Commission Implementing Regulation (EU) 2015/207 of 20 January 2015 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal

Priority Axis	Indicator Type (Key implementation step, financial, output or, where appropriate result indicator)	ID	Indicator or key implementation step	Measurement unit, where appropriate	Milestone for 2018	Final target (2023)	2014	2014	15	15	16	16	17	17	18	18	19	19	20	20	21	21	22	22	23	23	Observations (if necessary)
*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.	*  Member States submit cumulative values for output indicators. Values for financial indicators are cumulative. Values for the key implementation steps are cumulative if the key implementation steps are expressed by a number or percentage. If the achievement is defined in a qualitative way, the table should indicate whether they are completed or not.

3.4.   Financial data (Article 50(2) of Regulation (EU) No 1303/2013)

Table 4

Financial information at priority axis and programme level

as set out in Table 1 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 ([^E0158]) [Model for transmission of financial data] ([^E0159]) and table 16 of model for cooperation programmes under the European territorial cooperation goal

Where applicable, the use of any contribution from third countries participating in the cooperation programme should be provided (for example IPA and ENI, Norway, Switzerland)

Table 5

Breakdown of the cumulative financial data by category of intervention (Article 112(1) and (2) of Regulation (EU) No 1303/2013 and Article 5 of Regulation (EU) No 1304/2013)

(as set out in Table 2 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 [Model for transmission of financial data] and tables 6-9 of Model for cooperation programmes)

Table 6

Cumulative cost of all or part of an operation implemented outside the Union part of the programme area

1	2	3	4	5
	The amount of ERDF support [^E0160] envisaged to be used for all or part of an operation implemented outside the Union part of the programme area based on selected operations (EUR)	Share of the total financial allocation to all or part of an operation located outside the Union part of the programme area (%) (column 2/total amount allocated to the support from the ERDF at programme level *100)	Eligible expenditure of ERDF support incurred in all or part of an operation implemented outside the Union part of the programme area declared by the beneficiary to the managing authority (EUR)	Share of the total financial allocation to all or part of an operation located outside the Union part of the programme area (%) (column 4/total amount allocated to the support from the ERDF at programme level *100)
All or part of an operation outside the Union part of the programme area [^E0161]

ERDF support is fixed in the Commission decision on the respective cooperation programme.

In accordance with and subject to ceilings set out Article 20 of Regulation (EU) No 1299/2013.

4. SYNTHESIS OF THE EVALUATIONS (Article 50(2) of Regulation (EU) No 1303/2013)

Synthesis of the findings of all evaluations of the programme that have become available during the previous financial year, including the name and reference period of the evaluation reports used.

5. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN (article 50(2) of Regulation (EU) No 1303/2013)

• (a) Issues which affect the performance of the programme and the measures taken

• (b) OPTIONAL FOR LIGHT REPORTS, otherwise it will be included in point 9.1 (Article 50(4) of Regulation (EU) No 1303/2013) An assessment of whether progress made towards targets is sufficient to ensure their fulfilment, indicating any remedial actions taken or planned, where appropriate

6. CITIZEN'S SUMMARY (Article 50(9) of Regulation (EU) No 1303/2013)

A citizen's summary of the contents of the annual and the final implementation reports shall be made public and uploaded as a separate file in the form of annex to the annual and the final implementation report

7. REPORT ON THE IMPLEMENTATION OF FINANCIAL INSTRUMENTS (Article 46 of Regulation (EU) No 1303/2013)

Where the managing authority decided to use financial instruments it must send to the Commission a specific report covering the financial instruments operations as an annex to the annual implementation report

8. WHERE APPROPRIATE, PROGRESS IN PREPARATION AND IMPLEMENTATION OF MAJOR PROJECTS AND JOINT ACTION PLANS (Article 101(h) and Article 111(3) of Regulation (EU) No 1303/2013 and Article 14(3)(b) of Regulation (EU) No 1299/2013)

8.1.   Major projects

Table 7

Major projects

Project	CCI	Status of MP 1. completed 2. approved 3. submitted 4. planned for notification/ submission to Commission	Total investments	Total eligible costs	Planned notification/submission date (if applicable) (year, quarter)	Date of tacit agreement/ approval by Commission (if applicable)	Planned start of implementation (year, quarter)	Planned completion date (year. quarter)	Priority Axis/Investment priorities	Current state of realisation — financial progress (% of expenditure certified to Commission compared to total eligible cost)	Current state of realisation — physical progress Main implementation stage of the project 1. completed/in operation; 2. advanced construction; 3. construction; 4. procurement; 5. design	Main outputs	Date of signature of first works contract [^E0162] (if applicable)	Observations (if necessary

In the case of operations implemented under PPP structures the signing of the PPP contract between the public body and the private sector body (Article 102(3) of Regulation (EU) No 1303/2013).

Significant problems encountered in implementing major projects and measures taken to overcome them.

Any change planned in the list of major projects in the cooperation programme

8.2.   Joint action plans

Progress in the implementation of different stages of joint action plans

Table 8

Joint action plans

Title of the JAP	CCI	Stage of implementation of JAP 1. completed 2. > 50 % implemented 3 Started 4. approved 5. submitted 6. planned	Total eligible costs	Total public support	OP contribution to JAP	Priority axis	Type of JAP 1. normal 2. First JAP	[Planned] submission to the Commission	[Planned] start of implementation	[Planned] completion	Main outputs and results	Total eligible expenditure certified to the Commission	Observations (if necessary)

Significant problems encountered and measures taken to overcome them

PART B

REPORTING SUBMITTED IN YEARS 2017, 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4) of Regulation (EU) No 1299/2013)

9. ASSESSMENT OF THE IMPLEMENTATION OF THE COOPERATION PROGRAMME (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4) of Regulation (EU) No 1299/2013)

9.1   Information in Part A and achieving the objectives of the programme (Article 50(4) of Regulation (EU) No 1303/2013)

FOR EACH PRIORITY AXIS — Assessment of the information provided above and progress towards achieving the objectives of the programme, including the contribution of the ERDF to changes in the value of result indicators, when evidence is available from evaluations

9.2.   Specific actions taken to promote equality between men and women and to promote non-discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the cooperation programme and operations (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 2, (d) of Regulation (EU) No 1299/2013)

An assessment of the implementation of specific actions to take into account the principles set out in Article 7 of Regulation (EU) No 1303/2013 on promotion of equality between men and women and non-discrimination, including, where relevant, depending on the content and objectives of the cooperation programme, an overview of specific actions taken to promote equality between men and women and to promote non-discrimination, including accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the cooperation programme and operations

9.3.   Sustainable development (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 2, (e) of Regulation (EU) No 1299/2013)

An assessment of the implementation of actions to take into account the principles set out in Article 8 of Regulation (EU) No 1303/2013 on sustainable development, including, where relevant, depending on the content and objectives of the cooperation programme, an overview of the actions taken to promote sustainable development in accordance with that Article

9.4.   Reporting on support used for climate change objectives (Article 50(4) of Regulation (EU) No 1303/2013)

Figures calculated automatically by the SFC2014 based on categorisation data.

Optional: clarification on the given values —

9.5   Role of partners in the implementation of the cooperation programme (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 1, (c) of Regulation (EU) No 1299/2013)

Assessment of the implementation of actions to take into account the role of partners referred to in Article 5 of Regulation (EU) No 1303/2013, including involvement of the partners in the implementation, monitoring and evaluation of the cooperation programme

10. OBLIGATORY INFORMATION AND ASSESSMENT ACCORDING TO ARTICLE 14(4), SUBPARAGRAPH 1 (a) AND (b), OF REGULATION (EU) No 1299/2013

10.1   Progress in implementation of the evaluation plan and the follow-up given to the findings of evaluations

10.2   The results of the information and publicity measures of the Funds carried out under the communication strategy

11. ADDITIONAL INFORMATION WHICH MAY BE ADDED DEPENDING ON THE CONTENT AND OBJECTIVES OF THE COOPERATION PROGRAMME (Article 14(4), subparagraph 2 (a), (b), (c) and (f), of Regulation (EU) No 1299/2013)

11.1   Progress in the implementation of the integrated approach to territorial development, including integrated territorial investments, sustainable urban development, and community led local development under the cooperation programme

11.2   Progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the ERDF

11.3   Contribution to macro-regional and sea basin strategies (where appropriate)

11.4   Progress in the implementation of actions in the field of social innovation

12. FINANCIAL INFORMATION AT PRIORITY AXIS AND PROGRAMME LEVEL (Articles 21(2) and 22(7) of Regulation (EU) No 1303/2013)

For the purpose of assessing progress towards the achievement of milestones and targets set for financial indicators in the years 2018 and 2023, table 4 of Part A of this Annex shall have the following two additional columns:

13	14
Data for the purpose of the performance review and performance framework	Data for the purpose of the performance review and performance framework
Only for the report submitted in 2019: Total eligible expenditure incurred by beneficiaries and paid by 31.12.2018 and certified to the Commission Article 21(2) of Regulation (EU) No 1303/2013	Only for final the implementation report: Total eligible expenditure incurred by beneficiaries and paid by 31.12.2023 and certified to the Commission Article 22(7) of Regulation (EU) No 1303/2013

PART C

REPORTING SUBMITTED IN YEAR 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(5) of Regulation (EU) No 1303/2013)

13. SMART, SUSTAINABLE AND INCLUSIVE GROWTH

Information and assessment of the programme contribution to achieving the Union strategy for smart, sustainable and inclusive growth.

14. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN — PERFORMANCE FRAMEWORK (Article 50(2) of Regulation (EU) No 1303/2013)

Where the assessment of progress made with regard to the milestones and targets set out in the performance framework demonstrates that certain milestones and targets have not been achieved, Member States should outline the underlying reasons for failure to achieve these milestones in the report of 2019 (for milestones) and in the final implementation report (for targets).

[^E0001]: 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 and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).

[^E0002]: Legend for the characteristics of fields:

type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage

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

maxlength = Maximum number of characters including spaces

[^E0003]: For EAFRD, the description and assessment shall be made towards the targets set by Union priority, as the contribution to Europe 2020 strategy is structured around the six Union priorities

[^E0008]: Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081/2006 (OJ L 347, 20.12.2013, p. 470). This part is only to be filled out by Member States with YEI eligible regions in accordance with Article 16 of this Regulation.

[^E0009]: This part is only to be filled out by Member States with YEI eligible regions in accordance with Article 16 of Regulation (EU) No 1304/2013.

[^E0011]: If more than one body is responsible for implementation, include information on the lead beneficiary (others will be mentioned in point A.5).

[^E0012]: In case of a PPP project where a private partner will be selected after approval of the operation and will 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 contracting authority).

[^E0013]: Commission Recommendation 2003/361/EC (OJ L 124, 20.5.2003, p. 36).

[^E0014]: In case of a PPP project, and if the private partner has not yet been selected, this section should contain the minimum qualification criteria to be retained for pre-qualification in the tender and the justification for these criteria. The application shall also describe all arrangements being put in place for the preparation, monitoring and administration of the PPP project.

[^E0015]: As required by Article 102(5) of Regulation (EU) No 1303/2013.

[^E0016]: 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 (OJ L 69, 8.3.2014, p. 65).

[^E0021]: In the case of a PPP where the private partner has not yet been selected and is responsible for securing the location, the applicant does not need to provide the map identifying the project area.

[^E0022]: Please provide in Appendix 5 geo-referenced data in vector format, containing polygons, lines and/or points as appropriate, to represent the project in preferably shape file format.

[^E0023]: 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 project started in the 2014-2020 programming period of which this project represents a phase which will be completed, while the next phase will be completed in this or the subsequent programming period.

[^E0024]: For energy: is the project defined as project of common interest under Regulation No 347/2013 on Guidelines for trans-European energy infrastructure and repealing Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009? For transport: is the project covered under Regulation (EU) No 1315/2013 on Union guidelines for the development of the trans-European transport network and repealing Decision No 661/2010/EU?

[^E0025]: Regulation (EU) No 1301/2013 of the European Parliament and of the Council 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (OJ L 347, 20.12.2013, p. 289).

[^E0026]: Unless project specific rules must apply e.g. state aid.

[^E0027]: The Commission services provided guidance to Member States to facilitate the assessment when infrastructure investments involve State aid. In particular, the Commission services have prepared analytical grids. Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union has been published (C/2016/2946) (OJ C 262, 19.7.2016, p. 1). The Commission invites Member States to make use of the analytical grids or of other methods for explaining why it is considered that the support does not involve the granting of State aid.

[^E0032]: The Commission services provided guidance to Member States to facilitate the assessment when infrastructure investments 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 or of other methods for explaining why it is considered that the support does not involve the granting of State aid.

[^E0035]: If the output and externalities are different in different options (assuming all options share the same objective) e.g. solid waste projects, it is recommended to undertake a simplified CBA for all main options to select the best alternative and economic parameters of a project, such as EPNV should be the key factor in the selection.

[^E0036]: In case of a PPP project, this section should include rationale for the selection of the procurement method, including through a ‘value for money’ analysis using reasonable public sector comparators.

[^E0037]: Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing 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 (OJ L 138, 13.5.2014, p. 5).

[^E0038]: All figures must correspond to CBA document. CBA should be drafted in Euro or local currency with the exchange rate clearly indicated.

[^E0044]: FRR(Kp) stands for the financial profitability of project promoter's capital.

[^E0045]: Including increased costs over economic lifetime of the project due to climate change impacts and other natural disasters (where relevant).

[^E0048]: In case of a PPP project it should include the risk matrix as allocated under the PPP arrangements (if the operation has already been tendered) or the intended risk allocation under the PPP arrangements (if the operation has not yet been tendered).

[^E0049]: Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment (OJ L 197, 21.7.2001, p. 30).

[^E0050]: Prepared pursuant to Article 5 and Annex I to Directive 2001/42/EC.

[^E0051]: Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment (OJ L 26, 28.1.2012, p. 1).

[^E0052]: If a project consists of several works/activities/services that are classified into different groups, the information should be completed separately for each investment tasks.

[^E0053]: The additional information should focus on selected elements of the EIA procedure important for the project (e.g. data analysis, studies and assessments, additional consultations with the competent authorities and the public, determination of additional compensation/mitigation measures, additional ‘screening’ decision etc., when changes in the project are likely to be identified) that needs to be carried out, in particular as part of multi-stage development consent processes.

[^E0054]: Prepared pursuant to Article 5 and Annex IV to Directive 2011/92/EU.

[^E0055]: In the cases where the EIA procedure has been completed with a legally binding decision, pending the issuing of development consent in accordance with Articles 8 and 9 of Directive 2011/92/EU, the availability of a written commitment by the Member States for timely action to ensure that the development consent would be issued at latest before the start of works.

[^E0057]: Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).

[^E0058]: Revised version adopted by the Habitats Committee on 26.4.2012. http://ec.europa.eu/environment/nature/natura2000/management/guidance_en.htm#art6

[^E0059]: Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).

[^E0060]: Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment (OJ L 135, 30.5.1991, p. 40).

[^E0061]: Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3).

[^E0062]: Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (OJ L 334, 17.12.2010, p. 17).

[^E0063]: For additional guidance on climate adaptation/resilience please refer to DG CLIMA project managers guidelines: http://ec.europa.eu/clima/policies/adaptation/what/docs/non_paper_guidelines_project_managers_en.pdf and the and the EIA/SEA guidance documents: http://ec.europa.eu/environment/eia/home.htm

[^E0065]: In the meaning of Article 62 of Regulation (EU) No 1303/2013.

[^E0066]: In the meaning of Article 37 of Regulation (EU) No 1303/2013.

[^E0067]: As required in Article 101(1)(h) of Regulation (EU) No 1303/2013.

[^E0069]: Under Article 71(2) of Regulation (EU) No 1303/2013.

[^E0070]: The Appendix 1declaration shall provide the name of the relevant site(s), reference number, the distance of the project to the nearest Natura 2000 site(s), its conservation objectives, and justification that project (either individually or in combination with other projects) is not likely to have significant negative effects on Natura 2000 site(s) included or intended to be included in the Natura 2000 network, and, if relevant, an administrative decision.

[^E0071]: Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).

[^E0072]: In accordance with Article 3(2) of Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).

[^E0073]: Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment (OJ L 135, 30.5.1991, p. 40).

[^E0074]: Where a major project consists of a new asset, the revenues and operating costs (or the benefits and costs in the economic analysis) shall be those of the new investment.

[^E0075]: The population that benefits directly from the project.

[^E0076]: Specific Union's legislative provisions existing for water and waste sectors (namely: Water Framework Directive and Waste Framework Directive) shall be taken into account in application of these principles.

[^E0077]: Conditions should be specified in the national guidance document on PPP.

[^E0078]: If private partner has been already selected; otherwise it should be described how this aspect will be assured.

[^E0085]: Financial flexibility may be applied to up to 10 % of the total allocations to outputs or to results. An indicator may be reimbursed up to 10 % in addition to its indicative maximum amount. There may be full flexibility between indicators capturing different levels of achievement of the same output or result.

[^E0086]: The appendix will be uploaded as a separate document in SFC2014.

[^E0087]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013. When YEI is implemented as a part of a priority axis, the reporting should be split between the YEI part and the other part of the priority axis.

[^E0088]: 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).

[^E0089]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0113]: In Table 6 break down by gender is to be used in the relevant fields only if it has been included in Table 6 of the OP. Otherwise use T = total.

[^E0114]: This section is not applicable in the case of an operational programme dedicated to the thematic objective ‘Fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and preparing a green, digital and resilient recovery of the economy’ (‘dedicated REACT-EU programme’) or in the case of priority axes dedicated to that thematic objective (‘REACT-EU priority axes’).

[^E0116]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0117]: 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 (OJ L 286, 30.9.2014, p. 1).

[^E0118]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0128]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0129]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0130]: See Annex I of Commission Implementing Regulation (EU) No 821/2014.

[^E0131]: Optional for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

[^E0133]: This section is not applicable in the case of an operational programme dedicated to the thematic objective ‘Fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and preparing a green, digital and resilient recovery of the economy’ (‘dedicated REACT-EU programme’) or in the case of priority axes dedicated to that thematic objective (‘REACT-EU priority axes’).

[^E0134]: This section is not applicable in the case of an operational programme dedicated to the thematic objective ‘Fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and preparing a green, digital and resilient recovery of the economy’ (‘dedicated REACT-EU programme’) or in the case of priority axes dedicated to that thematic objective (‘REACT-EU priority axes’).

[^E0135]: To be included in case of ETC programmes, where applicable.

[^E0136]: To be included in case of ETC programmes.

[^E0137]: Indicate the operational programmes covered by a common management and control system, in case a single audit strategy is prepared for the operational programmes concerned, as foreseen in Article 127(4) of the Regulation (EU) No 1303/2013.

[^E0138]: Accounting year means the period from 1 July to 30 June, except for the first accounting year, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2015. The final accounting year shall be from 1 July 2023 to 30 June 2024.

[^E0139]: To be included in case of ETC programmes.

[^E0140]: As established by Article 6 of the Regulation (EU) No 1303/2013.

[^E0141]: In line with Article 59(5)(b) of Regulation (EU, EURATOM) No 966/2012.

[^E0142]: In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively shall be indicated in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.

[^E0143]: Same remark as in previous footnote.

[^E0144]: These exceptional cases should be related to unforeseeable, external factors outside the remit of the audit authority.

[^E0145]: As defined in Article 2(29) of the Regulation (EU) No 1303/2013.

[^E0146]: Random, systemic, anomalous.

[^E0147]: For instance: eligibility, public procurement, State aid.

[^E0148]: The stratum error rate is to be disclosed where stratification was applied under Article 28(10) of Regulation (EU) No 480/2014, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in case of multi-Fund programmes).

[^E0149]: Total errors minus corrections referred to in point 5.8 above, divided by the total population.

[^E0150]: The overall level of assurance shall correspond to one of the four categories defined in Table 2 of Annex IV of Regulation (EU) No 480/2014.

[^E0158]: OJ L 286, 30.9.2014, p. 1.

[^E0159]: Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.