Forms of grants

1.   Without prejudice to Articles 70, 71, 72 and 75, the grants under this Chapter 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 grants referred to in 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 individual beneficiaries; or
(iii)
the application of usual cost accounting practices of individual beneficiaries;
(b)
draft budgets established on a case-by-case basis and agreed ex ante by the body selecting the operation;
(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 operation;
(d)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation.
3.   Member States may provide to beneficiaries grants under conditions which are fully or partially repayable as specified in the document setting out the conditions for support and in accordance with the following conditions:
(a)
repayments by the beneficiary shall be made under the conditions agreed by the managing authority and the beneficiary;
(b)
Member States shall reuse resources paid back by the beneficiary for the same specific objective of the CAP Strategic Plan by 31 December 2029 either in the form of grants under conditions, in the form of a financial instrument or in another form of support; the amounts paid back and information about their reuse shall be included in the last annual performance report;
(c)
Member States shall adopt the necessary measures to ensure that the resources are kept in separate accounts or under appropriate accounting codes;
(d)
Union resources paid back by beneficiaries at any time but not reused by 31 December 2029 shall be repaid to the Union budget in accordance with Article 34 of Regulation (EU) 2021/2116.