Page 39 - GA

Agreernent number: 2019 - 1943 / 00 | - 001
Murti lrcnetciarics rnodcr .grccmcnt: Dcccmbcr. 20 rg

(i) the person works under conditions similar to those of an enrployee (in particular
regarding the way the work is organised, the tasks that are performed and the premises
where they are perforrned);
(ii) the result of the work belongs to the beneficiary (unless exceptionally agreed
otherwise); and
(iii)the costs are not sigrrificantly different fi'om the costs of staff perfbrming sirnilar tasks
under an employment contract with the beneficiary;
(b) costs of travel and related subsistence allowances, plovided that these costs are in line with the
beneficiary's usual practices on travel;
(c) the depreciation costs of equiprnent or other assets (new or secoud-hand) as lecorded in the
beneficiary's accounting statements, provided that the asset:

(i) is written off in accordance with the international accounting standalds and the
beneficiary's usual accounting practices; and

(ii) has been purchased in accordance with Article ll.l0.l if the purchase occurred
within tlte i mple nten tation period;

The costs of renting or leasing equipment or other assets arc also eligible, provided that these
costs do not exceed the depreciation costs of sirnilar equipment or assets and are exclusive of
any finance fee;

Only the portion of the equipment's depreciation, reutal or lease costs con€sponding to the
implementation period and the rate of actual use for the pufposes of tlte ac:lion may be taken
into account when detennining the eligible costs. By way of exceptiou, the tlll cost of purclrase
of equiprnent may be eligible underthe Special Conditions, if this is justified by the nature of
the action and the context ofthe use ofthe equiprnent or assets;

(d) costs of consumables and supplies, provided that they:
(i) are purchased in accordance with Article II. | 0. 1; and

(ii) are directly assigned tothe action;

(e) costs arising directly from requilerneuts irnposed by the Agleement (dissernination of
informatiorr, specific evaluation of the action, audits, translations, reproduction), including the
costs ofrequested financial guarzntees, provided that the corresponding services are purchased
in accordance with Article Il.l 0.1;
(f) costs entailedby subcontracts within the meaning of Article It,ll, provided that the corrditions

laid down in Article lt.l l ,I (a), (b), (c) and (d) are met;

(g) costs of financial support to third parties within the meaning of Article II.l2. provided that the
conditions laid down in that Article are met;

(h) duties. taxes and charges paid by the beneficiary, notably value added tax (VAT), provided that
they are included in eligible direcl cosls, and unless specified otherwise in the Agreement.

II.l9.3 Eligible indirect costs

To be ef igible, indirecl cosls of the action lnust represent a fair apportionnrent of the overall overlreads
of the beneficiary and must comply with the conditions of eligibility set or.rt in Article ILl9.l.

Eligible indirecl cosls Inust be declared on the basis of a flat rate of 1 % of the total e'lgible direct
cosls unless otherwise snecified in Article 1.3.2.

Annex Il 23