Q. In the case that the JMA makes an in-kind contribution to the technical assistance, where should it be indicated in the final report?

A. In accordance with article 19.3 and 35 of the ENPI CBC IR, the JMA may provide contribution in kind, subject to the prior approval of EC (e.g., if indicated in the JOP). This co-financing (both as expenditure and as income), should be clearly separated in ad hoc additional lines in the table 2 of the Guide on closure (pg. 34) and will not be taken into account in the calculation of the actual co-financing rate.