Modello commentato per il reporting degli strumenti finanziari ai sensi dell'articolo 46 CPR

Transcription

1 I. 1 1,1 Modllo commntato pr il rporting dgli strumnti finanziari ai snsi dll'articolo 46 CPR Idntification of th programm and priority or masur from which support from th ESI Funds is providd (Articl 46(2)(a) of Rgulation (EU) No 1303/2013) FoF Priority axs or masurs supporting th financial instrumnt, including fund of funds, undr th ESI Fund programm. FoF Rfrnc (numbr and titl) of ach priority axis or masur supporting th financial instrumnt undr th ESI Fund programm Rquird format txt (or slction of rlvant priority axs or masurs) Th numbr and th official titl of th priority axis as spcifid in th OP. For xampl, Priority 1 'XXX'. This should tak th form of 'pop-up' mnu to nsur a unifid txt and numbring. through s FoF Products providd to final rcipints 2 Nam of ESI Fund(s) supporting th financial instrumnt undr th priority axis or masur slction slction of min. 1 and max. 5 options FoF 3 3,1 Thmatic objctiv(s) rfrrd to in th first paragraph of Articl 9 of Rgulation (EU) No 1303/2013 supportd by th financial instrumnt Amount of ESI Funds committd in funding agrmnts from th individual thmatic objctivs chosn in fild 3 (optional) slction slction of min. 1 and max. 11 options FoF In ordr to rport on financial instrumnt pr thmatic objctivs, th amounts committd in funding agrmnts to FI shall b brokn down. Brakdown of paymnt and othr data pr TO will b calculatd pro rata on th basis of this information, in ordr to kp rporting rquirmnts to a minimum. Th sum of all TOs undr 3.1 should b th sam as in FoF 4 othr ESI Fund programms providing contribution to th financial instrumnt FoF 4,1 CCI numbr of ach othr ESI Fund programm providing contributions to th financial instrumnt 30 Dat of compltion of th x ant assssmnt 31 Slction of bodis implmnting financial instrumnt 31,1 Has slction or dsignation procss alrady bn launchd slction 'YES' / 'NO' dat (format: DD/MM/YYYY) slction 'YES' / 'NO' CCI numbrs of othr Programm(s) contributing to th sam financial instrumnt, including FoF, should b rportd in this sction. If th rply is "YES", th systm should offr a 'pop-up' mnu of th CCI numbrs of othr OPs/RDPs of th rspctiv Mmbr Stat. FoF If an x-ant assssmnt has bn compltd, but th dcision is takn not to implmnt (a) financial instrumnt(s) sction on FI dos not nd to b filld out. FoF Indicat if th procss of slcting, dsignating or awarding a body implmnting a financial instrumnt has alrady startd. (Only on of bnfici - dfinition of th bnfici according to Articl 2 CPR.) II. Dscription of th financial instrumnt and implmntation arrangmnts (Articl 46(2)(b) of Rgulation (EU) No 1303/2013) FoF 5 Nam of th financial instrumnt txt Official nam of th financial instrumnt according to Articl 4(4) of th CIR 821/ Official addrss/plac of businss of th financial instrumnt (nam of th country and town) txt Th plac of businss of th financial instrumnt may diffr from th official addrss of th financial intrmdi undr For xampl EIB or EIF ar locatd in Luxmbourg but plac of businss of th FoF is locatd in th Mmbr Stat. 7 Implmntation arrangmnts slction FoF instrumnts st up at Union, managd or in by th Commission slction 'YES' / 7,1 rfrrd to in Articl 38(1)(a) of Rgulation (EU) No 1303/2013, supportd from ESI Fund 'NO' programm contributions YES' is to b chosn if th financial instrumnt is implmntd through an EU instrumnt,.g. th SME Initiativ FoF Nam of th Union- financial instrumnt slction If 'YES' was slctd, undr 7.1 th options 'SME Initiativ' and 'othr'. If option 'othr' is slctd th txt fild bcoms availabl to provid th nam of th financial instrumnt st up at th Union to which th programm contributs. FoF instrumnt st up at national, rgional, transnational or cross-bordr, managd by Slction of on option: or undr th rsponsibility of th managing authority rfrrd to in Articl 38(1)(b), supportd (a) invstmnt in th capital of xisting or nwly cratd lgal ntitis, 7,2 slction from ESI Fund programm contributions undr point (a), (b) and (c) of Articl 38(4) of Rgulation (b) ntrustmnt of implmntation or FoF (EU) No 1303/2013 (c) undrtaking implmntation 8 Typ of th financial instrumnt 9 Tailor-mad or financial instrumnts complying with standard trms and conditions i.. "off-thshlf 8,1 instrumnts" slction 8,2 instrumnts organisd through fund of funds or without a fund of funds slction Typ of products providd by financial instrumnt: loans, micro-loans, guarants, quity, or quasi-quity invstmnts, othr financial product or othr support combind within th financial instrumnt pursuant to Articl 37(7) of Rgulation (EU) No 1303/2013 slction Slction of only 1 option allowd. Th information offrd by th systm should b ithr "tailor-mad instrumnt" or "off-th-shlf- instrumnt". If "off-thshlf" is chosn th following list should appar: (1) Risk sharing loan (2) Cappd guarant (3) Rnovation loan (4) Co-invstmnt facility (5) Urban dvlopmnt fund Slction of on option: (a) implmntation through fund of funds or (b) without fund of funds Slction of at last on from th following list: - loans (with th xcption of micro-loans) - micro-loans (< EUR 25,000 and providd to micro-ntrpriss) according to SEC/2011/1134 final - guarants - quity - quasi-quity - othr financial products - othr support combind with a financial instrumnt FoF FoF FoF/ 9,1 Dscription of th othr financial product txt Fild 9.1 bcoms activ only if option 'othr financial product' is slctd in fild 9) FoF/ O support combind within th financial instrumnt: grant, intrst rat subsidy, guarant 9,2 f subsidy pursuant to Articl 37(7) of Rgulation (EU) No 1303/2013 txt This fild is only to b usd if financial instrumnts ar combind with othr forms of support in a singl opration. (th fild bcoms activ only if option 'othr support combind within a financial instrumnt' is slctd in lin 9) By "grant" w rfr to tchnical support as it is th only grant, which can b part of th financial instrumnt opration and can b rportd hr. This fild bcoms availabl if b) is slctd in fild 7.2 [NB! th rfrnc should rad Articl 38(4)(b) (instad of 38(1)(b); this is du to a clrical mistak in th Commission Implmnting Rgulation (EU) No 821/2014] Slction of on option: (a) fiduci account; (b) sparat block of financ; (c) othr ntrustmnt modality by th FoF to financial intrmdi(-is) (in lin with th Guidanc on implmntation options). [NB! Option (c) will b availabl in C2014 in th rporting yar A txt box will bcom availabl undr option (c) whr will xplain th 'othr ntrustmnt modality by th FoF to financial intrmdi(-is)). Lgal status of th financial instrumnt, pursuant to Articl 38(6) of Rgulation (EU) No /2013 (for financial instrumnts rfrrd to in Articl 38(1)(b) only): fiduci account opnd in th nam of th implmnting body and on bhalf of th managing authority or slction FoF/ O All E1) - Modlli Rportistica SG

2 opnd in th nam of th implmnting body and on bhalf of th managing authority or sparat block of financ within a financial institution Rquird format [Undr implmntation options of Articl 38(4)(a) and (b), th body implmnting financial instrumnts can implmnt thm ithr through a fund of funds or by acting as a financial intrmdi. A fund of funds will ntrust th implmntation of FIs to financial intrmdiaris(s). Th CPR dos not dfin th modalitis of ntrustmnt by th fund of funds to financial intrmdiaris. Thus th can dcid with th fund of funds on th spcific form (and rport it undr option (c)) that this ntrustmnt can tak as long as th ownrship of rsourcs contributd by (i.. ESI Funds and national co-financing) and th risk of dfaults at th of final rcipints stay with th and th ESIF programm rsourcs can b tracabl down to th of final rcipints. Th financial intrmdi thus dploys th financial products (such as loans, guarants and quity) for concrt invstmnts in final rcipints.] through s Products providd to final rcipints III. Idntification of th body implmnting th financial instrumnt as rfrrd to in Articls 38(1)(a), 38(4)(a), (b) and (c) of Rgulation (EU) No 1303/2013, and th financial intrmdiaris rfrrd to in Articl 38(5) of Rgulation (EU) No 1303/2013 (Articl 46(2)(c) of Rgulation (EU) No 1303/2013) 11 Body implmnting th financial instrumnt 12 Typ of implmnting body pursuant to Articl 38(4) of Rgulation (EU) No 1303/2013 (a) xisting or nwly cratd lgal ntity ddicatd to implmnting financial instrumnts; (b) a body 11,1 ntrustd with th implmntation task or (c) managing authority undrtaking implmntation task (for loans or guarants only) slction Slction of on option allowd. This fild will list th possibl options providd, from which th slction should b mad. (a) xisting or nwly cratd lgal ntity in which programm amounts ar invstd in (b1) Europan Invstmnt Bank (b2) Europan Invstmnt Fund (b3) Intrnational Institutions ar financial institutions stablishd undr intrnational law, such as th EBRD or th Council of Europ Dvlopmnt Bank. (b4) institutions aiming at th achivmnt of public intrst undr th control of public authority, usually rfrrd to as promotional banks stablishd at national or rgional (b5) Body govrnd by public or privat law ar financial institutions lik banks, savings unions, vntur capital fund managrs or non-financial institutions implmnting financial instrumnts such as associations or non-profit organisations (c) body undrtaking implmntation task (managing authority or intrmdiat body). In ordr to kp th instructions radabl managing authority should b undrstood as managing authority or intrmdiat body dsignatd/ntrustd by a managing authority according to Articl 123 (6) and (7) CPR Nam of th body implmnting th financial instrumnt txt Official nam of th body implmnting th financial instrumnt Official addrss/plac of businss (country and town nam) of th body implmnting th financial instrumnt txt Official addrss/plac of businss (country and town nam) of th body implmnting th financial instrumnt Procdur of slcting th body implmnting th financial instrumnt: award of a public contract; othr procdur slction 12,1 Dscription of th othr procdur of slcting th body implmnting th financial instrumnt txt 13 Dat of signatur of th funding agrmnt with th body implmnting th financial instrumnt IV. Total amount of programm contributions, by priority or masur, paid to th financial instrumnt and managmnt costs incurrd or managmnt fs paid (Articl 46(2)(d) and () of Rgulation (EU) No 1303/2013) 14 Total amount of programm contributions committd in th funding agrmnt (in 14,1 out of which ESI Funds contributions (in out of which ERDF (in (optional) out of which Cohsion Fund (in (optional) out of which E (in (optional) out of which EAFRD (in (optional) out of which EMFF (in (optional) 15 Total amount of programm contributions paid to th financial instrumnt (in 15,1 out of which amount of ESI Funds contributions (in out of which ERDF (in out of which Cohsion Fund (in out of which E (in dat (format: DD/MM/YYYY) Slction of on option from th Guidanc for Mmbr Stats on th slction of bodis implmnting financial instrumnts (2016/C 276/01) (a) slction in accordanc with th provisions of th public procurmnt dirctiv (b) dsignation of th EIB, EIF or intrnational financial institutions (c) "in-hous award" (d) intradministrativ coopration () othrs Dscription of th othr procdur of slcting th body implmnting th financial instrumnt. Th fild bcoms activ if th option 'othr procdur' is slctd in fild 12. Dat of signatur of funding agrmnt btwn a managing authority and th body implmnting th financial instrumnt (incl. s) as wll btwn th bodis implmnting th s and financial intrmdiaris. Total amount of programm contributions committd in th funding agrmnt signd btwn a managing authority and a fund of funds or a managing authority and a financial intrmdi or a fund of funds and a financial intrmdi. Programm contributions (i.. ESIF + national public and privat cofinancing) committd in th signd funding agrmnts should b rportd in this fild. rsourcs (othr than programm contributions,.g. commrcial bank rsourcs or additional rgional contribution) which do not constitut part of th programm or rsourcs committd from othr programms should not b rportd in this fild. Total amount of ESI Fund contributions committd in th funding agrmnt. This amount rlats only to a part of th amount indicatd in fild 14 providd (to b calculatd by from ESI Funds (= ERDF+CF+E+EAFRD+EMFF rsourcs). th systm) Total amount of ERDF committd to th financial instrumnt Total amount of Cohsion Fund committd to th financial instrumnt Total amount of E committd to th financial instrumnt Total amount of EAFRD committd to th financial instrumnt Total amount of EMFF committd to th financial instrumnt (should b calculatd by th systm) (should b calculatd by th systm) Total amount of programm contributions should b th sum of filds 15.1 and 15.2 and should b calculatd by th systm. Th amount rlats to th total amount of programm contributions (i.. ESIF + national public and privat co-financing) paid to th financial instrumnt from to FoF/ from FoF to /from to in lin with th lgal agrmnts. Total amount of ESI Fund contributions should b th sum of filds and should b calculatd by th systm. Th amount rlats only to th ESIF rsourcs (=ERDF+CF+E+EAFRD+EMFF rsourcs). Total amount of ERDF paid to th financial instrumnt Total amount of Cohsion Fund paid to th financial instrumnt Total amount of E paid to th financial instrumnt All E1) - Modlli Rportistica SG

3 16 No out of which EAFRD (in out of which EMFF (in 15,2 out of which total amount of national co-financing (in out of which total amount of national public funding (in out of which total amount of national privat funding (in Total amount of programm contributions paid to th financial instrumnt undr Youth Employmnt Initiativ (YEI) (in Rquird format through s Total amount of EAFRD paid to th financial instrumnt Total amount of EMFF paid to th financial instrumnt (should b Total amount of national co-financing should b th sum of filds This is part of th amount calculatd by th systm in fild 15 which constituts calculatd by th national co-financing (=national public funding + national privat funding). systm) Total amount of national public funding paid to th financial instrumnt, which is part of th amount calculatd by th systm in fild Total amount of national privat funding paid to th financial instrumnt, which is part of th amount calculatd by th systm in fild Total amount of programm contributions paid to th financial instrumnt undr Youth Employmnt Initiativ (YEI) (in Products providd to final rcipints 17 Total amount of managmnt costs and fs paid out of programm contributions (in Th total of MCF ffctivly paid to bodis implmnting th financial instrumnt (including th body implmnting th FoF as applicabl) until th cut-off dat; 1) For bodis that wr slctd in complianc with Articl 13(6) CDR or implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do not apply, this total amount must qual th sum of filds 17.1 and 17.2; 2) For bodis that wr nithr slctd in complianc with Articl 13(6) CDR nor implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do apply, this total may b lss, mor or qual th sum of filds 17.1 and ,1 out of which bas rmunration (in 1) For bodis that wr slctd in complianc with Articl 13(6) CDR or implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do not apply, this is th shar of th MCF ffctivly paid (fild 17) that ar not prformanc-basd according to Articl 12 CDR, i.. th diffrnc btwn th amount indicatd in fild 17 and th amount indicatd in fild Sinc prformanc-basd rmunration is obligatory and th bas rmunration is not, this diffrnc may qual 0; 2) For bodis that wr nithr slctd in complianc with Articl 13(6) CDR nor implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do apply, th amount of bas MCF calculatd in accordanc with Articl 13(1)(a) and 13(2)(a) as applicabl, pro rata tmporis until th cut-off dat. 17,2 out of which prformanc-basd rmunration (in 1) For bodis that wr slctd in complianc with Articl 13(6) CDR or implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do not apply, this is th shar of th MCF ffctivly paid (fild 17) that ar prformanc-basd according to Articl 12 CDR. Sinc prformanc-basd rmunration is obligatory and th bas rmunration is not, in a givn yar this valu may b 0 but not at th nd of th ligibility priod; 2) For bodis that wr nithr slctd in complianc with Articl 13(6) CDR nor implmnt an quity instrumnt in complianc with Articl 13(5) CDR, i.. to which th thrsholds of Articl 13 CDR do apply, th amount of prformanc-basd MCF calculatd in accordanc with Articl 13(1)(b) and 13(2)(b) as applicabl, pro rata tmporis until th cut-off dat V. Capitalisd managmnt costs or fs pursuant to Articl 42(2) of Rgulation (EU) No 1303/2013 Capitalisd managmnt costs or fs pursuant to Articl 42(2) of Rgulation (EU) No 1303/2013 (rlvant only for final rport) (in (rlvant only for final rport) (in Only applicabl for quity and micro-financ instrumnts. FoF/ Capitalisd intrst rat subsidis or guarant f subsidis pursuant to Articl 42(1)(c) of Capitalisd intrst rat subsidis or guarant f subsidis pursuant to Articl 42(1)(c) of Rgulation (EU) No 1303/2013 (rlvant to final rport only) (in Rgulation (EU) No 1303/2013 (rlvant to final rport only) (in FoF/ Amount of programm contributions for follow-on invstmnts in final rcipints pursuant to Articl 42(3) of Rgulation (EU) No 1303/2013 (rlvant for final Amount of programm contributions for follow-on invstmnts in final rcipints pursuant to rport only) (in Articl 42(3) of Rgulation (EU) No 1303/2013 (rlvant for final rport only) (in Only applicabl for quity instrumnts FoF/ Contributions of land and/or ral stat in th financial instrumnt pursuant to Articl 37(10) of Rgulation (EU) No 1303/2013 (rlvant for final rport only) (in Total amount of support paid to final rcipints, or to th bnfit of final rcipints, or committd in guarant contracts by th financial instrumnt for invstmnts in final rcipints, by ESI Funds programm and priority or masur (Articl 46(2)() of Rgulation (EU) No 1303/2013) 22 Nam of ach financial product offrd by th financial instrumnt txt Contributions of land and/or ral stat in th financial instrumnt pursuant to Articl 37(10) of Rgulation (EU) No 1303/2013 (rlvant for final rport only) (in Only applicabl for Urban Dvlopmnt Funds and for rural dvlopmnt pursuant to th abov citd Articl. Sction V has to b rpatd accordingly for ach financial product Nam of quity/ loan/guarant or othr product supportd with programm rsourcs and offrd by th financial intrmdi to final rcipints. Th nam of quity/loan/guarant or othr products should not b confusd with th nam of th financial intrmdi. (a) loan (b) guarant (c) quity (d) othr support combind within th financial instrumnt 22,1 Typ of financial product offrd by th financial instrumnt Slction If th fund of funds (FoF) signd with th body implmnting th financial instrumnt (th financial intrmdi) only on funding agrmnt for diffrnt typs of loan product (for xampl: loans for SMEs and microloans), w suggst to group thm togthr in on fild 22.1 a). Exampl: in 2015 FoF signd with th body implmnting th financial instrumnt a funding agrmnt for two typs of loan products: loans for SMEs and for microloans. For this cas, fild 22.1 a) should b slctd only onc: togthr for loans for SMEs and for microloans. If th FoF signd with th sam body implmnting th financial instrumnt (th financial intrmdi) a sparat funding agrmnt for ach typ of loan product, th fild 22.1 a) should b rpatd as many tims as many funding agrmnts for diffrnt typs of loan products hav bn signd. financial products should b rportd undr ithr, or. All E1) - Modlli Rportistica SG

4 Rquird format through s Products providd to final rcipints 24 Total amount of programm contributions committd in loans, guarant, quity, quasi-quity or othr financial product contracts with final rcipints (in Total amount of programm contributions committd in signd contracts for loans with final rcipints should b rportd hr. Programm contributions blockd (committd) in guarant contracts signd, irrspctiv whthr th loan was disbursd or not to final rcipint should b rportd hr. Total amount of commitmnt in (quasi-) quity participation in ntrpriss should b rportd hr, irrspctiv if th participation has bn paid to th final rcipint. Total amount of programm contributions committd in signd contracts for othr support combind within th financial instrumnt. [If OP supportd intrst rat subsidy, guarant f subsidy or tchnical support this is to b prsntd undr othr support combind within th financial instrumnt.] Gnrally, if th financial instrumnts wr also financd from othr rsourcs (.g. commrcial bank rsourcs or additional public contributions) which do not constitut part of th programm, thos rsourcs should not b rportd hr. This fild is usd to monitor th progrss of instrumnts, such as urban dvlopmnt funds, whr thr is a significant tim gap btwn commitmnt and paymnt of th full amount to final rcipints ,1 out of which total amount of ESI Funds contributions (in Total amount of programm contributions paid to final rcipints through loans, micro-loans, quity or othr products, or, in th cas of guarant, committd for loans paid to final rcipints, by product (in 25,1 out of which total amount of ESI Funds contributions (in out of which ERDF (in out of which Cohsion Fund (in out of which E (in out of which EAFRD (in out of which EMFF (in 25,2 out of which total amount of national public co-financing (in 25,3 out of which total amount of national privat co-financing (in Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd ( 26,1 Total valu of nw dbt financ cratd by th SME Initiativ (CPR Art. 39 (10) (b) 27 Numbr of loan/guarant/quity or quasi-quity/othr financial product contracts signd with final rcipints, by product This sction rlats only to th part of th amount indicatd in fild 24, which is providd from th ESI Funds. Total amount of programm contributions should b th sum of 25.1, 25.2 and To b calculatd by th systm. Only amounts of th programm rsourcs should b rportd. rsourcs (.g. commrcial bank rsourcs or additional rgional contributions) which contribut to this product but do not constitut part of th programm should not b rportd hr. This row rfrs to th programm rsourcs ffctivly disbursd, mans paid into th account of th final rcipints. For guarants th amounts to b rportd in row 25 corrspond to th part of th programm contributions blockd (committd) in guarant contracts signd, but only for loans which wr disbursd to final rcipints; irrspctiv whthr th guarant was calld or not. In cas of portfolio guarants th amount should b a portion of guarant committd for loans paid to final rcipints in lin with th multiplir ratio in lin with Articl 8 of CDR. For othr products th amounts of programm contributions that has bn paid out for th bnfit of th final rcipint has to b rportd hr. Gnrally rsourcs rturnd to th opration from invstmnts in final rcipints ar not considrd programm contributions. Consquntly, rsourcs rturnd to th opration and rinvstd in final rcipints shall not b rportd undr 25. numbr (should b Total amount of programm contributions should b th sum of filds Th sum of filds should b calculatd by th systm. This calculatd by th fild rlats only to th part of th amount indicatd in fild 25, which was providd from th ESIF. systm) Total amount of ERDF paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Total amount of CF paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Total amount of E paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Total amount of EAFRD paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Total amount of EMFF paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Th amount which constituts th national public co-financing paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. Th amount which constituts th national privat co-financing paid to final rcipints or st asid for th guarants for loans disbursd to final rcipints. numbr Total valu of loans which wr guarantd with th programm rsourcs and wr actually disbursd to final rcipints (paid into accounts of final rcipints). This numbr can b usd as nominator for th calculation of th lvrag and multiplir ffct of guarant instrumnts. Total valu of nw dbt financ cratd in accordanc with Articl 37 (4) for ligibl SME by th SME Initiativ (CPR Art. 39) (Fild should only b availabl if 7.1 was chosn with ys) Numbr of loan contracts signd with final rcipints, including thos for which no disbursmnt took plac; Numbr of guarant contracts signd indpndnt if th loan was disbursd; Numbr of quity and quasi-quity participations commitmnts signd including th quity participations which hav not yt bn paid; Numbr of contracts signd for othr support combind within th financial instrumnt signd including thos not yt paid out. This fild is usd to monitor th progrss of instrumnts, such as urban dvlopmnt funds, whr thr is a significant tim gap btwn commitmnt and first paymnt to final rcipints FoF/ G FoF/ G O 28 Numbr of loan/guarant/quity or quasi-quity/othr financial product invstmnts mad in final rcipints, by product numbr Numbr of loans paid into th account of th final rcipints. Numbr of guarants providd to final rcipints whr amounts hav bn blockd in th guarant fund for loans disbursd. Numbr of quity or quasi-quity invstmnts paid into th account of th final rcipint. Numbr of othr support combind within th financial instrumnt providd, whr paymnts hav bn mad for th bnfit of th final rcipint Th numbrs abov should not includ loan/guarant/quity or quasi-quity/or othr financial products providd from rsourcs rturnd. 29 Numbr of final rcipints supportd by th financial product numbr This fild is sum of filds 29.1, 29.2, 29.3 and ,1 out of which larg ntrpriss numbr Th total numbr of larg ntrpriss which signd a contract for a financial product with th financial intrmdi, and to which th lattr ffctivly mad invstmnt until th nd of th rporting priod. Basd on th Commission Rcommndation 2003/361/EC of 6 May 2003 and for purposs of this documnt, by "larg ntrpriss" should b undrstood th ntrpriss with mor than 250 mploys or a turnovr of > EUR 50 million / balanc sht total of > EUR 43 million. 29,2 out of which SMEs numbr Total numbr of small and mdium-sizd ntrpriss (SMEs) which signd a contract for a financial product with th financial intrmdi, and to which th lattr ffctivly mad invstmnt/disbursd a loan (or a part of loan) until th nd of th rporting priod. Dfinition of a "SME" according to Articl 2.1 of th Commission Rcommndation of 2003/361/EC of 6 May 2003, i.. small and mdium-sizd ntrpriss (SMEs) is mad up of ntrpriss which mploy lss than 250 prsons and which hav an annual turnovr not xcding EUR 50 million, and/or an annual balanc sht total not xcding EUR 43 million. According to th dfinition abov this includs th microntrpriss rportd in All E1) - Modlli Rportistica SG

5 Rquird format out of which microntrpriss numbr 29,3 out of which individuals numbr Total numbr of microntrpriss which signd a contract for a financial product with th financial intrmdi, and to which lattr ffctivly mad invstmnt / disbursd loan until th nd of th rporting priod. Dfinition of a "microntrpris(s)" according to Articl 2.3 of th Commission Rcommndation of 2003/361/EC of 6 May 2003 i.. ntrpriss which mploys lss than 10 prsons and whos annual turnovr and/or annual balanc sht total dos not xcd EUR 2 million. Th numbr in this fild cannot b highr than th numbr in fild Total numbr of individuals/natural prsons who signd a contract for a financial product with th financial intrmdi, and to which th lattr ffctivly mad invstmnt / disbursd loan until th nd of th rporting priod. Natural prsons maning thos not covrd by th dfinition of ntrpris in th Commission Rcommndation 2003/361/EC of May 2003 (Titl I, Articl 1 of th Annx 1) or not covrd by th dfinition of lgal prson in th national lgislation. through s Products providd to final rcipints 29,4 out of which othr typ of final rcipints supportd numbr Total numbr of othr typ of final rcipints, which do not fall undr th scop of filds , but ar supportd by th rspctiv product dscription of othr typ of final rcipints supportd txt Dscription of othr typ of final rcipints, such as municipalitis, non-profit organisations,... VI. Th prformanc of th financial instrumnt, including progrss in its st-up and in slction of bodis implmnting th financial instrumnt (including th body implmnting a fund of funds) (Articl 46(2)(f) of Rgulation (EU) No 1303/2013) 32 Information whthr th financial instrumnt was still oprational at th nd of th rporting yar slction Slction of ithr 'ys' or 'no' If th financial instrumnt was not oprational at th nd of th rporting yar, dat of th dat (format: If th financial instrumnt was not oprational at th nd of th rporting yar, dat of th winding-up. This fild should bcom availabl only, if option 'no' is 32,1 winding-up DD/MM/YYYY) slctd in fild Total numbr of disbursd loans dfaultd or total numbr of guarants providd and calld Total numbr of disbursd loans dfaultd In cas of loans, th numbr includs also loans that hav bn only partly paid back. numbr du to th loan dfault Total numbr of guarants calld du to th loan dfault. FoF/ L G 34 Total amount of disbursd loans dfaultd (in or total amount committd for guarants Total amount of th programm contributions in disbursd loans dfaultd incl. th amount writtn off of partially rpaid loans. providd and calld du to loan dfault (in Total amount committd for guarants calld du to loan dfault. FoF/ L G VII Intrst and othr gains gnratd by support from th ESI Funds to th financial instrumnt, programm rsourcs paid back to financial instrumnt from invstmnts as rfrrd to in Articls 43 and 44, and th valu of quity invstmnts with rspct to prvious yars (Articl 46(2)(g) and (i) of Rgulation (EU) No 1303/2013) Intrst and othr gains gnratd by paymnts from ESI Funds to th financial instrumnt (in Amounts rpaid to th financial instrumnt attributabl to support from ESI Funds by th nd of th rporting yar (in 36,1 out of which capital rpaymnts (in 36,2 out of which gains, othr arnings and yilds (in 37 Amounts of rsourcs rusd which wr paid back to th financial instrumnt and ar attributabl to ESI Funds out of which amounts paid for prfrntial rmunration of privat invstors oprating undr 37,1 th markt conomy principl who provid countrpart rsourcs to th support from th ESI Funds to th financial instrumnt or who co-invst at th of final rcipint (in out of which amounts paid for th rimbursmnt of managmnt costs incurrd and paymnt 37,2 of managmnt fs of th financial instrumnt (in 40 Valu of invstmnts and participations in quity (in Th amount from intrst and othr gains gnratd through trasury oprations by fund of funds or financial intrmdiaris according to Articl 43 of th CPR. This should b a sum of 36.1 and Th amount constituts th total amount rpaid to th financial instrumnt attributabl to support from ESI Funds by th nd of th rporting yar. FoF/ Capital rpaymnts attributabl to support from ESI Funds by th nd of th rporting yar. Capital rpaymnts attributabl to support from ESI Funds should also includ rcovris aftr dfault. Gains, othr arnings and yilds attributabl to support from ESI Funds by th nd of th rporting yar. Th amount rprsnts th total amount of rsourcs rusd, including th amounts rusd for th purpos of th furthr capital invstmnts, amounts of rsourcs paid in filds 37.1 and In lin with Articl 44. L G E O Amounts of rsourcs paid for prfrntial rmunration of privat invstors oprating undr th markt conomy principl who provid countrpart rsourcs to th support from th ESI Funds to th financial instrumnt or who co-invst at th of final rcipint. L G E O Amounts of rsourcs paid for th rimbursmnt of managmnt costs incurrd and paymnt of managmnt fs of th financial instrumnt L G E O Th valu of quity invstmnt mad with ESIF rsourcs at th nd of th rporting yar. Th book valu of th participation according to th applicabl accounting ruls should b usd. Exampl of calculation: Book valu = nominal valu of invstmnts +/ fair-valu movmnt impairmnts of assts. Changs in trms of valu can b calculatd in comparison to amounts rportd in prvious yars and additional invstmnts in final rcipints Th valu of quity invstmnt changs ovr tim. This chang of valu should b rflctd in th accounting of th quity fund and th rporting dpnding on th accounting mthod. Impairmnt accounting: Book valu = nominal valu of invstmnts impairmnts of assts Fair valu accounting: Book valu = nominal valu of invstmnts +/ fair-valu movmnt FoF/ E VIII. Progrss in achiving th xpctd lvrag ffct of invstmnts mad by th financial instrumnt and valu of invstmnts and participations (Articl 46(2)(h) of Rgulation (EU) No 1303/2013) Rporting on sction VIII is obligatory for rports to b submittd in th yars 2017, 2019 and th final rport. For th othr rporting yars provision of this information is optional. (39.3 is optional in all rports) 38 Total amount of othr contributions, outsid ESI Funds, raisd by th financial instrumnt ( Th data undr 38 ar to b rportd in ordr to calculat th achivd lvrag at th diffrnt s, FoF, financial intrmdiaris and final rcipint. Compard to th rporting thr is a chang of mthodology. All amounts outsid of ESIF (incl. co-financing) ar to b rportd 38,3 Total amount of othr contributions, outsid th ESI Funds committd in th funding agrmnt 38,1 with th body implmnting th financial instrumnt (in Total amount of othr contributions, outsid th ESI Funds paid to th financial instrumnt (in 38, out of which public contributions ( out of which privat contributions ( Total amount of othr contributions, outsid th ESI Funds mobilisd at th of final rcipints (in Th amount which constituts othr public and privat contributions committd in th funding agrmnt signd btwn th managing authority and th fund of funds or fund of funds and a financial intrmdi or managing authority and a financial intrmdi, xcluding ESI Funds contributions. This fild should b a sum of and Th amount should b calculatd by th systm. Th amounts of othr contributions ar th amounts of programm and non-programms rsourcs paid to financial instrumnt. Th amount which constituts th othr public contributions outsid ESI Funds paid to th financial instrumnt. Th amount which constituts th othr privat contributions outsid ESI Funds paid to th financial instrumnt. This sction should b th sum of and Th amount should b calculatd by th systm. Th amounts of othr contributions ar th amounts invstd in final rcipints. [Fild 38.3 should b rlvant only for loan and quity. For guarant instrumnts th amounts rportd in fild 38.3 and its subfilds should b zro. Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd is alrady rportd in fild 26 and should not b rportd hr.] All E1) - Modlli Rportistica SG

6 Rquird format through s Products providd to final rcipints out of which public contributions ( Th amount which constituts amount of othr public contributions outsid ESI Funds at th of final rcipints - Ths amounts should includ national public co-financing of th oprational programm invstd into final rcipints for loans and quity only, - Non-programm public rsourcs associatd and combind with ESI Fund loans and quity, which wr invstd into final rcipints, such as coinvstmnt or othr loans mobilisd by th financial instrumnt at th of final rcipints. intrmdiaris involvd in th implmntation of th financial instrumnt and channlling th ESIF programm contributions to ligibl final rcipints should rport also financing providd outsid of th financing chain of th FI if thr is idntifiabl link for th provision of th non-programm financing to th undrlying invstmnt supportd by th financial instrumnt. [For th purpos of th annotatd tmplat, 'financing chain' rfrs to th intrmdiaris involvd in th implmntation of th financial instrumnt and channlling th Union contribution to ligibl final rcipints. ] FoF/ L E O out of which privat contributions ( Th amount which constituts amount of privat contributions outsid ESI Funds at th of final rcipints - Ths amounts should includ privat co-financing of th oprational programm invstd into final rcipints for loans and quity only, - Non-programm privat rsourcs associatd and combind with ESIF Fund loans and quity, which wr invstd into final rcipints, such as coinvstmnt or othr loans mobilisd by th financial instrumnt at th of final rcipints. intrmdiaris involvd in th implmntation of th financial instrumnt and channlling th ESIF programm contributions to ligibl final rcipints should rport also financing providd outsid of th financing chain of th FI if thr is idntifiabl link for th provision of th non-programm financing to th undrlying invstmnt supportd by th financial instrumnt. [For th purpos of th annotatd tmplat, 'financing chain' rfrs to th intrmdiaris involvd in th implmntation of th financial instrumnt and channlling th Union contribution to ligibl final rcipints. ] FoF/ L E O 39 Expctd and achivd lvrag ffct, by rfrnc to th funding agrmnt 39,1 Expctd lvrag ffct for loan/guarant/quity or quasi-quity invstmnt, by rfrnc to th funding agrmnt, by product numbr Th amounts usd for calculating th xpctd lvrag should b basd on th amounts in th funding agrmnts. Lvrag is dfind as 'th amount of financ to ligibl final rcipints dividd by th amount of th ESIF contribution'. Th mthod of calculating lvrag will b dscribd in dtail in th Guidanc Not on rporting and lvrag. To b calculatd by th systm (amounts of programm and non-programm rsourcs mobilisd by ESI Funds at th of final rcipints dividd by th ESIF paid to final rcipints). Th following formula ar usd to calculat achivd lvrag for diffrnt products and taking into account rspctiv implmntation options. NB! Th formula for automatic calculation of achivd lvrag by product (s blow) will b applid in C2014 as of 2018 rporting xrcis (data with th cut-off dat of 31/12/2017) onwards. [* For th purpos of th rporting xrcis 2017 (data with th cut-off dat of 31/12/2016) th formula for th automatic calculation of achivd lvrag ar applid at th fund (s formula at th nd of th tabl)]. In th structur with fund of funds (FoF/), if guarant in 22.1, thn Achivd lvrag 26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd = guarant (25.1 G + ((25 G /15 FoF )*17 FOF *(14.1 FoF /14 FoF )) + ((25 G /15 FOF/ )*17 FOF/ *(14.1 FOF/ /14 FoF/ ))) FoF/ L G E FoF/ L G E FoF/ G In th structur with fund of funds (FoF/), if loan in 22.1, thn Achivd lvrag loan = (25.1 L L ) (25.1 L + ((25 L /15 FoF )*17 FOF *(14.1 FoF /14 FoF )) + ((25 L /15 FOF/ )*17 FOF/ *(14.1 FOF/ /14 FoF/ ))) FoF/ L 39,2 Achivd lvrag ffct at th nd of rporting yar for loan/guarant/quity or quasi-quity invstmnt, by product numbr In th structur with fund of funds (FoF/), if quity in 22.1, thn Achivd lvrag quity = (25.1 E E ) (25.1 E + ((25 E /15 FoF )*17 FOF *(14.1 FoF /14 FoF )) + ((25 E /15 FOF/ )*17 FOF/ *(14.1 FOF/ /14 FoF/ ))) If in th singl layr structur with financial intrmdi (), if guarant in 22.1, thn Achivd lvrag guarant = 26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd (25.1 G + ((25 G /15 )*17 *(14.1 /14 ))) FoF/ E G If in th singl layr structur with financial intrmdi (), if loan in 22.1, thn Achivd lvrag loan = (25.1 L L ) (25.1 L + ((25 L /15 )*17 *(14.1 /14 ))) L If in th singl layr structur with financial intrmdi (), if quity in 22.1, thn Achivd lvrag quity = (25.1 E E ) (25.1 E + ((25 E /15 )*17 *(14.1 /14 ))) E If Managing authority implmnts FI (Articl 38(4)(c)), if loan in 22.1, thn Achivd lvrag loan = (25.1 L L ) 25.1 L L If Managing authority implmnts FI (Articl 38(4)(c)), if guarant in 22.1, thn Achivd lvrag guarant = 26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd 25.1 G G 39,3 IX. Invstmnt mobilisd through invstmnts mad by ESIF financial instrumnts for loan/guarant/quity and quasi-quity invstmnt, by product (optional) Contribution of th financial instrumnt to th achivmnt of th indicators of th priority or masur concrnd (Articl 46(2)(j) of Rgulation (EU) No 1303/2013) Th Rgulation provids a dfinition of lvrag of th financial instrumnt which dos not captur th total amount of invstmnt mobilisd through ESIF financial instrumnts but rathr th financing providd. In ordr to rport on th widr impact of financial instrumnt it would b usful to hav additional information to captur th ovrall impact of th invstmnt. Th total siz of th projct supportd by th ESIF financial instrumnt should b rportd in this fild. Th total amount of th projct, in addition to th financing providd by th financial instrumnt, may includ own contributions of th projct promotr or othr mans of financing raisd outsid th financial instrumnt. Th amount may also includ othr support, for xampl, national grant or a grant from ESI Funds. Rporting on sction IX is obligatory for rports to b submittd in th yars 2017, 2019 and th final rport. For th othr rporting yars provision of this information is optional 41 Output indicator (cod numbr and nam) to which th financial instrumnt contributs txt Common and programm spcific output indicator (cod numbr and nam) to which th financial instrumnt contributs FoF/ FoF/ L G E All E1) - Modlli Rportistica SG

7 Rquird format 41,1 Targt valu of th output indicator numbr Targt valu of th output indicator should b basd on th targt valu of th output indicator dfind in th Funding Agrmnt. For ERDF and Cohsion Fund this rfrs to th figurs to b rportd according to Implmnting Act EU 2015/207 Articl 5 in Tabl 3A "Common and programm spcific output indicators for th ERDF and th Cohsion Fund" in th row "Cumulativ valu - slctd oprations [forcast providd by bnficiaris]" through s FoF/ Products providd to final rcipints 41,2 Valu achivd by th financial instrumnt in rlation to th targt valu of th output indicator numbr Valu achivd by th financial instrumnt in rlation to th targt valu of th output indicator. Th total valu of th indicator should b providd also in cas th valu is achivd in combination with othr form of support in two sparat oprations. For ERDF and Cohsion Fund this rfrs to th figurs to b rportd according to Implmnting Act EU 2015/207 Articl 5 in Tabl 3A "Common and programm spcific output indicators for th ERDF and th Cohsion Fund" in th row "Cumulativ valu - fully implmntd oprations [actual achivmnt]" FoF/ For lvrag (both xpctd and achivd) C2014 has bn programmd at fund. Changs in C2014 for th rporting at th product can only b mad for Thrfor for th purpos of th rporting xrcis 2017 (data with th cut-off dat of 31/12/2016) th formula for th automatic calculation of achivd lvrag ar applid at th fund and ar calculatd as follows: In th fund of funds structur (FoF/) Achivd lvrag (Total fund) = (26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd E L ) (25.1 G + ((25 G /15 FoF )*17 FoF *(14.1 FoF /14 FoF )) + ((25 G /15 FOF/ )*17 FOF/ *(14.1 FOF/ /14 FoF/ )) E + ((25 E /15 FoF )*17 FOF *(14.1 FoF /14 FoF )) + ((25 E /15 FOF/ )*17 FOF/ *(14.1 FOF/ /14 FoF/ )) L + ((25 L/15 FoF)*17 FOF*(14.1 FoF/14 FoF)) + ((25 L/15 FOF/)*17 FOF/*(14.1 FOF//14 FoF/))) FoF/ L G E Achivd lvrag (automatic calculation in 2017 rporting xrcis) numbr If in th singl layr structur with financial intrmdi () Achivd lvrag (Total fund) = (26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd E L ) (25.1 G + ((25 G /15 )*17 *(14.1 /14 )) E + ((25 E /15 )*17 *(14.1 /14 )) L + ((25 L/15 )*17 *(14.1 /14 ))) L G E If Managing authority implmnts FI (Articl 38(4)(c)) Achivd lvrag (Total fund) = (26 Total valu of loans actually paid to final rcipints in rlation to th guarant contracts signd L ) (25.1 G L ) L G All E1) - Modlli Rportistica SG