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hello everyone welcome at the budget session for our central baltic program applicant seminars and we will focus quite a bit on simplified cost options as that is sort of the new thing and technically its not really a new thing as we have seen many flat rates and other simplified costs also in other programs and elsewhere and previously but still we will use them quite widely in this new period and we will pay quite a lot of attention to this so lets dive in and whats the plan of todays session so we look at the budget basics what are the most important points here some of you who have followed the other sessions may already know by heart but that is great and means we will have very good projects with correct assumptions and good implementation later on then we look at making a joint budget that it should be planned jointly and submitting in gems at which step and how it could be submitted in james the new system the new ems sort of the big brother of ems the new one then well ta