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1. Union contributions under direct, shared and indirect management shall help achieve a Union policy objective and the results specified and may take any of the following forms:

(a) financing not linked to the costs of the relevant operations based on:

(i) the fulfilment of conditions set out in sector-specific rules or Commission decisions; or (ii) the achievement of results measured by reference to previously set milestones or through performance indicators;

(b) reimbursement of eligible costs actually incurred;

(c) unit costs, which cover all or certain specific categories of eligible costs which are clearly identified in advance by reference to an amount per unit;

(d) lump sums, which cover in global terms all or certain specific categories of eligible costs which are clearly identified in advance;

(e) flat-rate financing, which covers specific categories of eligible costs, which are clearly identified in advance, by applying a percentage;

(f) a combination of the forms referred to in points (a) to (e). Union contributions under the first subparagraph, point (a), of this paragraph shall, in direct and indirect management, be established in accordance with Article 184, sector-specific rules or a Commission decision and, in shared management, in accordance with sector-specific rules. Union contributions under the first subparagraph, points (c), (d) and (e), of this paragraph shall, in direct and indirect management, be established in accordance with Article 184 or sector-specific rules and, in shared management, in accordance with sector-specific rules.

2. When determining the appropriate form of a contribution, the potential recipients’ interests and accounting methods shall be taken into account to the greatest extent possible.

3. The authorising officer responsible shall report on financing not linked to costs pursuant to paragraph 1, first subparagraph, points (a) and (f), of this Article in the annual activity report referred to in Article 74(9).