Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies

Type Implementing Regulation

Publication 2014-09-30

Last updated 2021-03-13

State In force

Department European Commission

Source EUR-Lex

articles 19

Reform history JSON API

Priority	IRRECOVERABLE AMOUNTS	IRRECOVERABLE AMOUNTS	IRRECOVERABLE AMOUNTS
Priority	Total eligible amount of expenditure [^E0085] (A)****	Corresponding public expenditure (B)****	Comments (Obligatory) (C)****
Priority 1
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI [^E0086]
Priority 2
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 3
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 4
YEI [^E0085]

Totals
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
*GRAND TOTAL*

Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:

Priority	IRRECOVERABLE AMOUNTS	IRRECOVERABLE AMOUNTS	IRRECOVERABLE AMOUNTS
	Total eligible amount of expenditure [^E0087] (A)****	Corresponding public expenditure (B)****	Comments (Obligatory)
Priority 1
Priority 2
Priority 3

*GRAND TOTAL*

See footnote 76.

APPENDIX 6

AMOUNTS OF PROGRAMME CONTRIBUTIONS PAID TO FINANCIAL INSTRUMENTS UNDER ARTICLE 41 OF REGULATION (EU) NO 1303/2013 (CUMULATIVE FROM THE START OF THE PROGRAMME)

Article 137(1)(c) of Regulation (EU) No 1303/2013

	Programme contributions paid to financial instruments included in payment applications	Programme contributions paid to financial instruments included in payment applications	Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0088]	Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0088]
	(A)	(B)	(C)	(D)
Priority	Total amount of programme contributions paid to financial instruments	Amount of corresponding public expenditure	Total amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0089]	Amount of corresponding public expenditure
Priority 1
Less developed regions
Transitional regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI [^E0088]
Priority 2
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 3
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 4
YEI [^E0089]

Totals
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
*Grand Total*

At closure, the eligible expenditure shall respect the provisions of Article 42(1), (2) and (3) of Regulation (EU) No 1303/2013.

See footnote 80.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.

	Programme contributions paid to financial instruments included in payment applications	Programme contributions paid to financial instruments included in payment applications	Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0092]	Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0092]
	(A)	(B)	(C)	(D)
Priority	Total amount of programme contributions paid to financial instruments	Amount of corresponding public expenditure	Total amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0092]	Amount of corresponding public expenditure
Priority 1
Priority 2
Priority 3

*Grand Total*

See footnote 80.

APPENDIX 7

ADVANCES PAID IN THE CONTEXT OF STATE AID UNDER ARTICLE 131(5) OF REGULATION (EU) NO 1303/2013 (CUMULATIVE FROM THE START OF THE PROGRAMME)

Article 137(1)(c) of Regulation (EU) No 1303/2013

Priority	Total amount paid from the operational programme as advances [^E0093]	Amount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within 3 years of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the 3 year period has not yet elapsed
Priority	(A)	(B)	(C)
Priority 1
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI [^E0094]
Priority 2
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 3
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
Priority 4
YEI [^E0095]

Totals
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI
*Grand Total*

This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers YEI specific allocation and the corresponding ESF support.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support.

Priority	Total amount paid from the operational programme as advances [^E0096]	Amount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advance	Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed
Priority	(A)	(B)	(C)
Priority 1
Priority 2
Priority 3

*Grand Total*

This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure.

APPENDIX 8

RECONCILIATION OF EXPENDITURE

Article 137(1)(d) of Regulation (EU) No 1303/2013

Priority	Total eligible expenditure included in payment applications submitted to the Commission [^E0097]	Total eligible expenditure included in payment applications submitted to the Commission [^E0097]	Expenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013 [^E0098]	Expenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013 [^E0098]	Difference [^E0099]	Difference [^E0099]	*Comments (obligatory in case of difference)*
Priority	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations	Total amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission	Total amount of the corresponding public expenditure incurred in implementing operations	(E = A-C)	(F = B-D)
Priority	(A)	(B)	(C)	(D)	(E)	(F)	(G)
Priority 1
*Less developed regions*
*Transition regions*
*More developed regions*
*Outermost regions and Northern sparsely populated regions*
*YEI* [^E0100]
Priority 2
*Less developed regions*
*Transition regions*
*More developed regions*
*Outermost regions and Northern sparsely populated regions*
*YEI*
Priority 3
YEI [^E0101]

Totals
Less developed regions
Transition regions
More developed regions
Outermost regions and Northern sparsely populated regions
YEI

*Grand Total*
Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013

Automatically filled in on basis of the final interim payment application submitted under Article 135(2) of Regulation (EU) No 1303/2013.

Automatically filled in on basis of Appendix I.

Automatically calculated.

The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.

Priority	*Total eligible expenditure included in payment application* s submitted to the Commission [^E0102]	*Total eligible expenditure included in payment application* s submitted to the Commission [^E0102]	Expenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013 [^E0103]	Expenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013 [^E0103]	Difference [^E0104]	Difference [^E0104]	*Comments (obligatory in case of difference)*
Priority	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations	Total amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission	Total amount of the corresponding public expenditure incurred in implementing operations	(E = A-C)	(F = B-D)
Priority	(A)	(B)	(C)	(D)	(E)	(F)	(G)
Priority 1
Priority 2

*Grand Total*
Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013	Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013

See footnote 90.

See footnote 91.

See footnote 92.

[^E0001]: Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (OJ L 13, 19.1.2000, p. 12).

[^E0002]: Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (OJ L 201, 31.7.2002, p. 37).

[^E0003]: Directive 2009/136/EC of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/22/EC on universal service and users' rights relating to electronic communications networks and services, Directive 2002/58/EC concerning the processing of personal data and the protection of privacy in the electronic communications sector and Regulation (EC) No 2006/2004 on cooperation between national authorities responsible for the enforcement of consumer protection laws (OJ L 337, 18.12.2009, p. 11).

[^E0004]: Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

[^E0006]: In case of a Public private partnership operation where a private partner will be selected after approval of the operation and is proposed to be the beneficiary in accordance with Article 63(2) of Regulation (EU) No 1303/2013, this section should contain information on the public law body initiating the operation (i.e. the procuring authority).

[^E0007]: A major project started in the 2007-2013 programming period of which one or more phases have been completed in that programing period and this project represents a phase which will be carried out and completed in the 2014-2020 programming period, or a major project started in the 2014-2020 programming period of which this phase represents a phase which will be completed while the next phase will be completed in this or the subsequent programming period.

[^E0009]: Annex I to 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, unless otherwise specified.

[^E0014]: Please provide the geo-referenced data in vector format, containing polygons, lines and/or points as appropriate to represent the project in preferably shape file format.

[^E0016]: This application does not replace notification to the Commission under Article 108(3) of the Treaty. A positive decision by the Commission on the major project under Regulation (EU) No 1303/2013 does not constitute state aid approval.

[^E0021]: As required in Article 102(1)(a)(iv) of Regulation (EU) No 1303/2013.

[^E0022]: Under Article 71(1)(a) or (2) of Regulation (EU) No 1303/2013.

[^E0023]: The Commission services provided guidance to Member States to facilitate the assessment when infrastructure investments may involve State aid. In particular, the Commission services have prepared analytical grids. A Communication on the notion of aid is currently in preparation The Commission invites Member States to make use of the analytical grids and of the future communication for explaining why it is considered that the support does not involve the granting of State Aid.

[^E0024]: Not yet published in the Official Journal.

[^E0025]: Legend for the characteristics of fields:

type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage, B = Boolean, Cu = Currency

input: M = Manual, S = Selection, G = Generated by system

[^E0037]: According to Article 123(3) of Regulation (EU) No 1303/2013, in cases where the managing authority and the certifying authority are both located in the same body, the managing authority shall be a public authority or body).

[^E0038]: Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

[^E0039]: Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

[^E0040]: Limitation of scope: A limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary). A scope limitation may be imposed by circumstances. It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.

[^E0041]: Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

[^E0042]: This paragraph shall only be used if applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.

[^E0043]: Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).

[^E0044]: Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).

[^E0045]: Indicate the authority(s) and the designation criteria with which they do not comply.

[^E0046]: Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.

[^E0047]: Indicate the reason(s) for the adverse opinion for each authority and on each aspect.

[^E0051]: Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e. ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.

[^E0053]: Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e. ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.

[^E0057]: For EAFRD (including the European Union Recovery Instrument) included in the quarterly declaration of expenditure.

[^E0073]: Tables in this Annex provide for the split of the REACT-EU resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.

Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.

This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence. EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.