Conditions for eligibility of unit contributions. Where the grant takes the form of a unit cost, the number of units must comply with the following conditions:
a) the units must be actually used or produced in the period set out in Art. 2.2 of the Special Conditions of the Agreement;
b) the costs are stated in the project budget set out in Annex I of the Agreement, or are eligible after a transfer of funds between budget categories according to Art. 3.3 of the Special Conditions of the Agreement;
c) the units must be necessary for implementing the Project or produced by it;
d) the number of units must be identifiable and verifiable, in particular it must be supported by records and documentation specified in this Annex;
e) they are connected with the subject of the Agreement and they are indicated in the estimated Project Budget;
f) they must be used for the sole purpose of achieving the objectives of the Project and its expected outcomes;
g) they comply with the requirements of applicable tax and social legislation.