This Guide to Financial Issues relating to indirect actions of the Sixth Framework
Programmes (FP6 Financial Guide) is intended to provide to the participants in FP6 projects, as well as to the Commission services, in a single and, as far as possible, complete document:
- information on the financial aspects of the main indirect actions of the Sixth Framework Programmes;
- relevant references to the applicable legal framework;
- concrete examples, as well as suggestions for good financial practices to be applied when carrying out EC-funded RTD projects.

The guidelines include sections on: the first principles; the nature of the grant; the principles applicable to grants which reimburse eligible costs; the Community financial contribution (including cost models); subcontracts; collective responsibility; sanctions and recoveries.

This document is a draft for discussion purposes and does not reflect the official or final position of the Commission.