# Commission Regulation (EC) No 1737/2006 of 7 November 2006 laying down detailed rules for the implementation of Regulation (EC) No 2152/2003 of the European Parliament and of the Council concerning monitoring of forests and environmental interactions in the Community, Article 32: Ineligible costs

Extent: E+W+S+N.I.

1. The following shall not be regarded as eligible:
(a) any cost incurred for actions which benefit from aid under other Community financial instruments;
(b) exchange rate losses;
(c) unnecessary or wasteful outlays;
(d) distribution expenses and marketing and advertising expenses to promote products or commercial activities;
(e) any provisions for possible future losses or liabilities;
(f) any debtor interest and interest on borrowed capital;
(g) bad debts.
Certain of the costs referred to in point (d) may, however, be considered eligible as agreed with the Commission.
2. The non-eligible costs referred to in paragraph 1 shall not be considered by the Commission for the calculation of the total programme cost.

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Source: https://www.legislation.gov.uk/eur/2006/1737/article/32 (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-1737/article-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.