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
Modified by
- Regulation (EU, Euratom) 2022/2434 of the European Parliament and of the Councilof 6 December 2022amending Regulation (EU, Euratom) 2018/1046 as regards the establishment of a diversified funding strategy as a general borrowing method, 32022R2434, December 13, 2022
(1) "applicant" means a natural person or an entity with or without legal personality who has submitted an application in a grant award procedure or in a contest for prizes; (2) "application document" means a tender, a request to participate, a grant application or an application in a contest for prizes; (3) "award procedure" means a procurement procedure, a grant award procedure, a contest for prizes, or a procedure for the selection of experts or persons or entities implementing the budget pursuant to point (c) of the first subparagraph of Article 62(1); (4) "basic act" means a legal act, other than a recommendation or an opinion, which provides a legal basis for an action and for the implementation of the corresponding expenditure entered in the budget or of the budgetary guarantee or financial assistance backed by the budget, and which may take any of the following forms: (a) in implementation of the Treaty on the Functioning of the European Union (TFEU) and the Treaty establishing the European Atomic Energy Community (the Euratom Treaty), the form of a regulation, a directive or a decision within the meaning of Article 288 TFEU; or (b) in implementation of Title V of the Treaty on European Union (TEU), one of the forms specified in Articles 28(1) and 31(2), Article 33, and Articles 42(4) and 43(2) TEU;
(5) "beneficiary" means a natural person or an entity with or without legal personality with whom a grant agreement has been signed; (6) "blending facility or platform" means a cooperation framework established between the Commission and development or other public finance institutions with a view to combining non-repayable forms of support and/or financial instruments and/or budgetary guarantees from the budget and repayable forms of support from development or other public finance institutions, as well as from private-sector finance institutions and private-sector investors; (7) "budget implementation" means the carrying out of activities relating to the management, monitoring, control and auditing of budget appropriations in accordance with the methods provided for in Article 62; (8) "budgetary commitment" means the operation by which the authorising officer responsible reserves the budget appropriations necessary to cover subsequent payments to honour legal commitments; (9) "budgetary guarantee" means a legal commitment of the Union to support a programme of actions by taking on the budget a financial obligation that can be called upon should a specified event materialise during the implementation of the programme, and that remains valid for the duration of the maturity of the commitments made under the supported programme; (10) "building contract" means a contract covering the purchase, exchange, long lease, usufruct, leasing, rental or hire purchase, with or without option to buy, of land, buildings or other immovable property. It covers both existing buildings and buildings before completion provided that the candidate has obtained a valid building permit for it. It does not cover buildings designed in accordance with the specifications of the contracting authority that are covered by works contracts; (11) "candidate" means an economic operator that has sought an invitation or has been invited to take part in a restricted procedure, a competitive procedure with negotiation, a competitive dialogue, an innovation partnership, a design contest or a negotiated procedure; (12) "central purchasing body" means a contracting authority providing centralised purchasing activities and, where applicable, ancillary purchasing activities; (13) "check" means the verification of a specific aspect of a revenue or expenditure operation; (14) "concession contract" means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 174 and 178, in order to entrust the execution of works or the provision and management of services to an economic operator (the "concession"), and where: (a) the remuneration consists either solely in the right to exploit the works or services or in that right together with payment; (b) the award of the concession contract involves the transfer to the concessionaire of an operating risk in exploiting those works or services encompassing demand risk or supply risk, or both. The concessionaire shall be deemed to assume an operating risk where, under normal operating conditions, there is no guarantee of recouping the investments made or the costs incurred in operating the works or the services concerned;
(15) "contingent liability" means a potential financial obligation that could be incurred depending on the outcome of a future event; (16) "contract" means a public contract or a concession contract; (17) "contractor" means an economic operator with whom a public contract has been signed; (18) "contribution agreement" means an agreement concluded with persons or entities implementing Union funds pursuant to points (c)(ii) to (viii) of the first subparagraph of Article 62(1); (19) "control" means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention and detection and correction of fraud and irregularities and their follow-up, and the adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned. Controls may involve various checks, as well as the implementation of any policies and procedures to achieve the objectives referred to in the first sentence; (20) "counterpart" means the party that is granted a budgetary guarantee; (21) "crisis" means: (a) a situation of immediate or imminent danger threatening to escalate into an armed conflict or to destabilise a country or its neighbourhood; (b) a situation caused by natural disasters, man-made crisis such as wars and other conflicts or extraordinary circumstances having comparable effects related, inter alia, to climate change, environmental degradation, privation of access to energy and natural resources or extreme poverty;
(22) "decommitment" means an operation whereby the authorising officer responsible cancels wholly or partly the reservation of appropriations previously made by means of a budgetary commitment; (23) "dynamic purchasing system" means a completely electronic process for making commonly used purchases of items generally available on the market; (24) "economic operator" means any natural or legal person, including a public entity, or a group of such persons, who offers to supply products, execute works or provide services or supply immovable property; (25) "equity investment" means the provision of capital to a company, invested directly or indirectly in return for total or partial ownership of that company and where the equity investor may assume some management control of the company and may share the company’s profits; (26) "European office" means an administrative structure set up by the Commission, or by the Commission with one or more other Union institutions, to perform specific cross-cutting tasks; (27) "final administrative decision" means a decision of an administrative authority having final and binding effect in accordance with the applicable law; (28) "financial asset" means any asset in the form of cash, an equity instrument of a publicly or privately held entity or a contractual right to receive cash or another financial asset from such entity; (29) "financial instrument" means a Union measure of financial support provided from the budget to address one or more specific policy objectives of the Union which may take the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments, and which may, where appropriate, be combined with other forms of financial support or with funds under shared management or funds of the European Development Fund (EDF); (30) "financial liability" means a contractual obligation to deliver cash or another financial asset to another entity; (31) "framework contract" means a public contract concluded between one or more economic operators and one or more contracting authorities, the purpose of which is to establish the terms governing specific contracts under it to be awarded during a given period, in particular with regard to price and, where appropriate, the quantity envisaged; (32) "global provisioning" means the total amount of resources deemed necessary over the entire lifetime of a budgetary guarantee as a result of applying the provisioning rate referred to in Article 211(1) to the amount of the budgetary guarantee authorised by the basic act referred to in point (b) of Article 210(1); (33) "grant" means a financial contribution by way of donation. Where such a contribution is provided under direct management, it shall be governed by Title VIII; (34) "guarantee" means a written commitment to assume responsibility for all or part of a third party’s debt or obligation or for the successful performance by that third party of its obligations if an event occurs which triggers such guarantee, such as a loan default; (35) "guarantee on demand" means a guarantee that must be honoured by the guarantor upon the counterpart’s demand, notwithstanding any deficiencies in the enforceability of the underlying obligation; (36) "in-kind contribution" means non-financial resources made available free of charge by third parties to a beneficiary; (37) "legal commitment" means an act whereby the authorising officer responsible enters into or establishes an obligation which results in subsequent payment or payments and the recognition of expenditure charged to the budget, and which includes specific agreements and contracts concluded under financial framework partnership agreements and framework contracts; (38) "leverage effect" means the amount of reimbursable financing provided to eligible final recipients divided by the amount of the Union contribution; (39) "liquidity risk" means the risk that a financial asset held in the common provisioning fund might not be sold during a certain period of time without incurring a significant loss; (40) "loan" means an agreement which obliges the lender to make available to the borrower an agreed amount of money for an agreed period and under which the borrower is obliged to repay that amount within the agreed period; (41) "low value grant" means a grant lower than or equal to EUR 60000 ;(42) "Member State organisation" means an entity established in a Member State as a public law body, or as a body governed by private law entrusted with a public service mission and provided with adequate financial guarantees from the Member State; (43) "method of implementation" means any of the methods of budget implementation referred to in Article 62, that is direct management, indirect management and shared management; (44) "multi-donor action" means any action where Union funds are pooled with at least one other donor; (45) "multiplier effect" means the investment by eligible final recipients divided by the amount of the Union contribution; (46) "output" means the deliverables generated by the action determined in accordance with sector-specific rules; (47) "participant" means a candidate or tenderer in a procurement procedure, an applicant in a grant award procedure, an expert in a procedure for selection of experts, an applicant in a contest for prizes or a person or entity participating in a procedure for implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1); (48) "prize" means a financial contribution given as a reward following a contest. Where such a contribution is provided under direct management, it shall be governed by Title IX; (49) "procurement" means the acquisition by means of a contract of works, supplies or services and the acquisition or rental of land, buildings or other immovable property, by one or more contracting authorities from economic operators chosen by those contracting authorities; (50) "procurement document" means any document produced or referred to by the contracting authority to describe or determine elements of the procurement procedure, including: (a) the publicity measures set out in Article 163; (b) the invitation to tender; (c) the tender specifications, including the technical specifications and the relevant criteria, or the descriptive documents in the case of a competitive dialogue; (d) the draft contract;
(51) "public contract" means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 174 and 178, in order to obtain, against payment of a price paid in whole or in part from the budget, the supply of movable or immovable assets, the execution of works or the provision of services, comprising: (a) building contracts; (b) supply contracts; (c) works contracts; (d) service contracts;
(52) "quasi-equity investment" means a type of financing that ranks between equity and debt, having a higher risk than senior debt and a lower risk than common equity and which can be structured as debt, typically unsecured and subordinated and in some cases convertible into equity, or into preferred equity; (53) "recipient" means a beneficiary, a contractor, a remunerated external expert or a person or entity receiving prizes or funds under a financial instrument or implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1); (54) "repurchase agreement" means the sale of securities for cash with an agreement to repurchase them on a specified future date, or on demand; (55) "research and technological development appropriation" means an appropriation entered either in one of the titles of the budget relating to the policy areas linked to "Indirect research" or "Direct research" or in a chapter relating to research activities in another title; (56) "result" means the effects of the implementation of an action determined in accordance with sector-specific rules; (57) "risk-sharing instrument" means a financial instrument which allows for the sharing of a defined risk between two or more entities, where appropriate in exchange for an agreed remuneration; (58) "service contract" means a contract covering all intellectual and non-intellectual services other than those covered by supply contracts, works contracts and building contracts; (59) "sound financial management" means implementation of the budget in accordance with the principles of economy, efficiency and effectiveness; (60) "Staff Regulations" means the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union laid down in Regulation (EEC, Euratom, ECSC) No 259/68; (61) "subcontractor" means an economic operator that is proposed by a candidate or tenderer or contractor to perform part of a contract or by a beneficiary to perform part of the tasks co-financed by a grant; (62) "subscription" means sums paid to bodies of which the Union is member, in accordance with the budgetary decisions and the conditions of payment established by the body concerned; (63) "supply contract" means a contract covering the purchase, leasing, rental or hire purchase, with or without option to buy, of products, and which may include, as an incidental matter, siting and installation operations; (64) "technical assistance" means, without prejudice to sector-specific rules, support and capacity-building activities necessary for the implementation of a programme or an action, in particular preparatory, management, monitoring, evaluation, audit and control activities; (65) "tenderer" means an economic operator that has submitted a tender; (66) "Union" means the European Union, the European Atomic Energy Community, or both, as the context may require; (67) "Union institution" means the European Parliament, the European Council, the Council, the Commission, the Court of Justice of the European Union, the Court of Auditors, the European Economic and Social Committee, the Committee of the Regions, the European Ombudsman, the European Data Protection Supervisor or the European External Action Service (the "EEAS"); the European Central Bank shall not be considered to be a Union institution; (68) "vendor" means an economic operator registered in a list of vendors to be invited to submit requests to participate in or submit tenders; (69) "volunteer" means a person working on a non-compulsory basis for an organisation without being paid; (70) "work" means the outcome of building or civil engineering works taken as a whole that is sufficient in itself to fulfil an economic or technical function; (71) "works contract" means a contract covering either: (a) the execution or both the execution and design of a work; (b) the execution or both the execution and design of a work related to one of the activities referred to in Annex II to Directive 2014/24/EU; or (c) the realisation, by whatever means, of a work corresponding to the requirements specified by the contracting authority exercising a decisive influence on the type or design of the work.
(a) the revenue and expenditure of the Union, including administrative expenditure resulting from the implementation of the provisions of the TEU relating to the common foreign and security policy (CFSP), and operational expenditure occasioned by implementation of those provisions where it is charged to the budget; (b) the revenue and expenditure of the European Atomic Energy Community.
(a) appropriations provided in the budget, including by amending budgets; (b) appropriations carried over from preceding financial years; (c) appropriations made available again in accordance with Article 15; (d) appropriations arising from pre-financing payments which have been repaid in accordance with point (b) of Article 12(4); (e) appropriations provided following the receipt of revenue assigned during the financial year or carried over from preceding financial years.
(a) the expenditure of the European Agricultural Guarantee Fund (EAGF) shall be entered in the accounts for a financial year on the basis of the repayments made by the Commission to Member States by 31 December of that year, provided that the payment order has reached the accounting officer by 31 January of the following financial year; (b) expenditure implemented under shared management with the exception of the EAGF shall be entered in the accounts for a financial year on the basis of the reimbursements made by the Commission to Member States by 31 December of that year, including the expenditure charged by 31 January of the following financial year as laid down in Articles 30 and 31.
(a) routine administrative expenditure, provided that such expenditure has been approved in the last budget duly adopted, and only up to a maximum of one quarter of the total corresponding appropriations decided upon by the European Parliament and by the Council for the current financial year; (b) routine management expenditure for the EAGF, provided that the basis for such expenditure is laid down in an existing basic act, and only up to a maximum of three quarters of the total corresponding appropriations decided upon by the European Parliament and by the Council for the current financial year.
(a) commitment appropriations and non-differentiated appropriations, for which most of the preparatory stages of the commitment procedure have been completed by 31 December of the financial year. Such appropriations may be committed up to 31 March of the following financial year, with the exception of non-differentiated appropriations related to building projects which may be committed up to 31 December of the following financial year; (b) appropriations which are necessary when the legislative authority has adopted a basic act in the final quarter of the financial year and the Commission has been unable to commit the appropriations provided for that purpose by 31 December of that year. Such appropriations may be committed up to 31 December of the following financial year; (c) payment appropriations which are needed to cover existing commitments or commitments linked to commitment appropriations carried over, where the payment appropriations provided for in the relevant budget lines for the following financial year are insufficient; (d) non-committed appropriations relating to the actions referred to in Article 4(1) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549 ).
(a) commitment appropriations for the Emergency Aid Reserve and for the European Union Solidarity Fund. Such appropriations may be carried over only to the following financial year and may be committed up to 31 December of that year; (b) appropriations corresponding to internal assigned revenue. Such appropriations may be carried over only to the following financial year and may be committed up to 31 December of that year, with the exception of the internal assigned revenue from lettings and the sale of buildings and land which may be carried over until it is fully used. Commitment appropriations, as referred to in Regulation (EU) No 1303/2013 and in Regulation (EU) No 514/2014 of the European Parliament and of the Council Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime and crisis management (OJ L 150, 20.5.2014, p. 112 ).(c) appropriations corresponding to external assigned revenue. Such appropriations shall be fully used by the time all the operations relating to the programme or action to which they are assigned have been carried out or they may be carried over and used for the succeeding programme or action. This shall not apply to the revenue referred to in point (iii) of Article 21(2)(g) for which appropriations not committed within five years shall be cancelled; (d) payment appropriations related to the EAGF resulting from suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013.
(a) for individual budgetary commitments within the meaning of point (a) of the first subparagraph of Article 112(1), the completion of the selection of potential contractors, beneficiaries, prize winners or delegates; (b) for global budgetary commitments within the meaning of point (b) of the first subparagraph of Article 112(1), the adoption of a financing decision or the closing of the consultation of the departments concerned within each Union institution on the adoption of the financing decision.
(a) the decommitment from a programme under the arrangements for the implementation of the performance reserve established in Article 20 of Regulation (EU) No 1303/2013; (b) the decommitment from a programme dedicated to a specific financial instrument in favour of small and medium-sized enterprises (SMEs) following the discontinuance of the participation of a Member State in the financial instrument, as referred to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013.
(a) acting by a majority of its component members, decides to reduce the expenditure before the expiry of the 30 days, in which case the Commission shall submit a new proposal; (b) informs the Council and the Commission that it does not wish to reduce the expenditure, in which case the decision shall enter into force before the expiry of the 30 days.
(a) specific additional financial contributions from Member States to the following types of actions and programmes: (i) certain supplementary research and technological development programmes; (ii) certain external aid actions or programmes financed by the Union and managed by the Commission;
(b) appropriations relating to the revenue generated by the Research Fund for Coal and Steel established by Protocol No 37 on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel, annexed to the TEU and to the TFEU. (c) the interest on deposits and the fines provided for in Council Regulation (EC) No 1467/97 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 ).(d) revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each Union institution; (e) financial contributions to Union activities from third countries or from bodies other than those set up under the TFEU or the Euratom Treaty; (f) internal assigned revenue referred to in paragraph 3, to the extent that it is ancillary to external assigned revenue referred to in this paragraph; (g) revenue from the activities of a competitive nature conducted by the Joint Research Centre (JRC) which consist of any of the following: (i) grant and procurement procedures in which the JRC participates; (ii) activities of the JRC on behalf of third parties; (iii) activities undertaken under an administrative agreement with other Union institutions or other Commission departments, in accordance with Article 59, for the provision of technical-scientific services.
(a) revenue from third parties in respect of goods, services or work supplied at their request; (b) revenue arising from the repayment, in accordance with Article 101, of amounts wrongly paid; (c) proceeds from the supply of goods, services and works to other departments within an Union institution, or to other Union institutions or bodies, including refunds by other Union institutions or bodies of mission allowances paid on their behalf; (d) insurance payments received; (e) revenue from lettings and from the sale of buildings and land; (f) repayments to financial instruments or budgetary guarantees pursuant to the second subparagraph of Article 209(3); (g) revenue arising from subsequent reimbursement of taxes pursuant to point (b) of the first subparagraph of Article 27(3).
(a) in the statement of revenue of each Union institution’s section, a budget line to receive the revenue; (b) in the statement of expenditure, the remarks, including general remarks, showing which budget lines may receive the appropriations corresponding to the assigned revenue which are made available.
(a) in the case provided for in point (a) of Article 21(2) for financial contributions from Member States and where the contribution agreement is expressed in euro, commitment appropriations may be made available upon signature of the contribution agreement by the Member State; (b) in the cases provided for in point (b) of Article 21(2) and in points (i) and (iii) of Article 21(2)(g), the commitment appropriations shall be made available as soon as the amount receivable has been estimated; (c) in the case provided for in point (c) of Article 21(2), the entry of the amounts in the statement of revenue shall give rise to the provision, in the statement of expenditure, of commitment and payment appropriations.
(a) seven twelfths of the sum entered in the budget shall be paid by 31 January of the current financial year; (b) the remaining five twelfths shall be paid by 15 July of the current financial year.
(a) in the statement of revenue, a budget line with a token entry pro memoria shall be entered to accommodate the full amount of each EFTA State’s contribution for the financial year;(b) in the statement of expenditure, an annex, forming an integral part of the budget, shall set out all the budget lines covering the Union activities in which EFTA States participate, and shall include information on the estimated amount of the participation of each EFTA State.
(a) there is due regard to the principles of non-discrimination, proportionality, equal treatment and transparency at all stages of the procedure for accepting corporate sponsorship; (b) it contributes to the positive image of the Union and is directly linked to the core objective of an event or of an activity; (c) it does neither generate conflict of interests nor concern exclusively social events; (d) the event or activity is not exclusively financed through corporate sponsorship; (e) the service in return for the corporate sponsorship is limited to the public visibility of the trademark or name of the sponsor; (f) the sponsor is not, at the time of the sponsorship procedure, in one of the situations referred to in Articles 136(1) and 141(1) and is not registered as excluded in the database referred to in Article 142(1).
(a) penalties imposed on parties to contracts or beneficiaries; (b) discounts, refunds and rebates on individual invoices and cost statements; (c) interest generated by pre-financing payments; (d) adjustments for amounts unduly paid.
(a) the ex-tax amount; (b) the tax-inclusive amount.
(a) from one title to another up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made; (b) from one chapter to another without limit.
(a) transfer appropriations within each chapter; (b) with regard to expenditure on staff and administration which is common to several titles, transfer appropriations from one title to another up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made, and up to a maximum of 30 % of the appropriations for the financial year shown on the budget line to which the transfer is made; (c) with regard to operational expenditure, transfer appropriations between chapters within the same title up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made; (d) with regard to research and technological development appropriations implemented by the JRC, within the title of the budget relating to the "Direct research" policy area, transfer appropriations between chapters of up to a maximum of 15 % of the appropriations on the budget line from which the transfer is made; (e) with regard to research and technological development, transfer operational appropriations from one title to another, provided that the appropriations are used for the same purpose; (f) with regard to operational expenditure of the funds implemented under shared management, with the exception of the EAGF, transfer appropriations from one title to another, provided that the appropriations concerned are for the same objective within the meaning of the Regulation establishing the fund concerned or constitute technical assistance expenditure; (g) transfer appropriations from the budgetary item of a budgetary guarantee to the budgetary item of another budgetary guarantee, in the exceptional cases when the provisioned resources in the common provisioning fund of the latter are insufficient to pay a guarantee call and subject to the subsequent restoring of the amount transferred in accordance with the procedure set out in Article 212(4).
(a) transfer of appropriations from the "provisions" title referred to in Article 49 of this Regulation, where the only condition for lifting the reserve is the adoption of a basic act pursuant to Article 294 TFEU; (b) in duly justified exceptional cases such as international humanitarian disasters and crises occurring after 1 December of the financial year, transfer of unused appropriations for that year still available in the titles falling under the heading of the multiannual financial framework dedicated to Union external action to the titles concerning crisis management aid and humanitarian aid operations.
(a) the European Parliament and the Council approve it; (b) either the European Parliament or the Council approves it and the other institution refrains from acting; (c) neither the European Parliament nor the Council takes a decision to amend or refuse the transfer proposal.
(a) the transfer represents less than 10 % of the appropriations of the budget line from which the transfer is made and does not exceed EUR 5000000 ;(b) the transfer concerns only payment appropriations and the overall amount of the transfer does not exceed EUR 100000000 .
(a) the most recent information available for the implementation of appropriations and the estimate of requirements up to the end of the financial year for the budget line to which the transfer is to be made; (b) an analysis of the possibilities of reallocating appropriations.
(a) the principle of economy which requires that the resources used by the Union institution concerned in the pursuit of its activities shall be made available in due time, in appropriate quantity and quality, and at the best price; (b) the principle of efficiency which concerns the best relationship between the resources employed, the activities undertaken and the achievement of objectives; (c) the principle of effectiveness which concerns the extent to which the objectives pursued are achieved through the activities undertaken.
(a) objectives for programmes and activities shall be established ex ante ;(b) progress in the achievement of objectives shall be monitored with performance indicators; (c) progress in, and problems with, the achievement of objectives shall be reported to the European Parliament and to the Council in accordance with point (h) of the first subparagraph of Article 41(3) and with point (e) of Article 247(1).
(a) effectiveness, efficiency and economy of operations; (b) reliability of reporting; (c) safeguarding of assets and information; (d) prevention, detection, correction and follow-up of fraud and irregularities; (e) adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.
(a) segregation of tasks; (b) an appropriate risk management and control strategy that includes control at recipient level; (c) avoidance of conflict of interests; (d) adequate audit trails and data integrity in data systems; (e) procedures for monitoring effectiveness and efficiency; (f) procedures for follow-up of identified internal control weaknesses and exceptions; (g) periodic assessment of the sound functioning of the internal control system.
(a) the implementation of an appropriate risk management and control strategy coordinated among appropriate actors involved in the control chain; (b) the accessibility for all appropriate actors in the control chain of the results of controls carried out; (c) reliance, where appropriate, on management declarations of implementation partners and on independent audit opinions, provided that the quality of the underlying work is adequate and acceptable and that it was performed in accordance with agreed standards; (d) the timely application of corrective measures including, where appropriate, dissuasive penalties; (e) clear and unambiguous legislation underlying the policies concerned, including basic acts on the elements of the internal control; (f) the elimination of multiple controls; (g) the improvement of the cost benefit ratio of controls.
(a) the name of the recipient; (b) the locality of the recipient, namely: (i) the address of the recipient when the recipient is a legal person; (ii) the region on NUTS 2 level when the recipient is a natural person;
(c) the amount legally committed; (d) the nature and purpose of the measure.
(a) education supports paid to natural persons and other direct support paid to natural persons most in need as referred to in point (b) of Article 191(4); (b) very low value contracts awarded to experts selected pursuant to Article 237(2) as well as very low value contracts below the amount referred to in point 14.4 of Annex I; (c) financial support provided through financial instruments for an amount lower than EUR 500000 ;(d) where disclosure risks threatening the rights and freedoms of the persons or entities concerned as protected by the Charter of Fundamental Rights of the European Union or harming the commercial interests of the recipients.
(a) a comparative table including the draft budget for other Union institutions and the original estimates of other Union institutions as sent to the Commission and, where applicable, setting out the reasons for which the draft budget contains estimates different from those drawn up by other Union institutions; (b) any working document it considers useful in connection with the establishment plans of Union institutions, showing the latest authorised establishment plan and presenting: (i) all staff employed by the Union, displayed by type of employment contract; (ii) a statement of the policy on posts and external personnel and on gender balance; (iii) the number of posts actually filled on the last day of the year preceding the year in which the draft budget is presented and the annual average of full-time equivalents actually in place for that preceding year, indicating their distribution by grade, by gender and by administrative unit; (iv) a list of posts broken down per policy area; (v) for each category of external personnel, the initial estimated number of full-time equivalents on the basis of the authorised appropriations, as well as the number of persons actually in place at the beginning of the year in which the draft budget is presented, indicating their distribution by function group and, as appropriate, by grade;
(c) for the Union bodies referred to in Articles 70 and 71, a working document presenting the revenue and expenditure, as well as all information on staff as referred to in point (b) of this subparagraph; (d) a working document on the planned implementation of appropriations for the financial year and on commitments outstanding; (e) as regards appropriations for administration, a working document presenting administrative expenditure to be implemented by the Commission under its section of the budget; (f) a working document on pilot projects and preparatory actions which also contain an assessment of the results and the follow-up envisaged; (g) as regards funding to international organisations, a working document containing: (i) a summary of all contributions, with a breakdown per Union programme or fund and per international organisation; (ii) a statement of reasons explaining why it is more efficient for the Union to fund those international organisations rather than to act directly;
(h) programme statements or any other relevant document containing the following: (i) an indication of which Union policies and objectives the programme is to contribute to; (ii) a clear rationale for intervention at Union level in accordance, inter alia, with the principle of subsidiarity; (iii) progress in achieving programme objectives, as specified in Article 33; (iv) a full justification, including a cost-benefit analysis for proposed changes in the level of appropriations; (v) information on the implementation rates of the programme for the current and preceding financial year;
(i) a summary statement of the schedule of payments summarising per programme and per heading payments due in subsequent financial years to meet budgetary commitments proposed in the draft budget entered into in preceding financial years.
(a) a reference to the financial instrument and its basic act, together with a general description of the instrument, its impact on the budget, its duration and the added value of the Union contribution; (b) the financial institutions involved in implementation, including any issues relating to the application of Article 155(2); (c) the contribution of the financial instrument to the achievement of the objectives of the programme concerned as measured by the indicators established including, where applicable, the geographical diversification; (d) the envisaged operations, including target volumes based on the target leverage and expected private capital to be mobilised or, when unavailable, on the leverage effect arising from the existing financial instruments; (e) budget lines corresponding to the relevant operations and the aggregate budgetary commitments and payments from the budget; (f) the average duration between the budgetary commitment to the financial instruments and the legal commitments for individual projects in the form of equity or debt, where that duration exceeds three years; (g) revenue and repayments under Article 209(3), presented separately, including an evaluation of their use; (h) the value of equity investments, with respect to preceding years; (i) the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union, including any contingent liability; (j) impairments of assets and called guarantees both for the preceding year and the respective accumulated figures; (k) the performance of the financial instrument, including the investments realised, the target and the achieved leverage and multiplier effects, and also the amount of private capital mobilised; (l) the provisioned resources in the common provisioning fund and, when applicable, the balance on the fiduciary account.
(a) a reference to the budgetary guarantee and its basic act, together with a general description of the budgetary guarantee, its impact on the financial liabilities of the budget, its duration and the added value of the Union support; (b) the counterparts for the budgetary guarantee, including any issues relating to the application of Article 155(2); (c) the budgetary guarantee’s contribution to the achievement of the objectives of the budgetary guarantee as measured by the indicators established, including, where applicable, the geographical diversification and the mobilisation of private sector resources; (d) information on operations covered by the budgetary guarantee on an aggregated basis by sectors, countries and instruments, including, where applicable, portfolios and support combined with other Union actions; (e) the amount transferred to recipients as well as an assessment of the leverage effect achieved by the projects supported under the budgetary guarantee; (f) information aggregated on the same basis as referred to in point (d) on calls on the budgetary guarantee, losses, returns, amounts recovered and any other payments received; (g) information about the financial management, the performance and the risk of the common provisioning fund at the end of the preceding calendar year; (h) the effective provisioning rate of the common provisioning fund and, where applicable, the subsequent operations in accordance with Article 213(4); (i) the financial flows in the common provisioning fund during the preceding calendar year as well as the significant transactions and any relevant information on the financial risk exposure of the Union; (j) pursuant to Article 210(3), an assessment of the sustainability of the contingent liabilities borne by the budget arising from budgetary guarantees or financial assistance.
(a) on their implementation, containing, inter alia, information on the monitoring arrangements with the entities implementing the trust funds; (b) their management costs; (c) the contributions from other donors than the Union; (d) a preliminary assessment of their performance based on the conditions set out in Article 234(3); (e) a description on how their activities have contributed to the objectives laid down in the basic act of the instrument from which the Union contribution to the trust funds were provided.
(a) the estimated amount of such revenue to be received; (b) the estimated amount of such revenue carried over from preceding years.
(a) all administrative and operational expenditure relating to the external actions of the Union, including CFSP and common security and defence policy tasks, and financed from the budget; (b) the EEAS’ overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the central administration of the EEAS, together with operational expenditure, broken down by geographic area (regions, countries), thematic areas, Union delegations and missions.
(a) show the number of posts for each grade in each category and the number of permanent and temporary posts, including contractual and local staff authorised within the limits of the appropriations in each Union delegation, as well as in the central administration of the EEAS; (b) show any increase or reduction, compared to the preceding financial year, of posts by grade and category in the central administration of the EEAS, and in all Union delegations; (c) show the number of posts authorised for the financial year and for the preceding financial year, as well as the number of posts occupied by diplomats seconded from Member States, and by Union officials; (d) provide a detailed picture of all personnel in place in Union delegations at the time of presenting the draft budget, including a breakdown by geographic area, gender, individual country and mission, distinguishing between establishment plan posts, contract agents, local agents and seconded national experts, and of appropriations requested in the draft budget for such types of personnel with corresponding estimates of the number of full-time equivalents on the basis of the appropriations requested.
(a) to enter in the budget the balance of the preceding financial year, in accordance with the procedure laid down in Article 18; (b) to revise the forecast of own resources on the basis of updated economic forecasts; (c) to update the revised forecast of own resources and other revenue, as well as to review the availability of, and need for, payment appropriations.
(a) a general statement of revenue and expenditure; (b) separate sections for each Union institution, with the exception of the European Council and of the Council which shall share the same section, subdivided into statements of revenue and expenditure.
(a) expenditure on staff authorised in the establishment plan, which shall include an amount of appropriations and a number of establishment plan posts corresponding to that expenditure; (b) expenditure on external personnel and other expenditure referred to in point (b) of the first subparagraph of Article 30(1) and financed under the "administration" heading of the multiannual financial framework; (c) expenditure on buildings and other related expenditure, including cleaning and maintenance, rental and hiring, telecommunications, water, gas and electricity; (d) expenditure on external personnel and technical assistance directly linked to the implementation of programmes.
(a) no basic act exists for the action concerned when the budget is established; (b) there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions in accordance with the principle of sound financial management, the appropriations entered on the budget lines concerned.
(a) in the general statement of revenue and expenditure: (i) the estimated revenue of the Union for the current financial year concerned ("year n"); (ii) the estimated revenue for the preceding financial year and the revenue for year n-2; (iii) the commitment and payment appropriations for year n; (iv) the commitment and payment appropriations for the preceding financial year; (v) the expenditure committed and the expenditure paid in year n–2, the latter also expressed as a percentage of the budget of year n; (vi) appropriate remarks on each subdivision, as set out in Article 47(1), including the references of the basic act, where one exists, as well as all appropriate explanations concerning the nature and purpose of the appropriations;
(b) in each section, the revenue and expenditure following the same structure as set out in point (a); (c) with regard to staff: (i) for each section, an establishment plan setting the number of posts for each grade in each category and in each service and the number of permanent and temporary posts authorised within the limits of the appropriations; (ii) an establishment plan for staff paid from the research and technological development appropriations for direct action and an establishment plan for staff paid from the same appropriations for indirect action; the establishment plans shall be classified by category and grade and shall distinguish between permanent and temporary posts, authorised within the limits of the appropriations; (iii) an establishment plan setting the number of posts by grade and by category for each Union body referred to in Article 70 which receives a contribution charged to the budget. The establishment plans shall show, next to the number of posts authorised for the financial year, the number authorised for the preceding year. The staff of the Euratom Supply Agency shall appear separately in the Commission establishment plan;
(d) with regard to financial assistance and budgetary guarantees: (i) in the general statement of revenue, the budget lines corresponding to the relevant operations and intended to record any reimbursements received from recipients who initially defaulted. Those lines shall carry a token entry pro memoria and be accompanied by appropriate remarks;(ii) in the section of the budget relating to the Commission: the budget lines containing the budgetary guarantees in respect of the operations concerned. Those lines shall carry a token entry pro memoria , provided that no effective charge which has to be covered by definitive resources has arisen;remarks giving the reference to the basic act and the volume of the operations envisaged, the duration and the financial guarantee provided by the Union in respect of such operations;
(iii) in a document annexed to the section of the budget relating to the Commission, as an indication, also of the corresponding risks: ongoing capital operations and debt management; the capital operations and debt management for year n;
(e) with regard to financial instruments to be established without a basic act: (i) budget lines corresponding to the relevant operations; (ii) a general description of the financial instruments, including their duration and their impact on the budget; (iii) the envisaged operations, including target volumes based on the expected multiplier and leverage effect;
(f) with regard to the funds implemented by persons or entities pursuant to point (c) of the first subparagraph of Article 62(1): (i) a reference to the basic act of the relevant programme; (ii) corresponding budget lines; (iii) a general description of the action, including its duration and its impact on the budget;
(g) the total amount of CFSP expenditure entered in a chapter, entitled "CFSP", with specific articles covering CFSP expenditure and containing specific budget lines identifying at least the single major missions.
(a) the volume of staff appropriations corresponding to a full financial year is not affected; (b) the limit of the total number of posts authorised by each establishment plan is not exceeded; (c) the Union institution or body has taken part in a benchmarking exercise with other Union institutions and bodies as initiated by the Commission’s staff screening exercise.
(a) appropriations for pilot projects of an experimental nature designed to test the feasibility of an action and its usefulness; (b) appropriations for preparatory actions in the field of application of the TFEU and the Euratom Treaty, designed to prepare proposals with a view to the adoption of future actions; (c) appropriations for preparatory measures in the field of Title V of the TEU; (d) appropriations for one-off actions, or for actions for an indefinite duration, carried out by the Commission by virtue of tasks resulting from its prerogatives at institutional level pursuant to the TFEU and to the Euratom Treaty, other than its right of legislative initiative to submit proposals as referred to in point (b) of this paragraph, and under specific powers directly conferred on it by Articles 154, 156, 159 and 160 TFEU, Articles 168(2), 171(2) and 173(2) TFEU, the second paragraph of Article 175 TFEU, Article 181(2) TFEU, Article 190 TFEU and Articles 210(2) and 214(6) TFEU and Articles 70 and 77 to 85 of the Euratom Treaty; (e) appropriations for the operation of each Union institution under its administrative autonomy.
(a) directly ("direct management") as set out in Articles 125 to 153, by its departments, including its staff in the Union delegations under the authority of their respective Head of delegation, in accordance with Article 60(2), or through executive agencies as referred to in Article 69; (b) under shared management with Member States ("shared management") as set out in Articles 63 and 125 to 129; (c) indirectly ("indirect management") as set out in Articles 125 to 149 and 154 to 159, where this is provided for in the basic act or in the cases referred to in points (a) to (d) of Article 58(2), by entrusting budget implementation tasks to: (i) third countries or the bodies they have designated; (ii) international organisations or their agencies, within the meaning of Article 156; (iii) the European Investment Bank ("the EIB") or the European Investment Fund ("the EIF") or both of them acting as a group ("the EIB group"); (iv) Union bodies referred to in Articles 70 and 71; (v) public law bodies, including Member State organisations; (vi) bodies governed by private law with a public service mission, including Member State organisations, to the extent that they are provided with adequate financial guarantees; (vii) bodies governed by the private law of a Member State that are entrusted with the implementation of a public-private partnership and that are provided with adequate financial guarantees; (viii) bodies or persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.
(a) ensuring that actions financed from the budget are implemented correctly and effectively and in accordance with the applicable sector-specific rules; (b) designating bodies responsible for the management and control of Union funds in accordance with paragraph 3, and supervising such bodies; (c) preventing, detecting and correcting irregularities and fraud; (d) cooperating, in accordance with this Regulation and sector-specific rules, with the Commission, OLAF, the Court of Auditors and, for those Member States participating in enhanced cooperation pursuant to Council Regulation (EU) 2017/1939 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 ).
(a) set up and ensure the functioning of an effective and efficient internal control system; (b) use an accounting system that provides accurate, complete and reliable information in a timely manner; (c) provide the information required under paragraphs 5, 6 and 7; (d) ensure ex post publication in accordance with Article 38(2) to (6).
(a) their accounts on the expenditure that was incurred, during the relevant reference period as defined in sector-specific rules, in the execution of their tasks and that was presented to the Commission for reimbursement; (b) an annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
(a) the information is properly presented, complete and accurate; (b) the expenditure was used for its intended purpose, as defined in sector-specific rules; (c) the control systems put in place ensure the legality and regularity of the underlying transactions.
(a) apply procedures for the examination and acceptance of the accounts of the designated bodies, ensuring that the accounts are complete, accurate and true; (b) exclude from Union financing expenditure for which disbursements have been made in breach of applicable law; (c) interrupt payment deadlines or suspend payments where provided for in sector-specific rules.
(a) shall perform obligatory tasks provided for in their act of establishment or in other legal acts of the Union; (b) may, in accordance with Article 66, perform non-obligatory tasks authorised by their Management Committees having considered the costs, benefits and associated risks for the parties involved.
(a) shall cover all the financial requirements of each European office in the performance of the obligatory tasks provided for in its act of establishment or in other legal acts of the Union; (b) may cover financial requirements of a European office in the performance of tasks requested by Union institutions, Union bodies, other European offices and agencies established by or under the Treaties and authorised in accordance with the act of establishment of the office.
(a) receive delegation to its Director from Union institutions, Union bodies and other European offices, together with a delegation of the powers of the authorising officer concerning appropriations entered in the section of the budget relating to the Union institution, Union body or other European office; (b) conclude ad-hoc service-level agreements with Union institutions, Union bodies, other European offices or third parties.
(a) that the authorising officers by subdelegation and their staff receive regularly updated and appropriate information and training concerning the control standards and the methods and techniques available for that purpose; (b) that measures are taken, where needed, to ensure the effective and efficient functioning of the control systems in accordance with paragraph 2.
(a) the information contained in the report presents a true and fair view; (b) the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management; and (c) the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
(a) properly implementing payments, collecting revenue and recovering amounts established as being receivable; (b) preparing and presenting the accounts in accordance with Title XIII; (c) keeping the accounts in accordance with Articles 82 and 84; (d) laying down the accounting rules, procedures and the chart of accounts, in accordance with Articles 80 to 84; (e) laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; (f) treasury management.
(a) in the case of expenditure: (i) the appropriations authorised in the budget, including the appropriations entered in amending budgets, the appropriations carried over, the appropriations available following collection of assigned revenue, transfers of appropriations and the total appropriations available; (ii) the commitment appropriations and payment appropriations in respect of the financial year;
(b) in the case of revenue: (i) the estimates entered in the budget, including the estimates entered in amending budgets, assigned revenue and the total amount of estimated revenue; (ii) the entitlements established and the amounts recovered in respect of the financial year;
(c) the commitments still to be paid and the revenue still to be recovered, carried forward from preceding financial years.
(a) the use of appropriations carried over and the appropriations for the financial year; (b) the clearance of outstanding commitments.
(a) priority is given to the use of budgetary procedures where there is access to the central computerised accounting system; (b) imprest accounts are used only in duly substantiated cases.
(a) determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation; (b) omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it or is late in issuing a payment order, thereby rendering the Union institution liable to civil action by third parties.
(a) the appointing authority in charge of disciplinary matters; (b) the authorising officer responsible, including Heads of Union delegations and their deputies in their absence acting as authorising officers by subdelegation in accordance with Article 60(2).
(a) a representative of the appointing authority in charge of disciplinary matters of the Union institution, Union body, European office or body or person concerned; (b) a member appointed by the staff committee of the Union institution, Union body, European office or body or person concerned; (c) a member of the legal service of the Union institution employing the member of staff concerned.
(a) losing or damaging funds, assets or documents in his or her keeping; (b) wrongly altering bank accounts or postal giro accounts; (c) recovering or paying amounts which are not in conformity with the corresponding recovery or payment orders; (d) failing to collect revenue due.
(a) losing or damaging funds, assets or documents in his or her keeping; (b) not providing proper supporting documents for the payments he or she has made; (c) making payments to persons other than those entitled to such payments; (d) failing to collect revenue due.
(a) verify that the debt exists; (b) determine or verify the reality and the amount of the debt; and (c) verify the conditions according to which the debt is due.
(a) the amount receivable is certain, meaning that it is not subject to any condition; (b) the amount receivable is fixed, expressed precisely in cash terms; (c) the amount receivable is due and is not subject to any payment time; (d) the particulars of the debtor are correct; (e) the amount is booked to the correct budgetary item; (f) the supporting documents are in order; and (g) the principle of sound financial management is complied with, in particular with regard to the criteria referred to in point (a) or (b) of the first subparagraph of Article 101(2).
(a) the Union has established the amount receivable; (b) if payment of the debt is made within the deadline, as specified in the debit note, no default interest will be due; (c) failing payment of the debt within the deadline referred to in point (b) of this subparagraph the debt shall bear interest at the rate referred to in Article 99, without any prejudice to any specific regulations applicable; (d) failing payment of the debt by the deadline referred to in point (b) the Union institution will effect recovery either by offsetting or by enforcement of any guarantee lodged in advance; (e) the accounting officer may in exceptional circumstances effect recovery by offsetting before the deadline referred to in point (b), where it is necessary to protect the financial interests of the Union when he or she has justified grounds to believe that the amount due to the Union would be lost, after the debtor has been informed of the reasons and date of the recovery by offsetting; (f) if, after taking all the steps set out in points (a) to (e) of this subparagraph, the amount has not been recovered in full, the Union institution will effect recovery by enforcement of a decision secured either in accordance with Article 100(2) or by legal action.
(a) eight percentage points where the obligating event is a supply contract or a service contract; (b) three and a half percentage points in all other cases.
(a) one and a half percentage points where the debtor provides a financial guarantee which is accepted by the accounting officer instead of payment; (b) three and a half percentage points in all other cases.
(a) where the foreseeable cost of recovery would exceed the amount to be recovered and the waiver would not harm the image of the Union; (b) where the amount receivable cannot be recovered in view of its age, of delay in the dispatch of the debit note in the terms defined in Article 98(2), of the insolvency of the debtor, or of any other insolvency proceedings; (c) where recovery is inconsistent with the principle of proportionality.
(a) the facts, having regard to the gravity of the irregularity giving rise to the establishment of the amount receivable (fraud, repeated offence, intent, diligence, good faith, manifest error); (b) the impact that waiving recovery would have on the operation of the Union and its financial interests (amount involved, risk of setting a precedent, undermining of the authority of the law).
(a) any distortion of competition that would be caused by the waiving of recovery; (b) the economic and social damage that would be caused were the debt to be recovered in full.
(a) the debtor undertakes to pay interest at the rate specified in Article 99 for the entire additional period allowed, starting from the deadline referred to in point (b) of the first subparagraph of Article 98(4); (b) in order to safeguard the rights of the Union, the debtor lodges a financial guarantee covering the debt outstanding in both the principal sum and the interest, which is accepted by the accounting officer of the Union institution.
(a) the provisionally collected amounts and the return on them shall be entered in the budget in accordance with Article 107(2); (b) where a financial guarantee has been lodged, it shall be enforced and the corresponding amounts entered in the budget.
(a) the provisionally collected amounts or, in the event of a reduction, the relevant part thereof, including any return, shall be repaid to the third party concerned; (b) where a financial guarantee has been lodged, it shall be released accordingly.
(a) the basic act and the budget line; (b) the objectives pursued and the expected results; (c) the methods of implementation; (d) any additional information required by the basic act for the work programme.
(a) for grants: the type of applicants targeted by the call for proposals or direct award and the global budgetary envelope reserved for the grants; (b) for procurement: the global budgetary envelope reserved for procurements; (c) for contributions to Union trust funds referred to in Article 234: the appropriations reserved for the trust fund for the year together with the amounts planned over its duration, from the budget as well as from other donors; (d) for prizes: the type of participants targeted by the contest, the global budgetary envelope reserved for the contest and a specific reference to prizes with a unit value of EUR 1000000 or more;(e) for financial instruments: the amount allocated to the financial instrument; (f) in the event of indirect management: the person or entity implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or the criteria to be used to select the person or entity; (g) for contributions to blending facilities or platforms: the amount allocated to the blending facility or platform and the list of entities participating in the blending facility or platform; (h) for budgetary guarantees: the amount of annual provisioning and, where applicable, the amount of the budgetary guarantee to be released.
(a) to legal commitments concluded following a declaration of a crisis situation in the framework of a business continuity plan, in accordance with the procedures adopted by the Commission or by any other Union institution under its administrative autonomy; (b) in the case of humanitarian aid operations, civil protection operations and crisis management aid, if efficient delivery of the Union’s intervention requires that the Union enter into a legal commitment with third parties immediately and if prior booking of the individual budgetary commitment is not possible.
(a) verify the existence of the creditor’s entitlement; (b) determine or verify the reality and the amount of the claim through the endorsement "certified correct"; (c) verify the conditions according to which payment is due.
(a) for pre-financing: that the conditions required in the legal commitment for the payment of the pre-financing are met; (b) for interim and balance payments in contracts: that the services provided for in the contract have been properly provided, the supplies properly delivered or that the work has been properly carried out; (c) for interim and balance payments in grants: that the action or work programme carried out by the beneficiary is in all respects in compliance with the grant agreement, including, where applicable that the costs declared by the beneficiary are eligible.
(a) individual: when the recipient and the amount of the expenditure are known; (b) global: when at least one of the elements necessary to identify the individual commitment is still not known; (c) provisional: to cover routine management expenditure for the EAGF as referred to in Article 11(2), and routine administrative expenditure where either the amount or the final payees are not definitively known.
(a) multi-donor actions; (b) blending operations; (c) legal commitments relating to audit and evaluation; (d) the following exceptional circumstances: (i) modifications made to legal commitments which have already been entered into; (ii) legal commitments that are to be entered into after early termination of an existing legal commitment; (iii) changes of the implementing entity.
(a) the Instrument for Pre-accession Assistance established by Regulation (EU) No 231/2014 of the European Parliament and of the Council Regulation (EU) No 231/2014 of the European Parliament and of the Council of 11 March 2014 establishing an Instrument for Pre-accession Assistance (IPA II) (OJ L 77, 15.3.2014, p. 11 ).(b) the European Neighbourhood Instrument established by Regulation (EU) No 232/2014 of the European Parliament and of the Council Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March 2014 establishing a European Neighbourhood Instrument (OJ L 77, 15.3.2014, p. 27 ).
(a) payment of the entire amount due; (b) payment of the amount due in any of the following ways: (i) pre-financing providing a float, which may be divided into a number of payments in accordance with the principle of sound financial management; such pre-financing amount shall be paid either on the basis of the contract, the agreement or the basic act, or on the basis of supporting documents which make it possible to check that the terms of the contract or agreement in question are complied with; (ii) one or more interim payments as a counterpart of a partial execution of the action or partial performance of the contract or agreement, which may clear pre-financing in whole or in part, without prejudice to the basic act; (iii) one payment of the balance of the amounts due where the action is completely executed, or the contract or agreement is completely performed;
(c) payment of a provision into the common provisioning fund established pursuant to Article 212.
(a) 90 calendar days for contribution agreements, contracts and grant agreements involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate; (b) 60 calendar days for all other contribution agreements, contracts and grant agreements for which payment depends on the approval of a report or a certificate; (c) 30 calendar days for all other contribution agreements, contracts and grant agreements.
(a) the creditor’s identification; (b) the amount; (c) the currency; (d) the date.
(a) the amount of the payment request is not due; or (b) the appropriate supporting documents have not been produced.
(a) the interest rates shall be those referred to in Article 99(2); (b) the interest shall be payable for the period elapsing from the calendar day following expiry of the time limit for payment laid down in paragraph 1 up to the day of payment.
(a) assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing policies, programmes and actions by reference to the risks associated with them; (b) assessing the efficiency and effectiveness of the internal control and audit systems applicable to each budget implementation operation.
(a) financing not linked to the costs of the relevant operations based on: (i) the fulfilment of conditions set out in sector-specific rules or Commission decisions; or (ii) the achievement of results measured by reference to previously set milestones or through performance indicators;
(b) reimbursement of eligible costs actually incurred; (c) unit costs, which cover all or certain specific categories of eligible costs which are clearly identified in advance by reference to an amount per unit; (d) lump sums, which cover in global terms all or certain specific categories of eligible costs which are clearly identified in advance; (e) flat-rate financing, which covers specific categories of eligible costs, which are clearly identified in advance, by applying a percentage; (f) a combination of the forms referred to in points (a) to (e).
(a) the financial framework partnership agreement shall, in addition to paragraph 2, specify: (i) the nature of the actions or work programmes foreseen; (ii) the procedure for awarding specific grants, in compliance with the principles and procedural rules in Title VIII;
(b) the financial framework partnership agreement and the specific grant agreement taken as a whole shall comply with the requirements of Article 201; (c) the duration of the financial framework partnership shall not exceed four years save in duly justified cases which are clearly indicated in the annual activity report referred to in Article 74(9); (d) the financial framework partnership shall be implemented in compliance with the principles of transparency and equal treatment of applicants; (e) the financial framework partnership shall be treated as a grant with regard to programming, ex ante publication and award;(f) specific grants based on the financial framework partnership shall be subject to the ex post publication procedures set out in Article 38.
(a) refuse to enter into the legal commitment or cancel the award of a prize; (b) suspend payments; (c) suspend the implementation of the legal commitment; (d) where appropriate, terminate the legal commitment in whole or with regard to one or more recipients.
(a) the implementation of the legal commitment proves to have been subject to irregularities, fraud or breach of obligations; (b) it is necessary to verify whether presumed irregularities, fraud or breach of obligations have actually occurred; (c) irregularities, fraud or breach of obligations call into question the reliability or effectiveness of the internal control systems of a person or entity implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or the legality and regularity of the underlying transactions.
(a) the early detection of persons or entities referred to in paragraph 2, which pose a risk to the financial interests of the Union; (b) the exclusion of persons or entities referred to in paragraph 2, which are in one of the exclusion situations referred to in Article 136(1); (c) the imposition of a financial penalty on a recipient pursuant to Article 138.
(a) participants and recipients; (b) entities on whose capacity the candidate or tenderer intends to rely or subcontractors of a contractor; (c) any person or entity receiving Union funds where the budget is implemented pursuant to point (c) of the first subparagraph of Article 62(1) and to Article 154(4) on the basis of information notified in accordance with Article 155(6); (d) any person or entity receiving Union funds under financial instruments exceptionally implemented in accordance with point (a) of the first subparagraph of Article 62(1); (e) participants or recipients on which entities implementing the budget in accordance with Article 63 have provided information, as transmitted by Member States in accordance with sector-specific rules, in accordance with point (d) of Article 142(2); (f) sponsors as referred to in Article 26.
(a) the person or entity is bankrupt, subject to insolvency or winding-up procedures, its assets are being administered by a liquidator or by a court, it is in an arrangement with creditors, its business activities are suspended, or it is in any analogous situation arising from a similar procedure provided for under Union or national law; (b) it has been established by a final judgment or a final administrative decision that the person or entity is in breach of its obligations relating to the payment of taxes or social security contributions in accordance with the applicable law; (c) it has been established by a final judgment or a final administrative decision that the person or entity is guilty of grave professional misconduct by having violated applicable laws or regulations or ethical standards of the profession to which the person or entity belongs, or by having engaged in any wrongful conduct which has an impact on its professional credibility where such conduct denotes wrongful intent or gross negligence, including, in particular, any of the following: (i) fraudulently or negligently misrepresenting information required for the verification of the absence of grounds for exclusion or the fulfilment of eligibility or selection criteria or in the implementation of the legal commitment; (ii) entering into agreement with other persons or entities with the aim of distorting competition; (iii) violating intellectual property rights; (iv) attempting to influence the decision-making of the authorising officer responsible during the award procedure; (v) attempting to obtain confidential information that may confer upon it undue advantages in the award procedure;
(d) it has been established by a final judgment that the person or entity is guilty of any of the following: (i) fraud, within the meaning of Article 3 of Directive (EU) 2017/1371 of the European Parliament and of the Council 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 July 1995 OJ C 316, 27.11.1995, p. 48 .(ii) corruption, as defined in Article 4(2) of Directive (EU) 2017/1371 or active corruption within the meaning of Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, drawn up by the Council Act of 26 May 1997 OJ C 195, 25.6.1997, p. 1 .Council Framework Decision 2003/568/JHA of 22 July 2003 on combating corruption in the private sector (OJ L 192, 31.7.2003, p. 54 ).(iii) conduct related to a criminal organisation as referred to in Article 2 of Council Framework Decision 2008/841/JHA Council Framework Decision 2008/841/JHA of 24 October 2008 on the fight against organised crime (OJ L 300, 11.11.2008, p. 42 ).(iv) money laundering or terrorist financing within the meaning of Article 1(3), (4) and (5) of Directive (EU) 2015/849 of the European Parliament and of the Council 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 ).(v) terrorist offences or offences linked to terrorist activities, as defined in Articles 1 and 3 of Council Framework Decision 2002/475/JHA Council Framework Decision 2002/475/JHA of 13 June 2002 on combating terrorism (OJ L 164, 22.6.2002, p. 3 ).(vi) child labour or other offences concerning trafficking in human beings as referred to in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011 on preventing and combating trafficking in human beings and protecting its victims, and replacing Council Framework Decision 2002/629/JHA (OJ L 101, 15.4.2011, p. 1 ).
(e) the person or entity has shown significant deficiencies in complying with main obligations in the implementation of a legal commitment financed by the budget which has: (i) led to the early termination of a legal commitment; (ii) led to the application of liquidated damages or other contractual penalties; or (iii) been discovered by an authorising officer, OLAF or the Court of Auditors following checks, audits or investigations;
(f) it has been established by a final judgment or final administrative decision that the person or entity has committed an irregularity within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 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 ).(g) it has been established by a final judgment or final administrative decision that the person or entity has created an entity in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the jurisdiction of its registered office, central administration or principal place of business; (h) it has been established by a final judgment or final administrative decision that an entity has been created with the intent referred to in point (g).
(a) facts established in the context of audits or investigations carried out by EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, the Court of Auditors, OLAF or the internal auditor, or any other check, audit or control performed under the responsibility of the authorising officer; (b) non-final administrative decisions which may include disciplinary measures taken by the competent supervisory body responsible for the verification of the application of standards of professional ethics; (c) facts referred to in decisions of persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1); (d) information transmitted in accordance with point (d) of Article 142(2) by entities implementing Union funds pursuant to point (b) of the first subparagraph of Article 62(1); (e) decisions of the Commission relating to the infringement of Union competition law or of a national competent authority relating to the infringement of Union or national competition law.
(a) the seriousness of the situation, including the impact on the financial interests and image of the Union; (b) the time which has elapsed since the relevant conduct; (c) the duration of the conduct and its recurrence; (d) whether the conduct was intentional or the degree of negligence shown; (e) in the cases referred to in point (b) of paragraph 1, whether a limited amount is at stake; (f) any other mitigating circumstances, such as: (i) the degree of collaboration of the person or entity referred to in Article 135(2) concerned with the relevant competent authority and the contribution of that person or entity to the investigation as recognised by the authorising officer responsible; or (ii) the disclosure of the exclusion situation by means of a declaration as referred to in Article 137(1).
(a) a natural or legal person who is a member of the administrative, management or supervisory body of the person or entity referred to in Article 135(2), or who has powers of representation, decision or control with regard to that person or entity, is in one or more of the situations referred to in points (c) to (h) of paragraph 1 of this Article; (b) a natural or legal person that assumes unlimited liability for the debts of the person or entity referred to in Article 135(2) is in one or more of the situations referred to in point (a) or (b) of paragraph 1 of this Article; (c) a natural person who is essential for the award or for the implementation of the legal commitment is in one or more of the situations referred to in points (c) to (h) of paragraph 1.
(a) the person or entity has taken remedial measures as specified in paragraph 7 of this Article, to an extent that is sufficient to demonstrate its reliability. This point shall not apply in the case referred to in point (d) of paragraph 1 of this Article; (b) it is indispensable to ensure the continuity of service, for a limited duration and pending the adoption of remedial measures specified in paragraph 7 of this Article; (c) such an exclusion would be disproportionate on the basis of the criteria referred to in paragraph 3 of this Article.
(a) measures to identify the origin of the situations giving rise to exclusion and concrete technical, organisational and personnel measures within the relevant business or activity area of the person or entity referred to in Article 135(2), appropriate to correct the conduct and prevent its further occurrence; (b) proof that the person or entity referred to in Article 135(2) has undertaken measures to compensate or redress the damage or harm caused to the financial interests of the Union by the underlying facts giving rise to the exclusion situation; (c) proof that the person or entity referred to in Article 135(2) has paid or secured the payment of any fine imposed by the competent authority or of any taxes or social security contributions referred to in point (b) of paragraph 1 of this Article.
(a) natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant; (b) beneficial owners, as defined in point (6) of Article 3 of Directive (EU) 2015/849, of the participant.
(a) appropriate evidence that it is not in one of the exclusion situations referred to in Article 136(1); (b) information on natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant, including persons and entities within the ownership and control structure and beneficial owners, and appropriate evidence that none of those persons are in one of the exclusion situations referred to in points (c) to (f) of Article 136(1). (c) appropriate evidence that natural or legal persons that assume unlimited liability for the debts of that participant are not in an exclusion situation referred to in point (a) or (b) of Article 136(1).
(a) if he or she can access such evidence on a national database free of charge; (b) if such evidence has already been submitted for the purposes of another procedure and provided that any submitted documents are still valid and that the time that has elapsed since the issuing date of the documents does not exceed one year; (c) if he or she recognises that there is a material impossibility to provide such evidence.
(a) the duration, if any, set by the final judgement or the final administrative decision of a Member State; (b) in the absence of a final judgment or a final administrative decision: (i) five years for the cases referred to in point (d) of Article 136(1); (ii) three years for the cases referred to in points (c) and (e) to (h) of Article 136(1).
(a) the date of the conduct giving rise to exclusion or, in the case of continued or repeated acts, the date on which the conduct ceases, in the cases referred to in points (b) to (e) and (g) and (h) of Article 136(1); (b) the date of the final judgment of a national jurisdiction or of the final administrative decision in the cases referred to in points (b), (c), (d), (g) and (h) of Article 136(1).
(a) the name of the person or entity referred to in Article 135(2) concerned; (b) the exclusion situation; (c) the duration of the exclusion and/or the amount of the financial penalty.
(a) where it is necessary to preserve the confidentiality of an investigation or of national judicial proceedings; (b) where publication would cause disproportionate damage to the person or entity referred to in Article 135(2) concerned or would otherwise be disproportionate on the basis of the proportionality criteria set out in Article 136(3) and having regard to the amount of the financial penalty; (c) where a natural person is concerned, unless the publication of personal data is justified by exceptional circumstances, inter alia, by the seriousness of the conduct or its impact on the financial interests of the Union. In such cases, the decision to publish the information shall duly take into consideration the right to privacy and other rights provided for in Regulation (EC) No 45/2001.
(a) is in an exclusion situation established in accordance with Article 136; (b) has misrepresented the information required as a condition for participating in the procedure or has failed to supply that information; (c) was previously involved in the preparation of documents used in the award procedure where this entails a breach of the principle of equality of treatment, including distortion of competition, that cannot be remedied otherwise.
(a) EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, or OLAF in accordance with Regulation (EU, Euratom) No 883/2013 where an investigation completed or in progress shows that it might be appropriate to take precautionary measures or actions to protect the financial interests of the Union, with due regard to the respect for procedural and fundamental rights, and to the protection of whistle-blowers; (b) an authorising officer of the Commission, of a European office set up by the Commission or of an executive agency; (c) a Union institution, a European office, an agency other than those referred to in point (b) of this paragraph, or a body or a person entrusted with implementation of CFSP actions; (d) entities implementing the budget in accordance with Article 63, in cases of detected fraud and/or irregularity and their follow up, where the transmission of information is required by sector-specific rules; (e) persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1), in cases of detected fraud and/or irregularity and their follow up.
(a) the identification of the entity or person concerned; (b) a summary of the risks detected or the facts in question; (c) information that could assist the authorising officer in carrying out the verification referred to in paragraph 4 of this Article or in taking a decision on exclusion as referred to in Article 136(1) or (2), or a decision to impose a financial penalty as referred to in Article 138; (d) where applicable, information on any special measures necessary to ensure the confidentiality of the information transmitted, including measures for the safeguarding of evidence to protect the investigation or the national judicial proceedings.
(a) a standing high-level independent chair appointed by the Commission; (b) two permanent representatives of the Commission as the owner of the early-detection and exclusion system, who shall express a joint position; and (c) one representative of the requesting authorising officer.
(a) the facts or findings referred to in Article 136(2) and their preliminary classification in law; (b) an assessment of the need to impose a financial penalty and its amount; (c) an assessment of the need to exclude the person or entity referred to in Article 135(2) and, in that case, the suggested duration of such an exclusion; (d) an assessment of the need to publish the information related to the person or entity referred to in Article 135(2) who is excluded and/or subject to a financial penalty; (e) an assessment of remedial measures taken by the person or entity referred to Article 135(2), if any.
(a) only authorised persons may have access to the system and to documents transmitted through it; (b) only authorised persons may electronically sign or transmit a document through the system; (c) authorised persons are identified through the system by established means; (d) the time and date of the electronic transaction are determined precisely; (e) the integrity of documents is preserved; (f) the availability of documents is preserved; (g) where appropriate, the confidentiality of documents is preserved; (h) the protection of personal data in accordance with Regulation (EC) No 45/2001 is ensured.
(a) each submission contains all the information required for its evaluation; (b) the integrity of data is preserved; (c) the confidentiality of application documents is preserved; (d) the protection of personal data in accordance with Regulation (EC) No 45/2001 is ensured.
(a) the participant can be authenticated with certainty; (b) the exact time and date of the receipt of application documents can be determined precisely; (c) only authorised persons have access to the data transmitted and may set or change the dates for opening the application documents; (d) during the different stages of the award procedure only authorised persons have access to all data submitted and may give access to the data as needed for the procedure; (e) it is reasonably ensured that any attempt to infringe any of the conditions set out in points (a) to (d) can be detected.
(a) either by post or by courier service, in which case the evidence shall be constituted by the postmark or the date of the deposit slip; (b) by hand-delivery to the premises of the authorising officer responsible by the participant in person or by an agent, in which case the evidence shall be constituted by the acknowledgement of receipt.
(a) by contractors or beneficiaries in order to limit the financial risks connected with a payment of pre-financing ("guarantee on pre-financing"); (b) by contractors to ensure compliance with substantial contractual obligations in the case of works, supplies or complex services ("performance guarantee"); (c) by contractors to ensure full performance of the contract during the contract liability period ("retention money guarantee").
(a) the guarantees referred to points (a), (b) and (c) of the first subparagraph of paragraph 1 may be replaced by a joint and several guarantee of the contractor or the beneficiary and a third party; (b) the guarantee referred to in point (a) of the first subparagraph of paragraph 1 may be replaced by an irrevocable and unconditional joint guarantee of the beneficiaries who are parties to the same grant agreement.
(a) set up and ensure the functioning of an effective and efficient internal control system based on international best practices and allowing in particular to prevent, detect and correct irregularities and fraud; (b) use an accounting system that provides accurate, complete and reliable information in a timely manner; (c) are subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the person or entity concerned; (d) apply appropriate rules and procedures for providing financing to third parties, including transparent, non-discriminatory, efficient and effective review procedures, rules for recovering funds unduly paid and rules for excluding from access to funding; (e) make public adequate information on their recipients equivalent to that provided for under Article 38; (f) ensure protection of personal data equivalent to that referred to in Article 5.
(a) for Union bodies referred to in Articles 70 and 71 and for bodies or persons referred to in point (c)(viii) of the first subparagraph of Article 62(1) which have adopted financial rules with prior consent of the Commission; (b) for third countries or the bodies they designate, in so far as the Commission retains financial management responsibilities that guarantee a sufficient protection of the financial interests of the Union; or (c) for those procedures specifically required by the Commission, including its own and those specified in basic acts.
(a) a report on the implementation of Union funds or budgetary guarantees, including the fulfilment of the conditions or the achievement of results referred to in point (a) of the first subparagraph of Article 125(1); (b) where the contribution reimburses expenditure, their accounts drawn up for the expenditure incurred; (c) a management declaration covering the information referred to in point (a) and, where appropriate, point (b) confirming that: (i) the information is properly presented, complete and accurate; (ii) the Union funds were used for their intended purpose, as defined in the contribution agreements, financing agreements or guarantee agreements, or where applicable, in the relevant sector-specific rules; (iii) the control systems put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions;
(d) a summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
(a) comply with applicable Union law and agreed international and Union standards and, therefore, not support actions that contribute to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion; (b) when implementing financial instruments and budgetary guarantees in accordance with Title X, not enter into new or renewed operations with entities incorporated or established in jurisdictions listed under the relevant Union policy on non-cooperative jurisdictions or that are identified as high-risk third countries pursuant to Article 9(2) of Directive (EU) 2015/849, or that do not effectively comply with Union or internationally agreed tax standards on transparency and exchange of information.
(a) the International Committee of the Red Cross; (b) the International Federation of National Red Cross and Red Crescent Societies.
(a) it has legal personality and autonomous governance bodies; (b) it has been established to perform specific tasks of general international interest; (c) at least six Member States are members of the non-profit organisation; (d) it is provided with adequate financial guarantees; (e) it operates on the basis of a permanent structure and in accordance with systems, rules and procedures which can be assessed in accordance with Article 154(3).
(a) a contract notice to launch a procedure, except in the case of the procedure referred to in point (d) of Article 164(1); (b) a contract award notice on the results of the procedure.
(a) open procedure; (b) restricted procedure, including through a dynamic purchasing system; (c) design contest; (d) negotiated procedure, including without prior publication; (e) competitive dialogue; (f) competitive procedure with negotiation; (g) innovation partnership; (h) procedures involving a call for expression of interest.
(a) the open or restricted procedure for any purchase; (b) the procedures involving a call for expression of interest for contracts with a value below the thresholds referred to in Article 175(1), to preselect candidates to be invited to submit tenders in response to future restricted invitations to tender, or to collect a list of vendors to be invited to submit requests to participate or submit tenders; (c) the design contest to acquire a plan or design selected by a jury after being put out to competition; (d) the innovation partnership to develop an innovative product, service or innovative works and for the subsequent purchase of the resulting supply, services or works; (e) the competitive procedure with negotiation or the competitive dialogue for concession contracts, for the service contracts referred to in Annex XIV to Directive 2014/24/EU, in cases where only irregular or unacceptable tenders were submitted in response to an open or restricted procedure after the initial procedure has been completed, and for cases where this is justified by the specific circumstances linked, inter alia, to the nature or the complexity of the subject matter of the contract or to the specific type of contract, as further detailed in Annex I to this Regulation; (f) the negotiated procedure for contracts with a value below the thresholds referred to in Article 175(1), or the negotiated procedure without prior publication for specific types of purchases falling outside the scope of Directive 2014/24/EU or in the clearly defined exceptional circumstances set out in Annex I to this Regulation.
(a) the tender complies with the minimum requirements specified in the procurement documents; (b) the candidate or tenderer is not excluded under Article 136 or rejected under Article 141; (c) the candidate or tenderer meets the selection criteria specified in the procurement documents and is not subject to conflicts of interest which may negatively affect the performance of the contract.
(a) in respect of tenderers or tenders rejected as referred to in point 30.2(b) or (c) of Annex I, after having provided the information on the outcome of the procedure; (b) in respect of tenderers ranked as referred to in point 30.2(e) of Annex I, after the contract is signed.
(a) requests to participate and tenders which do not comply with the time limit for receipt, without opening them; (b) tenders already open when they are received, without examining their content.
(a) the value of the contract is below the thresholds referred to in Article 175(1); (b) on the basis of a risk analysis for the cases referred to in points (c), (e), (f)(i), (f)(iii) and (h) of the second subparagraph of point 11.1 of Annex I; (c) on the basis of a risk analysis when reopening competition within a framework contract; (d) for procedures in the field of external actions having a value of less than or equal to EUR 20000 .
(a) the name of the tenderer, or tenderers in the case of a framework contract, to whom the contract is awarded and, except in the case of a specific contract under a framework contract with reopening of competition, the characteristics and relative advantages of the successful tender, the price paid or contract value, whichever is appropriate; (b) the progress of negotiation and dialogue with tenderers.
(a) for additional works, supplies or services by the original contractor that have become necessary and that were not included in the initial procurement, where the following conditions are fulfilled: (i) a change of contractor cannot be made for technical reasons linked to interchangeability or interoperability requirements with existing equipment, services or installations; (ii) a change of contractor would cause substantial duplication of costs for the contracting authority; (iii) any increase in price, including the net cumulative value of successive modifications, does not exceed 50 % of the initial contract value;
(b) where all of the following conditions are fulfilled: (i) the need for modification has been brought about by circumstances which a diligent contracting authority could not foresee; (ii) any increase in price does not exceed 50 % of the initial contract value;
(c) where the value of the modification is below the following thresholds: (i) the thresholds referred to in Article 175(1), and in point 38 of Annex I in the field of external actions, applicable at the time of the modification; and (ii) 10 % of the initial contract value for public service and supply contracts and works or services concession contracts and 15 % of the initial contract value for public works contracts;
(d) where both of the following conditions are fulfilled: (i) the minimum requirements of the initial procurement procedure are not altered; (ii) any ensuing modification of value complies with the conditions set out in point (c) of this subparagraph, unless such modification of value results from the strict application of the procurement documents or contractual provisions.
(a) EUR 300000 for service and supply contracts;(b) EUR 5000000 for works contracts.
(a) procurement where the Commission does not award contracts on its own account; (b) procurement by persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) where provided for in the contribution or financing agreements referred to in Article 154.
(a) an action intended to help achieve a Union policy objective ("action grants"); (b) the functioning of a body which has an objective forming part of, and supporting, a Union policy ("operating grants").
(a) the provisions related to eligibility and verification of costs laid down in this Title, in particular Articles 182, 184 and 185, Article 186(2), (3) and (4), Article 190, Articles 191(3) and 203(4), shall not apply; (b) as regards Article 181, only the procedure and the requirements referred to in paragraphs 2 and 3 of that Article, points (a) and (d) of the first subparagraph and the second subparagraph of paragraph 4, and paragraph 5, of that Article shall apply.
(a) justification concerning the appropriateness of such forms of financing with regard to the nature of the supported actions or work programmes, as well as to the risks of irregularities and fraud and costs of control; (b) identification of the costs or categories of costs covered by lump sums, unit costs or flat-rate financing, which shall be considered eligible in accordance with points (c), (e) and (f) of Article 186(3) and Article 186(4), and which shall exclude ineligible costs under the applicable Union rules; (c) description of the methods for determining lump sums, unit costs or flat-rate financing. Those methods shall be based on one of the following: (i) statistical data, similar objective means or an expert judgement provided by internally available experts or procured in accordance with the applicable rules; or (ii) beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices;
(d) where possible, the essential conditions triggering the payment, including, where applicable, the achievement of outputs and/or results; (e) where lump sums, unit costs and flat rates are not output based and/or result based, a justification on why an output based and/or result based approach is not possible or appropriate.
(a) the respect for the principle of sound financial management, in particular the appropriateness of the respective amounts with regard to the required outputs and/or results taking into account foreseeable revenue to be generated by the actions or work programmes; (b) reasonable compliance with the principles of co-financing and no double funding.
(a) the authorising officers responsible where all activities concerned fall under their responsibility; (b) the Commission where this is appropriate in view of the nature of the activities or of the expenditure or in view of the number of authorising officers concerned.
(a) the overall amount of financing not linked to costs in the case referred to in point (a) of the first subparagraph of Article 125(1); (b) estimated eligible costs, where possible, in the case referred to in point (b) of the first subparagraph of Article 125(1); (c) the overall amount of the estimated eligible costs clearly defined in advance in the form of lump sums, unit costs or flat rates as referred to in points (c), (d) and (e) of the first subparagraph of Article 125(1).
(a) the grant shall not exceed the eligible costs; (b) where the grant takes the form specified in point (b) of the first subparagraph of paragraph 1 and where the estimated eligible costs include costs for volunteers’ work referred to in Article 181(8), the grant shall not exceed the estimated eligible costs other than the costs for volunteers’ work.
(a) they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates; (b) they are indicated in the estimated overall budget of the action or work programme; (c) they are necessary for the implementation of the action or of the work programme which is the subject of the grant; (d) they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary; (e) they comply with the requirements of applicable tax and social legislation; (f) they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
(a) costs relating to a pre-financing guarantee lodged by the beneficiary, where that guarantee is required by the authorising officer responsible pursuant to Article 152(1); (b) costs relating to certificates on the financial statements and operational verification reports, where such certificates or reports are required by the authorising officer responsible; (c) VAT, where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of Council Directive 2006/112/EC Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1 ).(d) depreciation costs, provided they are actually incurred by the beneficiary; (e) salary costs of the personnel of national administrations to the extent that they relate to the cost of activities which the relevant public authority would not carry out if the project concerned were not undertaken.
(a) VAT shall be considered as not recoverable if according to national law it is attributable to any of the following activities: (i) exempt activities without right of deduction; (ii) activities which fall outside the scope of VAT; (iii) activities, as referred to in point (i) or (ii), in respect of which VAT is not deductible but refunded by means of specific refund schemes or compensation funds not referred to in Directive 2006/112/EC, even if that scheme or fund is established by national VAT legislation;
(b) VAT relating to the activities listed in Article 13(2) of Directive 2006/112/EC shall be regarded as paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of that Directive, regardless of whether those activities are regarded by the Member State concerned as activities engaged in by bodies governed by public law acting as public authorities.
(a) entities forming the sole beneficiary in accordance with paragraph 2; (b) entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in Articles 136(1) and 141(1) and that have a link with the beneficiary, in particular a legal or capital link, which is neither limited to the action nor established for the sole purpose of its implementation.
(a) the entities concerned are identified in the grant agreement; (b) the entities concerned abide by the rules applicable to the beneficiary under the grant agreement with regard to: (i) eligibility of costs or conditions triggering the payment; (ii) rights of checks and audits by the Commission, OLAF and the Court of Auditors.
(a) equal treatment; (b) transparency; (c) co-financing; (d) non-cumulative award and no double financing; (e) non-retroactivity; (f) no-profit.
(a) the number of applicants in the preceding financial year; (b) the number and percentage of successful applications per call for proposals; (c) the average duration of the procedure from the date of closure of the call for proposals to the award of a grant; (d) the number and amount of grants for which an ex post publication did not take place in the preceding financial year in accordance with Article 38(4).(e) any grant awarded to financial institutions, including the EIB or the EIF in accordance with point (g) of the first paragraph of Article 195.
(a) study, research, training or education support paid to natural persons; (b) direct support paid to natural persons most in need, such as unemployed persons and refugees.
(a) actions the objective of which is the reinforcement of the financial capacity of a beneficiary, or actions which generate income to ensure their continuity after the period of Union financing provided for in the grant agreement; (b) study, research, training or education support paid to natural persons or other direct support paid to natural persons most in need, such as unemployed persons and refugees; (c) actions implemented by non-profit organisations; (d) grants in the form referred to in point (a) of the first subparagraph of Article 125(1); (e) low value grants.
(a) in duly justified exceptional cases as provided for in the basic act; or (b) in the event of extreme urgency for measures referred to in point (a) or (b) of the first paragraph of Article 195 whereby an early intervention by the Union would be of major importance.
(a) the reasons for such derogation have been properly substantiated by the authorising officer responsible; (b) the grant agreement explicitly sets the eligibility date earlier than the date for submission of applications.
(a) the objectives pursued; (b) the eligibility, exclusion, selection and award criteria and the relevant supporting documents; (c) the arrangements for Union financing, specifying all types of Union contributions, in particular the forms of grant; (d) the arrangements and final date for the submission of proposals; (e) the planned date by which all applicants are to be informed of the outcome of the evaluation of their application and the indicative date for the signature of grant agreements.
(a) for informing all applicants of the outcome of the evaluation of their application, a maximum of six months from the final date for submission of complete proposals; (b) for signing grant agreements with applicants, a maximum of three months from the date of informing applicants that they have been successful.
(a) for the purposes of humanitarian aid, emergency support operations, civil protection operations or crisis management aid; (b) in other exceptional and duly substantiated emergencies; (c) to bodies with a de jure or de facto monopoly or to bodies designated by Member States, under their responsibility, where those Member States are in a de jure or de facto monopoly situation; (d) to bodies identified by a basic act, within the meaning of Article 58, as beneficiaries or to bodies designated by Member States, under their responsibility, where those Member States are identified by a basic act as beneficiaries; (e) in the case of research and technological development, to bodies identified in the work programme referred to in Article 110, where the basic act expressly provides for that possibility, and on condition that the project does not fall under the scope of a call for proposals; (f) for activities with specific characteristics that require a particular type of body on account of its technical competence, its high degree of specialisation or its administrative powers, on condition that the activities concerned do not fall within the scope of a call for proposals; (g) to the EIB or the EIF for actions of technical assistance. In such cases, points (a) to (d) of Article 196(1) shall not apply.
(a) information on the legal status of the applicant; (b) a declaration on the applicant’s honour in accordance with Article 137(1) and on compliance with the eligibility and selection criteria; (c) information necessary to demonstrate the applicant’s financial and operational capacity to carry out the proposed action or work programme and, if decided by the authorising officer responsible on the basis of a risk assessment, supporting documents confirming that information, such as the profit and loss account and the balance sheet for up to the three last financial years for which the accounts were closed; Such information and supporting documents shall not be requested from applicants to which the verification of the financial or operational capacity does not apply in accordance with Article 198(5) or (6). In addition, supporting documents shall not be requested for low value grants; (d) where the application concerns a grant for an action for which the amount exceeds EUR 750000 or an operating grant which exceeds EUR100000 , an audit report produced by an approved external auditor, where it is available, and always in cases where a statutory audit is required by Union or national law, certifying the accounts for up to the last three available financial years. In all other cases, the applicant shall provide a self-declaration signed by its authorised representative certifying the validity of its accounts for up to the last three available financial years;The first subparagraph shall apply only to the first application made by a beneficiary to an authorising officer responsible in any one financial year. In the case of agreements between the Commission and a number of beneficiaries, the thresholds set in the first subparagraph shall apply to each beneficiary. In the case of partnerships referred to in Article 130(4), the audit report referred to in the first subparagraph of this point, covering the last two financial years available, must be produced before signature of the financial framework partnership agreement. The authorising officer responsible may, depending on a risk assessment, waive the obligation referred to in the first subparagraph for education and training establishments and, in the case of agreements with a number of beneficiaries, beneficiaries who have accepted joint and several liabilities or who do not bear any financial responsibility. The first subparagraph shall not apply to persons and entities eligible under indirect management to the extent that they comply with the conditions specified in point (c) of the first subparagraph of Article 62(1) and in Article 154; (e) a description of the action or work programme and an estimated budget, which: (i) shall have revenue and expenditure in balance; and (ii) shall indicate the estimated eligible costs of the action or work programme. Points (i) and (ii) shall not apply to multi-donor actions. By way of derogation from point (i), in duly justified cases, the estimated budget may include provisions for contingencies or possible variations in exchange rates;
(f) indication of the sources and amounts of Union funding received or applied for in respect of the same action or part of the action or for the functioning of the applicant during the same financial year as well as any other funding received or applied for the same action.
(a) legal persons; (b) natural persons, in so far as this is required by the nature or characteristics of the action or the objective pursued by the applicant; (c) entities which do not have legal personality under the applicable national law, provided that their representatives have the capacity to undertake legal obligations on behalf of the entities and that the entities offer guarantees for the protection of the financial interests of the Union equivalent to those offered by legal persons. In particular the applicant shall have a financial and operational capacity equivalent to that of a legal person. The representatives of the applicant shall prove that those conditions are satisfied.
(a) natural persons in receipt of education support; (b) natural persons most in need, such as unemployed persons and refugees, and in receipt of direct support; (c) public bodies, including Member State organisations; (d) international organisations; (e) persons or entities applying for interest rate rebates and guarantee fee subsidies where the objective of those rebates and subsidies is to reinforce the financial capacity of a beneficiary or to generate an income.
(a) assess the quality of the proposals submitted in the light of the objectives and priorities set and of the expected results; (b) award grants to the actions or to the work programmes which maximise the overall effectiveness of the Union funding; (c) evaluate the grant applications.
(a) the subject and the overall amount of the decision; (b) the names of the successful applicants, the title of the actions, the amounts accepted and the reasons for that choice, including where it is inconsistent with the opinion of the evaluation committee; (c) the names of any applicants rejected and the reasons for that rejection.
(a) decide not to apply paragraphs 2 and 4 of this Article and Article 150; (b) merge the content of the evaluation report and the award decision into a single document and sign it.
(a) the subject; (b) the beneficiary; (c) the duration, namely: (i) the date of its entry into force; (ii) the starting date and the duration of the action or the financial year of the funding;
(d) a description of the action or, for an operating grant, of the work programme together with a description of the results expected; (e) the maximum amount of Union funding expressed in euro, the estimated budget of the action or work programme and the form of the grant; (f) the rules regarding reporting and payments and the procurement rules provided for in Article 205; (g) the acceptance by the beneficiary of the obligations referred to in Article 129; (h) provisions governing the visibility of the Union financial support, except in duly justified cases where public display is not possible or appropriate; (i) the applicable law which shall be Union law, complemented, where necessary, by national law as specified in the grant agreement. Derogation may be made in the grant agreements concluded with international organisations; (j) the competent court or arbitration tribunal to hear disputes.
(a) the maximum amount of financial support that can be paid to a third party which shall not exceed EUR 60000 and the criteria for determining the exact amount;(b) the different types of activities that may receive such financial support, on the basis of a fixed list; (c) the definition of the persons or categories of persons which may receive such financial support and the criteria for providing it.
(a) specify the eligibility criteria; (b) specify the arrangements and the final date for the registration of applicants, if required, and for the submission of applications; (c) specify the exclusion criteria as set out in Articles 136 and the grounds for rejection set out in Article 141; (d) provide for the sole liability of the applicant in the event of a claim relating to the activities carried out in the framework of the contest; (e) provide for acceptance by the winners of the obligations referred to in Article 129 and of the publicity obligations as specified in the rules of the contest; (f) specify the award criteria, which shall be such as to make possible to assess the quality of the applications with regard to the objectives pursued and the expected results and to determine objectively whether applications are successful; (g) specify the amount of the prize or prizes; (h) specify the arrangements for the payment of prizes to the winners after their award.
(a) the number of applicants in the past year; (b) the number of applicants and the percentage of successful applications per contest; (c) a list of the experts having taken part in evaluation committees in the past year, together with a reference to the procedure for their selection.
(a) address market failures or sub-optimal investment situations and provide support, in a proportionate manner, only to final recipients that are deemed economically viable according to internationally accepted standards at the time of the Union financial support; (b) achieve additionality by preventing the replacement of potential support and investment from other public or private sources; (c) not distort competition in the internal market and be consistent with State aid rules; (d) achieve a leverage and a multiplier effect, with a target range of values based on an ex ante evaluation for the corresponding financial instrument or budgetary guarantee, by mobilising a global investment exceeding the size of the Union contribution or guarantee, including, where appropriate, the maximisation of private investment;(e) be implemented in a way to ensure that there is a common interest of the implementing entities or counterparts involved in the implementation in achieving the policy objectives defined in the relevant basic act, with provisions on for example co-investment, risk sharing requirements or financial incentives, while preventing a conflict of interests with other activities of the entities or counterparts; (f) provide for remuneration of the Union that is consistent with the sharing of risk among financial participants and the policy objectives of the financial instrument or budgetary guarantee; (g) where remuneration of the implementing entities or the counterparts involved in the implementation is due, provide that such remuneration is performance-based and comprises: (i) administrative fees to remunerate the entity or counterpart for the work carried out in the implementation of a financial instrument or budgetary guarantee, which shall, to the extent possible, be based on the operations carried out or the amounts disbursed; and (ii) where appropriate, policy related incentives to promote the achievement of the policy objectives or incentivise the financial performance of the financial instrument or budgetary guarantee.
Exceptional expenses may be reimbursed in duly justified cases; (h) be based on ex ante evaluations, individually or as part of a programme, in line with Article 34, containing explanations concerning the choice of the type of financial operation taking into account the policy objectives pursued and the associated financial risks and savings for the budget.The evaluations referred to in point (h) of the first subparagraph shall be reviewed and updated to take into account the effect of major socioeconomic changes on the rationale of the financial instrument or budgetary guarantee.
(a) for financial instruments: the amount of the relevant budgetary commitment made for it; (b) for budgetary guarantees: the amount of the budgetary guarantee authorised by the basic act; (c) for financial assistance: the maximum amount of funds that the Commission is empowered to borrow for funding the financial assistance as authorised by the basic act, and the relevant interest.
(a) contributions from the budget, while fully respecting the regulation laying down the multiannual financial framework and after examination of the possibilities for redeployments; (b) returns on investments of the resources held in the common provisioning fund; (c) amounts recovered from defaulting debtors in accordance with the recovery procedure laid down in the guarantee or the loan agreement; (d) revenue and any other payments received by the Union in accordance with the guarantee or the loan agreement; (e) where applicable, contributions in cash by Member States and third parties pursuant to Article 208(2).
(a) calls on the budgetary guarantee; (b) payment obligations related to a budgetary commitment for a financial instrument; (c) financial obligations arising from the borrowing of funds pursuant to Article 220(1); (d) where applicable, other expenses associated to the implementation of financial instruments, budgetary guarantees and financial assistance to third countries.
(a) as a result of calls on a budgetary guarantee, the level of provisions for that budgetary guarantee falls below 50 % of the provisioning rate referred to in paragraph 1, and again where it falls below 30 % of that provisioning rate, or where it could fall below any of those percentages within a year according to a risk assessment by the Commission; (b) a country benefitting from financial assistance by the Union fails to pay on a maturity.
(a) the forecast of inflows and outflows in the common provisioning fund, having regard to the initial phase of constitution of global provisioning in accordance with the second subparagraph of Article 211(2); (b) the risk correlation among the budgetary guarantees and the financial assistance to third countries; (c) the market conditions.
(a) any surplus of provisions for a budgetary guarantee or a financial assistance to a third country shall be returned to the budget; (b) any replenishment of the fund shall be carried out in annual tranches during a maximum period of three years, without prejudice to Article 211(6).
(a) a dedicated investment vehicle in which the Commission participates together with other public or private investors with a view to increasing the leverage effect of the Union contribution; (b) loans, guarantees, equity participations and other risk-sharing instruments other than investments in dedicated investment vehicles, provided directly to final recipients or through financial intermediaries.
(a) the amount of the budgetary guarantee that shall not be exceeded at any time, without prejudice to Article 208(2); (b) the types of operations covered by the budgetary guarantee.
(a) a risk assessment and grading information concerning the operations covered by the budgetary guarantee as well as expected defaults; (b) information on the outstanding financial obligation arising for the Union from the budgetary guarantee, broken down by individual operations, measured in compliance with the Union accounting rules as referred to in Article 80 or with IPSAS; (c) the total profits or losses deriving from the operations covered by the budgetary guarantee.
(a) ensuring that the beneficiary country regularly checks that the financing provided has been properly used in accordance with the pre-defined conditions, takes appropriate measures to prevent irregularities and fraud, and, if necessary, takes legal action to recover any funds provided under the financial assistance that have been misappropriated; (b) ensuring the protection of the financial interests of the Union; (c) expressly authorising the Commission, OLAF and the Court of Auditors, to exert their rights as foreseen by Article 129; (d) ensuring that the Union is entitled to early repayment of the loan where it has been established that, in relation to the management of the financial assistance, the beneficiary country has engaged in any act of fraud or corruption or any other illegal activity detrimental to the financial interests of the Union; (e) ensuring that all costs incurred by the Union that relate to a financial assistance shall be borne by the beneficiary country.
(a) the subject and the overall amount of the contributions; (b) the name of the selected applicants and the amounts accepted for each of them; (c) the names of any applicants rejected and the reasons for that rejection.
(a) reimbursement of a percentage of the reimbursable expenditure actually incurred; (b) reimbursement on the basis of unit costs; (c) lump sums; (d) flat-rate financing; (e) a combination of the forms referred to in points (a) to (d).
(a) there is added value of the Union intervention: the objectives of Union trust funds, in particular by reason of their scale or potential effects, may be better achieved at Union level than at national level and the use of the existing financing instruments would not be sufficient to achieve policy objectives of the Union; (b) Union trust funds bring clear political visibility for the Union and managerial advantages as well as better control by the Union of risks and disbursements of the Union and other donors’ contributions; (c) Union trust funds do not duplicate other existing funding channels or similar instruments without providing any additionality; (d) the objectives of Union trust funds are aligned with the objectives of the Union instrument or budgetary item from which they are funded.
(a) the third country’s management of public finances is sufficiently transparent, reliable and effective; (b) the third country has put in place sufficiently credible and relevant sectoral or national policies; (c) the third country has put in place stability-oriented macroeconomic policies; (d) the third country has put in place sufficient and timely access to comprehensive and sound budgetary information.
(a) an obligation for the third country to provide the Commission with reliable and timely information which allows the Commission to evaluate the fulfilment of the conditions referred to in paragraph 2; (b) a right for the Commission to suspend the financing agreement if the third country breaches an obligation relating to respect for human rights, democratic principles and the rule of law and in serious cases of corruption; (c) appropriate provisions pursuant to which the third country is to commit to immediately reimburse all or part of the relevant operation funding, in the event that it is established that the payment of the relevant Union funds has been vitiated by serious irregularities attributable to that country.
(a) the consolidated financial statements, which present, in accordance with the accounting rules referred to in Article 80, the consolidation of the financial information contained in the financial statements of Union institutions, of Union bodies referred to in Article 70 and of other bodies meeting the accounting consolidation criteria; (b) the aggregated budget implementation reports which present the information contained in the budget implementation reports of Union institutions.
(a) the balance sheet which presents all assets and liabilities and the financial situation prevailing on 31 December of the preceding financial year; (b) the statement of financial performance, which presents the economic result for the preceding financial year; (c) the cash-flow statement showing amounts collected and disbursed during the financial year and the final treasury position; (d) the statement of changes in net assets presenting an overview of the movements during the financial year in reserves and accumulated results.
(a) accounting principles, rules and methods; (b) explanatory notes supplying additional information not contained in the body of the financial statements, which is necessary for a fair presentation of the accounts.
(a) reports which aggregate all budgetary operations for the financial year in terms of revenue and expenditure; (b) the budget result, which is calculated on the basis of the annual budgetary balance referred to in Decision 2014/335/EU, Euratom; (c) explanatory notes, which shall supplement and comment on the information given in the reports.
(a) information on revenue, in particular changes in the revenue estimates, the revenue outturn and entitlements established; (b) information showing changes in the total commitment and payment appropriations available; (c) information showing the use made of the total commitment and payment appropriations available; (d) information showing commitments outstanding, those carried over from the preceding financial year and those made during the financial year.
(a) the final consolidated accounts as referred to in Article 246; (b) the annual management and performance report providing for a clear and concise summary of the internal control and financial management achievements referred to in the annual activity reports of each authorising officer by delegation and including information on key governance arrangements in the Commission as well as: (i) an estimation of the level of error in Union expenditure based on a consistent methodology and an estimate of future corrections; (ii) information on the preventive and corrective actions covering the budget, which shall present the financial impact of the actions taken to protect the budget from expenditure in breach of law; (iii) information on the implementation of the Commission’s anti-fraud strategy;
(c) a long-term forecast of future inflows and outflows covering the next five years, based on the applicable multiannual financial frameworks and Decision 2014/335/EU, Euratom; (d) the annual internal audit report as referred to in Article 118(4); (e) the evaluation on the Union’s finances based on the results achieved, as referred to in Article 318 TFEU, assessing in particular the progress towards the achievement of policy objectives taking into account the performance indicators referred to in Article 33 of this Regulation; (f) the report on the follow-up to the discharge as referred to in Article 261(3).
(a) show their records of cash in hand, any other cash, securities and materials of all kinds, and also the supporting documents in respect of their stewardship of the funds with which they are entrusted, and also any books, registers and other documents relating thereto; (b) present the correspondence and any other documents required for the full implementation of the audit referred to in Article 255.
(a) for each building, the expenditure and surface area covered by the appropriations of the corresponding budget lines. The expenditure shall include the costs of the fitting-out of buildings but not the other charges; (b) the expected evolution of the global programming of surface area and locations for the coming years with a description of the building projects in planning phase which are already identified; (c) the final terms and costs, as well as relevant information regarding project implementation of new building projects previously submitted to the European Parliament and to the Council under the procedure set out in paragraphs 2 and 3 and not included in the preceding year’s working documents.
(a) any acquisition of land; (b) the acquisition, sale, structural renovation, construction of buildings or any project combining those elements to be implemented in the same timeframe, exceeding EUR 3000000 ;(c) the acquisition, structural renovation, construction of buildings or any project combining those elements to be implemented in the same timeframe, exceeding EUR 2000000 in the event that the price represents more than 110 % of the local price of comparable properties as evaluated by an independent expert;(d) the sale of land or buildings in the event that the price represents less than 90 % of the local price of comparable properties as evaluated by an independent expert; (e) any new building contract, including usufructs, long-term leases and renewals of existing building contracts under less favourable conditions, not covered by point (b) with an annual charge of at least EUR 750000 ;(f) the extension or renewal of existing building contracts, including usufruct and long-term leases, under the same or more favourable conditions, with an annual charge of at least EUR 3000000 .
(1) in Article 5, paragraph 2 is replaced by the following: "2. The following indicative percentages shall apply on average over the whole period of the Programme to the axes set out in Article 3(1): (a) at least 55 % to the Progress axis; (b) at least 18 % to the EURES axis; (c) at least 18 % to the Microfinance and Social Entrepreneurship axis.";
(2) Article 14 is replaced by the following: "Article 14 Thematic sections and financing 1. The Progress axis shall support actions in the thematic sections referred to in points (a), (b) and (c). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the Progress axis between the different thematic sections shall respect the following minimum percentages: (a) employment, in particular to fight youth unemployment: 20 %; (b) social protection, social inclusion and the reduction and prevention of poverty: 45 %; (c) working conditions: 7 %.
Any remainder shall be allocated to one or more of the thematic sections referred to in point (a), (b) or (c) of the first subparagraph, or to a combination of them. 2. From the overall allocation for the Progress axis, a significant share shall be allocated to the promotion of social experimentation as a method for testing and evaluating innovative solutions with a view to upscaling them."; (3) Article 19 is replaced by the following: "Article 19 Thematic sections and financing The EURES axis shall support actions in the thematic sections referred to in points (a), (b) and (c). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the EURES axis between the different thematic sections shall respect the following minimum percentages: (a) transparency of job vacancies, applications and any related information for applicants and employers: 15 %; (b) development of services for the recruitment and placing of workers in employment through the clearance of job vacancies and applications at Union level, in particular targeted mobility schemes: 15 %; (c) cross-border partnerships: 18 %.
Any remainder shall be allocated to one or more of the thematic sections referred to in point (a), (b) or (c) of the first paragraph, or to a combination of them."; (4) Article 25 is replaced by the following: "Article 25 Thematic sections and financing The Microfinance and Social Entrepreneurship axis shall support actions in the thematic sections referred to in points (a) and (b). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the Microfinance and Social Entrepreneurship axis between the different thematic sections shall respect the following minimum percentages: (a) microfinance for vulnerable groups and micro-enterprises: 35 %; (b) social entrepreneurship: 35 %.
Any remainder shall be allocated to the thematic sections referred to in point (a) or (b) of the first paragraph, or to a combination of them."; (5) in Article 32, the second paragraph is replaced by the following: "The work programmes shall, where relevant, be for a three-year rolling period and shall contain a description of the actions to be financed, the procedures for selecting actions to be supported by the Union, the geographic coverage, the target audience and an indicative implementation time frame. The work programmes shall also include an indication of the amount allocated to each specific objective. The work programmes shall reinforce the coherence of the Programme by indicating the links between the three axes."; (6) Articles 33 and 34 are deleted.
(1) Article 3(1) is amended as follows: (a) point (e) is replaced by the following: "(e) investment in the development of endogenous potential through fixed investment in equipment and infrastructure, including cultural and sustainable tourism infrastructure, services to enterprises, support to research and innovation bodies and investment in technology and applied research in enterprises;";
(b) the following subparagraph is added: "Investment in cultural and sustainable tourism infrastructure as referred to in point (e) of the first subparagraph of this paragraph shall be considered small-scale and eligible for support, if the ERDF contribution to the operation does not exceed EUR 10000000 . That ceiling shall be raised to EUR20000000 in the case of infrastructure considered to be cultural heritage within the meaning of Article 1 of the 1972 Unesco Convention Concerning the Protection of the World Cultural and Natural Heritage.";
(2) in point (9) of Article 5, the following point is added: "(e) supporting the reception and the social and economic integration of migrants and refugees;";
(3) in Annex I, the table, the text starting with "Social infrastructure" until the end of the table is replaced by the following: "Social infrastructure Childcare and education persons Capacity of supported childcare or educational infrastructure Health persons Population covered by improved health services Housing housing units Rehabilitated housing housing units Rehabilitated housing, of which for migrants and refugees (not including reception centres) Migrants and refugees persons Capacity of infrastructure supporting migrants and refugees (other than housing) Urban Development specific indicators persons Population living in areas with integrated urban development strategies square metres Open space created or rehabilitated in urban areas square metres Public or commercial buildings built or renovated in urban areas"
(1) in recital 10, the second sentence is replaced by the following: "Those conditions should enable the Commission to obtain assurance that Member States are using the ESI Funds in a legal and regular manner and in accordance with the principle of sound financial management within the meaning of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 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 ).";----------------------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 ).";(2) Article 2 is amended as follows: (a) point (10) is replaced by the following: "(10) "beneficiary" means a public or private body or a natural person, responsible for initiating or both initiating and implementing operations, and: (a) in the context of State aid, the body which receives the aid, except where the aid per undertaking is less than EUR 200000 , in which case the Member State concerned may decide that the beneficiary is the body granting the aid, without prejudice to Commission Regulations (EU) No 1407/2013Commission 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 tode minimis aid (OJ L 352, 24.12.2013, p. 1 ).Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union tode minimis aid in the agriculture sector (OJ L 352, 24.12.2013, p. 9 ).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 tode minimis aid in the fishery and aquaculture sector (OJ L 190, 28.6.2014, p. 45 ).";(b) in the context of financial instruments under Title IV of Part Two of this Regulation, the body that implements the financial instrument or the fund of funds as appropriate;
----------------------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 tode minimis aid (OJ L 352, 24.12.2013, p. 1 ).Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union tode minimis aid in the agriculture sector (OJ L 352, 24.12.2013, p. 9 ).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 tode minimis aid in the fishery and aquaculture sector (OJ L 190, 28.6.2014, p. 45 ).";(b) point (31) is replaced by the following: "(31) "macroregional strategy" means an integrated framework agreed by the Council and, where appropriate, endorsed by the European Council, which may be supported by the ESI Funds among others, to address common challenges faced by a defined geographical area relating to Member States and third countries located in the same geographical area which thereby benefit from strengthened cooperation contributing to achievement of economic, social and territorial cohesion;";
(3) Article 4 is amended as follows: (a) in paragraph 7, the reference to "Article 59 of the Financial Regulation" is replaced by "Article 63 of the Financial Regulation"; (b) paragraph 8 is replaced by the following: "8. The Commission and the Member States shall respect the principle of sound financial management in accordance with Article 33, Article 36(1) and Article 61 of the Financial Regulation.";
(4) in Article 9, the following paragraph is added: "The priorities established for each of the ESI Funds in the Fund-specific rules shall in particular cover the appropriate use of each ESI Fund in the areas of migration and asylum. In that context, coordination with the Asylum, Migration and Integration Fund established by Regulation (EU) No 516/2014 of the European Parliament and of the Council Regulation (EU) No 516/2014 of the European Parliament and of the Council of 16 April 2014 establishing the Asylum, Migration and Integration Fund, amending Council Decision 2008/381/EC and repealing Decisions No 573/2007/EC and No 575/2007/EC of the European Parliament and of the Council and Council Decision 2007/435/EC (OJ L 150, 20.5.2014, p. 168 ).";----------------------Regulation (EU) No 516/2014 of the European Parliament and of the Council of 16 April 2014 establishing the Asylum, Migration and Integration Fund, amending Council Decision 2008/381/EC and repealing Decisions No 573/2007/EC and No 575/2007/EC of the European Parliament and of the Council and Council Decision 2007/435/EC (OJ L 150, 20.5.2014, p. 168 ).";(5) in Article 16, the following paragraph is inserted: "4a. Where applicable, the Member State shall submit each year by 31 January an amended Partnership Agreement following the approval of amendments to one or more programmes by the Commission in the preceding calendar year. The Commission shall adopt each year by 31 March a decision confirming that the amendments to the Partnership Agreement reflect one or more programme amendments approved by the Commission in the preceding calendar year. That decision may include the amendment of other elements of the Partnership Agreement pursuant to a proposal referred to in paragraph 4, provided that the proposal is submitted to the Commission by 31 December of the preceding calendar year."; (6) Article 30 is amended as follows: (a) in paragraph 2, the second subparagraph is replaced by the following: "Where the amendment of a programme affects the information provided in the Partnership Agreement, the procedure set out in Article 16(4a) shall apply."; (b) in paragraph 3, the third sentence is deleted;
(7) in Article 32, paragraph 4 is replaced by the following: "4. Where the selection committee for the community-led local development strategies set up under Article 33(3) determines that the implementation of the community-led local development strategy selected requires support from more than one Fund, it may designate in accordance with national rules and procedures, a lead Fund to support all preparatory, running and animation costs under points (a), (d) and (e) of Article 35(1) for the community-led local development strategy."; (8) Article 34(3) is amended as follows: (a) points (a) to (d) are replaced by the following: "(a) building the capacity of local actors, including potential beneficiaries, to develop and implement operations including by fostering their capacity to prepare and manage their projects; (b) drawing up a non-discriminatory and transparent selection procedure which avoids conflicts of interests, ensures that at least 50 % of the votes in selection decisions are cast by partners which are not public authorities, and allows selection by written procedure; (c) drawing up and approving non-discriminatory objective criteria for the selection of operations that ensure coherence with the community-led local development strategy by prioritising those operations according to their contribution to meeting that strategy’s objectives and targets; (d) preparing and publishing calls for proposals or an ongoing project submission procedure;";
(b) the following subparagraph is added: "Where local action groups carry out tasks not covered by points (a) to (g) of the first subparagraph that fall under the responsibility of the managing or certifying authority or of the paying agency, those local action groups shall be designated as intermediate bodies in accordance with the Fund-specific rules.";
(9) in Article 36, paragraph 3 is replaced by the following: "3. The Member State or the managing authority may delegate certain tasks in accordance with the Fund-specific rules to one or more intermediate bodies, including local authorities, regional development bodies or non-governmental organisations, linked to the management and implementation of an ITI."; (10) Article 37 is amended as follows: (a) in paragraph 2, point (c) is replaced by the following: "(c) an estimate of additional public and private resources to be potentially raised by the financial instrument down to the level of the final recipient (expected leverage effect), including as appropriate an assessment of the need for, and the extent of, differentiated treatment as referred to in Article 43a to attract counterpart resources from investors operating under the market economy principle and/or a description of the mechanisms which will be used to establish the need for, and extent of, such differentiated treatment, such as a competitive or appropriately independent assessment process;";
(b) in paragraph 3, the first subparagraph is replaced by the following: "3. The ex ante assessment referred to in paragraph 2 of this Article may take into account theex ante evaluations referred to in point (h) of the first subparagraph and the second subparagraph of Article 209(2) of the Financial Regulation and may be performed in stages. It shall, in any event, be completed before the managing authority decides to make programme contributions to a financial instrument.";(c) paragraph 8 is replaced by the following: "8. Final recipients supported by an ESI Fund financial instrument may also receive assistance from another ESI Funds priority or programme or from another instrument supported by the budget of the Union, including from the European Fund for Strategic Investments (EFSI) established by Regulation (EU) 2015/1017 of the European Parliament and of the Council Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 — the European Fund for Strategic Investments (OJ L 169, 1.7.2015, p. 1 ).";----------------------Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 — the European Fund for Strategic Investments (OJ L 169, 1.7.2015, p. 1 ).";
(11) Article 38 is amended as follows: (a) in paragraph 1, the following point is added: "(c) financial instruments combining such contribution with EIB financial products under the EFSI in accordance with Article 39a.";
(b) paragraph 4 is amended as follows: (i) points (b) and (c) of the first subparagraph are replaced by the following: "(b) entrust implementation tasks, through the direct award of a contract, to: (i) the EIB; (ii) an international financial institution in which a Member State is a shareholder; (iii) 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: 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 ESI Funds; 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 ESI Funds; carries out, as all or part of its activities, economic development activities contributing to the objectives of the ESI Funds in regions, policy areas or sectors for which access to funding from market sources is not generally available or sufficient; operates without primarily focussing on maximising profits, but ensures a long-term financial sustainability for its activities; 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; is subject to the supervision of an independent authority in accordance with applicable law.
(c) entrust implementation tasks to another body governed by public or private law; or (d) undertake implementation tasks directly, in the case of financial instruments consisting solely of loans or guarantees. In that case the managing authority shall be considered to be the beneficiary within the meaning of point (10) of Article 2.";
(ii) the second subparagraph is replaced by the following: "When implementing the financial instrument, the bodies referred to in points (a) to (d) of the first subparagraph of this paragraph shall ensure compliance with applicable law and with the requirements laid down in Article 155(2) and (3) of the Financial Regulation.";
(c) paragraphs 5 and 6 are replaced by the following: "5. The bodies referred to in points (a), (b) and (c) of the first subparagraph of paragraph 4 of this Article may, when implementing funds of funds further entrust part of the implementation to financial intermediaries provided that such bodies ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in Articles 33(1) and 209(2) of the Financial Regulation. Financial intermediaries shall be selected on the basis of open, transparent, proportionate and non-discriminatory procedures, avoiding conflict of interests. 6. The bodies referred to in points (b) and (c) of the first subparagraph of paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority, or set up the financial instrument as a separate block of finance within the institution. In the case of a separate block of finance, an accounting distinction shall be made between programme resources invested in the financial instrument and the other resources available in the institution. The assets held on fiduciary accounts and such separate blocks of finance shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity."; (d) in the first subparagraph of paragraph 7, the introductory part is replaced by the following: "7. Where a financial instrument is implemented under points (a), (b) and (c) of the first subparagraph of paragraph 4, subject to the implementation structure of the financial instrument, the terms and conditions for contributions from programmes to financial instruments shall be set out in funding agreements in accordance with Annex IV at the following levels:"; (e) paragraph 8 is replaced by the following: "8. For financial instruments implemented under point (d) of the first subparagraph of paragraph 4, the terms and conditions for contributions from programmes to financial instruments shall be set out in a strategy document in accordance with Annex IV to be examined by the monitoring committee."; (f) paragraph 10 is replaced by the following: "10. The Commission shall adopt implementing acts laying down uniform conditions regarding the detailed arrangements for the transfer and management of programme contributions managed by the bodies referred to in the first subparagraph of paragraph 4 of this Article and in Article 39a(5). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).";
(12) Article 39 is amended as follows: (a) in the first subparagraph of paragraph 2, the introductory part is replaced by the following: "2. Member States may use the ERDF and EAFRD during the eligibility period set out in Article 65(2) of this Regulation to provide a financial contribution to financial instruments referred to in point (a) of Article 38(1) of this Regulation, implemented indirectly by the Commission with the EIB pursuant to point (c)(iii) of the first subparagraph of Article 62(1) of the Financial Regulation and Article 208(4) of the Financial Regulation, in respect of the following activities:"; (b) in the first subparagraph of paragraph 4: (i) point (a) is replaced by the following: "(a) by way of derogation from Article 37(2), it shall be based on an ex ante assessment at Union level carried out by the EIB and the Commission or, where more recent data are available, on anex ante assessment at Union, national or regional level.On the basis of available data sources on bank debt finance and SMEs, the ex ante assessment shall cover, inter alia, an analysis of the SME financing needs at the relevant level, SME financing conditions and needs as well as an indication of the SME financing gap, a profile of the economic and financial situation of the SME sector at the relevant level, minimum critical mass of aggregate contributions, a range of estimated total loan volume generated by such contributions, and the added value;";
(ii) point (b) is replaced by the following: "(b) it shall be provided by each participating Member State as part of a separate priority axis within a programme in the case of ERDF contribution, or a single dedicated national programme per financial contribution by ERDF and EAFRD, supporting the thematic objective set out in point (3) of the first paragraph of Article 9;";
(c) paragraphs 7 and 8 are replaced by the following: "7. By way of derogation from Article 41(1) and (2) as regards the financial contributions referred to in paragraph 2 of this Article, the Member State’s payment application to the Commission shall be made on the basis of 100 % of the amounts to be paid by the Member State to the EIB in accordance with the schedule defined in the funding agreement referred to in point (c) of the first subparagraph of paragraph 4 of this Article. Such payment applications shall be based on the amounts requested by the EIB deemed necessary to cover commitments under guarantee agreements or securitisation transactions to be finalised within the three following months. Payments from Member States to the EIB shall be made without delay and in any case before commitments are entered into by the EIB. 8. At closure of the programme, the eligible expenditure as referred to in points (a) and (b) of the first subparagraph of Article 42(1) shall be the total amount of programme contributions paid to the financial instrument, corresponding: (a) for the activities referred to in point (a) of the first subparagraph of paragraph 2 of this Article, to the resources referred to in point (b) of the first subparagraph of Article 42(1); (b) for the activities referred to in point (b) of the first subparagraph of paragraph 2 of this Article, to the aggregate amount of new debt finance resulting from the securitisation transactions, paid to or to the benefit of eligible SMEs within the eligibility period set out in Article 65(2).";
(13) the following article is inserted: "Article 39a Contribution of ESI Funds to financial instruments combining such contribution with EIB financial products under the European Fund for Strategic Investments 1. In order to attract additional private sector investment managing authorities may use the ESI Funds to provide a contribution to financial instruments referred to in point (c) of Article 38(1) provided that it contributes, inter alia, to the achievement of the objectives of the ESI Funds and to the Union strategy for smart, sustainable and inclusive growth. 2. The contribution referred to in paragraph 1 shall not exceed 25 % of the total support provided to final recipients. In the less developed regions referred to in point (b) of the first subparagraph of Article 120(3), the financial contribution may exceed 25 % where duly justified by the assessments referred to in Article 37(2) or in paragraph 3 of this Article, but shall not exceed 40 %. The total support referred to in this paragraph shall comprise the total amount of new loans and guaranteed loans as well as equity and quasi-equity investments provided to final recipients. The guaranteed loans referred to in this paragraph shall only be taken into account to the extent that the ESI Funds resources are committed for guarantee contracts calculated on the basis of a prudent ex ante risk assessment covering a multiple amount of new loans.3. By way of derogation from Article 37(2), contributions pursuant to paragraph 1 of this Article may be based on the preparatory assessment, including the due diligence, carried out by the EIB for the purposes of its contribution to the financial product under the EFSI. 4. Reporting by managing authorities under Article 46 of this Regulation on operations comprising financial instruments under this Article shall be based on the information kept by the EIB for the purposes of its reporting pursuant to Article 16(1) and (2) of Regulation (EU) 2015/1017, supplemented by the additional information required under Article 46(2) of this Regulation. The requirements set out in this paragraph shall allow for uniform reporting conditions in accordance with Article 46(3) of this Regulation. 5. When contributing to financial instruments referred to in point (c) of Article 38(1) the managing authority may do any of the following: (a) invest in the capital of an existing or newly created legal entity dedicated to implement investments in final recipients consistent with the objectives of the respective ESI Funds which will undertake implementation tasks; (b) entrust implementation tasks in accordance with points (b) and (c) of the first subparagraph of Article 38(4).
The body entrusted with implementation tasks as referred to in point (b) of the first subparagraph of this paragraph shall either open a fiduciary account in its name and on behalf of the managing authority or set up a separate block of finance within the institution for programme contribution. In the case of a separate block of finance, an accounting distinction shall be made between programme resources invested in the financial instrument and the other resources available in the institution. The assets held on fiduciary accounts and such separate blocks of finance shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity. For the purposes of this Article, a financial instrument may also take the form or be part of an investment platform in line with Article 2(4) of Regulation (EU) 2015/1017, provided that the investment platform takes the form of a special purpose vehicle or a managed account. 6. When implementing financial instruments under point (c) of Article 38(1) of this Regulation, the bodies referred to in paragraph 5 of this Article shall ensure compliance with applicable law and with the requirements laid down in Article 155(2) and (3) of the Financial Regulation. 7. By 3 November 2018 , the Commission shall adopt delegated acts in accordance with Article 149 supplementing this Regulation by laying down additional specific rules on the role, liabilities and responsibility of bodies implementing financial instruments, related selection criteria and products that may be delivered through financial instruments in accordance with point (c) of Article 38(1).8. The bodies referred to in paragraph 5 of this Article, when implementing funds of funds may further entrust part of the implementation to financial intermediaries provided that such bodies ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in Articles 33(1) and 209(2) of the Financial Regulation. Financial intermediaries shall be selected on the basis of open, transparent, proportionate and non-discriminatory procedures, avoiding conflict of interests. 9. Where, for the purposes of implementing financial instruments referred to in point (c) of Article 38(1), managing authorities contribute the ESI Funds programme resources to an existing instrument, the fund manager of which has already been selected by the EIB, an international financial institution in which a Member State is a shareholder, or a publicly-owned bank or institution, established as a legal entity carrying out financial activities on a professional basis and fulfilling the conditions set out in point (b)(iii) of the first subparagraph of Article 38(4), they shall entrust implementation tasks to that fund manager through the award of a direct contract. 10. By way of derogation from Article 41(1) and (2), for contributions to financial instruments under paragraph 9 of this Article, applications for interim payment shall be phased in line with the payment schedule set out in the funding agreement. The payment schedule referred to in the first sentence of this paragraph shall correspond to the payment schedule agreed for other investors in the same financial instrument. 11. The terms and conditions for contributions pursuant to point (c) of Article 38(1) shall be set out in funding agreements in accordance with Annex IV at the following levels: (a) where applicable, between the duly mandated representatives of the managing authority and the body that implements the fund of funds; (b) between the duly mandated representatives of the managing authority, or where applicable, between the body that implements the fund of funds, and the body that implements the financial instrument.
12. For contributions pursuant to paragraph 1 of this Article to investment platforms which receive contributions from instruments set up at Union level, consistency with State aid rules shall be ensured in accordance with point (c) of the first subparagraph of Article 209(2) of the Financial Regulation. 13. In the case of financial instruments referred to in point (c) of Article 38(1) which take the form of a guarantee instrument, Member States may decide that the ESI Funds contribute, as appropriate, to different tranches of portfolios of loans covered also under the EU guarantee pursuant to Regulation (EU) 2015/1017. 14. For the ERDF, the ESF, the Cohesion Fund and the EMFF, a separate priority, and for the EAFRD, a separate type of operation, with a co-financing rate of up to 100 % may be established within a programme to support operations implemented through financial instruments referred to in point (c) of Article 38(1). 15. Notwithstanding Article 70 and Article 93(1), contributions pursuant to paragraph 1 of this Article may be used for the purpose of giving rise to new debt and equity finance in the entire territory of the Member State without regard to the categories of region, unless otherwise provided in the funding agreement. 16. By 31 December 2019 , the Commission shall carry out a review of the application of this Article and shall where appropriate submit to the European Parliament and Council a legislative proposal.";(14) Article 40 is amended as follows: (a) paragraphs 1 and 2 are replaced by the following: "1. The authorities designated in accordance with Article 124 of this Regulation and with Article 65 of the EAFRD Regulation 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, for financial instruments implemented by them. However, the designated authorities shall carry out verifications in accordance with Article 125(5) of this Regulation and checks in accordance with Article 59(1) of Regulation (EU) No 1306/2013 at the level of other bodies implementing the financial instruments in the jurisdiction of their respective Member State. The EIB and other international financial institutions in which a Member State is a shareholder shall provide to the designated authorities a control report with each application for payment. They shall also provide to the Commission and to the designated authorities an annual audit report drawn up by their external auditors. Those reporting obligations are without prejudice to the reporting obligations, including as regards the performance of the financial instruments, as set out in Article 46(1) and (2) of this Regulation. The Commission shall be empowered to adopt an implementing act concerning the models for the control reports and the annual audit reports referred to in the third subparagraph of this paragraph. That implementing act shall be adopted in accordance with the advisory procedure referred to in Article 150(2). 2. Without prejudice to Article 127 of this Regulation and Article 9 of Regulation (EU) No 1306/2013, the bodies responsible for the audit of the programmes 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. The bodies responsible for the audit of the programmes shall carry out audits of operations and of management and control systems at the level of other bodies implementing the financial instruments in their respective Member States and at the level of the final recipients provided that the conditions set out in paragraph 3 are fulfilled. The Commission may carry out audits at the level of the bodies referred to in paragraph 1, where it concludes that this is necessary to obtain reasonable assurance given the risks identified. 2a. As regards financial instruments referred to in point (a) of Article 38(1) and Article 39 which were established by a funding agreement signed before 2 August 2018 , the rules set out in this Article applicable at the moment of the signature of the funding agreement shall apply, by way of derogation from paragraphs 1 and 2 of this Article.";(b) paragraph 4 is replaced by the following: "4. By 3 November 2018 , the Commission shall adopt delegated acts in accordance with Article 149 supplementing this Regulation by laying down additional specific rules on the management and control of financial instruments referred to in points (b) and (c) of Article 38(1), the types of controls to be performed by managing and audit authorities, the arrangements for keeping supporting documents and the elements to be evidenced by supporting documents.";(c) the following paragraph is inserted: "5a. By way of derogation from Article 143(4) of this Regulation and from the second paragraph of Article 56 of Regulation (EU) No 1306/2013, in operations comprising financial instruments, a contribution cancelled in accordance with Article 143(2) of this Regulation or in accordance with the first paragraph of Article 56 of Regulation (EU) No 1306/2013, 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, the contribution cancelled may be reused 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 financial intermediary within a fund of funds, the contribution cancelled may be reused only for other financial intermediaries.
Where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the body implementing funds of funds, or at the level of the body implementing financial instruments where a financial instrument is implemented through a structure without a fund of funds, the contribution cancelled may not be reused within the same operation. Where a financial correction is made for a systemic irregularity, the contribution cancelled may not be reused for any operation affected by the systemic irregularity.";
(15) Article 41 is amended as follows: (a) in the first subparagraph of paragraph 1, the introductory part is replaced by the following: "1. As regards financial instruments referred to in points (a) and (c) of Article 38(1), and as regards financial instruments referred to in point (b) of Article 38(1) implemented in accordance with points (a), (b) and (c) of the first subparagraph of Article 38(4), phased applications for interim payment shall be made for programme contributions paid to the financial instrument during the eligibility period laid down in Article 65(2) (the "eligibility period") in accordance with the following conditions:"; (b) paragraph 2 is replaced by the following: "2. As regards financial instruments referred to in point (b) of Article 38(1) implemented in accordance with point (d) of the first subparagraph of Article 38(4), the applications for interim payment and for payment of the final balance shall include the total amount of the payments effected by the managing authority for investments in final recipients as referred to in points (a) and (b) of the first subparagraph of Article 42(1).";
(16) Article 42 is amended as follows: (a) in paragraph 3, the first subparagraph is replaced by the following: "3. In the case of equity-based instruments targeting enterprises referred to in Article 37(4) for which the funding agreement referred to in point (b) of Article 38(7) was signed before 31 December 2018 , which by the end of the eligibility period invested at least 55 % of the programme resources committed in the relevant funding agreement, a limited amount of payments for investments in final recipients to be made for a period not exceeding four years after the end of the eligibility period may be considered as eligible expenditure, when paid into an escrow account specifically set up for that purpose, provided that State aid rules are complied with and that all of the conditions set out below are fulfilled.";(b) in paragraph 5, the first subparagraph is replaced by the following: "5. Where management costs and fees as referred to in point (d) of the first subparagraph of paragraph 1 of this Article and in paragraph 2 of this Article are charged by the body implementing the fund of funds or bodies implementing financial instruments pursuant to point (c) of Article 38(1) and points (a), (b) and (c) of the first subparagraph of Article 38(4), they shall not exceed the thresholds defined in the delegated act referred to in paragraph 6 of this Article. Whereas management costs shall comprise direct or indirect cost items reimbursed against evidence of expenditure, management fees shall refer to an agreed price for services rendered established via a competitive market process, where applicable. Management costs and fees shall be based on a performance-based calculation methodology.";
(17) The following article is inserted: "Article 43a Differentiated treatment of investors 1. Support from the ESI Funds to financial instruments invested in final recipients and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by those investments, which are attributable to the support from the ESI Funds, may be used for differentiated treatment of investors operating under the market economy principle, as well as of the EIB when using the EU guarantee pursuant to Regulation (EU) 2015/1017. Such differentiated treatment shall be justified by the need to attract private counterpart resources and to leverage public funding. 2. The assessments referred to in Articles 37(2) and 39a(3) shall include, as appropriate, an assessment of the need for, and the extent of, differentiated treatment as referred to in paragraph 1 of this Article and/or a description of the mechanisms which will be used to establish the need for, and extent of, such differentiated treatment. 3. The differentiated treatment shall not exceed what is necessary to create the incentives for attracting private counterpart resources. It shall not over-compensate investors operating under the market economy principle, or the EIB when using the EU guarantee pursuant to Regulation (EU) 2015/1017. The alignment of interest shall be ensured through an appropriate sharing of risk and profit. 4. Differentiated treatment of investors operating under the market economy principle shall be without prejudice to the Union State aid rules."; (18) in Article 44, paragraph 1 is replaced by the following: "1. Without prejudice to Article 43a, resources paid back to financial instruments from investments or from the release of resources committed for guarantee contracts, including capital repayments and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by investments, which are attributable to the support from the ESI Funds, shall be re-used for the following purposes, up to the amounts necessary and in the order agreed in the relevant funding agreements: (a) further investments through the same or other financial instruments, in accordance with the specific objectives set out under a priority; (b) where applicable, to cover the losses in the nominal amount of the ESI Funds contribution to the financial instrument resulting from negative interest, if such losses occur despite active treasury management by the bodies implementing financial instruments; (c) where applicable, reimbursement of management costs incurred and payment of management fees of the financial instrument.";
(19) in Article 46(2), the first subparagraph is amended as follows: (a) point (c) is replaced by the following: "(c) identification of the bodies implementing financial instruments, and the bodies implementing funds of funds where applicable, as referred to under points (a), (b) and (c) of Article 38(1);";
(b) points (g) and (h) are replaced by the following: "(g) interest and other gains generated by support from the ESI Funds to the financial instrument and programme resources paid back to financial instruments from investments as referred to in Articles 43 and 44 and amounts used for differentiated treatment as referred to in Article 43a; (h) progress in achieving the expected leverage effect of investments made by the financial instrument;";
(20) in Article 49, paragraph 4 is replaced by the following: "4. The monitoring committee may make observations to the managing authority regarding implementation and evaluation of the programme including actions related to the reduction of the administrative burden on beneficiaries. It may also make observations on the visibility of support from the ESI Funds and on raising awareness about the results of such support. It shall monitor actions taken as a result of its observations."; (21) in Article 51, paragraph 1 is replaced by the following: "1. An annual review meeting shall be organised every year from 2016 until and including 2023 between the Commission and each Member State to examine the performance of each programme, taking account of the annual implementation report and the Commission’s observations where applicable. The meeting shall also review the programme’s communication and information activities, in particular the results and effectiveness of measures taken to inform the public about the results and added value of support from the ESI Funds."; (22) in Article 56, paragraph 5 is deleted; (23) in Article 57, paragraph 3 is replaced by the following: "3. Paragraph 1 and 2 of this Article shall also apply to the contributions from the ERDF or the EAFRD to the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4)."; (24) Article 58(1) is amended as follows: (a) in the second subparagraph, the reference to "Article 60 of the Financial Regulation" is replaced by "Article 154 of the Financial Regulation"; (b) in the third subparagraph, point (f) is replaced by the following: "(f) actions to disseminate information, support networking, carry out communication activities with particular attention to the results and added value of support from the ESI Funds, raise awareness and promote cooperation and exchange of experience, including with third countries;";
(c) the fourth subparagraph is replaced by the following: "The Commission shall dedicate at least 15 % of the resources referred to in this Article to bring about 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 on results, in particular through more effective data collection and dissemination, evaluations and reporting, and especially by highlighting the contribution of the ESI Funds to improving people’s lives, and by increasing the visibility of support from the ESI 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 ESI 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."; (d) the following subparagraph is added: "Depending on their purpose, the measures referred to in this Article can be financed either as operational or administrative expenditure.";
(25) Article 59 is amended as follows: (a) the following paragraph is inserted: "1a. Each ESI Fund may support technical assistance operations eligible under any of the other ESI Funds."; (b) the following paragraph is added: "3. Without prejudice to paragraph 2, Member States may implement actions referred to in paragraph 1 through the direct award of a contract to: (a) the EIB; (b) an international financial institution in which a Member State is a shareholder; (c) a publicly-owned bank or institution, as referred to in point (b)(iii) of the first subparagraph of Article 38(4).";
(26) Article 61 is amended as follows: (a) in paragraph 1, the first subparagraph is replaced by the following: "1. This Article shall apply to operations which generate net revenue after their completion. For the purposes of this Article, "net revenue" means cash in-flows directly paid by users for the goods or services provided by the operation, such as charges borne directly by users for the use of infrastructure, sale or rent of land or buildings, or payments for services less any operating costs and replacement costs of short-life equipment incurred during the corresponding period. Operating cost-savings generated by the operation, with the exception of cost-savings resulting from the implementation of energy efficiency measures, shall be treated as net revenue unless they are offset by an equal reduction in operating subsidies."; (b) in the first subparagraph of paragraph 3, the following point is inserted: "(aa) application of a flat rate net revenue percentage established by a Member State for a sector or subsector not covered by point (a). Before the application of the flat rate the responsible audit authority shall verify that the flat rate has been established according to a fair, equitable and verifiable method based on historical data or objective criteria;";
(c) paragraph 5 is replaced by the following: "5. As an alternative to the application of the methods laid down in paragraph 3 of this Article, the maximum co-financing rate referred to in Article 60(1) may, at the request of a Member State, be decreased for a priority or measure under which all supported operations could apply a uniform flat rate in accordance with point (a) of the first subparagraph of paragraph 3 of this Article. The decrease shall be not less than the amount calculated by multiplying the maximum Union co-financing rate applicable under the Fund-specific rules by the relevant flat rate referred to in that point."; (d) in the first subparagraph of paragraph 7, point (h) is replaced by the following: "(h) operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation or in the EMFF Regulation.";
(e) paragraph 8 is replaced by the following: "8. In addition, paragraphs 1 to 6 shall not apply to operations for which support under the programme constitutes State aid.";
(27) Article 65 is amended as follows: (a) the third subparagraph of paragraph 8 is amended as follows: (i) Point (h) is replaced by the following: "(h) operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation or in the EMFF Regulation with the exception of those operations for which reference is made to this paragraph in the EMFF Regulation; or";
(ii) Point (i) is replaced by the following: "(i) operations for which the total eligible cost does not exceed EUR 100000 .";
(b) paragraph 11 is replaced by the following: "11. An operation may receive support from one or more ESI Funds or from one or more programmes and from other Union instruments, provided that the expenditure declared in a payment application for one of the ESI Funds is not declared for support from another Fund or Union instrument, or for support from the same Fund under another programme. The amount of expenditure to be entered into a payment application of an ESI Fund may be calculated for each ESI Fund and for the programme or programmes concerned on a pro rata basis in accordance with the document setting out the conditions for support.";
(28) Article 67 is amended as follows: (a) paragraph 1 is amended as follows: (i) point (c) is replaced by the following: "(c) lump sums;";
(ii) the following point is added: "(e) financing which is not linked to costs of the relevant operations but is based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes as set out in the delegated act adopted in accordance with paragraph 5a.";
(iii) the following subparagraph is added: "For the form of financing referred to in point (e) of the first subparagraph, the audit shall exclusively aim at verifying that the conditions for reimbursement have been fulfilled.";
(b) the following paragraph is inserted: "2a. For an operation or a project not covered by the first sentence of paragraph 4 and which receive support from the ERDF and the ESF, grants and repayable assistance for which the public support does not exceed EUR 100000 shall take the form of standard scales of unit costs, lump sums or flat rates, except for operations receiving support within the framework of State aid that does not constitutede minimis aid.Where flat-rate financing is used, the categories of costs to which the flat rate is applied may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1. For operations supported by the EAFRD, ERDF or the ESF, where the flat rate referred to in Article 68b(1) is used, the allowances and the salaries paid to participants may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1 of this Article. This paragraph shall be subject to the transitional provisions set out in Article 152(7)."; (c) paragraph 4 is replaced by the following: "4. Where an operation or a project forming a part of an operation is implemented exclusively through the public procurement of works, goods or services, only points (a) and (e) of the first subparagraph of paragraph 1 shall apply. Where the public procurement within an operation or project forming part of an operation is limited to certain categories of costs, all the options referred to in paragraph 1 may be applied for the whole operation or project forming a part of an operation."; (d) paragraph 5 is amended as follows: (i) point (a) is replaced by the following: "(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) the verified historical data of individual beneficiaries; (iii) the application of the usual cost accounting practices of individual beneficiaries;";
(ii) the following point is inserted: "(aa) a draft budget established on a case-by-case basis and agreed ex ante by the managing authority, or in the case of EAFRD the authority responsible for the selection of operations, where the public support does not exceed EUR100000 ;";
(e) the following paragraph is inserted: "5a. The Commission is empowered to adopt delegated acts in accordance with Article 149 supplementing this Regulation with regard to the definition of the standard scales of unit costs or the flat-rate financing referred to in points (b) and (d) of the first subparagraph of paragraph 1 of this Article, the related methods referred to in point (a) of paragraph 5 of this Article and the form of support referred to in point (e) of the first subparagraph of paragraph 1 of this Article, by specifying detailed modalities concerning the financing conditions and their application.";
(29) Article 68 is replaced by the following: "Article 68 Flat-rate financing for indirect costs concerning grants and repayable assistance Where the implementation of an operation gives rise to indirect costs, they may be calculated at a flat rate in one of the following ways: (a) a flat rate of up to 25 % of eligible direct costs, provided that the rate is calculated on the basis of a fair, equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary; (b) a flat rate of up to 15 % of eligible direct staff costs without there being a requirement for the Member State to perform a calculation to determine the applicable rate; (c) a flat rate applied to eligible direct costs based on existing methods and corresponding rates, applicable in Union policies for a similar type of operation and beneficiary.
The Commission is empowered to adopt delegated acts in accordance with Article 149 to supplement the provisions on the flat rate and the related methods referred to in point (c) of the first subparagraph of this paragraph."; (30) the following articles are inserted: "Article 68a Staff costs concerning grants and repayable assistance 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 staff costs of that operation. Member States shall not be required to perform a calculation to determine the applicable rate provided that the direct costs of the operation do not include public works contracts which exceed in value the threshold set out in point (a) of Article 4 of Directive 2014/24/EU. 2. For the purposes of determining staff costs, an hourly rate may be calculated by dividing the latest documented annual gross employment costs by 1720 hours for persons working full time, or by a corresponding pro-rata of1720 hours, for persons working part-time.3. When applying the hourly rate calculated in accordance with paragraph 2, the total number of hours declared per person for a given year shall not exceed the number of hours used for the calculations of that hourly rate. The first subparagraph shall not apply to programmes under the European territorial cooperation goal for staff costs related to individuals who work on a part-time assignment on the operation. 4. Where annual gross employment costs are not available, they may be derived from the available documented gross employment costs or from the contract for employment, 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 68b Flat-rate financing for costs other than staff costs 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 without a requirement for the Member State to execute any calculation to determine the applicable rate. For operations supported by the ESF, the ERDF or the EAFRD, salaries and allowances paid to participants shall be considered additional eligible costs not included in the flat rate. 2. The flat rate referred to in paragraph 1 shall not be applied to staff costs calculated on the basis of a flat rate."; (31) Article 70 is replaced by the following: "Article 70 Eligibility of operations depending on location 1. Subject to the derogations referred to in paragraph 2 and the Fund-specific rules, operations supported by the ESI Funds shall be located in the programme area. Operations concerning the provision of services to citizens or businesses which cover the whole territory of a Member State shall be considered as being located in all programme areas within a Member State. In such cases, expenditure shall be allocated to the concerned programme areas on a pro-rata basis, based on objective criteria. The second subparagraph of this paragraph does not apply to the national programme referred to in Article 6(2) of Regulation (EU) No 1305/2013 or to the specific programme for the establishment and the operation of the national rural network referred to in Article 54(1) of that Regulation. 2. The managing authority may accept that an operation is implemented outside the programme area but within the Union, provided that all the following conditions are satisfied: (a) the operation is for the benefit of the programme area; (b) the total amount from the ERDF, Cohesion Fund, EAFRD or EMFF allocated under the programme to operations located outside the programme area does not exceed 15 % of the support from the ERDF, Cohesion Fund, EAFRD or EMFF at the level of the priority at the time of adoption of the programme; (c) the monitoring committee has given its agreement to the operation or types of operations concerned; (d) the obligations of the authorities for the programme in relation to management, control and audit concerning the operation are fulfilled by the authorities responsible for the programme under which that operation is supported or they enter into agreements with authorities in the area in which the operation is implemented.
Where operations financed from the Funds and the EMFF are implemented outside the programme area in accordance with this paragraph and have benefits both outside and within the programme area, such expenditure shall be allocated to those areas on a pro rata basis based on objective criteria. Where operations concern the thematic objective referred to in point (1) of the first paragraph of Article 9 and are implemented outside the Member State but within the Union, only points (b) and (d) of the first subparagraph of this paragraph shall apply. 3. For operations concerning technical assistance or information, communication and visibility measures and promotional activities, and for operations concerning the thematic objective referred to in point (1) of the first paragraph of Article 9, expenditure may be incurred outside the Union provided that the expenditure is necessary for the satisfactory implementation of the operation. 4. Paragraphs 1, 2 and 3 shall not apply to programmes under the European territorial cooperation goal. Paragraphs 2 and 3 shall not apply to operations supported by the ESF."; (32) in Article 71, paragraph 4 is replaced by the following: "4. Paragraphs 1, 2 and 3 of this Article shall not apply to contributions to or by financial instruments or for lease purchase under point (b) of Article 45(2) of Regulation (EU) No 1305/2013 nor to any operation which undergoes cessation of a productive activity due to a non-fraudulent bankruptcy."; (33) Article 75 is amended as follows: (a) in paragraph 1, the reference to "Article 59(5) of the Financial Regulation" is replaced by "Article 63(5), (6) and (7) of the Financial Regulation"; (b) the following paragraph is inserted: "2a. The Commission shall provide the competent national authority with: (a) the draft audit report from the on-the-spot audit or check within three months of the end of that audit or check; (b) the final audit report within three months of the receipt of a complete reply from the competent national authority to the draft audit report from the on-the-spot audit or check concerned.
The reports referred to in points (a) and (b) of the first subparagraph shall be made available within the time limits set out in those points in at least one of the official languages of the institutions of the Union. The time limit set out in point (a) of the first subparagraph shall not include the period which starts on the date following the date on which the Commission sends its request for additional information to the Member State and lasts until the Member State responds to that request. This paragraph shall not be applicable to the EAFRD.";
(34) in the second paragraph of Article 76, the reference to "Article 84(2) of the Financial Regulation" is replaced by "Article 110(1) of the Financial Regulation"; (35) in Article 79(2), the reference to "Article 68(3) of the Financial Regulation" is replaced by "Article 82(2) of the Financial Regulation"; (36) in point (c) of the first subparagraph of Article 83(1), the reference to "Article 59(5) of the Financial Regulation" is replaced by "Article 63(5), (6) and (7) of the Financial Regulation"; (37) in Article 84, the reference to "Article 59(6) of the Financial Regulation" is replaced by "Article 63(8) of the Financial Regulation"; (38) in Article 98, paragraph 2 is replaced by the following: "2. The ERDF and the ESF may finance, in a complementary manner and subject to a limit of 10 % of Union funding for each priority axis of an operational programme, a part of an operation for which the costs are eligible for support from the other Fund on the basis of rules applied to that Fund, provided that such costs are necessary for the satisfactory implementation of the operation and are directly linked to it."; (39) Article 102 is amended as follows: (a) paragraph 6 is replaced by the following: "6. Expenditure relating to a major project may be included in a payment application after the submission for approval referred to in paragraph 2. Where the Commission does not approve the major project selected by the managing authority, the declaration of expenditure following the withdrawal of the application by the Member State or the adoption of the Commission decision shall be rectified accordingly."; (b) the following paragraph is added: "7. Where the major project is appraised by independent experts pursuant to paragraph 1 of this Article, expenditure relating to that major project may be included in a payment application after the managing authority has informed the Commission of the submission to the independent experts of the information required under Article 101. An independent quality review shall be delivered within six months of the submission of that information to the independent experts. The corresponding expenditure shall be withdrawn and the declaration of expenditure shall be rectified accordingly in the following cases: (a) where the independent quality review has not been notified to the Commission within three months of the expiry of the deadline referred to in the second subparagraph; (b) where the submission of the information is withdrawn by the Member State; or (c) where the relevant appraisal is negative.";
(40) in Article 104, paragraphs 2 and 3 are replaced by the following: "2. The public expenditure allocated to a joint action plan shall be a minimum of EUR 5000000 or 5 % of the public support of the operational programme or one of the contributing programmes, whichever is lower.3. Paragraph 2 shall not apply to operations supported under the YEI, to the first joint action plan submitted by a Member State under the Investment for growth and jobs goal or the first joint action plan submitted by a programme under the European territorial cooperation goal."; (41) in Article 105(2), the second sentence is deleted; (42) in Article 106, the first paragraph is amended as follows: (a) point (1) is replaced by the following: "(1) a description of the objectives of the joint action plan and how it contributes to the objectives of the programme or to the relevant country-specific recommendations and the broad guidelines of the economic policies of the Member States and of the Union under Article 121(2) TFEU and the relevant Council recommendations which the Member States are to take into account in their employment policies under Article 148(4) TFEU;";
(b) point (2) is deleted; (c) point (3) is replaced by the following: "(3) a description of the projects or types of projects envisaged, together with the milestones, where relevant, and the targets for outputs and results linked to the common indicators by priority axis, where relevant;";
(d) points (6), (7) and (8)are replaced by the following: "(6) confirmation that it will contribute to the approach to promoting equality between men and women, as set out in the relevant programme or Partnership Agreement; (7) confirmation that it will contribute to the approach on sustainable development, as set out in the relevant programme or Partnership Agreement; (8) its implementing provisions, including the following: (a) information on the selection of the joint action plan by the managing authority in accordance with Article 125(3); (b) the arrangements for steering the joint action plan, in accordance with Article 108; (c) the arrangements for monitoring and evaluating the joint action plan including arrangements ensuring the quality, collection and storage of data on the achievement of milestones, outputs and results;";
(e) point (9) is amended as follows: (i) point (a) is replaced by the following: "(a) the costs of achieving milestones, and targets for outputs and results, based, in the case of standard scales of unit costs and lump sums, on the methods set out in Article 67(5) of this Regulation and in Article 14 of the ESF Regulation;";
(ii) point (b) is deleted;
(43) in Article 107, paragraph 3 is replaced by the following: "3. The decision referred to in paragraph 2 shall indicate the beneficiary and the objectives of the joint action plan, the milestones, where relevant, and targets for outputs and results, the costs of achieving those milestones and targets for outputs and result, and the financing plan by operational programme and priority axis, including the total eligible amount and the amount of public expenditure, the implementation period of the joint action plan and, where relevant, the geographical coverage and target groups of the joint action plan."; (44) in Article 108(1), the first subparagraph is replaced by the following: "1. The Member State or the managing authority shall set up a steering committee for the joint action plan, which may be distinct from the monitoring committee of the relevant operational programmes. The steering committee shall meet at least twice a year and shall report to the managing authority. Where relevant, the managing authority shall inform the relevant monitoring committee of the results of the work carried out by the steering committee and the progress of the implementation of the joint action plan in accordance with point (e) of Article 110(1) and point (a) of Article 125(2)."; (45) in Article 109(1), the second sentence is deleted; (46) Article 110 is amended as follows: (a) in paragraph 1, point (c) is replaced by the following: "(c) implementation of the communication strategy, including information and communication measures, and of measures to enhance the visibility of the Funds;";
(b) in paragraph 2, point (a) is replaced by the following: "(a) the methodology and criteria used for selection of operations, except where those criteria are approved by local action groups in accordance with point (c) of Article 34(3);";
(47) Article 114 is amended as follows: (a) paragraph 1 is replaced by the following: "1. An evaluation plan shall be drawn up by the managing authority or a Member State for one or more operational programmes. The evaluation plan shall be submitted to the monitoring committee no later than one year after the adoption of the operational programme. In the cases of dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) adopted before 2 August 2018 , the evaluation plan shall be submitted to the monitoring committee no later than one year after that date.";(b) paragraph 4 is deleted;
(48) the heading of Chapter II of Title III of Part Three is replaced by the following: "Information, communication and visibility"; (49) Article 115 is amended as follows: (a) the heading is replaced by the following: "Information, communication and visibility"; (b) in paragraph 1, point (d) is replaced by the following: "(d) publicising to Union citizens the role and achievements of cohesion policy and of the Funds through measures to enhance the visibility of the results and impact of Partnership Agreements, operational programmes and operations.";
(c) paragraph 3 is replaced by the following: "3. Detailed rules concerning information, communication and visibility for the public and information measures for potential beneficiaries and for beneficiaries are laid down in Annex XII.";
(50) in Article 116, paragraph 3 is replaced by the following: "3. By way of derogation from the third subparagraph of paragraph 2 of this Article, the managing authority shall inform the monitoring committee or committees responsible at least once a year on the progress in the implementation of the communication strategy as referred to in point (c) of Article 110(1) and on its analysis of the results of that implementation as well as on the information and communication activities and measures to enhance visibility of the Funds that are planned for the following year. The monitoring committee shall give an opinion on the activities and measures planned for the following year, including on ways to increase the effectiveness of communication activities aimed at the public."; (51) in Article 117, paragraph 4 is replaced by the following: "4. Union networks comprising the members designated by Member States shall be set up by the Commission to ensure exchange of information on the results of the implementation of the communication strategies, the exchange of experience in implementing the information and communication measures, the exchange of good practices, and to enable joint planning or coordination of communication activities between the Member States and with the Commission where appropriate. The networks shall at least once a year debate and assess the effectiveness of the information and communication measures, and propose recommendations to enhance the outreach and impact of communication activities and to raise awareness about the results and added value of those activities."; (52) Article 119 is amended as follows: (a) in paragraph 1, the first subparagraph is replaced by the following: "1. The amount of the Funds allocated to technical assistance in a Member State shall be limited to 4 % of the total amount of the Funds allocated to operational programmes under the Investment for growth and jobs goal."; (b) in paragraph 2, the first sentence is deleted; (c) paragraph 4 is replaced by the following: "4. In the case of the Structural Funds, where the allocations referred to in paragraph 1 are used to support technical assistance operations altogether relating to more than one category of region, the expenditure relating to the operations may be implemented under a priority axis combining different categories of region and attributed on a pro rata basis taking into account either the respective allocations to the different categories of regions of the operational programme or the allocation under each category of region as a share of the total allocation to the Member State."; (d) the following paragraph is inserted: "5a. The assessment of the respect of the percentages shall be carried out at the time of adoption of the operational programme.";
(53) in Article 122(2), the fourth subparagraph is replaced by the following: "When amounts unduly paid to a beneficiary for an operation cannot be recovered and this is as a result of fault or negligence on the part of a Member State, that Member State shall be responsible for reimbursing the amounts concerned to the budget of the Union. Member States may decide not to recover an amount unduly paid if the amount to be recovered from the beneficiary, not including interest, does not exceed EUR 250 in contribution from the Funds to an operation in an accounting year."; (54) in Article 123(5), the first subparagraph is replaced by the following: "5. In the case of the Funds and in the case of the EMFF, provided that the principle of separation of functions is respected, the managing authority, the certifying authority, where applicable, and the audit authority may be part of the same public authority or body."; (55) Article 125 is amended as follows: (a) in paragraph 3, point (c) is replaced by the following: "(c) ensure that the beneficiary is provided with a document setting out the conditions for support for each operation including the specific requirements concerning the products or services to be delivered under the operation, the financing plan, the time limit for execution, as well as the requirements regarding information, communication and visibility;";
(b) the first subparagraph of paragraph 4 is amended as follows: (i) point (a) is replaced by the following: "(a) verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the operational programme and the conditions for support of the operation and: (i) where costs are to be reimbursed pursuant to point (a) of the first subparagraph of Article 67(1), that the amount of expenditure declared by the beneficiaries in relation to those costs has been paid; (ii) in the case of costs reimbursed pursuant to points (b) to (e) of the first subparagraph of Article 67(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;";
(ii) in point (e), the reference to "points (a) and (b) of Article 59(5) of the Financial Regulation" is replaced by "points (a) and (b) of Article 63(5) and Article 63(6) and (7) of the Financial Regulation";
(56) in point (b) of Article 126, the reference to "point (a) of Article 59(5) of the Financial Regulation" is replaced by "point (a) of Article 63(5) and Article 63(6) of the Financial Regulation"; (57) Article 127 is amended as follows: (a) in the third subparagraph of paragraph 1, the reference to "the second subparagraph of Article 59(5) of the Financial Regulation" is replaced by "Article 63(7) of the Financial Regulation"; (b) in point (a) of the first subparagraph of paragraph 5, the reference to "the second subparagraph of Article 59(5) of the Financial Regulation" is replaced by "Article 63(7) of the Financial Regulation";
(58) Article 131 is replaced by the following: "Article 131 Payment applications 1. Payment applications shall include, for each priority: (a) the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations, as entered in the accounting system of the certifying authority; (b) the total amount of public expenditure incurred in implementing operations, as entered in the accounting system of the certifying authority.
With regard to the amounts to be included in payment applications for the form of support referred to in point (e) of the first subparagraph of Article 67(1), the payment applications shall include the elements set out in the delegated acts adopted in accordance with Article 67(5a) and shall use the model for payment applications set out in the implementing acts adopted in accordance with paragraph 6 of this Article. 2. Eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value, except for the forms of support referred to in points (b) to (e) of the first subparagraph of Article 67(1) of this Regulation, Articles 68, 68a and 68b of this Regulation, Article 69(1) of this Regulation and Article 109 of this Regulation and in Article 14 of the ESF Regulation. For those forms of support, the amounts included in a payment application shall be the costs calculated on the applicable basis. 3. In the case of State aid, 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 or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, paid by the beneficiary to the body receiving the aid. 4. By way of derogation from paragraph 1 of this Article, in the case of State aid, the payment application may include advances paid to the beneficiary by the body granting the aid or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, paid by the beneficiary to the body receiving 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 are 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 or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, of the total amount of the aid to be granted to the body receiving the aid as part of a given operation; (c) those advances are covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, expenditure paid by the body receiving the aid in implementing the operation, and supported by receipted invoices or accounting documents of equivalent probative value within three years of the year of the payment of the advance or on 31 December 2023 , whichever is earlier.
Where the conditions set out in point (c) of the first subparagraph are not met, the next payment application shall be corrected accordingly. 5. Each payment application which includes advances of the type referred to in paragraph 4 of this Article shall separately disclose: (a) the total amount paid from the operational programme as advances; (b) the amount which, within three years of the payment of the advance in accordance with point (c) of the first subparagraph of paragraph 4, has been covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, by the body receiving the aid; and (c) the amount which has not been covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, by the body receiving the aid, and for which the three year period has not yet elapsed.
6. The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down the model for payment applications. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3)."; (59) in Article 137(1), the reference to "point (a) of Article 59(5) of the Financial Regulation" is replaced by "point (a) of Article 63(5) and Article 63(6) of the Financial Regulation"; (60) in Article 138, the reference to "Article 59(5) of the Financial Regulation" is replaced by "Article 63(5), and the second subparagraph of Article 63(7), of the Financial Regulation"; (61) in Article 140(3), the following sentence is added: "Where documents are kept on commonly accepted data carriers in accordance with the procedure laid down in paragraph 5, no originals shall be required."; (62) in point (a) of the second subparagraph of Article 145(7), the reference to "Article 59(5) of the Financial Regulation" is replaced by "Article 63(5), (6) and (7) of the Financial Regulation"; (63) in Article 147(1), the reference to "Article 78 of the Financial Regulation" is replaced by "Article 98 of the Financial Regulation"; (64) in Article 148, paragraph 1 is replaced by the following: "1. Operations for which the total eligible expenditure does not exceed EUR 400000 for the ERDF and the Cohesion Fund, EUR300000 for the ESF or EUR200000 for the EMFF shall not be subject to more than one audit 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. 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 if there has already been an audit in that year by the European Court of Auditors, provided that the results of the audit work performed by the European Court of Auditors for such operations can be used by the audit authority or the Commission for the purpose of fulfilling their respective tasks.By derogation from the first subparagraph, operations for which the total eligible expenditure is between EUR 200000 and EUR400000 for the ERDF and the Cohesion Fund, between EUR150000 and EUR300000 for the ESF and between EUR100000 and EUR200000 for the EMFF may be subject to more than one audit, if the audit authority concludes, based on its professional judgment, that it is not possible to issue or draw up an audit opinion on the basis of statistical or non-statistical sampling methods referred to in Article 127(1) without carrying out more than one audit of the respective operation.";(65) Article 149 is amended as follows: (a) paragraphs 2 and 3 are replaced by the following: "2. The power to adopt delegated acts referred to in Article 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Article 39a(7), Article 40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61(3), Articles 63(4), 64(4) and 67(5a), the second paragraph of Article 68, the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8), and Article 144(6) shall be conferred on the Commission from 21 December 2013 until31 December 2020 .3. The delegation of power referred to in Article 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Article 39a(7), Article 40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61(3), Articles 63(4), 64(4) and 67(5a), the second paragraph of Article 68, the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8), and Article 144(6) 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.";(b) the following paragraph is inserted: "3a. 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.";(c) paragraphs 5 is replaced by the following: "5. A delegated act adopted pursuant to Article 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Articles 39a(7), 40(4) and 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61(3),Articles 63(4), 64(4) and 67(5a), the second paragraph of Article 68, the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8), and Article 144(6) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and to 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 two months at the initiative of the European Parliament or of the Council.";
(66) In Article 152, the following paragraph is added: "7. The managing authority, or the monitoring committee for the programmes under the European territorial cooperation goal, may decide not to apply Article 67(2a) for a maximum period of 12 months starting from 2 August 2018 .Where the managing authority, or the monitoring committee for the programmes under the European territorial cooperation goal, considers that Article 67(2a) creates a disproportionate administrative burden, it may decide to extend the transitional period referred to in the first subparagraph of this paragraph for a period it considers appropriate. It shall notify the Commission of such decision before the expiration of the initial transitional period. The first and second subparagraphs do not apply to grants and repayable assistance supported by the ESF for which the public support does not exceed EUR 50000 .";(67) Annex IV is amended as follows: (a) Section 1 is amended as follows: (i) the introductory part is replaced by the following: "1. Where a financial instrument is implemented under Article 39a and points (a), (b) and (c) of the first subparagraph of Article 38(4), the funding agreement shall include the terms and conditions for making contributions from the programme to the financial instrument and shall include at least the following elements:";
(ii) point (f) is replaced by the following: "(f) requirements and procedures for managing the phased contribution provided by the programme in accordance with Article 41 and for the forecast of deal flows, including requirements for fiduciary/separate accounting as set out in Article 38(6) and the second subparagraph of Article 39a(5);";
(iii) point (i) is replaced by the following: "(i) provisions regarding the re-use of resources attributable to the support from the ESI Funds until the end of the eligibility period in compliance with Article 44 and, where applicable, provisions regarding differentiated treatment as referred to in Article 43a;";
(b) Section 2 is amended as follows: (i) the introductory part is replaced by the following: "2. Strategy documents referred to under Article 38(8) for financial instruments implemented under point (d) of the first subparagraph of Article 38(4) shall include at least the following elements:";
(ii) point (c) is replaced by the following: "(c) the use and re-use of resources attributable to the support of the ESI Funds in accordance with Articles 43, 44 and 45, and, where applicable, provisions regarding differentiated treatment as referred to in Article 43a;";
(68) Annex XII is amended as follows: (a) the heading of Annex XII is replaced by the following: "INFORMATION, COMMUNICATION AND VISIBILITY OF SUPPORT FROM THE FUNDS"; (b) The heading of section 2 is replaced by the following: "2. INFORMATION AND COMMUNICATION MEASURES AND MEASURES TO ENHANCE VISIBILITY FOR THE PUBLIC"; (c) subsection 2.1 is amended as follows: (i) point 1 is replaced by the following: "1. The Member State and the managing authority shall ensure that the information and communication measures are implemented in accordance with the communication strategy, in order to improve visibility and interaction with citizens, and that those measures aim for the widest possible media coverage using various forms and methods of communication at the appropriate level and adapted, as appropriate, to technological innovation.";
(ii) in point 2, points (e) and (f) are replaced by the following: "(e) giving examples of operations, in particular of operations where the added value of the intervention of the Funds is particularly visible, by operational programme, on the single website or on the operational programme’s website that is accessible through the single website portal; the examples shall be in a widely spoken official language of the Union other than the official language or languages of the Member State concerned; (f) updating information about the operational programme’s implementation, including its main achievements and results, on the single website or on the operational programme’s website that is accessible through the single website portal.";
(d) subsection 2.2 is amended as follows: (i) in point 1, the introductory part is replaced by the following: "1. All information and communication measures and measures to enhance visibility of the Funds provided by the beneficiary shall acknowledge support from the Funds to the operation by displaying:";
(ii) the following point is added: "6. The responsibilities laid down in this subsection shall apply as from the time the beneficiary is provided with the document setting out the conditions for support to the operation referred to in point (c) of Article 125(3).";
(e) in point 2 of subsection 3.1, point (f) is replaced by the following: "(f) the responsibility of beneficiaries to inform the public about the aim of the operation and the support from the Funds to the operation in accordance with subsection 2.2 as from the time the beneficiary is provided with the document setting out the conditions for support to the operation referred to in point (c) of Article 125(3). The managing authority may request that potential beneficiaries propose indicative communication activities to enhance the visibility of the Funds, proportional to the size of the operation, in the applications.";
(f) in subsection 4, point (i) is replaced by the following: "(i) an annual update setting out the information and communication activities, including measures to enhance visibility of the Funds, to be carried out in the following year, based on, inter alia, lessons learnt on the effectiveness of such measures.".
(1) in Article 13(2), the following subparagraph is added: "Where operations falling under point (a) of the first subparagraph also have a benefit for the programme area in which they are implemented, expenditure shall be allocated to those programme areas on a pro rata basis based on objective criteria."; (2) Article 14 is amended as follows: (a) the following paragraph is inserted: "-1. The general rules applicable to simplified cost options under the ESF are set out in Articles 67, 68, 68a and 68b of Regulation (EU) No 1303/2013."; (b) paragraphs 2, 3 and 4 are deleted;
(3) in Annex I, point 1 is replaced by the following: "(1) Common output indicators for participants "Participants" ( + )Managing authorities shall establish a system that records and stores individual participant data in computerised form as set out in Article 125(2)(d) of Regulation (EU) No 1303/2013. The data processing arrangements put in place by the Member States shall be in line with Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31 ), in particular Articles 7 and 8 thereof.Data reported under the indicators marked with* are personal data according to Article 7 of Directive 95/46/EC. Their processing is necessary for compliance with the legal obligation to which the controller is subject (Article 7(c) of Directive 95/46/EC). For the definition of controller, see Article 2 of Directive 95/46/EC. Data reported under the indicators marked with** are a special category of data according to Article 8 of Directive 95/46/EC. Subject to the provision of suitable safeguards, Member States may, for reasons of substantial public interest, lay down exemptions in addition to those laid down in Article 8(2) of Directive 95/46/EC, either by national law or by decision of the supervisory authority (Article 8(4) of Directive 95/46/EC). The common output indicators for participants are: unemployed, including long-term unemployed*, long-term unemployed*, inactive*, inactive, not in education or training*, employed, including self-employed*, below 25 years of age* above 54 years of age*, above 54 years of age who are unemployed, including long-term unemployed, or inactive not in education or training*, with primary (ISCED 1) or lower secondary education (ISCED 2)*, with upper secondary (ISCED 3) or post-secondary education (ISCED 4)*, with tertiary education (ISCED 5 to 8)*, migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma)**, participants with disabilities**, other disadvantaged**.
The total number of participants will be calculated automatically on the basis of the output indicators. These data on participants entering an ESF supported operation shall be provided in the annual implementation reports as specified in Article 50(1) and (2) and Article 111(1) of Regulation (EU) No 1303/2013. The following data on participants will be provided in the annual implementation reports as specified in Article 50 of Regulation (EU) No 1303/2013: homeless or affected by housing exclusion*, from rural areas* ( ++ )The data shall be collected at the level of smaller administrative units (local administrative units 2), in accordance with 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 ).".
The data of those two indicators shall be collected based on a representative sample of participants within each investment priority. Internal validity shall be ensured in such a way that the data can be generalised at the level of the investment priority.
----------------------( + )Managing authorities shall establish a system that records and stores individual participant data in computerised form as set out in Article 125(2)(d) of Regulation (EU) No 1303/2013. The data processing arrangements put in place by the Member States shall be in line with Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31 ), in particular Articles 7 and 8 thereof.Data reported under the indicators marked with* are personal data according to Article 7 of Directive 95/46/EC. Their processing is necessary for compliance with the legal obligation to which the controller is subject (Article 7(c) of Directive 95/46/EC). For the definition of controller, see Article 2 of Directive 95/46/EC. Data reported under the indicators marked with** are a special category of data according to Article 8 of Directive 95/46/EC. Subject to the provision of suitable safeguards, Member States may, for reasons of substantial public interest, lay down exemptions in addition to those laid down in Article 8(2) of Directive 95/46/EC, either by national law or by decision of the supervisory authority (Article 8(4) of Directive 95/46/EC). ( ++ )The data shall be collected at the level of smaller administrative units (local administrative units 2), in accordance with 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 ).".
(1) in recital 24, the first sentence is replaced by the following: "The Member States should remain responsible for the implementation of the financial contribution and for the management and control of the actions supported by Union funding, in accordance with the relevant provisions of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 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 ).";----------------------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 ).";(2) in Article 4, paragraph 2 is replaced by the following: "2. In small labour markets or in exceptional circumstances, in particular with regard to collective applications involving SMEs, where duly substantiated by the applicant Member State, an application for a financial contribution under this Article may be considered admissible even if the criteria laid down in point (a) or (b) of paragraph 1 are not entirely met, when the redundancies have a serious impact on employment and the local, regional or national economy. The applicant Member State shall specify which of the intervention criteria set out in points (a) and (b) of paragraph 1 are not entirely met. For collective applications involving SMEs located in one region, where the applicant Member State demonstrates that SMEs are the main or the only type of business in that region, the application may exceptionally cover SMEs operating in different economic sectors defined at NACE Revision 2 division level. The aggregated amount of contributions in exceptional circumstances may not exceed 15 % of the annual maximum amount of the EGF."; (3) in Article 6, paragraph 2 is replaced by the following: "2. By way of derogation from Article 2, applicant Member States may provide personalised services co-financed by the EGF to up to a number of NEETs under the age of 25, or where Member States so decide under the age of 30, on the date of submission of the application, equal to the number of targeted beneficiaries, as a priority to persons made redundant or whose activity has ceased, provided that at least some of the redundancies within the meaning of Article 3 occur in NUTS 2 level regions that had youth unemployment rates for young persons aged 15 to 24 of at least 20 % based on the latest annual data available. The support may be rendered to NEETs under the age of 25, or where Member States so decide under the age of 30, in those NUTS 2 level regions."; (4) in Article 11, paragraph 3 is replaced by the following: "3. The tasks set out in paragraph 1 shall be performed in accordance with the Financial Regulation."; (5) in Article 15, paragraph 4 is replaced by the following: "4. Where the Commission has concluded that the conditions for providing a financial contribution from the EGF are met, it shall submit a proposal to mobilise it. The decision to mobilise the EGF shall be taken jointly by the European Parliament and by the Council within one month of the referral to the European Parliament and to the Council. The Council shall act by a qualified majority and the European Parliament shall act by a majority of its component members and three fifths of the votes cast. Transfers related to the EGF shall be made in accordance with Article 31 of the Financial Regulation, in principle within a period of no more than seven days from the date of adoption of the relevant decision by the European Parliament and by the Council."; (6) in Article 16(2), the reference to "Article 59 of the Financial Regulation" is replaced by "Article 63 of the Financial Regulation"; (7) in Article 21(2), the reference to "Article 59(3) of the Financial Regulation" is replaced by "Article 63(3) of the Financial Regulation" and the reference to "Article 59(5) of the Financial Regulation" is replaced by "Article 63(5) of the Financial Regulation".
(1) the following chapter is inserted: " CHAPTER Va Blending Article 16a CEF blending facilities 1. CEF blending facilities in accordance with Article 159 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 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 ).";2. CEF blending facilities shall be implemented in accordance with Article 6(3). 3. The overall contribution from the Union budget to CEF blending facilities shall not exceed 10 % of the overall financial envelope of the CEF as referred to in Article 5(1). In addition to the threshold set out in the first subparagraph, in the transport sector the overall contribution from the Union budget to CEF blending facilities shall not exceed EUR 500000000 .If 10 % of the overall financial envelope for the implementation of the CEF referred to in Article 5(1) is not fully used for CEF blending facilities and/or financial instruments, the remaining amount shall be made available for and redistributed to that financial envelope. 4. The amount of EUR 11305500000 transferred from the Cohesion Fund, referred to in point (a) of Article 5(1), shall not be used to commit budgetary resources to CEF blending facilities.5. Support provided under a CEF blending facility in the form of grants and financial instruments shall comply with the eligibility and conditions for financial assistance set out in Article 7. The amount of financial assistance to be granted to the blending operations supported by means of a CEF blending facility shall be modulated on the basis of a cost-benefit analysis, the availability of Union budget resources and the need to maximise the leverage of Union funding. No grant awarded shall exceed the funding rates laid down in Article 10. 6. The Commission shall, in cooperation with the European Investment Bank (EIB), study the possibility for the EIB to systematically provide first loss guarantees within CEF blending facilities in order to allow and facilitate additionality and the participation of private co-investors in the transport sector. 7. The Union, Member States and other investors may contribute to CEF blending facilities, provided that the Commission agrees to the specifications of the eligibility criteria of blending operations and/or the investment strategy of the CEF blending facility which may be necessary due to the additional contribution and in order to meet the requirements of this Regulation when carrying out projects of common interest. Those additional resources shall be implemented by the Commission in accordance with Article 6(3). 8. Blending operations supported by means of a CEF blending facility shall be selected on the basis of maturity and shall seek sectoral diversification in accordance with Articles 3 and 4 as well as geographical balance across the Member States. They shall: (a) represent European added value; (b) respond to the objectives of the Europe 2020 Strategy; (c) contribute, where possible, to climate change mitigation and adaptation.
9. CEF blending facilities shall be made available and blending operations shall be selected based on the selection and award criteria established in the multiannual and the annual work programmes adopted pursuant to Article 17. 10. Blending operations in third countries may be supported by means of a CEF blending facility if those actions are necessary for the implementation of a project of common interest. ----------------------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 ).";(2) in Article 17(3), the second subparagraph is replaced by the following: "The amount of the financial envelope shall lie within a range of 80 % to 95 % of the budgetary resources referred to in point (a) of Article 5(1)."; (3) in Article 22, the fourth paragraph is replaced by the following: "The certification of the expenditure referred to in the second paragraph of this Article is not mandatory for grants awarded on the basis of Regulation (EU) No 283/2014.".
(1) in Article 9, the following paragraph is added: "4. Paragraphs 1, 2 and 3 do not apply for the purposes of modifying elements of an operational programme falling under sub-sections 3.5 and 3.6 and section 4, respectively, of the operational programme templates set out in Annex I. A Member State shall notify the Commission of any decision to modify the elements referred to in the first subparagraph within one month of the date of that decision. The decision shall specify the date of its entry into force, which shall not be earlier than the date of its adoption."; (2) in Article 23, paragraph 6 is replaced by the following: "6. An operation may receive support from one or more operational programmes co-financed by the Fund and from other Union instruments, provided that the expenditure declared in a payment application for the Fund is not declared for support from another Union instrument, or support from the same Fund under another programme. The amount of expenditure to be entered into a payment application of the Fund may be calculated for the programme or programmes concerned on a pro rata basis in accordance with the document setting out the conditions for support."; (3) in Article 25(3), the following point is added: "(e) rules for the application of corresponding unit costs, lump sums and flat rates applicable under Union policies for a similar type of operation and beneficiary.";
(4) Article 26 is amended as follows: (a) in paragraph 2, points (d) and (e) are replaced by the following: "(d) the costs of partner organisations for collection, transport, storage and distribution of food donations and directly related awareness raising activities; (e) the costs of accompanying measures undertaken and declared by the partner organisations delivering directly or under cooperation agreements the food and/or basic material assistance to the most deprived persons at a flat-rate of 5 % of the costs referred to in point (a) of this paragraph; or 5 % of the value of the food products disposed of in accordance with Article 16 of Regulation (EU) No 1308/2013.";
(b) the following paragraph is inserted: "3a. Notwithstanding paragraph 2, a reduction of the eligible costs referred to in point (a) of paragraph 2 due to non-compliance with applicable law by the body responsible for the purchase of food and/or basic material assistance shall not lead to a reduction of the eligible costs of other bodies as set out in points (c) and (e) of paragraph 2.";
(5) in Article 27, paragraph 4 is replaced by the following: "4. At the initiative of the Member States, and subject to a ceiling of 5 % of the Fund allocation at the time of the adoption of the operational programme, the operational programme may finance preparation, management, monitoring, administrative and technical assistance, audit, information, control and evaluation measures necessary for implementing this Regulation. It may also finance technical assistance and capacity building of partner organisations."; (6) in Article 30(2), the fourth subparagraph is replaced by the following: "When amounts unduly paid to a beneficiary for an operation cannot be recovered and this is as a result of fault or negligence on the part of a Member State, that Member State shall be responsible for reimbursing the amounts concerned to the budget of the Union. Member States may decide not to recover an amount unduly paid if the amount to be recovered from the beneficiary, not including interest, does not exceed EUR 250 in contribution from the Fund to an operation in an accounting year."; (7) in Article 32(4), point (a) is replaced by the following: "(a) verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the operational programme and the conditions for support of the operation and, (i) where costs are to be reimbursed pursuant to point (a) of Article 25(1), that the amount of expenditure declared by the beneficiaries in relation to those costs has been paid; (ii) where costs are to be reimbursed pursuant to points (b), (c) and (d) of Article 25(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;";
(8) in Article 42, paragraph 3 is replaced by the following: "3. The payment deadline referred to in paragraph 2 may be suspended by the managing authority in either of the following duly justified cases: (a) the amount of the payment claim is not due or the appropriate supporting documents, including the documents necessary for management verifications under point (a) of Article 32(4), have not been provided; (b) an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned.
The beneficiary concerned shall be informed in writing of the suspension and the reasons for it. The remaining time allowed for payment shall begin to run again from the date on which the requested information or documents are received or the investigation has been carried out."; (9) in Article 51, paragraph 3 is replaced by the following: "3. The documents shall be kept either in the form of the originals, or certified true copies of the originals, or on commonly accepted data carriers including electronic versions of original documents or documents existing in electronic version only. Where documents are kept on commonly accepted data carriers in accordance with the procedure laid down in paragraph 5, no originals shall be required.".
(1) in Article 2(2), point (e) is replaced by the following: "(e) "generic services" means gateway services linking one or more national infrastructures to core service platforms as well as services increasing the capacity of a digital service infrastructure by providing access to high performance computing, storage and data management facilities;";
(2) Article 5 is amended as follows: (a) paragraph 4 is replaced by the following: "4. Actions contributing to projects of common interest in the field of digital service infrastructures shall be supported by: (a) procurement; (b) grants; and/or (c) financial instruments as provided for in paragraph 5.";
(b) the following paragraph is inserted: "4a. The overall contribution from the Union budget to financial instruments for digital service infrastructures referred to in point (c) of paragraph 4 of this Article shall not exceed 10 % of the financial envelope for the telecommunications sector referred to in point (b) of Article 5(1) of Regulation (EU) No 1316/2013.";
(3) in Article 8, paragraph 1 is replaced by the following: "1. On the basis of information received under the third paragraph of Article 22 of Regulation (EU) No 1316/2013, Member States and the Commission shall exchange information and best practices about the progress made in the implementation of this Regulation, including the use of financial instruments. Where appropriate, Member States shall involve local and regional authorities in the process. The Commission shall publish a yearly overview of that information and submit it to the European Parliament and to the Council.".
(a) Article 271(1)(a), Article 272(2), Article 272(10)(a), Article 272(11)(b)(i), (c), (d) and (e), Article 272(12)(a), (b)(i) and (c), Article 272(14)(c), Article 272(15), (17), (18), (22) and (23), Article 272(26)(d), Article 272(27)(a)(i), Article 272(53), and (54), Article 272(55)(b)(i), Article 273(3), Article 276(2) and Article 276(4)(b) shall apply from 1 January 2014 ;(b) Article 272(11)(a) and (f), Article 272(13), Article 272(14)(b), Article 272(16), Article 272(19)(a) and Article 274(3) shall apply from 1 January 2018 ;(c) Articles 6 to 60, 63 to 68, 73 to 207, 241 to 253 and 264 to 268 shall apply from 1 January 2019 as regards the implementation of the administrative appropriations of Union institutions; this is without prejudice to point (h) of this paragraph;(d) point (4) of Article 2, Articles 208 to 211 and Article 214(1) shall apply to budgetary guarantees and financial assistance only as from the date of application of the post-2020 multiannual financial framework; (e) Article 250 shall apply to budgetary guarantees, financial assistance and contingent liabilities only as from the date of application of the post-2020 multiannual financial framework; (f) point (6) of Article 2, Article 21(3)(f), Article 41(4)(l), Articles 62(2), 154(1) and (2), 155(1) to (4) and Article 159 shall apply to budgetary guarantees only as from the date of application of the post-2020 multiannual financial framework; (g) points (9), (15), (32) and (39) of Article 2, Article 30(1)(g), Article 41(5), Articles 110(3)(h) and 115(2)(c), Articles 212 and 213, Article 214(2) and Articles 218, 219 and 220 shall apply only as from the date of application of the post-2020 multiannual financial framework; (h) the information on the annual average of full-time equivalents referred to in Article 41(3)(b)(iii) and the information on the estimated amount of assigned revenue carried over from preceding years referred to in Article 41(8)(b) shall be provided for the first time together with the draft budget to be presented in 2021.
(a) in accordance with the terms of the framework contract: without reopening of competition, where it sets out all the terms governing the provision of the works, supplies or services concerned and the objective conditions for determining which of the contractors shall perform them; (b) where not all the terms governing the provision of the works, supplies or services concerned are laid down in the framework contract: through reopening of competition among the contractors, in accordance with point 1.4 and on the basis of any of the following: (i) the same terms, where necessary more precisely formulated; (ii) where appropriate, on the basis of other terms referred to in the procurement documents relating to the framework contract.
(c) partly without reopening of competition in accordance with point (a) and partly with reopening of competition amongst the contractors in accordance with point (b), where that possibility has been stipulated by the contracting authority in the procurement documents relating to the framework contract.
(a) before concluding a contract or a framework contract with a value equal to or greater than the thresholds referred to in Article 175(1) and awarded in accordance with point (b) of the second subparagraph of point 11.1; (b) after concluding a contract or a framework contract with a value equal to or greater than the thresholds referred to in Article 175(1), including contracts awarded in accordance with point (a) and points (c) to (f) of the second subparagraph of point 11.1.
(a) contracts below the thresholds referred to in Article 175(1); (b) contracts awarded in accordance with point (h) and points (j) to (m) of the second subparagraph of point 11.1; (c) modifications of contracts as set out in point (c) of the first subparagraph of Article 172(3); (d) modifications of contracts as set out in points (a) and (b) of the first subparagraph of Article 172(3) where the value of the modification is below the thresholds referred to in Article 175(1); (e) specific contracts under a framework contract.
(a) seven days after their dispatch if the contracting authority uses the electronic system for filling out the standard forms referred to in point 2.1 and limits free text to 500 words; (b) 12 days after their dispatch in all other cases.
(a) negotiated procedures for very low value contracts in accordance with point 14.4; (b) negotiated procedures without prior publication in accordance with point 11, except for design contests in accordance with point (d) of the second subparagraph of point 11.1 and prospections of the local market in accordance with point (g) of the second subparagraph of point 11.1.
(a) where no tenders, or no suitable tender, or no request to participate or no suitable request to participate as provided for in point 11.2 have been submitted in response to an open procedure or restricted procedure after that procedure has been completed, provided that the original procurement documents are not substantially altered; (b) where the works, supplies or services can only be provided by a single economic operator under the conditions set out in point 11.3 and for any of the following reasons: (i) the aim of the procurement is the creation or acquisition of a unique work of art or an artistic performance; (ii) competition is absent for technical reasons; (iii) the protection of exclusive rights, including intellectual property rights, must be ensured;
(c) in so far as is strictly necessary where, for reasons of extreme urgency brought about by unforeseeable events, it is impossible to comply with the time limits laid down in points 24, 26 and 41 and where the justification of such extreme urgency is not attributable to the contracting authority; (d) where a service contract follows a design contest and is to be awarded to the winner or to one of the winners; in the latter case, all winners shall be invited to participate in the negotiations; (e) for new services or works consisting in the repetition of similar services or works entrusted to the economic operator to which the same contracting authority awarded an original contract, provided that those services or works are in conformity with a basic project for which the original contract was awarded after publication of a contract notice, subject to the conditions set out in point 11.4; (f) for supply contracts: (i) for additional deliveries which are intended either as a partial replacement of supplies or installations or as the extension of existing supplies or installations, where a change of supplier would oblige the contracting authority to acquire supplies having different technical characteristics which would result in incompatibility or disproportionate technical difficulties in operation and maintenance; when Union institutions award contracts on their own account, the duration of such contracts shall not exceed three years; (ii) where the products are manufactured purely for the purpose of research, experimentation, study or development; however, such contracts shall not include quantity production to establish commercial viability or to recover research and development costs; (iii) for supplies quoted and purchased on a commodity market; (iv) for purchases of supplies on particularly advantageous terms, from either an economic operator which is definitively winding up its business activities, or the liquidators in an insolvency procedure, an arrangement with creditors, or a similar procedure under national law;
(g) for building contracts, after prospecting the local market; (h) for contracts for any of the following: (i) legal representation by a lawyer within the meaning of Article 1 of Council Directive 77/249/EEC Council Directive 77/249/EEC of 22 March 1977 to facilitate the effective exercise by lawyers of freedom to provide services (OJ L 78, 26.3.1977, p. 17 ).(ii) legal advice given in the preparation of the proceedings referred to in point (i), or where there is tangible indication and high probability that the matter to which the advice relates will become the subject of such proceedings, provided that the advice is given by a lawyer within the meaning of Article 1 of Directive 77/249/EEC; (iii) arbitration and conciliation services; (iv) document certification and authentication services which must be provided by notaries;
(i) for contracts declared to be secret or for contracts whose performance must be accompanied by special security measures, in accordance with the administrative provisions in force or when the protection of the essential interests of the Union so requires, provided the essential interests concerned cannot be guaranteed by other measures; such measures may consist of requirements to protect the confidential nature of information which the contracting authority makes available in the procurement procedure; (j) for financial services in connection with the issue, sale, purchase or transfer of securities or other financial instruments within the meaning of Directive 2014/65/EU of the European Parliament and of the Council Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173 12.6.2014, p. 349 ).(k) loans, whether or not in connection with the issue, sale, purchase or transfer of securities or other financial instruments within the meaning of Directive 2014/65/EU; (l) for the purchase of public communication networks and electronic communications services within the meaning of Directive 2002/21/EC of the European Parliament and of the Council Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive) (OJ L 108, 24.4.2002, p. 33 ).(m) services provided by an international organisation where it cannot participate in competitive procedures according to its statute or act of establishment.
(a) where only irregular or unacceptable tenders as specified in points 12.2 and 12.3 have been submitted in response to an open or restricted procedure after that procedure has been completed provided that the original procurement documents are not substantially altered; (b) with regard to works, supplies or services fulfilling one or more of the following criteria: (i) where the needs of the contracting authority cannot be met without the adaptation of a readily available solution; (ii) the works, supplies or services include design or innovative solutions; (iii) the contract cannot be awarded without prior negotiations because of specific circumstances related to the nature, complexity or the legal and financial make-up of the contract or the risks attached to the subject matter of the contract; (iv) the technical specifications cannot be established with sufficient precision by the contracting authority with reference to a standard, as set out in point 17.3;
(c) for concession contracts; (d) for the service contracts referred to in Annex XIV to Directive 2014/24/EU; (e) for research and development services other than those covered by CPV codes 73000000-2 to 73120000-9, 73300000-5, 73420000-2 and 73430000-5 as set out in Regulation (EC) No 2195/2002 unless the benefits accrue exclusively to the contracting authority for its use in the conduct of its own affairs, or unless the service provided is wholly remunerated by the contracting authority; (f) for service contracts for the acquisition, development, production or co-production of programme material intended for audiovisual media services as defined in Directive 2010/13/EU of the European Parliament and of the Council Directive 2010/13/EU of the European Parliament and of the Council of 10 March 2010 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (OJ L 95, 15.4.2010, p. 1 ).
(a) when it does not comply with the minimum requirements specified in the procurement documents; (b) when it does not comply with the requirements for submission set out in Article 168(3); (c) when the tenderer is rejected under point (b) or (c) of the first subparagraph of Article 141(1); (d) when the contracting authority has declared the tender to be abnormally low.
(a) when the price of the tender exceeds the contracting authority’s maximum budget as determined and documented prior to the launching of the procurement procedure; (b) when the tender fails to meet the minimum quality levels for award criteria.
(a) to pre-select candidates to be invited to submit tenders in response to future restricted invitations to tender; (b) to collect a list of vendors to be invited to submit requests to participate or tenders.
(a) to submit a tender in the case referred to in point (a) of point 13.1; (b) to submit, in case referred to in point (b) of point 13.1, either of the following: (i) tenders including documents relating to exclusion and selection criteria; (ii) documents relating to exclusion and selection criteria and, as a second step, tenders, for those fulfilling those criteria.
(a) if applicable, the contract notice or other advertising measure as provided for in points 2 to 5; (b) the invitation to tender; (c) the tender specifications or the descriptive documents in the case of a competitive dialogue, including the technical specifications and the relevant criteria; (d) the draft contract based on the model contract.
(a) specify the rules governing the submission of tenders, including in particular the conditions to maintain them confidential until opening, the closing date and time for receipt and the address to which they are to be sent or delivered or the internet address in case of electronic submission; (b) state that submission of a tender implies acceptance of the terms and conditions set out in the procurement documents and that such submission binds the contractor to whom the contract is awarded during performance of the contract; (c) specify the period during which a tender will remain valid and shall not be modified in any respect; (d) forbid any contact between the contracting authority and the tenderer during the procedure, save, exceptionally, under the conditions laid down in Article 169, and, where provision is made for an on-the-spot visit, specify the arrangements for such a visit; (e) specify the means of proof for compliance with the time limit for receipt of tenders; (f) state that submission of a tender implies acceptance of receiving notification of the outcome of the procedure by electronic means.
(a) the exclusion and selection criteria; (b) the award criteria and their relative weighting or, where weighting is not possible for objective reasons, their decreasing order of importance, which shall also apply to variants if they are authorised in the contract notice; (c) the technical specifications referred to in point 17; (d) if variants are authorised, the minimum requirements which they must meet; (e) information whether the Protocol No 7 on the privileges and immunities of the European Union, annexed to the TEU and the TFEU, or, where appropriate, the Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular Relations applies; (f) the evidence of access to procurement; (g) the requirement to indicate in which country the tenderers are established and to present the supporting evidence normally acceptable under the law of that country; (h) in the case of a dynamic purchasing system or electronic catalogues, information on the electronic equipment used and the technical connection arrangements and specifications needed.
(a) specify the liquidated damages for failure to comply with its clauses; (b) specify the details which must be contained in invoices and in the relevant supporting documents in accordance with Article 111; (c) state that, when Union institutions award contracts on their own account, the law which applies to the contract is Union law complemented, where necessary, by a national law or, if necessary for building contracts, exclusively national law; (d) specify the competent court for hearing disputes; (e) specify that the contractor shall comply with applicable obligations in the fields of environmental, social and labour law established by Union law, national law, collective agreements or by the international social and environmental conventions listed in Annex X to Directive 2014/24/EU; (f) specify whether the transfer of intellectual property rights will be required; (g) state that the price quoted in the tender is firm and non-revisable, or lay down the conditions or formulas for revision of prices during the lifetime of the contract.
(a) the subject matter of the procurement and the economic situation in which it is taking place; (b) the type of contract and tasks and its duration; (c) the financial interests of the contracting authority.
(a) the quality levels; (b) environmental performance and climate performance; (c) for purchases intended for use by natural persons, the accessibility criteria for people with disabilities or the design for all users, except in duly justified cases; (d) the levels and procedures of conformity assessment; (e) performance or use of the supply; (f) safety or dimensions, including, for supplies, the sales name and user instructions, and, for all contracts, terminology, symbols, testing and test methods, packaging, marking and labelling, production processes and methods; (g) for works contracts, the procedures relating to quality assurance and the rules relating to design and costing, the test, inspection and acceptance conditions for works and methods or techniques of construction and all the other technical conditions which the contracting authority is in a position to prescribe under general or specific regulations in relation to the finished works and to the materials or parts which they involve.
(a) in order of preference, by reference to European standards, European technical assessments, common technical specifications, international standards, other technical reference systems established by European standardisation bodies or, failing this, their national equivalents; every reference shall be accompanied by the words "or equivalent"; (b) in terms of performance or of functional requirements, including environmental characteristics, provided that the parameters are sufficiently precise to allow tenderers to determine the subject matter of the contract and to allow the contracting authority to award the contract; (c) by a combination of the methods set out in points (a) and (b).
(a) the label requirements only concern criteria which are linked to the subject matter of the contract and are appropriate to define the characteristics of the purchase; (b) the label requirements are based on objectively verifiable and non-discriminatory criteria; (c) the labels are established in an open and transparent procedure in which all the relevant stakeholders may participate; (d) the labels are accessible to all interested parties; (e) the label requirements are set by a third party over which the economic operator applying for the label cannot exercise a decisive influence.
(a) be enrolled in a relevant professional or trade register, except when the economic operator is an international organisation; (b) for service contracts, hold a particular authorisation proving that it is authorised to perform the contract in its country of establishment or be a member of a specific professional organisation.
(a) procedures for contracts awarded by Union institutions on their own account, with a value not exceeding the thresholds referred to in Article 175(1); (b) procedures for contracts awarded in the field of external actions, with a value not exceeding the thresholds referred to in Article 178(1); (c) procedures for contracts awarded in accordance with points (b), (e), (f)(i) and (iv), (h) and (m) of the second subparagraph of point 11.1.
(a) economic operators have a certain minimum yearly turnover, including a certain minimum turnover in the area covered by the contract; (b) economic operators provide information on their annual accounts showing ratios between assets and liability; (c) economic operators provide an appropriate level of professional risk indemnity insurance.
(a) appropriate statements from banks or, where appropriate, evidence of relevant professional risk indemnity insurance; (b) financial statements or their extracts for a period equal to or less than the last three financial years for which accounts have been closed; (c) a statement of the economic operator’s overall turnover and, where appropriate, turnover in the area covered by the contract for a maximum of the last three financial years available.
(a) for works, supplies requiring siting or installation operations or services, information on the educational and professional qualifications, skills, experience and expertise of the persons responsible for performance; (b) a list of the following: (i) the principal services provided and supplies delivered in the past three years, with the sums, dates and clients, public or private accompanied upon request by statements issued by the clients; (ii) the works carried out in the last five years, accompanied by certificates of satisfactory execution for the most important works;
(c) a statement of the technical equipment, tools or the plant available to the economic operator for performing a service or works contract; (d) a description of the technical facilities and means available to the economic operator for ensuring quality, and a description of available study and research facilities; (e) a reference to the technicians or technical bodies available to the economic operator, whether or not belonging directly to it, especially those responsible for quality control; (f) in respect of supplies: samples, descriptions or authentic photographs or certificates drawn up by official quality control institutes or agencies of recognised competence attesting the conformity of the products clearly identified by references to technical specifications or standards; (g) for works or services, a statement of the average annual manpower and the number of managerial staff of the economic operator for the last three years; (h) an indication of the supply chain management and tracking systems that the economic operator will be able to apply when performing the contract; (i) an indication of the environmental management measures that the economic operator will be able to apply when performing the contract.
(a) costs, borne by the contracting authority or other users, such as: (i) costs relating to acquisition; (ii) costs of use, such as consumption of energy and other resources; (iii) maintenance costs; (iv) end-of-life costs, such as collection and recycling costs;
(b) costs attributed to environmental externalities linked to the works, supplies or services during their life cycle, provided their monetary value can be determined and verified.
(a) it is based on objectively verifiable and non-discriminatory criteria; (b) it is accessible to all interested parties; (c) economic operators can provide the required data with reasonable effort.
(a) the values of the features which will be the subject of an electronic auction, provided that those features are quantifiable and can be expressed in figures or percentages; (b) any limits on the values which may be submitted, as they result from the specifications relating to the subject matter of the contract; (c) the information which will be made available to tenderers in the course of the electronic auction and, where appropriate, when it will be made available to them; (d) the relevant information concerning the electronic auction process including whether it includes phases and how it will be closed, as set out in point 22.7; (e) the conditions under which the tenderers will be able to tender and, in particular, the minimum differences which will, where appropriate, be required when submitting the tender; (f) the relevant information concerning the electronic equipment used and the arrangements and technical specifications for connection.
(a) at the previously indicated date and time; (b) when it receives no more new prices or new values which meet the requirements concerning minimum differences, provided that it has previously stated the time which it will allow to elapse after receiving the last submission before it closes the electronic auction; (c) when the previously indicated number of phases in the auction has been completed.
(a) the economics of the manufacturing process, of the provision of services or of the construction method; (b) the technical solutions chosen or the exceptionally favourable conditions available to the tenderer; (c) the originality of the tender; (d) compliance of the tenderer with applicable obligations in the fields of environmental, social and labour law; (e) compliance of subcontractors with applicable obligations in the fields of environmental, social and labour law; (f) the possibility of the tenderer obtaining State aid in compliance with applicable rules.
(a) the contracting authority does not offer direct access free of charge by electronic means to the procurement documents; (b) the contract notice is published in accordance with point (b) of point 4.2.
(a) no less than 10 days from the day following dispatch of the invitation to tender for receipt of tenders in the case of the procedure referred to in point (a) of point 13.1 and point (b)(i) of point 13.3; (b) no less than 10 days for receipt of requests to participate and no less than 10 days for receipt of tenders in the case of the two-step procedure referred to in point (b)(ii) of point 13.3.
(a) it did not provide additional information at the latest six days before the deadline for the receipt of tenders although the economic operator requested it in good time; (b) it makes significant changes to the procurement documents.
(a) a time limit for the receipt of requests to participate or tenders in open procedures which shall not be less than 15 days from the date of dispatch of the contract notice; (b) a time limit for the receipt of tenders for restricted procedures which shall not be less than 10 days from the date of dispatch of the invitation to tender.
(a) state so in the contract notice; (b) indicate in the procurement documents all the necessary information concerning the format, the electronic equipment used and the technical connection arrangements and specifications for the catalogue.
(a) the contracting authority invites contractors to resubmit their electronic catalogues, adapted to the requirements of the specific contract in question; (b) the contracting authority notifies contractors that it intends to collect from the electronic catalogues which have already been submitted the information needed to constitute tenders adapted to the requirements of the specific contract in question, provided that the use of that method has been announced in the procurement documents for the framework contract.
(a) the name and address of the contracting authority, and the subject matter and value of the contract, or the subject matter and maximum value of the framework contract; (b) the names of the candidates or tenderers rejected and the reasons for their rejection by reference to a situation referred to in Article 141(1) or to selection criteria; (c) the references to the tenders rejected and the reasons for their rejection by reference to any of the following: (i) non-compliance with minimum requirements as set out in point (a) of Article 167(1); (ii) not meeting the minimum quality levels laid down in point 21.3; (iii) tenders found to be abnormally low as referred to in point 23;
(d) the names of the candidates or tenderers selected and the reasons for their selection; (e) the names of the tenderers to be ranked with the scores obtained and their justifications; (f) the names of the proposed candidates or successful tenderer and the reasons for that choice; (g) if known, the proportion of the contract or the framework contract which the proposed contractor intends to subcontract to third parties.
(a) an approval of the evaluation report containing all the information listed in point 30.2 complemented by the following: (i) the name of the successful tenderer and the reasons for that choice by reference to the pre-announced selection and award criteria, including where appropriate the reasons for not following the recommendation provided in the evaluation report; (ii) in the case of negotiated procedure without prior publication, competitive procedure with negotiation or competitive dialogue, the circumstances referred to in points 11, 12 and 39 which justify their use;
(b) where appropriate, the reasons why the contracting authority has decided not to award a contract.
(a) for procedures below the thresholds referred to in Article 175(1) where only one tender was received; (b) when reopening competition within a framework contract where no evaluation committee was nominated; (c) for cases referred to in points (c), (e), (f)(i), (f)(iii) and (h) of the second subparagraph of point 11.1 where no evaluation committee was nominated.
(a) the opening phase for the cases referred to in Article 168(3); (b) a decision has been taken on the basis of exclusion and selection criteria in procurement procedures organised in two separate stages; (c) the award decision.
(a) as wholesaler by buying, stocking and reselling supplies and services to other contracting authorities; (b) as intermediary by awarding framework contracts or operating dynamic purchasing systems that may be used by other contracting authorities as announced in the initial notice.
(a) in the case of insurance services, the premium payable and other forms of remuneration; (b) in the case of banking or financial services, the fees, commissions, interest and other types of remuneration; (c) in the case of design contracts, the fees, commissions payable and other forms of remuneration.
(a) in the case of fixed-term contracts: (i) where their duration is 48 months or less in the case of services or 12 months or less in the case of supplies, the total contract value for their duration; (ii) where their duration is more than 12 months in the case of supplies, the total value including the estimated residual value;
(b) in the case of contracts without a fixed term or, in the case of services, for a duration exceeding 48 months, the monthly value multiplied by 48.
(a) the total actual value of successive contracts of the same type awarded during the preceding 12 months or the preceding financial year, adjusted, where possible, to take account of the changes in quantity or value which would occur in the course of the 12 months following the initial contract; (b) the total estimated value of successive contracts of the same type to be awarded during the financial year.
(a) the revenue from the payment of fees and fines by the users of the works or services other than those collected on behalf of the contracting authority; (b) the value of grants or any other financial advantages from third parties for the performance of the concession; (c) the revenue from sales of any assets which are part of the concession; (d) the value of all the supplies and services that are made available to the concessionaire by the contracting authority provided that they are necessary for executing the works or services; (e) the payments to candidates or tenderers.
(a) the day after the simultaneous dispatch of the notifications to successful and unsuccessful tenderers by electronic means; (b) where the contract or framework contract is awarded pursuant to point (b) of the second subparagraph of point 11.1, the day after the award notice referred to in point 2.4 has been published in the Official Journal of the European Union .
(a) any procedure where only one tender has been submitted; (b) specific contracts based on a framework contract; (c) dynamic purchasing systems; (d) negotiated procedure without prior publications referred to in point 11 except for contracts awarded in accordance with point (b) of the second subparagraph of point 11.1.
(a) the restricted procedure as provided for in point (b) of Article 164(1); (b) the open procedure as provided for in point (a) of Article 164(1); (c) the local open procedure; (d) the simplified procedure;
(a) the open or restricted procedure may be used for: (i) service and supply contracts and service concession contracts with a value of at least EUR 300000 ;(ii) works contracts and works concessions contracts with a value of at least EUR 5000000 ;
(b) the local open procedure may be used for: (i) supply contracts with a value of at least EUR 100000 and less than EUR300000 ;(ii) works contracts and works concessions contracts with a value of at least EUR 300000 and less than EUR5000000 ;
(c) the simplified procedure may be used for: (i) service contracts, service concession contracts, works contracts and works concessions contracts with a value of less than EUR 300000 ;(ii) supply contracts with a value of less than EUR 100000 ;
(d) contracts with a value of less than or equal to EUR 20000 may be awarded on the basis of a single tender;(e) payments of amounts less than or equal to EUR 2500 in respect of items of expenditure may be carried out simply as payment against invoices, without prior acceptance of a tender.
(a) where the services are entrusted to public-sector bodies or to non-profit institutions or associations and relate to activities of an institutional nature or are designed to provide assistance to people in the social field; (b) where the tender procedure has been unsuccessful, that is to say, where no qualitatively and/or financially worthwhile tender has been received, in which case, after cancelling the tender procedure, the contracting authority may negotiate with one or more tenderers of its choice, from among those that took part in the invitation to tender, provided that the procurement documents are not substantially altered; (c) where a new contract has to be concluded after early termination of an existing contract.
(a) 90 days for works contracts; (b) 60 days for supply contracts.
(a) 60 days for works contracts; (b) 30 days for supply contracts.
| Regulation (EU, Euratom) No 966/2012 | This Regulation |
|---|---|
| Article 1(1) | Article 1 |
| Article 1(2) | Article 68 |
| Article 2 | Article 2 |
| Article 3 | Article 3 |
| Article 4 | Article 4 |
| Article 5 | Article 5 |
| Article 6 | Article 6 |
| Article 7 | Article 7 |
| Article 8 | Article 8 |
| Article 9 | Article 9 |
| Article 10 | deleted |
| Article 11 | Article 10 |
| Article 12 | Article 11 |
| Article 13 | Article 12 |
| Article 14 | Article 12(3) |
| Article 15 | Article 14 |
| Article 16 | Article 16 |
| Article 17 | Article 17 |
| Article 18 | Article 18 |
| Article 19 | Article 19 |
| Article 20 | Article 20 |
| Article 21 | Article 21 |
| Article 22 | Article 25 |
| Article 23 | Article 27 |
| Article 24 | Article 28 |
| Article 25 | Article 29 |
| Article 26 | Article 30 |
| Article 27 | Article 31 |
| Article 28 | Article 28(2) |
| Article 29 | Article 32 |
| Article 30 | Article 33 |
| Article 31 | Article 35 |
| Article 32 | Article 36 |
| Article 33 | Article 35(4) |
| Article 34 | Article 37 |
| Article 35 | Article 38 |
| Article 36 | Article 39 |
| Article 37 | Article 40 |
| Article 38 | Article 41 |
| Article 39 | Article 42 |
| Article 40 | Article 43 |
| Article 41 | Article 44 |
| Article 42 | Article 45 |
| Article 43 | Article 46 |
| Article 44 | Article 47 |
| Article 45 | Article 48 |
| Article 46 | Article 49 |
| Article 47 | Article 50 |
| Article 48 | Article 51 |
| Article 49 | Article 52 |
| Article 50 | Article 53 |
| Article 51 | Article 54 |
| Article 52 | Article 55 |
| Article 53 | Article 56 |
| Article 54 | Article 58 |
| Article 55 | Article 59 |
| Article 56 | Article 60 |
| Article 57 | Article 61 |
| Article 58 | Article 62 |
| Article 59 | Article 63 |
| Article 60 | Article 154 |
| Article 61 | Article 154 |
| Article 62 | Article 69 |
| Article 63 | Article 62(3) |
| Article 64 | Article 72 |
| Article 65 | Article 73 |
| Article 66 | Article 74 |
| Article 67 | Article 76 |
| Article 68 | Article 77 |
| Article 69 | Article 79 |
| Article 70 | Article 88 |
| Article 71 | Article 90 |
| Article 72 | Article 91 |
| Article 73 | Article 92 |
| Article 74 | Article 94 |
| Article 75 | Article 95 |
| Article 76 | Article 96 |
| Article 77 | Article 97 |
| Article 78 | Article 98 |
| Article 79 | Article 100 |
| Article 80 | Article 101 |
| Article 81 | Article 105 |
| Article 82 | Article 106 |
| Article 83 | Article 107 |
| Article 84(1) | Article 111(1) |
| Article 84(2) | Article 110(1) |
| Article 84(3) first subparagraph | Article 110(2) |
| Article 84(3) second subparagraph | Article 110(3)(e) |
| Article 85(1) first subparagraph | Point (8) of Article 2 |
| Article 85(1) second subparagraph | Point (37) of Article 2 |
| Article 85(1) third subparagraph | Article 111(2) |
| Article 85(2) | — |
| Article 85(3) | Article 112(1) |
| Article 85(4) | Article 112(2) |
| Article 86(1), (2) and (3) | Article 111(2) |
| Article 86(4) first subparagraph | Article 114(2) first subparagraph |
| Article 86(4) second subparagraph | Article 114(1) |
| Article 86(4) third subparagraph | Article 111(1) second subparagraph |
| Article 86(4) fourth subparagraph | Article 112(5) |
| Article 86(5) first subparagraph | Article 114(4) |
| Article 86(5) second subparagraph | Article 114(5) |
| Article 86(5) third subparagraph | Article 114(6) |
| Article 87(1) | Article 111(1) |
| Article 88 | Article 111(3) |
| Article 89(1) | Article 111(5) |
| Article 89(2) | — |
| Article 90 | Article 115 |
| Article 91 | Article 115(1) |
| Article 92 | Article 116 |
| Article 93 | Article 146 |
| Article 94 | Article 146 |
| Article 95 | Article 147 |
| Article 96 | Article 151 |
| Article 97 | Article 133 |
| Article 98 | Article 117 |
| Article 99 | Article 118 |
| Article 100 | Article 120 |
| Article 101 | Articles 2 and 162 |
| Article 102 | Article 160 |
| Article 103 | Article 163 |
| Article 104 | Article 164 |
| Article 104a | Article 165 |
| Article 105 | Article 166 |
| Article 105a | Article 135 |
| Article 106 | Articles 136 to 140 |
| Article 107 | Article 141 |
| Article 108 | Articles 142 and 143 |
| Article 110 | Article 167 |
| Article 111 | Article 168 |
| Article 112 | Article 169 |
| Article 113 | Article 170 |
| Article 114 | Article 171 |
| Article 114a | Article 172 |
| Article 115 | Article 173 |
| Article 116 | Article 131 |
| Article 117 | Article 174 |
| Article 118 | Article 175 |
| Article 119 | Article 176 |
| Article 120 | Article 177 |
| Article 121 | Article 180 |
| Article 122 | Article 187 |
| Article 123 | Article 125 |
| Article 124 | Article 181 |
| Article 125 | Articles 190, 191 and 193 |
| Article 126 | Article 186 |
| Article 127 | Article 190 |
| Article 128 | Article 189 |
| Article 129 | Article 191 |
| Article 130 | Article 193 |
| Article 131 | Article 196 |
| Article 132 | Article 198 |
| Article 133 | Article 200 |
| Article 134 | Articles 152 and 153 |
| Article 135(1), (5), (6) and (7) | Article 202 |
| Article 135(2), (3) and (4) | Article 131 |
| Article 135(8) and (9) | — |
| Article 136 | Article 132 |
| Article 137 | Articles 204 and 205 |
| Article 138 | Article 206 |
| Article 139 | Article 208 |
| Article 140 | Article 209 |
| Article 141 | Article 241 |
| Article 142 | Article 249 |
| Article 143 | Article 80 |
| Article 144 | Article 80 |
| Article 145 | Article 243 |
| Article 146 | Article 244 |
| Article 147 | Article 245 |
| Article 148 | Article 246 |
| Article 149 | Article 250 |
| Article 150 | Article 248 |
| Article 151 | Article 82(7), (8) and (9) |
| Article 152 | — |
| Article 153 | Article 84 |
| Article 154 | Article 84 |
| Article 155 | Article 243(3) |
| Article 156 | Article 80(3) |
| Article 157 | Article 87 |
| Article 158 | Article 254 |
| Article 159 | Article 255 |
| Article 160 | Article 256 |
| Article 161 | Article 257 |
| Article 162 | Article 258 |
| Article 163 | Article 259 |
| Article 164 | Article 260 |
| Article 165 | Article 261 |
| Article 166 | Article 262 |
| Article 167 | Article 263 |
| Article 168 | — |
| Article 169(1) | — |
| Article 169(2) | Article 12(1) |
| Article 169(3) | Article 12(2)(d) |
| Article 170(1) | — |
| Article 170(2) | Article 116(1) |
| Article 170(3) | Article 11(2) |
| Article 171(1) | Article 116(4) |
| Article 171(2) | Article 116(2) |
| Article 171(3) | Article 116(5) |
| Article 172 | Article 10(5)(a) |
| Article 173(1) | Article 30(1), third subparagraph |
| Article 173(2) | Article 31(5) |
| Article 174 | — |
| Article 175 | — |
| Article 176 | — |
| Article 177(1), (2) and (3) | — |
| Article 177(4) | Article 12(4)(b) |
| Article 177(5) | Article 10(5)(b) |
| Article 178(1) | Article 14(2) |
| Article 178(2) | Article 15(1) |
| Article 178(3) | Article 15(2) |
| Article 178a | — |
| Article 179(1) | Article 30(1)(f) |
| Article 179(2) and (3) | Article 31(2) |
| Article 180 | — |
| Article 181(1) | — |
| Article 181(2) | Article 21(2(b) |
| Article 181(3) | Article 30(1)(e) |
| Article 181(4) | Article 237(5) |
| Article 182 | Article 15(3) |
| Article 183(1) | Article 160(4) |
| Article 183(2) | Articles 12(4)(c) and 21(2)(g) |
| Article 183(3) | — |
| Article 183(4) | Article 145, Article 152(1)second subparagraph and Articles 167(2) and 176(2) |
| Article 183(5) | Article 160(5) |
| Article 183(6) | Article 30(1)(d) |
| Articles 184 and 185 | — |
| Article 186 | Article 236 |
| Article 187 | Articles 234 and 235 |
| Article 188 | — |
| Article 189(1) and (4) | — |
| Article 189(2) and (3) | Article 114(2) and (3) |
| Article 190 | Article 178 |
| Article 191 | Article 179 |
| Article 192 | Article 190(3) |
| Article 193 | — |
| Article 194 | Article 129 |
| Article 195 | Article 64 |
| Article 196 | Article 65 |
| Article 197 | Article 65(2) |
| Article 198 | Article 67 |
| Article 199 | Article 66(2) |
| Article 200 | Article 66(3) |
| Article 201 | Article 264 |
| Article 202 | Article 11(2) and Article 265 |
| Article 203 | Articles 264 and 266 |
| Article 204 | Article 237 |
| Article 204a | Article 221 |
| Article 204b | Article 222 |
| Article 204c | Article 223 |
| Article 204d | Article 224 |
| Article 204e | Article 225 |
| Article 204f | Article 225 |
| Article 204g | Article 226 |
| Article 204h | Article 226 |
| Article 204i | Article 226 |
| Article 204j | Article 227 |
| Article 204k | Article 228 |
| Article 204l | Article 229 |
| Article 204m | Article 230 |
| Article 204n | Article 231 |
| Article 204o | Article 232 |
| Article 204p | Article 233 |
| Article 205 | Article 279 |
| Article 206 | Article 268 |
| Article 207 | — |
| Article 208 | Article 70 |
| Article 209 | Article 71 |
| Article 210 | Article 269 |
| Article 211 | Article 280 |
| Article 212 | Article 281 |
| Article 213 | — |
| Article 214 | Article 282 |