), er de beløb, der medtages i en betalingsanmodning, de beløb, der bestemmes i overensstemmelse med den afgørelse, der er omhandlet i artikel 94, stk. 3, eller den delegerede retsakt, der er omhandlet i artikel 94, stk. 4.
c)
For de tilskudsformer, der er anført i artikel 53, stk. 1, første afsnit, litra b), c) og d), er de beløb, der medtages i en betalingsanmodning, de omkostninger, der er beregnet på det relevante grundlag.
5.   Uanset stk. 3 kan betalingsanmodningen, hvis der er tale om statsstøtte, omfatte forskud, som det støtteydende organ har udbetalt til støttemodtageren på følgende kumulative betingelser:
a)
Forskuddene er omfattet af en garanti ydet af en bank eller en anden finansiel institution, som er etableret i medlemsstaten, eller omfattet af en ordning, hvorved en offentlig enhed eller medlemsstaten stiller en garanti.
b)
Forskuddene overstiger ikke 40 % af den samlede støtte, der ydes til en støttemodtager med henblik på en bestemt operation.
c)
Forskuddene modsvares af udgifter afholdt af støttemodtagerne i forbindelse med operationens gennemførelse, og understøttes af kvitterede fakturaer eller regnskabsbilag med tilsvarende bevisværdi senest tre år efter det år, hvor forskuddet er udbetalt, eller den 31. december 2029, alt efter hvilken dato der kommer først; i modsat fald korrigeres den efterfølgende betalingsanmodning i overensstemmelse hermed.
Hver betalingsanmodning, der omfatter forskud af denne type, skal særskilt oplyse det samlede beløb, der er udbetalt fra programmet som forskud, det beløb, der modsvares af udgifter afholdt af støttemodtagerne inden for tre år efter udbetalingen af forskuddet i overensstemmelse med litra c), og det beløb, der ikke modsvares af udgifter afholdt af støttemodtagerne og for hvilket treårsperioden endnu ikke er udløbet.
6.   Uanset denne artikels stk. 3, litra c), skal det offentlige bidrag svarende til udgifterne i en betalingsanmodning, for så vidt angår støtteordninger i henhold til artikel 107 i TEUF, være betalt til støttemodtagerne af det støtteydende organ.
Artikel 92
Særlige elementer gældende for finansielle instrumenter i betalingsanmodninger
1.   Hvis der gennemføres finansielle instrumenter i overensstemmelse med artikel 59, stk. 1, skal de betalingsanmodninger, der indgives i overensstemmelse med bilag XXIII, omfatte de samlede beløb, der er udbetalt, eller, i tilfælde af garantier, de beløb, der er afsat i henhold til garantikontrakter, af forvaltningsmyndigheden til slutmodtagere, jf. artikel 68, stk. 1, litra a), b) og c).
2.   Hvis der gennemføres finansielle instrumenter i overensstemmelse med artikel 59, stk. 2, skal betalingsanmodninger, der omfatter udgifter vedrørende finansielle instrumenter, indgives i overensstemmelse med følgende betingelser:
a)
Det beløb, som er medtaget i den første betalingsanmodning, er blevet betalt til finansielle instrumenter og kan udgøre op til 30 % af de samlede programbidrag, der er indgået forpligtelser for til de finansielle instrumenter under den relevante finansieringsaftale, i overensstemmelse med den relevante prioritet og regionskategori, hvis det er relevant.
b)
Det beløb, som er medtaget i de efterfølgende betalingsanmodninger indgivet i støtteberettigelsesperioden, omfatter de støtteberettigede udgifter som omhandlet i artikel 68, stk. 1.
3.   Det beløb, som er medtaget i den første betalingsanmodning, jf. stk. 2, litra a), skal være udlignet i Kommissionens regnskab senest i det sidste regnskabsår.
Der oplyses særskilt herom i betalingsanmodninger.
Artikel 93
Fælles regler for betalinger
1.   Med forbehold af artikel 15, stk. 5 og 6, og forudsat at der er finansiering til rådighed, foretager Kommissionen mellemliggende betalinger senest 60 dage efter, at den har modtaget en betalingsanmodning.
2.   Hver betaling henføres til den tidligst indgåede budgetforpligtelse for den pågældende fond og regionskategori. Kommissionen refunderer som mellemliggende betalinger 95 % af de beløb, der er medtaget i betalingsanmodningen, og som fremkommer ved at anvende medfinansieringssatsen for hver prioritet på de samlede støtteberettigede udgifter eller på det offentlige bidrag, alt efter hvad der er relevant. Kommissionen fastsætter de resterende beløb, der skal refunderes eller inddrives, når den beregner saldoen i overensstemmelse med artikel 100.
3.   Støtte fra fondene til en prioritet i form af mellemliggende betalinger må ikke overstige støtten fra fondene til prioriteten som fastsat i afgørelsen om godkendelse af programmet.
4.   Hvor EU-bidraget tager en af de former, der er anført i artikel 51, må Kommissionen ikke betale mere end det beløb, som medlemsstaten har anmodet om.
5.   Støtten fra fondene til en prioritet ved betaling af saldoen for det sidste regnskabsår må ikke overstige nogen af følgende beløb:
a)
det offentlige bidrag, der angives i betalingsanmodninger
b)
støtte fra fondene, som er betalt eller skal betales til støttemodtagere
c)
det beløb, som medlemsstaten har anmodet om.
Beløb, som refunderes i medfør af artikel 36, stk. 5, tages ikke i betragtning med henblik på beregning af det loft, der er fastsat i nærværende stykkes første afsnit, litra b).
6.   Efter anmodning fra en medlemsstat kan mellemliggende betalinger forhøjes med 10 % over den medfinansieringssats, der gælder for hver prioritet for fondene, hvis en medlemsstat opfylder en af følgende betingelser efter den 1. juli 2021:
a)
Medlemsstaten modtager et lån fra Unionen i henhold til Rådets forordning (EU) nr. 407/2010 
(
52
)
.
b)
Medlemsstaten modtager mellemfristet finansiel bistand under den europæiske stabilitetsmekanisme som oprettet ved traktaten af 2. februar 2012 om oprettelse af den europæiske stabilitetsmekanisme eller som omhandlet i forordning (EF) nr. 332/2002, betinget af gennemførelse af et makroøkonomisk tilpasningsprogram.
c)
Medlemsstaten får stillet finansiel bistand til rådighed, betinget af gennemførelse af et makroøkonomisk tilpasningsprogram som præciseret i forordning (EU) nr. 472/2013.
Den forhøjede sats, som højst kan udgøre 100 %, finder anvendelse på betalingsanmodninger indtil udgangen af det kalenderår, hvor den dertil knyttede finansielle bistand ophører.
7.   Stk. 6 finder ikke anvendelse på Interregprogrammer.
Artikel 94
EU-bidrag baseret på enhedsomkostninger, faste beløb og faste takster
1.   Kommissionen kan refundere EU-bidraget til et program på grundlag af enhedsomkostninger, faste beløb og faste takster i overensstemmelse med artikel 51, enten baseret på de beløb og takster, der er godkendt ved en afgørelse i overensstemmelse med nærværende artikels stk. 3, eller fastsat i den delegerede retsakt, der er omhandlet i nærværende artikels stk. 4.
2.   For at gøre brug af et EU-bidrag til programmet på grundlag af enhedsomkostninger, faste beløb og faste takster, skal medlemsstaterne forelægge Kommissionen et forslag i overensstemmelse med modellerne i bilag V og VI som en del af indgivelsen af programmet eller en anmodning om ændring heraf.
De beløb og takster, som foreslås af medlemsstaten, fastlægges på grundlag af følgende og vurderes af revisionsmyndigheden:
a)
en rimelig, retfærdig og kontrollerbar beregningsmetode baseret på et eller flere af følgende:
i)
statistiske data, andre objektive oplysninger eller en sagkyndig vurdering
ii)
verificerede historiske data
iii)
anvendelse af sædvanlig bogføringspraksis
b)
budgetforslag
c)
de regler om tilsvarende enhedsomkostninger, faste beløb og faste takster, der gælder i EU-politikker for en lignende type operation
d)
de regler for tilsvarende enhedsomkostninger, faste beløb og faste takster, der anvendes under ordninger for tilskud, som finansieres fuldt ud af medlemsstaten for en lignende type operation.
3.   Ved afgørelsen om godkendelse af programmet eller ændring heraf fastsættes de typer af operationer, der er omfattet af refusion på grundlag af enhedsomkostninger, faste beløb og faste takster, definitionen og de beløb, der er dækket af disse enhedsomkostninger, faste beløb og faste takster, og metoder til tilpasning af beløbene.
Medlemsstaterne refunderer støttemodtagerne med henblik på denne artikel. Denne refusion kan udgøres af en hvilken som helst form for støtte.
Kommissionens og medlemsstaternes revisioner og forvaltningsverificeringer foretaget af medlemsstaterne skal udelukkende have til formål at verificere, at betingelserne for Kommissionens refusion er opfyldt.
4.   Kommissionen tillægges beføjelse til i overensstemmelse med artikel 114 at vedtage en delegeret retsakt for at supplere denne artikel ved på EU-plan at definere enhedsomkostninger, faste beløb og faste takster og fastsætte beløb og justeringsmetoder efter de fremgangsmåder, der er omhandlet i nærværende artikels stk. 2, andet afsnit, litra a)-d).
5.   Denne artikel finder ikke anvendelse på EU-bidrag til teknisk bistand, som refunderes i henhold til artikel 51, litra e).
Artikel 95
EU-bidrag baseret på finansiering, der ikke er knyttet til omkostninger
1.   Kommissionen kan refundere EU-bidraget til hele eller en del af en prioritet i programmer baseret på finansiering, der ikke er knyttet til omkostninger, i overensstemmelse med artikel 51, enten baseret på de beløb, der er godkendt ved en afgørelse omhandlet i nærværende artikels stk. 2, eller fastsat i den delegerede retsakt, der er omhandlet i nærværende artikels stk. 4. For at gøre brug af et EU-bidrag til programmet baseret på finansiering, der ikke er knyttet til omkostninger, skal medlemsstaterne forelægge Kommissionen et forslag i overensstemmelse med modellerne i bilag V og VI som en del af programmet eller en anmodning om ændring heraf. Forslaget skal indeholde følgende oplysninger:
a)
identificering af den pågældende prioritet og det samlede beløb, der er omfattet af finansiering, der ikke er knyttet til omkostninger
b)
en beskrivelse af den del af programmet og den type af operation, der er omfattet af finansiering, der ikke er knyttet til omkostninger
c)
en beskrivelse af de betingelser, der skal opfyldes, eller de resultater, der skal nås, samt en tidsplan
d)
mellemliggende resultater, der udløser refusion fra Kommissionen
e)
måleenheder
f)
tidsplanen for refusion fra Kommissionen og relaterede beløb knyttet til fremskridt i opfyldelsen af betingelser eller opnåelsen af resultater
g)
de nærmere bestemmelser for verificering af de mellemliggende resultater og af opfyldelsen af betingelser eller opnåelse af resultater
h)
metoder til justering af beløbene, hvis det er relevant
i)
de ordninger, der skal sikre revisionsspor i overensstemmelse med bilag XIII, og som dokumenterer opfyldelsen af betingelser eller opnåelsen af resultater
j)
den påtænkte type refusionsmetode, som anvendes til at refundere støttemodtageren eller -modtagerne inden for den prioritet eller dele af en prioritet i programmer, som denne artikel vedrører.
2.   Afgørelsen om godkendelse af programmet eller anmodningen om ændring heraf skal indeholde alle de elementer, der er anført i stk. 1.
3.   Medlemsstaterne refunderer støttemodtagerne med henblik på denne artikel. Denne refusion kan udgøres af en hvilken som helst form for støtte.
Kommissionens og medlemsstaternes revisioner og forvaltningsverificeringer foretaget af medlemsstaterne skal udelukkende have til formål at verificere, at betingelserne for Kommissionens refusion er opfyldt, eller at resultaterne er opnået.
4.   Kommissionen tillægges beføjelse til i overensstemmelse med artikel 114 at vedtage en delegeret retsakt for at supplere denne artikel ved at fastsætte beløb til finansiering på EU-plan, der ikke er knyttet til omkostninger, pr. type operation, metoder til justering af beløbene og de betingelser, der skal opfyldes, eller de resultater, der skal opnås.
Afdeling III
Afbrydelser og suspensioner
Artikel 96
Afbrydelse af betalingsfristen
1.   Kommissionen kan afbryde betalingsfristen, undtagen for forfinansiering, i højst seks måneder, hvis begge eller en af følgende betingelser er opfyldt:
a)
Der er begrundet mistanke om en alvorlig mangel, som der ikke er truffet korrigerende foranstaltninger for.
b)
Det er nødvendigt, at Kommissionen foretager supplerende verificeringer efter at have modtaget oplysninger om, at udgifterne i en betalingsanmodning muligvis knytter sig til en uregelmæssighed.
2.   Medlemsstaten kan acceptere en forlængelse af afbrydelsesperioden på tre måneder.
3.   Kommissionen begrænser afbrydelsen til den del af udgifterne, der er berørt af de elementer, der er omhandlet i stk. 1, medmindre det er umuligt at identificere den berørte del af udgifterne. Kommissionen underretter medlemsstaten og forvaltningsmyndigheden skriftligt om årsagen til afbrydelsen og anmoder dem om at rette op på situationen. Kommissionen bringer afbrydelsen til ophør, så snart der er truffet foranstaltninger til at rette op på de elementer, der er omhandlet i stk. 1.
4.   De fondsspecifikke regler for EHFAF kan fastsætte specifikke grundlag for afbrydelse af betalinger i forbindelse med manglende overholdelse af de gældende regler i den fælles fiskeripolitik.
Artikel 97
Suspension af betalinger
1.   Kommissionen kan suspendere alle eller en del af betalingerne, undtagen for forfinansiering, efter at have givet medlemsstaten mulighed for at fremsætte sine bemærkninger, hvis en eller flere af følgende betingelser er opfyldt:
a)
Medlemsstaten har undladt at træffe de nødvendige foranstaltninger til at rette op på den situation, der gav anledning til en afbrydelse i henhold til artikel 96.
b)
Der foreligger en alvorlig mangel.
c)
Udgifterne i betalingsanmodninger knytter sig til en uregelmæssighed, der ikke er blevet korrigeret.
d)
Der foreligger en begrundet udtalelse fra Kommissionen vedrørende en traktatbrudsprocedure i henhold til artikel 258 i TEUF om et forhold, som rejser tvivl om lovligheden og den formelle rigtighed af udgifter.
2.   Kommissionen bringer suspensionen af alle eller en del af betalingerne til ophør, når medlemsstaten har truffet foranstaltninger til at rette op på de elementer, der er omhandlet i stk. 1.
3.   De fondsspecifikke regler for EHFAF kan fastsætte specifikke grundlag for suspension af betalinger i forbindelse med manglende overholdelse af de gældende regler i den fælles fiskeripolitik.
KAPITEL II
Indgivelse og gennemgang af regnskaber
Artikel 98
Regnskabers indhold og indgivelse
1.   For hvert regnskabsår, for hvilket der er indgivet betalingsanmodninger, tilsender medlemsstaten senest den 15. februar Kommissionen følgende dokumenter (»sikkerhedspakken«), som skal dække det foregående regnskabsår:
a)
regnskabet i overensstemmelse med modellen i bilag XXIV
b)
den forvaltningserklæring, der er omhandlet i artikel 74, stk. 1, litra f), i overensstemmelse med modellen i bilag XVIII
c)
den årlige revisionserklæring, der er omhandlet i artikel 77, stk. 3, litra a), i overensstemmelse med modellen i bilag XIX
d)
den årlige kontrolrapport, der er omhandlet i artikel 77, stk. 3, litra b), i overensstemmelse med modellen i bilag XX.
2.   Den frist, der er omhandlet i stk. 1, kan undtagelsesvis forlænges af Kommissionen til den 1. marts efter meddelelse fra den berørte medlemsstat.
3.   Regnskabet skal for hver prioritet og, hvis det er relevant, for hver fond og regionskategori omfatte følgende:
a)
de samlede støtteberettigede udgifter, der er angivet i regnskabssystemer hos det organ, der varetager regnskabsfunktionen, og som er medtaget i den endelige betalingsanmodning for regnskabsåret, og de samlede tilsvarende offentlige bidrag, der er ydet eller skal ydes, og som er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, og operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, men som bidrager til opfyldelsen af grundforudsætningerne
b)
de beløb, der er trukket tilbage i løbet af regnskabsåret
c)
de offentlige bidrag, der er betalt til finansielle instrumenter
d)
for hver prioritet en forklaring på eventuelle differencer mellem de beløb, der er angivet i henhold til litra a), og de beløb, der er angivet i betalingsanmodningerne for det samme regnskabsår.
4.   Sikkerhedspakken må ikke vedrøre de samlede støtteberettigede udgifter, som støttemodtagere har afholdt og betalt i forbindelse med gennemførelsen af operationer, eller det tilsvarende offentlige bidrag, der er ydet eller skal ydes, og som er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne.
5.   Regnskabet antages ikke til behandling, hvis medlemsstaterne ikke har foretaget de nødvendige korrektioner med henblik på at reducere restfejlprocenten med hensyn til lovligheden og den formelle rigtighed af de udgifter, der indgår i regnskabet, til 2 % eller derunder.
6.   Medlemsstaterne skal navnlig fraregne følgende i regnskabet:
a)
uregelmæssigheder på udgiftssiden, der har været genstand for finansielle korrektioner i overensstemmelse med artikel 103
b)
udgifter, der er genstand for en igangværende vurdering af deres lovlighed og formelle rigtighed
c)
andre beløb, som er nødvendige for at reducere restfejlprocenten for de udgifter, der er angivet i regnskaberne, til 2 % eller derunder.
Medlemsstaten kan medtage udgifter, der er omfattet af første afsnit, litra b), i en betalingsanmodning i efterfølgende regnskabsår, når deres lovlighed og formelle rigtighed er bekræftet.
7.   Medlemsstaten kan korrigere uregelmæssige beløb, som den har konstateret efter indgivelsen af det regnskab, hvori beløbene er medtaget, ved at foretage de tilsvarende tilpasninger for det regnskabsår, i hvilket uregelmæssigheden blev konstateret, jf. dog artikel 104.
8.   Som en del af sikkerhedspakken indgiver medlemsstaten for det sidste regnskabsår den endelige præstationsrapport, jf. artikel 43, eller den sidste årlige præstationsrapport for AMIF, FIS eller IGFV.
Artikel 99
Regnskabsgennemgang
Kommissionen forvisser sig om, at regnskaberne er fuldstændige, nøjagtige og retvisende, senest den 31. maj i året efter regnskabsårets afslutning, medmindre artikel 102 finder anvendelse.
Artikel 100
Beregning af saldoen
1.   Når Kommissionen fastsætter beløb med udgiftsvirkning for fondene for regnskabsåret og de deraf følgende tilpasninger i forhold til betalinger til medlemsstaten tager den hensyn til:
a)
de beløb i regnskabet, der er omhandlet i artikel 98, stk. 3, litra a), og for hvilke medfinansieringssatsen for hver prioritet skal anvendes
b)
de samlede mellemliggende betalinger foretaget af Kommissionen i løbet af det pågældende regnskabsår
c)
forfinansieringsbeløbet for EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF for årene 2021 og 2022.
2.   Hvis der skal inddrives et beløb fra medlemsstaten, gøres det til genstand for en indtægtsordre fra Kommissionen, som, når det er muligt, skal udføres ved modregning af beløb, der skal betales til medlemsstaten ved senere betalinger til samme program. En sådan inddrivelse udgør ikke en finansiel korrektion og reducerer ikke støtten fra fondene til programmet. Det inddrevne beløb udgør formålsbestemte indtægter i henhold til finansforordningens artikel 21, stk. 3.
Artikel 101
Procedure for regnskabsgennemgang
1.   Proceduren i artikel 102 finder anvendelse i begge eller et af følgende tilfælde:
a)
Revisionsmyndigheden har afgivet en erklæring med forbehold eller en negativ revisionserklæring af årsager, der vedrører fuldstændigheden, nøjagtigheden og rigtigheden af regnskabet.
b)
Kommissionen er i besiddelse af dokumentation, der rejser tvivl om pålideligheden af en revisionserklæring uden forbehold.
2.   I alle andre tilfælde beregner Kommissionen beløbet med udgiftsvirkning for fondene i overensstemmelse med artikel 100 og foretager de pågældende betalinger eller inddrivelser før den 1. juli. En sådan betaling eller inddrivelse udgør godkendelsen af regnskaberne.
Artikel 102
Kontradiktorisk procedure i forbindelse med regnskabsgennemgang
1.   Hvis revisionsmyndigheden afgiver en revisionserklæring med forbehold eller en negativ revisionserklæring af årsager, der vedrører fuldstændigheden, nøjagtigheden og rigtigheden af regnskabet, anmoder Kommissionen medlemsstaten om at revidere regnskabet og på ny indgive de dokumenter, der er omhandlet i artikel 98, stk. 1, inden for en måned.
Hvis følgende gør sig gældende ved udløbet af den frist, der er fastsat i første afsnit:
a)
revisionserklæringen er uden forbehold, finder artikel 100 anvendelse, og Kommissionen betaler eventuelle yderligere forfaldne beløb eller foretager inddrivelse inden for to måneder
b)
revisionserklæringen fortsat er med forbehold eller dokumenter ikke på ny er indgivet af medlemsstaten, finder stk. 2, 3 og 4 anvendelse.
2.   Hvis revisionserklæringen er med forbehold af årsager, der vedrører regnskabets fuldstændighed, nøjagtighed og rigtighed, eller hvis revisionserklæringen fortsat er upålidelig, underretter Kommissionen medlemsstaten om det beløb, der har udgiftsvirkning for fondene for regnskabsåret.
3.   Hvis medlemsstaten erklærer sig enig i beløbet omhandlet i denne artikels stk. 2 inden for en måned, betaler Kommissionen inden for to måneder eventuelle yderligere forfaldne beløb eller foretager inddrivelse i overensstemmelse med artikel 100.
4.   Hvis medlemsstaten ikke er enig i det beløb, der er omhandlet i denne artikels stk. 2, skal Kommissionen fastlægge det beløb, der har udgiftsvirkning for fondene for regnskabsåret. En sådan handling udgør ikke en finansiel korrektion og reducerer ikke støtten fra fondene til programmet. Kommissionen betaler inden for to måneder eventuelle yderligere forfaldne beløb eller foretager inddrivelse i overensstemmelse med artikel 100.
5.   Med hensyn til det sidste regnskabsår skal Kommissionen betale eller inddrive den årlige regnskabssaldo for programmer, der støttes af EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF, senest to måneder efter datoen for godkendelse af den endelige præstationsrapport, der er omhandlet i artikel 43.
KAPITEL III
Finansielle korrektioner
Artikel 103
Medlemsstaternes finansielle korrektioner
1.   Medlemsstaterne skal beskytte EU-budgettet og anvende finansielle korrektioner ved at annullere hele eller en del af støtten fra fondene til en operation eller et program, hvis det konstateres, at udgifter anmeldt til Kommissionen er behæftet med uregelmæssigheder.
2.   De finansielle korrektioner registreres i regnskabet for det regnskabsår, i hvilket annulleringen besluttes.
3.   Annulleret støtte fra fondene kan genanvendes inden for det pågældende program, undtagen til en operation, som var genstand for den pågældende korrektion, eller, hvis der foretages en finansiel korrektion i forbindelse med en systembetinget uregelmæssighed, til en af de operationer, der er berørt af den systembetingede uregelmæssighed.
4.   De fondsspecifikke regler for EHFAF kan fastsætte specifikke grundlag for medlemsstaternes finansielle korrektioner i forbindelse med manglende overholdelse af de gældende regler i den fælles fiskeripolitik.
5.   Uanset stk. 1, 2 og 3 kan et bidrag, som er annulleret i henhold til denne artikel som følge af en enkeltstående uregelmæssighed, i forbindelse med operationer, der omfatter finansielle instrumenter, genanvendes til den samme operation på følgende betingelser:
a)
hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos slutmodtageren: kun til andre slutmodtagere inden for samme finansielle instrument
b)
hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos det organ, der gennemfører den særlige fond, når et finansielt instrument gennemføres gennem en struktur med en holdingfond: kun til andre organer, der gennemfører særlige fonde.
Hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos det organ, der gennemfører holdingfonden, eller hos det organ, der gennemfører den særlige fond, når et finansielt instrument gennemføres gennem en struktur uden en holdingfond, må det annullerede bidrag ikke genanvendes til den samme operation.
Hvis der foretages en finansiel korrektion på grund af en systembetinget uregelmæssighed, må det annullerede bidrag ikke genanvendes til nogen operation berørt af den systembetingede uregelmæssighed.
6.   De organer, der gennemfører finansielle instrumenter, betaler de programbidrag, der er berørt af uregelmæssigheder, tilbage til medlemsstaterne sammen med renter og enhver anden indtjening, der genereres af de pågældende bidrag.
De organer, der gennemfører finansielle instrumenter, skal ikke betale de beløb, der er omhandlet i første afsnit, tilbage til medlemsstaterne, forudsat at de pågældende organer for en given uregelmæssighed kan bevise, at følgende betingelser alle er opfyldt:
a)
Uregelmæssigheden optrådte hos slutmodtagere eller, hvis der er tale om en holdingfond, hos de organer, der gennemfører særlige fonde, eller hos slutmodtagere.
b)
De organer, der gennemfører finansielle instrumenter, opfyldte deres forpligtelser i forbindelse med de programbidrag, der er berørt af uregelmæssigheden, i overensstemmelse med gældende ret og handlede med den professionelle omhu, gennemsigtighed og grundighed, der forventes af et professionelt organ med erfaring i at gennemføre finansielle instrumenter.
c)
De beløb, der er berørt af uregelmæssigheden, kunne ikke inddrives, på trods af at de organer, der gennemfører finansielle instrumenter, forfulgte alle relevante kontraktmæssige og juridiske muligheder med den fornødne omhu.
Artikel 104
Kommissionens finansielle korrektioner
1.   Kommissionen foretager finansielle korrektioner ved at reducere støtten fra fondene til et program, hvis den konkluderer, at:
a)
der foreligger en alvorlig mangel, der truer den støtte fra fondene, der allerede er betalt til programmet
b)
udgifter i godkendte regnskaber er behæftet med uregelmæssigheder og ikke blev opdaget og indberettet af medlemsstaten
c)
medlemsstaten ikke har opfyldt sine forpligtelser i henhold til artikel 97 før Kommissionens indledning af proceduren for finansielle korrektioner.
Hvis Kommissionen anvender faste takster eller ekstrapolerede finansielle korrektioner, skal dette ske i overensstemmelse med bilag XXV.
2.   Før Kommissionen træffer afgørelse om en finansiel korrektion, skal den underrette medlemsstaten om sine konklusioner og give medlemsstaten mulighed for inden for to måneder at fremsætte sine bemærkninger og påvise, at uregelmæssighedens faktiske omfang er mindre end det, der fremgår af Kommissionens vurdering. Fristen kan forlænges efter gensidig aftale.
3.   Hvis medlemsstaten ikke godtager Kommissionens konklusioner, indbyder Kommissionen medlemsstaten til en høring for at sikre, at alle relevante oplysninger og bemærkninger foreligger, så de kan danne grundlag for Kommissionens konklusioner om anvendelsen af den finansielle korrektion.
4.   Kommissionen træffer afgørelse om en finansiel korrektion, idet den tager hensyn til uregelmæssighedernes eller de alvorlige manglers omfang, hyppighed og finansielle virkninger, ved hjælp af en gennemførelsesretsakt senest ti måneder efter datoen for høringen eller for indgivelse af yderligere oplysninger som krævet af Kommissionen.
Når Kommissionen træffer afgørelse om en finansiel korrektion, skal den tage hensyn til alle indgivne oplysninger og bemærkninger.
Hvis en medlemsstat accepterer den finansielle korrektion i de tilfælde, der er omhandlet i stk. 1, første afsnit, litra a) og c), før vedtagelsen af den afgørelse, der er omhandlet i nærværende stykkes første afsnit, kan medlemsstaten genanvende de pågældende beløb. Denne mulighed gælder ikke i tilfælde af en finansiel korrektion i henhold til stk. 1, første afsnit, litra b).
5.   De fondsspecifikke regler for EHFAF kan fastsætte specifikke grundlag for Kommissionens finansielle korrektioner i forbindelse med manglende overholdelse af de gældende regler i den fælles fiskeripolitik.
6.   De fondsspecifikke regler for FRO kan fastsætte specifikke grundlag for Kommissionens finansielle korrektioner i forbindelse med manglende opfyldelse af de mål, der er fastsat for FRO.
KAPITEL IV
Frigørelse
Artikel 105
Principper og regler for frigørelse
1.   Kommissionen frigør ethvert beløb i et program, som ikke er blevet brugt til forfinansiering i overensstemmelse med artikel 90, eller for hvilket der ikke er indgivet en betalingsanmodning i overensstemmelse med artikel 91 og 92, senest den 31. december i det tredje kalenderår efter året for indgåelsen af budgetforpligtelserne for årene 2021-2026.
2.   Den del af forpligtelserne, som stadig er åben pr. 31. december 2029, frigøres, hvis sikkerhedspakken og den endelige præstationsrapport for programmer, der støttes af EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF, ikke er blevet indgivet til Kommissionen inden for fristen fastsat i artikel 43, stk. 1.
Artikel 106
Undtagelser fra frigørelsesreglerne
1.   Det beløb, frigørelsen berører, nedsættes med beløb svarende til den del af budgetforpligtelsen, for hvilken:
a)
operationerne er suspenderet ved en retslig procedure eller ved en rekurs med opsættende virkning, eller
b)
det ikke har været muligt at forelægge en betalingsanmodning som følge af force majeure, der i væsentlig grad berører gennemførelsen af hele eller en del af programmet.
De nationale myndigheder, som påberåber sig force majeure, skal påvise dens direkte konsekvenser for gennemførelsen af hele eller en del af programmet.
2.   Senest den 31. januar sender medlemsstaten Kommissionen oplysninger om de undtagelser, der er omhandlet i stk. 1, første afsnit, litra a) og b), for det beløb, der skal anmeldes senest den 31. december i det forudgående år.
Artikel 107
Procedure for frigørelse
1.   På grundlag af de oplysninger, som Kommissionen har modtaget pr. 31. januar, underretter den medlemsstaten om frigørelsesbeløbet på grundlag af disse oplysninger.
2.   Medlemsstaten har to måneder til at godkende frigørelsesbeløbet eller fremsætte bemærkninger.
3.   Senest den 30. juni forelægger medlemsstaten Kommissionen en ændret finansieringsplan, der for det pågældende kalenderår afspejler det nedsatte støttebeløb for en eller flere prioriteter under programmet. For programmer, der modtager støtte fra mere end én fond, nedsættes støtten for hver fond forholdsmæssigt i forhold til de beløb, der berøres af frigørelsen, og som ikke havde været anvendt i det pågældende kalenderår.
Hvis en sådan forelæggelse ikke finder sted, ændrer Kommissionen finansieringsplanen ved at reducere bidraget fra fondene for det pågældende kalenderår. Denne reduktion tildeles forholdsmæssigt hver prioritet forholdsmæssigt i forhold til de beløb, der berøres af frigørelsen, og som ikke havde været anvendt i det pågældende kalenderår.
4.   Kommissionen ændrer afgørelsen om godkendelse af programmet senest den 31. oktober.
AFSNIT VIII
FINANSIELLE RAMMER
Artikel 108
Den geografiske dækning af støtten til målet om investeringer i beskæftigelse og vækst
1.   EFRU, ESF+ og Samhørighedsfonden støtter målet om investeringer i beskæftigelse og vækst i alle regioner på niveau 2 i den fælles nomenklatur for statistiske territoriale enheder (»NUTS 2-regioner«), jf. forordning (EF) nr. 1059/2003 som ændret ved forordning (EU) 2016/2066.
2.   Midlerne fra EFRU og ESF+ til målet om investeringer i beskæftigelse og vækst fordeles blandt følgende tre kategorier af NUTS 2-regioner:
a)
mindre udviklede regioner, hvis BNP pr. indbygger er under 75 % af det gennemsnitlige BNP pr. indbygger i EU-27 (»mindre udviklede regioner«)
b)
overgangsregioner, hvis BNP pr. indbygger er mellem 75 % og 100 % af det gennemsnitlige BNP pr. indbygger i EU-27 (»overgangsregioner«)
c)
mere udviklede regioner, hvis BNP pr. indbygger er over 100 % af det gennemsnitlige BNP pr. indbygger i EU-27 (»mere udviklede regioner«).
Klassificeringen af regioner i en af de tre regionskategorier fastslås på grundlag af, hvordan den enkelte regions BNP pr. indbygger, målt i købekraftstandarder (PPS) og beregnet på grundlag af EU-tal for perioden 2015-2017, relaterer sig til det gennemsnitlige BNP pr. indbygger i EU-27 i samme referenceperiode.
3.   Samhørighedsfonden støtter de medlemsstater, hvis bruttonationalindkomst (BNI) pr. indbygger, målt i PPS og beregnet på grundlag af EU-tal for perioden 2015-2017, er mindre end 90 % af den gennemsnitlige BNI pr. indbygger i EU-27 i samme referenceperiode.
4.   Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt med en liste over de regioner, der opfylder kriterierne for en af de tre regionskategorier, og de medlemsstater, der opfylder kriterierne i stk. 3. Denne liste er gyldig fra den 1. januar 2021 til den 31. december 2027.
Artikel 109
Midler til økonomisk, social og territorial samhørighed
1.   De midler til økonomisk, social og territorial samhørighed, der er til rådighed til budgetmæssige forpligtelser i perioden 2021-2027 inden for FFR, udgør 330 234 776 621 EUR i 2018-priser for EFRU, ESF+ og Samhørighedsfonden og 7 500 000 000 EUR i 2018-priser for FRO.
De midler, der er omhandlet i første afsnit, suppleres med et beløb på 10 000 000 000 EUR i 2018-priser til foranstaltninger omhandlet i artikel 1, stk. 2, i Rådets forordning (EU) 2020/2094 
(
53
)
 med henblik på FRO-forordningen. Dette beløb udgør en ekstern formålsbestemt indtægt med henblik på finansforordningens artikel 21, stk. 5.
Med henblik på programmering og efterfølgende optagelse i EU-budgettet indekseres de beløb, der er nævnt i første og andet afsnit, med 2 % om året.
2.   Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt, der fastsætter den årlige fordeling af de samlede midler for EFRU, ESF+ og Samhørighedsfonden pr. medlemsstat under målet om investeringer i beskæftigelse og vækst og, hvis det er relevant, pr. regionskategori i overensstemmelse med de metoder, der er fastsat i bilag XXVI.
Ved den pågældende afgørelse fastsættes ligeledes den årlige fordeling af de samlede midler pr. medlemsstat under målet om europæisk territorialt samarbejde (Interreg).
3.   0,35 % af de midler, der er omhandlet i stk. 1, første og andet afsnit, efter fradrag af støtten til CEF, jf. artikel 110, stk. 3, tildeles teknisk bistand på Kommissionens initiativ.
Artikel 110
Midler til målet om investeringer i beskæftigelse og vækst og til målet om europæisk territorialt samarbejde (Interreg)
1.   Midlerne til målet om investeringer i beskæftigelse og vækst inden for FFR udgør 97,6 % af de samlede midler (dvs. i alt 329 684 776 621 EUR) og fordeles således:
a)
61,3 % (dvs. i alt 202 226 984 629 EUR) til mindre udviklede regioner
b)
14,5 % (dvs. i alt 47 771 802 082 EUR) til overgangsregioner
c)
8,3 % (dvs. i alt 27 202 682 372 EUR) til mere udviklede regioner
d)
12,9 % (dvs. i alt 42 555 570 217 EUR) til medlemsstater, der modtager støtte fra Samhørighedsfonden
e)
0,6 % (dvs. i alt 1 927 737 321 EUR) som supplerende finansiering til regioner i den yderste periferi, der er fastlagt i artikel 349 i TEUF, og de NUTS 2-regioner, der opfylder kriterierne i artikel 2 i protokol nr. 6 til tiltrædelsesakten af 1994
f)
0,2 % (dvs. i alt 500 000 000 EUR) til interregionale innovationsinvesteringer
g)
2,3 % (dvs. i alt 7 500 000 000 EUR) til Fonden for Retfærdig Omstilling.
2.   De midler, der er til rådighed for ESF+ under målet om investeringer i beskæftigelse og vækst, udgør 87 319 331 844 EUR.
Den supplerende finansiering til regionerne omhandlet i stk. 1, litra e), der tildeles ESF+, udgør 472 980 447 EUR.
3.   Den støtte fra Samhørighedsfonden, der skal overføres til CEF, udgør 10 000 000 000 EUR. Den skal bruges til transportinfrastrukturprojekter under hensyntagen til medlemsstaternes og regionernes behov for investeringer i infrastruktur ved at iværksætte specifikke indkaldelser i overensstemmelse med CEF-forordningen udelukkende i de medlemsstater, der er berettigede til finansiering fra Samhørighedsfonden.
Kommissionen vedtager en gennemførelsesretsakt, der fastsætter de beløb, der skal overføres fra hver medlemsstats samhørighedsfondstildeling til CEF, og som fastlægges på et pro rata-grundlag for hele perioden.
Hver medlemsstats samhørighedsfondstildeling nedsættes i overensstemmelse hermed.
De årlige bevillinger svarende til støtten fra Samhørighedsfonden, der er omhandlet i første afsnit, opføres på de relevante budgetposter for CEF fra budgetproceduren 2021.
30 % af de midler, der overføres til CEF, skal være til rådighed umiddelbart efter overførslen for alle medlemsstater, som er berettigede til finansiering fra Samhørighedsfonden, med henblik på finansiering af transportinfrastrukturprojekter i overensstemmelse med CEF-forordningen.
Regler gældende for transportsektoren i henhold til CEF-forordningen finder anvendelse på de specifikke indkaldelser, der er omhandlet i første afsnit. Indtil den 31. december 2023 skal udvælgelsen af støtteberettigede projekter overholde de nationale tildelinger under Samhørighedsfonden med hensyn til 70 % af de midler, der overføres til CEF.
Fra og med den 1. januar 2024 skal midler, der overføres til CEF, og som ikke er afsat til et transportinfrastrukturprojekt, stilles til rådighed for alle medlemsstater, der er berettigede til finansiering fra Samhørighedsfonden, til finansiering af transportinfrastrukturprojekter i overensstemmelse med CEF-forordningen.
For at støtte medlemsstater, som er berettigede til finansiering fra Samhørighedsfonden og vil kunne have vanskeligheder med at udforme projekter, der har nået en tilstrækkelig modenhedsgrad eller kvalitet, eller begge dele, og som har en tilstrækkelig merværdi på EU-plan, gives der særlig opmærksomhed til teknisk bistand, der har til formål at styrke den institutionelle kapacitet og effektiviteten i offentlige forvaltninger og offentlige tjenester i forbindelse med udvikling og gennemførelse af projekter anført i CEF-forordningen.
Kommissionen gør sit yderste for at sætte de medlemsstater, der er berettigede til finansiering fra Samhørighedsfonden, i stand til inden udgangen af perioden 2021-2027 at opnå den størst mulige udnyttelse af det beløb, som overføres til CEF, herunder gennem iværksættelse af supplerende indkaldelser.
Særlig opmærksomhed og støtte i henhold til ottende og niende afsnit gives de medlemsstater, hvis BNI pr. indbygger målt i PPS for perioden 2015-2017 er mindre end 60 % af den gennemsnitlige BNI pr. indbygger i EU-27.
For så vidt angår medlemsstater, hvis BNI pr. indbygger målt i PPS for perioden 2015-2017 er mindre end 60 % af den gennemsnitlige BNI pr. indbygger i EU-27, garanteres indtil den 31. december 2024 70 % af 70 % af det beløb, som disse medlemsstater har overført til CEF.
4.   400 000 000 EUR af midlerne til målet om investeringer i beskæftigelse og vækst tildeles det europæiske initiativ for byområder under direkte eller indirekte forvaltning af Kommissionen.
5.   175 000 000 EUR af ESF+-midlerne til målet om investeringer i beskæftigelse og vækst tildeles tværnationalt samarbejde, der støtter innovative løsninger under direkte eller indirekte forvaltning.
6.   Det beløb, der er nævnt i stk. 1, litra f), tildeles fra EFRU-midlerne under målet om investeringer i beskæftigelse og vækst til interregionale innovative investeringer under direkte eller indirekte forvaltning.
7.   Midlerne til målet om europæisk territorialt samarbejde (Interreg) udgør 2,4 % af de samlede midler, der er til rådighed til budgetmæssige forpligtelser fra fondene i perioden 2021-2027 (dvs. i alt 8 050 000 000 EUR).
8.   Det beløb, der er nævnt i artikel 109, stk. 1, andet afsnit, er en del af midlerne til målet om investeringer i beskæftigelse og vækst.
Artikel 111
Overførbare midler
1.   Kommissionen kan acceptere et forslag fra en medlemsstat, i dens indgivelse af partnerskabsaftalen eller i forbindelse med midtvejsgennemgangen, om overførsel:
a)
af sammenlagt højst 5 % af de oprindelige tildelinger for mindre udviklede regioner til overgangsregioner eller mere udviklede regioner og fra overgangsregioner til mere udviklede regioner
b)
fra de mere udviklede regioners eller overgangsregionernes tildelinger til mindre udviklede regioner og fra mere udviklede regioner til overgangsregioner.
Uanset første afsnit, litra a), kan Kommissionen acceptere en yderligere overførsel på op til 10 % af de samlede tildelinger for mindre udviklede regioner til overgangsregioner eller mere udviklede regioner i de medlemsstater, hvis BNI pr. indbygger målt i PPS for perioden 2015-2017 er mindre end 90 % af den gennemsnitlige BNI pr. indbygger i EU-27. Midler fra eventuelle yderligere overførsler anvendes til at bidrage til de politiske målsætninger, der er omhandlet i artikel 5, stk. 1, litra a) og b).
2.   De samlede tildelinger til de enkelte medlemsstater, for så vidt angår målet om investeringer i beskæftigelse og vækst og målet om europæisk territorialt samarbejde (Interreg), må ikke overføres mellem disse mål.
3.   Med henblik på at opretholde, at fondene yder et effektivt bidrag til de aktioner, der er omhandlet i artikel 5, stk. 2, og uanset nærværende artikels stk. 2, kan Kommissionen under behørigt begrundede omstændigheder og på den betingelse, der er fastsat i nærværende artikels stk. 4, ved hjælp af en gennemførelsesretsakt acceptere et forslag fra en medlemsstat i forbindelse med dennes første indgivelse af partnerskabsaftalen om at overføre en del af dens bevillinger for målet om europæisk territorialt samarbejde til målet om investeringer i beskæftigelse og vækst.
4.   Andelen af målet om europæisk territorialt samarbejde (Interreg) i den medlemsstat, der fremsætter et forslag som omhandlet i stk. 3, må ikke være mindre end 35 % af den samlede tildeling til denne medlemsstat vedrørende målet om investeringer i beskæftigelse og vækst og målet om europæisk territorialt samarbejde (Interreg) og må efter overførsel ikke være mindre end 25 % af dette samlede beløb.
Artikel 112
Fastlæggelse af medfinansieringssatser
1.   Ved afgørelsen om godkendelse af et program fastsættes medfinansieringssatsen og den maksimale støtte fra fondene for hver prioritet.
2.   For hver prioritet fastsættes det i Kommissionens afgørelse, om medfinansieringssatsen for prioriteten finder anvendelse på begge eller en af følgende:
a)
det samlede bidrag, herunder offentlige og private bidrag
b)
det offentlige bidrag.
3.   Medfinansieringssatsen for målet om investeringer i beskæftigelse og vækst for hver prioritet må højst udgøre:
a)
85 % for mindre udviklede regioner
b)
70 % for overgangsregioner, som i perioden 2014-2020 var klassificeret som mindre udviklede regioner
c)
60 % for overgangsregioner
d)
50 % for mere udviklede regioner, som i perioden 2014-2020 var klassificeret som overgangsregioner eller havde et BNP pr. indbygger på under 100 %
e)
40 % for mere udviklede regioner.
De medfinansieringssatser, der er fastsat i første afsnit, litra a), finder også anvendelse på regionerne i den yderste periferi, herunder den yderligere tildeling til regionerne i den yderste periferi.
Medfinansieringssatsen for Samhørighedsfonden for hver prioritet må højst udgøre 85 %.
Der kan i ESF+-forordningen fastsættes højere medfinansieringssatser i overensstemmelse med artikel 10 og 14 i nævnte forordning.
Medfinansieringssatsen, gældende for den region, hvor det eller de territorier, der er udpeget i de territoriale planer for retfærdig omstilling, er beliggende, for den prioritet, der støttes af FRO, må højst udgøre:
a)
85 % for mindre udviklede regioner
b)
70 % for overgangsregioner
c)
50 % for mere udviklede regioner.
4.   Medfinansieringssatsen for Interregprogrammerne må højst udgøre 80 %, undtagen i tilfælde hvor Interregforordningen fastsætter højere medfinansieringssatser for Interregområde D og for eksterne grænseoverskridende samarbejdsprogrammer.
5.   De maksimale medfinansieringssatser, der er anført i stk. 3 og 4, forhøjes med ti procentpoint for prioriteter, der udelukkende gennemføres via lokaludvikling styret af lokalsamfundet.
6.   Tekniske bistandsforanstaltninger, der gennemføres på initiativ af eller på vegne af Kommissionen, kan finansieres med en sats på 100 %.
AFSNIT IX
DELEGEREDE BEFØJELSER, GENNEMFØRELSESBESTEMMELSER, OVERGANGSBESTEMMELSER OG AFSLUTTENDE BESTEMMELSER
KAPITEL I
Delegerede beføjelser og gennemførelsesbestemmelser
Artikel 113
Delegation af beføjelser for så vidt angår visse bilag
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 114 for at ændre bilagene til denne forordning, undtagen bilag III, IV, XI, XIII, XIV, XXVII og XXVI, med henblik på at tilpasse dem til ændringer, der indtræffer i løbet af programmeringsperioden.
Artikel 114
Udøvelse af de delegerede beføjelser
1.   Beføjelsen til at vedtage delegerede retsakter tillægges Kommissionen på de i denne artikel fastlagte betingelser.
2.   Beføjelsen til at vedtage delegerede retsakter, jf. artikel 79, stk. 4, artikel 94, stk. 4, artikel 95, stk. 4, og artikel 113, tillægges Kommissionen for en ubegrænset periode fra den 1. juli 2021.
3.   Den i artikel 79, stk. 4, artikel 94, stk. 4, artikel 95, stk. 4, artikel 113 og artikel 117, stk. 2, omhandlede delegation af beføjelser kan til enhver tid tilbagekaldes af Europa-Parlamentet eller Rådet. En afgørelse om tilbagekaldelse bringer delegationen af de beføjelser, der er angivet i den pågældende afgørelse, til ophør. Den får virkning dagen efter offentliggørelsen af afgørelsen i 
Den Europæiske Unions Tidende
 eller på et senere tidspunkt, der angives i afgørelsen. Den berører ikke gyldigheden af delegerede retsakter, der allerede er i kraft.
4.   Inden vedtagelsen af en delegeret retsakt hører Kommissionen eksperter, som er udpeget af hver enkelt medlemsstat, i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning.
5.   Så snart Kommissionen vedtager en delegeret retsakt, giver den samtidigt Europa-Parlamentet og Rådet meddelelse herom.
6.   En delegeret retsakt vedtaget i henhold til artikel 79, stk. 4, artikel 94, stk. 4, artikel 95, stk. 4, artikel 113 og artikel 117, stk. 2, træder kun i kraft, hvis hverken Europa-Parlamentet eller Rådet har gjort indsigelse inden for en frist på to måneder fra meddelelsen af den pågældende retsakt til Europa-Parlamentet og Rådet, eller hvis Europa-Parlamentet og Rådet inden udløbet af denne frist begge har underrettet Kommissionen om, at de ikke agter at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets eller Rådets initiativ.
Artikel 115
Udvalgsprocedure
1.   Kommissionen bistås af et udvalg. Dette udvalg er et udvalg som omhandlet i forordning (EU) nr. 182/2011.
2.   Når der henvises til dette stykke, finder artikel 4 i forordning (EU) nr. 182/2011 anvendelse.
KAPITEL II
Overgangsbestemmelser og afsluttende bestemmelser
Artikel 116
Revision
Europa-Parlamentet og Rådet tager senest den 31. december 2027 denne forordning op til revision i overensstemmelse med artikel 177 i TEUF.
Artikel 117
Overgangsbestemmelser
1.   Forordning (EU) nr. 1303/2013 eller enhver anden retsakt, som gælder for programmeringsperioden 2014-2020, finder fortsat kun anvendelse på operationelle programmer og operationer støttet af EFRU, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond i nævnte periode.
2.   Den beføjelse, som Kommissionen tillægges i artikel 5, stk. 3, i forordning (EU) nr. 1303/2013 til at vedtage en delegeret retsakt om en europæisk adfærdskodeks for partnerskab, forbliver i kraft i programmeringsperioden 2021-2027. Delegationen af beføjelser udøves i overensstemmelse med nærværende forordnings artikel 114.
Artikel 118
Betingelser for operationer, som er genstand for en faseopdelt gennemførelse
1.   Forvaltningsmyndigheden kan gå videre med udvælgelse af en operation, der består af anden fase af en operation, som er udvalgt til støtte og påbegyndt i henhold til forordning (EU) nr. 1303/2013, forudsat at følgende betingelser alle er opfyldt:
a)
Den operation, som er udvalgt til støtte i henhold til forordning (EU) nr. 1303/2013, har to faser set ud fra et finansielt synspunkt med særskilte revisionsspor.
b)
De samlede omkostninger for operationen omhandlet i litra a) overstiger 5 000 000 EUR.
c)
Udgifter medtaget i en betalingsanmodning i forbindelse med den første fase er ikke medtaget i nogen betalingsanmodninger i forbindelse med den anden fase.
d)
Den anden fase af operationen overholder gældende ret og er berettiget til støtte fra EFRU, ESF+, Samhørighedsfonden eller EHFAF i henhold til bestemmelser i denne forordning eller i de fondsspecifikke forordninger.
e)
Medlemsstaten forpligter sig i den endelige gennemførelsesrapport eller, inden for rammerne af Den Europæiske Hav- og Fiskerifond, i den sidste årlige gennemførelsesrapport, der forelægges i overensstemmelse med artikel 141 i forordning (EU) nr. 1303/2013, til i programmeringsperioden at fuldføre den anden og afsluttende fase og gøre den operationel.
2.   Bestemmelserne i denne forordning finder anvendelse på operationens anden fase.
Artikel 119
Ikrafttræden
Denne forordning træder i kraft dagen efter offentliggørelsen i 
Den Europæiske Unions Tidende
.
Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i medlemsstaterne i overensstemmelse med traktaterne.
Udfærdiget i Bruxelles, den 24. juni 2021
På Europa-Parlamentets vegne
Formand
På Rådets vegne
Formand
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1
)
  
            
EUT C 62 af 15.2.2019, s. 83
.
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2
)
  
            
EUT C 86 af 7.3.2019, s. 41
.
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3
)
  
            
EUT C 17 af 14.1.2019, s. 1
.
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4
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  Europa-Parlamentets holdning af 27.3.2019 (
EUT C 108 af 26.3.2021, s. 638
) og Rådets førstebehandlingsholdning af 27.5.2021 (endnu ikke offentliggjort i EUT). Europa-Parlamentets holdning af 24. juni 2021 (endnu ikke offentliggjort i EUT).
(
5
)
  
            
EUT L 282 af 19.10.2016, s. 4
.
(
6
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  Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (
EUT L 193 af 30.7.2018, s. 1
).
(
7
)
  Europa-Parlamentets og Rådets forordning (EU) 2020/852 af 18. juni 2020 om fastlæggelse af en ramme til fremme af bæredygtige investeringer og om ændring af forordning (EU) 2019/2088 (
EUT L 198 af 22.6.2020, s. 13
).
(
8
)
  Kommissionens delegerede forordning (EU) nr. 240/2014 af 7. januar 2014 om den europæiske adfærdskodeks for partnerskab inden for rammerne af de europæiske struktur- og investeringsfonde (
EUT L 74 af 14.3.2014, s. 1
).
(
9
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  Europa-Parlamentets og Rådets forordning (EU) 2021/241 af 12. februar 2021 om oprettelse af genopretnings- og resiliensfaciliteten (
EUT L 57 af 18.2.2021, s. 17
).
(
10
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/523 af 24. marts 2021 om oprettelse af InvestEU-programmet og om ændring af forordning (EU) 2015/1017 (
EUT L 107 af 26.3.2021, s. 30
).
(
11
)
  Europa-Parlamentets og Rådets forordning (EU) 2018/1999 af 11. december 2018 om forvaltning af energiunionen og klimaindsatsen, om ændring af Europa-Parlamentets og Rådets forordning (EF) nr. 663/2009 og (EF) nr. 715/2009, Europa-Parlamentets og Rådets direktiv 94/22/EF, 98/70/EF, 2009/31/EF, 2009/73/EF, 2010/31/EU, 2012/27/EU og 2013/30/EU, Rådets direktiv 2009/119/EF og (EU) 2015/652 og om ophævelse af Europa-Parlamentets og Rådets forordning (EU) nr. 525/2013 (
EUT L 328 af 21.12.2018, s. 1
).
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12
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  Europa-Parlamentet og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om særlige bestemmelser for målet om europæisk territorialt samarbejde (Interreg), der støttes af Den Europæiske Regionale Udviklingsfond og de eksterne finansieringsinstrumenter (se side 159 i denne EUT).
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13
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  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om oprettelse af Fonden for Retfærdig Omstilling (se side 159 i denne EUT).
(
14
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  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om Den Europæiske Fond for Regionaludvikling og Samhørighedsfonden (se side 159 i denne EUT).
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15
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  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om oprettelse af Den Europæiske Socialfond Plus (ESF+) og om ophævelse af forordning (EU) nr. 1296/2013 (se side 159 i denne EUT).
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16
)
  
            
EUT L 123 af 12.5.2016, s. 1
.
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17
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  Europa-Parlamentets og Rådets forordning (EU) 2016/679 af 27. april 2016 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger og om fri udveksling af sådanne oplysninger og om ophævelse af direktiv 95/46/EF (generel forordning om databeskyttelse) (
EUT L 119 af 4.5.2016, s. 1
).
(
18
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  Europa-Parlamentets og Rådets forordning (EU) 2021/783 af 29. april 2021 om oprettelse af et program for miljø- og klimaindsatsen (LIFE) og om ophævelse af forordning (EU) nr. 1293/2013 (
EUT L 172 af 17.5.2021, s. 53
).
(
19
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/695 af 28. april 2021 om oprettelse af Horisont Europa — rammeprogrammet for forskning og innovation — og om reglerne for deltagelse og formidling og om ophævelse af forordning (EU) nr. 1290/2013 og (EU) nr. 1291/2013 (
EUT L 170 af 12.5.2021, s. 1
).
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20
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  Kommissionens forordning (EU) nr. 651/2014 af 17. juni 2014 om visse kategorier af støttes forenelighed med det indre marked i henhold til traktatens artikel 107 og 108 (
EUT L 187 af 26.6.2014, s. 1
).
(
21
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  Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 883/2013 af 11. september 2013 om undersøgelser, der foretages af Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) og om ophævelse af Europa-Parlamentets og Rådets forordning (EF) nr. 1073/1999 og Rådets forordning (Euratom) nr. 1074/1999 (
EUT L 248 af 18.9.2013, s. 1
).
(
22
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  Rådets forordning (EF, Euratom) nr. 2988/95 af 18. december 1995 om beskyttelse af De Europæiske Fællesskabers finansielle interesser (
EFT L 312 af 23.12.1995, s. 1
).
(
23
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  Rådets forordning (Euratom, EF) nr. 2185/96 af 11. november 1996 om Kommissionens kontrol og inspektion på stedet med henblik på beskyttelse af De Europæiske Fællesskabers finansielle interesser mod svig og andre uregelmæssigheder (
EFT L 292 af 15.11.1996, s. 2
).
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24
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  Rådets forordning (EU) 2017/1939 af 12. oktober 2017 om gennemførelse af et forstærket samarbejde om oprettelse af Den Europæiske Anklagemyndighed (»EPPO«) (
EUT L 283 af 31.10.2017, s. 1
).
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25
)
  Europa-Parlamentets og Rådets direktiv (EU) 2017/1371 af 5. juli 2017 om strafferetlig bekæmpelse af svig rettet mod Den Europæiske Unions finansielle interesser (
EUT L 198 af 28.7.2017, s. 29
).
(
26
)
  
            
EUT L 433 I af 22.12.2020, s. 28
.
(
27
)
  Europa-Parlamentets og Rådets direktiv (EU) 2015/849 af 20. maj 2015 om forebyggende foranstaltninger mod anvendelse af det finansielle system til hvidvask af penge eller finansiering af terrorisme, om ændring af Europa-Parlamentets og Rådets forordning (EU) nr. 648/2012 og om ophævelse af Europa-Parlamentets og Rådets direktiv 2005/60/EF samt Kommissionens direktiv 2006/70/EF (
EUT L 141 af 5.6.2015, s. 73
).
(
28
)
  Rådets forordning (EU, Euratom) 2020/2093 af 17. december 2020 om fastlæggelse af den flerårige finansielle ramme for årene 2021-2027 (
EUT L 433 I af 22.12.2020, s. 11
).
(
29
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 af 26. maj 2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 154 af 21.6.2003, s. 1
).
(
30
)
  Kommissionens forordning (EU) 2016/2066 af 21. november 2016 om ændring af bilagene til Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 322 af 29.11.2016, s. 1
).
(
31
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 af 16. februar 2011 om de generelle regler og principper for, hvordan medlemsstaterne skal kontrollere Kommissionens udøvelse af gennemførelsesbeføjelser (
EUT L 55 af 28.2.2011, s. 13
).
(
32
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1303/2013 af 17. december 2013 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) nr. 1083/2006 (
EUT L 347 af 20.12.2013, s. 320
).
(
33
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 (
EUT L 231 af 30.6.2021, s. 159
).
(
34
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 (
EUT L 231 af 30.6.2021, s. 159
).
(
35
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 (
EUT L 231 af 30.6.2021, s. 159
).
(
36
)
  Europa-Parlamentets og Rådets forordning EU) 2021/1060 (
EUT L 231 af 30.6.2021, s. 159
).
(
37
)
  Kommissionens forordning (EU) nr. 1407/2013 af 18. december 2013 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte (
EUT L 352 af 24.12.2013, s. 1
).
(
38
)
  Kommissionens forordning (EU) nr. 717/2014 af 27. juni 2014 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i fiskeri- og akvakultursektoren (
EUT L 190 af 28.6.2014, s. 45
).
(
39
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 1082/2006 af 5. juli 2006 om oprettelse af en europæisk gruppe for territorialt samarbejde (EGTS) (
EUT L 210 af 31.7.2006, s. 19
).
(
40
)
  Europa-Parlamentets og Rådets forordning (EU) 2018/1725 af 23. oktober 2018 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger i Unionens institutioner, organer, kontorer og agenturer og om fri udveksling af sådanne oplysninger og om ophævelse af forordning (EF) nr. 45/2001 og afgørelse nr. 1247/2002/EF (
EUT L 295 af 21.11.2018, s. 39
).
(
41
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1176/2011 af 16. november 2011 om forebyggelse og korrektion af makroøkonomiske ubalancer (
EUT L 306 af 23.11.2011, s. 25
).
(
42
)
  Rådets forordning (EF) nr. 1467/97 af 7. juli 1997 om fremskyndelse og afklaring af gennemførelsen af proceduren i forbindelse med uforholdsmæssigt store underskud (
EFT L 209 af 2.8.1997, s. 6
).
(
43
)
  Rådets forordning (EF) nr. 332/2002 af 18. februar 2002 om indførelse af en mekanisme for mellemfristet betalingsbalancestøtte til medlemsstaterne (
EFT L 53 af 23.2.2002, s. 1
).
(
44
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 472/2013 af 21. maj 2013 om skærpelse af den økonomiske og budgetmæssige overvågning af medlemsstater i euroområdet, der har eller er truet af alvorlige vanskeligheder med hensyn til deres finansielle stabilitet (
EUT L 140 af 27.5.2013, s. 1
).
(
45
)
  Rådets forordning (EF) nr. 1466/97 af 7. juli 1997 om styrkelse af overvågningen af budgetstillinger samt overvågning og samordning af økonomiske politikker (
EFT L 209 af 2.8.1997, s. 1
).
(
46
)
  Europa-Parlamentets og Rådets direktiv 2001/42/EF af 27. juni 2001 om vurdering af bestemte planers og programmers indvirkning på miljøet (
EFT L 197 af 21.7.2001, s. 30
).
(
47
)
  Kommissionens gennemførelsesforordning (EU) 2017/218 af 6. februar 2017 om EU-fiskerflåderegistret (
EUT L 34 af 9.2.2017, s. 9
).
(
48
)
  Europa-Parlamentets og Rådets direktiv (EU) 2019/1024 af 20. juni 2019 om åbne data og videreanvendelse af den offentlige sektors informationer (
EUT L 172 af 26.6.2019, s. 56
).
(
49
)
  Europa-Parlamentets og Rådets direktiv 2014/24/EU af 26. februar 2014 om offentlige udbud og om ophævelse af direktiv 2004/18/EF (
EUT L 94 af 28.3.2014, s. 65
).
(
50
)
  Europa-Parlamentets og Rådets direktiv 2014/25/EU af 26. februar 2014 om fremgangsmåderne ved indgåelse af kontrakter inden for vand- og energiforsyning, transport samt posttjenester og om ophævelse af direktiv 2004/17/EF (
EUT L 94 af 28.3.2014, s. 243
).
(
51
)
  Europa-Parlamentets og Rådets direktiv 2011/92/EU af 13. december 2011 om vurdering af visse offentlige og private projekters indvirkning på miljøet (
EUT L 26 af 28.1.2012, s. 1
).
(
52
)
  Rådets forordning (EU) nr. 407/2010 af 11. maj 2010 om oprettelse af en europæisk finansiel stabiliseringsmekanisme (
EUT L 118 af 12.5.2010, s. 1
).
(
53
)
  Rådets forordning (EU) 2020/2094 af 14. december 2020 om oprettelse af et EU-genopretningsinstrument til støtte for genopretningen efter covid-19-krisen (
EUT L 433I af 22.12.2020, s. 23
).
BILAG I
Dimensioner og koder for interventionstyper under EFRU, ESF+, Samhørighedsfonden og FRO — artikel 22, stk. 5
TABEL 1: DIMENSIONER OG KODER FOR INTERVENTIONSTYPER
 (
1
)
,
(
2
)
INTERVENTIONSOMRÅDE
 (
3
)
Koefficient til beregning af støtten til målsætningerne vedrørende klimaforandringer
Koefficient til beregning af støtten til målsætningerne vedrørende miljø
Politisk målsætning 1: Et mere konkurrencedygtigt og intelligent Europa ved at fremme innovativ og intelligent økonomisk omstilling og regional IKT-konnektivitet
001
Investering i anlægsaktiver, herunder forskningsinfrastruktur, i mikrovirksomheder, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
002
Investering i anlægsaktiver, herunder forskningsinfrastruktur, i små og mellemstore virksomheder (herunder private forskningscentre), der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
003
Investering i anlægsaktiver, herunder forskningsinfrastruktur, i store virksomheder
 (
4
)
, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
004
Investering i anlægsaktiver, herunder forskningsinfrastruktur, i offentlige forskningscentre og højere læreanstalter, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
005
Investering i immaterielle aktiver i mikrovirksomheder, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
006
Investering i immaterielle aktiver i SMV'er (herunder private forskningscentre), der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
007
Investering i immaterielle aktiver i store virksomheder, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
008
Investering i immaterielle aktiver i offentlige forskningscentre og højere læreanstalter, der er direkte forbundet med forsknings- og innovationsaktiviteter
0 %
0 %
009
Forsknings- og innovationsaktiviteter i mikrovirksomheder, herunder netværksaktiviteter (industriel forskning, eksperimentel udvikling, gennemførlighedsundersøgelser)
0 %
0 %
010
Forsknings- og innovationsaktiviteter i SMV'er, herunder netværksaktiviteter
0 %
0 %
011
Forsknings- og innovationsaktiviteter i store virksomheder, herunder netværksaktiviteter
0 %
0 %
012
Forsknings- og innovationsaktiviteter i offentlige forskningscentre, højere læreanstalter og kompetencecentre, herunder netværksaktiviteter (industriel forskning, eksperimentel udvikling, gennemførlighedsundersøgelser)
0 %
0 %
013
Digitalisering af SMV'er (herunder e-handel, e-business og netværksforbundne forretningsgange, digitale innovationsknudepunkter, levende laboratorier, webiværksættere og nystartede IKT-virksomheder, B2B)
0 %
0 %
014
Digitalisering af store virksomheder (herunder e-handel, e-business og netværksforbundne forretningsgange, digitale innovationsknudepunkter, levende laboratorier, webiværksættere og nystartede IKT-virksomheder, B2B)
0 %
0 %
015
Digitalisering af SMV'er eller store virksomheder (herunder e-handel, e-business og netværksforbundne forretningsgange, digitale innovationsknudepunkter, levende laboratorier, webiværksættere og nystartede IKT-virksomheder, B2B), der opfylder kriterierne for reduktion af drivhusgasemissioner eller energieffektivitet
 (
5
)
40 %
0 %
016
Offentlige IKT-løsninger, e-tjenester, applikationer
0 %
0 %
017
Offentlige IKT-løsninger, e-tjenester, applikationer, der opfylder kriterierne for reduktion af drivhusgasemissioner eller energieffektivitet
 (
6
)
40 %
0 %
018
IT-tjenester og applikationer for digitale færdigheder og digital inklusion
0 %
0 %
019
E-sundhedstjenester og applikationer (herunder e-pleje, tingenes internet og intelligente omgivelser)
0 %
0 %
020
Erhvervsinfrastruktur til SMV'er (herunder industriparker og -grunde)
0 %
0 %
021
Erhvervsudvikling og internationalisering for SMV'er, herunder produktive investeringer
0 %
0 %
022
Støtte til store virksomheder gennem finansielle instrumenter, herunder produktive investeringer
0 %
0 %
023
Udvikling af færdigheder med henblik på intelligent specialisering, industriel omstilling og iværksætteri samt virksomhedernes tilpasningsevne til forandring
0 %
0 %
024
Avancerede støttetjenester til SMV'er og grupper af SMV'er (herunder forvaltnings-, marketings- og designtjenester)
0 %
0 %
025
Inkubation, støtte til »spin-offs«, »spin-outs« og nystartede virksomheder
0 %
0 %
026
Støtte til innovationsklynger, herunder mellem virksomheder, forskningsorganisationer og offentlige myndigheder og forretningsnetværk, der primært er til gavn for SMV'er
0 %
0 %
027
Innovationsprocesser i SMV'er (processuel, organisatorisk, markedsføringsmæssig, co-creation- og bruger- og efterspørgselsdrevet innovation)
0 %
0 %
028
Teknologioverførsel og -samarbejde mellem virksomheder, forskningscentre og højere læreanstalter
0 %
0 %
029
Forsknings- og innovationsprocesser, teknologioverførsel og samarbejde mellem virksomheder, forskningscentre og universiteter med fokus på lavemissionsøkonomi, modstandsdygtighed over for og tilpasning til klimaforandringer
100 %
40 %
030
Forsknings- og innovationsprocesser, teknologioverførsel og samarbejde mellem virksomheder med fokus på cirkulær økonomi
40 %
100 %
031
Finansiering af arbejdskapital i SMV'er i form af tilskud til håndtering af nødsituationer
 (
7
)
0 %
0 %
032
IKT: Bredbåndsnet med meget høj kapacitet (backbone-/backhaul-net)
0 %
0 %
033
IKT: Bredbåndsnet med meget høj kapacitet (access-net/abonnentnet med netpræstation svarende til, hvad der kan opnås med en optisk fiberforbindelse frem til fordeleren på et betjeningssted bestående af et flerfamiliehus)
0 %
0 %
034
IKT: Bredbåndsnet med meget høj kapacitet (access-net/abonnentnet med netpræstation svarende til, hvad der kan opnås med en optisk fiberforbindelse frem til fordeleren på et betjeningssted bestående af boliger og erhvervsejendomme)
0 %
0 %
035
IKT: Bredbåndsnet med meget høj kapacitet (access-net/abonnentnet med netpræstation svarende til, hvad der kan opnås med en optisk fiberforbindelse frem til basisstationen for avanceret trådløs kommunikation)
0 %
0 %
036
IKT: Andre typer IKT-infrastruktur (bl.a. stort anlagte computerressourcer/udstyr, datacentre, sensorer og andet trådløst udstyr)
0 %
0 %
037
IKT: Andre typer IKT-infrastruktur (bl.a. stort anlagte computerressourcer/udstyr, datacentre, sensorer og andet trådløst udstyr), der opfylder kriterierne for reduktion af kulstofemissioner eller energieffektivitet
 (
8
)
40 %
0 %
Politisk målsætning 2: Et grønnere og robust Europa med en kulstoffattig omstilling til en kulstofneutral økonomi ved at fremme en ren og fair energiomstilling, investering i de grønne og blå økonomier, den cirkulære økonomi, modvirkning af og tilpasning til klimaforandringer, risikoforebyggelse og -styring samt bæredygtig mobilitet i byer
038
Energieffektivitet og demonstrationsprojekter i SMV'er og støtteforanstaltninger
40 %
40 %
039
Energieffektivitet og demonstrationsprojekter i store virksomheder og støtteforanstaltninger
40 %
40 %
040
Energieffektivitet og demonstrationsprojekter i SMV-er eller store virksomheder og støtteforanstaltninger, som er i overensstemmelse med energieffektivitetskriterierne
 (
9
)
100 %
40 %
041
Energieffektiv renovering af den eksisterende boligmasse, demonstrationsprojekter og støtteforanstaltninger
40 %
40 %
042
Energieffektiv renovering af den eksisterende boligmasse, demonstrationsprojekter og støtteforanstaltninger, som er i overensstemmelse med energieffektivitetskriterierne
 (
10
)
100 %
40 %
043
Opførelse af nye energieffektive bygninger
 (
11
)
40 %
40 %
044
Energieffektiv renovering af eller energieffektive foranstaltninger vedrørende offentlig infrastruktur, demonstrationsprojekter og støtteforanstaltninger
40 %
40 %
045
Energieffektiv renovering af eller energieffektive foranstaltninger vedrørende offentlig infrastruktur, demonstrationsprojekter og støtteforanstaltninger, som er i overensstemmelse med energieffektivitetskriterierne
 (
12
)
100 %
40 %
046
Støtte til enheder, der leverer tjenester, der bidrager til lavemissionsøkonomi og modstandsdygtighed over for klimaforandringer, herunder bevidstgørelsesforanstaltninger
100 %
40 %
047
Vedvarende energi: vindenergi
100 %
40 %
048
Vedvarende energi: solenergi
100 %
40 %
049
Vedvarende energi: biomasseenergi
 (
13
)
40 %
40 %
050
Vedvarende energi: biomasseenergi med store drivhusgasbesparelser
 (
14
)
100 %
40 %
051
Vedvarende energi: havenergi
100 %
40 %
052
Anden vedvarende energi (herunder geotermisk energi)
100 %
40 %
053
Intelligente energisystemer (herunder intelligente net og IKT-systemer) og dertil knyttet oplagring
100 %
40 %
054
Højeffektiv kraftvarmeproduktion, fjernvarme og fjernkøling
40 %
40 %
055
 (
15
)
Højeffektiv kraftvarmeproduktion, effektiv fjernvarme og fjernkøling med lave vugge til grav-emissioner
 (
16
)
100 %
40 %
056
Udskiftning af kulfyrede varmeanlæg med gasfyrede varmeanlæg med henblik på modvirkning af klimaforandringer
0 %
0 %
057
Distribution og transport af naturgas til erstatning af kul
0 %
0 %
058
Foranstaltninger til tilpasning til klimaforandringer og forebyggelse og styring af klimaforbundne risici: oversvømmelser og jordskred (herunder oplysningskampagner, civilbeskyttelse samt systemer til katastrofehåndtering, infrastrukturer og økosystembaserede tilgange)
100 %
100 %
059
Foranstaltninger til tilpasning til klimaforandringer og forebyggelse og styring af klimaforbundne risici: brande (herunder oplysningskampagner, civilbeskyttelse samt systemer til katastrofehåndtering, infrastrukturer og økosystembaserede tilgange)
100 %
100 %
060
Foranstaltninger til tilpasning til klimaforandringer og forebyggelse og styring af klimaforbundne risici: øvrigt, f.eks. uvejr og tørke (herunder oplysningskampagner, civilbeskyttelse samt systemer til katastrofehåndtering, infrastrukturer og økosystembaserede tilgange)
100 %
100 %
061
Forebyggelse af risici og forvaltning af ikkeklimaforbundne naturlige risici (f.eks. jordskælv) og risici forbundet med menneskelige aktiviteter (f.eks. teknologiske uheld), herunder oplysningskampagner, civilbeskyttelse samt systemer til katastrofehåndtering, infrastrukturer og økosystembaserede tilgange)
0 %
100 %
062
Levering af drikkevand (udvinding, behandling, lagrings- og forsyningsinfrastruktur, effektiviseringsforanstaltninger, drikkevandsforsyning)
0 %
100 %
063
Levering af drikkevand (udvinding, behandling, lagrings- og forsyningsinfrastruktur, effektiviseringsforanstaltninger, drikkevandsforsyning), som er i overensstemmelse med effektivitetskriterierne
 (
17
)
40 %
100 %
064
Forvaltning og bevarelse af vandressourcer (herunder forvaltning af vandområder, specifikke foranstaltninger til tilpasning til klimaforandringer, genbrug af vand, reduktion af udsivning)
40 %
100 %
065
Opsamling og behandling af spildevand
0 %
100 %
066
Opsamling og behandling af spildevand, som er i overensstemmelse med energieffektivitetskriterierne
 (
18
)
40 %
100 %
067
Håndtering af husholdningsaffald: forebyggelses-, nedbringelses-, sorterings-, genbrugs- og genanvendelsesforanstaltninger
40 %
100 %
068
Håndtering af husholdningsaffald: behandling af restaffald
0 %
100 %
069
Håndtering af erhvervs- og industriaffald: forebyggelses-, nedbringelses-, sorterings-, genbrugs- og genanvendelsesforanstaltninger
40 %
100 %
070
Håndtering af erhvervs- og industriaffald: restaffald og farligt affald
0 %
100 %
071
Fremme af anvendelsen af genanvendte materialer som råstoffer
0 %
100 %
072
Anvendelse af genanvendte materialer som råmaterialer i overensstemmelse med effektivitetskriterierne
 (
19
)
100 %
100 %
073
Oprensning af industrigrunde og forurenede grunde
0 %
100 %
074
Oprensning af industrigrunde og forurenede grunde i overensstemmelse med effektivitetskriterierne
 (
20
)
40 %
100 %
075
Støtte til miljøvenlige produktionsprocesser og ressourceeffektivitet i SMV'er
40 %
40 %
076
Støtte til miljøvenlige produktionsprocesser og ressourceeffektivitet i store virksomheder
40 %
40 %
077
Luftkvalitets- og støjdæmpningsforanstaltninger
40 %
100 %
078
Beskyttelse, genskabelse og bæredygtig brug af Natura 2000-områder
40 %
100 %
079
Beskyttelse af naturen og den biologiske mangfoldighed, naturarv og ressourcer, grøn og blå infrastruktur
40 %
100 %
080
Andre foranstaltninger, som har til formål at mindske drivhusgasemissionerne på området bevarelse og genopretning af naturområder med stort potentiale for CO
2
-absorption og -lagring, f.eks. ved retablering af lyngheder og opsamling af deponigas
100 %
100 %
081
Ren bytransportinfrastruktur
 (
21
)
100 %
40 %
082
Ren bytransport — rullende materiel
 (
22
)
100 %
40 %
083
Cykelinfrastruktur
100 %
100 %
084
Digitalisering af bytransport
0 %
0 %
085
Digitalisering af transport, når den delvist har til opgave at reducere drivhusgasemissioner: bytransport
40 %
0 %
086
Infrastruktur for alternative brændstoffer
 (
23
)
100 %
40 %
Politisk målsætning 3: Et tættere sammenknyttet Europa ved at øge mobilitet
087
 (
24
)
Nyanlagte eller opgraderede motorveje og veje — TEN-T's hovednet
0 %
0 %
088
Nyanlagte eller opgraderede motorveje og veje — TEN-T's samlede net
0 %
0 %
089
Nyanlagte eller opgraderede sekundære vejforbindelser til vejnetværk og -knudepunkter under TEN-T
0 %
0 %
090
Andre nyanlagte eller opgraderede nationale, regionale og lokale tilkørselsveje
0 %
0 %
091
Genskabte eller moderniserede motorveje og veje — TEN-T's hovednet
0 %
0 %
092
Genskabte eller moderniserede motorveje og veje — TEN-T's samlede net
0 %
0 %
093
Andre genskabte eller moderniserede veje (motorveje; nationale, regionale eller lokale veje)
0 %
0 %
094
Digitalisering af transporten: veje
0 %
0 %
095
Digitalisering af transport, når den delvist har til opgave at reducere drivhusgasemissioner: veje
40 %
0 %
096
Nyanlagte eller opgraderede jernbaner — TEN-T's hovednet
100 %
40 %
097
Nyanlagte eller opgraderede jernbaner — TEN-T's samlede net
100 %
40 %
098
Andre nyanlagte eller opgraderede jernbaner
40 %
40 %
099
Andre nyanlagte eller opgraderede jernbaner — elektriske/emissionsfri
 (
25
)
100 %
40 %
100
Genskabte eller moderniserede jernbaner — TEN-T's hovednet
100 %
40 %
101
Genskabte eller moderniserede jernbaner — TEN-T's samlede net
100 %
40 %
102
Andre genskabte eller moderniserede jernbaner
40 %
40 %
103
Andre genskabte eller moderniserede jernbaner — elektriske/emissionsfri
 (
26
)
100 %
40 %
104
Digitalisering af transporten: jernbaner
40 %
0 %
105
Det fælles europæiske togkontrolsystem (ERTMS)
40 %
40 %
106
Mobile sporbaserede aktiver
0 %
40 %
107
Mobile emissionsfri/elektrodrevne
 (
26
)
 sporbaserede aktiver
100 %
40 %
108
Multimodal transport (TEN-T)
40 %
40 %
109
Multimodal transport (undtagen bytransport)
40 %
40 %
110
Søhavne (TEN-T)
0 %
0 %
111
Søhavne (TEN-T), undtagen faciliteter til transport af fossile brændstoffer
40 %
0 %
112
Andre søhavne
0 %
0 %
113
Andre søhavne, undtagen faciliteter til transport af fossile brændstoffer
40 %
0 %
114
Indre vandveje og indlandshavne (TEN-T)
0 %
0 %
115
Indre vandveje og indlandshavne (TEN-T), undtagen faciliteter til transport af fossile brændstoffer
40 %
0 %
116
Indre vandveje og indlandshavne (regionale og lokale)
0 %
0 %
117
Indre vandveje og indlandshavne (regionale og lokale), undtagen faciliteter til transport af fossile brændstoffer
40 %
0 %
118
Systemer til sikkerheds- og lufttrafikstyring til eksisterende lufthavne
0 %
0 %
119
Digitalisering af transporten: andre transportformer
0 %
0 %
120
Digitalisering af transport, når den delvist har til opgave at reducere drivhusgasemissioner: andre transportformer
40 %
0 %
Politisk målsætning 4: Et mere socialt og inklusivt Europa - gennemførelse af den europæiske søjle for sociale rettigheder
121
Infrastruktur for førskoleundervisning og børnepasningsmuligheder
0 %
0 %
122
Infrastruktur til primær- og sekundæruddannelse
0 %
0 %
123
Infrastruktur til videregående uddannelse
0 %
0 %
124
Infrastruktur til erhvervsuddannelse og voksenuddannelse
0 %
0 %
125
Boliginfrastruktur til migranter, flygtninge og personer, der nyder eller har ansøgt om international beskyttelse
0 %
0 %
126
Boliginfrastruktur (undtagen til migranter, flygtninge og personer, der nyder eller har ansøgt om international beskyttelse)
0 %
0 %
127
Anden social infrastruktur, der medvirker til social inklusion i lokalsamfundet
0 %
0 %
128
Sundhedsinfrastruktur
0 %
0 %
129
Udstyr til sundhedssektoren
0 %
0 %
130
Mobile aktiver til sundhedssektoren
0 %
0 %
131
Digitalisering inden for sundhedssektoren
0 %
0 %
132
Kritisk udstyr og forsyninger, der er nødvendige for at håndtere nødsituationer
0 %
0 %
133
Midlertidig infrastruktur til modtagelse af migranter, flygtninge og personer, der nyder eller har ansøgt om international beskyttelse
0 %
0 %
134
Foranstaltninger til forbedring af adgangen til arbejdsmarkedet
0 %
0 %
135
Foranstaltninger til forbedring af adgangen til arbejdsmarkedet for langtidsledige
0 %
0 %
136
Særlig støtte til ungdomsbeskæftigelse og socioøkonomisk integration af unge
0 %
0 %
137
Støtte til selvstændig erhvervsvirksomhed og nystartede virksomheder
0 %
0 %
138
Støtte til den sociale økonomi og sociale virksomheder
0 %
0 %
139
Foranstaltninger til modernisering og styrkelse af arbejdsmarkedets institutioner og tjenester til vurdering og foregribelse af kommende færdighedsbehov og til sikring af rettidig og skræddersyet bistand
0 %
0 %
140
Støtte til matchning og overgange på arbejdsmarkedet
0 %
0 %
141
Støtte til arbejdskraftens mobilitet
0 %
0 %
142
Foranstaltninger til fremme af kvinders arbejdsmarkedsdeltagelse og mindskelse af den kønsbaserede opdeling af arbejdsmarkedet
0 %
0 %
143
Foranstaltninger til fremme af balance mellem arbejdsliv og privatliv, herunder adgang til børnepasning og pasning af plejekrævende personer
0 %
0 %
144
Foranstaltninger for et sundt og veltilpasset arbejdsmiljø, der tager højde for sundhedsmæssige risici, herunder fremme af fysisk aktivitet
0 %
0 %
145
Støtte til udvikling af digitale færdigheder
0 %
0 %
146
Støtte til arbejdstagere, virksomheder og iværksættere til at tilpasse sig forandringer
0 %
0 %
147
Foranstaltninger til fremme af aktiv og sund aldring
0 %
0 %
148
Støtte til førskoleundervisning og børnepasning (undtagen infrastruktur)
0 %
0 %
149
Støtte til primær- og sekundæruddannelse (undtagen infrastruktur)
0 %
0 %
150
Støtte til videregående uddannelse (undtagen infrastruktur)
0 %
0 %
151
Støtte til voksenuddannelse (undtagen infrastruktur)
0 %
0 %
152
Foranstaltninger til fremme af lige muligheder og aktiv deltagelse i samfundet
0 %
0 %
153
Forløb, hvorved ugunstigt stillede personer kan integreres og vende tilbage til arbejdsmarkedet
0 %
0 %
154
Foranstaltninger til øget adgang til uddannelse og beskæftigelse og fremme af social inklusion for marginaliserede samfundsgrupper, såsom romaer
0 %
0 %
155
Støtte til civilsamfundsorganisationer, der arbejder med marginaliserede samfundsgrupper, såsom romaer
0 %
0 %
156
Specifikke aktioner for at øge tredjelandsstatsborgeres arbejdsmarkedsdeltagelse
0 %
0 %
157
Foranstaltninger til social integration af tredjelandsstatsborgere
0 %
0 %
158
Foranstaltninger til forbedring af lige og rettidig adgang til tjenester, der er bæredygtige, økonomisk overkommelige og af høj kvalitet
0 %
0 %
159
Foranstaltninger til forbedring af pleje i familien eller i nærmiljøet
0 %
0 %
160
Foranstaltninger til forbedring af sundhedssystemernes tilgængelighed, effektivitet og modstandsdygtighed (undtagen infrastruktur)
0 %
0 %
161
Foranstaltninger til forbedring af adgangen til langtidspleje (undtagen infrastruktur)
0 %
0 %
162
Foranstaltninger til modernisering af sociale beskyttelsessystemer, herunder øget adgang til social beskyttelse
0 %
0 %
163
Fremme af social integration af mennesker, der er truet af fattigdom eller social udstødelse, herunder de socialt dårligst stillede og børn
0 %
0 %
164
Afhjælpning af materielle afsavn gennem fødevarebistand og/eller materiel bistand til de socialt dårligst stillede, herunder gennem ledsageforanstaltninger
0 %
0 %
Politisk målsætning 5: Et Europa tættere på borgerne ved at fremme en bæredygtig og integreret udvikling af alle typer territorier og lokale initiativer
165
Beskyttelse, udvikling og fremme af offentlige aktiver inden for turisme og tjenester inden for turisme
0 %
0 %
166
Beskyttelse, udvikling og fremme af kulturarv og kulturtilbud
0 %
0 %
167
Beskyttelse, udvikling og fremme af naturarv og økoturisme, som ikke er Natura 2000-områder
0 %
100 %
168
Fysisk genopretning og sikring af offentlige rum
0 %
0 %
169
Territoriale udviklingsinitiativer, herunder udarbejdelse af territoriale strategier
0 %
0 %
Andre koder vedrørende de politiske målsætninger 1-5
170
Forbedring af kapaciteten hos programmyndigheder og -organer med tilknytning til gennemførelsen af fondene
0 %
0 %
171
Øget samarbejde med partnere både i og uden for medlemsstaten
0 %
0 %
172
Tværfinansiering under EFRU (støtte til ESF+-lignende aktioner, der er nødvendige for at gennemføre operationens EFRU-del og er direkte forbundet med den)
0 %
0 %
173
Styrkelse af den institutionelle kapacitet hos offentlige myndigheder og interessenter til at gennemføre territoriale samarbejdsprojekter og -initiativer i en kontekst, der er grænseoverskridende, tværnational, maritim og interregional
0 %
0 %
174
Interreg: grænsepassageforvaltning og forvaltning af mobilitet og migration
0 %
0 %
175
Regionerne i den yderste periferi: kompensation for alle meromkostninger som følge af vanskelige adgangsforhold og territorial opsplitning
0 %
0 %
176
Regionerne i den yderste periferi: specifik aktion for at kompensere meromkostninger som følge af meget små markeder
0 %
0 %
177
Regionerne i den yderste periferi: støtte til at kompensere meromkostninger som følge af klimatiske forhold og terrænforhold
40 %
40 %
178
Regionerne i den yderste periferi: lufthavne
0 %
0 %
Teknisk bistand
179
Information og kommunikation
0 %
0 %
180
Forberedelse, gennemførelse, overvågning og kontrol
0 %
0 %
181
Evaluering, undersøgelser og dataindsamling
0 %
0 %
182
Styrkelse af kapaciteten hos medlemsstaternes myndigheder, støttemodtagere og relevante partnere
0 %
0 %
TABEL 2: KODER FOR STØTTEFORM
 (
27
)
STØTTEFORM
01
Tilskud
02
Støtte gennem finansielle instrumenter: egenkapital eller kvasiegenkapital
03
Støtte gennem finansielle instrumenter: lån
04
Støtte gennem finansielle instrumenter: garanti
05
Støtte gennem finansielle instrumenter: tilskud inden for en operation med et finansielt instrument
06
Pris
TABEL 3: KODER FOR DEN TERRITORIALE GENNEMFØRELSESMEKANISME OG TERRITORIALT FOKUS
TERRITORIAL GENNEMFØRELSESMEKANISME OG TERRITORIALT FOKUS
Integreret territorial investering
Integreret territorial investering med fokus på bæredygtig byudvikling
01
Bydele
x
02
Byer og forstæder
x
03
Funktionelle byområder
x
04
Landdistrikter
05
Bjergområder
06
Øer og kystområder
07
Tyndt befolkede områder
08
Andre typer målområder
Lokaludvikling styret af lokalsamfundet
Lokaludvikling styret af lokalsamfundet med fokus på bæredygtig byudvikling
09
Bydele
x
10
Byer og forstæder
x
11
Funktionelle byområder
x
12
Landdistrikter
13
Bjergområder
14
Øer og kystområder
15
Tyndt befolkede områder
16
Andre typer målområder
Andre typer territoriale redskaber
Andre typer territoriale redskaber med fokus på bæredygtig byudvikling
17
Bydele
x
18
Byer og forstæder
x
19
Funktionelle byområder
x
20
Landdistrikter
21
Bjergområder
22
Øer og kystområder
23
Tyndt befolkede områder
24
Andre typer målområder
Andre tilgange
 (
28
)
25
Bydele
26
Byer og forstæder
27
Funktionelle byområder
28
Landdistrikter
29
Bjergområder
30
Øer og kystområder
31
Tyndt befolkede områder
32
Andre typer målområder
33
Ingen territorial målretning
TABEL 4: KODER FOR ØKONOMISK AKTIVITET
01
Landbrug og skovbrug
02
Fiskeri
03
Akvakultur
04
Andre sektorer i den blå økonomi
05
Fremstilling af fødevarer og drikkevarer
06
Fremstilling af tekstiler og beklædningsartikler
07
Fremstilling af transportmidler
08
Fremstilling af computere og elektroniske og optiske produkter
09
Anden uspecificeret fremstillingsvirksomhed
10
Bygge- og anlægsvirksomhed
11
Råstofudvinding
12
Elektricitet, gas, damp, varmt vand og airconditioneret luft
13
Vandforsyning, kloakvæsen, affaldshåndtering og rensning af jord og grundvand
14
Transport og godshåndtering
15
Informations- og kommunikationsaktiviteter, herunder telekommunikation
16
Engros- og detailhandel
17
Turisme, overnatningsfaciliteter og restaurationsvirksomhed
18
Pengeinstitut- og finansvirksomhed og forsikring
19
Fast ejendom, udlejning og forretningsservice
20
Offentlig administration
21
Uddannelse
22
Sundhedsvæsen
23
Sociale foranstaltninger og kollektive, sociale og personlige tjenesteydelser
24
Miljørelateret virksomhed
25
Kultur, forlystelser, kreative erhverv og sport
26
Andre uspecificerede tjenesteydelser
TABEL 5: KODER FOR LOKALISERING
LOKALISERING
Kode
Lokalisering
Kode for region eller område, hvor operationen er eller udføres, som fastsat i den fælles nomenklatur for regionale enheder (NUTS), jf. bilag I til forordning (EF) nr. 1059/2003.
TABEL 6: KODER FOR SEKUNDÆRE ESF+-TEMAER
SEKUNDÆRT ESF+-TEMA
Koefficient til beregning af støtten til målsætningerne vedrørende klimaforandringer
01
Bidrag til grønne færdigheder og job og grøn økonomi
100 %
02
Udvikling af digitale færdigheder og job
0 %
03
Investering i forskning og innovation og intelligent specialisering
0 %
04
Investering i små og mellemstore virksomheder (SMV'er)
0 %
05
Ikkeforskelsbehandling
0 %
06
Bekæmpelse af børnefattigdom
0 %
07
Kapacitetsopbygning hos arbejdsmarkedets parter
0 %
08
Kapacitetsopbygning hos civilsamfundsorganisationer
0 %
09
Ikke relevant
0 %
10
Håndtering af de udfordringer, der er identificeret i det europæiske semester
 (
29
)
0 %
TABEL 7: KODER FOR LIGESTILLING MELLEM KØNNENE UNDER ESF+/EFRU/SAMHØRIGHEDSFONDEN/FRO
Dimensionen ligestilling mellem kønnene under ESF+/EFRU/Samhørighedsfonden/FRO
Koefficient til beregning af støtten til ligestilling mellem kønnene
01
Målrettet mod ligestilling
100 %
02
Integration af kønsaspektet
40 %
03
Kønsneutral
0 %
TABEL 8: KODER FOR MAKROREGIONALE STRATEGIER OG HAVOMRÅDESTRATEGIER
MAKROREGIONALE STRATEGIER OG HAVOMRÅDESTRATEGIER
01
Strategien for området omkring Adriaterhavet og Det Joniske Hav
02
Strategien for Alperegionen
03
Strategien for Østersøområdet
04
Strategien for Donauområdet
05
Strategien for Det Nordlige Ishav
06
Atlanterhavsstrategien
07
Sortehavsstrategien
08
Middelhavsstrategien
09
Nordsøstrategien
10
Strategien for det vestlige Middelhav
11
Intet bidrag til makroregionale strategier eller havområdestrategier
(
1
)
  For så vidt angår den specifikke målsætning om at »give regioner og mennesker mulighed for at håndtere de sociale, beskæftigelsesmæssige, økonomiske og miljømæssige virkninger af omstillingen til Unionens 2030-mål for energi og klima og en klimaneutral økonomi i Unionen senest i 2050«, som baseret på Parisaftalen, der støttes af FRO, kan interventionsområder under alle de politiske målsætninger anvendes, forudsat at de er i overensstemmelse med artikel 8 og 9 i FRO-forordningen og er i overensstemmelse med den relevante territoriale plan for retfærdig omstilling. Med hensyn til denne specifikke målsætning fastsættes koefficienten til beregning af støtten til målsætninger vedrørende klimaforandringer til 100 % for alle de anvendte interventionsområder.
(
2
)
  Hvis en medlemsstats anerkendte beløb til støtte for klimamålsætningerne i henhold til dens genopretnings- og resiliensplan er blevet forhøjet som følge af anvendelsen af artikel 18, stk. 4, litra e), i forordning (EU) 2021/241, anvendes der også en tilsvarende forholdsmæssig forøgelse af den pågældende medlemsstats bidrag til dens støtte til klimamål under samhørighedspolitikken.
(
3
)
  Interventionsområderne er grupperet efter politisk målsætning, men deres anvendelse er ikke begrænset hertil. Ethvert interventionsområde kan anvendes i henhold til enhver politisk målsætning. Navnlig for politisk målsætning 5 kan alle dimensionskoder under politisk målsætning 1-4 vælges i tillæg til de koder, der er opført under politisk målsætning 5.
(
4
)
  Store virksomheder er alle andre virksomheder end SMV'er, herunder små midcapselskaber.
(
5
)
  Hvis formålet med foranstaltningen er, at aktiviteten skal behandle eller indsamle data for at muliggøre reduktioner af drivhusgasemissioner, der resulterer i påviste betydelige besparelser i vugge-til-grav-drivhusgasemissioner, eller hvis formålet med foranstaltningen kræver, at datacentrene overholder »den europæiske adfærdskodeks om energieffektivitet i datacentre«.
(
6
)
  Hvis formålet med foranstaltningen er, at aktiviteten skal behandle eller indsamle data for at muliggøre reduktioner af drivhusgasemissioner, der resulterer i påviste betydelige besparelser i vugge-til-grav-drivhusgasemissioner, eller hvis formålet med foranstaltningen kræver, at datacentrene overholder »den europæiske adfærdskodeks om energieffektivitet i datacentre«.
(
7
)
  Denne kode kan kun anvendes, hvis der gennemføres midlertidige foranstaltninger for at bruge EFRU som reaktion på ekstraordinære omstændigheder i henhold til artikel 5, stk. 6, i EFRU- og Samhørighedsfondsforordningen.
(
8
)
  Hvis formålet med foranstaltningen er, at aktiviteten skal behandle eller indsamle data for at muliggøre reduktioner af drivhusgasemissioner, der resulterer i påviste betydelige besparelser i vugge-til-grav-drivhusgasemissioner, eller hvis formålet med foranstaltningen kræver, at datacentrene overholder »den europæiske adfærdskodeks om energieffektivitet i datacentre«.
(
9
)
  Hvis formålet med foranstaltningen er a) i gennemsnit at opnå mindst en middel renoveringsdybde som defineret i Kommissionens henstilling (EU) 2019/786 af 8. maj 2019 om renovering af bygninger (
EUT L 127 af 16.5.2019, s. 34
) eller b) at opnå en reduktion af de direkte og indirekte drivhusgasemissioner på mindst 30 % i forhold til de forudgående emissioner.
(
10
)
  Hvis formålet med foranstaltningen er i gennemsnit at opnå mindst en middel renoveringsdybde som defineret i Kommissionens henstilling (EU) 2019/786. Det er også meningen, at renovering af bygninger skal omfatte infrastruktur som anført i interventionsområde 120 til 127.
(
11
)
  Hvis formålet med foranstaltningerne vedrører opførelse af nye bygninger med et primært energibehov (PED), som er mindst 20 % lavere end kravet om næsten energineutrale bygninger (nationale direktiver). Det er også meningen, at opførelse af nye energieffektive bygninger skal omfatte infrastruktur som anført i interventionsområde 120 til 127.
(
12
)
  Hvis formålet med foranstaltningen er i gennemsnit at opnå mindst a) en middel renoveringsdybde som defineret i Kommissionens henstilling (EU) 2019/786 eller b) en reduktion af de direkte og indirekte drivhusgasemissioner på mindst 30 % i forhold til de forudgående emissioner. Det er også meningen, at renovering af bygninger skal omfatte infrastruktur som anført i interventionsområde 120 til 127.
(
13
)
  Hvis formålet med foranstaltningen vedrører produktion af elektricitet eller varme fra biomasse i overensstemmelse med Europa-Parlamentets og Rådets direktiv (EU) 2018/2001 af 11. december 2018 om fremme af anvendelsen af energi fra vedvarende energikilder (
EUT L 328 af 21.12.2018, s. 82
).
(
14
)
  Hvis formålet med foranstaltningen vedrører produktion af elektricitet eller varme fra biomasse i overensstemmelse med direktiv (EU) 2018/2001, og hvis målet med foranstaltningen er at opnå mindst 80 % drivhusgasemissionsbesparelser på anlægget som følge af anvendelsen af biomasse i forhold til drivhusgasbesparelsesmetoden og den relative komparator for fossile brændstoffer, der er fastsat i bilag VI til direktiv (EU) 2018/2001. Hvis formålet med foranstaltningen vedrører produktion af biobrændstof fra biomasse (bortset fra fødevare- og foderafgrøder) i overensstemmelse med direktiv (EU) 2018/2001, og hvis målet med foranstaltningen er at opnå mindst 65 % drivhusgasemissionsbesparelser på anlægget som følge af anvendelsen af biomasse til dette formål i forhold til drivhusgasbesparelsesmetoden og den relative komparator for fossile brændstoffer, der er fastsat i bilag V til direktiv (EU) 2018/2001.
(
15
)
  Dette felt kan ikke anvendes til at støtte fossile brændstoffer i henhold til artikel 7, stk. 1, litra h), i EFRU- og Samhørighedsfondsforordningen.
(
16
)
  I tilfælde af højeffektiv kraftvarmeproduktion, hvis formålet med foranstaltningen er at opnå livscyklusemissioner, der er lavere end 100 g CO2e/kWh eller varme/køling produceret af spildvarme. I tilfælde af fjernvarme/fjernkøling, hvis den tilknyttede infrastruktur følger Europa-Parlamentets og Rådets direktiv 2012/27/EU af 25. oktober 2012 om energieffektivitet, om ændring af direktiv 2009/125/EF og 2010/30/EU samt om ophævelse af direktiv 2004/8/EF og 2006/32/EF (
EUT L 315 af 14.11.2012, s. 1
), eller den eksisterende infrastruktur moderniseres for at opfylde definitionen af effektiv fjernvarme og fjernkøling, eller projektet er et avanceret pilotsystem (kontrol- og energistyringssystemer, tingenes internet) eller fører til en lavere temperatur i fjernvarme- og fjernkølingssystemet.
(
17
)
  Hvis formålet med foranstaltningen er, at det konstruerede system har et gennemsnitligt energiforbrug på ≤ 0,5 kWh eller et infrastrukturlækageindeks (ILI) på ≤ 1,5, og at renoveringsaktiviteten reducerer det gennemsnitlige energiforbrug med mere end 20 % eller reducerer udsivningen med mere end 20 %.
(
18
)
  Hvis formålet med foranstaltningen for det konstruerede front-to-end-spildevandssystem er at have et energineutralt nettoenergiforbrug, eller at fornyelsen af front-to-end-spildevandssystemet skal føre til et fald i det gennemsnitlige energiforbrug på mindst 10 % (udelukkende ved hjælp af energieffektivitetsforanstaltninger og ikke ved hjælp af materielle ændringer eller ændringer i belastningen).
(
19
)
  Hvis formålet med foranstaltningen er at omdanne mindst 50 % af vægten af det særskilt indsamlede ufarlige affald til sekundære råstoffer.
(
20
)
  Hvis formålet med foranstaltningen er at omdanne industrigrunde og forurenede grunde til et naturligt kulstofdræn.
(
21
)
  Ren bytransportinfrastruktur henviser til infrastruktur, der muliggør drift af rullende materiel med nulemission.
(
22
)
  
            »Ren bytransport — rullende materiel« henviser til rullende materiel med nulemission.
(
23
)
  Hvis formålet med foranstaltningen er i overensstemmelse med direktiv (EU) 2018/2001.
(
24
)
  For interventionsområde 087 til 091 kan interventionsområde 081, 082 og 086 anvendes til de elementer af foranstaltningerne, der vedrører interventioner inden for alternative brændstoffer, herunder opladning af elkøretøjer, eller offentlig transport.
(
25
)
  Hvis formålet med foranstaltningen vedrører elektrificerede jordbaserede og tilhørende delsystemer, eller hvis der foreligger en elektrificeringsplan, eller hvis det vil være egnet til brug for nuludstødningstog inden for 10 år.
(
26
)
  Gælder også for elektrodieseltog.
(
27
)
  Denne tabel finder anvendelse på EHFAF med henblik på tabel 12 i bilag VII.
(
28
)
  Andre tilgange under andre politiske målsætninger end politisk målsætning 5 og ikke i form af integrerede territoriale investeringer eller lokaludvikling styret af lokalsamfundet.
(
29
)
  Herunder i deres nationale reformprogrammer samt i de relevante landespecifikke henstillinger (der vedtages i overensstemmelse med artikel 121, stk. 2, og artikel 148, stk. 4, i TEUF).
BILAG II
Model for partnerskabsaftale — artikel 10, stk. 6
(
1
)
Ref.: artikel 10, stk. 5, i forordning (EU) 2021/1060 (»forordningen om fælles bestemmelser«). Begrundelserne og tekstfelterne i punkt 1-10 i dette bilag er på højst 35 sider, hvor en side i gennemsnit indeholder 3 000 tegn uden mellemrum.
CCI
[15]
 (
2
)
Titel
[255]
Udgave
Første år
[4]
Sidste år
[4]
Nummer på Kommissionens afgørelse
Dato for Kommissionens afgørelse
1.   Udvælgelse af politiske målsætninger og FRO's specifikke målsætning
Ref.: artikel 11, stk. 1, litra a), i forordningen om fælles bestemmelser
Tabel 1: Udvælgelse af politiske målsætninger og FRO's specifikke målsætning med begrundelse
Udvalgt målsætning
Program
Fond
Begrundelse for udvælgelse af en politisk målsætning eller FRO's specifikke målsætning
[3 500  pr. målsætning]
2.   Politikvalg, koordinering og komplementaritet 
(
3
)
Ref.: artikel 11, stk. 1, litra b), nr. i), ii) og iii), i forordningen om fælles bestemmelser
Et sammendrag af politikvalgene og de vigtigste forventede resultater for hver af de fonde, der er omfattet af partnerskabsaftalen — artikel 11, stk. 1, litra b), nr. i), i forordningen om fælles bestemmelser
Tekstfelt
Koordinering, afgrænsning og komplementaritet mellem fondene og, i givet fald, koordinering mellem nationale og regionale programmer — artikel 11, stk. 1, litra b), nr. ii), i forordningen om fælles bestemmelser
Tekstfelt
Komplementaritet og synergi mellem de fonde, der er omfattet af partnerskabsaftalen, AMIF, FIS, IGFV og andre EU-instrumenter — artikel 11, stk. 1, litra b), nr. iii), i forordningen om fælles bestemmelser
Tekstfelt
3.   Bidrag til budgetgarantien under InvestEU, med begrundelse 
(
4
)
Ref.: artikel 11, stk. 1, litra g), og artikel 14 i forordningen om fælles bestemmelser.
Tabel 2A: Bidrag til InvestEU (opdeling efter år)
Bidrag fra
Bidrag til
Opdeling efter år
Fond
Regionskategori
InvestEU-vindue(r)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 2B: Bidrag til InvestEU (oversigt)
Regionskategori
Vindue 1 Bæredygtig infrastruktur
Vindue 2 Forskning, innovation og digitalisering
Vindue 3 SMV
Vindue 4
Sociale investeringer og færdigheder
I alt
(a)
(b)
(c)
(d)
(f)=(a)+(b)+(c)+(d)
EFRU
Mere udviklede regioner
Mindre udviklede regioner
Overgangsregioner
ESF+
Mere udviklede regioner
Mindre udviklede regioner
Overgangsregioner
Samhørighedsfonden
EHFAF
I alt
Tekstfelt [3 500] (begrundelse under hensyntagen til, hvordan disse beløb bidrager til at nå de politiske målsætninger, der er valgt i partnerskabsaftalen i overensstemmelse med artikel 10, stk. 1, i InvestEU-forordningen)
4.   Overførsler 
(
5
)
En medlemsstat anmoder om en
☐
overførsel mellem regionskategorier
☐
overførsel til instrumenter under direkte eller indirekte forvaltning
☐
overførsel mellem EFRU, ESF+, Samhørighedsfonden eller til en anden fond eller andre fonde
☐
overførsel af midler fra EFRU og ESF+ som supplerende støtte til FRO
☐
overførsler fra europæisk territorialt samarbejde til investeringer i beskæftigelse og vækst
4.1.   Overførsel mellem regionskategorier
Ref.: artikel 11, stk. 1, litra e), og artikel 111 i forordningen om fælles bestemmelser
Tabel 3A: Overførsler mellem regionskategorier (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Regionskategori
Regionskategori
2021
2022
2023
2024
2025
2026
2027
I alt
Mere udviklede regioner
Mere udviklede regioner /
Overgangsregioner /
Mindre udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Tabel 3B: Overførsel mellem regionskategorier (oversigt)
Regionskategori
Tildeling pr. regionskategori
Overføres til:
Overførselsbeløb
Overførslens andel af den oprindelige tildeling
Tildeling pr. regionskategori efter overførslen
Mindre udviklede regioner
Mere udviklede regioner
Overgangsregioner
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Overgangsregioner
Mere udviklede regioner
Mindre udviklede regioner
Tekstfelt [3 500] (begrundelse)
4.2.   Overførsler til instrumenter under direkte eller indirekte forvaltning
Ref.: artikel 26, stk. 1, i forordningen om fælles bestemmelser
Tabel 4A: Overførsler til instrumenter under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten
 (
*1
)
 (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Fond
Regionskategori
Instrument
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 4B: Overførsler til instrumenter under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten
 (
*2
)
 (oversigt)
Fond
Regionskategori
Instrument 1
Instrument 2
Instrument 3
Instrument 4
Instrument 5
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
EHFAF
I alt
Tekstfelt [3 500] (begrundelse)
4.3.   Overførsler mellem EFRU, ESF+ og Samhørighedsfonden eller til en anden fond eller andre fonde
Ref.: artikel 26, stk. 1, i forordningen om fælles bestemmelser
Tabel 5A: Overførsler mellem EFRU, ESF+ og Samhørighedsfonden og til en anden fond eller andre fonde
 (
*3
)
 (opdeling efter år)
Overførsler fra
Overførsler til
Opdeling efter år
Fond
Regionskategori
Fond
Regionskategori (hvis det er relevant)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
EFRU, ESF+ eller Samhørighedsfonden, EHFAF, AMIF, FIS, IGFV
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 5B: overførsler mellem EFRU, ESF+ og Samhørighedsfonden eller til en anden fond eller andre fonde (oversigt)
 (
*4
)
Overførsel til/Overførsel fra
EFRU
ESF+
Samhørighedsfonden
EHFAF
AMIF
FIS
IGFV
I alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
EHFAF
I alt
Tekstfelt [3 500] (begrundelse)
4.4.   Overførsel af midler fra EFRU og ESF+ som supplerende støtte til FRO med begrundelse 
(
6
)
Ref.: artikel 27 i forordningen om fælles bestemmelser
Tabel 6A: Overførsel af midler fra EFRU og ESF+ som supplerende støtte til FRO (opdeling efter år)
Fond
Regionskategori
Fond
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
FRO
 (
*5
)
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
FRO
Overgangsregioner
Mindre udviklede regioner
Tabel 6B: Overførsel af midler fra EFRU og ESF+ som supplerende støtte til FRO (begrundelse)
Tildeling efter artikel 3 i FRO-forordningen forud for overførsler
Overførsler til FRO til området beliggende i
 (
*6
)
:
Overførsel (supplerende støtte) pr. regionskategori fra:
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
I alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Tekstfelt [3 500] (begrundelse)
4.5.   Overførsler fra målet om europæisk territorialt samarbejde (Interreg) til målet om investeringer i beskæftigelse og vækst
Ref.: artikel 111, stk. 3, i forordningen om fælles bestemmelser
Tabel 7: Overførsler fra målet om europæisk territorialt samarbejde (Interreg) til målet om investeringer i beskæftigelse og vækst
Overførsel fra målet om europæisk territorialt samarbejde (Interreg)
2021
2022
2023
2024
2025
2026
2027
I alt
Grænseoverskridende regioner
Tværnationale regioner
Regioner i den yderste periferi
Overførsel til målet om investeringer i beskæftigelse og vækst
Fond
Regionskategori
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
FRO
Ikke relevant
Samhørighedsfonden
Ikke relevant
Tekstfelt [3 500] (begrundelse)
5.   Form for EU-bidrag til teknisk bistand
Ref.: artikel 11, stk. 1, litra f), i forordningen om fælles bestemmelser
Valg af form for EU-bidrag til teknisk bistand
☐
Teknisk bistand, jf. artikel 36, stk. 4
 (
*7
)
☐
Teknisk bistand, jf. artikel 36, stk. 5
 (
*8
)
Tekstfelt [3 500] (begrundelse)
6.   Tematisk koncentration
6.1.
Ref.: artikel 4, stk. 3, i EFRU- og Samhørighedsfondsforordningen.
Medlemsstaten beslutter at
☐
overholde tematisk koncentration på nationalt plan
☐
overholde tematisk koncentration på regionskategoriniveau
☐
tage hensyn til Samhørighedsfondens midler med henblik på tematisk koncentration
6.2.
Ref.: artikel 11, stk. 1, litra c), i forordningen om fælles bestemmelser og artikel 7 i ESF+-forordningen
Medlemsstaten overholder kravene om tematisk koncentration
… % social integration
Programmeret under specifik målsætning h)-l) i artikel 4 i ESF+-forordningen
Planlagte ESF+- programmer
1
2
… % støtte til de socialt dårligst stillede
Programmeret under specifik målsætning m) og i behørigt begrundede tilfælde l) i artikel 4 i ESF+-forordningen
Planlagte ESF+- programmer
1
2
… % støtte til ungdomsbeskæftigelse
Programmeret under specifik målsætning a), f) og l) i artikel 4 i ESF+-forordningen
Planlagte ESF+- programmer
1
2
… % støtte til bekæmpelse af børnefattigdom
Programmeret under specifik målsætning f), h)-l) i artikel 4 i ESF+-forordningen
Planlagte ESF+- programmer
1
2
…% af kapacitetsopbygning hos arbejdsmarkedets parter og NGO'er
Programmeret under alle specifikke målsætninger bortset fra m) i artikel 4 i ESF+-forordningen
Planlagte ESF+- programmer
1
2
7.   Foreløbig finansiel tildeling fra hver af de fonde, der er omfattet af partnerskabsaftalen pr. politisk målsætning, FRO's specifikke målsætning og teknisk bistand, på nationalt plan og på regionalt plan, hvis det er relevant
Ref.: artikel 11, stk. 1, litra c), i forordningen om fælles bestemmelser
Tabel 8: Foreløbig finansiel tildeling fra EFRU, Samhørighedsfonden, FRO, ESF+, EHFAF pr. politisk målsætning, FRO's specifikke målsætning og teknisk bistand
 (
*9
)
Politiske målsætninger, FRO's specifikke målsætning eller teknisk bistand
EFRU
Samhørighedsfondstildeling på nationalt plan
FRO
 (
*10
)
ESF+
EHFAF-tildeling på nationalt plan
I alt
Tildeling på nationalt plan
Regionskategori
Tildeling pr. regionskategori
Tildeling på nationalt plan
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
Tildeling på nationalt plan
Regionskategori
Tildeling pr. regionskategori
Politisk målsætning 1
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Politisk målsætning 2
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Politisk målsætning 3
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Politisk målsætning 4
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Politisk målsætning 5
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
FRO's specifikke målsætning
Teknisk bistand i henhold til artikel 36, stk. 4, i forordningen om fælles bestemmelser (hvis det er relevant)
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Teknisk bistand i henhold til artikel 36, stk. 5, i forordningen om fælles bestemmelser (hvis det er relevant)
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Teknisk bistand i henhold til artikel 37 i forordningen om fælles bestemmelser (hvis det er relevant)
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
I alt
Mere udviklede regioner
Mere udviklede regioner
Overgangsregioner
Overgangsregioner
Mindre udviklede regioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Midler efter artikel 7 i FRO-forordningen (vedrørende midler efter artikel 3 i FRO-forordningen)
Midler efter artikel 7 i FRO-forordningen (vedrørende midler efter artikel 4 i FRO-forordningen)
I alt
Tekstfelt [3 500] (begrundelse)
8.   Fortegnelse over planlagte programmer under de fonde, der er omfattet af partnerskabsaftalen, med de respektive foreløbige finansielle tildelinger pr. fond og de tilsvarende nationale bidrag pr. regionskategori
Ref.: artikel 11, stk. 1, litra h), og artikel 110 i forordningen om fælles bestemmelser
Tabel 9A: Liste over planlagte programmer
 (
7
)
 med foreløbige finansielle tildelinger
 (
*11
)
Titel [255]
Fond
Regionskategori
EU-bidrag
Nationalt bidrag
I alt
Program
 (
*12
)
 1
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Program 2
Samhørighedsfonden
Ikke relevant
Program 3
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Program 4
FRO-tildeling (artikel 3 i FRO-forordningen)
Ikke relevant
FRO-tildeling (artikel 4 i FRO-forordningen)
Ikke relevant
I alt
EFRU, SAMHØRIGHEDSFONDEN, FRO, ESF+
Program 5
EHFAF
Ikke relevant
Tabel 9B: Liste over planlagte programmer
 (
8
)
 med foreløbige finansielle tildelinger
 (
*13
)
Titel [255]
Fond
Regionskategori
EU-bidrag
Nationalt bidrag
I alt
EU-bidrag uden teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser
EU-bidrag til teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser
Program
 (
*14
)
 1
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Program 2
Samhørighedsfonden
Ikke relevant
Program 3
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Program 4
FRO-tildeling (artikel 3 i FRO-forordningen)
Ikke relevant
FRO-tildeling (artikel 4 i FRO-forordningen)
Ikke relevant
I alt
EFRU, Samhørighedsfonden, ESF+, FRO
Program 5
EHFAF
Ikke relevant
I alt
Alle fonde
Ref.: artikel 11 i forordningen om fælles bestemmelser
Tabel 10: Liste over planlagte Interreg-programmer
Program 1
Titel 1 [255]
Program 2
Titel 1 [255]
9.   Et sammendrag af de påtænkte aktioner med henblik på at styrke den administrative kapacitet til gennemførelse af de fonde, der er omfattet af partnerskabsaftalen
Ref.: artikel 11, stk. 1, litra i), i forordningen om fælles bestemmelser
Tekstfelt [4 500]
10.   En integreret tilgang til håndtering af de demografiske udfordringer og/eller specifikke behov i regioner og områder (hvis det er relevant)
Ref.: artikel 11, stk. 1, litra j), i forordningen om fælles bestemmelser og artikel 10 i EFRU- og Samhørighedsfondsforordningen.
Tekstfelt [3 500]
11.   Et sammendrag af vurderingen af, om de relevante grundforudsætninger er opfyldt, jf. artikel 15 og bilag III og IV (valgfrit)
Ref.: artikel 11 i forordningen om fælles bestemmelser
Tabel 11: Grundforudsætninger
Grundforudsætninger
Fond
Udvalgt specifik målsætning
(ikke relevant for EHFAF)
Sammendrag af vurderingen
[1 000 ]
12.   Foreløbigt klimabidragsmål
Ref.: artikel 6, stk. 2, og artikel 11, stk. 1, litra d), i forordningen om fælles bestemmelser
Fond
Foreløbigt klimabidrag
 (
9
)
EFRU
Samhørighedsfonden
(
1
)
  For så vidt angår EFRU er det kun tabel 2 i afsnit 8, der er relevant for målet om europæisk territorialt samarbejde (Interreg), mens alle oplysningerne i de resterende afsnit og tabeller kun vedrører målet om investeringer i beskæftigelse og vækst.
(
2
)
  Tal i skarp parentes angiver antal tegn uden mellemrum.
(
3
)
  Den tekst, der indsættes i de tre tekstfelter ovenfor, skal være på mellem 10 000 og 30 000 tegn i alt.
(
4
)
  Bidrag berører ikke den årlige fordeling af finansielle bevillinger på FFR-niveau for en medlemsstat.
(
5
)
  Overførsler berører ikke den årlige fordeling af finansielle bevillinger på FFR-niveau for en medlemsstat.
(
*1
)
  Overførsler kan foretages til ethvert andet instrument under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten. Antallet af og navnene på de relevante EU-instrumenter vil blive præciseret i overensstemmelse hermed.
(
*2
)
  Overførsler kan foretages til ethvert andet instrument under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten. Antallet af og navnene på de relevante EU-instrumenter vil blive præciseret i overensstemmelse hermed.
(
*3
)
  Overførsler mellem EFRU og ESF+ kan kun foretages inden for samme regionskategori.
(
*4
)
  Overførsel til andre programmer. Overførsler mellem EFRU og ESF+ kan kun foretages inden for samme regionskategori.
(
6
)
  Denne overførsel er foreløbig. Den bør bekræftes eller korrigeres i forbindelse med den første vedtagelse af program(mer) med FRO-tildeling som anført i bilag V.
(
*5
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*6
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*7
)
  Vælges denne, skal tabel 1 i afsnit 8 udfyldes.
(
*8
)
  Vælges denne, skal tabel 2 i afsnit 8 udfyldes.
(
*9
)
  Beløbet bør omfatte de fleksibilitetsbeløb i overensstemmelse med artikel 18 i forordningen om fælles bestemmelser, der er foreløbigt tildelt. Den faktiske tildeling af fleksibilitetsbeløbene vil først blive bekræftet ved midtvejsgennemgangen.
(
*10
)
  FRO-beløb efter den planlagte supplerende støtte fra EFRU og ESF+.
(
*11
)
  Beløbet bør omfatte de fleksibilitetsbeløb i overensstemmelse med artikel 18 i forordningen om fælles bestemmelser, der er foreløbigt tildelt. Den faktiske tildeling af fleksibilitetsbeløbene vil først blive bekræftet ved midtvejsgennemgangen.
(
*12
)
  Programmerne kan i fællesskab modtage støtte fra fondene i overensstemmelse med artikel 25, stk. 1, i forordningen om fælles bestemmelser (ligesom prioriteter kan bruge støtte fra en eller flere fonde i overensstemmelse med artikel 22, stk. 2, i forordningen om fælles bestemmelser). Når FRO bidrager til et program, skal FRO-tildelingen omfatte supplerende overførsler og opdeles, så beløbene angives i overensstemmelse med artikel 3 og 4 i FRO-forordningen.
(
7
)
  I tilfælde af at der vælges teknisk bistand i henhold til artikel 36, stk. 4, i forordningen om fælles bestemmelser.
(
*13
)
  Beløbet bør omfatte de fleksibilitetsbeløb i overensstemmelse med artikel 18 i forordningen om fælles bestemmelser, der er foreløbigt tildelt. Den faktiske tildeling af fleksibilitetsbeløbene vil først blive bekræftet ved midtvejsgennemgangen.
(
*14
)
  Programmerne kan i fællesskab modtage støtte fra fondene i overensstemmelse med artikel 25, stk. 1, i forordningen om fælles bestemmelser (ligesom prioriteter kan bruge støtte fra en eller flere fonde i overensstemmelse med artikel 22, stk. 2, i forordningen om fælles bestemmelser). Når FRO bidrager til et program, skal FRO-tildelingen omfatte supplerende overførsler og opdeles, så beløbene angives i overensstemmelse med artikel 3 og 4 i FRO-forordningen.
(
8
)
  I tilfælde af at der vælges teknisk bistand i henhold til artikel 36, stk. 5, i forordningen om fælles bestemmelser.
(
9
)
  Svarende til de oplysninger, der medtages eller skal medtages i programmer som følge af interventionstyperne og den vejledende finansielle fordeling i medfør af artikel 22, stk. 3, litra d), nr. viii), i forordningen om fælles bestemmelser.
BILAG III
Horisontale grundforudsætninger — artikel 15, stk. 1
Gælder for alle specifikke målsætninger
Grundforudsætningernes betegnelse
Opfyldelseskriterier
Effektive mekanismer til overvågning af markedet for offentlige udbud
Der er indført overvågningsmekanismer, som dækker alle offentlige kontrakter og udbud heraf under fondene i overensstemmelse med EU's lovgivning om offentlige udbud. Dette krav omfatter:
1.
Ordninger til sikring af indsamling af effektive og pålidelige data om offentlige udbudsprocedurer over EU-tærsklerne i henhold til rapporteringsforpligtelserne i artikel 83 og 84 i direktiv 2014/24/EU og artikel 99 og 100 i direktiv 2014/25/EU
2.
Ordninger til sikring af, at dataene som minimum omfatter følgende elementer:
a)
konkurrencens kvalitet og intensitet: navnene på den vindende tilbudsgiver, antal oprindelige tilbudsgivere og kontraktmæssig pris
b)
oplysninger om den endelige pris efter indgåelsen og om deltagelse af SMV'er som direkte tilbudsgivere, hvor de nationale systemer leverer sådanne oplysninger
3.
Ordninger til sikring af de kompetente nationale myndigheders overvågning og analyse af dataene i overensstemmelse med artikel 83, stk. 2, i direktiv 2014/24/EU og artikel 99, stk. 2, i direktiv 2014/25/EU
4.
Ordninger til at gøre resultaterne af analysen tilgængelige for offentligheden i overensstemmelse med artikel 83, stk. 3, i direktiv 2014/24/EU og artikel 99, stk. 3, i direktiv 2014/25/EU
5.
Ordninger til sikring af, at alle oplysninger, der peger på formodet ulovlig samordning af tilbudsgivning, bliver videreformidlet til de kompetente nationale myndigheder i overensstemmelse med artikel 83, stk. 2, i direktiv 2014/24/EU og artikel 99, stk. 2, i direktiv 2014/25/EU
Redskaber og kapacitet til effektiv anvendelse af statsstøttereglerne
Forvaltningsmyndighederne har redskaber og kapacitet til at verificere overholdelsen af statsstøttereglerne:
1.
For kriseramte virksomheder og virksomheder, der er pålagt et påbud om tilbagebetaling.
2.
Gennem adgang til ekspertrådgivning og vejledning vedrørende statsstøtte fra statsstøtteeksperter i lokale eller nationale organer.
Effektiv gennemførelse og anvendelse af chartret om grundlæggende rettigheder
Der er indført effektive mekanismer til at sikre overholdelsen af Den Europæiske Unions charter om grundlæggende rettigheder ( »chartret«), som omfatter:
1.
Ordninger til sikring af, at de programmer, der støttes af fondene, og gennemførelsen heraf overholder de relevante bestemmelser i chartret
2.
Ordninger for rapportering til overvågningsudvalget om tilfælde af operationer, der er støttet af fondene, og som ikke overholder chartret, og klager vedrørende chartret, der indgives i overensstemmelse med de ordninger, der er etableret i henhold til artikel 69, stk. 7
Gennemførelse og anvendelse af FN's konvention om rettigheder for personer med handicap (UNCRPD) i overensstemmelse med Rådets afgørelse 2010/48/EF
 (
1
)
Indførelse af en national ramme for at sikre gennemførelsen af UNCRPD, som omfatter:
1.
Målsætninger med kvantificerbare mål, dataindsamling og overvågningsmekanismer
2.
Ordninger til sikring af, at politikker, love og standarder vedrørende tilgængelighed er tilstrækkelig afspejlet i udarbejdelsen og gennemførelsen af programmerne
3.
Ordninger for rapportering til overvågningsudvalget om tilfælde af operationer, der er støttet af fondene, og som ikke overholder UNCRPD, og klager vedrørende UNCRPD, der indgives i overensstemmelse med de ordninger, der er etableret i henhold til artikel 69, stk. 7
(
1
)
  Rådets afgørelse af 26. november 2009 om Det Europæiske Fællesskabs indgåelse af De Forenede Nationers konvention om handicappedes rettigheder (
EUT L 23 af 27.1.2010, s. 35
).
BILAG IV
Tematiske grundforudsætninger, der gælder for EFRU, ESF+ og Samhørighedsfonden — artikel 15, stk. 1
Politisk målsætning
Specifik målsætning
Grundforudsætningernes betegnelse
Opfyldelseskriterier for grundforudsætningerne
1.
Et mere konkurrencedygtigt og intelligent Europa ved at fremme innovativ og intelligent økonomisk omstilling og regional IKT-konnektivitet
EFRU:
Udvikling og styrkelse af forsknings- og innovationskapaciteten og udbredelsen af avancerede teknologier
Udvikling af færdigheder med henblik på intelligent specialisering, industriel omstilling og iværksætteri
1.1.
God forvaltning af nationale eller regionale strategier for intelligent specialisering
Strategi eller strategier for intelligent specialisering skal støttes gennem:
1.
Ajourført analyse af udfordringer for innovationsdiffusion og digitalisering
2.
Tilstedeværelse af kompetente regionale eller nationale institutioner eller organer med ansvar for forvaltningen af strategien for intelligent specialisering
3.
Redskaber til overvågning og evaluering med henblik på at måle fremskridtene hen imod opnåelse af strategiens målsætninger
4.
Et fungerende interessentsamarbejde ( »proces for opdagelse af iværksættere«)
5.
Tiltag, der er nødvendige til at forbedre nationale eller regionale forsknings- og innovationssystemer, hvis det er relevant
6.
Tiltag til støtte for industriel omstilling, hvis det er relevant
7.
Foranstaltninger til at øge samarbejdet med partnere uden for en given medlemsstat på prioriterede områder, der støttes af strategien for intelligent specialisering
EFRU:
Fremme af digital konnektivitet
1.2.
En national eller regional bredbåndsplan
Der er indført en national eller regional bredbåndsplan, som indeholder:
1.
En vurdering af den investeringskløft, der skal udfyldes for at sikre, at alle EU-borgere har adgang til net med meget høj kapacitet
 (
1
)
, baseret på:
a)
en nylig kortlægning
 (
2
)
 af eksisterende private og offentlige infrastrukturer og tjenesternes kvalitet ved hjælp af standardindikatorer for kortlægning af bredbånd
b)
høring om planlagte investeringer i overensstemmelse med statsstøttekravene
2.
Begrundelsen for planlagt offentlig intervention på grundlag af bæredygtige investeringsmodeller, der:
a)
øger prisoverkommeligheden af og adgangen til åbne og fremtidssikrede infrastrukturer og tjenester af høj kvalitet
b)
tilpasser de forskellige former for finansiel støtte til de påviste markedssvigt
c)
giver mulighed for komplementær anvendelse af forskellige former for finansiering fra EU og fra nationale eller regionale kilder
3.
Foranstaltninger til støtte for efterspørgslen efter og anvendelsen af net med meget høj kapacitet, herunder foranstaltninger til at lette nettenes udbredelse, navnlig gennem effektiv gennemførelse af Europa-Parlamentets og Rådets direktiv 2014/61/EU
 (
3
)
4.
Mekanismer for teknisk bistand og ekspertrådgivning, såsom et bredbåndskompetencekontor, for at styrke de lokale interessenters kapacitet og rådgive projektiværksættere
5.
En overvågningsmekanisme baseret på standardindikatorer for kortlægning af bredbånd
2.
Et grønnere og robust Europa med en kulstoffattig omstilling til en kulstofneutral økonomi ved at fremme en ren og fair energiomstilling, investering i de grønne og blå økonomier, den cirkulære økonomi, modvirkning af og tilpasning til klimaforandringer og risikoforebyggelse og -styring samt bæredygtig mobilitet i byer
EFRU og Samhørighedsfonden:
Fremme af energieffektivitet og nedbringelse af drivhusgasemissioner
2.1.
Strategisk politikramme for støtte til energieffektiv renovering af beboelsesejendomme og erhvervsbygninger
1.
Der er vedtaget en national langsigtet strategi til støtte for renoveringen af den nationale masse af beboelsesejendomme og erhvervsbygninger, som er i overensstemmelse med kravene i Europa-Parlamentets og Rådets direktiv 2010/31/EU
 (
4
)
, som:
a)
indeholder vejledende delmål for 2030, 2040 og 2050
b)
indeholder en vejledende oversigt over finansielle midler til støtte for gennemførelsen af strategien
c)
fastlægger effektive mekanismer for at fremme investeringer i bygningsrenovering
2.
Foranstaltninger til forbedring af energieffektiviteten for at opnå de nødvendige energibesparelser
EFRU og Samhørighedsfonden:
Fremme af energieffektivitet og nedbringelse af drivhusgasemissioner
Fremme af vedvarende energi i overensstemmelse med Europa-Parlamentets og Rådets direktiv (EU) 2018/2001
 (
5
)
 om vedvarende energi, herunder bæredygtighedskriterierne heri
2.2.
Forvaltning af energisektoren
Den integrerede nationale energi- og klimaplan meddeles til Kommissionen i overensstemmelse med artikel 3 i forordning (EU) 2018/1999 og i overensstemmelse med de langsigtede målsætninger om reduktion af drivhusgasemissioner i henhold til Parisaftalen, der omfatter:
1.
Alle oplysninger, der kræves i henhold til modellen fastsat i bilag I til forordning (EU) 2018/1999
2.
En oversigt over planlagte finansielle midler og mekanismer til foranstaltninger til fremme af lavemissionsøkonomi.
EFRU og Samhørighedsfonden:
Fremme af vedvarende energi i overensstemmelse med direktiv (EU) 2018/2001 om vedvarende energi, herunder bæredygtighedskriterierne heri
2.3.
Effektiv fremme af anvendelsen af vedvarende energi på tværs af sektorer i hele Unionen
Der er truffet foranstaltninger til sikring af:
1.
at medlemsstaterne opfylder det bindende nationale mål for vedvarende energi i 2020, og at de opretholder denne andel af vedvarende energi som referenceværdi frem til 2030, eller at de har truffet yderligere foranstaltninger i tilfælde af, at referenceandelen over en etårig periode ikke er opretholdt, i overensstemmelse med direktiv (EU) 2018/2001 og forordning (EU) 2018/1999
2.
i overensstemmelse med kravene i direktiv (EU) 2018/2001 og forordning (EU) 2018/1999, at andelen af vedvarende energi i sektoren for opvarmning og køling forøges i overensstemmelse med artikel 23 i direktiv (EU) 2018/2001
EFRU og Samhørighedsfonden:
Fremme af tilpasning til klimaforandringer, forebyggelse af katastroferisici og modstandsdygtighed under hensyntagen til økosystembaserede tilgange
2.4.
En effektiv ramme for risikostyring i forbindelse med katastrofer.
Der er indført en national eller regional plan for risikostyring i forbindelse med katastrofer, som er udarbejdet på grundlag af risikovurderinger og tager behørigt hensyn til de sandsynlige virkninger af klimaforandringer og eksisterende nationale strategier for tilpasning til klimaforandringer, og som omfatter:
1.
En beskrivelse af de vigtigste risici vurderet i overensstemmelse med artikel 6, stk. 1, i Europa-Parlamentets og Rådets afgørelse nr. 1313/2013/EU
 (
6
)
, som afspejler aktuelle og nye risikoprofiler over en vejledende periode på 25-35 år. Vurderingen af klimaforbundne risici skal bygge på prognoser og scenarier over kommende klimaforandringer
2.
En beskrivelse af foranstaltninger til katastrofeforebyggelse, -beredskab og -indsats til imødegåelse af de af de vigtigste identificerede risici. Foranstaltninger skal prioriteres i forhold til risiciene og deres økonomiske virkninger, kapacitetsmangler
 (
7
)
, effektivitet og produktivitet, idet der tages hensyn til de mulige alternativer
3.
Oplysninger om, hvilke finansieringsmidler og mekanismer der er til rådighed til at dække omkostningerne til drift og vedligeholdelse i forbindelse med forebyggelse, beredskab og indsats
EFRU og Samhørighedsfonden:
Fremme af adgang til vand og bæredygtig vandforvaltning
2.5.
Ajourført planlægning af nødvendige investeringer i vand- og spildevandssektoren
Der er for hver eller begge sektorer indført en national investeringsplan, som omfatter:
1.
En vurdering af den aktuelle status for gennemførelsen af Rådets direktiv 91/271/EØF
 (
8
)
 og af Rådets direktiv 98/83/EF
 (
9
)
2.
Udpegning og planlægning af eventuelle offentlige investeringer, herunder en vejledende finansieringsplan:
a)
påkrævet for at gennemføre direktiv 91/271/EØF, herunder en prioritering med hensyn til størrelsen af byområder og miljøvirkninger, med investeringer opdelt efter hvert byområde, der genererer spildevand
b)
påkrævet for at gennemføre direktiv 98/83/EF
c)
påkrævet for at opfylde de behov, der opstår som følge af direktiv (EU) 2020/2184
 (
10
)
, især vedrørende de reviderede kvalitetsparametre, der er fastsat i bilag I til nævnte direktiv
3.
Et skøn over, hvilke investeringer der er behov for til fornyelse af den eksisterende infrastruktur til vandforsyning og spildevand, herunder forsynings-/afledningsnettene, baseret på alder og afskrivningsplaner
4.
Angivelse af mulige kilder til offentlig finansiering, hvis dette er nødvendigt som supplering af bidrag via brugerbetaling
EFRU og Samhørighedsfonden:
Fremme af overgangen til en cirkulær og ressourceeffektiv økonomi
2.6.
Ajourført planlægning af affaldshåndtering
Der er indført én eller flere affaldshåndteringsplaner, jf. artikel 28 i Europa-Parlamentets og Rådets direktiv 2008/98/EF
 (
11
)
, som dækker hele medlemsstatens område og indeholder:
1.
En analyse af den aktuelle affaldshåndteringssituation i det pågældende geografiske område med angivelse af det producerede affalds art, mængde og kilde og en evaluering af deres fremtidige udvikling under hensyntagen til de forventede virkninger af foranstaltningerne i det eller de affaldsforebyggelsesprogrammer, der er udarbejdet i overensstemmelse med artikel 29 i direktiv 2008/98/EF
2.
En vurdering af eksisterende indsamlingsordninger, herunder den materialemæssige og geografiske dækning med særskilt indsamling og foranstaltninger til at forbedre funktionen heraf samt behovet for nye indsamlingsordninger
3.
En vurdering af investeringskløften, som påviser behovet for lukning af eksisterende affaldsanlæg og for yderligere eller opgraderet affaldsinfrastruktur, med information om tilgængelige indtægtskilder, der modsvarer drifts- og vedligeholdelsesomkostningerne
4.
Oplysninger om placeringskriterierne for, hvordan udpegning af fremtidige steder bestemmes, og om kapacitet for fremtidige affaldsbehandlingsanlæg
EFRU og Samhørighedsfonden:
Fremme af naturbeskyttelse og -bevarelse, biodiversitet og grøn infrastruktur, herunder i byområder, og mindskelse af alle former for forurening
2.7.
Prioriteret aktionsplan for de nødvendige bevaringsforanstaltninger, som involverer medfinansiering fra EU.
For interventioner til støtte for naturbevarelsesforanstaltninger i forbindelse med Natura 2000-områder, der er omfattet af Rådets direktiv 92/43/EØF
 (
12
)
:
Der er indført en prioriteret aktionsplan i henhold til artikel 8 i direktiv 92/43/EØF, som omfatter alle de elementer, der kræves i henhold til modellen for den prioriterede aktionsplan for 2021-2027, som er godkendt af Kommissionen og medlemsstaterne, herunder angivelse af de prioriterede foranstaltninger og et skøn over finansieringsbehovene.
3.
Et tættere sammenknyttet Europa ved at øge mobilitet
EFRU og Samhørighedsfonden:
Udvikling af et klimarobust, intelligent, sikkert, bæredygtigt og intermodalt transeuropæisk transportnet (TEN-T)
Udvikling og fremme af bæredygtig, klimarobust, intelligent og intermodal mobilitet på nationalt, regionalt og lokalt plan, herunder forbedret adgang til TEN-T og grænseoverskridende mobilitet
3.1.
Omfattende transportplanlægning på et passende niveau
Multimodal kortlægning af eksisterende og planlagte infrastrukturer, undtagen på lokalt plan, frem til 2030, som:
1.
omfatter en økonomisk vurdering af de planlagte investeringer, understøttet af en behovsanalyse og modelberegning af trafikken under hensyntagen til de forventede virkninger af åbningen af markederne for jernbanetjenester
2.
er i overensstemmelse med de transportrelaterede elementer i den integrerede nationale energi- og klimaplan
3.
omfatter investeringer i TEN-T's hovednetkorridorer, som defineret i CEF-forordningen, i overensstemmelse med de respektive arbejdsplaner for TEN-T's hovednetkorridorer
4.
sikrer komplementaritet med investeringerne uden for TEN-T's hovednetkorridorer, herunder på grænseoverskridende strækninger, ved at tilbyde regioner og lokalsamfund tilstrækkelig konnektivitet mellem bynetværk og TEN-T's hovednet og knudepunkter
5.
sikrer interoperabilitet i jernbanenettet og, hvis det er relevant, rapporterer om iværksættelse af ERTMS i henhold til Kommissionens gennemførelsesforordning (EU) 2017/6
 (
13
)
6.
fremmer multimodalitet og identificerer behovene for multimodale gods- eller passagerterminaler eller omladningsterminaler
7.
omfatter foranstaltninger, der er relevante for infrastrukturplanlægning, og som tager sigte på at fremme alternative brændstoffer i overensstemmelse med den relevante nationale politikramme
8.
præsenterer resultaterne af vurderingen af risici for færdselssikkerheden i overensstemmelse med eksisterende nationale trafiksikkerhedsstrategier, sammen med en kortlægning af de ulykkesramte veje og strækninger samt prioritering af tilhørende investeringer
9.
giver oplysninger om finansieringsmidler, der dækker de planlagte investeringer, og som er nødvendige for drift og vedligeholdelse af eksisterende og planlagte infrastrukturer
4.
Et mere socialt og inklusivt Europa, der gennemfører den europæiske søjle for sociale rettigheder
EFRU:
Forbedring af arbejdsmarkedernes effektivitet og inklusion og adgangen til beskæftigelse af høj kvalitet ved at udvikle social infrastruktur og fremme den sociale økonomi
ESF+:
Forbedring af adgangen til beskæftigelse og aktiveringsforanstaltninger for alle jobsøgende, navnlig unge, især ved gennemførelse af ungdomsgarantien, for langtidsledige og ugunstigt stillede grupper på arbejdsmarkedet og for erhvervsinaktive, samt gennem fremme af selvstændig virksomhed og den sociale økonomi
Modernisering af arbejdsmarkedets institutioner og tjenester for at vurdere og foregribe kommende færdighedsbehov og for at sikre rettidig og skræddersyet bistand samt støtte til matchning, overgange og mobilitet på arbejdsmarkedet
4.1.
Strategisk politikramme for aktive arbejdsmarkedspolitikker
Der er indført en strategisk politikramme for aktive arbejdsmarkedspolitikker på grundlag af beskæftigelsesretningslinjerne, som omfatter:
1.
Ordninger for profilering af jobsøgende og vurdering af deres behov
2.
Oplysninger om ledige stillinger og beskæftigelsesmuligheder under hensyntagen til arbejdsmarkedets behov
3.
Ordninger til sikring af, at udformningen, gennemførelsen, overvågningen og gennemgangen gennemføres i tæt samarbejde med relevante interessenter
4.
Ordninger for overvågning, evaluering og gennemgang af aktive arbejdsmarkedspolitikker
5.
For interventioner for ungdomsbeskæftigelse, evidensbaserede og målrettede tilgange til unge, der hverken er i beskæftigelse eller under uddannelse, herunder opsøgende foranstaltninger, og baseret på kvalitetskrav, idet der tages hensyn til kriterier for lærlingeuddannelser og praktikpladser af høj kvalitet, herunder i forbindelse med gennemførelsen af ungdomsgarantiordningerne
EFRU:
Forbedring af arbejdsmarkedernes effektivitet og inklusion og adgangen til beskæftigelse af høj kvalitet ved at udvikle social infrastruktur fremme den sociale økonomi
ESF+:
Fremme af en ligelig deltagelse af begge køn på arbejdsmarkedet, lige arbejdsvilkår og en bedre balance mellem arbejdsliv og privatliv, herunder gennem adgang til økonomisk overkommelig børnepasning og pasning af plejeafhængige personer
4.2.
National strategisk ramme for ligestilling mellem kønnene
Der er indført en national eller regional strategisk politikramme for ligestilling mellem kønnene, som indeholder:
1.
Evidensbaseret udpegning af udfordringer med hensyn til ligestilling mellem kønnene
2.
Foranstaltninger til at imødegå de kønsbestemte forskelle i beskæftigelse, løn og pension og fremme balance mellem arbejdsliv og privatliv for kvinder og mænd (bl.a. ved at forbedre adgangen til førskoleundervisning og børnepasning) med tilhørende mål, samtidig med at arbejdsmarkedsparternes rolle og autonomi respekteres
3.
Ordninger for overvågning, evaluering og gennemgang af den strategiske politikramme og dataindsamlingsmetoderne på grundlag af kønsopdelte data
4.
Ordninger til sikring af, at udformningen, gennemførelsen, overvågningen og gennemgangen gennemføres i tæt samarbejde med relevante interessenter, herunder ligestillingsorganer, arbejdsmarkedets parter og civilsamfundsorganisationer
EFRU:
Forbedring af lige adgang til inkluderende kvalitetsydelser inden for uddannelse og livslang læring gennem udvikling af infrastruktur, herunder ved at fremme robusthed med henblik på fjern- og onlineuddannelse
ESF+:
Forbedring af uddannelsessystemernes kvalitet, inklusivitet, effektivitet og arbejdsmarkedsrelevans, herunder gennem validering af ikkeformel og uformel læring, for at støtte tilegnelsen af nøglekompetencer, herunder iværksætterfærdigheder og digitale færdigheder, og ved at fremme indførelsen af vekseluddannelsessystemer og lærlingeuddannelser
Fremme af livslang læring, navnlig fleksible opkvalificerings- og omskolingsmuligheder for alle under hensyntagen til iværksætterfærdigheder og digitale færdigheder ved i højere grad foregribe forandringer og nye kvalifikationskrav som følge af arbejdsmarkedets behov, lette karriereskift og fremme mobilitet på arbejdsmarkedet
Fremme af lige adgang til og færdiggørelse af inkluderende uddannelse af høj kvalitet — navnlig for ugunstigt stillede grupper — på alle niveauer, fra førskoleundervisning og børnepasning over almen uddannelse og erhvervsuddannelse til videregående uddannelser samt voksenuddannelse, herunder ved at lette læringsmobiliteten for alle og tilgængeligheden for personer med handicap
4.3.
Strategisk politikramme for uddannelsessystemet på alle niveauer.
Der er indført en national eller regional strategisk politikramme for uddannelsessystemet, som omfatter:
1.
Evidensbaserede systemer til foregribelse af og prognoser for kommende færdighedsbehov
2.
Mekanismer til sporing af færdiguddannede og tjenester for effektiv vejledning af høj kvalitet til lærende i alle aldre
3.
Foranstaltninger til sikring af lige adgang til, deltagelse i og fuldførelse af økonomisk overkommelig, relevant, ikkeopdelt og inklusiv uddannelse af høj kvalitet og erhvervelse af nøglekompetencer på alle niveauer, herunder videregående uddannelse
4.
En koordineringsmekanisme, der dækker alle niveauer inden for uddannelse, herunder videregående uddannelse, og en klar ansvarsfordeling mellem de relevante nationale og/eller regionale organer
5.
Ordninger for overvågning, evaluering og gennemgang af den strategiske politikramme
6.
Foranstaltninger rettet mod lavtuddannede voksne og/eller voksne med ringe kvalifikationer og socioøkonomisk ugunstigt stillede personer samt opkvalificeringsforløb
7.
Foranstaltninger til støtte for lærere, andre undervisere og akademisk personale med hensyn til passende læringsmetoder, vurdering og validering af nøglekompetencer
8.
Foranstaltninger til fremme af mobiliteten blandt lærende og personale og et tværnationalt samarbejde mellem uddannelsesudbydere, herunder gennem anerkendelse af læringsresultater og kvalifikationer
EFRU:
Fremme af socioøkonomisk inklusion af marginaliserede befolkningsgrupper, lavindkomsthusstande og ugunstigt stillede grupper, herunder personer med særlige behov, gennem integrerede aktioner, herunder boliger og sociale ydelser
ESF+:
Skabelse af aktiv inklusion med henblik på at fremme lige muligheder, ikkeforskelsbehandling og aktiv deltagelse og forbedre beskæftigelsesegnetheden, særligt for ugunstigt stillede befolkningsgrupper
4.4.
En national strategisk politikramme for social inklusion og fattigdomsbekæmpelse
Der er indført en national eller regional strategisk politikramme eller lovgivningsramme for social inklusion og fattigdomsbekæmpelse, som omfatter:
1.
Evidensbaseret konstatering af fattigdom og social udstødelse, herunder børnefattigdom, navnlig hvad angår lige adgang til kvalitetstjenester for børn i sårbare situationer, såvel som hjemløshed, geografisk og uddannelsesmæssig segregation, begrænset adgang til basale tjenester og infrastruktur samt de særlige behov hos sårbare personer i alle aldre
2.
Foranstaltninger til forebyggelse og bekæmpelse af segregering af enhver art, herunder social beskyttelse, rummelige arbejdsmarkeder og adgang til kvalitetstjenester for sårbare personer, herunder migranter og flygtninge
3.
Foranstaltninger til overgang fra institutionel pleje til pleje i familien og i nærmiljøet
4.
Ordninger til sikring af, at udformningen, gennemførelsen, overvågningen og gennemgangen gennemføres i tæt samarbejde med relevante interessenter, herunder arbejdsmarkedets parter og relevante civilsamfundsorganisationer
ESF+:
Fremme af socioøkonomisk integration af marginaliserede samfundsgrupper som f.eks. romaer
4.5.
National strategisk politikramme til integration af romaer
Der er etableret en national strategisk politikramme til integration af romaer, som omfatter
1.
Foranstaltninger til at fremskynde romaernes integration og forebygge og eliminere segregering under hensyntagen til kønsdimensionen og unge romaers situation samt opstille referencescenarie og kvantificerbare mål og delmål
2.
Ordninger for overvågning, evaluering og gennemgang af foranstaltningerne til romaernes integration
3.
Foranstaltninger til normalisering af romaernes inklusion på regionalt og lokalt plan
4.
Ordninger til sikring af, at udformningen, gennemførelsen, overvågningen og gennemgangen gennemføres i tæt samarbejde med romaernes civilsamfund og alle andre relevante interessenter, herunder på regionalt og lokalt plan
EFRU:
Sikring af lige adgang til sundhedspleje og fremme sundhedssystemernes modstandsdygtighed, herunder primær sundhedspleje, og at fremme overgangen fra institutionel pleje til pleje i familien og nærmiljøet
ESF+:
Forbedring af lige og rettidig adgang til tjenester, der er bæredygtige, økonomisk overkommelige og af høj kvalitet, herunder tjenester, som fremmer adgangen til boliger og personcentreret pleje, herunder sundhedspleje; Modernisering af sociale beskyttelsessystemer, herunder ved at fremme adgangen til social beskyttelse, med særlig fokus på børn og ugunstigt stillede grupper; Forbedring af sundhedssystemernes og langtidsplejetjenesternes tilgængelighed, herunder for personer med handicap, effektivitet og modstandsdygtighed
4.6.
Strategisk politikramme for sundhed og langtidspleje
Der er indført en national eller regional strategisk politikramme for sundhed, som omfatter:
1.
Kortlægning af behovet for sundheds- og langtidspleje, herunder behovet for sundheds- og plejepersonale, for at sikre bæredygtige og samordnede foranstaltninger
2.
Foranstaltninger til sikring af produktivitet, bæredygtighed, tilgængelighed og prisoverkommelighed for sundheds- og langtidspleje med særligt fokus på personer, der udelukkes fra sundheds- og langtidsplejesystemer, herunder de personer, der er sværest at nå
3.
Foranstaltninger til fremme af pleje i nærmiljøet og i familien, gennem afinstitutionalisering, herunder forebyggende og primær sundhedspleje, hjemmepleje og pleje i nærmiljøet
(
1
)
  I overensstemmelse med det formål, der er defineret i artikel 3, stk. 2, litra a), sammenholdt med betragtning (25) i Europa-Parlamentets og Rådets direktiv (EU) 2018/1972 af 11. december 2018 om oprettelse af en europæisk kodeks for elektronisk kommunikation (
EUT L 321 af 17.12.2018, s. 36
).
(
2
)
  I overensstemmelse med artikel 22 i direktiv (EU) 2018/1972.
(
3
)
  Europa-Parlamentets og Rådets direktiv 2014/61/EU af 15. maj 2014 om foranstaltninger for at reducere omkostningerne ved etablering af højhastighedsnet til elektronisk kommunikation 
EUT L 155 af 23.5.2014, s. 1
).
(
4
)
  Europa-Parlamentets og Rådets direktiv 2010/31/EU af 19. maj 2010 om bygningers energimæssige ydeevne (
EUT L 153 af 18.6.2010, s. 13
).
(
5
)
  Europa-Parlamentets og Rådets direktiv (EU) 2018/2001 af 11. december 2018 om fremme af anvendelsen af energi fra vedvarende energikilder (
EUT L 328 af 21.12.2018, s. 82
).
(
6
)
  Europa-Parlamentets og Rådets afgørelse nr. 1313/2013/EU af 17. december 2013 om en EU-civilbeskyttelsesmekanisme (
EUT L 347 af 20.12.2013, s. 924
).
(
7
)
  Som det fremgår af vurderingen af risikostyringskapacitet, som krævet i henhold til artikel 6, stk. 1, litra b), i afgørelse nr. 1313/2013/EU.
(
8
)
  Rådets direktiv 91/271/EØF af 21. maj 1991 om rensning af byspildevand (
EFT L 135 af 30.5.1991, s. 40
).
(
9
)
  Rådets direktiv 98/83/EF af 3. november 1998 om kvaliteten af drikkevand (
EFT L 330 af 5.12.1998, s. 32
).
(
10
)
  Europa-Parlamentets og Rådets direktiv (EU) 2020/2184 af 16. december 2020 om kvaliteten af drikkevand (
EUT L 435 af 23.12.2020, s. 1
).
(
11
)
  Europa-Parlamentets og Rådets direktiv 2008/98/EF af 19. november 2008 om affald og om ophævelse af visse direktiver (
EUT L 312 af 22.11.2008, s. 3
).
(
12
)
  Rådets direktiv 92/43/EØF af 21. maj 1992 om bevaring af naturtyper samt vilde dyr og planter (
EFT L 206 af 22.7.1992, s. 7
).
(
13
)
  Kommissionens gennemførelsesforordning (EU) 2017/6 af 5. januar 2017 om den europæiske udbygningsplan for ERTMS (European Rail Traffic Management System (
EUT L 3 af 6.1.2017, s. 6
).
BILAG V
Model for programmer, der modtager støtte fra EFRU (målet om investeringer i beskæftigelse og vækst), ESF+, Samhørighedsfonden, FRO og EHFAF — artikel 21, stk. 3
CCI
Titel på engelsk
[255]
 (
1
)
Titel på nationalsproget/-sprogene
[255]
Udgave
Første år
[4]
Sidste år
[4]
Støtteberettiget fra
Støtteberettiget til
Nummer på Kommissionens afgørelse
Dato for Kommissionens afgørelse
Nummer på medlemsstatens ændringsafgørelse
Ikrafttrædelsesdato for medlemsstatens ændringsafgørelse
Ikkevæsentlige overførsler (artikel 24, stk. 5, i forordningen om fælles bestemmelser)
Ja/nej
NUTS-regioner, der er omfattet af programmet (ikke relevant for EHFAF)
Berørt(e) fond(e)
☐
EFRU
☐
Samhørighedsfonden
☐
ESF+
☐
FRO
☐
EHFAF
Program
☐
kun under målet om investeringer i beskæftigelse og vækst i regionerne i den yderste periferi
1.   Programstrategi: vigtigste udviklingsudfordringer og politiksvar 
(
2
)
Ref.: Artikel 22, stk. 3, litra a), nr. i)-viii), og litra a), nr. x), og artikel 22, stk. 3, litra b), i forordning (EU) 2021/1060 ( »forordningen om fælles bestemmelser«)
Tekstfelt [30 000 ]
For målet om investeringer i beskæftigelse og vækst:
Tabel 1
Politisk målsætning eller FRO's specifikke målsætning
Specifik målsætning eller særlig prioritet
 (
*1
)
Begrundelse (sammenfatning)
[2 000  pr. specifik målsætning eller særlig ESF+-prioritet eller FRO's specifikke målsætning]
For EHFAF:
Tabel 1A
Politisk målsætning
Prioritet
SWOT-analyse (for hver prioritet)
Begrundelse (sammenfatning)
Styrker
[10 000  pr. prioritet]
[20 000  pr. prioritet]
Svagheder
[10 000  pr. prioritet]
Muligheder
[10 000  pr. prioritet]
Trusler
[10 000  pr. prioritet]
Udpegning af behov på grundlag af SWOT-analysen og under hensyntagen til de elementer, der er anført i artikel 8, stk. 5, i EHFAF-forordningen
[10 000  pr. prioritet]
2.   Prioriteter
Ref.: artikel 22, stk. 2, og artikel 22, stk. 3, litra c), i forordningen om fælles bestemmelser
2.1.   Prioriteter, undtagen teknisk bistand
2.1.1.   Prioritetens titel [300] (gentages for hver prioritet)
☐
Dette er en særlig prioritet for ungdomsbeskæftigelse
☐
Dette er en særlig prioritet for sociale innovative tiltag
☐
Dette er en særlig prioritet for støtte til de socialt dårligst stillede personer i henhold til den specifikke målsætning i artikel 4, stk. 1, litra m), i ESF+-forordningen
 (
*2
)
☐
Dette er en særlig prioritet for støtte til de socialt dårligst stillede personer i henhold til den specifikke målsætning i artikel 4, stk. 1, litra l), i ESF+-forordningen
 (
3
)
☐
Dette er en særlig prioritet for mobilitet i byer i henhold til den specifikke målsætning i artikel 3, stk. 1, litra b), nr. viii), i EFRU- og Samhørighedsfondsforordningen
☐
Dette er en særlig prioritet for digital konnektivitet i henhold til den specifikke målsætning i artikel 3, stk. 1. litra a), nr. v), i EFRU- og Samhørighedsfondsforordningen
2.1.1.1.   Specifik målsætning 
(
4
)
 (gentages for alle udvalgte specifikke målsætninger for alle prioriteter, undtagen teknisk bistand)
2.1.1.1.1.   Interventioner fra fondene
Ref.: artikel 22, stk. 3, litra d), nr. i), iii), iv), v), vi) og vii), i forordningen om fælles bestemmelser
De relaterede aktionstyper — artikel 22, stk. 3, litra d), nr. i), i forordningen om fælles bestemmelser, og artikel 6 i ESF+-forordningen:
Tekstfelt [8 000 ]
De vigtigste målgrupper — artikel 22, stk. 3, litra d), nr. iii), i forordningen om fælles bestemmelser:
Tekstfelt [1 000 ]
Aktioner til sikring af ligestilling, inklusion og ikkeforskelsbehandling — artikel 22, stk. 3, litra d), nr. iv), i forordningen om fælles bestemmelser og artikel 6 i ESF+-forordningen
Tekstfelt [2 000 ]
Angivelse af de specifikke målområder, herunder den planlagte anvendelse af territoriale redskaber — artikel 22, stk. 3, litra d), nr. v), i forordningen om fælles bestemmelser
Tekstfelt [2 000 ]
De interregionale, grænseoverskridende og tværnationale aktioner — artikel 22, stk. 3, litra d), nr. vi), i forordningen om fælles bestemmelser
Tekstfelt [2 000 ]
Den påtænkte anvendelse af finansielle instrumenter — artikel 22, stk. 3, litra d), nr. vii), i forordningen om fælles bestemmelser
Tekstfelt [1 000 ]
2.1.1.1.2.   Indikatorer
Ref.: artikel 22, stk. 3, litra d), nr. ii), i forordningen om fælles bestemmelser og artikel 8 i EFRU- og Samhørighedsfondsforordningen
Tabel 2: Outputindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID [5]
Indikator [255]
Måleenhed
Delmål (2024)
Mål (2029)
Ref.: artikel 22, stk. 3, litra d), nr. ii), i forordningen om fælles bestemmelser
Tabel 3: Resultatindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID [5]
Indikator [255]
Måleenhed
Referencescenarie eller -værdi
Referenceår
Mål (2029)
Datakilde [200]
Bemærkninger [200]
2.1.1.1.3.   Vejledende opdeling af de programmerede EU-midler pr. interventionstype (gælder ikke for EHFAF)
Ref.: Artikel 22, stk. 3, litra d), nr. viii), i forordningen om fælles bestemmelser
Tabel 4: Dimension 1 — interventionsområde
Prioritet nr.
Fond
Regionskategori
Specifik målsætning
Kode
Beløb (EUR)
Tabel 5: Dimension 2 — finansieringsform
Prioritet nr.
Fond
Regionskategori
Specifik målsætning
Kode
Beløb (EUR)
Tabel 6: Dimension 3 — territorial gennemførelsesmekanisme og territorialt fokus
Prioritet nr.
Fond
Regionskategori
Specifik målsætning
Kode
Beløb (EUR)
Tabel 7: Dimension 6 — sekundære ESF+-temaer
Prioritet nr.
Fond
Regionskategori
Specifik målsætning
Kode
Beløb (EUR)
Tabel 8: Dimension 7 — ligestilling mellem kønnene under ESF+
 (
*3
)
, EFRU, Samhørighedsfonden og FRO
Prioritet nr.
Fond
Regionskategori
Specifik målsætning
Kode
Beløb (EUR)
2.1.1.1.4.   Vejledende opdeling af de programmerede EU-midler pr. interventionstype for EHFAF
Ref.: artikel 22, stk. 3, litra c), i forordningen om fælles bestemmelser
Tabel 9: Vejledende opdeling af de programmerede EU-midler pr. interventionstype for EHFAF
Prioritet nr.
Specifik målsætning
Interventionstype
Kode
Beløb (EUR)
2.1.1.2.   Specifik målsætning om afhjælpning af materielle afsavn 
(
5
)
2.1.1.2.1.   Interventioner fra fondene
Ref.: artikel 22, stk. 3, i forordningen om fælles bestemmelser og artikel 20 og artikel 23, stk. 1 og 2, i ESF+-forordningen.
Støttetyper
Tekstfelt [2 000 ]
Vigtigste målgrupper
Tekstfelt [2 000 ]
Beskrivelse af nationale eller regionale støtteordninger
Tekstfelt [2 000 ]
Kriterier for udvælgelse af operationer 
(
6
)
Tekstfelt [4 000 ]
2.1.1.2.2.   Indikatorer
Tabel 2: Outputindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID [5]
Indikator [255]
Måleenhed
Tabel 3: Resultatindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID [5]
Indikator [255]
Måleenhed
Referenceværdi
Referenceår
Datakilde [200]
Bemærkninger [200]
2.2.   Prioriteter vedrørende teknisk bistand
2.2.1.   Prioritet vedrørende teknisk bistand i henhold til artikel 36, stk. 4, i forordningen om fælles bestemmelser (gentages for hver sådan prioritet vedrørende teknisk bistand)
Ref.: artikel 22, stk. 3, litra e), i forordningen om fælles bestemmelser
2.2.1.1.   Interventioner fra fondene
De relaterede aktionstyper — artikel 22, stk. 3, litra e), nr. i), i forordningen om fælles bestemmelser
Tekstfelt [8 000 ]
De vigtigste målgrupper — artikel 22, stk. 3, litra e), nr. iii), i forordningen om fælles bestemmelser
Tekstfelt [1 000 ]
2.2.1.2.   Indikatorer
Outputindikatorer med de tilsvarende delmål og mål
Ref.: artikel 22, stk. 3, litra e), nr. ii), i forordningen om fælles bestemmelser.
Tabel 2: Outputindikatorer
Prioritet
Fond
Regionskategori
ID [5]
Indikator [255]
Måleenhed
Delmål (2024)
Mål (2029)
2.2.1.3.   Vejledende opdeling af de programmerede EU-midler pr. interventionstype
Ref.: artikel 22, stk. 3, litra e), nr. iv), i forordningen om fælles bestemmelser
Tabel 4: Dimension 1 — interventionsområde
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 7: Dimension 6 — sekundære ESF+-temaer
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 8: Dimension 7 — ligestilling mellem kønnene under ESF+
 (
*4
)
, EFRU, Samhørighedsfonden og FRO
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 9: Vejledende opdeling af de programmerede EU-midler pr. interventionstype for EHFAF
Prioritet nr.
Specifik målsætning
Interventionstype
Kode
Beløb (EUR)
2.2.2.   Prioritet vedrørende teknisk bistand i henhold til artikel 37 i forordningen om fælles bestemmelser (gentages for hver sådan prioritet vedrørende teknisk bistand)
Ref.: artikel 22, stk. 3, litra f), i forordningen om fælles bestemmelser
2.2.2.1.   Beskrivelsen af teknisk bistand i henhold til finansiering, der ikke er knyttet til omkostninger — artikel 37 i forordningen om fælles bestemmelser
Tekstfelt [3 000 ]
2.2.2.2.   Vejledende opdeling af de programmerede EU-midler pr. interventionstype
Ref.: artikel 22, stk. 3, litra f), i forordningen om fælles bestemmelser
Tabel 4: Dimension 1 — interventionsområde
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 7: Dimension 6 — sekundære ESF+-temaer
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 8: Dimension 7 — ligestilling mellem kønnene under ESF+
 (
*5
)
, EFRU, Samhørighedsfonden og FRO
Prioritet nr.
Fond
Regionskategori
Kode
Beløb (EUR)
Tabel 9: Vejledende opdeling af de programmerede EU-midler pr. interventionstype for EHFAF
Prioritet nr.
Specifik målsætning
Interventionstype
Kode
Beløb (EUR)
3   Finansieringsplan
Ref.: artikel 22, stk. 3, litra g), nr. i), ii) og iii), artikel 112, stk. 1, 2 og 3, artikel 14 og artikel 26 i forordningen om fælles bestemmelser
3.1.   Overførsler og bidrag 
(
7
)
Ref.: artikel 14, artikel 26 og artikel 27 i forordningen om fælles bestemmelser
Programændring vedrørende
☐
bidrag til InvestEU
☐
overførsel til instrumenter under direkte eller indirekte forvaltning
☐
overførsel mellem EFRU, ESF+, Samhørighedsfonden eller til en anden fond eller andre fonde
Tabel 15A: Bidrag til InvestEU
 (
*6
)
 (opdeling efter år)
Bidrag fra
Bidrag til
Opdeling efter år
Fond
Regionskategori
InvestEU-vindue(r)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 15B: Bidrag til InvestEU
 (
*7
)
 (oversigt)
Regionskategori
Vindue 1 Bæredygtig infrastruktur
Vindue 2 Forskning og digitalisering
Vindue 3 SMV
Vindue 4 Sociale investeringer og færdigheder
I alt
(a)
(b)
(c)
(d)
(f)=(a)+(b)+(c)+(d)
EFRU
Mere udviklede regioner
Mindre udviklede regioner
Overgangsregioner
ESF+
Mere udviklede regioner
Mindre udviklede regioner
Overgangsregioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
I alt
Tekstfelt [3 500 ] (begrundelse) under hensyntagen til, hvordan disse beløb bidrager til at nå de politiske målsætninger, der er valgt i programmet i overensstemmelse med artikel 10, stk. 1, i InvestEU-forordningen.
Tabel 16A: Overførsler til instrumenter under direkte eller indirekte forvaltning (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Fond
Regionskategori
Instrument
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 16B: Overførsler til instrumenter under direkte eller indirekte forvaltning
 (
*8
)
 (oversigt)
Fond
Regionskategori
Instrument 1
Instrument 2
Instrument 3
Instrument 4
Instrument 5
 (
*9
)
I alt
(a)
(b)
(c)
(d)
(e)
(f)=(a)+(b)+(c)+(d)+(e)
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
I alt
Tekstfelt [3 500 ] (begrundelse)
Tabel 17A: Overførsler mellem EFRU, ESF+ og Samhørighedsfonden eller til en anden fond eller andre fonde
 (
*10
)
 (oversigt)
Overførsler fra
Overførsler til
Opdeling efter år
Fond
Regionskategori
Fond
Regionskategori (hvis det er relevant)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
EFRU, ESF+ eller Samhørighedsfonden, EHFAF, AMIF, FIS, IGFV
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 17B: Overførsler mellem EFRU, ESF+ og Samhørighedsfonden eller til en anden fond eller andre fonde
 (
*11
)
 (oversigt)
EFRU
ESF+
Samhørighedsfonden
EHFAF
AMIF
FIS
IGFV
I alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
I alt
Tekstfelt [3 500 ] (begrundelse)
3.2.   FRO: tildelinger i programmet og overførsler 
(
8
)
3.2.1.   FRO-tildeling til programmet forud for overførsler pr. prioritet (hvis det er relevant) 
(
9
)
Ref.: artikel 27 i forordningen om fælles bestemmelser
Tabel 18: FRO-tildeling til programmet i overensstemmelse med artikel 3 i FRO-forordningen forud for overførsler
FRO-prioritet 1
FRO-prioritet 2
I alt
3.2.2.   Overførsler til FRO som supplerende støtte 
(
10
)
 (hvis det er relevant)
Overførsel til FRO
☐
vedrører interne overførsler inden for programmet med FRO-tildeling
☐
vedrører overførsler fra andre programmer til programmet med FRO-tildeling
Tabel 18A: Overførsler til FRO inden for programmet (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Fond
Regionskategori
FRO-prioritet
 (
*12
)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
FRO-prioritet 1
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
FRO-prioritet 2
Overgangsregioner
Mindre udviklede regioner
Tabel 18B: Overførsel af EFRU- og ESF+-midler til FRO inden for programmet
FRO-tildeling i programmet
 (
*13
)
 opdelt efter regionskategori, hvor området er beliggende
 (
*14
)
 (efter FRO-prioritet)
FRO-prioritet (for hver FRO-prioritet)
Beløb
Overførsel inden for programmet
 (
*13
)
 (supplerende støtte) pr. regionskategori
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
I alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Tabel 18C: Overførsler til FRO fra et andet program/andre programmer (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Fond
Regionskategori
FRO-prioritet
 (
*15
)
2021
2022
2023
2024
2025
2026
2027
I alt
EFRU
Mere udviklede regioner
FRO-prioritet 1
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
FRO-prioritet 2
Overgangsregioner
Mindre udviklede regioner
Tabel 18D: Overførsel af EFRU- og ESF+-midler fra et andet program/andre programmer til FRO inden for programmet
Supplerende støtte til FRO i dette program
 (
*16
)
 til det område, der er beliggende
 (
*18
)
 i en given regionskategori (pr. prioritet):
FRO-prioritet
Beløb
Overførsel/overførsler fra et andet program/andre programmer
 (
*17
)
 pr. regionskategori
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
I alt
Tekstfelt [3 000 ] Begrundelse for den supplerende overførsel fra EFRU og ESF+ baseret på de påtænkte interventionstyper — artikel 22, stk. 3, litra d), nr. ix), i forordningen om fælles bestemmelser
3.3.   Overførsler mellem regionskategorier som følge af midtvejsgennemgangen
Tabel 19A: Overførsler mellem regionskategorier som følge af midtvejsgennemgangen, inden for programmet (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Regionskategori
 (
*19
)
Regionskategori
 (
*19
)
2025
2026
2027
I alt
Mere udviklede regioner
Mere udviklede regioner /
Overgangsregioner /
Mindre udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Tabel 19B: Overførsler mellem regionskategorier som følge af midtvejsgennemgangen, til andre programmer (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
Regionskategori
 (
*20
)
Regionskategori
 (
*20
)
2025
2026
2027
I alt
Mere udviklede regioner
Mere udviklede regioner /
Overgangsregioner /
Mindre udviklede regioner
Overgangsregioner
Mindre udviklede regioner
3.4.   Tilbageførsler 
(
11
)
Tabel 20A: Tilbageførsler (opdeling efter år)
Overførsel fra
Overførsel til
Opdeling efter år
InvestEU eller andre EU-instrumenter
Fond
Regionskategori
2021
2022
2023
2024
2025
2026
2027
I alt
InvestEU
Vindue 1
Vindue 2
Vindue 3
Vindue 4
EU-instrument 1
EU-instrument 2
[…]
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
Tabel 20B: Tilbageførsler
 (
*21
)
 (oversigt)
Fra / Til
EFRU
ESF+
Samhørighedsfonden
EHFAF
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
InvestEU
Vindue 1
Vindue 2
Vindue 3
Vindue 4
Instrument 1
Instrument 2
Instrument 3
Instrument 4
 (
*22
)
3.5.   Finansielle bevillinger pr. år
Ref.: artikel 22, stk. 3, litra g), nr. i), i forordningen om fælles bestemmelser og artikel 3, 4 og 7 i FRO-forordningen.
Tabel 10: Finansielle bevillinger pr. år
Fond
Regionskategori
2021
2022
2023
2024
2025
2026
2026
kun for EHFAF
2027
2027
kun for EHFAF
I alt
Finansiel bevilling uden fleksibilitetsbeløb
Fleksibilitetsbeløb
Finansiel bevilling uden fleksibilitetsbeløb
Fleksibilitetsbeløb
EFRU
 (
*23
)
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
I alt
ESF+
 (
*23
)
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
I alt
FRO
 (
*23
)
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
Midler efter artikel 7 i FRO-forordningen (vedrørende midler efter artikel 3 i FRO-forordningen)
Midler efter artikel 7 i FRO-forordningen (vedrørende midler efter artikel 4 i FRO-forordningen)
I alt
Samhørighedsfonden
Ikke relevant
EHFAF
Ikke relevant
I alt
3.6.   Samlet finansiel bevilling pr. fond og national medfinansiering
Ref.: artikel 22, stk. 3, litra g), nr. ii), artikel 22, stk. 6, og artikel 36 i forordningen om fælles bestemmelser
For programmer under målet om investeringer i beskæftigelse og vækst, hvor der i partnerskabsaftalen er valgt teknisk bistand i henhold til artikel 36, stk. 4, i forordningen om fælles bestemmelser.
Tabel 1: Samlet finansiel bevilling pr. fond og national medfinansiering
Politisk målsætning/FRO's specifikke målsætning nummer eller teknisk bistand
Prioritet
Beregningsgrundlag for EU-støtte (samlede støtteberettigede udgifter eller offentlige bidrag)
Fond
Regionskategori
 (
*24
)
EU-bidrag
(a) = (g)+(h)
Fordeling af EU-bidrag
Nationalt bidrag
Vejledende fordeling af det nationale bidrag
I alt
Medfinansieringssats
EU-bidrag minus fleksibilitetsbeløbet (g)
Fleksibilitetsbeløb
(h)
offentligt
privat
(b)=(c)+(d)
(c)
(d)
(e)=(a)+(b)
(f)=(a)/(e)
Prioritet 1
Samlet eller offentlig
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Prioritet 2
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Prioritet 3
FRO
 (
*25
)
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
I alt
Prioritet 4
Samhørighedsfonden
Teknisk bistand
Prioritet 5
Teknisk bistand, jf. artikel 36, stk. 4, i forordningen om fælles bestemmelser
EFRU, ESF+ eller FRO eller Samhørighedsfonden
Teknisk bistand
Prioritet 6
Teknisk bistand, jf. artikel 37 i forordningen om fælles bestemmelser
EFRU, ESF+ eller FRO eller Samhørighedsfonden
EFRU i alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
ESF+ i alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
FRO
 (
*25
)
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
Samhørighedsfonden i alt
Tilsammen
For målet om investeringer i beskæftigelse og vækst: programmer, der anvender teknisk bistand i henhold til artikel 36, stk. 5, i forordningen om fælles bestemmelser i overensstemmelse med det valg, der er foretaget i partnerskabsaftalen.
Tabel 11: Samlet finansiel tildeling pr. fond og nationalt bidrag
Politisk målsætning/FRO's specifikke målsætning nummer eller teknisk bistand
Prioritet
Beregningsgrundlag for EU-støtte (samlede støtteberettigede udgifter eller offentlige bidrag)
Fond
Regionskategori
 (
*26
)
EU-bidrag
(a)=(b)+(c)+(i)+(j)
Fordeling af EU-bidrag
Nationalt bidrag
Vejledende fordeling af det nationale bidrag
I alt
Medfinansieringssats
offentligt
privat
(d)=(e)+(f)
(e)
(f)
(g)=(a)+(d)
(h)=(a)/(g)
EU-bidrag
Fleksibilitetsbeløb
uden teknisk bistand, jf. artikel 36, stk. 5
til teknisk bistand, jf. artikel 36, stk. 5
uden teknisk bistand, jf. artikel 36, stk. 5
til teknisk bistand, jf. artikel 36, stk. 5
(b)
(c)
(i)
(j)
Prioritet 1
Samlet eller offentlig
EFRU
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Prioritet 2
ESF+
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
Prioritet 3
FRO 
 (
*27
)
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
I alt
Prioritet 4
Samhørighedsfonden
Teknisk bistand
Prioritet 5
Teknisk bistand, jf. artikel 37 i forordningen om fælles bestemmelser
EFRU, ESF+ eller FRO eller Samhørighedsfonden
EFRU i alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
ESF+ i alt
Mere udviklede regioner
Overgangsregioner
Mindre udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
FRO
 (
*27
)
Midler efter artikel 3 i FRO-forordningen
Midler efter artikel 4 i FRO-forordningen
Samhørighedsfonden i alt
Tilsammen
For EHFAF:
Ref.: artikel 22, stk. 3, litra g), nr. iii), i forordningen om fælles bestemmelser
EHFAF-programmer, der anvender teknisk bistand i henhold til artikel 36, stk. 4, i forordningen om fælles bestemmelser i overensstemmelse med det valg, der er foretaget i partnerskabsaftalen.
Tabel 11A: Samlet finansiel tildeling pr. fond og nationalt bidrag
Prioritet
Specifik målsætning (nomenklatur som i EHFAF-forordningen)
Beregningsgrundlag for EU-støtte
EU-bidrag
Nationalt offentligt bidrag
I alt
Medfinansieringssats
Prioritet 1
1.1.1.
Offentligt
1.1.2.
Offentligt
1.2.
Offentligt
1.3.
Offentligt
1.4.
Offentligt
1.5.
Offentligt
1.6.
Offentligt
Prioritet 2
2.1.
Offentligt
2.2.
Offentligt
Prioritet 3
3.1.
Offentligt
Prioritet 4
4.1.
Offentligt
Teknisk bistand, jf. artikel 36, stk. 4, i forordningen om fælles bestemmelser
5.1.
Offentligt
Teknisk bistand, jf. artikel 37 i forordningen om fælles bestemmelser
5.2.
Offentligt
EHFAF-programmer, der anvender teknisk bistand i henhold til artikel 36, stk. 5, i forordningen om fælles bestemmelser i overensstemmelse med det valg, der er foretaget i partnerskabsaftalen.
Tabel 11A: Samlet finansiel tildeling pr. fond og nationalt bidrag
Prioritet
Specifik målsætning (nomenklatur som i EHFAF-forordningen)
Beregningsgrundlag for EU-støtte
EU-bidrag
Nationalt offentligt bidrag
I alt
Medfinansieringssats
EU-bidrag uden teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser
EU-bidrag til teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser
Prioritet 1
1.1.1.
Offentligt
1.1.2.
Offentligt
1.2.
Offentligt
1.3.
Offentligt
1.4.
Offentligt
1.5.
Offentligt
1.6.
Offentligt
Prioritet 2
2.1.
Offentligt
2.2.
Offentligt
Prioritet 3
3.1.
Offentligt
Prioritet 4
4.1.
Offentligt
Teknisk bistand (artikel 37 i forordningen om fælles bestemmelser)
5.1.
Offentligt
4.   Grundforudsætninger
Ref.: artikel 22, stk. 3, litra i), i forordningen om fælles bestemmelser
Tabel 12: Grundforudsætninger
Grundforudsætninger
Fond
Specifik målsætning (ikke relevant for EHFAF)
Opfyldelse af grundforudsætningerne
Kriterier
Opfyldelse af kriterierne
Henvisning til relevante dokumenter
Begrundelse
Ja/nej
Kriterium 1
Ja/nej
[500]
[1 000 ]
Kriterium 2
Ja/nej
5.   Programmyndigheder
Ref.: artikel 22, stk. 3, litra k), artikel 71 og artikel 84 i forordningen om fælles bestemmelser
Tabel 13: Programmyndigheder
Programmyndigheder
Institutionens navn [500]
Kontaktperson [200]
E-mail [200]
Forvaltningsmyndighed
Revisionsmyndighed
Organ, der modtager betalinger fra Kommissionen
Hvis det er relevant, organ eller organer, der modtager betalinger fra Kommissionen i tilfælde af teknisk bistand, jf. 36, stk. 5, i forordningen om fælles bestemmelser
Regnskabsfunktionen såfremt denne funktion overdrages til et andet organ end forvaltningsmyndigheden
Fordelingen af refunderede beløb til teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser hvis der identificeres flere organer, som skal modtage betalinger fra Kommissionen
Ref.: artikel 22, stk. 3, i forordningen om fælles bestemmelser
Tabel 13A: Den del af procentsatserne i artikel 36, stk. 5, litra b), i forordningen om fælles bestemmelser, der refunderes til de organer, der modtager betalinger fra Kommissionen i tilfælde af teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser (i procentpoint)
Organ 1
procentpoint
Organ 2
 (
*28
)
procentpoint
6.   Partnerskab
Ref.: artikel 22, stk. 3, litra h), i forordningen om fælles bestemmelser
Tekstfelt [10 000 ]
7.   Kommunikation og synlighed
Ref.: artikel 22, stk. 3, litra j), i forordningen om fælles bestemmelser
Tekstfelt [4 500 ]
8.   Anvendelse af enhedsomkostninger, faste beløb, faste takster og finansiering, der ikke er knyttet til omkostninger
Ref.: artikel 94 og 95 i forordningen om fælles bestemmelser
Tabel 14: Anvendelse af enhedsomkostninger, faste beløb, faste takster og finansiering, der ikke er knyttet til omkostninger
Påtænkt anvendelse af artikel 94 og 95 i forordningen om fælles bestemmelser
JA
NEJ
Fra vedtagelsen vil programmet gøre brug af refusion af EU-bidraget baseret på enhedsomkostninger, faste beløb og faste takster under prioriteten i henhold til artikel 94 i forordningen om fælles bestemmelser (hvis ja udfyldes tillæg 1)
☐
☐
Fra vedtagelsen vil programmet gøre brug af refusion af EU-bidraget baseret på finansiering, der ikke er knyttet til omkostninger, i henhold til artikel 95 i forordningen om fælles bestemmelser (hvis ja udfyldes tillæg 2)
☐
☐
Tillæg 1
EU-bidrag baseret på enhedsomkostninger, faste beløb og faste takster
Model for indsendelse af data til Kommissionen med henblik på vurdering (artikel 94 i forordningen om fælles bestemmelser)
Dato for indsendelse af forslaget
Dette tillæg er ikke påkrævet, når der anvendes forenklede omkostningsmodeller på EU-plan fastsat ved den delegerede retsakt, der er omhandlet i artikel 94, stk. 4, i forordningen om fælles bestemmelser.
A.   Resumé af de vigtigste elementer
Prioritet
Fond
Specifik målsætning
Regionskategori
Anslået andel af den samlede finansielle tildeling inden for den prioritet, hvorpå den forenklede omkostningsmodel vil blive anvendt i %
Omfatte(t)(ede) operationstype(r)
Indikator, der udløser refusion
Måleenhed for den indikator, der udløser refusion
Type af forenklet omkostningsmodel (standardsats for enhedsomkostninger, faste beløb eller faste takster)
Beløb (i EUR) eller procent (i tilfælde af faste takster) af den forenklede omkostningsmodel
Kode
 (
12
)
Beskrivelse
Kode
 (
13
)
Beskrivelse
B.   Nærmere oplysninger efter operationstype (udfyldes for hver operationstype)
Har forvaltningsmyndigheden modtaget støtte fra en ekstern virksomhed til fastsættelse af nedenstående forenklede omkostninger?
Angiv i givet fald navnet på den eksterne virksomhed
:
ja/nej — navn på ekstern virksomhed
1.
Beskrivelse af operationstypen, herunder tidsplanen for gennemførelsen
 (
14
)
2.
Specifik(ke) målsætning(er)
3
Indikator, der udløser refusion
 (
15
)
4.
Måleenhed for den indikator, der udløser refusion
5.
Standardsats for enhedsomkostninger, faste beløb eller faste takster
6.
Beløb pr. måleenhed eller procent (for faste takster) af den forenklede omkostningsmodel
7.
Omkostningskategorier, der dækkes af enhedsomkostninger, faste beløb eller faste takster
8.
Dækker disse omkostningskategorier alle de støtteberettigede udgifter i forbindelse med operationen? (ja/nej)
9.
Justeringsmetode
 (
16
)
10.
Verificering af opnåelse af måleenhederne
—
beskriv, hvilke(t) dokument(er)/system der vil blive anvendt til at verificere opnåelsen af de leverede enheder
—
beskriv, hvad der vil blive kontrolleret og af hvem i forbindelse med forvaltningsverificeringer
—
beskriv, hvilke ordninger der vil blive iværksat til at indsamle og lagre relevante data/dokumenter
11.
Eventuelle uhensigtsmæssige incitamenter
 (
17
)
, afhjælpende foranstaltninger og anslået risikoniveau (højt/middel/lavt)
12.
Samlet beløb (nationalt og Unionen), der forventes at blive refunderet af Kommissionen på dette grundlag
C.   Beregning af standardsats for enhedsomkostninger, faste beløb eller faste takster
1.
Kilde til de data, der anvendes til at beregne standardsatsen for enhedsomkostninger, faste beløb eller faste takster (hvem har frembragt, indsamlet og registreret dataene, hvor lagres de, skæringsdatoer, validering, mv.).
2.
Redegør nærmere for, hvorfor den foreslåede metode og beregning på grundlag af artikel 94, stk. 2, er relevant for den pågældende operationstype.
3.
Redegør nærmere for, hvordan beregningerne er foretaget, navnlig eventuelle kvalitative eller kvantitative forudsætninger. Hvis det er relevant, bør statistisk dokumentation og benchmarks anvendes og, hvis der anmodes herom, forelægges i et format, som Kommissionen kan anvende.
4.
Forklar, hvordan det er sikret, at kun støtteberettigede udgifter er medtaget i beregningen af standardsatsen for enhedsomkostninger, faste beløb eller faste takster.
5.
Revisionsmyndighedens/revisionsmyndighedernes vurdering af beregningsmetoden og beløbene og ordningerne til at sikre verificering, kvalitet, indsamling og lagring af data.
Tillæg 2
EU-bidrag baseret på finansiering, der ikke er knyttet til omkostninger
Model for indsendelse af data til Kommissionen med henblik på vurdering
(artikel 95 i forordningen om fælles bestemmelser)
Dato for indsendelse af forslaget
Dette tillæg er ikke påkrævet, når der anvendes beløb til finansiering på EU-plan, der ikke er knyttet til omkostninger fastsat ved den delegerede retsakt, der er omhandlet i artikel 95, stk. 4, i forordningen om fælles bestemmelser.
A.   Resumé af de vigtigste elementer
Prioritet
Fond
Specifik målsætning
Regionskategori
Beløb dækket af finansieringen, der ikke er knyttet til omkostninger
Omfatte(t)(ede) operationstype(r)
Betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion ved Kommissionen
Indikator
Måleenhed for betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion fra Kommissionen
Påtænkt refusionsmetode anvendt til refusion for støttemodtager(re)
Kode
 (
18
)
Beskrivelse
Kode
 (
19
)
Beskrivelse
B.   Nærmere oplysninger efter operationstype (udfyldes for hver operationstype)
1.
Beskrivelse af operationstypen
2.
Specifik(ke) målsætning(er)
3.
Betingelser, der skal opfyldes, eller resultater, der skal opnås
4.
Frist for opfyldelse af betingelser eller opnåelse af resultater
5.
Definition af indikatoren
6.
Måleenhed for betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion fra Kommissionen
7.
Mellemliggende resultater (hvis det er relevant), der udløser refusion fra Kommissionen, med tidsplan for refusioner
Mellemliggende resultater
Påtænkt dato
Beløb (i EUR)
8.
Samlet beløb (herunder EU-finansiering og national finansiering)
9.
Justeringsmetode
10.
Verificering af opfyldelse af betingelser eller opnåelse af resultater (og, hvis det er relevant, mellemliggende resultater)
—
beskriv, hvilke(t) dokument(er)/system der vil blive anvendt til at verificere opfyldelse af betingelser eller opnåelse af resultater (og, hvis det er relevant, hvert af de mellemliggende resultater)
—
beskriv, hvordan forvaltningsverificeringer (herunder på stedet) vil blive gennemført, og af hvem
—
beskriv, hvilke ordninger der vil blive iværksat til at indsamle og lagre relevante data/dokumenter
11.
Brug af tilskud i form af finansiering, der ikke er knyttet til omkostninger
Tager det tilskud, som medlemsstaterne yder til støttemodtagerne, form af finansiering, der ikke er knyttet til omkostninger? [ja/nej]
12.
Ordninger, der skal sikre revisionsspor
Anfør en liste over de organer, der er ansvarlige for disse ordninger
Tillæg 3
Liste over planlagte operationer af strategisk betydning med en tidsplan
(artikel 22, stk. 3, i forordningen om fælles bestemmelser)
Tekstfelt [2 000 ]
Tillæg 4
EHFAF-handlingsplan for hver af regionerne i den yderste periferi
NB: Gentages for hver region i den yderste periferi
Model for indsendelse af data til Kommissionen med henblik på vurdering
Navn på region i den yderste periferi:
A.   Beskrivelse af strategien for bæredygtig udnyttelse af fiskeriet og udvikling af den bæredygtige blå økonomi
Tekstfelt [30 000 ]
B.   Beskrivelse af de vigtigste planlagte aktioner og de tilhørende finansielle midler
Beskrivelse af de vigtigste aktioner
EHFAF-tildeling (i EUR)
Strukturel støtte til fiskeri- og akvakultursektoren under EHFAF
Tekstfelt [10 000 ]
Godtgørelse for meromkostninger i henhold til artikel 24 i EHFAF-forordningen
Tekstfelt [10 000 ]
Andre investeringer i den bæredygtige blå økonomi, der er nødvendige for at opnå en bæredygtig udvikling af kystområder
Tekstfelt [10 000 ]
I ALT
C.   Beskrivelse af synergierne med andre kilder til EU-finansiering
Tekstfelt [10 000 ]
D.   Supplerende finansiering til gennemførelse af godtgørelsen for meromkostninger (statsstøtte)
Oplysninger, der skal gives for hver påtænkt ordning/ad hoc-støtte
Region
Regionens eller regionernes navn(e)(NUTS)
 (
20
)
…
…
…
Støttetildelende myndighed
Navn
…
Postadresse
Internetadresse
…
…
Støtteforanstaltningens titel
…
Nationalt retsgrundlag (henvisning til den officielle nationale bekendtgørelse)
…
…
…
Internetlink til støtteforanstaltningens fulde tekst
…
Foranstaltningstype
☐
Ordning
☐
Ad hoc-støtte
Navn på støttemodtageren og den koncern
 (
21
)
 denne eventuelt tilhører
…
…
Ændring af en eksisterende støtteordning eller ad hoc-støtte
Statsstøttesagsnummer i Kommissionen
☐
Forlængelse
…
…
☐
Ændring
…
…
Varighed
 (
22
)
☐
Ordning
dd/mm/åååå til dd/mm/åååå
Dato for støttens tildeling
 (
23
)
☐
Ad hoc-støtte
dd/mm/åååå
Berørt(e) erhvervssektor(er)
☐
Alle støtteberettigede erhvervssektorer
☐
Støtte begrænset til særlige sektorer: Angiv NACE-reference på koncernniveau
 (
24
)
…
…
…
…
Type støttemodtager
☐
SMV
☐
Store virksomheder
Budget
Ordningens samlede planlagte årlige budget
 (
25
)
I national valuta … (hele beløb)
…
Samlet ad hoc-støttebeløb til virksomheden
 (
26
)
I national valuta … (hele beløb)
…
☐
For garantier
 (
27
)
I national valuta … (hele beløb)
…
Støtteinstrument
☐
Tilskud/rentegodtgørelse
☐
Lån/Tilbagebetalingspligtige forskud
☐
Garanti (hvis relevant med henvisning til Kommissionens afgørelse
 (
28
)
☐
Skattefordel eller skattefritagelse
☐
Indskud af risikokapital
☐
Andet (specificeres)
…
Begrundelse
Anfør, hvorfor der er oprettet en statsstøtteordning eller hvorfor der er ydet ad hoc-støtte i stedet for at udnytte støttemulighederne i henhold til EHFAF:
☐
foranstaltning, der ikke er omfattet af det nationale program
☐
prioritering af tildelingen af midler i henhold til det nationale program
☐
finansiering ikke længere til rådighed under EHFAF
☐
Andet (specificeres)
(
1
)
  Tal i skarp parentes angiver antal tegn uden mellemrum.
(
2
)
  For programmer, der er begrænset til at støtte den specifikke målsætning i artikel 4, stk. 1, litra m), i ESF+-forordningen, behøver beskrivelsen af programstrategien ikke at vedrøre de udfordringer, der er omhandlet i artikel 22, stk. 3, litra a), nr. i), ii) og vi), i forordningen om fælles bestemmelser.
(
*1
)
  Særlige prioriteter i henhold til ESF+-forordningen
(
*2
)
  Hvis dette er afkrydset, henvises til afsnit 2.1.1.2.
(
3
)
  Såfremt midler i henhold til den specifikke målsætning i artikel 4, stk. 1, litra l), i ESF+-forordningen tages i betragtning med henblik på artikel 7, stk. 4, i ESF+-forordningen.
(
4
)
  Undtagen en specifik målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen.
(
*3
)
  I princippet bidrager 40 % til ESF+ til sporing af ligestilling. Der anvendes 100 %, når medlemsstaten vælger at anvende ESF+-forordningens artikel 6 samt programspecifikke aktioner inden for kønsligestilling.
(
5
)
  Artikel 22, stk. 3, litra d), i forordningen om fælles bestemmelser finder ikke anvendelse på den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen.
(
6
)
  Kun for programmer, der er begrænset til den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen.
(
*4
)
  I princippet bidrager 40 % til ESF+ til sporing af ligestilling. Der anvendes 100 %, når medlemsstaten vælger at anvende ESF+-forordningens artikel 6 samt programspecifikke aktioner inden for kønsligestilling.
(
*5
)
  I princippet bidrager 40 % til ESF+ til sporing af ligestilling. Der anvendes 100 %, når medlemsstaten vælger at anvende ESF+-forordningens artikel 6 samt programspecifikke aktioner inden for kønsligestilling.
(
7
)
  Finder kun anvendelse på programændringer i overensstemmelse med artikel 14 og 26, undtagen supplerende overførsler til FRO i overensstemmelse med artikel 27 i forordningen om fælles bestemmelser. Overførsler berører ikke den årlige fordeling af finansielle bevillinger på FFR-niveau for en medlemsstat.
(
*6
)
  For hver ny anmodning om bidrag skal en programændring angive de samlede beløb for hvert år pr. fond og pr. regionskategori.
(
*7
)
  Kumulerede beløb for samtlige bidrag, der er ydet gennem programændringer i løbet af programmeringsperioden. For hver ny anmodning om bidrag skal en programændring angive de samlede beløb for hvert år pr. fond og pr. regionskategori.
(
*8
)
  Kumulerede beløb for samtlige bidrag, der er ydet gennem programændringer i løbet af programmeringsperioden. For hver ny anmodning om bidrag skal en programændring angive de samlede beløb, der er overført for hvert år pr. fond og pr. regionskategori.
(
*9
)
  Overførsler kan foretages til ethvert andet instrument under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten. Antallet af og navnene på de relevante EU-instrumenter vil blive præciseret i overensstemmelse hermed.
(
*10
)
  Overførsel til andre programmer. Overførsler mellem EFRU og ESF+ kan kun foretages inden for samme regionskategori.
(
*11
)
  Kumulerede beløb for samtlige bidrag, der er ydet gennem programændringer i løbet af programmeringsperioden. For hver ny anmodning om bidrag skal en programændring angive de samlede beløb, der er overført for hvert år pr. fond og pr. regionskategori.
(
8
)
  Overførsler berører ikke den årlige fordeling af finansielle bevillinger på FFR-niveau for en medlemsstat.
(
9
)
  Finder anvendelse på den første vedtagelse af programmer med FRO-tildeling.
(
10
)
  Afsnittet skal udfyldes pr. modtagende program. Hvis et program, der støttes af FRO, modtager supplerende støtte (jf. artikel 27 i forordningen om fælles bestemmelser) inden for programmet og fra andre programmer, skal samtlige tabeller i dette afsnit udfyldes. Ved den første vedtagelse med FRO-tildeling skal de foreløbige overførsler, der foreslås i partnerskabsaftalen, bekræftes eller korrigeres i dette afsnit.
(
*12
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*13
)
  Program med FRO-tildeling.
(
*14
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*15
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*16
)
  Program med FRO-tildeling, som modtager supplerende støtte fra EFRU og ESF+.
(
*17
)
  Program, der yder supplerende støtte fra EFRU og ESF+ (kilde).
(
*18
)
  FRO-midlerne bør suppleres med EFRU- eller ESF+-midler i den regionskategori, hvor det pågældende område er beliggende.
(
*19
)
  Gælder kun for EFRU og ESF+.
(
*20
)
  Gælder kun for EFRU og ESF+.
(
11
)
  Finder kun anvendelse på programændringer for midler, der er tilbageført fra andre EU-instrumenter, herunder elementer af AMIF, FIS og IGFV, under direkte eller indirekte forvaltning eller fra InvestEU.
(
*21
)
  Kumulerede beløb for samtlige bidrag, der er ydet gennem programændringer i løbet af programmeringsperioden. For hver ny anmodning om bidrag skal en programændring angive de samlede beløb, der er overført for hvert år pr. fond og pr. regionskategori.
(
*22
)
  Overførsler kan foretages til ethvert andet instrument under direkte eller indirekte forvaltning, hvis en sådan mulighed er fastsat i basisretsakten. Antallet af og navnene på de relevante EU-instrumenter vil blive præciseret i overensstemmelse hermed.
(
*23
)
  Beløb efter den supplerende overførsel til FRO.
(
*24
)
  For EFRU: mindre udviklede regioner, overgangsregioner, mere udviklede regioner og, hvis det er relevant, særlig tildeling til regioner i den yderste periferi og nordlige tyndtbefolkede regioner. For ESF+: mindre udviklede regioner, overgangsregioner, mere udviklede regioner og, hvis det er relevant, supplerende tildeling til regioner i den yderste periferi. For Samhørighedsfonden: ikke relevant. For teknisk bistand afhænger regionskategorierne af den valgte fond.
(
*25
)
  Angiv de samlede midler fra FRO, herunder supplerende støtte overført fra EFRU og ESF+. Tabellen inkluderer ikke beløb i henhold til artikel 7 i FRO-forordningen. I tilfælde af teknisk bistand finansieret af FRO bør FRO-midlerne opdeles i midler vedrørende artikel 3 og 4 i FRO-forordningen. For så vidt angår artikel 4 i FRO-forordningen er der ikke noget fleksibilitetsbeløb.
(
*26
)
  For EFRU og ESF+: mindre udviklede regioner, overgangsregioner, mere udviklede regioner og, hvis det er relevant, særlig tildeling til regioner i den yderste periferi og nordlige tyndtbefolkede regioner. For Samhørighedsfonden: ikke relevant. For teknisk bistand afhænger regionskategorierne af den valgte fond.
(
*27
)
  Angiv de samlede midler fra FRO, herunder supplerende støtte overført fra EFRU og ESF+. Tabellen inkluderer ikke beløb i henhold til artikel 7 i FRO-forordningen. I tilfælde af teknisk bistand finansieret af FRO bør FRO-midlerne opdeles i midler vedrørende artikel 3 og 4 i FRO-forordningen. For så vidt angår artikel 4 i FRO-forordningen er der ikke noget fleksibilitetsbeløb.
(
*28
)
  Antal organer defineret af en medlemsstat.
(
12
)
  Henviser til koden for interventionsområdedimensionen i tabel 1 i bilag I til forordningen om fælles bestemmelser og bilag IV til EHFAF-forordningen.
(
13
)
  Henviser til koden for en fælles indikator, såfremt relevant.
(
14
)
  Påtænkt startdato for udvælgelse af operationer og påtænkt endelig dato for deres gennemførelse (ref.: artikel 63, stk. 5, i forordningen om fælles bestemmelser).
(
15
)
  For operationer, der omfatter flere forenklede omkostningsmodeller, der dækker forskellige omkostningskategorier, forskellige projekter eller successive faser af en operation, skal felt 3-11 udfyldes for hver indikator, der udløser refusion.
(
16
)
  Såfremt relevant angives hyppigheden af og tidspunktet for justeringen og en tydelig henvisning til en specifik indikator (herunder, hvis dette er relevant, et link til det websted, hvor indikatoren er offentliggjort).
(
17
)
  Er der potentielle negative konsekvenser for kvaliteten af de støttede operationer, og hvilke foranstaltninger (f.eks. kvalitetssikring) vil der i bekræftende fald blive truffet for at imødegå denne risiko?
(
18
)
  Henviser til koden for interventionsområdedimensionen i tabel 1 i bilag I til forordningen om fælles bestemmelser og bilag IV til EHFAF-forordningen.
(
19
)
  Henviser til koden for en fælles indikator, såfremt relevant.
(
20
)
  NUTS — den fælles nomenklatur for statistiske regionale enheder. Regionen specificeres typisk på niveau 2. Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 af 26. maj 2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 154 af 21.6.2003, s. 1
), som ændret ved Kommissionens forordning (EU) 2016/2066 af 21. november 2016 om ændring af bilagene til Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 322 af 29.11.2016, s. 1
).
(
21
)
  En virksomhed er i henhold til traktatens konkurrenceregler og dette afsnit enhver enhed, der udøver en økonomisk aktivitet, uanset dens retlige status og finansieringsmåde (se Domstolens dom i sag C-222/04, Ministero dell'Economia e delle Finanze mod Cassa di Risparmio di Firenze, Sml. 2006 I, s. 289). Domstolen har fastslået, at enheder, som (de jure eller de facto) kontrolleres af en og samme enhed, skal betragtes som én virksomhed (sag C-382/99, Nederlandene mod Kommissionen, Sml. 2002 I, s. 5163).
(
22
)
  Tidsrum, inden for hvilket den støttetildelende myndighed kan afgive støttetilsagn.
(
23
)
  
            »Dato for støttens tildeling«: det tidspunkt, hvor støttemodtageren gives ret til at modtage støtten i henhold til de gældende nationale retsregler.
(
24
)
  NACE rev. 2 — Statistisk Nomenklatur for Økonomiske Aktiviteter i Den Europæiske Union. Sektoren skal normalt angives på koncernniveau.
(
25
)
  For støtteordningers vedkommende: Angiv ordningens samlede planlagte årlige budget eller det anslåede årlige skatteprovenutab for alle støtteinstrumenter indeholdt i ordningen.
(
26
)
  For ad hoc-støttes vedkommende: Angiv det samlede årlige støttebeløb/skatteprovenutab.
(
27
)
  For garantiers vedkommende: Angiv det (maksimale) garanterede lånebeløb.
(
28
)
  Henvisning, såfremt relevant, til Kommissionens afgørelse om godkendelse af metoden til beregning af bruttosubventionsækvivalenten.
BILAG VI
Model for programmer, der støttes af AMIF, FIS og IGFV — artikel 21, stk. 3
CCI-nr.
Titel på engelsk
[255]
 (
1
)
Titel på nationalsproget
[255]
Udgave
Første år
[4]
Sidste år
[4]
Støtteberettiget fra
Støtteberettiget til
Nummer på Kommissionens afgørelse
Dato for Kommissionens afgørelse
Nummer på medlemsstatens ændringsafgørelse
Ikrafttrædelsesdato for medlemsstatens ændringsafgørelse
Ikkevæsentlige overførsler (artikel 24, stk. 5, i forordningen om fælles bestemmelser)
Ja/nej
1.   Programstrategi: vigtigste udfordringer og politiksvar
Ref.: artikel 22, stk. 3, litra a), nr. iii), iv), v) og ix), i forordning (EU) 2021/1060 ( »forordningen om fælles bestemmelser«)
Dette afsnit indeholder en redegørelse for, hvordan programmet skal løfte de vigtigste udfordringer, der er identificeret på nationalt plan på grundlag af lokale, regionale og nationale behovsvurderinger og/eller strategier. Afsnittet giver et overblik over status for gennemførelsen af relevant gældende EU-ret og de fremskridt, der er gjort med Unionens handlingsplaner, og beskriver, hvordan fonden vil støtte deres udvikling gennem programmeringsperioden.
Tekstfelt [15 000 ]
2.   Specifikke målsætninger (gentages for hver specifik målsætning, undtagen teknisk bistand)
Ref.: artikel 22, stk. 2 og 4, i forordningen om fælles bestemmelser
2.1.   Den specifikke målsætnings titel [300]
2.1.1.   Beskrivelse af en specifik målsætning
I dette afsnit beskrives for hver specifik målsætning den oprindelige situation, de vigtigste udfordringer og mulige løsninger med støtte fra fonden. Det beskrives, hvilke gennemførelsesforanstaltninger der modtager støtte fra fonden, og der er en vejledende liste over aktioner inden for anvendelsesområdet for artikel 3 og 5 i forordningerne om AMIF, FIS og IGFV.
Herunder navnlig følgende: Det indeholder en begrundelse for driftsstøtten i overensstemmelse med artikel 21 i AMIF-forordningen, artikel 16 i FIS-forordningen eller artikel 16 og 17 i IGFV-forordningen. Det indeholder en vejledende liste over støttemodtagerne med angivelse af deres lovfæstede ansvarsområder og hovedopgaver, der skal støttes.
Planlagt anvendelse af finansielle instrumenter, hvis det er relevant.
Tekstfelt [16 000 ]
2.1.2.   Indikatorer
Ref.: artikel 22, stk. 4, litra e), i forordningen om fælles bestemmelser
Tabel 1: Outputindikatorer
Specifik målsætning
ID [5]
Indikator [255]
Måleenhed
Delmål (2024)
Mål (2029)
Tabel 2: Resultatindikatorer
Specifik målsætning
ID [5]
Indikator [255]
Måleenhed
Referencescenarie
Måleenhed for Referencescenarie
Referenceår
Mål (2029)
Måleenhed for målet
Datakilde [200]
Bemærkninger [200]
2.1.3.   Vejledende opdeling af de programmerede EU-midler pr. interventionstype
Ref.: artikel 22, stk. 5, i forordningen om fælles bestemmelser og artikel 16, stk. 12, i AMIF-forordningen, artikel 13, stk. 12, i FIS-forordningen eller artikel 13, stk. 18, i IGFV-forordningen
Tabel 3: Vejledende opdeling
Specifik målsætning
Interventionstype
Kode
Vejledende beløb (EUR)
2.2.   Teknisk bistand
2.2.1.   Beskrivelse
Ref.: artikel 22, stk. 3, litra f), artikel 36, stk. 5, artikel 37 og artikel 95 i forordningen om fælles bestemmelser
Tekstfelt [5 000 ] (Teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser)
Tekstfelt [3 000 ] (Teknisk bistand, jf. artikel 37 i forordningen om fælles bestemmelser)
2.2.2.   Vejledende opdeling af teknisk bistand i henhold til artikel 36, stk. 5, og artikel 37 i forordningen om fælles bestemmelser
Tabel 4: Vejledende opdeling
Interventionstype
Kode
Vejledende beløb (EUR)
3.   Finansieringsplan
Ref.: artikel 22, stk. 3, litra g), i forordningen om fælles bestemmelser
3.1.   Finansielle bevillinger pr. år
Tabel 5: Finansielle bevillinger pr. år
Fond
2021
2022
2023
2024
2025
2026
2027
I alt
3.2.   Samlet finansiel tildeling
Tabel 6: Samlet finansiel tildeling pr. fond og nationalt bidrag
Specifik målsætning (SM)
Aktionstype
Beregningsgrundlag for EU-støtte (samlet eller offentlig)
EU-bidrag (a)
Nationalt bidrag (b)=(c)+(d)
Vejledende fordeling af det nationale bidrag
I alt
(e)=(a)+(b)
Medfinansieringssats (f)=(a)/(e)
offentligt (c)
privat (d)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
I alt for specifik målsætning 1
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
I alt for specifik målsætning 2
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
I alt for specifik målsætning 3
Specifik målsætning 4
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ( »overførsel ind«)
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ( »overførsel ud«)
I alt for specifik målsætning 4
Teknisk bistand, jf. artikel 36, stk. 5, i forordningen om fælles bestemmelser
Teknisk bistand, jf. artikel 37 i forordningen om fælles bestemmelser
Tilsammen
Tabel 6A: Tilsagnsplan
Antal personer pr. år
Kategori
2021
2022
2023
2024
2025
2026
2027
Genbosætning
Indrejse af humanitære årsager i overensstemmelse med artikel 19, stk. 2, i AMIF-forordningen
Indrejse af humanitære årsager for sårbare personer i overensstemmelse med artikel 19, stk. 3, i AMIF-forordningen
Overførsel af ansøgere om eller personer med international beskyttelse ( »overførsel ind«)
Overførsel af ansøgere om eller personer med international beskyttelse ( »overførsel ud«)
[andre kategorier]
3.3.   Overførsler
Tabel 7: Overførsler mellem fonde med delt forvaltning
 (
2
)
Modtagende fond/instrument
Overførendefond/instrument
AMIF
FIS
IGFV
EFRU
ESF+
Samhørighedsfonden
EHFAF
I alt
AMIF
FIS
IGFV
I alt
Tabel 8: Overførsler til instrumenter under direkte eller indirekte forvaltning
 (
3
)
Overførselsbeløb
Instrument 1 [navn]
Instrument 2 [navn]
I alt
4.   Grundforudsætninger
Ref.: artikel 22, stk. 3, litra i), i forordningen om fælles bestemmelser
Tabel 9: Horisontale grundforudsætninger
Grundforudsætninger
Opfyldelse af grundforudsætningerne
Kriterier
Opfyldelse af kriterierne
Henvisning til relevante dokumenter
Begrundelse
Kriterium 1
Ja/nej
[500]
[1 000 ]
Kriterium 2
5.   Programmyndigheder
Ref.: artikel 22, stk. 3, litra k), artikel 71 og 84 i forordningen om fælles bestemmelser
Tabel 10: Programmyndigheder
Institutionens navn [500]
Kontaktpersonens navn og stilling [200]
E-mail [200]
Forvaltningsmyndighed
Revisionsmyndighed
Organ, der modtager betalinger fra Kommissionen
6.   Partnerskab
Ref.: artikel 22, stk. 3, litra h), i forordningen om fælles bestemmelser
Tekstfelt [10 000 ]
7.   Kommunikation og synlighed
Ref.: artikel 22, stk. 3, litra j), i forordningen om fælles bestemmelser
Tekstfelt [4 500 ]
8.   Anvendelse af enhedsomkostninger, faste beløb, faste takster og finansiering, der ikke er knyttet til omkostninger
Ref.: artikel 94 og 95 i forordningen om fælles bestemmelser
Påtænkt anvendelse af artikel 94 og 95 i forordningen om fælles bestemmelser
JA
NEJ
Fra vedtagelsen vil programmet gøre brug af refusion af EU-bidraget baseret på enhedsomkostninger, faste beløb og faste takster under prioriteten i henhold til artikel 94 i forordningen om fælles bestemmelser (hvis ja udfyldes tillæg 1)
☐
☐
Fra vedtagelsen vil programmet gøre brug af refusion af EU-bidraget baseret på finansiering, der ikke er knyttet til omkostninger, i henhold til artikel 95 i forordningen om fælles bestemmelser (hvis ja udfyldes tillæg 2)
☐
☐
Tillæg 1
EU-bidrag baseret på enhedsomkostninger, faste beløb og faste takster
Model for indsendelse af data til Kommissionen med henblik på vurdering
(artikel 94 i forordningen om fælles bestemmelser)
Dato for indsendelse af forslaget
Dette tillæg er ikke påkrævet, når der anvendes forenklede omkostningsmodeller på EU-plan fastsat ved den delegerede retsakt, der er omhandlet i artikel 94, stk. 4, i forordningen om fælles bestemmelser.
A.   Resumé af de vigtigste elementer
Specifik målsætning
Anslået andel af den samlede finansielle tildeling inden for den specifikke målsætning, hvorpå den forenklede omkostningsmodel vil blive anvendt i %
Omfatte(t)(ede) operationstype(r)
Indikator, der udløser refusion
Måleenhed for den indikator, der udløser refusion
Type af forenklet omkostningsmodel (standardsats for enhedsomkostninger, faste beløb eller faste takster)
Beløb (i EUR) eller procent (i tilfælde af faste takster) af den forenklede omkostningsmodel
Kode
 (
4
)
Beskrivelse
Kode
 (
5
)
Beskrivelse
B.   Nærmere oplysninger efter operationstype (udfyldes for hver operationstype)
Har forvaltningsmyndigheden modtaget støtte fra en ekstern virksomhed til fastsættelse af nedenstående forenklede omkostninger?
Angiv i givet fald navnet på den eksterne virksomhed: ja/nej — navn på ekstern virksomhed
1.
Beskrivelse af operationstypen, herunder tidsplanen for gennemførelsen
 (
6
)
2.
Specifik(ke) målsætning(er)
3.
Indikator, der udløser refusion
 (
7
)
4.
Måleenhed for den indikator, der udløser refusion
5.
Standardsats for enhedsomkostninger, faste beløb eller faste takster
6.
Beløb pr. måleenhed eller procent (for faste takster) af den forenklede omkostningsmodel
7.
Omkostningskategorier, der dækkes af enhedsomkostninger, faste beløb eller faste takster
8.
Dækker disse omkostningskategorier alle de støtteberettigede udgifter i forbindelse med operationen? (ja/nej)
9.
Justeringsmetode
 (
8
)
10.
Verificering af opnåelse af [de leverede] måleenheder
—
beskriv, hvilke(t) dokument(er)/system der vil blive anvendt til at verificere opnåelsen af de leverede enheder
—
beskriv, hvad der vil blive kontrolleret og af hvem i forbindelse med forvaltningsverificeringer
—
beskriv, hvilke ordninger der vil blive iværksat til at indsamle og lagre relevante data/dokumenter
11.
Eventuelle uhensigtsmæssige incitamenter
 (
9
)
, afhjælpende foranstaltninger og anslået risikoniveau (højt/middel/lavt)
12.
Samlet beløb (nationalt og Unionen), der forventes at blive refunderet af Kommissionen på dette grundlag
C.   Beregning af standardsats for enhedsomkostninger, faste beløb eller faste takster
1.
Kilde til de data, der anvendes til at beregne standardsatsen for enhedsomkostninger, faste beløb eller faste takster (hvem har frembragt, indsamlet og registreret dataene, hvor lagres de, skæringsdatoer, validering, mv.).
2.
Redegør nærmere for, hvorfor den foreslåede metode og beregning på grundlag af artikel 94, stk. 2, i forordningen om fælles bestemmelser er relevant for den pågældende operationstype.
3.
Redegør nærmere for, hvordan beregningerne er foretaget, navnlig eventuelle kvalitative eller kvantitative forudsætninger. Hvis det er relevant, bør statistisk dokumentation og benchmarks anvendes og, hvis der anmodes herom, forelægges i et format, som Kommissionen kan anvende.
4.
Forklar, hvordan det er sikret, at kun støtteberettigede udgifter er medtaget i beregningen af standardsatsen for enhedsomkostninger, faste beløb eller faste takster.
5.
Revisionsmyndighedens/revisionsmyndighedernes vurdering af beregningsmetoden og beløbene og ordningerne til at sikre verificering, kvalitet, indsamling og lagring af data.
Tillæg 2
EU-bidrag baseret på finansiering, der ikke er knyttet til omkostninger
Model for indsendelse af data til Kommissionen med henblik på vurdering
(artikel 95 i forordningen om fælles bestemmelser)
Dato for indsendelse af forslaget
Dette tillæg er ikke påkrævet, når der anvendes beløb til finansiering på EU-plan, der ikke er knyttet til omkostninger fastsat ved den delegerede retsakt, der er omhandlet i artikel 95, stk. 4, i forordningen om fælles bestemmelser.
A.   Resumé af de vigtigste elementer
Specifik målsætning
Beløb dækket af finansieringen, der ikke er knyttet til omkostninger
Omfatte(t)(ede) operationstype(r)
Betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion ved Kommissionen
Indikator
Måleenhed for betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion fra Kommissionen
Påtænkt refusionsmetode anvendt til refusion for støttemodtager(re)
Kode
 (
10
)
Beskrivelse
Kode
 (
11
)
Beskrivelse
B.   Nærmere oplysninger efter operationstype (udfyldes for hver operationstype)
1.
Beskrivelse af operationstypen
2.
Specifik målsætning
3.
Betingelser, der skal opfyldes, eller resultater, der skal opnås
4.
Frist for opfyldelse af betingelser eller opnåelse af resultater
5.
Definition af indikatoren
6.
Måleenhed for betingelser, der skal opfyldes, eller resultater, der skal opnås, og som udløser refusion fra Kommissionen
7.
Mellemliggende resultater (hvis det er relevant), der udløser refusion fra Kommissionen, med tidsplan for refusioner
Mellemliggende resultater
Påtænkt dato
Beløb (i EUR)
8.
Samlet beløb (herunder EU-finansiering og national finansiering)
9.
Justeringsmetode
10.
Verificering af opfyldelse af betingelser eller opnåelse af resultater (og, hvis det er relevant, mellemliggende resultater)
—
beskriv, hvilke(t) dokument(er)/system der vil blive anvendt til at verificere opfyldelse af betingelser eller opnåelse af resultater (og, hvis det er relevant, hvert af de mellemliggende resultater)
—
beskriv, hvad der vil blive kontrolleret, af hvem og hvordan i forbindelse med forvaltningsverificeringer (herunder på stedet)
—
beskriv, hvilke ordninger der vil blive iværksat til at indsamle og lagre relevante data/dokumenter
11.
Brug af tilskud i form af finansiering, der ikke er knyttet til omkostninger
Tager det tilskud, som medlemsstaterne yder til støttemodtagerne, form af finansiering, der ikke er knyttet til omkostninger? [ja/nej]
12.
Ordninger, der skal sikre revisionsspor
Anfør en liste over det eller de organer, der er ansvarlige for disse ordninger
Tillæg 3
Tematisk facilitet
Procedurereference
Specifik målsætning
Modalitet: Specifik aktion/ krisebistand/ genbosætning og indrejse af humanitære årsager/overførsel af ansøgere om eller personer med international beskyttelse
Interventionstype
EU-bidrag (EUR)
Forfinansieringssats
<type="N" input="M">
<type="N" input="M">
<type="S" input="S">
<type="S" input="S">
<type="N" input="M">
<type="N" input="M">
Beskrivelse af aktionen
[tekst]
Medlemsstaten indgiver en ændring af en tematisk facilitet/afslår
Dato: 
<type="N" input="M">
Indgiver/Afslår: 
<type="S" input="S">
Kommentar (hvis medlemsstaten afslår, eller hvis indikatormål og delmål ikke opdateres, skal en begrundelse registreres; tabel 1 under punkt 2.1.3, punkt 3.1 og punkt 3.2 i dette bilag bør revideres)
[tekst]
(
1
)
  Tal i skarp parentes angiver antal tegn uden mellemrum.
(
2
)
  Kumulerede beløb for samtlige overførsler i løbet af programmeringsperioden.
(
3
)
  Kumulerede beløb for samtlige overførsler i løbet af programmeringsperioden.
(
4
)
  Henviser til koden i bilag VI til AMIF-, IGFV- og FIS-forordningerne.
(
5
)
  Henviser til koden for en fælles indikator, såfremt relevant.
(
6
)
  Påtænkt startdato for udvælgelse af operationer og påtænkt endelig dato for deres gennemførelse (ref.: artikel 63, stk. 5, i forordningen om fælles bestemmelser).
(
7
)
  For operationer, der omfatter flere forenklede omkostningsmodeller, der dækker forskellige omkostningskategorier, forskellige projekter eller successive faser af en operation, skal felt 3-11 udfyldes for hver indikator, der udløser refusion.
(
8
)
  Såfremt relevant angives hyppigheden af og tidspunktet for justeringen og en tydelig henvisning til en specifik indikator (herunder, hvis dette er relevant, et link til det websted, hvor indikatoren er offentliggjort).
(
9
)
  Er der potentielle negative konsekvenser for kvaliteten af de støttede operationer, og hvilke foranstaltninger (f.eks. kvalitetssikring) vil der i bekræftende fald blive truffet for at imødegå denne risiko?
(
10
)
  Henviser til koden i bilag VI til AMIF-, IGFV- og FIS-forordningerne.
(
11
)
  Henviser til koden for en fælles indikator, såfremt relevant.
BILAG VII
Model for fremsendelse af data — artikel 42
(
1
)
Tabel 1: Finansielle oplysninger vedrørende prioriteter og programmer for EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF (artikel 42, stk. 2, litra a))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Prioritetens finansielle tildeling baseret på programmet
Kumulative data om programmets finansielle fremskridt
Prioritet
Specifik målsætning
Fond
Regionskategori
 (
2
)
Beregningsgrundlag for EU-bidraget
 (
*1
)
(samlet bidrag eller offentligt bidrag)
 (
*2
)
Samlet finansiel tildeling pr. fond og nationalt bidrag (i EUR)
Medfinansieringssats
(%)
Samlede støtteberettigede udgifter til udvalgte operationer (i EUR)
Bidrag fra fondene til udvalgte operationer (i EUR)
Andel af den samlede finansielle tildeling
 (
3
)
 for udvalgte operationer (%)
[kolonne 8 / kolonne 6 x 100]
Samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt
Andel af den samlede finansielle tildeling, som er omfattet af de støtteberettigede udgifter, som støttemodtagerne har anmeldt (%)
[kolonne 11 / kolonne 6 x 100]
Antal udvalgte operationer
Beregningsmodel
Beregningsmodel
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="P" input="G">
<type="Cu" input="M">
<type="P" input="G">
<type="Cu" input="M">
<type="P" input="G">
<type="N" input="M">
Prioritet 1
Specifik målsætning 1
EFRU
Prioritet 2
Specifik målsætning 2
ESF+
Prioritet 3
Specifik målsætning 3
Samhørighedsfonden
Ikke relevant
Prioritet 4
Specifik målsætning FRO
FRO
 (
*1
)
I alt
EFRU
Mindre udviklede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
EFRU
Overgangsregioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
EFRU
Mere udviklede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
EFRU
Særlig tildeling til regioner i den yderste periferi eller nordlige tyndtbefolkede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
ESF+
Mindre udviklede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
ESF+
Overgangsregioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
ESF+
Mere udviklede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
ESF+
Særlig tildeling til regioner i den yderste periferi eller nordlige tyndtbefolkede regioner
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
Samhørighedsfonden
Ikke relevant
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
EHFAF
Ikke relevant
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
I alt
FRO
 (
*1
)
Ikke relevant
<type="N" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="Cu" input="G">
<type="P" input="G">
<type="N" input="G">
Tilsammen
Alle fonde
<type="N" input="G">
<type="N" input="G">
<type="P" input="G">
<type="N" input="G">
<type="P" input="G">
<type="N" input="G">
Tabel 2: Opdeling af de kumulative finansielle data efter interventionstype for EFRU, ESF+, Samhørighedsfonden og FRO (artikel 42, stk. 2, litra a))
Prioritet
Specifik målsætning
Karakteristika for udgifter
Kategoriseringsdimension
Finansielle data
Fond
Regionskategori
 (
4
)
1
Interventionsområde
2
Støtteform
3
Dimensionen territorial gennemførelse
4
Dimensionen økonomisk aktivitet
5
Lokaliseringsdimensionen
6 Sekundært ESF+-tema
7
Dimensionen ligestilling mellem kønnene
8
Den makroregionale dimension og havområdedimensionen
Samlede støtteberettigede udgifter til udvalgte operationer (i EUR)
Samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt
Antal udvalgte operationer
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="Cu" input="M">
<type="Cu" input="M">
<type="N" input="M">
Tabel 3: Finansielle data og deres opdeling efter interventionstype for AMIF, FIS og IGFV (artikel 42, stk. 2, litra a))
Specifik målsætning (gentages for hver specifik målsætning)
Medfinansieringssats (bilag VI)
Kategoriseringsdimension
Finansielle data
1
2
3
4
5
6
7
8
9
10
11
12
13
Interventionstype (tabel 1 i bilag VI til fondsspecifik forordning)
Interventionstype (tabel 2 i bilag VI til fondsspecifik forordning)
Interventionstype (tabel 3 i bilag VI til fondsspecifik forordning)
Interventionstype (tabel 4 i bilag VI til fondsspecifik forordning)
Samlet finansiel tildeling (i EUR) fra fonden og nationalt bidrag
Samlede støtteberettigede udgifter til udvalgte operationer (i EUR)
Bidrag fra fondene til udvalgte operationer (i EUR)
Andel af den samlede finansielle tildeling for udvalgte operationer (%)
[kolonne 8 / kolonne 7 x 100]
Samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt (EUR)
Andel af den samlede finansielle tildeling, som er omfattet af de støtteberettigede udgifter, som støttemodtagerne har anmeldt (%)
[kolonne 11 / kolonne 7 x 100]
Antal udvalgte operationer
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="N" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="P" input="G">
<type="Cu" input="M">
<type="P" input="G"
<type="Cu" input="M">
Subtotal pr. specifik målsætning
Specifik målsætning 1
Tabel 4: Opdeling af de kumulative finansielle data efter interventionstype for EHFAF (artikel 42, stk. 2, litra a))
Prioritet
Specifik målsætning
Interventionstype
(Bilag IV til EHFAF-forordningen)
Finansielle data
Samlede støtteberettigede udgifter til udvalgte operationer (i EUR)
Samlede støtteberettigede udgifter, som støttemodtagerne har anmeldt
Antal udvalgte operationer
<type="S" input="S">
<type="S" input="S">
<type="S" input="S">
<type="Cu" input="M">
<type="Cu" input="M">
<type="N" input="M">
Tabel 5: Fælles og programspecifikke outputindikatorer for EFRU, Samhørighedsfonden, FRO og EHFAF (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Data om outputindikatorer fra programmet
[hentet fra tabel 2 under punkt 2.1.1.1.2 i bilag V]
Outputindikatorernes hidtidige fremskridt frem til dags dato
Prioritet
Specifik målsætning
Fond
Regionskategori
 (
5
)
ID
Indikatornavn
Opdeling af indikatoren
 (
6
)
(hvoraf:)
Måleenhed
Delmål (2024)
Mål (2029)
Udvalgte operationer [dd/mm/åå]
Gennemførte operationer [dd/mm/åå]
Bemærkninger
<type="S" input="G">
 (
7
)
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="M">
<type="N" input="M">
<type="S" input="M">
…
Tabel 6: Fælles og programspecifikke outputindikatorer for ESF+ (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
6.
7.
8
 (
8
)
.
9.
10.
11.
12.
Data om alle fælles outputindikatorer, jf. bilag I, II og III til ESF+-forordningen, og om programspecifikke indikatorer [hentet fra tabel 2 under punkt 2.1.1.1.2. i bilag V og tabel 2 under punkt 2.1.1.2.2. i bilag V]
Fremskridt inden for outputindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID
Indikatornavn
Måleenhed
Delmål (2024)
Mål 2029 (valgfri opdeling efter køn)
Opnåede værdier frem til dags dato
[dd/mm/åå]
Målopfyldelse
Bemærkninger
<type="S" input="G">
 (
9
)
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="M">
<type="N" input="G">
<type="S" input="M">
M
F
N
T
M
F
N
T
M
F
N
T
…
Tabel 7: Fælles outputindikatorer for AMIF, FIS og IGFV (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Data om alle fælles outputindikatorer anført i bilag VIII til AMIF-, FIS- og IGFV-forordningerne for hver specifik målsætning [hentet fra tabel 1 under punkt 2.1.2. i bilag VI]
Outputindikatorernes hidtidige fremskridt frem til dags dato
Specifik målsætning
ID
Indikatornavn
Opdeling af indikatoren (hvoraf)
Måleenhed
Delmål (2024)
Mål (2029)
Planlagte værdier inden for udvalgte operationer
 (
10
)
Opnåede værdier
 (
11
)
Bemærkninger
[dd/mm/åå]
[dd/mm/åå]
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="M">
<type="N" input="M">
<type="S" input="M">
Tabel 8: Kombineret støtte til virksomheder på programniveau via EFRU, Samhørighedsfonden og FRO (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
ID
Indikatornavn
Opdeling af indikatoren
(hvoraf:)
Antal virksomheder, der modtager kombineret støtte, med fradrag af anden støtte
[dd/mm/åå]
Bemærkninger
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="M">
<type="S" input="M">
RCO 01
Virksomheder, der har modtaget støtte
Mikrovirksomheder
RCO 01
Virksomheder, der har modtaget støtte
Små virksomheder
RCO 01
Virksomheder, der har modtaget støtte
Mellemstore virksomheder
RCO 01
Virksomheder, der har modtaget støtte
Større virksomheder
RCO 01
Virksomheder, der har modtaget støtte
I alt
<type="N" input="G">
Tabel 9: Fælles og programspecifikke resultatindikatorer for EFRU, Samhørighedsfonden, FRO og EHFAF (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Data om resultatindikatorer fra programmet [hentet fra tabel 5 i bilag VII]
Resultatindikatorernes hidtidige fremskridt frem til dags dato
Prioritet
Specifik målsætning
Fond
Regionskategori
 (
12
)
ID
Indikatornavn
Opdeling af indikatoren
 (
13
)
(hvoraf:)
Måleenhed
Referencescenarie i programmet
Mål (2029)
Udvalgte operationer [dd/mm/åå]
Gennemførte operationer [dd/mm/åå]
Bemærkninger
Referencescenarie
Planlagte mål
Referencescenarie
Opnået
<type="S" input="G">
 (
14
)
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="G">
<type="N" input="M">
<type="N" input="M">
<type="N" input="M">
<type="N" input="M">
<type="S" input="M">
…
Tabel 10: Fælles og programspecifikke resultatindikatorer for ESF+ (artikel 42, stk. 2, litra b))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
 (
15
)
11.
12.
13.
Data om alle fælles resultatindikatorer, jf. bilag I, II og III til ESF+-forordningen, og om programspecifikke indikatorer [hentet fra tabel 5 i bilag VII og tabel 3 under punkt 2.1.1.2.2. i bilag V]
Fremskridt inden for resultatindikatorer
Prioritet
Specifik målsætning
Fond
Regionskategori
ID
Indikatornavn
Outputindikator anvendt som grundlag for målfastsættelse
Måleenhed for indikator
Måleenhed for mål
Mål 2029 (valgfri opdeling efter køn)
Opnåede værdier frem til dags dato
[dd/mm/åå]
Målopfyldelse
Bemærkninger
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="M">
<type="N" input="G">
<type="S" input="M">
M
F
N
T
M
 (
*3
)
F
N
 (
*3
)
T
M
F
N
T
…
Tabel 11: Fælles resultatindikatorer for AMIF, FIS og IGFV (artikel 42, stk. 2, litra a))
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Data om alle fælles resultatindikatorer anført i bilag VIII til AMIF-, FIS- og IGFV-forordningerne for hver specifik målsætning [hentet fra tabel 2 under punkt 2.1.2. i bilag VI]
Resultatindikatorernes hidtidige fremskridt frem til dags dato
Specifik målsætning
ID
Indikatornavn
Opdeling af indikatoren (hvoraf)
Måleenhed (for indikatorer og referencescenarie)
Referencescenarie
Mål (2029)
Måleenhed (for mål)
Planlagte værdier inden for udvalgte operationer
 (
16
)
Opnåede værdier
 (
17
)
Bemærkninger
[dd/mm/åå]
[dd/mm/åå]
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="S" input="G">
<type="N" input="G">
<type="N" input="G">
<type="N" input="G">
<type="N" input="G">
<type="S" input="G">
<type="S" input="M">
Tabel 12: Data om finansielle instrumenter for fondene (artikel 42, stk. 3)
Prioritet
 (
18
)
Karakteristika for udgifter
Støtteberettigede udgifter pr. produkt
Private eller offentlige midler, der er mobiliseret som supplement til bidraget fra fondene
Forvaltningsomkostninger og -gebyrer, der er anmeldt som støtteberettigede udgifter, herunder (forvaltningsomkostninger og -gebyrer skal indberettes særskilt i tilfælde af direkte tildeling og i tilfælde af konkurrencebaserede udbud)
 (
19
)
:
Renter og anden indtjening, der genereres af støtte fra fondene til de finansielle instrumenter, der er omhandlet i artikel 60
Tilbagebetaling af midler, der kan henføres til støtte fra fondene, som omhandlet i artikel 62
For garantier, den samlede værdi af lån til og egenkapital- eller kvasiegenkapitalinvesteringer i slutmodtagere, der er garanteret med programmidler, og som faktisk er udbetalt til slutmodtagere
Fond
Specifik målsætning
Regionskategori
 (
20
)
Lån
(støtteformens kode for det finansielle instrument)
Garanti
(støtteformens kode for det finansielle instrument)
Egenkapital eller kvasiegenkapital (støtteformens kode for det finansielle instrument)
Tilskud inden for en operation med et finansielt instrument (støtteformens kode for det finansielle instrument)
Lån
(støtteformens kode for det finansielle instrument)
Garanti
(støtteformens kode for det finansielle instrument)
Egenkapital eller kvasiegenkapital
(støtteformens kode for det finansielle instrument)
Tilskud inden for en operation med et finansielt instrument
(støtteformens kode for det finansielle instrument)
Forvaltningsomkostninger og -gebyrer for holdingfonde, afhængigt af det finansielle produkt, der opererer inden for holdingfondstrukturen
Forvaltningsomkostninger og -gebyrer for specifikke fonde (etableret med eller uden holdingfondsstruktur), efter finansielt produkt
Lån
Garanti
Egenkapital
Lån
Garanti
Egenkapital
Input = selection
Input = selection
Input = selection
Input = selection
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
Input = manual
(
1
)
  Forklaringer til felternes indhold:
type: N = tal, D = dato, S = streng, C = afkrydsningsfelt, P = procentdel, B = boolesk, Cu = valuta input: M = manuelt, S = valgt, G = systemskabt.
(
*1
)
  Beløb inklusive den supplerende støtte, der er overført fra EFRU og ESF+.
(
*2
)
  Kun det samlede offentlige bidrag til EHFAF.
(
2
)
  Gælder ikke for Samhørighedsfonden, FRO og EHFAF.
(
3
)
  I dette bilag baseres data for udvalgte operationer på det dokument, hvori støttebetingelserne er fastlagt, jf. artikel 73, stk. 3.
(
4
)
  Gælder ikke for Samhørighedsfonden og FRO.
(
5
)
  Gælder ikke for Samhørighedsfonden, FRO og EHFAF.
(
6
)
  Dette gælder kun for visse indikatorer. Nærmere oplysninger findes i Kommissionens retningslinjer.
(
7
)
  Forklaringer til felternes indhold: type: N = tal, S = streng, C = afkrydsningsfelt input: M = manuelt, S = valgt, G = systemskabt.
(
8
)
  Kolonne 8, 9, 10 og 11 finder ikke anvendelse på indikatorerne i bilag III til ESF+-forordningen — Fælles indikatorer for støtte fra ESF+ til afhjælpning af materielle afsavn (artikel 4, stk. 1, litra m), i ESF+-forordningen).
(
9
)
  Forklaringer til felternes indhold: type: N = tal, S = streng, C = afkrydsningsfelt input: M = manuelt, S = valgt, G = systemskabt.
(
10
)
  Herunder opdeling efter køn og alder, hvis det er påkrævet.
(
11
)
  Herunder opdeling efter køn og alder, hvis det er påkrævet.
(
12
)
  Gælder ikke for Samhørighedsfonden, FRO og EHFAF.
(
13
)
  Dette gælder kun for visse indikatorer. Nærmere oplysninger findes i Kommissionens retningslinjer.
(
14
)
  Forklaringer til felternes indhold: type: N = tal, S = streng, C = afkrydsningsfelt input: M = manuelt og [omfatter også automatisk upload], S = valgt, G = systemskabt.
(
*3
)
  Ikke påkrævet for den specifikke målsætning i artikel 4, stk. 1, litra m), i ESF+-forordningen.
(
15
)
  Kolonne 9, 10 og 12 finder ikke anvendelse på indikatorerne i bilag III til ESF+-forordningen — Fælles indikatorer for støtte fra ESF+ til afhjælpning af materielle afsavn (artikel 4, stk. 1, litra m), i ESF+-forordningen).
(
16
)
  Herunder opdeling efter køn og alder, hvis det er påkrævet.
(
17
)
  Herunder opdeling efter køn og alder, hvis det er påkrævet.
(
18
)
  Gælder ikke for AMIF, FIS eller IGFV.
(
19
)
  I dataudvekslingssystemet SFC2021 bør kolonnen have en særskilt mulighed for at indberette forvaltningsomkostninger og -gebyrer betalt i tilfælde af direkte tildeling af kontrakter og i tilfælde af konkurrencebaserede udbud.
(
20
)
  Gælder ikke for Samhørighedsfonden, FRO, AMIF, IGFV, FIS eller EHFAF.
BILAG VIII
Skøn over det beløb, som medlemsstaten forventer at indgive betalingsanmodninger for i det aktuelle og det efterfølgende kalenderår (artikel 69, stk. 10)
For hvert program skal der udfyldes fond og regionskategori, hvis det er relevant.
Fond
Regionskategori
Forventet EU-bidrag
[aktuelle kalenderår]
[efterfølgende kalenderår]
januar-oktober
november-december
januar-december
EFRU
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
 (
1
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Interreg
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
ESF+
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
 (
2
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Samhørighedsfonden
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
FRO
 (
*1
)
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
EHFAF
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
AMIF
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
FIS
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
IGFV
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
(
*1
)
  Beløb inklusive den supplerende finansiering, der er overført fra EFRU og ESF+, alt efter hvad der er relevant.
(
1
)
  Her angives kun den specifikke tildeling for regioner i den yderste periferi/nordlige tyndtbefolkede regioner.
(
2
)
  Her angives kun den specifikke tildeling for regioner i den yderste periferi/nordlige tyndtbefolkede regioner.
BILAG IX
Kommunikation og synlighed — artikel 47, 49 og 50
1.
Anvendelse af og tekniske karakteristika for Unionens logo (”logoet”)
1.1.
Logoet skal være tydeligt afbildet på alt kommunikationsmateriale (såsom tryksager, digitale publikationer, websteder og disses versioner for mobile enheder) vedrørende gennemførelse af en operation, som er rettet til almenheden eller til programdeltagerne.
1.2.
Teksten "Finansieret af Den Europæiske Union" eller "Medfinansieret af Den Europæiske Union" skal være skrevet fuldt ud og anbragt ved siden af logoet.
1.3.
I forbindelse med logoet kan følgende skrifttyper anvendes: Arial, Auto, Calibri, Garamond, Trebuchet, Tahoma, Ubuntu eller Verdana. Kursivering, understregning eller andre skriftsnit må derimod ikke anvendes.
1.4.
Tekstens placering i forhold til logoet må ikke berøre logoet på nogen måde.
1.5.
Den valgte skriftstørrelse skal være proportional med logoet størrelse.
1.6.
Skriftens farve skal være "reflex blue", sort eller hvid, afhængigt af baggrunden.
1.7.
Logoet må ikke ændres eller kombineres med andre grafiske elementer eller tekster. Hvis der vises andre symboler ud over logoet, skal logoet have mindst samme størrelse målt i højde eller bredde som det største af de øvrige symboler. Der må ikke afbildes nogen andre former for visuel identitet eller symboler end logoet til at illustrere støtten fra Unionen.
1.8.
Hvis der gennemføres flere operationer på samme sted med støtte fra samme eller forskellige finansieringsinstrumenter, eller hvis der ydes supplerende finansiering til samme operation på et senere tidspunkt, skal der vises mindst ét skilt eller én tavle.
1.9.
Grafiske standarder for gengivelse af logoet og definition af standardfarverne:
A)
LOGOBESKRIVELSE
Med en blå himmel som baggrund danner tolv gyldne stjerner en cirkel, der symboliserer foreningen af Europas folk. Der er altid tolv stjerner, idet tallet tolv symboliserer fuldkommenhed og enhed.
B)
HERALDISK BESKRIVELSE
På azurblå bund en cirkel bestående af tolv gyldne femtakkede stjerner, hvis spidser ikke rører hinanden.
C)
GEOMETRISK BESKRIVELSE
Logoet består af et rektangulært blåt flag, hvis længde er halvanden gang dets bredde. Tolv gyldne stjerner er placeret med lige stor indbyrdes afstand på omkredsen af en usynlig cirkel, hvis centrum befinder sig i skæringspunktet for rektanglets diagonaler. Cirklens radius er lig med en tredjedel af flagets højde. Hver af stjernerne har fem spidser, som er beliggende på periferien af en usynlig cirkel, hvis radius er lig med 1/18 af flagets højde. Alle stjernerne er opretstående, dvs. med én spids pegende opad og to spidser på samme linje vinkelret på flagets sidekant. Cirklen er anbragt, så stjernernes placering svarer til timetallene på en urskive. Antallet af stjerner er uforanderligt.
D)
STANDARDFARVER
Logoets farver er følgende: Rektanglets bund: PANTONE REFLEX BLUE. Stjernerne: PANTONE YELLOW.
E)
FIRFARVETRYK
Ved firfarvetryk fås de to standardfarver ved at anvende farverne fra firfarveserien.
PANTONE YELLOW fås med 100 % "Process Yellow".
PANTONE REFLEX BLUE fås ved at blande 100 % "Process Cyan" og 80 % "Process Magenta".
INTERNET
PANTONE REFLEX BLUE svarer i webpaletten til farve RGB 0/51/153 (hexadecimal: 003399), og PANTONE YELLOW svarer i webpaletten til farve RGB 255/204/0 (hexadecimal: FFCC00).
GENGIVELSE I ÉN FARVE
Hvis man kun disponerer over farven sort, kan rektanglet omgives med en sort streg, og stjernerne indsættes i sort på hvid bund.
Hvis blå (dvs. reflex blue) er eneste disponible farve, skal den anvendes 100 % med stjernerne i hvid negativ.
GENGIVELSE PÅ FARVEBUND
Kan farvebund ikke undgås, skal rektanglet omgives med en hvid ramme af en tykkelse på 1/25 af rektanglets højde.
Principperne for tredjemands brug af EU-logoet er fastsat i den administrative aftale med Europarådet om tredjemands brug af det europæiske logo 
(
1
)
.
2.
Licensen til intellektuelle ejendomsrettigheder, jf. artikel 49, stk. 6, tillægger Unionen mindst følgende rettigheder:
2.1.
intern brug, dvs. retten til at reproducere og kopiere kommunikations- og synlighedsmaterialer og give adgang til disse materialer for Unionens institutioner og agenturer, medlemsstaternes myndigheder samt disses ansatte
2.2.
reproduktion af kommunikations- og synlighedsmaterialer, uanset hvordan eller i hvilken form, enten helt eller delvis
2.3.
formidling af kommunikations- og synlighedsmaterialer til almenheden ved hjælp af alle kommunikationsmidler
2.4.
udbredelse af kommunikations- og synlighedsmaterialer til almenheden (eller kopier heraf) i enhver form
2.5.
opbevaring og arkivering af kommunikations- og synlighedsmaterialer
2.6.
viderelicensering af rettighederne til kommunikations- og synlighedsmaterialer til tredjemand.
(
1
)
  
            
EUT C 271 af 8.9.2012, s. 5
.
BILAG X
Elementer i finansieringsaftaler og strategidokumenter — artikel 59, stk. 1 og 5
1.
Påkrævede elementer i den finansieringsaftale for finansielle instrumenter, der gennemføres i henhold til artikel 59, stk. 5
a)
investeringsstrategien eller -politikken, herunder gennemførelsesordningerne, de finansielle produkter, der skal tilbydes, de slutmodtagere, der er målgruppen, og den påtænkte kombination med tilskud (alt efter omstændighederne)
b)
en forretningsplan eller tilsvarende dokumenter for det finansielle instrument, der skal gennemføres, herunder den anslåede løftestangseffekt som omhandlet i artikel 58, stk. 3, litra a)
c)
de målresultater, som det pågældende finansielle instrument forventes at nå som bidrag til den relevante prioritets specifikke målsætninger og resultater
d)
bestemmelser om overvågning af gennemførelsen af investeringerne og deal-flow, herunder det finansielle instruments aflæggelse af rapport til holdingfonden og forvaltningsmyndigheden for at sikre overholdelsen af artikel 42
e)
revisionskrav såsom minimumskrav til den dokumentation, som skal opbevares på niveauet for det finansielle instrument (og på holdingfondniveau, hvis det er relevant) i overensstemmelse med artikel 82, og krav til, at der skal føres særskilte optegnelser for de forskellige støtteformer i overensstemmelse med artikel 58, stk. 6 (hvis det er relevant), herunder bestemmelser og krav angående medlemsstaternes revisionsmyndigheders, Kommissionens revisorers og Revisionsrettens adgang til dokumenter for at sikre et klart revisionsspor
f)
krav og procedurer i forbindelse med forvaltningen af programmets bidrag i overensstemmelse med artikel 92 og deal-flow-prognoserne, herunder krav til forvaltningskonti eller separate konti som omhandlet i artikel 59
g)
krav og procedurer i forbindelse med forvaltningen af renter og anden indtjening, jf. artikel 60, herunder acceptable likviditetsoperationer eller investeringer, og de berørte parters ansvarsområder og forpligtelser
h)
bestemmelser om beregning og betaling af afholdte forvaltningsomkostninger eller det finansielle instruments forvaltningsgebyrer i overensstemmelse med artikel 68, stk. 1, litra d)
i)
bestemmelser om genanvendelse af midler, der kan henføres til støtte fra fondene i overensstemmelse med artikel 62, og en exitpolitik for fondenes bidrag i relation til det finansielle instrument
j)
betingelser for mulig hel eller delvis tilbagetrækning af programbidrag fra programmer til finansielle instrumenter, herunder holdingfonden, hvis det er relevant
k)
bestemmelser for at sikre, at de organer, der gennemfører finansielle instrumenter, forvalter disse instrumenter uafhængigt og i overensstemmelse med de relevante faglige standarder og udelukkende handler i de parters interesser, som yder bidrag til det finansielle instrument
l)
bestemmelser om afvikling af det finansielle instrument
m)
andre vilkår og betingelser for udbetaling af bidrag fra programmet til det finansielle instrument
n)
vilkår og betingelser for at sikre, at slutmodtagere gennem kontraktlige ordninger opfylder kravene om at opsætte holdbare plader eller skilte i overensstemmelse med artikel 50, stk. 1, litra c), og andre ordninger for at sikre overholdelse af artikel 50 og bilag IX med henblik på anerkendelse af støtte fra fondene
o)
bedømmelse og udvælgelse af organer, der gennemfører de finansielle instrumenter, herunder indkaldelser af interessetilkendegivelser eller offentlige udbudsprocedurer (kun hvis de finansielle instrumenter forvaltes gennem en holdingfond).
2.
Påkrævede elementer i de(t) strategidokument(er), der er omhandlet i artikel 59, stk. 1
a)
det finansielle instruments investeringsstrategi eller -politik, almindelige vilkår og betingelser for påtænkte gældsprodukter, modtagermålgruppen og de aktioner, der skal støttes
b)
en forretningsplan eller tilsvarende dokumenter for det finansielle instrument, der skal gennemføres, herunder den anslåede løftestangseffekt som omhandlet i artikel 58
c)
anvendelse og genanvendelse af midler, der kan henføres til støtte fra fondene, jf. artikel 60 og 62
d)
overvågning af og rapportering om gennemførelsen af det finansielle instrument for at sikre overholdelse af artikel 42 og 50.
BILAG XI
Centrale krav til forvaltnings- og kontrolsystemer og klassificeringen heraf — artikel 69, stk. 1
Tabel 1: Centrale krav til forvaltnings- og kontrolsystemer
Berørte organer/myndigheder
1
Passende adskillelse af funktioner og skriftlige ordninger for rapportering om, tilsyn med og overvågning af opgaver, der er uddelegeret til et bemyndiget organ
Forvaltningsmyndighed
2
Passende kriterier og procedurer for udvælgelse af operationer
Forvaltningsmyndighed
 (
1
)
3
Passende oplysning til støttemodtagerne om de betingelser, der gælder for de udvalgte operationer
Forvaltningsmyndighed
4
Passende forvaltningsverificeringer, herunder passende procedurer for kontrol af opfyldelsen af betingelserne for finansiering, der ikke er knyttet til omkostninger, og for forenklede omkostningsmodeller
Forvaltningsmyndighed
5
Effektivt system til at opbevare alle dokumenter, der er nødvendige for revisionssporet
Forvaltningsmyndighed
6
Et pålideligt elektronisk system (med forbindelse til støttemodtagernes elektroniske dataudvekslingssystemer) til registrering og lagring af data med henblik på overvågning, evaluering, finansiel forvaltning, verificering og revision, herunder passende processer for at garantere sikkerheden, integriteten og fortroligheden af data og autentificering af brugerne
Forvaltningsmyndighed
7
Effektiv gennemførelse af forholdsmæssige foranstaltninger til bekæmpelse af svig
Forvaltningsmyndighed
8
Passende procedurer for udarbejdelse af forvaltningserklæringen
Forvaltningsmyndighed
9
Passende procedurer til bekræftelse af, at de udgifter, der er posteret i regnskabet, er lovlige og formelt rigtige
Forvaltningsmyndighed
10
Passende procedurer for udarbejdelse og indgivelse af betalingsanmodninger samt regnskabsaflæggelse og bekræftelse af regnskabernes fuldstændighed, nøjagtighed og rigtighed
Forvaltningsmyndigheden eller det organ, der varetager regnskabsfunktionen
11
Passende adskillelse af funktioner og funktionel uafhængighed mellem revisionsmyndigheden (og ethvert organ, der udfører revisionsarbejde under revisionsmyndighedens ansvar, og som revisionsmyndigheden anvender og overvåger, hvis det er relevant) og andre programmyndigheder og revisionsarbejde, der udføres i overensstemmelse med internationalt accepterede revisionsstandarder
Revisionsmyndighed
12
Passende systemrevisioner
Revisionsmyndighed
13
Passende revision af operationer
Revisionsmyndighed
14
Passende revision af regnskaber
Revisionsmyndighed
15
Passende procedurer for tilvejebringelsen af en pålidelig revisionserklæring og for udarbejdelsen af den årlige kontrolrapport
Revisionsmyndighed
Tabel 2: Klassificering af forvaltnings- og kontrolsystemer med hensyn til deres effektive funktionsmåde
Kategori 1
Fungerer godt. Ingen eller kun mindre forbedringer kræves.
Kategori 2
Fungerer. Visse forbedringer kræves.
Kategori 3
Fungerer delvist. Omfattende forbedringer kræves.
Kategori 4
Fungerer i al væsentlighed ikke.
(
1
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  Territoriale myndigheder eller organer i henhold til denne forordnings artikel 29, stk. 3, og styringsudvalg i henhold til artikel 22, stk. 2, i Interregforordningen, hvis det er relevant.
BILAG XII
Deltaljerede regler og en model for indberetning af uregelmæssigheder - artikel 69, stk. 2 og 12
Afsnit 1
Detaljerede regler for indberetning af uregelmæssigheder
1.1.   Uregelmæssigheder, der skal indberettes
Følgende uregelmæssigheder indberettes til Kommissionen i overensstemmelse med artikel 69, stk. 2:
a)
uregelmæssigheder, der har været genstand for en første skriftlig vurdering fra en kompetent administrativ eller retslig myndighed, som på grundlag af konkrete forhold har konkluderet, at der er begået en uregelmæssighed, uanset at det senere kan være nødvendigt at revidere denne konklusion eller trække den tilbage som følge af udviklingen i den administrative eller retslige procedure
b)
uregelmæssigheder, der giver anledning til indledning af administrative eller retslige procedurer på nationalt plan med henblik på at fastslå, om der foreligger svig eller andre strafbare handlinger som omhandlet i artikel 3, stk. 2, litra a) og b), og artikel 4, stk. 1, 2 og 3, i direktiv (EU) 2017/1371 og artikel 1, stk. 1, litra a), i konventionen udarbejdet på grundlag af artikel K.3 i traktaten om Den Europæiske Union, om beskyttelse af De Europæiske Fællesskabers finansielle interesser 
(
1
)
 for de medlemsstater, der ikke er bundet af nævnte direktiv
c)
uregelmæssigheder begået umiddelbart før en konkurs
d)
specifik uregelmæssighed eller gruppe af uregelmæssigheder, om hvilke Kommissionen skriftligt anmoder medlemsstaten om oplysninger efter den første indberetning fra en medlemsstat.
1.2.   Uregelmæssigheder, der er fritaget for indberetning
Følgende uregelmæssigheder skal ikke indberettes:
a)
uregelmæssigheder for et beløb på under 10 000 EUR i bidrag fra fondene. Dette gælder ikke i tilfælde af indbyrdes forbundne uregelmæssigheder, hvis samlede beløb overstiger 10 000 EUR i bidrag fra fondene, selv om ingen af dem i sig selv overstiger dette loft
b)
tilfælde, hvor uregelmæssigheden udelukkende består i hel eller delvis manglende gennemførelse af en operation, som indgår i det medfinansierede program, der skyldes støttemodtagerens konkurs, i forbindelse med hvilken der ikke er begået svigagtige handlinger
c)
tilfælde, som støttemodtageren frivilligt har gjort forvaltningsmyndigheden eller den myndighed, som varetager regnskabsfunktionen, opmærksom på, før en af myndighederne selv har opdaget den, uanset om det offentlige bidrag allerede er udbetalt
d)
tilfælde, der opdages og korrigeres af forvaltningsmyndigheden, inden de medtages i en betalingsanmodning, der indsendes til Kommissionen.
Undtagelserne i nærværende punkts første afsnit, litra c) og d), finder ikke anvendelse på uregelmæssigheder som omhandlet i punkt 1.1., litra b).
1.3.   Fastlæggelse af den indberettende medlemsstat
Den medlemsstat, hvor de uregelmæssige udgifter er afholdt af støttemodtageren og betalt i forbindelse med gennemførelsen af operationen, er ansvarlig for indberetning af uregelmæssigheden i overensstemmelse med artikel 69, stk. 2. For programmer under målet om europæisk territorialt samarbejde (Interreg) underretter den indberettende medlemsstat forvaltningsmyndigheden og revisionsmyndigheden for programmet.
1.4.   Tidspunkt for indberetningen
Medlemsstaterne indberetter uregelmæssigheder senest to måneder efter udgangen af hvert kvartal efter, at de er blevet opdaget, eller så snart der foreligger yderligere oplysninger om de indberettede uregelmæssigheder. En medlemsstat skal dog straks indberette konstaterede eller formodede uregelmæssigheder til Kommissionen med angivelse af eventuelle andre berørte medlemsstater, hvis uregelmæssighederne kan have konsekvenser uden for dens område.
1.5.   Indgivelse, brug og behandling af indberettede oplysninger
Hvis nationale bestemmelser foreskriver tavshedspligt i forbindelse med undersøgelser, må der kun indberettes oplysninger med tilladelse fra den kompetente ret, domstol eller andet organ i overensstemmelse med nationale bestemmelser.
De oplysninger, der indberettes i overensstemmelse med dette bilag, kan anvendes med henblik på at beskytte Unionens finansielle interesser, navnlig til at foretage risikoanalyser og udvikle systemer, der kan bruges til at afdække risici mere effektivt.
Disse oplysninger må ikke anvendes til andre formål end beskyttelse af Unionens finansielle interesser, medmindre de myndigheder, der har meddelt oplysningerne, udtrykkeligt har givet deres tilladelse.
Disse oplysninger er omfattet af tavshedspligt og må ikke meddeles til andre end de personer i medlemsstaterne eller i Unionens institutioner, agenturer, kontorer og organer, hvis arbejdsopgaver kræver, at de har adgang til dem.
Afsnit 2
Model for elektronisk indberetning via systemet til indberetning af uregelmæssigheder (IMS)
Identifikation
Fond
Medlemsstat
Indberettende myndighed
År
Sekvensnummer
Programmeringsperiode
Referencenummer — nationalt
Udarbejdelsesoplysninger
Initiativtagende myndighed — fulde navn
Anmodningssprog
Udarbejdelsestidspunkt
Kvartal
Særlig anmodning
Nødvendigt at underrette andre lande
Person fundet i andre tilfælde
Status
Retsforfølgning
Afslutning af sag
Dato for afslutning af sag
Personoplysninger
Identifikation af involverede personer
Juridisk person/fysisk person
Retlig status
Nationalt ID-nr.
Firmanavn/efternavn
Handelsnavn/fornavn
Modervirksomheds navn/uafhængigt præfiks
Gade
Postnr.
By
Territorial enhed, hvor personen er indregistreret
Medlemsstat
Relevant NUTS-niveau
Markeret på grundlag af finansforordningen
 (
2
)
 (artikel 135-145)
Begrundelse for ikke at videregive personoplysninger
Beskrivelse af operation
CCI-nr.
Formål — CCI
Regionskategori, hvor det er relevant
Mål (IVB/Interreg)
Program
Dato for afslutning af program
Kommissionens afgørelse - nummer
Kommissionens afgørelse - dato
Politisk målsætning
Prioritet
Specifik målsætning
Territorial enhed, hvor operationen finder sted
Medlemsstat
Relevant NUTS-niveau
Kompetent myndighed
Operation - specifikt projekt
Projekt
Projekt
Projektnavn
Projektnummer
Medfinansieringssats
Samlede udgifter
Samlede uregelmæssige udgifter
Uregelmæssighed
Oplysninger, der giver anledning til mistanke om en uregelmæssighed
Dato
Kilde
Tilsidesatte bestemmelser
Bestemmelser — Unionen: type, titel, henvisning, artikel og stykke, alt efter hvad der er relevant
Bestemmelser — nationale: type, titel, henvisning, artikel og stykke, alt efter hvad der er relevant
Andre involverede stater
Medlemsstat(er)
Ikke-medlemsstat(er)
Specifikke oplysninger om uregelmæssigheden
Startdato for uregelmæssighed
Slutdato for uregelmæssighed
Type uregelmæssighed — typologi
Type uregelmæssighed — kategori
Modus operandi
Yderligere oplysninger
Administrationens konklusioner
Klassificering af uregelmæssigheden
Overtrædelser i henhold til direktiv (EU) 2017/1371
Opdagelse
Dato for opdagelse (første administrative eller retslige konstatering)
Begrundelse for at udføre en kontrol (hvorfor)
Kontroltype og/eller kontrolmetode (hvordan)
Kontrol udført efter udbetaling af offentligt bidrag
Kompetent myndighed
OLAF-sag
OLAF-nummer — Reference
OLAF-nummer — År
OLAF-nummer — Sekvens
Status
Samlet beløb
Finansiel virkning
Udgifter — EU-bidrag
Udgifter — Nationalt bidrag
Udgifter — Offentligt bidrag
Udgifter — Privat bidrag
Udgifter — I alt
Uregelmæssigt beløb — EU-bidrag
Uregelmæssige beløb — Nationalt bidrag
Uregelmæssige beløb — Offentligt bidrag
heraf ikke betalt — EU-bidrag
heraf ikke betalt — Nationalt bidrag
heraf ikke betalt — Offentligt bidrag
heraf betalt — EU-bidrag
heraf betalt — Nationalt bidrag
heraf betalt — Offentligt bidrag
Bemærkninger
Sanktioner
Procedurer
Procedurer indledt med henblik på pålæggelse af sanktioner
Type procedure
Startdato for procedure
(Forventet) slutdato for procedure
Status for procedure
Sanktioner
Sanktioner
Sanktioner — Kategori
Sanktioner — Type
Anvendte sanktioner
Beløb vedrørende økonomiske sanktioner
Slutdato for procedure
Bemærkninger
Bemærkninger
Bemærkninger — Indberettende myndighed
Bilag
Bilag
Bilag beskrivelse
Anmodning om annullering
Årsager til annullering
Afvisningsgrunde
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1
)
  
            
EUT C 316 af 27.11.1995, s. 49
.
(
2
)
  Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (
EUT L 193 af 30.7.2018, s. 1
).
BILAG XIII
Elementer i revisionssporet — artikel 69, stk. 6
For så vidt angår EU-bidrag baseret på enhedsomkostninger, faste beløb og faste takster, som refunderes af Kommissionen i henhold til artikel 94, og på finansiering, der ikke er knyttet til omkostninger, som refunderes af Kommissionen i henhold til artikel 95, er kun de elementer, der er anført i afsnit III og IV, nødvendige.
I.
Obligatoriske elementer i revisionsspor for tilskud i de former, der er omhandlet i artikel 53, stk. 1, litra a)-e):
1.
dokumentation, der gør det muligt at verificere de udvælgelseskriterier, som forvaltningsmyndigheden anvender, samt dokumentation vedrørende overordnede udvælgelsesprocedure og godkendelse af operationer
2.
dokumenter (tilskudsaftale eller tilsvarende), der fastlægger betingelserne for støtte, og som er undertegnet af støttemodtageren og forvaltningsmyndigheden/det bemyndigede organ
3.
regnskabsregistreringer for de betalingsanmodninger, der indgives af støttemodtageren, sådan som de er registreret i forvaltningsmyndighedens/det bemyndigede organs elektroniske system
4.
dokumentation om verificeringer vedrørende kravene om at undlade flytning og om varighed som fastsat i artikel 65, artikel 66, stk. 2, og artikel 73, stk. 2, litra h)
5.
bevis for betaling af det offentlige bidrag til støttemodtageren og for, hvilken dato betalingen blev foretaget
6.
dokumentation for, at forvaltningsmyndigheden/det bemyndigede organ har foretaget administrativ kontrol og, hvis det er relevant, inspektion på stedet
7.
oplysninger om revisioner, som er gennemført
8.
dokumentation vedrørende opfølgning af forvaltningsmyndigheden/det bemyndigede organ med henblik på forvaltningsverificeringer og revisionsresultater
9.
dokumentation, der viser verificering af overholdelse af gældende lovgivning
10.
data i forbindelse med output- og resultatindikatorer, der muliggør afstemning med de tilhørende mål og delmål
11.
dokumentation vedrørende finansielle korrektioner af og fradrag i de udgifter, der er anmeldt til Kommissionen for at sikre overholdelse af artikel 98, stk. 6, og som forvaltningsmyndigheden/det bemyndigede organ/det organ, der har fået overdraget regnskabsfunktionen, har foretaget
12.
for tilskud i den form, der er omhandlet i artikel 53, stk. 1, litra a), fakturaer (eller andre dokumenter med tilsvarende bevisværdi) og kvittering for, at støttemodtageren har betalt dem, samt støttemodtagerens regnskabsregistreringer vedrørende udgifter, der er anmeldt til Kommissionen
13.
for tilskud i de former, der er omhandlet i artikel 53, stk. 1, litra b), c) og d), hvis det er relevant, dokumenter, der begrunder metoden for fastsættelse af enhedsomkostninger, faste beløb og faste takster; de omkostningskategorier, som blev lagt til grund for beregningen; dokumentation for omkostninger, der er anmeldt under andre omkostningskategorier, og hvorpå der benyttes faste takster; udtrykkeligt samtykke fra forvaltningsmyndigheden om budgetforslaget på det dokument, hvori støttebetingelserne er fastlagt; dokumentation for bruttopersonaleomkostninger og beregning af timesatsen; og hvis der anvendes forenklede omkostningsmodeller baseret på eksisterende metoder, dokumentation, der bekræfter overholdelse af lignende operationstyper og af den dokumentation, der kræves i overensstemmelse med den eksisterende metode, hvis en sådan findes.
II.
Obligatoriske elementer i revisionsspor for finansielle instrumenter:
1.
dokumenter om oprettelsen af det finansielle instrument, såsom finansieringsaftaler, mv.
2.
dokumenter, der identificerer de beløb, der var bidrag ydet til det finansielle instrument fra hvert program og under hver prioritet, de udgifter, der er støtteberettigede under hvert program, samt renter og anden indtjening, der er genereret af støtte fra fondene og genanvendelse af midler, der kan henføres til fondene, jf. artikel 60 og 62
3.
dokumenter om, hvordan det finansielle instrument fungerer, herunder vedrørende overvågning, rapportering og verificering
4.
dokumenter vedrørende afslutningen af programbidrag og afviklingen af det finansielle instrument
5.
dokumenter om forvaltningsomkostningerne og -gebyrerne
6.
ansøgningsskemaer eller tilsvarende, der indgives af slutmodtagerne sammen med bilag, herunder forretningsplaner, og tidligere årsregnskaber, hvis det er relevant
7.
tjeklister og rapporter fra de organer, der gennemfører det finansielle instrument
8.
erklæringer, der er foretaget i forbindelse med de minimis-støtte
9.
aftaler, der er undertegnet i forbindelse med støtten fra det finansielle instrument, herunder til egenkapital, lån, garantier eller andre former for investeringer, der er ydet til slutmodtagerne
10.
dokumentation for, at den støtte, der er ydet via det finansielle instrument, vil blive anvendt til det tiltænkte formål
11.
fortegnelser over de finansielle strømme mellem forvaltningsmyndigheden og det finansielle instrument, og inden for det finansielle instrument på alle niveauer, helt ned til slutmodtagerne, og i forbindelse med garantier bevis for, at de underliggende lån er blevet udbetalt
12.
særskilte fortegnelser eller regnskabskoder for programbidrag udbetalt af eller garantier afsat af det finansielle instrument til slutmodtageren.
III.
Obligatoriske elementer i revisionsspor for Kommissionens refusion af EU-bidraget i henhold til artikel 94, der skal opbevares af forvaltningsmyndigheden/det bemyndigede organ:
1.
dokumentation for Kommissionens forudgående godkendelse af de typer af operationer, der er omfattet af enhedsomkostninger, faste beløb og faste takster, definitionen af tilknyttede beløb og takster samt metoder til tilpasning af beløbene (programgodkendelse eller -ændring)
2.
dokumentation for de omkostningskategorier og beløb, som blev lagt til grund for den beregning, som den faste takst finder anvendelse på
3.
dokumentation for, at betingelserne for Kommissionens refusion er opfyldt
4.
dokumentation for justering af beløbene, hvis det er relevant
5.
dokumentation for beregningsmetoden, hvis artikel 94, stk. 2, andet afsnit, litra a), benyttes
6.
dokumentation vedrørende udvælgelse og godkendelse af operationer, der er omfattet af Kommissionens refusion af EU-bidrag på grundlag af forenklede omkostningsmodeller
7.
et dokument, der fastlægger betingelserne for støtte, og som er undertegnet af støttemodtageren og forvaltningsmyndigheden/det bemyndigede organ, med angivelse af, hvilken form for støtte der er ydet til støttemodtagere
8.
dokumentation for forvaltningsverificeringer og revisioner foretaget i overensstemmelse med artikel 94, stk. 3, tredje afsnit
9.
bevis for betaling af det offentlige bidrag til støttemodtageren og for, hvilken dato betalingen blev foretaget.
IV.
Obligatoriske elementer i revisionsspor for Kommissionens refusion af EU-bidraget i henhold til artikel 95, der skal opbevares af forvaltningsmyndigheden/det bemyndigede organ:
1.
dokumentation for Kommissionens forudgående godkendelse af, hvilke betingelser der skal opfyldes, eller hvilke resultater der skal opnås, og tilsvarende beløb (programgodkendelse eller -ændring)
2.
dokumentation vedrørende udvælgelse og godkendelse af operationer, der er omfattet af Kommissionens refusion af EU-bidrag på grundlag af artikel 95 (finansiering, der ikke er knyttet til omkostninger)
3.
et dokument, der fastlægger betingelserne for støtte, og som er undertegnet af støttemodtageren og forvaltningsmyndigheden/det bemyndigede organ, med angivelse af, hvilken form for støtte der er ydet til støttemodtagere
4.
dokumentation for forvaltningsverificeringer og revisioner foretaget i overensstemmelse med artikel 95, stk. 3, andet afsnit
5.
bevis for betaling af det offentlige bidrag til støttemodtageren og for, hvilken dato betalingen blev foretaget
6.
dokumentation for, at betingelserne er opfyldt, eller at resultaterne er opnået, på hvert trin, hvis dette gøres trinvist, og inden de samlede udgifter anmeldes til Kommissionen.
BILAG XIV
Systemer til elektronisk dataudveksling mellem programmyndigheder og støttemodtagere — artikel 69, stk. 8
1.
Programmyndighedernes ansvarsområder vedrørende elektroniske dataudvekslingssystemers karakteristika
1.1.
at sikre datasikkerheden, dataintegriteten, datafortroligheden og autentificeringen af afsenderen i overensstemmelse med denne forordnings artikel 69, stk. 6, artikel 69, stk. 8, artikel 72, stk. 1, litra e), og artikel 82
1.2.
at sikre tilgængelighed og drift i og uden for normal kontortid (undtagen under teknisk vedligeholdelse)
1.3.
at sikre, at systemet sigter mod at gøre brug af logiske, enkle og intuitive funktioner og en logisk, enkel og intuitiv grænseflade
1.4.
at anvende funktioner i systemet for:
a)
interaktive formularer eller formularer, der er udfyldt af systemet på forhånd på grundlag af de data, der registreres i systemet i de forskellige faser af procedurerne
b)
automatiske beregninger, hvis det er relevant
c)
automatiske indbyggede kontroller til at modvirke gentagen udveksling af identiske dokumenter eller oplysninger
d)
systemskabte varslinger, der skal informere støttemodtageren om, at visse handlinger kan foretages
e)
onlinestatusopfølgning, der giver støttemodtageren mulighed for at følge med i projektets aktuelle status
f)
alle tidligere tilgængelige data og dokumenter, der er behandlet i det elektroniske dataudvekslingssystem
1.5.
at sikre registerføring og datalagring i systemet, således at der kan foretages administrativ kontrol af de betalingsanmodninger, der er indgivet af støttemodtagere i overensstemmelse med artikel 74, stk. 2, og revision.
2.
Programmyndighedernes ansvarsområder vedrørende metoderne for fremsendelse af dokumenter og data til alle udvekslinger
2.1.
at sikre anvendelsen af en elektronisk signatur, som er forenelig med én af de tre typer elektronisk signatur, der er defineret i Europa-Parlamentets og Rådets forordning (EU) nr. 910/2014 
(
1
)
2.2.
at registrere datoen for fremsendelse af dokumenter og data fra støttemodtageren til programmyndighederne og omvendt
2.3.
at sikre adgangen til elektroniske dataudvekslingssystemer enten direkte via en interaktiv brugergrænseflade (dvs. en webapplikation) eller via en teknisk grænseflade, der giver mulighed for automatisk synkronisering og fremsendelse af data mellem støttemodtagernes og medlemsstaternes systemer
2.4.
at sikre beskyttelsen af personoplysninger for enkeltpersoner og fortroligheden af forretningshemmeligheder for juridiske enheder i overensstemmelse med Europa-Parlamentets og Rådets direktiv 2002/58/EF 
(
2
)
 og forordning (EU) 2016/679.
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1
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  Europa-Parlamentets og Rådets forordning (EU) nr. 910/2014 af 23. juli 2014 om elektronisk identifikation og tillidstjenester til brug for elektroniske transaktioner på det indre marked og om ophævelse af direktiv 1999/93/EF (
EUT L 257 af 28.8.2014, s. 73
).
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2
)
  Europa-Parlamentets og Rådets direktiv 2002/58/EF af 12. juli 2002 om behandling af personoplysninger og beskyttelse af privatlivets fred i den elektroniske kommunikationssektor (direktivet om privatlivets fred og elektronisk kommunikation) (
EFT L 201 af 31.7.2002, s. 37
).
BILAG XV
SFC2021: system til elektronisk dataudveksling mellem medlemsstaterne og Kommissionen — artikel 69, stk. 9
1.   Kommissionens ansvarsområder
1.1.
at sikre driften af et elektronisk dataudvekslingssystem ("SFC2021") til alle officielle udvekslinger af oplysninger mellem medlemsstaterne og Kommissionen. SFC2021 skal mindst indeholde de oplysninger, der er angivet i de modeller, der er udarbejdet i overensstemmelse med denne forordning
1.2.
at sikre følgende specifikationer for SFC2021:
a)
interaktive formularer eller formularer, der er udfyldt af systemet på forhånd på baggrund af de data, der allerede er registreret i systemet
b)
automatiske udregninger, hvis dette kan mindske brugernes registreringsarbejde
c)
automatiske indbyggede kontrolmekanismer til at kontrollere de fremsendte datas indbyrdes sammenhæng og disse datas overensstemmelse med gældende regler
d)
systemgenererede advarsler, der advarer brugerne af SFC2021 om, at visse handlinger kan eller ikke kan udføres
e)
onlinestatusopfølgning af, hvordan de indlæste oplysninger behandles i systemet
f)
adgang til datahistorik med hensyn til alle de oplysninger, der er indlæst for et program
g)
adgang til en obligatorisk elektronisk signatur som omhandlet i forordning (EU) nr. 910/2014, der vil blive anerkendt som bevis i retssager
1.3.
at sikre en informationsteknologisk sikkerhedspolitik for SFC2021 for personale, der benytter systemet i overensstemmelse med de relevante EU-regler, navnlig Kommissionens afgørelse (EU, Euratom) 2017/46 
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1
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 og gennemførelsesbestemmelserne hertil
1.4.
at udpege én eller flere personer som ansvarlige for at definere, vedligeholde og sikre korrekt anvendelse af SFC2021's sikkerhedspolitik.
2.   Medlemsstaternes ansvarsområder
2.1.
at sikre, at programmyndighederne i den medlemsstat, der er udpeget i overensstemmelse med artikel 71, stk. 1, og de organer, der er udpeget til at varetage visse opgaver under forvaltningsmyndighedens eller revisionsmyndighedens ansvar i overensstemmelse med artikel 71, stk. 2 og 3, indlæser de oplysninger i SFC2021, der skal fremsendes, og som de er ansvarlige for, samt evt. efterfølgende opdateringer heraf
2.2.
at sikre verificeringen af oplysninger, der er indgivet af en anden person end den person, som har indlæst dataene til fremsendelsen
2.3.
at tilvejebringe ordninger for adskillelsen af ovennævnte opgaver gennem medlemsstatens forvaltnings- og kontrolinformationssystemer, der automatisk forbindes med SFC2021
2.4.
at udnævne én eller flere personer som ansvarlige for forvaltningen af adgangsrettigheder til at varetage følgende opgaver:
a)
at identificere brugere, der har anmodet om adgang, idet det sikres, at disse brugere er ansat i organisationen
b)
at informere brugerne om deres forpligtelser til at sikre systemets sikkerhed
c)
at kontrollere, at brugerne er berettigede til at have det nødvendige sæt rettigheder i forhold til deres opgaver og hierarkiske position
d)
at anmode om, at adgangsrettighederne ophører, når disse adgangsrettigheder ikke længere er nødvendige eller berettigede
(e)
straks at rapportere mistænkelige begivenheder, der kunne give anledning til at betvivle systemets sikkerhed
f)
at sikre, at data til identifikation af brugerne til stadighed er pålidelige, ved at rapportere enhver ændring
g)
at træffe de nødvendige forholdsregler i forhold til databeskyttelse og fortrolig behandling af forretningshemmeligheder i overensstemmelse med EU-regler og nationale regler
h)
at informere Kommissionen om enhver forandring, der påvirker medlemsstatens myndigheders eller SFC2021-brugernes evne til at udføre de opgaver, der henvises til i punkt 2.1, eller deres personlige evne til at varetage de opgaver, der henvises til i litra a)-g)
2.5.
at tilvejebringe ordninger for at sikre beskyttelsen af personoplysninger for enkeltpersoner og fortroligheden af forretningshemmeligheder for juridiske enheder i overensstemmelse med direktiv 2002/58/EF, forordning (EU) 2016/679 og forordning (EU) 2018/1725
2.6.
at vedtage nationale, regionale eller lokale informationssikkerhedspolitikker for adgang til SFC2021 baseret på en risikovurdering, der gælder for alle de myndigheder, der benytter SFC2021, og som omfatter følgende aspekter:
a)
de IT-sikkerhedsmæssige aspekter af det arbejde, der udføres af den eller de personer, der er ansvarlige for at forvalte adgangsrettighederne, som omhandlet i punkt 2.4 i afsnit II, i tilfælde af at de anvendes direkte
b)
for nationale, regionale eller lokale computersystemer, der er forbundet med SFC2021 gennem en teknisk grænseflade som omhandlet i punkt 2.3, kan sikkerhedsforanstaltningerne bringes i overensstemmelse med sikkerhedskravene for SFC2021 og omfatter:
i)
fysisk sikkerhed
ii)
datamedier og adgangskontrol
iii)
kontrol af lagring
iv)
adgangs- og kodeordskontrol
v)
overvågning
vi)
forbindelse med SFC2021
vii)
kommunikationsinfrastruktur
viii)
forvaltning af de menneskelige ressourcer inden, under og efter ansættelse
ix)
håndtering af hændelser
2.7.
at gøre det dokument, der er omhandlet i punkt 2.6, tilgængeligt for Kommissionen efter anmodning
2.8.
at udpege én eller flere personer som ansvarlige for at vedligeholde og sikre gennemførelsen af de nationale, regionale eller lokale IT-sikkerhedspolitikker, og som fungerer som kontaktperson(er) med den eller de personer, der er udpeget af Kommissionen, og som er omhandlet i punkt 1.4.
3.   Kommissionens og medlemsstaternes fælles ansvarsområder
3.1.
at sikre adgang enten direkte gennem en interaktiv brugergrænseflade (dvs. en webapplikation) eller gennem en teknisk grænseflade, der bruger forudbestemte protokoller (dvs. webtjenester), der giver mulighed for automatisk synkronisering og fremsendelse af data mellem medlemsstaternes informationssystemer og SFC2021
3.2.
at registrere datoen for medlemsstatens elektroniske fremsendelse af oplysninger til Kommissionen eller omvendt i elektronisk dataudveksling, som vil være datoen for indgivelsen for det pågældende dokument
3.3.
at sikre, at officielle data udelukkende udveksles gennem SFC2021, undtagen i tilfælde af force majeure, og at oplysningerne i de elektroniske formularer i SFC2021 (herefter benævnt "strukturerede data") ikke bliver erstattet af ikkestrukturerede data, og at strukturerede data i tilfælde af uoverensstemmelser gives forrang over ikkestrukturerede data.
I tilfælde af force majeure, en fejlfunktion i SFC2021 eller manglende forbindelse til SFC2021 i mere end én arbejdsdag i løbet af den sidste uge inden en lovhjemlet frist for fremlæggelse af oplysninger eller i perioden fra 18. til 26. december eller fem arbejdsdage på andre tidspunkter kan udveksling af oplysninger mellem medlemsstaterne og Kommissionen finde sted på papir ved brug af modellerne i denne forordning, og datoen for indgivelse vil i givet fald være poststemplets dato på det pågældende dokument. Så snart force majeure-forholdet ophører, indlæser den berørte part straks de oplysninger i SFC2021, der allerede er indsendt i papirform
3.4.
at sikre overholdelsen de IT-sikkerhedspolitiske vilkår og betingelser, der er offentliggjort i SFC2021-portalen, og de foranstaltninger, der er gennemført af Kommissionen i SFC2021, for at sikre fremsendelsen af data, særlig i forbindelse med anvendelsen af den tekniske grænseflade, der er omhandlet i punkt 2.3
3.5.
at gennemføre og sikre effektiviteten af de sikkerhedsforanstaltninger, der er vedtaget for at beskytte de data, de har lagret og fremsendt gennem SFC2021
3.6.
at opdatere og foretage en årlig gennemgang af SFC2021's IT-sikkerhedspolitik og de relevante nationale, regionale og lokale IT-sikkerhedspolitikker i tilfælde af teknologiske forandringer, konstatering af nye trusler eller andre relevante udviklinger.
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  Kommissionens afgørelse (EU, Euratom) 2017/46 af 10. januar 2017 om kommunikations- og informationssystemernes sikkerhed i Europa-Kommissionen (
EUT L 6 af 11.1.2017, s. 40
).
BILAG XVI
Model for beskrivelse af forvaltnings- og kontrolsystemet — artikel 69, stk. 11
1.   GENERELT
1.1.
Oplysninger indgivet af:
—
medlemsstat:
—
programmets/programmernes titel og CCI-nr. (samtlige programmer, som henhører under forvaltningsmyndigheden, hvis der er tale om et fælles forvaltnings- og kontrolsystem):
—
den primære kontaktpersons navn og e-mailadresse (det organ, der er ansvarligt for beskrivelsen):
1.2.
De indsendte oplysninger beskriver situationen pr.: (dd/mm/åå)
1.3.
Systemstruktur (generelle oplysninger og rutediagram, der viser den organisatoriske forbindelse mellem de myndigheder/organer, der er involveret i forvaltnings- og kontrolsystemet)
1.3.1.
Forvaltningsmyndighed (navn, adresse og kontaktperson i forvaltningsmyndigheden)
1.3.2.
Bemyndigede organer (navn, adresse og kontaktperson i de bemyndigede organer)
1.3.3.
Det organ, der varetager regnskabsfunktionen (navn, adresse og kontaktperson i forvaltningsmyndigheden eller programmyndigheden, der varetager regnskabsfunktionen)
1.3.4.
Angiv, hvordan princippet om adskillelse af funktioner mellem og inden for sådanne myndigheder overholdes
2.   FORVALTNINGSMYNDIGHEDEN
2.1.
Forvaltningsmyndigheden — beskrivelse af den tilrettelæggelse og de procedurer, der er forbundet med dens funktioner og opgaver, der er fastsat ved artikel 72-75
2.1.1.
Forvaltningsmyndighedens status (nationalt, regionalt eller lokalt offentligt organ eller privat organ) samt det organ, som den er en del af
2.1.2.
Nærmere beskrivelse af de funktioner og opgaver, der varetages direkte af forvaltningsmyndigheden
2.1.3.
Hvis det er relevant, en nærmere beskrivelse af de funktioner og opgaver, som forvaltningsmyndigheden formelt har overdraget til hver enkelt bemyndiget organ, identificering af de bemyndigede organer samt overdragelsens art. Der bør henvises til relevante dokumenter (skriftlige aftaler)
2.1.4.
Procedurer for overvågning af de funktioner og opgaver, som forvaltningsmyndigheden eventuelt har overdraget
2.1.5.
Rammer, der skal sikre, at der foretages en passende risikostyring, når dette er nødvendigt, navnlig i tilfælde af større ændringer af forvaltnings- og kontrolsystemet
2.1.6.
Organigram for forvaltningsmyndigheden og oplysninger om dens forbindelser til andre organer eller afdelinger (interne eller eksterne), der varetager funktioner og opgaver som foreskrevet i artikel 72-75
2.1.7.
Angivelse af planlagt tildeling af midler i forhold til forvaltningsmyndighedens forskellige funktioner (herunder oplysninger om evt. planlagt outsourcing og i givet fald omfanget heraf)
3.   ORGAN, DER VARETAGER REGNSKABSFUNKTIONEN
3.1.
Status for og beskrivelse af den tilrettelæggelse og de procedurer, der er forbundet med de funktioner, som varetages af det organ, der varetager regnskabsfunktionen
3.1.1.
Status for det organ, der varetager regnskabsfunktionen (nationalt, regionalt eller lokalt offentligt eller privat organ) samt det organ, som den er en del af
3.1.2.
Beskrivelse af de funktioner og opgaver, som varetages af det organ, der varetager regnskabsfunktionen som fastsat i artikel 76
3.1.3.
Beskrivelse af, hvordan arbejdet er tilrettelagt (arbejdsgange, processer, intern arbejdsfordeling), hvilke procedurer der finder anvendelse, hvornår og hvordan disse overvåges, osv.
3.1.4.
Angivelse af planlagt tildeling af midler i forhold til de forskellige regnskabsmæssige opgaver
4.   ELEKTRONISKE SYSTEMER
4.1.
Beskrivelse af det eller de elektroniske systemer med tilhørende rutediagram (centralt eller fælles netværkssystem eller decentralt system med forbindelse mellem systemerne) til:
4.1.1.
elektronisk registrering og lagring af data om hver enkelt operation, herunder evt. data om individuelle deltagere og opdeling af data vedrørende indikatorer, hvis dette er fastsat i denne forordning
4.1.2.
sikring af, at regnskaber eller regnskabskoder for hver operation registreres og lagres, og at disse regnskaber eller regnskabskoder støtter de data, som kræves til udarbejdelse af betalingsanmodninger og regnskaber
4.1.3.
opbevaring af regnskaber eller føring af særskilte regnskabskoder for de udgifter, der er angivet til Kommissionen, og det tilsvarende offentlige bidrag, som er udbetalt til støttemodtagerne
4.1.4.
registrering af alle beløb, der trækkes tilbage i løbet af regnskabsåret, jf. artikel 98, stk. 3, litra b), og som fraregnes i regnskaberne, jf. artikel 98, stk. 6, og begrundelsen for disse tilbagetrækninger og fradrag
4.1.5.
angivelse af, om systemerne fungerer effektivt og kan registrere ovennævnte data pålideligt på den dato, hvor denne beskrivelse udarbejdes som anført i punkt 1.2
4.1.6.
beskrivelse af procedurerne til sikring af de elektroniske systemers sikkerhed, integritet og fortrolighed.
BILAG XVII
Data, der skal registreres og lagres elektronisk om hver enkelt operation — artikel 72, stk. 1, litra e)
I dette bilag fastlægges de data, der skal registreres, uden at der fastlægges en særlig struktur for det elektroniske system (f.eks. kan oplysninger, der indgår i en linje med henblik på dette bilag, opdeles i flere datafelter i det berørte elektroniske system).
Dataene i tabellens første kolonne er nødvendige for operationer, der støttes af en af de fonde, der er omfattet af denne forordning, medmindre andet er angivet i anden kolonne. Kun datafelter, der er relevante for den pågældende operation, skal udfyldes. For operationer med finansielle instrumenter, registreres og lagres også oplysninger i de afsnit, der udtrykkeligt henviser til finansielle instrumenter.
Hvis en operation støttes af mere end ét program, én prioritet, én fond eller under mere end én regionskategori, skal de i felt 28-123 i dette bilag omhandlede oplysninger registreres på en måde, der gør det muligt at finde dataene opdelt efter program, prioritet, fond og regionskategori.
Desuden skal de oplysninger, der henvises til i felt 46-152 i dette bilag (data vedrørende indberetningskrav i henhold til artikel 42 og bilag VII) registreres på en måde, der gør det muligt at finde dataene opdelt efter specifikke målsætninger.
Datafelter
Fonde, for hvilke der ikke kræves data
Data om støttemodtageren
 (
1
)
(
2
)
1.
Navn og entydig identifikator for hver støttemodtager, hvis det er relevant
2.
Oplysninger om, hvorvidt støttemodtageren er et offentligretligt eller privatretligt organ, en enhed med eller uden status som juridisk person eller en fysisk person. Hvis der er tale om en fysisk person, fødselsdato og nationalt ID-nr. Hvis der er tale om et offentligretligt eller privatretligt organ eller en enhed med eller uden status som juridisk person, moms- eller skatteregistreringsnummer
3.
Oplysninger om alle støttemodtagerens reelle ejere som defineret i artikel 3, nr. 6), i direktiv (EU) 2015/849, dvs. fornavn(e) og efternavn(e), fødselsdato(er) og momsregistreringsnummer (-numre) eller skatteregistreringsnummer (-numre)
Medlemsstaterne kan opfylde dette krav ved at anvende de oplysninger, der lagres i registrene, jf. artikel 30 i direktiv (EU) 2015/849, forudsat at der er indsat et entydigt registreringsnummer.
4.
Oplysninger om, hvorvidt støttemodtageren er det organ, der modtager støtten (i forbindelse med statsstøtte) eller yder støtten (i forbindelse med de minimis-støtte)
5.
Kun for OPP-operationer, oplysninger om, hvorvidt støttemodtageren er det offentlige organ, der iværksætter OPP'et, eller den private partner, som er udvalgt til gennemførelse heraf
6.
Kun for fonde for mindre projekter (Interreg), oplysninger om, hvorvidt støttemodtageren af en fond for mindre projekter er en grænseoverskridende retlig enhed, en Europæisk gruppe for territorialt samarbejde eller et organ, der har status som juridisk person
Finder ikke anvendelse på EFRU under målet om investeringer i beskæftigelse og vækst, ESF+, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
7.
Støttemodtagerens kontaktoplysninger
Data om støttemodtageren i forbindelse med finansielle instrumenter
8.
Oplysninger om, hvorvidt støttemodtageren er:
a)
det organ, der gennemfører en holdingfond
b)
hvis der ikke findes nogen holdingfondstruktur, det organ, der gennemfører en særlig fond, eller
c)
hvis forvaltningsmyndigheden gennemfører det finansielle instrument direkte, oplysninger om forvaltningsmyndigheden
Data om operationen
9.
Operationens navn og entydige identifikator
10.
Kort beskrivelse af operationen Oplysninger om, hvad der finansieres, og om de centrale målsætninger
11.
Oplysninger om, hvorvidt operationen er omfattet af bestemmelserne i artikel 94 eller 95
12.
Oplysninger om, hvorvidt operationen er af strategisk betydning
13.
Oplysninger om, hvorvidt operationen er i henhold til artikel 12, stk. 1, i IGFV-forordningen, artikel 12, stk. 1, i FIS-forordningen og artikel 15, stk. 1, i AMIF-forordningen eller er en specifik aktion eller en aktion, der er opført i bilag IV til disse forordninger, eller operationel støtte eller krisebistand
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO eller EHFAF
14.
Dato for indgivelse af ansøgningen om operationen
15.
Startdato ifølge det dokument, der fastlægger støttebetingelserne
16.
Slutdato ifølge det dokument, der fastlægger støttebetingelserne
17.
Dato, hvor operationen faktisk blev fysisk fuldført eller fuldt ud gennemført
18.
Det organ, der har udstedt det dokument, der fastlægger støttebetingelserne
19.
Dato for det dokument, der fastlægger støttebetingelserne, og dato for eventuelle ændringer heraf
20.
Oplysninger om, hvorvidt den offentlige støtte til operationen udgør statsstøtte
21.
Oplysninger om, hvorvidt den offentlige støtte til operationen udgør de minimis-støtte
22.
Oplysninger om, hvorvidt operationen er en OPP-operation
23.
Oplysninger om, hvorvidt støttemodtageren eller andre enheder, der gennemfører operationen i overensstemmelse med Unionens udbudsregler, anvender kontrahenter, og i bekræftende fald, når de tilsvarende kontrakter er underskrevet, oplysninger om:
a)
alle kontrahenter, herunder kontrahentens/kontrahenternes navn og momsregistreringsnummer eller skatteregistreringsnummer,
b)
og kontrahentens reelle ejere som defineret i artikel 3, stk. 6, i direktiv (EU) 2015/849, dvs. fornavn (e) og efternavn(e), fødselsdato(er) og momsregistreringsnummer (-numre) eller skatteregistreringsnummer (-numre) for disse reelle ejere og
c)
kontrakter (kontraktens dato, navn, reference og kontraktbeløb)
Medlemsstaterne kan opfylde kravet i litra b) ved at anvende de oplysninger, der lagres i registrene, jf. artikel 30 i direktiv (EU) 2015/849, forudsat at der er indsat et entydigt registreringsnummer.
Oplysninger i dette felt er kun påkrævet, når der er tale om offentlige udbudsprocedurer, der ligger over Unionens tærskelværdier.
24.
Oplysninger
 (
3
)
 om, hvorvidt kontrahenten, jf. felt 23, benytter underkontrahenter, og i bekræftende fald, når de tilsvarende underkontrakter er underskrevet, oplysninger om alle underkontrahenter, der er anført i (kontrahentens) udbudsdokumenter, dvs. navn og momsregistreringsnummer eller skatteregistreringsnummer og oplysninger om underkontrakter (kontraktens dato, navn, reference og kontraktbeløb)
Kravet om registrering af oplysningerne i dette felt finder anvendelse fra et år efter denne forordnings ikrafttræden.
25.
Oplysninger om, hvorvidt støttemodtageren med henblik på gennemførelsen af operationen videregiver tilskuddet til andre enheder. I bekræftende fald, oplysninger om deres navn, momsregistreringsnummer eller skatteregistreringsnummer og oplysninger om aftaler mellem dem og støttemodtageren (dato for aftale, reference og aftalebeløb)
26.
Kun hvis de samlede omkostninger ved operationen (inklusive moms) overstiger 5 mio. EUR, oplysninger om, hvorvidt moms på udgifter afholdt af støttemodtageren ikke kan tilbagebetales i henhold til den nationale momslovgivning (artikel 64, stk. 1, litra c))
27.
Operationens valuta (som fastsat i det dokument, der fastlægger støttebetingelserne)
28.
CCI for det eller de programmer, under hvilke(t) operationen støttes
29.
Prioritet(er) for det eller de programmer, under hvilke(t) operationen støttes
30.
Fond(e), hvorfra operation støttes. Hvis der er flere fonde eller andre EU-instrumenter, som operationen støttes fra, oplysninger om fordelingen, pro rata-beløbene osv.
31.
Oplysninger om, hvorvidt operationen er med deltagelse af et tredjeland eller finder sted i et tredjeland. I bekræftende fald angivelse af det pågældende tredjeland
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden eller FRO
32.
Kun for ESF+-støtte i henhold til den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), fødevaremængde:
a)
indkøbt af støttemodtageren
b)
tilvejebragt i henhold til artikel 17, stk. 2, i ESF+-forordningen
c)
leveret til de organer, der uddeler fødevarer til slutmodtagere, og
d)
leveret til slutmodtagere
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
33.
Kun for ESF+- støtte ydet under den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), mængde af elementær materiel bistand:
a)
indkøbt af støttemodtageren
b)
leveret til organer, der fordeler bistanden til slutmodtagere, og
c)
leveret til slutmodtagere
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
34.
Kun for ESF+- støtte, der ydes under den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), antal vouchere eller kort (eller andre instrumenter til indirekte levering), der udstedes og leveres til slutmodtagere, og som anvendes af slutmodtagere, samt oplysninger om det samlede udgiftsbeløb, der sættes ind på vouchere eller kort (eller andre indirekte leveringsinstrumenter), der leveres til slutmodtagere, og som anvendes af slutmodtagere
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
35.
Regionskategori(er), der berøres af operationen
Finder ikke anvendelse på Samhørighedsfonden, EHFAF, AMIF, FIS eller IGFV
Data, der er specifikke for operationer med finansielle instrumenter
36.
Oplysninger om, hvorvidt det finansielle instrument kombineres med programstøtte i form af tilskud, jf. artikel 58, stk. 5
37.
Oplysninger om, hvorvidt operationen med et finansielt instrument, gennemføres direkte af forvaltningsmyndigheden eller gennemføres under forvaltningsmyndighedens ansvar, jf. artikel 59, stk. 1 og 2
38.
Oplysninger om, hvorvidt operationen med et finansielt instrument, gennemføres over flere på hinanden følgende perioder, og i givet fald angivelse af de pågældende perioder nedenfor:
a)
2014-2020 og 2021-2027
b)
2021-2027 og efter 2027
39.
Når det finansielle instrument er organiseret gennem en holdingfond, oplysninger om det organ, der gennemfører en særlig fond under holdingfonden
40.
Procedure for udvælgelse af det organ, der gennemfører det finansielle instrument
41.
Det finansielle instruments retlige status, enten:
a)
en investering af programmidler i en juridisk enheds kapital, eller
b)
separate finansieringsblokke eller forvaltningskonti
42.
Støttemodtagerens kontaktoplysninger og, hvis det finansielle instrument er oprettet med en holdingfond, kontaktoplysninger for det organ, der gennemfører en særlig fond under holdingfonden
43.
Dato for undertegnelse af finansieringsaftalen mellem forvaltningsmyndigheden og det organ, der gennemfører en holdingfond eller en særlig fond uden en holdingfond
44.
Dato for undertegnelse af finansieringsaftalen mellem det organ, der gennemfører en holdingfond, og det organ, som gennemfører en særlig fond
45.
Dato for afslutning af den forhåndsvurdering, der er omhandlet i artikel 58, stk. 3
Data om interventionstyper
46.
Koder for interventionsområdedimension, for støtteform, for territorial gennemførelsesmekanisme og territorial fokus, for økonomisk aktivitet, for lokaliseringsdimension, for sporing af ligestilling og for makroregionale strategier og havområdestrategier, hvis det er relevant, i henhold til bilag I til denne forordning og bilag VII til forordningen om EFRU og Samhørighedsfonden samt bilag VI til AMIF-, FIS- og IGFV-forordningerne
Finder ikke anvendelse på EHFAF
47.
Kode(r) for sekundært ESF+-tema i henhold til bilag I til denne forordning
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
48.
Koder for aktionstype, gennemførelse og særlige temaer i henhold til bilag VI til AMIF-, FIS- og IGFV-forordningerne
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO eller EHFAF
Data om indikatorer for alle operationer (herunder operationer med finansielle instrumenter)
49.
Entydig identifikator og indikatornavn for hver af de fælles og/eller programspecifikke outputindikatorer, der er relevante for operationen
50.
For hver outputindikator:
a)
måleenhed
b)
målværdi for operationen, hvis det er relevant, opdelt efter køn, hvis det er relevant
c)
kumulerede opnåede værdier frem til dags dato, hvis det er relevant, opdelt efter køn, hvis det er relevant
d)
målopfyldelse (opnået værdi/målværdi), hvis det er relevant
Finder ikke anvendelse på EHFAF
51.
Delmålsværdi for hver outputindikator, hvis det er relevant, og opdelt efter køn, hvis det er relevant
Finder ikke anvendelse på ESF+-støtte ydet under den specifikke målsætning, der er fastsat i artikel 4, stk. 1, litra m), i ESF+-forordningen, eller på EHFAF, AMIF, FIS eller IGFV
52.
Entydig identifikator og entydigt identifikatornavn for hver af de fælles og/eller programspecifikke resultatindikatorer, der er relevante for operationen
53.
Opdeling af indikatorer, hvor det udtrykkeligt kræves i de fondsspecifikke forordninger
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO eller EHFAF
54.
Måleenhed for hver resultatindikator, hvis det er relevant
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO eller EHFAF
55.
Reference- og målværdi for hver resultatindikator for operationen, hvis det er relevant, og opdelt efter køn, hvis det er relevant, samt de opnåede værdier frem til dags dato og resultatindikatorens målopfyldelse (opnået værdi/målværdi)
Finder ikke anvendelse på EHFAF
Referenceværdi finder ikke anvendelse på ESF+, AMIF, FIS eller IGFV
Finansielle data, der er specifikke for operationer (i den valuta, der anvendes for operationen)
56.
Operationens samlede støtteberettigede omkostninger, som er godkendt i den seneste udgave af det dokument, der fastlægger støttebetingelserne
57.
Samlede støtteberettigede omkostninger, som der ydes offentlig støtte til
58.
Støtte fra fondene, som er udbetalt eller skal udbetales
Finansielle data, der er specifikke for operationer med finansielle instrumenter (i den valuta, der anvendes for operationen)
59.
Programbidrag, der er indgået forpligtelser for til et finansielt instrument, og som er godkendt i et dokument, der fastlægger støttebetingelserne (finansieringsaftale), heraf:
a)
offentligt bidrag
b)
fondenes bidrag fordelt på fonde
60.
Private eller offentlige midler, der er mobiliseret som supplement til fondene, efter produkt: lån, garantier, egenkapital eller kvasiegenkapital, tilskud inden for en operation med et finansielt instrument
61.
Renter og anden indtjening, der genereres af støtte fra fondene til finansielle instrumenter
62.
Renter og anden indtjening, der kan henføres til støtte fra de fonde, der er anvendt indtil udløbet af støtteberettigelsesperioden, som er anvendt til kapitalinvesteringer, samt betalinger af forvaltningsgebyrer og refusion af forvaltningsomkostninger
63.
Renter og anden indtjening, der kan henføres til de fonde, der ikke er anvendt indtil udløbet af støtteberettigelsesperioden
64.
Støtte fra de fonde, der anvendes til differentieret behandling af investorer, som arbejder i henhold til det markedsøkonomiske princip gennem en hensigtsmæssig deling af risiko og fortjeneste
65.
Tilbagebetalte midler, der kan henføres til støtte fra fondene, heraf tilbagebetaling af kapital eller indtjening eller andre indtægter og afkast
66.
Oplysninger om genanvendelse af tilbagebetalte midler, der kan henføres til støtte fra fondene i støtteberettigelsesperioden, med særskilt registrering af beløbene:
a)
genanvendt i samme eller andre finansielle instrumenter til yderligere investeringer i slutmodtagere
b)
til dækning af tab i det nominelle beløb af fondenes bidrag til det finansielle instrument som følge af negative renter og/eller
c)
for eventuelle forvaltningsomkostninger og -gebyrer i forbindelse med sådanne yderligere investeringer
67.
Genanvendelse af tilbagebetalte midler, der kan henføres til støtte fra fondene, inden for en periode på 8 år efter støtteberettigelsesperiodens udløb
68.
Samlet værdi af lån til og egenkapital- eller kvasiegenkapitalinvesteringer i slutmodtagere, der er garanteret med programmidler, og som faktisk er udbetalt til slutmodtagere
69.
Oplysninger om:
a)
den endelige modtager af støtte fra fondene, navn(e) og ID-nummer
b)
Den endelige modtagers reelle ejere som defineret i artikel 3, stk. 6, i direktiv (EU) 2015/849, herunder fornavn(e) og efternavn(e), fødselsdato(er) og momsregistreringsnummer (-numre) eller skatteregistreringsnummer (-numre)
c)
modtaget støtte (tilskud, lån, garanteret lån, egenkapital)
Medlemsstaterne kan opfylde kravet i litra b) ved at anvende de oplysninger, der lagres i registrene, jf. artikel 30 i direktiv (EU) 2015/849, forudsat at der er indsat et entydigt registreringsnummer heri.
Data om støttemodtagerens betalingsanmodninger
70.
Dato for modtagelse af hver betalingsanmodning fra støttemodtageren
71.
Dato for sidste udbetaling til støttemodtageren (med henblik på startdatoen for dokumentets opbevaringsperiode)
72.
Støtteberettigede udgifter i hver betalingsanmodning som udbetalt til støttemodtageren samt dato for betaling til støttemodtageren
73.
De samlede støtteberettigede udgifter, der er angivet i de(t) regnskabssystem (-systemer), som er medtaget i den endelige betalingsanmodning for regnskabsåret, og det samlede tilsvarende offentlige bidrag, der er udbetalt eller skal udbetales
74.
Kun for operationer med udgifter i tilknytning til operationer, der omfatter mere end én regionskategori, pro rata-fordeling af udgifter på regionskategorierne
Finder ikke anvendelse på ESF+, EHFAF, AMIF, FIS eller IGFV
75.
Kun for operationer med udgifter i tilknytning til operationer, der modtager støtte fra en eller flere fonde eller et eller flere programmer og fra andre EU-instrumenter, pro rata-fordeling af udgifter på hver fond og på programmet eller programmerne
76.
Datoer og kort beskrivelse af resultaterne af forvaltningsverificeringer af operationen
77.
Datoer og kort beskrivelse af resultaterne af revisioner på stedet af operationen
78.
Det organ, der varetager revisionsarbejdet eller verificeringen
Data om udgifter i betalingsanmodningen fra støttemodtageren — kun for udgifter baseret på faktiske omkostninger
79.
Støtteberettigede udgifter, der er angivet til Kommissionen på grundlag af de faktisk afholdte omkostninger, sammen med bidrag i naturalydelser og afskrivninger, hvis det er relevant
80.
Offentligt bidrag svarende til de støtteberettigede udgifter, der er angivet til Kommissionen på grundlag af de omkostninger, der faktisk er refunderet og udbetalt, sammen med bidrag i naturalydelser og afskrivninger, hvis det er relevant
81.
Kontrakttype og kontraktbeløb, hvis kontrakttildelingen er omfattet af bestemmelserne i Europa-Parlamentets og Rådets direktiv 2014/23/EU
 (
4
)
, 2014/24/EU
 (
5
)
 eller 2014/25/EU
 (
6
)
82.
Støtteberettigede udgifter, der er afholdt på grundlag af en kontrakt, hvis tildelingen af kontrakten er omfattet af bestemmelserne i direktiv 2014/23/EU, 2014/24/EU eller 2014/25/EU
83.
Den anvendte udbudsprocedure, hvis tildelingen af kontrakten er omfattet af bestemmelserne i direktiv 2014/23/EU, 2014/24/EU eller 2014/25/EU
84.
Kontrahentens/kontrahenternes og underkontrahentens/underkontrahenternes navn og momsregistreringsnummer eller skatteregistreringsnummer, hvis kontrakttildelingen er omfattet af bestemmelserne i direktiv 2014/23/EU, 2014/24/EU, 2014/25/EU eller nationale bestemmelser om offentlige udbud
 (
7
)
85
Den anvendte udbudsprocedure, kontraktbeløbet og de støtteberettigede udgifter, der er afholdt på grundlag af en kontrakt, hvis tildelingen af kontrakten er omfattet af bestemmelserne i Europa-Parlamentets og Rådets direktiv 2009/81/EF
 (
8
)
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO eller EHFAF
Data om udgifter i hver betalingsanmodning fra støttemodtageren — kun for udgifter baseret på enhedsomkostninger
86.
Støtteberettigede udgifter, der er angivet til Kommissionen på grundlag af enhedsomkostninger
87.
Offentligt bidrag svarende til de støtteberettigede udgifter, der er angivet til Kommissionen, og som er fastlagt på grundlag af enhedsomkostninger
88.
Definition af en enhed, der skal anvendes for hver enhedsomkostning
89.
Antal leverede enheder som anført i betalingsanmodningen for hver post for hver enhedsomkostning
90.
Enhedsomkostninger pr. enhed
Data om udgifter i hver betalingsanmodning fra støttemodtageren — kun for udgifter baseret på faste beløb
91.
Støtteberettigede udgifter, der er angivet til Kommissionen på grundlag af faste beløb
92.
Offentligt bidrag svarende til de støtteberettigede udgifter, der er angivet til Kommissionen, og som er fastlagt på grundlag af faste beløb
93.
For hvert faste beløb de resultater (output eller resultater) i overensstemmelse med det dokument, der fastlægger støttebetingelserne, som udgør grundlaget for udbetaling af faste beløb
94.
For hvert fast beløb det tilsvarende beløb i overensstemmelse med det dokument, der fastlægger støttebetingelserne
Data om udgifter i betalingsanmodningen fra støttemodtageren — kun for udgifter baseret på faste takster
95.
Støtteberettigede udgifter, der er angivet til Kommissionen, samt den faste takst i det dokument, der fastlægger støttebetingelserne
96.
Offentligt bidrag svarende til de støtteberettigede udgifter, der er angivet til Kommissionen, og som er fastlagt på grundlag af faste takster
Data om udgifter til finansielle instrumenter i betalingsanmodninger efter støttemodtagere
97.
Samlet programbidrag, der er udbetalt til slutmodtagere i tilfælde af lån, egenkapital og kvasiegenkapital, efter produkt:
a)
heraf fondenes samlede bidrag fordelt på fonde
b)
heraf det samlede beløb i national, offentlig medfinansiering
c)
heraf det samlede beløb i national, privat medfinansiering
98.
Samlede programbidrag afsat til garantikontrakter i overensstemmelse med artikel 68, stk. 1, litra b):
a)
heraf fondenes samlede bidrag fordelt på fonde
b)
heraf det samlede beløb i national, offentlig medfinansiering
99.
Samlet programbidrag svarende til betalinger til eller til fordel for slutmodtagere, hvis finansielle instrumenter kombineres med andre EU-bidrag i en samlet operation med et finansielt instrument:
a)
heraf fondenes samlede bidrag fordelt på fonde
b)
heraf det samlede beløb i national, offentlig medfinansiering
c)
heraf det samlede beløb i national, privat medfinansiering
100.
Oplysninger om forvaltningsomkostninger og -gebyrer, når organer, der gennemfører en holdingfond og/eller specifikke fonde, udvælges ved direkte tildeling, idet der skelnes mellem:
a)
for en holdingfond: efter finansielt produkt, der opererer inden for holdingfondstrukturen
b)
for specifikke fonde (etableret med eller uden holdingfondstruktur): efter finansielt produkt
101.
Forvaltningsomkostninger og -gebyrer, når organer, der gennemfører en holdingfond og/eller specifikke fonde, udvælges ved konkurrencebaseret udbud
Data om fradrag i regnskabet
102.
Dato og begrundelse for hvert fradrag foretaget i henhold til artikel 98, stk. 6, samt oplysninger om fradragstype
103.
Samlede støtteberettigede udgifter, der påvirkes af hvert fradrag (heraf beløb korrigeret som følge af revision)
104.
Offentligt bidrag, der påvirkes af hvert fradrag (heraf beløb korrigeret som følge af revision)
Data om betalingsanmodninger til Kommissionen (i EUR)
105.
Dato for indgivelse af hver betalingsanmodning med støtteberettigede udgifter fra operationen
106.
De samlede støtteberettigede udgifter afholdt af støttemodtageren og betalt i forbindelse med gennemførelsen af operationen, som indgår i hver betalingsanmodning
107.
Samlet offentligt bidrag til operationen, som indgår i hver betalingsanmodning
108.
Kun i tilfælde af statsstøtte, hvor der udbetales forskud i henhold til artikel 91, stk. 5, det beløb, der er udbetalt til støttemodtageren under operationen som forskud, og som indgår i en betalingsanmodning (dato og beløb)
109.
Kun i tilfælde af statsstøtte, hvor der udbetales forskud i henhold til artikel 91, stk. 5, det forskudsbeløb, der indgår i en betalingsanmodning, og som modsvares af udgifter afholdt af støttemodtageren inden for tre år efter udbetalingen af forskuddet
110.
Kun i tilfælde af statsstøtte, hvor der udbetales forskud i henhold til artikel 91, stk. 5, det beløb, der er udbetalt til støttemodtageren under operationen som forskud, der indgår i en betalingsanmodning, og som ikke modsvares af udgifter afholdt af støttemodtageren, og for hvilket treårsperioden endnu ikke er udløbet
111.
Kun for støtteordninger i henhold til artikel 107 i TEUF, det offentlige bidrag, der er udbetalt til støttemodtageren i forbindelse med støtteordninger i henhold til artikel 91, stk. 6, i denne forordning
Data om udgifter i hver betalingsanmodning fra medlemsstaten — kun for udgifter, for hvilke der er ydet EU-bidrag i henhold til artikel 94
112.
For hver type udgift i en betalingsanmodning, den dato, den blev betalt, og typen af medlemsstatens refusion til støttemodtageren
113.
Dato og kort beskrivelse af de revisioner og forvaltningsverificeringer, som medlemsstaten har foretaget med det formål at verificere, at betingelserne for Kommissionens refusion er opfyldt.
114.
Kun for godtgørelse af støtteberettigede udgifter i henhold til artikel 94, de støtteberettigede udgifter i overensstemmelse med den afgørelse, der er omhandlet i artikel 94, stk. 2, eller den delegerede retsakt, der er omhandlet i artikel 94, stk. 4, som indgår i hver betalingsanmodning
Data om udgifter i hver betalingsanmodning fra medlemsstaten — kun for udgifter, for hvilke der er ydet EU-bidrag i henhold til artikel 95
115.
Oplysninger om, hvilken type refusion medlemsstaten har ydet støttemodtageren, og hvilken form for støtte den modtager, samt datoen for refusion
116.
Dato og kort beskrivelse af de revisioner og forvaltningsverificeringer, som medlemsstaten har foretaget med det ene formål at verificere, at betingelserne for Kommissionens refusion er opfyldt
117.
Kun for godtgørelse af støtteberettigede udgifter i henhold til artikel 95, de støtteberettigede udgifter i overensstemmelse med den afgørelse, der er omhandlet i artikel 95, stk. 2, eller den delegerede retsakt, der er omhandlet i artikel 95, stk. 4, som indgår i hver betalingsanmodning
Specifikke data om betalingsanmodninger til Kommissionen (i EUR) for finansielle instrumenter
118.
Samlede programbidrag, der faktisk er udbetalt eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter i henhold til artikel 92, stk. 1
119.
Offentligt bidrag, der faktisk er udbetalt eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter i henhold til artikel 92, stk. 1
120.
Samlet programbidrag, der er udbetalt til finansielle instrumenter, og som er medtaget i den første betalingsanmodning
121.
Offentligt bidrag, der er udbetalt til det finansielle instrument, og som er medtaget i den første betalingsanmodning
122.
Samlede programbidrag, der faktisk er udbetalt eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter, og som er medtaget i betalingsanmodninger i overensstemmelse med artikel 92, stk. 2, litra b)
123.
Det tilsvarende offentlige bidrag, der faktisk er udbetalt eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter, og som er medtaget i betalingsanmodninger i overensstemmelse med artikel 92, stk. 2, litra b)
Regnskabsdata indsendt til Kommissionen i henhold til artikel 98, stk. 1, litra a) (i EUR)
124.
Datoen for indgivelse af hvert sæt regnskaber, herunder udgifter i forbindelse med en operation
125.
Operationens samlede støtteberettigede udgifter, der er angivet i regnskabssystemerne hos det organ, der varetager regnskabsfunktionen, og som er medtaget i regnskabet
126.
Samlet offentligt bidrag, der er ydet eller skal ydes til gennemførelse af operationen, svarende til de samlede støtteberettigede udgifter, der er angivet i regnskabssystemerne hos det organ, der varetager regnskabsfunktionen, og som er medtaget i regnskabet
127.
Samlede betalinger foretaget til støttemodtageren svarende til de samlede støtteberettigede udgifter, der er angivet i regnskabssystemerne hos det organ, der varetager regnskabsfunktionen, og som er medtaget i regnskabet
128.
Samlede støtteberettigede udgifter til operationen, der er trukket tilbage i løbet af regnskabsåret, og som er medtaget i regnskabet
129.
Samlet offentligt bidrag, der er ydet eller skal ydes til gennemførelsen af operationen, svarende til de samlede støtteberettigede udgifter til operationen, der er trukket tilbage i løbet af regnskabsåret, og som i regnskabet
130.
Samlede udgifter til operationen, der fraregnes regnskaberne i henhold til artikel 98, stk. 6, litra a), b) og c), i løbet af regnskabsåret, og som er afspejlet i regnskabet (heraf beløb korrigeret som følge af revisioner)
Specifikke data for finansielle instrumenter vedrørende regnskaber indsendt til Kommissionen i henhold til artikel 98, stk. 1, litra a) (i EUR)
131.
Samlet programbidrag, der er udbetalt til finansielle instrumenter, og som er medtaget i den første betalingsanmodning
132.
Offentligt bidrag, der er udbetalt til det finansielle instrument, og som er medtaget i den første betalingsanmodning
133.
Samlet programbidrag, der faktisk er udbetalt, eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter, der er medtaget i regnskabet
134.
Tilsvarende offentligt bidrag, der faktisk er udbetalt, eller, i tilfælde af garantier, afsat til garantikontrakter som støtteberettigede udgifter, der er medtaget i regnskabet
Data om specifikke udgiftstyper
135.
EFRU-relaterede udgifter, der medfinansieres af ESF+ i henhold til artikel 20, stk. 2, og som er betalt eller skal betales
Finder ikke anvendelse på EFRU, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
136.
ESF+-relaterede udgifter, der medfinansieres af EFRU i henhold til artikel 20, stk. 2, og som er betalt eller skal betales
Finder ikke anvendelse på ESF+, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS, eller IGFV
137.
Afholdte udgifter til køb af jord i henhold til artikel 64, stk. 1, litra b), og det beløb, der er knyttet til køb af jord i henhold til artikel 64, stk. 1, og, hvis det er relevant, årsagerne til overskridelsen af lofterne
138.
Naturalydelser til operationen
139.
Afskrivningsomkostninger, for hvilke der ikke er foretaget betalinger godtgjort ved fakturaer i forbindelse med operationen
140.
Bidrag fra EFRU eller, hvis det er relevant, et af Unionens eksterne finansieringsinstrumenter til en fond for mindre projekter inden for rammerne af et Interregprogram
Finder ikke anvendelse på ESF+, Samhørighedsfonden, FRO, EHFAF, AMIF, FIS eller IGFV
141.
Afholdte udgifter til driftsstøtte i henhold til artikel 16, stk. 1, i IGFV-forordningen (og, kun for LT's vedkommende, artikel 17, stk. 3, i IGFV-forordningen), artikel 16, stk. 1, i FIS-forordningen, eller artikel 21, stk. 1, i AMIF-forordningen
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO, eller EHFAF
142.
Afholdte udgifter til udstyr, transportmidler eller opførelse af sikkerhedsrelevante faciliteter i henhold til artikel 13, stk. 7, i FIS-forordningen
Finder ikke anvendelse på EFRU, ESF+, Samhørighedsfonden, FRO, EHFAF, AMIF eller IGFV
(
1
)
  Med hensyn til målet om europæisk territorialt samarbejde (Interreg) omfatter støttemodtagere den ledende støttemodtager og andre støttemodtagere.
(
2
)
  Hvis det er relevant, omfatter støttemodtagere andre organer, der under operationen afholder udgifter, der behandles som udgifter, der afholdes af støttemodtageren.
(
3
)
  Oplysninger i dette felt kræves kun på det første underkontrahentniveau, og kun hvis der er registreret oplysninger om en kontrahent i felt 23, og kun for underkontrakter på over 50 000 EUR i samlet værdi.
(
4
)
  Europa-Parlamentets og Rådets direktiv 2014/23/EU af 26. februar 2014 om tildeling af koncessionskontrakter (
EUT L 94 af 28.3.2014, s. 1
).
(
5
)
  Europa-Parlamentets og Rådets direktiv 2014/24/EU af 26. februar 2014 om offentlige udbud og om ophævelse af direktiv 2004/18/EF (
EUT L 94 af 28.3.2014, s. 65
).
(
6
)
  Europa-Parlamentets og Rådets direktiv 2014/25/EU af 26. februar 2014 om fremgangsmåderne ved indgåelse af kontrakter inden for vand- og energiforsyning, transport samt posttjenester og om ophævelse af direktiv 2004/17/EF (
EUT L 94 af 28.3.2014, s. 243
).
(
7
)
  Oplysninger i dette felt er kun påkrævet, hvis der er registreret oplysninger i felt 23 eller 24.
(
8
)
  Europa-Parlamentets og Rådets direktiv 2009/81/EF af 13. juli 2009 om samordning af fremgangsmåderne ved ordregivende myndigheders eller ordregiveres indgåelse af visse bygge- og anlægs-, vareindkøbs- og tjenesteydelseskontrakter på forsvars- og sikkerhedsområdet og om ændring af direktiv 2004/17/EF og 2004/18/EF (
EUT L 216 af 20.8.2009, s. 76
).
BILAG XVIII
Model for forvaltningserklæringen — artikel 74, stk. 1, litra f)
Undertegnede (efternavn(e), fornavn(e), titel/titler eller stilling(er)) leder(e) af forvaltningsmyndigheden for programmet (programmets betegnelse og CCI) erklærer –
på baggrund af gennemførelsen af (programmets betegnelse) i det regnskabsår, der afsluttedes den 30. juni … (år), på baggrund af min/vores egen overbevisning og alle de oplysninger, der stod til min/vores rådighed den dato, regnskabet blev indgivet til Kommissionen, herunder resultaterne af forvaltningsverificeringer udført i overensstemmelse med artikel 74 i Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
1
)
 og af revisioner i forbindelse med de udgifter, som er medtaget i betalingsanmodninger indgivet til Kommissionen for det regnskabsår, der afsluttedes den 30. juni … (år),
og under hensyntagen til mine/vores forpligtelser i henhold til forordning (EU) 2021/1060 —
at:
a)
regnskabsoplysningerne er korrekt udformet, fuldstændige og nøjagtige i overensstemmelse med artikel 98 i forordning (EU) 2021/1060
b)
de udgifter, der er posteret i regnskabet, er i overensstemmelse med gældende ret og blevet anvendt til de tilsigtede formål.
Jeg/vi bekræfter, at de uregelmæssigheder, der blev konstateret i de endelige revisions- eller kontrolrapporter for det pågældende regnskabsår, er blevet korrekt behandlet i regnskabet, navnlig med henblik på at opnå overensstemmelse med artikel 98 om indgivelse af regnskaber. Jeg/vi bekræfter ligeledes, at udgifter, der er genstand for en igangværende vurdering af lovlighed og formel rigtighed, er blevet udeladt af regnskabet, indtil vurderingen er afsluttet, og at de kan medtages i en betalingsanmodning for et efterfølgende regnskabsår.
Jeg/vi bekræfter endvidere, at dataene vedrørende programmets indikatorer, delmål og fremskridt er pålidelige.
Jeg/vi bekræfter ligeledes, at der er indført effektive og forholdsmæssige foranstaltninger til bekæmpelse af svig, og at disse tager højde for de konstaterede risici i denne henseende.
Og endelig bekræfter jeg/vi, at jeg/vi ikke er vidende om nogen skjulte omdømmemæssige forhold vedrørende gennemførelsen af programmet.
(
1
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (
EUT L 231 af 30.6.2021, s. 159
).
BILAG XIX
Model for den årlige revisionserklæring — artikel 77, stk. 3, litra a)
Til Europa-Kommissionen, Generaldirektorat [navnet på det pågældende generaldirektorat]
1.   INDLEDNING
Undertegnede, der repræsenterer [navnet på revisionsmyndigheden], fungerer uafhængigt i den betydning, der er defineret i artikel 71, stk. 2, i Europa-Parlamentets og Rådets forordning (EU) 2021/1060 
(
1
)
, og har revideret
i)
regnskabet for det regnskabsår, der indledtes den 1. juli … [år] og afsluttedes den 30. juni … [år+1], og som er dateret den [dato for indgivelse af regnskabet til Kommissionen] (i det følgende benævnt »regnskabet«)
ii)
lovligheden og den formelle rigtighed af de udgifter, for hvilke Kommissionen er blevet anmodet om godtgørelse i regnskabsåret (og medtaget i regnskabet), og
iii)
forvaltnings- og kontrolsystemets funktionsmåde og verificeret forvaltningserklæringen for programmet [programmets navn og CCI-nr.] (i det følgende benævnt »programmet«)
med henblik på at udarbejde en revisionserklæring i henhold til artikel 77, stk. 3, litra a).
2.   FORVALTNINGSMYNDIGHEDENS ANSVARSOMRÅDER
[Navn på forvaltningsmyndigheden], der er udpeget som forvaltningsmyndighed for programmet, er ansvarlig for at sikre, at forvaltnings- og kontrolsystemet fungerer korrekt i forbindelse med de funktioner og opgaver, der er fastsat ved artikel 72-75.
Derudover er [navn på forvaltningsmyndigheden eller, hvis det er relevant, på det organ, der varetager regnskabsfunktionen] ansvarlig for at bekræfte regnskabets fuldstændighed, nøjagtighed og rigtighed som krævet i artikel 76 i forordning (EU) 2021/1060 og artikel 46 i Europa-Parlamentets og Rådets forordning (EU) 2021/1059 
(
2
)
,
(
3
)
.
I henhold til artikel 74 i forordning (EU) 2021/1060 har forvaltningsmyndigheden desuden ansvaret for at bekræfte, at de udgifter, der er posteret i regnskabet, er lovlige og formelt rigtige og overholder gældende ret.
3.   REVISIONSMYNDIGHEDENS ANSVARSOMRÅDER
Som fastlagt i artikel 77 i forordning (EU) 2021/1060 har jeg ansvaret for at udarbejde en uafhængig erklæring om, hvorvidt regnskabet er fuldstændigt, nøjagtigt og rigtigt, hvorvidt de udgifter, for hvilke Kommissionen er blevet anmodet om refusion, og som er medtaget i regnskabet, er lovlige og formelt rigtige, samt hvorvidt det etablerede forvaltnings- og kontrolsystem fungerer hensigtsmæssigt.
Det skal ligeledes fremgå af min erklæring, hvorvidt revisionsarbejdet har givet anledning til at betvivle de påstande, der er fremsat i forvaltningserklæringen.
Revisionen af programmet blev udført i overensstemmelse med revisionsstrategien og overholdt internationalt anerkendte revisionsstandarder. I henhold til disse standarder skal revisionsmyndigheden opfylde etiske krav og planlægge og udføre revisionen for at få rimelig sikkerhed med henblik på revisionserklæringen.
En revision omfatter udførelse af procedurer, der har til formål at opnå tilstrækkeligt og passende revisionsbevis som grundlag for nedenstående erklæring. De udførte procedurer afhænger af revisors faglige vurdering, herunder en vurdering af risikoen for væsentlige tilfælde af manglende overholdelse, uanset om det skyldes svig eller fejl. De udførte revisionsprocedurer er efter min opfattelse passende efter omstændighederne og er i overensstemmelse med kravene i forordning (EU) 2021/1060.
Jeg mener, at det tilvejebragte revisionsbevis er tilstrækkeligt og passende som grundlag for min revisionserklæring [hvis der er begrænsninger af rækkevidden:] med undtagelse af de elementer, der er nævnt i punkt 4 »Begrænsning af rækkevidden«.
En sammenfatning af de vigtigste resultater af revisionen af programmet er indberettet i den vedføjede årlige kontrolrapport, jf. artikel 77, stk. 3, litra b), i forordning (EU) 2021/1060.
4.   BEGRÆNSNING AF RÆKKEVIDDEN
Enten
Der er ingen begrænsninger af revisionens rækkevidde.
Eller
Revisionens rækkevidde blev begrænset af følgende faktorer:
a)
…
b)
…
c)
…
[NB: Gør rede for en evt. begrænsning af revisionens rækkevidde, f.eks. manglende dokumentation, verserende sager, og anslå i afsnittet »Erklæring med forbehold« nedenfor det berørte beløb for udgifter og bidrag, den berørte støtte fra fondene og indvirkningen af begrænsningen af rækkevidden på revisionserklæringen. Yderligere forklaringer i denne henseende gives i den årlige kontrolrapport i det omfang, det er relevant.]
5.   UDTALELSE
Enten
(Erklæring uden forbehold)
På grundlag af det udførte revisionsarbejde er det min opfattelse, at:
1)
Regnskab
—
regnskabet giver et retvisende billede
2)
Lovligheden og den formelle rigtighed af de udgifter, der er medtaget i regnskabet
—
de udgifter, der er medtaget i regnskabet, er lovlige og formelt rigtige 
(
4
)
3)
Det forvaltnings- og kontrolsystem, der er gældende pr. datoen for denne revisionserklæring
—
forvaltnings- og kontrolsystemet fungerer hensigtsmæssigt.
Det revisionsarbejde, der er udført, giver ikke anledning til at betvivle de påstande, der er fremsat i forvaltningserklæringen.
Eller
(Erklæring med forbehold)
På grundlag af det udførte revisionsarbejde er det min opfattelse, at:
1)
Regnskab
—
regnskabet giver et retvisende billede [såfremt dette forbehold finder anvendelse på regnskabet, indføjes følgende tekst:], dog med undtagelse af følgende aspekter: …
2)
Lovligheden og den formelle rigtighed af de udgifter, der er medtaget i regnskabet
—
de udgifter, der er medtaget i regnskabet, er lovlige og formelt rigtige [såfremt dette forbehold finder anvendelse på regnskabet, indføjes følgende tekst:], dog med undtagelse af følgende aspekter: …
Forbeholdet har begrænsede [eller betydelige] virkninger svarende til … (beløb i EUR af de samlede udgifter, der er medtaget i regnskabet)
3)
Det forvaltnings- og kontrolsystem, der er gældende pr. datoen for denne revisionserklæring
—
det forvaltnings- og kontrolsystem, der er indført, fungerer hensigtsmæssigt [såfremt dette forbehold finder anvendelse på forvaltnings- og kontrolsystemet, indføjes følgende tekst:], dog med undtagelse af følgende aspekter 
(
5
)
: …
Forbeholdet har begrænsede [eller betydelige] virkninger svarende til … (beløb i EUR af de samlede udgifter, der er medtaget i regnskabet).
Det revisionsarbejde, der er udført, giver ikke/giver [det ikkerelevante overstreges] anledning til at betvivle de påstande, der er fremsat i forvaltningserklæringen.
[Hvis det revisionsarbejde, der er udført, giver anledning til at betvivle de påstande, der er fremsat i forvaltningserklæringen, skal revisionsmyndigheden angive de aspekter, der har ført til denne konklusion, i dette afsnit.]
Eller
(Negativ erklæring)
På grundlag af det udførte revisionsarbejde er det min opfattelse, at:
i)
regnskabet giver/ikke giver [det ikkerelevante overstreges] et retvisende billede, og/eller
ii)
udgifterne medtaget i det regnskab, for hvilket Kommissionen er blevet anmodet om godtgørelse, er/ikke er [det ikkerelevante overstreges] lovlige og formelt rigtige, og/eller
iii)
det forvaltnings- og kontrolsystem, der er indført, fungerer/ikke fungerer [det ikkerelevante overstreges] hensigtsmæssigt.
Denne negative erklæring bygger på følgende aspekter:
—
væsentlige forhold relateret til regnskabet:
—
og/eller [det ikkerelevante overstreges]
—
væsentlige forhold relateret til lovligheden og den formelle rigtighed af udgifterne medtaget i det regnskab, for hvilket Kommissionen er blevet anmodet om godtgørelse:
—
og/eller [det ikkerelevante overstreges]
—
væsentlige forhold relateret til forvaltnings- og kontrolsystemets funktionsmåde 
(
6
)
:
Det revisionsarbejde, der er udført, giver anledning til at betvivle de påstande, der er fremsat i forvaltningserklæringen, for så vidt angår følgende aspekter:
[Den uafhængige myndighed kan også indføje en henvisning til et specialforhold, uden at det berører dens erklæring, som fastsat i internationalt accepterede revisionsstandarder. Der kan i ekstraordinære tilfælde drages en afkræftende konklusion 
(
7
)
.]
Dato:
Underskrift:
______________
(
1
)
  Europa--Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (
EUT L 231 af 30.6.2021, s. 159
).
(
2
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1059 af 24. juni 2021 om særlige bestemmelser for målet om europæisk territorialt samarbejde (Interreg), der støttes af Den Europæiske Fond for Regionaludvikling og de eksterne finansieringsinstrumenter (
EUT L 231 af 30.6.2021, s. 94
).
(
3
)
  Medtages, hvis der er tale om Interregprogrammer.
(
4
)
  Med undtagelse af de Interregprogrammer, der er omfattet af den årlige stikprøve af revisioner af programmer, som Kommissionen i henhold til artikel 48 i Interreg-forordningen skal udtage.
(
5
)
  Hvis forvaltnings- og kontrolsystemet er berørt, angives det eller de pågældende organer og det eller de pågældende aspekter af deres systemer, som ikke opfyldte kravene og/eller ikke fungerede hensigtsmæssigt, i erklæringen, medmindre disse oplysninger allerede fremgår tydeligt af den årlige kontrolrapport og afsnittet i erklæringen henviser til de(t) specifikke afsnit i den rapport, hvor de pågældende oplysninger er angivet.
(
6
)
  Hvis forvaltnings- og kontrolsystemet er berørt, angives det eller de pågældende organer og det eller de pågældende aspekter af deres systemer, som ikke opfyldte kravene og/eller ikke fungerede hensigtsmæssigt, i erklæringen, medmindre disse oplysninger allerede fremgår tydeligt af den årlige kontrolrapport og afsnittet i erklæringen henviser til de(t) specifikke afsnit i den rapport, hvor de pågældende oplysninger er angivet.
(
7
)
  Disse ekstraordinære tilfælde bør være relateret til uforudsete eksterne faktorer, som revisionsmyndigheder ikke har kontrol over.
BILAG XX
Model for den årlige kontrolrapport — artikel 77, stk. 3, litra b)
1.   Indledning
1.1.
Angivelse af den ansvarlige revisionsmyndighed og andre organer, som har medvirket til udarbejdelsen af rapporten.
1.2.
Referenceperiode (dvs. regnskabsåret).
1.3.
Revisionsperiode (den periode, hvor revisionsarbejdet blev udført).
1.4.
Angivelse af, hvilke(t) program(mer) rapporten dækker, og dets/deres forvaltningsmyndigheder. Hvis rapporten dækker mere end ét program eller én fond, gives oplysningerne for hvert program og hver fond med angivelse i hvert afsnit af, hvilke oplysninger der specifikt vedrører programmet og/eller fonden.
1.5.
Redegørelse for de forskellige skridt i forberedelsen af rapporten og udarbejdelsen af den tilhørende revisionserklæring.
Afsnit 1.5 skal tilpasses for Interregprogrammer med henblik på at beskrive, hvilke skridt der er taget til at forberede den rapport, der er baseret på de særlige regler om revisioner af operationer, der gælder for Interregprogrammer, som fastsat i artikel 49 i Europa-Parlamentets og Rådets forordning (EU) 2021/1059 
(
1
)
 (Interreg-forordningen).
2.   Væsentlige ændringer i forvaltnings- og kontrolsystemet/-systemerne
2.1.
Nærmere oplysninger om evt. væsentlige ændringer i forvaltnings- og kontrolsystemerne i forbindelse med forvaltningsmyndighedens ansvarsområder, navnlig vedrørende uddelegeringen af funktioner til bemyndigede organer og det organ, der har fået overdraget regnskabsfunktionen, og bekræftelse af disses overensstemmelse med artikel 72-76 og artikel 81 baseret på revisionsmyndighedens arbejde.
2.2.
Oplysninger om anvendelsen af udvidede, proportionale ordninger i henhold til artikel 83, 84 og 85.
3.   Ændringer af revisionsstrategien
3.1.
Nærmere oplysninger om evt. gennemførte ændringer af revisionsstrategien samt tilhørende forklaringer. Navnlig skal der angives evt. ændringer af den stikprøvemetode, der anvendes i forbindelse med revisionen af operationer (jf. afsnit 5 nedenfor), og hvorvidt strategien har været ændret som følge af anvendelsen af udvidede, proportionale ordninger i henhold til forordningens artikel 83, 84 og 85.
3.2.
Afsnit 1 skal tilpasses for Interregprogrammer med henblik på at beskrive ændringer af revisionsstrategien, der er baseret på de særlige regler om revisioner af operationer, der gælder for Interregprogrammer, som fastsat i artikel 49 i Interreg-forordningen.
4.   Systemrevisioner (hvis det er relevant 
(
2
)
4.1.
Nærmere oplysninger om, hvilke organer (heriblandt revisionsmyndigheden selv) der har udført revisioner af, at forvaltnings- og kontrolsystemet for programmet fungerer hensigtsmæssigt (»systemrevisioner«).
4.2.
Redegørelse for grundlaget for de udførte revisioner, herunder den anvendte revisionsstrategi, nærmere bestemt risikovurderingsmetoden, og de resultater, der gav anledning til udarbejdelsen af revisionsplanen for systemrevisioner. Hvis risikovurderingen er blevet ajourført, redegøres herfor i afsnit 3, som omhandler ændringer af revisionsstrategien.
4.3.
For så vidt angår afsnit 9.1, redegørelse for de vigtigste resultater og konklusioner af systemrevisioner, herunder revisioner med fokus på specifikke tematiske områder.
4.4.
Angivelse af, hvorvidt evt. konstaterede uregelmæssigheder anses for at være af systemisk karakter, nærmere oplysninger om, hvilke foranstaltninger der er truffet, herunder kvantificering af uregelmæssige udgifter og evt. deraf følgende finansielle rettelser, jf. artikel 77, stk. 3, litra b), og artikel 103.
4.5.
Oplysninger om opfølgningen på revisionsanbefalinger fra tidligere regnskabsårs systemrevisioner.
4.6.
Redegørelse for specifikke uregelmæssigheder eller mangler ved finansielle instrumenter eller andre typer udgifter eller omkostninger, der er omfattet af særlige bestemmelser (f.eks. statsstøtte, offentligt udbud, forenklede omkostningsmodeller, finansiering, der ikke er knyttet til omkostninger), der er blevet konstateret under systemrevisioner, og for forvaltningsmyndighedens opfølgning herpå med henblik på at afhjælpe disse uregelmæssigheder eller mangler.
4.7.
Graden af sikkerhed, der er opnået gennem systemrevisioner (lav, middel, høj), samt begrundelse herfor.
5.   Revision af operationer
Afsnit 5.1 og 5.10 skal tilpasses for Interregprogrammer med henblik på at beskrive, hvilke skridt der er taget til at forberede den rapport, der er baseret på de særlige regler om revisioner af operationer, der gælder for Interregprogrammer, som fastsat i artikel 49 i Interreg-forordningen.
5.1.
Angivelse af, hvilke organer (heriblandt revisionsmyndigheden selv), der har udført revisioner af operationer (jf. artikel 79).
5.2.
Redegørelse for den anvendte stikprøvemetode med angivelse af, om metoden er i overensstemmelse med revisionsstrategien.
5.3.
Angivelse af de stikprøveparametre og andre oplysninger, der er anvendt til statistiske eller ikkestatistiske stikprøveudtagningsprocedurer, samt en redegørelse af de anvendte tilgrundliggende beregninger og faglige skøn. Oplysningerne bør omfatte følgende: væsentlighedstærskel, konfidensniveau, stikprøveenhed, forventet fejlprocent, stikprøveinterval, standardafvigelse, populationsværdi, populationsstørrelse, stikprøvestørrelse og oplysninger om stratificering. De beregninger, der ligger til grund for stikprøveudtagelsen, den samlede fejlprocent og restfejlprocenten anføres i afsnit 9.3 i et format, der gør det muligt at forstå de grundlæggende trin i den anvendte stikprøvemetode.
5.4.
Afstemning mellem de beløb, der er medtaget i regnskabet, og de beløb, der er anmeldt i anmodninger om betaling i regnskabsåret, og den population, hvorfra stikprøven er udtaget (kolonne A i tabellen i afsnit 9.2). Afstemning af elementer omfatter negative stikprøveenheder, hvis der er blevet anvendt finansielle korrektioner.
5.5.
I tilfælde af negative stikprøveenheder, bekræftelse af, at disse er blevet betragtet som en særskilt population. Analyse af de vigtigste resultater af revisionen af disse enheder med særlig fokus på at verificere, om beslutningerne om at foretage finansielle korrektioner (truffet af medlemsstaten eller af Kommissionen) er blevet registreret i regnskabet som tilbagetrækninger.
5.6.
Hvis der er anvendt en ikkestatistisk stikprøvemetode, angives begrundelsen for den anvendte metode, den procentdel af stikprøveenheder, der er omfattet af revisionen, og hvilke foranstaltninger der er truffet for at sikre stikprøvens vilkårlighed, i betragtning af at den skal være repræsentativ.
Herudover angives, hvilke foranstaltninger der er truffet for at sikre en tilstrækkelig stikprøvestørrelse, som gør det muligt for revisionsmyndigheden at udarbejde en gyldig revisionserklæring. Der beregnes ligeledes en (kalkuleret) fejlprocent, hvis der er anvendt en ikkestatistisk stikprøvemetode.
5.7.
Analyse af de vigtigste resultater af revisionen af operationer med beskrivelse af:
a)
antal reviderede stikprøveenheder og disses respektive beløb
b)
fejltype pr. stikprøveenhed 
(
3
)
c)
karakteren af de konstaterede fejl 
(
4
)
d)
stratumfejlprocenten 
(
5
)
 og tilsvarende alvorlige mangler eller uregelmæssigheder, den øvre grænse for fejlprocenten, de underliggende årsager, de foreslåede korrigerende foranstaltninger (herunder dem, der tilsigter at forbedre forvaltnings- og kontrolsystemerne) og indvirkningen på revisionserklæringen.
Der redegøres nærmere for de data, der er fremlagt i afsnit 9.2 og 9.3, navnlig hvad angår den samlede fejlprocent.
5.8.
Nærmere oplysninger om evt. finansielle korrektioner for regnskabsåret foretaget af forvaltningsmyndigheden inden indgivelse af regnskabet til Kommissionen på baggrund af revisionen af operationer, herunder anvendelsen af korrektioner til faste takster eller ekstrapolerede korrektioner, der medfører, at restfejlprocenten reduceres til 2 % af de udgifter, der er medtaget i regnskabet i henhold til artikel 98.
5.9.
Sammenligning af den samlede fejlprocent og restfejlprocenten (jf. tabel i afsnit 9.2) med en væsentlighedstærskel på 2 % med henblik på at fastslå, om populationen i væsentlig grad er forkert angivet og virkningerne for revisionserklæringen.
5.10.
Nærmere oplysninger om, hvorvidt eventuelle konstaterede uregelmæssigheder anses for at være af systemisk karakter, og hvilke foranstaltninger der er truffet, herunder kvantificering af uregelmæssige udgifter og eventuelle deraf følgende finansielle korrektioner.
5.11.
Oplysninger om opfølgningen på revisioner af operationer, der er udført i forbindelse med en samlet stikprøve for Interregprogrammer, baseret på de særlige regler om revisioner af operationer, der gælder for Interregprogrammer som fastsat i artikel 49 i Interreg-forordningen.
5.12.
Oplysning om opfølgningen på revision af operationer for foregående regnskabsår, navnlig om alvorlige mangler af systemisk karakter.
5.13.
En tabel, der opdeler fejlene i kategorier efter type.
5.14.
Konklusioner, der er draget på baggrund af de vigtigste resultater af revisionen af operationer, med hensyn til, hvorvidt forvaltnings- og kontrolsystemet fungerer korrekt.
Afsnit 5.14 skal tilpasses for Interregprogrammer med henblik på at beskrive, hvilke skridt der er taget til at drage konklusioner ud fra de særlige regler om revisioner af operationer, der gælder for Interregprogrammer, som fastsat i artikel 49 i Interreg-forordningen.
6.   Regnskabsrevision
6.1.
Angivelse af, hvilke myndigheder/organer der har foretaget revision af regnskabet.
6.2.
Beskrivelse af den revisionsmetode, der anvendes til at verificere, at regnskabet er fuldstændigt, nøjagtigt og retvisende. Denne beskrivelse skal indeholde en henvisning til det revisionsarbejde, der er udført i forbindelse med systemrevisioner, revisioner af operationer med relevans for sikkerheden for regnskabet og yderligere verificeringer, der skal gennemføres, i regnskabsudkastet, inden disse indsendes til Kommissionen.
6.3.
De konklusioner, der er draget af revisionerne med hensyn til regnskabets fuldstændighed, nøjagtighed og rigtighed, herunder angivelse af de tilhørende finansielle korrektioner, der er foretaget og afspejlet i regnskabet som opfølgning disse konklusioner.
6.4.
Angivelse af, hvorvidt evt. konstaterede uregelmæssigheder anses for at være af systemisk karakter, og hvilke foranstaltninger der er truffet.
7.   Andre oplysninger
7.1.
Revisionsmyndighedens vurdering af mistanker om svig, der er konstateret i forbindelse med myndighedens revisioner (og af tilfælde indberettet af andre nationale organer eller EU-organer vedrørende operationer, som revisionsmyndigheden har revideret) samt oplysninger om, hvilke foranstaltninger der er truffet. Oplysninger om antallet af tilfælde, grovhed og berørte beløb, hvis det kendes.
7.2.
Efterfølgende hændelser, der er indtruffet efter regnskabsårets afslutning og inden fremsendelsen af den årlige kontrolrapport til Kommissionen, som blev taget i betragtning ved revisionsmyndighedens fastlæggelse af sikkerhedsgraden og udarbejdelse af erklæring.
8.   Overordnet sikkerhedsgrad
8.1.
En angivelse af den overordnede sikkerhedsgrad for, at forvaltnings- og kontrolsystemet fungerer hensigtsmæssigt, og en redegørelse for, hvordan denne sikkerhedsgrad er opnået ved at kombinere resultaterne af henholdsvis systemrevisionerne og revisionerne af operationer. Hvis det er relevant, tager revisionsmyndigheden ligeledes hensyn til resultaterne af andet revisionsarbejde på EU-plan eller på nationalt plan.
8.2.
Vurdering af evt. trufne afhjælpende foranstaltninger, der ikke er forbundet med finansielle korrektioner, og gennemførte finansielle korrektioner og en vurdering af behovet for yderligere korrigerende foranstaltninger, hvad enten der er tale om forbedringer af forvaltnings- og kontrolsystemerne og indvirkningen på EU-budgettet.
9.   BILAG TIL DEN ÅRLIGE KONTROLRAPPORT
9.1.
Resultater af systemrevisioner.
Revideret enhed
Fond (multifonds-program)
Revisionens titel
Dato for den endelige revisionsberetning
Program: [programmets CCI og navn]
Samlet vurdering (kategori 1, 2, 3, 4)
[som defineret i tabel 2 i bilag XI til forordningen]
Bemærkninger
Centrale krav (hvis det er relevant)
[som defineret i tabel 1 i bilag XI
CK 1
CK 2
CK 3
CK 4
CK 5
CK 6
CK 7
CK 8
CK 9
CK 10
Forvaltningsmyndighed
Bemyndiget organ/Bemyndigede organer
Regnskabsfunktion (hvis denne ikke varetages af forvaltningsmyndigheden)
Bemærkning: De tomme felter i ovenstående tabel angiver centrale krav, som ikke gælder for den reviderede enhed.
9.2.
Resultater af revisionen af operationer
Fond
Programmets CCI-nr.
Programmets titel
A
B
C
D
E
F
G
H
Beløb i EUR, der svarer til den population, stikprøven er udtaget fra
 (
*
)
Udgifter i regnskabsåret revideret i den tilfældigt udtagne stikprøve
Uregelmæssige udgifter i den tilfældigt udtagne stikprøve
Samlet fejlprocent
 (
**
)
Korrektioner foretaget på baggrund af den samlede fejlprocent
Samlet restfejlprocent
Andre reviderede udgifter
 (
***
)
Uregelmæssige udgifter i andre reviderede udgifter
Beløb
 (
****
)
%
 (
*****
)
9.3.
Beregninger, der ligger til grund for den vilkårlige udvælgelse af stikprøveenheder, den samlede fejlprocent og den samlede restfejlprocent.
(
1
)
  Europa-Parlamentets og Rådets forordning (EU) 2021/1059 af 24. juni 2021 om særlige bestemmelser for målet om europæisk territorialt samarbejde (Interreg), der støttes af Den Europæiske Fond for Regionaludvikling og de eksterne finansieringsinstrumenter (
EUT L 231 af 30.6.2021, s. 94
).
(
2
)
  Dette afsnit er frivilligt for programmer, der er omfattet af udvidede, proportionale ordninger for det pågældende regnskabsår.
(
3
)
  Vilkårlig, systembetinget eller unormal.
(
4
)
  F.eks. vedrørende støtteberettigelse, offentligt udbud eller statsstøtte.
(
5
)
  Stratumfejlprocenten angives, hvis der blev anvendt stratificering, som omfatter delpopulationer, der har lignende karakteristika, f.eks. operationer, der består af finansielle bidrag fra et program til finansielle instrumenter, genstande af høj værdi eller fonde (i tilfælde af flerfondsprogrammer).
(
*
)
  Kolonne »A« vedrører den positive population, hvorfra den tilfældigt udvalgte stikprøve er udtaget, dvs. de samlede støtteberettigede udgifter, der er angivet i regnskabssystemet hos forvaltningsmyndigheden/organet der varetager regnskabsfunktionen, som er medtaget i betalingsanmodninger indgivet til Kommissionen, minus evt. negative stikprøveenheder. Hvis det er relevant, gives der en redegørelse i afsnit 5.4.
(
**
)
  Den samlede fejlprocent beregnes, inden der foretages eventuelle finansielle korrektioner i forhold til den reviderede stikprøve eller den population, hvorfra den tilfældigt udvalgte stikprøve er udtaget. Hvis den tilfældigt udtagne stikprøve omfatter mere end én fond eller ét program, vedrører den samlede (beregnede) fejlprocent i kolonne »D« hele populationen. Hvis der anvendes stratificering, skal der gives yderligere oplysninger om de enkelte strata i afsnit 5.7.
(
***
)
  Kolonne »G« henviser til udgifter, der er blevet revideret i forbindelse med en supplerende stikprøve.
(
****
)
  Revideret udgiftsbeløb (hvis der er anvendt delprøver, medtages i denne kolonne udelukkende beløb vedrørende udgiftsposter, der reelt er blevet revideret).
(
*****
)
  Procentdel af reviderede udgifter set i forhold til populationen.
BILAG XXI
Model for den årlige revisionsrapport — artikel 81, stk. 5
1.   Indledning
1.1.
Angivelse af det eksterne revisionsfirma, som har medvirket til udarbejdelsen af rapporten.
1.2.
Referenceperiode (dvs. 1. juli N-1 til 30. juni N).
1.3.
Angivelse af, hvilke(t) finansielle instrument(er)/mandat(er) og program(mer) revisionsrapporten dækker. Angivelse af den finansieringsaftale, som rapporten vedrører (»finansieringsaftalen«).
2.   Revision af de interne kontrolsystemer, der anvendes af EIB/EIF eller andre internationale finansielle institutioner
Resultaterne af den eksterne revision af det interne kontrolsystem i EIB og andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, hvori dette interne kontrolsystems tilrettelæggelse og effektivitet vurderes og følgende elementer indgår:
2.1.
Procedure for godkendelse af mandater.
2.2.
Procedure for bedømmelse og udvælgelse af finansielle formidlere: formel vurdering og kvalitetsvurdering.
2.3.
Procedure for godkendelse af transaktioner med finansielle formidlere og undertegnelse af relevante finansieringsaftaler.
2.4.
Procedure for overvågning af finansielle formidlere med hensyn til:
2.4.1.
finansielle formidleres rapportering
2.4.2.
vedligeholdelse af fortegnelser
2.4.3.
udbetalinger til slutmodtagere
2.4.4.
berettigelse af støtte til slutmodtagere
2.4.5.
forvaltningsgebyrer og -omkostninger, der opkræves af finansielle formidlere
2.4.6.
krav til synlighed, gennemsigtighed og kommunikation
2.4.7.
finansielle formidleres gennemførelse af statsstøttekrav
2.4.8.
differentieret behandling af investorer, når det er relevant
2.4.9.
overholdelse af gældende EU-ret vedrørende hvidvask af penge, finansiering af terrorisme, skatteundgåelse, skattesvig eller skatteunddragelse.
2.5.
Systemer til behandling af betalinger fra forvaltningsmyndigheden.
2.6.
Systemer til beregning og betaling af beløb forbundet med forvaltningsomkostninger og -gebyrer.
2.7.
Systemer til behandling af betalinger til finansielle formidlere.
2.8.
Systemer til behandling af renter og anden indtjening, der genereres af støtte fra fondene til finansielle instrumenter.
Med hensyn til punkt 2.1, 2.2 og 2.3 skal der efter fremlæggelse af den første årlige revisionsrapport kun gives oplysninger om ajourføringer eller ændringer af de eksisterende procedurer eller ordninger.
2.9.
For så vidt angår den årlige revisionsrapport vedrørende det sidste regnskabsår skal der ud over oplysningerne i punkt 2.1-2.8 indgå oplysninger om følgende elementer:
2.9.1.
Anvendelse af differentieret behandling af investorer.
2.9.2.
Det multiplikatorforhold, der er opnået, i forhold til det multiplikatorforhold, der er vedtaget i garantiaftaler for finansielle instrumenter, der yder garantier.
2.9.3.
Anvendelse af renter og anden indtjening, der genereres af støtte fra fondene til finansielle instrumenter, jf. artikel 60
2.9.4.
Anvendelse af midler, der tilbagebetales til finansielle instrumenter, og som kan henføres til støtten fra fondene, indtil støtteberettigelsesperiodens ophør, og ordninger, der er indført med henblik på anvendelse af disse midler efter støtteberettigelsesperiodens ophør, jf. artikel 62.
3.   Konklusioner af revisionen
3.1.
Konklusionen med hensyn til, hvorvidt det eksterne revisionsfirma kan give rimelig sikkerhed for tilrettelæggelsen og effektiviteten af det interne kontrolsystem, som er indført af EIB eller af andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, i overensstemmelse med de gældende regler, jf. de i afsnit 2 omhandlede elementer.
3.2.
De resultater og henstillinger, der følger af det udførte revisionsarbejde.
Punkt 3.1 og 3.2 skal bygge på resultaterne af det i afsnit 2 omhandlede revisionsarbejde og, når det er relevant, inddrage resultaterne af andet revisionsarbejde, der er udført på nationalt plan eller EU-plan, og som vedrører det samme organ, som gennemfører finansielle instrumenter, eller det samme mandat til forvaltning af finansielle instrumenter.
BILAG XXII
Model for revisionsstrategien — artikel 78
1.   INDLEDNING
a)
Angivelse af programmets/programmernes (titel og CCI-nr. 
(
1
)
, fonde og periode, der er omfattet af revisionsstrategien.
b)
Angivelse af den tilsynsmyndighed, der er ansvarlig for udarbejdelsen, overvågningen og ajourføringen af revisionsstrategien, og af eventuelle andre organer, som har bidraget til dette dokument.
c)
Henvisning til revisionsmyndighedens status (nationalt, regionalt eller lokalt offentligt organ) samt det organ, som den er en del af.
d)
Henvisning til opgavebeskrivelse, revisionscharter eller national lovgivning (hvis det er relevant), der fastlægger de funktioner og ansvarsområder, som henhører under revisionsmyndigheden og andre organer, der foretager revisioner under dennes ansvar.
e)
Revisionsmyndighedens bekræftelse af, at de organer, der foretager revision, besidder den påkrævede funktionelle og organisatoriske uafhængighed.
2.   RISIKOVURDERING
a)
redegørelse for den anvendte risikovurderingsmetode og
b)
henvisning til interne procedurer for ajourføring af risikovurderingen.
3.   METODE
3.1.   Oversigt
a)
Henvisning til internationalt anerkendte revisionsstandarder, som revisionsmyndigheden vil anvende i forbindelse med sit revisionsarbejde.
b)
Oplysninger om, hvordan revisionsmyndigheden vil opnå sikkerhed med hensyn til programmer i det generelle forvaltnings- og kontrolsystem og programmer med udvidede, proportionale ordninger (beskrivelse af de vigtigste byggesten, hvilke typer revision samt disses omfang).
c)
Henvisning til eksisterende procedurer for udarbejdelse af den årlige kontrolrapport og revisionserklæringen, der skal indgives til Kommissionen i overensstemmelse med nærværende forordnings artikel 77, stk. 3, med de nødvendige undtagelser for Interregprogrammer, baseret på de særlige regler om revisioner af operationer, der gælder for Interregprogrammerne, som fastsat i artikel 49 i Interreg-forordningen.
d)
Henvisning til revisionsvejledninger eller -procedurer, hvori der redegøres for de vigtigste trin i revisionsarbejdet, herunder klassificering og behandling af fejl, der konstateres under udarbejdelsen af den årlige kontrolrapport, der skal indgives til Kommissionen i overensstemmelse med artikel 77, stk. 3, litra b).
e)
For Interregprogrammer, en henvisning til specifikke revisionsordninger og redegørelse for, hvordan revisionsmyndigheden agter at sikre samarbejdet med Kommissionen vedrørende revisioner af operationer under den fælles Interregstikprøve, som udtages af et udvalg, der er nedsat i overensstemmelse med artikel 49 i Interreg-forordningen.
f)
For Interregprogrammer, hvor der kan kræves supplerende revisionsarbejde, jf. artikel 49 i Interreg-forordningen, en henvisning til specifikke revisionsordninger i denne forbindelse og til opfølgning af dette supplerende revisionsarbejde.
3.2.   Revisioner af, hvorvidt forvaltnings- og kontrolsystemet fungerer hensigtsmæssigt (systemrevisioner)
Angivelse af de organer/strukturer, der skal revideres, og de centrale krav, der er relevante i forbindelse med systemrevisioner. Listen skal omfatte alle organer, der er udpeget inden for de sidste tolv måneder.
Hvis det er relevant, henvisning til det revisionsorgan, som revisionsmyndigheden anvender til at udføre disse revisioner.
Angivelse af eventuelle systemrevisioner med fokus på specifikke tematiske områder eller organer, såsom:
a)
kvaliteten og mængden af de administrative verificeringer og forvaltningsverificeringer på stedet af efterlevelsen af gældende ret, herunder reglerne for offentligt udbud, statsstøttereglerne og miljøkrav
b)
kvaliteten af udvælgelsen af projekter og forvaltningsverificeringer hos forvaltningsmyndigheden eller det bemyndigede organ
c)
oprettelsen og gennemførelsen af finansielle instrumenter hos de organer, der gennemfører finansielle instrumenter
d)
de elektroniske systemers funktion og sikkerhed og deres forbindelse til Kommissionens elektroniske dataudvekslingssystem
e)
pålideligheden af data vedrørende mål og delmål og programmets fremskridt med hensyn til at opfylde de målsætninger, der er opstillet af forvaltningsmyndigheden
f)
finansielle korrektioner (og fradrag i regnskabet)
g)
gennemførelse af effektive og forholdsmæssige foranstaltninger til bekæmpelse af svig på grundlag af en vurdering af risikoen for svig.
3.3.   Revision af operationer
3.3.1.   For alle programmer undtagen Interregprogrammerne
a)
Beskrivelse af (eller henvisning til internt dokument om) den anvendte metode til udtagelse af stikprøver i overensstemmelse med artikel 79 samt andre specifikke procedurer, der er etableret med henblik på revision af operationer, navnlig i forbindelse med klassificering og behandling af konstaterede fejl, herunder mistanke om svig.
b)
Der skal foreslås en særskilt beskrivelse for år, hvor medlemsstaterne vælger at anvende det udvidede, proportionale system til ét eller flere programmer, jf. artikel 83.
3.3.2.   For Interregprogrammer
a)
Beskrivelse af (eller henvisning til internt dokument med nærmere angivelse af) behandling af resultater og fejl, som skal anvendes i overensstemmelse med artikel 49, stk. 1, i Interreg-forordningen, og andre specifikke procedurer for operationer, navnlig i forbindelse med den fælles Interregstikprøve, som skal udtages af Kommissionen hvert år.
b)
Der skal foreslås en særskilt beskrivelse for år, hvor den fælles stikprøve til revision af operationer for Interregprogrammer ikke omfatter operationer eller stikprøveenheder fra det pågældende program, og når revisionsmyndigheden foretager en stikprøveudtagning i overensstemmelse med artikel 49, stk. 10, i Interreg-forordningen.
Der skal i tilfælde af en stikprøveudtagning omhandlet i litra b) være en beskrivelse af den metode til udtagelse af stikprøver, som skal anvendes af revisionsmyndigheden for programmet og andre specifikke procedurer, der er etableret med henblik på revision af operationer, navnlig i forbindelse med klassificering og behandling af konstaterede fejl, mv.
3.4.   Revision af regnskaber
Beskrivelse af revisionsstrategien for revision af regnskaber.
3.5.   Verificering af forvaltningserklæringen
Henvisning til de interne procedurer for tilrettelæggelse af arbejdet med verificeringen af påstandene i den forvaltningserklæring, der er udarbejdet af den relevante forvaltningsmyndighed med henblik på revisionserklæringen.
4.   PLANLAGT REVISIONSARBEJDE
a)
Beskrivelse af og begrundelse for revisionsprioriteterne og målsætningerne i forbindelse med det aktuelle regnskabsår og de efterfølgende to regnskabsår og redegørelse for forbindelsen mellem resultaterne af risikovurderingen og det planlagte revisionsarbejde.
b)
En vejledende tidsplan for systemrevisioner, herunder revisioner med særligt sigte på specifikke tematiske områder, i forbindelse med det aktuelle regnskabsår og de efterfølgende to regnskabsår som følger:
Myndigheder/organer eller specifikke tematiske områder, der skal revideres
CCI
Programmets titel
Ansvarligt revisionsorgan
Resultat af risikovurdering
20xx
Revisionens målsætning og rækkevidde
20xx
Revisionens målsætning og rækkevidde
20xx
Revisionens målsætning og rækkevidde
5.   MIDLER
a)
Organigram for revisionsmyndigheden.
b)
Angivelse af planlagt tildeling af midler i forhold til indeværende regnskabsår og de to næstfølgende regnskabsår (herunder oplysninger om evt. planlagt outsourcing og i givet fald omfanget heraf).
(
1
)
  Angiv de programmer, der er omfattet af et fælles forvaltnings- og kontrolsystem, hvis der udarbejdes én samlet revisionsstrategi for flere programmer.
BILAG XXIII
Model for betalingsanmodninger — artikel 91, stk. 3
BETALINGSANMODNING
EUROPA-KOMMISSIONEN
Berørt fond
 (
1
)
:
<type="S" input="S" >
 (
2
)
Kommissionens reference (CCI-nr.):
<type="S" input="S">
Programmets titel:
<type="S" input="G">
Kommissionens afgørelse:
<type="S" input="G">
Dato for Kommissionens afgørelse:
<type="D" input="G">
Betalingsanmodningens nummer:
<type="N" input="G">
Dato for indgivelse af betalingsanmodningen:
<type="D" input="G">
National reference (valgfri):
<type="S" maxlength="250" input="M">
I henhold til artikel 91 vedrører denne betalingsanmodning regnskabsåret:
Fra
 (
3
)
<type="D" input="G">
til den
<type="D" input="G">
Udgifter opdelt efter prioritet og, hvis det er relevant, regionskategori som opført i regnskabet hos det organ, der varetager regnskabsfunktionen
(Herunder programbidrag, der er betalt til finansielle instrumenter (artikel 92) og forskud, der er udbetalt i forbindelse med statsstøtte (artikel 91, stk. 5))
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Prioritet
Beregningsgrundlag (offentligt eller samlet)
 (
4
)
Samlede støtteberettigede udgifter afholdt af støttemodtagerne og betalt i forbindelse med gennemførelsen af operationer i overensstemmelse med artikel 91, stk. 3, litra a), og artikel 91, stk. 4, litra c)
Samlet EU-bidrag i henhold til artikel 91, stk. 4, litra a) og b)
Beløbet for teknisk bistand i overensstemmelse med artikel 91, stk. 3, litra b)
Samlet offentligt bidrag, der er ydet eller skal ydes, i overensstemmelse med artikel 91, stk. 3, litra c)
(A)
(B)
(C)
(D)
(E)
Prioritet 1
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
ELLER
Udgifter opdelt efter specifik målsætning som opført i forvaltningsmyndighedens regnskab
Gælder for AMIF, FIS og IGFV
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Specifik målsætning
Beregningsgrundlag (offentligt eller samlet)
Samlede støtteberettigede udgifter afholdt af støttemodtagerne og betalt i forbindelse med gennemførelsen af operationer i overensstemmelse med artikel 91, stk. 3, litra a), og artikel 91, stk. 4, litra c)
Samlet EU-bidrag i henhold til artikel 91, stk. 4, litra a) og b)
Samlet offentligt bidrag, der er ydet eller skal ydes, i overensstemmelse med artikel 91, stk. 3, litra c)
(A)
(B)
(C)
(D)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen (»overførsel ind«)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen (»overførsel ud«)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand, specifikke målsætninger
Teknisk bistand i henhold til artikel 36, stk. 5
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Prioritet
Beregningsgrundlag (offentligt eller samlet) (')
Samlede støtteberettigede udgifter afholdt af støttemodtagerne og betalt i forbindelse med gennemførelsen af operationer i overensstemmelse med artikel 91, stk. 3, litra a), og artikel 91, stk. 4, litra c)
Samlet EU-bidrag i henhold til artikel 91, stk. 4, litra a) og b)
Beløbet for teknisk bistand i overensstemmelse med artikel 91, stk. 3, litra b)
Samlet offentligt bidrag, der er ydet eller skal ydes, i overensstemmelse med artikel 91, stk. 3, litra c)
(A)
(B)
(C)
(D)
(E)
Prioritet 1
<type="S" input="C">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="S" input="C">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="S" input="C">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
ERKLÆRING
Ved at validere denne betalingsanmodning anmoder organet, der varetager regnskabsfunktionen/forvaltningsmyndigheden om betaling af nedenstående beløb.
Repræsentant for det organ, der varetager regnskabsfunktionen:
Eller
Repræsentant for den forvaltningsmyndighed, der har ansvaret for regnskabsfunktionen:
<type="S" input="G">
BETALINGSANMODNING
FOND
Mindre udviklede regioner
Overgangsregioner
Mere udviklede regioner
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
(A)
(B)
(C)
(D)
<type="S" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
BEMÆRKNINGER
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
FOND
BELØB
<type="S" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Fond
Beløb
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen
<type="Cu" input="G">
<type="S" input="G">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="G">
<type="S" input="G">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="G">
BEMÆRKNINGER
Betalingen overføres til følgende bankkonto:
Udpeget organ
<type="S" maxlength="150" input="G">
Bank
<type="S" maxlength="150" input="G">
BIC
<type="S" maxlength="11" input="G">
Bankkontoens IBAN-nr.
<type="S" maxlength="34" input="G">
Kontohaver (såfremt denne ikke er identisk med det udpegede organ)
<type="S" maxlength="150" input="G">
Tillæg 1
Oplysninger om programbidrag, der er betalt til finansielle instrumenter, jf. forordningens artikel 92, og som er medtaget i betalingsanmodningerne (kumulativt fra programmets start)
Prioritet
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
5
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 92, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Prioritet
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
6
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 92, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
7
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 92, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 2
Oplysninger om udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne (kumulativt fra begyndelsen af programmeringsperioden)
Prioritet
Beregningsgrundlag (offentligt eller samlet)
 (
8
)
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til ikkeopfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til opfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, eller som bidrager til opfyldelsen af grundforudsætningerne
 (
9
)
Samlet
Offentligt
Samlet
Offentligt
(A)
(B)
(C)
(D)
(E)
Prioritet 1
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 3
Oplysninger om udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne (kumulativt fra begyndelsen af programmeringsperioden) for AMIF, FIS og IGFV
Specifik målsætning
Beregningsgrundlag (offentligt eller samlet)
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til ikkeopfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til opfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, eller som bidrager til opfyldelsen af grundforudsætningerne
 (
10
)
(A)
Samlet
(B)
Offentligt
(C)
Samlet
(D)
Offentligt
(E)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ind")
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ud")
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="M">
Tillæg 4
Forskud, der er udbetalt i forbindelse med statsstøtte (artikel 91, stk. 5), og som er medtaget i betalingsanmodningerne (kumulativt fra programmets start)
Prioritet
Samlet beløb, der er udbetalt som forskud
 (
11
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne senest tre år efter det år, hvor forskuddet er udbetalt
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI-nr. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF), ser tabellen ud som følger:
Prioritet
Samlet beløb, der er udbetalt som forskud
 (
12
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne senest tre år efter det år, hvor forskuddet er udbetalt
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Samlet beløb, der er udbetalt som forskud
 (
13
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne inden for tre år efter udbetalingen af forskuddet
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
(
1
)
  Hvis et program vedrører mere end én fond, skal der indsendes en separat betalingsanmodning for hver af fondene.
(
2
)
  Forkortelsesliste:
type: N=tal, D=dato, S=streng, C=afkrydsningsfelt, P=procentdel, B=boolesk, Cu=valuta
input: M=manuelt, S=valgt, G=systemskabt
(
3
)
  Regnskabsårets første dag, indkodes automatisk af det elektroniske system.
(
4
)
  Hvad angår EHFAF, finder medfinansiering kun anvendelse på »Samlede støtteberettigede offentlige udgifter«. Når der er tale om EHFAF, vil beregningsgrundlaget i denne model derfor automatisk blive ændret til »Offentligt«.
(
5
)
  Dette beløb medtages ikke i betalingsanmodningen.
(
6
)
  Dette beløb medtages ikke i betalingsanmodningen.
(
7
)
  Dette beløb medtages ikke i betalingsanmodningen.
(
8
)
  Hvad angår EHFAF, finder medfinansiering kun anvendelse på »Samlede støtteberettigede offentlige udgifter«. Når der er tale om EHFAF, vil beregningsgrundlaget i denne model derfor automatisk blive ændret til »Offentligt«.
(
9
)
  Beløbene i denne kolonne skal være identiske med beløbene i den første tabel i bilag XXIII.
(
10
)
  Beløbene i denne kolonne skal være identiske med beløbene i den første tabel i bilag XXIII.
(
11
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
(
12
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
(
13
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
BILAG XXIV
Model for regnskabet — artikel 98, stk. 1, litra a)
REGNSKAB FOR REGNSKABSÅRET
<type="D" – type="D" input="S">
EUROPA-KOMMISSIONEN
Berørt fond
 (
1
)
:
<type="S" input="S" >
 (
2
)
Kommissionens reference (CCI-nr.):
<type="S" input="S">
Programmets titel:
<type="S" input="G">
Kommissionens afgørelse:
<type="S" input="G">
Dato for Kommissionens afgørelse:
<type="D" input="G">
Regnskabsversion:
<type="S" input="G">
Dato for indgivelse af regnskabet:
<type="D" input="G">
National reference (valgfri):
<type="S" maxlength="250" input="M">
ERKLÆRINGER
Forvaltningsmyndigheden/det organ, der varetager regnskabsfunktionen, og som er ansvarligt for programmet, bekræfter herved, at:
1)
regnskabet er fuldstændigt, nøjagtigt og retvisende
2)
bestemmelserne i artikel 76, stk. 1, litra b) og c), er overholdt.
Repræsentant for forvaltningsmyndigheden/det organ, der varetager regnskabsfunktionen:
<type="S" input="G">
Den forvaltningsmyndighed, der er ansvarlig for programmet, bekræfter herved, at:
1)
de udgifter, der er opført i regnskabet, er i overensstemmelse med gældende ret og er lovlige og formelt rigtige
2)
bestemmelserne i de fondsspecifikke forordninger, artikel 63, stk. 5, i finansforordningen og nærværende forordnings artikel 74, stk. 1, litra a)-e), er overholdt
3)
bestemmelserne i artikel 82 vedrørende dokumenternes tilgængelighed er overholdt.
Repræsentant for forvaltningsmyndigheden
<type="S" input="G">
Tillæg 1
Beløb, der er opført i regnskabsfunktionens regnskabssystemer — artikel 98, stk. 3, litra a)
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Prioritet
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos det organ, der varetager regnskabsfunktionen, og som er medtaget i betalingsanmodninger for regnskabsåret i henhold til artikel 98, stk. 3, litra a)
Beløb for teknisk bistand i henhold til artikel 91, stk. 3, litra b)
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes, i henhold til artikel 98, stk. 3, litra a)
(A)
(B)
(C)
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Specifik målsætning
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos forvaltningsmyndigheden, og som er medtaget i betalingen for regnskabsåret i henhold til artikel 98, stk. 3, litra a)
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes, i henhold til artikel 98, stk. 3, litra a)
(A)
(B)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ind")
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ud")
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Denne tabel skal ikke inkludere udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt, med undtagelse af operationer, der bidrager til at opfylde grundforudsætningerne
Prioritet
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos det organ, der varetager regnskabsfunktionen, og som er medtaget i betalingsanmodninger for regnskabsåret i henhold til artikel 98, stk. 3, litra a)
Beløb for teknisk bistand i henhold til artikel 91, stk. 3, litra b)
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes, i henhold til artikel 98, stk. 3, litra a)
(A)
(B)
(C)
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 2
Beløb, der er trukket tilbage i løbet af regnskabsåret — artikel 98, stk. 3, litra b), og artikel 98, stk. 7
Prioritet
Tilbagetrækninger
Samlede udgifter, som er medtaget i betalingsanmodninger
Tilsvarende offentligt bidrag
(A)
(B)
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
Opsplitning af beløb, der er trukket tilbage i regnskabsåret, opdelt på regnskabsår for angivelse af de tilsvarende udgifter
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Prioritet
Tilbagetrækninger
Samlede udgifter, som er medtaget i betalingsanmodninger
Tilsvarende offentligt bidrag
(A)
(B)
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
Opsplitning af beløb, der er trukket tilbage i regnskabsåret, opdelt på regnskabsår for angivelse af de tilsvarende udgifter
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Tilbagetrækninger
Samlede udgifter, som er medtaget i betalingsanmodninger
Tilsvarende offentlige udgifter
(A)
(B)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ind")
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ud")
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
Opsplitning af beløb, der er trukket tilbage i regnskabsåret, opdelt på regnskabsår for angivelse af de tilsvarende udgifter
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Vedrørende det regnskabsår, der afsluttes den 30. juni XX … (i alt)
<type="Cu" input="M">
<type="Cu" input="M">
Heraf navnlig beløb, som er blevet korrigeret som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Tillæg 3
Programbidrag, der er betalt til finansielle instrumenter
(kumulativt fra programmets start) - artikel 98, stk. 3, litra c)
Prioritet
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
3
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 92, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Prioritet
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
4
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 92, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Beløb, der er medtaget i den første betalingsanmodning og betalt til det finansielle instrument i overensstemmelse med artikel 92 (højst 30 % af det samlede programbidrag, der er indgået forpligtelser for til de(t) finansielle instrument(er) i den relevante finansieringsaftale)
Tilsvarende udlignet beløb som omhandlet i artikel 92, stk. 3
 (
5
)
(A)
(B)
(C)
(D)
Samlet programbidrag, der er betalt til finansielle instrumenter
Samlet tilsvarende offentligt bidrag
Samlet programbidrag i henhold til artikel 86, stk. 2, litra b)
Samlet tilsvarende offentligt bidrag
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 4
Afstemning mellem udgifter — Artikel 98, stk. 3, litra d), og artikel 98, stk. 7
Prioritet
Samlede støtteberettigede udgifter, som er medtaget i betalingsanmodninger indgivet til Kommissionen
Udgifter, der er angivet i overensstemmelse med forordningens artikel 98
Difference
Bemærkninger (obligatorisk, hvis der er en difference for hver fradragstype i henhold til artikel 98, stk. 6)
Samlede støtteberettigede udgifter, som støttemodtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlet offentligt bidrag, som er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos regnskabsfunktionen, og som er medtaget i betalingsanmodninger indgivet til Kommissionen knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, og for hvilke grundforudsætningerne er opfyldt, eller til operationer, der bidrager til opfyldelsen af grundforudsætningerne
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Prioritet 3
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Heraf beløb, som er blevet korrigeret i det aktuelle regnskab som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Samlede støtteberettigede udgifter, som er medtaget i betalingsanmodninger indgivet til Kommissionen
Udgifter, der er angivet i overensstemmelse med forordningens artikel 98
Difference
Bemærkninger (obligatorisk, hvis der er en difference for hver fradragstype i henhold til artikel 98, stk. 6)
Samlede støtteberettigede udgifter, som støttemodtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlet offentligt bidrag, som er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos forvaltningsmyndigheden, og som er medtaget i betalingsanmodninger indgivet til Kommissionen knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, og for hvilke grundforudsætningerne er opfyldt, eller til operationer, der bidrager til opfyldelsen af grundforudsætningerne
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ind")
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen ("overførsel ud")
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
I alt
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Aktioner medfinansieret i overensstemmelse med artikel 20 i AMIF-forordningen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Teknisk bistand i henhold til artikel 37
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Heraf beløb, som er blevet korrigeret i det aktuelle regnskab som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF, hvis det er relevant), eller programmer, der ikke graduerer medfinansieringssatserne i en prioritet (specifik målsætning), ser tabellen ud som følger:
Prioritet
Samlede støtteberettigede udgifter, som er medtaget i betalingsanmodninger indgivet til Kommissionen
Udgifter, der er angivet i overensstemmelse med forordningens artikel 98
Difference
Bemærkninger (obligatorisk, hvis der er en difference)
Samlede støtteberettigede udgifter, som støttemodtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlet offentligt bidrag, som er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne, som opført i systemet hos det organ, der varetager regnskabsfunktionen
Samlede støtteberettigede udgifter, der er opført i regnskabssystemerne hos regnskabsfunktionen, og som er medtaget i betalingsanmodninger indgivet til Kommissionen knyttet til specifikke målsætninger, for hvilke grundforudsætningerne er opfyldt, eller operationer, der bidrager til opfyldelsen af grundforudsætningerne
Samlet tilsvarende offentligt bidrag, der er ydet eller skal ydes i forbindelse med gennemførelsen af operationer, der er knyttet til specifikke målsætninger, og for hvilke grundforudsætningerne er opfyldt, eller til operationer, der bidrager til opfyldelsen af grundforudsætningerne
(E=A-C)
(F=B-D)
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Prioritet 1
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Prioritet 2
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="S" maxlength="500" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Heraf beløb, som er blevet korrigeret i det aktuelle regnskab som følge af revision
<type="Cu" input="M">
<type="Cu" input="M">
Tillæg 5
Oplysninger om udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt
(kumulativt fra begyndelsen af programmeringsperioden)
Prioritet
Beregningsgrundlag (offentligt eller samlet)
 (
6
)
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer i henhold til artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til ikkeopfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer i henhold til i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til opfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, eller som bidrager til opfyldelsen af grundforudsætningerne
 (
7
)
Samlet
Offentligt
Samlet
Offentligt
(A)
(B)
(C)
(D)
(E)
Prioritet 1
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 6
Oplysninger om udgifter knyttet til specifikke målsætninger, for hvilke grundforudsætningerne ikke er opfyldt
(kumulativt fra begyndelsen af programmeringsperioden) for AMIF, FIS og IGFV
Specifik målsætning
Beregningsgrundlag (offentligt eller samlet)
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til ikkeopfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, med undtagelse af operationer, der bidrager til opfyldelsen af grundforudsætningerne
Støtteberettigede udgifter afholdt af støttemodtagere og betalt i forbindelse med gennemførelsen af operationer som omhandlet i artikel 91, stk. 3, litra a) eller c), eller EU-bidrag i henhold til artikel 91, stk. 4, knyttet til opfyldte grundforudsætninger som omhandlet i artikel 15, stk. 5 eller 6, eller som bidrager til opfyldelsen af grundforudsætningerne
 (
8
)
(A)
Samlet
(B)
Offentligt
(C)
Samlet
(D)
Offentligt
(E)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen (undtagen den særlige transitordning) eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i IGFV-forordningen (den særlige transitordning)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i IGFV-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 12, stk. 2, i IGFV-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 12, stk. 3, i IGFV-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 12, stk. 4, i IGFV-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 12, stk. 6, i IGFV-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 2, i FIS-forordningen eller artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 3, i FIS-forordningen eller artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 4, i FIS-forordningen eller artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 5, i FIS-forordningen eller artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4 (AMIF)
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 2, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 3, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 4, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 5, i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner finansieret i overensstemmelse med artikel 19 i AMIF-forordningen
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner finansieret i overensstemmelse med artikel 20 i AMIF-forordningen (»overførsel ind«)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner finansieret i overensstemmelse med artikel 20 i AMIF-forordningen (»overførsel ud«)
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 36, stk. 5
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Teknisk bistand i henhold til artikel 37
<type="S" input="G">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tillæg 7
Forskud, der er udbetalt i forbindelse med statsstøtte i henhold til artikel 91, stk. 5 (kumulativt fra programmets start)
Prioritet
Samlet beløb, der er udbetalt som forskud
 (
9
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne senest tre år efter det år, hvor forskuddet er udbetalt
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Prioritet 1
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
Mindre udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Overgangsregioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Mere udviklede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
I alt
Mindre udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Overgangsregioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Mere udviklede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Regioner i den yderste periferi og nordlige tyndtbefolkede regioner
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Modellen tilpasses automatisk på grundlag af CCI. F.eks.: For programmer, der ikke indeholder regionskategorier (Samhørighedsfonden, FRO, målet om europæisk territorialt samarbejde (Interreg), EHFAF), ser tabellen ud som følger:
Prioritet
Samlet beløb, der er udbetalt fra programmet som forskud
 (
10
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne inden for tre år efter året for udbetalingen af forskuddet
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Prioritet 1
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Prioritet 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
Eller
Gælder for AMIF, FIS og IGFV
Specifik målsætning
Samlet beløb, der er udbetalt fra programmet som forskud
 (
11
)
Beløb, som modsvares af udgifter afholdt af støttemodtagerne inden for tre år efter året for udbetalingen af forskuddet
Beløb, som ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet
(A)
(B)
(C)
Specifik målsætning 1
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 2
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 12, stk. 1, i IGFV-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 3
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 12, stk. 1, i FIS-forordningen eller artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Specifik målsætning 4
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Aktioner medfinansieret i overensstemmelse med artikel 15, stk. 1, i AMIF-forordningen
<type="Cu" input="M">
<type="Cu" input="M">
<type="Cu" input="M">
Tilsammen
<type="Cu" input="G">
<type="Cu" input="G">
<type="Cu" input="G">
(
1
)
  Hvis et program vedrører mere end én fond, skal der indsendes separate regnskaber for hver fond.
(
2
)
  Forkortelsesliste:
type: N=tal, D=dato, S=streng, C=afkrydsningsfelt, P=procentdel, B=boolesk, Cu=valuta
input: M=manuelt, S=valgt, G=systemskabt
(
3
)
  Dette beløb må ikke medtages i betalingsanmodningerne.
(
4
)
  Dette beløb må ikke medtages i betalingsanmodningerne.
(
5
)
  Dette beløb medtages ikke i betalingsanmodningen.
(
6
)
  Hvad angår EHFAF, finder medfinansiering kun anvendelse på »Samlede støtteberettigede offentlige udgifter«. Når der er tale om EHFAF, vil beregningsgrundlaget i denne model derfor automatisk blive ændret til »Offentligt«.
(
7
)
  Beløbene i denne kolonne skal være identiske med beløbene i den første tabel i bilag XXIV, tillæg 1.
(
8
)
  Beløbene i denne kolonne skal være identiske med beløbene i den første tabel i bilag XXIV.
(
9
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
(
10
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
(
11
)
  Dette beløb indgår i samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer som anført i betalingsanmodningen. Da statsstøtte i sagens natur er en offentlig udgift, svarer dette samlede beløb til beløbet for offentlige udgifter.
BILAG XXV
Fastlæggelse af omfanget af finansielle korrektioner: finansielle korrektioner til fast takst eller ekstrapolerede finansielle korrektioner — artikel 104, stk. 1
1.   Elementer ved anvendelse af ekstrapoleret korrektion
Ved anvendelse af ekstrapoleret finansiel korrektion ekstrapoleres resultaterne af undersøgelsen af den repræsentative stikprøve til resten af den population, hvorfra stikprøven er udtaget, med henblik på at fastlægge den finansielle korrektion.
2.   Elementer, der tages i betragtning ved anvendelsen af en korrektion til fast takst
a)
grovheden i den eller de alvorlige mangler i forhold til forvaltnings- og kontrolsystemet som helhed
b)
hyppigheden og udbredelsen af den eller de alvorlige mangler
c)
omfanget af den finansielle skade på EU-budgettet.
3.   Omfanget af den finansielle korrektion til fast takst fastlægges som følger:
a)
hvis den eller de alvorlige mangler i forvaltnings- og kontrolsystemet er så grundlæggende, hyppige eller udbredte, at dette indebærer en fuldstændig fejlfunktion i systemet, der giver anledning til at betvivle lovligheden og den formelle rigtighed af alle pågældende udgifter, anvendes en fast takst på 100 %
b)
hvis den eller de alvorlige mangler i forvaltnings- og kontrolsystemet er så hyppige og udbredte, at dette indebærer en særdeles alvorlig fejlfunktion i systemet, der giver anledning til at betvivle lovligheden og den formelle rigtighed af en meget stor andel af de pågældende udgifter, anvendes en fast takst på 25 %
c)
hvis den eller de alvorlige mangler i forvaltnings- og kontrolsystemet skyldes, at systemet ikke har fungeret, eller at det har fungeret så ringe eller så sporadisk, at dette indebærer en særdeles alvorlig fejlfunktion i systemet, der giver anledning til at betvivle lovligheden og den formelle rigtighed af en meget stor andel af de pågældende udgifter, anvendes en fast takst på 10 %
d)
hvis den eller de alvorlige mangler i forvaltnings- og kontrolsystemet skyldes, at systemet ikke har fungeret ensartet, og at dette giver anledning til at betvivle lovligheden og den formelle rigtighed af en meget stor andel af de pågældende udgifter, anvendes en fast takst på 5 %.
Hvis den eller de samme alvorlige mangler konstateres i et regnskabsår som følge af, at de ansvarlige myndigheder i et tidligere regnskabsår ikke har truffet passende korrigerende foranstaltninger efter anvendelsen af en finansiel korrektion, kan korrektionssatsen, som følge af den eller de vedvarende alvorlige mangler, øges til et niveau, der ikke overstiger den nærmeste højere kategori.
Hvis niveauet for den faste takst er uforholdsmæssigt efter hensyntagen til de elementer, der er anført i afsnit 2, kan korrektionssatsen nedsættes.
BILAG XXVI
Metode til tildeling af samlede midler pr. medlemsstat — artikel 109, stk. 2
Tildelingsmetode for mindre udviklede regioner, der er støtteberettigede under målet om investeringer i beskæftigelse og vækst — artikel 108, stk. 2, litra a)
1.
Hver medlemsstats tildeling svarer til summen af tildelingerne til dens enkelte støtteberettigede regioner, beregnet som følger:
a)
fastlæggelse af et absolut beløb pr. år (i EUR), som fås ved at multiplicere den pågældende regions befolkningstal med differencen mellem regionens BNP pr. indbygger målt i PPS og BNP-gennemsnittet i EU-27 pr. indbygger (i PPS)
b)
anvendelse af en procentsats på ovennævnte absolutte beløb for at fastlægge finansieringsrammen for den pågældende region; denne procentsats gradueres således, at den afspejler den relative velstand målt i PPS i den medlemsstat, hvor den støtteberettigede region er beliggende, i forhold til gennemsnittet i EU-27, dvs.
i)
for regioner i medlemsstater, hvis BNI pr. indbygger er mindre end 82 % af gennemsnittet i EU-27: 2,85 %
ii)
for regioner i medlemsstater, hvis BNI pr. indbygger er mellem 82 % og 99 % af gennemsnittet i EU-27: 1,25 %
iii)
for regioner i medlemsstater, hvis BNI pr. indbygger er større end 99 % af gennemsnittet i EU-27: 0,75 %
c)
til det beløb, der fremkommer i henhold til litra b), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 570 EUR pr. arbejdsløs pr. år, gældende for antallet af arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige arbejdsløshedsprocent for alle mindre udviklede regioner fandt anvendelse
d)
til det beløb, der fremkommer i henhold til litra c), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 570 EUR pr. ung arbejdsløs (i aldersgruppen 15-24) pr. år, gældende for antallet af unge arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige ungdomsarbejdsløshedsprocent for alle de mindre udviklede regioner fandt anvendelse
e)
til det beløb, der fremkommer i henhold til litra d), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 270 EUR pr. person (i aldersgruppen 25-64) pr. år, gældende for antallet af personer i den pågældende region, der skulle fratrækkes for at nå den gennemsnitlige procent af lavtuddannede (mindre end primær uddannelse, primær uddannelse eller sekundær uddannelse på 1. trin) for alle de mindre udviklede regioner
f)
til det beløb, der fremkommer i henhold til litra e), lægges, hvis det er relevant, et beløb på 1 EUR pr. ton CO
2
-ækvivalenter pr. år, gældende for regionens andel i forhold til befolkningen af det antal ton CO
2
-ækvivalenter, hvormed medlemsstaten overskrider de mål for drivhusgasemissioner uden for emissionshandelssystemet for 2030 som foreslået af Kommissionen i 2016
g)
til det beløb, der fremkommer i henhold til litra f) lægges et beløb, der fremkommer ved tildeling af en præmie på 405 EUR pr. person pr. år, gældende for regionernes andel i forhold til befolkningen af nettomigration fra tredjelande til den pågældende medlemsstat siden den 1. januar 2014.
Tildelingsmetode for overgangsregioner, der er støtteberettigede under målet om investeringer i beskæftigelse og vækst — artikel 108, stk. 2, litra b)
2.
Hver medlemsstats tildeling svarer til summen af tildelingerne til hver af dens støtteberettigede regioner beregnet som følger:
a)
fastlæggelse af den mindste og største teoretiske støtteintensitet for hver støtteberettiget overgangsregion. Det laveste støtteniveau er lig med den oprindelige gennemsnitlige støtteintensitet pr. indbygger i alle de mere udviklede regioner, dvs. 15,2 EUR pr. indbygger pr. år. Det højeste støtteniveau vedrører en teoretisk region med et BNP pr. indbygger på 75 % af gennemsnittet i EU-27 og beregnes efter den metode, der er fastlagt i punkt 1, litra a) og b). Af det beløb, der fremkommer ved denne metode, tages 60 % i betragtning
b)
beregning af de oprindelige regionale tildelinger under hensyntagen til det regionale BNP pr. indbygger (i PPS) ved lineær interpolation af regionens relative BNP pr. indbygger i forhold til EU-27
c)
til det beløb, der fremkommer i henhold til litra b), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 560 EUR pr. arbejdsløs pr. år, gældende for antallet af arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige arbejdsløshedsprocent for alle mindre udviklede regioner fandt anvendelse
d)
til det beløb, der fremkommer i henhold til litra c), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 560 EUR pr. ung arbejdsløs (i alderen 15-24 år) pr. år, gældende for antallet af unge arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige ungdomsarbejdsløshedsprocent for alle de mindre udviklede regioner fandt anvendelse
e)
til det beløb, der fremkommer i henhold til litra d), lægges, hvis det er relevant, et beløb, der fremkommer ved tildeling af en præmie på 250 EUR pr. person (i alderen 25-64 år) pr. år, gældende for antallet af personer i den pågældende region, der skulle fratrækkes for at nå den gennemsnitlige procent af lavtuddannede (mindre end primær uddannelse, primær uddannelse eller sekundær uddannelse på 1. trin) for alle de mindre udviklede regioner
f)
til det beløb, der fremkommer i henhold til litra e), lægges, hvis det er relevant, et beløb på 1 EUR pr. ton CO
2
-ækvivalenter pr. år, gældende for regionens andel i forhold til befolkningen af det antal ton CO
2
-ækvivalenter, hvormed medlemsstaten overskrider de mål for drivhusgasemissioner uden for emissionshandelssystemet for 2030 som foreslået af Kommissionen i 2016
g)
til det beløb, der fremkommer i henhold til litra f) lægges et beløb, der fremkommer ved tildeling af en præmie på 405 EUR pr. person pr. år, gældende for regionernes andel i forhold til befolkningen af nettomigration fra tredjelande til den pågældende medlemsstat siden den 1. januar 2014.
Tildelingsmetode for de mere udviklede regioner, der er støtteberettigede under målet om investeringer i beskæftigelse og vækst — artikel 108, stk. 2, litra c)
3.
Den samlede indledende teoretiske finansieringsramme fås ved at multiplicere en støtteintensitet pr. indbygger pr. år på 15,2 EUR med den støtteberettigede befolkning.
4.
Hver enkelt berørt medlemsstats andel er summen af dens støtteberettigede regioners andele, der bestemmes efter følgende kriterier, der vægtes som anført:
a)
samlet regional befolkning (vægtning 20 %)
b)
antal arbejdsløse i NUTS 2-regioner med en arbejdsløshedsprocent over gennemsnittet for alle de mere udviklede regioner (vægtning 12,5 %)
c)
beskæftigelse, der skal lægges til for at nå en gennemsnitlig beskæftigelsesfrekvens (i aldersgruppen 20-64) for alle de mere udviklede regioner (vægtning 20 %)
d)
antal personer i aldersgruppen 30-34 med et videregående uddannelsesniveau, der skal lægges til for at nå den gennemsnitlige andel personer (i aldersgruppen 30-34), der har gennemført en videregående uddannelse, for alle de mere udviklede regioner (vægtning 22,5 %)
e)
andel unge (i aldersgruppen 18-24), der forlader uddannelsessystemet tidligt, der skal fratrækkes for at nå den gennemsnitlige andel unge (i aldersgruppen 18-24), der forlader uddannelsessystemet tidligt, for alle de mere udviklede regioner (vægtning 15 %)
f)
difference mellem det konstaterede BNP i regionen (målt i PPS) og det teoretiske regionale BNP, hvis regionen havde samme BNP pr. indbygger som den mest velstående NUTS 2-region (vægtning 7,5 %)
g)
befolkning i NUTS 3-regioner med en befolkningstæthed på under 12,5 indbyggere pr. km
2
 (vægtning 2,5 %).
5.
Til de beløb pr. NUTS 2-region, der fremkommer i henhold til punkt 4, lægges hvis det er relevant, et beløb på 1 EUR pr. ton CO
2
-ækvivalenter pr. år, gældende for befolkningen i regionens andel af antallet af ton CO
2
-ækvivalenter, hvormed medlemsstaten overskrider målet for drivhusgasemissioner uden for ordningen for handel med drivhusgasemissioner for 2030 som foreslået af Kommissionen i 2016.
6.
Til de beløb pr. NUTS 2-region, der fremkommer i henhold til punkt 5, lægges et beløb, der fremkommer ved tildeling af en præmie på 405 EUR pr. person pr. år, gældende for regionens andel i forhold til befolkningen af nettomigration fra tredjelande til den pågældende medlemsstat siden den 1. januar 2014.
Tildelingsmetode for de medlemsstater, der er berettiget til midler fra Samhørighedsfonden — artikel 108, stk. 3
7.
Finansieringsrammen fås ved at multiplicere den gennemsnitlige støtteintensitet pr. indbygger og pr. år på 62,9 EUR med den støtteberettigede befolkning. Hver støtteberettiget medlemsstats tildeling af denne teoretiske finansieringsramme svarer til en procentsats baseret på dens befolkning, areal og nationale velstand og beregnes som følger:
a)
beregning af det aritmetiske gennemsnit af den pågældende medlemsstats befolkning og areal i forhold til alle støtteberettigede medlemsstaters samlede befolkning og areal. Overstiger forholdet mellem en medlemsstats befolkning og den samlede befolkning imidlertid forholdet mellem dens areal og det samlede areal med en faktor på 5 eller derover, hvilket afspejler en meget høj befolkningstæthed, anvendes kun befolkningen i forhold til den samlede befolkning i denne beregning
b)
justering af de derved fremkomne procentsatser med en koefficient, der udgør en tredjedel af den procentsats, hvormed den pågældende medlemsstats BNI pr. indbygger (PPS) for perioden 2015-2017 er større eller mindre end det gennemsnitlige BNI pr. indbygger i alle støtteberettigede medlemsstater (gennemsnit udtrykt som 100 %).
For hver støtteberettiget medlemsstat må Samhørighedsfondens andel ikke overstige en tredjedel af den samlede tildeling minus tildelingen for målet om europæisk territorialt samarbejde (Interreg) efter anvendelse af punkt 10-16. Med denne justering skal alle andre overførsler stige forholdsmæssigt som følge af punkt 1-6.
Tildelingsmetode for målet om europæisk territorialt samarbejde (Interreg) — artikel 12
8.
Tildelingen af midler pr. medlemsstat til dækning af grænseoverskridende og tværnationalt samarbejde og samarbejde med regionerne i den yderste periferi fastsættes som den vægtede sum af de andele, der fastsættes efter følgende kriterier og vægtes som anført:
a)
samlet befolkning i alle NUTS 3-grænseregioner og i øvrige NUTS 3-regioner, hvor mindst halvdelen af den regionale befolkning bor inden for 25 km fra grænsen (vægtning 45,8 %)
b)
befolkning, der bor inden for 25 km fra grænsen (vægtning 30,5 %)
c)
samlet befolkning i medlemsstaterne (vægtning 20 %)
d)
samlet befolkning i regionerne i den yderste periferi (vægtning 3,7 %).
Det grænseoverskridende områdes andel svarer til summen af vægten af kriterierne i litra a) og b). Det tværnationale områdes andel svarer til vægten af kriteriet i litra c). Andelen for samarbejdet med regionerne i den yderste periferi svarer til summen af vægten af kriteriet i litra d).
Tildelingsmetode for den supplerende finansiering til regioner i den yderste periferi, der er fastlagt i artikel 349 i TEUF, og de NUTS 2-regioner, der opfylder kriterierne i artikel 2 i protokol nr. 6 til tiltrædelsesakten af 1994 — artikel 110, stk. 1, litra e)
9.
Der afsættes en supplerende særlig tildeling svarende til en støtteintensitet på 40 EUR pr. indbygger pr. år til NUTS 2-regionerne i den yderste periferi og de nordlige tyndtbefolkede NUTS 2-regioner. Denne tildeling vil blive fordelt pr. region og medlemsstat i forhold til den samlede befolkning i disse regioner.
Minimums- og maksimumsniveauer for overførsler fra fondene til støtte for økonomisk, social og territorial samhørighed
10.
For at bidrage til, at samhørighedsfinansieringen i passende omfang koncentreres om de mindst udviklede regioner og medlemsstater, og at ulighederne i gennemsnitlig støtteintensitet pr. indbygger reduceres, fastsættes maksimumsniveauet (loft) for overførsel fra fondene til hver enkelt medlemsstat som en procentdel af medlemsstatens BNP, hvorved der fremkommer følgende procentsatser:
a)
for medlemsstater, hvis gennemsnitlige BNI pr. indbygger (i PPS) for perioden 2015-2017 er under 55 % af gennemsnittet i EU-27 pr. indbygger: 2,3 % af deres BNP
b)
for medlemsstater, hvis gennemsnitlige BNI pr. indbygger (i PPS) for perioden 2015-2017 er lig med eller over 68 % af gennemsnittet i EU-27 pr. indbygger: 1,5 % af deres BNP
c)
for medlemsstater, hvis gennemsnitlige BNI pr. indbygger (i PPS) for perioden 2015-2017 er lig med eller over 55 % og under 68 % af gennemsnittet i EU-27 pr. indbygger: Procentsatsen fremkommer ved lineær interpolation mellem 2,3 % og 1,5 % af deres BNP, hvilket resulterer i en forholdsmæssig reduktion af loftet i forhold til stigningen i velstanden.
Dette loft anvendes på årsbasis på Kommissionens BNP-fremskrivninger og reducerer, hvis det er relevant, forholdsmæssigt alle overførsler (bortset fra de mere udviklede regioner og målet om europæisk territorialt samarbejde (Interreg)) til den pågældende medlemsstat med henblik på at opnå maksimumsniveauet for overførsel.
11.
De regler, der er beskrevet i punkt 10, må ikke føre til tildelinger pr. medlemsstat, der er højere end 107 % af deres niveau i faste priser for programmeringsperioden 2014-2020. Denne justering anvendes forholdsmæssigt på alle overførsler (bortset fra målet om europæisk territorialt samarbejde (Interreg)) til den pågældende medlemsstat med henblik på at opnå maksimumsniveauet for overførsel.
12.
Den mindste samlede tildeling fra fondene for en medlemsstat svarer til 76 % af dens individuelle samlede tildeling i 2014-2020. Den mindste samlede tildeling fra fondene for en medlemsstat, hvor mindst en tredjedel af befolkningen bor i regioner på NUTS 2-niveau med en BNP pr. indbygger (i PPS) på under 50 % af gennemsnittet i EU-27, svarer til 85 % af dens individuelle samlede tildeling i 2014-2020. De justeringer, der er nødvendige for at opfylde dette krav, anvendes forholdsmæssigt på tildelingerne fra fondene med undtagelse af tildelingerne under målet om europæisk territorialt samarbejde (Interreg).
13.
Den maksimale samlede tildeling fra fondene for en medlemsstat, hvis gennemsnitlige BNI pr. indbygger (i PPS) er på mindst 120 % af gennemsnittet i EU-27, svarer til 80 % af dens individuelle samlede tildeling i 2014-2020. Den maksimale samlede tildeling fra fondene for en medlemsstat, hvis gennemsnitlige BNI pr. indbygger (i PPS) er lig med eller over 110 % og under 120 % af gennemsnittet i EU-27, svarer til 90 % af dens individuelle samlede tildeling i 2014-2020. De justeringer, der er nødvendige for at opfylde dette krav, anvendes forholdsmæssigt på tildelingerne fra fondene med undtagelse af tildelingen under målet om europæisk territorialt samarbejde (Interreg). Hvis en medlemsstat har overgangsregioner, der er omfattet af punkt 16, overføres 25 % af den pågældende medlemsstats tildeling til de mere udviklede regioner til tildelingen til medlemsstatens overgangsregioner.
Yderligere bestemmelser
14.
For alle regioner, som i forbindelse med programmeringsperioden 2014-2020 blev klassificeret som mindre udviklede regioner, men hvis BNP pr. indbygger er over 75 % af gennemsnittet i EU-27 pr. indbygger, svarer det laveste årlige støtteniveau under målet om investeringer i beskæftigelse og vækst til 60 % af deres tidligere vejledende gennemsnitlige årlige tildeling under målet om investeringer i beskæftigelse og vækst som beregnet af Kommissionen i den flerårige finansielle ramme for 2014-2020.
15.
Ingen overgangsregion modtager mindre end det, den ville have modtaget, hvis den havde været en mere udviklet region.
16.
En medlemsstats mindste samlede tildeling til dens overgangsregioner, som allerede var overgangsregioner i 2014-2020, svarer til mindst 65 % af den samlede tildeling for disse regioner i 2014-2020 i den pågældende medlemsstat.
17.
Uanset punkt 10-13 gælder supplerende tildelinger som omhandlet i punkt 18-23.
18.
Der afsættes i alt 120 mio. EUR til Peace Plus-programmet, hvor det handler til støtte for fred og forsoning og for videreførelsen af nord-syd-samarbejde på tværs af grænserne. Derudover skal der afsættes mindst 60 mio. EUR til Peace Plus-programmet fra tildelingen til Irland under målet om europæisk territorialt samarbejde (Interreg).
19.
Hvis en medlemsstats befolkning i gennemsnit er faldet med mere end 1 % pr. år mellem perioden 2007-2009 og 2016-2018, modtager denne medlemsstat en yderligere tildeling svarende til det samlede fald i dens befolkning mellem disse to perioder multipliceret med 500 EUR. Hvor dette er relevant, bevilges denne yderligere tildeling til de mindre udviklede regioner i den pågældende medlemsstat.
20.
De mindre udviklede regioner i medlemsstaterne, der først er begyndt at modtage støtte fra fondene i programmeringsperioden 2014-2020, modtager en yderligere tildeling på 400 mio. EUR.
21.
For at anerkende de udfordringer, der skyldes ømedlemsstaternes beliggenhed og den afsides beliggenhed af visse dele af Unionen, modtager Malta og Cypern hver en supplerende tildeling på 100 mio. EUR til strukturfondene under målet om investeringer i vækst og beskæftigelse. De nordlige tyndtbefolkede områder i Finland modtager en supplerende tildeling på 100 mio. EUR ud over det beløb, der er omhandlet i stk. 9.
22.
For at stimulere konkurrenceevne, vækst og jobskabelse i visse medlemsstater foretager fondene følgende supplerende tildelinger under målet om investeringer i vækst og beskæftigelse:
a)
200 mio. EUR til overgangsregionerne i Belgien
b)
200 mio. EUR til de mindre udviklede regioner i Bulgarien
c)
1550 mio. EUR til Tjekkiet under Samhørighedsfonden
d)
100 mio. EUR til Cypern under strukturfondene
e)
50 mio. EUR til Estland under strukturfondene
f)
650 mio. EUR til overgangsregioner i Tyskland, der er berørt af punkt 16
g)
50 mio. EUR til Malta under strukturfondene
h)
600 mio. EUR til de mindre udviklede regioner i Polen
i)
300 mio. EUR til overgangsregionerne i Portugal
j)
350 mio. EUR til den mere udviklede region i Slovenien.
23.
Der afsættes yderligere 100 mio. EUR til støtte for grænseoverskridende samarbejde. Dette kompletterer tildelingen af midler pr. medlemsstat i henhold til de vægtede kriterier, der er angivet i punkt 8, litra a) og b).

Summary:
Fælles regler for EU-fonde (2021-2027)
RESUMÉ AF:
Forordning (EU) 2021/1060 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik
HVAD ER FORMÅLET MED FORORDNINGEN?
Forordning (EU) 2021/1060, der er kendt som 
forordningen om fælles bestemmelser
, fastlægger et sæt 
fælles finansielle regler
, som gælder for de følgende kilder til finansiering fra 
Den Europæiske Union
 (EU), samt andre fælles bestemmelser for de fonde, der er mærket med en stjerne (*):
Den Europæiske Fond for Regionaludvikling
 (EFRU) (*)
Den Europæiske Socialfond Plus
 (ESF+) (*)
Samhørighedsfonden
 (*)
Fonden for Retfærdig Omstilling
 (FRO) (*)
Den Europæiske Hav-, Fiskeri- og Akvakulturfond
 (EHFAF) (*)
Asyl-, Migrations- og Integrationsfonden
Fonden for Intern Sikkerhed
instrumentet for grænseforvaltning og visa
.
HOVEDPUNKTER
Fem politiske målsætninger
EFRU, ESF+, Samhørighedsfonden og EHFAF støtter følgende politiske målsætninger:
et 
mere konkurrencedygtigt og intelligent
 Europa, som fremmer:
innovativ og intelligent økonomisk omstilling
regional tilslutning til informations- og kommunikationsteknologi
en 
grønnere
 kulstoffattig økonomi, som skal overgå til en kulstofneutral økonomi, ved at fremme:
en ren og fair energiomstilling
grønne investeringer (vedrørende bevaring af naturressourcer)
blå investeringer (vedrørende hav- og kystområder)
den 
cirkulære økonomi
modvirkning af
 og 
tilpasning til klimaforandringer
risikoforebyggelse og -styring
bæredygtig mobilitet i byer
et 
tættere sammenknyttet
 Europa ved at øge mobilitet
et 
mere socialt og inklusivt
 Europa ved at gennemføre den 
europæiske søjle for sociale rettigheder
et Europa 
tættere på borgerne
, som opnås gennem bæredygtig og integreret udvikling af alle typer territorier og lokale initiativer.
Klimamål
Fondene bør bidrage til at integrere klimaforanstaltninger og til at nå et overordnet mål om, at 
30 %
 af udgifterne i EU-budgettet støtter klimamålsætninger. EU’s 
medlemsstater
 skal især oplyse, hvordan de støtter miljø- og klimamål med deres bidrag til det samlede mål udtrykt som en procentdel af deres samlede tildeling fra EFRU og Samhørighedsfonden. Hvis der ikke gøres tilstrækkelige fremskridt med hensyn til at nå disse mål, skal medlemsstaten og 
Europa-Kommissionen
 nå til enighed om afhjælpende foranstaltninger på det årlige gennemgangsmøde.
Hovedprincipper
Medlemsstaterne og Kommissionen gennemfører budgettildelingerne ud fra principperne nedenfor.
Delt forvaltning.
 Foranstaltningerne planlægges i fællesskab mellem Kommissionen og medlemsstaterne. Medlemsstaterne har ansvaret for at gennemføre foranstaltningerne og refundere støttemodtagernes udgifter, mens Kommissionen overvåger gennemførelsen, refunderer medlemsstaterne og i sidste ende har ansvaret for budgettet.
Partnerskab og forvaltning på flere niveauer.
 Medlemsstaterne skal tilrettelægge og gennemføre et omfattende partnerskab, som mindst skal omfatte følgende partnere:
regionale og lokale myndigheder, bymyndigheder og andre offentlige myndigheder
arbejdsmarkedets parter
 og økonomiske interesseorganisationer
relevante organer, der repræsenterer civilsamfundet, såsom miljøpartnere, ikkestatslige organisationer og organer, som er ansvarlige for at fremme social inklusion, 
grundlæggende rettigheder
, rettigheder for personer med handicap, 
ligestilling
 mellem kønnene og 
ikkeforskelsbehandling
forskningsorganisationer og universiteter.
Horisontale principper.
 Disse sikrer, at:
de grundlæggende rettigheder respekteres, og 
Den Europæiske Unions charter om grundlæggende rettigheder
 overholdes
ligestilling mellem mænd og kvinder, integration af ligestillingsaspektet og integration af kønsperspektivet samt adgang for personer med handicap tages i betragtning
der tages passende skridt for at undgå enhver forskelsbehandling på grund af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering under forberedelsen, gennemførelsen, overvågningen og evalueringen af programmer.
Partnerskabsaftale
Hver medlemsstat udarbejder en partnerskabsaftale, der fastlægger, hvordan de har til hensigt at anvende EFRU, ESF+, Samhørighedsfonden, FRO og EHFAF på en virkningsfuld og effektiv måde for perioden 2021-2027.
Programmering
I samarbejde med partnerne udarbejder medlemsstaterne finansieringsprogrammer for 2021-2027, som skal forelægges for Kommissionen senest 3 måneder efter forelæggelse af partnerskabsaftalen. 
Forordningen
 fastsætter regler om følgende programmeringsaspekter:
indhold
godkendelse
ændring
fælles støtte fra EFRU, ESF+, Samhørighedsfonden og FRO
overførsel af midler, herunder særlige regler for overførsler fra EFRU og ESF+ til FRO.
Territorial udvikling
Tilgangen med integreret territorial udvikling styrkes og kan støttes på en af følgende måder:
integreret territorial investering, hvor medlemsstaterne kan kombinere finansiering fra flere fonde, programmer eller prioriteter fra det samme program for at sikre en integreret strategi for et bestemt område
lokaludvikling styret af lokalsamfundet, som er et værktøj, der bruges på subregionalt plan, og som supplerer støtte på lokalt plan for at mobilisere og inddrage lokale samfund og organisationer, med fokus på:
kapacitetsopbygning
gennemførelse af operationer
forvaltning, overvågning og evaluering af strategien, herunder kommunikation mellem interessenter
andre territoriale værktøjer udformet af medlemsstaten.
Teknisk bistand
På 
Kommissionens initiativ
 kan fondene yde støtte til forberedende arbejde, overvågning, kontrol, revision, evaluering, kommunikation, synlighed samt administrativ og teknisk bistand for at gennemføre forordningen, herunder, hvis det er relevant, i ikke-EU-lande.
På 
en medlemsstats initiativ
 kan fondene yde støtte til foranstaltninger til effektiv forvaltning og anvendelse af fondene, herunder til kapacitetsopbygning hos partnere, forberedelse, uddannelse, forvaltning, overvågning, evaluering, synlighed og kommunikation.
Resultater
Medlemsstaterne etablerer et system, der gør det muligt for dem at overvåge, rapportere om og evaluere præstationer, som består af:
output- og resultatindikatorer knyttet til specifikke målsætninger
delmål, der skal nås inden udgangen af 2024 for outputindikatorer
mål, der skal nås inden udgangen af 2029 for output- og resultatindikatorer.
Overvågning
Hver medlemsstat nedsætter et overvågningsudvalg senest tre måneder efter godkendelse af et program. Udvalgene mødes mindst en gang om året og gennemgår fremskridt med hensyn til at opfylde programmets målsætninger. Medlemsstaten fastlægger sammensætningen af udvalget og skal sikre en afbalanceret repræsentation af de relevante organer og repræsentanter for partnerne.
Hvert medlem af overvågningsudvalget har en stemme. Forretningsordenen fastlægger stemmeretten og de nærmere procedureregler i overvågningsudvalget.
Repræsentanter for Kommissionen deltager med overvågningsfunktion og rådgivende funktion.
Der afholdes årlige gennemgangsmøder mellem Kommissionen og hver enkelt medlemsstat for at gennemgå de enkelte programmers præstation.
Evaluering
Medlemsstaten eller forvaltningsmyndigheden evaluerer programmerne vha. eksperter, der er funktionelt uafhængige, for at forbedre programmets kvalitet og gennemførelse.
Kommissionen vil foretage sin egen midtvejsevaluering af de enkelte fonde inden udgangen af 2024 og en retrospektiv evaluering senest den 
31. december 2031
. Evalueringerne er baseret på følgende kriterier:
effektivitet
produktivitet
relevans
sammenhæng
værdi for EU.
Evalueringerne kan også tage højde for inklusion, ikkeforskelsbehandling og synlighed.
Desuden skal medlemsstaterne foretage en evaluering for hvert program for at vurdere dets påvirkning senest den 
30. juni 2029
.
Synlighed
Hver medlemsstat skal sikre både synligheden af støtten i alle aktiviteter vedrørende operationer, der støttes af fondene, og kommunikation til EU-borgerne om fondenes rolle og resultater gennem en enkelt webportal, som giver adgang til alle programmer, der involverer den pågældende medlemsstat.
Navnlig skal støttemodtagerne og de organer, der gennemfører de finansielle instrumenter, anerkende støtte fra fondene i overensstemmelse med reglerne i forordningen. Hvis ikke, kan forvaltningsmyndigheden træffe foranstaltninger og annullere op til 
3 %
 af støtten fra fondene til den pågældende operation.
Finansiel støtte
EU’s finansielle bidrag kan tage form af følgende:
finansiering, der ikke er knyttet til omkostninger, baseret på enten opfyldelse af betingelser eller opnåelse af resultater
refusion af støtte fra medlemsstaterne til støttemodtagere
refusion af programbidrag fra forvaltningsmyndigheder til 
finansielle instrumenter
støtteberettigede enhedsomkostninger
faste beløb, der er klart identificeret på forhånd
finansiering efter fast takst, der er klart identificeret på forhånd
en kombination af ovenstående.
Medlemsstaterne anvender fondene til at yde støtte til støttemodtagere i form af tilskud, finansielle instrumenter eller priser (eller en kombination heraf).
Støtteberettigelse
Udgifters støtteberettigelse bestemmes på grundlag af nationale regler, medmindre der er fastsat specifikke regler i denne forordning eller fondsspecifikke forordninger.
Følgende omkostninger er ikke berettigede til bidrag fra fondene:
renter af gæld, med få undtagelser
køb af jord for mere end 
10 %
 af de samlede støtteberettigede udgifter, eller 
15 %
 for forladte grunde og tidligere industrigrunde med bygninger (dette gælder ikke, hvis programmet omfatter miljøbevaring)
merværdiafgift (moms), bortset fra for:
operationer på under 5 000 000 EUR (inklusive moms)
operationer på over 5 000 000 EUR (inklusive moms), hvor moms ikke kan tilbagebetales i henhold til national lovgivning, eller for
visse fonde for mindre projekter og investeringer under 
målet om europæisk territorialt samarbejde
 (Interreg).
I de fondsspecifikke forordninger kan der fastsættes supplerende omkostninger, der ikke er berettigede til bidrag fra den enkelte fond.
Forvaltning og kontrol
Medlemsstaterne skal råde over forvaltnings- og kontrolsystemer for deres programmer og er blandt andet ansvarlige for at:
sikre, at programmerne fungerer i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og nærmere angivne centrale krav
sikre lovligheden og rigtigheden af de regnskaber, der indsendes til Kommissionen
forebygge, opdage, og korrigere uregelmæssigheder, herunder svig, og rapportere herom
sikre kvaliteten, nøjagtigheden og pålideligheden af overvågningssystemet og af data om indikatorer
sikre, at alle udvekslinger af oplysninger mellem støttemodtagere og programmyndighederne foretages ved hjælp af elektroniske dataudvekslingssystemer
sikre offentliggørelse af oplysninger
råde over systemer og procedurer, der sikrer, at alle dokumenter, som er nødvendige for revisionssporet, opbevares.
Kommissionen skal blandt andet:
forvisse sig om, at medlemsstaterne har forvaltnings- og kontrolsystemer, der fungerer virkningsfuldt og effektivt og overholder reglerne
foretage revisioner op til 3 år efter godkendelsen af regnskaberne, medmindre der er mistanke om svig.
Forvaltningsmyndighederne har blandt andet ansvar for at:
udvælge operationer
varetage programforvaltning
støtte overvågningsudvalgets arbejde
føre tilsyn med bemyndigede organer
på sikker vis registrere data om hver enkelt operation med henblik på overvågning, evaluering, finansiel forvaltning, verificering og revision.
Forordningen indeholder detaljerede regler for revisioner, der udføres af nationale revisionsmyndigheder, herunder:
revision af operationer
ordninger med én enkelt revision
tillid til nationale forvaltningssystemer under udvidede proportionale ordninger.
Økonomisk forvaltning
Forordningen fastsætter detaljerede regler, herunder for:
budgetforpligtelser
tilbagebetaling
regler for betalinger til medlemsstater
betalingstyper og gældende fælles regler
EU’s bidrag baseret på enhedsomkostninger, faste beløb og faste takster samt på finansiering, der ikke er knyttet til omkostninger
afbrydelser og suspensioner
regnskabers indhold, indgivelse og gennemgang
beregning af saldoen
finansielle korrektioner
principper og regler for frigørelse (tilbagetrækning) samt procedurer undtagelser.
Finansielle rammer
EFRU, ESF+ og Samhørighedsfonden støtter målet om 
investering i beskæftigelse og vækst
, der tildeles i alle niveau II-regioner i 
nomenklaturen for statistiske territoriale enheder
, der er fastlagt i forordning (EF) 
nr. 
1059/2003
 (se 
resumé
).
Navnlig tildeles ressourcerne fra EFRU og ESF+ til følgende tre kategorier af regioner:
mindre udviklede regioner
, hvis bruttonationalprodukt (BNP) pr. indbygger er under 
75 %
 af gennemsnittet af EU-27 (alle 27 medlemsstater)
overgangsregioner
, hvis BNP pr. indbygger er mellem 
75 %
 og 
100 %
 af EU-27-gennemsnittet
mere udviklede regioner
, hvis BNP pr. indbygger er over 
100 %
 af EU-27-gennemsnittet.
Samhørighedsfonden støtter de medlemsstater, hvis bruttonationalindkomst pr. indbygger, målt i 
købekraftstandarder
 og beregnet på grundlag af EU-tal for perioden 2015-2017, er mindre end 
90 %
 af den gennemsnitlige bruttonationalindkomst pr. indbygger i EU-27 i samme referenceperiode.
Forordningen indeholder desuden oplysninger om følgende:
midler til 
økonomisk, social og territorial samhørighed
midler til målet om investeringer i beskæftigelse og vækst og til Interreg
overførbare midler
fastlæggelse af medfinansieringssatser.
Revision
Europa-Parlamentet
 og 
Rådet for Den Europæiske Union
 skal tage forordningen op til revision senest den 
31. december 2027
.
Yderligere fleksibilitet for at håndtere konsekvenserne af Ruslands uprovokerede og uberettigede invasion af Ukraine
Ændringsforordning (EU) 
2022/2039
 har til formål at lette byrden for medlemsstaternes budgetter og lette gennemførelsen af operationer, der tager hånd om de udfordringer, der opstår som følge af Ruslands angrebskrig mod Ukraine.
Den øgede 
forfinansieringssatsen
 for programmer fra EFRU, ESF+ og Samhørighedsfonden under målet om investeringer i beskæftigelse og vækst med 
0,5 %
 i 2022
 og 
0,5 %
 i 2023
 af den samlede støtte fra fondene, der er fastsat i afgørelsen, der godkender programmet i alle medlemsstater.
Den giver mulighed for en 
EU-medfinansieringssats på op til 
100 %
 indtil den 
30. juni 2024
 for særskilte prioriteter, der er oprettet inden for rammerne af programmer, som støtter operationer, der fremmer socioøkonomisk integration af statsborgere fra ikke-EU-lande. Mindst 
30 %
 af støtten inden for prioriteten skal tildeles støttemodtagere, som er lokalforvaltninger og civilsamfundsorganisationer, der opererer i lokalsamfund. Det samlede beløb, der er programmeret under disse prioriteter i en medlemsstat, 
må ikke overstige 
5 %
 af den oprindelige nationale tildeling
 fra EFRU og ESF+ kombineret. Medfinansieringssatsen på op til 
100 %
 vil blive taget op til revision senest den 
30. juni 2024
.
Operationer med en samlet udgift på over 1 mio. EUR, der blev udvalgt til støtte i henhold til forordning (EU) 1303/2013 og var påbegyndt før den 
29. juni 2022
, er støtteberettigede i programmeringsperioden 2021-2027, og forvaltningsmyndigheden kan 
yde direkte støtte
, forudsat at visse vigtige betingelser er opfyldt.
Støtte til energi til overkommelige priser (SAFE)
Ændringsforordning (EU) 
2023/435
 er en del af en større politisk ændring, der skal håndtere EU’s 
energiafhængighed
 af Rusland.
Den giver især medlemsstaterne mulighed for at bruge op til 
7,5 %
 af tildelingen under samhørighedspolitikken for perioden 2021-2027 til at bidrage til målene for 
REPowerEU
. Sådanne foranstaltninger bør forblive i overensstemmelse med de fondsspecifikke regler, herunder med princippet om »ikke at gøre væsentlig skade«.
Platform for strategiske teknologier for Europa (STEP)
Ændringsforordning (EU) 
2024/795
, der fastlægger initiativet til platformen for strategiske teknologier for Europa, søger at styrke EU’s suverænitet og sikkerhed, fremskynde dens grønne og digitale omstilling, øge dens konkurrenceevne og reducere dens strategiske afhængigheder på tre strategiske industrielle områder: digital og dyb teknologisk innovation, rene og ressourceeffektive teknologier og bioteknologier. Den giver mulighed for at udnytte ressourcer fra eksisterende EU-programmer, uden at det er nødvendigt at oprette nye midler, og den fastsætter specifikke regler for projekter på disse områder. Projekter, der har fået tildelt et Sovereignty Seal (suverænitetsmærke, det EU-kvalitetsmærke, der tildeles projekter af høj kvalitet, som bidrager til platformens mål, hvilket vil give dem synlighed og hjælpe med at tiltrække alternative eller yderligere offentlige og private investeringer), kan drage fordel af bedre adgang til EU-finansiering, navnlig ved at lette kumulativ eller kombineret finansiering fra flere instrumenter.
HVORNÅR GÆLDER FORORDNINGEN FRA?
Den trådte i kraft den 
1. juli 2021
.
BAGGRUND
Se desuden den tilknyttede lovgivning:
Forordning (EU) 
2021/1139
 — EHFAF (se 
resumé
)
Forordning (EU) 
2021/1056
 — FRO (se 
resumé
)
Forordning (EU) 
2021/1057
 — ESF+ (se 
resumé
)
Forordning (EU) 
2021/1058
 — EFRU og Samhørighedsfonden (se 
resumé
)
Forordning (EU) 
2021/1059
 — Interreg (se 
resumé
).
For yderligere oplysninger henvises til:
Forordningen om fælles bestemmelser
 (Europa-Kommissionen).
HOVEDDOKUMENT
Europa-Parlamentets og Rådets forordning(EU) 
2021/1060
 af 
24. juni 2021
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (EUT L 231 af 
30.6.2021
, 
s. 159
).
Efterfølgende ændringer af forordning (EU) 2021/1060 er blevet indarbejdet i grundteksten. Denne 
konsoliderede udgave
 har ingen retsvirkning.
TILHØRENDE DOKUMENTER
Europa-Parlamentets og Rådets forordning (EU) 
2021/1056
 af 
24. juni 2021
 om oprettelse af Fonden for Retfærdig Omstilling (EUT L 231 af 
30.6.2021
, 
s. 1
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
2021/1057
 af 
24. juni 2021
 om oprettelse af Den Europæiske Socialfond Plus (ESF+) og om ophævelse af forordning (EU) 
nr. 1296/2013
 (EUT L 231 af 
30.6.2021
, 
s. 21
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
2021/1058
 af 
24. juni 2021
 om Den Europæiske Fond for Regionaludvikling og Samhørighedsfonden (EUT L 231 af 
30.6.2021
, 
s. 60
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
2021/1059
 af 
24. juni 2021
 om særlige bestemmelser for målet om europæisk territorialt samarbejde (Interreg), der støttes af Den Europæiske Fond for Regionaludvikling og de eksterne finansieringsinstrumenter (EUT L 231 af 
30.6.2021
, 
s. 94
).
Europa-Parlamentets og Rådets forordning (EU) 
2021/1139
 af 
7. juli 2021
 om oprettelse af Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om ændring af forordning (EU) 2017/1004 (EUT L 247 af 
13.7.2021
, 
s. 1
).
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1303/2013
 af 
17. december 2013
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) 
nr. 1083/2006
 (EUT L 347 af 
20.12.2013
, 
s. 320
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EF) 
nr. 
1059/2003
 af 
26. maj 2003
 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (EUT L 154 af 
21.6.2003
, 
s. 1
).
Se den 
konsoliderede udgave
.
seneste ajourføring 
9.10.2024