Glossary

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English	French

re-calculation Re-calculation is the re-performance of a calculation which was executed by the beneficiary in order to calculate eligible expenditure for a specific cost item (e.g., office and administration flat-rate, depreciations, etc).	recalcul
real costs Real costs is expenditure actually incurred and paid (taking into account any rebate, discount or financial support) and supported by invoices or other documents of equivalent probative value.	coûts réels
Recommendation (EU law) A "recommendation" is not binding. A recommendation allows the institutions to make their views known and to suggest a line of action without imposing any legal obligation on those to whom it is addressed. For example when the Commission issued a recommendation that EU countries' law authorities improve their use of videoconferencing to help judicial services work better across borders, this did not have any legal consequences.	Recommandation (droit de l'UE)
reconciliation Reconciliation means checking whether a figure included in one document is identical with the same figure included in another document (e.g., comparing figures in the bank account statement with the list of expenditure).	cohérence
recoverable VAT (Value Added Tax) Recoverable VAT refers to VAT you can deduct from the VAT you have already collected.	TVA (Taxe sur la Valeur Ajoutée) récupérable
recovery, recovered amounts Recovery refers to the process of regaining funds unduly paid by the EC. The amounts regained via this process are recovered amounts.	recouvrement, montants recouvrés
Regulation (EU law) Regulations are the strongest form of EU legislation. They are of general application, binding in their entirety, and directly enforceable in all Member States. Legislation relating to EU cohesion policy usually takes the form of regulations.	Règlement (droit de l'UE)
reporting period A reporting period is a designated period of time during the project lifetime; activities carried out and expenditure incurred and paid (unless simplified cost options apply) during a reporting period are presented in a Progress Report, and are subject to programme co-financing.	période de déclaration
reserve list A reserve list is a list of projects which a programme considers good projects but is unable to approve because the programme is running out of funds towards the end of the programming period. These projects are placed on the reserve list in the hope that running projects don’t spend all their approved funds. The programme can then use these "unused" funds to approve the previously rejected projects.	liste de réserve
result see "project result"	résultat
result orientation With the new design of the European Cohesion Policy 2014-2020 and the targets set out in Europe 2020, Interreg programmes have significantly been reshaped to achieve greater impact and an even more effective use of the investments. In order to achieve this impact programmes are required to finance projects that generate tangible and lasting results; in other words, projects that have a demonstrable impact on the performance of cities, regions and territories. In order to maximise the impact, Interreg Programme results should ensure effectiveness, lead to a change of the initial situation and be achieved in a measurable and relevant way. Results and related changes are then measured through results indicators linked to each programmes specific objective to allow the change achieved in the whole programme during the Programming period to be measured. Projects need to be able to address specific challenges not only during projects duration but also throughout ambitious handover strategies able to guarantee the continuation, share and replication of activities and associated results.	orientation vers les résultats
revenue Revenue is the income generated from sale of goods or services, associated with the project activities, before any costs or expenses are deducted.	recettes
risk Risk is a potential source of error, usually understood in first level control as potential error source in the finance report of the project partner.	risque
risk assessment Risk assessment aims to obtain better understanding of the project, its environment and/or the project partner, in order to identify and assess the risks of material misstatement due to fraud or error. Sampling methodologies often include risk assessments as a basis for planning the sampling methodology.	analyse de risques
rules of procedure Rules of Procedure are the regulations of a legislative body in conducting its business.	règlement