# 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, Appendix 4

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

Irrecoverable amounts as at the end of the accounting year
(Article 49(1)(b) of Regulation (EU) No 223/2014)
Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
Type of expenditure
Name of operation
IRRECOVERABLE AMOUNTS
Total eligible amount of expenditure
Corresponding public expenditure
Comments (Obligatory)
(A)
(B)
(C)
Technical assistance
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Type of material assistance 1
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Type of material assistance 2
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
…
Type of material assistance n
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Total
<type=‘Cu’ input=‘G’>
<type=‘Cu’ input=‘G’>
Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
Notably date of establishment of irrecoverability, reason for irrecoverability and recovery measures taken including date of recovery order.
Type of expenditure
Name of operation
IRRECOVERABLE AMOUNTS
Total eligible amount of expenditure
Corresponding public expenditure
Comments (Obligatory)
(A)
(B)
(C)
Technical assistance
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Type of action 1
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
…
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘S’ input=‘M’>
Type of action 2
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
…
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
…
Type of action n
Operation 1
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
Operation 2
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
…
Operation n
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
<type=‘Cu’ input=‘M’>
Total
<type=‘Cu’ input=‘G’>
<type=‘Cu’ input=‘G’>

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Source: https://www.legislation.gov.uk/eur/2015/341/annex/V/appendix/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-341/annex-V/appendix-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.