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20.12.2011 Official
Journal
of
the
European
Union
L
337/1
I
(Legislative acts)
REGULATIONS
REGULATION (EU) No 1310/2011 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 13 December 2011
amending Council Regulation (EC) No 1083/2006 as regards repayable assistance, financial
engineering and certain provisions related to the statement of expenditure
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
(2) Council
Regulation
(EC)
No
1083/2006
of
11
July
2006
EUROPEAN UNION,
laying down general provisions on the European
Regional Development Fund, the European Social Fund
and the Cohesion Fund ( 3 ) sets out financial engineering
instruments with precise areas and scope of intervention.
Having regard to the Treaty on the Functioning of the European
However, the repayable assistance schemes implemented
Union, and in particular Article 177 thereof,
by Member States in the form of reimbursable grants and
credit lines managed by managing authorities through
intermediate bodies are neither appropriately covered
Having regard to the proposal from the European Commission,
by the provisions on financial engineering instruments,
nor by other provisions of Regulation (EC)
No 1083/2006. It is therefore necessary, in accordance
with Article 11(1) of Regulation (EC) No 1081/2006 of
After transmission of the draft legislative act to the national
the European Parliament and of the Council of 5 July
parliaments,
2006 on the European Social Fund ( 4 ), which already
provides that assistance can take the form of reim
bursable grants, for Regulation (EC) No 1083/2006 to
be amended in order to provide that the Structural
Having regard to the opinion of the European Economic and
Funds may co-finance repayable assistance. That
Social Committee ( 1 ),
amendment should cover reimbursable grants and
credit lines managed by managing authorities through
intermediate bodies which are financial institutions.
After consulting the Committee of the Regions,
Acting in accordance with the ordinary legislative procedure ( 2 ),
(3) Given
that
the
financial
resources
used
through
repayable
assistance are totally or partially reimbursed by the bene
ficiaries, it is necessary to introduce appropriate
Whereas:
provisions for the reuse of the repayable assistance reim
bursed for the same purpose or in accordance with the
objectives of the operational programme in question so
as to ensure that the funds that are repaid are properly
(1) Member
States
have
had
positive
experiences
with
invested and the support provided by the Union is used
repayable assistance schemes at the level of operations
as effectively as possible.
during the programming period 2000 to 2006 and have
therefore continued such schemes or have started to
implement repayable assistance schemes in the current
programming period 2007 to 2013. Some Member
States have also included descriptions of those schemes
in their programming documents, which were approved
(4)
It is necessary to clarify that the provisions on major
by the Commission.
projects, revenue-generating projects and durability of

operations should not be applicable as a matter of
principle to financial engineering instruments, as those
( 1 ) Opinion of 27 October 2011 (not yet published in the Official
provisions are meant for other types of operation.
Journal).
( 2 ) Position of the European Parliament of 1 December 2011 (not yet
published in the Official Journal) and decision of the Council of
( 3 ) OJ L 210, 31.7.2006, p. 25.
12 December 2011.
( 4 ) OJ L 210, 31.7.2006, p. 12.

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L 337/2
EN
Official Journal of the European Union
20.12.2011
(5)
There is a need to enhance the transparency of the imple
(1) in Article 2, the following points are added:
mentation process and ensure appropriate monitoring, by
the Member States and by the Commission, of the imple
mentation of financial engineering instruments, inter alia,
in order to allow the Member States to provide appro
‘(8) “reimbursable grant”: a direct financial contribution by
priate information to the Commission on the type of
way of a donation, which can be totally or partially
instruments put in place and on the relevant actions
reimbursable, without interest.
undertaken through such instruments on the ground. It
is therefore necessary to introduce a provision for
reporting on financial engineering instruments. Such
(9) “credit line”: a financial facility allowing the beneficiary
reporting would also allow the Commission to better
to draw down the financial contribution, which can be
assess the overall performance of financial engineering
totally or partially reimbursable, in relation to the
instruments and to provide a summary of the progress
expenditure paid by the beneficiary and supported by
at the Union and Member State level.
receipted invoices or accounting documents of
equivalent probative value.’;
(6) In
order
to
ensure
compliance
with
Article
61(2)
of
Council Regulation (EC, Euratom) No 1605/2002 of
(2) in Title III, Chapter II, the following section is inserted:
25 June 2002 on the Financial Regulation applicable to
the general budget of the European Communities ( 1 ), the
statement of expenditure submitted to the Commission
should provide all information necessary for the
‘SECTION 3A
Commission to produce transparent accounts which
Repayable assistance
give a true image of the Union's assets and of
budgetary implementation. To this effect, an attachment
Article 43a
to each statement of expenditure should include
Forms of repayable assistance
information on the amount of total expenditure paid in
establishing or contributing to financial engineering
1. As
part
of
an
operational
programme,
the
Structural
instruments and on the advances paid to the beneficiaries
Funds may co-finance repayable assistance in the form of:
in the context of State aid. The format of the attachment
should be defined in an Annex to Regulation (EC)
No 1083/2006 for the purpose of legal certainty and
(a) reimbursable grants; or
consistency. However, the practical implementation of
the collection of data necessary for the attachment
should be conducted at national level and, as far as the
applicable legal framework allows, it should not result in
(b) credit lines managed by the managing authority through
changes to national computer systems.
intermediate bodies which are financial institutions.
(7) The
amendments
relating
to
the
forms
and
reuse
of
the
2. The
statement
of
expenditure
concerning
repayable
repayable assistance as well as to the exclusion of the
assistance shall be submitted in accordance with
application of the provisions on major projects, revenue-
Article 78(1) to (5).
generating projects and durability of operations, to
operations falling under Article 44 (financial engineering
instruments), aim at providing for greater legal certainty
Article 43b
and clarity concerning the application of an existing
practice in these fields with effect from the beginning
Reuse of repayable assistance
of the eligibility period as set out by Regulation (EC)
No 1083/2006. Those amendments should, therefore,
Repayable assistance, repaid to the body that provided that
have retroactive effect from the beginning of the
assistance or to another competent authority of the Member
current programming period 2007 to 2013.
State, shall be reused for the same purpose or in line with
the objectives of the relevant operational programme.
Member States shall ensure that an adequate record of the
repayable assistance repaid is shown in the accounting
(8) Regulation
(EC)
No
1083/2006
should
therefore
be
system of the appropriate body or authority.’;
amended accordingly,
(3) the following article is inserted:
HAVE ADOPTED THIS REGULATION:
Article 1
‘Article 44a
Regulation (EC) No 1083/2006 is hereby amended as follows:
Non-application of certain provisions
Articles 39, 55 and 57 shall not apply to operations falling
( 1 ) OJ L 248, 16.9.2002, p. 1.
under Article 44.’;

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EN
20.12.2011 Official
Journal
of
the
European
Union
L
337/3
(4) Article 67 is amended as follows:
(5) the following article is inserted:
(a) in the first subparagraph of paragraph 2, the following
‘Article 78a
point is added:
Requirement to provide additional information in the
statement of expenditure regarding financial
engineering instruments and advances paid to the
‘(j) the progress made in financing and implementing
beneficiaries in the context of State aid
the financial engineering instruments as defined in
Article 44, namely:
An attachment to each statement of expenditure to be
submitted to the Commission, in the format set out in
Annex V, shall indicate the following information in
(i) a description of the financial engineering
relation to the total expenditure included in the statement
instrument and implementation arrangements;
of expenditure:
(ii) identification of the entities which implement
(a) as regards financial engineering instruments as defined
the financial engineering instrument, including
in Article 44, and set out in Article 78(6), the total
those acting through holding funds;
expenditure paid in establishing or contributing to
such funds or holding funds and the corresponding
public contribution;
(iii) amounts of assistance from the Structural Funds
and national co-financing paid to the financial
(b) as regards advances paid in the context of State aid in
engineering instrument;
accordance with Article 78(2), the total expenditure paid
as an advance to the beneficiaries by the body granting
the aid and the corresponding public contribution.’;
(iv) amounts of assistance from the Structural Funds
and national co-financing paid by the financial
engineering instrument.’;
(6) the text set out in the Annex to this Regulation shall be
added as Annex V to Regulation (EC) No 1083/2006.
(b) the following paragraph is added:
Article 2
This Regulation shall enter into force on the third day following
‘5. By
1
October
each
year,
the
Commission
shall its publication in the Official Journal of the European Union.
provide a summary of the data, on the progress made
in financing and implementing the financial engineering
instruments, sent by the managing authorities in
Points (1), (2) and (3) of Article 1 shall apply retroactively from
accordance with Article 67(2)(j).’;
1 January 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 13 December 2011.
For the European Parliament
For the Council
The President
The President
J. BUZEK
M. SZPUNAR

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L 337/4
EN
Official Journal of the European Union
20.12.2011
ANNEX
‘ANNEX V
Attachment to the statement of expenditure referred to in Article 78a
Operational programme reference (CCI No): ................................................................................................
...............................................
Name of operational programme: ...................................................................................................................................................................
Date of provisional closure of accounts: ................................................................................................
......................................................
Date of submission to the Commission: ................................................................................................
......................................................
Financial engineering instruments (Article 78(6)) (cumulative amounts):
2007-2015
Priority Axis
Basis for calculating Community
contribution (public or total)
Total amount of eligible
expenditure declared in
Corresponding public
accordance with Article 78(6)
contribution
Priority Axis 1
Priority Axis 2
Priority Axis 3
Total
Advances paid in the context of State aid (Article 78(2)) (cumulative amounts):
2007-2015
Priority Axis
Basis for calculating Community
contribution (public or total)
Total amount of eligible
expenditure declared in
Corresponding public
accordance with Article 78(2)
contribution
Priority Axis 1
Priority Axis 2
Priority Axis 3
Total
NB: If an operational programme is multi-objective or multi-Fund, the priority axis shall indicate the objective(s) and
Fund(s) concerned.’.

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