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Publications 1994 - 1999
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Eligible Expenditure Datasheets >
Regulations 1994 - 1999
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Eligible Expenditure Datasheets

The Structural Funds help finance economic and social development programmes in the Member States of the European Union. They cannot, however, finance all expenditure proposed by the administrations. In fact, the regulations provide for very specific areas of intervention which may benefit from Community financing.

The 22 briefs collected in this document concern those areas which have proved the most problematic to judge in terms of their eligibility under the Structural Funds. They describe the general rules already being followed and provide new recommendations which should help clarify the eligibility criteria. These briefs, which have been prepared in agreement with the Member States, should improve the workings of the partnership principle by eliminating the uncertainties encountered by programme managers during implementation.

The legal Decision encompassing these briefs was adopted by the Commission in April 1997, within the framework of the SEM 2000 programme which is aimed at modernising and improving the overall financial management of Community resources.

As of May 1 1997, these briefs have been integrated into all Community Support Frameworks, Single Programming Documents and Community Initiative Programmes.

Table of contents:
1. Definition of "Final Beneficiary" of assistance
2. Period of eligibility
3. Validity of the commitment at Member State level
4. Details on the principle of real cost
5. Overhead allocation
6. Depreciation
7. National part-financing in kind
8. Book-keeping of bank interest earned on Community advances
9. Book-keeping entries of other receipts
10. Financial, banking and legal charges
11. Costs of bank guarantees
12. Purchase of second-hand equipment
13. Purchase of land
14. Purchase of real estate
15. VAT and other taxes and charges
16. Alternative financing of part-financed projects
17. Current operations / restructuring of company balance sheets
18. Financial engineering : guarantee funds
19. Financial engineering : venture capital funds
20. Leasing
21. Schemes involving refundable aid
22. Costs incurred by public administration, including salaries of civil servants

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