6.

By way of derogation from paragraph 1, as regards financial engineering instruments as defined in Article 44, the statement of expenditure shall include the total expenditure paid in establishing or contributing to such funds or holding funds. However, at the partial or final closure of the operational programme, eligible expenditure shall be the total of: any payments from urban development funds for investment in public private partnerships or other projects included in an integrated plan for urban development; or any payments for investment in enterprises from each of the abovementioned funds; or any guarantees provided including amounts committed as guarantees by guarantee funds; and eligible management costs. The co-financing rate shall be applied to the eligible expenditure paid by the beneficiary. The corresponding statement of expenditure shall be corrected accordingly.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.