
Article 1 
Annex XI to Decision 2008/458/EC is amended as follows:

((1)) in point II.1.3.3, paragraph 3 is replaced by the following:
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3. For individual items costing below EUR 20 000 the full purchase cost is eligible, provided, that, except in duly justified cases, the equipment is purchased before the last 3 months of the project. Individual items costing EUR 20 000 or more are only eligible on the basis of depreciation. By way of derogation from the above conditions, for means of transport costing below EUR 250 000 the full purchase cost is eligible.
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((2)) point II.1.4.2 is replaced by the following:
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II.1.4.2.  1. 

((a)) a certificate is obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
((b)) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
((c)) the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs; in the case of co-financing on the basis of depreciation this period is reduced to 5 years;
((d)) the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;
((e)) in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible; depreciation shall be calculated according to national accounting rules.
 2. Expenses for renovation, refurbishment and modernisation of real estate are eligible for co-financing on the basis of the full or partial cost or on the basis of depreciation. In the case of renovation costs only conditions (c) and (e) in paragraph 1 apply.
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Article 2 

1. Article 1 shall apply from the date of adoption of this Decision.
2. Member States may decide to apply the changes in respect of ongoing or future projects as from the 2011 annual programmes.
Article 3 
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 20 September 2012.
For the Commission
Cecilia MALMSTRÖM
Member of the Commission