Commission Implementing Regulation (EU) 2021/437 of 3 March 2021 amending Implementing Regulation (EU) No 1011/2014 as regards changes to the model for transmission of financial data, to the model for the payment application including additional information concerning financial instruments and to the model for the accounts

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 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 (1), and in particular Articles 112(5), 131(6) and 137(3) thereof,

Whereas:

(1) Annex II to Commission Implementing Regulation (EU) No 1011/2014 (2) sets out the model for transmission of financial data in accordance with Article 112 of Regulation (EU) No 1303/2013.

(2) Annex VI to Implementing Regulation (EU) No 1011/2014 sets out the model for payment applications including additional information concerning financial instruments in accordance with Article 131(6) of Regulation (EU) No 1303/2013.

(3) Annex VII to Implementing Regulation (EU) No 1011/2014 sets out the model for the accounts in accordance with Article 137(3) of Regulation (EU) No 1303/2013.

(4) Article 92b(9) of Regulation (EU) No 1303/2013, as amended by Regulation (EU) 2020/2221 of the European Parliament and of the Council (3), provides that the revised financing plan set out in Article 96(2)(d) of Regulation (EU) No 1303/2013 is to set out the allocation of the additional resources from the European Union Recovery Instrument to the European Regional Development Fund and to the European Social Fund without however identifying amounts for the performance reserve and with no breakdown per category of regions. Specific fields should therefore be added to the models of payment applications and accounts to reflect, for the additional resources, the same split as for the global resources, except for the breakdown per category of regions.

(5) Article 92b(10) of Regulation (EU) No 1303/2013, as amended by Regulation (EU) 2020/2221, provides that the financing plan of a new dedicated operational programme is to set out the allocation of the additional resources from the European Union Recovery Instrument to the European Regional Development Fund and to the European Social Fund without identifying amounts for the performance reserve and with no breakdown per category of regions. New fields should therefore be added to the model for the transmission of financial data to reflect, for the additional resources, the same breakdown as for the global resources, except for the breakdown per category of regions.

(6) The relevant models in Annexes II, VI and VII to Implementing Regulation (EU) No 1011/2014 should therefore be amended accordingly.

(7) In order to allow for prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.

(8) The measures provided for in this Regulation are in accordance with the opinion of the Coordination Committee for the European Structural and Investment Funds,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 1011/2014 is amended as follows:

(1) Annex II is replaced by the text in Annex I to this Regulation;

(2) Annex VI is replaced by the text in Annex II to this Regulation;

(3) Annex VII is replaced by the text in Annex III to this Regulation.

Article 2

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

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

Done at Brussels, 3 March 2021.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 347, 20.12.2013, p. 320.

(2) 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).

(3) Regulation (EU) 2020/2221 of the European Parliament and of the Council of 23 December 2020 amending Regulation (EU) No 1303/2013 as regards additional resources and implementing arrangements to provide assistance for fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and for preparing a green, digital and resilient recovery of the economy (REACT-EU) (OJ L 437, 28.12.2020, p. 30).