regulations up to the relevant ceiling laid down in Article 3(2) of this Regulation.
2.
De minimis
aid shall not be cumulated with State aid in relation to the same eligible costs or with State aid for the same risk finance measure, if such cumulation would exceed the highest relevant aid intensity or aid amount fixed in the specific circumstances of each case by a block exemption regulation or a decision adopted by the Commission.
De minimis
aid which is not granted for or attributable to specific eligible costs may be cumulated with other State aid granted under a block exemption regulation or a decision adopted by the Commission.
Article 6
Monitoring
1. Where a Member State intends to grant
de minimis
aid in accordance with this Regulation to an undertaking, it shall inform that undertaking in writing of the prospective amount of the aid expressed as a gross grant equivalent and of its
de minimis
character, making express reference to this Regulation and citing its title and publication reference in the
Official Journal of the European Union
. Where
de minimis
aid is granted in accordance with this Regulation to different undertakings on the basis of a scheme and different amounts of individual aid are granted to those undertakings under that scheme, the Member State concerned may choose to fulfil that obligation by informing the undertakings of a fixed sum corresponding to the maximum aid amount to be granted under that scheme. In such case, the fixed sum shall be used for determining whether the relevant ceiling laid down in Article 3(2) is reached. Before granting the aid, the Member State shall obtain a declaration from the undertaking concerned, in written or electronic form, about any other
de minimis
aid received to which this Regulation or other
de minimis
regulations apply during the previous two fiscal years and the current fiscal year.
2. Where a Member State has set up a central register of
de minimis
aid containing complete information on all
de minimis
aid granted by any authority within that Member State, paragraph 1 shall cease to apply from the moment the register covers a period of three fiscal years.
3. A Member State shall grant new
de minimis
aid in accordance with this Regulation only after having checked that this will not raise the total amount of
de minimis
aid granted to the undertaking concerned to a level above the relevant ceiling laid down in Article 3(2) and that all the conditions laid down in this Regulation are complied with.
4. Member States shall record and compile all the information regarding the application of this Regulation. Such records shall contain all information necessary to demonstrate that the conditions of this Regulation have been complied with. Records regarding individual
de minimis
aid shall be maintained for 10 fiscal years from the date on which the aid was granted. Records regarding a
de minimis
aid scheme shall be maintained for 10 fiscal years from the date on which the last individual aid was granted under such a scheme.
5. On written request, the Member State concerned shall provide the Commission, within a period of 20 working days or such longer period as may be fixed in the request, with all the information that the Commission considers necessary for assessing whether the conditions of this Regulation have been complied with, and in particular the total amount of
de minimis
aid within the meaning of this Regulation and of other
de minimis
regulations received by any undertaking.
Article 7
Transitional provisions
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