Article 8
1. Interest generated by pre-financing payments shall be assigned to the programme or the action concerned and deducted from the payment of the balance of the amounts due to the beneficiary. 2. Interest shall not be due to the Communities in the following cases: (a) pre-financing which does not represent a significant amount; (b) pre-financing paid under a procurement contract within the meaning of Article 91; (c) advances paid to members of the institutions and to staff in accordance with the Staff Regulations of officials of the European Communities and the Conditions of employment of other servants of the European Communities (the Staff Regulations); (d) pre-financing paid in the framework of joint management as referred to in Article 20(1)(c). 3. Articles 3, 4 and 4a of Regulation (EC, Euratom) No 2342/2002 shall apply mutatis mutandis to the implementation of paragraphs 1 and 2.