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1. Grants may take the following forms:

(a) reimbursement of eligible costs actually incurred and paid;

(b) reimbursement on the basis of unit costs;

(c) lump sums not exceeding EUR 100 000 of public support;

(d) flat-rate financing, determined by the application of a percentage to one or several defined categories of costs.

2. The options referred to in paragraph 1 may be combined in respect of a single operation only where each option is applied to different categories of costs or where they are used for successive phases thereof.

3. The amounts referred to in points (b), (c) and (d) of paragraph 1 shall be established on the basis of:

(a) a fair, equitable and verifiable calculation method based on one of the following:

(i) statistical data or other objective information;

(ii) the verified historical data of individual beneficiaries or the application of their usual cost accounting practices;

(b) 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;

(c) rates established by this Regulation;

(d) 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 100 000 ;

(e) rules for the application of corresponding unit costs, lump sums and flat rates applicable under Union policies for a similar type of operation and beneficiary.

4. The amounts calculated in the forms of grants referred to in points (b), (c) and (d) of paragraph 1 shall be regarded as eligible expenditure incurred and paid by the beneficiary for the purpose of applying Title VI.

5. The document setting out the conditions for support for each operation shall set out the method to be applied for determining the costs of the operation and the conditions for payment of the grant.