KursUpiti vezani za pripremu privremenog / završnog izveštaja o grantu.

Da, odgovor je kao što ste naveli u vašoj poruci. Taj kurs primenjujete za sva plaćanja i obračune u periodu od prvih 12 meseci.

Datum kada je priliv sredstava vidljiv na vašem računu (bankovnom izvodu) se uzima za obračun kursa. To je u skladu sa čl. 15.9 Opštih uslova koji kaže: Reports shall be submitted in the currency set out in the Special Conditions, and may be drawn from financial statements denominated in other currencies, on the basis of the Beneficiary(ies)’s applicable legislation and applicable accounting standards. In such case and for the purpose of reporting, conversion into the currency set in the Special Conditions shall be made using the rate of exchange at which each Contracting Authority’s contribution was recorded in the Beneficiary(ies)’s accounts, unless otherwise provided for in the Special Conditions. If at the end of the Action, a part of the expenses is pre-financed by the Beneficiary(ies) (or by other donors), the conversion rate to be applied to this balance is the one set in the Special Condition according to the Beneficiary(ies)’s usual accounting practice. If no specific provision is foreseen in the Special Conditions, the exchange rate of the last instalment received from the Contracting Authority will be applied.

Kurs po kojem ste radili u prvih 12 meseci projekta primenjujete i dalje, sve dok ne dobijete novu uplatu sredstava (po odobrenju Interim izveštaja). Ova informaciju predstavili smo i u Uputstvima za izveštavanje, str. 24:

Rules for currency conversion

Please read detail information on article 15.9. of the General Conditions of the Grant Contract presented in the section on Interim Reporting.

The first 12 months of the project implementation have to be reported based on the exchange rate calculated on the date when the first instalment of funds is received from Contracting Authority. However, this rate shell be used for operative and reporting purposes until the second instalment is received (payment after approval of the Interim Report). That means the second exchange rate will be used only for calculation of costs that will occur after receipt of the second (next) payment (in the case of this Grant Scheme, in case of payment after approval of the Interim Report).

Prema dodatnom pojašnjenju EK, a kada je reč o članu 15.9 GC, potrebno je uzeti u obzir i sledeće:„When the EU’s contribution is paid in several pre-financing payments, the expenditure incurred will be reported using the exchange rate at which each pre-financing payment was recorded, using the FIFO method.“ (http://ec.europa.eu/europeaid/companion/document.do?nodeNumber=19.3.2.9).

Zbog ovog FIFO metoda Ugovorno telo je stava da se prilikom izveštavanja koristi kurs na dan na koji je izvršena uplata pretfinansiranja na račun korisnika sve dok iznos nastalih troškova ne bude jednak iznosu pretfinansiranja, tj. dok se pretfinansiranje „ne očisti“ (to praktično znači da tek kada se prvi iznos pretfinansiranja potroši, za troškove nastale posle toga se koristi kurs drugog pretfinansiranja).