Indirect costs
Article 13
1. Indirect eligible costs shall be 25 % of the total direct eligible costs, excluding direct eligible costs for subcontracting, financial support to third parties and any unit costs or lump sums which include indirect costs. Where appropriate, indirect eligible costs included in unit costs or lump sums shall be calculated in accordance with the first subparagraph. 2. Notwithstanding paragraph 1, if provided for in the call conditions, indirect eligible costs may be declared in the form of a lump sum or unit costs.