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+package main
+
+/*
+
+A.  Personnel costs
+
+A.1 Costs for employees (or equivalent) are eligible as personnel costs if they
+fulfil the general eligibility conditions and are related to personnel working
+for the beneficiary under an employment contract (or equivalent appointing act)
+and assigned to the action.
+
+They must be limited to salaries (including net payments during parental
+leave), social security contributions, taxes and other costs linked to the
+remuneration, if they arise from national law or the employment contract (or
+equivalent appointing act) and be calculated on the basis of the costs actually
+incurred, in accordance with the following method:
+
+	{daily rate for the person
+	multiplied by
+	number of day-equivalents worked on the action (rounded up or down to the nearest half-day)}.
+
+The daily rate must be calculated as:
+	{annual personnel costs for the person
+	divided by
+	215}.
+
+The number of day-equivalents declared for a person must be identifiable and
+verifiable (see Article 20).
+
+The actual time spent on parental leave by a person assigned to the action may
+be deducted from the 215 days indicated in the above formula.
+
+The total number of day-equivalents declared in EU grants, for a person for a
+year, cannot be higher than 215, minus time spent on parental leave (if any).
+
+For personnel which receives supplementary payments for work in projects
+(project-based remuneration), the personnel costs must be calculated at a rate
+which:
+
+- corresponds to the actual remuneration costs paid by the beneficiary for the
+  time worked by the person in the action over the reporting period
+
+- does not exceed the remuneration costs paid by the beneficiary for work in
+similar projects funded by national schemes (‘national projects reference’)
+
+- is defined based on objective criteria allowing to determine the amount to
+which the person is entitled
+and
+- reflects the usual practice of the beneficiary to pay consistently bonuses or
+supplementary payments for work in projects funded by national schemes.
+
+The national projects reference is the remuneration defined in national law,
+collective labour agreement or written internal rules of the beneficiary
+applicable to work in projects funded by national
+schemes
+
+*/
+
+/*
+
+ARTICLE 20 — RECORD-KEEPING
+
+20.1 Keeping records and supporting documents
+
+The beneficiaries must — at least until the time-limit set out in the Data
+Sheet (see Point 6) — keep records and other supporting documents to prove the
+proper implementation of the action in line with the accepted standards in the
+respective field (if any).
+
+In addition, the beneficiaries must — for the same period — keep the following
+to justify the amounts declared:
+
+(a) for actual costs: adequate records and supporting documents to prove the
+	costs declared (such as contracts, subcontracts, invoices and accounting
+	records); in addition, the beneficiaries’ usual accounting and internal
+	control procedures must enable direct reconciliation between the amounts
+	declared, the amounts recorded in their accounts and the amounts stated in
+	the supporting documents
+
+(b) for flat-rate costs and contributions (if any): adequate records and
+	supporting documents to prove the eligibility of the costs or contributions
+	to which the flat-rate is applied
+
+(c) for the following simplified costs and contributions: the beneficiaries do
+	not need to keep specific records on the actual costs incurred, but must
+	keep:
+
+	(i) for unit costs and contributions (if any): adequate records and
+		supporting documents to prove the number of units declared
+
+	(ii) for lump sum costs and contributions (if any): adequate records and
+		supporting documents to prove proper implementation of the work as
+		described in Annex 1
+
+	(iii) for financing not linked to costs (if any): adequate records and
+		supporting documents to prove the achievement of the results or the
+		fulfilment of the conditions as described in Annex 1
+
+(d) for unit, flat-rate and lump sum costs and contributions according to usual
+cost accounting practices (if any): the beneficiaries must keep any adequate
+records and supporting documents to prove that their cost accounting practices
+have been applied in a consistent manner, based on objective criteria,
+regardless of the source of funding, and that they comply with the eligibility
+conditions set out in Articles 6.1 and 6.2.
+
+Moreover, the following is needed for specific budget categories:
+
+(e) for personnel costs: time worked for the beneficiary under the action must
+be supported by declarations signed monthly by the person and their supervisor,
+unless another reliable time-record system is in place; the granting authority
+may accept alternative evidence supporting the time worked for the action
+declared, if it considers that it offers an adequate level of assurance
+
+The records and supporting documents must be made available upon request (see
+Article 19) or in the context of checks, reviews, audits or investigations (see
+Article 25).
+
+If there are on-going checks, reviews, audits, investigations, litigation or
+other pursuits of claims under the Agreement (including the extension of
+findings; see Article 25), the beneficiaries must keep these records and other
+supporting documentation until the end of these procedures.
+
+The beneficiaries must keep the original documents. Digital and digitalised
+documents are considered originals if they are authorised by the applicable
+national law. The granting authority may accept non-original documents if they
+offer a comparable level of assurance.
+
+*/
+
+/*
+
+ARTICLE 21 — REPORTING
+
+[...]
+
+21.2 Periodic reporting: Technical reports and financial statements
+
+In addition, the beneficiaries must provide reports to request payments, in
+accordance with the schedule and modalities set out in the Data Sheet (see
+Point 4.2):
+
+	- for additional prefinancings (if any): an additional prefinancing report
+
+	- for interim payments (if any) and the final payment: a periodic report.
+
+The prefinancing and periodic reports include a technical and financial part.
+
+The technical part includes an overview of the action implementation. It must
+be prepared using the template available in the Portal Periodic Reporting tool.
+
+The financial part of the additional prefinancing report includes a statement
+on the use of the previous prefinancing payment.
+
+The financial part of the periodic report includes:
+
+	- the financial statements (individual and consolidated; for all
+	  beneficiaries/affiliated entities)
+
+	- the explanation on the use of resources (or detailed cost reporting
+
+	- the certificates on the financial statements (CFS) (if required; see
+	  Article 24.2 and Data Sheet, Point 4.3).
+
+The financial statements must detail the eligible costs and contributions for
+each budget category and, for the final payment, also the revenues for the
+action (see Articles 6 and 22).
+
+All eligible costs and contributions incurred should be declared, even if they
+exceed the amounts indicated in the estimated budget (see Annex 2). Amounts
+that are not declared in the individual financial statements will not be taken
+into account by the granting authority.
+
+By signing the financial statements (directly in the Portal Periodic Reporting
+tool), the beneficiaries confirm that:
+
+	- the information provided is complete, reliable and true
+
+	- the costs and contributions declared are eligible (see Article 6)
+
+	- the costs and contributions can be substantiated by adequate records and
+	  supporting documents (see Article 20) that will be produced upon request
+	  (see Article 19) or in the context of checks, reviews, audits and
+	  investigations (see Article 25)
+
+	- for the final periodic report: all the revenues have been declared (if
+	  required; see Article 22).
+
+Beneficiaries will have to submit also the financial statements of their
+affiliated entities (if any). In case of recoveries (see Article 22),
+beneficiaries will be held responsible also for the financial statements of
+their affiliated entities.
+
+
+*/
+
+/*
+
+22.2 Recoveries
+
+Recoveries will be made, if — at beneficiary termination, final payment or
+afterwards — it turns out that the granting authority has paid too much and
+needs to recover the amounts undue.
+
+Each beneficiary’s financial responsibility in case of recovery is in principle
+limited to their own debt and undue amounts of their affiliated entities.
+
+In case of enforced recoveries (see Article 22.4), affiliated entities will be
+held liable for repaying debts of their beneficiaries, if required by the
+granting authority (see Data Sheet, Point 4.4).
+
+
+
+*/