Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC)No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty

• 1. Please specify the applicable aid intensities and provide further justification if any increase of the basic aid intensity is applicable. Applicable aid intensity Small enterprise % Medium-sized enterprise % Large enterprise % Aid for process and organisational innovation — aid for large undertakings is subject to effective collaboration with at least one SME …

• 1. Please provide information about the State aid that you intend to grant, including:
• (a) The overall nominal State aid amount …
• (b) What is the State aid instrument (form of aid) …
• (c) Whether the State aid will be disbursed in one or several instalments …
• (d) The provisional dates (at least the years) of the disbursement and the amounts of each of these instalments …
• (e) Your explanation on how you established the State aid amount you intend to award for the aided activities and the instalment schedule …

• 1. Where aid is awarded to large enterprises, please tick the box below to confirm that they effectively collaborate with SMEs in the aided activity and the collaborating SMEs incur at least 30% of the total eligible costs. □ For individual aid, please provide relevant information and evidence: …

• 5.7. Aid for innovation clusters

• 1. Please clarify whether the measure targets the investment into a new innovation cluster or an upgrade of an existing innovation cluster. …

• 1. Please provide a meaningful description of the innovation cluster, including its location, specialisation, functions, intended users, facilities, and if applicable, when the innovation cluster started its activities etc. …

• 1. Please specify if the aid beneficiary is the owner and/or the operator of the innovation cluster. For the operator, if different from the owner, please specify if it has a separate legal personality or is it a consortium of undertakings without a legal personality (in the latter case please provide, besides the names of the consortium members, also the consortium agreement and confirm that each of these members will keep separate accounting for the costs and revenues from each activity) … For individual aid, please provide details: …

• 1. Do the fees charged for using the clusters' facilities and participating in the clusters' activities correspond to the market price or reflect their costs? □yes □no Please specify: …

• 1. Is access to the clusters' premises, facilities and activities open to several users on a transparent and non-discriminatory basis? □yes □no Please specify: …

• 1. In case preferential access is granted to some undertakings, please provide details and indicate the share of the investment costs borne by those undertakings. …

• 1. For individual aid (concerning both investment aid and/or operating aid), please provide information on:
• (a) the planned or expected specialisation of the innovation cluster, existing regional potential and presence of clusters in the Union with similar purposes …
• (b) how the innovation cluster can have a positive effect on the technological advancement and digital transformation of the Union economy …
• (c) whether the supported innovation cluster is a Digital Innovation Hub …
• (d) whether the collaborations which would be stimulated or incentivised by the innovation cluster’s activities might aim, amongst others, to shorten the time needed from the creation of new knowledge to transposing it into innovative applications …
• (e) Any other information you consider relevant …

• 5.7.1. Investment aid

• 1. Please specify the eligible costs and, for individual aid, indicate their amount. Eligible costs Eligible costs amount Investment costs for the construction and upgrade of the innovation cluster including [please include a row for each cost that you deem to fall into the overall category of investment costs in tangible and intangible assets] Total eligible costs

• 1. Please specify the applicable aid intensities, including any increases for clusters located in assisted regions fulfilling the conditions of Article 107(3), points (a) or (c), of the Treaty. Investment aid for innovation clusters Small enterprise % Medium-sized enterprise % Large enterprise % Basic aid intenstiy for investment aid Increase of the basic aid intensity: — in assisted regions fulfilling the conditions of Article 107(3), point (c), of the Treaty, or — in assisted regions fulfilling the conditions of Article 107(3), point (a), of the Treaty Applicable aid intensity:

• 1. Please provide information about the State aid that you intend to grant, including:
• (a) The overall nominal State aid amount …
• (b) What is the State aid instrument (form of aid) …
• (c) Whether the State aid will be disbursed in one or several instalments …
• (d) The provisional dates (at least the years) of the disbursement and the amounts of each of these instalments …
• (e) Your explanation on how you established the State aid amount you intend to award for the aided activities and the instalment schedule …

• 5.7.2. Operating aid

• 1. Please indicate which activities are supported under the notified measure and provide further information on the substance and timing of the supported activities:
• □ animation of the cluster
• □ marketing of the cluster
• □ management of the cluster's facilities
• □ organisation of training programmes, workshops and conferences …

• 1. Please specify the eligible costs and, for individual aid, indicate their amount and provide further details on the underlying assumptions for their calculation. Please support your calculations with appropriate evidence to be annexed to the notification form. Operating aid for innovation clusters Eligible costs amount Personal and administrative costs (including overheads) related to the animation of the cluster Personal and administrative costs (including overheads) related to the marketing of the cluster Personal and administrative costs (including overheads) related to the management of the cluster's facilities Personal and administrative costs (including overheads) related to the organisation of training programmes, workshops and conference Total eligible costs …

• 1. Please specify the applicable aid intensity: Aid intensity for operating aid to the innovation cluster %

• 1. Please provide information about the State aid that you intend to grant, including:
• (a) The overall nominal State aid amount …
• (b) What is the State aid instrument (form of aid) …
• (c) Whether the State aid will be disbursed in one or several instalments …
• (d) The provisional dates (at least the years) of the disbursement and the amounts of each of these instalments …
• (e) Your explanation on how you established the State aid amount you intend to award for the supported activities and the instalment schedule …

• 6.COMPATIBILITY ASSESSMENT OF THE NOTIFIED AID MEASURE

• 6.1. First condition: R&D&I aid facilitates the development of an economic activity

• 6.1.1. Identifying the supported economic activity

• 1. For individual aid, please provide a comprehensive description of the aided project or activity (or refer back to the previous sections if such detailed description has been provided there). …

• 1. Please identify and describe the economic activity that will be supported by the notified measure. …

• 6.1.2. Incentive effect

• 6.1.2.1.General conditions

• 1. Please confirm whether the aid will not subsidise the costs of an activity that the undertaking would anyhow incur: □yes □no

• 1. Please confirm whether the aid will not compensate for the normal business risk of an economic activity: □yes □no

• 1. Please provide further explanations or refer to a section where such information can be found: …

• 1. Please confirm that, when awarding the aid under the notified measure, it will be ensured that work on the relevant R&D&I activities has not started prior to the aid application by the beneficiary to the national authorities ([^E0113]) and, for individual aid, specify the relevant dates: □yes □no …

• 1. Please tick one of the boxes below to confirm that the aid applications of the aid beneficiary to the national authorities include at least the applicant's name and size of the undertaking, a description of the project, including its location and start and end dates, the amount of public support needed to carry it out, and a list of eligible costs: □yes □no …

• 1. If the aid is awarded in the form of a fiscal measure, please provide details and, for non-incremental measures, any evaluation studies for establishing its incentive effect: …

• 6.1.2.2.Additional considerations for individual aid

• 1. Please confirm whether the project size will be increased due to the notified measure? □yes □no If so, please specify the type of increase and submit relevant evidence:
• □ increase in the total project costs (without a decrease in spending by the aid beneficiary when compared to the situation without aid)
• □ increase in the number of people assigned to R&D&I activities
• □ other type of increase Please justify your answers and provide further details and submit relevant evidence: …

• 1. Please specify whether the project scope will be increased due to the notified measure? □yes □no If so, please specify the type of increase and submit relevant evidence:
• □ increase in the number of the expected deliverables of the project;
• □ increase in the level of ambition of the project evidenced by a higher number of partners involved, a higher probability of a scientific or technological break-through or a higher risk of failure (notably linked to the long-term nature of the project and uncertainty about its results);
• □ other type of increase. Please justify your answers by providing further details and evidence: …

• 1. Please confirm whether the project speed will be increased due to the notified measure? □yes □no If so, please provide further justification, details and relevant evidence: …

• 1. Please confirm whether the total amount spent will be increased due to the notified measure? □yes □no If so, please specify the type of increase and submit further justification, details and relevant evidence:
• □ increase in total R&D&I spending by the aid beneficiary, in absolute terms or as a proportion of turnover
• □ changes in the committed budget for the project (without a corresponding decrease in the budget allocated to other projects)
• □ other type of increase …

• 1. Please confirm whether the notified measure will be subject to a publicly available ex post evaluation of its contribution to the common interest? □yes □no If so, please specify: …

• 1. Please provide a comprehensive description, by means of analysis of the counterfactual scenario, of the behaviour of the beneficiary in the absence of aid (i.e. of what would have happened or could reasonably have been expected to happen without aid). Please demonstrate by contemporary internal evidence if the counterfactual has been considered by the beneficiary in its internal decision making and attach such evidence to this form. …

• 1. Please specify and elaborate further the elements that are relevant for the demonstration of the incentive effect of the notified measure and provide supporting evidence, such as board documents, risk assessments, financial reports, internal business plans, expert opinions and other studies related to the project under assessment:
• □ level of profitability (i.e. where a project or investment would not, in itself, be profitable to carry out for an undertaking, but would generate important benefits for society) …
• □ amount of investment and the timeframe of cash flows (e.g. whether the measure concern a high start-up investment, a low level of appropriable cash flows, a significant fraction of the cash flow arising in the very far future or in a very uncertain manner, etc.) …
• □ level of risk involved (please provide an assessment of risk, which will in particular take into account, as applicable, the irreversibility of the investment, the probability of commercial failure, the risk that the project will be less productive than expected, the risk that the project undermines other activities of the aid beneficiary and the risk that the project costs undermine its financial viability) …

• 1. If available, please provide industry-specific data demonstrating that the beneficiary's counterfactual scenario, its required level of profitability and its expected cash-flows are reasonable. …

• 1. Please specify whether the aided measure involves cross-border cooperation or is financed by more than one Member State (i.e. it concerns cross-border R&D activities, research infrastructures, testing and experimentation infrastructures or innovation clusters). …

• 6.1.3. No breach of relevant Union law

• 1. Please tick one of the boxes below to confirm that the State aid measure, the conditions attached to it, including its financing method when the financing method forms an integral part of the State aid measure, or the activity it finances does not entail a violation of relevant Union law. □yes □no

• 1. For individual aid: please specify also whether there are any infringement proceedings relative to Articles 101 or 102 of the Treaty which may concern the beneficiary of the aid and which may be relevant for its assessment under Article 107(3) of the Treaty. □yes □no Please provide also further information and clarifications on all these points: …

• 6.2. Second condition: R&D&I aid does not unduly affect trading conditions to an extent contrary to the common interest

• 6.2.1. Need for State intervention

• 1. Please identify by ticking the relevant box below the market failures hampering R&D&I activities in the present case and justify the need for State aid. Please submit further explanations, clarifications and relevant evidence.
• □ positive externalities/knowledge spill-overs
• □ imperfect and asymmetric information
• □ coordination and network failures …

• 1. Please explain how the notified measure can effectively mitigate the market failures affecting the R&D&I activities (i.e. how the State aid can bring about a material improvement that the market alone cannot deliver). …

• 6.2.1.1.Additional conditions for individual aid

• 1. Please explain further whether the aid addresses a general market failure regarding R&D&I activities in the Union, or a specific market failure regarding, for example, a particular sector or line of business. …

• 1. If available, please provide any sectoral comparisons and other studies that can substantiate the analysis of the alleged market failures. …

• 1. If available, please provide any information regarding (other) R&D&I projects or activities undertaken within the Union which, with respect to their technological content, level of risk and size, are similar to those concerned by the notified measure and explain why the aid is needed in the case concerned. …

• 6.2.2. Appropriateness of the aid measure

• 1. Appropriate policy instrument

• 1.1. Please explain why in your view the State aid is the appropriate policy instrument to enable the R&D&I in question and there is no better placed and less distortive policy instrument capable of achieving the same results. Furthermore, please explain how the advantages of using a selective policy instrument such as State aid in order to increase R&D&I activities have been established, and provide any related impact assessment and supporting documents. …

• 1. Where the project or R&D&I activities are also financed by the Union please demonstrate that State aid for the assessed project or R&D&I activity would create synergies with funding or co-financing from Union programmes. …

• 1. Appropriateness among different aid instruments:
• (a) Please explain your views why the chosen form of the State aid is likely to generate the least distortions of competition and trade. If aid is awarded in forms that provide a direct pecuniary advantage (such as direct grants, exemptions or reductions in taxes or other compulsory charges, or the supply of land, products or services at favourable prices), please provide an analysis of other options and explain why or how other forms of aid (such as repayable advances or forms of aid that are based on debt or equity instruments, such as State guarantees, the purchase of a share-holding or an alternative provision of debt or capital on favourable terms) are less appropriate to address the identified market failures. …
• (b) For aid schemes: please specify also whether the notified scheme implements the objectives and priorities of Operational Programmes and identify the financing instrument chosen in those programmes. …

• 6.2.3. Proportionality of the aid

• 1. Please confirm whether the aid is determined in relation to a predefined set of eligible costs and limited to a certain proportion of those eligible costs ('aid intensity'). Please also confirm whether the aid intensity is established for each beneficiary of the aid, including in the case of a collaboration project. □yes □no

• 1. In the case of State aid for a project being carried out in collaboration between research organisations and undertakings, please confirm whether the contribution of direct public support and, where they constitute State aid, the contributions from research organisations to the same project will not exceed the applicable aid intensities for each beneficiary undertaking. □yes □no Please specify further: …

• 1. Repayable advances:
• (a) If the aid is awarded in the form of a repayable advance expressed as gross grant equivalent, please provide details on the methodology applied in order to calculate such gross grant equivalent, including underlying verifiable data or, for individual aid, specify on the basis of which approved aid scheme the aid is awarded. …
• (b) If the aid is awarded in the form of a repayable advance expressed as a percentage of the eligible costs and exceeds, by up to 10 percentage points, the maximum aid intensities laid down in the R&D&I Framework, please confirm, by ticking the box, that:
• □ in the case of a successful outcome, the notified measure provides that the advance is to be repaid with an interest rate not less than the discount rate resulting from the application of the Communication from the Commission on the revision of the method for setting the reference and discount rates ([^E0114])
• □ in the case of a success exceeding the outcome defined as successful, the Member State concerned requests payments beyond repayment of the advance amount including interest according to the applicable discount rate
• □ in the case of failure or partial success, the repayment is proportional to the degree of success achieved
• (c) Please provide details on the repayment of the advance and clearly define what is considered as a successful outcome of the aided activities, on the basis of a reasonable and prudent hypothesis. …

• 1. Fiscal measures constituting State aid: if the aid is awarded in the form of a fiscal measure, please specify how the aid intensities are calculated and provide any relevant details:
• □ on the basis of individual projects, or
• □ at the level of the undertaking, as the ratio between the overall tax relief and the sum of all eligible R&D&I costs incurred in a period not exceeding three consecutive fiscal years …

• 6.2.3.1.Additional conditions for individual aid

• 1. Please provide a comprehensive business plan for the aided project (with and without aid), including all relevant expected costs and revenues for the lifetime of the project. Please submit detailed explanations, justifications and relevant evidence for all underlying assumptions. …

• 1. If the aid beneficiary faces a clear choice between carrying out either the aided project or an alternative one without aid, please provide also a comprehensive business plan for the lifetime of the counterfactual project. Please provide detailed explanations, justifications and relevant evidence for all underlying assumptions. …

• 1. In the absence of an alternative project, please explain how the aid is limited to the minimum necessary for the aided project to be sufficiently profitable, for example by making it possible to achieve an internal rate of return ('IRR') corresponding to the sector or firm specific benchmark or hurdle rate. …

• 1. If the aid beneficiary faces a clear choice between carrying out either the aided project or an alternative one without aid, please explain how the aid is limited to the minimum necessary to cover the net extra costs of the aided project compared to the counterfactual project, by taking account of the probabilities of different business scenarios occurring. …

• 1. Please submit any supporting documents, such as internal company documents, showing that the counterfactual project is a clearly defined and sufficiently predictable alternative project that has been considered by the beneficiary in its internal decision making. …

• 1. Please explain how the aid amount has been established and provide any supporting documents. …

• 1. If there were multiple potential candidates for carrying out the aided activity, is the aid awarded on the basis of transparent, objective and non-discriminatory criteria? □yes □no Please provide details: …

• 1. If the aid is meant to address actual or potential direct or indirect distortions of international trade, i.e. where, directly or indirectly, competitors located outside the Union have received in the last three years or are going to receive aid of an equivalent intensity for similar projects, please provide sufficient information and any available evidence to enable the Commission to assess the situation, in particular the need to take account of the competitive advantage enjoyed by a third country competitor. Where distortions of international trade are likely to occur after more than three years, given the particular nature of the sector in question, the reference period may be extended accordingly. …

• 6.2.4. Cumulation of aid

• 1. Please confirm, by ticking the appropriate box, that:
• (a) Where Union funding centrally managed by the institutions, agencies, joint undertakings or other bodies of the Union that is not directly or indirectly under the control of Member States, is combined with State aid, the total amount of public funding awarded in relation to the same eligible costs must not exceed the most favourable funding rate laid down in the applicable rules of Union law. □yes □no
• (b) Where the expenditure eligible for R&D&I aid is also potentially eligible in whole or in part for aid for other purposes, the overlapping portion will be subject to the most favourable ceiling under any of the relevant rules. □yes □no
• (c) Aid for R&D&I will not be cumulated with de minimis support in respect of the same eligible costs if that would result in an aid intensity exceeding those laid down in this framework. □yes □no
• (d) For aid measures for testing and experimentation infrastructures co-funded by Union funding: please demonstrate the necessary amount of total public funding (i.e. State aid and other sources of public funding) on the basis of a credible funding gap assessment ensuring that the total amount of public funding does not lead to overcompensation. Please provide sufficient information to assess the necessary amount of total public funding for the testing and experimentation infrastructure and submit the relevant evidence: …

• 1. With regards to confirmations requested in point (1) above, please provide further details, indicating the letter from the above questions to which these explanations are relevant. …

• 6.2.5. Transparency

• 1. Please tick the relevant box to confirm that the Member State will publish in the European Commission’s transparency award module or on a comprehensive State aid website, at national or regional level:
• (a) the full text of the individual aid granting decision or the approved aid scheme and its implementing provisions, or a link to it; □yes □no
• (b) the following information on each individual aid award granted ad-hoc or under an aid scheme approved on the basis of this framework and exceeding EUR 100 000 :
• — Identity of the individual beneficiary — Name — Beneficiary’s identifier □yes □no
• — Type of beneficiary undertaking at the time of granting: — SME — Large undertaking □yes □no
• — Region in which the beneficiary is located, at NUTS level II or below □yes □no
• — The principal economic sector in which the beneficiary has its activities, at NACE group level □yes □no
• — Aid element, and, where different, the nominal amount of aid, expressed as full amount in national currency □yes □no
• — Aid instrument: — Grant/Interest rate subsidy/Debt write-off — Loan/Repayable advances/Reimbursable grant — Guarantee — Tax advantage or tax exemption — Risk finance — Other (please specify) □yes □no
• — Date of award and the date of publication □yes □no
• — Objective of the aid □yes □no
• — Identity of the granting authority or authorities □yes □no
• — Where applicable, name of the entrusted entity, and the names of the selected financial intermediaries □yes □no
• — Reference of the aid measure □yes □no
• (c) Please provide the web address of the State aid website: …
• (d) For schemes in the form of tax advantages, please confirm that the required information on individual aid amounts in the ranges described in point 102 of the R&D&I Framework, will be published: □yes □no

• 1. Please tick the relevant box below in order to confirm that the Member State will organise its comprehensive State aid website (as declared in the previous point) in such a way as to allow easy access to the information, that the information will be published in a non-proprietary spreadsheet data format, which allows data to be effectively searched, extracted, downloaded and easily published on the internet, for instance in CSV or XML format, and that the general public will be allowed to access the website without any restrictions, including prior user registration. □yes □no

• 1. Please tick the relevant box below to confirm that the information as per the above will be published within six months from the date of award of the aid, or, for aid in the form of tax advantages, within one year from the date the tax declaration is due. □yes □no Please specify the time period applicable for your aid measure: …

• 1. Where applicable, please tick the relevant box below to confirm for aid that was unlawful but subsequently found to be compatible, the Member State will publish this information within six months from the date of the Commission’s decision declaring the aid compatible. □yes □no …

• 1. To enable the enforcement of State aid rules under the Treaty, the information must be available for at least 10 years from the date on which the aid was granted. □yes □no

• 6.2.6. Verifying that specific negative effects of R&D&I aid on competition and trading conditions are minimised or avoided

• Please indicate:

• 1. whether the award of aid allows the aid beneficiary to gain competitive advantage through:
• □ reduced production costs
• □ increased production capacity
• □ new product development
• □ other effects, please specify: …

• 1. the award of aid is subject to the obligation for the beneficiary to have its central seat, or be predominantly established in the relevant Member State (point 117 of the R&D&I Framework): □yes □no

• 1. the award of aid is subject to the obligation for the beneficiary to use national products or services (point 117 of the R&D&I Framework): □yes □no

• 1. the aid measure restricts the possibility for the beneficiary to exploit the R&D&I results in other Member States (point 117 of the R&D&I Framework): □yes □no

• 1. the aid measure imposes any other obligation on the beneficiary: □yes □no

• 1. Please provide justification for the answers you have selected and submit evidence where necessary. If the answer to any of the questions in this section is yes, please provide details: …

• 6.2.6.1.Aid scheme

• 1. For aid schemes, please explain how it will be ensured that any negative effects will be limited to the minimum (taking account, for example, of the size of the projects concerned, the individual and cumulative aid amounts, the number of expected beneficiaries and the characteristics of the targeted sectors) and provide any impact assessment or ex-post evaluations carried out for similar predecessor schemes. …

• 6.2.6.2.Additional conditions for individual aid

• 1. If applicable, please describe the likely impact of the aid on competition in the innovation process (see point 109 of the R&D&I Framework). …

• 1. Please identify the product markets on which the aid is likely to have an impact and provide the current market share and your assessment of the market position and the market power of the beneficiary in each of the markets concerned, as well as any changes in those market shares, market position and market power that would result from the aided activities. …

• 1. For each of the product markets concerned, please identify the main competitors of the aid beneficiary and provide their market shares. … If available, please provide the associated Herfindahl-Hirschman Index ('HHI'). …

• 1. For each of the product markets concerned, please provide information on the customers or consumers affected by the aided activities. …

• 1. Please describe the structure and dynamics of the markets concerned with regard to the following aspects (points 124 and 126 of the R&D&I Framework):
• (a) recent developments and future growth prospects …
• (b) amount spent by the main players on projects of a similar kind …
• (c) levels of entry and exit barriers …
• (d) existence of countervailing buyer power …
• (e) incentives to compete for future markets …
• (f) product differentiation and intensity of competition …
• (g) other features likely to affect competitors, customers or consumers …

• 1. Has the aid beneficiary any influence in the selection process, for example by having the right to recommend undertakings or influencing the research path? □yes □no If so, please provide details: …

• 1. Please tick the relevant box to declare if the aid is awarded in markets featuring overcapacity or in declining industries. □yes □no If so, please provide details on these markets and industries and your justification why in your view the aid would not raise concerns: …

• 1. Please indicate whether the beneficiary has considered any alternative locations for the aided activities. □yes □no Please provide details and credible contemporaneous internal evidence of the aid beneficiary to support the claim. …

• 1. Please provide your general view why you believe the aid will not give rise to potential distortions of competition and trade between Member States. …

• 6.2.7. Weighing up the positive and the negative effects of the aid

• 1. Please identify, according to your view, which are the positive effects of the aid on the aided economic activity and the wider R&D&I-related positive effects of the aid that need to be taken into account in the analysis. For further details and justification, you may provide reference to your detailed answers to the next questions. …

• 1. Please define precisely the objective pursued and explain how the notified measure intends to promote R&D&I activities. …

• 1. Please elaborate whether the aid brings about wider R&D&I-related positive effects. … Please elaborate whether these positive effects are embodied in Union policies (such as the new ERA for Research and Innovation, the European Green Deal, the European Digital Strategy and the New Industrial Strategy for Europe Communications)? …

• 1. Please indicate whether the state aid measure contributes to the digital transformation of the Union industry and Union’s transition to a zero/low-carbon economy, and if so, please explain how. …

• 1. In case of an aid scheme, is it part of a comprehensive programme or action plan to stimulate R&D&I activities or smart specialisation strategies? □yes □no Please provide, where relevant, the reference to evaluations of similar past aid measures: …

• 1. If relevant, please clarify whether the supported R&D&I activities are in accordance with the Regulation (EU) 2020/852 of the European Parliament and of the Council ([^E0115]). … If not please explain whether an alternative methodology was applied to identify R&D&I activities for technologies, products or other solutions for environmentally sustainable economic activities. …

• 6.2.7.1.Balancing of the positive effects against the negative effects of the aid

• 1. Please provide your view (for both aid schemes and individual aid) why you believe the positive effects of the aid, as identified and justified by you above in this section outweigh the negative effects on competition and trading conditions of the aid. …

• 7.OTHER INFORMATION

• 1. Please provide any other information that would be of relevance to assess the notified aid measure under the R&D&I Framework. …

• 1. Please list below all annexes attached to the form (which should include relevant evidence, business plans, studies, etc.). Please indicate clearly (paragraphs, pages, in a visual manner) where the information supporting the replies provided in the form can be found in these annexes. …

PART III.3.A

Supplementary information sheet on aid for rescuing non-financial undertakings in difficulty: individual aid

This supplementary information sheet must be filled in for the notification of individual rescue aid covered by the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty ([^E0116]) (‘Guidelines’).

1. Eligibility

1.1.   Undertaking in difficulty

• A) Is the undertaking a limited liability company ([^E0117]), where more than half of its subscribed share capital has disappeared as a result of accumulated losses ([^E0118])? □yes □no

• B) Is the undertaking a company where at least some members have unlimited liability for the debt of the company ([^E0119]), and where more than half of its capital as shown in the company accounts has disappeared as a result of accumulated losses? □yes □no

• C) Is the undertaking subject to collective insolvency proceedings or does it fulfil the criteria under its domestic law for being placed in collective insolvency proceedings at the request of its creditors? □yes □no

• D) In the case of an undertaking that is not an SME:
• — has the undertaking's book debt to equity ratio been greater than 7,5 for the past two years and
• — has the undertaking's EBITDA interest coverage ratio been below 1,0 for the past two years? □yes □no

• E) If you have answered yes to any of the questions in sections A to D, please substantiate the answer, including references in the answer to the supporting evidence or documents provided in annex (latest profit and loss account statements with balance sheets, or court decision opening collective insolvency proceedings on the company or evidence that the criteria for being placed under insolvency proceedings at the request of creditors under national company law are met, etc.).

1.2.   An undertaking facing acute liquidity needs:

If you consider that the beneficiary is eligible for rescue aid even though it does not qualify as an undertaking in difficulty, please explain why you consider that it faces acute liquidity needs due to exceptional and unforeseen circumstances and include reference to the supporting evidence or documents (e.g. cash flow projections).

1.3.   Newly created undertaking/larger business group:

• A) When was the undertaking created?

• B) Since when has the undertaking been operating?

• C) Does the company belong to a larger business group? □yes □no

• D) If the answer to point C is ‘yes’, please submit full details about the group (organisation chart, showing the links between the group's members with details on capital and voting rights) and demonstrate that the company's difficulties are intrinsic and are not the result of an arbitrary allocation of costs within the group, and that the difficulties are too serious to be dealt with by the group itself.

1.4.   Sectoral scope:

Is the undertaking active in:

A) the coal sector [^E0120]:	□yes	□no
B) the steel sector [^E0121]:	□yes	□no
C) sectors covered by specific rules for financial institutions [^E0122]:	□yes	□no

As defined in Decision 2010/787/EU.

As defined in Annex IV to the Communication from the Commission: Guidelines on regional state aid for 2014-2020 (OJ C 209, 23.7.2013, p. 1).

Communication from the Commission on the application, from 1 August 2013, of the State aid rules to support measures in favour of banks in the context of the financial crisis (‘Banking Communication’) (OJ C 216, 30.7.2013, p. 1).

2. Compatibility with the internal market

2.1.   Contribution to an objective of common interest:

• A) Is the beneficiary located in a region or regions (at NUTS level 2) where the unemployment rate is one of the following:
• — higher than the Union average, persistent and accompanied by difficulty in creating new employment in the region or regions concerned
• — higher than the national average, persistent and accompanied by difficulty in creating new employment in the region(s) concerned? □yes □no

• B) Is there a risk of disruption to an important service which is hard to replicate and where would it be difficult for any competitor simply to step in (for example, a national infrastructure provider)? □yes □no

• C) Does the undertaking have any important systemic role in a particular region or sector? Would its exit have any potential negative consequences (for example as a supplier of an important input)? □yes □no

• D) Is there a risk of interruption to the continuity of provision of an SGEI? □yes □no

• E) Would the failure or adverse incentives of credit markets push an otherwise viable undertaking into bankruptcy? □yes □no

• F) Would the exit from the market of the undertaking concerned lead to an irremediable loss of important technical knowledge or expertise? □yes □no

• G) Would the failure of the beneficiary involve any similar situation of severe hardship not listed above? □yes □no

• H) If you have answered yes to any of the questions in points A to G, please fully substantiate the answer(s), including reference to the further supporting evidence or documents provided in annex.

2.2.   Appropriateness/Form of aid

• A) Is the aid in the form of loan guarantees or loans? □yes □no

• B) If you have answered yes, please describe the terms of the loan or the guarantee and attach the relevant documents (e.g. draft loan agreement, draft guarantee).

• C) Is the interest rate of the loan (or, where relevant, the total financial cost of the guaranteed loan, including the interest rate of the loan and the guarantee premium) set at a rate not lower than the reference rate set out by the Commission in its Reference Rate Communication ([^E0123]) for weak undertakings offering normal levels of collateralisation? □yes □no

• D) Please explain the use to which the rescue aid will be put: will the rescue aid be used to finance structural measures, such as acquisition of significant businesses or assets other than those required during the rescue period for the survival of the beneficiary? □yes □no

• E) If so, please explain.

• F) Will the loan be reimbursed or will the loan guarantee come to an end within a period of not more than six months after disbursement of the first instalment to the beneficiary? □yes □no

• G) Do you undertake, not later than six months after the rescue aid measure has been authorised to communicate to the Commission, one of the following:
• — proof that the loan has been reimbursed in full and/or that the guarantee has been terminated;
• — a restructuring plan;
• — a liquidation plan setting out in a substantiated way the steps leading to the liquidation of the beneficiary within a reasonable time frame without further aid? □yes □no

2.3.   Proportionality of the aid/aid limited to the minimum

Is the amount of the rescue aid determined in accordance with the formula set out in Annex I to the Guidelines?

□yes	□no

If so, please provide the calculation of the amount of the rescue aid in accordance with the formula.

If the amount of the rescue aid exceeds the result of calculations on the basis of the formula set out in Annex I to the Guidelines, please provide a duly justified liquidity plan setting out the beneficiary's liquidity needs for the coming six months.

2.4.   Negative effects — ‘One time, last time’ principle

Has the undertaking (or the group to which it belongs) already received in the past any rescue aid, restructuring aid or temporary restructuring support ([^E0124]) and/or any non-notified aid?

□yes	□no

If so, please provide full details (date, amount, reference to previous Commission decision if applicable, etc.) ([^E0125]).

3. Other information

Please indicate here any other information you consider relevant for the assessment of the measure(s) concerned under the Guidelines:

…

…

PART III.3.B

Supplementary information sheet on aid for restructuring non-financial undertakings in difficulty: individual aid

This supplementary information sheet must be filled in for the notification of individual restructuring aid covered by the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty ([^E0126]) (‘Guidelines’).

1. Eligibility

1.1.   Undertaking in difficulty

• A) Is the undertaking a limited liability company ([^E0127]), where more than half of its subscribed share capital has disappeared as a result of accumulated losses ([^E0128])? □yes □no

• B) Is the undertaking a company where at least some members have unlimited liability for the debt of the company ([^E0129]), and where more than half of its capital listed in the company accounts has disappeared as a result of accumulated losses? □yes □no

• C) Is the undertaking subject to collective insolvency proceedings or does it fulfil the criteria under domestic law for being placed in collective insolvency proceedings at the request of its creditors? □yes □no

• D) In the case of an undertaking that is not an SME:
• — has the undertaking's book debt to equity ratio been greater than 7,5 for the past two years and
• — has the undertaking's EBITDA interest coverage ratio been below 1,0 for the past two years? □yes □no

• E) If you have answered yes to any of the questions in points A to D, please substantiate the answer, including references in the answer to the supporting evidence or documents provided in annex (latest profit and loss account statements with balance sheets, or court decision opening collective insolvency proceedings on the company or evidence that the criteria for being placed under insolvency proceedings at the request of creditors under national company law are met, etc.).

1.2.   Newly created undertaking or larger business group

• A) When was the undertaking created?

• B) Since when has the undertaking been operating?

• C) Does the company belong to a larger business group? □yes □no

• D) If yes, please submit full details about the group (organisation chart, showing the links between the group's members with details on capital and voting rights) and evidence that the company's difficulties are intrinsic and are not the result of an arbitrary allocation of costs within the group, and that the difficulties are too serious to be dealt with by the group itself.

1.3.   Sectoral scope

Is the undertaking active in:

A) the coal sector [^E0130]:	□yes	□no
B) the steel sector [^E0131]:	□yes	□no
C) sectors covered by specific rules for financial institutions [^E0132]:	□yes	□no

As defined in Decision 2010/787/EU.

As defined in Annex IV to the Communication from the Commission: Guidelines on regional state aid for 2014-2020 (OJ C 209, 23.7.2013, p. 1).

Communication from the Commission on the application, from 1 August 2013, of the State aid rules to support measures in favour of banks in the context of the financial crisis (‘Banking Communication’) (OJ C 216, 30.7.2013, p. 1).

1.4.   SGEI provider:

• A) Is the undertaking providing services of general economic interest? □yes □no

• B) If the answer to point A is yes, please describe the service(s) of general economic interest and provide a copy of the entrustment act(s).

• C) If the answer to point A is yes, please indicate the amount of the public service compensation the undertaking is receiving, describe the methodology of calculation of compensation and provide the relevant legal basis establishing the methodology of calculation of the public service compensation.

2. Compatibility with the internal market

2.1.   Contribution to an objective of common interest:

• A) Is the beneficiary located in a region or regions (at NUTS level 2) where the unemployment rate is one of the following:
• — higher than the Union average, persistent and accompanied by difficulty in creating new employment in the region or regions concerned
• — higher than the national average, persistent and accompanied by difficulty in creating new employment in the region(s) concerned. □yes □no

• B) Is there a risk of disruption to an important service which is hard to replicate and it would be difficult for any competitor simply to step in (for example, a national infrastructure provider)? □yes □no

• C) Does the undertaking have any important systemic role in a particular region or sector? Would its exit have any potential negative consequences (for example as a supplier of an important input)? □yes □no

• D) Is there a risk of interruption to the continuity of provision of an SGEI? □yes □no

• E) Would the failure or adverse incentives of credit markets push an otherwise viable undertaking into bankruptcy? □yes □no

• F) Would the exit from the market of the undertaking concerned lead to an irremediable loss of important technical knowledge or expertise? □yes □no

• G) Would the failure of the beneficiary involve any similar situation of severe hardship not listed above? □yes □no

• H) If you have answered yes to any of the questions in points A to G, please fully substantiate the answer(s), including a reference to the further supporting evidence or documents provided in annex.

2.2.   Restructuring plan and return to long-term viability

Please provide the restructuring plan ([^E0133]) aiming at restoring the long-term viability ([^E0134]) of the beneficiary within a reasonable timescale together with a market survey and a sensitivity analysis identifying the driving parameters of the beneficiary's performance and the main risk factors going forward (please follow as much as possible the indicative restructuring plan set out in Annex II to the Guidelines).

3. Need for State intervention/incentive effect

• 3.1. Please provide a comparison between the measures set out in the restructuring plan and a credible alternative scenario not involving State aid ([^E0135]) demonstrating that in such an alternative scenario the relevant objective or objectives that you have identified in section 2.1 would not be attained, or would be attained to a lesser degree.

• 3.2. Please demonstrate that in the absence of the aid, the beneficiary would have been restructured, sold or wound up in a way that would not have achieved the objective of common interest identified in section 2.1.

4. Appropriateness

• 4.1. Please provide a short description of the State aid instruments chosen, including the form, amount and remuneration ([^E0136]):

• 4.2. Please explain whether the problems of the beneficiary are caused by liquidity and/or solvency issues, or by both:

• 4.3. Please demonstrate that the State aid instruments chosen are appropriate to address the problems identified in point 4.2 (that is to say liquidity or solvency issues).

5. Proportionality of the aid/aid limited to the minimum

5.1.   Own contribution

• A) Does the own contribution of the beneficiary amount to at least 50 % of the restructuring costs ([^E0137])? □yes □no

• B) Please describe and quantify each category of restructuring costs to be incurred, provide for their total amount and indicate which percentage of the restructuring costs will be covered by the own contribution:

• C) Please describe and quantify the own contribution to the restructuring costs to be provided from the own resources of the beneficiary, its shareholders or creditors, or the business group to which it belongs, or from new investors:

• D) Please explain why you consider this own contribution to be real and aid-free:

• E) Please demonstrate that the own contribution is comparable to the aid granted in terms of effects on the solvency or liquidity position of the beneficiary ([^E0138]) and, if not, explain why, with reference, if appropriate, to supporting documents (e.g. balance sheet, cash flow statements): … …

5.2.   Burden-sharing

To be completed if the State aid is granted in a form that enhances the beneficiary's equity position ([^E0139])

• A) Have the beneficiary's losses been fully accounted for, attributed to and absorbed by existing shareholders and/or subordinated creditors? □yes □no

• B) If the answer to point A is yes, please provide evidence, on the basis of an up-to-date analysis of the beneficiary's balance sheet situation.

• C) Will cash outflows from the beneficiary to holders of equity and/or subordinated debt be prevented during the restructuring period? □yes □no

• D) If the answer to point C is no, please explain the reason(s).

• E) Will the State receive a reasonable share of the future gains in value of the beneficiary, in view of the amount of State equity injected in comparison with the remaining equity of the company after losses have been accounted for? □yes □no

• F) If the answer to point E is yes, please substantiate the answer and provide evidence accordingly.

• G) If the beneficiary's losses are not absorbed in full (see point A above) and/or cash outflows from the beneficiary to holders of equity and/or subordinated debt are not prevented during the restructuring period (see point C above), please explain the reasons, in particular why full implementation of those conditions would lead to disproportionate results:

• H) Are senior debt holders contributing to restoring the beneficiary's equity position? □yes □no

• I) If the answer to point H is yes, please explain in which way senior debt holders will contribute.

6. Negative effects

6.1.   ‘One time, last time’ principle

Has the undertaking (or the group to which it belongs) already received any rescue aid, restructuring aid or temporary restructuring support ([^E0140]) and/or any non-notified aid?

□yes	□no

If yes, please provide full details (date, amount, reference to previous Commission decision if applicable, etc.) ([^E0141]):

6.2.   Measures to limit distortions of competition:

Structural measures — divestments and reduction of business activities

• A) Please describe the divestments of assets, reduction of capacity or market presence committed to be undertaken. Please show that divestments, write-offs and closure of loss-making activities included in the commitments are not necessary to restore long-term viability of the beneficiary. Please indicate in addition the relevant markets in which those divestments will take place and their timing ([^E0142]). Please indicate as well whether the beneficiary will facilitate divestitures, for example through ring-fencing of activities and by agreeing not to solicit clients of the divested business.

• B) If structural measures exceptionally take the form of divestment of assets alone and do not involve the creation of a viable entity able to compete in the market, please demonstrate that no other form of structural measures would be feasible or that other structural measures would seriously jeopardise the economic viability of the undertaking:

Behavioural measures

• C) Does the beneficiary agree to refrain from acquiring shares in any company during the restructuring period, except where indispensable to ensure its long-term viability and subject, in that case, to notification to and approval by the Commission? □yes □no

• D) Does the beneficiary agree to refrain from publicising State support as a competitive advantage when marketing its products and services? □yes □no

• E) Are there any other behavioural measures foreseen? □yes □no

Market opening measures

• F) Will any measures be adopted by the national authorities or by the beneficiary with the aim of promoting more open, sound and competitive markets, for instance by favouring entry and exit ([^E0143])? □yes □no

• G) If the answer to point F is yes, please describe which measures and in which market, indicating how the measures are directly or indirectly linked to the beneficiary's activities:

Calibration of measures to limit distortions of competition

• H) Is any of the aid aimed at covering the social costs of restructuring ([^E0144])? □yes □no

• I) If the answer to point H is yes, please specify:

7. Other information

• 7.1. Please indicate here any other information you consider relevant for the assessment of the measure(s) concerned under the Guidelines (e.g. as regards measures to increase employability of redundant workers or assistance with finding new employment):

PART III.3.C

Supplementary information sheet on rescue aid, restructuring aid and/or temporary restructuring support: aid schemes

This supplementary information sheet must be filled with regard to rescue aid, restructuring aid and temporary restructuring support schemes covered by the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty ([^E0145]) (‘Guidelines’).

1. Scope of the scheme

• 1.1. Does the scheme concern provision of:

(a) rescue aid:	□yes	□no
(b) restructuring aid:	□yes	□no
(c) temporary restructuring support:	□yes	□no

2. Eligibility

• 2.1. Is the scheme limited to SMEs ([^E0146]) in difficulty or smaller State-owned undertakings in difficulty ([^E0147]) (unless clearly indicated otherwise hereafter together referred as ‘SMEs’)?

□yes	□no

• 2.2. Is the scheme limited to SMEs that fulfil one of the following eligibility criteria:

• (a) In relation to SMEs that are limited liability companies ([^E0148]): more than half of the subscribed share capital has disappeared as a result of accumulated losses ([^E0149])? □yes □no

• (b) In relation to SMEs which are companies where at least some members have unlimited liability for the debt of the company ([^E0150]): more than half of the capital shown in the company accounts has disappeared as a result of accumulated losses? □yes □no

• (c) SMEs that are subject to collective insolvency proceedings or fulfil the criteria under their domestic law for being placed in collective insolvency proceedings at the request of their creditors? □yes □no

• (d) In relation to smaller State-owned undertakings: the undertaking's book debt to equity ratio has been greater than 7,5 and its EBITDA interest coverage ratio has been below 1,0 for the past two years? □yes □no

• 2.3. Does the scheme foresee that rescue aid or temporary restructuring support, or both, can be granted to SMEs that do not qualify as undertakings in difficulty but are merely facing acute liquidity needs due to exceptional and unforeseen circumstances?

□yes	□no

• 2.4. If the answer to point 2.3 is yes, please explain how it will be assessed whether an SME faces acute liquidity needs and which kinds of circumstances are qualified as exceptional and unforeseen.

• 2.5. Does the scheme apply to newly-created SMEs?

□yes	□no

• 2.6. Does the scheme apply to SMEs active in:

(a) the coal sector [^E0151]:	□yes	□no
(b) the steel sector [^E0152]:	□yes	□no
(c) sectors covered by specific rules for financial institutions [^E0153]:	□yes	□no

As defined in Decision 2010/787/EU.

As defined in Annex IV to the Communication from the Commission: Guidelines on regional state aid for 2014-2020 (OJ C 209, 23.7.2013, p. 1).

Communication from the Commission on the application, from 1 August 2013, of the State aid rules to support measures in favour of banks in the context of the financial crisis (‘Banking Communication’) (OJ C 216, 30.7.2013, p. 1).

3. Maximum amount of aid

• 3.1. Is the maximum total amount of aid to be granted to any one SME under the scheme limited to a maximum of EUR 10 million, including any aid obtained from other sources or under other schemes?

□yes	□no

• 3.2. Please indicate the maximum amount of aid to be granted to an SME under the scheme:

4. Compatibility with the internal market

In the case of rescue, restructuring aid and temporary restructuring support

• 4.1. Contribution to an objective of common interest:

• a) Does the scheme apply only in cases where the failure of the beneficiary would be likely to involve social hardship or a market failure, in particular:
• — the exit of an innovative SME or an SME with high growth potential would have potential negative consequences: □yes □no
• — the exit of an SME with extensive links to other local or regional SMEs would have potential negative consequences: □yes □no
• — the failure or adverse incentives of credit markets would push an otherwise viable SME into bankruptcy: □yes □no
• — similar situations of hardship duly substantiated by the beneficiary: □yes □no

• b) If the answer to any of the questions in point (a) is yes, please fully substantiate the answer(s) and explain the criteria on the basis of which the national authorities are going to assess the contribution to the objectives of common interest.

In the case of restructuring aid

4.2.   Restructuring plan and return to long-term viability

In relation to the grant of restructuring aid, does the scheme require the provision of a restructuring plan ([^E0154]) aiming at restoring the long-term viability ([^E0155]) of the beneficiary within a reasonable timescale (please see an indicative restructuring plan in Annex II to the Guidelines)?

□yes	□no

5. Need for State intervention and incentive effect

• 5.1. In relation to the grant of restructuring aid, does the scheme require that the national authorities compare the measures set out in the restructuring plan with a credible alternative scenario not involving State aid ([^E0156]) demonstrating that in such an alternative scenario the relevant objective or objectives of common interest, as described in section 4.1 above, would not be attained, or would be attained to a lesser degree? In particular, does the scheme require a demonstration that in the absence of the aid, the beneficiary would have been restructured, sold or wound up in a way that would not have achieved the objective or objectives of common interest, as described in section 4.1 above?

□yes	□no

• 5.2. If the answer to point 5.1 is yes, please explain according to which criteria the national authorities will assess it.

6. Appropriateness

In the case of rescue aid

• 6.1. Is the aid granted under the scheme restricted to loan guarantees or loans?

□yes	□no

• 6.2. Does the scheme require that the financial cost of the loan (or, in the case of loan guarantees, the total financial cost of the guaranteed loan, including the interest rate of the loan and the guarantee premium) is set at a rate not lower than the reference rate set out by the Commission in its Reference Rate Communication ([^E0157]) for weak undertakings offering normal levels of collateralisation?

□yes	□no

• 6.3. Does the scheme provide that rescue aid is granted for no longer than six months, during which an analysis must be made of the beneficiary's position?

□yes	□no

• 6.4. Does the scheme provide that, within six months after granting the rescue aid, the loan will be reimbursed or the guarantee terminated, unless before that time either: (a) the national authorities have approved a restructuring plan, or liquidation plan, or (b) the beneficiary has submitted a simplified restructuring plan ([^E0158]) (in case of temporary restructuring support)?

□yes	□no

• 6.5. Does the scheme provide that the rescue aid must not be used to finance structural measures, such as acquisition of significant businesses or assets, other than those required during the rescue period for the survival of the beneficiary?

□yes	□no

In the case of restructuring aid

• 6.6. Please explain on basis of which criteria the national authorities will assess to what extent the problems of the beneficiary relate to liquidity or solvency or both, and how they will select the State aid instruments which will address the problems identified in the most appropriate way:

In the case of temporary restructuring support

• 6.7. Is the temporary restructuring support to be granted under the scheme restricted to loan guarantees or loans?

□yes	□no

• 6.8. Does the scheme require that the financial cost of the loan (or, in the case of loan guarantees, the total financial cost of the guaranteed loan, including the interest rate of the loan and the guarantee premium) be set at a rate not lower than the reference rate set out by the Commission in its Reference Rate Communication for weak undertakings offering normal levels of collateralisation?

□yes	□no

• 6.9. Does the scheme require that the remuneration for the temporary restructuring support be increased by at least 50 basis points 12 months after the disbursement of the first instalment to the beneficiary (less any immediately preceding period of rescue aid)?

□yes	□no

• 6.10. Does the scheme provide that temporary restructuring support be granted for no longer than 18 months, less any immediately preceding period of rescue aid?

□yes	□no

• 6.11. Does the scheme provide that not later than six months after disbursement of the first instalment of the temporary restructuring support to the beneficiary, less any immediately preceding period of rescue aid, the national authorities will approve a simplified restructuring plan?

□yes	□no

• 6.12. Does the scheme provide that within 18 months from the date of granting of the temporary restructuring support, less any immediately preceding period of rescue aid, the loan will be reimbursed or the guarantee terminated, unless before that time a restructuring plan or liquidation plan of the beneficiary has been approved by the national authorities?

□yes	□no

7. Proportionality of the aid or aid limited to the minimum

In the case of rescue aid and temporary restructuring support

7.1.   Amount of aid

• (a) Does the scheme provide that the amount of aid will not exceed the result of the calculation on the basis of the formula set out in Annex I to the Guidelines? □yes □no

• (b) If the answer to point (a) is no, does the scheme require the preparation of a liquidity plan setting out the beneficiary's liquidity needs for the next six months (18 months in the case of temporary restructuring support)? □yes □no

• (c) If the answer to point (b) is yes, please explain on which basis and according to which information the national authorities will examine whether the liquidity plan setting out the beneficiary's liquidity needs for the next six months (18 months in the case of temporary restructuring support) is duly justified:

In the case of restructuring aid

7.2.   Own contribution

• (a) Does the scheme require provision of a real and aid-free contribution to the restructuring costs from the own resources of the beneficiary, its shareholders, creditors, the business group to which it belongs or from new investors amounting to at least 40 % of the restructuring costs in the case of medium-sized enterprises or 25 % of the restructuring costs in the case of small enterprises? □yes □no

• (b) If the answer to point (a) is yes, please explain which elements the national authorities will take into account to assess whether the own contribution is real and aid-free:

• (c) Does the scheme require that the own contribution should be comparable to the aid granted in terms of effects on the solvency or liquidity position of the beneficiary ([^E0159])? □yes □no

• (d) If the answer to point (c) is yes, please explain how the national authorities will assess it:

7.3.   Burden-sharing

To be completed if the scheme provides that the State aid can be granted in a form enhancing the beneficiary's equity position ([^E0160]):

• (a) Does the scheme provide that State intervention may only take place after losses have been fully accounted for and attributed to the existing shareholders and/or subordinated debt holders? □yes □no

• (b) Will cash outflows from the beneficiary to holders of equity and subordinated debt be prevented during the restructuring period to the extent legally possible? □yes □no

• (c) If the answer to point (b) is no, please explain on the basis of which criteria the national authorities will assess whether such cash outflows would not disproportionately affect those that have injected fresh equity.

• (d) Will the national authorities allow any exceptions from the conditions described in points (a) and (b) above?
• □ no
• □ yes. If so, please explain.

• (e) Does the scheme provide that the State will receive a reasonable share of the future gains in value of the beneficiary, in view of the amount of State equity injected in comparison with the remaining equity of the company after losses have been accounted for? □yes □no

8. Negative effects

• 8.1. ‘One time, last time’ principle:

Does the scheme exclude ([^E0161]) the provision of aid to any SME which has received rescue aid, restructuring aid or temporary restructuring support in the past ([^E0162]) and/or any non-notified aid?

□yes	□no

In the case of restructuring aid

• 8.2. Measures to limit distortions of competition ([^E0163]):

Structural measures — divestments and reduction of business activities

• (a) Does the scheme require from beneficiaries divestments of assets, reduction of capacity or market presence ([^E0164]) together with indication of the relevant markets on which those divestments will take place ([^E0165]) and their timing ([^E0166])? □yes □no

• (b) Does the scheme state that structural measures should normally take the form of divestments on a going-concern basis of viable stand-alone businesses that, if operated by a suitable purchaser, can compete effectively in the long term? □yes □no

• (c) If the answer to point (b) is no, does the scheme provide that, where there is a lack of such entities, the beneficiary might carve out and subsequently divest an existing and appropriately funded activity, creating a new and viable entity that should be able to compete in the market? □yes □no

• (d) If the scheme allows for structural measures in the form of divestment of assets alone, without involving the creation of a viable entity able to compete in the market, does it require a demonstration by the beneficiary that no other form of structural measures would be feasible or that other structural measures would seriously jeopardise the economic viability of the undertaking? □yes □no

Behavioural measures

• (e) Does the scheme require that the beneficiary refrain from acquiring shares in any company during the restructuring period, except where indispensable to ensure the long-term viability? □yes □no

• (f) Does the scheme require that the beneficiary refrain from publicising State support as a competitive advantage when marketing their products and services? □yes □no

• (g) Does the scheme provide for the beneficiary to refrain from engaging in commercial behaviour aimed at a rapid expansion of its market share relating to specific products or geographic markets by offering terms (for example as regards prices and other commercial conditions) which cannot be matched by competitors that are not in receipt of State aid? □yes □no

• (h) If the answer to point (g) is yes, under what circumstances? Please explain.

• (i) Does the scheme foresee any other behavioural measures?
• □ no
• □ yes. If so, please describe.

Market opening measures

• (j) Does the scheme allow for any measures to be adopted by the national authorities or by the beneficiary that are aimed at promoting more open, sound and competitive markets, for instance by favouring entry and exit ([^E0167])? □yes □no

• (k) If the answer to point (j) is yes, please describe:

9. General

• 9.1. Does the scheme apply to SMEs in an assisted area?

□yes	□no

• 9.2. Do specific provisions apply to SMEs in assisted areas under the scheme?

□yes	□no

• 9.3. If the answer to point 9.2 is yes, please explain which specific provisions apply and why they are justified.

• 9.4. Do the national authorities intend to accept a contribution which constitutes less than 40 % of the restructuring costs in the case of medium-sized enterprises or less than 25 % of the restructuring costs in the case of small enterprises?

□yes	□no