{
  "url": "https://openlegislation.uk/eu-regulation-2015-341/annex-V/appendix-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-341/annex-V/appendix-4.json",
  "legislation": "eur/2015/341",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-341",
  "path": "annex/V/appendix/4",
  "kind": "appendix",
  "number": "4",
  "heading": null,
  "text": "Irrecoverable amounts as at the end of the accounting year\n(Article 49(1)(b) of Regulation (EU) No 223/2014)\nAmounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)\nType of expenditure\nName of operation\nIRRECOVERABLE AMOUNTS\nTotal eligible amount of expenditure\nCorresponding public expenditure\nComments (Obligatory)\n(A)\n(B)\n(C)\nTechnical assistance\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nType of material assistance 1\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nType of material assistance 2\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n…\nType of material assistance n\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nTotal\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\nAmounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)\nNotably date of establishment of irrecoverability, reason for irrecoverability and recovery measures taken including date of recovery order.\nType of expenditure\nName of operation\nIRRECOVERABLE AMOUNTS\nTotal eligible amount of expenditure\nCorresponding public expenditure\nComments (Obligatory)\n(A)\n(B)\n(C)\nTechnical assistance\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nType of action 1\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\n…\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘S’ input=‘M’>\nType of action 2\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n…\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n…\nType of action n\nOperation 1\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\nOperation 2\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n…\nOperation n\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\n<type=‘Cu’ input=‘M’>\nTotal\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Notably date of establishment of irrecoverability, reason for irrecoverability and recovery measures taken including date of recovery order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/341/annex/V/appendix/4",
    "retrieved_at": "2026-11-01T14:46:49.443566+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."
}