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Official Journal of the European Union
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REGULATION (EU) No 1303/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 17 December 2013
laying down common provisions on the European Regional Development Fund, the European
Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the
European Maritime and Fisheries Fund and laying down general provisions on the European
Regional Development Fund, the European Social Fund, the Cohesion Fund and the European
Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
cohesion policy, namely the European Regional Devel
EUROPEAN UNION,
opment Fund (ERDF), the European Social Fund (ESF)
and the Cohesion Fund, with the Fund for rural devel
opment, namely the European Agricultural Fund for
Having regard to the Treaty on the Functioning of the European
Rural Development (EAFRD), and for the maritime and
Union, and in particular Article 177 thereof,
fisheries sector, namely measures financed under shared
management in the European Maritime and Fisheries
Fund (EMFF), common provisions should be established
Having regard to the proposal from the European Commission,
for all these Funds (the 'European Structural and
Investment Funds' - 'ESI Funds'). In addition this Regu
lation contains general provisions which apply to the
After transmission of the draft legislative act to the national
ERDF, the ESF and the Cohesion Fund, but do not
parliaments,
apply to the EAFRD and the EMFF as well as general
provisions applicable to the ERDF, the ESF, the
Cohesion Fund and the EMFF, but do not apply to the
Having regard to the opinions of the European Economic and
EAFRD. Due to the particularities that exist for each ESI
Social Committee ( 1 ),
Fund, specific rules applicable to each ESI Fund and to
the European territorial cooperation goal under the ERDF
Having regard to the opinions of the Committee of the
should be specified in separate Regulations.
Regions ( 2 ),
(3) In
line
with
the
conclusions
of
the
European
Council
of
Having regard to the opinions of the Court of Auditors ( 3 ),
17 June 2010, whereby the Union strategy for smart,
sustainable and inclusive growth was adopted, the
Union and Member States should implement the
Acting in accordance with the ordinary legislative procedure,
delivery of smart, sustainable and inclusive growth,
while promoting harmonious development of the
Union and reducing regional disparities. The ESI Funds
Whereas:
should play a significant role in the achievement of the
objectives of the Union strategy for smart, sustainable
and inclusive growth.
(1)
Article 174 of the Treaty on the Functioning of the
European Union (TFEU) provides that, in order to
strengthen its economic, social and territorial cohesion,
the Union is to aim at reducing disparities between the
(4) As
regards
the
Common
Agricultural
Policy
(CAP),
levels of development of the various regions and the
significant synergies have already been obtained by
backwardness of the least favoured regions or islands,
harmonising and aligning management and control
and that particular attention is to be paid to rural
rules for the first pillar (European Agricultural
areas, areas affected by industrial transition, and regions
Guarantee Fund - EAGF) and the second pillar (EAFRD)
which suffer from severe and permanent natural or
of the CAP. The strong link between the EAGF and the
demographic handicaps. Article 175 TFEU requires that
EAFRD should therefore be maintained and the structures
the Union is to support the achievement of these
already in place in the Member States preserved.
objectives by the action it takes through the European
Agricultural Guidance and Guarantee Fund, Guidance
Section, the European Social Fund, the European
(5) The
outermost
regions
should
benefit
from
specific
Regional Development Fund, the European Investment
measures and from additional funding to offset their
Bank and other instruments.
structural social and economic situation together with
the handicaps resulting from the factors referred to in
Article 349 TFEU.
(2) In
order
to
improve
coordination
and
harmonise
imple
mentation of the Funds providing support under
(6) The
northern
sparsely
populated
regions
should
benefit
( 1 ) OJ C 191, 29.6.2012, p. 30, OJ C 44, 15.2.2013, p. 76 and
from specific measures and additional funding to offset
OJ C 271, 19.9.2013, p. 101.
the severe and natural or demographic handicaps referred
( 2 ) OJ C 225, 27.7.2012, p. 58 and OJ C 17, 19.1.2013, p. 56.
( 3 ) OJ C 47, 17.2.2011, p. 1, OJ C 13, 16.1.2013, p. 1 and OJ C 267,
to in Article 2 of Protocol No 6 to the 1994 Act of
17.9.2013, p. 1.
Accession.

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(7) To
ensure
the
correct
and
consistent
interpretation
of (11) For
the
Partnership
Agreement
and
each
programme
provisions and to contribute to legal certainty for
respectively, each Member State should organise a part
Member States and beneficiaries, it is necessary to
nership with the representatives of competent regional,
define certain terms that are used in this Regulation.
local, urban and other public authorities, economic and
social partners and other relevant bodies representing
civil society, including environmental partners, non-
governmental organisations and bodies responsible for
promoting social inclusion, gender equality and non-
(8)
Where a time limit is set for the Commission to adopt or
discrimination, including, where appropriate, the
amend a decision, in accordance with this Regulation, the
umbrella organisations of such authorities and bodies.
time limit for the adoption or amendment of such a
The purpose of such a partnership is to ensure respect
decision should not include the period starting on the
for the principles of multi-level governance, and also of
date on which the Commission has sent its observations
subsidiarity and proportionality and the specificities of
to the Member State and lasting until the Member State
the Member States' different institutional and legal
has responded to those observations.
frameworks as well as to ensure the ownership of
planned interventions by stakeholders and build on the
experience and the know-how of relevant actors. The
Member States should identify the most representative
relevant partners. Those partners should include institu
tions, organisations and groups which are capable of
(9)
This Regulation consists of five parts, of which the first
influencing the preparation or could be affected by the
sets out the subject-matter and definitions, the second
preparation and implementation of the programmes. In
contains rules applicable to all ESI Funds, the third
this context it should also be possible for Member States
includes provisions applicable only to the ERDF, the
to identify, where appropriate, as relevant partners,
ESF and the Cohesion Fund (the 'Funds'), the fourth
umbrella organisations which are the associations, feder
includes provisions applicable only to the Funds and to
ations or confederations of relevant regional, local and
the EMFF and the fifth includes the final provisions. In
urban authorities or other bodies in accordance with
order to ensure consistency in the interpretation of the
applicable national law and practices.
different parts of this Regulation and between this Regu
lation and the Fund-specific Regulations, it is important
to set out clearly the relationships between them. In
addition, specific rules established in the Fund-specific
rules can be complementary but should derogate from
the corresponding provisions in this Regulation only
The Commission should be empowered to adopt a
where such derogation is specifically provided for in
delegated act providing for a European code of conduct
this Regulation.
on partnership in order to support and facilitate Member

States in the organisation of partnership with regard to
ensuring the involvement of relevant partners in the
preparation, implementation, monitoring and evaluation
of Partnership Agreements and programmes in a
consistent manner. That adopted delegated act should
(10) Under
Article
317
TFEU,
and
in
the
context
of
shared
have under no circumstances and in no way of its inter
management, the conditions allowing the Commission to
pretation retroactive effect or be the basis for establishing
exercise its responsibilities for implementation of the
irregularities leading to financial corrections. The adopted
budget of the Union should be specified and the respon
delegated act should not specify a date of application that
sibilities of cooperation with the Member States clarified.
is earlier than the date of its adoption. The adopted
Those conditions should enable the Commission to
delegated act should allow Member States to decide on
obtain assurance that Member States are using the ESI
the most appropriate detailed arrangements for imple
Funds in a legal and regular manner and in accordance
menting the partnership in accordance with their institu
with the principle of sound financial management within
tional and legal framework as well as their national and
the meaning of Regulation (EU, Euratom) No 966/2012
regional competences, provided that its objectives, as laid
of the European Parliament and of the Council ( 1 ) (the
down in this Regulation, are achieved.
'

Financial Regulation'). Member States at the appropriate
territorial level, in accordance with their institutional,
legal and financial framework and the bodies designated
by them for that purpose should be responsible for
preparing and implementing programmes. Those
(12) The activities of the ESI Funds and the operations which
conditions should also ensure that attention is drawn
they support should comply with applicable Union and
to the need to ensure complementarity and consistency
the related national law which directly or indirectly
of relevant Union intervention, to respect the principle of
implements this Regulation and the Fund-specific rules.
proportionality and take into account the overall aim of
reducing administrative burden.
( 1 ) Regulation (EU, Euratom) No 966/2012 of the European Parliament
and of the Council of 25 October 2012 on the financial rules
(13) In
the
context
of
its
effort
to
increase
economic,
terri
applicable to the general budget of the Union and repealing
Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298,
torial and social cohesion, the Union should, at all stages
26.10.2012, p. 1).
of implementation of the ESI Funds, aim at eliminating

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Official Journal of the European Union
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inequalities and at promoting equality between men and
the ESI Funds, the arrangements to address key territorial
women and integrating the gender perspective, as well as
challenges and priority areas for cooperation activities
at combating discrimination based on sex, racial or
under the ESI Funds.
ethnic origin, religion or belief, disability, age or sexual
orientation as set out in Article 2 of the Treaty on the
European Union (TEU), Article 10 TFEU and Article 21
of the Charter of Fundamental Rights of the European
(18) Member
States
and
regions
increasingly
face
challenges
Union, taking into account in particular accessibility for
that relate to the impact of globalisation, environmental
persons with disabilities, as well as Article 5(2) of the
and energy concerns, population ageing and demo
Charter of Fundamental Rights stating that no one is to
graphic shifts, technological transformation and inno
be required to perform forced or compulsory labour.
vation demands, and social inequality. Due to the
complex and interrelated nature of such challenges, the
solutions supported by the ESI Funds should be of an
integrated nature, multi-sectoral and multi-dimensional.
(14) The
objectives
of
the
ESI
Funds
should
be
pursued
in
the
In this context, and in order to increase the effectiveness
framework of sustainable development and the Union's
and efficiency of the policies, it should be possible for the
promotion of the aim of preserving, protecting and
ESI Funds to be combined into integrated packages
improving the quality of the environment as set out in
which are tailor-made to fit the specific territorial needs.
Articles 11 and 191(1) TFEU, taking into account the
polluter pays principle. To this end, the Member States
should provide information on the support for climate
change objectives, in line with the ambition to devote at
(19) The
combination
of
a
shrinking
working
population
and
least 20 % of the budget of the Union to those objectives,
an increasing proportion of retired people in the general
using a methodology based on the categories of inter
population as well as the problems associated with popu
vention, focus areas or measures adopted by the
lation dispersion, are expected to continue to place
Commission by means of an implementing act reflecting
strains, inter alia, on Member States' education and
the principle of proportionality.
social support structures and thus on the Union's
economic competitiveness. Adapting to such demo
graphic changes constitutes one of the core challenges
that Member States and regions are to face in the years
(15) In
order
to
contribute
to
the
Union
strategy
for
smart,
to come, and as such should be given a particularly high
sustainable and inclusive growth and to the Fund-specific
level of consideration for the regions most affected by
missions pursuant to their Treaty-based objectives,
demographic change.
including economic, social and territorial cohesion, the
ESI Funds should focus their support on a limited
number of common thematic objectives. The precise
scope of each of the ESI Funds should be set out in
(20) On the basis of the CSF, each Member State should
Fund-specific rules. It should be possible to limit that
prepare, in cooperation with its partners, and in
scope to only some of the thematic objectives defined
dialogue with the Commission, a Partnership Agreement.
in this Regulation.
The Partnership Agreement should translate the elements
set out in the CSF into the national context and set out
firm commitments to the achievement of Union
objectives through the programming of the ESI Funds.
The Partnership Agreement should set out arrangements
(16) In
order
to
maximise
the
contribution
of
the
ESI
Funds
to ensure alignment with the Union strategy for smart,
and to establish strategic guiding principles to facilitate
sustainable and inclusive growth as well as with the
the programming process at the level of Member States
Fund-specific missions pursuant to their Treaty-based
and the regions, a Common Strategic Framework ('CSF')
objectives, arrangements to ensure effective and efficient
should be established. The CSF should facilitate the
implementation of the ESI Funds and arrangements for
sectoral and territorial coordination of Union inter
the partnership principle and an integrated approach to
vention under the ESI Funds and with other relevant
territorial development. A distinction should be made
Union policies and instruments, in line with the targets
between the essential elements of the Partnership
and objectives of the Union strategy for smart,
Agreement which are subject to a Commission decision
sustainable and inclusive growth, taking into account
and other elements which are not subject to the
the key territorial challenges of the various types of terri
Commission decision and can be amended by the
tories.
Member State. It is necessary to envisage specific
arrangements for the submission and adoption of the
Partnership Agreement and the programmes should the
entry into force of one or more Fund-specific Regulations
(17) The
CSF
should
set
out
how
the
ESI
Funds
are
to
be delayed or be expected to be delayed. This entails
contribute to the Union strategy for smart, sustainable
establishing provisions which allow for the submission
and inclusive growth, the arrangements to promote an
and adoption of the Partnership Agreement even in the
integrated use of the ESI Funds, the arrangements for
absence of certain elements in relation to the ESI Fund or
coordination between the ESI Funds and other relevant
Funds affected by the delay, and the later submission of a
Union policies and instruments, horizontal principles and
revised Partnership Agreement after the entry into force
cross-cutting policy objectives for the implementation of
of the delayed Fund-specific Regulation or Regulations.

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Since the programmes co-financed by the ESI Fund
economic or environmental conditions in a Member
affected by the delay should in this case be submitted
State or because of reasons of force majeure seriously
and adopted only after the entry into force of the Fund-
affecting the implementation of the priorities concerned.
specific Regulation concerned, appropriate deadlines for
Result indicators should not be taken into account for
the submission of the affected programmes should also
the purposes of suspensions or financial corrections.
be laid down.
(21) Member States should concentrate support to ensure a
(23) In
order
to
facilitate
the
focus
on
performance
and
significant contribution to the achievement of Union
attainment of the objectives of the Union strategy for
objectives in line with their specific national and
smart, sustainable and inclusive growth, a performance
regional development needs. Ex ante conditionalities, as
reserve consisting of 6 % of the total allocation for the
well as a concise and exhaustive set of objective criteria
Investment for growth and jobs goal, as well as for the
for their assessment, should be defined to ensure that the
EARDF and for measures financed under shared
necessary prerequisites for the effective and efficient use
management in accordance with a future Union legal
of Union support are in place. To this end, an ex ante
act establishing the conditions for the financial support
conditionality should apply to a priority of a given
for maritime and fisheries policy for the 2014-2020
programme only when it has a direct and genuine link
programming period (the 'EMFF Regulation'), should be
to, and a direct impact on, the effective and efficient
established for each Member State. Due to their diversity
achievement of a specific objective for an investment
and multi-country character, there should be no
priority or a Union priority, given that not every
performance reserve for programmes under the
specific objective is necessarily linked to an ex ante
European territorial cooperation goal. The resources
conditionality laid down in the Fund-specific rules. The
allocated to the Youth Employment Initiative (YEI) as
assessment of applicability of an ex ante conditionality
defined in the operational programme in accordance
should take account of the principle of proportionality
with Regulation (EU) No 1304/2013 of the European
having regard to the level of support allocated, where
Parliament and of the Council ( 1 ) (the 'ESF Regulation');
appropriate. The fulfilment of the applicable ex ante
to technical assistance at the initiative of the
conditionalities should be assessed by the Member State
Commission; transfers from the first pillar of the CAP
in the framework of its preparation of the programmes
to the EAFRD under Regulation (EU) No 1307/2013 of
and, where appropriate, the Partnership Agreement. The
the European Parliament and of the Council ( 2 ); transfers
Commission should assess the consistency and adequacy
to the EAFRD pursuant to the provisions on voluntary
of the information provided by the Member State. In
adjustment of direct payments in 2013 and on transfers
cases where there is a failure to fulfil an applicable ex
to the EAFRD, laid down in Council Regulation (EC)
ante conditionality within the deadline laid down, the
No 73/2009 ( 3 ) in respect of calendar years 2013 and
Commission should have the power to suspend interim
2014; transfers to the Connecting Europe Facility from
payments to the relevant priorities of the programme
the Cohesion Fund; transfers to the Fund for European
under precisely defined conditions.
Aid for the Most Deprived, as defined in a future Union
legal act; and innovative actions for sustainable urban
development should be excluded for the purpose of
calculating the performance reserve.
(22) The
Commission
should
undertake
a
performance
review
based on a performance framework and in cooperation
with the Member States, in 2019. The performance
framework should be defined for each programme with
a view to monitoring progress towards the objectives and
(24) A
closer
link
between
cohesion
policy
and
the
economic
targets set for each priority over the course of the 2014 -
governance of the Union is needed in order to ensure
2020 programming period (the 'programming period').
that the effectiveness of expenditure under the ESI Funds
In order to ensure that the budget of the Union is not
is underpinned by sound economic policies and that the
used in a wasteful or inefficient way, where there is
ESI Funds can, if necessary, be redirected to addressing
evidence that a priority has seriously failed to achieve
the milestones that relate only to financial indicators,
(
output indicators and key implementation steps, set out

1 ) Regulation (EU) No 1304/2013 of the European Parliament and of
the Council of 17 December 2013 on the European Social Fund and
in the performance framework, due to clearly identified
repealing Regulation (EC) No 1081/2006 (See page 470 of this
implementation weaknesses previously communicated by
Official Journal).
the Commission, and the Member State has failed to take
( 2 ) Regulation (EU) No 1307/2013 of the European Parliament and of
the necessary corrective action, the Commission should
the Council of 17 December 2013 establishing rules for direct
be able to suspend payments to the programme or, at
payments to farmers under support schemes within the framework
of the common agricultural policy and repealing Council Regulation
the end of the programming period, to apply financial
(EC) No 637/2008 and Council Regulation (EC) No 73/2009 (See
corrections. The application of financial corrections
page 608 of this Official Journal).
should take into account, with due respect for the
( 3 ) Council Regulation (EC) No 73/2009 of 19 January 2009 estab
principle of proportionality, the absorption level and
lishing common rules for direct support schemes for farmers
external factors contributing to the failure. Financial
under the common agricultural policy and establishing certain
corrections should not be applied where targets are not
support schemes for farmers, amending Regulations (EC)
No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and
achieved because of the impact of socio-economic or
repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009,
environmental factors, significant changes in the
p. 16).

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the economic problems a Member State is facing. Under
made available again to the Member State concerned as
the first strand of measures linking effectiveness of ESI
soon as the Member State takes the necessary action.
Funds to sound economic governance, the Commission
should be able to request amendments to the Partnership
Agreement and to the programmes in order to support
the implementation of relevant Council recommen
(27) The ESI Funds should be implemented through
dations or to maximise the growth and competitiveness
programmes covering the programming period in
impact of the available ESI Funds where Member States
accordance with the Partnership Agreement. Programmes
are receiving relevant financial assistance. Repro
should be drawn up by Member States based on
gramming should be used only in cases where it could
procedures that are transparent, in accordance with
indeed have a direct impact on the correction of the
their institutional and legal framework. Member States
challenges identified in the relevant Council recommen
and the Commission should cooperate to ensure coor
dations under the economic governance mechanisms in
dination and consistency of programming arrangements
order to avoid frequent reprogramming which would
for the ESI Funds. As the content of programmes is
disrupt fund management predictability. Under the
closely interlinked with that of the Partnership
second strand of measures linking effectiveness of ESI
Agreement, the programmes should be submitted
Funds to sound economic governance, where a Member
within three months of the submission of the Partnership
State fails to take effective action in the context of the
Agreement. A deadline of nine months from the date of
economic governance process, the Commission should
entry into force of this Regulation should be provided for
make a proposal to the Council to suspend part or all
in relation to the submission of programmes under the
of the commitments or payments for the programmes of
European territorial cooperation goal in order to take
that Member State. It is necessary to establish different
into account the multi-country character of those
procedures for the suspension of commitments and
programmes. In particular, a distinction should be
payments. Nevertheless, in both cases, when making a
made between the core elements of the Partnership
proposal for a suspension, the Commission should take
Agreement and programmes which should be subject
into account all relevant information and give due
to a Commission decision and other elements which
consideration to any elements arising from, and
are not covered by the Commission decision and can
opinions expressed through, the structured dialogue
be amended under the responsibility of the Member
with the European Parliament.
State. Programming should ensure consistency with the
CSF and Partnership Agreement, coordination between
the ESI Funds and with the other existing funding
instruments and the input of the European Investment
The scope and level of a suspension should be propor
Bank if relevant.
tionate and effective, and respect equality of treatment
between Member States. Furthermore, a suspension
should take into account the economic and social
circumstances of the Member State concerned as well
(28) With a view to ensuring consistency between
as the possible overall economic impact on a Member
programmes supported under different ESI Funds,
State resulting from the different steps of the excessive
particularly in the context of ensuring a contribution to
deficit procedure (EDP) and excessive imbalances
the Union strategy for smart, sustainable and inclusive
procedure (EIP).
growth, it is necessary to set out common minimum
requirements as regards the content of the programmes,
which may be complemented by Fund-specific rules to
take into account the specific nature of each ESI Fund.
(25) By virtue of Protocol No
15 on certain provisions
relating to the United Kingdom of Great Britain and
Northern Ireland, annexed to the TEU and to the
TFEU, certain provisions on the excessive deficit and
(29) It
is
necessary
to
lay
down
clear
procedures
for
the
related procedures are not to apply to the United
assessment, adoption and amendment of programmes
Kingdom. Provisions on suspension of all or part of
by the Commission. In order to ensure consistency
payments and commitments should therefore not apply
between the Partnership Agreement and programmes, it
to the United Kingdom.
should be specified that programmes, with the exception
of programmes under the European territorial
cooperation goal, cannot be approved before the
adoption by the Commission of a decision approving
(26) Due to the paramount importance of the principle of co-
the Partnership Agreement. To reduce the administrative
financing for the implementation of the ESI Funds, in
burden on Member States, any approval of an
order to ensure the ownership of the policies on the
amendment of certain parts of a programme by the
ground, and in line with the proportional application
Commission should result automatically in an
of suspensions, any decisions on suspensions triggered
amendment of the relevant parts of the Partnership
under the second strand of measures linking effectiveness
Agreement. Furthermore, the immediate mobilisation of
of ESI Funds to sound economic governance should be
the resources allocated to the YEI should also be ensured
made taking into account the specific requirements
by establishing special rules for the submission and the
applicable to the Member State concerned to provide
approval procedure of the dedicated operational
co-financing for the programmes financed from the ESI
programmes for the YEI referred to in the ESF Regu
Funds. The suspensions should be lifted and the funds
lation.

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(30) In
order
to
optimise
the
added
value
from
investments
investments under more than one priority axis of one or
funded wholly or in part through the budget of the
more operational programmes, it should be possible for
Union in the field of research and innovation, synergies
action supported by the Funds, that can be comple
should be sought in particular between the operation of
mented with financial support from the EAFRD or the
the ESI Funds and Horizon 2020, as set up in Regulation
EMFF, to be carried out as an integrated territorial
(EU) No 1291/2013 of the European Parliament and of
investment within an operational programme or
the Council ( 1 ), whilst respecting their distinct objectives.
programmes.
Key mechanisms for achieving those synergies should be
the recognition of flat rates for eligible costs from
Horizon 2020 for a similar operation and beneficiary
and the possibility of combining funding from different
Union instruments, including ESI Funds and Horizon
2020, in the same operation while avoiding double
(34) Financial instruments are increasingly important due to
financing. In order to strengthen the research and inno
their leverage effect on the ESI Funds, their capacity to
vation capacities of national and regional actors and to
combine different forms of public and private resources
achieve the goal of building a "Stairway to excellence" in
to support public policy objectives, and because
less developed regions and low-performing Research,
revolving forms of finance make such support more
Development and Innovation (RDI) Member States and
sustainable over the longer term.
regions, close synergies should be developed between the
ESI Funds and Horizon 2020 in all relevant programme
priorities.
(35) Financial instruments supported by the ESI Funds should
be used to address specific market needs in a cost
(31) Territorial
cohesion
has
been
added
to
the
goals
of
effective way, in accordance with the objectives of the
economic and social cohesion by the TFEU, and it is
programmes, and should not crowd out private
necessary to address the role of cities, functional
financing. The decision to finance support measures
geographies and sub-regional areas facing specific
through financial instruments should be determined
geographical or demographic problems. To this end,
therefore on the basis of an ex ante assessment which
and to better mobilise potential at a local level, it is
has established evidence of market failures or sub-
necessary to strengthen and facilitate community-led
optimal investment situations and the estimated level
local development by laying down common rules and
and scope of public investment needs. The essential
ensuring close coordination for all relevant ESI Funds.
elements of the ex ante assessments should be clearly
Community-led local development should take into
defined in this Regulation. Given the detailed nature of
account local needs and potential, as well as relevant
the ex ante assessment, provisions should be made
socio-cultural characteristics. Responsibility for the
allowing for the performance of the ex ante assessment
design and implementation of community-led local
in stages and also for reviewing and updating the ex ante
development strategies should be given to local action
assessment during implementation.
groups representing the interests of the community, as
an essential principle. The detailed arrangements
concerning the definition of the area and population
covered by the community-led local development
strategies should be set out in the relevant programmes
(36) Financial
instruments
should
be
designed
and
imple
in accordance with the Fund-specific rules.
mented so as to promote substantial participation by
private sector investors and financial institutions on an
appropriate risk-sharing basis. To be sufficiently attractive
to the private sector, it is essential that financial
(32) In order to facilitate a manageable approach to its inte
instruments are designed and implemented in a flexible
gration into the programming process, the community-
manner. Managing authorities should therefore decide on
led local development can be carried out under a single
the most appropriate forms for implementing financial
thematic objective, either to promote social inclusion and
instruments in order to address the specific needs of the
combat poverty, or to promote employment and labour
target regions, in accordance with the objectives of the
mobility, notwithstanding that actions financed as part of
relevant programme, the results of the ex ante assessment
community-led local development could contribute to all
and applicable State aid rules. Where applicable, such
other thematic objectives.
flexibility should also include the possibility to reuse
part of the resources paid back during the eligibility
period in order to provide for the preferential remun
eration of private investors or public investors
(33) Where an urban or territorial development strategy
operating under the market economy principle. Such
requires an integrated approach because it involves
preferential remuneration should take into account
market standards and ensure that any State aid
complies with applicable Union and national law and is
( 1 ) Regulation (EU) No 1291/2013 of the European Parliament and of
limited to the minimum amount necessary to
the Council of 11 December 2013 establishing Horizon 2020 - the
compensate for the lack of private capital available,
Framework Programme for Research and Innovation (2014-2020)
and repealing Decision No 1982/2006/EC (See page 104 of this
taking into account market failures or suboptimal
Official Journal).
investment situations.

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L 347/326
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Official Journal of the European Union
20.12.2013
(37) In
order
to
take
account
of
the
repayable
character
of
or indirectly by the Commission, or to instruments set
support provided through financial instruments and to
up at national, regional, transnational or cross-border
align with market practices, support from the ESI
level and managed by or under the responsibility of
Funds provided to final recipients in the form of equity
the managing authority. Managing authorities should
or quasi-equity investments, loans or guarantees, or other
also have the possibility of implementing financial
risk-sharing instruments should be able to cover the
instruments directly, through existing or newly created
entirety of the investments made by final recipients,
funds or through funds of funds.
without distinction of VAT related costs. Accordingly it
should only be in cases where financial instruments are
combined with grants that the way in which VAT is
taken into account at the level of the final recipient
should be relevant for the purposes of determining eligi
bility of expenditure related to the grant.
(43) In the interests of ensuring proportionate control

arrangements and of safeguarding the added value of
financial instruments, intended final recipients should
not be deterred by there being an excessive adminis
trative burden. The bodies responsible for the audits of
(38) It
could
be
justified
where
certain
parts
of
an
investment
programmes should in the first instance carry out audits
do not generate sufficient direct financial returns, to
at the level of managing authorities and the bodies
combine financial instruments with grant support, to
implementing financial instruments including funds of
the extent allowed under the applicable State aid rules,
funds. However, there may be specific circumstances
in order for the projects to be economically sustainable.
where the necessary documents to complete such
Specific conditions preventing double financing in such a
audits are not available at the level of the managing
case should be set out.
authorities or at the level of the bodies implementing
financial instruments or where such documents do not
represent a true and accurate record of support provided.
In such specific cases, it is necessary to lay down certain
(39) In order to ensure that resources allocated to financial
provisions to also allow for audits at the level of final
instruments in favour of SMEs achieve an effective and
recipients.
efficient critical mass of new SME debt finance, it should
be possible to use those resources in the entire territory
of the Member State concerned regardless of the
categories of region therein. However, it should also be
possible for negotiation of the funding agreement
(44) The amount of the resources paid at any time from the
between the Member State and the EIB to allow for a
ESI Funds to financial instruments should correspond to
pro-rata return to a region or group of regions within the
the amount necessary to implement planned investments
same Member State, as part of a single dedicated national
and payments to final recipients, including management
programme per financial contribution by the ERDF and
costs and fees. Accordingly, applications for interim
EAFRD.
payments should be phased. The amount to be paid as
an interim payment should be subject to a maximum
ceiling of 25 % of the total amount of programme
contributions committed to the financial instrument
(40) The
contributions
by
Member
States
to
joint
uncapped
under the relevant funding agreement, with subsequent
guarantee and securitisation financial instruments in
interim payments conditional on a minimum percentage
favour of SMEs should be phased over the years 2014,
of the actual amounts included in previous applications
2015 and 2016 and the amounts to be paid by the
having been spent as eligible expenditure.
Member States to the EIB should be scheduled
accordingly in the funding agreement, in line with
standard banking practice and with a view to spreading
the effects on payment appropriations in any individual
year.
(45) It
is
necessary
to
lay
down
specific
rules
regarding
the
amounts to be accepted as eligible expenditure at closure
of a programme, to ensure that the amounts, including
the management costs and fees, paid from the ESI Funds
(41) In
the
case
of
securitisation
transactions
it
should
be
to financial instruments are effectively used for
ensured at programme closure that at least the amount
investments in final recipients. The rules should be suffi
corresponding to the Union contribution has been used
ciently flexible to make it possible to support equity-
for the objective of supporting SMEs, in line with the
based instruments for the benefit of targeted enterprises
principles relating to financial instruments set out in the
and should, therefore, take into account certain char
Financial Regulation.
acteristics specific to equity-based instruments for enter
prises, such as market practices in relation to the
provision of follow-on finance in the field of venture
capital funds. Subject to the conditions laid down in
(42) Managing authorities should have the flexibility to
this Regulation, targeted enterprises should be able to
contribute resources from programmes to financial
benefit from continued support from the ESI Funds to
instruments set up at Union level and managed directly
such instruments after the end of the eligibility period.

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/327
(46) It
is
also
necessary
to
lay
down
specific
rules
regarding
(51) In
order
for
the
Commission
to
monitor
progress
made
the reuse of resources attributable to support from the
towards achieving Union objectives as well as Fund-
ESI Funds until the end of the eligibility period and to lay
specific missions pursuant to their Treaty-based objec
down further rules regarding the use of resources after
tives, Member States should submit progress reports on
the end of the eligibility period.
the implementation of their Partnership Agreements. On
the basis of such reports, the Commission should prepare
a strategic report on progress in 2017 and 2019. In
order to provide for a regular strategic policy debate
(47) As
a
general
rule,
support
from
the
ESI
Funds
should
not
on the contribution of the ESI Funds to the achievement
be used to finance investments which have already been
of the Union strategy on smart sustainable and inclusive
physically completed or fully implemented at the date of
growth, and to improve the quality of spending and the
the investment decision. However, in respect of infra
effectiveness of the policy in line with the European
structure investments with the objective of supporting
Semester, the strategic reports should be debated in the
urban development or urban regeneration or similar
Council. On the basis of that debate the Council should
infrastructure investments with the objective of diver
be able to provide input to the assessment made at the
sifying non-agricultural activities in rural areas, a certain
spring meeting of the European Council on the role of all
amount of support could be necessary for the re-organi
Union policies and instruments in delivering sustainable
sation of a debt portfolio regarding infrastructure
job-creating growth across the Union.
forming part of a new investment. In such cases it
should be possible to use the support from the ESI
Funds to reorganise a debt portfolio up to a maximum
of 20 % of the total amount of programme support from
the financial instrument to the investment.
(52) It is necessary to evaluate the effectiveness, efficiency and
impact of assistance from the ESI Funds in order to
improve the quality of design and implementation of
programmes, and to determine the impact of
(48) Member States should monitor programmes in order to
programmes in relation to the targets under the Union
review implementation and progress towards achieving
strategy for smart, sustainable and inclusive growth and,
the programme's objectives. To this end, monitoring
having regard to the size of the programme, in relation
committees should be set up by the Member State, in
to gross domestic product (GDP) and unemployment in
accordance with its institutional, legal and financial
the programme area concerned, where appropriate. The
framework and their composition and functions defined
responsibilities of Member States and the Commission in
for the ESI Funds. Given the special nature of
this regard should be specified.
programmes under the European territorial cooperation
goal, specific rules should be laid down for monitoring
committees for those programmes. Joint monitoring
committees could be set up to facilitate coordination
between the ESI Funds. In order to ensure effectiveness,
(53) In order to improve the quality of the design of each
a monitoring committee should be able to make obser
programme, and verify whether its objectives and targets
vations to managing authorities regarding implemen
can be reached, an ex ante evaluation of each programme
tation and evaluation of the programme, including
should be carried out.
actions related to the reduction of the administrative
burden on beneficiaries and should monitor actions
taken as a result of its observations.
(54) An
evaluation
plan
should
be
drawn
up
by
the
managing
authority or Member State. It should be possible for that
evaluation plan to cover more than one programme.
(49) Alignment
of
the
monitoring
and
reporting
arrangements
During the programming period managing authorities
of the ESI Funds is necessary to simplify management
should ensure that evaluations are carried out to assess
arrangements at all levels. It is important to ensure
the effectiveness, efficiency and impact of a programme.
proportionate reporting requirements but also the avail
The monitoring committee and the Commission should
ability of comprehensive information on progress made
be informed about the results of evaluations to facilitate
at key review points. Therefore it is necessary that
management decisions.
reporting requirements reflect information needs in
given years and are aligned with the timing of the
performance review.
(55) Ex
post
evaluations
should
be
carried
out
in
order
to
assess the effectiveness and efficiency of the ESI Funds
(50) With
a
view
to
monitoring
progress
of
programmes,
an
and their impact on the overall goals of the ESI Funds
annual review meeting should take place between each
and the Union strategy for smart, sustainable and
Member State and the Commission. The Member State
inclusive growth, taking account of the targets estab
and the Commission should however be able to agree
lished for that Union strategy. For each of the ESI
not to organise the meeting in years other than 2017
Funds, the Commission should prepare a synthesis
and 2019 in order to avoid an unnecessary adminis
report outlining the main conclusions of the ex-post
trative burden.
evaluations.

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L 347/328
EN
Official Journal of the European Union
20.12.2013
(56) The
types
of action that can be undertaken at the
ESI Funds across the Union. In order to facilitate the
initiative of the Commission and of the Member States
execution of programmes, it is appropriate to specify
as technical assistance with support from the ESI Funds
that the starting date for the eligibility of expenditure
should be specified.
can be prior to 1 January 2014 if the Member State
concerned submits a programme before that date.
Taking into account the urgent need to mobilise the
resources allocated to the YEI to support its immediate
implementation, exceptionally the starting date for the
(57) In
order
to
ensure
an
effective
use
of
Union
resources,
eligibility of expenditure should be 1 September 2013.
and avoid the over-financing of operations generating net
With a view to ensuring an effective use of ESI Funds
revenue after completion, different methods should be
and reducing the risk to the budget of the Union, it is
used to determine the net revenue generated by such
necessary to put in place restrictions on support for
operations, including a simplified approach based on
completed operations.
flat rates for sectors or subsectors. The flat rates should
be based on historical data available to the Commission,
the potential for cost recovery and the polluter-pays prin
ciple, where applicable. There should also be provision to
(61) In
accordance
with
the
principle
of subsidiarity
and
extend flat rates to new sectors, introduce subsectors or
subject to exceptions provided for in Regulation (EU)
review the rates for future operations when new data
No 1301/2013 of the European Parliament and of the
becomes available, by means of a delegated act. The
Council ( 1 ), the ESF Regulation, Regulation (EU)
use of flat rates could be particularly suitable for oper
No 1300/2013 of the European Parliament and of the
ations in the fields of information and communication
Council ( 2 ), Regulation (EU) No
1299/2013 of the
technologies (ICT), RDI and energy efficiency. In addition,
European Parliament and of the Council ( 3 ), Regulation
to ensure the application of the principle of propor
(EU) No 1305/2013 of the European Parliament and of
tionality and to take account of other regulatory and
the Council ( 4 ) and in the EMFF Regulation, Member
contractual provisions that could apply, it is necessary
States should adopt national rules on the eligibility of
to set out the exemptions from those rules.
expenditure.
(62) With a view to simplifying the use of the ESI Funds and
(58) It is important to ensure a proportionate approach and
reducing the risk of error, while providing for differ
avoid a duplication of the verification of financing needs
entiation where needed to reflect the specificities of
in the case of operations which generate net revenue
policy, it is appropriate to define the forms of support,
after completion which are also subject to State aid
harmonised conditions for the reimbursement of grants
rules, given that such rules also establish limits on
and repayable assistance, flat rate financing, specific eligi
support which can be granted. Consequently, where
bility rules for grants and repayable assistance and
there is de minimis aid, compatible State aid to SMEs
specific conditions on the eligibility of operations
with an aid intensity or an aid amount limit applied, or
depending on location.
compatible State aid to large enterprises where an indi
vidual verification of financing needs in accordance with
applicable State aid rules has been carried out, the
provisions requiring the calculation of net revenue
should not apply. Nevertheless, it should be open to a
(63) It
should
be
possible
to
provide
support
from
the
ESI
Member State to apply the methods for calculating net
Funds in the form of grants, prizes, repayable assistance
revenue where this is provided for in national rules.
or financial instruments, or a combination thereof, in
order to provide the bodies responsible with a choice
of the most appropriate form of support to address
identified needs.
(59) Public
Private
Partnerships
("PPPs") can be an effective
( 1 ) Regulation (EU) No 1301/2013 of the European Parliament and of
means of delivering operations which ensure the
the Council of 17 December 2013 on the European Regional Devel
achievement of public policy objectives by bringing
opment Fund and on specific provisions concerning the Investment
for growth and jobs goal and repealing Regulation (EC)
together different forms of public and private resources.
No 1080/2006 (See page 289 of this Official Journal).
In order to facilitate the use of ESI Funds to support
( 2 ) Regulation (EU) No 1300/2013 of the European Parliament and of
operations structured as PPPs this Regulation should
the Council of 17 December 2013 on the Cohesion Fund and
take account of certain characteristics specific to PPPs
repealing Council Regulation (EC) No 1084/2006 (See page 281
by adapting some of the common provisions on the
of this Official Journal).
ESI Funds.
(


3 ) Regulation (EU) No 1299/2013 of the European Parliament and of
the Council of 17 December 2013 on specific provisions for the
support from the European Regional Development Fund to the
European territorial cooperation goal (See page 259 of this Official
Journal).
( 4 ) Regulation (EU) No 1305/2013 of the European Parliament and of
the Council of 17 December 2013 on support for rural development
(60) The
starting
and
closing
dates
for
the
eligibility
of
expen
by the European Agricultural Fund for Rural Development and
diture should be defined so as to provide for a uniform
repealing Regulation (EC) No 1698/2005 (See page 487 of this
and equitable rule applying to the implementation of the
Official Journal).

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/329
(64) To ensure the effectiveness,
fairness and sustainable
of their arrangements and should inform the
impact of the intervention of the ESI Funds, provisions
Commission of the results of examinations upon request.
guaranteeing that investments in businesses and infra
structures are long-lasting and prevent the ESI Funds
from being used to undue advantage should be in
place. Experience has shown that a period of five years
(68) The
powers
and
responsibilities
of
the
Commission
with
is an appropriate minimum period to be applied, except
regard to verifying the effective functioning of the
where State aid rules provide for a different period.
management and control systems, and to require
Nevertheless, and in line with the principle of propor
Member State action, should be laid down. The
tionality, it is possible that a more limited period of three
Commission should also have the power to carry out
years would be justified where the investment concerns
on-the-spot audits and checks focused on issues
the maintenance of investments or jobs created by SMEs.
relating to sound financial management in order to be
In the case of an operation comprising investment in
able to draw conclusions concerning the performance of
infrastructure or productive investment, and where the
the ESI Funds.
beneficiary is not an SME, such an operation should
repay the contribution from the ESI Funds if, within
10 years of the final payment to the beneficiary, the
productive activity is subject to relocation outside the
(69) Budget
commitments
of
the
Union
should
be
effected
Union. It is appropriate to exclude actions supported
annually. In order to ensure effective programme
by the ESF and those not entailing productive investment
management, it is necessary to lay down common
or investment in infrastructure from the general
rules for pre-financing, interim requests for payment
requirement of durability, unless such requirements are
and the final balance, without prejudice to specific
derived from applicable State aid rules, and to exclude
rules that are required for each of the ESI Funds.
contributions to or from financial instruments. Sums
unduly paid should be recovered and be subject to
procedures applicable to irregularities.
(70) The
pre-financing
payment
at
the
start
of
programmes
ensures that a Member State has the means to provide
support to beneficiaries from the start of the implemen
(65) Member States should adopt adequate measures to
tation of the programme, so that those beneficiaries
guarantee the proper set up and functioning of their
receive advances where necessary to make the planned
management and control systems to give assurance on
investments and are reimbursed quickly following the
the legal and regular use of the ESI Funds. The
submission of payment claims. Therefore, provisions
obligations of Member States as regards the management
should be made for initial pre-financing amounts from
and control systems of programmes, and in relation to
the ESI Funds. Initial pre-financing should be totally
the prevention, detection and correction of irregularities
cleared at closure of the programme.
and infringements of Union law should therefore be
specified.
(71) In
order
to
safeguard
the
Union's
financial
interests,
measures should be provided for that are limited in
(66) In
accordance
with
the
principles
of
shared
management,
time and that allow the authorising officer by delegation
Member States and the Commission should be
to interrupt payments where there is clear evidence to
responsible for the management and control of
suggest a significant deficiency in the functioning of the
programmes. Member States should have the primary
management and control system, evidence of irregu
responsibility, through their management and control
larities linked to a request for payment, or a failure to
systems, for the implementation and control of the oper
submit documents for the purpose of examination and
ations in programmes. In order to strengthen the effec
acceptance of accounts. The duration of the interruption
tiveness of the control over the selection and implemen
period should be for a period of up to six months, with a
tation of operations and the functioning of the
possible extension of that period up to nine months with
management and control system, the functions of the
the agreement of the Member State, to allow sufficient
managing authority should be specified.
time to resolve the causes of the interruption thereby
avoiding the application of suspensions.
(67) Member
States
should
fulfil
the
management,
control
and
audit obligations and assume the responsibilities as laid
(72) In order to safeguard the budget of the Union, it is
down in the rules on shared management set out in this
possible that it would be necessary for the Commission
Regulation, the Financial Regulation and in the Fund-
to make financial corrections. To ensure legal certainty
specific rules. Member States should ensure that, in
for the Member States, it is important to define the
accordance with the conditions set out in this Regulation,
circumstances under which breaches of applicable
effective arrangements for the examination of complaints
Union law, or national law related to its application,
in relation to the ESI Funds are in place. In accordance
can lead to financial corrections by the Commission. In
with the principle of subsidiarity, Member States should,
order to ensure that any financial corrections which the
upon request of the Commission, examine complaints
Commission imposes on Member States are related to
submitted to the Commission falling within the scope
the protection of the Union's financial interests, such

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L 347/330
EN
Official Journal of the European Union
20.12.2013
corrections should be confined to cases where the breach
and jobs goal should support all regions. To provide
of applicable Union law or national law related to
balanced and gradual support and reflect the level of
applying relevant Union law concerns the eligibility,
economic and social development, resources under that
regularity, management or control of operations and
goal should be allocated from the ERDF and the ESF
the corresponding expenditure declared to the
among the less developed regions, the transition
Commission. To ensure proportionality it is important
regions and the more developed regions according to
that the Commission consider the nature and the
their GDP per capita in relation to the EU-27 average.
gravity of the breach and the related financial impli
In order to ensure the long-term sustainability of
cations for the budget of the Union when deciding on
investment from the Structural Funds, to consolidate
a financial correction.
the development achieved and to encourage the
economic growth and social cohesion of the Union's
regions, regions whose GDP per capita for the 2007-
2013 programming period was less than 75 % of the
(73) In
order
to
encourage
financial
discipline,
it
is
appro
priate to define the arrangements for decommitment of
average of the EU-25 for the reference period but
any part of the budgetary commitment in a programme,
whose GDP per capita has grown to more than 75 %
in particular where an amount can be excluded from
of the EU-27 average should receive at least 60 % of
decommitment, in particular where delays in implemen
their indicative average annual 2007-2013 allocation.
tation result from circumstances which are independent
The total allocation from the ERDF, the ESF and the
of the party concerned, abnormal or unforeseeable and
Cohesion Fund for a Member State should be at least
the consequences of which cannot be avoided despite the
55 % of its individual 2007-2013 total allocation.
diligence shown, as well as in a situation in which a
Member States whose per capita gross national income
request for payment has been made but for which the
(GNI) is less than 90 % of that of the Union average
payment deadline has been interrupted or the payment
should benefit under the Investment for growth and
suspended.
jobs goal from the Cohesion Fund.

(74) The
decommitment
procedure
is
also
a
necessary
part
of
(78) Objective
criteria
should
be
fixed
for
designating
eligible
the mechanism for the allocation of the performance
regions and areas for support from the Funds. To this
reserve and in such cases it should be possible to recon
end, the identification of the regions and areas at Union
stitute the appropriations for their subsequent
level should be based on the common system of classifi
commitment to other programmes and priorities. In
cation of the regions established by Regulation (EC)
addition, in the implementation of certain specific
No 1059/2003 of the European Parliament and the
financial instruments in favour of SMEs where decom
Council ( 1 ), amended by Commission Regulation (EC)
mitments result from the discontinuance of participation
No 105/2007 ( 2 ).
by a Member State in such financial instruments, the
subsequent reconstitution of the appropriations for
commitment in other programmes should be provided
for. Given that the introduction of additional provisions
(79) In
order
to
set
out
an
appropriate
financial
framework
in the Financial Regulation will be necessary in order to
for the Funds, the Commission should establish, by
allow for such reconstitution of appropriations, such
means of implementing acts, the annual breakdown of
procedures should only apply with effect from the date
available commitment appropriations using an objective
of entry into force of the corresponding amendment to
and transparent method with a view to targeting the
the Financial Regulation.
regions whose development is lagging behind, including
those receiving transitional support. In order to take
account of the particularly difficult situation of Member
(75) Additional general provisions are necessary in relation to
States suffering from the crisis, and in accordance with
the specific functioning of the Funds. In particular, in
Council Regulation (EU, Euratom) No 1311/2013 ( 3 ), the
order to increase their added value, and to enhance
Commission should review the total allocations of all
their contribution to the priorities of the Union
Member States in 2016 on the basis of the then
strategy for smart, sustainable and inclusive growth and
available most recent statistics and, where there is a
the Fund-specific missions pursuant to their Treaty-based
cumulative divergence of more than +/- 5 %, adjust
objectives, the functioning of the Funds should be
those allocations. The required adjustment should be
simplified and concentrated on the Investment for
spread in equal proportions over the years 2017-2020.
growth and jobs goal and European territorial
cooperation goal.
( 1 ) 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).
(76) Additional
provisions
for
the
specific
functioning
of
the
( 2 ) Commission Regulation (EC) No 105/2007 of 1 February 2007
EAFRD and the EMFF are set out in the relevant sector-
amending the annexes to Regulation (EC) No 1059/2003 of the
European Parliament and of the Council on the establishment of a
specific legislation.
common classification of territorial units for statistics (NUTS)
(OJ L 39, 10.2.2007, p. 1).
( 3 ) Regulation (EU, Euratom) No 1311/2013 of the Council of
2 december 2013 laying down the multiannual financial
(77) In
order
to
promote
the
TFEU
objectives
of
economic,
framework for the years 2014-2020 (See page 884 of this Official
social and territorial cohesion, the Investment for growth
Journal).

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EN
20.12.2013 Official
Journal
of
the
European
Union L
347/331
(80) In
order
to
encourage
the
necessary
acceleration
of
devel
allocations per Member State higher than 110 % of their
opment of infrastructure in transport and energy as well
level in real terms for the 2007–2013 programming
as ICT across the Union, a Connecting Europe Facility
period.
(CEF) is created, in accordance with Regulation (EU)
1316/2013 of the European Parliament and of the Coun
cil ( 1 ). Support should be provided from the Cohesion
Fund to projects implementing core networks or for
(86) With
a
view
to
ensuring
an
appropriate
allocation
to
each category of regions, resources from the Funds
projects and horizontal activities identified in Part I of
should not be transferred between less developed, tran
the Annex to that Regulation.
sition and more developed regions except in duly
justified circumstances linked to the delivery of one or
more thematic objectives. Such transfers should involve
no more than 3 % of the total appropriation for that
(81) The
allocation
of
the
annual
appropriations
from
the
category of region.
Funds to a Member State should be limited to a ceiling

that would be fixed taking into account the GDP of that
particular Member State.
(87) In
order
to
ensure
a
genuine
economic
impact,
support
from the Funds should not replace public or equivalent
structural expenditure by Member States under the terms
(82) It is necessary to fix the limits of resources for the
of this Regulation. In addition, so that the support from
Investment for growth and jobs goal and to adopt
the Funds takes into account a broader economic
objective criteria for their allocation to regions and
context, the level of public expenditure should be
Member States. Member States should concentrate
determined with reference to the general macroeconomic
support to ensure sufficient investment is targeted at
conditions in which the financing takes place based on
youth employment, labour mobility, knowledge, social
the indicators provided in the stability and convergence
inclusion and combating poverty, thus ensuring that
programmes submitted annually by Member States in
the share of the ESF as a percentage of total combined
accordance with Council Regulation (EC)
resources for the Structural Funds and the Cohesion Fund
No 1466/1997 ( 2 ). Verification by the Commission of
at Union level, excluding the support from the Cohesion
the principle of additionality should concentrate on the
Fund for transport infrastructure under the CEF and
Member States in which less developed regions cover at
support from the Structural Funds for aid for the most
least 15 % of the population because of the scale of the
deprived, in Member States is not less than 23,1 %.
financial resources allocated to them.
(88) It is necessary to lay down additional provisions
(83) Given the urgent priority of addressing youth
concerning the programming, management, monitoring
unemployment in the Union's most affected regions, as
and control of operational programmes supported by the
well as in the Union as a whole, a YEI is created and
Funds in order to strengthen the focus on results. In
funded from a specific allocation and from targeted
particular, it is necessary to set out detailed requirements
investment from the ESF to add to and reinforce the
for the content of the operational programmes. This
considerable support already provided through the ESI
should facilitate the presentation of a consistent inter
Funds. The YEI should aim to support young people,
vention logic to tackle the development needs identified,
in particular those not in employment, education or
to set out the framework for performance assessment
training residing in the eligible regions. The YEI should
and to underpin the effective and efficient implemen
be implemented as a part of the Investment for growth
tation of the Funds. As a general principle a priority
and jobs goal.
axis should cover one thematic objective, one Fund and
one category of region. Where appropriate and in order
to increase the effectiveness in a thematically coherent
integrated approach, it should be possible for a priority
(84) In
addition,
in
line
with
the
headline
target
on
poverty
axis to relate to more than one category of region and
reduction, it is necessary to reorient the Fund for
combine one or more complementary investment
European Aid for the Most Deprived to promote social
priorities from the ERDF, ESF and the Cohesion Fund
inclusion. A mechanism should be envisaged which
under one or more thematic objectives.
transfers resources to this instrument from the Structural
Funds' allocations of each Member State.
(89) In
circumstances where a Member State prepares a
maximum of one operational programme for each
(85) Taking
into
account
the
present
economic
circumstances,
Fund, so that both the programmes and the Partnership
the maximum level of transfer (capping) from the Funds
Agreement are prepared at national level, specific
to each individual Member State should not result in
arrangements should be set out to ensure the comple
mentarity of such documents.
( 1 ) Regulation 1316/2013 of the European Parliament and of the
Council of 11 december 2013, establishing the Connecting Europe
( 2 ) Council Regulation (EC) No 1466/97 of 7 July 1997 on the
Facility, amending Regulation (EU) No 913/2010 and repealing
strengthening of the surveillance of budgetary positions and the
Regulations (EC) No 680/2007 and (EC) No 67/2010 (OJ L 348,
surveillance and coordination of economic policies (OJ L 209,
20.12.2013, p. 129).
2.8.1997, p. 1).

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(90) In
order
to
reconcile
the
need
for
concise
operational
(95) For
the
sake
of
continuity
of
implementation,
in
order
to
programmes setting out clear commitments by the
avoid an unnecessary administrative burden as well as for
Member States and the need to allow for flexibility for
the purposes of alignment with the Commission Decision
adjustment to changing circumstances, a distinction
on guidelines on closure of the 2007-2013
should be made between the essential elements of the
programming period, phasing provisions are established
operational programme which are subject to a
for major projects approved under Council Regulation
Commission decision and other elements which are not
(EC) No 1083/2006 ( 1 ) whose implementation period is
subject to a Commission decision and can be amended
expected to extend over the programming period covered
by a Member State. Consequently provision should be
by this Regulation. Subject to certain conditions, there
made for procedures that allow for the amendment of
should be a fast track procedure for the notification and
those non-essential elements at national level without a
approval of a second or subsequent phase of a major
decision by the Commission.
project for which the preceding phase or phases were
approved by the Commission under the 2007-2013
programming period. Each individual phase of the
phased operation, which serves the same overall
(91) With a view to improving complementarities and
objective, should be implemented in accordance with
simplifying implementation, it should be possible to
the rules of the relevant programming period.
combine support from the Cohesion Fund and the
ERDF with support from the ESF in joint operational
programmes under the Investment for growth and jobs
goal.
(96) In
order
to
give
Member
States
the
option
of
imple
menting part of an operational programme using a
result-based approach, it is useful to provide for a joint
(92) Major
projects
represent
a
substantial
share
of
Union
action plan comprising a project or group of projects to
spending and are frequently of strategic importance
be carried out by a beneficiary to contribute to the
with respect to the achievement of the Union strategy
objectives of the operational programme. In order to
for smart, sustainable and inclusive growth. Therefore it
simplify and reinforce the result orientation of the
is justified that operations above certain thresholds
Funds, the management of the joint action plan should
continue to be subject to specific approval procedures
be exclusively based on jointly agreed milestones, outputs
under this Regulation. The threshold should be estab
and results as defined in the Commission decision
lished in relation to total eligible cost after taking
adopting the joint action plan. Control and audit of a
account of expected net revenues with a higher
joint action plan should also be limited to whether it
threshold for transport projects due to the typically
achieves its milestones, outputs and results.
larger size of investments in that sector. To ensure
Consequently, it is necessary to lay down rules on its
clarity, it is appropriate to define the content of a
preparation, content, adoption, financial management
major project application for this purpose. The appli
and control of joint action plans.
cation should contain the necessary information to
provide assurance that the financial contribution from
the Funds does not result in a substantial loss of jobs
in existing locations within the Union.
(97) It is necessary to adopt specific rules in relation to the
functions of the monitoring committee and the annual
reports on implementation of operational programmes
(93) In
order
to
promote
the
preparation
and
implementation
supported by the Funds. Additional provisions for the
of major projects on a sound, economic and technical
specific functioning of the EAFRD are set out in the
basis and to encourage the use of expert advice at an
relevant sector specific legislation.
early stage, where independent experts supported by
technical assistance of the Commission or, in
agreement with the Commission, other independent
experts, are able to provide clear statements on a
major project's feasibility and economic viability, the
Commission approval procedure should be streamlined.
(98) To
ensure
the
availability
of
essential
and
up
to
date
The Commission should be able to refuse approval of the
information on programme implementation, it is
financial contribution only where it establishes a
necessary that Member States provide the Commission
significant weakness in the independent quality review.
with the key data on a regular basis. In order to avoid
an additional burden on Member States, this should be
limited to data collected continuously, and the trans
mission should be performed by way of electronic data
exchange.
(94) In
cases
where
an
independent
quality
review
of
a
major
project has not been undertaken, the Member State
should submit all required information and the
( 1 ) Council Regulation (EC) No 1083/2006 of 11 July 2006 laying
Commission should appraise the major project to
down general provisions on the European Regional Development
Fund, the European Social Fund and the Cohesion Fund and
determine whether the requested financial contribution
repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006,
is justified.
p. 25).

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(99) In order to reinforce the monitoring of the progress with
delivery arrangements in a context where Member States
regard to the implementation of the Funds and to
implement multiple Funds in parallel and it should be
facilitate financial management, it is necessary to ensure
possible for that framework to comprise several
the availability of basic financial data on the progress of
categories of regions.
implementation in a timely manner.
(105) It is necessary to determine the elements for modulating
(100) In accordance with Article 175 TFEU, the Commission is
the co-financing rate from the Funds to priority axes, in
to submit Cohesion Reports to the European Parliament,
particular, to increase the multiplier effect of Union
the Council, the Economic and Social Committee and the
resources. It is also necessary to establish the maximum
Committee of the Regions every three years on the
rates of co-financing by category of region in order to
progress made towards achieving the Union's economic,
ensure that the principle of co-financing is respected
social and territorial cohesion. It is necessary to lay down
through an appropriate level of public or private
provisions concerning the content of this report.
national support.
(101) It is important to bring the achievements of the Funds to
(106) It is necessary for Member States to designate a
the attention of the general public and to raise awareness
managing authority, a certifying authority and a func
of the objectives of cohesion policy. Citizens should have
tionally independent auditing authority for each oper
the right to know how the Union's financial resources are
ational programme. To provide flexibility for Member
invested. The responsibility to ensure that the appropriate
States in setting up control systems, it is appropriate to
information is communicated to the public should lie
provide for the option for the functions of the certifying
with both the managing authorities and the beneficiaries
authority to be carried out by the managing authority.
as well as with Union institutions and advisory bodies.
Member States should also be allowed to designate inter
To ensure more efficiency in communication to the
mediate bodies to carry out certain tasks of the managing
public at large and stronger synergies between the
authority or the certifying authority. Member States
communication activities undertaken at the initiative of
should in that case lay down clearly their respective
the Commission, the resources allocated to communi
responsibilities and functions.
cation actions under this Regulation should also
contribute to covering the corporate communication of
the political priorities of the Union in so far as they are
related to the general objectives of this Regulation.
(107) In order to take account of the specific organisation of
the management and control systems for the Funds and
the EMFF and the need to ensure a proportionate
approach, specific provisions should be laid down in
(102) With a view to strengthening accessibility and trans
relation to the designation of the managing authority
parency of information about funding opportunities
and the certifying authority. In order to avoid an
and project beneficiaries, in each Member State a single
unnecessary administrative burden, the ex ante verifi
website or website portal providing information on all
cation of compliance with the designation criteria
the operational programmes, including the lists of oper
indicated in this Regulation should be limited to the
ations supported under each operational programme,
managing and certifying authority, and, in accordance
should be made available.
with the conditions laid down in this Regulation, no
additional audit work should be required when the
system is essentially the same as in the 2007-2013
programming period. There should be no requirement
(103) For the purpose of ensuring wide dissemination of
to approve the designation by the Commission.
information about the achievements of the Funds and
However, in order to increase legal certainty, Member
the role of the Union therein and to inform potential
States should have the option to submit the documents
beneficiaries about funding opportunities, detailed rules
concerning the designation to the Commission subject to
taking account of the size of the operational programmes
certain conditions laid down in this Regulation. The
in accordance with the principle of proportionality about
monitoring of compliance with the designation criteria
information and communication measures, as well as
carried out on the basis of audit and control
certain technical characteristics of such measures,
arrangements should, where results show non-
should be defined in this Regulation.
compliance with the criteria, give rise to remedial
actions, and possibly to the ending of the designation.
(104) In order to ensure that the allocation for each Fund is
concentrated on the Union strategy for smart, sustainable
(108) The managing authority bears the main responsibility for
and inclusive growth and the Fund-specific missions
the effective and efficient implementation of the Funds
pursuant to their Treaty-based objectives, it is necessary
and the EMFF and thus fulfils a substantial number of
to establish ceilings for the allocation to technical
functions related to programme management and moni
assistance of the Member State. It is also necessary to
toring, financial management and controls as well as
ensure that the legal framework for the programming of
project selection. Accordingly, the managing authority's
technical assistance facilitates the creation of streamlined
responsibilities and functions should be set out.

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(109) The certifying authority should draw up and submit to
(114) To reduce the risk of irregular expenditure being
the Commission payment applications. It should draw up
declared, it should be possible for a certifying authority,
the accounts, certifying their completeness, accuracy and
without any need for additional justification, to include
veracity and that the expenditure entered in them
the amounts which require further verification in an
complies with applicable Union and national rules. The
interim payment application after the accounting year
certifying authority's responsibilities and functions should
in which they were entered into its accounting system.
be set out.
(115) To ensure the appropriate application of the general rules
(110) The audit authority should ensure that audits are carried
on decommitment, the rules established for the Funds
out on the management and control systems, on an
and the EMFF should detail how the deadlines for decom
appropriate sample of operations and on the accounts.
mitment are established.
The audit authority's responsibilities and functions should
be set out. Audits of declared expenditure should be
carried out on a representative sample of operations in
order to enable the results to be extrapolated. As a
(116) In order to apply the requirements of the Financial Regu
general rule, a statistical sampling method should be
lation to the financial management of the Funds and the
used in order to provide a reliable representative
EMFF, it is necessary to set out procedures for the prep
sample. Nevertheless, audit authorities should be able to
aration, examination and acceptance of accounts which
use in duly justified circumstances a non-statistical
should ensure a clear basis and legal certainty for these
sampling method provided that the conditions laid
arrangements. In addition, in order to allow a Member
down in this Regulation are complied with.
State properly to fulfil its responsibilities, it should be
possible for the Member State to exclude amounts
which are the subject of an ongoing assessment of
legality and regularity.
(111) Without prejudice to the Commission's powers as
regards financial control, cooperation between the
Member States and the Commission in this field should
be increased and criteria should be established which
allow the Commission to determine, in the context of
(117) In order to reduce the administrative burden on bene
its strategy of control of national systems, the level of
ficiaries, specific time limits should be set out during
assurance it should obtain from national audit bodies.
which the managing authorities are obliged to ensure

the availability of documents for operations following
submission of expenditure or completion of an oper
ation. In accordance with the principle of proportionality,
the period for keeping the documents should be differ
(112) In addition to common rules on financial management
entiated depending on the total eligible expenditure of an
for the ESI Funds, additional provisions for the Funds
operation.
and the EMFF should be laid down. In particular, with
a view to ensuring reasonable assurance for the
Commission prior to the acceptance of accounts, appli
cations for interim payments should be reimbursed, at a
rate of 90 % of the amount resulting from applying the
(118) As accounts are verified and accepted every year, a
co-financing rate for each priority, laid down in the
significant simplification of the closure procedure
decision adopting the operational programme, to the
should be introduced. The final closure of the
eligible expenditure for the priority. The outstanding
programme should therefore be based only on the
amounts due should be paid to the Member States
documents relating to the final accounting year and the
upon acceptance of accounts, provided that the
final implementation report or the last annual implemen
Commission is able to conclude that the accounts are
tation report, without any need to provide any additional
complete, accurate and true.
documents.
(113) Beneficiaries should receive the support in full no later
(119) In order to safeguard the Union's financial interests and
than 90 days from the date of submission of the
provide the means to ensure effective programme imple
payment claim by the beneficiary, subject to the avail
mentation, provisions should be laid down allowing for
ability of funding from initial and annual pre-financing
the suspension by the Commission of payments at the
and interim payments. The managing authority should be
level of priorities or operational programmes.
able to interrupt the deadline where supporting
documents are incomplete or there is evidence of irregu
larity requiring further investigation. Initial and annual
pre-financing should be provided for to ensure that
(120) In order to provide legal certainty for Member States, it is
Member States have sufficient means to implement
appropriate to lay down the specific arrangements and
programmes under such arrangements. Annual pre-
procedures for financial corrections by Member States
financing should be cleared each year with the
and by the Commission in respect of the Funds and
acceptance of accounts.
the EMFF respecting the principle of proportionality.

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(121) It is necessary to establish a legal framework which
and micro-credit, the adjustment of the flat rate for net
provides robust management and control systems at
revenue generating operations in specific sectors, as well
national and regional level and an appropriate division
as the establishment of a flat rate for certain sectors or
of roles and responsibilities in the context of shared
subsectors within the fields of ICT, research,
management. The role of the Commission should
therefore be specified and clarified and proportionate
rules set out for the application of financial corrections
by the Commission.
development and innovation and energy efficiency and
adding sectors or subsectors, the methodology for the
calculation of the discounted net revenue for net
revenue-generating operations, additional rules on the
(122) The frequency of audits on operations should be propor
replacement of a beneficiary under PPP operations,
tionate to the extent of the Union's support from the
minimum requirements to be included in PPP agreements
Funds and the EMFF. In particular, the number of
which are necessary for the application of a derogation
audits carried out should be reduced where the total
concerning eligibility of expenditure, the definition of the
eligible expenditure for an operation does not exceed
flat rate applied to indirect costs for grants based on
EUR 200 000 for the ERDF and the Cohesion Fund,
existing methods and corresponding rates applicable in
and EUR 150 000 for the ESF, and EUR 100 000 for
Union policies, the methodology to be used in carrying
the EMFF. Nevertheless, it should be possible to carry
out the quality review of a major project, the criteria for
out audits at any time where there is evidence of an
determining the cases of irregularity to be reported, the
irregularity or fraud, or, following closure of a
data to be provided and the conditions and procedures to
completed operation, as part of an audit sample. The
be applied to determine whether amounts which are
Commission should be able to review the audit trail of
irrecoverable shall be reimbursed by the responsibilities
the audit authority or take part in on-the-spot audits of
of Member States, the data to be recorded and stored in
the audit authority. Where the Commission does not
computerised form within monitoring systems estab
obtain the necessary assurance as to the effective func
lished by managing authorities, the minimum
tioning of the audit authority by those means, the
requirements for audit trails, the scope and content of
Commission should be able to carry out a re-
audits and the methodology for sampling, the use of data
performance of the audit activity where this is in
collected during audits, and the criteria for determining
accordance with internationally accepted audit standards.
serious deficiencies in the effective functioning of
In order that the level of auditing by the Commission is
management and control systems, for establishing the
proportionate to the risk, the Commission should be able
level of financial correction to be applied and for
to reduce its audit work in relation to operational
applying flat rates or extrapolated financial corrections.
programmes where there are no significant deficiencies
It is of particular importance that the Commission carry
or where the audit authority can be relied on. In order to
out appropriate consultations during its preparatory
reduce the administrative burden on beneficiaries, specific
work, including at expert level. The Commission, when
rules should be introduced to reduce the risk of overlap
preparing and drawing up delegated acts, should ensure a
between audits of the same operations by various insti
simultaneous, timely and appropriate transmission of
tutions, namely the European Court of Auditors, the
relevant documents to the European Parliament and to
Commission and the audit authority.
the Council.
(123) In order to supplement and amend certain non-essential
(124) The Commission should be empowered to adopt, by
elements of this Regulation, the power to adopt acts in
means of implementing acts, as regards all the ESI
accordance with Article 290 TFEU should be delegated to
Funds, decisions approving the elements of Partnership
the Commission in respect of a European code of
Agreements and their amendments, decisions approving
conduct on partnership, supplements and amendments
elements of the revised Partnership Agreement, decisions
of Sections 4 and 7 of the CSF, criteria for determining
on the programmes and priorities which have achieved
the level of financial correction to be applied, specific
their milestones and can benefit from the allocation of
rules on the purchase of land and combination of
the performance reserve, decisions on the amendment of
technical support with financial instruments, the role,
programmes as consequence of corrective actions
liabilities and responsibility of bodies implementing
concerning the transfer of financial allocations to other
financial instruments, the management and control of
programmes, decisions on annual plans of actions to be
financial instruments, the withdrawal of payments to
financed from technical assistance at the initiative of the
financial instruments and the consequent adjustments
Commission, and, in the case of decommitment,
in respect of applications for payments, the establishment
decisions to amend decisions adopting programmes;
of a system of capitalisation of annual instalments for
and as regards the ERDF, the ESF and the Cohesion
financial instruments, the specific rules setting out the
Fund, decisions identifying the regions and Member
criteria for determining management costs and fees on
States fulfilling the Investment for growth and jobs
the basis of performance and the applicable thresholds as
criteria, decisions setting out the annual breakdown of
well as rules for the reimbursement of capitalised
commitment appropriations to the Member States,
management costs and fees for equity-based instruments
decisions setting out the amount to be transferred from

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each Member State's Cohesion Fund allocation to the
acts relating to the methodology for providing
CEF, decisions setting out the amount to be transferred
information on the support for climate change objectives,
from each Member State's Structural Funds allocation to
the detailed arrangements to ensure a consistent
aid for the most deprived, decisions accepting transfers of
approach for determining in the performance
parts of appropriations for the European territorial
framework the milestones and targets for each priority
cooperation goal to the Investment for growth and
and for assessing the achievement of the milestones and
jobs goal, decisions whether or not to carry out a
targets, standard terms and conditions for monitoring of
financial correction in the case of
financial instruments, the detailed arrangements for the
transfer and management of programme contributions
managed by the bodies implementing financial instru
ments, a model of the funding agreement concerning
the joint uncapped guarantee and securitisation
financial instruments in favour of SMEs, the models to
non-compliance with additionality, decisions adopting
be used when submitting additional information
and amending operational programmes, decisions
concerning financial instruments with the applications
refusing the financial contribution to a major project,
for payments to the Commission and when reporting
decisions on the approval of a financial contribution to
on financial instruments to the Commission, the terms
a selected major project and the extension of the period
and conditions for the electronic data exchange system
for the realisation of the condition related to the
for management and control, the nomenclature, based on
approval of major projects and decisions on joint
which the categories of intervention are to be defined
action plans; and as regards the ERDF, the ESF, the
concerning
Cohesion Fund and the EMFF, decisions on non-
acceptance of the accounts and the amount chargeable
if the accounts were not accepted, decisions suspending
interim payments and decisions on financial corrections.
the priority axis in operational programmes, the format
for notification of the selected major project, the
technical characteristics of information and communi
(125) In order to ensure uniform conditions for the implemen
cation measures for the operation and instructions for
tation of this Regulation, implementing powers should be
creating the emblem and the definition of its standard
conferred on the Commission in respect of the model to
colours, the model to be used when submitting financial
be used when submitting the progress report, the model
data to the Commission for monitoring purposes,
of operational programme for the Funds, methodology to
detailed rules on the exchange of information between
be used in carrying out the cost-benefit analysis on major
beneficiaries and managing authorities, certifying auth
projects, the format for information on major projects,
orities, audit authorities and intermediate bodies, the
the model for the joint action plan, the model of the
model for the report and the opinion of the independent
annual and final implementation reports, the frequency
audit body and the description of the functions and
of the reporting of irregularities and the reporting format
procedures in place for the managing authorities and,
to be used, the model for the management declaration,
where appropriate, of the certifying authorities, the
and the models for the audit strategy, opinion and
technical specifications of the management and control
annual control report. Those powers should be
system, the model for payment applications and the
exercised in accordance with Regulation (EU)
model for the accounts should be adopted in accordance
No 182/2011 of the European Parliament and of the
with the examination procedure as established in
Council ( 1 ).
Article 5 of Regulation (EU) No 182/2011.
(126) In order to ensure the necessary input and better
involvement of Member States when the Commission
(127) For certain implementing acts to be adopted in
exercises its implementing powers with regard to this
accordance with the examination procedure laid down
Regulation in certain particularly sensitive policy areas
in Article 5 of Regulation (EU) No 182/2011 the
relating to the ESI Funds and in order to strengthen
potential impact and implications are of such high
the Member States' role in adopting uniform conditions
significance to Member States that an exception from
in such areas or other executive measures with
the general rule is justified. Accordingly, where no
substantial implications or with a potentially significant
opinion is delivered by the committee, the Commission
impact on either the national economy, the national
should not adopt the draft implementing act. Those
budget or on the proper functioning of the public
implementing acts relate to setting out the methodology
administration of the Member States, the implementing
for providing information on the support for climate
change objectives; determining the methodology for
milestones and targets with regard to the performance
( 1 ) Regulation (EU) No 182/2011 of the European Parliament and of
framework; establishing the standard terms and
the Council of 16 February 2011 laying down the rules and general
conditions in relation to financial instruments; laying
principles concerning mechanisms for control by Member States of
the Commission's exercise of implementing powers (OJ L 55,
down the detailed arrangements for the transfer and
28.2.2011, p. 13).
management of programme contributions with regard

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to certain financial instruments; adopting a model of the
HAVE ADOPTED THIS REGULATION:
funding agreement concerning the joint uncapped
guarantee and securitisation financial instruments in
favour of SMEs; establishing the model to be used
PART ONE
when reporting on financial instruments to the
Commission; determining the nomenclature, based on
SUBJECT-MATTER AND DEFINITIONS
which the categories of intervention can be defined
Article 1
concerning the priority axis in operational programmes;
concerning the technical characteristics of information
Subject-matter
and communication measures for the operation and
instructions for creating the emblem and a definition
This Regulation lays down the common rules applicable to the
of the standard colours; laying down the technical spec
European Regional Development Fund (ERDF), the European
ifications of recording and data-storing in relation to the
Social Fund (ESF), the Cohesion Fund, the European Agricultural
management and control system. The third subparagraph
Fund for Rural Development (EAFRD) and the European
of Article 5(4) of Regulation (EU) No 182/2011 should
Maritime and Fisheries Fund (EMFF), which operate under a
therefore apply to those implementing acts.
common framework (the 'European Structural and Investment'

- 'ESI Funds'). It also lays down the provisions necessary to
ensure the effectiveness of the ESI Funds and their coordination
with one another and with other Union instruments. The
common rules applying to the ESI Funds are set out in Part
Two.
(128) Since this Regulation replaces Regulation (EC)
No 1083/2006, that Regulation should therefore be
repealed. Nevertheless, this Regulation should not affect
Part Three lays down the general rules governing the ERDF, the
either the continuation or modification of assistance
ESF (together referred to as the 'Structural Funds') and the
approved by the Commission on the basis of Regulation
Cohesion Fund concerning the tasks, priority objectives and
(EC) No 1083/2006 or any other legislation applying to
organisation of the Structural Funds and the Cohesion Fund
that assistance on 31 December 2013. Applications
(the 'Funds'), the criteria that Member States and regions are
made or approved under Regulation (EC) No 1083/2006
required to fulfil in order to be eligible for support from the
should therefore remain valid. Special transitional rules
Funds, the financial resources available and the criteria for their
should be also laid down by way of derogation from
allocation.
point (b) of Article 59(1) of Regulation (EC)
No 1083/2006 as to when a managing authority can
carry out the functions of the certifying authority for
Part Four lays down general rules applicable to the Funds and
operational programmes, implemented under the
the EMFF on management and control, financial management,
previous legislative framework, for the purposes of the
accounts and financial corrections.
Commission assessment in accordance with Article 73(3)
of the Regulation (EC) No 1083/2006 when applying
Article 123(5) of this Regulation and concerning the
The rules set out in this Regulation shall apply without
approval procedure of major projects under point (a) of
prejudice to the provisions laid down in Regulation (EU) No
Article 102(1) of this Regulation.
1306/2013 of the European Parliament and of the Council ( 1 )
and to the specific provisions laid down in the following Regu
lations (the 'Fund-specific Regulations') in accordance with the
fifth paragraph of this Article:
(129) Since the objective of this Regulation, namely to
strengthen economic, social and territorial cohesion
(1) Regulation (EU) No 1301/2013 (the 'ERDF Regulation');
cannot be sufficiently achieved by the Member States
by reason of the extent of the disparities between the
levels of development of the various regions and the
(2) Regulation (EU) No 1304/2013 (the 'ESF Regulation');
backwardness of the least favoured regions and the
limit on the financial resources of the Member States
and regions, but can rather be better achieved at Union
(3) Regulation (EU) No 1300/2013 (the 'CF Regulation');
level, the Union may adopt measures, in accordance with
the principle of subsidiarity as set out in Article 5 TEU.
In accordance with the principle of proportionality, as set
(4) Regulation (EU) No 1299/2013 (the 'ETC Regulation');
out in that Article, this Regulation does not go beyond
what is necessary in order to achieve that objective.
(5) Regulation (EU) No 1305/2013 (the 'EAFRD Regulation');
and
( 1 ) Regulation (EU) No 1306/2013 of the European Parliament and of
(130) In order to allow for the prompt application of the
the Council of 17 December 2013 on the financing, management
measures provided for in this Regulation, this Regulation
and monitoring of the common agriculture policy and repealing
Council Regulations (EEC) No
352/78, (EC) No
165/94, (EC)
should enter into force on the day following that of its
No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC)
publication in the Official Journal of the European Union,
No 485/2008 (See page 549 of this Official Journal).

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(6) a future Union legal act establishing the conditions for the
(4) 'Fund-specific rules' means the provisions laid down in, or
financial support for maritime and fisheries policy for the
established on the basis of, Part Three or Part Four of this
programming period 2014 - 2020 (the 'EMFF Regulation").
Regulation or a Regulation governing one or more of the
ESI Funds listed in the fourth paragraph of Article 1;
Part Two of this Regulation shall apply to all the ESI Funds
except when it explicitly allows for derogations. Parts Three and
Four of this Regulation shall establish complementary rules to
(5) 'programming' means the process of organisation,
Part Two that apply respectively to the Funds and to the Funds
decision-making and allocation of financial resources in
and the EMFF and may explicitly allow for derogations in the
several stages, with the involvement of partners in
Fund-specific Regulations concerned. The Fund-specific Regu
accordance with Article 5, intended to implement, on a
lations may establish complementary rules to Part Two of this
multi-annual basis, joint action by the Union and the
Regulation for the ESI Funds, to Part Three of this Regulation
Member States to achieve the objectives of the Union
for the Funds and to Part Four of this Regulation for the Funds
strategy for smart, sustainable and inclusive growth;
and the EMFF. The complementary rules in the Fund-specific
Regulations shall not be in contradiction with Parts Two, Three
or Four of this Regulation. In case of doubt about the appli
cation between provisions, Part Two of this Regulation shall
(6) 'programme' means an 'operational programme' as referred
prevail over the Fund-specific rules, and Parts Two, Three and
to in Part Three or Part Four of this Regulation and in the
Four of this Regulation shall prevail over the Fund-specific
EMFF Regulation, and 'rural development programme' as
Regulations.
referred to in the EAFRD Regulation;
Article 2
(7) 'programme area' means a geographical area covered by a
Definitions
specific programme or, in the case of a programme
For the purposes of this Regulation, the following definitions
covering more than one category of region, the
apply;
geographical area corresponding to each separate
category of region;
(1) 'Union strategy for smart, sustainable and inclusive
growth' means the targets and shared objectives guiding
the action of Member States and the Union set out in the
(8) 'priority' in Parts Two and Four of this Regulation means
Conclusions adopted by the European Council of 17 June
the 'priority axis' referred to in Part Three of this Regu
2010 as Annex I (New European Strategy for Jobs and
lation for ERDF, ESF and the Cohesion Fund and the
Growth, EU Headline Targets), Council Recommendation
'Union priority' referred to in the EMFF Regulation and
of 13 July 2010
(
in the EAFRD Regulation;

1 ) and in Council Decision
2010/707/EU ( 2 ), and any revision of such targets and
shared objectives;
(9) 'operation' means a project, contract, action or group of
projects selected by the managing authorities of the
(2) 'a strategic policy framework' means a document or a set
programmes concerned, or under their responsibility,
of documents established at national or regional level,
which sets out a limited number of coherent priorities
that contributes to the objectives of a priority or priorities;
established on the basis of evidence and a timeframe for
in the context of financial instruments, an operation is
constituted by the financial contributions from a
the implementation of those priorities and which may
programme to financial instruments and the subsequent
include a monitoring mechanism;
financial support provided by those financial instruments;
(3) 'smart specialisation strategy' means the national or
regional innovation strategies which set priorities in
(10) 'beneficiary' means a public or private body and, for the
order to build competitive advantage by developing and
purposes of the EAFRD Regulation and of the EMFF Regu
matching research and innovation own strengths to
lation only, a natural person, responsible for initiating or
business needs in order to address emerging opportunities
both initiating and implementing operations; and in the
and market developments in a coherent manner, while
context of State aid schemes, as defined in point 13 of this
avoiding duplication and fragmentation of efforts; a
Article, the body which receives the aid; and in the context
smart specialisation strategy may take the form of, or be
of financial instruments under Title IV of Part Two of this
included in, a national or regional research and innovation
Regulation, it means the body that implements the
(R&I) strategic policy framework;
financial instrument or the fund of funds as appropriate;
( 1 ) Council Recommendation of 13 July 2010 on broad guidelines for
the economic policies of the Member States and of the Union
(OJ L 191, 23.7.2010, p. 28).
(11) 'financial instruments' means financial instruments as
( 2 ) Council Decision 2010/707/EU of 21 October 2010 on guidelines
for the employment policies of the Member States (OJ L 308,
defined in the Financial Regulation, save where otherwise
24.11.2010, p. 46).
provided in this Regulation;

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(12) 'final recipient' means a legal or natural person receiving
certifying authority, or which carries out duties on behalf
financial support from a financial instrument;
of such an authority, in relation to beneficiaries imple
menting operations;
(13) 'State aid' means aid falling under Article 107(1) TFEU
which shall be deemed for the purposes of this Regulation
(19) 'community-led local development strategy' means a
also to include de minimis aid within the meaning of
coherent set of operations the purpose of which is to
Commission Regulation (EC) No
1998/2006
( 1 ),
meet local objectives and needs, and which contributes
Commission Regulation (EC) No
1535/2007
( 2 ) and
to achieving the Union strategy for smart, sustainable
Commission Regulation (EC) No 875/2007 ( 3 );
and inclusive growth, and which is designed and imple
mented by a local action group;
(14) 'completed operation' means an operation that has been
physically completed or fully implemented and in respect
(20) 'Partnership Agreement' means a document prepared by a
of which all related payments have been made by bene
Member State with the involvement of partners in line
ficiaries and the corresponding public contribution has
with the multi-level governance approach, which sets out
been paid to the beneficiaries;
that Member State's strategy, priorities and arrangements
for using the ESI Funds in an effective and efficient way so
as to pursue the Union strategy for smart, sustainable and
(15) 'public expenditure' means any public contribution to the
inclusive growth, and which is approved by the
financing of operations the source of which is the budget
Commission following assessment and dialogue with the
of national, regional or local public authorities, the budget
Member State concerned;
of the Union related to the ESI Funds, the budget of public
law bodies or the budget of associations of public auth
orities or of public law bodies and, for the purpose of
(21) 'category of regions' means the categorisation of regions as
determining the co-financing rate for ESF programmes or
'less developed regions', 'transition regions' or 'more
priorities, may include any financial resources collectively
developed regions' in accordance with Article 90(2);
contributed by employers and workers;
(22) 'request for payment' means a payment application or
(16) 'public law body' means any body governed by public law
declaration of expenditure submitted by the Member
within the meaning of point 9 of Article 1 of Directive
State to the Commission;
2004/18/EC of the European Parliament and of the Coun
cil ( 4 ) and any European grouping of territorial cooperation
(EGTC) established in accordance with Regulation (EC)
(23) 'EIB' means the European Investment Bank, the European
No 1082/2006 of the European Parliament and of the
Investment Fund or any subsidiary of the European
Council ( 5 ), regardless of whether the EGTC is considered
Investment Bank;
to be a public law body or a private law body under the
relevant national implementing provisions;
(24) 'Public private partnerships' (PPPs) means forms of
cooperation between public bodies and the private
(17) 'document' means a paper or an electronic medium
sector, which aim to improve the delivery of investments
bearing information of relevance in the context of this
in infrastructure projects or other types of operations,
Regulation;
delivering public services through risk sharing, pooling
of private sector expertise or additional sources of capital;
(18) 'intermediate body' means any public or private body
which acts under the responsibility of a managing or
(25) 'PPP operation' means an operation which is implemented
or intended to be implemented under a public-private-
( 1 ) Commission Regulation (EC) No 1998/2006 of 15 December 2006
partnership structure;
on the application of Articles 87 and 88 of the Treaty to de minimis
aid (OJ L 379, 28.12.2006, p. 5).
( 2 ) Commission Regulation (EC) No 1535/2007 of 20 December 2007
on the application of Articles 87 and 88 of the EC Treaty to de
(26) 'escrow account' means a bank account covered by a
minimis aid in the sector of agricultural production (OJ L 337,
written agreement between a managing authority or an
21.12.2007, p. 35).
intermediate body and the body implementing a
( 3 ) Commission Regulation (EC) No 875/2007 of 24 July 2007 on the
financial instrument, or, in the case of a PPP operation,
application of Articles 87 and 88 of the EC Treaty to de minimis aid
in the fisheries sector and amending Regulation (EC) No 1860/2004
a written agreement between a public body beneficiary and
(OJ L 193, 25.7.2007, p. 6).
the private partner approved by the managing authority or
( 4 ) Directive 2004/18/EC of the European Parliament and of the
an intermediate body, set up specifically to hold funds to
Council of 31 March 2004 on the coordination of procedures for
be paid out after the eligibility period, exclusively for the
the award of public works contracts, public supply contracts and
purposes provided for in point (c) of Article 42(1),
public service contracts (OJ L 134, 30.4.2004, p. 114).
Article 42(2), Article 42(3) and Article 64, or a bank
( 5 ) Regulation (EC) No 1082/2006 of the European Parliament and of
the Council of 5 July 2006 on a European grouping of territorial
account set up on terms providing equivalent guarantees
cooperation (EGTC) (OJ L 210, 31.7.2006, p. 19).
on the payments out of the funds;

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(27) 'fund of funds' means a fund set up with the objective of
or regional context through actions or measures
contributing support from a programme or programmes
undertaken within such a priority;
to several financial instruments. Where financial
instruments are implemented through a fund of funds,
the body implementing the fund of funds shall be
considered to be the only beneficiary within the meaning
(35) 'relevant country-specific recommendations adopted in
of point 10 of this Article;
accordance with Article 121(2) TFEU' and 'relevant
Council recommendations adopted in accordance with
Article 148(4) TFEU' mean recommendations relating to
structural challenges which it is appropriate to address
(28) 'SME' means a micro, small or medium sized enterprise as
through multiannual investments that fall directly within
defined in Commission Recommendation 2003/361/EC ( 1 );
the scope of the ESI Funds as set out in the Fund-specific
Regulations;
(29) 'accounting year', means, for the purposes of Part Three
and Part Four, the period from 1 July to 30 June, except
(36) 'irregularity' means any breach of Union law, or of
for the first accounting year of the programming period, in
national law relating to its application, resulting from an
respect of which it means the period from the start date
act or omission by an economic operator involved in the
for eligibility of expenditure until 30 June 2015. The final
implementation of the ESI Funds, which has, or would
accounting year shall be from 1 July 2023 to 30 June
have, the effect of prejudicing the budget of the Union
2024;
by charging an unjustified item of expenditure to the
budget of the Union.
(30) 'financial year', means, for the purposes of Part Three and
(37) 'economic operator' means any natural or legal person or
Part Four, the period from 1 January to 31 December;
other entity taking part in the implementation of
assistance from the ESI Funds, with the exception of a
Member State exercising its prerogatives as a public auth
ority;
(31) 'macroregional strategy' means an integrated framework
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
(38) 'systemic irregularity' means any irregularity, which may be
relating to Member States and third countries located in
of a recurring nature, with a high probability of occurrence
the same geographical area which thereby benefit from
in similar types of operations, which results from a serious
strengthened cooperation contributing to achievement of
deficiency in the effective functioning of a management
economic, social and territorial cohesion;
and control system, including a failure to establish appro
priate procedures in accordance with this Regulation and
the Fund-specific rules;
(32) 'sea basin strategy' means a structured framework of
cooperation in relation to a given geographical area,
developed by Union institutions, Member States, their
(39) 'serious deficiency in the effective functioning of a
regions and where appropriate third countries sharing a
management and control system' means, for the
sea basin; a sea basin strategy takes into account the
purposes of implementation of the Funds and the EMFF
geographic, climatic, economic and political specificities
under Part Four, a deficiency for which substantial
of the sea basin;
improvements in the system are required, which exposes
the Funds and the EMFF to a significant risk of irregular
ities, and the existence of which is incompatible with an
unqualified audit opinion on the functioning of the
(33) 'applicable ex ante conditionality' means a concrete and
management and control system.
precisely pre-defined critical factor, which is a prerequisite
for and has a direct and genuine link to, and direct impact
on, the effective and efficient achievement of a specific
objective for an investment priority or a Union priority;
Article 3
Calculation of time limits for Commission decisions
Where, pursuant to Articles 16(2) and (3), 29(3), 30 (2) and (3),
(34) 'specific objective' means the result to which an investment
102(2), 107(2), and 108(3), a time limit is set for the
priority or Union priority contributes in a specific national
Commission to adopt or amend a decision, by means of an
implementing act, that time limit shall not include the period
which starts on the date following the date on which the
( 1 ) Commission Recommendation of 6 May 2003 concerning the defi
nition of micro, small and medium-sized enterprises (OJ L 124,
Commission sends its observations to the Member State and
20.5.2003, p. 36).
lasts until the Member State responds to the observations.

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PART TWO
7. The part of the budget of the Union allocated to the ESI
Funds shall be implemented within the framework of shared
COMMON PROVISIONS APPLICABLE TO THE ESI
management between the Member States and the Commission,
FUNDS
in accordance with Article 59 of the Financial Regulation, with
TITLE I
the exception of the amount of support from the Cohesion
Fund transferred to the CEF referred to in Article 92(6) of
PRINCIPLES OF UNION SUPPORT FOR THE ESI FUNDS
this Regulation, innovative actions at the initiative of the
Article 4
Commission under Article 8 of the ERDF Regulation,
technical assistance at the initiative of the Commission and
General principles
the support for direct management under the EMFF Regulation.
1. The
ESI
Funds
shall
provide
support,
through
multi-annual
programmes, which complements national, regional and local
intervention, to deliver the Union strategy for smart, sustainable
8. The
Commission
and
the
Member
States
shall
respect
the
and inclusive growth, as well as the Fund-specific missions
principle of sound financial management in accordance with
pursuant to their Treaty-based objectives, including economic,
Article 30 of the Financial Regulation.
social and territorial cohesion taking account of the relevant
Europe 2020 Integrated Guidelines and the relevant country-
specific recommendations adopted in accordance with
9. The
Commission
and
the
Member
States
shall
ensure
the
Article 121(2) TFEU, and of the relevant Council recommen
effectiveness of the ESI Funds during preparation and imple
dations adopted in accordance with Article 148(4) TFEU and
mentation, in relation to monitoring, reporting and evaluation.
where appropriate at national level, the National Reform
Programme.
10. The
Commission
and
the
Member
States
shall
carry
out
their respective roles in relation to the ESI Funds with the aim
2. The
Commission
and
the
Member
States
shall
ensure, of reducing the administrative burden on beneficiaries.
taking account of the specific context of each Member State,
that support from the ESI Funds is consistent with the relevant
policies, horizontal principles referred to in Articles 5, 7 and 8
and priorities of the Union, and that it is complementary to
Article 5
other instruments of the Union.
Partnership and multi-level governance
1. For
the
Partnership
Agreement
and
each
programme,
each
Member State shall in accordance with its institutional and legal
3. Support
from
the
ESI
Funds
shall
be
implemented
in
close framework organise a partnership with the competent regional
cooperation between the Commission and the Member States in
and local authorities. The partnership shall also include the
accordance with the principle of subsidiarity.
following partners:
4. Member
States,
at
the
appropriate
territorial
level,
in (a) competent urban and other public authorities;
accordance with their institutional, legal and financial
framework, and the bodies designated by them for that
purpose shall be responsible for preparing and implementing
(b) economic and social partners; and
programmes and carrying out their tasks, in partnership with
the relevant partners referred to in Article 5, in compliance with
this Regulation and the Fund-specific rules.
(c) relevant bodies representing civil society, including environ
mental partners, non-governmental organisations, and
bodies responsible for promoting social inclusion, gender
5. Arrangements for the implementation and use of the ESI
equality and non-discrimination.
Funds, and in particular the financial and administrative
resources required for the preparation and implementation of
programmes, in relation to monitoring, reporting, evaluation,
2. In
accordance
with
the
multi-level
governance
approach,
management and control, shall respect the principle of propor
the partners referred to in paragraph 1 shall be involved by
tionality having regard to the level of support allocated and
Member States in the preparation of Partnership Agreements
shall take into account the overall aim of reducing the adminis
and progress reports and throughout the preparation and imple
trative burden on bodies involved in the management and
mentation of programmes, including through participation in
control of the programmes.
the monitoring committees for programmes in accordance
with Article 48.
6. In
accordance
with
their
respective
responsibilities,
the
Commission and the Member States shall ensure coordination
3. The
Commission
shall
be
empowered
to
adopt
a
delegated
between the ESI Funds and between the ESI Funds and other
act in accordance with Article 149 to provide for a European
relevant Union policies, strategies and instruments, including
code of conduct on partnership (the 'code of conduct') in order
those in the framework of the Union's external action.
to support and facilitate Member States in the organisation of

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partnership in accordance with paragraphs 1 and 2 of this
The provisions of the code of conduct shall not in any way
Article. The code of conduct shall set out the framework
contradict the relevant provisions of this Regulation or the
within which the Member States, in accordance with their insti
Fund-specific rules.
tutional and legal framework as well as their national and
regional competences, shall pursue the implementation of part
nership. The code of conduct, while fully respecting the prin
4. The
Commission
shall
notify
the
delegated
act,
referred
to
ciples of subsidiarity and proportionality, shall lay down the
in paragraph 3 of this Article, on the European code of conduct
following elements:
on partnership, simultaneously to the European Parliament and
to the Council by 18 April 2014. That delegated act shall not
specify a date of application that is earlier than the date of its
adoption.
(a) the main principles concerning transparent procedures to be
followed for the identification of the relevant partners
including, where appropriate, their umbrella organisations
5. An
infringement
of
any
obligation
imposed
on
Member
in order to facilitate Member States in designating the
most representative relevant partners, in accordance with
States either by this Article or by the delegated act adopted
their institutional and legal framework;
pursuant to paragraph 3 of this Article, shall not constitute
an irregularity leading to a financial correction pursuant to
Article 85.
(b) the main principles and good practices concerning the
involvement of the different categories of relevant partners
6. At
least
once
a
year,
for
each
ESI
Fund,
the
Commission
set out in paragraph 1 in the preparation of the Partnership
shall consult the organisations which represent the partners at
Agreement and programmes, the information to be
Union level on the implementation of support from that ESI
provided concerning their involvement, and at the various
Fund and shall report to the European Parliament and the
stages of implementation;
Council on the outcome.
Article 6
(c) the good practices concerning the formulation of the rules
of membership and internal procedures of monitoring
Compliance with Union and national law
committees to be decided, as appropriate, by the Member
Operations supported by the ESI Funds shall comply with
States or the monitoring committees of programmes in
applicable Union law and the national law relating to its appli
accordance with the relevant provisions of this Regulation
cation ('applicable law').
and the Fund-specific rules;
Article 7
(d) the main objectives and good practices in cases where the
Promotion of equality between men and women and non-
managing authority involves the relevant partners in the
discrimination
preparation of calls for proposals and in particular good
practices for avoiding potential conflicts of interest in
The Member States and the Commission shall ensure that
cases where there is a possibility of relevant partners also
equality between men and women and the integration of
being potential beneficiaries, and for the involvement of the
gender perspective are taken into account and promoted
relevant partners in the preparation of progress reports and
throughout the preparation and implementation of
in relation to monitoring and evaluation of programmes in
programmes, including in relation to monitoring, reporting
accordance with the relevant provisions of this Regulation
and evaluation.
and the Fund-specific rules;
The Member States and the Commission shall take appropriate
steps to prevent any discrimination based on sex, racial or
(e) the indicative areas, themes and good practices concerning
ethnic origin, religion or belief, disability, age or sexual orien
how the competent authorities of the Member States may
tation during the preparation and implementation of
use the ESI Funds including technical assistance to
programmes. In particular, accessibility for persons with
strengthen the institutional capacity of relevant partners in
disabilities shall be taken into account throughout the prep
accordance with the relevant provisions of this Regulation
aration and implementation of programmes.
and the Fund-specific rules;
Article 8
(f) the role of the Commission in the dissemination of good
Sustainable development
practices;
The objectives of the ESI Funds shall be pursued in line with the
principle of sustainable development and with the Union's
promotion of the aim of preserving, protecting and improving
(g) the main principles and good practices that are apt to
the quality of the environment, as set out in Article 11 and
facilitate the Member States' assessment of the implemen
Article 191(1) TFEU, taking into account the polluter pays
tation of partnership and its added value.
principle.

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The Member States and the Commission shall ensure that envi
(5) promoting climate change adaptation, risk prevention and
ronmental protection requirements, resource efficiency, climate
management;
change mitigation and adaptation, biodiversity, disaster resil
ience, and risk prevention and management are promoted in
the preparation and implementation of Partnership Agreements
(6) preserving and protecting the environment and promoting
and programmes. Member States shall provide information on
resource efficiency;
the support for climate change objectives using a methodology
based on the categories of intervention, focus areas or measures,
as appropriate, for each of the ESI Funds. That methodology
(7) promoting sustainable transport and removing bottlenecks
shall consist of assigning a specific weighting to the support
in key network infrastructures;
provided under the ESI Funds at a level which reflects the extent
to which such support makes a contribution to climate change
mitigation and adaptation goals. The specific weighting assigned
shall be differentiated on the basis of whether the support
(8) promoting sustainable and quality employment and
makes a significant or a moderate contribution towards
supporting labour mobility;
climate change objectives. Where the support does not
contribute towards those objectives or the contribution is insig
nificant, a weighting of zero shall be assigned. In the case of the
(9) promoting social inclusion, combating poverty and any
ERDF, the ESF and the Cohesion Fund weightings shall be
discrimination;
attached to categories of intervention established within the
nomenclature adopted by the Commission. In the case of the
EAFRD weightings shall be attached to focus areas set out in the
(10) investing in education, training and vocational training for
EAFRD Regulation and in the case of the EMFF to measures set
skills and lifelong learning;
out in the EMFF Regulation.
(11) enhancing institutional capacity of public authorities and
The Commission shall set out uniform conditions for each of
stakeholders and efficient public administration.
the ESI Funds for the application of the methodology referred to
in the second paragraph by means of an implementing act. That
implementing act shall be adopted in accordance with the
Thematic objectives shall be translated into priorities that are
examination procedure referred to in Article 150(3).
specific to each of the ESI Funds and are set out in the Fund-
specific rules.
TITLE II
STRATEGIC APPROACH
Article 10
CHAPTER I
Common Strategic Framework
Thematic objectives for the ESI Funds and Common Strategic
1. In
order
to
promote
the
harmonious,
balanced
and
Framework
sustainable development of the Union, a Common Strategic
Framework ('CSF') is hereby established, as set out in Annex I.
Article 9
The CSF establishes strategic guiding principles to facilitate the
programming process and the sectoral and territorial coor
Thematic objectives
dination of Union intervention under the ESI Funds and with
In order to contribute to the Union strategy for smart,
other relevant Union policies and instruments, in line with the
sustainable and inclusive growth as well as the Fund-specific
targets and objectives of the Union strategy for smart,
missions pursuant to their Treaty-based objectives, including
sustainable and inclusive growth, taking into account the key
economic, social and territorial cohesion, each ESI Fund shall
territorial challenges of the various types of territories.
support the following thematic objectives:
2. The
strategic
guiding
principles
as
set
out
in
the
CSF
shall
(1) strengthening research, technological development and
be established in line with the purpose and within the scope of
innovation;
the support provided by each ESI Fund, and in line with the
rules governing the operation of each ESI Fund, as defined in
this Regulation and the Fund-specific rules. The CSF shall not
impose additional obligations upon Member States beyond
(2) enhancing access to, and use and quality of, ICT;
those set out within the framework of the relevant sectoral
Union policies.
(3) enhancing the competitiveness of SMEs, of the agricultural
sector (for the EAFRD) and of the fishery and aquaculture
3. The CSF shall facilitate the preparation of the Partnership
sector (for the EMFF);
Agreement and programmes in accordance with the principles
of proportionality and subsidiarity and taking into account
national and regional competences, in order for the specific
(4) supporting the shift towards a low-carbon economy in all
and appropriate policy and coordination measures to be
sectors;
decided.

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Article 11
Article 13
Content
Guidance for beneficiaries
The CSF shall establish:
1. The
Commission
shall
prepare
guidance
on
how
to
effec
tively access and use the ESI Funds, and on how to exploit
complementarities with other instruments of relevant Union
(a) mechanisms for ensuring the contribution of the ESI Funds
policies.
to the Union strategy for smart, sustainable and inclusive
growth, and the coherence and consistency of the
programming of the ESI Funds in relation to the relevant
2. The
guidance
shall
be
drawn
up
by
30
June
2014
and
country-specific recommendations adopted in accordance
shall provide, for each thematic objective, an overview of the
with Article 121(2) TFEU, the relevant Council recommen
available relevant instruments at Union level with detailed
dations adopted in accordance with 148(4) TFEU, and
sources of information, examples of good practices for
where appropriate at national level, to the National
combining available funding instruments within and across
Reform Programme;
policy areas, a description of relevant authorities and bodies
involved in the management of each instrument, a checklist
for potential beneficiaries to help them to identify the most
(b) arrangements to promote an integrated use of the ESI
appropriate funding sources.
Funds;
3. The
guidance
shall
be
made
public
on
the
websites
of
the
(c) arrangements for coordination between the ESI Funds and
relevant Directorate Generals of the Commission. The
other relevant Union policies and instruments, including
Commission and managing authorities, acting in accordance
external instruments for cooperation;
with the Fund-specific rules, and in cooperation with the
Committee of the Regions, shall ensure dissemination of the
guidance to potential beneficiaries.
(d) horizontal principles referred to in Articles 5, 7 and 8 and
cross-cutting policy objectives for the implementation of the
ESI Funds;
CHAPTER II
Partnership Agreement
(e) arrangements to address the key territorial challenges for
Article 14
urban, rural, coastal and fisheries areas, the demographic
challenges of regions or specific needs of geographical
Preparation of the Partnership Agreement
areas which suffer from severe and permanent natural or
1. Each
Member
State
shall
prepare
a
Partnership
Agreement
demographic handicaps as referred to in Article 174 TFEU,
for the period from 1 January 2014 to 31 December 2020.
and the specific challenges of outermost regions within the
meaning of Article 349 TFEU;
2. The
Partnership
Agreement
shall
be
drawn
up
by
Member
(f) priority areas for cooperation activities under the ESI Funds,
States in cooperation with the partners referred to in Article 5.
where appropriate, taking account of macro-regional and
The Partnership Agreement shall be prepared in dialogue with
sea basin strategies.
the Commission. The Member States shall draw up the Part
nership Agreement based on procedures that are transparent for
the public, and in accordance with their institutional and legal
framework.
Article 12
Review
3. The
Partnership
Agreement
shall
cover
all
support
from
Where there are major changes in the social and economic
the ESI Funds in the Member State concerned.
situation in the Union, or changes are made to the Union
strategy for smart, sustainable and inclusive growth, the
Commission may submit a proposal to review the CSF, or the
European Parliament or the Council, acting in accordance with
4. Each
Member
State
shall
submit
its
Partnership
Agreement
Articles 225 or 241 TFEU respectively, may request the
to the Commission by 22 April 2014.
Commission to submit such a proposal.
5. Where
one
or
more
of
the
Fund-specific
Regulations
does
The Commission shall be empowered to adopt delegated acts in
not enter into force or is not expected to enter into force by
accordance with Article 149 in order to supplement or amend
22 February 2014, the Partnership Agreement submitted by a
Sections 4 and 7 of Annex I where it is necessary to take
Member State as referred to in paragraph 4 shall not be required
account of changes in the Union policies or instruments
to contain the elements referred to in points (a)(ii), (iii), (iv) and
referred to in Section 4 or changes in the cooperation activities
(vi) of Article 15(1) for the ESI Fund affected by such a delay or
referred to in Section 7 or to take account of the introduction
expected delay in the entry into force of the Fund-specific
of new Union policies, instruments or cooperation activities.
Regulation.

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Article 15
(i) arrangements, in line with the institutional framework
of the Member States, that ensure coordination between
Content of the Partnership Agreement
the ESI Funds and other Union and national funding
1. The
Partnership
Agreement
shall
set
out:
instruments and with the EIB;
(a) arrangements to ensure alignment with the Union strategy
(ii) the information required for ex ante verification of
for smart, sustainable and inclusive growth as well as the
compliance with the rules on additionality as they are
Fund-specific missions pursuant to their Treaty-based objec
defined in Part Three;
tives, including economic, social and territorial cohesion,
including:
(iii) a summary of the assessment of the fulfilment of
applicable ex ante conditionalities in accordance with
Article 19 and Annex XI at national level and, in the
(i) an analysis of disparities, development needs and
event that the applicable ex ante conditionalities are not
growth potential with reference to the thematic
fulfilled, of the actions to be taken, the bodies
objectives and the territorial challenges, and taking
responsible and the timetable for implementation of
account of the National Reform Programme, where
those actions;
appropriate, and relevant country-specific recommen
dations adopted in accordance with Article 121(2)
TFEU and relevant Council recommendations adopted
in accordance with Article 148(4) TFEU;
(iv)
the methodology and mechanisms to ensure
consistency in the functioning of the performance
framework in accordance with Article 21;
(ii) a summary of the ex ante evaluations of the
programmes, or key findings of the ex ante evaluation
(v) an assessment of whether there is a need to reinforce
of the Partnership Agreement, where the latter
the administrative capacity of the authorities involved in
evaluation is undertaken by the Member State at its
the management and control of the programmes and,
own initiative;
where appropriate, of beneficiaries as well as, where
necessary, a summary of actions to be taken for that
purpose;
(iii) selected thematic objectives, and for each of the
selected thematic objectives a summary of the main
results expected for each of the ESI Funds;
(vi) a summary of the actions planned in the programmes,
including an indicative timetable for achievement of a
reduction in the administrative burden on beneficiaries;
(iv) the indicative allocation of support by the Union by
thematic objective at national level for each of the ESI
Funds, as well as the total indicative amount of support
(c) arrangements for the partnership principle as referred in
envisaged for climate change objectives;
Article 5;
(v) the application of the horizontal principles referred to
(d) an indicative list of the partners referred to in Article 5 and
in Articles 5, 7 and 8 and policy objectives for the
a summary of the actions taken to involve them in
implementation of the ESI Funds;
accordance with Article 5 and of their role in the prep
aration of the Partnership Agreement and the progress
report as referred to in Article 52.
(vi) the list of the programmes under the ERDF, the ESF
and the Cohesion Fund, except those under the
2. The
Partnership
Agreement
shall
also
indicate:
European territorial cooperation goal, and of the
programmes of the EAFRD and the EMFF, with the
respective indicative allocations by ESI Fund and by
year;
(a) an integrated approach to territorial development supported
by the ESI Funds or a summary of the integrated approaches
to territorial development based on the content of the
programmes, setting out:
(vii) information on the allocation related to the
performance reserve, broken down by ESI Fund and,
where appropriate, by category of region, and on the
(i) the arrangements to ensure an integrated approach to
amounts excluded for the purpose of calculating the
the use of the ESI Funds for the territorial development
performance reserve in accordance with Article 20;
of specific subregional areas, in particular the imple
mentation arrangements for Articles 32, 33 and 36
accompanied by the principles for identifying the
(b) arrangements to ensure effective implementation of the ESI
urban areas where integrated actions for sustainable
Funds, including:
urban development are to be implemented;

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(ii) the main priority areas for cooperation under the ESI
programmes, including an overview of the key issues, for each
Funds, taking account, where appropriate, of macro-
Member State, by 31 December 2015. That report shall be
regional strategies and sea basin strategies;
submitted to the European Parliament, the Council, the
European Economic and Social Committee and the Committee
of the Regions simultaneously.
(iii) where appropriate, an integrated approach to
addressing the specific needs of geographical areas
most affected by poverty or of target groups at
4. Where
a
Member
State
proposes
an
amendment
to
the
highest risk of discrimination or social exclusion, with
elements of the Partnership Agreement covered by the
special regard to marginalised communities, persons
Commission decision as referred to in paragraph 2, the
with disabilities, the long term unemployed and
Commission shall carry out an assessment in accordance with
young people not in employment, education or
paragraph 1 and, where appropriate, shall adopt a decision, by
training;
means of implementing acts, approving the amendment within
three months of the date of submission of the proposal for
amendment by the Member State.
(iv) where appropriate, an integrated approach to address
the demographic challenges of regions or specific
needs of geographical areas which suffer from severe
5. Where
a
Member
State
amends
elements
of
the
Part
and permanent natural or demographic handicaps as
nership Agreement not covered by the Commission decision
referred to in Article 174 TFEU;
as referred to in paragraph 2, it shall notify the Commission
thereof within one month of the date of the decision to make
the amendment.
(b) arrangements to ensure efficient implementation of the ESI
Funds, including an assessment of the existing systems for
electronic data exchange, and a summary of the actions
planned to gradually permit all exchanges of information
Article 17
between beneficiaries, and authorities responsible for
Adoption of the revised Partnership Agreement in the
management and control of programmes, to be carried
event of delay in the entry into force of a Fund-specific
out by electronic data exchange.
Regulation
1. Where
Article
14(5)
applies,
each
Member
State
shall
submit to the Commission a revised Partnership Agreement
Article 16
that includes the elements missing from the Partnership
Adoption and amendment of the Partnership Agreement
Agreement for the ESI Fund concerned, within two months of
the date of entry into force of the Fund-specific Regulation that
1. The Commission shall assess the consistency of the Part
was subject to the delay.
nership Agreement with this Regulation taking account of the
National Reform Programme, where appropriate, and the
relevant country-specific recommendations adopted in
accordance with Article 121(2) TFEU and relevant Council
2. The
Commission
shall
assess
the
consistency
of
the
recommendations adopted in accordance with Article 148 (4)
revised Partnership Agreement with this Regulation in
TFEU, as well as of the ex ante evaluations of the programmes,
accordance with Article 16(1) and shall adopt a decision, by
and shall make observations within three months of the date of
means of implementing acts, approving the revised Partnership
submission by the Member State of its Partnership Agreement.
Agreement in accordance with Article 16(2).
The Member State concerned shall provide all necessary
additional information and, where appropriate, shall revise the
Partnership Agreement.
CHAPTER III
Thematic concentration, ex ante conditionalities and
2. The
Commission
shall
adopt
a
decision,
by
means
of
performance review
implementing acts, approving the elements of the Partnership
Article 18
Agreement falling under Article 15(1) and those falling under
Article 15(2) in the event that a Member State has made use of
Thematic concentration
the provisions of Article 96(8), for the elements requiring a
Commission decision under Article 96(10), no later than four
Member States shall concentrate support, in accordance with
months after the date of submission by the Member State of its
the Fund-specific rules, on interventions that bring the
Partnership Agreement, provided that any observations made by
greatest added value in relation to the Union strategy for
the Commission have been adequately taken into account. The
smart, sustainable and inclusive growth taking into account
Partnership Agreement shall not enter into force before
the key territorial challenges of the various types of territories
1 January 2014.
in line with the CSF, the challenges identified in the National
Reform Programmes, where appropriate, and relevant country-
specific recommendations under Article 121(2) TFEU and the
relevant Council recommendations adopted under Article 148(4)
3. The
Commission
shall
prepare
a
report
on
the
outcome
of TFEU. Provisions on thematic concentration under the Fund-
the negotiations concerning the Partnership Agreements and the
specific rules shall not apply to technical assistance.

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Article 19
4. In the event of disagreement between the Commission
and a Member State on the applicability of an ex ante
Ex ante conditionalities
conditionality to the specific objective of the priorities of a
1. Member
States
shall
assess
in
accordance
with
their
insti
programme or its fulfilment, both the applicability in
tutional and legal framework and in the context of the prep
accordance with the definition in point (33) of Article 2 and
aration of the programmes and, where appropriate, the Part
the non-fulfilment shall be proven by the Commission.
nership Agreement, whether the ex ante conditionalities laid
down in the respective Fund-specific rules and the general ex
ante conditionalities set out in Part II of Annex XI are applicable
to the specific objectives pursued within the priorities of their
5. The Commission may decide, when adopting a
programmes and whether the applicable ex ante conditionalities
programme, to suspend all or part of interim payments to
are fulfilled.
the relevant priority of that programme pending the completion
of actions referred to in paragraph 2 where necessary to avoid
significant prejudice to the effectiveness and efficiency of the
achievement of the specific objectives of the priority concerned.
Ex ante conditionalities shall apply only to the extent and
The failure to complete actions to fulfil an applicable ex ante
provided that they comply with the definition laid down in
conditionality which has not been fulfilled at the date of
point (33) of Article 2 regarding the specific objectives
submission of the Partnership Agreement and the respective
pursued within the priorities of the programme. The assessment
programmes, by the deadline set out in paragraph 2, shall
of applicability shall, without prejudice to the definition laid
constitute a ground for suspending interim payments by the
down in point (33) of Article 2, take account of the principle
Commission to the priorities of the programme concerned
of proportionality in accordance with Article 4(5) having regard
that are affected. In both cases, the scope of suspension shall
to the level of support allocated, where appropriate. The
be proportionate, taking into account the actions to be taken
assessment of fulfilment shall be limited to the criteria laid
and the funds at risk.
down in the Fund-specific rules and in Part II of Annex XI.
2. The
Partnership
Agreement
shall
set
out
a
summary
of
the 6. Paragraph
5
shall
not
apply
in
the
event
of
agreement
assessment of the fulfilment of applicable ex ante
between the Commission and the Member State on the non-
conditionalities at national level and for those which,
applicability of an ex ante conditionality or on the fact that an
pursuant to the assessment referred to in paragraph 1, are
applicable ex ante conditionality has been fulfilled, as indicated
not fulfilled at the date of submission of the Partnership
by the approval of the programme and the Partnership
Agreement, the actions to be taken, the bodies responsible
Agreement, or in the absence of Commission observations
and the timetable for the implementation of those actions.
within 60 days of the submission of the relevant report
Each programme shall identify which of the ex ante
referred to in paragraph 2.
conditionalities laid down in the relevant Fund-specific rules
and the general ex ante conditionalities set out in Part II of
Annex XI are applicable to it and, which of them, pursuant
to the assessment referred to in paragraph 1, are fulfilled at
7. The
Commission
shall
without
delay
lift
the
suspension
of
the date of submission of the Partnership Agreement and
interim payments for a priority where a Member State has
programmes. Where the applicable ex ante conditionalities are
completed actions relating to the fulfilment of ex ante
not fulfilled, the programme shall contain a description of the
conditionalities applicable to the programme concerned and
actions to be taken, the bodies responsible and the timetable for
which had not been fulfilled at the time of the decision of
their implementation. Member States shall fulfil those ex ante
the Commission on the suspension. It shall also without delay
conditionalities not later than 31 December 2016 and report
lift the suspension where, following amendment of the
on their fulfilment not later than in the annual implementation
programme related to the priority concerned, the ex ante
report in 2017 in accordance with Article 50(4) or the progress
conditionality concerned is no longer applicable.
report in 2017 in accordance with point (c) of Article 52(2).
8. Paragraphs 1 to 7 shall not apply to programmes under
3. The
Commission
shall
assess
the
consistency
and
the the European territorial cooperation goal.
adequacy of the information provided by the Member State
on the applicability of ex ante conditionalities and on the
fulfilment of applicable ex ante conditionalities in the
framework of its assessment of the programmes and, where
Article 20
appropriate, of the Partnership Agreement.
Performance reserve
6 % of the resources allocated to the ERDF, ESF and the
That assessment of applicability by the Commission shall, in
Cohesion Fund under the Investment for Growth and Jobs
accordance with Article 4(5), take account of the principle of
goal referred to in point (a) of Article 89(2) of this Regulation,
proportionality having regard to the level of support allocated,
as well as to the EAFRD and to measures financed under shared
where appropriate. The assessment of fulfilment by the
management in accordance with the EMFF Regulation shall
Commission shall be limited to the criteria laid down in the
constitute a performance reserve which shall be established in
Fund-specific rules and in Part II of Annex XI, and shall respect
the Partnership Agreement and programmes and allocated to
national and regional competences to decide on the specific and
specific priorities in accordance with Article 22 of this Regu
adequate policy measures including the content of strategies.
lation.

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The following resources are excluded for the purpose of calcu
out in the programmes broken down by priority and, where
lating the performance reserve:
appropriate, by ESI Fund and by category of region.
(a) resources allocated to the YEI as defined in the operational
2. On the basis of the performance review, the Commission
programme in accordance with Article 18 of the ESF Regu
shall within two months of the receipt of the respective annual
lation;
implementation reports in the year 2019 adopt a decision, by
means of implementing acts, to determine for each ESI Fund
and Member State, the programmes and priorities which have
(b) resources allocated to technical assistance at the initiative of
achieved their milestones, setting out that information by ESI
the Commission;
Fund and by category of region, where a priority covers more
than one ESI Fund or category of region.
(c) resources transferred from the first pillar of the CAP to the
EAFRD under Articles 7(2) and 14(1) of Regulation (EU) No
3. The
performance
reserve
shall
be
allocated
only
to
1307/2013;
programmes and priorities which have achieved their mile
stones. Where priorities have achieved their milestones the
amount of the performance reserve established for the priority
(d) transfers to the EAFRD in application of Articles 10b, 136
shall be considered to be definitively allocated on the basis of
and 136b of Council Regulation (EC) No 73/2009 in
the Commission decision referred to in paragraph 2.
respect of calendar years 2013 and 2014 respectively;
4. Where
priorities
have
not
achieved
their
milestones,
the
(e) resources transferred to the CEF from the Cohesion Fund in
Member State shall propose the reallocation of the
accordance with Article 92(6) of this Regulation;
corresponding amount of the performance reserve to priorities
set out in the Commission decision referred to in paragraph 2,
and other amendments to the programme which result from
(f) resources transferred to the Fund for European Aid for the
the reallocation of the performance reserve, no later than three
Most Deprived in accordance with Article 92(7) of this
months after the adoption of the decision referred to in
Regulation;
paragraph 2.
(g) resources allocated for innovative actions for sustainable
The Commission shall approve, in accordance with Article 30(3)
urban development in accordance with Article 92(8) of
and (4), the amendment of the programmes concerned. Where
this Regulation.
a Member State fails to submit the information in accordance
with Article 50(5) and (6), the performance reserve for the
programmes or the priorities concerned shall not be allocated
Article 21
to the programmes or the priorities concerned.
Performance review
1. The
Commission,
in
cooperation
with
the
Member
States, 5. The Member State's proposal to reallocate the
shall undertake a review of the performance of the programmes
performance reserve shall be consistent with thematic concen
in each Member State in 2019 (the 'performance review'), with
tration requirements and minimum allocations set out in this
reference to the performance framework set out in the
Regulation and the Fund-specific rules. By way of derogation,
respective programmes. The method for establishing the
where one or more of the priorities linked to thematic concen
performance framework is set out in Annex II.
tration requirements or minimum allocations have not achieved
their milestones, the Member State may propose a reallocation
of the reserve, which does not comply with the aforementioned
2. The performance review shall examine the achievement of
requirements and minimum allocations.
the milestones of the programmes at the level of priorities, on
the basis of the information and the assessments presented in
the annual implementation report submitted by the Member
6. Where
there
is
evidence,
resulting
from
the
performance
States in the year 2019.
review for a priority, that there has been a serious failure in
achieving that priority's milestones relating only to the financial
and output indicators and key implementation steps set out in
Article 22
the performance framework and that that failure is due to
Application of the performance framework
clearly identified implementation weaknesses, which the
Commission had previously communicated pursuant to
1. The
performance
reserve
shall
constitute
between
5
and Article 50(8) following close consultations with the Member
7 % of the allocation to each priority within a programme, with
State concerned, and that Member State has failed to take the
the exception of priorities dedicated to technical assistance and
necessary corrective action to address such weaknesses, the
programmes dedicated to financial instruments in accordance
Commission may, not earlier than five months after such
with Article 39. The total amount of the performance reserve
communication, suspend all or part of an interim payment of
allocated by ESI Fund and category of region shall be 6 %. The
a priority of a programme in accordance with the procedure
amounts corresponding to the performance reserve shall be set
laid down in the Fund-specific rules.

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The Commission shall without delay lift the suspension of
relevant programmes, where this is necessary to support the
interim payments when the Member State has taken the
implementation of relevant Council Recommendations or to
necessary corrective action. Where the corrective action
maximise the growth and competitiveness impact of the ESI
concerns the transfer of financial allocations to other
Funds in Member States receiving financial assistance.
programmes or priorities, which have achieved their milestones,
the Commission shall approve, by means of an implementing
act, the necessary amendment of the programmes concerned in
Such a request may be made for the following purposes:
accordance with Article 30(2). By way of derogation from
Article 30(2), in such case the Commission shall decide on
the amendment no later than two months after the submission
of the Member State request for amendment.
(a) to support the implementation of a relevant country-specific
recommendation adopted in accordance with Article 121(2)
TFEU and of a relevant Council recommendation adopted in
7. Where the Commission, based on the examination of the
accordance with Article 148(4) TFEU, addressed to the
final implementation report of the programme, establishes a
Member State concerned;
serious failure to achieve the targets relating only to financial
indicators, output indicators and key implementation steps set
out in the performance framework due to clearly identified
(b) to support the implementation of relevant Council Recom
implementation weaknesses, which the Commission had
mendations addressed to the Member State concerned and
previously communicated pursuant to Article 50(8) following
adopted in accordance with Articles 7(2) or 8(2) of Regu
close consultations with the Member State concerned, and the
lation (EU) No 1176/2011 ( 1 ) of the European Parliament
Member State has failed to take the necessary corrective action
and of the Council provided that these amendments are
to address such weaknesses, the Commission may notwith
deemed necessary to help correct the macro-economic
standing Article 85 apply financial corrections in respect of
imbalances; or
the priorities concerned in accordance with the Fund-specific
rules.
(c) to maximise the growth and competitiveness impact of the
When applying financial corrections, the Commission shall take
available ESI Funds, if a Member State meets one of the
into account, with due regard to the principle of propor
following conditions:
tionality, the absorption level and external factors contributing
to the failure.
(i) Union financial assistance is made available to it under
Council Regulation (EU) No 407/2010 ( 2 );
Financial corrections shall not be applied where the failure to
achieve targets is due to the impact of socio-economic or envi
ronmental factors, significant changes in the economic or envi
(ii) financial assistance is made available to it in accordance
ronmental conditions in the Member State concerned or
with Council Regulation (EC) No 332/2002 (
because of reasons of force majeure seriously affecting imple

3 );
mentation of the priorities concerned.
(iii) financial assistance is made available to it that triggers a
The Commission shall be empowered to adopt delegated acts in
macroeconomic adjustment programme in accordance
accordance with Article 149 to establish detailed rules on
with Regulation (EU) No 472/2013 of the European
criteria for determining the level of financial correction to be
Parliament and of the Council ( 4 ) or that triggers a
applied.
decision of the Council in accordance with
Article 136(1) TFEU.
The Commission shall adopt implementing acts, laying down
the detailed arrangements to ensure a consistent approach for
For the purposes of point (b) of the second subparagraph, each
determining the milestones and targets in the performance
of those conditions shall be deemed to be satisfied where such
framework for each priority and for assessing the achievement
assistance has been made available to the Member State before
of the milestones and targets. Those implementing acts shall be
or after 21 December 2013 and remains available to it.
adopted in accordance with the examination procedure referred
to in Article 150(3).
( 1 ) Regulation (EU) No 1176/2011 of the European Parliament and of
the Council of 16 November 2011 on the prevention and correction
of macroeconomic imbalances (OJ L 306, 23.11.2011, p. 25).
CHAPTER IV
( 2 ) Council Regulation (EU) No 407/2010 of 11 May 2010 establishing
a European financial stabilisation mechanism (OJ L 118, 12.5.2010,
Measures linked to sound economic governance
p. 1).
( 3 ) Council Regulation (EC) No 332/2002 of 18 February 2002 estab
Article 23
lishing a facility providing medium-term financial assistance for
Member States' balances of payments (OJ L 53, 23.2.2002, p. 1).
Measures linking effectiveness of ESI Funds to sound
( 4 ) Regulation (EU) No 472/2013 of the European Parliament and of
economic governance
the Council of 21 May 2013 on the strengthening of economic and
budgetary surveillance of Member States in the euro area experi
1. The
Commission
may
request
a
Member
State
to
review
encing or threatened with serious difficulties with respect to their
and propose amendments to its Partnership Agreement and
financial stability (OJ L 140, 27.05.2013, p. 1).

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2. A
request
by
the
Commission
to
a
Member
State
in States, in particular with regard to the impact of the suspension
accordance with paragraph 1 shall be justified, with reference
on the economy of the Member State concerned. The
to the need to support the implementation of the relevant
programmes to be suspended shall be determined on the
recommendations or to maximise the growth and competi
basis of the needs identified in the request referred to in para
tiveness impact of the ESI Funds as appropriate, and shall
graphs 1 and 2.
indicate the programmes or priorities which it considers are
concerned and the nature of the amendments expected. Such
a request shall not be made before 2015 or after 2019, nor in
The suspension of payments shall not exceed 50 % of the
relation to the same programmes in two consecutive years.
payments of each of the programmes concerned. The decision
may provide for an increase in the level of the suspension up to
100 % of payments if the Member State fails to take effective
3. The
Member
State
shall
submit
its
response
to
the
request action in response to a request made in accordance with
referred to in paragraph 1 within two months of its receipt,
paragraph 1, within three months of the decision to suspend
setting out the amendments it considers necessary in the Part
payments referred to in paragraph 6.
nership Agreement and programmes, the reasons for such
amendments, identifying the programmes concerned and
outlining the nature of the amendments proposed and their
8. Where the Member State has proposed amendments to
expected effects on the implementation of recommendations
the Partnership Agreement and the relevant programmes as
and on the implementation of the ESI Funds. If necessary, the
requested by the Commission, the Council acting on a
Commission shall make observations within one month of the
proposal from the Commission shall decide on the lifting of
receipt of that response.
the suspension of payments.
9. The Commission shall make a proposal to the Council to
4. The
Member
State
shall
submit
a
proposal
to
amend
the suspend part or all of the commitments or payments for the
Partnership Agreement and the relevant programmes within
programmes of a Member State in the following cases:
two months of the date of submission of the response
referred to in paragraph 3.
(a) where the Council decides in accordance with Article 126(8)
or Article 126(11) TFEU that a Member State has not taken
5. Where
the
Commission
has
not
submitted
observations
or
effective action to correct its excessive deficit;
where the Commission is satisfied that any observations
submitted have been duly taken into account, the Commission
shall adopt a decision approving the amendments to the Part
(b) where the Council adopts two successive recommendations
nership Agreement and the relevant programmes without undue
in the same imbalance procedure, in accordance with
delay and in any event not later than three months after their
Article 8(3) of Regulation (EU) No 1176/2011 on the
submission by the Member State in accordance with paragraph
grounds that a Member State has submitted an insufficient
3.
corrective action plan;
(c) where the Council adopts two successive decisions in the
6. Where
the
Member
State
fails
to
take
effective
action
in
same imbalance procedure in accordance with Article 10(4)
response to a request made in accordance with paragraph 1,
of Regulation (EU) No
1176/2011 establishing non-
within the deadlines set out in paragraphs 3 and 4, the
compliance by a Member State on the grounds that it has
Commission may, within three months following its obser
not taken the recommended corrective action;
vations under paragraph 3 or following the submission of the
proposal of the Member State under paragraph 4, propose to
the Council that it suspend part or all of the payments for the
(d) where the Commission concludes that a Member State has
programmes or priorities concerned. In its proposal, the
not taken measures to implement the adjustment
Commission shall set out the grounds for concluding that the
programme referred to in Regulation (EU) No 407/2010
Member State has failed to take effective action. In making its
or Regulation (EC) No 332/2002 and as a consequence
proposal, the Commission shall take account of all relevant
decides not to authorise the disbursement of the financial
information, and shall give due consideration to any elements
assistance granted to that Member State;
arising from and opinions expressed through the structured
dialogue under paragraph 15.
(e) where the Council decides that a Member State does not
comply with the macro-economic adjustment programme
The Council shall decide on that proposal, by means of an
referred to in Article 7 of Regulation (EU) No 472/2013,
implementing act. That implementing act shall only apply
or with the measures requested by a Council decision
with respect to requests for payment submitted after the date
adopted in accordance with Article 136(1) TFEU.
of the adoption of that implementing act.
In making its proposal, the Commission shall respect the
provisions of paragraph 11 and shall take account of all
7. The scope and level of the suspension of payments
relevant information in that regard, and it shall give due
imposed in accordance with paragraph 6, shall be proportionate
consideration to any elements arising from and opinions
and effective, and respect equality of treatment between Member
expressed through the structured dialogue under paragraph 15.

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Priority shall be given to the suspension of commitments:
ESI Funds in the case of an excessive imbalance procedure,
payments shall be suspended only when immediate action is
in line with the seriousness of the non-compliance;
sought and in the case of significant non-compliance. The
suspension of payments shall apply to requests for payment
submitted for the programmes concerned after the date of the
(b) a maximum of 0,5 % of nominal GDP applying in the first
decision to suspend.
case of non-compliance with an excessive deficit procedure
as referred to in point (a) of the first subparagraph of
paragraph 9 and a maximum of 0,25 % of nominal GDP
10. A
proposal
by
the
Commission
referred
to
in
paragraph
applying in the first case of non-compliance relating to a
9 in relation to the suspension of commitments shall be
corrective action plan under an excessive imbalances
deemed adopted by the Council unless the Council decides,
procedure as referred to in point (b) of the first
by means of an implementing act, to reject such a proposal
subparagraph of paragraph 9 or non-compliance with
by qualified majority within one month of the submission of
recommended corrective action under an excessive
the Commission proposal. The suspension of commitments
imbalances procedure as referred to in point (c) of the
shall apply to the commitments from the ESI Funds for the
first subparagraph of paragraph 9.
Member State concerned from 1 January of the year following
the decision to suspend.
If non-compliance relating to corrective actions referred to
in points (a), (b) and (c) of the first subparagraph of
The Council shall adopt a decision, by means of an imple
paragraph 9 persists, the percentage of that GDP cap shall
menting act, on a proposal by the Commission referred to in
be gradually increased up to:
paragraph 9 in relation to the suspension of payments.
— a maximum of 1 % of nominal GDP applying in the
11. The scope and level of the suspension of commitments
event of persistent non-compliance with an excessive
or payments to be imposed on the basis of paragraph 10, shall
deficit procedure in accordance with point (a) of the
be proportionate, respect the equality of treatment between
first subparagraph of paragraph 9; and
Member States and take into account the economic and social
circumstances of the Member State concerned, in particular the
level of unemployment of the Member State concerned in
— a maximum of 0,5 % of nominal GDP applying in the
relation to the Union average and the impact of the suspension
event of persistent non-compliance with an excessive
on the economy of the Member State concerned. The impact of
imbalance procedure in accordance with point (b) or
suspensions on programmes of critical importance to address
(c) of the first subparagraph of paragraph 9, in line
adverse economic or social conditions shall be a specific factor
with the seriousness of the non-compliance;
to be taken into account.
(c) a maximum of 50 % of the commitments relating to the
Detailed provisions for determining the scope and level of
next financial year for the ESI Funds or a maximum of
suspensions are set out in Annex III.
0,5 % of nominal GDP in the first case of non-compliance
as referred to in points (d) and (e) of the first subparagraph
of paragraph 9.
The suspension of commitments shall be subject to the lower of
the following ceilings:
In determining the level of the suspension and whether to
suspend commitments or payments, the stage of the
programme cycle shall be taken into account having
(a) A maximum of 50 % of the commitments relating to the
regard in particular to the period remaining for using the
next financial year for the ESI Funds in the first case of non-
funds following the re-budgeting of suspended commit
compliance with an excessive deficit procedure as referred to
ments.
in point (a) of the first subparagraph of paragraph 9 and a
maximum 25 % of the commitments relating to the next
financial year for the ESI Funds in the first case of non-
12. Without
prejudice
to
de-commitment
rules
set
out
in
compliance relating to a corrective action plan under an
Articles 86 to 88 the Commission shall lift the suspension of
excessive imbalances procedure as referred to in point (b)
commitments, without delay, in the following cases:
of the first subparagraph of paragraph 9 or non-compliance
with the recommended corrective action pursuant to an
excessive imbalances procedure as referred to in point (c)
of the first subparagraph of paragraph 9.
(a) where the excessive deficit procedure is held in abeyance in
accordance with Article 9 of Council Regulation (EC)
No 1467/97 ( 1 ) or the Council has decided in accordance
with Article 126(12) TFEU to abrogate the decision on the
The level of the suspension shall increase gradually up to a
existence of an excessive deficit;
maximum of 100 % of the commitments relating to the
next financial year for the ESI Funds in the case of an
( 1 ) Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up
excessive deficit procedure and up to 50 % of the
and clarifying the implementation of the excessive deficit procedure
commitments relating to the next financial year for the
(OJ L 209, 2.8.1997, p. 6).

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(b) where the Council has endorsed the corrective action plan
16. In
2017,
the
Commission
shall
carry
out
a
review
of
the
submitted by the Member State concerned in accordance
application of this Article. To this end, the Commission shall
with Article 8(2) of Regulation (EU) No 1176/2011 or the
prepare a report which it shall transmit to the European
excessive imbalance procedure is placed in a position of
Parliament and the Council, accompanied where necessary by
abeyance in accordance with Article 10(5) of that Regu
a legislative proposal.
lation or the Council has closed the excessive imbalance
procedure in accordance with Article 11 of that Regulation;
17. Where
there
are
major
changes
in
the
social
and
economic situation in the Union, the Commission may
(c) where the Commission has concluded that the Member
submit a proposal to review the application of this Article, or
State concerned has taken adequate measures to
the European Parliament or the Council, acting in accordance
implement the adjustment programme referred to in
with Articles 225 or 241 TFEU respectively, may request the
Article 7 of Regulation (EU) No
472/2013 or the
Commission to submit such a proposal.
measures requested by a decision of the Council in
accordance with Article 136(1) TFEU.
Article 24
Increase in payments for Member State with temporary
When lifting the suspension of commitments, the Commission
budgetary difficulties
shall re-budget the suspended commitments in accordance with
Article 8 of Council Regulation (EU, Euratom) No 1311/2013.
1. On
the
request
of
a
Member
State,
interim
payments
may
be increased by 10 percentage points above the co-financing
rate applicable to each priority for the ERDF, ESF and the
Cohesion Fund or to each measure for the EAFRD and the
A decision concerning the lifting of the suspension of payments
EMFF. If a Member State meets one of the following conditions
shall be taken by the Council on a proposal from the
after 21 December 2013, the increased rate, which may not
Commission where the applicable conditions set out in points
exceed 100 %, shall apply to its requests for payments for the
(a), (b) and (c) of the first subparagraph are fulfilled.
period until 30 June 2016:
13. Paragraphs 6 to 12 shall not apply to the United
(a) where the Member State concerned receives a loan from the
Kingdom in so far as the suspension of commitments or of
Union under Council Regulation (EU) No 407/2010;
payments relate to matters covered by points (a), (b) and
(c)(iii) of the second subparagraph of paragraph 1 or points
(a), (b) or (c) of the first subparagraph of paragraph 9.
(b) where the Member State concerned receives medium-term
financial assistance in accordance with Regulation (EC)
No 332/2002 conditional on the implementation of a
macro-economic adjustment programme;
14. This
Article
shall
not
apply
to
programmes
under
the
European territorial cooperation goal.
(c) where financial assistance is made available to the Member
State concerned conditional on the implementation of a
15. The
Commission
shall
keep
the
European
Parliament
macroeconomic adjustment programme as specified in
informed of the implementation of this Article. In particular
Regulation (EU) No 472/2013.
the Commission shall, when one of the conditions set out in
paragraph 6 or points (a) to (e) of the first subparagraph of
paragraph 9 is fulfilled for a Member State, immediately inform
the European Parliament and provide details of the ESI Funds
This paragraph shall not apply to programmes under the ETC
and programmes which could be subject to a suspension of
Regulation.
commitments or payments.
2. Notwithstanding
paragraph
1,
Union
support
through
interim payments and payments of the final balance shall not
The European Parliament may invite the Commission for a
be higher than the public support or the maximum amount of
structured dialogue on the application of this Article, having
support from the ESI Funds for each priority for the ERDF, ESF
regard in particular to the transmission of the information
and the Cohesion Fund, or for each measure for the EAFRD and
referred to in the first sub-paragraph.
the EMFF, as laid down in the decision of the Commission
approving the programme.
The Commission shall transmit the proposal for suspension of
commitments or payments or the proposal to lift such a
3. The
Commission
shall
examine
the
application
of
para
suspension to the European Parliament and the Council
graphs 1 and 2 and shall submit to the European Parliament
immediately after its adoption. The European Parliament may
and the Council a report with its assessment and, if necessary, a
invite the Commission to explain the reasons for its proposal.
legislative proposal before 30 June 2016.

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Article 25
3. The
Member
States
and
the
Commission
shall
cooperate
to ensure effective coordination in the preparation and imple
Management of technical assistance for Member States
mentation of programmes for the ESI Funds, including, where
with temporary budgetary difficulties
appropriate, multi-fund programmes for the Funds, taking
1. On the request of a Member State with temporary
account of the proportionality principle.
budgetary difficulties which meets the conditions set out in
Article 24(1), a part of the resources provided for under
Article 59 and programmed in accordance with Fund-specific
4. Programmes
shall
be
submitted
by
the
Member
States
to
rules may, in agreement with the Commission, be transferred to
the Commission within three months of the submission of the
technical assistance at the initiative of the Commission for
Partnership Agreement. European territorial cooperation
implementation of measures in relation to the Member State
programmes shall be submitted by 22 September 2014. All
concerned in accordance with point (k) of the third
programmes shall be accompanied by the ex ante evaluation
subparagraph of Article 58(1) through direct or indirect
as set out in Article 55.
management.
5. Where
one
or
more
of
the
Fund-specific
Regulations
for
2. The
resources
referred
to
in
paragraph
1
shall
be the ESI Funds enters into force between 22 February 2014 and
additional to the amounts established in accordance with the
22 June 2014, the programme or programmes supported by
ceilings set out in the Fund-specific rules for technical assistance
the ESI Fund affected by the delay in the entry into force of the
at the initiative of the Commission. Where a ceiling on technical
Fund-specific Regulation shall be submitted within three months
assistance at the initiative of the Member State is set out in the
of the submission of the revised Partnership Agreement referred
Fund-specific rules, the amount to be transferred shall be
to in Article 17(1).
included for the purposes of the calculation of compliance
with that ceiling.
6. Where
one
or
more
of
the
Fund-specific
Regulations
for
the ESI Funds enters into force later than on 22 June 2014, the
3. A
Member
State
shall
request
the
transfer
referred
to
in programme or programmes supported by the ESI Fund affected
paragraph 2 for a calendar year in which it meets the conditions
by the delay in the entry into force of the Fund-specific Regu
set out in Article 24(1) by 31 January of the year in which a
lation shall be submitted within three months of the date of
transfer is to be made. The request shall be accompanied by a
entry into force of the Fund-specific Regulation that was subject
proposal to amend the programme or programmes from which
to the delay.
the transfer will be made. Corresponding amendments shall be
made to the Partnership Agreement in accordance with
Article 30 (2) which shall set out the total amount transferred
Article 27
each year to the Commission.
Content of programmes
1. Each
programme
shall
set
out
a
strategy
for
the
Where a Member States meets the conditions set out in
programme's contribution to the Union strategy for smart,
Article 24(1) on 1 January 2014, it may transmit the request
sustainable and inclusive growth consistent with this Regulation,
for that year at the same time as the submission of its Part
the Fund-specific rules, and with the content of the Partnership
nership Agreement, which shall set out the amount to be trans
Agreement.
ferred to technical assistance at the initiative of the Commission.
Each programme shall include arrangements to ensure effective,
TITLE III
efficient and coordinated implementation of the ESI Funds and
actions to achieve a reduction of the administrative burden on
PROGRAMMING
beneficiaries.
CHAPTER I
General provisions on the ESI Funds
2. Each
programme
shall
define
priorities
setting
out
specific
objectives, financial appropriations of support from the ESI
Article 26
Funds and corresponding national co-financing, including
Preparation of programmes
amounts related to the performance reserve, which may be
public or private in accordance with the Fund-specific rules.
1. The
ESI
Funds
shall
be
implemented
through
programmes
in accordance with the Partnership Agreement. Each
programme shall cover the period from 1 January 2014 to
3. Where
Member
States
and
regions
participate
in
macro-
31 December 2020.
regional strategies or sea basin strategies, the relevant
programme, in accordance with the needs of the programme
area as identified by the Member State, shall set out the
2. Programmes
shall
be
drawn
up
by
Member
States
or
any contribution of the planned interventions to those strategies.
authority designated by them, in cooperation with the partners
referred to in Article 5. Member States shall draw up the
programmes based on procedures that are transparent for the
4. Each
priority
shall
set
out
indicators
and
corresponding
public, in accordance with their institutional and legal
targets expressed in qualitative or quantitative terms, in
framework.
accordance with the Fund-specific rules, in order to assess

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progress in programme implementation aimed at achievement
conditionalities are not fulfilled, a description of the actions
of objectives as the basis for monitoring, evaluation and review
to fulfil the ex ante conditionality, the bodies responsible
of performance. Those indicators shall include:
and a timetable for such actions in accordance with the
summary submitted in the Partnership Agreement.
(a) financial indicators relating to expenditure allocated;
2. By
way
of
derogation
from
Article
55,
the
ex
ante
assessment referred to in point (a) of the first subparagraph
of Article 39(4) shall be considered as the ex ante evaluation
(b) output indicators relating to the operations supported;
of such programmes.
(c) result indicators relating to the priority concerned.
3. For
the
purposes
of
programmes
referred
to
in
point
(b)
of the first subparagraph of Article 39(4) of this Regulation,
Article 6(2) and Article 59(5) and (6) of the EAFRD Regulation
For each ESI Fund, the Fund-specific rules shall set out common
shall not apply. In addition to the elements referred to in
indicators and may set out provisions related to programme-
paragraph 1 of this Article, only the provisions set out in
specific indicators.
points (c)(i), (f), (h), (i) and (m)(i) to (iii) of Article 8(1) of the
EAFRD Regulation shall apply for programmes under the
EAFRD.
5. Each
programme,
except
those
which
cover
exclusively
technical assistance, shall include a description, in accordance
Article 29
with the Fund-specific rules, of the actions to take into account
the principles set out in Articles 5, 7 and 8.
Procedure for the adoption of programmes
1. The Commission shall assess the consistency of
programmes with this Regulation and with the Fund-specific
6. Each
programme,
except
those
where
technical
assistance rules, their effective contribution to the selected thematic
is undertaken under a specific programme, shall set out the
objectives and to the Union priorities specific to each ESI
indicative amount of support to be used for climate change
Fund, and also the consistency with the Partnership Agreement,
objectives, based on the methodology referred to in Article 8.
taking account of the relevant country-specific recommen
dations adopted in accordance with Article 121(2) TFEU and
relevant Council recommendations adopted in accordance with
7. Member
States
shall
draft
the
programme
in
accordance Article 148(4) TFEU as well as of the ex ante evaluation. The
with the Fund-specific rules.
assessment shall address, in particular, the adequacy of the
programme strategy, the corresponding objectives, indicators,
targets and the allocation of budgetary resources.
Article 28
Specific provisions on the content of programmes
2. By
way
of
derogation
from
paragraph
1,
the
Commission
dedicated to joint instruments for uncapped guarantees
shall not need to assess the consistency of the dedicated oper
and securitisation providing capital relief implemented by
ational programmes for the YEI referred to in point (a) of the
the EIB
second paragraph of Article 18 of the ESF Regulation and
dedicated programmes referred to in point (b) of the first
1. By way of derogation from Article 27, the dedicated
subparagraph of Article 39(4) of this Regulation with the Part
programmes referred to in point (b) of the first subparagraph
nership Agreement in the absence of the submission by the
of Article 39(4) shall include:
Member State of its Partnership Agreement at the date of
submission of such dedicated programmes.
(a) the elements set out under the first subparagraph of
Article 27(1), and under paragraphs 2, 3 and 4 of that
3. The Commission shall make observations within three
Article as regards the principles set out under Article 5;
months of the date of submission of the programme. The
Member State shall provide to the Commission all necessary
additional information and, where appropriate, revise the
proposed programme.
(b) an identification of the bodies referred to under Articles
125, 126 and 127 of this Regulation and Article 65(2) of
the EAFRD Regulation as relevant for the Fund concerned;
4. In accordance with the Fund-specific rules, the
Commission shall approve each programme no later than six
months following its submission by the Member State
(c) for each ex ante conditionality, established in accordance
concerned, provided that any observations made by the
with Article 19 and Annex XI, which is applicable to the
Commission have been adequately taken into account, but
programme, an assessment of whether the ex ante
not before 1 January 2014 or before adoption by the
conditionality is fulfilled at the date of submission of the
Commission of a decision approving the Partnership
Partnership Agreement and programme, and where ex ante
Agreement.

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By way of derogation from the requirement referred to in the
Article 31
first subparagraph, programmes under the European territorial
cooperation goal may be approved by the Commission before
Participation of the EIB
the adoption of the decision approving the Partnership
1. The
EIB
may,
at
the
request
of
Member
States,
participate
Agreement and dedicated operational programmes for the YEI
in the preparation of the Partnership Agreement, as well as in
referred to in point (a) of the second paragraph of Article 18 of
activities relating to the preparation of operations, in particular
the ESF Regulation and dedicated programmes referred to in
major projects, financial instruments and PPPs.
point (b) of the first subparagraph of Article 39(4) of this
Regulation may be approved by the Commission before the
submission of the Partnership Agreement.
2. The Commission may consult the EIB before the adoption
of the Partnership Agreement or the programmes.
Article 30
Amendment of programmes
3. The
Commission
may
request
the
EIB
to
examine
the
technical quality, economic and financial sustainability, and
1. Requests
for
amendment
of
programmes
submitted
by
a the viability of major projects and to assist it as regards the
Member State shall be duly justified and shall in particular set
financial instruments to be implemented or developed.
out the expected impact of the changes to the programme on
achieving the Union strategy for smart, sustainable and inclusive
growth and the specific objectives defined in the programme,
4. The
Commission,
in
implementing
the
provisions
of
this
taking account of this Regulation and the Fund-specific rules,
Regulation, may award grants or service contracts to the EIB
the horizontal principles referred to in Articles 5, 7 and 8, as
covering initiatives implemented on a multi-annual basis. The
well as of the Partnership Agreement. They shall be accom
commitment of the contributions of the budget of the Union in
panied by the revised programme.
respect of such grants or service contracts shall be effected
annually.
2. The
Commission
shall
assess
the
information
provided
in
accordance with paragraph 1, taking account of the justification
CHAPTER II
provided by the Member State. The Commission may make
Community-led local development
observations within one month of the submission of the
revised programme and the Member State shall provide to the
Article 32
Commission all necessary additional information. In accordance
with the Fund-specific rules, the Commission shall approve
Community-led local development
requests for amendment of a programme as soon as possible
1. Community-led
local
development
shall
be
supported
by
but no later than three months after their submission by the
the EAFRD, which shall be designated as LEADER local devel
Member State provided that any observations made by the
opment and may be supported by the ERDF, ESF or EMFF. For
Commission have been adequately taken into account.
the purposes of this Chapter, those Funds are hereinafter
referred to as the "ESI Funds concerned".
Where the amendment of a programme affects the information
provided in the Partnership Agreement in accordance with
points (a)(iii), (iv) and (vi) of Article 15(1)), the approval of
2. Community-led
local
development
shall
be:
the amendment of the programme by the Commission shall
at the same time constitute an approval for the consequential
(a) focused on specific subregional areas;
revision of the information in the Partnership Agreement.
(b) led by local action groups composed of representatives of
3. By
way
of
derogation
from
paragraph
2,
where
the
public and private local socio-economic interests, in which,
request for amendment is submitted to the Commission in
at the decision-making level neither public authorities, as
order to reallocate the performance reserve following the
defined in accordance with national rules, nor any single
performance review, the Commission shall make observations
interest group represents more than 49 % of the voting
only where it considers that the allocation proposed is not in
rights;
compliance with applicable rules, is not consistent with the
development needs of the Member State or the region, or
entails a significant risk that the objectives and targets
(c) carried out through integrated and multi-sectoral area-based
included in the proposal cannot be achieved. The Commission
local development strategies;
shall approve the request for amendment of a programme as
soon as possible and no later than two months after the
submission of the request by the Member State provided that
(d) designed taking into consideration local needs and potential,
any observations made by the Commission have been
and shall include innovative features in the local context,
adequately taken into account. The approval of the
networking and, where appropriate, cooperation.
amendment of the programme by the Commission shall at
the same time constitute an approval for the consequential
3. Support
from
the
ESI
Funds
concerned
to
community-led
revision of the information in the Partnership Agreement.
local development shall be consistent and coordinated between
the ESI Funds concerned. This shall be ensured inter alia
4. By
way
of
derogation
from
paragraph
2,
specific through coordinated capacity-building, selection, approval and
procedures for the amendment of operational programmes
funding of community-led local development strategies and
may be established in the EMFF Regulation.
local action groups.

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4. Where the selection committee for the community-led
managing authority or authorities responsible and approved by
local development strategies set up under Article 33(3)
the managing authority or authorities responsible.
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
4. The first round of selection of community-led local devel
national rules and procedures, a lead Fund to support all
opment strategies shall be completed within two years of the
running and animation costs under points (d) and (e) of
date of the approval of the Partnership Agreement. Member
Article 35(1) for the community-led local development strategy.
States may select additional community-led local development
strategies after that date but no later than 31 December 2017.
5. Community-led
local
development
supported
by
the
ESI
Funds concerned shall be carried out under one or more
5. The
decision
approving
a
community-led
local
devel
priorities of the relevant programme or programmes in
opment strategy shall set out the allocations of each of the
accordance with Fund-specific rules of the ESI Funds concerned.
ESI Funds concerned. The decision shall also set out the respon
sibilities for the management and control tasks under the
programme or programmes in relation to the community-led
local development strategy.
Article 33
Community-led local development strategies
6. The
population
of
the
area
referred
to
in
point
(a)
of
1. A
community-led
local
development
strategy
shall
contain paragraph 1 shall be not less than 10 000 and not more
at least the following elements:
than 150 000 inhabitants. However, in duly justified cases
and on the basis of a proposal by a Member State the
Commission may adopt or amend those population limits in
(a) the definition of the area and population covered by the
its decision under Article 15(2) or (3) to approve or amend
strategy;
respectively the Partnership Agreement in the case of that
Member State, in order to take account of sparsely or densely
populated areas or in order to ensure the territorial coherence
(b) an analysis of the development needs and potential of the
of areas covered by the community-led local development strat
area, including an analysis of strengths, weaknesses, oppor
egies.
tunities and threats;
Article 34
(c) a description of the strategy and its objectives, a description
Local action groups
of the integrated and innovative features of the strategy and
a hierarchy of objectives, including measurable targets for
1. Local
action
groups
shall
design
and
implement
the
outputs or results. In relation to results, targets may be
community-led local development strategies.
expressed in quantitative or qualitative terms. The strategy
shall be consistent with the relevant programmes of all the
Member States shall define the respective roles of the local
ESI Funds concerned that are involved;
action group and the authorities responsible for the implemen
tation of the relevant programmes, concerning all implemen
tation tasks relating to the community-led local development
(d) a description of the community involvement process in the
strategy.
development of the strategy;
2. The
managing
authority
or
authorities
responsible
shall
(e) an action plan demonstrating how objectives are translated
ensure that the local action groups either select one partner
into actions;
within the group as a lead partner in administrative and
financial matters, or come together in a legally constituted
common structure.
(f) a description of the management and monitoring
arrangements of the strategy, demonstrating the capacity
of the local action group to implement the strategy and a
3. The
tasks
of
local
action
groups
shall
include
the
description of specific arrangements for evaluation;
following:
(a) building the capacity of local actors to develop and
(g) the financial plan for the strategy, including the planned
implement operations including fostering their project
allocation from each of the ESI Funds concerned.
management capabilities;
2. Member
States
shall
define
criteria
for
the
selection
of (b) drawing up a non-discriminatory and transparent selection
community-led local development strategies.
procedure and objective criteria for the selection of oper
ations, which avoid conflicts of interest, ensure that at least
50 % of the votes in selection decisions are cast by partners
3. Community-led
local
development
strategies
shall
be
which are not public authorities, and allow selection by
selected by a committee set up for that purpose by the
written procedure;

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(c) ensuring coherence with the community-led local devel
(iv) administrative costs (operating and personnel costs) of
opment strategy when selecting operations, by prioritising
an organisation that applies for preparatory support
those operations according to their contribution to meeting
during the preparation phase;
that strategy's objectives and targets;
(v) support for small pilot projects.
(d) preparing and publishing calls for proposals or an ongoing
project submission procedure, including defining selection
criteria;
Such preparatory support shall be eligible regardless of
whether the community-led local development strategy
designed by the local action group benefitting from the
support is selected for funding by the selection committee
(e) receiving and assessing applications for support;
set up under Article 33(3).
(f) selecting operations and fixing the amount of support and,
(b) implementation of operations under the community-led
where relevant, presenting the proposals to the body
local development strategy;
responsible for final verification of eligibility before
approval;
(c) preparation and implementation of the local action group's
cooperation activities;
(g) monitoring the implementation of the community-led local
development strategy and the operations supported and
carrying out specific evaluation activities linked to that
(d) running costs linked to the management of the implemen
strategy.
tation of the community-led local development strategy
consisting of operating costs, personnel costs, training
cost, costs linked to public relations, financial costs as
4. Without
prejudice
to
point
(b)
of
paragraph
3,
the
local
well as the costs linked to monitoring and evaluation of
action group may be a beneficiary and implement operations in
that strategy as referred to in point (g) of Article 34(3);
accordance with the community-led local development strategy.
(e) animation of the community-led local development strategy
in order to facilitate exchange between stakeholders to
5. In the case of cooperation activities of local action groups
provide information and to promote the strategy and to
as referred to in point (c) of Article 35(1), the tasks set out in
support potential beneficiaries with a view to developing
point (f) of paragraph 3 of this Article may be carried out by
operations and preparing applications.
the managing authority responsible.
2. Support
for
running
costs
and
animation
as
referred
to
in
Article 35
points (d) and (e) of paragraph 1 shall not exceed 25 % of the
total public expenditure incurred within the community-led
Support from the ESI Funds for community-led local
local development strategy.
development
1. Support
from
the
ESI
Funds
concerned
for
community-led
local development shall cover:
CHAPTER ΙΙΙ
Territorial development
(a) the costs of preparatory support consisting of capacity
Article 36
building, training and networking with a view to
Integrated territorial investment
preparing and implementing a community-led local devel
opment strategy.
1. Where
an
urban
development
strategy
or
other
territorial
strategy, or a territorial pact referred to in Article 12(1) of the
ESF Regulation, requires an integrated approach involving
Such costs may include one or more of the following
investments from the ESF, ERDF or Cohesion Fund under
elements:
more than one priority axis of one or more operational
programmes, actions may be carried out as an integrated terri
torial investment (an 'ITI').
(i) training actions for local stakeholders;
Actions carried out as an ITI may be complemented with
financial support from the EAFRD or the EMFF.
(ii) studies of the area concerned;
2. Where
an
ITI
is
supported
by
ESF,
ERDF
or
Cohesion
(iii) costs related to the design of the community-led local
Fund, the relevant operational programme or programmes
development strategy, including consultancy costs and
shall describe the approach to the use of the ITI instrument
costs for actions related to consultations of stakeholders
and the indicative financial allocation from each priority axis
for the purposes of preparing the strategy;
in accordance with the Fund-specific rules.

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Where an ITI is complemented with financial support from the
(c) an estimate of additional public and private resources to be
EAFRD or the EMFF, the indicative financial allocation and the
potentially raised by the financial instrument down to the
measures covered shall be set out in the relevant programme or
level of the final recipient (expected leverage effect),
programmes in accordance with the Fund-specific rules.
including as appropriate an assessment of the need for,
and level of, preferential remuneration to attract counterpart
resources from private investors and/or a description of the
3. The
Member
State
or
the
managing
authority
may
mechanisms which will be used to establish the need for,
designate one or more intermediate bodies, including local auth
and extent of, such preferential remuneration, such as a
orities, regional development bodies or non-governmental
competitive or appropriately independent assessment
organisations, to carry out the management and implemen
process;
tation of an ITI in accordance with the Fund-specific rules.
(d) an assessment of lessons learnt from similar instruments
4. The Member State or the relevant managing authorities
and ex ante assessments carried out by the Member State
shall ensure that the monitoring system for the programme
in the past, and how such lessons will be applied in the
or programmes provides for the identification of operations
future;
and outputs of a priority contributing to an ITI.
(e) the proposed investment strategy, including an examination
TITLE IV
of options for implementation arrangements within the
meaning of Article 38, financial products to be offered,
FINANCIAL INSTRUMENTS
final recipients targeted and envisaged combination with
Article 37
grant support as appropriate;
Financial instruments
1. The
ESI
Funds
may
be
used
to
support
financial (f) a specification of the expected results and how the financial
instruments under one or more programmes, including when
instrument concerned is expected to contribute to the
organised through funds of funds, in order to contribute to the
achievement of the specific objectives set out under the
achievement of specific objectives set out under a priority.
relevant priority including indicators for that contribution;
Financial instruments shall be implemented to support
(g) provisions allowing for the ex ante assessment to be
investments which are expected to be financially viable and
reviewed and updated as required during the implemen
do not give rise to sufficient funding from market sources.
tation of any financial instrument which has been imple
When applying this Title, the managing authorities, the bodies
mented based upon such assessment, where during the
implementing funds of funds, and the bodies implementing
implementation phase, the managing authority considers
financial instruments shall comply with applicable law, in
that the ex ante assessment may no longer accurately
particular on State aid and public procurement.
represent the market conditions existing at the time of
implementation.
2. Support
of
financial
instruments
shall
be
based
on
an
ex
ante assessment which has established evidence of market
3. The
ex
ante
assessment
referred
to
in
paragraph
2
may
be
failures or suboptimal investment situations, and the estimated
performed in stages. It shall, in any event, be completed before
level and scope of public investment needs, including types of
the managing authority decides to make programme
financial instruments to be supported. Such ex ante assessment
contributions to a financial instrument.
shall include:
The summary findings and conclusions of ex ante assessments
(a) an analysis of market failures, suboptimal investment situ
in relation to financial instruments shall be published within
ations, and investment needs for policy areas and thematic
three months of their date of finalisation.
objectives or investment priorities to be addressed with a
view to contributing to the achievement of specific
objectives set out under a priority and to be supported
through financial instruments. That analysis shall be based
The ex ante assessment shall be submitted to the monitoring
on available good practices methodology;
committee for information purposes in accordance with the
Fund-specific rules.
(b) an assessment of the added value of the financial
instruments that are being considered for support from
4. Where
financial
instruments
support
financing
to
enter
the ESI Funds, consistency with other forms of public inter
prises, including SMEs, such support shall target the estab
vention addressing the same market, possible State aid
lishment of new enterprises, early stage-capital, i.e. seed
implications, the proportionality of the envisaged inter
capital and start-up capital, expansion capital, capital for the
vention and measures to minimise market distortion;
strengthening of the general activities of an enterprise, or the

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realisation of new projects, penetration of new markets or new
10. Contributions
in
kind
shall
not
constitute
eligible
expen
developments by existing enterprises, without prejudice to
diture in respect of financial instruments, except for
applicable Union State aid rules, and in accordance with the
contributions of land or real estate in respect of investments
Fund-specific rules. Such support may include investment in
with the objective of supporting rural development, urban
both tangible and intangible assets as well as working capital
development or urban regeneration, where the land or real
within the limits of applicable Union State aid rules and with a
estate forms part of the investment. Such contributions of
view to stimulating the private sector as a supplier of funding to
land or real estate shall be eligible provided that the conditions
enterprises. It may also include the costs of transfer of
laid down in Article 69(1) are met.
proprietary rights in enterprises provided that such transfers
take place between independent investors.
11. VAT
shall
not
constitute
eligible
expenditure
of
an
oper
ation, except in the case of VAT which is non-recoverable under
5. Investments
that
are
to
be
supported
through
financial national VAT legislation. The treatment of VAT at the level of
instruments shall not be physically completed or fully imple
investments made by final recipients shall not be taken into
mented at the date of the investment decision.
account for the purposes of determining the eligibility of expen
diture under the financial instrument. However, where financial
instruments are combined with grants under paragraphs 7 and
8 of this Article, the provisions of Article 69(3) shall apply to
6. Where
financial
instruments
provide
support
to
final the grant.
recipients in respect of infrastructure investments with the
objective of supporting urban development or urban regen
eration or similar infrastructure investments with the objectives
of diversifying non-agricultural activities in rural areas, such
12. For the purposes of the application of this Article, the
support may include the amount necessary for the reorgani
applicable Union State aid rules shall be those in force at the
sation of a debt portfolio regarding infrastructure forming
time when the managing authority or the body that implements
part of the new investment, up to a maximum of 20 % of
the fund of funds contractually commits programme
the total amount of programme support from the financial
contributions to a financial instrument, or when the financial
instrument to the investment.
instrument contractually commits programme contributions to
final recipients, as applicable.
7. Financial
instruments
may
be
combined
with
grants,
interest rate subsidies and guarantee fee subsidies. Where
13. The
Commission
shall
be
empowered
to
adopt
delegated
support from ESI Funds is provided by means of financial
acts in accordance with Article 149 laying down additional
instruments and combined in a single operation, with other
specific rules on the purchase of land and on combining
forms of support directly related to financial instruments
technical support with financial instruments.
targeting the same final recipients, including technical support,
interest rate subsidies and guarantee fee subsidies, the provisions
applicable to financial instruments shall apply to all forms of
support within that operation. In such cases, applicable Union
Article 38
State aid rules shall be respected and separate records shall be
maintained for each form of support.
Implementation of financial instruments
1. In
implementing
Article
37,
managing
authorities
may
provide a financial contribution to the following financial
instruments:
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 in accordance with
(a) financial instruments set up at Union level, managed directly
applicable Union State aid rules. In that case, separate records
or indirectly by the Commission;
shall be maintained for each source of assistance and the ESI
Funds financial instrument support shall be part of an operation
with eligible expenditure distinct from the other sources of
assistance.
(b) financial instruments set up at national, regional, trans
national or cross-border level, managed by or under the
responsibility of the managing authority.
9. The
combination
of
support
provided
through
grants
and
financial instruments as referred to in paragraphs 7 and 8 may,
subject to applicable Union State aid rules, cover the same
2. Contributions
from
the
ESI
Funds
to
financial
instruments
expenditure item provided that the sum of all forms of
under point (a) of paragraph 1 shall be placed in separate
support combined does not exceed the total amount of the
accounts and used, in accordance with the objectives of the
expenditure item concerned. Grants shall not be used to
respective ESI Funds, to support actions and final recipients
reimburse support received from financial instruments.
consistent with the programme or programmes from which
Financial instruments shall not be used to pre-finance grants.
such contributions are made.

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Contributions to the financial instruments referred to in the first
guarantees. In that case the managing authority shall be
subparagraph shall be subject to this Regulation unless
considered to be the beneficiary as defined in point (10)
exceptions are expressly provided for.
of Article 2.
The second subparagraph is without prejudice to the rules
When implementing the financial instrument, the bodies
governing the set up and functioning of the financial
referred to in points (a),(b) and (c) of the first subparagraph
instruments under the Financial Regulation, unless those rules
shall ensure compliance with applicable law, including rules
conflict with the rules of this Regulation, in which case this
covering the ESI Funds, State aid, public procurement and
Regulation prevails.
relevant standards and applicable legislation on the prevention
of money laundering, the fight against terrorism and tax fraud.
Those bodies shall not be established and shall not maintain
3. For
financial
instruments
under
point
(b)
of
paragraph
1, business relations with entities incorporated in territories, whose
the managing authority may provide a financial contribution to
jurisdictions do not cooperate with the Union in relation to the
the following financial instruments:
application of the internationally agreed tax standards and shall
transpose such requirements in their contracts with the selected
financial intermediaries.
(a) financial instruments complying with the standard terms
and conditions laid down by the Commission, in
accordance with the second subparagraph of this paragraph;
The Commission shall be empowered to adopt delegated acts in
accordance with Article 149 laying down additional specific
rules on the role, liabilities and responsibility of bodies imple
(b) already existing or newly created financial instruments
menting financial instruments, related selection criteria and
which are specifically designed to achieve the specific
products that may be delivered through financial instruments
objectives set out under the relevant priority.
in accordance with Article 37. The Commission shall notify
those delegated acts simultaneously to the European Parliament
and the Council by 22 april 2014.
The Commission shall adopt implementing acts concerning the
standard terms and conditions with which the financial
instruments under point (a) of the first subparagraph shall
5. The
bodies
referred
to
in
points
(a)
and
(b)
of
the
first
comply. Those implementing acts shall be adopted in
subparagraph of paragraph 4, when implementing funds of
accordance with the examination procedure referred to in
funds may further entrust part of the implementation to
Article 150(3).
financial intermediaries provided that such entities ensure
under their responsibility that the financial intermediaries
4. When
supporting
financial
instruments
referred
to
in satisfy the criteria laid down in Article 140(1),(2) and (4) of
point (b) of paragraph 1 the managing authority may:
the Financial Regulation. Financial intermediaries shall be
selected on the basis of open, transparent, proportionate and
non-discriminatory procedures, avoiding conflicts of interest.
(a) invest in the capital of existing or newly created legal
entities, including those financed from other ESI Funds,
dedicated to implementing financial instruments consistent
6. The
bodies
referred
to
in
point
(b)
of
the
first
with the objectives of the respective ESI Funds, which will
subparagraph of paragraph 4 to which implementation tasks
undertake implementation tasks; the support to such entities
have been entrusted shall open fiduciary accounts in their
shall be limited to the amounts necessary to implement new
name and on behalf of the managing authority, or set up the
investments in accordance with Article 37 and in a manner
financial instrument as a separate block of finance within the
that is consistent with the objectives of this Regulation;
financial 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
(b) entrust implementation tasks to:
resources available in the financial institution. The assets held
on fiduciary accounts and such separate blocks of finance shall
be managed in accordance with the principle of sound financial
(i) the EIB;
management following appropriate prudential rules and shall
have appropriate liquidity.
(ii) international financial institutions in which a Member
State is a shareholder, or financial institutions estab
7. Where
a
financial
instrument
is
implemented
under
points
lished in a Member State aiming at the achievement
(a) and (b) of the first subparagraph of paragraph 4, subject to
of public interest under the control of a public auth
the implementation structure of the financial instrument, the
ority;
terms and conditions for contributions from programmes to
financial instruments shall be set out in funding agreements
in accordance with Annex III at the following levels:
(iii) a body governed by public or private law; or
(a) where applicable, between the duly mandated represen
(c) undertake implementation tasks directly, in the case of
tatives of the managing authority and the body that
financial instruments consisting solely of loans or
implements the fund of funds; and

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(b) between the duly mandated representatives of the managing
(ii) new portfolios of debt finance to SMEs.
authority, or where applicable, the body that implements
the fund of funds, and the body that implements the
financial instrument.
The financial contribution referred to in points (a) and (b) of the
first subparagraph of this paragraph shall contribute to junior
8. For
financial
instruments
implemented
under
point
(c)
of and/or mezzanine tranches of portfolios mentioned therein
the first subparagraph of paragraph 4, the terms and conditions
provided that the relevant financial intermediary retains a
for contributions from programmes to financial instruments
sufficient part of the risk of the portfolios at least equal to
shall be set out in a strategy document in accordance with
the risk retention requirement set out in Directive 2013/36/EU
Annex IV to be examined by the monitoring committee.
of the European Parliament and of the Council ( 2 ) and in Regu
lation (EU) No 575/2013 to ensure adequate alignment of
interest. In the case of securitisation under point (b) of the
9. National
public
and
private
contributions,
including
where first subparagraph of this paragraph, the financial intermediary
relevant contributions in kind as referred to in Article 37(10),
is obliged to originate new debt finance to eligible SMEs in
may be provided at the level of the fund of funds, at the level of
accordance with Article 37(4) of this Regulation.
the financial instrument or at the level of final recipients, in
accordance with the Fund-specific rules.
Each Member State intending to participate in such financial
instruments shall contribute an amount which is in line with
10. The
Commission
shall
adopt
implementing
acts
laying SMEs' debt financing needs in that Member State and the
down uniform conditions regarding the detailed arrangements
for the transfer and management of programme contributions
estimated demand for such SME debt finance, taking into
managed by the bodies referred to in the first subparagraph of
account the ex ante assessment referred to in point (a) of the
first subparagraph of paragraph 4 and in any case which is not
paragraph 4. Those implementing acts shall be adopted in
higher than 7 % of the allocation from the ERDF and EAFRD to
accordance with the examination procedure referred to in
the Member State. The aggregate ERDF and EAFRD contribution
Article 150(3).
by all participating Member States shall be subject to a global
ceiling of EUR 8 500 000 000 (in 2011 prices).
Article 39
Contribution of ERDF and EAFRD to joint uncapped
guarantee and securitisation financial instruments in
Where it is considered by the Commission in consultation with
favour of SMEs, implemented by the EIB
the EIB that the aggregate minimum contribution to the
instrument representing the sum of the contributions of all
1. For
the
purposes
of
this
Article, 'debt finance' means
participating Member States is insufficient taking due account
loans, leasing or guarantees.
of the minimum critical mass defined in the ex ante assessment
referred to in point (a) of the first subparagraph of paragraph 4,
implementation of the financial instrument shall be discon
2. Member
States
may
use
the
ERDF
and
EAFRD
to
provide tinued and the contributions returned to the Member States.
a financial contribution to financial instruments referred to in
point (a) of Article 38(1) of this Regulation, managed indirectly
by the Commission with implementation tasks entrusted to the
EIB pursuant to point (c)(iii) of Article 58(1) and Article 139(4)
Where the Member State and the EIB are not able to agree the
of the Financial Regulation, in respect of the following activities:
conditions of the funding agreement referred to in point (c) of
the first subparagraph of paragraph 4 the Member State shall
submit a request for amendment of the programme referred to
(a) uncapped guarantees providing capital relief to financial
in point (b) of the first subparagraph of paragraph 4 and real
intermediaries for new portfolios of debt finance to
locate the contribution to other programmes and priorities in
eligible SMEs in accordance with Article 37(4) of this Regu
accordance with requirements for thematic concentration.
lation;
(b) securitisation, as defined in point (61) of Article 4 (1) of
Where the conditions for the termination of the Member State's
Regulation (EU) 575/2013 of the European Parliament and
contribution to the instrument established in the funding
of the Council (
agreement between the Member State concerned and the EIB

1 ), of any of the following:
referred to in point (c) of the first subparagraph of paragraph 4
have been satisfied, the Member State shall submit a request for
amendment of the programme referred to in point (b) of the
(i) existing portfolios of debt finance to SMEs and other
enterprises with less than 500 employees;
( 2 ) Directive 2013/36/EU of the European Parliament and of the
Council of 26 June 2013 on access to the activity of credit insti
( 1 ) Regulation (EU) No 575/2013 of the European Parliament and of
tutions and the prudential supervision of credit institutions and
the Council of 26 June 2013 on prudential requirements for credit
investment firms, amending Directive 2002/87/EC and repealing
institutions and investment firms and amending Regulation (EU)
Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013,
No 648/2012 (OJ L 176, 27.6.2013, p. 1).
p. 338).

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first subparagraph of paragraph 4 and reallocate the remaining
(vi) penalties in the event of non-performance by financial
contribution to other programmes and priorities in accordance
intermediaries;
with requirements for thematic concentration.
(vii) selection of financial intermediaries;
Where the participation of a Member State is discontinued, that
Member State shall submit a request for amendment of the
programme. Where unused appropriations are decommitted,
(viii) monitoring, reporting and auditing;
the decommitted appropriations shall be made available again
to the Member State concerned, in order to be re-programmed
for other programmes and priorities in accordance with the
(ix) visibility;
requirements for thematic concentration.
(x) the conditions for termination of the agreement.
3. The
SMEs
which
receive
new
debt
finance,
as
a
result
of
the new portfolio built up by the financial intermediary in the
For the purposes of implementation of the instrument, the
context of the financial instrument referred to in paragraph 2
EIB will enter into contractual arrangements with selected
shall be considered the final recipients of the contribution of the
financial intermediaries;
ERDF and EAFRD to the financial instrument concerned.
4. The
financial
contribution
referred
to
in
paragraph
2
shall (d) in the event that the funding agreement referred to in point
comply with the following conditions:
(c) is not concluded within six months of the adoption of
the programme referred to in point (b), the Member State
shall have the right to reallocate such contribution to other
(a) by way of derogation from Article 37(2), it shall be based
programmes and priorities in accordance with requirements
on one ex ante assessment at Union level carried out by the
for thematic concentration.
EIB and the Commission.
The Commission shall, in order to ensure uniform conditions
On the basis of available data sources on bank debt finance
for the implementation of this Article, adopt an implementing
and SMEs, the ex ante assessment shall cover, inter alia, an
act laying down the model of the funding agreement referred to
analysis of the SME financing needs at Union level, SME
in point (c) of the first subparagraph. That implementing act
financing conditions and needs as well as an indication of
shall be adopted in accordance with the examination procedure
the SME financing gap in each Member State, a profile of
referred to in Article 150(3).
the economic and financial situation of the SME sector at
Member State level, minimum critical mass of aggregate
contributions, a range of estimated total loan volume
5. A
minimum
leverage
shall
be
achieved
in
each
partici
generated by such contributions, and the added value;
pating Member State at the milestones set out in the funding
agreement referred to in point (c) of the first subparagraph of
paragraph 4, calculated as the ratio between the new debt
(b) it shall be provided by each participating Member State as
finance to eligible SMEs to be originated by the financial inter
part of a single dedicated national programme per financial
mediaries and the corresponding contribution of the ERDF and
contribution by ERDF and EAFRD supporting the thematic
EAFRD from the relevant Member State to the financial instru
objective set out in point (3) of the first paragraph of
ments. Such minimum leverage may vary between participating
Article 9;
Member States.
(c) it shall be subject to the conditions set out in a funding
In the event that the financial intermediary does not achieve the
agreement concluded between each participating Member
minimum leverage set out in the funding agreement referred to
State and the EIB including, inter alia:
in point (c) of the first subparagraph of paragraph 4 it shall be
contractually bound to pay penalties for the benefit of the
participating Member State, in accordance with the terms and
(i) tasks and obligations of the EIB including remuner
conditions set out in the funding agreement.
ation;
Neither the guarantees issued nor the relevant securitisation
(ii) minimum leverage to be achieved at clearly defined
transactions shall be affected by a failure by the financial inter
milestones within the eligibility period indicated in
mediary to reach the minimum leverage set out in the funding
Article 65(2);
agreement.
(iii) conditions for the new debt finance;
6. By
way
of
derogation
from
the
first
subparagraph
of
Article 38(2), financial contributions referred to in paragraph
(iv) provisions relating to non-eligible activities and
2 of this Article may be placed in separate accounts per
exclusion criteria;
Member State or, if two or more participating Member States
give their consent, in a single account covering all such Member
States and used in accordance with the specific objectives of the
(v) schedule of payments;
programmes from which the contributions are made.

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7. By
way
of
derogation
from
Article
41(1)
and
(2)
as of region, unless otherwise provided for in the funding
regards the financial contributions referred to in paragraph 2
agreement referred to in point (c) of the first subparagraph of
of this Article, the Member State's request for payment to the
paragraph 4.
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
12. Article
70
shall
not
apply
to
programmes
set
up
to
agreement referred to in point (c) of the first subparagraph of
implement financial instruments under this Article.
paragraph 4 of this Article. Such requests for payment shall be
based on the amounts requested by the EIB deemed necessary
to cover commitments for guarantee contracts or securitisation
Article 40
transactions to be finalised within the three following months.
Payments from Member States to the EIB shall be made without
Management and control of financial instruments
delay and in any case before commitments are entered into by
1. Bodies
designated
in
accordance
with
Article
124
of
this
the EIB.
Regulation for ERDF, Cohesion Fund, ESF, EMFF and with
Article 65 of the EAFRD Regulation for the EAFRD shall not
carry out on-the spot verifications of operations comprising
8. At
closure
of
the
programme,
the
eligible
expenditure financial instruments implemented under point (a) of
shall be the total amount of programme contributions paid to
Article 38(1). Those designated bodies shall receive regular
the financial instrument, corresponding:
control reports from the bodies entrusted with the implemen
tation of those financial instruments.
(a) for the activities referred to in point (a) of the first
subparagraph of paragraph 2 of this Article, to the
2. The
bodies
responsible
for
the
audit
of
programmes
shall
resources referred to in point (b) of the first subparagraph
not carry out audits of operations comprising financial
of Article 42(3);
instruments implemented under point (a) of Article 38(1) and
of management and control systems relating to those financial
instruments. They shall receive regular control reports from the
(b) for the activities referred to in point (b) of the first
auditors designated in the agreements setting up those financial
subparagraph of paragraph 2 of this Article, to the
instruments.
aggregate amount of new debt finance resulting from the
securitisation transactions, paid to or to the benefit of
eligible SMEs within the eligibility period indicated in
3. The
bodies
responsible
for
the
audit
of
programmes
may
Article 65(2).
conduct audits at the level of final recipients only when one or
more of the following situations occur:
9. For the purpose of Articles 44 and 45, the uncalled guar
antees and the amounts recovered in relation to, respectively,
(a) supporting documents, providing evidence of the support
the uncapped guarantees and the securitisation transactions,
from the financial instrument to final recipients and of its
shall be deemed to be resources paid back to the financial
use for the intended purposes in line with applicable law,
instruments. At the winding up of the financial instruments,
are not available at the level of the managing authority or at
the net liquidation proceeds, after deduction of costs, fees and
the level of the bodies that implement financial instruments;
payment of amounts due to creditors ranking senior to those
contributed by the ERDF and EAFRD, shall be returned to the
relevant Member States pro rata to their contributions to the
(b) there is evidence that the documents available at the level of
financial instrument.
the managing authority or at the level of the bodies that
implement financial instruments do not represent a true and
accurate record of the support provided.
10. The
report
referred
to
in
Article
46(1)
shall
include
the
following additional elements:
4. The
Commission
shall
be
empowered
to
adopt
delegated
acts, in accordance with Article 149, concerning the
management and control of financial instruments referred to
(a) the total amount of ERDF and EAFRD support paid to the
in point (b) of Article 38(1), including controls to be
financial instrument in relation to uncapped guarantees or
performed by managing and audit authorities, arrangements
securitisation transactions, by programme and priority or
for keeping supporting documents, elements to be evidenced
measure;
by supporting documents, and management and control and
audit arrangements. The Commission shall notify those
delegated acts simultaneously to the European Parliament and
(b) progress in creating the new debt finance in accordance
the Council by 22 April 2014.
with Article 37(4), for eligible SMEs.
5. The
bodies
implementing
financial
instruments
shall
be
11. Notwithstanding
Article
93(1),
the
resources
allocated
to responsible for ensuring that supporting documents are
instruments under paragraph 2 of this Article may be used for
available and shall not impose on final recipients record-
the purpose of giving rise to new SME debt finance in the entire
keeping requirements that go beyond what is necessary to
territory of the Member State without regard to the categories
enable them to fulfil that responsibility.

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Article 41
At closure of a programme, the application for payment of
the final balance shall include the total amount of eligible
Requests for payment including expenditure for financial
expenditure as referred to in Article 42.
instruments
1. As
regards
financial
instruments
referred
to
in
point
(a)
of
Article 38(1) and financial instruments referred to in point (b)
2. As
regards
financial
instruments
referred
to
in
point
(b)
of
of Article 38(1) implemented in accordance with points (a) and
Article 38(1) implemented in accordance with point (c) of
(b) of Article 38(4), phased applications for interim payments
Article 38(4), the applications for interim payments and for
shall be made for programme contributions paid to the financial
payment of the final balance shall include the total amount
instrument during the eligibility period laid down in
of the payments effected by the managing authority for
Article 65(2) (the 'eligibility period") in accordance with the
investments in final recipients as referred to in points (a) and
following conditions:
(b) of Article 42(1).
3. The
Commission
shall
be
empowered
to
adopt
delegated
(a) the amount of the programme contribution paid to the
acts in accordance with Article 149, laying down the rules for
financial instrument included in each application for
withdrawal of payments to financial instruments and
interim payment submitted during the eligibility period
consequent adjustments in respect of applications for payments.
shall not exceed 25 % of the total amount of programme
contributions committed to the financial instrument under
the relevant funding agreement, corresponding to expen
diture within the meaning of points (a), (b) and (d) of
4. The
Commission
shall,
in
order
to
ensure
uniform
Article 42(1) expected to be paid during the eligibility
conditions for the implementation of this Article, adopt imple
period. Applications for interim payment submitted after
menting acts laying down the models to be used when
the eligibility period shall include the total amount of
submitting additional information concerning financial
eligible expenditure within the meaning of Article 42;
instruments with the applications for payments to the
Commission. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in
Article 150(3).
(b) each application for interim payment referred to in point (a)
of this paragraph may include up to 25 % of the total
amount of the national co-financing as referred to in
Article 42
Article 38(9) expected to be paid to the financial
Eligible expenditure at closure
instrument, or at the level of final recipients for expenditure
in the meaning of points (a), (b) and (d) of Article 42(1),
1. At closure of a programme, the eligible expenditure of the
within the eligibility period;
financial instrument shall be the total amount of programme
contributions effectively paid or, in the case of guarantees,
committed by the financial instrument within the eligibility
period, corresponding to:
(c) subsequent applications for interim payment submitted
during the eligibility period shall only be made:
(a) payments to final recipients, and in the cases referred to in
Article 37(7) payments to the benefit of final recipients;
(i) for the second application for interim payment, when at
least 60 % of the amount included in the first appli
cation for interim payments has been spent as eligible
(b) resources committed for guarantee contracts, whether
expenditure within the meaning of points (a), (b) and (d)
outstanding or already come to maturity, in order to
of Article 42(1);
honour possible guarantee calls for losses, calculated on
the basis of a prudent ex ante risk assessment, covering a
multiple amount of underlying new loans or other risk-
bearing instruments for new investments in final recipients;
(ii) for the third and subsequent applications for interim
payment, when at least 85 % of the amounts included
in the previous applications for interim payments have
(c) capitalised interest rate subsidies or guarantee fee subsidies,
been spent as eligible expenditure within the meaning of
due to be paid for a period not exceeding 10 years after the
points (a), (b) and (d) of Article 42(1);
eligibility period, used in combination with financial instru
ments, paid into an escrow account specifically set up for
that purpose, for effective disbursement after the eligibility
period, but in respect of loans or other risk-bearing
(d) each application for interim payment, which includes expen
instruments disbursed for investments in final recipients
diture related to financial instruments, shall separately
within the eligibility period;
disclose the total amount of programme contributions
paid to the financial instrument and the amounts paid as
eligible expenditure within the meaning of points (a), (b)
(d) reimbursement of management costs incurred or payment
and (d) of Article 42(1).
of management fees of the financial instrument.

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The Commission shall be empowered to adopt delegated acts in
(a) total amount of the support from the ESI Funds paid for the
accordance with Article 149 laying down the specific rules
purposes of paragraphs 1 and 2; and
concerning the establishment of a system of capitalisation of
annual instalments for interest rate subsidies and guarantee fee
subsidies referred to in point (c) of the first subparagraph.
(b) corresponding national co-financing.
2. In
the
case
of
equity-based
instruments
and
micro-credit, 5. Management
cost
and
fees
as
referred
to
in
point
(d)
of
capitalised management costs or fees due to be paid for a
the first subparagraph of paragraph 1 and in paragraph 2 of this
period not exceeding six years after the eligibility period, in
Article may be charged by the body implementing the fund of
respect of investments in final recipients which occurred
funds or bodies implementing financial instruments pursuant to
within the eligibility period, which cannot be covered by
points (a) and (b) of Article 38(4) and shall not exceed the
Articles 44 or 45, may be considered as eligible expenditure
thresholds defined in the delegated act referred to in
when paid into an escrow account specifically set up for that
paragraph 6 of this Article. Whereas management costs shall
purpose.
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
3. In
the
case
of
equity-based
instruments
targeting
enter
shall be based on a performance based calculation methodology.
prises 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 2017, which by the end of the eligibility
period invested at least 55 % of the programme resources
Management costs and fees may comprise arrangement fees.
committed in the relevant funding agreement, a limited
Where arrangement fees, or any part thereof, are charged to
amount of payments for investments in final recipients to be
final recipients, they shall not be declared as eligible expen
made for a period not exceeding four years after the end of
diture.
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
Management costs and fees, including those incurred for
that all of the conditions set out below are fulfilled.
preparatory work in relation to the financial instrument
before the signature of the relevant funding agreement, shall
be eligible as from the date of signature of the relevant
funding agreement.
The amount paid into the escrow account:
6. The
Commission
shall
be
empowered
to
adopt
delegated
(a) shall be used solely for follow-on investments in final
acts, in accordance with Article 149, laying down the specific
recipients having received initial equity investments from
rules setting out the criteria for determining management costs
the financial instrument within the eligibility period,
and fees on the basis of performance and the applicable
which are still wholly or partially outstanding;
thresholds as well as rules for the reimbursement of capitalised
management costs and fees for equity-based instruments and
micro-credit.
(b) shall be used solely for follow-on investments to be made in
accordance with market standards and market standard
contractual arrangements and limited to the minimum
Article 43
necessary to stimulate private sector co-investment, while
Interest and other gains generated by support from the ESI
ensuring continuity of financing for the target enterprises
Funds to financial instruments
so that both public and private investors can benefit from
investments;
1. Support
from
the
ESI
Funds
paid
to
financial
instruments
shall be placed in accounts domiciled within financial insti
tutions in Member States and shall be invested on a
(c) shall not exceed 20 % of the eligible expenditure of the
temporary basis in accordance with the principles of sound
equity-based instrument referred to in point (a) of the first
financial management.
subparagraph of paragraph 1 from which ceiling capital
resources and gains returned to that equity-based instrument
during the eligibility period shall be deducted.
2. Interest
and
other
gains
attributable
to
support
from
the
ESI Funds paid to financial instruments shall be used for the
same purposes, including the reimbursement of management
costs incurred or payment of management fees of the
Any amounts paid into the escrow account which are not used
financial instrument in accordance with point (d) of the first
for investments in final recipients paid in the period referred to
subparagraph of Article 42(1), and expenditure paid in
in the first subparagraph shall be used in accordance with
accordance with Article 42(2), as the initial support from the
Article 45.
ESI Funds either within the same financial instrument, or
following the winding up of the financial instrument, in other
financial instruments or forms of support in accordance with
4. The
eligible
expenditure
disclosed
in
accordance
with the specific objectives set out under a priority, until the end of
paragraphs 1 and 2 shall not exceed the sum of the:
the eligibility period.

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3. The
managing
authority
shall
ensure
that
adequate
records Article 37, are used in accordance with the aims of the
of the use of interest and other gains are maintained.
programme or programmes, either within the same financial
instrument or, following the exit of those resources from the
financial instrument, in other financial instruments provided
that, in both cases, an assessment of market conditions demon
Article 44
strates a continuing need for such investment, or in other forms
Re-use of resources attributable to the support from the
of support.
ESI Funds until the end of the eligibility period
1. Resources
paid
back
to
financial
instruments
from
Article 46
investments or from the release of resources committed for
guarantee contracts, including capital repayments and gains
Report on implementation of financial instruments
and other earnings or yields, such as interest, guarantee fees,
dividends, capital gains or any other income generated by
1. The
managing
authority
shall
send
to
the
Commission
a
investments, which are attributable to the support from the
specific report covering the operations comprising financial
ESI Funds, shall be re-used for the following purposes, up to
instruments as an annex to the annual implementation report.
the amounts necessary and in the order agreed in the relevant
funding agreements:
2. The
specific
report
referred
to
in
paragraph
1
shall
include, for each financial instrument, the following
information:
(a) further investments through the same or other financial
instruments, in accordance with the specific objectives set
out under a priority;
(a) identification of the programme and of the priority or
measure from which support from the ESI Funds is
provided;
(b) where applicable, preferential remuneration of private
investors, or public investors operating under the market
economy principle, who provide counterpart resources to
(b) description of the financial instrument and implementation
the support from the ESI Funds to the financial instrument
arrangements;
or who co-invest at the level of final recipients;
(c) identification of the bodies implementing financial instru
ments, and the bodies implementing funds of funds where
(c) where applicable, reimbursement of management costs
applicable, as referred to under point (a) of Article 38(1),
incurred and payment of management fees of the financial
points (a), (b) and (c) of Article 38(4), and the financial
instrument.
intermediaries referred to under Article 38(6);
The need and the level for preferential remuneration pursuant
(d) total amount of programme contributions by priority or
to point (b) of the first subparagraph shall be established in the
measure paid to the financial instrument;
ex-ante assessment. The preferential remuneration shall not
exceed what is necessary to create the incentives for attracting
private counterpart resources and shall not over-compensate
(e) total amount of support paid to the final recipients or to
private investors, or public investors operating under the
the benefit of final recipients, or committed in guarantee
market economy principle. The alignment of interest shall be
contracts by the financial instrument for investments in
ensured through an appropriate sharing of risk and profit and
final recipients, as well as management costs incurred or
shall be carried out on a normal commercial basis and be
management fees paid, by programme and priority or
compatible with Union State aid rules.
measure;
2. The
managing
authority
shall
ensure
that
adequate
records (f) the performance of the financial instrument including
of the use of the resources referred to in paragraph 1 are
progress in its set-up and in selection of bodies imple
maintained.
menting the financial instrument, including the body imple
menting a fund of funds;
Article 45
(g) interest and other gains generated by support from the ESI
Use of resources after the end of the eligibility period
Funds to the financial instrument and programme resources
paid back to financial instruments from investments as
Member States shall adopt the necessary measures to ensure
referred to in Articles 43 and 44;
that resources paid back to financial instruments, including
capital repayments and gains and other earnings or yields
generated during a period of at least eight years after the end
(h) progress in achieving the expected leverage effect of
of the eligibility period, which are attributable to the support
investments made by the financial instrument and value
from the ESI Funds to financial instruments pursuant to
of investments and participations;

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(i) the value of equity investments, with respect to previous
Member States participating in the cooperation programme
years;
and by third countries, in the event that they have accepted
the invitation to participate in the cooperation programme, in
agreement with the managing authority within three months of
(j) contribution of the financial instrument to the achievement
the date of notification of the decision adopting the cooperation
of the indicators of the priority or measure concerned.
programme to the Member States. That monitoring committee
shall draw up and adopt its rules of procedure.
The information in points (h) and (j) of the first subparagraph
may be included only in the annex to the annual implemen
Article 48
tation reports submitted in 2017 and 2019 as well as in the
final implementation report. The reporting obligations set out in
Composition of the monitoring committee
points (a) to (j) of the first subparagraph shall not be applied at
the level of final recipients.
1. The
composition
of
the
monitoring
committee
shall
be
decided by the Member State, provided that the monitoring
committee is composed of representatives of the relevant
3. The
Commission
shall,
in
order
to
ensure
uniform Member State authorities and intermediate bodies and of repre
conditions for the implementation of this Article, adopt imple
sentatives of the partners referred to in Article 5. Represen
menting acts establishing the models to be used when reporting
tatives of the partners shall be delegated to be part of the
on financial instruments to the Commission. Those imple
monitoring committee by the respective partners through trans
menting acts shall be adopted in accordance with the exam
parent processes. Each member of the monitoring committee
ination procedure referred to in Article 150(3).
may have a voting right.
4. Each
year,
starting
in
2016,
the
Commission
shall,
within The composition of the monitoring committee of a programme
six months of the deadline for the submission of the annual
under the European territorial goal shall be agreed by the
implementation reports referred to in Article 111(1) for the
Member States participating in the programme and by third
ERDF, ESF and the Cohesion Fund, Article 75 of the EAFRD
countries in the event that they have accepted the invitation
Regulation for the EAFRD, and the relevant provisions of
to participate in the cooperation programme. The monitoring
Funds-specific rules for the EMFF, provide summaries of the
committee shall include relevant representatives of those
data on the progress made in financing and implementing the
Member States and third countries. The monitoring committee
financial instruments, sent by the managing authorities in
may include representatives of the EGTC carrying out activities
accordance with this Article. Those summaries shall be trans
related to the programme within the programme area.
mitted to the European Parliament and the Council and shall be
made public.
2. The list of the members of the monitoring committee
shall be published.
TITLE V
MONITORING AND EVALUATION
3. The
Commission
shall
participate
in
the
work
of
the
monitoring committee in an advisory capacity.
CHAPTER I
Monitoring
4. If
the
EIB
contributes
to
a
programme,
it
may
participate
S e c t i o n I
in the work of the monitoring committee in an advisory
capacity.
M o n i t o r i n g o f p r o g r a m m e s
Article 47
5. The
monitoring
committee
shall
be
chaired
by
a
represen
Monitoring committee
tative of the Member State or of the managing authority.
1. Within
three
months
of
the
date
of
notification
to
the
Member State of the Commission decision adopting a
Article 49
programme, the Member State shall set up a committee, in
accordance with its institutional, legal and financial framework,
Functions of the monitoring committee
to monitor implementation of the programme, in agreement
1. The
monitoring
committee
shall
meet
at
least
once
a
year
with the managing authority (the "monitoring committee").
and shall review implementation of the programme and
progress made towards achieving its objectives. In doing so, it
A Member State may set up a single monitoring committee to
shall have regard to the financial data, common and
cover more than one programme co-financed by the ESI Funds.
programme-specific indicators, including changes in the value
of result indicators and progress towards quantified target
values, and the milestones defined in the performance
2. Each
monitoring
committee
shall
draw
up
and
adopt
its framework referred to in Article 21(1), and, where relevant,
rules of procedure in accordance with the institutional, legal and
the results of qualitative analyses.
financial framework of the Member State concerned.
2. The
monitoring
committee
shall
examine
all
issues
that
3. The
monitoring
committee
of
a
programme
under
the affect the performance of the programme, including the
European territorial cooperation goal shall be set up by the
conclusions of the performance reviews.

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3. The
monitoring
committee
shall
be
consulted
and
shall,
if in paragraphs 2 and 3, include information on, and assess
it considers it to be appropriate, give an opinion on any
progress towards, achieving the objectives of the programme
amendment of the programme proposed by the managing auth
and its contribution to achieving the Union strategy for
ority.
smart, sustainable and inclusive growth.
4. The monitoring committee may make observations to the
6. In
order
to
be
deemed
admissible,
the
annual
implemen
managing authority regarding implementation and evaluation of
tation reports referred to in paragraphs 1 to 5 shall contain all
the programme including actions related to the reduction of the
the information required in those paragraphs and in the Fund-
administrative burden on beneficiaries. The monitoring
specific rules.
committee shall monitor actions taken as a result of its obser
vations.
The Commission shall inform the Member State within 15
Article 50
working days of the date of receipt of the annual implemen
tation report if it is not admissible, failing which it shall be
Implementation reports
deemed admissible.
1. From
2016
until
and
including
2023,
each
Member
State
shall submit to the Commission an annual report on implemen
7. The
Commission
shall
examine
the
annual
and
final
tation of the programme in the previous financial year. Each
implementation report and inform the Member State of its
Member State shall submit to the Commission a final report on
observations within two months of the date of receipt of the
implementation of the programme for the ERDF, the ESF and
annual implementation report and within five months of the
the Cohesion Fund and an annual implementation report for
date of receipt of the final implementation report. Where the
the EAFRD and the EMFF by the deadline established in the
Fund-specific rules.
Commission does not provide observations within those dead
lines, the reports shall be deemed to be accepted.
2. Annual implementation reports shall set out key
information on implementation of the programme and its
8. The
Commission
may
make
observations
to
the
managing
priorities by reference to the financial data, common and
authority concerning issues which significantly affect the imple
programme-specific indicators and quantified target values,
mentation of the programme. Where such observations are
including changes in the value of result indicators where appro
made, the managing authority shall provide all necessary
priate, and, beginning from the annual implementation report
information with regard to those observations and, where
to be submitted in 2017, the milestones defined in the
appropriate, inform the Commission, within three months, of
performance framework. The data transmitted shall relate to
measures taken.
values for indicators for fully implemented operations and
also, where possible, having regard to the stage of implemen
tation, for selected operations. They shall also set out a
9. The annual and final implementation reports, as well as a
synthesis of the findings of all evaluations of the programme
summary for citizens of their content, shall be made available to
that have become available during the previous financial year,
the public.
any issues which affect the performance of the programme, and
the measures taken. The annual implementation report to be
submitted in 2016 may also set out, where relevant, actions
Article 51
taken to fulfil ex ante conditionalities.
Annual review meeting
1. An
annual
review
meeting
shall
be
organised
every
year
3. By
way
of
derogation
from
paragraph
2,
specific
rules
on from 2016 until and including 2023 between the Commission
the data to be transmitted for the ESF may be established in the
and each Member State to examine the performance of each
ESF Regulation.
programme, taking account of the annual implementation
report and the Commission's observations where applicable.
4. The
annual
implementation
report
to
be
submitted
in
2017 shall set out and assess the information referred to in
paragraph 2 and progress made towards achieving the
2. The
annual
review
meeting
may
cover
more
than
one
objectives of the programme, including the contribution of
programme. In 2017 and 2019, the annual review meeting
the ESI Funds to changes in the value of result indicators,
shall cover all programmes in the Member State and shall
when evidence is available from relevant evaluations. That
also take account of the progress reports submitted by the
annual implementation report shall set out the actions taken
Member State, in accordance with Article 52, in those years.
to fulfil the ex-ante conditionalities not fulfilled at the time of
adoption of the programmes. It shall also assess the implemen
tation of actions to take into account the principles set out in
3. By
way
of
derogation
from
paragraph
1,
the
Member
State
Articles 7 and 8, the role of the partners referred to in Article 5
and the Commission may agree not to organise an annual
in the implementation of the programme and report on support
review meeting for a programme in years other than 2017
used for climate change objectives.
and 2019.
5. The
annual
implementation
report
to
be
submitted
in
4. The
annual
review
meeting
shall
be
chaired
by
the
2019 and the final implementation report for the ESI Funds
Commission or, if the Member State so requests, co-chaired
shall, in addition to the information and assessment referred to
by the Member State and the Commission.

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5. The
Member
State
shall
ensure
that
appropriate
follow-up (h) the role of the partners referred to in Article 5 in the
is given to comments of the Commission following the annual
implementation of the Partnership Agreement;
review meeting concerning issues which significantly affect the
implementation of the programme and, where appropriate,
inform the Commission, within three months, of the
(i) a summary of the actions taken in relation to the appli
measures taken.
cation of the horizontal principles referred to in Articles 5,
7 and 8 and policy objectives for the implementation of the
ESI Funds.
S e c t i o n I I
3. Where
the
Commission
determines,
within
two
months
of
S t r a t e g i c p r o g r e s s
the date of submission of the progress report, that the
Article 52
information submitted is incomplete or unclear in a manner
which significantly affects the quality and reliability of the
Progress report
assessment concerned, it may request additional information
1. By 31 August 2017 and by 31 August 2019, the Member
from the Member State, on condition that that request does
State shall submit to the Commission a progress report on
not cause unjustified delays and that the Commission
implementation of the Partnership Agreement as at
provides reasons to substantiate the alleged lack of quality
31 December 2016 and 31 December 2018 respectively.
and reliability. The Member State shall provide to the
Commission the information requested within three months
and, where appropriate, shall revise the progress report accord
ingly.
2. The
progress
report
shall
set
out
information
on
and
assess:
4. The
Commission
shall,
in
order
to
ensure
uniform
conditions for the implementation of this Article, adopt imple
(a) changes in the development needs in the Member State
menting acts establishing the model to be used when
since the adoption of the Partnership Agreement;
submitting the progress report. Those implementing acts shall
be adopted in accordance with the advisory procedure referred
to in Article 150(2).
(b) progress made towards achievement of the Union strategy
for smart, sustainable and inclusive growth, as well as of the
Article 53
Fund-specific missions referred to in Article 4(1), through
the contribution of the ESI Funds to the thematic objectives
Reporting by the Commission and debate on the ESI Funds
selected, and in particular with regard to the milestones set
1. The
Commission
shall
transmit
each
year
from
2016
to
out in the performance framework for each programme,
the European Parliament, the Council, the European Economic
and to the support used for climate change objectives;
and Social Committee and the Committee of the Regions, a
summary report in relation to ESI Fund programmes based
on the annual implementation reports of the Member States
(c) whether the actions taken to fulfil the applicable ex ante
submitted under Article 50 as well as a synthesis of the
conditionalities set out in the Partnership Agreement not
findings of the available evaluations of programmes. In 2017
fulfilled at the date of adoption of the Partnership
and 2019 the summary report shall form a part of the strategic
Agreement have been implemented in accordance with the
report referred to in paragraph 2.
timetable established. This point shall only apply to the
progress report to be submitted in 2017;
2. In
2017
and
2019,
the
Commission
shall
prepare
a
strategic report summarising the progress reports of the
(d) implementation of mechanisms to ensure coordination
Member States, which by 31 December 2017 and 31 December
between the ESI Funds and other Union and national
2019, respectively, it shall submit to the European Parliament,
funding instruments and with the EIB;
the Council, the European Economic and Social Committee and
the Committee of the Regions and those institutions shall be
invited to hold a debate on it.
(e) implementation of the integrated approach to territorial
development, or a summary of the implementation of the
3. The
Council
shall
debate
the
strategic
report
in
particular
integrated approaches that are based on the programmes,
with regard to the contribution of the ESI Funds to the
including progress towards achievement of priority areas
achievement of the Union strategy for smart, sustainable and
established for cooperation;
inclusive growth and shall be invited to provide input to the
spring meeting of the European Council.
(f) where appropriate, actions taken to reinforce the capacity of
4. Every
two
years
from
2018,
the
Commission
shall
include
the Member State authorities and beneficiaries to administer
in its Annual Progress Report to the spring meeting of the
and use the ESI Funds;
European Council a section summarising the most recent of
the reports referred to in paragraphs 1 and 2, in particular
with regard to the contribution of the ESI Funds to progress
(g) actions taken, and progress made, with regard to reducing
made towards the Union strategy for smart, sustainable and
the administrative burden on beneficiaries;
inclusive growth.

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CHAPTER II
with the CSF, the Partnership Agreement and the relevant
country specific recommendations adopted in accordance
Evaluation
with Article 121(2) TFEU and where appropriate at
Article 54
national level, the National Reform Programme;
General Provisions
(e) the relevance and clarity of the proposed programme indi
1. Evaluations
shall
be
carried
out
to
improve
the
quality
of
cators;
the design and implementation of programmes, as well as to
assess their effectiveness, efficiency and impact. The impact of
programmes shall be evaluated, in the light of the mission of
(f) how
the
expected
outputs
will
contribute
to
results;
each ESI Fund, in relation to the targets under the Union
strategy for smart, sustainable and inclusive growth and,
having regard to the size of the programme, in relation to
(g) whether the quantified target values for indicators are real
GDP and unemployment in the programme area concerned,
istic, having regard to the support envisaged from the ESI
where appropriate.
Funds;
2. Member
States
shall
provide
the
resources
necessary
for (h) the rationale for the form of support proposed;
carrying out evaluations, and shall ensure that procedures are in
place to produce and collect the data necessary for evaluations,
including data related to common and where appropriate
(i) the adequacy of human resources and administrative
programme-specific indicators.
capacity for management of the programme;
3. Evaluations
shall
be
carried
out
by
internal
or
external (j) the suitability of the procedures for monitoring the
experts that are functionally independent of the authorities
programme and for collecting the data necessary to carry
responsible for programme implementation. The Commission
out evaluations;
shall provide guidance on how to carry out evaluations,
immediately following the entry into force of this Regulation.
(k) the suitability of the milestones selected for the
performance framework;
4. All
evaluations
shall
be
made
available
to
the
public.
Article 55
(l) the
adequacy
of
planned
measures
to
promote
equal
oppor
tunities between men and women and to prevent any
Ex ante evaluation
discrimination, in particular as regards accessibility for
persons with disabilities;
1. Member
States
shall
carry
out
ex
ante
evaluations
to
improve the quality of the design of each programme.
(m) the adequacy of planned measures to promote sustainable
2. Ex
ante
evaluations
shall
be
carried
out
under
the
respon
development;
sibility of the authority responsible for the preparation of the
programmes. They shall be submitted to the Commission at the
(n) measures planned to reduce the administrative burden on
same time as the programme, together with an executive
beneficiaries.
summary. The Fund-specific rules may establish thresholds
below which the ex ante evaluation may be combined with
the evaluation for another programme.
4. Ex
ante
evaluations
shall
incorporate,
where
appropriate,
the requirements for strategic environmental assessment set out
3. Ex
ante
evaluations
shall
appraise:
in Directive 2001/42/EC of the European Parliament and of the
Council ( 1 ) taking into account climate change mitigation needs.
(a) the contribution to the Union strategy for smart,
sustainable and inclusive growth, having regard to the
Article 56
selected thematic objectives and priorities, taking into
Evaluation during the programming period
account national and regional needs and potential for
development as well as lessons drawn from previous
1. An
evaluation
plan
shall
be
drawn
up
by
the
managing
programming periods;
authority or Member State and may cover more than one
programme. It shall be submitted in accordance with the
(b) the internal coherence of the proposed programme or
Fund-specific rules.
activity and its relationship with other relevant instruments;
2. Member
States
shall
ensure
that
appropriate
evaluation
(c) the consistency of the allocation of budgetary resources
capacity is available.
with the objectives of the programme;
( 1 ) Directive 2001/42/EC of the European Parliament and of the
Council of 27 June 2001 on the assessment of the effects of
(d) the consistency of the selected thematic objectives, the
certain plans and programmes on the environment (OJ L 197,
priorities and corresponding objectives of the programmes
21.7.2001, p. 30).

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3. During the programming period, the managing authority
The measures referred to in the first subparagraph may include
shall ensure that evaluations, including evaluations to assess
in particular:
effectiveness, efficiency and impact, are carried out for each
programme on the basis of the evaluation plan and that each
evaluation is subject to appropriate follow-up in accordance
(a) assistance for project preparation and appraisal, including
with the Fund-specific rules. At least once during the
with the EIB;
programming period, an evaluation shall assess how support
from the ESI Funds has contributed to the objectives for each
(b) support for institutional strengthening and administrative
priority. All evaluations shall be examined by the monitoring
capacity-building for the effective management of the ESI
committee and sent to the Commission.
Funds;
4. The
Commission
may
carry
out,
at
its
own
initiative, (c) studies linked to the Commission's reporting on the ESI
evaluations of programmes. It shall inform the managing
Funds and the cohesion report;
authority and the results shall be sent to the managing
authority and provided to the monitoring committee concerned.
(d) measures related to the analysis, management, monitoring,
information exchange and implementation of the ESI Funds,
as well as measures relating to the implementation of
5. Paragraphs
1,
2
and
3
of
this
Article
shall
not
apply
to
the
control systems and technical and administrative assistance;
dedicated programmes referred to in point (b) of the first
subparagraph of Article 39(4).
(e) evaluations, expert reports, statistics and studies, including
those of a general nature, concerning the current and future
Article 57
operation of the ESI Funds, which may be carried out where
appropriate by the EIB;
Ex post evaluation
1. The
ex
post
evaluations
shall
be
carried
out
by
the (f) actions to disseminate information, support networking,
Commission, or by the Member States in close cooperation
carry out communication activities, raise awareness and
with the Commission. Ex post evaluations shall examine the
promote cooperation and exchange of experience,
effectiveness and efficiency of the ESI Funds and their
including with third countries;
contribution to the Union strategy for smart, sustainable and
inclusive growth taking account of the targets established in
that Union strategy and in accordance with specific
(g) the installation, operation and interconnection of
requirements established in the Fund-specific rules.
computerised systems for management, monitoring, audit,
control and evaluation;
2. Ex
post
evaluations
shall
be
completed
by
31
December (h) actions to improve evaluation methods and the exchange of
2024.
information on evaluation practices;
3. The
ex-post
evaluation
of
the
dedicated
programmes (i) actions related to auditing;
referred to in point (b) of the first subparagraph of Article 39(4)
shall be carried out by the Commission and completed by
31 December 2019.
(j) the strengthening of national and regional capacity
regarding investment planning, needs assessment, prep
aration, design and implementation of financial instruments,
4. For each of the ESI Funds, the Commission shall prepare,
joint action plans and major projects, including joint
by 31 December 2025, a synthesis report outlining the main
initiatives with the EIB;
conclusions of ex-post evaluations.
(k) the dissemination of good practices in order to assist
Member States to strengthen the capacity of the relevant
TITLE VI
partners referred to in Article 5 and their umbrella organi
TECHNICAL ASSISTANCE
sations;
Article 58
(l) measures to identify, prioritize and implement structural
Technical assistance at the initiative of the Commission
and administrative reforms in response to economic and
social challenges in Member States which meet the
1. At the initiative of the Commission, the ESI Funds may
conditions set out in Article 24(1).
support the preparatory, monitoring, administrative and
technical assistance, evaluation, audit and control measures
necessary for implementing this Regulation.
To bring about greater efficiency in communication to the
public at large and stronger synergies between the communi
cation activities undertaken at the initiative of the Commission,
The measures referred to in the first subparagraph may be
the resources allocated to communication actions under this
implemented either directly by the Commission or indirectly,
Regulation shall also contribute to the corporate communi
by entities and persons other than Member States in accordance
cation of the political priorities of the Union as far as they
with Article 60 of the Financial Regulation.
are related to the general objectives of this Regulation.

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2. The
Commission
shall
set
out
each
year
its
plans
on
the Where not all the investment cost is eligible for co-financing,
type of actions related to the measures listed in paragraph 1,
the net revenue shall be allocated pro rata to the eligible and
when a contribution from the ESI Funds is envisaged, by means
non-eligible parts of the investment cost.
of implementing acts.
2. The
eligible
expenditure
of
the
operation
to
be
co-
Article 59
financed from the ESI Funds shall be reduced in advance
Technical assistance at the initiative of the Member States
taking into account the potential of the operation to generate
net revenue over a specific reference period that covers both
1. At the initiative of a Member State, the ESI Funds may
implementation of the operation and the period after its
support actions for preparation, management, monitoring,
completion.
evaluation, information and communication, networking,
complaint resolution, and control and audit. The ESI Funds
may be used by the Member State to support actions for the
3. The
potential
net
revenue
of
the
operation
shall
be
reduction of the administrative burden on beneficiaries,
determined in advance by one of the following methods
including electronic data exchange systems, and actions to
chosen by the managing authority for a sector, subsector or
reinforce the capacity of Member State authorities and bene
type of operation:
ficiaries to administer and use those Funds. The ESI Funds
may also be used to support actions to reinforce the capacity
of relevant partners in line with point (e) of Article 5(3) and to
support exchange of good practices between such partners. The
(a) application of a flat rate net revenue percentage for the
actions referred to in this paragraph may concern previous and
sector or subsector applicable to the operation as defined
subsequent programming periods.
in Annex V or in any of the delegated acts referred to in the
second, third and fourth subparagraphs;
2. The
Fund-specific
rules
may
add
or
exclude
actions
which
may be financed by the technical assistance of each ESI Fund.
(b) calculation of the discounted net revenue of the operation,
taking into account the reference period appropriate to the
sector or subsector applicable to the operation, the profit
ability normally expected of the category of investment
TITLE VII
concerned, the application of the polluter-pays principle
FINANCIAL SUPPORT FROM THE ESI FUNDS
and, if appropriate, considerations of equity linked to the
relative prosperity of the Member State or region concerned.
CHAPTER I
Support from the ESI Funds
Article 60
The Commission shall be empowered to adopt delegated acts in
accordance with Article 149 in duly justified cases to amend
Determination of co-financing rates
Annex V by adjusting the flat rates established therein taking
1. The
Commission
decision
adopting
a
programme
shall
fix into account historical data, the potential for cost recovery and
the co-financing rate or rates and the maximum amount of
the polluter-pays principle where applicable.
support from the ESI Funds in accordance with the Fund-
specific rules.
The Commission shall be empowered to adopt delegated acts in
accordance with Article 149 establishing flat rates for sectors or
2. Technical assistance measures implemented at the subsectors within the fields of ICT, RDI and energy efficiency.
initiative of, or on behalf of, the Commission may be
The Commission shall notify the delegated acts to the European
financed at the rate of 100 %.
Parliament and the Council not later than 30 June 2015.
Article 61
In addition, the Commission shall be empowered to adopt
delegated acts in accordance with Article 149 in duly justified
Operations generating net revenue after completion
cases with regard to adding sectors or subsectors, including
subsectors for sectors in Annex V, falling under the thematic
1. This
Article
shall
apply
to
operations
which
generate
net objectives defined in the first paragraph of Article 9 and
revenue after their completion. For the purposes of this Article
'
supported by the ESI Funds.
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
Where the method referred to in point (a) of the first
costs and replacement costs of short-life equipment incurred
subparagraph is applied, all the net revenue generated during
during the corresponding period. Operating cost-savings
implementation and after completion of the operation shall be
generated by the operation shall be treated as net revenue
considered to be taken into account by the application of the
unless they are offset by an equal reduction in operating
flat rate and shall therefore not be deducted subsequently from
subsidies.
the eligible expenditure of the operation.

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When a flat rate for a new sector or subsector has been estab
(c) repayable assistance subject to an obligation for full
lished by the adoption of a delegated act in accordance with the
repayment and prizes;
third and fourth subparagraphs, a managing authority may
choose to apply the method set out in point (a) of the first
subparagraph for new operations in relation to the sector or
(d) technical assistance;
subsector concerned.
(e) support to or from financial instruments;
The Commission shall be empowered to adopt delegated acts, in
accordance with Article 149, laying down the method referred
(f) operations for which public support takes the form of lump
to in point (b) of the first subparagraph. Where that method is
sums or standard scale unit costs;
applied, the net revenue generated during implementation of the
operation, resulting from sources of revenue not taken into
account in determining the potential net revenue of the oper
(g) operations implemented under a joint action plan;
ation, shall be deducted from the eligible expenditure of the
operation, no later than in the final payment claim submitted
by the beneficiary.
(h) operations for which amounts or rates of support are
defined in Annex II to the EAFRD Regulation.
4. The
method
by
which
the
net
revenue
is
deducted
from
Notwithstanding point (b) of the first subparagraph of this
the expenditure of the operation included in the request for
paragraph, where a Member State applies paragraph 5, it may
payment submitted to the Commission shall be determined in
include in the relevant priority or measure operations whose
accordance with national rules.
total eligible cost before application of paragraphs 1 to 6 does
not exceed EUR 1 000 000.
5. As
an
alternative
to
the
application
of
the
methods
laid
down in paragraph 3, the maximum co-financing rate referred
8. In addition, paragraphs 1 to 6 shall not apply to oper
to in Article 60(1) may, at the request of a Member State, be
ations for which support under the programme constitutes:
decreased at the moment of adoption of a programme for a
priority or measure under which all operations supported under
(a) de minimis aid;
that priority or measure could apply a uniform flat rate in
accordance with point (a) of the first subparagraph of
paragraph 3. The decrease shall be not less than the amount
(b) compatible State aid to SMEs, where an aid intensity or an
calculated by multiplying the maximum Union co-financing rate
aid amount limit is applied in relation to State aid;
applicable under the Fund-specific rules by the relevant flat rate
referred to in point (a) of the first subparagraph of paragraph 3.
(c) compatible State aid, where an individual verification of
financing needs in accordance with the applicable State
Where the method referred to in the first subparagraph is
aid rules has been carried out.
applied, all net revenue generated during implementation, and
after completion, of the operation shall be considered to be
Notwithstanding the first subparagraph, a managing authority
taken into account by application of the decreased co-
may apply the paragraphs 1 to 6 to operations which fall under
financing rate and shall therefore not be deducted subsequently
points (a) to (c) of the first subparagraph of this paragraph
from the eligible expenditure of the operations.
where this is provided for in national rules.
6. Where
it
is
objectively
not
possible
to
determine
the
CHAPTER II
revenue in advance based on any of the methods set out in
Special rules on support from the ESI Funds to PPPs
paragraphs 3 or 5, the net revenue generated within three years
of the completion of an operation, or by the deadline for the
Article 62
submission of documents for programme closure fixed in the
Fund-specific rules, whichever is the earlier, shall be deducted
PPPs
from the expenditure declared to the Commission.
The ESI Funds may be used to support PPP operations. Such
PPP operations shall comply with applicable law, in particular
concerning State aid and public procurement.
7. Paragraphs 1 to 6 shall not apply to:
Article 63
(a) operations or parts of operations supported solely by the
Beneficiary under PPP operations
ESF;
1. In relation to a PPP operation, and by way of derogation
from point (10) of Article 2, a beneficiary may be either:
(b) operations whose total eligible cost before application of
paragraphs 1 to 6 does not exceed EUR 1 000 000;
(a) the public law body initiating the operation; or

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(b) a body governed by private law of a Member State (the
the PPP agreement, including any payments to be made in
"private partner") selected or to be selected for the imple
the event of termination of the PPP agreement.
mentation of the operation.
4. The
Commission
shall
be
empowered
to
adopt
delegated
2. The
public
law
body
initiating
the
PPP
operation
may acts in accordance with Article 149 laying down the minimum
propose that the private partner, to be selected after approval
requirements to be included in PPP agreements which are
of the operation, be the beneficiary for the purposes of support
necessary for the application of the derogation laid down in
from the ESI Funds. In that event, the approval decision shall be
paragraph 1 of this Article, including provisions related to
conditional on the managing authority satisfying itself that the
termination of the PPP agreement and for the purpose of
selected private partner fulfils and assumes all the corresponding
ensuring an adequate audit trail.
obligations of a beneficiary under this Regulation.
3. The
private
partner
selected
to
implement
the
operation
CHAPTER III
may be replaced as beneficiary during implementation where
Eligibility of expenditure and durability
this is required under the terms and conditions of the PPP or
the financing agreement between the private partner and the
Article 65
financial institution co-financing the operation. In that event the
Eligibility
replacement private partner or public law body shall become
the beneficiary provided that the managing authority satisfies
1. The
eligibility
of
expenditure
shall
be
determined
on
the
itself that the replacement partner fulfils and assumes all the
basis of national rules, except where specific rules are laid down
corresponding obligations of a beneficiary under this Regu
in, or on the basis of, this Regulation or the Fund-specific rules.
lation.
2. Expenditure shall be eligible for a contribution from the
4. The
Commission
shall
be
empowered
to
adopt
delegated ESI Funds if it has been incurred by a beneficiary and paid
acts in accordance with Article 149 laying down additional
between the date of submission of the programme to the
rules on the replacement of a beneficiary and on the related
Commission or from 1 January 2014, whichever is earlier,
responsibilities.
and 31 December 2023. In addition, expenditure shall only
be eligible for a contribution from the EAFRD if the relevant
5. The
replacement
of
a
beneficiary
shall
not
be
considered
a aid is actually paid by the paying agency between 1 January
change in ownership within the meaning of point (b) of
2014 and 31 December 2023.
Article 71(1) if that replacement satisfies the applicable
conditions set out in paragraph 3 of this Article and in a
delegated act adopted pursuant to paragraph 4 of this Article.
3. By way of derogation from paragraph 2, expenditure
under the YEI shall be eligible as of 1 September 2013.
Article 64
4. In
the
case
of
costs
reimbursed
pursuant
to
points
(b)
and
Support for PPP operations
(c) of the first subparagraph of Article 67(1), the actions consti
1. In the case of a PPP operation where the beneficiary is a
tuting the basis for reimbursement shall be carried out between
public law body, expenditure under a PPP operation which has
1 January 2014 and 31 December 2023.
been incurred and paid by the private partner may, by way of
derogation from Article 65(2), be considered as incurred and
paid by a beneficiary and included in a request for payment to
5. By way of derogation from paragraph 4, the starting date
the Commission provided that the following conditions are met:
in relation to costs reimbursed on the basis of (b) and (c) of the
first subparagraph of Article 67(1) for actions under the YEI
shall be 1 September 2013.
(a) the beneficiary has entered into a PPP agreement with a
private partner;
6. Operations
shall
not
be
selected
for
support
by
the
ESI
Funds where they have been physically completed or fully
(b) the managing authority has verified that the expenditure
implemented before the application for funding under the
declared by the beneficiary has been paid by the private
programme is submitted by the beneficiary to the managing
partner and that the operation complies with applicable
authority, irrespective of whether all related payments have
Union and national law, the programme and the conditions
been made by the beneficiary.
for support of the operation.
2. Payments
to
beneficiaries
made
in
respect
of
expenditure 7. This
Article
shall
be
without
prejudice
to
the
rules
on
included in a request for payment in accordance with paragraph
eligibility of technical assistance at the initiative of the
1 shall be paid into an escrow account set up for that purpose
Commission set out in Article 58.
in the name of the beneficiary.
8. This
paragraph
shall
apply
to
operations
which
generate
3. The
funds
paid
into
the
escrow
account
referred
to
in net revenue during their implementation and to which para
paragraph 2 shall be used for payments in accordance with
graphs 1 to 6 of Article 61 do not apply.

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The eligible expenditure of the operation to be co-financed from
10. By
way
of
derogation
from
paragraph
9,
specific
the ESI Funds shall be reduced by the net revenue not taken
provisions on the starting date of eligibility may be established
into account at the time of approval of the operation directly
in the EAFRD Regulation.
generated only during its implementation, not later than at the
final payment claim submitted by the beneficiary. Where not all
the costs are eligible for co-financing, the net revenue shall be
11. An
operation
may
receive
support
from
one
or
more
ESI
allocated pro rata to the eligible and non-eligible parts of the
Funds or from one or more programmes and from other Union
cost.
instruments, provided that the expenditure item included in a
request for payment for reimbursement by one of the ESI Funds
does not receive support from another Fund or Union
This paragraph shall not apply to:
instrument, or support from the same Fund under another
programme.
(a) technical assistance;
Article 66
(b) financial instruments;
Forms of support
The ESI Funds shall be used to provide support in the form of
grants, prizes, repayable assistance and financial instruments, or
(c) repayable assistance subject to an obligation for full
a combination thereof.
repayment;
In the case of repayable assistance, the support repaid to the
(d) prizes;
body that provided it, or to another competent authority of the
Member State, shall be kept in a separate account or separated
with accounting codes and reused for the same purpose or in
(e) operations subject to the State aid rules;
accordance with the objectives of the programme.
(f) operations for which public support takes the form of lump
Article 67
sums or standard scale unit costs provided that the net
revenue has been taken into account ex ante;
Forms of grants and repayable assistance
1. Grants
and
repayable
assistance
may
take
any
of
the
(g) operations implemented under a joint action plan provided
following forms:
that the net revenue has been taken into account ex ante;
(a) reimbursement of eligible costs actually incurred and paid,
(h) operations for which amounts or rates of support are
together with, where applicable, contributions in kind and
defined in Annex II to the EAFRD Regulation; or
depreciation;
(i) operations for which the total eligible cost does not exceed
(b) standard scales of unit costs;
EUR 50 000.
(c) lump sums not exceeding EUR 100 000 of public
For the purposes of this Article and Article 61, any payment
contribution;
received by the beneficiary arising from contractual penalties as
a result of a breach of contract between the beneficiary and a
third party or third parties or that has occurred as a result of
(d) flat-rate financing, determined by the application of a
the withdrawal of an offer by a third party chosen under public
percentage to one or more defined categories of costs.
procurement rules (the 'deposit') shall not be considered as
revenue and shall not be deducted from the eligible expenditure
of the operation.
Fund-specific rules may limit the forms of grants or repayable
assistance applicable to certain operations.
9. Expenditure
that
becomes
eligible
as
a
result
of
an
amendment to a programme shall only be eligible from the
2. By
way
of
derogation
from
paragraph
1,
additional
forms
date of submission to the Commission of the request for
of grants and methods of calculation may be established in the
amendment or, in the event of application of Article 96(11),
EMFF Regulation.
from the date of entry into force of the decision amending the
programme.
3. The
options
referred
to
in
paragraph
1
may
be
combined
only where each option covers different categories of costs or
The Fund-specific rules for the EMFF may derogate from the
where they are used for different projects forming a part of an
first subparagraph.
operation or for successive phases of an operation.

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4. Where an operation or a project forming a part of an
(b) a flat rate of up to 15 % of eligible direct staff costs without
operation is implemented exclusively through the public
there being a requirement for the Member State to perform
procurement of works, goods or services, only point (a) of
a calculation to determine the applicable rate;
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
(c) a flat rate applied to eligible direct costs based on existing
options referred to in paragraph 1 may be applied.
methods and corresponding rates, applicable in Union
policies for a similar type of operation and beneficiary.
5. The
amounts
referred
to
in
points
(b),
(c)
and
(d)
of
the
first subparagraph of paragraph 1 shall be established in one of
The Commission shall be empowered to adopt delegated acts in
the following ways:
accordance with Article 149 concerning the definition of the
flat rate and the related methods referred to in point (c) of the
(a) a fair, equitable and verifiable calculation method based on:
first subparagraph of this paragraph.
(i) statistical data or other objective information;
2. For
the
purposes
of
determining
staff
costs
relating
to
the
implementation of an operation, the hourly rate applicable may
be calculated by dividing the latest documented annual gross
(ii) the verified historical data of individual beneficiaries; or
employment costs by 1 720 hours.
(iii) the application of the usual cost accounting practices of
Article 69
individual beneficiaries;
Specific eligibility rules for grants and repayable assistance
(b)
in accordance with the rules for application of
1. Contributions in kind in the form of provision of works,
corresponding scales of unit costs, lump sums and flat
goods, services, land and real estate for which no cash payment
rates applicable in Union policies for a similar type of
supported by invoices, or documents of equivalent probative
operation and beneficiary;
value, has been made, may be eligible on condition that the
eligibility rules of the ESI Funds and the programme so provide
and that all the following criteria are fulfilled:
(c) in accordance with the rules for application of
corresponding scales of unit costs, lump sums and flat
rates applied under schemes for grants funded entirely by
(a) the public support paid to the operation which includes
the Member State for a similar type of operation and bene
contributions in kind does not exceed the total eligible
ficiary;
expenditure, excluding contributions in kind, at the end of
the operation;
(d) rates established by this Regulation or the Fund-specific
rules;
(b) the value attributed to contributions in kind does not
exceed the costs generally accepted on the market in
question;
(e) specific methods for determining amounts established in
accordance with the Fund-specific rules.
(c) the value and the delivery of the contribution can be inde
6. The
document
setting
out
the
conditions
for
support
for
pendently assessed and verified;
each operation shall set out the method to be applied for deter
mining the costs of the operation and the conditions for
payment of the grant.
(d) in the case of provision of land or real estate, a cash
payment, for the purposes of a lease agreement of a
nominal amount per annum not exceeding a single unit
Article 68
of the currency of the Member State, may be made;
Flat rate financing for indirect costs and staff costs
concerning grants and repayable assistance
(e) in the case of contributions in kind in the form of unpaid
1. Where
the
implementation
of
an
operation
gives
rise
to
work, the value of that work is determined by taking into
indirect costs, they may be calculated at a flat rate in one of the
account the verified time spent and the rate of remuneration
following ways:
for equivalent work.
(a) a flat rate of up to 25 % of eligible direct costs, provided
The value of the land or real estate referred to in point (d) of
that the rate is calculated on the basis of a fair, equitable
the first subparagraph of this paragraph shall be certified by an
and verifiable calculation method or a method applied
independent qualified expert or duly authorised official body
under schemes for grants funded entirely by the Member
and shall not exceed the limit laid down in point (b) of
State for a similar type of operation and beneficiary;
paragraph 3.

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2. Depreciation
costs
may
be
considered
as
eligible
where
the (c) the monitoring committee has given its agreement to the
following conditions are fulfilled:
operation or types of operations concerned;
(a) the eligibility rules of the programme allow for it;
(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
(b) the amount of the expenditure is duly justified by
programme under which that operation is supported or they
supporting documents having equivalent probative value
enter into agreements with authorities in the area in which
to invoices for eligible costs where reimbursed in the
the operation is implemented.
form referred to in point (a) of the first subparagraph of
Article 67(1);
3. For operations concerning technical assistance or
promotional activities, expenditure may be incurred outside
(c) the costs relate exclusively to the period of support for the
the Union provided that the conditions set out in point (a) of
operation;
paragraph 2 and the obligations in relation to management,
control and audit concerning the operation are fulfilled.
(d) public grants have not contributed towards the acquisition
of the depreciated assets.
4. Paragraphs 1 to 3 shall not apply to programmes under
the European territorial cooperation goal and paragraphs 2 and
3. The
following
costs
shall
not
be
eligible
for
a
contribution 3 shall not apply to operations supported by the ESF.
from the ESI Funds and from the amount of support transferred
from the Cohesion Fund to the CEF as referred to in
Article 92(6):
Article 71
Durability of operations
(a) interest on debt, except in relation to grants given in the
1. An
operation
comprising
investment
in
infrastructure
or
form of an interest rate subsidy or guarantee fee subsidy;
productive investment shall repay the contribution from the ESI
Funds if within five years of the final payment to the beneficiary
or within the period of time set out in State aid rules, where
(b) the purchase of land not built on and land built on in the
applicable, it is subject to any of the following:
amount exceeding 10 % of the total eligible expenditure for
the operation concerned. For derelict sites and for those
formerly in industrial use which comprise buildings, that
(a) a cessation or relocation of a productive activity outside the
limit shall be increased to 15 %. In exceptional and duly
programme area;
justified cases, the limit may be raised above the respective
aforementioned percentages for operations concerning envi
ronmental conservation;
(b) a change in ownership of an item of infrastructure which
gives to a firm or a public body an undue advantage;
(c) value added tax except where it is non-recoverable under
national VAT legislation.
(c) a substantial change affecting its nature, objectives or imple
mentation conditions which would result in undermining its
Article 70
original objectives.
Eligibility of operations depending on location
1. Operations
supported
by
the
ESI
Funds,
subject
to
the Sums unduly paid in respect of the operation shall be recovered
derogations referred to in paragraphs 2 and 3, and the Fund-
by the Member State in proportion to the period for which the
specific rules, shall be located in the programme area.
requirements have not been fulfilled.
2. The
managing
authority
may
accept
that
an
operation
is Member States may reduce the time limit set out in the first
implemented outside the programme area but within the Union,
subparagraph to three years in cases concerning the main
provided that all the following conditions are satisfied:
tenance of investments or jobs created by SMEs.
(a) the operation is for the benefit of the programme area;
2. An
operation
comprising
investment
in
infrastructure
or
productive investment shall repay the contribution from the ESI
Funds if within 10 years of the final payment to the beneficiary
(b) the total amount allocated under the programme to oper
the productive activity is subject to relocation outside the
ations located outside the programme area does not exceed
Union, except where the beneficiary is an SME. Where the
15 % of the support from the ERDF, Cohesion Fund and
contribution from the ESI Funds takes the form of State aid,
EMFF at the level of the priority, or 5 % of the support from
the period of 10 years shall be replaced by the deadline
the EAFRD at the level of the programme;
applicable under State aid rules.

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3. Operations supported by the ESF and operations (h) the prevention, detection and correction of irregularities,
supported by the other ESI Funds that are not investments in
including fraud, and the recovery of amounts unduly paid,
infrastructure or productive investments shall repay the
together with any interest on late payments.
contribution from the Fund only where they are subject to an
obligation for maintenance of investment under the applicable
State aid rules and where they undergo a cessation or relocation
Article 73
of a productive activity within the period laid down in those
Responsibilities under shared management
rules.
In accordance with the principle of shared management,
Member States and the Commission shall be responsible for
4. Paragraphs
1,
2
and
3
shall
not
apply
to
contributions
to the management and control of programmes in accordance
or by financial instruments or to any operation which
with their respective responsibilities laid down in this Regu
undergoes cessation of a productive activity due to a non-
lation and in the Fund-specific rules.
fraudulent bankruptcy.
Article 74
5. Paragraphs 1, 2 and 3 shall not apply to natural persons
Responsibilities of Member States
who are beneficiaries of investment support and, after the
completion of the investment operation, become eligible for
1. Member
States
shall
fulfil
the
management,
control
and
and receive support under Regulation (EU) No 1309/2013 of
audit obligations, and assume the resulting responsibilities,
the European Parliament and of the Council where the
which are laid down in the rules on shared management set
investment concerned is directly linked to the type of activity
out in the Financial Regulation and the Fund-specific rules.
identified as eligible for support from the European Global
isation Adjustment Fund.
2. Member
States
shall
ensure
that
their
management
and
control systems for programmes are set up in accordance
TITLE VIII
with the Fund-specific rules and that those systems function
effectively.
MANAGEMENT AND CONTROL
CHAPTER I
3. Member States shall ensure that effective arrangements for
Management and control systems
the examination of complaints concerning the ESI Funds are in
place. The scope, rules and procedures concerning such
Article 72
arrangements shall be the responsibility of Member States in
General principles of management and control systems
accordance with their institutional and legal framework.
Member States shall, upon request by the Commission,
Management and control systems shall, in accordance with
examine complaints submitted to the Commission falling
Article 4(8), provide for:
within the scope of their arrangements. Member States shall
inform the Commission, upon request, of the results of those
examinations.
(a) a description of the functions of each body involved in
management and control, and the allocation of functions
within each body;
4. All
official
exchanges
of
information
between
the
Member
State and the Commission shall be carried out using an elec
tronic data exchange system. The Commission shall adopt
(b) compliance with the principle of separation of functions
implementing acts establishing the terms and conditions with
between and within such bodies;
which that electronic data exchange system is to comply. Those
implementing acts shall be adopted in accordance with the
examination procedure referred to in Article 150(3).
(c) procedures for ensuring the correctness and regularity of
expenditure declared;
CHAPTER II
Commission powers and responsibilities
(d) computerised systems for accounting, for the storage and
transmission of financial data and data on indicators, for
Article 75
monitoring and for reporting;
Commission powers and responsibilities
1. The
Commission
shall
satisfy
itself,
on
the
basis
of
(e) systems for reporting and monitoring where the body
available information, including information on the designation
responsible entrusts execution of tasks to another body;
of bodies responsible for the management and control, the
documents provided each year, in accordance with Article 59(5)
of the Financial Regulation, by those designated bodies, control
(f) arrangements for auditing the functioning of the
reports, annual implementation reports and audits carried out
management and control systems;
by national and Union bodies, that the Member States have set
up management and control systems that comply with this
Regulation and the Fund-specific rules and that those systems
(g) systems and procedures to ensure an adequate audit trail;
function effectively during the implementation of programmes.

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2. Commission officials or authorised Commission represen
The decision of the Commission adopting a programme shall
tatives may carry out on-the-spot audits or checks subject to
constitute a financing decision within the meaning of Article 84
giving at least 12 working days notice to the competent
of the Financial Regulation and once notified to the Member
national authority, except in urgent cases. The Commission
State concerned, a legal commitment within the meaning of
shall respect the principle of proportionality by taking into
that Regulation.
account the need to avoid unjustified duplication of audits or
checks carried out by Member States, the level of risk to the
For each programme, the budget commitments for the first
budget of the Union and the need to minimise the adminis
instalment shall follow the adoption of the programme by the
trative burden on beneficiaries in accordance with the Fund-
Commission.
specific rules. The scope of such audits or checks may
include, in particular, verification of the effective functioning
of management and control systems in a programme or a
The budget commitments for subsequent instalments shall be
part thereof, in operations and assessment of the sound
made by the Commission before 1 May of each year, on the
financial management of operations or programmes. Officials
basis of the decision referred to in the second paragraph of this
or authorised representatives of the Member State may take
Article, except where Article 16 of the Financial Regulation
part in such audits or checks.
applies.
Following application of the performance framework in
Commission officials or authorised Commission representatives,
accordance with Article 22, where priorities have not achieved
duly empowered to carry out on-the-spot audits or checks, shall
their milestones, the Commission shall where necessary
have access to all necessary records, documents and metadata,
decommit the corresponding appropriations committed to the
irrespective of the medium in which they are stored, relating to
programmes concerned as part of the performance reserve and
operations supported by the ESI Funds or to management and
shall make them available again for the programmes for which
control systems. Member States shall provide copies of such
the allocation is increased as a result of an amendment
records, documents and metadata to the Commission upon
approved by the Commission in accordance with Article 22(5).
request.
Article 77
Common rules for payments
The powers set out in this paragraph shall not affect the appli
cation of national provisions which reserve certain acts for
1. Payments by the Commission of the contribution from
agents specifically designated by national legislation.
the ESI Funds to each programme shall be made in accordance
Commission officials and authorised representatives shall not
with budget appropriations and subject to available funding.
take part, inter alia, in home visits or the formal questioning
Each payment shall be posted to the earliest open budget
of persons within the framework of national legislation.
commitment of the Fund concerned.
However, such officials and representatives shall have access
to the information thus obtained without prejudice to the
2. Payments
related
to
the
commitments
of
the
performance
competences of national courts and in full respect of the funda
reserve shall not be made prior to the definitive allocation of
mental rights of the legal subjects concerned.
the performance reserve, in accordance with Article 22(3) and
(4).
3. The
Commission
may
require
a
Member
State
to
take
the 3. Payments
shall
take
the
form
of
pre-financing,
interim
actions necessary to ensure the effective functioning of their
payments and payment of the final balance.
management and control systems or the correctness of expen
diture in accordance with the Fund-specific rules.
4. For
forms
of
support
under
points
(b),
(c)
and
(d)
of
the
first subparagraph of Article 67(1) and under Articles 68 and
69, costs calculated on the applicable basis shall be regarded as
eligible expenditure.
TITLE IX
FINANCIAL MANAGEMENT, EXAMINATION AND
Article 78
ACCEPTANCE OF ACCOUNTS AND FINANCIAL CORREC
TIONS, DECOMMITMENT
Common rules for calculating interim payments, and
payment of the final balance
CHAPTER I
The Fund-specific rules shall lay down rules for the calculation
Financial management
of the amount reimbursed as interim payments, and of the final
Article 76
balance. That amount shall be a function of the specific co-
financing rate applicable to the eligible expenditure.
Budget commitments
The budget commitments of the Union in respect of each
Article 79
programme shall be made in annual instalments for each
Requests for payment
Fund during the period between 1 January 2014 and
31 December 2020. The budget commitments relating to the
1. The
specific
procedure
and
information
to
be
submitted
performance reserve in each programme shall be made
for requests for payment in relation to each ESI Fund shall be
separately from the remaining allocation to the programme.
laid down in the Fund-specific rules.

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2. The request for payment to be submitted to the
The Fund-specific rules for the EMFF may lay down specific
Commission shall provide all the information necessary for
bases for interruption of payments linked to non-compliance
the Commission to produce accounts in accordance with
with rules applicable under the Common Fisheries Policy, which
Article 68(3) of the Financial Regulation.
shall be proportionate, having regard to the nature, gravity,
duration and recurrence of the non-compliance.
Article 80
Use of the euro
2. The
authorising
officer
by
delegation
shall
limit
the
inter
ruption to the part of the expenditure covered by the payment
Amounts set out in programmes submitted by Member States,
claim affected by the elements referred to in the first
forecasts of expenditure, statements of expenditure, requests for
subparagraph of paragraph 1, unless it is not possible to
payment, accounts and expenditure mentioned in the annual
identify the part of the expenditure affected. The authorising
and final implementation reports shall be denominated in euro.
officer by delegation shall inform the Member State and the
managing authority in writing immediately of the reason for
interruption and shall ask them to remedy the situation. The
Article 81
interruption shall be ended by the authorising officer by
Payment of initial pre-financing
delegation as soon as the necessary measures have been taken.
1. Following the Commission decision adopting the
programme, an initial pre-financing amount for the whole
CHAPTER II
programming period shall be paid by the Commission. The
initial pre-financing amount shall be paid in instalments
Examination and acceptance of accounts
according to budgetary needs. The level of the instalments
Article 84
shall be defined in the Fund-specific rules.
Deadline for the examination and acceptance of accounts
by the Commission
2. Initial
pre-financing
shall
be
used
only
for
payments
to
beneficiaries in the implementation of the programme. It shall
By 31 May of the year following the end of the accounting
be made available without delay to the body responsible for
period, the Commission shall, in accordance with Article 59(6)
that purpose.
of the Financial Regulation, apply procedures for the exam
ination and acceptance of the accounts and inform the
Member State as to whether it accepts that the accounts are
Article 82
complete, accurate and true in accordance with Fund-specific
rules.
Clearance of initial pre-financing
The amount paid as initial pre-financing shall be totally cleared
from the Commission accounts not later than when the
CHAPTER III
programme is closed.
Financial corrections
Article 85
Article 83
Financial corrections by the Commission
Interruption of the payment deadline
1. The
Commission
shall
make
financial
corrections
by
1. The payment deadline for an interim payment claim may
cancelling all or part of the Union contribution to a
be interrupted by the authorising officer by delegation within
programme and effecting recovery from the Member State, in
the meaning of the Financial Regulation for a maximum period
order to exclude from Union financing expenditure which is in
of six months if:
breach of applicable law.
(a) following information provided by a national or Union
2. A
breach
of
applicable
law
shall
lead
to
a
financial
audit body, there is clear evidence to suggest a significant
correction only in relation to expenditure which has been
deficiency in the functioning of the management and
declared to the Commission and where one of the following
control system;
conditions is met:
(b) the authorising officer by delegation has to carry out
additional verifications following information that has
(a) the breach has affected the selection of an operation by the
come to that officer's attention alerting him or her that
body responsible for support from the ESI Funds or in cases
expenditure in a request for payment is linked to an irregu
where, due to the nature of the breach, it is not possible to
larity having serious financial consequences;
establish that impact but there is a substantiated risk that
the breach has had such an effect;
(c) there is a failure to submit one of the documents required
under Article 59(5) of the Financial Regulation.
(b) the breach has affected the amount of expenditure declared
for reimbursement by the budget of the Union or in cases
where, due to the nature of the breach, it is not possible to
The Member State may agree to an extension of the inter
quantify its financial impact but there is a substantiated risk
ruption period for another three months.
that the breach has had such an effect.

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3. When
deciding
on
a
financial
correction
under
paragraph majeure lasted no longer than one year, or a number of times
1, the Commission shall respect the principle of proportionality
that corresponds to the duration of the force majeure or the
by taking account of the nature and gravity of the breach of
number of years between the date of the legal or administrative
applicable law and its financial implications for the budget of
decision suspending the implementation of the operation and
the Union. The Commission shall keep the European Parliament
the date of the final legal or administrative decision.
informed of decisions taken to apply financial corrections.
4. The
criteria
and
the
procedures
for
applying
financial 2. By
31
January,
the
Member
State
shall
send
to
the
corrections shall be laid down in the Fund-specific rules.
Commission information on the exceptions referred to in
points (a) and (b) of the first subparagraph of paragraph 1 for
the amount to be declared by the end of the preceding year.
CHAPTER IV
Decommitment
Article 88
Article 86
Procedure
Principles
1. The
Commission
shall
inform
the
Member
State
and
the
1. All
programmes
shall
be
submitted
to
a
decommitment managing authority in good time whenever there is a risk of
procedure established on the basis that amounts linked to a
application of the decommitment rule under Article 86.
commitment which are not covered by pre-financing or by a
request for payment within a defined period, including any
request for payment for which all or part is subject to an inter
ruption of the payment deadline or a suspension of payments,
2. On
the
basis
of
the
information
it
has
received
as
of
31
shall be decommitted.
January, the Commission shall inform the Member State and the
managing authority of the amount of the decommitment
resulting from that information.
2. The commitment related to the last year of the period
shall be decommitted in accordance with the rules to be
followed for the closure of the programmes.
3. The Member State shall have two months to agree to the
amount to be decommitted or to submit its observations.
3. The
Fund-specific
rules
shall
specify
the
precise
application
of the decommitment rule for each ESI Fund.
4. By
30
June,
the
Member
State
shall
submit
to
the
4. The
part
of
commitments
still
open
shall
be
decommitted Commission a revised financing plan reflecting, for the
if any of the documents required for the closure have not been
financial year concerned, the reduced amount of support over
submitted to the Commission by the deadlines established in
one or more priorities of the programme taking into account
the Fund-specific rules.
the allocation by Fund and by category of region, where appro
priate. Failing such submission, the Commission shall revise the
financing plan by reducing the contribution from the ESI Funds
5. The budgetary commitments in respect of the for the financial year concerned. That reduction shall be
performance reserve shall be subject only to the decommitment
allocated to each priority proportionately.
procedure set out in paragraph 4.
Article 87
5. The
Commission
shall
amend
the
decision
adopting
the
programme, by means of implementing acts, not later than 30
Exception to the decommitment
September.
1. The
amount
concerned
by
decommitment
shall
be
reduced by the amounts equivalent to that part of the budget
commitment for which:
PART THREE
GENERAL PROVISIONS APPLICABLE TO THE ERDF,
(a) the operations are suspended by a legal proceeding or by an
THE ESF AND THE COHESION FUND
administrative appeal having suspensory effect; or
TITLE I
(b) it has not been possible to make a request for payment for
OBJECTIVES AND FINANCIAL FRAMEWORK
reasons of force majeure seriously affecting implementation
of all or part of the programme.
CHAPTER I
Mission, goals and geographical coverage of support
The national authorities claiming force majeure under point (b)
Article 89
of the first subparagraph shall demonstrate the direct
consequences of the force majeure on the implementation of
Mission and goals
all or part of the programme.
1. The
Funds
shall
contribute
to
developing
and
pursuing
the
actions of the Union leading to strengthening of its economic,
For the purpose of points (a) and (b) of the first subparagraph,
social and territorial cohesion in accordance with Article 174
the reduction may be requested once, if the suspension or force
TFEU.

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The actions supported by the Funds shall also contribute to the
paragraph 2 and of Member States fulfilling the criteria of
delivery of the Union strategy for smart, sustainable and
paragraph 3. That list shall be valid from 1 January 2014 to
inclusive growth.
31 December 2020.
2. For the purpose of the mission referred to in paragraph 1,
5. In 2016, the Commission shall review the eligibility of
the following goals shall be pursued:
Member States for support from the Cohesion Fund on the
basis of Union GNI figures for the period 2012 - 2014 for
the EU-27. Those Member States whose nominal GNI per
(a) Investment for growth and jobs in Member States and
capita falls below 90 % of the average GNI per capita of the
regions, to be supported by the Funds; and
EU-27 shall become newly eligible for support from the
Cohesion Fund and those Member States which were eligible
(b) European territorial cooperation, to be supported by the
for the Cohesion Fund and whose nominal GNI per capita
ERDF.
exceeds 90 %, shall lose their eligibility and shall receive
support from the Cohesion Fund on a transitional and
specific basis.
Article 90
Investment for growth and jobs goal
CHAPTER II
1. The
Structural
Funds
shall
support
the
Investment
for
Financial framework
growth and jobs goal in all regions corresponding to level 2
of the common classification of territorial units for statistics
Article 91
('NUTS level 2 regions') established by Regulation (EC)
No 1059/2003 amended by Regulation (EC) No 105/2007.
Resources for economic, social and territorial cohesion
1. The
resources
for
economic,
social
and
territorial
cohesion
available for budgetary commitment for the period 2014 -
2. Resources
for
the
Investment
for
growth
and
jobs
goal 2020 shall be EUR 325 145 694 739 in 2011 prices, in
shall be allocated among the following three categories of
accordance with the annual breakdown set out in Annex VI,
NUTS level 2 regions:
of which EUR 322 145 694 739 represents the global resources
allocated to the ERDF, the ESF and the Cohesion Fund and
(a) less developed regions, whose GDP per capita is less than
EUR 3 000 000 000 represents a specific allocation for the
75 % of the average GDP of the EU-27;
YEI. For the purposes of programming and subsequent
inclusion in the budget of the Union, the amount of
resources for economic, social and territorial cohesion shall be
(b) transition regions, whose GDP per capita is between 75 %
indexed at 2 % per year.
and 90 % of the average GDP of the EU-27;
2. The
Commission
shall
adopt
a
decision,
by
means
of
(c) more developed regions, whose GDP per capita is above
implementing acts, setting out the annual breakdown of the
90 % of the average GDP of the EU-27.
global resources per Member State under the Investment for
growth and jobs goal and the European territorial cooperation
goal, and the annual breakdown of the resources from the
The classification of regions under one of the three categories of
specific allocation for the YEI per Member State together with
regions shall be determined on the basis of how the GDP per
the list of eligible regions in accordance with the criteria and
capita of each region, measured in purchasing power parities
methodology set out in Annexes VII and VIII respectively,
(PPS) and calculated on the basis of Union figures for the period
without prejudice to paragraph 3 of this Article or to
2007 - 2009, relates to the average GDP of the EU-27 for the
Article 92(8).
same reference period.
3. The Cohesion Fund shall support those Member States
3. 0,35
%
of
the
global
resources
after
the
deduction
of
the
whose GNI per capita, measured in PPS and calculated on the
support to the CEF referred to in Article 92(6), and to the aid
basis of Union figures for the period 2008 - 2010, is less than
for the most deprived referred to in Article 92(7) shall be
90 % of the average GNI per capita of the EU-27 for the same
allocated to technical assistance at the initiative of the
reference period.
Commission.
The Member States eligible for funding from the Cohesion Fund
Article 92
in 2013, but whose nominal GNI per capita exceeds 90 % of
Resources for the Investment for growth and jobs goal and
the average GNI per capita of the EU-27 as calculated under the
for the European territorial cooperation goal
first subparagraph shall receive support from the Cohesion Fund
on a transitional and specific basis.
1. Resources for the Investment for growth and jobs goal
shall amount to 96,33 % of the global resources (i.e., a total
of EUR 313 197 435 409) and shall be allocated as follows:
4. Immediately
following
the
entry
into
force
of
this
Regu
lation, the Commission shall adopt a decision, by means of an
implementing act, setting out the list of regions fulfilling the
(a) 52,45 % (i.e., a total of EUR 164 279 015 916) for less
criteria of the three categories of regions referred to in
developed regions;

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(b) 10,24 % (i.e., a total of EUR 32 084 931 311) for transition
Union level, excluding the support from the Cohesion Fund for
regions;
transport infrastructure under the CEF referred to in paragraph
6 and support from the Structural Funds for aid for the most
deprived referred to in paragraph 7, in Member States is not less
(c) 15,67 % (i.e., a total of EUR 49 084 308 755) for more
than 23,1 %. For the purposes of this paragraph, investment
developed regions;
provided from the ESF to the YEI shall be considered to be
part of the share of Structural Funds allocated to the ESF.
(d) 21,19 % (i.e., a total of EUR 66 362 384 703) for Member
States supported by the Cohesion Fund;
5. Resources for the YEI shall amount to
EUR 3 000 000 000 from the specific allocation for the YEI
and at least EUR 3 000 000 000 from ESF targeted investment.
(e) 0,44 % (i.e., a total of EUR 1 386 794 724) as additional
funding for the outermost regions identified in Article 349
TFEU and the NUTS level 2 regions fulfilling the criteria laid
down in Article 2 of Protocol No 6 to the 1994 Act of
6. The
amount
of
support
from
the
Cohesion
Fund
to
be
Accession.
transferred to the CEF shall be EUR 10 000 000 000. It shall be
spent for transport infrastructure projects in line with Regu
lation (EU) No 1316/2013 exclusively in Member States
eligible for funding from the Cohesion Fund.
2. In
addition
to
the
amounts
set
out
in
Article
91
and
paragraph 1 of this Article, for the years 2014 and 2015, a
further amount of EUR 94 200 000 and of EUR 92 400 000
respectively shall be made available as set out in the "Additional
The Commission shall adopt a decision, by means of an imple
adjustments" under Annex VII. Those amounts shall be
menting act, setting out the amount to be transferred from each
identified in the decision of the Commission referred to in
Member State's Cohesion Fund allocation to the CEF, which
Article 91(2).
amount shall be determined on a pro rata basis for the whole
period. The Cohesion Fund allocation of each Member State
shall be reduced accordingly.
3. In
2016,
the
Commission
shall,
in
its
technical
adjustment
for the year 2017 in accordance with Articles 4 and 5 of
Regulation (EU, Euratom) No 1311/2013, review the total allo
The annual appropriations corresponding to the support from
cations under the Investment for growth and jobs goal of each
the Cohesion Fund referred to in the first subparagraph shall be
Member State for 2017-2020, applying the allocation method
entered in the relevant budget lines of the CEF as of the 2014
set out in paragraphs 1 to 16 of Annex VII on the basis of the
budgetary exercise.
most recent statistics available and of the comparison, for the
capped Member States, between the cumulated national GDP
observed for the years 2014-2015 and the cumulated national
The amount transferred from the Cohesion Fund to the CEF,
GDP for the same period estimated in 2012 in accordance with
referred to in the first subparagraph, shall be implemented by
paragraph 10 of Annex VII. Where there is a cumulative
launching specific calls for projects implementing the core
divergence of more than +/-5 % between the revised allocations
networks or for projects and horizontal activities identified in
and the total allocations, the total allocations shall be adjusted
Part I of Annex I to Regulation (EU) No 1316/2013.
correspondingly. In accordance with Article 5 of Regulation
(EU, Euratom) No 1311/2013, adjustments shall be spread in
equal proportions over the years 2017-2020 and the
corresponding ceilings of the financial framework shall be
Rules applicable for the transport sector under Regulation (EU)
modified accordingly. The total net effect of the adjustments,
No 1316/2013 shall apply to the specific calls referred to in the
whether positive or negative, shall not exceed fourth subparagraph. Until 31 December 2016, the selection of
EUR 4 000 000 000. Following the technical adjustment, the
projects eligible for financing shall respect the national allo
Commission, shall adopt a decision, by means of implementing
cations under the Cohesion Fund. As of 1 January 2017,
acts, setting out a revised annual breakdown of the global
resources transferred to the CEF which have not been
resources for each Member State.
committed to a transport infrastructure project shall be made
available to all Member States eligible for funding from the
Cohesion Fund to finance transport infrastructure projects in
4. In
order
to
ensure
that
sufficient
investment
is
targeted
at accordance with Regulation (EU) No 1316/2013.
youth employment, labour mobility, knowledge, social inclusion
and combating poverty, the share of Structural Funds resources
available for programming for operational programmes, under
In order to support Member States eligible for funding from the
the Investment for growth and jobs goal allocated to the ESF in
Cohesion Fund, which may experience difficulties in designing
each Member State, shall not be lower than the corresponding
projects that are of a sufficient maturity, quality, or both, and
ESF share for that Member State laid down in the operational
which have sufficient added value for the Union, particular
programmes for the Convergence and Regional competitiveness
attention shall be given to programme support actions aimed
and employment objectives for the 2007-2013 programming
at strengthening institutional capacity and the efficiency of
period. To that share shall be added an additional amount for
public administrations and public services in relation to the
each Member State determined in accordance with the method
development and implementation of projects listed in Part I
set out in Annex IX in order to ensure that the share of the ESF
of Annex I to the Regulation (EU) No 1316/2013. To ensure
as a percentage of total combined resources for the Funds at
the highest possible absorption of the transferred funds in all

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Member States eligible for funding from the Cohesion fund, the
revision of the Partnership Agreement, to transfer up to 3 % of
Commission may organise additional calls.
the total appropriation for a category of regions to other
categories of regions.
7. The support from the Structural Funds for aid for the
most deprived under the Investment for Growth and Jobs
Article 94
goal shall be not less than EUR 2 500 000 000 and may be
Non-transferability of resources between goals
increased by up to EUR 1 000 000 000 by additional support
decided on a voluntary basis by Member States.
1. The
total
appropriations
allocated
to
each
Member
State
in respect of the Investment for growth and jobs goal and the
European territorial cooperation goal shall not be transferable
The Commission shall adopt a decision, by means of an imple
between those goals.
menting act, setting out the amount to be transferred from each
Member State's Structural Funds allocation to aid for the most
2. By
way
of
derogation
from
paragraph
1,
the
Commission
deprived for the whole period. The Structural Funds allocation
may in order to uphold the effective contribution of the Funds
of each Member State shall be reduced accordingly, on the basis
to the missions referred to in Article 89(1), in duly justified
of a pro-rata reduction by category of region.
circumstances, and subject to the condition laid down in
paragraph 3, accept by means of an implementing act a
proposal by a Member State in its first submission of the Part
The annual appropriations corresponding to the support from
nership Agreement to transfer a part of its appropriations for
the Structural Funds referred to in the first subparagraph shall
the European territorial cooperation goal to the Investment for
be entered in the relevant budget lines of the aid for the most
growth and jobs goal.
deprived instrument with the 2014 budgetary exercise.
3. The
share
of
the
European
territorial
cooperation
goal
in
8.
EUR 330 000 000 of the Structural Funds resources for
the Member State making the proposal referred to in paragraph
the Investment for growth and jobs goal shall be allocated to
2 shall be not less than 35 % of the total allocated to that
innovative actions under direct or indirect management by the
Member State in respect of the Investment for growth and
Commission in the area of sustainable urban development.
jobs goal and the European territorial cooperation goal, and
after transfer shall be not less than 25 % of that total.
9. Resources
for
the
European
territorial
cooperation
goal
Article 95
shall amount to 2,75 % of the global resources available for
budgetary commitment from the Funds for the period 2014-
Additionality
2020 (i.e., a total of EUR 8 948 259 330).
1. For
the
purposes
of
this
Article
and
Annex
X,
the
following definitions apply:
10. For the purposes of this Article, Articles 18, 91, 93, 95,
99, 120, Annex I and Annex X of this Regulation, Article 4 of
(1) 'gross fixed capital formation' means all the resident
the ERDF Regulation, Article 4 and Articles 16 to 23 of the ESF
producers' acquisitions, less disposals, of fixed assets
Regulation, Article 3(3) of the ETC Regulation, the outermost
during a given period and certain additions to the value
region of Mayotte shall be considered to be a NUTS level 2
of non-produced assets realised by the productive activity
region falling into the category of less developed regions. For
of producer or institutional units, as defined in Council
the purposes of Article 3(1) and (2) of the ETC Regulation, the
Regulation (EC) No 2223/96 ( 1 );
regions of Mayotte and Saint Martin shall be considered to be
NUTS level 3 regions.
(2) 'fixed assets' means all tangible or intangible assets
produced as outputs from processes of production that
Article 93
are themselves used repeatedly, or continuously, in
processes of production for more than one year;
Non-transferability of resources between categories of
regions
1. The
total
appropriations
allocated
to
each
Member
State (3) 'general government' means the totality of institutional units
in respect of less developed regions, transition regions and more
which, in addition to fulfilling their political responsibilities
developed regions shall not be transferable between those
and their role of economic regulation, produce principally
categories of regions.
non-market services (possibly goods) for individual or
collective consumption and redistribute income and wealth;
2. By
way
of
derogation
from
paragraph
1,
the
Commission
(4) 'public or equivalent structural expenditure' means the gross
may accept, in duly justified circumstances which are linked to
fixed capital formation of the general government.
the implementation of one or more thematic objectives, a
proposal by a Member State in its first submission of the Part
( 1 ) Council Regulation (EC) No 2223/96 of 25 June 1996 on the
nership Agreement or, in duly justified circumstances, at the
European system of national and regional accounts in the
time of allocation of the performance reserve, or in a major
Community (OJ L 310, 30.11.1996, p. 1).

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2. Support from the Funds for the Investment for growth
has significantly changed since the mid-term verification. The
and jobs goal shall not replace public or equivalent structural
detailed rules relating to financial correction rates are set out in
expenditure by a Member State.
point 3 of Annex X.
3. Member
States
shall
maintain
for
the
period
2014-2020
a 7. Paragraphs 1 to 6 shall not apply to programmes under
level of public or equivalent structural expenditure on average
the European territorial cooperation goal.
per year at least equal to the reference level set in the Part
nership Agreement.
TITLE II
PROGRAMMING
In setting the reference level referred to in the first subpara
CHAPTER I
graph, the Commission and the Member States shall take into
account the general macroeconomic conditions and specific or
General provisions on the Funds
exceptional circumstances, such as privatisations, an exceptional
level of public or equivalent structural expenditure by a Member
Article 96
State in the 2007-2013 programming period and the evolution
Content, adoption and amendment of operational
of other public investment indicators. They shall also take into
programmes under the Investment for growth and jobs
account changes in the national allocations from the Funds as
goal
compared to the years 2007-2013.
1. An
operational
programme
shall
consist
of
priority
axes.
A priority axis shall concern one Fund and one category of
region, except in the case of the Cohesion Fund, and shall
4. Verification of whether the level of public or equivalent
correspond, without prejudice to Article 59, to a thematic
structural expenditure under the Investment for growth and jobs
objective and comprise one or more of the investment priorities
goal has been maintained for the period shall only take place in
of that thematic objective, in accordance with the Fund-specific
those Member States in which less developed regions cover at
rules. Where appropriate and in order to increase its impact and
least 15 % of the total population.
effectiveness through a thematically coherent integrated
approach, a priority axis may:
In those Member States in which less developed regions cover at
least 65 % of the total population, the verification shall take
(a) concern more than one category of region;
place at national level.
(b) combine one or more complementary investment priorities
In those Member States in which less developed regions cover
from the ERDF, the Cohesion Fund and the ESF under one
more than 15 % and less than 65 % of the total population, the
thematic objective;
verification shall take place at regional level. For that purpose,
those Member States shall provide to the Commission
(c) in duly justified cases combine one or more complementary
information about the expenditure in the less developed
investment priorities from different thematic objectives in
regions at each stage of the verification process.
order to achieve the maximum contribution to that
priority axis;
5. The verification of whether the level of public or
equivalent structural expenditure under the Investment for
(d) for the ESF, combine investment priorities from different
growth and jobs goal has been maintained shall take place at
thematic objectives set out in points (8), (9), (10) and (11)
the time of submission of the Partnership Agreement (the "ex
of the first paragraph of Article 9 in order to facilitate their
ante verification"), in 2018 (the "mid-term verification"), and in
contribution to other priority axes and in order to
2022 (the "ex post verification").
implement social innovation and transnational cooperation.
The detailed rules relating to the verification of additionality are
Member States may combine two or more of the options in
set out in point 2 of Annex X.
points (a) to (d).
2. An
operational
programme
shall
contribute
to
the
Union
6. If it is established by the Commission in the ex post
strategy for smart, sustainable and inclusive growth and to the
verification that a Member State has not maintained the
achievement of economic, social and territorial cohesion and
reference level of public or equivalent structural expenditure
shall set out:
under the Investment for growth and jobs goal set out in the
Partnership Agreement and as set out in Annex X, the
Commission may, in relation to the degree of non-compliance,
(a) a justification for the choice of thematic objectives,
carry out a financial correction by adoption of a decision by
corresponding investment priorities and financial allocations
means of implementing act. In determining whether to carry
having regard to the Partnership Agreement, based on an
out a financial correction the Commission shall take into
identification of regional and, where appropriate, national
account whether the economic situation of the Member State
needs including the need to address the challenges identified

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in relevant country-specific recommendations adopted in
(iii) a description of actions to be supported and their
accordance with Article 121(2) TFEU and the relevant
expected contribution to the specific objectives
Council recommendations adopted in accordance with
referred to in point (i);
Article 148(4) TFEU, taking into account the ex ante
evaluation in accordance with Article 55;
(iv) the output indicators which are expected to contribute
to the results;
(b) for each priority axis other than technical assistance:
(i) the investment priorities and corresponding specific
(v) the corresponding categories of intervention based on a
objectives;
nomenclature adopted by the Commission, and an
indicative breakdown of the programmed resources.
(ii) in order to strengthen the result-orientation of the
programming, the expected results for the specific
Point (ii) shall not apply where the Union contribution to
objectives, and the corresponding result indicators,
the priority axis or axes concerning technical assistance in
with a baseline value and a target value, where appro
an operational programme does not exceed
priate quantified in accordance with the Fund-specific
EUR 15 000 000.
rules;
(d) a financing plan containing the following tables:
(iii) a description of the type and examples of actions to be
supported under each investment priority and their
expected contribution to the specific objectives
(i) tables specifying for each year, in accordance with
referred to in point (i) including the guiding principles
Articles 60, 120 and 121, the amount of the total
for the selection of operations and where appropriate,
financial appropriation envisaged for the support from
the identification of main target groups, specific terri
each of the Funds, identifying the amounts related to the
tories targeted, types of beneficiaries, the planned use
performance reserve;
of financial instruments and major projects;
(iv) the output indicators, including the quantified target
(ii) tables specifying, for the whole programming period, for
value, which are expected to contribute to the results,
the operational programme and for each priority axis,
in accordance with the Fund-specific rules, for each
the amount of the total financial appropriation of the
investment priority;
support from each of the Funds and the national co-
financing, identifying the amounts related to the
performance reserve. For priority axes, which concern
(v) identification of implementation steps and financial
several categories of region, the tables shall specify the
and output indicators, and where appropriate, result
amount of total financial appropriation from the Funds
indicators, to be used as milestones and targets for
and the national co-financing for each category of
the performance framework in accordance with
region.
Article 21(1) and Annex II;
For priority axes, which combine investment priorities
(vi) the corresponding categories of intervention based on
from different thematic objectives, the table shall specify
a nomenclature adopted by the Commission, and an
the amount of total financial appropriation from each of
indicative breakdown of the programmed resources;
the Funds and the national co-financing for each of the
corresponding thematic objectives.
(vii) where appropriate, a summary of the planned use of
technical assistance including, where necessary, actions
Where the national co-financing is made up of public and
to reinforce the administrative capacity of authorities
private co-financing, the table shall give the indicative
involved in the management and control of the
breakdown between the public and the private components.
programmes and beneficiaries;
It shall show, for information purposes, the envisaged
participation from the EIB;
(c) for each priority axis concerning technical assistance:
(e) a list of major projects for which the implementation is
(i) specific objectives;
planned during the programming period.
(ii) the expected results for each specific objective, and,
The Commission shall adopt implementing acts concerning
where objectively justified given the content of the
the nomenclature referred to in points (b)(vi) and (c)(v)of the
actions, the corresponding result indicators, with a
first subparagraph. Those implementing acts shall be
baseline value and a target value, in accordance with
adopted in accordance with the examination procedure
the Fund-specific rules;
referred to in Article 150(3).

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3. Taking
into
account
its
content
and
objectives,
an
oper
(c) the actions taken to involve the relevant partners referred to
ational programme shall describe the integrated approach to
in Article 5 in the preparation of the operational
territorial development, having regard to the Partnership
programme, and the role of those partners in the imple
Agreement, and showing how that operational programme
mentation, monitoring and evaluation of the operational
contributes to the accomplishment of its objectives and
programme.
expected results, specifying, where appropriate, the following:
6. The
operational
programme
shall
also
set
out
the
(a) the approach to the use of community-led local devel
following, having regard to the content of the Partnership
opment instruments and the principles for identifying the
Agreement and taking into account the institutional and legal
areas where it will be implemented;
framework of the Member States:
(b) the indicative amount of the ERDF support for integrated
(a) mechanisms to ensure coordination between the Funds, the
actions for sustainable urban development, to be imple
EAFRD, the EMFF and other Union and national funding
mented in accordance with Article 7(3) of the ERDF Regu
instruments, and with the EIB taking into account the
lation and the indicative allocation of ESF support for inte
relevant provisions laid down in the CSF;
grated actions;
(b) for each ex ante conditionality, established in accordance
(c) the approach to the use of the ITI instrument other than in
with Article 19 and Annex XI, which is applicable to the
cases covered by point (b), and their indicative financial
operational programme, an assessment of whether the ex
allocation from each priority axis;
ante conditionality is fulfilled at the date of submission of
the Partnership Agreement and operational programme, and
where ex ante conditionalities are not fulfilled, a description
(d) the arrangements for interregional and transnational actions,
of the actions to fulfil the ex ante conditionality, the bodies
within the operational programmes, with beneficiaries
responsible and a timetable for such actions in accordance
located in at least one other Member State;
with the summary submitted in the Partnership Agreement;
(e) where Member States and regions participate in macro-
regional strategies and sea-basin strategies, subject to the
(c) a summary of the assessment of the administrative burden
needs of the programme area as identified by the Member
on beneficiaries and, where necessary, the actions planned,
State, the contribution of the planned interventions under
accompanied by an indicative timeframe, to reduce the
the programme to such strategies.
administrative burden.
4. In
addition,
the
operational
programme
shall
specify
the 7. Each operational programme, except those where
following:
technical assistance is undertaken under a specific operational
programme, shall, subject to the Member State's duly justified
assessment of their relevance to the content and objectives of
(a) where appropriate, the identification of whether and how it
the operational programmes, include a description of:
addresses the specific needs of geographical areas most
affected by poverty or target groups at highest risk of
discrimination or social exclusion, with special regard to
(a) the specific actions to take into account environmental
marginalised communities, and persons with disabilities,
protection requirements, resource efficiency, climate
and where relevant the contribution to the integrated
change mitigation and adaptation, disaster resilience and
approach set out in the Partnership Agreement;
risk prevention and management, in the selection of oper
ations;
(b) where appropriate, the identification of whether and how it
addresses the demographic challenges of regions or specific
(b) the specific actions to promote equal opportunities and
needs of areas which suffer from severe and permanent
prevent discrimination based on sex, racial or ethnic
natural or demographic handicaps, as referred to in
origin, religion or belief, disability, age or sexual orientation
Article 174 TFEU and the contribution to the integrated
during the preparation, design and implementation of the
approach set out in the Partnership Agreement to this end.
operational programme and in particular in relation to
access to funding, taking account of the needs of the
various target groups at risk of such discrimination and in
5. The
operational
programme
shall
identify:
particular the requirements to ensure accessibility for
persons with disabilities;
(a) the managing authority, the certifying authority, where
applicable, and the audit authority;
(c) the contribution of the operational programme to the
promotion of equality between men and women and,
where appropriate, the arrangements to ensure the inte
(b) the body to which payments are to be made by the
gration of gender perspective at operational programme
Commission;
and operation level.

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Member States may submit an opinion from the national
each priority axis of an operational programme, a part of an
equality bodies on the measures set out in points (b) and (c)
operation for which the costs are eligible for support from the
of the first subparagraph with the proposal for an operational
other Fund on the basis of eligibility rules applied to that Fund,
programme under the Investment for growth and jobs goal.
provided that such costs are necessary for the satisfactory imple
mentation of the operation and are directly linked to it.
8. When
a
Member
State
prepares
a
maximum
of
one
oper
ational programme for each Fund, the elements of the oper
3. Paragraphs
1
and
2
shall
not
apply
to
programmes
under
ational programme falling under point (a) of the first
the European territorial cooperation goal.
subparagraph of paragraph 2, points (a), (c) and (d) of
paragraph 3, paragraph 4 and paragraph 6 may be incorporated
solely under the relevant provisions of the Partnership
Article 99
Agreement.
Geographical scope of operational programmes under the
Investment for growth and jobs goal
9. The operational programme shall be prepared in Unless otherwise agreed between the Commission and the
accordance with a model. The Commission shall, in order to
Member State, operational programmes for the ERDF and the
ensure uniform conditions for the implementation of this
ESF shall be drawn up at the appropriate geographical level and
Article adopt an implementing act laying down that model.
at least at NUTS level 2, in accordance with the institutional and
That implementing act shall be adopted in accordance with
legal framework of the Member State.
the advisory procedure referred to in Article 150(2).
Operational programmes with support from the Cohesion Fund
shall be drawn up at national level.
10. The
Commission
shall
adopt
a
decision,
by
means
of
implementing acts, approving all the elements, including any
of its future amendments, of the operational programme
CHAPTER II
falling under this Article, except those falling under points
(b)(vi), (c)(v) and (e) of the first subparagraph of paragraph 2,
Major projects
paragraphs 4 and 5, points (a) and (c) of paragraph 6 and
Article 100
paragraph 7, which remain under the responsibility of the
Member States.
Content
As part of an operational programme or operational
programmes, which have been subject to a Commission
11. The
managing
authority
shall
notify
the
Commission
of decision under Article 96(10) of this Regulation or under
any decision amending the elements of the operational
Article 8(12) of the ETC Regulation, the ERDF and the
programme not covered by the Commission decision, referred
Cohesion Fund may support an operation comprising a series
to in paragraph 10, within one month of the date of that
of works, activities or services intended in itself to accomplish
amending decision. The amending decision shall specify the
an indivisible task of a precise economic or technical nature
date of its entry into force, which shall not be earlier than
which has clearly identified goals and for which the total
the date of its adoption.
eligible cost exceeds EUR 50 000 000 and in the case of oper
ations contributing to the thematic objective under point (7) of
the first paragraph of Article 9 where the total eligible cost
Article 97
exceeds EUR
75
000
000 (the 'major project'). Financial
Specific provisions on the programming of support for the
instruments shall not be considered to be major projects.
joint instruments for uncapped guarantees and
securitisation under the Investment for growth and jobs
goal
Article 101
In accordance with Article 28, operational programmes referred
Information necessary for the approval of a major project
to in point (b) of the first subparagraph of Article 39(4) shall
Before a major project is approved, the managing authority shall
include only the elements referred to in point (b)(i), (ii) and (iv)
ensure that the following information is available:
and point (d) of the first subparagraph of Article 96(2),
Article 96(5) and point (b) of Article 96(6).
(a) details concerning the body to be responsible for implemen
tation of the major project, and its capacity;
Article 98
Joint support from the Funds under the Investment for
(b) a description of the investment and its location;
growth and jobs goal
1. The
Funds
may
jointly
provide
support
for
operational (c) the total cost and total eligible cost, taking account of the
programmes under the Investment for growth and jobs goal.
requirements set out in Article 61;
2. The
ERDF
and
the
ESF
may
finance,
in
a
complementary (d) feasibility studies carried out, including the options analysis,
manner and subject to a limit of 10 % of Union funding for
and the results;

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(e) a cost-benefit analysis, including an economic and a
(a) the document referred to in point (c) of Article 125(3)
financial analysis, and a risk assessment;
setting out:
(f) an analysis of the environmental impact, taking into
(i) the body to be responsible for implementation of the
account climate change adaptation and mitigation needs,
major project;
and disaster resilience;
(g) an explanation as to how the major project is consistent
(ii) a description of the investment, its location, timetable
with the relevant priority axes of the operational
and expected contribution of the major project to the
programme or operational programmes concerned, and its
specific objectives of the relevant priority axis or axes;
expected contribution to achieving the specific objectives of
those priority axes and the expected contribution to socio-
economic development;
(iii) the total cost and total eligible cost, taking account of
the requirements set out in Article 61;
(h) the financing plan showing the total planned financial
resources and the planned support from the Funds, the
(iv) the financing plan, and the physical and financial indi
EIB, and all other sources of financing, together with
cators for monitoring progress, taking account of the
physical and financial indicators for monitoring progress,
identified risks;
taking account of the identified risks;
(b) the quality review of the independent experts, providing
(i) the timetable for implementing the major project and,
clear statements on the investment's feasibility and the
where the implementation period is expected to be longer
economic viability of the major project.
than the programming period, the phases for which support
from the Funds is requested during the programming
period.
The financial contribution to the major project selected by the
Member State shall be deemed to be approved by the
The Commission shall adopt implementing acts establishing the
Commission in the absence of a decision, by means of an
methodology to be used based on recognised best practices, in
implementing act, refusing the financial contribution within
carrying out the cost-benefit analysis referred to in point (e) of
three months of the date of the notification referred to in the
the first paragraph. Those implementing acts shall be adopted in
first subparagraph. The Commission shall refuse the financial
accordance with the advisory procedure referred to in
contribution only on the grounds that it has established a
Article 150(2).
significant weakness in the independent quality review.
At the initiative of a Member State, the information in points (a)
The Commission shall adopt implementing acts establishing the
to (i) of the first paragraph may be assessed by independent
format for the notification referred to in the first subparagraph.
experts supported by technical assistance of the Commission or,
Those implementing acts shall be adopted in accordance with
in agreement with the Commission, by other independent
the examination procedure referred to in Article 150(3).
experts ("quality review"). In other cases, the Member State
shall submit to the Commission the information set out in
points (a) to (i) of the first paragraph as soon as it is available.
2. In
cases
other
than
those
referred
to
in
paragraph
1
of
this
Article, the Commission shall appraise the major project on the
basis of the information referred to in Article 101 in order to
The Commission shall be empowered to adopt delegated acts, in
determine whether the requested financial contribution for the
accordance with Article 149, laying down the methodology to
major project selected by the managing authority in accordance
be used in carrying out the quality review of a major project.
with Article 125(3) is justified. The Commission shall adopt a
decision on the approval of the financial contribution to the
The Commission shall adopt implementing acts establishing the
selected major project, by means of an implementing act, no
format for submission of the information set out in points (a)
later than three months after the date of submission of the
to (i) of the first paragraph. Those implementing acts shall be
information referred to in Article 101.
adopted in accordance with the advisory procedure referred to
in Article 150(2).
3. The approval by the Commission under the second
subparagraph of paragraph 1 and paragraph 2 shall be
Article 102
conditional on the first works contract being concluded, or,
Decision on a major project
in the case of operations implemented under PPP structures,
on the signing of the PPP agreement between the public body
1. Where
a
major
project
has
been
appraised
positively
by
a and the private sector body, within three years of the date of
quality review by independent experts, on the basis of their
the approval. At the duly motivated request of the Member
assessment of the information referred to in the first
State, in particular in the case of delays resulting from adminis
paragraph of Article 101, the managing authority may
trative and legal proceedings related to the implementation of
proceed with the selection of the major project in accordance
major projects, and made within the three year period, the
with Article 125(3). The managing authority shall notify the
Commission may adopt a decision, by means of an imple
Commission of the selected major project. That notification
menting act, on the extension of the period by not more
shall consist of the following elements:
than two years.

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4. Where the Commission does not approve the financial
of the first subparagraph of Article 102(1) together with its
contribution to the selected major project, it shall give in its
confirmation that the condition under point (d) of paragraph
decision the reasons for its refusal.
1 of this Article is fulfilled. No quality review of the information
by independent experts shall be required.
5. Major projects notified to the Commission under
paragraph 1 or submitted for approval under paragraph 2
3. The
financial
contribution
to
the
major
project
selected
by
shall be contained in the list of major projects in an operational
the managing authority shall be deemed to be approved by the
programme.
Commission in the absence of a decision, by means of an
implementing act, refusing the financial contribution to the
major project within three months of the date of the notifi
6. Expenditure
relating
to
a
major
project
may
be
included
in cation referred to in paragraph 2. The Commission shall refuse
a request for payment after the notification referred to in
the financial contribution only on the grounds that there have
paragraph 1 or after the submission for approval referred to
been substantial changes in the information referred to in point
in paragraph 2. Where the Commission does not approve the
(d) of paragraph 1 or that the major project is not consistent
major project selected by the managing authority, the
with the relevant priority axis of the operational programme or
declaration of expenditure following the adoption of the
programmes concerned.
Commission decision shall be rectified accordingly.
Article 103
4. Article
102(3)
to
(6)
shall
apply
to
decisions
on
a
major
project subject to phased implementation.
Decision on a major project subject to phased
implementation
1. By
way
of
derogation
from
the
third
paragraph
of
CHAPTER III
Article 101 and Article 102(1) and (2), the procedures set
Joint action plan
out in paragraphs 2, 3 and 4 of this Article shall apply to an
operation which satisfies the following conditions:
Article 104
Scope
(a) the operation consists of the second or subsequent phase of
1. A
joint
action
plan
is
an
operation
the
scope
of
which
is
a major project under the previous programming period for
defined and which is managed in relation to the outputs and
which the preceding phase or phases are approved by the
results to be achieved. It comprises a project or a group of
Commission not later than 31 December 2015 pursuant to
projects, not consisting of the provision of infrastructure,
Regulation (EC) No 1083/2006; or in the case of Member
carried out under the responsibility of the beneficiary, as part
States which acceded to the Union after 1 January 2013, no
of an operational programme or programmes. The outputs and
later than 31 December 2016;
results of a joint action plan shall be agreed between a Member
State and the Commission and shall contribute to specific
objectives of the operational programmes and form the basis
(b) the sum of the total eligible costs of all phases of the major
of support from the Funds. Results shall refer to direct effects of
project exceeds the respective levels set out in Article 100;
the joint action plan. The beneficiary of a joint action plan shall
be a public law body. Joint action plans shall not be considered
to be major projects.
(c) the major project application and assessment by the
Commission under the previous programming period
covered all the planned phases;
2. The
public
expenditure
allocated
to
a
joint
action
plan
shall be a minimum of EUR 10 000 000 or 20 % of the
public support of the operational programme or programmes,
(d) there are no substantial changes in the information referred
whichever is lower. For the purpose of undertaking a pilot
to in the first paragraph of Article 101 of this Regulation
project, the minimum public expenditure allocated to one
for the major project compared to the information provided
joint action plan for each operational programme may be
for the major project application submitted under Regu
reduced to EUR 5 000 000.
lation (EC) No 1083/2006, in particular as regards the
total eligible cost;
3. Paragraph
2
shall
not
apply
to
operations
supported
under
(e) the phase of the major project to be implemented under the
the YEI.
previous programming period is or will be ready to be used
for its intended purpose as specified in the Commission
decision by the deadline of the submission of the closure
Article 105
documents for the relevant operational programme or
Preparation of joint action plans
programmes.
1. The Member State, the managing authority or any
designated public law body may submit a proposal for a joint
2. The
managing
authority
may
proceed
with
the
selection
of action plan at the same time as or subsequent to the submission
the major project in accordance with Article 125(3) and submit
of the operational programmes concerned. That proposal shall
the notification containing all the elements set out in point (a)
contain all the information referred to in Article 106.

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2. A joint action plan shall cover part of the period between
(b) the arrangements for steering the joint action plan, in
1 January 2014 and 31 December 2023. The outputs and
accordance with Article 108;
results of a joint action plan shall give rise to reimbursement
only if attained after the date of the decision of approval of the
joint action plan referred to in Article 107 and before the end
(c) the arrangements for monitoring and evaluating the
of the implementation period defined in that decision.
joint action plan including arrangements ensuring the
quality, collection and storage of data on the
achievement of milestones, outputs and results;
Article 106
Content of joint action plans
(d) the arrangements ensuring the dissemination of
A joint action plan shall contain:
information and communication in relation to the
joint action plan and to the Funds;
(1) an analysis of the development needs and objectives
(9) its financial arrangements, including the following:
justifying it, taking into account the objectives of the oper
ational programmes and, where applicable, the relevant
country-specific recommendations and the broad guidelines
(a) the costs of achieving milestones, outputs and result
of the economic policies of the Member States and of the
targets with reference to point (2), based on the
Union under Article 121(2) TFEU and the relevant Council
methods set out in Article 67(5) of this Regulation
recommendations which the Member States are to take into
and in Article 14 of the ESF Regulation;
account in their employment policies under Article 148(4)
TFEU;
(b) an indicative schedule of payments to the beneficiary
linked to the milestones and targets;
(2) the framework describing the relationship between the
general and specific objectives of the joint action plan, the
milestones and the targets for outputs and results, and the
(c) the financing plan by operational programme and
projects or types of projects envisaged;
priority axis, including the total eligible amount and
the amount of public expenditure.
(3) the common and specific indicators used to monitor
outputs and results, where relevant, by priority axis;
The Commission shall, in order to ensure uniform conditions
for the implementation of this Article, adopt implementing acts
laying down the format of the model for the joint action plan.
Those implementing acts shall be adopted in accordance with
(4) information on its geographic coverage and target groups;
the advisory procedure referred to in Article 150(2).
Article 107
(5) its expected implementation period;
Decision on the joint action plan
1. The
Commission
shall
appraise
the
joint
action
plan
on
(6) an analysis of its effects on the promotion of equality
the basis of the information referred to in Article 106 in order
between men and women and the prevention of discrimi
to determine whether support from the Funds is justified.
nation;
Where the Commission, within two months following the
submission of a joint action plan proposal, considers that it
(7) an analysis of its effects on the promotion of sustainable
does not meet the appraisal requirements referred to in
development, where appropriate;
Article 104, it shall make observations to the Member State.
The Member State shall provide to the Commission all
necessary additional information requested and, where appro
(8) its implementing provisions, including the following:
priate, revise the joint action plan accordingly.
2. Provided
that
any
observations
have
been
adequately
(a) the designation of the beneficiary responsible for the
taken into account, the Commission shall adopt a decision,
implementation of the joint action plan, providing guar
by means of an implementing act, approving the joint action
antees of its competence in the domain concerned as
plan no later than four months after its submission by the
well as its administrative and financial management
Member State but not before the adoption of the operational
capacity;
programmes concerned.

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3. The
decision
referred
to
in
paragraph
2
shall
indicate
the satisfactorily taken into account. The amendment shall enter
beneficiary and the general and specific objectives of the joint
into force from the date of the decision, unless otherwise set
action plan, the milestones and targets for outputs and results,
out in the decision.
the costs of achieving those milestones, outputs and result
targets, and the financing plan by operational programme and
Article 109
priority axis, including the total eligible amount and the amount
of public expenditure, the implementation period of the joint
Financial management and control of the joint action plan
action plan and, where relevant, the geographical coverage and
target groups of the joint action plan.
1. Payments
to
the
beneficiary
of
a
joint
action
plan
shall
be
treated as lump sums or standard scales of unit costs. The
ceiling for lump sums set out in point (c) of the first
4. Where
the
Commission
refuses,
by
means
of
an
imple
subparagraph of Article 67(1) shall not apply.
menting act, to allow support from the Funds to be allocated to
a joint action plan, it shall notify the Member State of its
2. The financial management, control and audit of the joint
reasons within the period laid down in paragraph 2.
action plan shall be aimed exclusively at verifying that the
conditions for payments defined in the decision approving the
joint action plan have been fulfilled.
Article 108
Steering committee and amendment of the joint action
3. The
beneficiary
of
a
joint
action
plan
and
the
bodies
plan
acting under its responsibility may apply their accounting
practices for the costs of implementing operations. Those
1. The
Member
State
or
the
managing
authority
shall
set
up accounting practices and the costs actually incurred by the
a steering committee for the joint action plan, distinct from the
beneficiary shall not be subject to audit by the audit authority
monitoring committee of the relevant operational programmes.
or the Commission.
The steering committee shall meet at least twice a year and shall
report to the managing authority. The managing authority shall
TITLE III
inform the relevant monitoring committee of the results of the
work carried out by the steering committee and the progress of
MONITORING, EVALUATION, INFORMATION AND
the implementation of the joint action plan in accordance with
COMMUNICATION
point (e) of Article 110(1) and point (a) of Article 125(2).
CHAPTER I
Monitoring and evaluation
The composition of the steering committee shall be decided by
the Member State in agreement with the relevant managing
Article 110
authority, respecting the principle of partnership.
Functions of the monitoring committee
1. The
monitoring
committee
shall
examine
in
particular:
The Commission may participate in the work of the steering
committee in an advisory capacity.
(a) any issues that affect the performance of the operational
programme;
2. The
steering
committee
shall
carry
out
the
following
activ
(b) progress made in implementation of the evaluation plan
ities:
and the follow-up given to findings of evaluations;
(a) review progress towards achieving the milestones, outputs
(c) implementation of the communication strategy;
and results of the joint action plan;
(d) implementation of major projects;
(b) consider and approve any proposal to amend the joint
(e) implementation of joint action plans;
action plan in order to take account of any issues
affecting its performance.
(f) actions to promote equality between men and women,
equal opportunities, and non-discrimination, including
3. Requests for amendment of joint action plans submitted
accessibility for persons with disabilities;
by a Member State to the Commission shall be duly
substantiated. The Commission shall assess whether the
(g) actions to promote sustainable development;
request for amendment is justified, taking account of the
information provided by the Member State. The Commission
may make observations and the Member State shall provide to
(h) where applicable ex ante conditionalities are not fulfilled at
the Commission all necessary additional information. The
the date of the submission of the Partnership Agreement
Commission shall adopt a decision, by means of an imple
and operational programme, progress on actions to fulfil
menting act, on a request for amendment no later than three
the applicable ex ante conditionalities;
months after its submission by the Member State, provided that
any observations made by the Commission have been
(i) financial instruments.

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2. By
way
of
derogation
from
Article
49(3),
the
monitoring
The annual implementation reports submitted in 2017 and
committee shall examine and approve:
2019 may, depending on the content and objectives of oper
ational programmes, set out information and assess the
following:
(a) the methodology and criteria used for selection of oper
ations;
(a) progress in the implementation of the integrated approach
(b) the annual and final implementation reports;
to territorial development, including development of regions
facing demographic challenges and permanent or natural
handicaps, sustainable urban development, and
(c) the evaluation plan for the operational programme and any
community-led local development under the operational
amendment of the evaluation plan, including where either is
programme;
part of a common evaluation plan pursuant to
Article 114(1);
(b) progress in the implementation of actions to reinforce the
(d) the communication strategy for the operational programme
capacity of Member State authorities and beneficiaries to
and any amendment of the strategy;
administer and use the Funds;
(e) any proposal by the managing authority for any
amendment to the operational programme.
(c) progress in the implementation of any interregional and
transnational actions;
Article 111
Implementation reports for the Investment for growth and
(d) where appropriate, the contribution to macro-regional and
jobs goal
sea basin strategies;
1. By
31
May
2016
and
by
the
same
date
of
each
subsequent year until and including 2023 the Member State
(e) the specific actions taken to promote equality between men
shall submit to the Commission an annual implementation
and women and to prevent discrimination, in particular
report in accordance with Article 50(1). The report submitted
accessibility for persons with disabilities, and the
in 2016 shall cover the financial years 2014 and 2015, as well
arrangements implemented to ensure the integration of
as the period between the starting date for eligibility of expen
the gender perspective in the operational programme and
diture and 31 December 2013.
operations;
2. For the reports submitted in 2017 and 2019, the deadline
referred to in paragraph 1 shall be 30 June.
(f) actions taken to promote sustainable development in
accordance with Article 8;
3. Annual
implementation
reports
shall
set
out
information
on:
(g) progress in the implementation of actions in the field of
social innovation, where appropriate;
(a) implementation of the operational programme in
accordance with Article 50(2);
(h) progress in the implementation of measures to address the
specific needs of geographical areas most affected by
(b) progress in preparation and implementation of major
poverty or of target groups at highest risk of poverty,
projects and joint action plans.
discrimination or social exclusion, with special regard to
marginalised communities and persons with disabilities,
4. The
annual
implementation
reports
submitted
in
2017
long term unemployed and young people not in
and 2019 shall set out and assess the information required
employment, including, where appropriate, the financial
under Article 50(4) and (5) respectively and the information
resources used.
set out in paragraph 3 of this Article together with the
following information:
By way of derogation from the first and second subparagraphs,
and in order to ensure consistency between the Partnership
(a) progress in the implementation of the evaluation plan and
Agreement and the progress report, Member States with no
the follow-up given to the findings of evaluations;
more than one operational programme per Fund may include
the information relating to ex ante conditionalities referred to in
(b) the results of the information and publicity measures of the
Article 50(3), the information required by Article 50(4) and the
Funds carried out under the communication strategy;
information referred to in points (a), (b), (c) and (h) of the
second subparagraph of this paragraph in the progress report
instead of the annual implementation reports submitted in
(c) the involvement of the partners in the implementation,
2017 and 2019 respectively and the final implementation
monitoring and evaluation of the operational programme.
report, without prejudice to point (b) of Article 110(2).

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5. The
Commission
shall,
in
order
to
ensure
uniform (c) where appropriate an indication of future Union measures
conditions for the implementation of this Article, adopt imple
and policies necessary to strengthen economic, social and
menting acts establishing the models for the annual and final
territorial cohesion, as well as to deliver the Union's prior
implementation reports. Those implementing acts shall be
ities.
adopted in accordance with the advisory procedure referred to
in Article 150(2).
Article 114
Article 112
Evaluation
Transmission of financial data
1. An
evaluation
plan
shall
be
drawn
up
by
the
managing
authority or Member State for one or more operational
1. By 31 January, 31 July and 31 October, the Member State
programmes. The evaluation plan shall be submitted to the
shall transmit electronically to the Commission for monitoring
monitoring committee no later than one year after the
purposes, for each operational programme and by priority axis:
adoption of the operational programme.
(a) the total and public eligible cost of the operations and the
number of operations selected for support;
2. By
31
December
2022,
managing
authorities
shall
submit
to the Commission, for each operational programme, a report
summarising the findings of evaluations carried out during the
(b) the total eligible expenditure declared by beneficiaries to the
programming period and the main outputs and results of the
managing authority.
operational programme, providing comments on the reported
information.
2. In
addition,
the
transmission
made
by
31
January
shall
contain the above data broken down by category of inter
3. The
Commission
shall
carry
out
ex
post
evaluations
in
vention. That transmission shall be considered to fulfil the
close cooperation with the Member States and managing auth
requirement for the submission of financial data referred to in
orities.
Article 50(2).
3. A
forecast
of
the
amount
for
which
Member
States
expect 4. Paragraphs
1
and
2
of
this
Article
shall
not
apply
to
the
to submit payment applications for the current financial year
dedicated programmes referred to in point (b) of the first
and the subsequent financial year shall accompany the trans
subparagraph of Article 39(4).
missions to be made by 31 January and 31 July.
CHAPTER II
4. The cut-off date for the data submitted under this Article
shall be the end of the month preceding the month of
Information and communication
submission.
Article 115
Information and communication
5. The
Commission
shall,
in
order
to
ensure
uniform
conditions for the implementation of this Article, adopt imple
1. Member States and managing authorities shall be
menting acts establishing the model to be used when
responsible for:
submitting the financial data to the Commission for monitoring
purposes. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in
(a) drawing up communication strategies;
Article 150(3).
(b) ensuring the establishment of a single website or a single
Article 113
website portal providing information on, and access to, all
Cohesion Report
operational programmes in that Member State, including
information about the timing of implementation of
The report of the Commission referred to in Article 175 TFEU
programming and any related public consultation processes;
shall include:
(a) a record of progress made towards achieving economic,
(c) informing potential beneficiaries about funding oppor
social and territorial cohesion, including the socio-
tunities under operational programmes;
economic situation and development of the regions, as
well as the integration of the Union's priorities;
(d) publicising to Union citizens the role and achievements of
cohesion policy and of the Funds through information and
(b) a record of the role of the Funds, EIB funding and the other
communication actions on the results and impact of Part
instruments in, as well as the effect of other Union and
nership Agreements, operational programmes and oper
national policies on, the progress made;
ations.

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2. Member
States
or
managing
authorities
shall,
in
order
to common communication strategy and for the approval of any
ensure transparency concerning support from the Funds,
subsequent amendments of that strategy.
maintain a list of operations by operational programme and
by Fund in a spreadsheet data format, which allows data to
be sorted, searched, extracted, compared and easily published
Where necessary, the Member State or managing authorities
on the internet, for instance in CSV or XML format. The list of
may amend the communication strategy during the
operations shall be accessible through the single website or the
programming period. The amended communication strategy
single website portal providing a list and summary of all oper
shall be submitted by the managing authority to the monitoring
ational programmes in that Member State.
committee for approval in accordance with point (d) of
Article 110(2).
In order to encourage the use of the list of operations
subsequently by the private sector, civil society or national
3. By way of derogation from the third subparagraph of
public administration, the website may clearly indicate the
paragraph 2, the managing authority shall inform the moni
applicable licensing rules under which data are published.
toring committee or committees responsible at least once a
year on the progress in the implementation of the communi
cation strategy as referred to in point (c) of Article 110(1) and
on its analysis of the results as well as on the planned
The list of operations shall be updated at least every six months.
information and communication activities to be carried out in
the following year. The monitoring committee shall, if it
considers it to be appropriate, give an opinion on the
The minimum information to be set out in the list of oper
planned activities for the following year.
ations is laid down in Annex XII.
Article 117
3. Detailed rules concerning the information and communi
cation measures for the public and information measures for
Information and communication officers and their
applicants and for beneficiaries are laid down in Annex XII.
networks
1. Each
Member
State
shall
designate
an
information
and
communication officer to coordinate information and
4. The Commission shall adopt implementing acts communication actions in relation to one or more Funds,
concerning the technical characteristics of information and
including relevant programmes under the European territorial
communication measures for the operation and instructions
cooperation goal, and shall inform the Commission accordingly.
for creating the emblem and a definition of the standard
colours. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in
2. The
information
and
communication
officer
shall
be
Article 150(3).
responsible for the coordination of the national network of
Fund communicators, where such a network exists, the
creation and maintenance of the website or website portal
Article 116
referred to in Annex XII and the provision of an overview of
communication measures undertaken at Member State level.
Communication strategy
1. The
Member
State
or
the
managing
authorities
shall
draw 3. Each
managing
authority
shall
designate
one
person
to
be
up a communication strategy for each operational programme.
responsible for information and communication at operational
A common communication strategy may be drawn up for
programme level and shall inform the Commission of those
several operational programmes. The communication strategy
designated. Where appropriate, one person may be designated
shall take into account the size of the operational programme
for several operational programmes.
or programmes concerned, in accordance with the principle of
proportionality.
4. Union networks comprising the members designated by
the Member States shall be set up by the Commission to ensure
The communication strategy shall include the elements set out
exchange of information on the results of the implementation
in Annex XII.
of the communication strategies, the exchange of experience in
implementing the information and communication measures,
and the exchange of good practices.
2. The
communication
strategy
shall
be
submitted
to
the
monitoring committee for approval in accordance with point
(d) of Article 110(2) no later than six months after the adoption
TITLE IV
of the operational programme or programmes concerned.
TECHNICAL ASSISTANCE
Article 118
Where a common communication strategy is drawn up for
Technical assistance at the initiative of the Commission
several operational programmes and concerns several moni
toring committees, the Member State may designate one moni
The Funds, taking into account the deductions made in
toring committee to be responsible, in consultation with the
accordance with Article 91(3), may support technical assistance
other relevant monitoring committees, for the approval of the
up to a ceiling of 0,35 % of their respective annual allocation.

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Article 119
amount of support from Funds for each priority axis. Where a
priority axis concerns more than one category of regions or
Technical assistance of the Member States
more than one Fund, the Commission decision shall, where
1. The
amount
of
the
Funds
allocated
to
technical
assistance necessary, fix the co-financing rate by category of region and
shall be limited to 4 % of the total amount of the Funds
Fund.
allocated to operational programmes in a Member State under
each category of region, where applicable, of the Investment for
growth and jobs goal.
2. For
each
priority
axis,
the
Commission
decision
shall
set
out whether the co-financing rate for the priority axis is to be
applied to:
The specific allocation for YEI may be taken into account by a
Member State in the calculation of the limit to the total amount
(a) total eligible expenditure, including public and private
of the Funds allocated to the technical assistance of the Member
expenditure; or
State.
(b) eligible public expenditure.
2. Each
Fund
may
support
technical
assistance
operations
eligible under any of the other Funds. Without prejudice to
3. The
co-financing
rate
at
the
level
of
each
priority
axis
and,
paragraph 1, the allocation for technical assistance from a
where relevant, by category of region and Fund, of operational
Fund shall not exceed 10 % of the total allocation of that
programmes under the Investment for growth and jobs goal
Fund to operational programmes in a Member State under
shall be no higher than:
each category of region, where applicable, of the Investment
for growth and jobs goal.
(a) 85 % for the Cohesion Fund;
3. By
way
of
derogation
from
Article
70(1)
and
(2),
technical
assistance operations may be implemented outside the
(b) 85 % for the less developed regions of Member States whose
programme area, but within the Union, provided that the oper
average GDP per capita for the period 2007 - 2009 was
ations are for the benefit of the operational programme, or, in
below 85 % of the EU-27 average during the same period
the case of a technical assistance operational programme, for
and for the outermost regions including the additional allo
the other programmes concerned.
cation for outermost regions in accordance with point (e) of
Article 92(1) and Article 4(2) of the ETC Regulation;
4. In the case of the Structural Funds, where the allocations
(c) 80 % for the less developed regions of Member States other
referred to in paragraph 1 are used to support technical
than those referred to in point (b), and for all regions whose
assistance operations relating to more than one category of
GDP per capita used as an eligibility criterion for the 2007-
region, the expenditure relating to the operations may be imple
2013 programming period was less than 75 % of the
mented under a priority axis combining different categories of
average of the EU-25 but whose GDP per capita is above
region and attributed on a pro rata basis taking into account the
75 % of the GDP average of the EU-27, as well as for
allocation under each category of region as a share of the total
regions defined in Article 8(1) of Regulation (EU)
allocation to the Member State.
1083/2006 receiving transitional support for the 2007-
2013 programming period;
5. By way of derogation from paragraph 1, where the total
amount of the Funds allocated to a Member State under the
(d) 60 % for the transition regions other than those referred to
Investment for growth and jobs goal does not exceed
in point (c);
EUR 1 000 000 000 the amount allocated to technical
assistance may increase up to 6 % of that total amount or
EUR 50 000 000, whichever is the lower.
(e) 50 % for the more developed regions other than those
referred to in point (c).
6. Technical
assistance
shall
take
the
form
of
a
mono-fund
For the period from 1 January 2014 to 30 June 2017 the co-
priority axis within an operational programme or of a specific
financing rate at the level of each priority axis for all oper
operational programme, or both.
ational programmes in Cyprus shall be not higher than 85 %.
TITLE V
The Commission shall carry out a review to assess the justifi
cation for maintaining the co-financing rate, referred to in the
FINANCIAL SUPPORT FROM THE FUNDS
second subparagraph, after 30 June 2017 and shall if necessary
make a legislative proposal before 30 June 2016.
Article 120
Determination of co-financing rates
The co-financing rate at the level of each priority axis of oper
1. The Commission decision adopting an operational ational programmes under the European territorial cooperation
programme shall fix the co-financing rate and the maximum
goal shall be no higher than 85 %.

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The maximum co-financing rate under points (b), (c), (d) and (e)
(d) the inclusion of the outermost regions as referred to in
of the first subparagraph shall be increased for each priority axis
Article 349 TFEU.
implementing the YEI and where a priority axis is dedicated to
social innovation or to transnational cooperation, or a
combination of both. That increase shall be determined in
PART FOUR
accordance with the Fund-specific rules.
GENERAL PROVISIONS APPLICABLE TO THE FUNDS
AND THE EMFF
4. The
co-financing
rate
of
the
additional
allocation
in
accordance with point (e) of Article 92(1) shall be no higher
TITLE I
than 50 % for NUTS level 2 regions fulfilling the criteria laid
MANAGEMENT AND CONTROL
down in Protocol No 6 to the 1994 Act of Accession.
CHAPTER I
5. The
maximum
co-financing
rate
under
paragraph
3
at
the
Management and control systems
level of a priority axis shall be increased by ten percentage
points, where the whole of a priority axis is delivered through
Article 122
financial instruments, or through community-led local devel
Responsibilities of Member States
opment.
1. Member States shall ensure that management and control
systems for operational programmes are set up in accordance
6. The
contribution
from
the
Funds
for
each
priority
axis with Articles 72, 73 and 74.
shall not be less than 20 % of the eligible public expenditure.
7. A
separate
priority
axis
with
a
co-financing
rate
of
up
to
2. Member
States
shall
prevent,
detect
and
correct
irregu
100 % may be established within an operational programme to
larities and shall recover amounts unduly paid, together with
support operations implemented through financial instruments
any interest on late payments. They shall notify the Commission
set up at Union level and managed directly or indirectly by the
of irregularities that exceed EUR 10 000 in contribution from
Commission. Where a separate priority axis is established for
the Funds and shall keep it informed of significant progress in
this purpose, the support under this axis may not be imple
related administrative and legal proceedings.
mented by any other means.
The Member States shall not notify the Commission of irregu
Article 121
larities in relation to the following:
Modulation of the co-financing rates
The co-financing rate from the Funds to a priority axis may be
(a) cases where the irregularity consists solely of the failure to
modulated to take account of:
execute, in whole or in part, an operation included in the
co-financed operational programme owing to the bank
ruptcy of the beneficiary;
(1) the importance of the priority axis for the delivery of the
Union strategy for smart, sustainable and inclusive growth,
having regard to the specific gaps to be addressed;
(b) cases brought to the attention of the managing authority or
certifying authority by the beneficiary voluntarily and before
(2) the protection and improvement of the environment, prin
detection by either authority, whether before or after the
cipally through the application of the precautionary prin
payment of the public contribution;
ciple, the principle of preventive action and the polluter
pays principle;
(c) cases which are detected and corrected by the managing
authority or certifying authority before inclusion of the
(3) the rate of mobilisation of private financing;
expenditure concerned in a statement of expenditure
submitted to the Commission.
(4) the coverage of areas with severe and permanent natural or
demographic handicaps defined as follows:
In all other cases, in particular those preceding a bankruptcy or
in cases of suspected fraud, the detected irregularities and the
(a) island Member States eligible under the Cohesion Fund,
associated preventive and corrective measures shall be reported
and other islands except those on which the capital of a
to the Commission.
Member State is situated or which have a fixed link to
the mainland;
When amounts unduly paid to a beneficiary cannot be
(b) mountainous areas as defined by the national legislation
recovered and this is as a result of fault or negligence on the
of the Member State;
part of a Member State, the 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
(c) sparsely (i.e. less than 50 inhabitants per square kilo
unduly paid if the amount to be recovered from the beneficiary,
metre) and very sparsely (less than 8 inhabitants per
not including interest, does not exceed EUR 250 in contribution
square kilometre) populated areas;
from the Funds.

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The Commission shall be empowered to adopt delegated acts in
5. In the case of the Funds relating to the Investment for
accordance with Article 149 laying down additional detailed
growth and jobs goal and in the case of the EMFF, provided that
rules on the criteria for determining the cases of irregularity
the principle of separation of functions is respected, the
to be reported, the data to be provided and on the conditions
managing authority, the certifying authority, where applicable,
and procedures to be applied to determine whether amounts
and the audit authority may be part of the same public
which are irrecoverable shall be reimbursed by Member States.
authority or body.
The Commission shall adopt implementing acts setting out the
frequency of the reporting of irregularities and the reporting
Where the total amount of support from the Funds to an oper
format to be used. Those implementing acts shall be adopted
ational programme exceeds EUR 250 000 000 or from the
in accordance with the advisory procedure referred to in
EMFF exceeds EUR 100 000 000, the audit authority may be
Article 150(2).
part of the same public authority or body as the managing
authority either if, pursuant to the applicable provisions for
the previous programming period, the Commission has
3. Member States shall ensure that no later than informed the Member State prior to the date of adoption of
31 December 2015, all exchanges of information between
the operational programme concerned of its conclusion that it
beneficiaries and a managing authority, a certifying authority,
can rely principally on its audit opinion, or if the Commission
an audit authority and intermediate bodies can be carried out by
is satisfied on the basis of the experience of the previous
means of electronic data exchange systems.
programming period that the institutional organisation and
accountability of the audit authority provide adequate guar
The systems referred to in the first subparagraph shall facilitate
antees of its functional independence and reliability.
interoperability with national and Union frameworks and allow
for the beneficiaries to submit all information referred to in the
first subparagraph only once.
6. The
Member
State
may
designate
one
or
more
inter
mediate bodies to carry out certain tasks of the managing or
The Commission shall adopt implementing acts laying down
the certifying authority under the responsibility of that auth
detailed rules concerning the exchanges of information under
ority. The relevant arrangements between the managing
this paragraph. Those implementing acts shall be adopted in
authority or certifying authority and the intermediate bodies
accordance with the examination procedure referred to in
shall be formally recorded in writing.
Article 150(3).
7. The Member State or the managing authority may entrust
4. Paragraph
3
shall
not
apply
to
the
EMFF.
the management of part of an operational programme to an
intermediate body by way of an agreement in writing between
CHAPTER II
the intermediate body and the Member State or managing
authority (a 'global grant'). The intermediate body shall
Management and control authorities
provide guarantees of its solvency and competence in the
Article 123
domain concerned, as well as of its administrative and
financial management capacity.
Designation of authorities
1. Each
Member
State
shall
designate,
for
each
operational
programme, a national, regional or local public authority or
8. The
Member
State
may,
at
its
own
initiative,
designate
a
body or a private body as managing authority. The same
coordinating body whose responsibility shall be to liaise with
managing authority may be designated for more than one oper
and provide information to the Commission, to coordinate
ational programme.
activities of the other relevant designated bodies and to
promote the harmonised application of applicable law.
2. The
Member
State
shall
designate,
for
each
operational
programme, a national, regional or local public authority or
body as a certifying authority, without prejudice to paragraph
9. The
Member
State
shall
lay
down
in
writing
rules
3. The same certifying authority may be designated for more
governing its relationship with the managing authorities,
than one operational programme.
certifying authorities and audit authorities, the relations
between such authorities, and the relationship of such auth
orities with the Commission.
3. The
Member
State
may
designate
for
an
operational
programme a managing authority, which is a public authority
or body, to carry out, in addition, the functions of the certifying
Article 124
authority.
Procedure for the designation of the managing authority
and the certifying authority
4. The
Member
State
shall
designate,
for
each
operational
programme, a national, regional or local public authority or
1.
The Member State shall notify the Commission of the date
body, functionally independent from the managing authority
and form of the designations, which shall be carried out at an
and the certifying authority, as audit authority. The same
appropriate level, of the managing authority and, where appro
audit authority may be designated for more than one
priate, of the certifying authority prior to the submission of the
operational programme.
first application for interim payment to the Commission.

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Union L
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2. The
designations
referred
to
in
paragraph
1
shall
be
based paragraph 2, the Member State shall, at an appropriate level, fix,
on a report and an opinion of an independent audit body that
according to the severity of the problem, a period of probation,
assesses the fulfilment by the authorities of the criteria relating
during which the necessary remedial action shall be taken.
to the internal control environment, risk management,
management and control activities, and monitoring set out in
Annex XIII. The independent audit body shall be the audit
Where the designated authority fails to implement the required
authority, or another public or private law body with the
remedial action within the period of probation determined by
necessary audit capacity, which is independent of the
the Member State, the Member State, at an appropriate level,
managing authority and, where applicable, of the certifying
shall end its designation.
authority, and which shall carry out its work taking account
of internationally accepted audit standards. Where the inde
pendent audit body concludes that the part of the management
and control system, concerning the managing authority or the
The Member State shall notify the Commission without delay
certifying authority, is essentially the same as for the previous
when a designated authority is put under probation, providing
programming period, and that there is evidence, on the basis of
information on the respective period of probation, when,
audit work done in accordance with the relevant provisions of
following implementation of remedial actions, the probation
Regulation (EC) No 1083/2006 and Council Regulation (EC)
is ended, as well as when the designation of an authority is
No 1198/2006 ( 1 ), of their effective functioning during that
ended. The notification that a designated body is put on
period, it may conclude that the relevant criteria are fulfilled
probation by the Member State, without prejudice to the appli
without carrying out additional audit work.
cation of Article 83, shall not interrupt the treatment of appli
cations for interim payments.
3. Where
the
total
amount
of
support
from
the
Funds
to
an
operational programme exceeds EUR 250 000 000 or from the
6. Where
the
designation
of
a
managing
authority
or
a
EMFF exceeds EUR 100 000 000, the Commission may request,
certifying authority is ended, Member States shall designate, in
within one month of notification of the designations referred to
accordance with the procedure provided for in paragraph 2, a
in paragraph 1, the report and the opinion of the independent
new body, to take over the functions of the managing authority
audit body referred to in paragraph 2 and the description of the
or of the certifying authority, and shall notify the Commission
functions and procedures in place for the managing authority
thereof.
or, where appropriate, the certifying authority. The Commission
shall decide whether to request those documents on the basis of
its risk assessment, taking into account information on
7. The
Commission
shall,
in
order
to
ensure
uniform
significant changes in the functions and procedures of the
conditions for the implementation of this Article, adopt imple
managing authority or, where appropriate, the certifying
menting acts concerning the model for the report and opinion
authority compared to those in place for the previous
of the independent audit body and the description of the
programming period, and relevant evidence of their effective
functions and procedures in place for the managing authority
functioning.
and, where appropriate, the certifying authority. Those imple
menting acts shall be adopted in accordance with the exam
ination procedure referred to in Article 150(3).
The Commission may make observations within two months of
receipt of the documents referred to in the first subparagraph.
Without prejudice to Article 83, the examination of those
Article 125
documents shall not interrupt the treatment of applications
Functions of the managing authority
for interim payments.
1. The
managing
authority
shall
be
responsible
for
managing
the operational programme in accordance with the principle of
sound financial management.
4. Where
the
total
amount
of
support
from
the
Funds
to
an
operational programme exceeds EUR 250 000 000 or from the
EMFF exceeds EUR 100 000 000 and there are significant
changes in the functions and procedures of the managing
2. As regards the management of the operational
authority or, where appropriate, of the certifying authority
programme, the managing authority shall:
compared to those in place for the previous programming
period, the Member State may, at its own initiative, submit to
the Commission, within two months of the notification of the
(a) support the work of the monitoring committee referred to
designations referred to in paragraph 1, the documents referred
in Article 47 and provide it with the information it requires
to in paragraph 3. The Commission shall make observations on
to carry out its tasks, in particular data relating to the
those documents within three months of their receipt.
progress of the operational programme in achieving its
objectives, financial data and data relating to indicators
and milestones;
5. Where
existing
audit
and
control
results
show
that
the
designated authority no longer fulfils the criteria referred to in
(b) draw up and, after approval by the monitoring committee,
( 1 ) Council Regulation (EC) No 1198/2006 of 27 July 2006 on the
submit to the Commission annual and final implementation
European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).
reports referred to in Article 50;

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(c) make available to intermediate bodies and beneficiaries
(g) determine the categories of intervention or, in the case of
information that is relevant to the execution of their tasks
the EMFF, the measures to which the expenditure of an
and the implementation of operations respectively;
operation shall be attributed.
(d) establish a system to record and store in computerised form
4. As
regards
the
financial
management
and
control
of
the
data on each operation necessary for monitoring, evalu
operational programme, the managing authority shall:
ation, financial management, verification and audit,
including data on individual participants in operations,
where applicable;
(a) verify that the co-financed products and services have been
delivered and that expenditure declared by the beneficiaries
has been paid and that it complies with applicable law, the
(e) ensure that the data referred to in point (d) is collected,
operational programme and the conditions for support of
entered and stored in the system referred to in point (d),
the operation;
and that data on indicators is broken down by gender
where required by Annexes I and II of the ESF Regulation.
(b) ensure that beneficiaries involved in the implementation of
operations reimbursed on the basis of eligible costs actually
3. As
regards
the
selection
of
operations,
the
managing
incurred maintain either a separate accounting system or an
authority shall:
adequate accounting code for all transactions relating to an
operation;
(a) draw up and, once approved, apply appropriate selection
(c) put in place effective and proportionate anti-fraud measures
procedures and criteria that:
taking into account the risks identified;
(i) ensure the contribution of operations to the
(d) set up procedures to ensure that all documents regarding
achievement of the specific objectives and results of
expenditure and audits required to ensure an adequate audit
the relevant priority;
trail are held in accordance with the requirements of point
(g) of Article 72;
(ii) are non-discriminatory and transparent;
(e) draw up the management declaration and annual summary
referred to in points (a) and (b) of Article 59(5) of the
(iii) take into account the general principles set out in
Financial Regulation.
Articles 7 and 8;
By way of derogation from point (a) of the first subparagraph,
(b) ensure that a selected operation falls within the scope of the
the ETC Regulation may establish specific rules on verification
Fund or Funds concerned and can be attributed to a
applicable to cooperation programmes.
category of intervention or, in the case of the EMFF, a
measure identified in the priority or priorities of the oper
ational programme;
5. Verifications pursuant to point (a) of the first
subparagraph of paragraph 4 shall include the following
procedures:
(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
(a) administrative verifications in respect of each application for
or services to be delivered under the operation, the
reimbursement by beneficiaries;
financing plan, and the time-limit for execution;
(b) on-the-spot verifications of operations.
(d) satisfy itself that the beneficiary has the administrative,
financial and operational capacity to fulfil the conditions
The frequency and coverage of the on-the-spot verifications
referred to in point (c) before approval of the operation;
shall be proportionate to the amount of public support to an
operation and to the level of risk identified by such verifications
(e) satisfy itself that, where the operation has started before the
and audits by the audit authority for the management and
submission of an application for funding to the managing
control system as a whole.
authority, applicable law relevant for the operation has been
complied with;
6. On-the-spot
verifications
of
individual
operations
pursuant
to point (b) of the first subparagraph of paragraph 5 may be
carried out on a sample basis.
(f) ensure that operations selected for support from the Funds
or the EMFF do not include activities which were part of an
operation which has been or should have been subject to a
7. Where the managing authority is also a beneficiary under
procedure of recovery in accordance with Article 71
the operational programme, arrangements for the verifications
following the relocation of a productive activity outside
referred to in point (a) of the first subparagraph of paragraph 4
the programme area;
shall ensure adequate separation of functions.

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8. The
Commission
shall
be
empowered
to
adopt
delegated
withdrawn following cancellation of all or part of the
acts, in accordance with Article 149, laying down rules spec
contribution for an operation or operational programme;
ifying the information in relation to the data to be recorded and
stored in computerised form within the monitoring system
established under point (d) of paragraph 2 of this Article.
(e) ensuring, for the purposes of drawing up and submitting
payment applications, that it has received adequate
information from the managing authority on the procedures
The Commission shall adopt implementing acts laying down
and verifications carried out in relation to expenditure;
the technical specifications of the system established under
point (d) of paragraph 2 of this Article. Those implementing
acts shall be adopted in accordance with the examination
(f) taking account when drawing up and submitting payment
procedure referred to in Article 150(3).
applications of the results of all audits carried out by, or
under the responsibility of, the audit authority;
9. The
Commission
shall
be
empowered
to
adopt
delegated (g) maintaining, in a computerised form, accounting records of
acts, in accordance with Article 149, laying down the detailed
expenditure declared to the Commission and of the
minimum requirements for the audit trail referred to in point
corresponding public contribution paid to beneficiaries;
(d) of the first subparagraph of paragraph 4 of this Article in
respect of the accounting records to be maintained and the
supporting documents to be held at the level of the certifying
(h) keeping an account of amounts recoverable and of amounts
authority, managing authority, intermediate bodies and benefici
withdrawn following cancellation of all or part of the
aries.
contribution for an operation. Amounts recovered shall be
repaid to the budget of the Union prior to the closure of the
operational programme by deducting them from the
10. The
Commission
shall,
in
order
to
ensure
uniform
subsequent statement of expenditure.
conditions on the implementation of this Article, adopt imple
menting acts concerning the model for the management
declaration referred to in point (e) of the first subparagraph
Article 127
of paragraph 4 of this Article. Those implementing acts shall
Functions of the audit authority
be adopted in accordance with the advisory procedure referred
to in Article 150(2).
1. The
audit
authority
shall
ensure
that
audits
are
carried
out
on the proper functioning of the management and control
system of the operational programme and on an appropriate
Article 126
sample of operations on the basis of the declared expenditure.
The declared expenditure shall be audited based on a represen
Functions of the certifying authority
tative sample and, as a general rule, on statistical sampling
The certifying authority of an operational programme shall be
methods.
responsible in particular for:
A non- statistical sampling method may be used on the profes
sional judgement of the audit authority, in duly justified cases,
(a) drawing up and submitting payment applications to the
in accordance with internationally accepted audit standards and
Commission, and certifying that they result from reliable
in any case where the number of operations for an accounting
accounting systems, are based on verifiable supporting
year is insufficient to allow the use of a statistical method.
documents and have been subject to verifications by the
managing authority;
In such cases, the size of the sample shall be sufficient to enable
the audit authority to draw up a valid audit opinion in
(b) drawing up the accounts referred to in point (a) of
accordance with the second subparagraph of Article 59(5) of
Article 59(5) of the Financial Regulation;
the Financial Regulation.
The non-statistical sample method shall cover a minimum of
(c) certifying the completeness, accuracy and veracity of the
5 % of operations for which expenditure has been declared to
accounts and that the expenditure entered in the accounts
the Commission during an accounting year and 10 % of the
complies with applicable law and has been incurred in
expenditure which has been declared to the Commission during
respect of operations selected for funding in accordance
an accounting year.
with the criteria applicable to the operational programme
and complying with applicable law;
2. Where
audits
are
carried
out
by
a
body
other
than
the
audit authority, the audit authority shall ensure that any such
(d) ensuring that there is a system which records and stores, in
body has the necessary functional independence.
computerised form, accounting records for each operation,
and which supports all the data required for drawing up
payment applications and accounts, including records of
3. The audit authority shall ensure that audit work takes
amounts recoverable, amounts recovered and amounts
account of internationally accepted audit standards.

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4. The
audit
authority
shall,
within
eight
months
of
adoption 2. To
facilitate
this
cooperation
in
cases
where
a
Member
of an operational programme, prepare an audit strategy for
State designates more than one audit authority, the Member
performance of audits. The audit strategy shall set out the
State may designate a coordination body.
audit methodology, the sampling method for audits on oper
ations and the planning of audits in relation to the current
accounting year and the two subsequent accounting years.
3. The
Commission,
the
audit
authorities
and
any
coor
The audit strategy shall be updated annually from 2016 until
dination body shall meet on a regular basis and, as a general
and including 2024. Where a common management and
rule, at least once a year, unless otherwise agreed, to examine
control system applies to more than one operational
the annual control report, the audit opinion and the audit
programme, a single audit strategy may be prepared for the
strategy, and to exchange views on issues relating to
operational programmes concerned. The audit authority shall
improvement of the management and control systems.
submit the audit strategy to the Commission upon request.
TITLE II
5. The
audit
authority
shall
draw
up:
FINANCIAL MANAGEMENT, PREPARATION, EXAMINATION,
ACCEPTANCE AND CLOSURE OF ACCOUNTS AND
FINANCIAL CORRECTIONS
(a) an audit opinion in accordance with the second
subparagraph of Article 59(5) of the Financial Regulation;
CHAPTER I
Financial management
(b) a control report setting out the main findings of the audits
Article 129
carried out in accordance with paragraph 1, including
Common rules for payments
findings with regard to deficiencies found in the
management and control systems, and the proposed and
The Member State shall ensure that by the closure of the oper
implemented corrective actions.
ational programme, the amount of public expenditure paid to
beneficiaries is at least equal to the contribution from the Funds
paid by the Commission to the Member State.
Where a common management and control system applies to
more than one operational programme, the information
required under point (b) of the first subparagraph may be
Article 130
grouped in a single report.
Common rules for calculating interim payments and
payment of the final balance
6. The
Commission
shall,
in
order
to
ensure
uniform 1. The
Commission
shall
reimburse
as
interim
payments
conditions for the implementation of this Article, adopt imple
90 % of the amount resulting from applying the co-financing
menting acts laying down models for the audit strategy, the
rate for each priority, laid down in the decision adopting the
audit opinion and the control report. Those implementing
operational programme, to the eligible expenditure for the
acts shall be adopted in accordance with the advisory
priority included in the payment application. The Commission
procedure referred to in Article 150(2).
shall determine the remaining amounts to be reimbursed as
interim payments or to be recovered in accordance with
Article 139.
7. The
Commission
shall
be
empowered
to
adopt
delegated
acts, in accordance with Article 149, to set out the scope and
2. The
contribution
from
the
Funds
or
the
EMFF
to
a
priority
content of audits of operations and audits of the accounts and
through the interim payments and payment of the final balance
the methodology for the selection of the sample of operations
shall not be higher than:
referred to in paragraph 1 of this Article.
(a) the eligible public expenditure indicated in the payment
8. The
Commission
shall
be
empowered
to
adopt
delegated
application for the priority; or
acts, in accordance with Article 149, laying down detailed rules
on the use of data collected during audits carried out by
Commission officials or authorised Commission representatives.
(b) the contribution from the Funds or the EMFF for the
priority laid down in the decision of the Commission
approving the operational programme.
CHAPTER III
Cooperation with audit authorities
Article 131
Article 128
Payment applications
Cooperation with audit authorities
1. Payment
applications
shall
include,
for
each
priority:
1. The
Commission
shall
cooperate
with
audit
authorities
to
coordinate their audit plans and methods and shall immediately
(a) the total amount of eligible expenditure incurred by bene
exchange with those authorities the results of audits carried out
ficiaries and paid in implementing operations, as entered in
on management and control systems.
the accounting system of the certifying authority;

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(b) the total amount of public expenditure incurred in imple
Article 132
menting operations, as entered in the accounting system of
the certifying authority.
Payment to beneficiaries
1. Subject
to
the
availability
of
funding
from
initial
and
annual pre-financing and interim payments, the managing
2. Eligible
expenditure
included
in
a
payment
application authority shall ensure that a beneficiary receives the total
shall be supported by receipted invoices or accounting
amount of eligible public expenditure due in full and no later
documents of equivalent probative value, except for forms of
than 90 days from the date of submission of the payment claim
support under points (b), (c) and (d) of the first subparagraph of
by the beneficiary.
Article 67(1), under Article 68, Article 69(1) and Article 109 of
this Regulation and under Article 14 of the ESF Regulation. For
those forms of support, the amounts included in a payment
No amount shall be deducted or withheld and no specific
application shall be the costs calculated on the applicable basis.
charge or other charge with equivalent effect shall be levied
that would reduce amounts due to beneficiaries.
3. In
the
case
of
aid
schemes
under
Article
107
TFEU,
the
public contribution corresponding to the expenditure included
2. The
payment
deadline
referred
to
in
paragraph
1
may
be
in a payment application shall have been paid to the bene
interrupted by the managing authority in either of the following
ficiaries by the body granting the aid.
duly justified cases:
4. By
way
of
derogation
from
paragraph
1,
in
the
case
of (a) the amount of the payment claim is not due or the appro
State aid, the payment application may include advances paid to
priate supporting documents, including the documents
the beneficiary by the body granting the aid under the following
necessary for management verifications under point (a) of
cumulative conditions:
the first subparagraph of Article 125(4), have not been
provided;
(a) those advances are subject to a guarantee provided by a
bank or other financial institution established in the
(b) an investigation has been initiated in relation to a possible
Member State or be covered by a facility provided as a
irregularity affecting the expenditure concerned.
guarantee by a public entity or by the Member State;
The beneficiary concerned shall be informed in writing of the
(b) those advances do not exceed 40 % of the total amount of
interruption and the reasons for it.
the aid to be granted to a beneficiary for a given operation;
Article 133
(c) those advances are covered by expenditure paid by bene
ficiaries in implementing the operation and supported by
Use of the euro
receipted invoices or accounting documents of equivalent
1. Member States which have not adopted the euro as their
probative value at the latest within three years following
currency on the date of an application for payment shall
the year of the payment of the advance or on 31 December
convert the amounts of expenditure incurred in national
2023, whichever is earlier, failing which the next payment
currency into euro. Those amounts shall be converted into
application shall be corrected accordingly.
euro using the monthly accounting exchange rate of the
Commission in the month during which the expenditure was
registered in the accounts of the certifying authority of the
operational programme concerned. The exchange rate shall be
5. Each
payment
application
which
includes
advances
of
the published electronically by the Commission each month.
type referred to in paragraph 4 shall separately disclose the total
amount paid from the operational programme as advances, the
amount which has been covered by expenditure paid by bene
ficiaries within three years of the payment of the advance in
2. By
way
of
derogation
from
paragraph
1,
the
ETC
Regu
accordance with point (c) of paragraph 4, and the amount
lation may establish specific rules on the timing for conversion
which has not been covered by expenditure paid by bene
into euro.
ficiaries and for which the three year period has not yet elapsed.
3. When the euro becomes the currency of a Member State,
6. The
Commission
shall,
in
order
to
ensure
uniform the conversion procedure set out in paragraph 1 shall continue
conditions for the implementation of this Article, adopt imple
to apply to all expenditure recorded in the accounts by the
menting acts laying down the model for payment applications.
certifying authority before the date of entry into force of the
These implementing acts shall be adopted in accordance with
fixed conversion rate between the national currency and the
the examination procedure referred to in Article 150(3).
euro.

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Article 134
3. When
calculating
the
amount
of
initial
pre-financing
referred to in paragraph 1, the amount of support for the
Payment of pre-financing
entire programming period shall exclude the amounts from
1. The
initial
pre-financing
amount
shall
be
paid
in the performance reserve which were initially allocated to the
instalments as follows:
operational programme.
When calculating the amount of annual pre-financing referred
(a) in 2014: 1 % of the amount of support from the Funds and
to in paragraph 2 up to and including 2020, the amount of
the EMFF for the entire programming period to the oper
support for the entire programming period shall exclude the
ational programme or 1,5 % of the amount of support from
amounts from the performance reserve which were initially
the Funds and the EMFF for the entire programming period
allocated to the operational programme.
to the operational programme when a Member State has
been receiving financial assistance since 2010, in accordance
with Articles 122 and 143 TFEU, or from the European
Article 135
Financial Stability Facility (EFSF), or is receiving financial
Deadlines for presentation of interim payment applications
assistance on 31 December 2013 in accordance with
and for their payment
Articles 136 and 143 TFEU;
1. The
certifying
authority
shall
submit
on
a
regular
basis
an
application for interim payment in accordance with
Article 131(1) covering amounts entered in its accounting
(b) in 2015: 1 % of the amount of support from the Funds and
system in the accounting year. However, the certifying auth
the EMFF for the entire programming period to the oper
ority, where it considers it to be necessary, may include such
ational programme or 1,5 % of the amount of support from
amounts in payment applications submitted in subsequent
the Funds and the EMFF for the entire programming period
accounting years.
to the operational programme when a Member State has
been receiving financial assistance since 2010, in accordance
with Articles 122 and 143 TFEU, or from the EFSF, or is
2. The
certifying
authority
shall
submit
the
final
application
receiving financial assistance on 31 December 2014 in
for an interim payment by 31 July following the end of the
accordance with Articles 136 and 143 TFEU;
previous accounting year and, in any event, before the first
application for interim payment for the next accounting year.
(c) in 2016: 1 % of the amount of support from the Funds and
3. The
first
application
for
interim
payment
shall
not
be
the EMFF for the entire programming period to the oper
made before the notification to the Commission of the desig
ational programme.
nation of the managing authorities and certifying authorities in
accordance with Article 124.
If an operational programme is adopted in 2015 or later, the
earlier instalments shall be paid in the year of adoption.
4. Interim
payments
shall
not
be
made
for
an
operational
programme unless the annual implementation report has been
sent to the Commission in accordance with the Fund-specific
rules.
2. An
annual
pre-financing
amount
shall
be
paid
before
1
July in the years 2016 to 2023. It shall be a percentage of the
amount of the support from the Funds and the EMFF for the
5. Subject
to
available
funding,
the
Commission
shall
make
whole programming period to the operational programme as
the interim payment no later than 60 days after the date on
follows:
which a payment application is registered with the Commission.
Article 136
— 2016: 2 %
Decommitment
1. The
Commission
shall
decommit
any
part
of
the
amount
in an operational programme that has not been used for
— 2017: 2,625 %
payment of the initial and annual pre-financing and interim
payments by 31 December of the third financial year
following the year of budget commitment under the operational
— 2018: 2,75 %
programme or for which a payment application drawn up in
accordance with Article 131 has not been submitted in
accordance with Article 135.
— 2019: 2,875 %
2. That
part
of
commitments
still
open
on
31
December
2023 shall be decommitted if any of the documents required
under Article 141(1) has not been submitted to the
— 2020 to 2023: 3 %.
Commission by the deadline set out in Article 141(1).

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CHAPTER II
Article 138
Preparation, examination and acceptance of accounts and
Submission of information
closure of operational programmes and suspension of
payments
For each year from 2016 until and including 2025, Member
States shall submit, by the deadline set out in Article 59(5) of
S e c t i o n I
the Financial Regulation, the documents referred to in that
Article namely:
P r e p a r a t i o n , e x a m i n a t i o n a n d a c c e p t a n c e
o f a c c o u n t s
Article 137
(a) the accounts, referred to in Article 137(1) of this Regu
lation, for the preceding accounting year;
Preparation of the accounts
1. The
accounts
referred
to
in
point
(a)
of
Article
59(5)
of (b) the management declaration and the annual summary
the Financial Regulation shall be submitted to the Commission
referred to in point (e) of the first subparagraph of
for each operational programme. The accounts shall cover the
Article 125(4) of this Regulation, for the preceding
accounting year and shall include at the level of each priority
accounting year;
and, where applicable, fund and category of regions:
(c) the audit opinion and the control report referred to in
points (a) and (b) of the first subparagraph of Article 127(5)
(a) the total amount of eligible expenditure entered into the
of this Regulation, for the preceding accounting year.
accounting systems of the certifying authority which has
been included in payment applications submitted to the
Commission in accordance with Article 131 and
Article 139
Article 135(2) by 31 July following the end of the
accounting year, the total amount of the corresponding
Examination and acceptance of accounts
public expenditure incurred in implementing operations,
1. The
Commission
shall
carry
out
an
examination
of
the
and the total amount of corresponding payments made to
documents submitted by the Member State under Article 138.
beneficiaries under Article 132(1);
Upon request by the Commission, the Member State shall
provide all necessary additional information to enable the
Commission to determine whether the accounts are complete,
(b) the amounts withdrawn and recovered during the
accurate and true, by the deadline set out in Article 84.
accounting year, the amounts to be recovered as at the
end of the accounting year, the recoveries effected
2. The
Commission
shall
accept
the
accounts
where
it
is
able
pursuant to Article 71, and the irrecoverable amounts;
to conclude that the accounts are complete, accurate and true.
The Commission shall reach such a conclusion where the audit
authority has provided an unqualified audit opinion regarding
(c) the amounts of programme contributions paid to financial
the completeness, accuracy and veracity of the accounts unless
instruments under Article 41(1) and advances of State aid
the Commission has specific evidence that the audit opinion on
under Article 131(4);
the accounts is unreliable.
3. The
Commission
shall
inform
the
Member
State
by
the
(d) for each priority, a reconciliation between the expenditure
deadline set out in Article 84 as to whether it is able to accept
stated pursuant to point (a) and the expenditure declared in
the accounts.
respect of the same accounting year in payment appli
cations, accompanied by an explanation of any differences.
4. If, for reasons attributable to Member State, the
Commission is unable to accept the accounts by the deadline
set out in Article 84, the Commission shall notify the Member
2. Where
expenditure
previously
included
in
an
application States specifying the reasons in accordance with paragraph 2 of
for interim payment for the accounting year is excluded by a
this Article and the actions which are required to be undertaken
Member State from its accounts due to an ongoing assessment
and the time period for their completion. At the end of the time
of that expenditure's legality and regularity, any or all of that
period for the completion of those actions the Commission
expenditure subsequently found to be legal and regular may be
shall inform the Member State as to whether it is able to
included in an application for interim payment relating to
accept the accounts.
subsequent accounting years.
5. Issues
related
to
legality
and
regularity
of
the
underlying
transactions concerning expenditure entered in the accounts
3. The
Commission
shall,
in
order
to
lay
down
uniform shall not be taken into account for the purposes of acceptance
conditions for the implementation of this Article, adopt imple
of the accounts by the Commission. The procedure for exam
menting acts setting out the model for the accounts referred to
ination and acceptance of the accounts shall not interrupt the
in this Article. Those implementing acts shall be adopted in
treatment of applications for interim payments and shall not
accordance with the examination procedure referred to in
lead to suspension of payments, without prejudice to Articles
Article 150(3).
83 and 142.

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6. On the basis of the accepted accounts, the Commission
corresponding adjustments in the accounts for the accounting
shall calculate the amount chargeable to the Funds and to the
year in which the irregularity is detected, without prejudice to
EMFF for the accounting year and the consequent adjustments
Articles 144 and 145.
in relation to the payments to the Member State. The
Commission shall take into account:
Article 140
(a) the amounts in the accounts referred to in point (a) of
Availability of documents
Article 137(1) and to which the co-financing rate for each
priority is to be applied;
1. Without
prejudice
to
the
rules
governing
State
aid,
the
managing authority shall ensure that all supporting
documents regarding expenditure supported by the Funds on
operations for which the total eligible expenditure is less than
(b) the total amount of payments made by the Commission
EUR 1 000 000, are made available to the Commission and the
during that accounting year, consisting of:
European Court of Auditors upon request for a period of three
years from 31 December following the submission of the
accounts in which the expenditure of the operation is included.
(i) the amount of interim payments paid by the
Commission in accordance with Article 130(1) and
Article 24; and
In the case of operations other than those referred to in the first
subparagraph, all supporting documents shall be made available
(ii) the amount of the annual pre-financing paid under
for a two year period from 31 December following the
Article 134(2).
submission of the accounts in which the final expenditure of
the completed operation is included.
7. After
the
calculation
carried
out
under
paragraph
6,
the
Commission shall clear the respective annual pre-financing and
A managing authority may decide to apply to operations for
pay any additional amount due within 30 days of the
which the total eligible expenditure is less than EUR 1 000 000
acceptance of the accounts. Where there is an amount
the rule referred to in the second subparagraph.
recoverable from the Member State, it shall be subject to a
recovery order issued by the Commission which shall be
executed, where possible, by offsetting against amounts due to
The time period referred to in the first subparagraph shall be
the Member State under subsequent payments to the same
interrupted either in the case of legal proceedings or by a duly
operational programme. Such recovery shall not constitute a
justified request of the Commission.
financial correction and shall not reduce support from the
Funds to the operational programme. The amount recovered
shall constitute assigned revenue in accordance with
Article 177(3) of the Financial Regulation.
2. The
managing
authority
shall
inform
beneficiaries
of
the
start date of the period referred to in paragraph 1.
8. Where,
after
applying
the
procedure
set
out
in
paragraph
4, the Commission is unable to accept the accounts, the
3. The
documents
shall
be
kept
either
in
the
form
of
the
Commission shall determine, on the basis of the available
originals, or certified true copies of the originals, or on
information and in accordance with paragraph 6, the amount
commonly accepted data carriers including electronic versions
chargeable to the Funds for the accounting year, and shall
of original documents or documents existing in electronic
inform the Member State. Where the Member State notifies
version only.
the Commission of its agreement within two months of the
transmission by the Commission of the information,
paragraph 7 shall apply. In the absence of such agreement,
4. The
documents
shall
be
kept
in
a
form
which
permits
the Commission shall adopt a decision, by means of imple
identification of data subjects for no longer than is necessary
menting acts, setting out the amount chargeable to the Funds
for the purposes for which the data were collected or for which
for the accounting year. Such decision shall not constitute a
they are further processed.
financial correction and shall not reduce support from the
Funds to the operational programme. On the basis of the
decision, the Commission shall apply the adjustments to the
payments to the Member State in accordance with paragraph 7.
5. The procedure for certification of conformity of
documents held on commonly accepted data carriers with the
original document shall be laid down by the national authorities
9. The acceptance of the accounts by the Commission, or a
and shall ensure that the versions held comply with national
decision by the Commission under paragraph 8 of this Article,
legal requirements and can be relied on for audit purposes.
shall be without prejudice to the application of corrections
under Articles 144 and 145.
6. Where
documents
exist
in
electronic
form
only,
the
computer systems used shall meet accepted security standards
10. Member
States
may
replace
irregular
amounts
which
are that ensure that the documents held comply with national legal
detected after the submission of the accounts by making the
requirements and can be relied on for audit purposes.

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S e c t i o n I I
The Fund-specific rules for the EMFF may lay down specific
bases for suspension of payments linked to non-compliance
C l o s u r e o f o p e r a t i o n a l p r o g r a m m e s
with rules applicable under the Common Fisheries Policy,
Article 141
which shall be proportionate, having regard to the nature,
gravity, duration and recurrence of the non-compliance.
Submission of closure documents and payment of the final
balance
1. In addition to the documents referred to in Article 138,
2. The
Commission
may
decide,
by
means
of
implementing
for the final accounting year from 1 July 2023 to 30 June
acts, to suspend all or part of interim payments, after having
2024, Member States shall submit a final implementation
given the Member State the opportunity to present its observa
report for the operational programme or the last annual imple
tions.
mentation report for the operational programme supported by
the EMFF.
3. The
Commission
shall
end
suspension
of
all
or
part
of
interim payments where the Member State has taken the
2. The final balance shall be paid no later than three months
necessary measures to enable the suspension to be lifted.
after the date of acceptance of accounts of the final accounting
year or one month after the date of acceptance of the final
implementation report, whichever date is later.
CHAPTER III
Financial corrections
S e c t i o n I I I
S e c t i o n I
S u s p e n s i o n o f p a y m e n t s
F i n a n c i a l c o r r e c t i o n s b y M e m b e r S t a t e s
Article 142
Article 143
Suspension of payments
Financial corrections by Member States
1. All or part of the interim payments at the level of
1. The Member States shall in the first instance be
priorities or operational programmes may be suspended by
responsible for investigating irregularities and for making the
the Commission if one or more of the following conditions
financial corrections required and pursuing recoveries. In the
are met:
case of a systemic irregularity, the Member State shall extend
its investigation to cover all operations potentially affected.
(a) there is a serious deficiency in the effective functioning of
the management and control system of the operational
2. Member
States
shall
make
the
financial
corrections
programme, which has put at risk the Union contribution
required in connection with individual or systemic irregularities
to the operational programme and for which corrective
detected in operations or operational programmes. Financial
measures have not been taken;
corrections shall consist of cancelling all or part of the public
contribution to an operation or operational programme. The
Member States shall take into account the nature and gravity
(b) expenditure in a statement of expenditure is linked to an
of the irregularities and the financial loss to the Funds or the
irregularity having serious financial consequences which has
EMFF and shall apply a proportionate correction. Financial
not been corrected;
corrections shall be recorded in the accounts by the managing
authority for the accounting year in which the cancellation is
decided.
(c) the Member State has failed to take the necessary action to
remedy the situation giving rise to an interruption under
Article 83;
3. The
contribution
from
the
Funds
or
the
EMFF
cancelled
in
accordance with paragraph 2 may be reused by the Member
State within the operational programme concerned, subject to
(d) there is a serious deficiency in the quality and reliability of
paragraph 4.
the monitoring system or of the data on common and
specific indicators;
4. The
contribution
cancelled
in
accordance
with
paragraph
2 may not be reused for any operation that was the subject of
(e) there is a failure to complete actions to fulfil an ex ante
the correction or, where a financial correction is made for a
conditionality subject to the conditions set out in
systemic irregularity, for any operation affected by the systemic
Article 19;
irregularity.
(f) there is evidence resulting from the performance review for
5. The
Fund-specific
rules
for
the
EMFF
may
lay
down
a priority that there has been a serious failure in achieving
specific bases for financial corrections by the Member States
that priority's milestones relating to financial and output
linked to non-compliance with rules applicable under the
indicators and key implementation steps set out in the
Common Fisheries Policy, which shall be proportionate,
performance framework subject to the conditions set out
having regard to the nature, gravity, duration and recurrence
in Article 22.
of the non-compliance.

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S e c t i o n I I
concerning the criteria for determining serious deficiencies in
the effective functioning of management and control systems,
F i n a n c i a l c o r r e c t i o n s b y t h e C o m m i s s i o n
including the main types of such deficiencies, the criteria for
Article 144
establishing the level of financial correction to be applied and
the criteria for applying flat rates or extrapolated financial
Criteria for financial corrections
corrections.
1. The Commission shall make financial corrections, by
means of implementing acts, by cancelling all or part of the
Union contribution to an operational programme in accordance
7. The
Fund-specific
rules
for
the
EMFF
may
lay
down
with Article 85, where, after carrying out the necessary examin
specific bases for financial corrections by the Commission
ation, it concludes that:
linked to non-compliance with rules applicable under the
Common Fisheries Policy which shall be proportionate having
regard to the nature, gravity, duration and recurrence of the
(a) there is a serious deficiency in the effective functioning of
non-compliance.
the management and control system of the operational
programme which has put at risk the Union contribution
already paid to the operational programme;
Article 145
Procedure
(b) the Member State has not complied with its obligations
under Article 143 prior to the opening of the correction
1. Before
taking
a
decision
on
a
financial
correction,
the
procedure under this paragraph;
Commission shall launch the procedure by informing the
Member State of the provisional conclusions of its examination
(c) expenditure contained in a payment application is irregular
and requesting the Member State to submit its comments
and has not been corrected by the Member State prior to
within two months.
the opening of the correction procedure under this para
graph.
2. Where
the
Commission
proposes
a
financial
correction
on
the basis of extrapolation or a flat rate, the Member State shall
The Commission shall base its financial corrections on indi
be given the opportunity to demonstrate, through an exam
vidual cases of identified irregularity and shall take account of
ination of the documentation concerned, that the actual
whether an irregularity is systemic. Where it is not possible to
extent of irregularity is less than the Commission's assessment.
quantify precisely the amount of irregular expenditure charged
In agreement with the Commission, the Member State may limit
to the Funds or the EMFF, the Commission shall apply a flat
the scope of this examination to an appropriate proportion or
rate or extrapolated financial correction.
sample of the documentation concerned. Except in duly justified
cases, the time allowed for that examination shall not exceed a
2. The
Commission
shall,
when
deciding
on
a
correction further period of two months after the two-month period
under paragraph 1, respect the principle of proportionality by
referred to in paragraph 1.
taking account of the nature and gravity of the irregularity and
the extent and financial implications of the deficiencies in
management and control systems found in the operational
3. The
Commission
shall
take
account
of
any
evidence
programme.
provided by the Member State within the time limits set out
in paragraphs 1 and 2.
3. Where
the
Commission
bases
its
position
on
reports
of
auditors other than those of its own services, it shall draw its
4. Where the Member State does not accept the provisional
own conclusions regarding the financial consequences after
conclusions of the Commission, the Member State shall be
examining the measures taken by the Member State
invited to a hearing by the Commission, in order to ensure
concerned under Article 143(2), the notifications sent under
that all relevant information and observations are available as
Article 122(2), and any replies from the Member State.
a basis for conclusions by the Commission on the application
of the financial correction.
4. In
accordance
with
Article
22(7),
where
the
Commission,
based on the examination of the final implementation report of
the operational programme for the Funds or the last annual
5. In the event of an agreement, and without prejudice to
implementation report for the EMFF, establishes a serious
paragraph 6 of this Article, the Member State may reuse the
failure to achieve the targets set out in the performance
Funds concerned in accordance with Article 143(3).
framework, it may apply financial corrections in respect of
the priorities concerned, by means of implementing acts.
6. In
order
to
apply
financial
corrections
the
Commission
shall take a decision, by means of implementing acts, within
5. When
a
Member
State
does
not
comply
with
its six months of the date of the hearing, or of the date of receipt
obligations under Article 95, the Commission may, in relation
of additional information where the Member State agrees to
to the degree of non-compliance with those obligations, make a
submit such additional information following the hearing. The
financial correction by cancelling all or part of the Structural
Commission shall take account of all information and obser
Funds contribution to the Member State concerned.
vations submitted during the course of the procedure. If no
hearing takes place, the six month period shall begin to run
6. The
Commission
shall
be
empowered
to
adopt
delegated two months after the date of the letter of invitation to the
acts in accordance with Article 149, laying down detailed rules
hearing sent by the Commission.

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7. Where
the
Commission
in
carrying
out
its
responsibilities Article 143(2) of this Regulation and to recover State aid within
under Article 75, or the European Court of Auditors, detects
the meaning of Article 107(1) TFEU and under Article 14 of
irregularities demonstrating a serious deficiency in the effective
Council Regulation (EC) No 659/1999 ( 1 ).
functioning of the management and control systems, the
resulting financial correction shall reduce support from the
Funds to the operational programme.
Article 147
Repayment
The first subparagraph shall not apply in the case of a serious
deficiency in the effective functioning of a management and
1. Any repayment due to be made to the budget of the
control system which, prior to the date of detection by the
Union shall be effected before the due date indicated in the
Commission or the European Court of Auditors:
order for recovery drawn up in accordance with Article 73 of
the Financial Regulation. The due date shall be the last day of
the second month following the issuing of the order.
(a) had been identified in the management declaration, annual
control report or the audit opinion submitted to the
Commission in accordance with Article 59(5) of the
2. Any delay in effecting repayment shall give rise to interest
Financial Regulation, or in other audit reports of the audit
on account of late payment, starting on the due date and
authority submitted to the Commission and appropriate
ending on the date of actual payment. The rate of such
measures taken; or
interest shall be one-and-a-half percentage points above the
rate applied by the European Central Bank in its main refi
nancing operations on the first working day of the month in
(b) had been the subject of appropriate remedial measures by
which the due date falls.
the Member State.
The assessment of serious deficiencies in the effective func
TITLE III
tioning of management and control systems shall be based on
PROPORTIONAL CONTROL OF OPERATIONAL PROGRAMMES
the applicable law when the relevant management declarations,
annual control reports and audit opinions were submitted.
Article 148
Proportional control of operational programmes
When deciding on a financial correction the Commission shall:
1. Operations
for
which
the
total
eligible
expenditure
does
not exceed EUR 200 000 for the ERDF and the Cohesion Fund,
EUR 150 000 for the ESF or EUR 100 000 for the EMFF shall
(a) respect the principle of proportionality by taking account of
not be subject to more than one audit by either the audit
the nature and gravity of the serious deficiency in the
authority or the Commission prior to the submission of the
effective functioning of a management and control system
accounts for the accounting year in which the operation is
and its financial implications for the budget of the Union;
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
(b) for the purpose of applying a flat rate or extrapolated
accounts for the accounting year in which the operation is
correction, exclude irregular expenditure previously
completed. Operations shall not be subject to an audit by the
detected by the Member State which has been the subject
Commission or the audit authority in any year if there has
of an adjustment in the accounts in accordance with
already been an audit in that year by the European Court of
Article 139(10), and expenditure subject to an ongoing
Auditors, provided that the results of the audit work performed
assessment of its legality and regularity under
by the European Court of Auditors for such operations can be
Article 137(2);
used by the audit authority or the Commission for the purpose
of fulfilling their respective tasks.
(c) take into account flat rate or extrapolated corrections
applied to the expenditure by the Member State for other
2. For
operational
programmes
for
which
the
most
recent
serious deficiencies detected by the Member State when
audit opinion indicates that there are no significant deficiencies,
determining the residual risk for the budget of the Union.
the Commission may agree with the audit authority in the
subsequent meeting referred to in Article 128(3) that the level
of audit work required may be reduced so that it is propor
8. The
Fund-specific
rules
for
the
EMFF
may
lay
down tionate to the risk established. In such cases, the Commission
additional rules of procedure for financial corrections referred
shall not carry out its own on-the-spot audits unless there is
to in Article 144(7).
evidence suggesting deficiencies in the management and control
system affecting expenditure declared to the Commission in an
accounting year for which the accounts have been accepted by
Article 146
the Commission.
Obligations of Member States
( 1 ) Council Regulation (EC) No 659/1999 of 22 March 1999 laying
A financial correction by the Commission shall not prejudice
down detailed rules for the application of Article 93 of the EC
the Member State's obligation to pursue recoveries under
Treaty (OJ L 83, 27.3.1999, p. 1).

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3. For
operational
programmes
for
which
the
Commission be revoked at any time by the European Parliament or by the
concludes that the opinion of the audit authority is reliable, it
Council. A decision to revoke shall put an end to the delegation
may agree with the audit authority to limit the Commission's
of the power specified in that decision. It shall take effect the
own on-the-spot audits to audit the work of the audit authority
day following the publication of the decision in the Official
unless there is evidence of deficiencies in the work of the audit
Journal of the European Union or at a later date specified
authority for an accounting year for which the accounts have
therein. It shall not affect the validity of any delegated acts
been accepted by the Commission.
already in force.
4. Notwithstanding
paragraph
1,
the
audit
authority
and
the 4. As
soon
as
it
adopts
a
delegated
act,
the
Commission
shall
Commission may carry out audits of operations in the event
notify it simultaneously to the European Parliament and to the
that a risk assessment or an audit by the European Court of
Council.
Auditors establishes a specific risk of irregularity or fraud, in the
case of evidence of serious deficiencies in the effective func
tioning of the management and control system of the oper
ational programme concerned, and, during the period referred
5. A
delegated
act
adopted
pursuant
to
Article
5(3),
the
to in Article 140(1). The Commission may, for the purpose of
second paragraph of Article 12, the fourth subparagraph of
assessing the work of an audit authority, review the audit trail
Article 22(7), Article 37(13), the third subparagraph of
of the audit authority or take part in the on-the-spot audits of
Article 38(4), Article 40(4), Article 41(3), the second
the audit authority and, where, in accordance with inter
subparagraph of Article 42(1), Article 42(6), the second, third,
nationally accepted audit standards, it is necessary for the
fourth and seventh subparagraphs of Article 61 (3),Articles
purpose of obtaining assurance as to the effective functioning
63(4) and 64(4), the second subparagraph of Article 68(1),
of the audit authority, the Commission may carry out audits of
the fourth paragraph of Article 101, the fifth subparagraph of
operations.
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
PART FIVE
by the European Parliament or the Council within a period of
two months of notification of that act to the European
DELEGATIONS OF POWER, IMPLEMENTING, Parliament and the Council or if, before the expiry of that
TRANSITIONAL AND FINAL PROVISIONS
period, the European Parliament and the Council have both
informed the Commission that they will not object. That
CHAPTER I
period shall be extended by two months at the initiative of
Delegations of power and implementing provisions
the European Parliament or of the Council.
Article 149
Exercise of the delegation
Article 150
1. The
power
to
adopt
delegated
acts
is
conferred
on
the
Committee Procedure
Commission subject to the conditions laid down in this Article.
1. In
the
application
of
this
Regulation,
the
ERDF
Regulation,
the ETC Regulation, the ESF Regulation and the CF Regulation,
the Commission shall be assisted by a Coordination Committee
2. The power to adopt delegated acts referred to in
for the European Structural and Investment Funds. That
Article 5(3), the second paragraph of Article 12, the fourth
committee shall be a committee within the meaning of Regu
subparagraph of Article 22(7), Article 37(13), the third
lation (EU) No 182/2011.
subparagraph of Article 38(4), 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),Ar
ticles 63(4) and 64(4), the second subparagraph of Article 68(1),
2. Where
reference
is
made
to
this
paragraph,
Article
4
of
the fourth paragraph of Article 101, the fifth subparagraph of
Regulation (EU) No 182/2011 shall apply.
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 until
31 December 2020.
3. Where
reference
is
made
to
this
paragraph,
Article
5
of
Regulation (EU) No 182/2011 shall apply.
3. The
delegation
of
power
referred
to
in
Article
5(3),
the
second paragraph of Article 12, the fourth subparagraph of
Where the committee delivers no opinion, the Commission
Article 22(7), Article 37(13), the third subparagraph of
shall not adopt the draft implementing act in respect of the
Article 38(4), Article 40(4), Article 41(3), the second
implementing powers referred to in the third paragraph of
subparagraph of Article 42(1), Article 42(6), the second, third,
Article 8, the fifth subparagraph of Article 22(7), the second
fourth and seventh subparagraphs of Article 61 (3),Articles
subparagraph of Article 38(3), Article 38(10), the second
63(4) and 64(4), the second subparagraph of Article 68(1),
subparagraph of Article 39(4), Article 46(3), the second
the fourth paragraph of Article 101, the fifth subparagraph of
subparagraph of Article 96(2), Article 115(4) and the second
Article 122(2), the first subparagraph of Article 125(8),
subparagraph of Article 125(8), and the third subparagraph of
Article 125(9), Article 127(7) and (8) and Article 144(6) may
Article 5(4) of Regulation (EU) No 182/2011 shall apply.

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CHAPTER II
Where the Commission is satisfied on the basis of information
made available from the audit authority and from its own audits
Transitional and final provisions
that the management and control systems of those operational
Article 151
programmes function effectively and that their functioning will
not be prejudiced by the managing authority carrying out the
Review
functions of the certifying authority, it shall inform the Member
The European Parliament and the Council shall review this
State of its agreement within two months of the date of receipt
Regulation by 31 December 2020 in accordance with
of the request.
Article 177 TFEU.
Article 153
Article 152
Repeal
Transitional provisions
1. Without
prejudice
to
the
provisions
laid
down
in
Article 152, Regulation (EC) No 1083/2006 is hereby repealed
1. This
Regulation
shall
not
affect
either
the
continuation
or with effect from 1 January 2014.
modification, including the total or partial cancellation of
assistance approved by the Commission on the basis of Regu
lation (EC) No 1083/2006 or any other legislation applying to
2. References
to
the
repealed
Regulation
shall
be
construed
that assistance on 31 December 2013. That Regulation or such
as references to this Regulation and shall be read in accordance
other applicable legislation shall consequently continue to apply
with the correlation table set out in Annex XIV.
after 31 December 2013 to that assistance or the operations
concerned until their closure. For the purposes of this paragraph
Article 154
assistance shall cover operational programmes and major
projects.
Entry into force
This Regulation shall enter into force on the day following that
2. Applications
to
receive
assistance
made
or
approved
under of its publication in the Official Journal of the European Union.
Regulation (EC) No 1083/2006 shall remain valid.
Articles 20 to 24, Article 29(3), point (a) of Article 38(1),
3. Where
a
Member
State
makes
use
of
the
option
set
out
in Articles 58, 60, 76 to 92, 118, 120, 121 and Articles 129
Article 123(3), it may submit a request to the Commission for
to 147 shall apply with effect from 1 January 2014.
the managing authority to carry out the functions of the
certifying authority by way of derogation from point (b) of
The second sentence of the seventh subparagraph of
Article 59(1) of Regulation (EC) No 1083/2006 for the
Article 39(2) and the fifth paragraph of Article 76 shall apply
corresponding operational programmes implemented on the
with effect from the date on which the amendment to the
basis of Regulation (EC) No 1083/2006. The request shall be
Financial Regulation relating to the decommitment of appropri
accompanied by an assessment made by the audit authority.
ations has entered into force.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 December 2013.
For the European Parliament
For the Council
The President
The President
M. SCHULZ
R. ADIUS

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ANNEX I
COMMON STRATEGIC FRAMEWORK
1. INTRODUCTION
In order to promote the harmonious, balanced and sustainable development of the Union and to maximise the
contribution of the ESI Funds to the Union strategy for smart, sustainable and inclusive growth as well as the Fund-
specific missions of the ESI Funds, including economic, social and territorial cohesion, it is necessary to ensure that
policy commitments made in the context of the Union strategy for smart, sustainable and inclusive growth are
underpinned by investment through the ESI Funds and other Union instruments. The Common Strategic Framework
(CSF) shall therefore, in accordance with Article 10, and in compliance with the priorities and objectives laid down
in the Fund-specific Regulations, provide strategic guiding principles in order to achieve an integrated development
approach using the ESI Funds coordinated with other Union instruments and policies, in line with the policy
objectives and headline targets of the Union strategy for smart, sustainable and inclusive growth and, where
appropriate, the flagship initiatives, while taking into account the key territorial challenges and specific national,
regional and local contexts.
2. CONTRIBUTION
OF
ESI
FUNDS
TO
THE
UNION
STRATEGY
FOR
SMART,
SUSTAINABLE
AND
INCLUSIVE
GROWTH AND COHERENCE WITH THE UNION'S ECONOMIC GOVERNANCE
1. To support effective targeting of smart, sustainable and inclusive growth in the Partnership Agreements and
programmes this Regulation identifies eleven thematic objectives, set out in the first paragraph of Article 9,
corresponding to the priorities of the Union strategy for smart, sustainable and inclusive growth which shall
receive support from the ESI Funds.
2. In line with the thematic objectives set out in the first paragraph of Article 9, Member States shall, in order to
ensure critical mass necessary to deliver growth and jobs, concentrate support in accordance with Article 18 of
this Regulation and with the Fund-specific rules on thematic concentration, and shall ensure the effectiveness of
spending. Member States shall give particular attention to prioritising growth-friendly expenditure, including
spending on education, research, innovation and energy efficiency and expenditure to facilitate the access of
SMEs to finance, and to ensure environmental sustainability, and the management of natural resources and
climate action as well as to modernise public administration. They shall also take account of maintaining or
reinforcing the coverage and effectiveness of employment services and active labour market policies in order to
combat unemployment, with a focus on youth and tackle the social consequences of the crisis, and promote
social inclusion.
3. To ensure consistency with priorities established in the context of the European Semester, in preparing their
Partnership Agreements, Member States shall plan the use of the ESI Funds taking into account the National
Reform Programmes, where appropriate, and the most recent relevant country-specific recommendations adopted
in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with
Article 148(4) TFEU in accordance with their respective roles and obligations. Member States, where necessary,
shall also take into account relevant Council recommendations based on the Stability and Growth Pact and the
economic adjustment programmes.
4. In order to determine the way in which the ESI Funds can most effectively contribute to the Union strategy for
smart, sustainable and inclusive growth, and to take account of the Treaty objectives, including economic, social
and territorial cohesion, Member States shall select the thematic objectives for the planned use of the ESI Funds
within the appropriate national, regional and local contexts.
3. INTEGRATED
APPROACH
TO
AND
ARRANGEMENTS
FOR
THE
USE
OF
THE
ESI
FUNDS
3.1 Introduction
1. In accordance with point (a) of Article 15(2) the Partnership Agreement shall indicate an integrated approach to
territorial development. Member States shall ensure that the selection of thematic objectives and investment and
Union priorities addresses development needs and territorial challenges in an integrated manner in line with the
analysis set out in section 6.4. Member States shall seek to make maximum use of the possibilities for ensuring
coordinated and integrated delivery of the ESI funds.
2. Member States and, where appropriate in accordance with Article 4(4), regions shall ensure that the interventions
supported through the ESI Funds are complementary and are implemented in a coordinated manner with a view
to creating synergies, in order to reduce the administrative cost and burden for managing bodies and beneficiaries
in accordance with Articles 4, 15 and 27.

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3.2 Coordination and complementarity
1. Member States and managing authorities responsible for the implementation of the ESI Funds shall work closely
together in the preparation, implementation, monitoring and evaluation of the Partnership Agreement and
programmes. In particular, they shall ensure that the following actions are carried out:
(a) identify areas of intervention where the ESI Funds can be combined in a complementary manner to achieve
the thematic objectives set out in this Regulation;
(b) ensure in accordance with Article 4(6), the existence of arrangements for the effective coordination of the ESI
Funds in order to increase the impact and effectiveness of the Funds including, where appropriate, through
the use of multi-fund programmes for the Funds;
(c) promote the involvement of managing authorities responsible for other ESI Funds and relevant ministries in
the development of support schemes to ensure coordination and synergies and to avoid overlaps;
(d) establish, where appropriate, joint monitoring committees for programmes implementing the ESI Funds, and
the development of other joint management and control arrangements to facilitate coordination between
authorities responsible for the implementation of the ESI Funds;
(e) make use of available joint eGovernance solutions, which may assist applicants and beneficiaries, and make
the widest possible use of "one-stop shops", including for advice on the opportunities of support available
through each of the ESI Funds;
(f) establish mechanisms to coordinate cooperation activities financed by the ERDF and the ESF with investments
supported by the programmes under the Investment for growth and jobs goal;
(g) promote common approaches between ESI Funds with regard to guidance for the development of operations,
calls for proposals and selection processes or other mechanisms to facilitate access to Funds for integrated
projects;
(h) encourage cooperation between managing authorities of different ESI Funds in the areas of monitoring,
evaluation, management and control, and audit.
3.3 Encouraging integrated approaches
1. Member States shall, where appropriate, combine the ESI Funds into integrated packages at local, regional or
national level, which are tailor-made to address specific territorial challenges in order to support the achievement
of the objectives set out in the Partnership Agreement and programmes. This can be done using ITIs, Integrated
operations, Joint Action Plans and community-led local development.
2. In accordance with Article 36 to achieve integrated use of thematic objectives, funding from different priority
axes or operational programmes supported by the ESF, ERDF and Cohesion Fund may be combined under an ITI.
Actions carried out under an ITI may be complemented with financial support from the programmes under the
EAFRD or the EMFF respectively.
3. In accordance with the relevant provisions of the Fund-specific rules, to increase impact and effectiveness in a
thematically coherent integrated approach a priority axis may concern more than one category of region,
combine one or more complementary investment priorities from the ERDF, Cohesion Fund and ESF under
one thematic objective and, in duly justified cases combine one or more complementary investment priorities
from different thematic objectives in order to achieve the maximum contribution to that priority axis.
4. Member States shall promote, in accordance with their institutional and legal framework and with Article 32 the
development of local and sub-regional approaches. Community-led local development shall be implemented in
the context of a strategic approach to ensure that the 'bottom-up' definition of local needs takes account of
priorities set at a higher level. Member States shall therefore define the approach to community-led local
development in the EAFRD and, where appropriate, in the ERDF, the ESF or the EMFF in accordance with
Article 15(2) and shall indicate in the Partnership Agreement the main challenges to be tackled in this way, the
main objectives and priorities for community-led local development, the types of territories to be covered, the
specific role to be attributed to local action groups in the delivery of strategies and the role envisaged for the
EAFRD and where appropriate for the ERDF, the ESF or the EMFF in implementing community-led local
development strategies in different types of territories such as rural, urban and coastal areas and the
corresponding co-ordination mechanisms.

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4. COORDINATION AND SYNERGIES BETWEEN ESI FUNDS AND OTHER UNION POLICIES AND INSTRUMENTS
Coordination by Member States as envisaged under this section shall apply in so far as a Member State intends to
make use of support from the ESI Funds and other Union instruments in the relevant policy area. The Union
programmes set out in this section do not constitute an exhaustive list.
4.1 Introduction
1. Member States and the Commission shall, in accordance with their respective responsibilities, take into
consideration the impact of Union policies at national and regional level, and on social, economic and territorial
cohesion with a view to fostering synergies and effective coordination and to identifying and promoting the most
suitable means of using Union funds to support local, regional and national investment. Member States shall also
ensure complementarity between Union policies and instruments and national, regional and local interventions.
2. Member States and the Commission shall, in accordance with Article 4(6) and with their respective responsibil
ities, ensure coordination between the ESI Funds and other relevant Union instruments at Union and Member
State level. They shall take appropriate steps to ensure consistency, at programming and implementation stages,
between interventions supported by the ESI Funds and the objectives of other Union policies. To this end, they
shall seek to take into account the following aspects:
(a) enhancing complementarities and synergies between different Union instruments at Union, national and
regional level, both in the planning phase and during implementation;
(b) optimise existing structures and where necessary, establish new structures that facilitate the strategic identi
fication of priorities for the different instruments and structures for coordination at Union and national level
that avoid duplication of effort and identify areas where additional financial support is needed;
(c) make use of the potential to combine support from different instruments to support individual operations
and work closely with those responsible for implementation at Union and national level to deliver coherent
and streamlined funding opportunities for beneficiaries.
4.2 Coordination with the Common Agricultural Policy and the Common Fisheries Policy
1. The EAFRD is an integral part of the Common Agricultural Policy and complements the measures under the
European Agricultural Guarantee Fund which provide direct support to farmers and support market measures.
Member States shall therefore manage those interventions together so as to maximise synergies and the added
value of Union support.
2. The EMFF aims to achieve the objectives of the reformed Common Fisheries Policy and of the Integrated Maritime
Policy. Member States shall therefore make use of the EMFF to support efforts to improve data collection and
strengthen control, and ensure that synergies are also sought in support of the priorities of Integrated Maritime
Policy, such as marine knowledge, maritime spatial planning, integrated coastal zone management, integrated
maritime surveillance, the protection of the marine environment and of biodiversity, and the adaptation to the
adverse effects of climate change on coastal areas.
4.3 Horizon 2020 and other centrally managed Union programmes in the areas of research and innovation
1. Member States and the Commission shall have due regard to strengthening coordination, synergies and comple
mentarities between the ESI Funds and Horizon 2020, the Programme for the Competitiveness of Enterprises and
small and medium-sized enterprises (COSME) in accordance with Regulation (EU) No 1287/2013 of the European
Parliament and of the Council ( 1 ), and other relevant centrally managed Union funding programmes while also
establishing a clear division of areas of intervention between them.
2. Member States shall develop national and/or regional 'smart specialisation' strategies in line with the National
Reform Programme, where appropriate. Such strategies may take the form of or be included in a national or a
regional research and innovation strategic policy framework for 'smart specialisation'. Smart specialisation
strategies shall be developed through involving national or regional managing authorities and stakeholders
such as universities and other higher education institutions, industry and social partners in an entrepreneurial
discovery process. The authorities directly concerned by Horizon 2020 shall be closely associated with that
process. Smart specialisation strategies shall include:
( 1 ) Regulation (EU) No 1287/2013 of the European Parliament and of the Council of 11 December 2013 establishing a Programme for
the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014 - 2020) and repealing Decision
No 1639/2006/EC (See page 33 of this Official Journal).

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(a) "Upstream actions" to prepare regional R&I players to participate in Horizon 2020 ("stairways to excellence")
to be developed, where necessary, through capacity- building. Communication and cooperation between
Horizon 2020 national contact points and managing authorities of the ESI Funds shall be strengthened.
(b) "Downstream actions" to provide the means to exploit and diffuse R&I results, stemming from Horizon 2020
and preceding programmes, into the market with particular emphasis on creating an innovation-friendly
environment for business and industry, including SMEs and in line with the priorities identified for the
territories in the relevant smart specialisation strategy.
3. Member States shall encourage the use of the provisions in this Regulation that allow the ESI Funds to be
combined with resources under Horizon 2020 in the relevant programmes used to implement parts of the
strategies referred to in point 2. Joint support shall be provided to national and regional authorities for the design
and implementation of such strategies, to identify opportunities for joint financing of R&I infrastructures of
European interest, the promotion of international collaboration, methodological support through peer reviews,
exchange of good practice, and training throughout regions.
4. Member States and, where appropriate under Article 4(4), regions, shall consider additional measures aimed at
unlocking their potential for excellence in R&I, in a manner that is complementary to and creates synergies with
Horizon 2020, in particular through joint funding. Those measures shall consist of:
(a) linking excellent research institutions and less developed regions as well as low- performing Research,
Development and Innovation (RDI) Member States and regions to create new or upgrade existing centres
of excellence in less developed regions as well as in low-performing RDI Member States and regions;
(b) building links in less developed regions as well as in low-performing RDI Member States and regions between
innovative clusters of recognised excellence;
(c) establishing "ERA Chairs" to attract outstanding academics, in particular to less developed regions and low-
performing RDI Member States and regions;
(d) supporting access to international networks for researchers and innovators who lack sufficient involvement in
the European Research Area (ERA) or are from less developed regions or low-performing RDI Member States
and regions;
(e) contributing as appropriate to the European Innovation Partnerships;
(f) preparing national institutions and/or clusters of excellence for participation in the Knowledge and Innovation
Communities (KICs) of the European Institute of Innovation and Technology (EIT); and
(g) hosting high-quality international researcher mobility programmes with co-funding from the "Marie Sklo
dowska-Curie Actions".
Member States shall endeavour to use where appropriate, and in accordance with Article 70, the flexibility to
support operations outside the programme area, with a level of investment sufficient to attain a critical mass,
in order to implement the measures referred to in the first subparagraph as effectively as possible.
4.4 New Entrants Reserve (NER) 300 demonstration funding ( 1 )
Member States shall ensure that financing from the ESI Funds is coordinated with support from the NER 300
Programme, which uses the revenues from auctioning 300 million allowances reserved under the new entrants
reserve of the European Emissions Trading Scheme.
( 1 ) Commission Decision 2010/670/EU of 3 November 2010 laying down criteria and measures for the financing of commercial
demonstration projects that aim at the environmentally safe capture and geological storage of CO 2 as well as demonstration
projects of innovative renewable energy technologies under the scheme for greenhouse gas emission allowance trading within the
Community established by Directive 2003/87/EC of the European Parliament and of the Council (OJ L 290, 6.11.2010, p. 39).

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4.5 Programme for the Environment and Climate Action (LIFE) ( 1 ) and the environmental acquis
1. Member States and the Commission shall, through a stronger thematic focus in programmes and the application
of the principle of sustainable development in accordance with Article 8, seek to exploit synergies with Union
policy instruments (both funding and non-funding instruments) serving climate change mitigation and adaptation,
environmental protection and resource efficiency.
2. Member States shall promote and, where appropriate and in accordance with Article 4, ensure complementarity
and coordination with LIFE, in particular with integrated projects in the areas of nature, biodiversity, water, waste,
air, climate change mitigation and adaptation. Such coordination shall be achieved through measures such as
promoting the funding of activities through the ESI Funds that complement integrated projects under LIFE as well
as by promoting the use of solutions, methods and approaches validated under LIFE, inter alia, including
investments in green infrastructure, energy efficiency, eco-innovation, ecosystem-based solutions, and the
adoption of related innovative technologies.
3. The relevant sectoral plans, programmes or strategies (including the Prioritised Action Framework, the River Basin
Management Plan, the Waste Management Plan, the mitigation plan or adaptation strategy) may serve as the
coordination framework, where support is envisaged for the areas concerned.
4.6 ERASMUS + ( 2 )
1. Member States shall seek to use ESI Funds to mainstream tools and methods developed and tested successfully
under "Erasmus +" in order to maximise the social and economic impact of investment in people and, inter alia
give impetus to youth initiatives and citizens actions.
2. Member States shall promote and ensure in accordance with Article 4, effective coordination between ESI Funds
and 'Erasmus +' at national level through a clear distinction in the types of investment and target groups
supported. Member States shall seek complementarity with regard to the funding of mobility actions.
3. Coordination shall be achieved by putting in place appropriate cooperation mechanisms between managing
authorities and the national agencies established under the 'Erasmus +' programme, which can foster transparent
and accessible communication towards citizens at Union, national and regional level.
4.7 European Union Programme for Employment and Social Innovation (EaSI) ( 3 )
1. Member States shall promote and ensure in accordance with Article 4(6) effective coordination between the
European Union Programme for Employment and Social Innovation (EaSI) and the support provided by the ESI
Funds under the employment and social inclusion thematic objectives. That effective coordination includes
coordination of support provided under the EURES axis of the EaSI with actions to enhance transnational
labour mobility supported by the ESF in order to promote workers' geographical mobility and boost employment
opportunities, as well as coordination between the ESI Funds' support for self-employment, entrepreneurship,
business creation and social enterprises and the EaSI support under the microfinance and social entrepreneurship
axis.
2. Member States shall seek to scale-up the most successful measures developed under the Progress axis of the EaSI,
notably on social innovation and social policy experimentation with the support of the ESF.
4.8 Connecting Europe Facility (CEF) ( 4 )
1. To maximise European added value in the fields of transport, telecommunication and energy, Member States and
the Commission shall ensure that ERDF and Cohesion Fund interventions are planned in close cooperation with
the support provided from the CEF, so as to ensure complementarity, avoid duplication of efforts and ensure the
optimal linkage of different types of infrastructure at local, regional and national levels, and across the Union.
( 1 ) Regulation (EU) No 1293/2013 of the European Parliament and of the Council of 11 December 2013 on the establishment of a
Programme for the Environment and Climate Action (LIFE) and repealing Regulation (EC) No 614/2007 (See page 185 of this Official
Journal).
( 2 ) Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 December 2013 establishing "Erasmus+": the
Union programme for education, training, youth and sport and repealing Decisions Nos 1719/2006/EC, 1720/2006/EC and
1298/2008/EC (See page 50 of this Official Journal).
( 3 ) Regulation (EU) No 1296/2013 of the European Parliament and of the Council of 11 December 2013 on a European Union
Programme for Employment and Social Innovation ("EaSI") and amending Decision No 283/2010/EU establishing a European
Progress Microfinance Facility for employment and social inclusion (See page 238 of this Official Journal).
( 4 ) Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013, establishing the Connecting
Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 (OJ
L 348, 20.12.2013, p. 129).

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Maximum leverage of the different funding instruments shall be ensured for projects with a Union and Internal
Market dimension, which deliver the highest European added-value, and promote social economic and territorial
cohesion, in particular those projects implementing the priority transport, energy and digital infrastructure
networks as identified in the respective trans-European network policy frameworks, in order to build new
infrastructure and substantially upgrade existing infrastructure.
2. In the field of transport, investment planning shall be based on real and projected transport demand and identify
missing links and bottlenecks, taking into account, in a coherent approach, the development of Union cross
border links, and developing links across regions within a Member State. Investments in regional connectivity to
the comprehensive trans-European transport network (TEN-T) and to the core TEN-T network shall ensure that
urban and rural areas benefit from the opportunities created by major networks.
3. Prioritisation of investments which have an impact beyond a certain Member State, particularly those which are
part of the core TEN-T network corridors, shall be coordinated with TEN-T planning and core network corridors
implementation plans, so that investments by the ERDF and the Cohesion Fund in transport infrastructure are
fully in line with the TEN-T Guidelines.
4. Member States shall focus on sustainable forms of transport and sustainable urban mobility and on investing in
areas that offer the greatest European added value, taking into account the need to improve the quality,
accessibility and reliability of transport services to promote public transport. Once identified, investments shall
be prioritised according to their contribution to mobility, sustainability, to reducing greenhouse gas emissions,
and to the Single European Transport Area, in accordance with the vision set out in the White Paper entitled
"Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system",
highlighting that a significant reduction in greenhouse gases is required in the transport sector. The contribution
of projects to sustainable European freight transport networks through the development of inland waterways
should be promoted on the basis of a prior assessment of their environmental impact.
5. The ESI Funds shall deliver the local and regional infrastructures and their linkages to the priority Union networks
in the energy and telecommunication areas.
6. Member States and the Commission shall put in place appropriate coordination and technical support mech
anisms to ensure the complementarity and effective planning of ICT measures to make full use of the different
Union instruments (ESI Funds, CEF, Trans-European networks, Horizon 2020) for the financing of broadband
networks and the digital service infrastructures. The selection of the most appropriate financing instrument shall
take into account the revenue generating potential of the operation and its level of risk in order to make the most
effective use of public funds. In the context of their evaluation of applications for support from the ESI Funds,
Member States should have regard to the evaluations of operations relating to those that have been submitted for
CEF but not selected, without prejudice to the final selection decision by the managing authority.
4.9 Instrument for Pre-accession Assistance, European Neighbourhood Instrument and European Development Fund
1. Member States and the Commission shall, in accordance with their respective responsibilities, seek to increase
coordination between external instruments and the ESI Funds to improve effectiveness in achieving multiple
Union policy objectives. Coordination and complementarities with the European Development Fund, the Pre
Accession Instrument and the European Neighbourhood Instrument is particularly important.
2. To support deeper territorial integration, Member States shall seek to capitalise on synergies between territorial
cooperation activities under cohesion policy and the European Neighbourhood Instruments, in particular with
regard to cross border cooperation activities, taking account of the potential offered by EGTCs.
5. HORIZONTAL PRINCIPLES REFERRED TO IN ARTICLES 5, 7 AND 8 AND CROSS-CUTTING POLICY OBJECTIVES
5.1 Partnership and multi-level governance
1. In accordance with Article 5, the principle of partnership and multi-level governance shall be respected by
Member States in order to facilitate achieving social, economic and territorial cohesion and delivery of the
Union's priorities of smart, sustainable and inclusive growth. In order to respect those principles coordinated
action is required, in particular between the different levels of governance, carried out in accordance with the
principles of subsidiarity and proportionality, including by means of operational and institutional cooperation,
with regard to the preparation and implementation of the Partnership Agreement and programmes.

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2 Member States shall examine the need for strengthening the institutional capacity of partners in order to develop
their potential in contributing to the effectiveness of the partnership.
5.2 Sustainable development
1. Member States and managing authorities shall, in all phases of implementation, ensure the full mainstreaming of
sustainable development into the ESI Funds, respecting the principle of sustainable development as laid down in
Article 3(3) TEU, as well as complying with the obligation to integrate environmental protection requirements
pursuant to Article 11 TFEU and the polluter pays principle as set out in Article 191(2) TFEU.
Managing authorities shall undertake actions throughout the programme lifecycle, to avoid or reduce environ
mentally harmful effects of interventions and ensure results in net social, environmental and climate benefits.
Actions to be undertaken may include the following:
(a) directing investments towards the most resource-efficient and sustainable options;
(b) avoiding investments that may have a significant negative environmental or climate impact, and supporting
actions to mitigate any remaining impacts;
(c) taking a long-term perspective when 'life-cycle' costs of alternative options for investment are compared;
(d) increasing the use of green public procurement.
2. Member States shall take into consideration the climate change mitigation and adaptation potential of
investments made with the support of the ESI Funds, in accordance with Article 8, and ensure that they are
resilient to the impact of climate change and natural disasters such as increased risks of flooding, droughts, heat
waves, forest fires and extreme weather events.
3. Investments shall be consistent with the water management hierarchy, in line with Directive 2000/60/EC of the
European Parliament and of the Council ( 1 ), with a focus on demand management options. Alternative supply
options shall only be considered when the potential for water savings and efficiency has been exhausted. Public
intervention in the waste management sector shall complement efforts by the private sector, in particular in
relation to producer responsibility. Investments shall encourage innovative approaches that promote high levels of
recycling. Investments shall be consistent with the waste hierarchy established under Directive 2008/98/EC of the
European Parliament and of the Council ( 2 ). Expenditure related to biodiversity and the protection of natural
resources shall be consistent with Council Directive 92/43/EEC ( 3 ).
5.3 Promotion of equality between men and women and non-discrimination
1. In accordance with Article 7, Member States and the Commission shall pursue the objective of equality between
men and women and shall take appropriate steps to prevent any discrimination during the preparation, imple
mentation, monitoring and evaluation of operations in the programmes co-financed by the ESI Funds. When
pursuing the objectives of Article 7, Member States shall describe actions to be taken, in particular with regard to
selection of operations, setting of objectives for interventions, and arrangements for monitoring and reporting.
Member States shall also carry out gender analyses where appropriate. In particular, specific targeted actions shall
be supported through the ESF.
2. Member States shall ensure, in accordance with Articles 5 and 7, the participation of the relevant bodies
responsible for promoting gender equality and non-discrimination in the partnership, and ensure adequate
structures in accordance with national practices to advise on gender equality, non-discrimination and accessibility
in order to provide the necessary expertise in the preparation, monitoring and evaluation of the ESI Funds.
3. Managing authorities shall undertake evaluations or self-assessment exercises, in coordination with the monitoring
committees, focusing on the application of the gender mainstreaming principle.
( 1 ) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community
action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
( 2 ) Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives
(OJ L 312, 22.11.2008, p. 3).
( 3 ) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora
(OJ L 206, 22.7.1992, p. 7).

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4. Member States shall address, in an appropriate manner, the needs of disadvantaged groups in order to allow them
to better integrate into the labour market, and thereby facilitate their full participation in society.
5.4 Accessibility
1. Member States and the Commission shall, in accordance with Article 7, take appropriate steps to prevent any
discrimination based on disability. Managing authorities shall ensure by means of action throughout programme
lifecycles that all products, goods, services and infrastructures that are open or provided to the public and are co-
financed by the ESI Funds are accessible to all citizens including those with disabilities in accordance with
applicable law, thereby contributing to a barrier-free environment for persons with disabilities and the elderly.
In particular, accessibility to the physical environment, transport, ICT in order to promote inclusion of
disadvantaged groups, including persons with disabilities, shall be ensured. Actions to be undertaken may
include directing investments towards accessibility in existing buildings and established services.
5.5 Addressing demographic change
1. The challenges resulting from demographic change, including in particular those related to a shrinking working
population, an increasing proportion of retired people in the overall population and to depopulation, shall be
taken into account at all levels. Member States shall make use of the ESI Funds, in line with relevant national or
regional strategies, where such strategies are in place, to tackle demographic problems and to create growth
linked to an ageing society.
2. Member States shall use the ESI Funds, in line with relevant national or regional strategies to facilitate inclusion of
all age groups, including through improved access to education and social support structures with a view to
enhancing job opportunities for the elderly and young people and with a focus on regions with high rates of
youth unemployment in comparison to the Union average rate. Investments in health infrastructures shall be
aimed at ensuring a long and healthy working life for all of the Union's citizens.
3. To address challenges in the regions most affected by demographic change, Member States shall in particular
identify measures to:
(a) support demographic renewal through better conditions for families and an improved balance between
working and family life;
(b) boost employment, raise productivity and economic performance through investing in education, ICT and
research and innovation;
(c) focus on the adequacy and quality of education, training and social support structures as well as where
appropriate, on the efficiency of social protection systems;
(d) promote cost-effective provision of health care and long-term care including investment in e-health, e-care
and infrastructure.
5.6 Climate change mitigation and adaptation
In accordance with Article 8, climate change mitigation and adaptation, and risk prevention shall be integrated in the
preparation and implementation of Partnership Agreements and programmes.
6. ARRANGEMENTS
FOR
ADDRESSING
KEY
TERRITORIAL
CHALLENGES
6.1 Member States shall take account of geographic or demographic features and take steps to address the specific
territorial challenges of each region to unlock their specific development potential, thereby also helping them to
achieve smart, sustainable and inclusive growth in the most efficient way.
6.2 The choice and combination of thematic objectives, as well as the selection of corresponding investment and Union
priorities and the specific objectives set shall reflect the needs and potential for smart, sustainable and inclusive
growth of each Member State and region.

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6.3 When preparing Partnership Agreements and programmes Member States shall therefore take into consideration that
the major societal challenges faced by the Union today – globalisation, demographic change, environmental degra
dation, migration, climate change, energy use, the economic and social consequences of the crisis – may have
different impacts in different regions.
6.4 With a view to an integrated territorial approach to addressing territorial challenges Member States shall ensure that
programmes under the ESI Funds reflect the diversity of European regions, in terms of employment and labour
market characteristics, interdependencies between different sectors, commuting patterns, population ageing and
demographic shifts, cultural, landscape and heritage features, climate change vulnerabilities and impacts, land use
and resource constraints, potential for more sustainable use of natural resources including renewables, institutional
and governance arrangements, connectivity and accessibility, and linkages between rural and urban areas. In
accordance with point (a) of Article 15(1), Member States and regions shall therefore undertake the following
steps for the purpose of preparation of their Partnership Agreements and programmes:
(a) An analysis of the Member State's or region's characteristics, development potential and capacity, particularly in
relation to the key challenges identified in the Union strategy for smart, sustainable and inclusive growth, the
National Reform Programmes, where appropriate, relevant country-specific recommendations adopted in
accordance with Article 121(2) TFEU and in relevant Council recommendations adopted in accordance with
Article 148(4)TFEU;
(b) An assessment of the major challenges to be addressed by the region or Member State, the identification of the
bottlenecks and missing links, innovation gaps, including the lack of planning and implementation capacity that
inhibit the long-term potential for growth and jobs. This shall form the basis for the identification of the possible
fields and activities for policy prioritisation, intervention and concentration;
(c) An assessment of the cross-sectoral, cross-jurisdictional or cross-border coordination challenges, particularly in
the context of macro-regional and sea-basin strategies;
(d) Identification of steps to achieve improved coordination across different territorial levels, taking account of the
appropriate territorial scale and context for policy design as well as Member States' institutional and legal
framework, and sources of funding to deliver an integrated approach linking the Union strategy for smart,
sustainable and inclusive growth with regional and local actors.
6.5 In order to take into account the objective of territorial cohesion, the Member States and regions shall, in particular,
ensure that the overall approach to promoting smart, sustainable and inclusive growth in the areas concerned:
(a) reflects the role of cities, urban and rural areas, fisheries and coastal areas, and areas facing specific geographical
or demographic handicaps;
(b) takes account of the specific challenges of the outermost regions, the northernmost regions with a very low
population density and of island, cross-border or mountain regions;
(c) addresses urban-rural linkages, in terms of access to affordable, high quality infrastructure and services, and
problems in regions with a high concentration of socially marginalised communities.
7. COOPERATION
ACTIVITIES
7.1 Coordination and complementarity
1. Member States shall seek complementarity between cooperation activities and other actions supported by the ESI
Funds.
2. Member States shall ensure that cooperation activities make an effective contribution to the objectives of the
Union strategy for smart, sustainable and inclusive growth and that cooperation is organised in support of wider
policy goals. To achieve this Member States and the Commission shall, in accordance with their respective
responsibilities, ensure complementarity and coordination with other Union-funded programmes or instruments.

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3. To reinforce the effectiveness of cohesion policy Member States shall seek coordination and complementarity
between programmes under the European territorial cooperation goal and the Investment for growth and jobs
goal, in particular to ensure coherent planning and facilitate the implementation of large-scale investment.
4. Member States shall, where appropriate, ensure that the objectives of macro-regional and sea-basin strategies form
part of the overall strategic planning, in Partnership Agreements, in accordance with Article 15(2) of this
Regulation, and in programmes in the regions and Member States concerned in accordance with the relevant
provisions of the Fund-specific rules. Member States shall seek also to ensure that where macro-regional and sea
basin strategies have been put in place, the ESI Funds support their implementation in accordance with
Article 15(2) of this Regulation and the relevant provisions of the Fund-specific rules and in line with the
needs of the programme area identified by the Member States. To ensure efficient implementation there shall
also be coordination with other Union-funded instruments and other relevant instruments.
5. Member States shall, where appropriate, make use of the possibility of carrying out interregional and trans
national actions with beneficiaries located in at least one other Member State within the framework of the
operational programmes under the Investment for growth and jobs goal, including on the implementation of
relevant research and innovation measures emanating from their 'smart specialisation' strategies.
6. Member States and regions shall make the best use of territorial cooperation programmes in overcoming barriers
to cooperation beyond administrative borders, while contributing to the Union strategy for smart, sustainable and
inclusive growth as well as strengthening economic, social and territorial cohesion. In this context, particular
attention shall be paid to the regions covered by Article 349 TFEU.
7.2 Cross-border, transnational and interregional cooperation under the ERDF
1. Member States and regions shall seek to make use of cooperation to achieve critical mass, inter alia, in the field of
ICT and research and innovation, and also to promote the development of joint smart specialisation approaches
and partnerships among educational institutions. Interregional cooperation shall, where appropriate, include
fostering cooperation between innovative research-intensive clusters and exchanges between research institutions
taking into consideration the experience of "Regions of Knowledge" and "Research Potential in Convergence and
Outermost Regions" under the Seventh Framework Programme for Research.
2. Member States and regions shall, in the areas concerned, seek to draw on cross-border and transnational
cooperation to:
(a) ensure that areas that share major geographical features (islands, lakes, rivers, sea basins or mountain ranges)
support the joint management and promotion of their natural resources;
(b) exploit the economies of scale that can be achieved, in particular with regard to investment related to the
shared use of common public services;
(c) promote coherent planning and development of cross-border network infrastructure, in particular missing
cross-border links, and environmentally friendly and interoperable transport modes in larger geographical
areas;
(d) achieve critical mass, particularly in the field of research and innovation and ICT, education and in relation to
measures improving the competitiveness of SMEs;
(e) strengthen cross-border labour market services to foster the mobility of workers across borders;
(f) improve cross-border governance.
3. Member States and regions shall seek to make use of interregional cooperation to reinforce the effectiveness of
Cohesion Policy by encouraging exchange of experience between regions and cities to enhance design and
implementation of programmes under the Investment for growth and jobs goal and the European territorial
cooperation goal.

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7.3 Contribution of mainstream programmes to macro-regional and sea-basin strategies
1. In accordance with point (a)(ii) of Article 15(2) of this Regulation and the relevant provisions of the Fund-specific
rules Member States shall seek to ensure successful mobilisation of Union funding for macro-regional and sea-
basin strategies in line with the needs of the programme area identified by the Member States. Ensuring successful
mobilisation may be done, among other actions, by prioritising operations deriving from macro-regional and sea-
basin strategies by organising specific calls for them or giving priority to these operations in the selection process
through identification of operations which can be jointly financed from different programmes.
2. Member States shall consider making use of relevant transnational programmes as frameworks to support the
range of policies and funds needed to implement macro-regional and sea-basin strategies.
3. Member States shall promote, where appropriate, the use of ESI Funds in the context of macro-regional strategies,
for the creation of European transport corridors, including supporting modernisation of customs, the prevention,
preparedness and response to natural disasters, water management at river basin level, green infrastructure,
integrated maritime cooperation across borders and sectors, R&I and ICT networks and management of
shared marine resources in the sea basin and protection of marine biodiversity.
7.4 Transnational cooperation under the ESF
1. Member States shall seek to address policy areas identified in the relevant Council recommendations in order to
maximise mutual learning.
2. Member States shall, where appropriate, select the themes for transnational activities and establish appropriate
implementation mechanisms in accordance with their specific needs.

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ANNEX II
METHOD FOR ESTABLISHING THE PERFORMANCE FRAMEWORK
1. The performance framework shall consist of milestones established for each priority, with the exception of priorities
dedicated to technical assistance and programmes dedicated to financial instruments in accordance with Article 39, for
the year 2018 and targets established for 2023. The milestones and targets shall be presented in accordance with the
format set out in table 1.
Table 1: Standard format for the performance framework
Priority
Indicator and measurement
unit, where appropriate
Milestone for 2018 Target
for
2023
2. Milestones are intermediate targets, directly linked to the achievement of the specific objective of a priority, where
appropriate, expressing the intended progress towards the targets set for the end of the period. Milestones established
for 2018 shall include financial indicators, output indicators and, where appropriate result indicators, which are closely
linked to the supported policy interventions. Result indicators shall not be taken into account for the purposes of
Article 22(6) and (7). Milestones may also be established for key implementation steps.
3. Milestones and targets shall be:
(a) realistic, achievable, relevant, capturing essential information on the progress of a priority;
(b) consistent with the nature and character of the specific objectives of the priority;
(c) transparent, with objectively verifiable targets and the source data identified and, where possible, publicly available;
(d) verifiable, without imposing a disproportionate administrative burden;
(e) consistent across programmes, where appropriate.
4. The targets for 2023 for a given priority shall be established taking into account the amount of performance reserve
related to the priority.
5. In duly justified cases, such as a significant change in the economic, environmental and labour market conditions in a
Member State or region, and in addition to amendments resulting from changes in allocations for a given priority, that
Member State may propose the revision of milestones and targets in accordance with Article 30.

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ANNEX III
PROVISIONS FOR DETERMINING THE SCOPE AND THE LEVEL OF SUSPENSION OF COMMITMENTS OR
PAYMENTS REFERRED TO IN ARTICLE 23(11)
1. DETERMINING THE LEVEL OF SUSPENSION OF COMMITMENTS
The maximum level of suspension applied to a Member State shall in the first instance be determined taking into
account the ceilings set out in points (a) to (c) of the third subparagraph of Article 23(11). That level shall be reduced
if one or more of the following apply:
(a) where the unemployment rate in the Member State for the year preceding the trigger event referred to in
Article 23(9) exceeds the average rate for the Union by more than two percentage points, the maximum level
of suspension shall be reduced by 15 %;
(b) where the unemployment rate in the Member State for the year preceding the trigger event referred to in
Article 23(9) exceeds the average rate for the Union by more than five percentage points, the maximum level
of suspension shall be reduced by 25 %;
(c) where the unemployment rate in the Member State for the year preceding the trigger event referred to in
Article 23(9) exceeds the average rate for the Union by more than eight percentage points, the maximum
level of suspension shall be reduced by 50 %;
(d) where the proportion of people at risk of poverty or social exclusion in the Member State exceeds the average for
the Union by more than 10 percentage points for the year preceding the trigger event referred to in Article 23(9),
the maximum level of suspension shall be reduced by 20 %;
(e) where the Member State experiences a contraction of real GDP for two or more consecutive years preceding the
trigger event referred to in Article 23(9), the maximum level of suspension shall be reduced by 20 %;
(f) where the suspension concerns commitments for the years 2018, 2019 or 2020, a reduction shall be applied to
the level resulting from the application of Article 23(11) as follows:
(i) for the year 2018, the level of suspension shall be reduced by 15 %;
(ii) for the year 2019, the level of suspension shall be reduced by 25 %;
(iii) for the year 2020, the level of suspension shall be reduced by 50 %.
The reduction in the level of suspension resulting from the application of points (a) to (f) shall not exceed in total
50 %.
In the event that the situation described in point (b) or (c) occurs simultaneously with both points (d) and (e), the
effect of the suspension shall be postponed by one year.
2. DETERMINING THE SCOPE OF SUSPENSION OF COMMITMENTS ACROSS PROGRAMMES AND PRIORITIES
A suspension of commitments applied to a Member State shall in the first instance proportionally affect all
programmes and priorities.
However, the following programmes and priorities shall be excluded from the scope of the suspension:
(i) programmes or priorities which are already subject to a suspension decision adopted in accordance with
Article 23(6);
(ii) programmes or priorities whose resources are to be increased as a result of a reprogramming request addressed by
the Commission in accordance with Article 23(1) in the year of the trigger event referred to in Article 23(9);
(iii) programmes or priorities whose resources have been increased within the two years preceding the trigger event
referred to in Article 23(9) as a result of a decision adopted in accordance with Article 23(5);

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(iv) programmes or priorities which are of critical importance to addressing adverse economic or social conditions.
Such programmes or priorities shall cover programmes or priorities supporting investments of particular
importance to the Union related to the YEI. Programmes or priorities may be considered of such critical
importance when they support investments related to the implementation of recommendations addressed to
the Member State concerned in the framework of the European Semester and aimed at structural reforms, or
related to priorities supporting poverty reduction or to financial instruments for the competitiveness of SMEs.
3. DETERMINING THE FINAL LEVEL OF SUSPENSION OF COMMITMENTS FOR THE PROGRAMMES FALLING
WITHIN THE SCOPE OF THE SUSPENSION
The exclusion of a priority within a programme shall be carried out by reducing the commitment of the programme
pro rata to the allocation to the priority.
The level of suspension to be applied to the commitments of the programmes shall be that which is necessary to reach
the aggregate level of suspension determined under point 1.
4. DETERMINING THE SCOPE AND THE LEVEL OF SUSPENSION OF PAYMENTS
The programmes and priorities referred to under point 2(i) to (iv) shall also be excluded from the scope of suspension
of payments.
The level of suspension to be applied shall not exceed 50 % of the payments of programmes and priorities.

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ANNEX IV
IMPLEMENTATION OF FINANCIAL INSTRUMENTS: FUNDING AGREEMENTS
1. Where a financial instrument is implemented under points (a) and (b) 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:
(a) the investment strategy or policy including implementation arrangements, financial products to be offered, final
recipients targeted, and envisaged combination with grant support (as appropriate);
(b) a business plan or equivalent documents for the financial instrument to be implemented, including the expected
leverage effect referred to in Article 37(2);
(c) the target results that the financial instrument concerned is expected to achieve to contribute to the specific
objectives and results of the relevant priority;
(d) provisions for monitoring of the implementation of investments and of deal flows including reporting by the
financial instrument to the fund of funds and/or the managing authority to ensure compliance with Article 46;
(e) audit requirements, such as minimum requirements for documentation to be kept at the level of the financial
instrument (and at the level of the fund of funds where appropriate), and requirements in relation to the
maintenance of separate records for the different forms of support in compliance with Article 37(7) and (8)
(where applicable), including provisions and requirements regarding access to documents by audit authorities of
Member States, Commission auditors and the European Court of Auditors in order to ensure a clear audit trail, in
accordance with Article 40;
(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);
(g) requirements and procedures for managing interest and other gains generated as referred to in Article 43,
including acceptable treasury operations/investments, and the responsibilities and liabilities of the parties
concerned;
(h) provisions regarding the calculation and payment of management costs incurred or of the management fees of the
financial instrument;
(i) provisions regarding the re-utilisation of resources attributable to the support from the ESI Funds until the end of
the eligibility period in compliance with Article 44;
(j) provisions regarding the use of resources attributable to the support of the ESI Funds after the end of the
eligibility period in compliance with Article 45 and an exit policy for the contribution from the ESI Funds
out of the financial instrument;
(k) conditions for a possible total or partial withdrawal of programme contributions from programmes to financial
instruments, including the fund of funds where applicable;
(l) provisions to ensure that bodies implementing financial instruments manage financial instruments with inde
pendence and in accordance with the relevant professional standards, and act in the exclusive interest of the
parties providing contributions to the financial instrument;
(m) provisions for the winding-up of the financial instrument.
In addition, where financial instruments are organised through a fund of funds, the funding agreement between the
managing authority and the body that implements the fund of funds must also provide for the appraisal and selection
of bodies implementing the financial instruments, including calls for expression of interest or public procurement
procedures.
2. Strategy documents referred to under Article 38(8) for financial instruments implemented under point (c) of
Article 38(4) shall include at least the following elements:
(a) the investment strategy or policy of the financial instrument, general terms and conditions of envisaged debt
products, target recipients and actions to be supported;

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(b) a business plan or equivalent documents for the financial instrument to be implemented, including the expected
leverage effect referred to in Article 37(2);
(c) the use and re-use of resources attributable to the support of the ESI Funds in accordance with Articles 43, 44
and 45;
(d) monitoring and reporting of the implementation of the financial instrument to ensure compliance with Article 46.

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ANNEX V
DEFINITION OF FLAT-RATES FOR NET-REVENUE GENERATING PROJECTS
Sector Flat
rates
1 ROAD 30
%
2 RAIL 20
%
3 URBAN
TRANSPORT 20
%
4 WATER 25
%
5 SOLID
WASTE 20
%

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20.12.2013 Off
ANNEX VI
ANNUAL BREAKDOWN OF COMMITMENT APPROPRIATIONS FOR 2014 TO 2020
Adjusted annual profile (including YEI top-up)
EN
2014 2015 2016 2017 2018 2019 2020 Total

EUR, 2011
44 677 333 745 45
403
321
660 46
044
910
729 46
544
721
007 47
037
288
589 47
513
211
563 47
924
907
446
325 145 694 739
prices
icial
Jour
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L
347/429

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ANNEX VII
ALLOCATION METHODOLOGY
Allocation method for the less developed regions eligible under the Investment for growth and jobs goal,
referred to in point (a) of the first subparagraph of Article 90(2)
1. Each Member State's allocation shall be the sum of the allocations for its individual eligible NUTS level 2 regions,
calculated in accordance with the following steps:
(a) determination of an absolute amount (in EUR) obtained by multiplying the population of the region concerned
by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita
(in PPS);
(b) application of a percentage to the above absolute amount in order to determine that region's financial envelope;
this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27
average, of the Member State in which the eligible region is situated, i.e.:
(i) for regions in Member States whose level of GNI per capita is below 82 % of the EU-27 average: 3,15 %;
(ii) for regions in Member States whose level of GNI per capita is between 82 % and 99 % of the EU-27 average:
2,70 %;
(iii) for regions in Member States whose level of GNI per capita is over 99 % of the EU-27 average: 1,65 %;
(c) to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the
allocation of a premium of EUR 1 300 per unemployed person per year, applied to the number of persons
unemployed in that region exceeding the number that would be unemployed if the average unemployment rate
of all the EU less developed regions applied.
Allocation method for transition regions eligible under the Investment for growth and jobs goal, referred to in
point (b) of the first subparagraph of Article 90(2)
2. Each Member State's allocation shall be the sum of the allocations for its individual eligible NUTS level 2 regions,
calculated in accordance with the following steps:
(a) determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The
minimum level of support is determined by the average per capita aid intensity per Member State before the
application of the regional safety net, allocated to the more developed regions of that Member State. If the
Member State has no more developed regions, the minimum level of support will correspond to the initial
average per capita aid intensity of all more developed regions, i.e. EUR 19,80 per head and per year. The
maximum level of support refers to a theoretical region with a GDP per head of 75 % of the EU-27 average
and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this
method, 40 % is taken into account;
(b) calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear
interpolation of the region's relative GDP per capita compared to EU-27;
(c) to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the
allocation of a premium of EUR 1 100 per unemployed person per year, applied to the number of persons
unemployed in that region exceeding the number that would be unemployed if the average unemployment rate
of all the less developed regions applied.
Allocation method for the more developed regions eligible under the Investment for growth and jobs goal,
referred to in point (c) of the first subparagraph of Article 90(2)
3. The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year
of EUR 19,80 by the eligible population.
4. The share of each Member State concerned shall be the sum of the shares of its eligible NUTS level 2 regions, which
are determined on the basis of the following criteria, weighted as indicated:
(a) total regional population (weighting 25 %);

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(b) number of unemployed people in NUTS level 2 regions with an unemployment rate above the average of all
more developed regions (weighting 20 %);
(c) employment to be added to reach the Union strategy for smart, sustainable and inclusive growth target for
regional employment rate (ages 20 to 64) of 75 % (weighting 20 %);
(d) number of persons aged 30 to 34 with tertiary educational attainment to be added to reach the Union strategy
for smart, sustainable and inclusive growth target of 40 % (weighting 12,5 %);
(e) number of early leavers from education and training (aged 18 to 24) to be subtracted to reach the Union strategy
for smart, sustainable and inclusive growth target of 10 % (weighting 12,5 %);
(f) difference between the observed GDP of the region (measured in PPS), and the theoretical regional GDP if the
region were to have the same GDP per head as the most prosperous NUTS level 2 region (weighting 7,5 %);
(g) population of NUTS level 3 regions with a population density below 12,5 inhabitants/km 2 (weighting 2,5 %).
Allocation method for the Member States eligible for the Cohesion Fund under Article 90(3)
5. The total theoretical financial envelope shall be obtained by multiplying the average aid intensity per head and per
year of EUR 48 by the eligible population. Each eligible Member State's a priori allocation of this theoretical financial
envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be
obtained by applying the following steps:
(a) calculation of the arithmetical average of that Member State's population and surface area shares of the total
population and surface area of all the eligible Member States. If, however, a Member State's share of total
population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high
population density, only the share of total population will be used for this step;
(b) adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by
which that Member State's GNI per capita (measured in purchasing power parities) for the period 2008-2010
exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100 %).
6. In order to reflect the significant needs of Member States, which acceded to the Union on or after 1 May 2004, in
terms of transport and environment, their share of the Cohesion Fund will be set at a minimum of one third of their
total final financial allocation after capping as defined in paragraphs 10 to 13 received on average over the period.
7. The allocation from the Cohesion Fund for the Member States defined in the second subparagraph of Article 90(3)
shall be digressive over seven years. This transitional support will be of EUR 48 per capita in 2014, applied to the
total population of the Member State. The amounts in the following years will be expressed as a percentage of the
amount defined for 2014, the percentages being 71 % in 2015, 42 % in 2016, 21 % in 2017, 17 % in 2018, 13 % in
2019 and 8 % in 2020.
Allocation method for the European territorial cooperation goal referred to in Article 4 of the ETC Regulation
8. The allocation of resources by Member State, covering cross-border and transnational cooperation, and including the
contribution from the ERDF to the European Neighbourhood Instrument and the Instrument for Pre-Accession
Assistance, is determined as the weighted sum of the share of the population of border regions and of the share
of the total population of each Member State. The weight is determined by the respective shares of the cross-border
and transnational strands. The shares of the cross border and transnational cooperation components are 77,9 % and
22,1 %.
Allocation method of the additional funding for regions referred to in point (e) of Article 92(1)
9. An additional special allocation corresponding to an aid intensity of EUR 30 per inhabitant per year will be allocated
to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation
will be distributed per region and Member State in a manner proportional to the total population of those regions.

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Maximum level of transfers from funds supporting cohesion
10. In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and
Member States and to the reduction of disparities in average per capita aid intensities, the maximum level of transfer
(capping) from the Funds to each individual Member State will be 2,35 % of the GDP of the Member State. The
capping will be applied on an annual basis, subject to adjustments necessary to accommodate the frontloading of the
YEI, and will - if applicable - proportionally reduce all transfers (except for the more developed regions and European
territorial cooperation goal) to the Member State concerned in order to obtain the maximum level of transfer. For
Member States which acceded to the Union before 2013 and whose average real GDP growth 2008-2010 was lower
than -1 %, the maximum level of transfer will be 2,59 %.
11. The ceilings referred to in paragraph 10 above include the contributions from the ERDF to the financing of the cross-
border strand of the European Neighbourhood Instrument and of the Instrument for Pre-Accession Assistance. Those
ceilings do not include the specific allocation of EUR 3 000 000 000 for the YEI.
12. Calculations of GDP by the Commission will be based on the statistics available in May 2012. Individual national
growth rates of GDP for 2014 to 2020, as projected by the Commission in May 2012, will be applied for each
Member State separately.
13. The rules described in paragraph 10 shall not result in allocations per Member State higher than 110 % of their level
in real terms for the 2007-2013 programming period.
Additional provisions
14. For all regions whose GDP per capita (in PPS) was used as an eligibility criterion for the 2007-2013 programming
period and was less than 75 % of the EU-25 average, but whose GDP per capita is above 75 % of the EU-27 average,
the minimum level of support in 2014-2020 under the Investment for growth and jobs goal will correspond every
year to 60 % of their former indicative average annual allocation under the Convergence allocation, calculated by the
Commission within the multiannual financial framework 2007-2013.
15. No transition region shall receive less than what it would have received if it had been a more developed region. In
order to determine the level of this minimum allocation, the allocation distribution method for more developed
regions will be applied to all regions having a GDP per capita of at least 75 % of the EU-27 average.
16. The minimum total allocation from the Funds for a Member State shall correspond to 55 % of its individual
2007-2013 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to
the allocations from the Funds, excluding the allocations under the European territorial cooperation goal.
17. To address the effects of the economic crisis on Member States within the euro area on their level of prosperity, and
in order to boost growth and job creation in these Member States, the Structural Funds will provide the following
additional allocations:
(a) EUR 1 375 000 000 for the more developed regions of Greece;
(b) EUR 1 000 000 000 for Portugal, distributed as follows: EUR 450 000 000 for more developed regions, of which
EU 150 000 000 for Madeira, EUR 75 000 000 for the transition region and EUR 475 000 000 for the less
developed regions;
(c) EUR 100 000 000 for the Border, Midland and Western region of Ireland;
(d) EUR 1 824 000 000 for Spain, of which EUR 500 000 000 for Extremadura, EUR 1 051 000 000 for the tran
sition regions and EUR 273 000 000 for the more developed regions;
(e) EUR 1 500 000 000 for the less developed regions of Italy, out of which EUR 500 000 000 for non-urban areas.
18. In order to recognise the challenges posed by the situation of island Member States and the remoteness of certain
parts of the Union, Malta and Cyprus shall receive, after applying the method of calculation referred to in paragraph
16, an additional envelope of EUR 200 000 000 and EUR 150 000 000 respectively under the Investment for
growth and jobs goal and distributed as follows: one third for the Cohesion Fund and two thirds for the Structural
Funds.
The Spanish regions of Ceuta and Melilla shall be allocated an additional total envelope of EUR 50 000 000 under
the Structural Funds.

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The outermost region of Mayotte shall be allocated a total envelope of EUR 200 000 000 under the Structural Funds.
19. To facilitate the adjustment of certain regions either to changes in their eligibility status or to the long-lasting effects
of recent developments in their economy the following additional allocations are made:
(a) for Belgium EUR 133 000 000, out of which EUR 66 500 000 for Limburg and EUR 66 500 000 for the
transition regions of the Region of Wallonia;
(b) for Germany EUR 710 000 000, out of which EUR 510 000 000 for the former Convergence regions in the
transition regions' category and EUR 200 000 000 for the Leipzig region;
(c) notwithstanding paragraph 10, the less developed regions of Hungary will be allocated an additional envelope of
EUR 1 560 000 000, the less developed regions of the Czech Republic an additional envelope of
EUR 900 000 000 and the less developed region of Slovenia an additional envelope of EUR 75 000 000,
under the Structural Funds.
20. A total of EUR 150 000 000 will be allocated for the PEACE programme, of which EUR 106 500 000 for the United
Kingdom and EUR 43 500 000 for Ireland. That programme will be implemented as a cross-border cooperation
programme involving Northern Ireland and Ireland.
Additional adjustments in accordance with Article 92(2)
21. In addition to the amounts set out in Articles 91 and 92, Cyprus shall benefit from an additional allocation of
EUR 94 200 000 in 2014 and EUR 92 400 000 in 2015 to be added to its Structural Funds allocation.

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ANNEX VIII
METHODOLOGY CONCERNING THE SPECIFIC ALLOCATION FOR THE YEI REFERRED TO IN ARTICLE 91
I. The breakdown of the specific allocation for the YEI shall be determined in accordance with the following steps:
1. The number of young unemployed persons between the ages of 15-24 shall be identified in the eligible NUTS level
2 regions as defined in Article 16 of the ESF Regulation, namely NUTS level 2 regions that have youth
unemployment rates for young persons aged 15 to 24 of more than 25 % in 2012 and, for Member States
where the youth unemployment rate has increased by more than 30 % in 2012, regions that have youth
unemployment rates of more than 20 % in 2012 (the ‘eligible regions’).
2. The allocation corresponding to each eligible region shall be calculated on the basis of the ratio between the
number of young unemployed persons in the eligible region and the total number of young unemployed persons
referred to in point 1 in all eligible regions.
3. The allocation for each Member State shall be the sum of the allocations for each of its eligible regions.
II. The specific allocation for the YEI shall not be taken into account for the purpose of applying the capping rules set
out in Annex VII in relation to the allocation of the global resources.
III. For the determination of the specific allocation from the YEI to Mayotte, the youth unemployment rate and number
of young unemployed persons shall be determined on the basis of the latest available data at national level as long as
Eurostat data at NUTS level 2 are not available.
IV. The resources for the YEI may be revised upwards for the years 2016 to 2020 in the framework of the budgetary
procedure in accordance with Article 14 of Regulation (UE, Euratom) No 1311/2013. The breakdown by Member
State of the additional resources shall follow the same steps as applied for the initial allocation but shall refer to the
latest available annual data.

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ANNEX IX
METHODOLOGY FOR DETERMINING MINIMUM SHARE OF THE ESF
The additional percentage share to be added to the share of Structural Funds resources referred to in Article 92(4)
allocated in a Member State to the ESF which corresponds to the share of that Member State for the 2007-2013
programming period shall be determined as follows, based on employment rates (for persons between the ages of
20-64) of reference year 2012:
— where the employment rate is 65 % or less the share shall be increased by 1,7 percentage points;
— where the employment rate is above 65 % but not higher than 70 % the share shall be increased by 1,2 percentage
points;
— where the employment rate is above 70 % but not higher than 75 % the share shall be increased by 0,7 percentage
points;
— where the employment rate is above 75 %, no increase shall be required.
The total percentage share of a Member State after the addition shall not exceed 52 % of Structural Funds resources
referred to in Article 92(4).
For Croatia the share of Structural Funds resources, excluding the European Territorial Cooperation goal, allocated to the
ESF for the 2007-2013 programming period shall be the average share of convergence regions of those Member States
which acceded to the Union on or after 1 January 2004.

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ANNEX X
ADDITIONALITY
1. PUBLIC
OR
EQUIVALENT
STRUCTURAL
EXPENDITURE
In Member States in which less developed regions cover at least 65 % of the population, the figure on gross fixed
capital formation reported in the Stability and Convergence Programmes, prepared by Member States in accordance
with Regulation (EC) No 1466/97 to present their medium term budgetary strategy, will be used to determine public
or equivalent structural expenditure. The figure to be used shall be that reported in the context of the general
government balance and debt and related to general government budgetary prospects and shall be presented as a
percentage of GDP.
In those Member States in which less developed regions cover more than 15 % and less than 65 % of the population,
the total figure on gross fixed capital formation in the less developed regions will be used to determine public or
equivalent structural expenditure. It shall be reported in the same format as laid down in the first subparagraph.
2. VERIFICATION
Verifications of additionality in accordance with Article 95(5) are subject to the following rules:
2.1 Ex ante verification
(a) When a Member State submits a Partnership Agreement, it shall provide information on the planned profile of
expenditure in the format of Table 1.
Table 1
Expenditure of the General Government as a
share of GDP
2014 2015 2016 2017 2018 2019 2020
P51
X
X
X
X
X
X
X
(b) Member States, in which less developed regions cover more than 15 % and less than 65 % of the population,
shall also provide information on the planned profile of expenditure in those less developed regions in the
format of Table 2.
Table 2
2014 2015 2016 2017 2018 2019 2020
Gross Fixed Capital Formation of the
General Government in the less
developed regions as a share of GDP
X
X
X
X
X
X
X
(c) Member States shall provide to the Commission information on the main macroeconomic indicators and
forecasts underlying the level of public or equivalent structural expenditure.
(d) Member States, in which less developed regions cover more than 15 % and less than 65 % of the population,
shall also provide to the Commission information on the method used to estimate gross fixed capital formation
in those regions. For this purpose, Member States shall use regional level public investment data where available.
In the event that such data is not available, or in other duly justified cases, including where a Member State for
the period 2014-2020 has significantly changed the regional breakdown as defined in Regulation (EC)
No 1059/2003, gross fixed capital formation can be estimated by applying regional public expenditure indicators
or regional population to national level public investment data.
(e) Once there is agreement by the Commission and the Member State, Table 1 and, where applicable, Table 2 will
be included in the Partnership Agreement of the Member State concerned as the reference level of the public or
equivalent structural expenditure to be maintained in the years 2014-2020.

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2.2 Mid-term verification
(a) At the time of the mid-term verification, a Member State shall be deemed to have maintained the level of public
or equivalent structural expenditure if the annual average of expenditure in the years 2014-2017 is equal to or
higher than the reference level of expenditure set in the Partnership Agreement.
(b) Following the mid-term verification, the Commission may revise, in consultation with a Member State, the
reference level of public or equivalent structural expenditure in the Partnership Agreement if the economic
situation of the Member State has significantly changed from that estimated at the time of adoption of the
Partnership Agreement.
2.3 Ex post verification
At the time of the ex post verification, a Member State shall be deemed to have maintained the level of public or
equivalent structural expenditure if the annual average of expenditure in the years 2014-2020 is equal to or higher
than the reference level of expenditure set in the Partnership Agreement.
3. FINANCIAL
CORRECTION
RATES
FOLLOWING
EX
POST
VERIFICATION
Where the Commission decides to carry out a financial correction in accordance with Article 95(6), the rate of
financial correction shall be obtained by subtracting 3 % from the difference between the reference level in the
Partnership Agreement and the level achieved, expressed as a percentage of the reference level, and then dividing the
result by 10. The financial correction shall be determined by applying that rate of financial correction to the Funds'
contribution to the Member State concerned for the less developed regions for the full programming period.
If the difference between the reference level in the Partnership Agreement and the level achieved, expressed as a
percentage of the reference level in the Partnership Agreement, is 3 % or less, no financial correction shall be made.
The financial correction shall not exceed 5 % of the Funds' allocation to the Member State concerned for the less
developed regions for the full programming period.

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ANNEX XI
Ex ante conditionalities
PART I: Thematic ex ante conditionalities
Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
1. Strengthening research, ERDF:
1.1. Research and innovation: The — A national or regional smart
technological development
existence of a national or regional
specialisation strategy is in place
and innovation
smart specialisation strategy in line
that:
— All investment priorities under with the National Reform Program,
thematic objective no. 1.
to leverage private research and inno
(R&D target)
vation expenditure, which complies
— is based on a SWOT or similar
with the features of well-performing
analysis to concentrate resources
national or regional R&I systems.
on a limited set of research and
(referred to in point (1) of
innovation priorities;
the first paragraph of
Article 9)
— outlines measures to stimulate
private RTD investment;
— contains a monitoring mech
anism.
— A framework outlining available
budgetary resources for research
and innovation has been adopted.
ERDF:
1.2 Research and Innovation infra — An indicative multi-annual plan for
structure. The existence of a multi-
budgeting and prioritisation of
annual plan for budgeting and prio
investments linked to Union prior
— Enhancing research and inno ritisation of investments.
ities, and, where appropriate, the
vation (R&I) infrastructure and
European Strategy Forum on
capacities to develop R&I excel
Research Infrastructures (ESFRI) has
lence, and promoting centres of
been adopted.
competence, in particular those
of European interest.
2. Enhancing access to, ERDF:
2.1. Digital growth: A strategic policy — A strategic policy framework for
and use and quality of,
framework for digital growth to
digital growth, for instance, within
information and communi
stimulate affordable, good quality
the national or regional smart
cation technologies (ICT) — Developing ICT products and and interoperable ICT-enabled private
specialisation strategy is in place
(Broadband target)
services, e-commerce, and
and public services and increase
that contains:
enhancing demand for ICT.
uptake by citizens, including
vulnerable groups, businesses and
(referred to in point (2) of
public administrations including cross
— budgeting and prioritisation of
the first paragraph of — Strengthening ICT applications for border initiatives.
actions through a SWOT or
Article 9)
e-government, e-learning, e-
similar analysis consistent with
inclusion, e-culture and e-health.
the Scoreboard of the Digital
Agenda for Europe;
— an analysis of balancing support
for demand and supply of ICT
should have been conducted;

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— indicators to measure progress
of interventions in areas such
as digital literacy, e-inclusion,
e-accessibility, and progress of
e-health within the limits of
Article 168 TFEU which are
aligned, where appropriate,
with existing relevant sectoral
Union, national or regional
strategies;
— assessment of needs to reinforce
ICT capacity-building.
ERDF:
2.2. Next Generation Network (NGN) — A national or regional NGN Plan is
Infrastructure: The existence of
in place that contains:
national or regional NGN Plans
which take account of regional
— Extending broadband deployment actions in order to reach the Union
and the roll-out of high-speed high-speed Internet access targets,
— a plan of infrastructure
networks and supporting the focusing on areas where the market
investments based on an
adoption of emerging technologies fails to provide an open infrastructure
economic analysis taking
and networks for the digital at an affordable cost and of a quality
account of existing private and
economy.
in line with the Union competition
public infrastructures and
and State aid rules, and to provide
planned investments;
accessible services to vulnerable
groups.
— sustainable investment models
that enhance competition and
provide access to open,
affordable, quality and future-
proof infrastructure and
services;
— measures to stimulate private
investment.
3. Enhancing the competi ERDF:
3.1. Specific actions have been carried — The specific actions are:
tiveness of small and
out to underpin the promotion of
medium-sized enterprises
entrepreneurship taking into account
(SMEs)
the Small Business Act (SBA).
— Promoting entrepreneurship, in
— measures have been put in place
particular by facilitating the
with the objective of reducing
economic exploitation of new
the time and cost involved in
(referred to in point (3) of
ideas and fostering the creation
setting-up a business taking
the first paragraph of
of new firms, including through
account of the targets of the
Article 9)
business incubators.
SBA;
— Supporting the capacity of SMEs
— measures have been put in place
to grow in regional, national and
with the objective of reducing
international market, and to
the time needed to get licenses
engage in innovation processes.
and permits to take up and
perform the specific activity of
an enterprise taking account of
the targets of the SBA;

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— a mechanism is in place to
monitor the implementation of
the measures of the SBA which
have been put in place and
assess the impact on SMEs.
4. Supporting the shift ERDF + Cohesion Fund:
4.1. Actions have been carried out to — The actions are:
towards a low-carbon
promote cost-effective improvements
economy in all sectors
of energy end use efficiency and
— Supporting energy efficiency, cost-effective investment in energy
— measures to ensure minimum
smart energy management and efficiency when constructing or reno
requirements are in place
(referred to in point (4) of
renewable energy use in public vating buildings.
related to the energy
the first paragraph of
infrastructure, including in public
performance of buildings
Article 9)
buildings, and in the housing
consistent with Article 3,
sector.
Article 4 and Article 5 of
Directive 2010/31/EU of the
European Parliament and of
the Council ( 1 );
— measures necessary to establish
a system of certification of the
energy performance of buildings
consistent with Article 11 of
Directive 2010/31/EU;
— measures to ensure strategic
planning on energy efficiency,
consistent with Article 3 of
Directive 2012/27/EU of the
European Parliament and of
the Council ( 2 );
— measures
consistent
with
Article 13 of Directive
2006/32/EC of the European
Parliament and of the Coun
cil ( 3 ) on energy end-use effi
ciency and energy services to
ensure the provision to final
customers of individual meters
in so far as it is technically
possible, financially reasonable
and proportionate in relation
to the potential energy savings.
ERDF + Cohesion Fund:
4.2. Actions have been carried out to — The actions are:
promote high-efficiency co-generation
of heat and power.
— Promoting the use of high-effi
— Support for co-generation is
ciency co-generation of heat and
based on useful heat demand
power based on useful demand.
and primary energy savings
consistent with Article 7(1)
and points (a) and (b) of
Article 9(1) of Directive
2004/8/EC, Member States or
their competent bodies have
evaluated the existing legislative
and regulatory framework with
regard to authorisation
procedures or other procedures
in order to:

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Thematic objectives Investment
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ante
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for
fulfilment
(a) encourage the design of co-
generation units to match econ
omically justifiable demands for
useful heat output and avoid
production of more heat than
useful heat; and
(b) reduce the regulatory and non-
regulatory barriers to an
increase in co-generation.
ERDF + Cohesion Fund:
4.3. Actions have been carried out to — Transparent support schemes,
promote the production and priority in grid access or guaranteed
distribution of renewable energy
access and priority in dispatching,
sources ( 4 ).
as well as standard rules relating
to the bearing and sharing of costs
— Promoting the production and
of technical adaptations which have
distribution of energy derived
been made public are in place
from renewable sources.
consistent with Article 14(1),
Article 16(2) and 16(3) of
Directive 2009/28/EC of the
European Parliament and of the
Council ( 4 ).
— A Member State has adopted a
national renewable energy action
plan consistent with Article 4 of
Directive 2009/28/EC.
5. Promoting
climate ERDF + Cohesion Fund:
5.1. Risk prevention and risk — A national or regional risk
change adaptation, risk
management: the existence of assessment with the following
prevention and
national or regional risk assessments
elements shall be in place:
management
for disaster management. taking into
account climate change adaptation
— Promoting investment to address
specific risks, ensuring disaster
resilience and developing disaster
— a description of the process,
(Climate change target)
management systems.
methodology, methods, and
(referred to in point (5) of
non-sensitive data used for risk
the first paragraph of
assessment as well as of the
Article 9)
risk-based criteria for the prio
ritisation of investment;
— a description of single-risk and
multi-risk scenarios;
— taking into account, where
appropriate, national climate
change adaptation strategies.

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
6. Preserving
and ERDF + Cohesion Fund:
6.1. Water sector: The existence of a) — In sectors supported by the ERDF
protecting the
a water pricing policy which provides
and the Cohesion Fund, a Member
environment and
adequate incentives for users to use
State has ensured a contribution of
promoting resource
water resources efficiently and b) an
the different water uses to the
efficiency
adequate contribution of the different
recovery of the costs of water
water uses to the recovery of the costs
services by sector consistent with
of water services at a rate determined
the first indent of Article 9(1) of
— Investing in the water sector to in the approved river basin Directive 2000/60/EC having
meet the requirements of the management plan for investment regard, where appropriate, to the
Union's environmental acquis and supported by the programmes.
social, environmental and
to address needs, identified by the
economic effects of the recovery
(referred to in point (6)
Member States for investment that
as well as the geographic and
of the first paragraph
goes beyond those requirements.
climatic conditions of the region
of Article 9)
or regions affected.
— The adoption of a river basin
management plan for the river
basin district consistent with
Article 13 of Directive 2000/60/EC
ERDF + Cohesion Fund:
6.2. Waste sector: Promoting econ — An implementation report as
omically and environmentally requested by Article 11(5) of
sustainable investments in the waste
Directive 2008/98/EC has been
sector particularly through the devel
submitted to the Commission on
opment of waste management plans
progress towards meeting the
consistent with Directive 2008/98/EC,
targets set out in Article 11 of
and with the waste hierarchy.
Directive 2008/98/EC.
— Investing in the waste sector to
meet the requirements of the
Union's environmental acquis and
to address needs, identified by the
Member States, for investment that
goes beyond those requirements.
— The existence of one or more waste
management plans as required
under Article 28 of Directive
2008/98/EC;
— The existence of waste prevention
programmes, as required under
Article 29 of Directive 2008/98/EC;
— Necessary measures to achieve the
targets on preparation for re-use
and recycling by 2020 consistent
with Article 11(2) of Directive
2008/98/EC have been adopted.

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
7. Promoting sustainable ERDF + Cohesion Fund:
7.1. Transport: The existence of a — The existence of a comprehensive
transport and removing
comprehensive plan or plans or
transport plan or plans or
bottlenecks in key
framework or frameworks for framework or frameworks for
network infrastructures
transport investment in accordance
transport investment which
with the Member States' institutional
complies with legal requirements
— Supporting a multimodal Single set-up (including public transport at
for strategic environmental
European Transport Area by regional and local level) which
assessment and sets out:
investing in the TEN-T.
supports infrastructure development
(referred to in point (7) of
and improves connectivity to the
the first paragraph of
TEN-T comprehensive and core
Article 9)
networks.
— the contribution to the single
— Developing and rehabilitating
European Transport Area
comprehensive, high quality and
consistent with Article 10 of
interoperable railway systems, and
Regulation (EU) No 1315/2013
promoting noise-reduction
of the European Parliament and
measures.
of the Council
( 5 ), including
priorities for investments in:
— Developing and improving envi
ronmentally-friendly (including
— the core TEN-T network and the
low-noise) and low-carbon
comprehensive network where
transport systems, including
investment from the ERDF and
inland waterways and maritime
the Cohesion Fund is envisaged;
transport, ports, multimodal links
and
and airport infrastructure, in order
to promote sustainable regional
and local mobility.
— secondary connectivity;
ERDF:
— a realistic and mature pipeline
for projects for which support
from the ERDF and the
— Enhancing regional mobility by
Cohesion Fund is envisaged;
connecting secondary and tertiary
nodes to TEN-T infrastructure,
including multimodal nodes.
— Measures to ensure the capacity of
intermediary bodies and bene
ficiaries to deliver the project pipe
line.
ERDF + Cohesion Fund:
7.2. Railway: The existence within the — The existence of a section on
comprehensive transport plan or plans
railway development within the
or framework or frameworks of a
transport plan or plans or
specific section on railway devel
framework or frameworks as set
opment in accordance with the
out above which complies with
— Supporting a multimodal Single Member States' institutional set-up
legal requirements for strategic
European Transport Area by (including concerning public environmental assessment (SEA)
investing in the TEN-T.
transport at regional and local level)
and sets out a realistic and mature
which supports infrastructure devel
project pipeline (including a
opment and improves connectivity to
timetable and budgetary frame
the TEN-T comprehensive and core
work);
networks. The investments cover
— Developing and rehabilitating mobile assets, interoperability and — Measures to ensure the capacity of
comprehensive, high quality and capacity- building.
intermediary bodies and bene
interoperable railway systems, and
ficiaries to deliver the project pipe
promoting noise-reduction
line.
measures.

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L 347/444
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Official Journal of the European Union
20.12.2013
Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— Developing and improving envi
ronmentally-friendly (including
low-noise) and low-carbon
transport systems, including
inland waterways and maritime
transport, ports, multimodal links
and airport infrastructure, in order
to promote sustainable regional
and local mobility.
ERDF:
— Enhancing regional mobility by
connecting secondary and tertiary
nodes to TEN-T infrastructure,
including multimodal nodes.
ERDF + Cohesion Fund:
7.3. Other modes of transport, — The existence of a section on
including inland-waterways and inland-waterways and maritime
— Supporting a multimodal Single maritime transport, ports, multimodal
transport, ports, multimodal links
European Transport Area by links and airport infrastructure: the
and airport infrastructure within
investing in the TEN-T.
existence within the comprehensive
the transport plan or plans or
transport plan or plans or framework or frameworks which:
framework or frameworks of a
— Developing and rehabilitating specific section on inland-waterways
comprehensive, high quality and
— complies
with
legal
and maritime transport, ports,
interoperable railway systems, and
requirements for strategic envi
multimodal links and airport infra
promoting noise-reduction
ronmental assessment;
structure, which contribute to
measures.
improving connectivity to the TEN-T
comprehensive and core networks and
— sets out a realistic and mature
— Developing and improving envi to promoting sustainable regional and
project pipeline (including a
ronmentally-friendly (including
local mobility.
timetable and budgetary frame
low-noise) and low-carbon
work);
transport systems, including
inland waterways and maritime
— Measures to ensure the capacity of
transport, ports, multimodal links
intermediary bodies and bene
and airport infrastructure, in order
ficiaries to deliver the project pipe
to promote sustainable regional
line.
and local mobility.
ERDF:
— Enhancing regional mobility
through connecting secondary
and tertiary nodes to TEN-T infra
structure, including multimodal
nodes.
ERDF:
7.4 Development of smart energy — Comprehensive plans describing the
distribution, storage and transmission
national energy infrastructure
— Improving energy efficiency and systems.
priorities are in place that are:
security of supply through the
development of smart energy The existence of comprehensive plans
— in accordance with Article 22 of
distribution, storage and trans for investments in smart energy infra
Directive 2009/72/EC and of
mission systems and through the structure, and of regulatory measures,
Directive 2009/73/EC, where
integration of distributed
which contribute to improving energy
applicable, and
generation from renewable
efficiency and security of supply
sources.

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Thematic objectives Investment
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ante
conditionality Criteria
for
fulfilment
— consistent with the relevant
regional investment plans
under Article 12 and with the
Union-wide ten-year network
development plan in accordance
with point (b) of Article 8(3) of
Regulation (EC) No 714/2009
of the European Parliament
and of the Council ( 6 ) and with
Regulation (EC) No 715/2009
of the European Parliament
and of the Council ( 7 ), and
— compatible with Article 3(4) of
Regulation (EU) No 347/2013
of the European Parliament
and of the Council ( 8 );.
— Those plans shall contain:
— a realistic and mature project
pipeline for projects for which
support from the ERDF is
envisaged;
— measures to achieve the
objectives of social and
economic cohesion and envi
ronmental protection, in line
with Article 3(10) of Directive
2009/72/EC and Article 3(7) of
Directive 2009/73/EC;
— measures to optimise the use of
energy and promote energy effi
ciency, in line with Article 3(11)
of Directive 2009/72/EC and
Article 3(8) of Directive
2009/73/EC.
8. Promoting sustainable ESF:
8.1. Active labour market policies are — Employment services have the
and quality employment
designed and delivered in the light of
capacity to, and do, deliver:
and supporting labour
the Employment guidelines.
mobility
— Access to employment for job-
seekers and inactive people,
— personalised services and active
(Employment target)
including the long-term
and preventive labour market
unemployed and people far from
measures at an early stage,
the labour market, also through
which are open to all jobseekers
(referred to in point (8) of
local employment initiatives and
while focusing on people at
the first paragraph of
support for labour mobility.
highest risk of social exclusion,
Article 9)
including people from margi
nalised communities;

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L 347/446
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Official Journal of the European Union
20.12.2013
Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— comprehensive and transparent
information on new job
vacancies and employment
opportunities taking into
account the changing needs of
the labour market.
— Employment services have set up
formal or informal cooperation
arrangements with relevant stake
holders.
ESF:
8.2. Self-employment,
entrepre — A strategic policy framework for
neurship and business creation: the
inclusive start-up support is in
existence of a strategic policy
place with the following elements:
— Self employment, entrepreneurship framework for inclusive start-up.
and business creation including
innovative micro, small and
— measures have been put in place
medium-sized enterprises.
with the objective of reducing
the time and cost involved in
setting up a business, taking
ERDF:
account of the targets of the
SBA;
— Supporting the development of
business incubators and
— measures have been put in place
investment support for self-
with the objective of reducing
employment, micro-enterprises
the time needed to get licenses
and business creation.
and permits to take up and
perform the specific activity of
an enterprise, taking account of
the targets of the SBA;
— actions linking suitable business
development services and
financial services (access to
capital), including reaching out
to disadvantaged groups, areas,
or both, where needed.
ESF:
8.3. Labour market institutions are — Actions to reform employment
modernised and strengthened in the
services, aiming at providing them
light of the Employment Guidelines;
with the capacity to deliver:
— Modernisation of labour market
institutions, such as public and
private employment services, and Reforms of labour market institutions
— personalised services and active
improving the matching of will be preceded by a clear strategic
and preventive labour market
labour market needs, including policy framework and ex ante
measures at an early stage,
through actions that enhance assessment including with regard to
which are open to all jobseekers
transnational labour mobility as the gender dimension
while focusing on people at
well as through mobility schemes
highest risk of social exclusion,
and better cooperation between
including people from margi
institutions and relevant stake
nalised communities;
holders.
— comprehensive and transparent
ERDF:
information on new job
vacancies and employment
opportunities taking into
— Investing in infrastructure for
account the changing needs of
employment services.
the labour market.

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— Reform of employment services will
include the creation of formal or
informal cooperation networks
with relevant stakeholders.
ESF:
8.4. Active and healthy ageing: Active — Relevant stakeholders are involved
ageing policies are designed in the
in the design and follow-up of
light of the Employment Guidelines
active ageing policies with a view
to retaining elderly workers on the
— Active and healthy ageing.
labour market and promoting their
employment;
— A Member State has measures in
place to promote active ageing.
ESF:
8.5. Adaptation of workers, enter — Instruments are in place to support
prises and entrepreneurs to change:
social partners and public auth
The existence of policies aimed at
orities to develop and monitor
favouring anticipation and good
proactive approaches towards
— Adaptation of workers, enterprises management of change and restruc
change and restructuring which
and entrepreneurs to change.
turing.
include measures:
— to promote anticipation of
change;
— to promote the preparation and
management of the restruc
turing process.
ESF:
8.6. The existence of a strategic policy — A strategic policy framework for
framework for promoting youth
promoting youth employment is
employment including through the
in place that:
implementation of the Youth Guar
— Sustainable integration into the antee.
labour market of young people,
in particular those not in
— is based on evidence that
employment, education or
measures the results for young
training, including young people This ex ante conditionality applies
people not in employment,
at risk of social exclusion and only for implementation of the YEI
education or training and that
young people from marginalised
represents a base to develop
communities, including through
targeted policies and monitor
the implementation of the Youth
developments;
Guarantee.
— identifies the relevant public
authority in charge of
managing youth employment
measures and coordinating part
nerships across all levels and
sectors;
— involves stakeholders that are
relevant for addressing youth
unemployment;
— allows early intervention and
activation;

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Official Journal of the European Union
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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
— comprises supportive measures
for access to employment,
enhancing skills, labour
mobility and sustainable inte
gration of young people not in
employment, education or
training into the labour market.
9. Promoting
social ESF:
9.1. The existence and the implemen — A national strategic policy
inclusion, combating
tation of a national strategic policy
framework for poverty reduction,
poverty and any
framework for poverty reduction
aiming at active inclusion, is in
discrimination
aiming at the active inclusion of
place that:
people excluded from the labour
market in the light of the
Employment guidelines.
— Active inclusion, including with a
view to promoting equal oppor
tunities and active participation,
(poverty target)
and improving employability.
— provides a sufficient evidence
base to develop policies for
poverty reduction and monitor
developments;
(referred to in point (9) ERDF:
of the first paragraph
of Article 9)
— contains measures supporting
the achievement of the national
poverty and social exclusion
target (as defined in the
— Investing in health and social
National Reform Programme),
infrastructure which contributes
which includes the promotion
to national, regional and local
of sustainable and quality
development, reducing inequalities
employment opportunities for
in terms of health status,
people at the highest risk of
promoting social inclusion
social exclusion, including
through improved access to
people from marginalised
social, cultural and recreational
communities;
services and the transition from
institutional to community-based
services.
— involves relevant stakeholders in
combating poverty;
— Providing support for physical,
economic and social regeneration
of deprived communities in
urban and rural areas.
— depending on the identified
needs, includes measures for
the shift from institutional to
community based care;
— Upon request and where justified,
relevant stakeholders will be
provided with support for
submitting project applications and
for implementing and managing the
selected projects.

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
ESF:
9.2. A national Roma inclusion — A national Roma inclusion strategic
strategic policy framework is in place
policy framework is in place that:
— Socio-economic integration of
marginalised communities such as
— sets achievable national goals
the Roma.
for Roma integration to bridge
the gap with the general popu
lation. These targets should
address the four EU Roma inte
gration goals relating to access
ERDF:
to education, employment,
healthcare and housing;
— Investing in health and social
infrastructure which contributes
— identifies where relevant those
to national, regional and local
disadvantaged micro-regions or
development, reducing inequalities
segregated neighbourhoods,
in terms of health status,
where communities are most
promoting social inclusion
deprived, using already
through improved access to
available socio-economic and
social, cultural and recreational
territorial indicators (i.e. very
services and the transition from
low educational level, long-
institutional to community-based
term unemployment, etc);
services.
— includes strong monitoring
— Providing support for physical,
methods to evaluate the impact
economic and social regeneration
of Roma integration actions and
of deprived communities in
a review mechanism for the
urban and rural areas.
adaptation of the strategy;
— Investing in education, training
— is designed, implemented and
and vocational training for skills
monitored in close cooperation
and lifelong learning by
and continuous dialogue with
developing education and training
Roma civil society, regional
infrastructure.
and local authorities.
— Upon request and where justified,
relevant stakeholders will be
provided with support for
submitting project applications and
for implementing and managing the
selected projects.
ESF:
9.3. Health: The existence of a — A national or regional strategic
national or regional strategic policy
policy framework for health is in
framework for health within the
place that contains:
limits of Article 168 TFEU ensuring
economic sustainability.
— Enhancing access to affordable,
sustainable and high-quality
services, including health care and
— coordinated
measures
to
social services of general interest.
improve access to health
services;

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L 347/450
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Official Journal of the European Union
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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
ERDF:
— measures to stimulate efficiency
in the health sector, through
deployment of service delivery
models and infrastructure;
— Investing in health and social
infrastructure which contributes
to national, regional and local
development, reducing inequalities
— a monitoring and review
in terms of health status,
system.
promoting social inclusion
through improved access to
social, cultural and recreational
services and the transition from
institutional to community-based
— A Member State or region has
services.
adopted a framework outlining
available budgetary resources on
an indicative basis and a cost-
effective concentration of resources
on prioritised needs for health care.
10. Investing in education, ESF:
10.1. Early school leaving: The — A system for collecting and
training and vocational
existence of a strategic policy
analysing data and information on
training for skills and
framework to reduce early school
ESL at relevant levels is in place
lifelong learning
leaving (ESL) within the limits of
that:
Article 165 TFEU.
— Reducing and preventing early
school-leaving and promoting
equal access to good quality
(Education target)
early-childhood, primary and
— provides a sufficient evidence-
secondary education, including
base to develop targeted
formal, non-formal and informal
policies and monitors devel
learning pathways for reintegrating
opments.
into education and training.
(referred to in point (10)
of the first paragraph of
Article 9)
— A strategic policy framework on
ERDF:
ESL is in place that:
— Investing in education, training
— is based on evidence;
and vocational training for skills
and lifelong learning by
developing education and training
infrastructure.
— covers relevant educational
sectors including early
childhood development, targets
in particular vulnerable groups
that are most at risk of ESL
including people from margi
nalised communities, and
addresses prevention, inter
vention and compensation
measures;
— involves all policy sectors and
stakeholders that are relevant
to addressing ESL.

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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
ESF:
10.2. Higher education: the existence — A national or regional strategic
of a national or regional strategic
policy framework for tertiary
policy framework for increasing
education is in place with the
tertiary education attainment, quality
following elements:
— Improving the quality and effi and efficiency within the limits of
ciency of, and access to, tertiary Article 165 TFEU.
and equivalent education with a
view to increasing participation
— where necessary, measures to
and attainment levels, especially
increase participation and
for disadvantaged groups.
attainment that:
ERDF:
— increase higher education
participation among low
income groups and other
under-represented groups
— Investing in education, training
with special regard to
and vocational training for skills
disadvantaged people,
and lifelong learning by
including people from
developing education and training
marginalised communities;
infrastructure.
— reduce drop-out rates/
improve completion rates;
— encourage
innovative
content and programme
design;
— measures to increase employa
bility and entrepreneurship that:
— encourage the development
of
"transversal skills",
including entrepreneurship
in relevant higher education
programmes;
— reduce gender differences in
terms of academic and voca
tional choices.
ESF:
10.3. Lifelong learning (LL): The — A national or regional strategic
existence of a national and/or
policy framework for lifelong
regional strategic policy framework
learning is in place that contains
for lifelong learning within the limits
measures:
— Enhancing equal access to lifelong of Article 165 TFEU.
learning for all age groups in
formal, non-formal and informal
settings, upgrading the knowledge,
— to support the developing and
skills and competences of the
linking services for LL,
workforce, and promoting flexible
including their implementation
learning pathways including
and skills upgrading (i.e. vali
through career guidance and vali
dation, guidance, education and
dation of acquired competences.
training) and providing for the
involvement of, and partnership
with relevant stakeholders;

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L 347/452
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Official Journal of the European Union
20.12.2013
Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
ERDF:
— for the provision of skills devel
— Investing in education, training
opment for various target groups
and vocational training for skills
where these are identified as
and lifelong learning by
priorities in national or regional
developing education and training
strategic policy frameworks (for
infrastructure.
example young people in vocational
training, adults, parents returning to
the labour market, low skilled and
older workers, migrants and other
disadvantaged groups, in particular
people with disabilities);
— to widen access to LL including
through efforts to effectively
implement transparency tools (for
example the European Qualifi
cations Framework, National
Qualifications Framework,
European Credit system for Voca
tional Education and Training,
European Quality Assurance in
Vocational Education and Training);
— to improve the labour market
relevance of education and training
and to adapt it to the needs of
identified target groups (for
example young people in vocational
training, adults, parents returning to
the labour market, low-skilled and
older workers, migrants and other
disadvantaged groups, in particular
people with disabilities).
ESF:
10.4. The existence of a national or — A national or regional strategic
regional strategic policy framework
policy framework is in place for
for increasing the quality and effi
increasing the quality and efficiency
ciency of VET systems within the
of VET systems within the limits of
limits of Article 165 TFEU.
Article 165 TFEU which includes
measures for the following:
— Improving the labour market
relevance of education and
training systems, facilitating the
transition from education to
work, and strengthening voca
tional education and training
(VET) systems and their quality,
including through mechanisms
for skills anticipation, adaptation
of curricula and the establishment
and development of work-based
learning systems, including dual
learning systems and appren
ticeship schemes.

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EN
20.12.2013 Official
Journal
of
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European
Union L
347/453
Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
ERDF:
— to improve the labour market
relevance of VET systems in
close cooperation with relevant
stakeholders including through
mechanisms for skills antici
pation, adaptation of curricula
and the strengthening of work-
— Investing in education, training
based learning provision in its
and vocational training for skills
different forms;
and lifelong learning by
developing education and training
infrastructure
— to increase the quality and
attractiveness of VET including
through establishing a national
approach for quality assurance
for VET (for example in line
with the, European Quality
Assurance Reference
Framework for Vocational
Education and Training) and
implementing the transparency
and recognition tools, for
example European Credit
system for Vocational
Education and Training.
(ECVET).
11. Enhancing institutional ESF:
— The existence of a strategic policy — A strategic policy framework for
capacity of public auth
framework for reinforcing the
reinforcing a Member State's
orities and stakeholders
Member States' administrative effi
public authorities' administrative
and efficient public
ciency including public adminis
efficiency and their skills with the
administration
— Investment in institutional capacity
tration reform
following elements are in place
and in the efficiency of public
and in the process of being imple
administrations and public
mented:
services at the national, regional
(referred to in point
and local levels with a view to
(11) of the first reforms, better regulation and
paragraph of Article 9)
good governance.
— an analysis and strategic
planning of legal, organisational
and/or procedural reform
actions;
ERDF:
— the development of quality
— Enhancing institutional capacity of
management systems;
public authorities and stakeholders
and efficient public administration
through actions to strengthen the
institutional capacity and the effi
— integrated actions for simplifi
ciency of public administrations
cation and rationalisation of
and public services related to the
administrative procedures;
implementation of the ERDF, and
in support of actions under the
ESF to strengthen the institutional
capacity and the efficiency of
— the development and implemen
public administration.
tation of human resources
strategies and policies covering
the main gaps identified in this
field;
— the development of skills at all
levels of the professional
hierarchy within public auth
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Thematic objectives Investment
priorities Ex
ante
conditionality Criteria
for
fulfilment
Cohesion Fund:
— the development of procedures
and tools for monitoring and
evaluation.
— Enhancing institutional capacity of
public authorities and stakeholders
and efficient public administration
through actions to strengthen the
institutional capacity and the effi
ciency of public administrations
and public services related to the
implementation of the Cohesion
Fund.
( 1 ) Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings (OJ L 153, 18.6.2010, p. 13).
( 2 ) Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU
and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315, 14.11.2012, p. 1).
( 3 ) Directive 2006/32/EC of the European Parliament and of the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive
93/76/EEC (OJ L 114, 27.4.2006, p. 64).
( 4 ) Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and
subsequently repealing Directives 2001/77/EC and 2003/30/EC (OJ L 140, 5.6.2009, p. 16).
( 5 ) Regulation (EU) No 1315/2013 of the European Parliament and of the Council of 11 December 2013 on Union guidelines for the development of the trans-European
transport network and repealing Decision No 661/2010/EU (OJ L 348, 20.12.2013, p. 1).
( 6 ) Regulation (EC) No 714/2009 of the European Parliament and of the Council of 13 July 2009 on conditions for access to the network for cross-border exchanges in
electricity and repealing Regulation (EC) No 1228/2003 (OJ L 211, 14.8.2009, p. 15).
( 7 ) Regulation (EC) No 715/2009 of the European Parliament and of the Council of 13 July 2009 on conditions for access to the natural gas transmission networks and
repealing Regulation (EC) No 1775/2005 (OJ L 211, 14.8.2009, p. 36).
( 8 ) Regulation (EU) No 347/2013 of the European Parliament and of the Council of 17 April 2013 on guidelines for trans-European energy infrastructure and repealing
Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009 (OJ L 115, 25.4.2013, p. 39).
PART II: General ex ante conditionalities
Area Ex
ante
conditionality Criteria
for
fulfilment
1. Anti-discrimination The
existence
of
administrative
capacity
for
the
imple — Arrangements in accordance with the institutional and
mentation and application of Union anti-discrimination
legal framework of Member States for the involvement
law and policy in the field of ESI Funds
of bodies responsible for the promotion of equal
treatment of all persons throughout the preparation
and implementation of programmes, including the
provision of advice on equality in ESI fund-related
activities;
— Arrangements for training for staff of the authorities
involved in the management and control of the ESI
Funds in the fields of Union anti-discrimination law
and policy.
2. Gender The
existence
of
administrative
capacity
for
the
imple — Arrangements in accordance with the institutional and
mentation and application of Union gender equality
legal framework of Member States for the involvement
law and policy in the field of ESI Funds
of bodies responsible for gender equality throughout
the preparation and implementation of programmes,
including the provision of advice on gender equality
in ESI Fund-related activities;
— Arrangements for training for staff of the authorities
involved in the management and control of the ESI
Funds in the fields of Union gender equality law and
policy as well as on gender mainstreaming.

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Area Ex
ante
conditionality Criteria
for
fulfilment
3. Disability The
existence
of
administrative
capacity
for
the
imple — Arrangements in accordance with the institutional and
mentation and application of the United Nations
legal framework of Member States for the consultation
Convention on the rights of persons with disabilities
and involvement of bodies in charge of protection of
(UNCRPD) in the field of ESI Funds in accordance with
rights of persons with disabilities or representative
Council Decision 2010/48/EC ( 1 )
organisations of persons with disabilities and other
relevant stakeholders throughout the preparation and
implementation of programmes;
— Arrangements for training for staff of the authorities
involved in the management and control of the ESI
Funds in the fields of applicable Union and national
disability law and policy, including accessibility and the
practical application of the UNCRPD as reflected in
Union and national legislation, as appropriate;
— Arrangements to ensure monitoring of the implemen
tation of Article 9 of the UNCRPD in relation to the
ESI Funds throughout the preparation and the imple
mentation of the programmes.
4. Public procurement The
existence
of
arrangements
for
the
effective
appli — Arrangements for the effective application of Union
cation of Union public procurement law in the field of
public procurement rules through appropriate mech
the ESI Funds.
anisms;
— Arrangements which ensure transparent contract
award procedures;
— Arrangements for training and dissemination of
information for staff involved in the implementation
of the ESI funds;
— Arrangements to ensure administrative capacity for
implementation and application of Union public
procurement rules.
5. State aid The
existence
of
arrangements
for
the
effective
appli — Arrangements for the effective application of Union
cation of Union State aid rules in the field of the ESI
State aid rules;
Funds.
— Arrangements for training and dissemination of
information for staff involved in the implementation
of the ESI funds;
— Arrangements to ensure administrative capacity for
implementation and application of Union State aid
rules.
6. Environmental legislation The existence of arrangements for the effective appli — Arrangements for the effective application of Directive
relating to Environmental cation of Union environmental legislation related to
2011/92/EU of the European Parliament and of the
Impact Assessment (EIA) EIA and SEA.
Council ( 2 ) (EIA) and of Directive 2001/42/EC of the
and Strategic Environ
European Parliament and of the Council ( 3 ) (SEA);
mental Assessment (SEA)
— Arrangements for training and dissemination of
information for staff involved in the implementation
of the EIA and SEA Directives;
— Arrangements to ensure sufficient administrative
capacity.

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Area Ex
ante
conditionality Criteria
for
fulfilment
7. Statistical systems and The existence of a statistical basis necessary to undertake — Arrangements for timely collection and aggregation of
result indicators
evaluations to assess the effectiveness and impact of the
statistical data with the following elements are in place:
programmes.
— the identification of sources and mechanisms to
The existence of a system of result indicators necessary to
ensure statistical validation;
select actions, which most effectively contribute to
desired results, to monitor progress towards results and
to undertake impact evaluation.
— arrangements for publication and public availability
of aggregated data;
— An effective system of result indicators including:
— the selection of result indicators for each
programme providing information on what
motivates the selection of policy actions financed
by the programme;
— the establishment of targets for these indicators;
— the consistency of each indicator with the
following requisites: robustness and statistical vali
dation, clarity of normative interpretation, respon
siveness to policy, timely collection of data;
— Procedures in place to ensure that all operations
financed by the programme adopt an effective system
of indicators.
( 1 ) Council Decision of 26 November 2009 concerning the conclusion, by the European Community, of the United Nations Convention on the Rights of Persons with
Disabilities, (OJ L 23, 27.1.2010, p. 35)
( 2 ) Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the
environment (OJ L 26, 28.1.2012, p. 1).
( 3 ) Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the
environment
(OJ L 197, 21.7.2001, p. 30).

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ANNEX XII
INFORMATION AND COMMUNICATION ON SUPPORT FROM THE FUNDS
1. LIST
OF
OPERATIONS
The list of operations referred to in Article 115(2) shall contain, in at least one of the official languages of the
Member State, the following data fields:
— beneficiary name (only of legal entities; no natural persons shall be named);
— operation name;
— operation summary;
— operation start date;
— operation end date (expected date for physical completion or full implementation of the operation);
— total eligible expenditure allocated to the operation;
— Union co-financing rate, as per priority axis;
— operation postcode; or other appropriate location indicator;
— country;
— name of category of intervention for the operation in accordance with point (b) (vi) of the first subparagraph of
Article 96(2);
— date of last update of the list of operations.
The headings of the data fields shall be also provided in at least one other official language of the Union.
2. INFORMATION
AND
COMMUNICATION
MEASURES
FOR
THE
PUBLIC
The Member State, the managing authority and the beneficiaries shall take the steps necessary to provide information
to, and communicate with, the public on operations supported by an operational programme in accordance with
this Regulation.
2.1. Responsibilities of the Member State and the managing authority
1. The Member State and the managing authority shall ensure that the information and communication measures
are implemented in accordance with the communication strategy and that those measures aim for the widest
possible media coverage using various forms and methods of communication at the appropriate level.
2. The Member State or the managing authority shall be responsible for at least the following information and
communication measures:
(a) organising a major information activity publicising the launch of the operational programme or programmes,
even prior to the approval of the relevant communication strategies;
(b) organising one major information activity a year which promotes the funding opportunities and the strategies
pursued and presents the achievements of the operational programme or programmes, including, where
relevant, major projects, joint action plans and other project examples;
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(d) publishing electronically the list of operations in accordance with Section 1 of this Annex;
(e) giving examples of operations, by operational programme, on the single website or on the operational
programme's website that is accessible through the single website portal; the examples should 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, when appropriate, its
main achievements, on the single website or on the operational programme's website that is accessible
through the single website portal.
3. The managing authority shall involve in information and communication measures, in accordance with national
laws and practices, the following bodies where appropriate:
(a) the partners referred to in Article 5;
(b) information centres on Europe, as well as Commission representation offices, and information offices of the
European Parliament in the Member States;
(c) educational and research institutions.
These bodies shall widely disseminate the information described in Article 115(1).
2.2. Responsibilities of the beneficiaries
1. All information and communication measures provided by the beneficiary shall acknowledge support from the
Funds to the operation by displaying:
(a) the Union emblem in accordance with the technical characteristics laid down in the implementing act
adopted by the Commission under Article 115(4), together with a reference to the Union;
(b) a reference to the Fund or Funds supporting the operation.
Where an information or communication measure relates to an operation or to several operations co-financed by
more than one Fund, the reference provided for in point (b) may be replaced by a reference to the ESI Funds.
2. During implementation of an operation, the beneficiary shall inform the public about the support obtained from
the Funds by:
(a) providing on the beneficiary's website, where such a website exists, a short description of the operation,
proportionate to the level of support, including its aims and results, and highlighting the financial support
from the Union;
(b) placing, for operations not falling under points 4 and 5, at least one poster with information about the
project (minimum size A3), including the financial support from the Union, at a location readily visible to the
public, such as the entrance area of a building.
3. For operations supported by the ESF, and in appropriate cases for operations supported by the ERDF or Cohesion
Fund, the beneficiary shall ensure that those taking part in an operation have been informed of this funding.
Any document, relating to the implementation of an operation which is used for the public or for participants,
including any attendance or other certificate, shall include a statement to the effect that the operational
programme was supported by the Fund or Funds.
4. During implementation of an ERDF or Cohesion Fund operation, the beneficiary shall put up, at a location readily
visible to the public, a temporary billboard of a significant size for each operation consisting of the financing of
infrastructure or construction operations for which the total public support to the operation exceeds
EUR 500 000.

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5. No later than three months after completion of an operation, the beneficiary shall put up a permanent plaque or
billboard of significant size at a location readily visible to the public for each operation that fulfils the following
criteria:
(a) the total public support to the operation exceeds EUR 500 000;
(b) the operation consists of the purchase of a physical object or of the financing of infrastructure or of
construction operations.
The plaque or billboard shall state the name and the main objective of the operation. It shall be prepared in
accordance with the technical characteristics adopted by the Commission in accordance with Article 115(4).
3. INFORMATION
MEASURES
FOR
POTENTIAL
BENEFICIARIES
AND
BENEFICIARIES
3.1. Information measures for potential beneficiaries
1. The managing authority shall ensure, in accordance with the communication strategy, that the operational
programme's strategy and objectives, and the funding opportunities offered through joint support from the
Union and the Member State, are disseminated widely to potential beneficiaries and all interested parties, with
details of the financial support from the Funds concerned.
2. The managing authority shall ensure that potential beneficiaries have access to the relevant information, including
updated information where necessary, and taking into account the accessibility of electronic or other communi
cation services for certain potential beneficiaries, on at least the following:
(a) the funding opportunities and the launching of application calls;
(b) the eligibility of expenditure conditions to be met in order to qualify for support under an operational
programme;
(c) a description of the procedures for examining applications for funding and of the time periods involved;
(d) the criteria for selecting the operations to be supported;
(e) the contacts at national, regional or local level that are able to provide information on the operational
programmes;
(f) the responsibility of potential beneficiaries to inform the public about the aim of the operation and the
support from the Funds to the operation in accordance with point 2.2. The managing authority may request
potential beneficiaries to propose indicative communication activities, proportional to the size of the oper
ation, in the applications.
3.2. Information measures for beneficiaries
1. The managing authority shall inform beneficiaries that acceptance of funding constitutes an acceptance of their
inclusion in the list of operations published in accordance with Article 115(2).
2. The managing authority shall provide information and communication tools, including templates in electronic
format, to help beneficiaries to meet their obligations set out in point 2.2, where appropriate.
4. ELEMENTS
OF
THE
COMMUNICATION
STRATEGY
The communication strategy drawn up by the managing authority and, where appropriate, by the Member State shall
include the following elements:
(a) a description of the approach taken, including the main information and communication measures to be taken
by the Member State or the managing authority and aimed at potential beneficiaries, beneficiaries, multipliers
and the wider public, having regard to the aims described in Article 115;
(b) a description of materials that will be made available in formats accessible for people with disabilities;
(c) a description of how beneficiaries will be supported in their communication activities;
(d) the indicative budget for implementation of the strategy;

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(e) a description of the administrative bodies, including the staff resources, responsible for implementing the
information and communication measures;
(f) the arrangements for the information and communication measures referred to in point 2, including the website
or website portal at which such data may be found;
(g) an indication of how the information and communication measures shall be assessed in terms of visibility and
awareness of policy, operational programmes and operations, and of the role played by the Funds and the
Union;
(h) where appropriate, a description of the use of the main results of the previous operational programme;
(i) an annual update setting out the information and communication activities to be carried out in the following
year.

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ANNEX XIII
DESIGNATION CRITERIA FOR THE MANAGING AUTHORITY AND THE CERTIFYING AUTHORITY
1. INTERNAL CONTROL ENVIRONMENT
(i) Existence of an organisational structure covering the functions of managing and certifying authorities and the
allocation of functions within each of those authorities, ensuring that the principle of separation of functions,
where appropriate, is respected.
(ii) Framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their
respective responsibilities and obligations, the verification of their capacities to carry out delegated tasks and
the existence of reporting procedures.
(iii) Reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.
(iv) Plan for allocation of appropriate human resources with necessary technical skills, at different levels and for
different functions in the organisation.
2. RISK MANAGEMENT
Taking into account the principle of proportionality, a framework for ensuring that an appropriate risk management
exercise is conducted when necessary, and in particular, in the event of major modifications to the activities.
3. MANAGEMENT AND CONTROL ACTIVITIES
A. Managing authority
(i) Procedures regarding grant applications, appraisal of applications, selection for funding, including instructions
and guidance ensuring the contribution of operations, in accordance with point (a)(i) of Article 125(3), to
achieving the specific objectives and results of the relevant priority.
(ii) Procedures for management verifications including administrative verifications in respect of each application
for reimbursement by beneficiaries and the on-the-spot verifications of operations.
(iii) Procedures for treatment of applications for reimbursement by beneficiaries and authorisation of payments.
(iv) Procedures for a system to collect, record and store in computerised form data on each operation, including,
where appropriate, data on individual participants and a breakdown of data on indicators by gender where
required, and to ensure that systems security is in line with internationally accepted standards.
(v) Procedures established by the managing authority to ensure that beneficiaries maintain either a separate
accounting system or an adequate accounting code for all transactions relating to an operation.
(vi) Procedures for putting in place effective and proportionate anti-fraud measures.
(vii) Procedures to ensure an adequate audit trail and archiving system.
(viii) Procedures to draw up the management declaration of assurance, report on the controls carried out and
weaknesses identified, and the annual summary of final audits and controls.
(ix) Procedures to ensure the provision to the beneficiary of a document setting out the conditions for support
for each operation.

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B. Certifying authority
(i) Procedures for certifying interim payment applications to the Commission.
(ii) Procedures for drawing up the accounts and certifying that they are true, complete and accurate and that the
expenditure complies with applicable law taking into account the results of all audits.
(iii) Procedures for ensuring an adequate audit trail by maintaining accounting records including amounts
recoverable, recovered and withdrawn for each operation, in computerised form.
(iv) Procedures, where appropriate, to ensure that the certifying authority receives adequate information from the
managing authority on the verifications carried out, and the results of the audits carried out by or under the
responsibility of the audit authority.
4. MONITORING
A. Managing authority
(i) Procedures to support the work of the monitoring committee.
(ii) Procedures to draw up and submit to the Commission annual and final implementation reports.
B. Certifying authority
Procedures on the fulfilment of the responsibilities of the certifying authority for monitoring the results of the
management verifications and the results of the audits carried out by or under the responsibility of the audit
authority before submitting payment applications to the Commission.

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ANNEX XIV
CORRELATION TABLE
Regulation (EC) No 1083/2006 This
Regulation
Article 1 Article
1
Article 2 Article
2
Articles 3 and 4 Article
89
Articles 5, 6 and 8 Article
90
Article 7
—
Article 9 Articles
4
and
6
Article 10 Article
4(1)
Article 11 Article
5
Article 12 Article
4(4)
Article 13 Article
4(5)
Article 14
Articles 4(7) and (8) and 73
Article 15 Article
95
Article 16 Article
7
Article 17 Article
8
Article 18 Article
91
Articles 19 to 21 Article
92
Article 22 Articles
93
and
94
Article 23 Article
92(6)
Article 24 Article
91(3)
Article 25 Articles
10
and
11
Article 26 Article
12
Article 27 Article
15
Article 28 Articles
14
and
16
Article 29 Article
52
Article 30 Article
53
Article 31 Article
113
Article 32
Articles 26, 29 and 96(9) and (10)
Article 33 Articles
30
and
96(11)
Article 34 Article
98
Article 35 Article
99
Article 36 Article
31
Article 37 Articles
27
and
96(1)
to
(8)
Article 38
—

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Regulation (EC) No 1083/2006 This
Regulation
Article 39 Article
100
Article 40 Article
101
Article 41 Articles
102
and
103
Article 42 Article
123(7)
Article 43
—
Article 43a Article
67
Article 43b Article
67
Article 44 Articles
37
to
46
Article 45 Articles
58
and
118
Article 46 Articles
59
and
119
Article 47 Article
54
Article 48
Articles 55, 56(1) to (3), 57 and 114(1) and (2)
Article 49 Articles
56(4),
57
and
114(3)
Article 50 Articles
20
to
22
Article 51
—
Article 52 Article
121
Articles 53 and 54 Articles
60
and
120
Article 55 Article
61
Article 56 Articles
65
to
70
Article 57 Article
71
Article 58 Article
73
Article 59 Article
123
Article 60 Article
125
Article 61 Article
126
Article 62 Article
127
Article 63 Article
47
Article 64 Article
48
Article 65 Article
110
Article 66 Article
49
Article 67 Articles
50
and
111
Article 68 Articles
51
and
112
Article 69 Articles
115
to
117
Article 70 Articles
74
and
122
Article 71 Article
124
Article 72 Article
75

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Regulation (EC) No 1083/2006 This
Regulation
Article 73 Article
128
Article 74 Article
148
Article 75 Article
76
Article 76 Articles
77
and
129
Article 77 Articles
78
and
130
Articles 78 and 78a Article
131
Article 79
—
Article 80 Article
132
Article 81 Articles
80
and
133
Article 82 Articles
81
and
134
Article 83
—
Article 84 Article
82
Articles 85 to 87 Article
135
Article 88
—
Article 89 Article
141
Article 90 Article
140
Article 91 Article
83
Article 92 Article
142
Article 93 Articles
86
and
136
Article 94
—
Article 95
—
Article 96 Article
87
Article 97 Article
88
Article 98 Article
143
Article 99 Articles
85
and
144
Article 100 Article
145
Article 101 Article
146
Article 102 Article
147
Articles 103 and 104 Article
150
Article 105 Article
152
Article 105a
—
Article 106 Article
151
Article 107 Article
153
Article 108 Article
154

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Joint Statement by the Council and the Commission on Article 67
The Council and the Commission agree that Article 67 (4) which excludes the application of simplified costs
set out in Article 67 (1) (b)-(d) in cases where an operation or a project forming part of an operation is
implemented exclusively through public procurement procedures does not preclude the implementation of
an operation through public procurement procedures which result in payments by the beneficiary to the
contractor based on pre-defined unit costs. The Council and the Commission agree that the costs
determined and paid by the beneficiary based on these unit costs established through public procurement
procedures shall constitute real costs actually incurred and paid by the beneficiary under Article 67 (1) (a).

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Joint Statement by the European Parliament, the Council and the Commission on the revision of
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council linked with
the reconstitution of appropriations
The European Parliament, the Council and the Commission agree to include in the revision of the Financial
Regulation, aligning Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council
to the Multiannual Financial Framework 2014-20, provisions necessary for the application of the
arrangements for the allocation of the performance reserve and in relation to the implementation of
financial instruments under Article 39 (SME initiative) under the Regulation laying down common
provisions for the European Structural and Investment Funds concerning the reconstitution of:
i. appropriations which had been committed to programmes in relation to the performance reserve and
which had to be decommitted as a result of priorities under these programmes not having attained their
milestones and;
ii. appropriations which had been committed in relation to dedicated programmes referred to under
Article 39(4)b and which had to be de-committed because the participation of a Member State in the
financial instrument had to be discontinued.

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Joint Statement by the European Parliament, the Council and the Commission on Article 1
If further justified derogations to the common rules are needed to take into account specificities of the EMFF
and of the EAFRD, the European Parliament, the Council and the European Commission commit to allow
for these derogations by proceeding with due diligence to the necessary modifications to Regulation laying
down common provisions for the European Structural and Investment Funds.

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Joint Statement by the European Parliament and the Council on the exclusion of any retroactivity
with regard to the application of article 5(3)
The European Parliament and the Council agree that:
— concerning the application of Articles 14(2), 15(1)(c), and 26 (2) of Regulation laying down common
provisions for the European Structural and Investment Funds, the actions taken by the Member States to
involve the partners referred to in Article 5(1) in the preparation of the Partnership Agreement and the
programmes referred to in Article 5 (2) include all actions taken on a practical level by the Member
States irrespective of their timing as well as actions taken by them before the entry into force of that and
before the day of the entry into force of the delegated act for a European code of conduct adopted in
accordance with Article 5(3) of the same Regulation, during the preparatory phases of a Member State
programming procedure, provided that the objectives of the partnership principle, laid down in that
Regulation, are achieved. In this context, Member States, in accordance with their national and regional
competences, will decide on the content of both, the proposed Partnership Agreement and proposed
draft programmes, in accordance with the relevant provisions of that Regulation and the fund specific
rules;
— the delegated act laying down a European code of conduct, adopted in accordance with Article 5(3), will
under no circumstances and neither directly nor indirectly have any retroactive effect, especially
concerning the approval procedure of the Partnership Agreement and the programmes, since it is not
the intention of the EU legislature to confer any powers on the Commission to the effect that it could
reject the approval of the Partnership Agreement and programmes solely and exclusively based on any
kind of non-compliance with the European code of conduct, adopted in accordance with Article 5(3);
— the European Parliament and the Council invite the Commission to make available for them the draft
text of the delegated act to be adopted under article 5(3) as early as possible, but not later than the date
when the political agreement on the Regulation laying down common provisions for the European
Structural and Investment Funds is adopted by the Council or the date when the draft report on that
Regulation is voted at the plenary of the European Parliament, whichever date is the earliest.

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