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Commission Regulation (EC) No 1974/2006 (repealed)Show full title
Commission Regulation (EC) No 1974/2006 of 15 December 2006 laying down detailed rules for the application of Council Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (repealed)
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- Revised 01/01/20090.34 MB
- Revised 05/12/20080.32 MB
- Revised 27/10/20070.32 MB
- Revised 01/01/20070.33 MB
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Changes over time for: Article 52
Version Superseded: 20/04/2013
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Article 52U.K.
1.As regards financial engineering actions referred to in Article 51 of this Regulation, the expenditure declared to the Commission in accordance with Article 26(3)(a) of Regulation (EC) No 1290/2005 shall be the total expenditure paid in establishing or contributing to such funds.
However, when paying the balance and closing the rural development programme in accordance with Article 28 of Regulation (EC) No 1290/2005, the eligible expenditure shall be the total of:
(a)any payment for investment in enterprises out of each of the funds concerned, or any guarantees provided including amounts committed as guarantees by guarantee funds;
(b)eligible management costs.
The difference between the EAFRD contribution actually paid under financial engineering actions and the eligible expenditure under points (a) or (b) of the second subparagraph shall be cleared in the context of the annual accounts of the last year of implementation of the programme.
2.Interest generated by payments from rural development programmes to funds shall be used to finance financial engineering actions for individual undertakings.
3.Resources returned to the operation from investments undertaken by funds or left over after all guarantees have been honoured shall be reused by the competent authorities of the Member States concerned for the benefit of individual undertakings.
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