1.

Total amount of payments to final recipients and, in the cases referred to in Article 37(7) of Regulation (EU) No 1303/2013, of payments to the benefit of final recipients, indicating separately ESI Funds, national public and private contributions.

2.

Total amount of resources committed for guarantee contracts, whether outstanding or already come to maturity, in order to honour possible guarantee calls for losses, calculated on the basis of a prudent ex ante risk assessment, covering a multiple amount of underlying new loans or other risk-bearing instruments for new investments in final recipients, indicating separately ESI Funds, national public and private contributions.

3.

Total amount of management costs incurred and/or management fees paid by the financial instrument, indicating separately ESI Funds, national public and private contributions.

4.

State of implementation of the investment strategy or equivalent documents as defined in the funding agreement.

5.

Progress analysis: volume of committed amounts from the operational programme and disbursements to financial intermediaries.

6.

Monitoring activities and resulting follow-up.

7.

Level of interest and other gains attributable to support from the ESI Funds paid to financial instruments as referred to in Article 43 of Regulation (EU) No 1303/2013.

8.

Level of resources paid back to financial instruments from investments or from the release of resources committed for guarantee contracts including capital repayments and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by investments, which are attributable to the support from the ESI Funds, as referred to in Article 44 of Regulation (EU) No 1303/2013.

2.5.1.

reporting by financial intermediaries;

2.5.2.

maintenance of records;

2.5.3.

disbursements to final recipients;

2.5.4.

eligibility of support to final recipients;

2.5.5.

management fees and costs charged by the financial intermediaries;

2.5.6.

visibility requirements;

2.5.7.

implementation of State aid requirements by the financial intermediaries, and in the case of EAFRD (partly exempted from State aid rules) the implementation of Fund-specific requirements, including rules on cumulation of aid, when applicable;

2.5.8.

differentiated treatment of investors, where relevant;

2.5.9.

compliance with tax-related requirements of Article 38 of Regulation (EU) No 1303/2013 as updated in Regulation (EU, Euratom) 2018/1046.

2.10.1.

Use of differentiated treatment of investors.

2.10.2.

Achieved multiplier ratio compared to the agreed multiplier ratio in the guarantee agreements for financial instruments delivering guarantees.

2.10.3.

Amount of capitalised interest rate subsidies or guarantee fee subsidies in line with Article 42(1)(c) of Regulation (EU) No 1303/2013.

2.10.4.

Amount of capitalised management costs and fees in line with Article 42(2) of Regulation (EU) No 1303/2013.

2.10.5.

Amount of programme contribution paid into an escrow account in line with Article 42(3) of Regulation (EU) No 1303/2013.

2.10.6.

Use of interest and other gains attributable to the support from the ESI Funds paid to financial instruments in line with Article 43 of Regulation (EU) No 1303/2013.

2.10.7.

Use of resources paid back to financial instruments, which are attributable to the support from the ESI Funds, until the end of the eligibility period and arrangements put in place for the use of those resources after the end of the eligibility period in line with Articles 44 and 45 of Regulation (EU) No 1303/2013.