# 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, Appendix 5: Irrecoverable amounts as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013 Extent: E+W+S+N.I. Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013. The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Priority IRRECOVERABLE AMOUNTS Total eligible amount of expenditure Corresponding public expenditure Comments (Obligatory) (A) (B) (C) Priority 1 Less developed regions Transition regions More developed regions Outermost regions and Northern sparsely populated regions YEI Priority 2 Less developed regions Transition regions More developed regions Outermost regions and Northern sparsely populated regions YEI Priority 3 Less developed regions Transition regions More developed regions Outermost regions and Northern sparsely populated regions YEI Priority 4 YEI Totals Less developed regions Transition regions More developed regions Outermost regions and Northern sparsely populated regions YEI GRAND TOTAL The 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: Including irrecoverable public expenditure under Article 71 of Regulation (EU) No 1303/2013. Priority IRRECOVERABLE AMOUNTS Total eligible amount of expenditure Corresponding public expenditure Comments (Obligatory) (A) (B) Priority 1 Priority 2 Priority 3 GRAND TOTAL --- Source: https://www.legislation.gov.uk/eur/2014/1011/annex/VII/appendix/5 (the official version) Page: https://openlegislation.uk/eu-regulation-2014-1011/annex-VII/appendix-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.