Common use of ELIGIBLE AND INELIGIBLE COSTS Clause in Contracts

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. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartnerz; (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 2016); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.2, Point A) 5.2.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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1823 FPA).; (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: 5.2 Specific conditions for lump sum costs to be eligible A. direct personnel costs:; (i) the eligible amount is equal B. direct costs of subcontracting; C. not applicable; D. other direct costs; E. indirect costs. F. not applicable; ‘Direct costs’ are costs that are directly linked to the amount set out in Annex 2, andaction implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point E below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it. (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible A. Direct personnel costs

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. sdxxxArticle [;][.] (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 Article 6.1 refers to general eligibility conditions applicable per cost form (see Article 5). Article 6.2 refers to specific eligibility conditions applicable per budget category (see Article 4).

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartnerz; (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 2014); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.25.2, 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 EEN FPA).; (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: 5.2 Specific conditions for lump sum costs to be eligible A. direct personnel costs:; (i) the eligible amount is equal B. direct costs of subcontracting; C. not applicable; D. other direct costs; E. indirect costs. F. not applicable; ‘Direct costs’ are costs that are directly linked to the amount set out in Annex 2, andaction implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point E below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it. (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible A. Direct personnel costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2016); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.25.2, Point APointA) 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA).; (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: 5.2 Specific conditions for lump sum costs to be eligible A. direct personnel costs:; (i) the eligible amount is equal to the amount set out in Annex 2, andB. direct costs of subcontracting; (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1C. not applicable; D. other direct costs; E. indirect costs; F. not applicable.] 1. Eligible A. Direct personnel costs

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 2B; (iv) they must be incurred in connection with the action as described in Annex 1 A 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 B 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 2B, 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: 6.2 Specific conditions for lump sum costs to be eligible A. direct personnel costs:; (i) the eligible amount is equal B. direct costs of subcontracting; C. direct costs of providing Funding to the amount set out in Annex 2, andthird parties; (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible D. other direct costs; E. indirect costs;

ELIGIBLE AND INELIGIBLE COSTS. 6.1 ‌‌ 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2013); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.2, Point 5.2,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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA). (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 costsArticle

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 and] the final report (see Article 2011); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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) 2a 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 1818 FPA).; (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:: not applicable. 5.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. [OPTION 1 for XXXXX Xxxxxxx Young Entrepreneurs (i) the eligible amount is equal to be used if Article 9a applies): direct costs of providing financial support to third parties;] [OPTION 2: not applicable;] D. other direct costs; E. indirect costs. ‘Direct costs’ are costs that are directly linked to the amount set out in Annex 2, andaction implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point E below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it. (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible A. Direct personnel costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 and] the final report (see Article 2011); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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:: [OPTION 1: not applicable;] [OPTION 1 for XXXXX Xxxxxxx Young Entrepreneurs (to be used if Article 9a applies): (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) 2a 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:: not applicable. 5.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. [OPTION 1 for XXXXX Xxxxxxx Xxxxx Entrepreneurs (ito be used if Article 9a) the eligible amount is equal applies: direct costs of providing financial support to third parties;] [OPTION 2: not applicable;] D. other direct costs; E. indirect costs. ‘Direct costs’ are costs that are directly linked to the amount set out in Annex 2, andaction implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point E below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it. (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible A. Direct personnel costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (aa.) for actual costs: (i) : they must be actually incurred by the beneficiary; (ii) KIC Partner; 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 2016); (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 beneficiary’s KIC Partner's accounts in accordance with the accounting standards applicable in the country where the beneficiary KIC Partner is established and with the beneficiary’s KIC Partner's usual cost accounting practices; (vi) ; they must comply with the applicable national law on taxes, labour and social security, and (vii) and they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency.; (bb.) for unit costs: (i) they must be calculated as follows: {amounts per unit set out in Annex 2 5, or in Annex 1 in line with the Commission Decision No C(2016) 8298, or calculated by the beneficiary KIC Partner in accordance with its usual cost accounting practices (see Article 6.25.2, Point A) A and Article 5.2.D.5)} 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA). (cc.) for flat-rate costs: (i) : they must be calculated by applying the flat-rate set out in Annex 21, and (ii) and 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; (dd.) [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 21 in line with Commission Decision No(2016) 8298 , 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. 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 Article 6.1 refers to general eligibility conditions applicable per form of cost. Article 6.2 refers to specific eligibility conditions applicable per budget category. 2. General eligibility conditions for actual costs Specific case:

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. 6.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. direct costs of providing financial support to third parties; D. other direct costs; E. indirect costs; F. not applicable. A. Direct personnel costs Types of eligible personnel costs A.1 Personnel costs are eligible1, if they are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action (‘costs for employees (or equivalent)’). sdxxx They must be limited to salaries (d) [OPTION including during parental leave), social security contributions, taxes and other costs included in the remuneration, if lump sum foreseen in Article 5.2: they arise from national law or the employment contract (or equivalent appointing act). Beneficiaries that are non-profit legal entities2 may also declare as personnel costs additional remuneration for lump sum costspersonnel assigned to the action (including payments on the basis of supplementary contracts regardless of their nature), if: (ia) it is part of the beneficiary’s usual remuneration practices and is paid in a consistent manner whenever the same kind of work or expertise is required; (b) the criteria used to calculate the supplementary payments are objective and generally applied by the beneficiary, regardless of the source of funding used. Additional remuneration for personnel assigned to the action is eligible up to the following amount: (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000; (b) if the person works exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount is equal of EUR 8 000, or (c) if the person does not work exclusively on the action: up to a pro-rata amount calculated as follows: {{EUR 8 000 divided by the number of annual productive hours (see below)}, multiplied by the number of hours that the person has worked on the action during the year}. A.2 The costs for natural persons working under a direct contract with the beneficiary other than an employment contract are eligible personnel costs, if: (a) the person works under the beneficiary’s instructions and, unless otherwise agreed with the beneficiary, on the beneficiary’s premises; (b) the result of the work carried out belongs to the beneficiary, and (c) the costs are not significantly different from those for personnel performing similar tasks under an employment contract with the beneficiary. A.3 The costs of personnel seconded by a third party against payment are eligible personnel costs, if the conditions in Article 11.1 are met. A.4 Costs of owners of beneficiaries that are small and medium-sized enterprises (‘SME owners’) who are working on the action and who do not receive a salary are eligible personnel costs, if they correspond to the amount per unit set out in Annex 2, and (ii) 2 multiplied by the corresponding tasks or parts number of actual hours worked on the action must have been properly implemented in accordance with Annex 1action.] 1. Eligible costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2016); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.2, Point A) 5.2.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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1823 FPA).; (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. 5.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. not applicable; D. other direct costs; E. indirect costs; F. not applicable. sdxxx (d) [OPTION if lump sum foreseen in Article 5.2: for lump sum ‘Direct costs: (i) the eligible amount is equal ’ are costs that are directly linked to the amount set out in Annex 2, andaction implementation and can therefore be attributed to it directly. They must not include any indirect costs (see Point E below). ‘Indirect costs’ are costs that are not directly linked to the specific action implementation and therefore cannot be attributed directly to it. (ii) the corresponding tasks or parts of the action must have been properly implemented in accordance with Annex 1.] 1. Eligible A. Direct personnel costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2016); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 partner in accordance with its usual cost accounting practices (see Article 6.25.2, 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA).; (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 costsArticle

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligibleeligible 'Eligible costs' are costs that meet the following criteria: (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2016); (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 beneficiary’s partner's accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiary’s 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: (i) they must be calculated as follows: {amounts per unit set out in Annex 2 2a or calculated by the beneficiary partner in accordance with its usual cost accounting practices (see Article 6.25.2, Point A) PointA)} 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA).; WIDESPREAD-01-2016-2017-TeamingPhase2 H Associated with document Ref. Ares(2017)278766 - 18/01/2017 (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. 5.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. not applicable; D. other direct costs; E. indirect costs; F. not applicable. sdxxx'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 E 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 (da) [OPTION if lump sum foreseen it is part of the partner's usual remuneration practices and is paid in Article 5.2: a consistent manner whenever the same kind of work or expertise is required; (b) the criteria used to calculate the supplementary payments are objective and generally applied by the partner, regardless of the source of funding used. Additional remuneration for lump sum costspersonnel assigned to the action is eligible up to the following amount: 1 For the definition, see Article 2.1 (i14) of the eligible amount Rules for Participation Regulation No 1290/2013: 'non-profit legal entity' means a legal entity which by its legal form is equal non-profit-making or which has a legal or statutory obligation not to distribute profits to its shareholders or individual members. WIDESPREAD-01 -2016-2017-TeamingPhase2 • Associated with document Ref. Ares(2017)278766 - 18/01/2017 (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000; (b) if the person works exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount set out in Annex 2of EUR 8 000, andor (iic) if the corresponding tasks or parts person does not work exclusively on the action: up to a pro-rata amount calculated as follows: {{EUR 8 000 divided by the number of annual productive hours (see below)}, multiplied by the number of hours that the person has worked on the action must have been properly implemented in accordance with Annex 1during the year}.] 1. Eligible costs

ELIGIBLE AND INELIGIBLE COSTS. 6.1 5.1 General conditions for costs to be eligible (a) for actual costs: (i) they must be actually incurred by the beneficiarypartner; (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 2016); (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 beneficiarypartner’s accounts in accordance with the accounting standards applicable in the country where the beneficiary partner is established and with the beneficiarypartner’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 2a or calculated by the beneficiary partner in accordance with its usual cost accounting practices (see Article 6.25.2, 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 specific action or produced by it, and - the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 1824 FPA).; (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 costsArticle

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, andand sdxxx (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 Article 6.1 refers to general eligibility conditions applicable per form of cost. Article 6.2 refers to specific eligibility conditions applicable per budget category. 2. For actual costs

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. 6.2 Specific conditions for costs to be eligible A. direct personnel costs; B. direct costs of subcontracting; C. direct costs of providing financial support to third parties; D. other direct costs; E. indirect costs; F. not applicable. A. Direct personnel costs Types of eligible personnel costs A.1 Personnel costs are eligible7, if they are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action (‘costs for employees (or equivalent)’). sdxxx They must be limited to salaries (d) [OPTION including during parental leave), social security contributions, taxes and other costs included in the remuneration, if lump sum foreseen in Article 5.2: they arise from national law or the employment contract (or equivalent appointing act). Beneficiaries that are non-profit legal entities2 may also declare as personnel costs additional remuneration for lump sum costspersonnel assigned to the action (including payments on the basis of supplementary contracts regardless of their nature), if: (ia) it is part of the beneficiary’s usual remuneration practices and is paid in a consistent manner whenever the same kind of work or expertise is required; (b) the criteria used to calculate the supplementary payments are objective and generally applied by the beneficiary, regardless of the source of funding used. Additional remuneration for personnel assigned to the action is eligible up to the following amount: (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000; (b) if the person works exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount is equal of EUR 8 000, or (c) if the person does not work exclusively on the action: up to a pro-rata amount calculated as follows: {{EUR 8 000 divided by the number of annual productive hours (see below)}, multiplied by the number of hours that the person has worked on the action during the year}. A.2 The costs for natural persons working under a direct contract with the beneficiary other than an employment contract are eligible personnel costs, if: (a) the person works under the beneficiary’s instructions and, unless otherwise agreed with the beneficiary, on the beneficiary’s premises; (b) the result of the work carried out belongs to the beneficiary, and (c) the costs are not significantly different from those for personnel performing similar tasks under an employment contract with the beneficiary. A.3 The costs of personnel seconded by a third party against payment are eligible personnel costs, if the conditions in Article 11.1 are met. A.4 Costs of owners of beneficiaries that are small and medium-sized enterprises (‘SME owners’) who are working on the action and who do not receive a salary are eligible personnel costs, if they correspond to the amount per unit set out in Annex 2, and (ii) 2 multiplied by the corresponding tasks or parts number of actual hours worked on the action must have been properly implemented in accordance with Annex 1action.] 1. Eligible costs