Forms of grants and repayable assistance
Article 67
1. Grants and repayable assistance may take any of the following forms: (a) reimbursement of eligible costs actually incurred and paid, together with, where applicable, contributions in kind and depreciation; (b) standard scales of unit costs; (c) lump sums not exceeding EUR 100 000 of public contribution; (d) flat-rate financing, determined by the application of a percentage to one or more defined categories of costs. Fund-specific rules may limit the forms of grants or repayable assistance applicable to certain operations. 2. By way of derogation from paragraph 1, additional forms of grants and methods of calculation may be established in the EMFF Regulation. 3. The options referred to in paragraph 1 may be combined only where each option covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation. 4. Where an operation or a project forming a part of an operation is implemented exclusively through the public procurement of works, goods or services, only point (a) of the first subparagraph of paragraph 1 shall apply. Where the public procurement within an operation or project forming part of an operation is limited to certain categories of costs, all the options referred to in paragraph 1 may be applied. 5. The amounts referred to in points (b), (c) and (d) of the first subparagraph of paragraph 1 shall be established in one of the following ways: (a) a fair, equitable and verifiable calculation method based on: (i) statistical data or other objective information; (ii) the verified historical data of individual beneficiaries; or (iii) the application of the usual cost accounting practices of individual beneficiaries; (b) in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation and beneficiary; (c) in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary; (d) rates established by this Regulation or the Fund-specific rules; (e) specific methods for determining amounts established in accordance with the Fund-specific rules. 6. The document setting out the conditions for support for each operation shall set out the method to be applied for determining the costs of the operation and the conditions for payment of the grant.