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Multi beneiiciarie s rnodel agreement: Dece mbcr 20 l8

II.l9.4 Ineligible costs

ln addition to any other costs which do not fulfilthe conditions set out in Article II.l9.l. the followins
costs rnay uot be considered eligible:

(a) return on capital and dividends paid by a beneficiary;
(b) debt and debt service charges;

(c) provisiorrs fbr' losses or debts;

(d) interest owed;

(e) doubtfirl debts;
(f) exchange losses;

(g) costs of transt'ers fi'orn the Agency charged by the bank of a beneficiary;

(lt) costs declared by the beneficiary under another action receiving a grant financed from the
Union budget. Such grants include grants awarded by a Member State and financed from the
Union budget and grants awarded by bodies other than the Agency for the purpose of
ituplementing the Urrion budget. In particular, beneficiaries receiving an operating grant
financed by tlre EU or Euratom budget cannot declare indilect costs for the period(s) covered
by the operating grant, uuless they can demonstratethatthe operating grant does not cover any
costs ofthe actiou.

(i) contributiorrs in kind frorn third parties;
O excessive or reckless expeuditure;

(k) deductible VAT,

ARTICLE II,2O IDENTIFIABILITY AND VERIFIABILITY OF THE AMOUNTS
DECLARED -

II.20.t Declaring costs and contributions

F,ach heneficiarv nrust declare as eligible costs or as a requested contribution:

(a) for actual costs: the costs it actLrally incurred for the action;

(b) fbt unit costs or unit contributions: the amount obtained by multiplying the amount per unit
specified in Article 1.3.2(a)(ii) or (b) by the actual number of units used or produced;

(c) fbr lutnp sttm costs or lump sum contributions: the global arnount specified in Article
I.3.2(aXiii) or (c), if the colresponding tasks of paft of the action as described in Annex I have
been implernented properly;

(d) for flat-rate costs or flat-rate contributious: the arnonnt obtained by applying the flat rate
specified in Arlicle 1,3.2(a)(iv) or (d);
(e) for financing not lirrked to costs: the global amount specified in Ar-ticle I.3.2(e), if the
coruesponditrg tesults or conditions as described irr Annex I have been propelly achieved or
fu lfilled:

Anrrex ll AA