Commission Implementing Regulation (EU) No 215/2014 of 7 March 2014 laying down rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council 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 with regard to methodologies for climate change support, the determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for the European Structural and Investment Funds

CHAPTER I

METHODOLOGY FOR DETERMINING THE SUPPORT FOR CLIMATE CHANGE OBJECTIVES FOR EACH OF THE ESI FUNDS

(Empowerment under the third subparagraph of Article 8 of Regulation (EU) No 1303/2013)

Article 1

Methodology for the calculation of support by the ERDF, the ESF and the Cohesion Fund for climate change objectives

The calculation of support to be used for climate change objectives by the ERDF and the Cohesion Fund shall be carried out in two steps as follows:

(a) the coefficients set out in Table 1 of Annex I to this Regulation shall be applied by intervention field code to financial data reported for those codes;

(b) in relation to financial data reported against intervention field codes that have a coefficient of zero, where financial data is reported in the thematic objective dimension against codes 04 and 05 set out in Table 5 of Annex I to this Regulation, the data shall be weighted with a 40 % coefficient in terms of their contribution to climate change objectives.

Article 2

Methodology for the calculation of support by the EAFRD for climate change objectives

Article 3

Methodology for the calculation of support by the EMFF for climate change objectives

Support by the EMFF for climate change objectives shall be calculated on the basis of the following information:

(a) the indicative amount of support to be used for climate change objectives by the EMFF in each programme as referred to in Article 27(6) of Regulation (EU) No 1303/2013;

(b) the coefficients established for the main measures supported by the EMFF as set out in Annex III to this Regulation;

(c) reporting by Member States on financial appropriations and expenditure by measure in annual implementation reports pursuant to Article 50(4) and (5) of Regulation (EU) No 1303/2013 and Article 114(2) of Regulation (EU) No 508/2014;

(d) the information and data provided by Member States on operations selected for funding pursuant to Article 97(1)(a) and 107(3) of Regulation (EU) No 508/2014.

CHAPTER II

DETERMINING MILESTONES AND TARGETS IN THE PERFORMANCE FRAMEWORK AND ASSESSING THEIR ACHIEVEMENT

(Empowerment under the fifth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)

Article 4

Information to be recorded by the bodies preparing the programmes

The information recorded by the bodies preparing programmes shall permit verification of compliance with the conditions set out in paragraph 3 of Annex II to Regulation (EU) No 1303/2013 for the milestones and targets. This shall include:

(a) data or evidence used to estimate the value of milestones and targets and the calculation method, such as data on unit costs, benchmarks, standard or a past rate of implementation, expert advice and the conclusions of the ex-ante evaluation;

(b) information on the share of the financial allocation represented by operations, to which the output indicators and key implementation steps set out in the performance framework correspond, as well as the explanation of how that share has been calculated;

(c) information on how the methodology and mechanisms to ensure consistency in the functioning of the performance framework set out in the Partnership Agreement in accordance with Article 15(1)(b)(iv) of Regulation (EU) No 1303/2013 have been applied;

(d) an explanation of the selection of result indicators or key implementation steps, where these have been included in the performance framework.

Article 5

Establishment of milestones and targets

For the EAFRD, they shall refer to the realised total public expenditure entered into the common monitoring and evaluation system.

Article 6

Achievement of milestones and targets

Article 7

Performance framework for priority axes referred to in Article 96(1)(a) and (b) of Regulation (EU) No 1303/2013 and priority axes integrating the YEI

CHAPTER III

NOMENCLATURE OF CATEGORIES OF INTERVENTION FOR THE ERDF, THE ESF AND THE COHESION FUND UNDER THE INVESTMENT FOR GROWTH AND JOBS GOAL

Article 8

Categories of intervention for the ERDF, the ESF and the Cohesion Fund

(Empowerment under the second subparagraph of Article 96(2) of Regulation (EU) No 1303/2013)

Codes 102 to 120 set out in Table 1 of Annex I to this Regulation shall only apply to the ESF.

Only Code 103 set out in Table 1 of Annex I to this Regulation shall apply to the YEI.

Codes 121, 122 and 123 set out in Table 1 of Annex I to this Regulation shall apply to the ERDF, the Cohesion Fund and the ESF.

The codes set out in Table 5 of Annex I to this Regulation shall only apply to the ERDF and the Cohesion Fund.

The codes set out in Table 6 of Annex I to this Regulation shall only apply to the ESF and the YEI.

CHAPTER IV

FINAL PROVISIONS

Article 9

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Article 3 and Annex III to this Regulation shall apply with effect as of the entry into force of the EMFF Regulation.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Nomenclature for the categories of intervention of the Funds

(³) under the Investment for growth and jobs goal and of the Youth Employment Initiative

TABLE 1:  CODES FOR THE INTERVENTION FIELD DIMENSION