Annex I

Annex II to Implementing Regulation (EU) 2015/207 is amended as follows:

1. (1)

   in point C.2, footnote 1 is replaced by the following:

   ‘(¹)

   The Commission services provided guidance to Member States to facilitate the assessment when infrastructure investments involve State aid. In particular, the Commission services have prepared analytical grids. Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union has been published (C/2016/2946) (OJ C 262, 19.7.2016, p. 1). The Commission invites Member States to make use of the analytical grids or of other methods for explaining why it is considered that the support does not involve the granting of State aid.’;

2. (2)

   in point C.3, the title of the last table is replaced by the following:

   ‘Flat rate method or decreased co-financing rate method (Article 61(3)(a), Article 61(3)(aa) and Article 61(5) of Regulation (EU) No 1303/2013)’;

3. (3)

   in point C.3, the last table is replaced by the following:

   In case of decreased co-financing rate method, this formula is not applicable (flat rate is reflected in the co-financing rate of the priority axis, resulting in lower ERDF/CF financing) and the total eligible cost is equal to the amount mentioned in point 1.’
   		‘Value
   1.	Total eligible cost before taking into account the requirements set out in Article 61 of Regulation (EU) No 1303/2013 (in EUR, not discounted) (Section C.1.12(C))	<type=’N’ input=’G’>
   2.	Net revenue flat rate as defined in Annex V to Regulation (EU) No 1303/2013 or delegated acts or established on the basis of Article 61(3)(aa) (FR) (%)	<type=’N’ input=’M’>
   3.	Total eligible cost after taking into account the requirements set out in Article 61 of Regulation (EU) No 1303/2013 (in EUR, not discounted) = (1) × (1 – FR)f1 The maximum public contribution must respect the State aid rules and the amount of total aid granted reported above (if applicable)	<type=’N’ input=’M’>

4. (4)

   in point E.1.2, footnote 3 is replaced by the following:

   ‘(³)

   This does not apply: (1) for projects subject to the rules on State aids in the meaning of Article 107 of the Treaty (see point (G1), pursuant to Article 61(8) of Regulation (EU) No 1303/2013; (2) if flat rate (Article 61(3)(a) and Article 61(3)(aa) of Regulation (EU) No 1303/2013) or decreased co financing rate (Article 61(5) of Regulation (EU) No 1303/2013) is used; and (3) if the sum of the present values of operating and replacement costs are higher than the present value of revenues the project is not considered as revenue generating, in which case items 7 and 8 can be ignored and pro rata application of discounted net revenue should be set at 100 %.’.