Article 3 Initial reporting

affect an amount that exceeds EUR 10 000 in contribution from the funds;

have been the subject of a primary administrative or judicial finding.

the name and the Common Identification Code (CCI) number of the national programme and the reference of the project;

the identity of the natural or legal persons concerned, or both, or of any other entity having a role in the commission of the irregularity and their role, except where that information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;

the region or area where the project has been carried out, identified using appropriate information such as the NUTS level;

the provision or provisions which have been infringed;

the date and source of the first information leading to the suspicion that an irregularity has been committed;

the practices employed in committing the irregularity;

where appropriate, whether the practice gives rise to suspected fraud;

the manner in which the irregularity was discovered;

where appropriate, the Member States and third countries involved;

the period during which, or the date on which, the irregularity was committed;

the date on which the primary administrative or judicial finding on the irregularity was established;

the total amount of expenditure of the project expressed in terms of the Union's contribution, the national contribution and the private contribution;

the amount affected by the irregularity, expressed in terms of the Union's contribution and the national contribution;

in the case of suspected fraud, and where no payment of the public contribution has been made to the beneficiary, the amount which would have been unduly paid had the irregularity not been identified, expressed in terms of the Union's contribution and the national contribution;

the nature of the irregular expenditure;

the suspension of payments, where applicable, and the possibility of recovery of amounts paid.

cases where the irregularity consists solely of the failure to execute, in whole or in part, a project owing to the bankruptcy of the beneficiary;

cases brought to the attention of the responsible authority or the audit authority by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution;

cases which are detected and corrected by the responsible authority, or the audit authority, before inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.