Division 3 Expenditure

Separate figures have to be provided for each aid instrument within a scheme or individual aid (e.g. grant, soft loans, etc). The figures have to be expressed in euro or, if applicable, national currency. In the case of tax expenditure, annual tax losses have to be reported. If precise figures are not available, such losses may be estimated.

These expenditure figures should be provided on the following basis:

for the year under review indicate separately for each aid instrument within the scheme (e.g. grant, soft loan, guarantee, etc.):

1. 3.1.

   amounts committed, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new assisted projects. In the case of guarantee schemes, the total amount of new guarantees handed out should be provided;

2. 3.2.

   actual payments, (estimated) tax losses or other revenue forgone, data on guarantees, etc. for new and current projects. In the case of guarantee schemes, the following should be provided: total amount of outstanding guarantees, premium income, recoveries, indemnities paid out, operating result of the scheme under the year under review;

3. 3.3.

   number of new assisted projects;

4. 3.4.

   estimated overall number of jobs created or maintained by new projects (if appropriate);

5. 3.5.

   estimated overall amount of investment aided by new projects;

6. 3.6.

   regional breakdown of amounts under point 3.1 either by regions defined at NUTS^f1 level 2 or below or by Article 87(3)(a) regions, Article 87(3)(c) regions and non-assisted regions;

7. 3.7.

   sectorial breakdown of amounts under point 3.1. by beneficiaries' sectors of activity (if more than one sector is covered, indicate the share of each):

   • agriculture

   • fisheries and/or aquaculture

   • coalmining

   • manufacturing

     of which:

     • steel

     • shipbuilding

     • synthetic fibres

     • motor vehicles

     • other manufacturing (please specify)

   • services

     of which:

     • maritime transport services

     • other transport services

     • financial services

     • other services (please specify)

   • other sectors (please specify)