
Article 1 
This Regulation lays down the criteria for the calculation of the additional costs incurred during the eligibility period defined in Article 65(2) of Regulation (EU) No 1303/2013 by operators in the fishing, farming, processing and marketing of certain fishery and aquaculture products from the Union's outermost regions referred to in Article 349 of the Treaty due to the specific handicaps of those outermost regions.
Article 2 

1. Additional costs referred to in Article 1 shall be calculated separately for each of the following activities:
(a) fishing;
(b) farming;
(c) processing;
(d) marketing.
2. Within each activity referred to in paragraph 1, additional costs shall be calculated by items of expenditure, as listed in the compensation plans referred to in Article 72 of Regulation (EU) No 508/2014 for each product or category of products identified by the Member State as eligible for compensation.
3. Additional costs shall be determined for any given item of expenditure as the difference between the costs incurred by operators in the outermost regions concerned, reduced by any type of public intervention affecting the level of additional costs, and the comparable costs incurred by continental operators of the Member State concerned.
4. By derogation to paragraph 3, for items of expenditure specific to products or categories of products for which there are no comparison criteria or measuring units in the continental part of the Member State territory, the additional cost shall be determined in comparison with the comparable costs for equivalent products or categories of products incurred by operators from the continental part of the territory of the Union.
5. The calculation of additional costs shall take into account any public intervention, including any State aid notified under Article 108(3) of the Treaty and Article 73 of Regulation (EU) No 508/2014.
Article 3 

1. The calculation of additional costs shall be based only on costs resulting from the specific handicaps of the outermost regions.
2. The calculation of additional costs shall be based on an annual average of recorded prices.
3. Additional costs shall be expressed in euros per ton of live weight and where necessary, all cost components of the total additional cost shall be converted into euros per ton of live weight.
Article 4 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 28 July 2014.
For the Commission
The President
José Manuel BARROSO