# Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, Article 81: Forms of Union bodies' contributions

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

1. Union bodies' contributions shall help achieve a Union policy objective and results specified and may take any of the following forms:
(a) financing not linked to costs of the relevant operations based on:
(i) the fulfilment of conditions set out in sector specific rules or Commission Decisions or;
(ii) the achievement of results measured by reference to previously set milestones or through performance indicators.
(b) reimbursement of eligible costs actually incurred:
(c) unit costs, which cover all or certain specific categories of eligible costs which are clearly identified in advance by reference to an amount per unit;
(d) lump sums, which cover in global terms all or certain specific categories of eligible costs which are clearly identified in advance;
(e) flat-rate financing, which covers specific categories of eligible costs, which are clearly identified in advance, by applying a percentage;
(f) a combination of the forms referred to in points (a) to (e).
Union bodies' contributions under points (c), (d) and (e) of the first subparagraph of this paragraph shall be established in accordance with Article 181 of Regulation (EU, Euratom) 2018/1046 or sector specific rules. Union bodies' contributions under point (a) of the first subparagraph of this paragraph shall be established in accordance with Article 181 of Regulation (EU, Euratom) 2018/1046, sector specific rules or a Commission decision.
2. When determining the appropriate form of a contribution, the potential recipients' interests and accounting methods shall be taken into account to the greatest extent possible.
3. The authorising officer responsible shall report on financing not linked to costs pursuant to points (a) and (f) of the first subparagraph of paragraph 1 of this Article in the annual activity report referred to in Article 48.

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Source: https://www.legislation.gov.uk/eur/2019/715/article/81 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-715/article-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.