Document ID: 32021D2020
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>19.11.2021&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 413/10</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2021/2020
of 17 November 2021
excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
(notified under document C(2021) 8168)
(Only the Croatian, Czech, Dutch, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Portuguese, Romanian, Slovene, and Spanish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 ( 1 ) , and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article&#160;52 of Regulation (EU) No&#160;1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Regulation (EU) No&#160;1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission&#8217;s written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article&#160;41 of Regulation (EU) No&#160;1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>2</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31&#160;May 2021,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Austria, the Portuguese Republic, Romania and the Republic of Slovenia.
Done at Brussels, 17 November 2021.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2021)6573344.
ANNEX
Decision: 67
Budget Item: 6200
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>AT</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Measure 01. One-off. CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;148&#160;672,12</p></td><td><p>0,00</p></td><td><p>-&#160;148&#160;672,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Measure 01. One-off. CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;140&#160;535,46</p></td><td><p>0,00</p></td><td><p>-&#160;140&#160;535,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Measure 02. One-off. CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;105&#160;859,49</p></td><td><p>0,00</p></td><td><p>-&#160;105&#160;859,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Measure 02. One-off. CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-96&#160;428,32</p></td><td><p>0,00</p></td><td><p>-96&#160;428,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Measure 03. One-off. CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;546,18</p></td><td><p>0,00</p></td><td><p>-6&#160;546,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Measure 04. One-off. CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;547,84</p></td><td><p>0,00</p></td><td><p>-&#160;547,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>Measures 01 and&#160;02. One-off. CY 2019. Upload</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;240&#160;525,66</p></td><td><p>0,00</p></td><td><p>-&#160;240&#160;525,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Measures 03 and&#160;04. FR 5%. CY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-32&#160;490,49</p></td><td><p>0,00</p></td><td><p>-32&#160;490,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Measures 03 and&#160;04. FR 5%. CY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-33&#160;713,03</p></td><td><p>0,00</p></td><td><p>-33&#160;713,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>Measures 03 and&#160;04. FR 5%. CY2019. Upload</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-33&#160;800,06</p></td><td><p>0,00</p></td><td><p>-33&#160;800,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>Measures 03 and&#160;04. FR 5%. CY2020. Upload</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-33&#160;162,69</p></td><td><p>0,00</p></td><td><p>-33&#160;162,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;872&#160;281,34</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;872&#160;281,34</span></p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Promotion Measures</p></td><td><p>2020</p></td><td><p>FY2020 for VLAM 2016/15, VLAM 2016/16 and VLAM 2016/18.</p><p>Selection of implementing bodies (eligibility).</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;549,36</p></td><td><p>0,00</p></td><td><p>-27&#160;549,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>M01. KC1.1 and&#160;1.3 - Oneoff - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;800&#160;789,64</p></td><td><p>0,00</p></td><td><p>-&#160;800&#160;789,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>M01. KC1.1 - Oneoff - CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;921&#160;976,67</p></td><td><p>0,00</p></td><td><p>-&#160;921&#160;976,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>M01-M02-M03. KC 1.1.1 and&#160;1.2.2 - Flat rate 5%on5% - CY2017-CY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;140&#160;923,03</p></td><td><p>0,00</p></td><td><p>-&#160;140&#160;923,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>M01-M02-M03. KC 1.1.1 and&#160;1.2.2 - Flat rate 5%on5% - CY2017-CY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;139&#160;353,41</p></td><td><p>0,00</p></td><td><p>-&#160;139&#160;353,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>M01-M02-M03. KC1.2.2 - Flat rate 5%on5% - CY2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;138&#160;701,45</p></td><td><p>0,00</p></td><td><p>-&#160;138&#160;701,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>M02. KC1.1 - Oneoff - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;040,37</p></td><td><p>0,00</p></td><td><p>-36&#160;040,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>M02. KC1.1 - Oneoff - CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-43&#160;234,37</p></td><td><p>0,00</p></td><td><p>-43&#160;234,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>M03. KC1.1 and&#160;1.3 - Oneoff - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-44&#160;201,42</p></td><td><p>0,00</p></td><td><p>-44&#160;201,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>M03. KC1.1-Oneoff-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-47&#160;210,27</p></td><td><p>0,00</p></td><td><p>-47&#160;210,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>M04. All KCs - Flat rate 10% - CY2017-CY2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-57&#160;569,28</p></td><td><p>0,00</p></td><td><p>-57&#160;569,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>M04. All KCs - Flat rate 10% - CY2017-CY2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-58&#160;496,64</p></td><td><p>0,00</p></td><td><p>-58&#160;496,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>M04. All KCs - Flat rate 10% - CY2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-57&#160;896,04</p></td><td><p>0,00</p></td><td><p>-57&#160;896,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Non respect des proc&#233;dures de march&#233; public pour les programmes sociaux (lait et F&amp;V)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;279&#160;096,07</p></td><td><p>0,00</p></td><td><p>-&#160;279&#160;096,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>Processed Potatoes and European Poultry VLAM 2016/15</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;142,57</p></td><td><p>0,00</p></td><td><p>-17&#160;142,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2019</p></td><td><p>Processed Potatoes and European Poultry VLAM 2016/15</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;640,59</p></td><td><p>0,00</p></td><td><p>-15&#160;640,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Programme pour les &#233;coles, non respect des d&#233;lais de paiement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;150&#160;308,82</p></td><td><p>0,00</p></td><td><p>-&#160;150&#160;308,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2017</p></td><td><p>Taste Of Europe_Brazil VLAM 2016/16</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;461,05</p></td><td><p>0,00</p></td><td><p>-3&#160;461,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>Taste Of Europe_Brazil VLAM 2016/16</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;456,97</p></td><td><p>0,00</p></td><td><p>-5&#160;456,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2019</p></td><td><p>Taste Of Europe_Brazil VLAM 2016/16</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;480,10</p></td><td><p>0,00</p></td><td><p>-9&#160;480,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2017</p></td><td><p>Taste of Europe_Canada VLAM 2016/18</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;597,61</p></td><td><p>0,00</p></td><td><p>-4&#160;597,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>Taste of Europe_Canada VLAM 2016/18</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;597,73</p></td><td><p>0,00</p></td><td><p>-9&#160;597,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2019</p></td><td><p>Taste of Europe_Canada VLAM 2016/18</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;116,22</p></td><td><p>0,00</p></td><td><p>-10&#160;116,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2017</p></td><td><p>Taste Of Europe_India VLAM 2016/17</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;923,58</p></td><td><p>0,00</p></td><td><p>-3&#160;923,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>Taste Of Europe_India VLAM 2016/17</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;048,52</p></td><td><p>0,00</p></td><td><p>-4&#160;048,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2019</p></td><td><p>Taste Of Europe_India VLAM 2016/17</p><p>Selection of implementing bodies (eligibility)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;005,18</p></td><td><p>0,00</p></td><td><p>-1&#160;005,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-3&#160;027&#160;816,96</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-3&#160;027&#160;816,96</span></p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Active farmer 2015-2017 SAPS</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;251&#160;440,51</p></td><td><p>-5&#160;645,44</p></td><td><p>-2&#160;245&#160;795,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Active farmer 2015-2017 SAPS</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;251&#160;007,60</p></td><td><p>-6&#160;312,60</p></td><td><p>-2&#160;244&#160;695,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Active farmer 2015-2017 SAPS</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;246&#160;387,17</p></td><td><p>0,00</p></td><td><p>-2&#160;246&#160;387,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Active farmer 2015-2017 VCS</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;615&#160;232,86</p></td><td><p>-&#160;445,61</p></td><td><p>-&#160;614&#160;787,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Active farmer 2015-2017 VCS</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;811,76</p></td><td><p>0,00</p></td><td><p>-1&#160;811,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2017</p></td><td><p>All weaknesses 2015-2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;220&#160;820,29</p></td><td><p>0,00</p></td><td><p>-&#160;220&#160;820,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2018</p></td><td><p>All weaknesses 2015-2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;215&#160;209,82</p></td><td><p>0,00</p></td><td><p>-&#160;215&#160;209,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2019</p></td><td><p>All weaknesses 2015-2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;218&#160;667,84</p></td><td><p>0,00</p></td><td><p>-&#160;218&#160;667,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Artificial conditions SAPS 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;164&#160;449,24</p></td><td><p>-&#160;513,12</p></td><td><p>-&#160;163&#160;936,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Artificial conditions SAPS 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;166&#160;906,58</p></td><td><p>-&#160;582,23</p></td><td><p>-&#160;166&#160;324,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Artificial conditions SAPS 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;186&#160;108,22</p></td><td><p>-28&#160;689,78</p></td><td><p>-&#160;157&#160;418,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Greening - PG determination 2015-2017 &amp; all other findings affecting greening population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;939&#160;856,04</p></td><td><p>0,00</p></td><td><p>-4&#160;939&#160;856,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening - PG determination 2015-2017 &amp; all other findings affecting greening population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;998&#160;868,96</p></td><td><p>0,00</p></td><td><p>-4&#160;998&#160;868,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Greening - PG determination 2015-2017 &amp; all other findings affecting greening population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;960&#160;352,47</p></td><td><p>0,00</p></td><td><p>-4&#160;960&#160;352,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening - PG determination 2015-2017 &amp; all other findings affecting greening population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-24&#160;707,00</p></td><td><p>0,00</p></td><td><p>-24&#160;707,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Late lodging SAPS 2015-2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;310&#160;744,86</p></td><td><p>-&#160;779,19</p></td><td><p>-&#160;309&#160;965,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Late lodging SAPS 2015-2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;310&#160;685,11</p></td><td><p>-&#160;869,69</p></td><td><p>-&#160;309&#160;815,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Late lodging SAPS 2015-2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;291&#160;151,42</p></td><td><p>0,00</p></td><td><p>-&#160;291&#160;151,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Late lodging SAPS 2015-2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>0,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>OTSC insufficient number SAPS 2017 (Yellow card)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-18&#160;808,71</p></td><td><p>0,00</p></td><td><p>-18&#160;808,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>OTSC insufficient number SAPS 2017 (Yellow card)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24,53</p></td><td><p>0,00</p></td><td><p>-24,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Recoveries SAPS 2015-2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;970&#160;817,09</p></td><td><p>-14&#160;971,71</p></td><td><p>-5&#160;955&#160;845,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Recoveries SAPS 2015-2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;969&#160;669,02</p></td><td><p>-16&#160;710,64</p></td><td><p>-5&#160;952&#160;958,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Recoveries SAPS 2015-2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;938&#160;606,93</p></td><td><p>0,00</p></td><td><p>-5&#160;938&#160;606,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Recoveries SAPS 2015-2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;473,72</p></td><td><p>0,00</p></td><td><p>-8&#160;473,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>YFS Artificial condition 2015-2017 &amp; all other weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-43&#160;876,31</p></td><td><p>0,00</p></td><td><p>-43&#160;876,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>YFS Artificial condition 2015-2017 &amp; all other weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-47&#160;606,01</p></td><td><p>0,00</p></td><td><p>-47&#160;606,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>YFS Artificial condition 2015-2017 &amp; all other weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-48&#160;425,99</p></td><td><p>0,00</p></td><td><p>-48&#160;425,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>YFS Artificial condition 2015-2017 &amp; all other weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;147,18</p></td><td><p>0,00</p></td><td><p>-&#160;147,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-42&#160;420&#160;863,24</span></p></td><td><p><span>-75&#160;520,01</span></p></td><td><p><span>-42&#160;345&#160;343,23</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD IACS and EAFRD Non-IACS - financial errors</p><p>EAGF Non-IACS - known error</p><p>EAGF - unexplained differences in reconciliation</p><p>EAGF - unjustified payment entitlements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;952,10</p></td><td><p>0,00</p></td><td><p>-26&#160;952,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAGF Non-IACS - projected incompliance rate</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;528&#160;153,92</p></td><td><p>0,00</p></td><td><p>-&#160;528&#160;153,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;555&#160;106,02</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;555&#160;106,02</span></p></td></tr><tr><td><p><span>EE</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Animal replacement and late notification &#8211; CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;231&#160;180,98</p></td><td><p>0,00</p></td><td><p>-&#160;231&#160;180,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Animal replacement and late notification &#8211; CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;197&#160;711,03</p></td><td><p>0,00</p></td><td><p>-&#160;197&#160;711,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Animal replacement &#8211; CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;207&#160;088,41</p></td><td><p>0,00</p></td><td><p>-&#160;207&#160;088,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total EE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;635&#160;980,42</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;635&#160;980,42</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial clearance FY2019 - Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;374,90</p></td><td><p>0,00</p></td><td><p>-9&#160;374,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;378,41</p></td><td><p>0,00</p></td><td><p>-12&#160;378,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2017</p></td><td><p>Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;123&#160;779,85</p></td><td><p>0,00</p></td><td><p>-&#160;123&#160;779,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2018</p></td><td><p>Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;116&#160;347,25</p></td><td><p>0,00</p></td><td><p>-&#160;116&#160;347,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2019</p></td><td><p>Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in CCAA Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;129&#160;768,51</p></td><td><p>0,00</p></td><td><p>-&#160;129&#160;768,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2020</p></td><td><p>Promotion in third countries - deficiencies in the administrative checks in FY2017-FY2020 in Valencia</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-30&#160;237,64</p></td><td><p>0,00</p></td><td><p>-30&#160;237,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2018</p></td><td><p>Promotion in third countries - overpayment of expenditure - ineligible expenditure related to the audit certificates in FY 2018 for 5 CCAA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-29&#160;374,50</p></td><td><p>0,00</p></td><td><p>-29&#160;374,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2020</p></td><td><p>Restructuring - deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;304,88</p></td><td><p>0,00</p></td><td><p>-4&#160;304,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2017</p></td><td><p>Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-93&#160;006,88</p></td><td><p>0,00</p></td><td><p>-93&#160;006,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2018</p></td><td><p>Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-73&#160;157,76</p></td><td><p>0,00</p></td><td><p>-73&#160;157,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2019</p></td><td><p>Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-36&#160;705,28</p></td><td><p>0,00</p></td><td><p>-36&#160;705,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2020</p></td><td><p>Restructuring- deficiencies in methodology used for establishing the national maximum levels of support affecting whole Spain - FY2017-FY2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-21&#160;946,09</p></td><td><p>0,00</p></td><td><p>-21&#160;946,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2017</p></td><td><p>Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;268&#160;155,85</p></td><td><p>0,00</p></td><td><p>-&#160;268&#160;155,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring and conversion of vineyards</p></td><td><p>2018</p></td><td><p>Restructuring - deficiencies in the methodology for the calculation of the unit cost for in-kind contribution and its implementation in CCAA Valencia in FY2017-FY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;354&#160;284,88</p></td><td><p>0,00</p></td><td><p>-&#160;354&#160;284,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;302&#160;822,68</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;302&#160;822,68</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Cr&#233;ances</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;981,39</p></td><td><p>0,00</p></td><td><p>-4&#160;981,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>FEAGA erreur connue</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;262,04</p></td><td><p>0,00</p></td><td><p>-&#160;262,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-5&#160;243,43</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-5&#160;243,43</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Administrative checks, including cross-checks, to establish the eligibility of the aid&#8211; bovine sector</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;588&#160;722,93</p></td><td><p>0,00</p></td><td><p>-&#160;588&#160;722,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Administrative checks, including cross-checks, to establish the eligibility of the aid&#8211; bovine sector</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;122,56</p></td><td><p>0,00</p></td><td><p>-2&#160;122,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;163&#160;006,50</p></td><td><p>0,00</p></td><td><p>-&#160;163&#160;006,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Checks on the correctness of the calculation of the aid including application of administrative penalties - identification/sanctioning of late notifications in the bovine database</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;217&#160;026,50</p></td><td><p>0,00</p></td><td><p>-&#160;217&#160;026,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2018</p></td><td><p>Penalties following administrative and on-the-spot checks - FY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;461,22</p></td><td><p>0,00</p></td><td><p>-13&#160;461,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2019</p></td><td><p>Penalties following administrative and on-the-spot checks - FY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-30&#160;338,96</p></td><td><p>0,00</p></td><td><p>-30&#160;338,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2020</p></td><td><p>Penalties following administrative and on-the-spot checks - FY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;873,20</p></td><td><p>0,00</p></td><td><p>-24&#160;873,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Performance of on-the-spot checks in the number required- minimum control rate not achieved</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;116,66</p></td><td><p>0,00</p></td><td><p>-1&#160;116,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Olive Oil - Work programmes of operators' organisations</p></td><td><p>2018</p></td><td><p>Severe deficiencies in the operation of the key control "Appropriate performance of the administrative checks to establish the eligibility of work programmes and the aid applications".</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;589&#160;465,15</p></td><td><p>0,00</p></td><td><p>-&#160;589&#160;465,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;630&#160;133,68</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;630&#160;133,68</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>BPS - Calculated error following the deficiencies identified by the Certification Body</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-37&#160;355,27</p></td><td><p>0,00</p></td><td><p>-37&#160;355,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2018</p></td><td><p>Fruit and Vegetable School schemes - flat rate correction on part of the FY2018 population</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-56&#160;033,61</p></td><td><p>0,00</p></td><td><p>-56&#160;033,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2019</p></td><td><p>Fruit and Vegetable School schemes - key control severe deficiency</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;172&#160;061,23</p></td><td><p>0,00</p></td><td><p>-&#160;172&#160;061,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2020</p></td><td><p>Fruit and Vegetable School schemes - key control severe deficiency</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;151&#160;344,08</p></td><td><p>0,00</p></td><td><p>-&#160;151&#160;344,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Exceptional support measures</p></td><td><p>2017</p></td><td><p>Fruit &amp; Vegetable Exceptional support measures &#8211; Checks to establish the access to the aid claimed</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;785,92</p></td><td><p>0,00</p></td><td><p>-27&#160;785,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Exceptional support measures</p></td><td><p>2018</p></td><td><p>Fruit &amp; Vegetable Exceptional support measures &#8211; Checks to establish the access to the aid claimed</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;199&#160;630,41</p></td><td><p>0,00</p></td><td><p>-&#160;199&#160;630,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening - error calculated following the deficiencies identified by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;009,88</p></td><td><p>0,00</p></td><td><p>-11&#160;009,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2019</p></td><td><p>Milk School Schemes - calculated error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;574,64</p></td><td><p>0,00</p></td><td><p>-4&#160;574,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2020</p></td><td><p>Milk School Schemes - calculated error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;672,64</p></td><td><p>0,00</p></td><td><p>-&#160;672,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary coupled support</p></td><td><p>2019</p></td><td><p>Voluntary Coupled Support - error calculated following the deficiencies identified by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;770,25</p></td><td><p>0,00</p></td><td><p>-2&#160;770,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2017</p></td><td><p>Wine Investment &#8211; eligibility of the preparatory costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-16&#160;141,87</p></td><td><p>0,00</p></td><td><p>-16&#160;141,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2018</p></td><td><p>Wine Investment &#8211; eligibility of the preparatory costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;830,09</p></td><td><p>0,00</p></td><td><p>-13&#160;830,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Young Farmer Schemes -error calculated following the deficiencies identified by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;109,49</p></td><td><p>0,00</p></td><td><p>-&#160;109,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;693&#160;319,38</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;693&#160;319,38</span></p></td></tr><tr><td><p><span>HU</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;100&#160;894,28</p></td><td><p>0,00</p></td><td><p>-&#160;100&#160;894,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;198&#160;303,49</p></td><td><p>-5,59</p></td><td><p>-&#160;198&#160;297,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2016 to FY2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;211&#160;811,13</p></td><td><p>0,00</p></td><td><p>-&#160;211&#160;811,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2019</p></td><td><p>Deficiencies in the functioning of the key controls "Checks to establish the access to the aid claimed" and "Correct calculation of the aid including administrative reductions and penalties" affecting FY 2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;267&#160;765,50</p></td><td><p>0,00</p></td><td><p>-&#160;267&#160;765,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;778&#160;774,40</span></p></td><td><p><span>-5,59</span></p></td><td><p><span>-&#160;778&#160;768,81</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Financial errors in substantive testing - EAGF Non IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;841,08</p></td><td><p>0,00</p></td><td><p>-36&#160;841,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Irregularities cancelled and charged to the EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;305&#160;111,11</p></td><td><p>0,00</p></td><td><p>-&#160;305&#160;111,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;341&#160;952,19</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;341&#160;952,19</span></p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2017</p></td><td><p>Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-38&#160;688,60</p></td><td><p>-&#160;773,76</p></td><td><p>-37&#160;914,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2018</p></td><td><p>Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;488&#160;404,07</p></td><td><p>0,00</p></td><td><p>-&#160;488&#160;404,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2019</p></td><td><p>Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;415&#160;352,42</p></td><td><p>0,00</p></td><td><p>-&#160;415&#160;352,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2020</p></td><td><p>Weakness in the exhaustive administrative checks to establish the access to the aid claimed : LPIS is not reliable FY2020</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;401&#160;640,11</p></td><td><p>0,00</p></td><td><p>-&#160;401&#160;640,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;344&#160;085,20</span></p></td><td><p><span>-&#160;773,76</span></p></td><td><p><span>-1&#160;343&#160;311,44</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>All weaknesesses combined</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-76&#160;550&#160;223,95</p></td><td><p>-25&#160;760,36</p></td><td><p>-76&#160;524&#160;463,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>All weaknesesses combined</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-80&#160;582&#160;556,68</p></td><td><p>0,00</p></td><td><p>-80&#160;582&#160;556,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>All weaknesses combined VCS 2017-2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;757&#160;811,89</p></td><td><p>-73&#160;980,35</p></td><td><p>-3&#160;683&#160;831,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>All weaknesses combined VCS 2017-2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;702&#160;774,72</p></td><td><p>0,00</p></td><td><p>-3&#160;702&#160;774,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>PIR EAGF NON IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;636&#160;890,69</p></td><td><p>0,00</p></td><td><p>-&#160;636&#160;890,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;165&#160;230&#160;257,93</span></p></td><td><p><span>-99&#160;740,71</span></p></td><td><p><span>-&#160;165&#160;130&#160;517,22</span></p></td></tr><tr><td><p><span>SI</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;492&#160;952,60</p></td><td><p>-11,64</p></td><td><p>-1&#160;492&#160;940,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;719,67</p></td><td><p>0,00</p></td><td><p>-&#160;719,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;291,33</p></td><td><p>0,00</p></td><td><p>-&#160;291,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;871&#160;960,53</p></td><td><p>-3,18</p></td><td><p>-&#160;871&#160;957,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36,44</p></td><td><p>0,00</p></td><td><p>-36,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>BPS/Administrative checks on PEs when setting up the BPS, Recovery of PE - CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;771&#160;009,02</p></td><td><p>0,00</p></td><td><p>-&#160;771&#160;009,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;843&#160;450,46</p></td><td><p>-6,72</p></td><td><p>-&#160;843&#160;443,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;389,30</p></td><td><p>0,00</p></td><td><p>-&#160;389,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2015 &amp; 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;152,97</p></td><td><p>0,00</p></td><td><p>-&#160;152,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;493&#160;784,89</p></td><td><p>-1,59</p></td><td><p>-&#160;493&#160;783,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20,60</p></td><td><p>0,00</p></td><td><p>-20,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening payment /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs</p><p>Claim year 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;427&#160;634,98</p></td><td><p>0,00</p></td><td><p>-&#160;427&#160;634,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>YFS /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs - NR</p><p>Claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-31&#160;761,42</p></td><td><p>0,00</p></td><td><p>-31&#160;761,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>YFS /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs - NR</p><p>Claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-30&#160;395,57</p></td><td><p>0,00</p></td><td><p>-30&#160;395,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>YFS /Administrative checks on PEs when setting up the BPS</p><p>Recovery of PEs - NR</p><p>Claim year 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;776,00</p></td><td><p>0,00</p></td><td><p>-9&#160;776,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-4&#160;974&#160;335,78</span></p></td><td><p><span>-23,13</span></p></td><td><p><span>-4&#160;974&#160;312,65</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-&#160;223&#160;812&#160;972,65</p></td><td><p>-&#160;176&#160;063,20</p></td><td><p>-&#160;223&#160;636&#160;909,45</p></td></tr></tbody></table>
Budget Item: 6201
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD IACS : known error for the measure "mating disruption in fruit crops"</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;251,70</p></td><td><p>0,00</p></td><td><p>-27&#160;251,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD NON-IACS : projected incompliance rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;158&#160;317,69</p></td><td><p>0,00</p></td><td><p>-&#160;158&#160;317,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Feader Hors SIGC : correction forfaitaire de 5% sur les mesures investissement - &#233;valuation du co&#251;t raisonnable</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;603&#160;594,87</p></td><td><p>0,00</p></td><td><p>-&#160;603&#160;594,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Feader SIGC : erreur connue - mesure 10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;824,00</p></td><td><p>0,00</p></td><td><p>-&#160;824,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Mesure 6.4 - controle de la raisonnabilit&#233; des co&#251;ts insuffisant</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;084,92</p></td><td><p>0,00</p></td><td><p>-2&#160;084,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Taux de non-conformit&#233;</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;134&#160;698,47</p></td><td><p>0,00</p></td><td><p>-&#160;134&#160;698,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;926&#160;771,65</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;926&#160;771,65</span></p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Active farmer EAFRD</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;533&#160;764,12</p></td><td><p>0,00</p></td><td><p>-&#160;533&#160;764,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Active farmer EAFRD</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;596&#160;040,96</p></td><td><p>43,59</p></td><td><p>-&#160;596&#160;084,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Active farmer EAFRD</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;623&#160;339,60</p></td><td><p>39,20</p></td><td><p>-&#160;623&#160;378,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;753&#160;144,68</span></p></td><td><p><span>82,79</span></p></td><td><p><span>-1&#160;753&#160;227,47</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD 2007-2013 - unexplained difference in reconciliation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15,15</p></td><td><p>0,00</p></td><td><p>-15,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD 2013-2020 - unexplained difference in reconciliation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;052,96</p></td><td><p>0,00</p></td><td><p>-2&#160;052,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD IACS and EAFRD Non-IACS - financial errors</p><p>EAGF Non-IACS - known error</p><p>EAGF - unexplained differences in reconciliation</p><p>EAGF - unjustified payment entitlements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-42&#160;977,42</p></td><td><p>0,00</p></td><td><p>-42&#160;977,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-45&#160;045,53</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-45&#160;045,53</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>EAFRD &#8211; Deficiencies in key controls in Non-IACS</p><p>in CB report for year 2019.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-81&#160;588,53</p></td><td><p>0,00</p></td><td><p>-81&#160;588,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD &#8211; Deficiencies in key controls in Non-IACS</p><p>in CB report for year 2019.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;346&#160;800,11</p></td><td><p>0,00</p></td><td><p>-&#160;346&#160;800,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Enquiry CEB/2020/026/ES - CB findings</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;101&#160;680,00</p></td><td><p>0,00</p></td><td><p>-&#160;101&#160;680,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Financial clearance FY2019 - Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;105,85</p></td><td><p>0,00</p></td><td><p>-1&#160;105,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-62&#160;092,21</p></td><td><p>0,00</p></td><td><p>-62&#160;092,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;593&#160;266,70</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;593&#160;266,70</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>EPP dans FEADER HSIGC</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;880&#160;021,16</p></td><td><p>0,00</p></td><td><p>-13&#160;880&#160;021,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>EPP dans Feader SIGC</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;193&#160;978,19</p></td><td><p>0,00</p></td><td><p>-&#160;193&#160;978,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>Feader erreurs connues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-83&#160;312,03</p></td><td><p>0,00</p></td><td><p>-83&#160;312,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Feader erreurs connues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;471,21</p></td><td><p>0,00</p></td><td><p>-5&#160;471,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2018</p></td><td><p>Feader erreurs connues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;567,71</p></td><td><p>0,00</p></td><td><p>-2&#160;567,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2018</p></td><td><p>Feader erreurs connues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-52&#160;232,10</p></td><td><p>0,00</p></td><td><p>-52&#160;232,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>RD1-2019-805-FR - Reference cost (cost reasonableness) FY2019 - M19.2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;425,25</p></td><td><p>0,00</p></td><td><p>-4&#160;425,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2019</p></td><td><p>RD1-2019-805-FR - Reference cost (reasonableness of the cost) FY2019 - M4.2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;165&#160;241,49</p></td><td><p>0,00</p></td><td><p>-&#160;165&#160;241,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>RD1-2019-805-FR - Reference cost (reasonableness of the costs) FY2018 M4.2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;126,83</p></td><td><p>0,00</p></td><td><p>-11&#160;126,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-14&#160;398&#160;375,97</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-14&#160;398&#160;375,97</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Deficiencies in the checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;377&#160;659,97</p></td><td><p>0,00</p></td><td><p>-1&#160;377&#160;659,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Deficiencies in the checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;096&#160;765,72</p></td><td><p>0,00</p></td><td><p>-3&#160;096&#160;765,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2019</p></td><td><p>Deficiencies in the checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;796&#160;642,20</p></td><td><p>0,00</p></td><td><p>-&#160;796&#160;642,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2020</p></td><td><p>Deficiencies in the checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-50&#160;094,28</p></td><td><p>0,00</p></td><td><p>-50&#160;094,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Incompliance rate for the EAFRD IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;484&#160;730,84</p></td><td><p>0,00</p></td><td><p>-1&#160;484&#160;730,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-6&#160;805&#160;893,01</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-6&#160;805&#160;893,01</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>LAR/2018/012/IT known errors on EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;469&#160;700,84</p></td><td><p>0,00</p></td><td><p>-1&#160;469&#160;700,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-48&#160;472,57</p></td><td><p>-11&#160;459,18</p></td><td><p>-37&#160;013,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;282,08</p></td><td><p>0,00</p></td><td><p>-20&#160;282,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;103,94</p></td><td><p>0,00</p></td><td><p>-11&#160;103,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;024,30</p></td><td><p>0,00</p></td><td><p>-5&#160;024,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-43&#160;006,87</p></td><td><p>0,00</p></td><td><p>-43&#160;006,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - AVEPA IT05</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;661,98</p></td><td><p>-67,56</p></td><td><p>-21&#160;594,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2017 - OPRLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;522,23</p></td><td><p>-20,55</p></td><td><p>-17&#160;501,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-69&#160;117,37</p></td><td><p>-22&#160;919,09</p></td><td><p>-46&#160;198,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;872,04</p></td><td><p>0,00</p></td><td><p>-17&#160;872,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;944,62</p></td><td><p>-16,19</p></td><td><p>-13&#160;928,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;807,36</p></td><td><p>0,00</p></td><td><p>-4&#160;807,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;869,23</p></td><td><p>0,00</p></td><td><p>-5&#160;869,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - ARTEA IT07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2,35</p></td><td><p>0,00</p></td><td><p>-2,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - AVEPA IT05</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;656,11</p></td><td><p>-0,21</p></td><td><p>-&#160;655,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2017 - OPRLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;581,78</p></td><td><p>-38,81</p></td><td><p>-5&#160;542,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;781,07</p></td><td><p>-60,68</p></td><td><p>-8&#160;720,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2017 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2,70</p></td><td><p>0,00</p></td><td><p>-2,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-50&#160;655,21</p></td><td><p>-17&#160;186,69</p></td><td><p>-33&#160;468,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;173,09</p></td><td><p>-2,19</p></td><td><p>-8&#160;170,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;384,68</p></td><td><p>-4,06</p></td><td><p>-27&#160;380,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;666,41</p></td><td><p>0,00</p></td><td><p>-3&#160;666,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;845,39</p></td><td><p>0,00</p></td><td><p>-11&#160;845,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - AVEPA IT05</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7&#160;347,20</p></td><td><p>-0,66</p></td><td><p>-7&#160;346,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2017 - OPRLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;040,80</p></td><td><p>-45,74</p></td><td><p>-9&#160;995,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M15 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;536,66</p></td><td><p>0,00</p></td><td><p>-1&#160;536,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;282,02</p></td><td><p>-89,95</p></td><td><p>-3&#160;192,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;228,07</p></td><td><p>0,00</p></td><td><p>-1&#160;228,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;106,57</p></td><td><p>0,00</p></td><td><p>-&#160;106,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5,20</p></td><td><p>0,00</p></td><td><p>-5,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - ARTEA IT07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;004,05</p></td><td><p>0,00</p></td><td><p>-2&#160;004,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - AVEPA IT05</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;064,99</p></td><td><p>0,00</p></td><td><p>-1&#160;064,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2017 - OPRLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;997,96</p></td><td><p>-0,11</p></td><td><p>-5&#160;997,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;897&#160;747,74</span></p></td><td><p><span>-51&#160;911,67</span></p></td><td><p><span>-1&#160;845&#160;836,07</span></p></td></tr><tr><td><p><span>LT</span></p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2018</p></td><td><p>Key control - Eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-51&#160;849,38</p></td><td><p>0,00</p></td><td><p>-51&#160;849,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2019</p></td><td><p>Key control - Eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;335&#160;396,39</p></td><td><p>0,00</p></td><td><p>-&#160;335&#160;396,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Key control - Reasonableness of costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;170&#160;905,02</p></td><td><p>0,00</p></td><td><p>-&#160;170&#160;905,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Key control - Reasonableness of costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;362,98</p></td><td><p>0,00</p></td><td><p>-26&#160;362,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;584&#160;513,77</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;584&#160;513,77</span></p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2021</p></td><td><p>Ineligible beneficiaries</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-16&#160;031,25</p></td><td><p>0,00</p></td><td><p>-16&#160;031,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Ineligible beneficiaries</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;718,75</p></td><td><p>0,00</p></td><td><p>-17&#160;718,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Ineligible beneficiaries</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-50&#160;625,00</p></td><td><p>0,00</p></td><td><p>-50&#160;625,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2018</p></td><td><p>Ineligible beneficiaries</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-28&#160;687,50</p></td><td><p>0,00</p></td><td><p>-28&#160;687,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2019</p></td><td><p>Ineligible beneficiaries</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-23&#160;625,00</p></td><td><p>0,00</p></td><td><p>-23&#160;625,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;740,00</p></td><td><p>0,00</p></td><td><p>-3&#160;740,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;884,80</p></td><td><p>0,00</p></td><td><p>-5&#160;884,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;361,93</p></td><td><p>0,00</p></td><td><p>-10&#160;361,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2018</p></td><td><p>Ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;799,98</p></td><td><p>0,00</p></td><td><p>-1&#160;799,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2019</p></td><td><p>Ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;198,72</p></td><td><p>0,00</p></td><td><p>-3&#160;198,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2020</p></td><td><p>Ineligible expenditure and increase of aid support rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-18&#160;159,77</p></td><td><p>0,00</p></td><td><p>-18&#160;159,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Ineligible expenditure and increase of aid support rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;447,02</p></td><td><p>0,00</p></td><td><p>-24&#160;447,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Ineligible expenditure and increase of aid support rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-90&#160;201,04</p></td><td><p>0,00</p></td><td><p>-90&#160;201,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2019</p></td><td><p>Ineligible expenditure and increase of aid support rate</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-76&#160;139,49</p></td><td><p>0,00</p></td><td><p>-76&#160;139,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;370&#160;620,25</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;370&#160;620,25</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Weaknesses in LPIS</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;784&#160;086,25</p></td><td><p>-2&#160;542,90</p></td><td><p>-6&#160;781&#160;543,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2019</p></td><td><p>Weaknesses in LPIS</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;044&#160;940,97</p></td><td><p>0,00</p></td><td><p>-7&#160;044&#160;940,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-13&#160;829&#160;027,22</span></p></td><td><p><span>-2&#160;542,90</span></p></td><td><p><span>-13&#160;826&#160;484,32</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-41&#160;204&#160;406,52</p></td><td><p>-54&#160;371,78</p></td><td><p>-41&#160;150&#160;034,74</p></td></tr></tbody></table>