HT.100559 – EE- LMS – Opening of 2026 reporting exercise



EUROPEAN COMMISSION
COMPETITION DG

Policy and Strategy
The Director
Brussels, 02.03.2026
COMP.A
PERMANENT REPRESENTATION, BELGIUM
PERMANENT REPRESENTATION, BULGARIA
PERMANENT REPRESENTATION, CZECH REPUBLIC
PERMANENT REPRESENTATION, DENMARK
PERMANENT REPRESENTATION, GERMANY
PERMANENT REPRESENTATION, ESTONIA
PERMANENT REPRESENTATION, IRELAND
PERMANENT REPRESENTATION, GREECE
PERMANENT REPRESENTATION, SPAIN
PERMANENT REPRESENTATION, FRANCE
PERMANENT REPRESENTATION, CROATIA
PERMANENT REPRESENTATION, ITALY
PERMANENT REPRESENTATION, CYPRUS
PERMANENT REPRESENTATION, LATVIA
PERMANENT REPRESENTATION, LITHUANIA
PERMANENT REPRESENTATION, LUXEMBOURG
PERMANENT REPRESENTATION, HUNGARY
PERMANENT REPRESENTATION, MALTA
PERMANENT REPRESENTATION, THE NETHERLANDS
PERMANENT REPRESENTATION, AUSTRIA
PERMANENT REPRESENTATION, POLAND
PERMANENT REPRESENTATION, PORTUGAL
PERMANENT REPRESENTATION, ROMANIA
PERMANENT REPRESENTATION, SLOVENIA
PERMANENT REPRESENTATION, SLOVAKIA
PERMANENT REPRESENTATION, FINLAND
PERMANENT REPRESENTATION, SWEDEN

Subject: HT.100559 - Request to provide the annual report on State aid expenditure in 2025 - Deadline to submit the report: 30 June 2026.

Sir/Madam,

I am contacting you regarding the annual reporting obligations on State aid in accordance with Articles 5 to 7 of Commission Regulation (EC) No 794/2004 (1), as amended by Commission Regulation (EU) 2015/2282 (2).

First, I would like to thank your authorities for the cooperation during the last reporting exercise. The summary of the corresponding reported expenditures is published on the Commission website:
http://ec.europa.eu/competition/state_aid/scoreboard/index_en.html

Additionally, the information provided by your authorities regarding expenditures on State aid schemes is also included in the case information publicly available through the case search application: https://competition-cases.ec.europa.eu/

The reporting should be completed through the State Aid Reporting Interactive 2 (SARI2) application (3). As in previous years, to facilitate the exercise for your authorities, SARI2 contains pre-filled information on the State aid measures introduced before 2025 that have not expired yet, as well as information regarding the State aid schemes, individual applications within schemes and ad hoc aid for which Commission Decisions were adopted in 2025 or fall under block-exemptions. If a case is missing in SARI2, please, send a request to [email protected].

As in the previous year, reporting in SARI2 includes all sectors, including agriculture, fisheries and aquaculture, with the exception of the railways sector. For the reporting on compensations and aid to the rail sector, a template containing a comprehensive table is enclosed to this letter. We invite you to submit your contribution to the functional mailbox [email protected]. Please submit your contribution in Excel format.

Please, notice that as in the past year, the reporting related to State aid cases approved on the basis of the Crisis Communications (4) for the financial sector has been integrated in SARI2.

More detailed guidance for reporting (Reporting Instructions) is enclosed to this letter, and uploaded into SARI2 in the form of short videos (5). Please note that a ‘bulk upload’ functionality is also present in SARI2. As for the other features of the tool, a complete explanation of the bulk upload is provided in the video tutorials.

Pursuant to Article 6 of the Implementing Regulation, I would like to ask your authorities to ensure that the complete annual report is submitted to DG Competition by
30 June 2026 by validation in SARI2 and provision of the railways reporting template.

Based on our analysis of the information provided in this reporting exercise, we would like to draw your attention on the importance to report accurately on all expenditures and in a timely manner.

DG Competition staff are happy to advise on specific questions and concerns, which can be submitted to the functional mailbox [email protected].

Yours faithfully,
Inge BERNAERTS

Enclosures: - Guidelines for annual reporting on State aid
- Template for reporting on rail sector



EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR COMPETITION









Annual report on State aid expenditure
Guidelines for Member States
Contents
WHAT IS NEW? 3
HOW TO COMPLETE THE REPORT 3
Change request 3
Cases approved and GBER, ABER, FIBER info sheets registered before the last expenditure year 3
State Aid cases approved on the basis of the Crisis Communications for the financial sector 4
DEADLINE 6
WHOM TO CONTACT 6
ANNEX A: DESCRIPTION OF SOME DATA FIELDS 6
State aid case section 6
"Case Expenditure Rows" section 8
Fields Expenditure 8
ANNEX B: GENERATION OF EXPENDITURE ROWS AND NEW WORKFLOW 12
ANNEX C: DETAILED DESCRIPTION OF VALIDATION RULES 13
Mandatory fields and the corresponding rules 13
History of data input 15
ANNEX D: METHODS OF ASSESSING THE AID ELEMENT 16
ANNEX E: ADDITIONAL GUIDANCE FOR REPORTING ON AID GRANTED IN THE AGRICULTURAL AND FORESTRY SECTORS 17
DESCRIPTION OF SOME SPECIFIC DATA FIELDS 17



WHAT IS NEW?


HOW TO COMPLETE THE REPORT
Under Commission Regulation (EC) 794/2004, the Member States must provide, annually, State aid expenditure reports. In order to facilitate Member States’ reporting obligation, SARI2 provides a list of State aid measures known to the Commission1. These measures contain pre-filled information2 known at the time of the approval of the aid or, for GBER measures, indicated on the summary information sheet. Please verify carefully this information.
It is possible to complete the reporting also using the bulk upload functionality.

Change request
If an error is detected, the case should be sent back to the Commission by using the functionality “change request”.

The “change request” functionality is available for the profile “user” and for cases in “received” status. This request must be approved afterwards by the “signatory”. If not approved by the “signatory”, such a request is not visible to the Commission.
To ensure a quick treatment of the request, please, send an email to [email protected]. After verification, the Commission services will make the appropriate changes to the pre-filled information and send the case back to you in the SARI2 application.

Cases approved and GBER, ABER, FIBER information sheets registered before the last expenditure year
All cases arrive on the Member State’s side in “received status”. If a case is missing in SARI2, please, send a request to [email protected].

Before starting to report expenditure, you may generate or modify expenditure rows and then turn them into “draft” mode. To display the content of a case, simply select and open the individual case from the list in the overview. If no change to the reporting rows is needed, then simply click on “draft” and the rows created and the expenditure previously encoded will reappear, in the state they were in the previous reporting exercise. If some rows have to be added or deleted (for instance in case no expenditure was ever reported for this row), the user can make necessary changes and then change the status to “draft”. Once the measure is in status “draft", the user can start fill in the expenditure amounts in the respective expenditure rows.

SARI2 allows users to encode expenditure information, co-financing information, permanent remarks and comments on both the entire case and on individual expenditure rows.

Where applicable3, Member States can also set a measure to the “expired” status. “Expired measures” will not be resent for reporting in the following reporting exercise.

Cases approved and GBER, ABER, FIBER info sheets registered during the last expenditure year

Cases approved by the Commission or block-exempted last year have been added automatically to SARI2 for this reporting exercise. If a case is missing in SARI2, please, send a request to [email protected].

For these cases, the reporting rows have to be generated for the first time by a user with the profile “User”.

The user creates for each new case the relevant rows for the reporting year. The user selects from drop down lists the objective(s), instrument(s), sector(s), region(s) and other relevant variables for which State aid expenditure will be reported. The expenditure rows are created on this basis and are now ready for reporting.

SARI2 allows selecting only one instrument and one objective per expenditure row. Where the aid was channeled through multiple instruments/for multiple objectives, multiple rows should be created with the relevant instruments/objectives.

For cases notified or submitted before the last expenditure year, it is not possible to delete an existing expenditure row if expenditure has been already reported in it. However, new rows can be added or rows for which expenditure has never been reported can be deleted.

When all relevant expenditure rows have been created/adjusted, the case can be turned into “draft” by clicking on the “draft” button and expenditure amounts can be reported.

This workflow is explained in detail in ANNEX B and in the video tutorials. Member States users can find in the SARI2 user manual and a link to a YouTube playlist, a detailed description of relevant screens and workflows as implemented in the SARI2 application4.

State aid cases approved on the basis of the Crisis Communications for the financial sector

The reporting regarding cases approved by the Commission under the following legal bases:
• Communication on the application of State aid rules to measures taken in relation to financial institutions in the context of the current global financial crisis ("2008 Banking Communication") (OJ C 270, 25.10.2008, p. 8);
• Communication on the recapitalisation of financial institutions in the current financial crisis: limitation of aid to the minimum necessary and safeguards against undue distortions of competition ("Recapitalisation Communication") (OJ C 10, 15.1.2009, p. 2);
• Communication from the Commission on the treatment of impaired assets in the Community financial sector ("Impaired Assets Communication") (OJ C 72, 26.3.2009, p. 1);
• Communication on the return to viability and the assessment of restructuring measures in the financial sector in the current crisis under the State aid rules ("Restructuring Communication") (OJ C 195, 19.8.2009, p. 9);
• Communication from the Commission on the application, from 1 January 2011, of State aid rules to support measures in favour of financial institutions in the context of the financial crisis ("2010 Prolongation Communication") (OJ C 329, 7.12.2010, p. 7);
• Communication from the Commission on the application, from 1 January 2012, of State aid rules to support measures in favour of financial institutions in the context of the financial crisis ("2011 Prolongation Communication") (OJ C 356, 6.12.2011, p. 7);
• Communication from the Commission on the application, from 1 August 2013, of State aid rules to support measures in favour of banks in the context of the financial crisis ("2013 Banking Communication") (OJ C 216, 30.7.2013, p. 1)

has been integrated in SARI2.

All cases approved under such legal bases have been sent for reporting. The user should complete the reporting for the current reporting year for the active cases, and mark as expired the expired cases. No correction of data before 2024 is required for these cases, as only the reports regarding the expenditure years 2024 and 2025 will be considered.

The user creates for each new case the relevant rows for the reporting year. The user selects from drop down lists the objective(s), instrument(s), sector(s), region(s) and other relevant variables for which State aid expenditure will be reported. The expenditure rows are created on this basis and are now ready for reporting.

SARI2 allows selecting only one instrument and one objective per expenditure row. Where the aid was channeled through multiple instruments/for multiple objectives, multiple rows should be created with the relevant instruments/objectives.
When all relevant expenditure rows have been created/adjusted, the case can be turned into “draft” by clicking on the “draft” button and expenditure amounts can be reported.

This workflow is explained in detail in ANNEX B and in the video tutorials. Member States users can find in the SARI2 user manual and a link to a YouTube playlist, a detailed description of relevant screens and workflows as implemented in the SARI2 application5.

Additionally, in case the aid was in the form of loans and guarantees, we would kindly ask you to specify in a comment the total outstanding amount of the loans or of the guarantees by year.

Finally, if the case concerns the liquidation of banks, we would kindly ask you to specify in a comment the total assets of the bank in liquidation by year.
DEADLINE

Member States should ensure that the complete annual report is returned to the Commission by validation in SARI2 by 30 June of this year at the latest, as laid down in Article 6 of Commission Regulation (EC) 794/2004.

WHOM TO CONTACT
Member States can contact the Commission using the functional mailbox on [email protected]

ANNEX A: DESCRIPTION OF SOME DATA FIELDS
State aid case section
• Field "Aid no.": State Aid registration number attributed by the Commission services. If there is no number, please put a reference to the Commission decision in the Member State Permanent Remark (if not yet done). This should happen only for old cases.

• Field "Aid Link": Reference to a previous State aid number, e.g. following a renewal/prolongation or an amendment.

◦ If an old State aid measure is prolonged via a new Commission decision with a new aid number, please report the expenditure which was disbursed until the expiration date of the old measure under the old aid number and afterwards please mark this measure as expired. From the moment the new measure becomes operational, please report the expenditure which was disbursed from the date the measure with the new aid number was valid, under the new number.

• Field "Expired": In SARI2, "expired" means that there won't be expenditure anymore under this measure.
◦ Expired cases will not appear in the list of cases to report the following year.
◦ Moreover, when a measure is completed before its formal end date, Member States users can set it to expire even if it has not reached their formal end date
◦ If a user sets a case to expire by mistake, the case can be reactivated by pushing the button "Set to expire no". If the measure has already been submitted to the Commission, only the Commission can reactivate the case.

• Field "Type of aid": Aid measures are distinguished by 3 categories:
◦ scheme,
◦ individual application within a scheme, and
◦ ad hoc aid, which is individual aid awarded outside of a scheme.

For individual aid granted within a scheme, please encode the amount of the expenditure twice; once under the individual aid measure and once under the corresponding scheme.

If the qualification "Ad Hoc" or "individual application" is wrong (for example Individual application within a scheme is encoded rather than ad hoc) please send an email to [email protected]. This distinction is important for the aggregation of data in the State aid Scoreboard.

• Field "Co-financed": SARI2 indicates for every case whether it is co-financed or not. This is based on information provided in the notification or summary information sheet. For all cases with a decision year >= 2016, the co-financed information is automatically pre-filled, when the information is available in the notification form or the summary information sheet. For other cases, the "Co-financed" status must be changed by Members State users if necessary.

• Field "Member State permanent remarks": Member States can use this field to enter useful information about the case, which is not related to an individual year or particular expenditure. From 2015 on this field is only active for Member State users.

• Field "European Commission permanent remarks": DG COMP uses this field to mention useful information about the case, which is not specifically related to an individual year or particular expenditure. This field is only active for European Commission users.

• Fields "Duration start" and "Duration end": this data refer to information which was available when the aid was authorised. If this information was not provided by the Member States, the DG COMP case team may have made an estimate of the duration of the aid measure. If you want this information to be changed, please enter a request by using the “change request” button and send an email to [email protected] .

• Fields "Annual budget" and "Overall Budget": The fields contain information for the annual and/or total measure budget as declared by Member States in SANI. Depending of the case type, information can be available only in the field Annual or in the field Overall budget. A scheme will normally have an annual budget while an ad hoc measure will only contain information on the total budget.

• Fields "Total aid amount" and "Total annual aid amount": In order to facilitate the verification by the Member States of the expenditure figures, the sum of all the aid amounts over all the years (including the amount in the reporting year) is computed in the “Total aid amount” field. In the "Total annual aid amount" field the total aid amount for the reporting year is reported.

"Case Expenditure Rows" section
• Field "Aid instrument": The name of the aid instrument is taken from the information provided in the notification or the summary information sheet. If the information is not complete and should be changed, please enter a request by using the “change request” button and send an email to [email protected].

• Field “Objectives”: Data referring to the objectives:
◦ Field "Primary objective": Data refer to the objective (only applicable for non-block exempted measures) of the aid at the time the aid was approved and not to the final beneficiaries of the aid. If an aid scheme has several primary objectives, separate rows can be created in SARI2.
◦ Field "Secondary objective": this field appears only for non-block exempted measures and provides the secondary objective for which the aid was exclusively earmarked at the time the aid was approved6.
◦ Field “Objective”: this field appears for block exempted measure only and provides the block exempted measure objective, from a list pre-filled with the objectives on the summary information sheet.

• If the information is not complete and should be changed, please enter a request by using the “change request” button and send an email to [email protected]

• Field "Assisted region(s) Art.107(3)": Aid may at the time of approval be exclusively earmarked for a specific region or a group of regions. A distinction is made between the following categories: "A" refers to Article 107(3)(a) TFEU regions, "C" referring to Article 107(3)(c) TFEU regions, "M" referring to regions of which a part falls under Article 107(3)(a) TFEU and a part under Article 107(3)(c) TFEU and "N" or no value corresponds with non-assisted regions.

• Field "Sector": Values here refer to the single sector for which the aid was earmarked at the time the aid was approved and not to the final beneficiaries of the aid.

Fields Expenditure
The aid instrument for a measure defines whether the Member States should report expenditure only in the field "aid element" or both in this column and in the column "nominal amount".

An extra field "nominal amount" will be created automatically in SARI27 whenever the aid instrument is:
• Equity instruments
• Fiscal Measure
• Guarantee
• Guarantee (where appropriate with a reference to the Commission decision (10))
• Guarantee (where appropriate with a reference to the Commission decision (9))
• Hybrid capital instruments (convertible bonds)
• Loan/ Repayable advances
• Other
• Other forms of equity intervention
• Other forms of tax advantage
• Other hybrid capital instruments
• Provision of risk capital
• Provision of risk finance
• Reimbursable grant
• Repayable advances
• Soft loan
• Subordinated debt
• Subsidised services
• Tax deferment

Note that for the purpose of SARI2 reporting, both the aid element and the nominal amount should be reported for repayable advances, guarantees, loans, subordinated loans and other forms adopted under the Temporary Framework8 and the Temporary Crisis and Transition Framework9.
Note that the aid element cannot be higher than the nominal amount. Also, it should be lower than the nominal value for repayable instruments. If you cannot provide the exact amount of the aid element, please provide an estimate. Based on historical data, a reasonable estimate can be reached using the following proportions:
• For guarantees, if you only know the capital value guaranteed, the aid element can be estimated at 10% of the nominal amount.
• For loans, subordinated debt or tax deferment, the aid element can be estimated at 15% of the nominal amount.
• For reimbursable grants and repayable advances, the aid element can be estimated at 90% of the nominal amount.

Please fill out the actual expenditure (or actual revenue foregone in the case of tax expenditure). If final data on payments is not yet available, please provide the amounts corresponding to commitments or budget appropriations and choose the appropriate value in the "Type of data" column (see also the explanation on Field "Type of data"). Figures shall be expressed in the national currency which is in force at the time of the reporting period.

In line with the principle of own responsibility for the correctness and quality of the data reported, as of this year, Member States do not have to justify any longer why no expenditure has been made on an active aid measure. Therefore, you can report zero as expenditure or disable the expenditure without having to give additional explanation.10

When Member States report expenditure for cases for which a recovery procedure has been launched (final decision = "Negative decision with recovery"), the full amount of the aid disbursed has to be reported, irrespective of the fact that the aid was partially or fully recovered. No correction for the past shall be made. In SARI2 the aid is reported at the time it was disbursed. The fact that it is recovered later on has no impact on the reporting.

Member States shall provide in the field "Aid element" (and if applicable also in the field "Nominal amount") the full amount of aid granted under a measure, including the part co-financed by Structural Funds. Member States shall also provide the figure corresponding to the percentage of national financing in the field "National Co-financing" (previously called "Co-financed (%)").11

Expenditure reported in the previous years is visible and can be updated up to 6 years in the past. Please provide a comment if a significant12 difference exists between the old and the new amount. If Member States want to correct expenditure for expired measures they need to ask COM to reactivate them.

Field "National Co-financing percentage": The co-financing percentage has to be provided for every year with an expenditure reported for co-financed cases.

Field "Type of data": One of the following values shall be filled out in this field:
• Expenditure
• Commitment budget (estimate)

As also specified above, as a rule, figures shall be expressed as actual expenditure (or actual revenue foregone in the case of tax expenditure). Where final data on payments are not available, commitments or budget appropriations can be provided instead. When using Commitments budget (estimate) appropriation, this must be understood as estimates of the actual expenditure, it should be therefore reported instead of expenditure in the year the expenditure was actually made13 and should be replaced by the actual expenditure when it is available. Amounts granted should not be recorded twice i.e. once as "commitment" in year "t" and once as "actual expenditure" in year "t+1".

If Commitment budget (estimate) were chosen in previous years and the actual expenditure is now available for these years, please update the amount(s) and replace "Commitment budget (estimate)" in the field "Type of expenditure".

Comments: Users can add comments related to the entire case and/or for each specific expenditure row.


ANNEX B: GENERATION OF EXPENDITURE ROWS AND NEW WORKFLOW
Cases approved and GBER info sheets registered during the last expenditure year
All cases sent to Member States have a "received status" allowing users to generate relevant expenditure rows. By default, for all new cases, the cases are received without any pre generated expenditure rows.

The expenditure rows will be defined by choosing the relevant combinations of the dimensions appearing in drop down lists, based on the information provided in the GBER submissions or notifications:
• Aid instrument: only one aid instrument must be chosen for one expenditure row
• Primary objective: for non-GBER cases only, one primary objective can be chosen
• Secondary objectives: One or several objective(s) can be chosen if one primary objective has been selected
• GBER objective: for GBER cases only, one objective can be chosen
• Region(s): Zero or several region(s) cans be chosen.
• Assisted region(s): Zero or several assisted region status(es), corresponding to the previously selected regions, can be chosen.
• Sector(s): One or several sector(s) can be chosen.

In the particular cases where several objectives must be assigned to the same single expenditure row, the case must be sent back to the Commission.

As soon as the user has defined the appropriate combination(s) on which expenditure should be reported, the case can be set to draft to start providing expenditure as in previous reporting exercises.

ANNEX C: DETAILED DESCRIPTION OF VALIDATION RULES
Mandatory fields and the corresponding rules
The warning messages appear only when the case is in status “draft” or “finalised”.
The warning message(s) will only disappear if you press the button "Finalise” or “Validate” after you have corrected the information or provided the requested comments. Otherwise, the system will maintain the warning message(s) until the case is finalized or validated.
Name
Solution
Blocking
Standard comments
The aid element should not be equal than the nominal amount.

The aid element should be lower than the nominal value for repayable instruments. If you cannot provide the exact amount of the aid element, please provide an estimate. These are some rules of thumb you can use to provide an estimate:

- For guarantees, if you only know the capital value guaranteed, you can estimate the aid element at 10% of the nominal amount.
- For loans, subordinated debt or tax deferment, you can estimate the aid element at 15% of the nominal amount.
- For reimbursable grants and repayable advances, you can estimate the aid element at 90% of the nominal amount.

For further indications please contact [email protected]

No
Other, please explain
The aid element should not be higher than the nominal amount.
The aid element can’t be higher than the nominal value. If you cannot provide the exact amount of the aid element, please provide an estimate. These are some rules of thumb you can use to provide an estimate:

- For guarantees, if you only know the capital value guaranteed, you can estimate the aid element at 10% of the nominal amount.
- For loans, subordinated debt or tax deferment, you can estimate the aid element at 15% of the nominal amount.
- For reimbursable grants and repayable advances, you can estimate the aid element at 90% of the nominal amount.

For further indications please contact [email protected]
Yes

Co-financing
National Co-financing percentage field is empty or 0. Please, provide a figure or explain the reason in a comment

Yes
Co-financing percentage not yet known
Other, please explain

Aid amount exceeds the 'Block-exempted' budget
COMP and AGRI cases: Annual aid amount exceeds the annual budget with more than 20%, if the annual budget is present. Please correct the figures or provide a comment.
No
Other, please explain

Aid amount exceeds the 'non-Block-exempted' budget
Total aid amount exceeds the overall budget, if the annual budget is present. Please correct the figures or provide a comment.
No
Other, please explain
Missing figure in the field Aid element
Aid element field is empty in expenditure row. Please provide a figure or explain a comment reporting the reason why this field is empty.
Yes
It is not possible to calculate the aid element for this instrument
Aid element reported only in one or few expenditure rows as no further distribution over all expenditure rows is possible
Other, please explain
Substantial increase of amount spent
Aid element is substantially higher/lower when compared to previous year. Please verify and/or explain in a comment.
No

Missing Nominal amount
Nominal amount figure is missing in expenditure row. Please provide a figure or explain in a comment the reason why this field is empty.
Yes
Other, please explain
Missing Type of data
Type of data is missing in expenditure row. Please select a value from the drop-down menu.
Yes

No Aid Instruments for some expenditure rows
Some expenditure rows have no Aid instrument.
Yes

Missing co-financed expenditures
The case is co-financed. Therefore, at least one expenditure row should contain a valid co-financing percentage
Yes

Initial foreseen co-financing contribution no longer available
Co-financing not used during the reporting year
Other, please explain


History of data input
In order to facilitate data recording and verification, this feature allows to see how expenditure figures have been modified since they were first encoded and by whom. This history can be displayed by clicking on the clock icon next to the "Aid element" column in the "Case Expenditure Rows" section in SARI2.


ANNEX D: METHODS OF ASSESSING THE AID ELEMENT
Member States have to calculate the aid element in such way that it reflects closely the market conditions. The Communication from the Commission on the revision of the method for setting the reference and discount rates offers more guidance on this:
http://ec.europa.eu/competition/state_aid/legislation/reference_rates.html.

It is reminded that for the purpose of transparency, equal treatment and effective monitoring, the GBER applies only to aid in respect of which it is possible to calculate precisely the gross grant equivalent ex ante without the need to undertake a risk assessment (‘transparent aid’). For certain specific aid instruments, such as loans, guarantees, tax measures, risk finance measures and, in particular, repayable advances, this Regulation defines the conditions under which they can be considered transparent. Aid comprised in guarantees should be considered as transparent if the gross grant equivalent has been calculated on the basis of safe-harbour premiums laid down for the respective type of undertaking. In the case of small and medium-sized enterprises (SMEs), the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees indicates levels of annual premium above which a State guarantee would be deemed not to constitute aid. See Article 5 of Commission Regulation (EU) No 651/2014 of 17 June 2014 for further guidance.


ANNEX E: ADDITIONAL GUIDANCE FOR REPORTING ON AID GRANTED IN THE AGRICULTURAL AND FORESTRY SECTORS

DESCRIPTION OF SOME SPECIFIC DATA FIELDS
Fields for aid related to natural disasters, adverse climatic event which can be assimilated to natural disaster, animal diseases and plant pests:
• Field Case Diseases concerned: briefly specify the animal diseases/plant pests concerned using scientific expression.
• Fields Case Type, Case Timing and Case Location: briefly specify the kind of the event, the period when it happened and the location.
Field Case Magnitude: % of the lost caused by the event.
Fields for expenditures:
• Field Primary objective: Data refer to the primary objective of the aid at the time the aid was authorised/published. The objectives of authorised aid (N, NN and C cases) follow the structure of the Guidelines14 whereas the objectives for block exempted aid (XA cases) follow the articles of Regulation (EU) No 702/201415. The objective cannot be altered in SARI2 because it results from the notification form/decision for authorised aid and from the summary information sheet/summary information for block exempted aid. If an aid scheme has several primary objectives, separate expenditure rows will be created for each primary objective.
• Field Aid Intensity – In this field, please encode the real aid intensity of the aid actually paid to the beneficiaries in the reporting year.
• Field Number of beneficiaries – In this field, please encode the actual number of beneficiaries. In case of subsidised services, these are the final beneficiaries and not the service provider, who is merely the recipient of the payment. If it is impossible to calculate the exact number of beneficiaries, please leave the field empty or insert an estimate and add a permanent remark indicating the reason for doing so.
• Field Aid per beneficiary – This field comprises of an automatic formula for calculation of the average aid per beneficiary. If you fill in the fields "aid element" and "number of beneficiaries", the value of the "aid per beneficiary" will be automatically displayed.

ARUANDLUS KULUDE HÜVITAMISE, ABI JA MUUDE SEKKUMISTE KOHTA,
MIDA RIIK ON ANDNUD RAUDTEESEKTORILE:

(Allikas: valitsus)

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2024 riigi omavääringus (miljonites)
2025 (hinnanguline) riigi omavääringus (miljonites)
1.
Avalikud raudtee-reisijateveoteenused vastavalt määrusele 1370/2007*


1.1
Tegevuskulude kompenseerimine


1.1.1
millest taristu kasutustasud


1.1.2
millest veerem


1.1.2.1
millest veeremi amortiseeritud soetusmaksumus


1.1.2.2
millest veeremi rendikulu


1.1.3
millest töötasud


1.1.4
millest energia


1.1.5
millest veeremi hooldus ja remont


1.1.6
millest üldkulud (nt juhtimis- ja halduskulud)


1.1.7
millest reisijateveoteenuste osutamiseks vajalikud rajatised


1.1.8
millest muud püsikulud


1.1.9
milles mõistlik kasum


1.1.10
muu (palun kirjeldage)



Kokku 1


2.
Raudtee-ettevõtjatele antavat riigiabi käsitlevad suunised 2008/C 184/07*


2.1
Abi veeremi ostmiseks ja uuendamiseks 3. peatüki kohaselt


2.1.1
millest raudtee-ettevõtjate ümberkorraldamisele


2.1.2
millest väikestele ja keskmise suurusega ettevõtjatele


2.1.3
millest keskkonnakaitsele


2.1.4
millest regionaalabile


2.1.4.1
millest linna- ja linnalähitransporditeenustele


2.1.4.2
millest piirkondlikele transporditeenustele


2.1.5
millest transpordi koordineerimisele


2.1.5.1
millest reisijateveoveeremile


2.1.5.2
millest kaubaveoveeremile


2.2
Abi võlgade kustutamiseks 4. peatüki kohaselt


2.2.1
millest enne 15. märtsi 2001 (direktiivi 2001/12/EÜ jõustumist) tekkinud võlg


2.2.2
millest enne ELiga ühinemist tekkinud võlg


2.3
Abi transpordi koordineerimiseks 6. peatüki kohaselt (iga punkti puhul palun märkida, kas tegemist on reisijate- või kaubaveoga; juhul, kui mõlemaga, siis märkida mõlema summad)


2.3.1
millest raudteetaristu kasutamisele


2.3.2
millest väliskulude vähendamisele


2.3.3
millest abi koostalitlusvõimele


2.3.3.1
millest Euroopa raudteeliikluse juhtimissüsteemi rahastamisele


2.3.3.2
millest müra vähendamise rahastamisele


2.3.3.3
millest muu (palun märkige)


2.3.4
millest teadus- ja arendustegevusele


2.3.4.1
millest kaubavedu


2.4
Riigigarantiid 7. peatüki kohaselt (raudtee-ettevõtjate kaupa)


2.4.1
Tagatud summa kokku


2.4.2
Brutotoetusekvivalent (kui tegemist on riigiabiga)



Kokku 2


3.
Otsene kokkusobivus ELi toimimise lepingu kohaselt*


3.1
Artikkel 93 (iga punkti puhul palun märkida, kas tegemist on reisijate- või kaubaveoga; juhul, kui mõlemaga, siis märkige mõlema summad)


3.1.1
Tegevusabi


3.1.2
Investeerimisabi



Kokku 3


4.
Komisjoni direktiiv 2006/111/EÜ*


4.1
Ülekanded avalik-õiguslikele ettevõtjatele


4.1.1
millest tegevuskahjumi tasaarvestus


4.1.2
millest kapitali pakkumine


4.1.3
millest tagastamatud toetused või sooduslaenud


4.1.4
millest finantseeliste andmine tulu loovutamise või võlasummade hüvitamise kaudu


4.1.5
millest kasutatud riiklikelt vahenditelt normaalkasumi eeldamine


4.1.6
millest hüvitis ametiasutuste kehtestatud
finantskohustuste eest



Kokku 4


5.
2014. aasta päästmise ja ümberkorraldamise suunised*


5.1
Abi äriühingute päästmiseks ja ümberkorraldamiseks


5.1.1
millest kaubavedu


5.1.2
millest reisijatevedu


5.1.3
millest valdamine



Kokku 5


6.
Muud kokkusobivuse alused (palun märkige)*


6.1
Tegevusabi või ülekanded


6.2
Investeerimisabi või ülekanded



Kokku 6



EUROPEAN COMMISSION
COMPETITION DG

Policy and Strategy
The Director
Brussels, 02.03.2026
COMP.A
PERMANENT REPRESENTATION, BELGIUM
PERMANENT REPRESENTATION, BULGARIA
PERMANENT REPRESENTATION, CZECH REPUBLIC
PERMANENT REPRESENTATION, DENMARK
PERMANENT REPRESENTATION, GERMANY
PERMANENT REPRESENTATION, ESTONIA
PERMANENT REPRESENTATION, IRELAND
PERMANENT REPRESENTATION, GREECE
PERMANENT REPRESENTATION, SPAIN
PERMANENT REPRESENTATION, FRANCE
PERMANENT REPRESENTATION, CROATIA
PERMANENT REPRESENTATION, ITALY
PERMANENT REPRESENTATION, CYPRUS
PERMANENT REPRESENTATION, LATVIA
PERMANENT REPRESENTATION, LITHUANIA
PERMANENT REPRESENTATION, LUXEMBOURG
PERMANENT REPRESENTATION, HUNGARY
PERMANENT REPRESENTATION, MALTA
PERMANENT REPRESENTATION, THE NETHERLANDS
PERMANENT REPRESENTATION, AUSTRIA
PERMANENT REPRESENTATION, POLAND
PERMANENT REPRESENTATION, PORTUGAL
PERMANENT REPRESENTATION, ROMANIA
PERMANENT REPRESENTATION, SLOVENIA
PERMANENT REPRESENTATION, SLOVAKIA
PERMANENT REPRESENTATION, FINLAND
PERMANENT REPRESENTATION, SWEDEN

Subject: HT.100559 - Request to provide the annual report on State aid expenditure in 2025 - Deadline to submit the report: 30 June 2026.

Sir/Madam,

I am contacting you regarding the annual reporting obligations on State aid in accordance with Articles 5 to 7 of Commission Regulation (EC) No 794/2004 (1), as amended by Commission Regulation (EU) 2015/2282 (2).

First, I would like to thank your authorities for the cooperation during the last reporting exercise. The summary of the corresponding reported expenditures is published on the Commission website:
http://ec.europa.eu/competition/state_aid/scoreboard/index_en.html

Additionally, the information provided by your authorities regarding expenditures on State aid schemes is also included in the case information publicly available through the case search application: https://competition-cases.ec.europa.eu/

The reporting should be completed through the State Aid Reporting Interactive 2 (SARI2) application (3). As in previous years, to facilitate the exercise for your authorities, SARI2 contains pre-filled information on the State aid measures introduced before 2025 that have not expired yet, as well as information regarding the State aid schemes, individual applications within schemes and ad hoc aid for which Commission Decisions were adopted in 2025 or fall under block-exemptions. If a case is missing in SARI2, please, send a request to [email protected].

As in the previous year, reporting in SARI2 includes all sectors, including agriculture, fisheries and aquaculture, with the exception of the railways sector. For the reporting on compensations and aid to the rail sector, a template containing a comprehensive table is enclosed to this letter. We invite you to submit your contribution to the functional mailbox [email protected]. Please submit your contribution in Excel format.

Please, notice that as in the past year, the reporting related to State aid cases approved on the basis of the Crisis Communications (4) for the financial sector has been integrated in SARI2.

More detailed guidance for reporting (Reporting Instructions) is enclosed to this letter, and uploaded into SARI2 in the form of short videos (5). Please note that a ‘bulk upload’ functionality is also present in SARI2. As for the other features of the tool, a complete explanation of the bulk upload is provided in the video tutorials.

Pursuant to Article 6 of the Implementing Regulation, I would like to ask your authorities to ensure that the complete annual report is submitted to DG Competition by
30 June 2026 by validation in SARI2 and provision of the railways reporting template.

Based on our analysis of the information provided in this reporting exercise, we would like to draw your attention on the importance to report accurately on all expenditures and in a timely manner.

DG Competition staff are happy to advise on specific questions and concerns, which can be submitted to the functional mailbox [email protected].

Yours faithfully,
Inge BERNAERTS

Enclosures: - Guidelines for annual reporting on State aid
- Template for reporting on rail sector



EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR COMPETITION









Annual report on State aid expenditure
Guidelines for Member States
Contents
WHAT IS NEW? 3
HOW TO COMPLETE THE REPORT 3
Change request 3
Cases approved and GBER, ABER, FIBER info sheets registered before the last expenditure year 3
State Aid cases approved on the basis of the Crisis Communications for the financial sector 4
DEADLINE 6
WHOM TO CONTACT 6
ANNEX A: DESCRIPTION OF SOME DATA FIELDS 6
State aid case section 6
"Case Expenditure Rows" section 8
Fields Expenditure 8
ANNEX B: GENERATION OF EXPENDITURE ROWS AND NEW WORKFLOW 12
ANNEX C: DETAILED DESCRIPTION OF VALIDATION RULES 13
Mandatory fields and the corresponding rules 13
History of data input 15
ANNEX D: METHODS OF ASSESSING THE AID ELEMENT 16
ANNEX E: ADDITIONAL GUIDANCE FOR REPORTING ON AID GRANTED IN THE AGRICULTURAL AND FORESTRY SECTORS 17
DESCRIPTION OF SOME SPECIFIC DATA FIELDS 17



WHAT IS NEW?


HOW TO COMPLETE THE REPORT
Under Commission Regulation (EC) 794/2004, the Member States must provide, annually, State aid expenditure reports. In order to facilitate Member States’ reporting obligation, SARI2 provides a list of State aid measures known to the Commission1. These measures contain pre-filled information2 known at the time of the approval of the aid or, for GBER measures, indicated on the summary information sheet. Please verify carefully this information.
It is possible to complete the reporting also using the bulk upload functionality.

Change request
If an error is detected, the case should be sent back to the Commission by using the functionality “change request”.

The “change request” functionality is available for the profile “user” and for cases in “received” status. This request must be approved afterwards by the “signatory”. If not approved by the “signatory”, such a request is not visible to the Commission.
To ensure a quick treatment of the request, please, send an email to [email protected]. After verification, the Commission services will make the appropriate changes to the pre-filled information and send the case back to you in the SARI2 application.

Cases approved and GBER, ABER, FIBER information sheets registered before the last expenditure year
All cases arrive on the Member State’s side in “received status”. If a case is missing in SARI2, please, send a request to [email protected].

Before starting to report expenditure, you may generate or modify expenditure rows and then turn them into “draft” mode. To display the content of a case, simply select and open the individual case from the list in the overview. If no change to the reporting rows is needed, then simply click on “draft” and the rows created and the expenditure previously encoded will reappear, in the state they were in the previous reporting exercise. If some rows have to be added or deleted (for instance in case no expenditure was ever reported for this row), the user can make necessary changes and then change the status to “draft”. Once the measure is in status “draft", the user can start fill in the expenditure amounts in the respective expenditure rows.

SARI2 allows users to encode expenditure information, co-financing information, permanent remarks and comments on both the entire case and on individual expenditure rows.

Where applicable3, Member States can also set a measure to the “expired” status. “Expired measures” will not be resent for reporting in the following reporting exercise.

Cases approved and GBER, ABER, FIBER info sheets registered during the last expenditure year

Cases approved by the Commission or block-exempted last year have been added automatically to SARI2 for this reporting exercise. If a case is missing in SARI2, please, send a request to [email protected].

For these cases, the reporting rows have to be generated for the first time by a user with the profile “User”.

The user creates for each new case the relevant rows for the reporting year. The user selects from drop down lists the objective(s), instrument(s), sector(s), region(s) and other relevant variables for which State aid expenditure will be reported. The expenditure rows are created on this basis and are now ready for reporting.

SARI2 allows selecting only one instrument and one objective per expenditure row. Where the aid was channeled through multiple instruments/for multiple objectives, multiple rows should be created with the relevant instruments/objectives.

For cases notified or submitted before the last expenditure year, it is not possible to delete an existing expenditure row if expenditure has been already reported in it. However, new rows can be added or rows for which expenditure has never been reported can be deleted.

When all relevant expenditure rows have been created/adjusted, the case can be turned into “draft” by clicking on the “draft” button and expenditure amounts can be reported.

This workflow is explained in detail in ANNEX B and in the video tutorials. Member States users can find in the SARI2 user manual and a link to a YouTube playlist, a detailed description of relevant screens and workflows as implemented in the SARI2 application4.

State aid cases approved on the basis of the Crisis Communications for the financial sector

The reporting regarding cases approved by the Commission under the following legal bases:
• Communication on the application of State aid rules to measures taken in relation to financial institutions in the context of the current global financial crisis ("2008 Banking Communication") (OJ C 270, 25.10.2008, p. 8);
• Communication on the recapitalisation of financial institutions in the current financial crisis: limitation of aid to the minimum necessary and safeguards against undue distortions of competition ("Recapitalisation Communication") (OJ C 10, 15.1.2009, p. 2);
• Communication from the Commission on the treatment of impaired assets in the Community financial sector ("Impaired Assets Communication") (OJ C 72, 26.3.2009, p. 1);
• Communication on the return to viability and the assessment of restructuring measures in the financial sector in the current crisis under the State aid rules ("Restructuring Communication") (OJ C 195, 19.8.2009, p. 9);
• Communication from the Commission on the application, from 1 January 2011, of State aid rules to support measures in favour of financial institutions in the context of the financial crisis ("2010 Prolongation Communication") (OJ C 329, 7.12.2010, p. 7);
• Communication from the Commission on the application, from 1 January 2012, of State aid rules to support measures in favour of financial institutions in the context of the financial crisis ("2011 Prolongation Communication") (OJ C 356, 6.12.2011, p. 7);
• Communication from the Commission on the application, from 1 August 2013, of State aid rules to support measures in favour of banks in the context of the financial crisis ("2013 Banking Communication") (OJ C 216, 30.7.2013, p. 1)

has been integrated in SARI2.

All cases approved under such legal bases have been sent for reporting. The user should complete the reporting for the current reporting year for the active cases, and mark as expired the expired cases. No correction of data before 2024 is required for these cases, as only the reports regarding the expenditure years 2024 and 2025 will be considered.

The user creates for each new case the relevant rows for the reporting year. The user selects from drop down lists the objective(s), instrument(s), sector(s), region(s) and other relevant variables for which State aid expenditure will be reported. The expenditure rows are created on this basis and are now ready for reporting.

SARI2 allows selecting only one instrument and one objective per expenditure row. Where the aid was channeled through multiple instruments/for multiple objectives, multiple rows should be created with the relevant instruments/objectives.
When all relevant expenditure rows have been created/adjusted, the case can be turned into “draft” by clicking on the “draft” button and expenditure amounts can be reported.

This workflow is explained in detail in ANNEX B and in the video tutorials. Member States users can find in the SARI2 user manual and a link to a YouTube playlist, a detailed description of relevant screens and workflows as implemented in the SARI2 application5.

Additionally, in case the aid was in the form of loans and guarantees, we would kindly ask you to specify in a comment the total outstanding amount of the loans or of the guarantees by year.

Finally, if the case concerns the liquidation of banks, we would kindly ask you to specify in a comment the total assets of the bank in liquidation by year.
DEADLINE

Member States should ensure that the complete annual report is returned to the Commission by validation in SARI2 by 30 June of this year at the latest, as laid down in Article 6 of Commission Regulation (EC) 794/2004.

WHOM TO CONTACT
Member States can contact the Commission using the functional mailbox on [email protected]

ANNEX A: DESCRIPTION OF SOME DATA FIELDS
State aid case section
• Field "Aid no.": State Aid registration number attributed by the Commission services. If there is no number, please put a reference to the Commission decision in the Member State Permanent Remark (if not yet done). This should happen only for old cases.

• Field "Aid Link": Reference to a previous State aid number, e.g. following a renewal/prolongation or an amendment.

◦ If an old State aid measure is prolonged via a new Commission decision with a new aid number, please report the expenditure which was disbursed until the expiration date of the old measure under the old aid number and afterwards please mark this measure as expired. From the moment the new measure becomes operational, please report the expenditure which was disbursed from the date the measure with the new aid number was valid, under the new number.

• Field "Expired": In SARI2, "expired" means that there won't be expenditure anymore under this measure.
◦ Expired cases will not appear in the list of cases to report the following year.
◦ Moreover, when a measure is completed before its formal end date, Member States users can set it to expire even if it has not reached their formal end date
◦ If a user sets a case to expire by mistake, the case can be reactivated by pushing the button "Set to expire no". If the measure has already been submitted to the Commission, only the Commission can reactivate the case.

• Field "Type of aid": Aid measures are distinguished by 3 categories:
◦ scheme,
◦ individual application within a scheme, and
◦ ad hoc aid, which is individual aid awarded outside of a scheme.

For individual aid granted within a scheme, please encode the amount of the expenditure twice; once under the individual aid measure and once under the corresponding scheme.

If the qualification "Ad Hoc" or "individual application" is wrong (for example Individual application within a scheme is encoded rather than ad hoc) please send an email to [email protected]. This distinction is important for the aggregation of data in the State aid Scoreboard.

• Field "Co-financed": SARI2 indicates for every case whether it is co-financed or not. This is based on information provided in the notification or summary information sheet. For all cases with a decision year >= 2016, the co-financed information is automatically pre-filled, when the information is available in the notification form or the summary information sheet. For other cases, the "Co-financed" status must be changed by Members State users if necessary.

• Field "Member State permanent remarks": Member States can use this field to enter useful information about the case, which is not related to an individual year or particular expenditure. From 2015 on this field is only active for Member State users.

• Field "European Commission permanent remarks": DG COMP uses this field to mention useful information about the case, which is not specifically related to an individual year or particular expenditure. This field is only active for European Commission users.

• Fields "Duration start" and "Duration end": this data refer to information which was available when the aid was authorised. If this information was not provided by the Member States, the DG COMP case team may have made an estimate of the duration of the aid measure. If you want this information to be changed, please enter a request by using the “change request” button and send an email to [email protected] .

• Fields "Annual budget" and "Overall Budget": The fields contain information for the annual and/or total measure budget as declared by Member States in SANI. Depending of the case type, information can be available only in the field Annual or in the field Overall budget. A scheme will normally have an annual budget while an ad hoc measure will only contain information on the total budget.

• Fields "Total aid amount" and "Total annual aid amount": In order to facilitate the verification by the Member States of the expenditure figures, the sum of all the aid amounts over all the years (including the amount in the reporting year) is computed in the “Total aid amount” field. In the "Total annual aid amount" field the total aid amount for the reporting year is reported.

"Case Expenditure Rows" section
• Field "Aid instrument": The name of the aid instrument is taken from the information provided in the notification or the summary information sheet. If the information is not complete and should be changed, please enter a request by using the “change request” button and send an email to [email protected].

• Field “Objectives”: Data referring to the objectives:
◦ Field "Primary objective": Data refer to the objective (only applicable for non-block exempted measures) of the aid at the time the aid was approved and not to the final beneficiaries of the aid. If an aid scheme has several primary objectives, separate rows can be created in SARI2.
◦ Field "Secondary objective": this field appears only for non-block exempted measures and provides the secondary objective for which the aid was exclusively earmarked at the time the aid was approved6.
◦ Field “Objective”: this field appears for block exempted measure only and provides the block exempted measure objective, from a list pre-filled with the objectives on the summary information sheet.

• If the information is not complete and should be changed, please enter a request by using the “change request” button and send an email to [email protected]

• Field "Assisted region(s) Art.107(3)": Aid may at the time of approval be exclusively earmarked for a specific region or a group of regions. A distinction is made between the following categories: "A" refers to Article 107(3)(a) TFEU regions, "C" referring to Article 107(3)(c) TFEU regions, "M" referring to regions of which a part falls under Article 107(3)(a) TFEU and a part under Article 107(3)(c) TFEU and "N" or no value corresponds with non-assisted regions.

• Field "Sector": Values here refer to the single sector for which the aid was earmarked at the time the aid was approved and not to the final beneficiaries of the aid.

Fields Expenditure
The aid instrument for a measure defines whether the Member States should report expenditure only in the field "aid element" or both in this column and in the column "nominal amount".

An extra field "nominal amount" will be created automatically in SARI27 whenever the aid instrument is:
• Equity instruments
• Fiscal Measure
• Guarantee
• Guarantee (where appropriate with a reference to the Commission decision (10))
• Guarantee (where appropriate with a reference to the Commission decision (9))
• Hybrid capital instruments (convertible bonds)
• Loan/ Repayable advances
• Other
• Other forms of equity intervention
• Other forms of tax advantage
• Other hybrid capital instruments
• Provision of risk capital
• Provision of risk finance
• Reimbursable grant
• Repayable advances
• Soft loan
• Subordinated debt
• Subsidised services
• Tax deferment

Note that for the purpose of SARI2 reporting, both the aid element and the nominal amount should be reported for repayable advances, guarantees, loans, subordinated loans and other forms adopted under the Temporary Framework8 and the Temporary Crisis and Transition Framework9.
Note that the aid element cannot be higher than the nominal amount. Also, it should be lower than the nominal value for repayable instruments. If you cannot provide the exact amount of the aid element, please provide an estimate. Based on historical data, a reasonable estimate can be reached using the following proportions:
• For guarantees, if you only know the capital value guaranteed, the aid element can be estimated at 10% of the nominal amount.
• For loans, subordinated debt or tax deferment, the aid element can be estimated at 15% of the nominal amount.
• For reimbursable grants and repayable advances, the aid element can be estimated at 90% of the nominal amount.

Please fill out the actual expenditure (or actual revenue foregone in the case of tax expenditure). If final data on payments is not yet available, please provide the amounts corresponding to commitments or budget appropriations and choose the appropriate value in the "Type of data" column (see also the explanation on Field "Type of data"). Figures shall be expressed in the national currency which is in force at the time of the reporting period.

In line with the principle of own responsibility for the correctness and quality of the data reported, as of this year, Member States do not have to justify any longer why no expenditure has been made on an active aid measure. Therefore, you can report zero as expenditure or disable the expenditure without having to give additional explanation.10

When Member States report expenditure for cases for which a recovery procedure has been launched (final decision = "Negative decision with recovery"), the full amount of the aid disbursed has to be reported, irrespective of the fact that the aid was partially or fully recovered. No correction for the past shall be made. In SARI2 the aid is reported at the time it was disbursed. The fact that it is recovered later on has no impact on the reporting.

Member States shall provide in the field "Aid element" (and if applicable also in the field "Nominal amount") the full amount of aid granted under a measure, including the part co-financed by Structural Funds. Member States shall also provide the figure corresponding to the percentage of national financing in the field "National Co-financing" (previously called "Co-financed (%)").11

Expenditure reported in the previous years is visible and can be updated up to 6 years in the past. Please provide a comment if a significant12 difference exists between the old and the new amount. If Member States want to correct expenditure for expired measures they need to ask COM to reactivate them.

Field "National Co-financing percentage": The co-financing percentage has to be provided for every year with an expenditure reported for co-financed cases.

Field "Type of data": One of the following values shall be filled out in this field:
• Expenditure
• Commitment budget (estimate)

As also specified above, as a rule, figures shall be expressed as actual expenditure (or actual revenue foregone in the case of tax expenditure). Where final data on payments are not available, commitments or budget appropriations can be provided instead. When using Commitments budget (estimate) appropriation, this must be understood as estimates of the actual expenditure, it should be therefore reported instead of expenditure in the year the expenditure was actually made13 and should be replaced by the actual expenditure when it is available. Amounts granted should not be recorded twice i.e. once as "commitment" in year "t" and once as "actual expenditure" in year "t+1".

If Commitment budget (estimate) were chosen in previous years and the actual expenditure is now available for these years, please update the amount(s) and replace "Commitment budget (estimate)" in the field "Type of expenditure".

Comments: Users can add comments related to the entire case and/or for each specific expenditure row.


ANNEX B: GENERATION OF EXPENDITURE ROWS AND NEW WORKFLOW
Cases approved and GBER info sheets registered during the last expenditure year
All cases sent to Member States have a "received status" allowing users to generate relevant expenditure rows. By default, for all new cases, the cases are received without any pre generated expenditure rows.

The expenditure rows will be defined by choosing the relevant combinations of the dimensions appearing in drop down lists, based on the information provided in the GBER submissions or notifications:
• Aid instrument: only one aid instrument must be chosen for one expenditure row
• Primary objective: for non-GBER cases only, one primary objective can be chosen
• Secondary objectives: One or several objective(s) can be chosen if one primary objective has been selected
• GBER objective: for GBER cases only, one objective can be chosen
• Region(s): Zero or several region(s) cans be chosen.
• Assisted region(s): Zero or several assisted region status(es), corresponding to the previously selected regions, can be chosen.
• Sector(s): One or several sector(s) can be chosen.

In the particular cases where several objectives must be assigned to the same single expenditure row, the case must be sent back to the Commission.

As soon as the user has defined the appropriate combination(s) on which expenditure should be reported, the case can be set to draft to start providing expenditure as in previous reporting exercises.

ANNEX C: DETAILED DESCRIPTION OF VALIDATION RULES
Mandatory fields and the corresponding rules
The warning messages appear only when the case is in status “draft” or “finalised”.
The warning message(s) will only disappear if you press the button "Finalise” or “Validate” after you have corrected the information or provided the requested comments. Otherwise, the system will maintain the warning message(s) until the case is finalized or validated.
Name
Solution
Blocking
Standard comments
The aid element should not be equal than the nominal amount.

The aid element should be lower than the nominal value for repayable instruments. If you cannot provide the exact amount of the aid element, please provide an estimate. These are some rules of thumb you can use to provide an estimate:

- For guarantees, if you only know the capital value guaranteed, you can estimate the aid element at 10% of the nominal amount.
- For loans, subordinated debt or tax deferment, you can estimate the aid element at 15% of the nominal amount.
- For reimbursable grants and repayable advances, you can estimate the aid element at 90% of the nominal amount.

For further indications please contact [email protected]

No
Other, please explain
The aid element should not be higher than the nominal amount.
The aid element can’t be higher than the nominal value. If you cannot provide the exact amount of the aid element, please provide an estimate. These are some rules of thumb you can use to provide an estimate:

- For guarantees, if you only know the capital value guaranteed, you can estimate the aid element at 10% of the nominal amount.
- For loans, subordinated debt or tax deferment, you can estimate the aid element at 15% of the nominal amount.
- For reimbursable grants and repayable advances, you can estimate the aid element at 90% of the nominal amount.

For further indications please contact [email protected]
Yes

Co-financing
National Co-financing percentage field is empty or 0. Please, provide a figure or explain the reason in a comment

Yes
Co-financing percentage not yet known
Other, please explain

Aid amount exceeds the 'Block-exempted' budget
COMP and AGRI cases: Annual aid amount exceeds the annual budget with more than 20%, if the annual budget is present. Please correct the figures or provide a comment.
No
Other, please explain

Aid amount exceeds the 'non-Block-exempted' budget
Total aid amount exceeds the overall budget, if the annual budget is present. Please correct the figures or provide a comment.
No
Other, please explain
Missing figure in the field Aid element
Aid element field is empty in expenditure row. Please provide a figure or explain a comment reporting the reason why this field is empty.
Yes
It is not possible to calculate the aid element for this instrument
Aid element reported only in one or few expenditure rows as no further distribution over all expenditure rows is possible
Other, please explain
Substantial increase of amount spent
Aid element is substantially higher/lower when compared to previous year. Please verify and/or explain in a comment.
No

Missing Nominal amount
Nominal amount figure is missing in expenditure row. Please provide a figure or explain in a comment the reason why this field is empty.
Yes
Other, please explain
Missing Type of data
Type of data is missing in expenditure row. Please select a value from the drop-down menu.
Yes

No Aid Instruments for some expenditure rows
Some expenditure rows have no Aid instrument.
Yes

Missing co-financed expenditures
The case is co-financed. Therefore, at least one expenditure row should contain a valid co-financing percentage
Yes

Initial foreseen co-financing contribution no longer available
Co-financing not used during the reporting year
Other, please explain


History of data input
In order to facilitate data recording and verification, this feature allows to see how expenditure figures have been modified since they were first encoded and by whom. This history can be displayed by clicking on the clock icon next to the "Aid element" column in the "Case Expenditure Rows" section in SARI2.


ANNEX D: METHODS OF ASSESSING THE AID ELEMENT
Member States have to calculate the aid element in such way that it reflects closely the market conditions. The Communication from the Commission on the revision of the method for setting the reference and discount rates offers more guidance on this:
http://ec.europa.eu/competition/state_aid/legislation/reference_rates.html.

It is reminded that for the purpose of transparency, equal treatment and effective monitoring, the GBER applies only to aid in respect of which it is possible to calculate precisely the gross grant equivalent ex ante without the need to undertake a risk assessment (‘transparent aid’). For certain specific aid instruments, such as loans, guarantees, tax measures, risk finance measures and, in particular, repayable advances, this Regulation defines the conditions under which they can be considered transparent. Aid comprised in guarantees should be considered as transparent if the gross grant equivalent has been calculated on the basis of safe-harbour premiums laid down for the respective type of undertaking. In the case of small and medium-sized enterprises (SMEs), the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees indicates levels of annual premium above which a State guarantee would be deemed not to constitute aid. See Article 5 of Commission Regulation (EU) No 651/2014 of 17 June 2014 for further guidance.


ANNEX E: ADDITIONAL GUIDANCE FOR REPORTING ON AID GRANTED IN THE AGRICULTURAL AND FORESTRY SECTORS

DESCRIPTION OF SOME SPECIFIC DATA FIELDS
Fields for aid related to natural disasters, adverse climatic event which can be assimilated to natural disaster, animal diseases and plant pests:
• Field Case Diseases concerned: briefly specify the animal diseases/plant pests concerned using scientific expression.
• Fields Case Type, Case Timing and Case Location: briefly specify the kind of the event, the period when it happened and the location.
Field Case Magnitude: % of the lost caused by the event.
Fields for expenditures:
• Field Primary objective: Data refer to the primary objective of the aid at the time the aid was authorised/published. The objectives of authorised aid (N, NN and C cases) follow the structure of the Guidelines14 whereas the objectives for block exempted aid (XA cases) follow the articles of Regulation (EU) No 702/201415. The objective cannot be altered in SARI2 because it results from the notification form/decision for authorised aid and from the summary information sheet/summary information for block exempted aid. If an aid scheme has several primary objectives, separate expenditure rows will be created for each primary objective.
• Field Aid Intensity – In this field, please encode the real aid intensity of the aid actually paid to the beneficiaries in the reporting year.
• Field Number of beneficiaries – In this field, please encode the actual number of beneficiaries. In case of subsidised services, these are the final beneficiaries and not the service provider, who is merely the recipient of the payment. If it is impossible to calculate the exact number of beneficiaries, please leave the field empty or insert an estimate and add a permanent remark indicating the reason for doing so.
• Field Aid per beneficiary – This field comprises of an automatic formula for calculation of the average aid per beneficiary. If you fill in the fields "aid element" and "number of beneficiaries", the value of the "aid per beneficiary" will be automatically displayed.

ARUANDLUS KULUDE HÜVITAMISE, ABI JA MUUDE SEKKUMISTE KOHTA,
MIDA RIIK ON ANDNUD RAUDTEESEKTORILE:

(Allikas: valitsus)

Palun esitage andmed allpool esitatud vormingus. Tärniga tähistatud väljade täitmine on kohustuslik. Kui Teil nõutavat teavet ei ole, siis mis põhjusel?
Kui rahalist toetust on antud mitmele raudteeveo-ettevõtjale, palun esitage andmed eraldi tabelites (ja kontrollige, et andmed ei kattuks).



2024 riigi omavääringus (miljonites)
2025 (hinnanguline) riigi omavääringus (miljonites)
1.
Avalikud raudtee-reisijateveoteenused vastavalt määrusele 1370/2007*


1.1
Tegevuskulude kompenseerimine


1.1.1
millest taristu kasutustasud


1.1.2
millest veerem


1.1.2.1
millest veeremi amortiseeritud soetusmaksumus


1.1.2.2
millest veeremi rendikulu


1.1.3
millest töötasud


1.1.4
millest energia


1.1.5
millest veeremi hooldus ja remont


1.1.6
millest üldkulud (nt juhtimis- ja halduskulud)


1.1.7
millest reisijateveoteenuste osutamiseks vajalikud rajatised


1.1.8
millest muud püsikulud


1.1.9
milles mõistlik kasum


1.1.10
muu (palun kirjeldage)



Kokku 1


2.
Raudtee-ettevõtjatele antavat riigiabi käsitlevad suunised 2008/C 184/07*


2.1
Abi veeremi ostmiseks ja uuendamiseks 3. peatüki kohaselt


2.1.1
millest raudtee-ettevõtjate ümberkorraldamisele


2.1.2
millest väikestele ja keskmise suurusega ettevõtjatele


2.1.3
millest keskkonnakaitsele


2.1.4
millest regionaalabile


2.1.4.1
millest linna- ja linnalähitransporditeenustele


2.1.4.2
millest piirkondlikele transporditeenustele


2.1.5
millest transpordi koordineerimisele


2.1.5.1
millest reisijateveoveeremile


2.1.5.2
millest kaubaveoveeremile


2.2
Abi võlgade kustutamiseks 4. peatüki kohaselt


2.2.1
millest enne 15. märtsi 2001 (direktiivi 2001/12/EÜ jõustumist) tekkinud võlg


2.2.2
millest enne ELiga ühinemist tekkinud võlg


2.3
Abi transpordi koordineerimiseks 6. peatüki kohaselt (iga punkti puhul palun märkida, kas tegemist on reisijate- või kaubaveoga; juhul, kui mõlemaga, siis märkida mõlema summad)


2.3.1
millest raudteetaristu kasutamisele


2.3.2
millest väliskulude vähendamisele


2.3.3
millest abi koostalitlusvõimele


2.3.3.1
millest Euroopa raudteeliikluse juhtimissüsteemi rahastamisele


2.3.3.2
millest müra vähendamise rahastamisele


2.3.3.3
millest muu (palun märkige)


2.3.4
millest teadus- ja arendustegevusele


2.3.4.1
millest kaubavedu


2.4
Riigigarantiid 7. peatüki kohaselt (raudtee-ettevõtjate kaupa)


2.4.1
Tagatud summa kokku


2.4.2
Brutotoetusekvivalent (kui tegemist on riigiabiga)



Kokku 2


3.
Otsene kokkusobivus ELi toimimise lepingu kohaselt*


3.1
Artikkel 93 (iga punkti puhul palun märkida, kas tegemist on reisijate- või kaubaveoga; juhul, kui mõlemaga, siis märkige mõlema summad)


3.1.1
Tegevusabi


3.1.2
Investeerimisabi



Kokku 3


4.
Komisjoni direktiiv 2006/111/EÜ*


4.1
Ülekanded avalik-õiguslikele ettevõtjatele


4.1.1
millest tegevuskahjumi tasaarvestus


4.1.2
millest kapitali pakkumine


4.1.3
millest tagastamatud toetused või sooduslaenud


4.1.4
millest finantseeliste andmine tulu loovutamise või võlasummade hüvitamise kaudu


4.1.5
millest kasutatud riiklikelt vahenditelt normaalkasumi eeldamine


4.1.6
millest hüvitis ametiasutuste kehtestatud
finantskohustuste eest



Kokku 4


5.
2014. aasta päästmise ja ümberkorraldamise suunised*


5.1
Abi äriühingute päästmiseks ja ümberkorraldamiseks


5.1.1
millest kaubavedu


5.1.2
millest reisijatevedu


5.1.3
millest valdamine



Kokku 5


6.
Muud kokkusobivuse alused (palun märkige)*


6.1
Tegevusabi või ülekanded


6.2
Investeerimisabi või ülekanded



Kokku 6