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During periodic reporting, who completes the financial statement of a linked 3rd party: The beneficiary or the linked 3rd party?
See AGA 4.0 p. 151: The linked third parties may declare their costs (in their financial statements; see Article 20.3), if the eligibility conditions set out in Article 6.3 are fulfilled (e.g. actually incurred by the linked third party, necessary for the action, incurred during the action duration, etc.). The costs must be recorded in the accounts of the linked third party. - Linked third parties may declare costs for all cost categories (as provided for in Article 5), including indirect costs (at the 25% flat rate). - Each linked third party declares its own costs. The costs of the linked third party must not be included in the beneficiary’s financial statements. Each linked third party has its own financial statements, but these statements must be submitted by its beneficiary (since linked third parties cannot sign them in the IT system; see Article 20). For this purpose, linked third parties must send their signed financial statements on paper to their beneficiary.Børn