Chapter II, Section II, Article 9, Paragraph 1., Point (e) · Commission Delegated Regulation (EU) No 480/2014

Contents

(e)supporting documents allowing verification of compliance with Union and national law and with the conditions of funding include at least:

(i)documents on the establishment of the financial instrument;

(ii)documents identifying the amounts contributed by each programme and under each priority axis to the financial instrument, the expenditure that is eligible under the programmes and the interest and other gains generated by support from the ESI Funds and re-use of resources attributable to the ESI Funds in accordance with Articles 43, 43a and 44 of Regulation (EU) No 1303/2013;

(iii)documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications;

(iv)documents demonstrating compliance with Articles 43, 43a, 44 and 45 of Regulation (EU) No 1303/2013;

(v)documents concerning exits of programme contributions and the winding-up of the financial instrument;

(vi)documents on the management costs and fees;

(vii)application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;

(viii)checklists and reports from the bodies implementing the financial instrument, where available;

(ix)declarations made in connection with de minimis aid, if applicable;

(x)agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;

(xi)evidence that the support provided through the financial instrument was used for its intended purpose;

(xii)records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and in the case of guarantees proof that underlying loans were disbursed;

(xiii)separate records or accounting codes for programme contribution paid or guarantee committed by the financial instrument for the benefit of the final recipient.