3.
The amounts referred to in points (b), (c) and (d) of paragraph 1 shall be established on the basis of: a fair, equitable and verifiable calculation method based on one of the following: statistical data or other objective information; the verified historical data of individual beneficiaries or the application of their usual cost accounting practices; methods and corresponding unit costs, lump sums and flat-rate financing applied under schemes for grants funded entirely by the Member State concerned for a similar type of operation and beneficiary; rates established by this Regulation; a case-by-case basis by reference to a draft budget agreed ex ante by the managing authority, where public support does not exceed EUR 100000.
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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.