The financial statement elaborated for JUST-AG, REC-AG, ISFB-AG, ISFP-AG, JUST-DRUGS-AG, AMIF-AG contains the same fields as the general one and it should be treated similarly (more information on how to complete a general financial statement can be found here.). These main fields of the financial statement are the following: 

1. Financial information from contract

"No contribution requested" is information coming from the signed grant, so this field is read-only. 

2. Financial Certificate

The Certificate on the Financial Statement (CFS) must be provided as follows:

•  for JUST-AG and REC-AG if: 
  • the beneficiary requests an EU contribution of EUR 325 000 or more as reimbursement of actual costs and
  • the maximum EU contribution indicated for that beneficiary/affiliated entity in the estimated budget (Annex 2) as reimbursement of actual costs is EUR 750 000 or more.
• for JUST-DRUGS-AG, ISFB-AG, ISFP- AG, AMIF-AG: for each beneficiary and (if applicable) each affiliated entity, if it requests an EU contribution of EUR 100 000 or more as reimbursement of actual costs.

3. Financial Statement

If a CFS needs to be provided, a warning is displayed in the application and a validation error appears if the user saves the data without providing the requested CFS.

All financial statements (each period has one financial statement) and adjustments (adjustment from a previous period for which you haven't declared all costs yet and the requested contribution) for the current periodic report are displayed here. Note: the button "add adjustment" is only available from period 2 (to adjust the costs requested for period 1).

4. Financial statement for the selected period

The detailed costs of the selected financial statement are visible here.  Note that the estimated budget for the action already supplied in annex 2 of the Grant Agreement doesn't appear here. You will have to introduce the actually incurred costs here. 

Cost categories 

Source

The source document describing the costs is the Model Grant Agreement on the Funding & Tenders Portal. 

Principles

Some cost categories have:

• an editable field  to complete the total amount of costs for that cost category
• others have a link  to click and complete the different amounts and corresponding explanations for the Use of Resources under a specific cost category 
• some have a separate Use of Resources  to complete with explanations for only a part of the entered amount under a specific cost category. 

The following cost categories are included in the financial statement:

a = Direct personnel costs declared as actual costs

b1 = Direct travel costs

b2 = Direct susbsistence costs

c = Direct costs of subcontracting

e = Other direct costs

f= Indirect costs

g= Total costs

h = Income generated by the action

i= Financial contributions given by third parties to the beneficiaries

j= Receipts

l= Maximum EU cotribution

m = Requested EU contribution

z = Requested EU contribution eligible for CFS

The user should complete the editable fields with the amounts corresponding to each cost category.   

 Please note that for AMIF-AG with certain topics additional cost categories may be included in the financial statement:

• For AMIF-AG
  • e1 = Other direct costs
• AMIF-AG (IBA-EMN topic)
  • e1= Costs for equipment and other goods and services
  • e2 = Cost for ad-hoc queries (only for IBA-EMN)
  • e3 = Costs for translation of ad-hoc queries (only for IBA-EMN)

• For JUST-AG, REC-AG, ISFB-AG, ISFP-AG and JUST-DRUGS-AG the 'Use of resources' feature is enabled for the following cost categories: 

  • Direct personnel costs declared as actual costs (a)
  • Direct travel costs (b1)
  • Direct subsistence costs (b2)
  • Other direct costs (e)
• For AMIF-AG the 'Use of resources' feature is enabled for the following cost categories: 
  • Direct personnel costs declared as actual costs (a)
  • Direct travel costs (b1)
  • Direct subsistence costs (b2)
  • Other direct costs (e1)
  • Costs for ad-hoc queries (e2)
  • Costs for translation of ad-hoc queries (e3)