Synergy of resources means combining several programmes and instruments so that they jointly contribute to a single objective. A company can, for example, finance development from a research programme, the introduction of production from an investment call, and employee training from a social fund, possibly supplemented with a subsidised loan. The condition is a clear separation of expenditure: the same item must not be paid for twice, which constitutes prohibited double financing with strict consequences. In practice, this means keeping separate analytical records for each source and being able to demonstrate, during a check, which expenditure belongs where. It is worth planning the objective as a whole in advance, because subsequently splitting an already implemented project between sources tends to be unworkable. In addition, the existence of other sources must be reported to the provider, even if the expenditures do not overlap.
See also: Double Financing, Combination of a grant and a loan, Analytical Accounting Records for the Project.
