ELIGIBLE AND INELIGIBLE COSTS. 6.1 General conditions for costs to be eligible
(a) for actual costs:
(i) they must be actually incurred by the beneficiary;
(ii) they must be incurred in the period set out in Article 3, with the exception of costs relating to the submission of the periodic report for the last reporting period and the final report (see Article 20);
(iii) they must be indicated in the estimated budget set out in Annex 2;
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation;
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices;
(vi) they must comply with the applicable national law on taxes, labour and social security, and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency.
(b) for unit costs:
(i) they must be calculated as follows: {amounts per unit set out in Annex 2 or calculated by the beneficiary in accordance with its usual cost accounting practices (see Article 6.2, Point A) multiplied by the number of actual units};
(ii) the number of actual units must comply with the following conditions: - the units must be actually used or produced in the period set out in Article 3; - the units must be necessary for implementing the action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 18).
(c) for flat-rate costs:
(i) they must be calculated by applying the flat-rate set out in Annex 2, and
(ii) the costs (actual costs or unit costs [or lump-sum costs]) to which the flat-rate is applied must comply with the conditions for eligibility set out in this Article. sdxxx
(d) [OPTION if lump sum foreseen in Article 5.2: for lump sum costs:
(i) the eligible amount is equal to the amount set out in Annex 2, and
(ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.]
1. Eligible costs
ELIGIBLE AND INELIGIBLE COSTS. The eligibility conditions are the following: they must be incurred in connection with and necessary for the implementation of the action in Article 3 and during the period set out in Article 4 they must comply with the applicable national law on taxes, labour and social security and the reimbursement of actual costs incurred in connection with special needs must be based on documentation such as invoices, receipts, etc.; these costs must be identifiable and verifiable they must not be used to cover similar costs already funded by European Union funds.
ELIGIBLE AND INELIGIBLE COSTS. 6.1 Eligible costs
A. Costs for the feasibility study (direct and indirect costs)
ELIGIBLE AND INELIGIBLE COSTS. 5.1 General conditions for costs to be eligible 'Eligible costs' are costs of KIC added value activities, which meet the following criteria: a.) for actual costs:
(i) they must be actually incurred by the KIC Partner;
(ii) they must be incurred in the period set out in Article 3, with the exception of costs relating to the submission of the final report (see Article 16);
(iii) they must be indicated in the estimated budget set out in Annex 2;
(iv) they must be incurred in connection with the specific action as described in Annex 1 and necessary for its implementation;
(v) they must be identifiable and verifiable, in particular recorded in the KIC Partner's accounts in accordance with the accounting standards applicable in the country where the KIC Partner is established and with the KIC Partner's usual cost accounting practices;
(vi) they must comply with the applicable national law on taxes, labour and social security, and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency;
ELIGIBLE AND INELIGIBLE COSTS. 6.1 General conditions for costs to be eligible
ELIGIBLE AND INELIGIBLE COSTS. 11
5.1 General conditions for costs to be eligible 11
5.2 Specific conditions for costs to be eligible 13
5.3 Conditions for costs of linked third parties to be eligible 22
5.4 Conditions for in-kind contributions provided by third parties free of charge to be eligible 22
5.5 Ineligible costs 22 5.6 Consequences of declaration of ineligible costs 23
ELIGIBLE AND INELIGIBLE COSTS. Eligible Costs - Ineligible Costs
ELIGIBLE AND INELIGIBLE COSTS. 5.1 General conditions for costs to be eligible
(a) for actual costs:
(i) they must be actually incurred by the partner; 12 To be used only if option in Point (f) is used.
ELIGIBLE AND INELIGIBLE COSTS. 5.1 General conditions for costs to be eligible
(a) for actual costs:
(i) they must be actually incurred by the partner;
(ii) they must be incurred in the period set out in Article 3, with the exception of costs relating to the submission of [OPTION for actions with several RPs and interim payments: the periodic report for the last reporting period and] the final report (see Article 11);
(iii) they must be indicated in the estimated budget set out in Annex 2;
(iv) they must be incurred in connection with the specific action as described in Annex 1 and necessary for its implementation;
(v) they must be identifiable and verifiable, in particular recorded in the partner’s accounts in accordance with the accounting standards applicable in the country where the partner is established and with the partner’s usual cost accounting practices;
(vi) they must comply with the applicable national law on taxes, labour and social security, and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency;
(b) for unit costs: not applicable;
(c) for flat-rate costs:
(i) they must be calculated by applying the flat-rate set out in Annex 2, and
(ii) the costs (actual costs ) to which the flat-rate is applied must comply with the conditions for eligibility set out in this Article;
(d) for lump sum costs: not applicable.
5.2 Specific conditions for costs to be eligible
A. direct personnel costs;
B. direct costs of subcontracting;
C. other direct costs;
D. indirect costs; ‘Direct costs’ are costs that are directly linked to the action implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point D below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it.
A. Direct personnel costs
