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Financial support to third parties Where implementation of an action or a work programme requires the provision of financial support to third parties, the beneficiary may provide such financial support if the conditions for such provision are defined in the grant agreement between the beneficiary and the Commission, with no margin for discretion by the beneficiary. No margin for discretion shall be considered to exist if the grant agreement specifies the following:

(a) the maximum amount of financial support that can be paid to a third party which shall not exceed EUR 60 000 and the criteria for determining the exact amount;

(b) the different types of activities that may receive such financial support, on the basis of a fixed list;

(c) the definition of the persons or categories of persons which may receive such financial support and the criteria for providing it. The threshold referred to in the second paragraph, point (a), may be exceeded in the case of humanitarian aid, emergency support operations, civil protection operations, crisis management aid or where achieving the objectives of the actions would otherwise be impossible or overly difficult.

The authorising officer responsible shall provide information on the cases referred to in the third paragraph of this Article in the annual activity report referred to in Article 74(9).