{
  "url": "https://openlegislation.uk/eu-regulation-2015-341/annex-V/appendix-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-341/annex-V/appendix-5.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/5",
  "kind": "appendix",
  "number": "5",
  "heading": null,
  "text": "Reconciliation of expenditure\n(Article 49(1)(c) 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)\nIn accordance with Regulation (EU) No 223/2014.\nAutomatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.\nAutomatically filled in on basis of Appendix I.\nAutomatically calculated.\nType of expenditure\nTotal eligible expenditure included in final payment application submitted to the Commission\nExpenditure declared in accordance with Article 49(1)(a) of Regulation (EU) No 223/2014\nDifference\nComments (obligatory in case of difference)\nTotal amount of eligible expenditure incurred by beneficiaries and paid in implementing operations\nTotal amount of public expenditure incurred in implementing operations\nTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission\nTotal amount of the corresponding public expenditure incurred in implementing operations\n(E = A – C)\n(F = B – D)\n(A)\n(B)\n(C)\n(D)\n(E)\n(F)\n(G)\nTechnical assistance\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nType of material assistance 1\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(a)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(b)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(c)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(d)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(e)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nType of material assistance 2\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(a)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(b)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(c)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(d)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(e)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\n…\nType of material assistance n\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(a)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(b)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(c)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(d)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nof which, expenditure under art. 26-2(e)\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nTotal\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nOut of which amounts corrected in the current accounts as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014\nAmounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)\nAutomatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.\nAutomatically filled in on basis of Appendix I.\nAutomatically calculated.\nType of expenditure\nTotal eligible expenditure included in final payment application submitted to the Commission\nExpenditure declared in accordance with Article 49(1)(a) of Regulation (EU) No 223/2014\nDifference\nComments (obligatory in case of difference)\nTotal amount of eligible expenditure incurred by beneficiaries and paid in implementing operations\nTotal amount of public expenditure incurred in implementing operations\nTotal amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission\nTotal amount of the corresponding public expenditure incurred in implementing operations\n(E = A – C)\n(F = B – D)\n(A)\n(B)\n(C)\n(D)\n(E)\n(F)\n(G)\nTechnical assistance\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nType of action 1\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nType of action 2\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\n…\nType of action n\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nTotal\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘Cu’ input=‘G’>\n<type=‘S’ input=‘M’>\nOut of which amounts corrected in the current accounts as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "In accordance with Regulation (EU) No 223/2014."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Automatically filled in on basis of Appendix I."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Automatically calculated."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Automatically filled in on basis of Appendix I."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Automatically calculated."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/341/annex/V/appendix/5",
    "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."
}