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2.

The specific report referred to in paragraph 1 shall include, for each financial instrument, the following information: identification of the programme and of the priority or measure from which support from the ESI Funds is provided; description of the financial instrument and implementation arrangements; identification of the bodies implementing financial instruments, and the bodies implementing funds of funds where applicable, as referred to under point (a) of Article 38(1), points (a), (b) and (c) of Article 38(4), and the financial intermediaries referred to under Article 38(6); total amount of programme contributions by priority or measure paid to the financial instrument; total amount of support paid to the final recipients or to the benefit of final recipients, or committed in guarantee contracts by the financial instrument for investments in final recipients, as well as management costs incurred or management fees paid, by programme and priority or measure; the performance of the financial instrument including progress in its set-up and in selection of bodies implementing the financial instrument, including the body implementing a fund of funds; interest and other gains generated by support from the ESI Funds to the financial instrument and programme resources paid back to financial instruments from investments as referred to in Articles 43 and 44; progress in achieving the expected leverage effect of investments made by the financial instrument and value of investments and participations; the value of equity investments, with respect to previous years; contribution of the financial instrument to the achievement of the indicators of the priority or measure concerned. The information in points (h) and (j) of the first subparagraph may be included only in the annex to the annual implementation reports submitted in 2017 and 2019 as well as in the final implementation report. The reporting obligations set out in points (a) to (j) of the first subparagraph shall not be applied at the level of final recipients.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.