1. In the sectors referred to in Article 42, support may take any of the following forms:
(a)
reimbursement of eligible costs actually incurred by a beneficiary;
(b)
unit costs;
(c)
lump sums;
(d)
flat-rate financing.
2. The amounts for the forms of support referred to under paragraph 1, points (b), (c) and (d), shall be established in one of the following ways:
(a)
a fair, equitable and verifiable calculation method based on:
(i)
statistical data, other objective information or an expert judgement;
(ii)
verified historical data of beneficiaries; or
(iii)
the application of usual cost accounting practices of beneficiaries;
(b)
draft budgets established on a case-by-case basis and agreed ex ante by the body selecting the operation in the case of interventions in the wine and apiculture sectors or the body approving the operational programmes referred to in Article 50 in the case of interventions in the other eligible sectors;
(c)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of intervention;
(d)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under support schemes funded entirely by the Member State for a similar type of intervention.
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Chapter III · TYPES OF INTERVENTION IN CERTAIN SECTORS › Section 1 · General provisions › Article 44
Forms of support
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