{
  "url": "https://openlegislation.uk/eu-regulation-2001-68/annex-III/division-1/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2001-68/annex-III/division-1/division-3.json",
  "legislation": "eur/2001/68",
  "legislation_title": "Commission Regulation (EC) No 68/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to training aid",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2001-68",
  "path": "annex/III/division/1/division/3",
  "kind": "division",
  "number": "3",
  "heading": "Expenditure",
  "text": "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.\nThese expenditure figures should be provided on the following basis:\nfor the year under review indicate separately for each aid instrument within the scheme (e.g. grant, soft loan, guarantee, etc.):\n3.1. 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;\n3.2. 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;\n3.3. number of new assisted projects;\n3.4. estimated overall number of jobs created or maintained by new projects (if appropriate);\n3.5. estimated overall amount of investment aided by new projects;\n3.6. regional breakdown of amounts under point 3.1 either by regions defined at NUTS level 2 or below or by Article 87(3)(a) regions, Article 87(3)(c) regions and non-assisted regions;\n3.7. 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):\nagriculture\nfisheries and/or aquaculture\ncoalmining\nmanufacturing\nof which:\nsteel\nshipbuilding\nsynthetic fibres\nmotor vehicles\nother manufacturing (please specify)\nservices\nof which:\nmaritime transport services\nother transport services\nfinancial services\nother services (please specify)\nother sectors (please specify)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "NUTS is the nomenclature of territorial units for statistical purposes in the EC."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2001/68/annex/III/division/1/division/3",
    "retrieved_at": "2026-11-01T14:57:06.231591+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}