Document ID: 32022D2261
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>18.11.2022&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 299/20</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2022/2261
of 11 November 2022
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(2022) 7841)
(Only the Croatian, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Maltese, Polish, Romanian, Spanish and Swedish 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 Article&#160;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 the 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 21&#160;September 2022,</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 Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, Hungary, the Republic of Malta, the Republic of Austria, the Republic of Poland, Romania, the Republic of Finland and the Kingdom of Sweden.
Done at Brussels, 11 November 2022.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2022)7205141.
ANNEX
Budget Item: 08020601
<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>HU</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Reimbursement following judgment in case T-57/21</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>4&#160;217&#160;241,32</p></td><td><p>0,00</p></td><td><p>4&#160;217&#160;241,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Reimbursement following judgment in case T-57/21</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>116&#160;826,70</p></td><td><p>0,00</p></td><td><p>116&#160;826,70</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>4&#160;334&#160;068,02</span></p></td><td><p><span>0,00</span></p></td><td><p><span>4&#160;334&#160;068,02</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><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>EUR</span></p></td><td><p>4&#160;334&#160;068,02</p></td><td><p>0,00</p></td><td><p>4&#160;334&#160;068,02</p></td></tr></tbody></table>
Budget Item: 08030102
<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>Rural Development EAFRD measures subject to IACS</p></td><td><p>2019</p></td><td><p>FY 2019 M11: Lifting of suspensions made by Commission Decision C(2020)3210</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>-1&#160;750&#160;000,00</p></td><td><p>1&#160;750&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>FY 2020 M11: Lifting of suspensions made by Commission Decision C(2020)5522, C(2021)3454, C(2021)5955</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>-9&#160;453&#160;433,02</p></td><td><p>9&#160;453&#160;433,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>FY 2021 M11: Lifting of suspensions made by Commission Decision C(2021)5955, C(2022)3067</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>-2&#160;003&#160;803,00</p></td><td><p>2&#160;003&#160;803,00</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 AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-13&#160;207&#160;236,02</span></p></td><td><p><span>13&#160;207&#160;236,02</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><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>EUR</span></p></td><td><p>0,00</p></td><td><p>-13&#160;207&#160;236,02</p></td><td><p>13&#160;207&#160;236,02</p></td></tr></tbody></table>
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>Wine - Investment</p></td><td><p>2019</p></td><td><p>defiency in key control, soundness of estimates. FY 2019</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;149&#160;903,15</p></td><td><p>0,00</p></td><td><p>-&#160;149&#160;903,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2020</p></td><td><p>defiency in key control, soundness of estimates. FY 2020</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;106&#160;053,66</p></td><td><p>0,00</p></td><td><p>-&#160;106&#160;053,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2021</p></td><td><p>defiency in key control, soundness of estimates. FY 2021</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;121&#160;348,49</p></td><td><p>0,00</p></td><td><p>-&#160;121&#160;348,49</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 AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;377&#160;305,30</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;377&#160;305,30</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;184,59</p></td><td><p>0,00</p></td><td><p>-&#160;184,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;434,05</p></td><td><p>0,00</p></td><td><p>-&#160;434,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5,17</p></td><td><p>0,00</p></td><td><p>-5,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;119,22</p></td><td><p>0,00</p></td><td><p>-17&#160;119,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-44,07</p></td><td><p>0,00</p></td><td><p>-44,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>1.1 Timely follow-up of recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21,76</p></td><td><p>0,00</p></td><td><p>-21,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>1.1 Timely follow-up of the recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-28,24</p></td><td><p>0,00</p></td><td><p>-28,24</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>1.1 Timely follow-up of the recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;081,59</p></td><td><p>0,00</p></td><td><p>-2&#160;081,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>1.3. The most probable financial risk in 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;632&#160;077,32</p></td><td><p>0,00</p></td><td><p>-&#160;632&#160;077,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>1.5 Other errors established by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;699,36</p></td><td><p>0,00</p></td><td><p>-21&#160;699,36</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;673&#160;695,37</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;673&#160;695,37</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;205,43</p></td><td><p>-6,16</p></td><td><p>-&#160;199,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;597&#160;650,87</p></td><td><p>-13,17</p></td><td><p>-&#160;597&#160;637,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;597&#160;001,68</p></td><td><p>-2,17</p></td><td><p>-&#160;596&#160;999,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2021</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;538&#160;096,01</p></td><td><p>0,00</p></td><td><p>-&#160;538&#160;096,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2019</p></td><td><p>Accreditation criteria FY2019 - action I.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;217&#160;554,15</p></td><td><p>0,00</p></td><td><p>-&#160;217&#160;554,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2019</p></td><td><p>Accreditation criteria FY2019 - measure II</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-23&#160;165,76</p></td><td><p>0,00</p></td><td><p>-23&#160;165,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2019</p></td><td><p>Accreditation criteria FY2019 - sub-action I.4.2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;842,15</p></td><td><p>0,00</p></td><td><p>-8&#160;842,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2019</p></td><td><p>Accreditation criteria FY2019 - sub-action III.4.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;136&#160;291,72</p></td><td><p>0,00</p></td><td><p>-&#160;136&#160;291,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2019</p></td><td><p>Accreditation criteria FY2019 - sub-action III.6.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;167&#160;607,59</p></td><td><p>0,00</p></td><td><p>-&#160;167&#160;607,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2020</p></td><td><p>Accreditation criteria FY2020 - action I.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;197&#160;895,87</p></td><td><p>0,00</p></td><td><p>-&#160;197&#160;895,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2020</p></td><td><p>Accreditation criteria FY2020 - measure II</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;156,18</p></td><td><p>0,00</p></td><td><p>-12&#160;156,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2020</p></td><td><p>Accreditation criteria FY2020 - measure III.11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;315,16</p></td><td><p>0,00</p></td><td><p>-&#160;315,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2020</p></td><td><p>Accreditation criteria FY2020 - sub-action I.4.2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-22&#160;207,80</p></td><td><p>0,00</p></td><td><p>-22&#160;207,80</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>Market Measures &#8211; Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;114&#160;200,88</p></td><td><p>0,00</p></td><td><p>-&#160;114&#160;200,88</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>Market Measures &#8211; Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;132&#160;550,84</p></td><td><p>0,00</p></td><td><p>-&#160;132&#160;550,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Market Measures &#8211; Operational programmes in the fruit and vegetables sector: soundness of estimates - OP2017-2018-2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-78&#160;404,88</p></td><td><p>0,00</p></td><td><p>-78&#160;404,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2018</p></td><td><p>School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2018 school year 2017-2018, 2018-2019</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;274&#160;909,02</p></td><td><p>0,00</p></td><td><p>-2&#160;274&#160;909,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2019</p></td><td><p>School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2019 and FY2020 school years 2017-2018, 2018-2019 and&#160;2019-2020</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;003&#160;576,65</p></td><td><p>0,00</p></td><td><p>-3&#160;003&#160;576,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2020</p></td><td><p>School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2019 and FY2020 school years 2017-2018, 2018-2019 and&#160;2019-2020</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;489&#160;069,03</p></td><td><p>0,00</p></td><td><p>-1&#160;489&#160;069,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>EU School Scheme</p></td><td><p>2021</p></td><td><p>School scheme: lack of publication contract notice Catalonia and other non-compliant Regions - FY2021 school year 2018-2019</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;644,74</p></td><td><p>0,00</p></td><td><p>-1&#160;644,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>XC SMR 7 - CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;145,11</p></td><td><p>0,00</p></td><td><p>-27&#160;145,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>XC SMR 7 - CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-19&#160;754,48</p></td><td><p>0,00</p></td><td><p>-19&#160;754,48</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>-9&#160;660&#160;246,00</span></p></td><td><p><span>-21,50</span></p></td><td><p><span>-9&#160;660&#160;224,50</span></p></td></tr><tr><td><p><span>FI</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Deficiencies in bovine sector &#8211; CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;269&#160;020,25</p></td><td><p>0,00</p></td><td><p>-&#160;269&#160;020,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>Deficiencies in bovine sector &#8211; CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;250&#160;103,20</p></td><td><p>0,00</p></td><td><p>-&#160;250&#160;103,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>Deficiencies in bovine sector &#8211; CY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;190&#160;240,19</p></td><td><p>0,00</p></td><td><p>-&#160;190&#160;240,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Deficiencies in ovine/caprine sector &#8211; CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;297,54</p></td><td><p>0,00</p></td><td><p>-21&#160;297,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>Deficiencies in ovine/caprine sector &#8211; CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-38&#160;967,06</p></td><td><p>0,00</p></td><td><p>-38&#160;967,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>Deficiencies in ovine/caprine sector &#8211; CY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-22&#160;832,92</p></td><td><p>0,00</p></td><td><p>-22&#160;832,92</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 FI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;792&#160;461,16</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;792&#160;461,16</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Clause contournement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;634,44</p></td><td><p>0,00</p></td><td><p>-11&#160;634,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2020</p></td><td><p>Clause contournement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;025,17</p></td><td><p>0,00</p></td><td><p>-20&#160;025,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2021</p></td><td><p>Clause contournement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;569,63</p></td><td><p>0,00</p></td><td><p>-24&#160;569,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Conformity test 2020-FR05-2S-GC-009 - wrong classification of data</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-45&#160;016,72</p></td><td><p>0,00</p></td><td><p>-45&#160;016,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>D&#233;ficiences RPG 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;801&#160;609,82</p></td><td><p>0,00</p></td><td><p>-8&#160;801&#160;609,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2020</p></td><td><p>D&#233;ficiences RPG 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;791&#160;113,64</p></td><td><p>0,00</p></td><td><p>-8&#160;791&#160;113,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2021</p></td><td><p>D&#233;ficiences RPG 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;554&#160;784,16</p></td><td><p>0,00</p></td><td><p>-8&#160;554&#160;784,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2019</p></td><td><p>PE-BPS-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;207&#160;850,32</p></td><td><p>0,00</p></td><td><p>-2&#160;207&#160;850,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2020</p></td><td><p>PE-BPS-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;462,27</p></td><td><p>0,00</p></td><td><p>-&#160;462,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2021</p></td><td><p>PE-BPS-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-88,03</p></td><td><p>0,00</p></td><td><p>-88,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2020</p></td><td><p>PE-BPS-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;913&#160;392,28</p></td><td><p>0,00</p></td><td><p>-1&#160;913&#160;392,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2021</p></td><td><p>PE-BPS-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;362,21</p></td><td><p>0,00</p></td><td><p>-&#160;362,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2021</p></td><td><p>PE-BPS-2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;213&#160;153,94</p></td><td><p>0,00</p></td><td><p>-2&#160;213&#160;153,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2019</p></td><td><p>PE-Greening-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;540&#160;698,29</p></td><td><p>0,00</p></td><td><p>-1&#160;540&#160;698,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2020</p></td><td><p>PE-Greening-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;357,39</p></td><td><p>0,00</p></td><td><p>-1&#160;357,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2021</p></td><td><p>PE-Greening-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;188,14</p></td><td><p>0,00</p></td><td><p>-&#160;188,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2020</p></td><td><p>PE-Greening-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;344&#160;907,01</p></td><td><p>0,00</p></td><td><p>-1&#160;344&#160;907,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2021</p></td><td><p>PE-Greening-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;462,75</p></td><td><p>0,00</p></td><td><p>-&#160;462,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2021</p></td><td><p>PE-Greening-2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;560&#160;264,44</p></td><td><p>0,00</p></td><td><p>-1&#160;560&#160;264,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2019</p></td><td><p>PE-RP-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;166,97</p></td><td><p>0,00</p></td><td><p>-15&#160;166,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2020</p></td><td><p>PE-RP-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2,46</p></td><td><p>0,00</p></td><td><p>-2,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2021</p></td><td><p>PE-RP-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1,09</p></td><td><p>0,00</p></td><td><p>-1,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2020</p></td><td><p>PE-RP-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-35&#160;227,16</p></td><td><p>0,00</p></td><td><p>-35&#160;227,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2021</p></td><td><p>PE-RP-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4,89</p></td><td><p>0,00</p></td><td><p>-4,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Restributive Payment</p></td><td><p>2021</p></td><td><p>PE-RP-2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-56&#160;890,94</p></td><td><p>0,00</p></td><td><p>-56&#160;890,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2019</p></td><td><p>PE-YF-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;443&#160;491,77</p></td><td><p>0,00</p></td><td><p>-2&#160;443&#160;491,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2020</p></td><td><p>PE-YF-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;087,72</p></td><td><p>0,00</p></td><td><p>-3&#160;087,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2021</p></td><td><p>PE-YF-2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;231,28</p></td><td><p>0,00</p></td><td><p>-1&#160;231,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2020</p></td><td><p>PE-YF-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;716&#160;570,05</p></td><td><p>0,00</p></td><td><p>-2&#160;716&#160;570,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2021</p></td><td><p>PE-YF-2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;578,43</p></td><td><p>0,00</p></td><td><p>-3&#160;578,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2021</p></td><td><p>PE-YF-2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;943&#160;160,94</p></td><td><p>0,00</p></td><td><p>-&#160;943&#160;160,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Reverification test 2020-FR05-2H-VD-13 - insufficient test on expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-41&#160;084,14</p></td><td><p>0,00</p></td><td><p>-41&#160;084,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Reverification tests 2020-FR05-2H-VD-008, 2020-FR05-2H-VD-011, 2020-FR05-2H-VD-013 - know errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;997,00</p></td><td><p>0,00</p></td><td><p>-6&#160;997,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS-M05&amp;M06-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;451&#160;780,16</p></td><td><p>0,00</p></td><td><p>-2&#160;451&#160;780,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M05&amp;M06-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;672,23</p></td><td><p>0,00</p></td><td><p>-1&#160;672,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M05&amp;M06 CY2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;940&#160;613,46</p></td><td><p>0,00</p></td><td><p>-1&#160;940&#160;613,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS-M05&amp;M06 CY2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;954&#160;860,35</p></td><td><p>0,00</p></td><td><p>-1&#160;954&#160;860,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS-M12-CY-2018-5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;668&#160;528,05</p></td><td><p>0,00</p></td><td><p>-&#160;668&#160;528,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M12-CY-2018-5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-91,77</p></td><td><p>0,00</p></td><td><p>-91,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M12 CY2019-5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;664&#160;810,15</p></td><td><p>0,00</p></td><td><p>-&#160;664&#160;810,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS-M12-CY2020-5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;657&#160;104,06</p></td><td><p>0,00</p></td><td><p>-&#160;657&#160;104,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS-M31 CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;953&#160;974,22</p></td><td><p>0,00</p></td><td><p>-15&#160;953&#160;974,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M31 CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;591,90</p></td><td><p>0,00</p></td><td><p>-9&#160;591,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M31 CY2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;318&#160;514,35</p></td><td><p>0,00</p></td><td><p>-15&#160;318&#160;514,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS-M31 CY2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;580&#160;925,93</p></td><td><p>0,00</p></td><td><p>-12&#160;580&#160;925,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS-M32&amp;M11 CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;281&#160;811,08</p></td><td><p>0,00</p></td><td><p>-2&#160;281&#160;811,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M32&amp;M11 CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>233,34</p></td><td><p>0,00</p></td><td><p>233,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS-M32&amp;M11 CY2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;525&#160;388,41</p></td><td><p>0,00</p></td><td><p>-2&#160;525&#160;388,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS-M32&amp;M11 CY2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;815&#160;158,69</p></td><td><p>0,00</p></td><td><p>-2&#160;815&#160;158,69</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;103&#160;123&#160;026,96</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;103&#160;123&#160;026,96</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Wine - Promotion in third countries</p></td><td><p>2017</p></td><td><p>Deficiency in&#160;1 key control - Performance of administrative checks, including cross-checks, covering all aid applications &amp; payment claims</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;109&#160;773,13</p></td><td><p>0,00</p></td><td><p>-&#160;109&#160;773,13</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>Deficiency in&#160;1 key control - Performance of administrative checks, including cross-checks, covering all aid applications &amp; payment claims</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;127&#160;162,54</p></td><td><p>0,00</p></td><td><p>-&#160;127&#160;162,54</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>Deficiency in&#160;1 key control - Performance of administrative checks, including cross-checks, covering all aid applications &amp; payment claims</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-62&#160;379,44</p></td><td><p>0,00</p></td><td><p>-62&#160;379,44</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>Deficiency in&#160;1 key control - Performance of administrative checks, including cross-checks, covering all aid applications &amp; payment claims</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;053,66</p></td><td><p>0,00</p></td><td><p>-4&#160;053,66</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>-&#160;303&#160;368,77</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;303&#160;368,77</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Deficiency in debt procedures - incompliance with Article&#160;54(1) EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;158&#160;878,68</p></td><td><p>0,00</p></td><td><p>-&#160;158&#160;878,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Errors in the accounts EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-61&#160;790,76</p></td><td><p>0,00</p></td><td><p>-61&#160;790,76</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;220&#160;669,44</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;220&#160;669,44</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;924&#160;072,19</p></td><td><p>-&#160;144&#160;799,97</p></td><td><p>-5&#160;779&#160;272,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;148&#160;094,89</p></td><td><p>0,00</p></td><td><p>-&#160;148&#160;094,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-28&#160;324,91</p></td><td><p>0,00</p></td><td><p>-28&#160;324,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2017 a difference</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;115,13</p></td><td><p>0,00</p></td><td><p>-&#160;115,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;433&#160;719,02</p></td><td><p>-8&#160;674,38</p></td><td><p>-&#160;425&#160;044,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;172,49</p></td><td><p>0,00</p></td><td><p>-5&#160;172,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;985,64</p></td><td><p>0,00</p></td><td><p>-&#160;985,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>2018 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;163,57</p></td><td><p>0,00</p></td><td><p>-4&#160;163,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2018 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;891&#160;329,90</p></td><td><p>0,00</p></td><td><p>-5&#160;891&#160;329,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2018 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;168&#160;206,75</p></td><td><p>0,00</p></td><td><p>-&#160;168&#160;206,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>2018 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;052,82</p></td><td><p>0,00</p></td><td><p>-2&#160;052,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2018 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;519&#160;370,05</p></td><td><p>0,00</p></td><td><p>-&#160;519&#160;370,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2018 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;791,11</p></td><td><p>0,00</p></td><td><p>-7&#160;791,11</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>Correction PO Guidizzolo OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;102&#160;021,99</p></td><td><p>0,00</p></td><td><p>-&#160;102&#160;021,99</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>Correction PO Guidizzolo OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;858&#160;632,50</p></td><td><p>0,00</p></td><td><p>-&#160;858&#160;632,50</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>Correction PO Guidizzolo OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;792&#160;212,94</p></td><td><p>0,00</p></td><td><p>-&#160;792&#160;212,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Correction PO Guidizzolo OP2019</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;948&#160;550,12</p></td><td><p>0,00</p></td><td><p>-&#160;948&#160;550,12</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>Finding 1.1.1. soundness of estimates, consistency and technical quality</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;366&#160;636,83</p></td><td><p>-78&#160;616,25</p></td><td><p>-&#160;288&#160;020,58</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>Finding 1.1.1. soundness of estimates, consistency and technical quality</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;321&#160;494,86</p></td><td><p>-81&#160;312,57</p></td><td><p>-&#160;240&#160;182,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Finding 1.1.1. soundness of estimates, consistency and technical quality</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;289&#160;102,74</p></td><td><p>-64&#160;759,14</p></td><td><p>-&#160;224&#160;343,60</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>Finding 1.1.2 Perrenial trees</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-97&#160;020,98</p></td><td><p>-97&#160;020,98</p></td><td><p>0,00</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>Finding 1.1.2 Perrenial trees</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-20&#160;465,66</p></td><td><p>-20&#160;465,66</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Finding 1.1.2 Perrenial trees</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;877,86</p></td><td><p>-1&#160;877,86</p></td><td><p>0,00</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>Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;627&#160;228,76</p></td><td><p>0,00</p></td><td><p>-&#160;627&#160;228,76</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>Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;310&#160;289,69</p></td><td><p>0,00</p></td><td><p>-1&#160;310&#160;289,69</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>Flat rate IT01 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;905&#160;048,01</p></td><td><p>0,00</p></td><td><p>-&#160;905&#160;048,01</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>Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-94&#160;950,32</p></td><td><p>0,00</p></td><td><p>-94&#160;950,32</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>Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;108&#160;044,27</p></td><td><p>0,00</p></td><td><p>-&#160;108&#160;044,27</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>Flat rate IT05 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;115&#160;114,44</p></td><td><p>0,00</p></td><td><p>-&#160;115&#160;114,44</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>Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;959,63</p></td><td><p>0,00</p></td><td><p>-4&#160;959,63</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>Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-11&#160;367,25</p></td><td><p>0,00</p></td><td><p>-11&#160;367,25</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>Flat rate IT07 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;802,99</p></td><td><p>0,00</p></td><td><p>-1&#160;802,99</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>Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-83&#160;857,83</p></td><td><p>0,00</p></td><td><p>-83&#160;857,83</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>Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;373&#160;561,04</p></td><td><p>0,00</p></td><td><p>-&#160;373&#160;561,04</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>Flat rate IT08 deficiency flat rates OP2016, OP2017, OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-8&#160;477,02</p></td><td><p>0,00</p></td><td><p>-8&#160;477,02</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>Flat rate IT23 deficiency flat rates OP2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-69&#160;598,79</p></td><td><p>0,00</p></td><td><p>-69&#160;598,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Flat rate OP2019 IT01</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;763&#160;752,54</p></td><td><p>0,00</p></td><td><p>-&#160;763&#160;752,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Flat rate OP2019 IT05</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-97&#160;291,29</p></td><td><p>0,00</p></td><td><p>-97&#160;291,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Flat rate OP2019 IT07</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;124,76</p></td><td><p>0,00</p></td><td><p>-2&#160;124,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Flat rate OP2019 IT23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-54&#160;978,24</p></td><td><p>0,00</p></td><td><p>-54&#160;978,24</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>One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;988&#160;335,49</p></td><td><p>0,00</p></td><td><p>-2&#160;988&#160;335,49</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>One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;606&#160;739,83</p></td><td><p>0,00</p></td><td><p>-5&#160;606&#160;739,83</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>One-off IT01 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;431&#160;979,70</p></td><td><p>0,00</p></td><td><p>-2&#160;431&#160;979,70</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>One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;236&#160;671,31</p></td><td><p>0,00</p></td><td><p>-&#160;236&#160;671,31</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>One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;279&#160;500,09</p></td><td><p>0,00</p></td><td><p>-&#160;279&#160;500,09</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>One-off IT05 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;244&#160;878,00</p></td><td><p>0,00</p></td><td><p>-&#160;244&#160;878,00</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>One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;176&#160;311,66</p></td><td><p>0,00</p></td><td><p>-&#160;176&#160;311,66</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>One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;382&#160;293,13</p></td><td><p>0,00</p></td><td><p>-&#160;382&#160;293,13</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>One-off IT07 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;445,70</p></td><td><p>0,00</p></td><td><p>-26&#160;445,70</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>One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;028&#160;459,59</p></td><td><p>0,00</p></td><td><p>-1&#160;028&#160;459,59</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>One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;508&#160;381,69</p></td><td><p>0,00</p></td><td><p>-4&#160;508&#160;381,69</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>One-off IT08 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;401&#160;204,69</p></td><td><p>0,00</p></td><td><p>-1&#160;401&#160;204,69</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>One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;291&#160;622,69</p></td><td><p>0,00</p></td><td><p>-&#160;291&#160;622,69</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>One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;331&#160;886,16</p></td><td><p>0,00</p></td><td><p>-1&#160;331&#160;886,16</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>One-off IT23 savings and ineligible expenditure OP2016, OP2017, OP2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;857&#160;594,72</p></td><td><p>0,00</p></td><td><p>-&#160;857&#160;594,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>One-off savings and ineligible expenditure OP2019 for IT01, IT05, IT07, IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;606&#160;702,75</p></td><td><p>0,00</p></td><td><p>-2&#160;606&#160;702,75</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>OPLO (IT23) soundness of estimates OP2016 &amp; OP2017, and deficiency flat rates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;245&#160;076,25</p></td><td><p>0,00</p></td><td><p>-&#160;245&#160;076,25</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>OPLO (IT23) soundness of estimates OP2016 &amp; OP2017, and deficiency flat rates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;736&#160;442,11</p></td><td><p>0,00</p></td><td><p>-&#160;736&#160;442,11</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>-46&#160;944&#160;387,38</span></p></td><td><p><span>-&#160;497&#160;526,81</span></p></td><td><p><span>-46&#160;446&#160;860,57</span></p></td></tr><tr><td><p><span>MT</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>EAGF - correction for debt management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;800&#160;260,08</p></td><td><p>0,00</p></td><td><p>-&#160;800&#160;260,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>PIR EAGF Non-IACS - apiculture</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;368,34</p></td><td><p>0,00</p></td><td><p>-2&#160;368,34</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 MT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;802&#160;628,42</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;802&#160;628,42</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Irregularities</p></td><td><p>2019</p></td><td><p>EAGF debts wrongly declared irrecoverable</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;181&#160;155,35</p></td><td><p>0,00</p></td><td><p>-&#160;181&#160;155,35</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 : known error regarding the Producer Groups</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;734&#160;141,10</p></td><td><p>0,00</p></td><td><p>-&#160;734&#160;141,10</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>PIR on the EAGF non IACS Population (EUR&#160;1&#160;007&#160;642,28 )</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;007&#160;642,28</p></td><td><p>0,00</p></td><td><p>-1&#160;007&#160;642,28</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;922&#160;938,73</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;922&#160;938,73</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;398&#160;025,50</p></td><td><p>-&#160;211&#160;200,32</p></td><td><p>-6&#160;186&#160;825,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-21&#160;126,24</p></td><td><p>0,00</p></td><td><p>-21&#160;126,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;841,28</p></td><td><p>0,00</p></td><td><p>-5&#160;841,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>CY 2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;671&#160;901,02</p></td><td><p>-&#160;258&#160;626,83</p></td><td><p>-6&#160;413&#160;274,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-27&#160;411,07</p></td><td><p>0,00</p></td><td><p>-27&#160;411,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;989&#160;037,91</p></td><td><p>0,00</p></td><td><p>-6&#160;989&#160;037,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>VCS &#8211; 10% &#8211; 2017 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;691&#160;433,30</p></td><td><p>0,00</p></td><td><p>-4&#160;691&#160;433,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 10% &#8211; 2017 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-11&#160;402,26</p></td><td><p>0,00</p></td><td><p>-11&#160;402,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 10% &#8211; 2017 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;004,07</p></td><td><p>0,00</p></td><td><p>-3&#160;004,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 10% &#8211; 2017 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;531,01</p></td><td><p>0,00</p></td><td><p>-1&#160;531,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 10% &#8211; 2018 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;045&#160;654,96</p></td><td><p>0,00</p></td><td><p>-5&#160;045&#160;654,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 10% &#8211; 2018 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;772,48</p></td><td><p>0,00</p></td><td><p>-7&#160;772,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 10% &#8211; 2018 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;091,98</p></td><td><p>0,00</p></td><td><p>-2&#160;091,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 10% &#8211; 2019 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;935&#160;724,23</p></td><td><p>0,00</p></td><td><p>-5&#160;935&#160;724,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 10% &#8211; 2019 &#8211; M20</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;958,13</p></td><td><p>0,00</p></td><td><p>-1&#160;958,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>VCS &#8211; 10% to NotOTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;991&#160;708,94</p></td><td><p>0,00</p></td><td><p>-7&#160;991&#160;708,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 10% to NotOTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;597,35</p></td><td><p>0,00</p></td><td><p>-4&#160;597,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 10% to NotOTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;534,41</p></td><td><p>0,00</p></td><td><p>-4&#160;534,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>VCS &#8211; 5% &#8211; 2017 &#8211; M21-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;610&#160;633,72</p></td><td><p>0,00</p></td><td><p>-&#160;610&#160;633,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 5% &#8211; 2017 &#8211; M21-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;920,67</p></td><td><p>0,00</p></td><td><p>-2&#160;920,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 5% &#8211; 2017 &#8211; M21-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;480,61</p></td><td><p>0,00</p></td><td><p>-3&#160;480,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 5% &#8211; 2017 &#8211; M21-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;290,01</p></td><td><p>0,00</p></td><td><p>-&#160;290,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 5% &#8211; 2018 &#8211; M21-M22-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;968&#160;149,12</p></td><td><p>0,00</p></td><td><p>-4&#160;968&#160;149,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 5% &#8211; 2018 &#8211; M21-M22-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;982,95</p></td><td><p>0,00</p></td><td><p>-7&#160;982,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 5% &#8211; 2018 &#8211; M21-M22-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;618,94</p></td><td><p>0,00</p></td><td><p>-1&#160;618,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 5% &#8211; 2019 &#8211; M21-M22-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;284&#160;248,63</p></td><td><p>0,00</p></td><td><p>-5&#160;284&#160;248,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2021</p></td><td><p>VCS &#8211; 5% &#8211; 2019 &#8211; M21-M22-M23</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;224,06</p></td><td><p>0,00</p></td><td><p>-5&#160;224,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>VCS &#8211; 5% to OTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;210&#160;308,13</p></td><td><p>0,00</p></td><td><p>-&#160;210&#160;308,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>VCS &#8211; 5% to OTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;120,99</p></td><td><p>0,00</p></td><td><p>-&#160;120,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2020</p></td><td><p>VCS &#8211; 5% to OTS &#8211; 2017 &#8211; M22</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;119,33</p></td><td><p>0,00</p></td><td><p>-&#160;119,33</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>-54&#160;909&#160;853,30</span></p></td><td><p><span>-&#160;469&#160;827,15</span></p></td><td><p><span>-54&#160;440&#160;026,15</span></p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Entitlements</p></td><td><p>2020</p></td><td><p>BPS-CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;356&#160;362,63</p></td><td><p>0,00</p></td><td><p>-&#160;356&#160;362,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2021</p></td><td><p>BPS-CY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;341&#160;357,82</p></td><td><p>0,00</p></td><td><p>-&#160;341&#160;357,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2020</p></td><td><p>Greening-CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;196&#160;436,19</p></td><td><p>0,00</p></td><td><p>-&#160;196&#160;436,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2021</p></td><td><p>Greening-CY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;185&#160;612,41</p></td><td><p>0,00</p></td><td><p>-&#160;185&#160;612,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2020</p></td><td><p>YFP-CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-14&#160;892,23</p></td><td><p>0,00</p></td><td><p>-14&#160;892,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2021</p></td><td><p>YFP-CY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-19&#160;152,39</p></td><td><p>0,00</p></td><td><p>-19&#160;152,39</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 SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;113&#160;813,67</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;113&#160;813,67</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><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>EUR</span></p></td><td><p>-&#160;220&#160;844&#160;394,50</p></td><td><p>-&#160;967&#160;375,46</p></td><td><p>-&#160;219&#160;877&#160;019,04</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>AT</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2015</p></td><td><p>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;699&#160;976,10</p></td><td><p>-61&#160;752,66</p></td><td><p>-2&#160;638&#160;223,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;801&#160;225,50</p></td><td><p>0,00</p></td><td><p>-2&#160;801&#160;225,50</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>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;874&#160;494,60</p></td><td><p>-2&#160;578,15</p></td><td><p>-2&#160;871&#160;916,45</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>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;016&#160;957,70</p></td><td><p>0,00</p></td><td><p>-3&#160;016&#160;957,70</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>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;048&#160;935,50</p></td><td><p>0,00</p></td><td><p>-3&#160;048&#160;935,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;107&#160;947,60</p></td><td><p>0,00</p></td><td><p>-1&#160;107&#160;947,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>Absence of a key control: Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation 2021 claim year</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;942&#160;966,00</p></td><td><p>0,00</p></td><td><p>-&#160;942&#160;966,00</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>M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-9&#160;136,40</p></td><td><p>0,00</p></td><td><p>-9&#160;136,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-13&#160;455,10</p></td><td><p>0,00</p></td><td><p>-13&#160;455,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>M10: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2021</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;523,07</p></td><td><p>0,00</p></td><td><p>-6&#160;523,07</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>M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;007,97</p></td><td><p>0,00</p></td><td><p>-3&#160;007,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;084,63</p></td><td><p>0,00</p></td><td><p>-6&#160;084,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>M11: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2021</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;636,85</p></td><td><p>0,00</p></td><td><p>-1&#160;636,85</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>M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-15&#160;417,60</p></td><td><p>0,00</p></td><td><p>-15&#160;417,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-13&#160;109,03</p></td><td><p>0,00</p></td><td><p>-13&#160;109,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>M14: Pre-notification of the OTSC exceeded 48 hours (in case of animals) and&#160;14 days (in case of areas) - FY2021</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-11&#160;090,52</p></td><td><p>0,00</p></td><td><p>-11&#160;090,52</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>-16&#160;571&#160;964,17</span></p></td><td><p><span>-64&#160;330,81</span></p></td><td><p><span>-16&#160;507&#160;633,36</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>1.1 Timely follow-up of the recovery procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;231,04</p></td><td><p>0,00</p></td><td><p>-3&#160;231,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>1.2 Reconciliation of Annex II and Annex III to the debtors' ledger</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;674,19</p></td><td><p>0,00</p></td><td><p>-3&#160;674,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>1.5 Other errors established by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;169,86</p></td><td><p>0,00</p></td><td><p>-5&#160;169,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Error in EAFRD FY 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-34&#160;238,12</p></td><td><p>0,00</p></td><td><p>-34&#160;238,12</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>-46&#160;313,21</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-46&#160;313,21</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-47&#160;602,06</p></td><td><p>0,00</p></td><td><p>-47&#160;602,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-69&#160;185,75</p></td><td><p>0,00</p></td><td><p>-69&#160;185,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2021</p></td><td><p>2% farmers with animals</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-9&#160;973,38</p></td><td><p>0,00</p></td><td><p>-9&#160;973,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>Absence of KC: &#8220;Sufficient quantity of on the spot controls&#8221;</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;731,00</p></td><td><p>0,00</p></td><td><p>-&#160;731,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2017</p></td><td><p>Deficiency in one key control</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-21&#160;002,66</p></td><td><p>0,00</p></td><td><p>-21&#160;002,66</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>Deficiency in one key control</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;986,71</p></td><td><p>0,00</p></td><td><p>-2&#160;986,71</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>Deficiency in one key control</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;386&#160;100,00</p></td><td><p>0,00</p></td><td><p>-&#160;386&#160;100,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2019</p></td><td><p>Deficiency in one key control</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-33&#160;602,98</p></td><td><p>0,00</p></td><td><p>-33&#160;602,98</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>Deficiency in one key control</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-90&#160;360,00</p></td><td><p>0,00</p></td><td><p>-90&#160;360,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2020</p></td><td><p>Deficiency in one key control</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;191,73</p></td><td><p>0,00</p></td><td><p>-5&#160;191,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2020</p></td><td><p>Deficiency in one key control</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-68&#160;040,00</p></td><td><p>0,00</p></td><td><p>-68&#160;040,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2017</p></td><td><p>files not meeting the minimum score</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;320,65</p></td><td><p>0,00</p></td><td><p>-10&#160;320,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>files not meeting the minimum score</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;150&#160;852,47</p></td><td><p>0,00</p></td><td><p>-&#160;150&#160;852,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>files not meeting the minimum score</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;460&#160;742,16</p></td><td><p>0,00</p></td><td><p>-&#160;460&#160;742,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>files not meeting the minimum score</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-72&#160;809,65</p></td><td><p>0,00</p></td><td><p>-72&#160;809,65</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 (offers not independent) - one-off (EAFRD nIACS)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;212,27</p></td><td><p>0,00</p></td><td><p>-5&#160;212,27</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;105&#160;146,58</p></td><td><p>0,00</p></td><td><p>-&#160;105&#160;146,58</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-33&#160;365,02</p></td><td><p>0,00</p></td><td><p>-33&#160;365,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-50&#160;220,36</p></td><td><p>0,00</p></td><td><p>-50&#160;220,36</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;833,09</p></td><td><p>0,00</p></td><td><p>-&#160;833,09</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-89&#160;030,63</p></td><td><p>0,00</p></td><td><p>-89&#160;030,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;656,25</p></td><td><p>0,00</p></td><td><p>-1&#160;656,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2019</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-30&#160;602,60</p></td><td><p>0,00</p></td><td><p>-30&#160;602,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-66&#160;099,40</p></td><td><p>0,00</p></td><td><p>-66&#160;099,40</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-4&#160;640,54</p></td><td><p>0,00</p></td><td><p>-4&#160;640,54</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>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-54&#160;942,52</p></td><td><p>0,00</p></td><td><p>-54&#160;942,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;353,61</p></td><td><p>0,00</p></td><td><p>-&#160;353,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2020</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-42&#160;894,10</p></td><td><p>0,00</p></td><td><p>-42&#160;894,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-54&#160;192,37</p></td><td><p>0,00</p></td><td><p>-54&#160;192,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2020</p></td><td><p>Weaknesses in verifying Reasonableness of costs (Key Control) - 5% flat rate (EAFRD nIACS)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;202,86</p></td><td><p>0,00</p></td><td><p>-5&#160;202,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>XC SMR 7 - CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;386,42</p></td><td><p>0,00</p></td><td><p>-&#160;386,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>XC SMR 7 - CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;325,60</p></td><td><p>0,00</p></td><td><p>-&#160;325,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>XC SMR 7 - CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;371,46</p></td><td><p>0,00</p></td><td><p>-&#160;371,46</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;974&#160;976,88</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;974&#160;976,88</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>Absence of audit trail for EAFRD IACS 2021</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;230&#160;916,89</p></td><td><p>-2&#160;476,29</p></td><td><p>-&#160;228&#160;440,60</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>D&#233;ficiences RPG 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;549&#160;994,21</p></td><td><p>0,00</p></td><td><p>-1&#160;549&#160;994,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>D&#233;ficiences RPG 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;657&#160;114,58</p></td><td><p>0,00</p></td><td><p>-1&#160;657&#160;114,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>D&#233;ficiences RPG 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;595&#160;157,04</p></td><td><p>0,00</p></td><td><p>-1&#160;595&#160;157,04</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>d&#233;penses in&#233;ligibles pour une sous-population d&#233;termin&#233;e</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;024,00</p></td><td><p>0,00</p></td><td><p>-3&#160;024,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2020</p></td><td><p>d&#233;penses in&#233;ligibles pour une sous-population d&#233;termin&#233;e</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-46&#160;688,00</p></td><td><p>0,00</p></td><td><p>-46&#160;688,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2021</p></td><td><p>d&#233;penses in&#233;ligibles pour une sous-population d&#233;termin&#233;e</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-91&#160;457,88</p></td><td><p>0,00</p></td><td><p>-91&#160;457,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2022</p></td><td><p>d&#233;penses in&#233;ligibles pour une sous-population d&#233;termin&#233;e</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-37&#160;400,00</p></td><td><p>0,00</p></td><td><p>-37&#160;400,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Erreurs Feader Non-SIGC</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;052,25</p></td><td><p>0,00</p></td><td><p>-8&#160;052,25</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;219&#160;804,85</span></p></td><td><p><span>-2&#160;476,29</span></p></td><td><p><span>-5&#160;217&#160;328,56</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Action 4.2.1 = former M123A FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-74&#160;197,89</p></td><td><p>0,00</p></td><td><p>-74&#160;197,89</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>Action 4.2.1 = former M123A FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-98&#160;454,91</p></td><td><p>0,00</p></td><td><p>-98&#160;454,91</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>Action 4.2.1 = former M123A FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-25&#160;899,19</p></td><td><p>0,00</p></td><td><p>-25&#160;899,19</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>Action 4.3.1 = former M321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-27&#160;476,45</p></td><td><p>0,00</p></td><td><p>-27&#160;476,45</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>Action 4.3.1 = former M321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-50&#160;273,48</p></td><td><p>0,00</p></td><td><p>-50&#160;273,48</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>Action 4.3.1 = former M321 FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-25&#160;506,43</p></td><td><p>0,00</p></td><td><p>-25&#160;506,43</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>Action 4.3.1 (former &#924;125&#913;1) + Action 4.3.2 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;892&#160;319,34</p></td><td><p>0,00</p></td><td><p>-&#160;892&#160;319,34</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>Action 4.3.1 (former &#924;125&#913;1) + Action 4.3.2 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;524&#160;954,77</p></td><td><p>0,00</p></td><td><p>-1&#160;524&#160;954,77</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>Action 4.3.1 (former &#924;125&#913;1) + Action 4.3.2 FY2020</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;239&#160;768,28</p></td><td><p>0,00</p></td><td><p>-2&#160;239&#160;768,28</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>Action 4.3.4 = former &#924;321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-79&#160;844,81</p></td><td><p>0,00</p></td><td><p>-79&#160;844,81</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>Action 4.3.4 = former &#924;321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-35&#160;947,89</p></td><td><p>0,00</p></td><td><p>-35&#160;947,89</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>Action 4.3.4 = former &#924;321 FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-17&#160;400,11</p></td><td><p>0,00</p></td><td><p>-17&#160;400,11</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>Advance and intermediate related payments - Part1&#160;10%</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;156&#160;791,89</p></td><td><p>0,00</p></td><td><p>-&#160;156&#160;791,89</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>Advance and intermediate related payments - Part1&#160;5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;314,16</p></td><td><p>0,00</p></td><td><p>-6&#160;314,16</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>Advance and intermediate related payments - Part2&#160;5%</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-44&#160;098,56</p></td><td><p>0,00</p></td><td><p>-44&#160;098,56</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>Sub-measure 7.2 = former M322 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;137&#160;758,84</p></td><td><p>0,00</p></td><td><p>-&#160;137&#160;758,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>Sub-measure 7.2 = former M322 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;109&#160;294,44</p></td><td><p>0,00</p></td><td><p>-&#160;109&#160;294,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>Sub-measure 7.2 = former M322 FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-37&#160;340,49</p></td><td><p>0,00</p></td><td><p>-37&#160;340,49</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>Sub-measure 7.4 = former M321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-26&#160;886,32</p></td><td><p>0,00</p></td><td><p>-26&#160;886,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>Sub-measure 7.4 = former M321 FY2018&#160;2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;974,63</p></td><td><p>0,00</p></td><td><p>-1&#160;974,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>Sub-measure 7.4 = former M321 FY2020</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-5&#160;308,66</p></td><td><p>0,00</p></td><td><p>-5&#160;308,66</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>-5&#160;617&#160;811,54</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-5&#160;617&#160;811,54</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Deficiency in the debt management procedures (Article&#160;54(1)) EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;601&#160;247,41</p></td><td><p>0,00</p></td><td><p>-&#160;601&#160;247,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>Errors in the accounts EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;111,92</p></td><td><p>0,00</p></td><td><p>-&#160;111,92</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 HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;601&#160;359,33</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;601&#160;359,33</span></p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2021</p></td><td><p>Deficiency in one key control for M4.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-35&#160;627,66</p></td><td><p>0,00</p></td><td><p>-35&#160;627,66</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>Deficiency in one key control for M4.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-40&#160;265,96</p></td><td><p>0,00</p></td><td><p>-40&#160;265,96</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>Deficiency in one key control for M4.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-76&#160;881,16</p></td><td><p>0,00</p></td><td><p>-76&#160;881,16</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>Deficiency in one key control for M4.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-77&#160;309,92</p></td><td><p>0,00</p></td><td><p>-77&#160;309,92</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>Deficiency in two key controls for M1.1</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;232&#160;879,32</p></td><td><p>0,00</p></td><td><p>-&#160;232&#160;879,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2019</p></td><td><p>Deficiency in two key controls for M1.1</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;692&#160;670,77</p></td><td><p>0,00</p></td><td><p>-&#160;692&#160;670,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2020</p></td><td><p>Deficiency in two key controls for M1.1</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;398&#160;436,58</p></td><td><p>0,00</p></td><td><p>-&#160;398&#160;436,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Knowledge and innovation</p></td><td><p>2021</p></td><td><p>Deficiency in two key controls for M1.1</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;796,96</p></td><td><p>0,00</p></td><td><p>-1&#160;796,96</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 IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;555&#160;868,33</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;555&#160;868,33</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;772&#160;465,62</p></td><td><p>-3&#160;466,36</p></td><td><p>-&#160;768&#160;999,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;658&#160;890,61</p></td><td><p>-2&#160;560,98</p></td><td><p>-&#160;656&#160;329,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2017 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-79&#160;116,59</p></td><td><p>0,00</p></td><td><p>-79&#160;116,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-61&#160;618,86</p></td><td><p>-&#160;141,56</p></td><td><p>-61&#160;477,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-57&#160;313,68</p></td><td><p>-&#160;217,98</p></td><td><p>-57&#160;095,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2017 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-8&#160;766,79</p></td><td><p>0,00</p></td><td><p>-8&#160;766,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2018 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;924&#160;028,72</p></td><td><p>-1&#160;725,15</p></td><td><p>-&#160;922&#160;303,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2018 a</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;182&#160;674,14</p></td><td><p>0,00</p></td><td><p>-&#160;182&#160;674,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>2018 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;106&#160;448,50</p></td><td><p>-&#160;289,47</p></td><td><p>-&#160;106&#160;159,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>2018 b</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>-28&#160;391,22</p></td><td><p>0,00</p></td><td><p>-28&#160;391,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>MEA - the existence of a shift in LPIS - M08 - CY2018 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;390,35</p></td><td><p>0,00</p></td><td><p>-&#160;390,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M08 - CY2020 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;113,82</p></td><td><p>0,00</p></td><td><p>-&#160;113,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M08 - CY2020 - ARGEA IT27</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;205,30</p></td><td><p>0,00</p></td><td><p>-&#160;205,30</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-25&#160;116,94</p></td><td><p>0,00</p></td><td><p>-25&#160;116,94</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;825,14</p></td><td><p>0,00</p></td><td><p>-8&#160;825,14</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;927,26</p></td><td><p>0,00</p></td><td><p>-1&#160;927,26</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;106,16</p></td><td><p>0,00</p></td><td><p>-5&#160;106,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2018 - ARGEA IT27</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;471,71</p></td><td><p>0,00</p></td><td><p>-4&#160;471,71</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;300,23</p></td><td><p>0,00</p></td><td><p>-8&#160;300,23</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>MEA - the existence of a shift in LPIS - M10 - CY2018 - OPLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;263,89</p></td><td><p>-0,65</p></td><td><p>-6&#160;263,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;833,27</p></td><td><p>0,00</p></td><td><p>-1&#160;833,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;256,83</p></td><td><p>0,00</p></td><td><p>-&#160;256,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;303,46</p></td><td><p>0,00</p></td><td><p>-&#160;303,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7,11</p></td><td><p>0,00</p></td><td><p>-7,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;193,64</p></td><td><p>0,00</p></td><td><p>-&#160;193,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,59</p></td><td><p>0,00</p></td><td><p>-0,59</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>MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;276,49</p></td><td><p>0,00</p></td><td><p>-&#160;276,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;216,83</p></td><td><p>0,00</p></td><td><p>-&#160;216,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8,76</p></td><td><p>0,00</p></td><td><p>-8,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;192,52</p></td><td><p>0,00</p></td><td><p>-&#160;192,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2019 - OPLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,02</p></td><td><p>0,00</p></td><td><p>-0,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M10 - CY2020 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-16,02</p></td><td><p>0,00</p></td><td><p>-16,02</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-18&#160;627,54</p></td><td><p>-14,54</p></td><td><p>-18&#160;613,00</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;752,06</p></td><td><p>0,00</p></td><td><p>-1&#160;752,06</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;089,74</p></td><td><p>-0,43</p></td><td><p>-9&#160;089,31</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;476,49</p></td><td><p>0,00</p></td><td><p>-2&#160;476,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2018 - ARGEA IT27</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;984,79</p></td><td><p>0,00</p></td><td><p>-&#160;984,79</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;524,91</p></td><td><p>0,00</p></td><td><p>-3&#160;524,91</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - ARTEA IT07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;567,09</p></td><td><p>-0,22</p></td><td><p>-1&#160;566,87</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>MEA - the existence of a shift in LPIS - M11 - CY2018 - OPLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;139,89</p></td><td><p>-0,75</p></td><td><p>-1&#160;139,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;894,22</p></td><td><p>0,00</p></td><td><p>-&#160;894,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-28,96</p></td><td><p>0,00</p></td><td><p>-28,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;329,71</p></td><td><p>0,00</p></td><td><p>-&#160;329,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M11 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7,69</p></td><td><p>0,00</p></td><td><p>-7,69</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>MEA - the existence of a shift in LPIS - M12 - CY2018 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1,13</p></td><td><p>0,00</p></td><td><p>-1,13</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>MEA - the existence of a shift in LPIS - M12 - CY2018 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;109,77</p></td><td><p>0,00</p></td><td><p>-1&#160;109,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;635,69</p></td><td><p>0,00</p></td><td><p>-2&#160;635,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;178,69</p></td><td><p>0,00</p></td><td><p>-&#160;178,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8,97</p></td><td><p>0,00</p></td><td><p>-8,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M12 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,04</p></td><td><p>0,00</p></td><td><p>-0,04</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;137,66</p></td><td><p>-11,68</p></td><td><p>-36&#160;125,98</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-52,41</p></td><td><p>-0,01</p></td><td><p>-52,40</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;940,28</p></td><td><p>-0,07</p></td><td><p>-1&#160;940,21</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - ARCEA IT26</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;436,08</p></td><td><p>0,00</p></td><td><p>-4&#160;436,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2018 - ARGEA IT27</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;954,33</p></td><td><p>0,00</p></td><td><p>-5&#160;954,33</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;766,93</p></td><td><p>0,00</p></td><td><p>-&#160;766,93</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - ARTEA IT07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27,96</p></td><td><p>0,00</p></td><td><p>-27,96</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>MEA - the existence of a shift in LPIS - M13 - CY2018 - OPLO IT23</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;163,67</p></td><td><p>-0,02</p></td><td><p>-&#160;163,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;898,85</p></td><td><p>0,00</p></td><td><p>-&#160;898,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10,44</p></td><td><p>0,00</p></td><td><p>-10,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-18,01</p></td><td><p>0,00</p></td><td><p>-18,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - AGREA IT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,10</p></td><td><p>0,00</p></td><td><p>-0,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;138,89</p></td><td><p>0,00</p></td><td><p>-&#160;138,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - APPAG IT25</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,29</p></td><td><p>0,00</p></td><td><p>0,29</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>MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-83,96</p></td><td><p>0,00</p></td><td><p>-83,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-47,45</p></td><td><p>0,00</p></td><td><p>-47,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2,55</p></td><td><p>0,00</p></td><td><p>-2,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M13 - CY2020 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;145,07</p></td><td><p>0,00</p></td><td><p>-&#160;145,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2018 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;012,91</p></td><td><p>0,00</p></td><td><p>-4&#160;012,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2018 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,06</p></td><td><p>0,00</p></td><td><p>-0,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2018 - ARTEA IT07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4,81</p></td><td><p>0,00</p></td><td><p>-4,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2018 - AVEPA IT05</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21,50</p></td><td><p>0,00</p></td><td><p>-21,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;504,72</p></td><td><p>0,00</p></td><td><p>-1&#160;504,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2019 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-71,05</p></td><td><p>0,00</p></td><td><p>-71,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2020</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,08</p></td><td><p>0,00</p></td><td><p>-0,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2019 - ARPEA IT10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-0,05</p></td><td><p>0,00</p></td><td><p>-0,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2021</p></td><td><p>MEA - the existence of a shift in LPIS - M8 - CY2020 - AGEA IT01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;133,40</p></td><td><p>0,00</p></td><td><p>-&#160;133,40</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>-3&#160;044&#160;671,38</span></p></td><td><p><span>-8&#160;429,87</span></p></td><td><p><span>-3&#160;036&#160;241,51</span></p></td></tr><tr><td><p><span>MT</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>EAFRD - corrections for debt management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;845&#160;129,82</p></td><td><p>0,00</p></td><td><p>-&#160;845&#160;129,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>PIR EAFRD Non-IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;954,05</p></td><td><p>0,00</p></td><td><p>-3&#160;954,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2020</p></td><td><p>TRDI - correction for debt management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;823,97</p></td><td><p>0,00</p></td><td><p>-5&#160;823,97</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 MT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;854&#160;907,84</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;854&#160;907,84</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD Debts wrongly declared irrecoverable</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-68&#160;241,08</p></td><td><p>0,00</p></td><td><p>-68&#160;241,08</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>Known errors on EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-42&#160;980,40</p></td><td><p>0,00</p></td><td><p>-42&#160;980,40</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;111&#160;221,48</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;111&#160;221,48</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;189&#160;626,18</p></td><td><p>-&#160;444&#160;903,38</p></td><td><p>-2&#160;744&#160;722,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;060,58</p></td><td><p>-46,91</p></td><td><p>-1&#160;013,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2017</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;663,90</p></td><td><p>-&#160;141,10</p></td><td><p>-1&#160;522,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>CY 2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;863&#160;693,97</p></td><td><p>-&#160;198&#160;629,94</p></td><td><p>-2&#160;665&#160;064,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2018</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;050,43</p></td><td><p>-5,07</p></td><td><p>-7&#160;045,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2020</p></td><td><p>CY 2019</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-2&#160;913&#160;164,04</p></td><td><p>-93&#160;858,10</p></td><td><p>-2&#160;819&#160;305,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;130&#160;471,67</p></td><td><p>-65&#160;840,64</p></td><td><p>-64&#160;631,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-49&#160;163,41</p></td><td><p>0,00</p></td><td><p>-49&#160;163,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;455,10</p></td><td><p>-&#160;280,03</p></td><td><p>-&#160;175,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-53&#160;261,21</p></td><td><p>0,00</p></td><td><p>-53&#160;261,21</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>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-55&#160;058,86</p></td><td><p>0,00</p></td><td><p>-55&#160;058,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;127&#160;018,49</p></td><td><p>0,00</p></td><td><p>-&#160;127&#160;018,49</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>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-31&#160;023,82</p></td><td><p>0,00</p></td><td><p>-31&#160;023,82</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>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-82&#160;752,95</p></td><td><p>0,00</p></td><td><p>-82&#160;752,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-16&#160;116,89</p></td><td><p>0,00</p></td><td><p>-16&#160;116,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-44&#160;804,46</p></td><td><p>-11&#160;789,02</p></td><td><p>-33&#160;015,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-49&#160;979,80</p></td><td><p>-13&#160;150,77</p></td><td><p>-36&#160;829,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-27&#160;319,06</p></td><td><p>0,00</p></td><td><p>-27&#160;319,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;712,83</p></td><td><p>0,00</p></td><td><p>-7&#160;712,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2021</p></td><td><p>FC on KC on public procurements - non respect of time limits - flat rate on contract value specific projects detected irregular</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-6&#160;405,36</p></td><td><p>0,00</p></td><td><p>-6&#160;405,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-31&#160;261,72</p></td><td><p>0,00</p></td><td><p>-31&#160;261,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-52&#160;286,34</p></td><td><p>0,00</p></td><td><p>-52&#160;286,34</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>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-94&#160;375,36</p></td><td><p>0,00</p></td><td><p>-94&#160;375,36</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>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-37&#160;092,02</p></td><td><p>0,00</p></td><td><p>-37&#160;092,02</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>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-21&#160;308,80</p></td><td><p>-2&#160;803,41</p></td><td><p>-18&#160;505,39</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>KC public procurements - arbitrary exclusion of bidders - 3 projects audited by DG AGRI</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;554,18</p></td><td><p>0,00</p></td><td><p>-&#160;554,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-7&#160;420,54</p></td><td><p>0,00</p></td><td><p>-7&#160;420,54</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>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;329&#160;384,61</p></td><td><p>0,00</p></td><td><p>-&#160;329&#160;384,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;455&#160;952,81</p></td><td><p>0,00</p></td><td><p>-&#160;455&#160;952,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2017</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-12,04</p></td><td><p>0,00</p></td><td><p>-12,04</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>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;408&#160;096,59</p></td><td><p>0,00</p></td><td><p>-1&#160;408&#160;096,59</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>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-3&#160;127&#160;956,60</p></td><td><p>0,00</p></td><td><p>-3&#160;127&#160;956,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;103&#160;492,13</p></td><td><p>0,00</p></td><td><p>-&#160;103&#160;492,13</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>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;575&#160;055,30</p></td><td><p>-&#160;151&#160;309,52</p></td><td><p>-&#160;423&#160;745,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-1&#160;459&#160;791,60</p></td><td><p>-&#160;384&#160;102,85</p></td><td><p>-1&#160;075&#160;688,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;366&#160;160,98</p></td><td><p>-96&#160;344,90</p></td><td><p>-&#160;269&#160;816,08</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>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;102&#160;341,83</p></td><td><p>0,00</p></td><td><p>-&#160;102&#160;341,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;145&#160;116,18</p></td><td><p>0,00</p></td><td><p>-&#160;145&#160;116,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>KC public procurements - arbitrary exclusion of bidders - rest of population at risk</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-71&#160;743,30</p></td><td><p>0,00</p></td><td><p>-71&#160;743,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;124,73</p></td><td><p>0,00</p></td><td><p>-&#160;124,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;386,31</p></td><td><p>0,00</p></td><td><p>-&#160;386,31</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>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-10&#160;492,67</p></td><td><p>0,00</p></td><td><p>-10&#160;492,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-17&#160;257,16</p></td><td><p>0,00</p></td><td><p>-17&#160;257,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2017</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;583,32</p></td><td><p>0,00</p></td><td><p>-&#160;583,32</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>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-64&#160;644,83</p></td><td><p>0,00</p></td><td><p>-64&#160;644,83</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>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;169&#160;819,23</p></td><td><p>0,00</p></td><td><p>-&#160;169&#160;819,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-20&#160;812,80</p></td><td><p>0,00</p></td><td><p>-20&#160;812,80</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>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-84&#160;014,02</p></td><td><p>-22&#160;105,91</p></td><td><p>-61&#160;908,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-&#160;188&#160;432,63</p></td><td><p>-49&#160;580,71</p></td><td><p>-&#160;138&#160;851,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-39&#160;630,91</p></td><td><p>-10&#160;427,75</p></td><td><p>-29&#160;203,16</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>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-28&#160;633,18</p></td><td><p>0,00</p></td><td><p>-28&#160;633,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-27&#160;531,65</p></td><td><p>0,00</p></td><td><p>-27&#160;531,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2020</p></td><td><p>KC Reasonableness of costs for public procurements directly awarded</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>-18&#160;508,47</p></td><td><p>0,00</p></td><td><p>-18&#160;508,47</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>RD2 - FY 2018 - 'yellow card' on M13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;416,11</p></td><td><p>-&#160;168,36</p></td><td><p>-8&#160;247,75</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>RD2 - FY 2019 - M10 - key control deficiency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;371&#160;845,71</p></td><td><p>-7&#160;436,92</p></td><td><p>-&#160;364&#160;408,79</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>RD2 - FY 2019 - M13 - key control deficiency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;891&#160;351,29</p></td><td><p>-17&#160;827,03</p></td><td><p>-&#160;873&#160;524,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>RD2 - FY 2020 - M10 - key control deficiency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;369&#160;093,05</p></td><td><p>0,00</p></td><td><p>-&#160;369&#160;093,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2020</p></td><td><p>RD2 - FY 2020 - M13 - key control deficiency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;881&#160;567,45</p></td><td><p>0,00</p></td><td><p>-&#160;881&#160;567,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2020</p></td><td><p>RD2 - FY 2020 - M8.1 - double financing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;284,28</p></td><td><p>0,00</p></td><td><p>-1&#160;284,28</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>-21&#160;241&#160;635,74</span></p></td><td><p><span>-1&#160;570&#160;752,32</span></p></td><td><p><span>-19&#160;670&#160;883,42</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><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>EUR</span></p></td><td><p>-56&#160;840&#160;534,75</p></td><td><p>-1&#160;645&#160;989,29</p></td><td><p>-55&#160;194&#160;545,46</p></td></tr></tbody></table>