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services on financial instruments under the
fi-compass is a unique platform for advisory
for Employment and Social Innovation (EaSI).
European Structural and Investment Funds
(ESIF) and microfinance under the Programme
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be an important tool for boosting EU agriculture.
Investments, in a variety of forms, will help create a modern, dynamic agri-food
sector to create jobs and enhance growth in the EU. Financial Instruments will


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Title Term Definition

An Acquisition is a corporate action in which an enterprise or individual buys some, of a target enterprise's ownership stakes in order to assume control of the target enterprise.

Audit Authority (AA)

The audit authority is a national, regional or local public authority or body designated for each Operational Programme and responsible for verifying the effective functioning of the management and control system; it also monitors project compliance with national and European regulations. The Member State will designate an audit authority for each Operational Programme (along with a managing authority and certifying authority). The audit authority's tasks include checking whether the management and control systems are working efficiently (system audits). It is also responsible for carrying out controls focusing specifically on declared expenditure (operational audits). Ensuring adequate separation of functions between the main authorities (managing/certifying authorities, intermediate bodies) is an important part of these controls.