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8. declarations made in connection with de minimis aid; 9. agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients; 10. evidence that the support provided through the financial instrument is to be used for its intended purpose; 11. records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed; 12. separate records or accounting codes for a programme contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient. III. Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 94 to be kept at the level of the managing authority/ intermediate body:

1. documents evidencing the ex-ante agreement of the Commission on the types of operations covered by unit costs, lump sums and flat rates and the definition of related amounts and rates, as well as the methods for adjustment of the amounts (programme approval or amendment; 2. documents evidencing the categories of costs and the amounts forming the basis for the calculation to which the flat rate applies; 3. documents evidencing the fulfilment of the conditions for reimbursement by the Commission; 4. documents evidencing the adjustment of the amounts, where relevant; 5. documents evidencing the calculation method if point (a) of the second subparagraph of Article 94(2) is applied; 6. documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission on the basis of simplified cost options; 7. document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries; 8. documentation evidencing management verifications and audits carried out in accordance with the third subparagraph of Article 94(3);

9. proof of payment of the public contribution to the beneficiary and of the date the payment was made. IV. Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission under Article 95 to be kept at the level of the managing authority/ intermediate body: 1. documents evidencing the ex-ante agreement of the Commission on the conditions to be fulfilled or the results to be achieved and corresponding amounts (programme approval or amendment); 2. documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission based on Article 95 (financing not linked to costs); 3. document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries; 4. documentation evidencing management verifications and audits carried out in accordance with the second subparagraph of Article 95(3); 5. proof of payment of the public contribution to the beneficiary and of the date the payment was made;

6. documents evidencing the fulfilment of conditions or the achievement of results at each stage if done in steps, as well as before final expenditure is declared to the Commission.