(6)The table in Part C, point 15 of Annex V to Implementing Regulation (EU) 2015/207 and the table in Part B, point 12 of Annex X to that Regulation, both with regard to financial information for the purpose of assessing progress towards the achievements of milestones and targets refer to expenditure ‘incurred and paid by beneficiaries and certified to the Commission by 31 December 2018’ and ‘incurred and paid by beneficiaries by 31 December 2023 and certified to the Commission’. Neither Regulation (EU) No 1303/2013 nor Commission Implementing Regulation (EU) No 215/2014note include such a cut-off date for the certification of eligible expenditure with regard to the achievement of milestones and targets for financial indicators. Those tables should be corrected accordingly. In order to provide legal certainty as regards the requirements for reporting on the progress towards the achievement of milestones for financial indicators, to be included for the first time in the annual implementation report in 2019, it is necessary for that correction to apply retroactively with effect from the date of entry into force of this Regulation as first adopted.
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