{
  "url": "https://openlegislation.uk/eu-regulation-2014-1011/annex-VII/appendix-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1011/annex-VII/appendix-5.json",
  "legislation": "eur/2014/1011",
  "legislation_title": "Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1011",
  "path": "annex/VII/appendix/5",
  "kind": "appendix",
  "number": "5",
  "heading": "Irrecoverable amounts as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013",
  "text": "Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013.\nThe YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.\nThe YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.\nPriority\nIRRECOVERABLE AMOUNTS\nTotal eligible amount of expenditure\nCorresponding public expenditure\nComments (Obligatory)\n(A)\n(B)\n(C)\nPriority 1\nLess developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nTransition regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nMore developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nOutermost regions and Northern sparsely populated regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nYEI\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nPriority 2\nLess developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nTransition regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nMore developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nOutermost regions and Northern sparsely populated regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nYEI\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nPriority 3\nLess developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nTransition regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nMore developed regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nOutermost regions and Northern sparsely populated regions\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nYEI\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nPriority 4\nYEI\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nTotals\nLess developed regions\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nTransition regions\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nMore developed regions\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nOutermost regions and Northern sparsely populated regions\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nYEI\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nGRAND TOTAL\n<type='Cu' input='G'>\n<type='Cu' input='G'>\nThe model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, if applicable) the table shall look as follows:\nIncluding irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013.\nPriority\nIRRECOVERABLE AMOUNTS\nTotal eligible amount of expenditure\nCorresponding public expenditure\nComments (Obligatory)\n(A)\n(B)\nPriority 1\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nPriority 2\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nPriority 3\n<type='Cu' input='M'>\n<type='Cu' input='M'>\n<type='S' maxlength='1500' input='M'>\nGRAND TOTAL\n<type='Cu' input='G'>\n<type='Cu' input='G'>",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (to the extent that it applies to the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund) (31.12.2020) by The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 10(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1011/annex/VII/appendix/5",
    "retrieved_at": "2026-11-01T14:47:18.004446+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."
}