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5.

The amounts referred to in points (b), (c) and (d) of the first subparagraph of paragraph 1 shall be established in one of the following ways: a fair, equitable and verifiable calculation method based on: statistical data or other objective information; the verified historical data of individual beneficiaries; or the application of the usual cost accounting practices of individual beneficiaries; in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation and beneficiary; in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary; rates established by this Regulation or the Fund-specific rules; specific methods for determining amounts established in accordance with the Fund-specific rules.

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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.