Approval of the rules on eligible expenses of the operational programmes of the European Regional Development Fund and the Cohesion Fund. These are divided into four titles. The first details the general rules regarding the eligibility of expenses, lists the expenses that are not eligible for ERDF funding, and establishes the specific conditions related to eligible expenses based on their location. The second refers to the rules applicable to grants and repayable assistance. The third develops, from the perspective of expense eligibility, the specificities that financial instruments receiving support from the Funds must comply with, as well as the limits and methods for determining eligible expenses. The fourth includes specific provisions applicable to programmes within the framework of European territorial cooperation.