Commission Implementing Regulation (EU) 2021/437 of 3 March 2021 amending Implementing Regulation (EU) No 1011/2014 as regards changes to the model for transmission of financial data, to the model for the payment application including additional information concerning financial instruments and to the model for the accounts

Commission Implementing Regulation (EU) 2021/437 of 3 March 2021 amending Implementing Regulation (EU) No 1011/2014 as regards changes to the model for transmission of financial data, to the model for the payment application including additional information concerning financial instruments and to the model for the accounts THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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. , and in particular Articles 112(5), 131(6) and 137(3) thereof, Whereas: (1) Annex II to Commission Implementing Regulation (EU) No 1011/2014 Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies (OJ L 286, 30.9.2014, p. 1). sets out the model for transmission of financial data in accordance with Article 112 of Regulation (EU) No 1303/2013. (2) Annex VI to Implementing Regulation (EU) No 1011/2014 sets out the model for payment applications including additional information concerning financial instruments in accordance with Article 131(6) of Regulation (EU) No 1303/2013. (3) Annex VII to Implementing Regulation (EU) No 1011/2014 sets out the model for the accounts in accordance with Article 137(3) of Regulation (EU) No 1303/2013. (4) Article 92b(9) of Regulation (EU) No 1303/2013, as amended by Regulation (EU) 2020/2221 of the European Parliament and of the Council Regulation (EU) 2020/2221 of the European Parliament and of the Council of 23 December 2020 amending Regulation (EU) No 1303/2013 as regards additional resources and implementing arrangements to provide assistance for fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and for preparing a green, digital and resilient recovery of the economy (REACT-EU) (OJ L 437, 28.12.2020, p. 30). , provides that the revised financing plan set out in Article 96(2)(d) of Regulation (EU) No 1303/2013 is to set out the allocation of the additional resources from the European Union Recovery Instrument to the European Regional Development Fund and to the European Social Fund without however identifying amounts for the performance reserve and with no breakdown per category of regions. Specific fields should therefore be added to the models of payment applications and accounts to reflect, for the additional resources, the same split as for the global resources, except for the breakdown per category of regions.

(5) Article 92b(10) of Regulation (EU) No 1303/2013, as amended by Regulation (EU) 2020/2221, provides that the financing plan of a new dedicated operational programme is to set out the allocation of the additional resources from the European Union Recovery Instrument to the European Regional Development Fund and to the European Social Fund without identifying amounts for the performance reserve and with no breakdown per category of regions. New fields should therefore be added to the model for the transmission of financial data to reflect, for the additional resources, the same breakdown as for the global resources, except for the breakdown per category of regions. (6) The relevant models in Annexes II, VI and VII to Implementing Regulation (EU) No 1011/2014 should therefore be amended accordingly. (7) In order to allow for prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union. (8) The measures provided for in this Regulation are in accordance with the opinion of the Coordination Committee for the European Structural and Investment Funds, HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 1011/2014 is amended as follows: (1) Annex II is replaced by the text in Annex I to this Regulation; (2) Annex VI is replaced by the text in Annex II to this Regulation; (3) Annex VII is replaced by the text in Annex III to this Regulation.

Article 2

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 all Member States. Done at Brussels, 3 March 2021. For the Commission The President Ursula von der Leyen

Annex

ANNEX I Annex II is replaced as follows:

Annex

ANNEX II Model for the transmission of financial data 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 Table 1 Financial information at priority axis and programme level Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU. In case the YEI is programmed as part of a priority axis (in accordance with point (c) of the second subparagraph of Article 18 of Regulation (EU) No 1304/2013), the information has to be provided separately from the other part of the priority axis. This does not apply to the resources allocated to the YEI (i.e. the YEI specific allocation and the matching ESF support), to the Cohesion Fund, to ERDF REACT-EU and ESF REACT-EU. This priority axis comprises the specific allocation to YEI and the matching ESF support. This part of a priority axis comprises the specific allocation to YEI and the matching ESF support.

ESF allocation without the matching support for YEI. Includes the YEI special allocation and the matching support from the ESF. Includes the YEI special allocation and the matching support from the ESF REACT-EU. 1.2.3.4.5.6.7.8.9.10.11.12. The financial allocation of the priority axis based on the operational programme [extracted from Table 18a of the operational programme] Cumulative data on the financial progress of the operational programmePriority axisFundCategory of region Basis for the calculation of Union support (Total eligible cost or public eligible cost) Total funding (EUR) Co-financing rate (%)Total eligible cost of operations selected for support (EUR) Proportion of the total allocation covered with selected operations (%) [column 7/column 5x 100] Public eligible cost of operations selected for support (EUR) Total eligible expenditure declared by beneficiaries to the managing authority Proportion of the total allocation covered by eligible expenditure declared by beneficiaries (%) [column 10/column 5x100] Number of operations selectedCalculationCalculation<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=Cu input=M><type=P input=G><type=N input=M> Priority axis 1ERDFPriority axis 2ESFPriority axis 3YEINAPriority axis 4ESFYEINAPriority axis 5Cohesion FundNAPriority axis 6ERDF REACT-EUNAPriority axis 7ESF REACT-EUNAPriority axis 8ESF REACT-EUNAYEI REACT-EUNAPriority axis 9YEI REACT-EUNATotalERDFLess developed<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalERDFTransition<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalERDFMore developed<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G > TotalERDFSpecial 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=Cu input= G ><type=P input=G><type=N input= G >TotalESFLess developed<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalESFTransition<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalESFMore developed<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalYEINA<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalYEI REACT-EUNA<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalCohesion FundNA<type=N input= G ><type=Cu input= G ><type=P input= G ><type=Cu input= G ><type=Cu input= G ><type=P input=G><type=N input= G >TotalERDF REACT-EUNA<type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G >TotalESF REACT-EUNA<type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G ><type=N input= G >Grand TotalAll Funds<type=N input= G ><type=N input= G ><type=P input= G ><type=N input= G ><type=N input= G ><type=P input=G><type=N input= G ’>

Table 2 Breakdown of the cumulative financial data by category of intervention for the transmission made by 31 January Data for the YEI shall be presented separately without splitting the YEI specific allocation and the matching ESF support. Data for ERDF REACT-EU as well as for ESF REACT-EU shall be presented separately. Priority axisCharacteristics of expenditureCategorisation dimensionsFinancial dataFundCategory of region 1 Intervention field 2 Form of finance 3 Territorial dimension 4 Territorial delivery mechanism 5 Thematic objective dimension ERDF/Cohesion Fund 6 ESF secondary theme 7 Economic dimension 8 Location dimension Total eligible cost of operations selected for support (EUR) Public eligible cost of operations selected for support (EUR) The total eligible expenditure declared by beneficiaries to the managing authorityNumber of operations selected<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=Cu input = M><type=N input = M> Table 3 A forecast of the amount for which the Member State expects to submit interim payment applications for the current financial year and the subsequent financial year For each programme, to be filled in by Fund and category of region, where appropriate This should only show the specific allocation for outermost regions/Northern sparsely populated regions. This includes the specific allocation for the YEI and the corresponding ESF support. FundCategory of regionUnion contribution[current financial year][subsequent financial year]January – OctoberNovember – DecemberJanuary- DecemberERDFLess 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>ETC<type=Cu input=M><type=Cu input=M><type=Cu input=M>ESFLess 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>YEI<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>ERDF REACT-EU<type=Cu input=M><type=Cu input=M><type=Cu input=M>ESF REACT-EU<type=Cu input=M><type=Cu input=M><type=Cu input=M>YEI REACT-EU<type=Cu input=M><type=Cu input=M><type=Cu input=M>

Annex

ANNEX II Annex VI is replaced as follows:

Annex

ANNEX VI Model for the payment application including additional information concerning financial instruments PAYMENT APPLICATION EUROPEAN COMMISSION If a programme concerns more than one fund, application for payment should be sent separately for each of them. Irrespective of the way YEI is implemented (dedicated OP, specific priority axis or part of a priority axis), expenditure related to YEI activities will always be declared under an ESF payment application and will therefore cover both YEI specific allocation and ESF corresponding support.

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 Fund concerned:<type=S input=S >Commission reference (CCI):<type=S input=S>Name of operational programme:<type=S input=G>Commission Decision:<type=S input=G>Date 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> Please specify the type of the payment application: An interim payment application, in accordance with Article 131 of Regulation (EU) No 1303/2013<radio button>A final application for interim payment in accordance with Article 135(2) of Regulation (EU) No 1303/2013<radio button> According to Article 135 of Regulation (EU) No 1303/2013, this payment application refers to the accounting period: From First day of the accounting year, automatically encoded by the IT system. <type=D input=G>until:<type=D input=G> Expenditure broken down by priority and category of regions as entered into the accounts of the certifying authority Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e. ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU. (Including programme contributions paid to financial instruments (Article 41 of Regulation (EU) No 1303/2013) and advances paid in context of State aid (Article 131(5) of Regulation (EU) No 1303/2013)) The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. PriorityCalculation basis (public or total)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operations(A)(B)(C)Priority 1Less developed regions<type=S input=G><type=Cu input=M><type=Cu input=M>Transition regions<type=S input=G><type=Cu input=M><type=Cu input=M>More developed regions<type=S input=G><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>YEI<type=S input=G><type=Cu input=M><type=Cu input=M>Priority 2Less developed regions<type=S input=G><type=Cu input=M><type=Cu input=M>Transition regions<type=S input=G><type=Cu input=M><type=Cu input=M>More developed regions<type=S input=G><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>YEI<type=S input=G><type=Cu input=M><type=Cu input=M>Priority 3Less developed regions<type=S input=G><type=Cu input=M><type=Cu input=M>Transition regions<type=S input=G><type=Cu input=M><type=Cu input=M>More developed regions<type=S input=G><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>Priority 4YEI<type=S input=G><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>Grand Total<type=Cu input=G><type=Cu input=G>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e. ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU. if applicable) the table shall look as follows: For the EMFF cofinancing applies only on Total eligible public expenditure. Therefore, in case of EMFF, the calculation base in this model will automatically be adjusted to Public. PriorityCalculation basis (public or total)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operations(A)(B)(C)Priority 1<type=S input=G><type=Cu input=M><type=Cu input=M>Priority 2<type=S input=G><type=Cu input=M><type=Cu input=M>Priority 3<type=S input=G><type=Cu input=M><type=Cu input=M>Grand Total<type=Cu input=G><type=Cu input=G> CERTIFICATE By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a), (d), (e), (f), (g) and (h) of Article 126 of Regulation (EU) No 1303/2013 are fulfilled and requests the payment of the amounts as mentioned below. Representing the Certifying Authority:<type=S input=G> APPLICATION FOR PAYMENT Covers the specific allocation for the YEI and the corresponding ESF support. Covers the specific allocation for the YEI REACT-EU and the corresponding ESF REACT-EU support. FUNDAMOUNTSLess developed regionsTransition regionsMore developed regionsOutermost 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>YEI<type=Cu input=G>ERDF REACT-EU<type=Cu input=G>ESF REACT-EU<type=Cu input=G>YEI REACT-EU<type=Cu input=G> The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: FUNDAMOUNT<type=S input=G><type=Cu input=G> The payment will be made on the following bank account: Designated body<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 designated body)<type=S maxlength=150 input=G>

Annex

APPENDIX 1 Information on programme contributions paid to financial instruments as referred to in Article 41 of Regulation (EU) No 1303/2013 and included in the payment applications (cumulative from the start of the programme)

For EAFRD (including the European Union Recovery Instrument) included in the quarterly declaration of expenditure. At closure, the eligible expenditure shall respect the provisions of Article 42(1), (2) and (3) of Regulation (EU) No 1303/2013. To be noted that due to the specificity of the EAFRD, the values in columns (B) and (D) are the same as those in columns (A) and (C) respectively. For EAFRD Measure Code. See footnote 49. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support. Programme contributions paid to financial instruments included in payment applications Amounts paid as eligible expenditure in the meaning of

Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 (A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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> YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 49. Programme contributions paid to financial instruments included in payment applications Amounts paid as eligible expenditure in the meaning of

Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 (A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 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>

Annex

APPENDIX 2 Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications (cumulative from the start of the programme) 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. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support. PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within three years of the payment of the advanceAmount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the three year period has not yet elapsed(A)(B)(C)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: 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. PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advanceAmount 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>

Annex

ANNEX III Annex VII is replaced as follows:

Annex

ANNEX VII Model for the accounts ACCOUNTS FOR ACCOUNTING PERIOD <type=D – type=D input=S> EUROPEAN COMMISSION If a programme concerns more than one fund, accounts should be sent separately for each of them. In the case of YEI, annual accounts will include both the specific allocation for the YEI and the ESF corresponding support. Tables in this Annex provide for the split of the REACT-EU additional resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU. 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 Fund concerned:<type=S input=S >Commission reference (CCI):<type=S input=S>Name of operational programme:<type=S input=G>Commission Decision:<type=S input=G>Date 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> CERTIFICATE The certifying authority hereby certifies that:

(1) that the accounts are complete accurate and true and that the expenditure entered into the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law; (2) that the provisions in the Fund-specific Regulations, Article 59(5) of Regulation (EU, Euratom) No 966/2012 and in points, (d) and (f) of Article 126 of Regulation (EU) No 1303/2013 are respected; (3) that the provisions in Article 140 of Regulation (EU) No 1303/2013 with regard to the availability of documents are respected. Representing the certifying authority:<type=S input=G>

Annex

APPENDIX 1 AMOUNTS ENTERED INTO THE ACCOUNTING SYSTEMS OF THE CERTIFYING AUTHORITY

Article 137(1)(a) of Regulation (EU) No 1303/2013 The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Payments include the specific allocation for the YEI and the corresponding ESF support in column (C). The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Payments include the specific allocation for the YEI and the corresponding ESF support in column (C). Priority Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission (A) Total amount of the corresponding public expenditure incurred in implementing operations (B) Total amount of corresponding payments made to beneficiaries under Article 132(1) of Regulation (EU) No 1303/2013] (C) Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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> YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.

, if applicable) the table shall look as follows: Priority Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission (A) Total amount of the corresponding public expenditure incurred in implementing operations (B) Total amount of corresponding payments made to beneficiaries under Article 132(1) of Regulation (EU) No 1303/2013 (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>

Annex

APPENDIX 2 AMOUNTS WITHDRAWN AND RECOVERED DURING THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013 Excluding recoveries made under Article 71 of Regulation (EU) No 1303/2013 (see Appendix 4). The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. PriorityWITHDRAWALSRECOVERIESTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditureTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditure(A)(B)(C)(D)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 3Less 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> YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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>Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June … (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 66. PriorityWITHDRAWALSRECOVERIESTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditureTotal eligible amount of expenditure included in payment applicationsCorresponding public expenditure(A)(B)(C)(D)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>Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June … (total)<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>

Annex

APPENDIX 3 AMOUNTS TO BE RECOVERED AS AT THE END OF THE ACCOUNTING YEAR

Article 137(1)(b) of Regulation (EU) No 1303/2013 Including expenditure to be recovered under Article 71 of Regulation (EU) No 1303/2013. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Priority Total eligible amount of expenditure (A) Corresponding public expenditure (B) Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G> Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M> The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 70. Priority Total eligible amount of expenditure (A) Corresponding public expenditure (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 to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

Article 137(1)(b) of Regulation (EU) No 1303/2013 The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. PriorityRECOVERIES Total eligible amount of expenditure (A) Corresponding public expenditure (B) Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G> 2 Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M> The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: PriorityRECOVERIES Total eligible amount of expenditure (A) Corresponding public expenditure (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 recovered during the accounting year by accounting year of declaration of the corresponding expenditureIn relation to accounting year ending 30 June 2015 (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>In relation to accounting year ending 30 June …. (total)<type=Cu input=M><type=Cu input=M>Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

Article 137(1)(b) of Regulation (EU) No 1303/2013 Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. PriorityIRRECOVERABLE AMOUNTS Total eligible amount of expenditure (A) Corresponding public expenditure (B) Comments (Obligatory) (C) Priority 1Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 2Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M> Priority 3Less developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Transition regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>More developed regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Outermost regions and Northern sparsely populated regions<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>TotalsLess 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>YEI<type=Cu input=G><type=Cu input=G>GRAND TOTAL<type=Cu input=G><type=Cu input=G> The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 76. PriorityIRRECOVERABLE AMOUNTS Total eligible amount of expenditure (A) Corresponding public expenditure (B) Comments (Obligatory)Priority 1<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 2<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>Priority 3<type=Cu input=M><type=Cu input=M><type=S maxlength=1500 input=M>GRAND TOTAL<type=Cu input=G><type=Cu input=G>

Article 137(1)(c) of Regulation (EU) No 1303/2013 At closure, the eligible expenditure shall respect the provisions of Article 42(1), (2) and (3) of Regulation (EU) No 1303/2013. See footnote 80. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support. Programme contributions paid to financial instruments included in payment applicationsAmounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013(A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 1Less developed regions<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Transitional 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M> Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 80. Programme contributions paid to financial instruments included in payment applicationsAmounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013(A)(B)(C)(D)PriorityTotal amount of programme contributions paid to financial instrumentsAmount of corresponding public expenditureTotal amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013Amount of corresponding public expenditurePriority 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>

Annex

APPENDIX 7 ADVANCES PAID IN THE CONTEXT OF STATE AID UNDER ARTICLE 131(5) OF REGULATION (EU) NO 1303/2013 (CUMULATIVE FROM THE START OF THE PROGRAMME)

Article 137(1)(c) of Regulation (EU) No 1303/2013 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. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers YEI specific allocation and the corresponding ESF support. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support. PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within 3 years of the payment of the advanceAmount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the 3 year period has not yet elapsed(A)(B)(C)Priority 1Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 2Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M> Priority 3Less 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>YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>Priority 4YEI<type=Cu input=M><type=Cu input=M><type=Cu input=M>TotalsLess 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>YEI<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 model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: 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. PriorityTotal amount paid from the operational programme as advancesAmount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advanceAmount 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>

Annex

APPENDIX 8 RECONCILIATION OF EXPENDITURE

Article 137(1)(d) of Regulation (EU) No 1303/2013 Automatically filled in on basis of the final interim payment application submitted under Article 135(2) of Regulation (EU) No 1303/2013. Automatically filled in on basis of Appendix I. Automatically calculated. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. PriorityTotal eligible expenditure included in payment applicationssubmitted to the CommissionExpenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013DifferenceComments (obligatory in case of difference)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operationsTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the CommissionTotal amount of the corresponding public expenditure incurred in implementing operations(E = A-C)(F = B-D)(A)(B)(C)(D)(E)(F)(G)Priority 1Less 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 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>YEI<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 2Less 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 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>YEI<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 3YEI<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>TotalsLess 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 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>YEI<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 of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows: See footnote 90. See footnote 91. See footnote 92. PriorityTotal eligible expenditure included in payment applicationssubmitted to the CommissionExpenditure declared in accordance with Article 137(1)(a)of Regulation (EU) No 1303/2013DifferenceComments (obligatory in case of difference)Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operationsTotal amount of public expenditure incurred in implementing operationsTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the CommissionTotal amount of the corresponding public expenditure incurred in implementing operations(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 of operations according to Article 127(1) of Regulation (EU) No 1303/2013<type=Cu input=M><type=Cu input=M>