For the sake of financial reporting, is it correct that “fixed investments in equipment” are not subject to depreciation-based reporting, and can be reported with the full amount in one financial report?

The partner has the possibility to declare the total amount of the acquisition, if it is fully justified in the Application Form and if the partner respects the criteria related to the use of the equipement after the end of the project. Please refer for these criteria to the Chapter 3.A.viii.f of the Interreg Euro-MED Programme Manual.