The financial statement 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 contact
"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, in the final periodic report, “for each beneficiary [and for each linked third party], if it requests a total contribution of EUR 325 000 or more, as reimbursement of actual costs and unit costs calculated on the basis of its usual cost accounting practices” (art. 20.4).
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.
3. Financial statements
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:
a1 = Direct personnel costs declared as actual
a2 = Direct personnel costs declared as unit costs*
b = Direct costs of subcontracting
c = Direct costs of financial support to third parties**
d = Other direct costs
e = Indirect costs
f = Total estimated eligible costs
g = Income generated by the action
h = Financial contributions given by third parties to the beneficiaries
i = Receipts
k = Maximum EU contribution
l = Requested EU contribution
z = Requested EU contribution eligible for CFS
* Please note that for projects with model grant agreement older than version 4.0, the "Direct personnel costs declared as unit costs" category is displayed but the users should not enter any amount, otherwise they will be blocked at the Lock for review step.
** The reimbursement rate for "Direct costs of financial support to third parties" cost category is set to 100% while a 75% reimbursement rate is applied to other costs. The impact of different reimbursement rates is on the 'Maximum EU Contribution' calculation : (a1 + a2 + b + d + e) * RR + c * RR1 where:
RR = Reimbursement Rate (typically 75%)
RR1 = Reimbursement Rate (= 100%)