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This book deals with the issues regarding the use of financial instruments as a new model of implementing the cohesion policy in the European Union. It presents the main models of implementing repayable financial instruments in the countries of the European Union and case studies by selected Member Sates. It includes also an analysis of the efficiency of use of financial instruments in EU countries in the 2007-2013 financial perspective and points to problem areas that require simplifications regarding the process of implementation of financial instruments in the 2014-2020 financial perspective.