# Commission Implementing Regulation (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council establishing a European Neighbourhood Instrument, Article 14: Contributions in kind

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

1. Any provision of non-financial resources free of charge by a third party shall be considered as contributions in kind at programme or project level. The cost of staff assigned to a project or programme shall not be considered a contribution in kind but may be considered part of the minimum 10 % co-financing referred to in Article 12 when paid by beneficiaries or participating countries.
2. Contributions in kind are not eligible costs and may not be considered part of the minimum 10 % co-financing referred to in Article 12.

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Source: https://www.legislation.gov.uk/eur/2014/897/article/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-897/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.