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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

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

ANNEX I

Annex II is replaced as follows:

ANNEX II

Model for the transmission of financial data(1)

Table 1

Financial information at priority axis and programme level(2)

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

The financial allocation of the priority axis based on the operational programme

[extracted from Table 18a of the operational programme]

Cumulative data on the financial progress of the operational programme

Priority axis

Fund(1)

Category of region(2)

Basis for the calculation of Union support*

(Total eligible cost or public eligible cost)

Total funding

(EUR)

Co-financing rate (%)

Total eligible cost of operations selected for support (EUR)

Proportion of the total allocation covered with selected operations (%)

[column 7/column 5x 100]

Public eligible cost of operations selected for support

(EUR)

Total eligible expenditure declared by beneficiaries to the managing authority

Proportion of the total allocation covered by eligible expenditure declared by beneficiaries (%)

[column 10/column 5x100]

Number of operations selected

Calculation

Calculation

<type=’S’ input=’G’>

<type=’S’ input=’G’>

<type=’S’ input=’G’>

<type=’S’ input=’G’>

<type=’N’ input=’G’>

<type=’P’ input=’G’>

<type=’Cu’ input=’M’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’M’>

<type=’Cu’ input=’M’>

<type=’P’ input=’G’>

<type=’N’ input=’M’>

Priority axis 1

ERDF

Priority axis 2

ESF

Priority axis 3

YEI(3)

NA

Priority axis 4

ESF

YEI(4)

NA

Priority axis 5

Cohesion Fund

NA

Priority axis 6

ERDF REACT-EU

NA

Priority axis 7

ESF REACT-EU

NA

Priority axis 8

ESF REACT-EU

NA

YEI REACT-EU(4)

NA

Priority axis 9

YEI REACT-EU(3)

NA

Total

ERDF

Less developed

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ERDF

Transition

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ERDF

More developed

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ERDF

Special allocation to outermost regions or northern sparsely populated regions

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ESF(5)

Less developed

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ESF(5)

Transition

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ESF(5)

More developed

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

YEI(6)

NA

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

YEI REACT-EU(7)

NA

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

Cohesion Fund

NA

<type=’N’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’Cu’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Total

ERDF REACT-EU

NA

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

Total

ESF REACT-EU

NA

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

Grand Total

All Funds

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’P’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’N’ input=’ G ’>

<type=’P’ input=’G’>

<type=’N’ input=’ G ’>

Table 2

Breakdown of the cumulative financial data by category of intervention for the transmission made by 31 January

Priority axis

Characteristics of expenditure

Categorisation dimensions

Financial data

Fund(*)

Category of region

1

Intervention field

2

Form of finance

3

Territorial dimension

4

Territorial delivery mechanism

5

Thematic objective dimension

ERDF/Cohesion Fund

6

ESF secondary theme

7

Economic dimension

8

Location dimension

Total eligible cost of operations selected for support (EUR)

Public eligible cost of operations selected for support

(EUR)

The total eligible expenditure declared by beneficiaries to the managing authority

Number of operations selected

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’S’ input=’S’>

<type=’Cu’ input=’M’>

<type=’Cu’ input=’M’>

<type=’Cu’ input = M’>

<type=’N’ input = M’>

Table 3

A forecast of the amount for which the Member State expects to submit interim payment applications for the current financial year and the subsequent financial year

For each programme, to be filled in by Fund and category of region, where appropriate

Fund

Category of region

Union contribution

[current financial year]

[subsequent financial year]

January – October

November – December

January- December

ERDF

Less developed regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

Transition regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

More developed regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

Outermost regions and Northern sparsely populated regions(1)

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

ETC

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

ESF

Less developed regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

Transition regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

More developed regions

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

YEI(2)

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

Cohesion Fund

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

ERDF REACT-EU

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

ESF REACT-EU

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

YEI REACT-EU

<type="Cu" input="M">

<type="Cu" input="M">

<type="Cu" input="M">

ANNEX II

APPENDIX 1Information on programme contributions paid to financial instruments as referred to in Article 41 of Regulation (EU) No 1303/2013 and included in the payment applications (cumulative from the start of the programme)(2)

APPENDIX 2Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications (cumulative from the start of the programme)

ANNEX III

APPENDIX 1

APPENDIX 2

APPENDIX 3

APPENDIX 4

APPENDIX 5

APPENDIX 6

APPENDIX 7

APPENDIX 8