{
  "url": "https://openlegislation.uk/eu-regulation-2006-1857/annex-II/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1857/annex-II/division-3.json",
  "legislation": "eur/2006/1857",
  "legislation_title": "Commission Regulation (EC) No 1857/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) No 70/2001",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-1857",
  "path": "annex/II/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 euros 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 assisted projects and/or enterprises;\n3.4. [Leave blank]\n3.5. estimated overall amount of:\ninvestment aided,\nexpenditure for conservation of traditional landscapes and buildings aided,\nexpenditure for relocation of farm buildings in the public interest aided,\naid granted for setting up of young farmers,\naid granted for early retirement,\nexpenditure of producer groups aided,\nexpenditure for diseases,\nexpenditure for bad weather compensation,\nexpenditure for insurance premiums aided,\naid granted for land reparcelling,\naid granted to encourage the production of quality agricultural products,\nexpenditure for technical support aided,\nexpenditure for support for the animal sector;\n3.6. regional breakdown of amounts under points 3.1. by less favoured areas or by areas referred to in Article 36(a)(i), (ii) and (iii) of Council Regulation (EC) No 1698/2005 and other areas;\n3.7. sectoral breakdown of amounts under 3.1. by beneficiaries’ sectors of activity (if more than one sector is covered, indicate the share of each):\ntype of animal product,\ntype of plant product.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/1857/annex/II/division/3",
    "retrieved_at": "2026-11-01T14:53:15.884824+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."
}