Document ID: 32017D0264
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>16.2.2017&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 39/12</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2017/264
of 14 February 2017
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(2017) 766)
(Only the Bulgarian, English, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, 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 31 of Council Regulation (EC) No 1290/2005<a>&#160;(<span>2</span>)</a> and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 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 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 twenty-four months before the Commission'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>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject<a>&#160;(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 December 2016,</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 Republic of Bulgaria, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 14 February 2017.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
( 3 ) Ares(2017)555605, 1 February 2017.
ANNEX
Decision: 53
Budget Item: 05040501
<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>SI</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAFRD debts prematurely declared irrecoverable</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>1&#160;214,10</p></td><td><p>0,00</p></td><td><p>1&#160;214,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>1&#160;214,10</span></p></td><td><p><span>0,00</span></p></td><td><p><span>1&#160;214,10</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><span>1&#160;214,10</span></p></td><td><p><span>0,00</span></p></td><td><p><span>1&#160;214,10</span></p></td></tr></tbody></table>
Budget Item: 05070107
<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>PT</span></p></td><td><p>Financial audit &#8212; Late payments and payment deadlines</p></td><td><p>2012</p></td><td><p>Correction due to late payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211;&#160;341&#160;058,21</p></td><td><p>&#8211;&#160;613&#160;918,73</p></td><td><p>272&#160;860,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Financial audit &#8212; Overshooting</p></td><td><p>2012</p></td><td><p>Correction due to overshooting of ceilings</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211;&#160;2&#160;249&#160;991,75</p></td><td><p>&#8211;&#160;2&#160;249&#160;991,75</p></td><td><p>0,00</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 PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211;&#160;2&#160;591&#160;049,96</span></p></td><td><p><span>&#8211;&#160;2&#160;863&#160;910,48</span></p></td><td><p><span>272&#160;860,52</span></p></td></tr><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>SI</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAGF IACS known errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>285,33</p></td><td><p>0,00</p></td><td><p>285,33</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 SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>285,33</span></p></td><td><p><span>0,00</span></p></td><td><p><span>285,33</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><span>&#8211;&#160;2&#160;590&#160;764,63</span></p></td><td><p><span>&#8211;&#160;2&#160;863&#160;910,48</span></p></td><td><p><span>273&#160;145,85</span></p></td></tr></tbody></table>
Budget Item: 6701
<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>Certification</p></td><td><p>2014</p></td><td><p>Financial Clearance FY2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 827&#160;514,15</p></td><td><p>0,00</p></td><td><p>&#8211; 827&#160;514,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 827&#160;514,15</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 827&#160;514,15</span></p></td></tr><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>BG</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Claw-back of EAGF administrative errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 808&#160;946,28</p></td><td><p>0,00</p></td><td><p>&#8211; 808&#160;946,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAGF IACS known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;513,30</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;513,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAGF IACS overstatements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;839,99</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;839,99</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 845&#160;299,57</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 845&#160;299,57</span></p></td></tr><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>CY</span></p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; Direct Aid &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 516&#160;617,16</p></td><td><p>0,00</p></td><td><p>&#8211; 516&#160;617,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; Direct Aid &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 503&#160;559,05</p></td><td><p>&#8211; 8&#160;178,75</p></td><td><p>&#8211; 495&#160;380,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; Wine &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;474,10</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;474,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; Wine &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;023,66</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;023,66</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 CY:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;051&#160;673,97</span></p></td><td><p><span>&#8211; 8&#160;178,75</span></p></td><td><p><span>&#8211; 1&#160;043&#160;495,22</span></p></td></tr><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>DE</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient evaluation of animals&#160;with 2 ear tags missing (SMRs&#160;7, 8) &#8212; CY 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;456,61</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;456,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficient evaluation of animals&#160;with 2 ear tags missing (SMRs&#160;7, 8) &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;384,43</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;384,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Deficient evaluation of animals&#160;with 2 ear tags missing (SMRs&#160;7, 8) &#8212; CY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 95&#160;307,89</p></td><td><p>0,00</p></td><td><p>&#8211; 95&#160;307,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>Restructuring of the sugar industry &#8212; ineligible amounts</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;137,39</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;137,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Restructuring of the sugar industry &#8212; ineligible amounts</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;731&#160;625,19</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;731&#160;625,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;964&#160;861,71</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;964&#160;861,71</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>&#8211; 3&#160;892&#160;773,22</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;892&#160;773,22</span></p></td></tr><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>ES</span></p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>conditions for recognition not fulfilled</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;191,89</p></td><td><p>&#8211; 10&#160;156,42</p></td><td><p>&#8211; 23&#160;035,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2010</p></td><td><p>late scrutinies in La Rioja and Andaluc&#237;a</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 146&#160;150,05</p></td><td><p>0,00</p></td><td><p>&#8211; 146&#160;150,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2011</p></td><td><p>late scrutinies in La Rioja and Andaluc&#237;a</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;858,26</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;858,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2012</p></td><td><p>late scrutinies in La Rioja and Andaluc&#237;a</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 35&#160;460,70</p></td><td><p>0,00</p></td><td><p>&#8211; 35&#160;460,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2010</p></td><td><p>late scrutiny performance &#8212; La Rioja</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;995,48</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;995,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Andaluc&#237;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;531&#160;131,62</p></td><td><p>&#8211; 9&#160;722,69</p></td><td><p>&#8211; 1&#160;521&#160;408,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Andaluc&#237;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;159&#160;599,27</p></td><td><p>&#8211; 41&#160;333,00</p></td><td><p>&#8211; 2&#160;118&#160;266,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Andaluc&#237;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;456&#160;751,54</p></td><td><p>&#8211; 36&#160;337,16</p></td><td><p>&#8211; 1&#160;420&#160;414,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Andaluc&#237;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;499&#160;753,12</p></td><td><p>&#8211; 14&#160;200,84</p></td><td><p>&#8211; 1&#160;485&#160;552,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Andaluc&#237;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 896&#160;215,57</p></td><td><p>&#8211; 2&#160;557,15</p></td><td><p>&#8211; 893&#160;658,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Aragon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;679,88</p></td><td><p>&#8211; 55,12</p></td><td><p>&#8211; 8&#160;624,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Aragon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;681,51</p></td><td><p>&#8211; 534,08</p></td><td><p>&#8211; 10&#160;147,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Aragon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;978,00</p></td><td><p>&#8211; 175,03</p></td><td><p>&#8211; 28&#160;802,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Aragon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;663,69</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;663,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Aragon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;019,25</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;019,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Baleares</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;860,02</p></td><td><p>&#8211; 75,32</p></td><td><p>&#8211; 11&#160;784,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Baleares</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;278,97</p></td><td><p>&#8211; 86,25</p></td><td><p>&#8211; 14&#160;192,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Baleares</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 233&#160;449,16</p></td><td><p>&#8211; 2&#160;262,89</p></td><td><p>&#8211; 231&#160;186,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Baleares</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;983,26</p></td><td><p>&#8211; 79,24</p></td><td><p>&#8211; 13&#160;904,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Baleares</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;720,47</p></td><td><p>&#8211; 113,07</p></td><td><p>&#8211; 8&#160;607,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Canarias</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;767,51</p></td><td><p>&#8211; 798,11</p></td><td><p>&#8211; 21&#160;969,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Canarias</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 54&#160;144,30</p></td><td><p>&#8211; 15&#160;229,33</p></td><td><p>&#8211; 38&#160;914,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Canarias</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;110,99</p></td><td><p>&#8211; 4&#160;155,55</p></td><td><p>&#8211; 78&#160;955,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Canarias</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 127&#160;228,11</p></td><td><p>&#8211; 1&#160;732,48</p></td><td><p>&#8211; 125&#160;495,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Canarias</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 114&#160;108,33</p></td><td><p>&#8211; 1&#160;463,88</p></td><td><p>&#8211; 112&#160;644,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla la Mancha</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;883,50</p></td><td><p>&#8211; 1&#160;712,30</p></td><td><p>&#8211; 25&#160;171,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla la Mancha</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;731,99</p></td><td><p>&#8211; 95,02</p></td><td><p>&#8211; 15&#160;636,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla la Mancha</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;119,79</p></td><td><p>&#8211; 224,21</p></td><td><p>&#8211; 36&#160;895,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla la Mancha</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;217,50</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;217,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla la Mancha</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;443,87</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;443,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla Leon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;234,89</p></td><td><p>&#8211; 166,59</p></td><td><p>&#8211; 26&#160;068,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla Leon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 151&#160;821,60</p></td><td><p>&#8211; 917,00</p></td><td><p>&#8211; 150&#160;904,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla Leon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;932,79</p></td><td><p>&#8211; 138,58</p></td><td><p>&#8211; 22&#160;794,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla Leon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 32&#160;744,91</p></td><td><p>0,00</p></td><td><p>&#8211; 32&#160;744,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Castilla Leon</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 68&#160;357,82</p></td><td><p>0,00</p></td><td><p>&#8211; 68&#160;357,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Catalu&#241;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 225&#160;773,04</p></td><td><p>0,00</p></td><td><p>&#8211; 225&#160;773,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Catalu&#241;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 170&#160;694,03</p></td><td><p>&#8211; 8&#160;534,70</p></td><td><p>&#8211; 162&#160;159,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Catalu&#241;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 181&#160;248,30</p></td><td><p>&#8211; 9&#160;062,42</p></td><td><p>&#8211; 172&#160;185,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Catalu&#241;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 192&#160;820,93</p></td><td><p>0,00</p></td><td><p>&#8211; 192&#160;820,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Catalu&#241;a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 254&#160;597,71</p></td><td><p>0,00</p></td><td><p>&#8211; 254&#160;597,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures Comunidad Valenciana</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 146&#160;386,75</p></td><td><p>0,00</p></td><td><p>&#8211; 146&#160;386,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures Comunidad Valenciana</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 200&#160;166,03</p></td><td><p>&#8211; 31&#160;147,05</p></td><td><p>&#8211; 169&#160;018,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures Comunidad Valenciana</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 170&#160;287,72</p></td><td><p>0,00</p></td><td><p>&#8211; 170&#160;287,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures Comunidad Valenciana</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 168&#160;918,35</p></td><td><p>&#8211; 3&#160;707,16</p></td><td><p>&#8211; 165&#160;211,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures Comunidad Valenciana</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 153&#160;236,13</p></td><td><p>&#8211; 3&#160;351,18</p></td><td><p>&#8211; 149&#160;884,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Extremadura</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;573,50</p></td><td><p>&#8211; 4&#160;869,44</p></td><td><p>&#8211; 2&#160;704,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures Extremadura</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;935,82</p></td><td><p>&#8211; 253,29</p></td><td><p>&#8211; 41&#160;682,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures Extremadura</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;398,76</p></td><td><p>&#8211; 38,65</p></td><td><p>&#8211; 6&#160;360,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Extremadura</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;379,93</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;379,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Extremadura</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;382,72</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;382,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; La&#160;Rioja</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 127&#160;765,77</p></td><td><p>&#8211; 9&#160;710,55</p></td><td><p>&#8211; 118&#160;055,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; La&#160;Rioja</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 185&#160;478,26</p></td><td><p>&#8211; 2&#160;132,67</p></td><td><p>&#8211; 183&#160;345,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; La&#160;Rioja</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 282&#160;683,90</p></td><td><p>&#8211; 1&#160;707,41</p></td><td><p>&#8211; 280&#160;976,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; La&#160;Rioja</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 284&#160;838,08</p></td><td><p>&#8211; 28,74</p></td><td><p>&#8211; 284&#160;809,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; La&#160;Rioja</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 139&#160;011,79</p></td><td><p>0,00</p></td><td><p>&#8211; 139&#160;011,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Murcia</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 259&#160;156,57</p></td><td><p>&#8211; 1&#160;645,65</p></td><td><p>&#8211; 257&#160;510,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Murcia</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 416&#160;517,97</p></td><td><p>&#8211; 113&#160;614,89</p></td><td><p>&#8211; 302&#160;903,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Murcia</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 521&#160;156,18</p></td><td><p>&#8211; 3&#160;147,78</p></td><td><p>&#8211; 518&#160;008,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Murcia</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 401&#160;418,38</p></td><td><p>0,00</p></td><td><p>&#8211; 401&#160;418,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Murcia</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 283&#160;457,53</p></td><td><p>0,00</p></td><td><p>&#8211; 283&#160;457,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Navarra</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;774,57</p></td><td><p>&#8211; 100,17</p></td><td><p>&#8211; 15&#160;674,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Navarra</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 44&#160;467,97</p></td><td><p>&#8211; 268,59</p></td><td><p>&#8211; 44&#160;199,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Navarra</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 215&#160;685,94</p></td><td><p>&#8211; 1&#160;302,74</p></td><td><p>&#8211; 214&#160;383,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Navarra</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 241&#160;224,50</p></td><td><p>0,00</p></td><td><p>&#8211; 241&#160;224,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Navarra</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 72&#160;761,39</p></td><td><p>0,00</p></td><td><p>&#8211; 72&#160;761,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Pais Vasco</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>0,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Pais Vasco</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 46&#160;466,16</p></td><td><p>&#8211; 280,65</p></td><td><p>&#8211; 46&#160;185,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Pais Vasco</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;334,18</p></td><td><p>&#8211; 225,49</p></td><td><p>&#8211; 37&#160;108,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Pais Vasco</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;369,50</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;369,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible expenditure &#8212; environmental measures &#8212; Pais Vasco</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;173,37</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;173,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>programme approval and soundness of estimates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;471&#160;338,23</p></td><td><p>&#8211; 410&#160;946,34</p></td><td><p>&#8211; 2&#160;060&#160;391,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>programme approval and soundness of estimates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;458&#160;742,85</p></td><td><p>&#8211; 487&#160;812,57</p></td><td><p>&#8211; 1&#160;970&#160;930,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>programme approval and soundness of estimates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;824&#160;856,16</p></td><td><p>&#8211; 409&#160;515,20</p></td><td><p>&#8211; 2&#160;415&#160;340,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>programme approval and soundness of estimates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;228,60</p></td><td><p>&#8211; 753,71</p></td><td><p>&#8211; 63&#160;474,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>programme approval and soundness of estimates</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;355,01</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;355,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Recognition of Producer Organisations</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 183&#160;847,65</p></td><td><p>&#8211; 9&#160;192,38</p></td><td><p>&#8211; 174&#160;655,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Recognition of Producer Organisations and operational programmes</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;922&#160;888,80</p></td><td><p>&#8211; 2&#160;042&#160;758,51</p></td><td><p>&#8211; 1&#160;880&#160;130,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Recognition of Producer Organisations and operational programmes</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;917&#160;485,69</p></td><td><p>&#8211; 2&#160;566&#160;722,82</p></td><td><p>&#8211; 2&#160;350&#160;762,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Recognition of Producer Organisations and operational programmes</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 440&#160;969,18</p></td><td><p>&#8211; 220&#160;484,59</p></td><td><p>&#8211; 220&#160;484,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI (2014+)</p></td><td><p>2015</p></td><td><p>The central Register (RIIA) contains errors that compromise the correctness of the&#160;exhaustive administrative cross-checks provided for in Regulation (EU) N&#176;180/2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 82&#160;894,34</p></td><td><p>0,00</p></td><td><p>&#8211; 82&#160;894,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2013</p></td><td><p>The central Register (RIIA) contains errors that compromise the correctness of the&#160;exhaustive administrative cross-checks provided for in Regulation (EU) N&#176;180/2014 and (EC) N&#176;793/2006</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 280&#160;114,91</p></td><td><p>&#8211; 14&#160;005,75</p></td><td><p>&#8211; 266&#160;109,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI (2014+)</p></td><td><p>2014</p></td><td><p>The central Register (RIIA) contains errors that compromise the correctness of the&#160;exhaustive administrative cross-checks provided for in Regulation (EU) N&#176;180/2014 and (EC) N&#176;793/2006</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 234&#160;195,06</p></td><td><p>0,00</p></td><td><p>&#8211; 234&#160;195,06</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>&#8211; 32&#160;613&#160;727,82</span></p></td><td><p><span>&#8211; 6&#160;501&#160;642,40</span></p></td><td><p><span>&#8211; 26&#160;112&#160;085,42</span></p></td></tr><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>FR</span></p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;297&#160;619,43</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;297&#160;619,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;043&#160;712,69</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;043&#160;712,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference &gt; 50 %)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 369&#160;979,82</p></td><td><p>0,00</p></td><td><p>&#8211; 369&#160;979,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference &gt; 50 %)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 393&#160;123,12</p></td><td><p>0,00</p></td><td><p>&#8211; 393&#160;123,12</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;104&#160;435,06</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 4&#160;104&#160;435,06</span></p></td></tr><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>GB</span></p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;233&#160;654,04</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;233&#160;654,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;776&#160;039,39</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;776&#160;039,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;327,82</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;327,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;050&#160;108,51</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;050&#160;108,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;905&#160;862,05</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;905&#160;862,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;362&#160;953,03</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;362&#160;953,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;253,20</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;253,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 446&#160;492,31</p></td><td><p>0,00</p></td><td><p>&#8211; 446&#160;492,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 789&#160;356,47</p></td><td><p>&#8211; 413&#160;951,61</p></td><td><p>&#8211; 375&#160;404,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 877&#160;758,79</p></td><td><p>&#8211; 513&#160;899,25</p></td><td><p>&#8211; 363&#160;859,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;432,06</p></td><td><p>&#8211; 958,11</p></td><td><p>&#8211; 473,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 178&#160;835,64</p></td><td><p>&#8211; 149&#160;660,08</p></td><td><p>&#8211; 29&#160;175,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2006</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 406&#160;257,93</p></td><td><p>0,00</p></td><td><p>&#8211; 406&#160;257,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2007</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 698,64</p></td><td><p>0,00</p></td><td><p>&#8211; 698,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2008</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;595,20</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;595,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2009</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;892,62</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;892,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 195,28</p></td><td><p>0,00</p></td><td><p>&#8211; 195,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2011</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;291,27</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;291,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;880,44</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;880,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2013</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;127,59</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;127,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2014</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 462,29</p></td><td><p>0,00</p></td><td><p>&#8211; 462,29</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 13&#160;056&#160;474,57</span></p></td><td><p><span>&#8211; 1&#160;078&#160;469,05</span></p></td><td><p><span>&#8211; 11&#160;978&#160;005,52</span></p></td></tr><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>GR</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Errors detected by the Certification Body in the completeness test of the Annex III table</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;353,03</p></td><td><p>0,00</p></td><td><p>&#8211; 131&#160;353,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>The known error detected by the Certification Body in the EAGF non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;875,16</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;875,16</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>&#8211; 143&#160;228,19</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 143&#160;228,19</span></p></td></tr><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>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2013</p></td><td><p>PGs weakness in Key control OP 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;894,35</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;894,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2014</p></td><td><p>PGs weakness in Key control OP 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 504&#160;307,84</p></td><td><p>0,00</p></td><td><p>&#8211; 504&#160;307,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>POs weakness key control OP&#160;2012&amp;2013. FY 2014</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 199&#160;419,79</p></td><td><p>0,00</p></td><td><p>&#8211; 199&#160;419,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>POs weakness key control OP&#160;2012&amp;2013. FY 2013</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 66&#160;339,25</p></td><td><p>&#8211; 47&#160;385,18</p></td><td><p>&#8211; 18&#160;954,07</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>&#8211; 827&#160;961,23</span></p></td><td><p><span>&#8211; 47&#160;385,18</span></p></td><td><p><span>&#8211; 780&#160;576,05</span></p></td></tr><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>IT</span></p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 655&#160;096,22</p></td><td><p>&#8211; 1&#160;048,74</p></td><td><p>&#8211; 654&#160;047,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 666&#160;277,37</p></td><td><p>0,00</p></td><td><p>&#8211; 666&#160;277,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Inadequate check of SMR1, SMR3, SMR5 and MRFF, CY&#160;2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 752&#160;819,71</p></td><td><p>0,00</p></td><td><p>&#8211; 752&#160;819,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 483&#160;713,21</p></td><td><p>&#8211; 774,38</p></td><td><p>&#8211; 482&#160;938,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 523&#160;645,95</p></td><td><p>0,00</p></td><td><p>&#8211; 523&#160;645,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>non-respect of payment deadlines</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 210&#160;365,00</p></td><td><p>0,00</p></td><td><p>&#8211; 210&#160;365,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2010</p></td><td><p>Non respect of public procurement deadlines</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;197&#160;563,28</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;197&#160;563,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2011</p></td><td><p>Non respect of public procurement deadlines</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;573&#160;837,72</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;573&#160;837,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weaknesses in PO recognition checks: OP2011 &#8212; FY2011-2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;122&#160;952,77</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;122&#160;952,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Weaknesses in PO recognition checks: OP2011 &#8212; FY2011-2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;580&#160;398,29</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;580&#160;398,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Weaknesses in PO recognition checks: OP2011 &#8212; FY2011-2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;853,07</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;853,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Weaknesses in PO recognition checks: OP2011 &#8212; FY2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>6&#160;043,13</p></td><td><p>0,00</p></td><td><p>6&#160;043,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Weaknesses in PO recognition checks: OP2012 &#8212; FY2012-2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 464&#160;814,60</p></td><td><p>0,00</p></td><td><p>&#8211; 464&#160;814,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Weaknesses in PO recognition checks: OP2012 &#8212; FY2012-2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;407&#160;604,32</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;407&#160;604,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Weaknesses in PO recognition checks: OP2012 &#8212; FY2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;101,64</p></td><td><p>0,00</p></td><td><p>1&#160;101,64</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>&#8211; 15&#160;635&#160;796,74</span></p></td><td><p><span>&#8211; 1&#160;823,12</span></p></td><td><p><span>&#8211; 15&#160;633&#160;973,62</span></p></td></tr><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>LV</span></p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar I &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 189&#160;485,56</p></td><td><p>0,00</p></td><td><p>&#8211; 189&#160;485,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar I &#8212; CY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 210&#160;598,79</p></td><td><p>0,00</p></td><td><p>&#8211; 210&#160;598,79</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 LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 400&#160;084,35</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 400&#160;084,35</span></p></td></tr><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>PL</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAGF Non-IACS error detected in compliance testing of the OTSC</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;165,39</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;165,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>Incorrect (area/production) yields</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;377&#160;055,48</p></td><td><p>&#8211; 669&#160;020,35</p></td><td><p>&#8211; 25&#160;708&#160;035,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2010</p></td><td><p>non-compliance with public procurement rules &#8212; plan year 2010</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;873&#160;784,07</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;873&#160;784,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2011</p></td><td><p>non-compliance with public procurement rules &#8212; plan year 2010</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;609,40</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;609,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2011</p></td><td><p>non-compliance with public procurement rules &#8212; plan year 2011</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;442&#160;500,04</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;442&#160;500,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2012</p></td><td><p>non-compliance with public procurement rules &#8212; plan year 2011</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;723,79</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;723,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2012</p></td><td><p>non-compliance with public procurement rules &#8212; plan year 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 329&#160;465,32</p></td><td><p>0,00</p></td><td><p>&#8211; 329&#160;465,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>Weaknesses regarding notifications and ex-ante controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 937&#160;813,75</p></td><td><p>&#8211; 547&#160;965,83</p></td><td><p>&#8211; 389&#160;847,92</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 31&#160;014&#160;117,24</span></p></td><td><p><span>&#8211; 1&#160;216&#160;986,18</span></p></td><td><p><span>&#8211; 29&#160;797&#160;131,06</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><span>&#8211;&#160;104&#160;413&#160;086,11</span></p></td><td><p><span>&#8211;&#160;8&#160;854&#160;484,68</span></p></td><td><p><span>&#8211;&#160;95&#160;558&#160;601,43</span></p></td></tr></tbody></table>
Budget Item: 6711
<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>BG</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD IACS known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;930,63</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;930,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAFRD IACS overstatement and known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 186&#160;798,27</p></td><td><p>0,00</p></td><td><p>&#8211; 186&#160;798,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD Non-IACS known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 581&#160;320,04</p></td><td><p>0,00</p></td><td><p>&#8211; 581&#160;320,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAFRD Non-IACS Most Likely Error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;797&#160;022,09</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;797&#160;022,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial errors under Measures 121 and 123</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 125&#160;203,54</p></td><td><p>0,00</p></td><td><p>&#8211; 125&#160;203,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Measure 123 &#8212; evaluation committee issues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;588,29</p></td><td><p>0,00</p></td><td><p>&#8211; 41&#160;588,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Other EAFRD errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;380,50</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;380,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;753&#160;243,36</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;753&#160;243,36</span></p></td></tr><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>CY</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; RD &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;482,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;482,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; RD &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 117&#160;859,18</p></td><td><p>0,00</p></td><td><p>&#8211; 117&#160;859,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; RD &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 150,09</p></td><td><p>0,00</p></td><td><p>&#8211; 150,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) &#8212; RD &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;046,28</p></td><td><p>0,00</p></td><td><p>&#8211; 115&#160;046,28</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 CY:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 234&#160;538,40</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 234&#160;538,40</span></p></td></tr><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>DE</span></p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Deficient evaluation of animals with 2 ear tags missing (SMRs&#160;7, 8) &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 291,68</p></td><td><p>0,00</p></td><td><p>&#8211; 291,68</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>&#8211; 291,68</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 291,68</span></p></td></tr><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>ES</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Action Plan measures 122, 223 and 226. Court ruling (not adequately supported)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;557,18</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;557,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Errors from previous years for which recoveries have not been initiated</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;463,58</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;463,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>Missing justification of the payment of an invoice</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 35,99</p></td><td><p>0,00</p></td><td><p>&#8211; 35,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>MLE for EAFRD Non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 347&#160;412,15</p></td><td><p>0,00</p></td><td><p>&#8211; 347&#160;412,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 386&#160;468,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 386&#160;468,90</span></p></td></tr><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>FI</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;548,82</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;548,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2014</p></td><td><p>Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 54&#160;037,45</p></td><td><p>0,00</p></td><td><p>&#8211; 54&#160;037,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2015</p></td><td><p>Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;246,38</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;246,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;301,03</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;301,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2015</p></td><td><p>Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 31&#160;769,21</p></td><td><p>0,00</p></td><td><p>&#8211; 31&#160;769,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 154&#160;902,89</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 154&#160;902,89</span></p></td></tr><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>FR</span></p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2013</p></td><td><p>Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;258&#160;058,85</p></td><td><p>&#8211; 884&#160;557,22</p></td><td><p>&#8211; 373&#160;501,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;539&#160;396,19</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;539&#160;396,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2015</p></td><td><p>Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 381&#160;195,39</p></td><td><p>0,00</p></td><td><p>&#8211; 381&#160;195,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;681&#160;851,57</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;681&#160;851,57</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>&#8211; 4&#160;860&#160;502,00</span></p></td><td><p><span>&#8211; 884&#160;557,22</span></p></td><td><p><span>&#8211; 3&#160;975&#160;944,78</span></p></td></tr><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>GR</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>Eligibility of permanent pasture</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;790&#160;207,07</p></td><td><p>&#8211; 482,39</p></td><td><p>&#8211; 16&#160;789&#160;724,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2014</p></td><td><p>Eligibility of permanent pasture</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;092&#160;054,10</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;092&#160;054,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Errors detected by the Certification Body in the completeness test of the Annex III table</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 80&#160;114,44</p></td><td><p>0,00</p></td><td><p>&#8211; 80&#160;114,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Measures 211 and 212: non eligibility of permanent pasture</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;075&#160;014,04</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;075&#160;014,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 23&#160;037&#160;389,65</span></p></td><td><p><span>&#8211; 482,39</span></p></td><td><p><span>&#8211; 23&#160;036&#160;907,26</span></p></td></tr><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>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>Weakness in the project selection process for the third round of applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;042&#160;124,67</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;042&#160;124,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2015</p></td><td><p>Weakness in the project selection process for the third round of applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;664&#160;147,37</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;664&#160;147,37</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>&#8211; 3&#160;706&#160;272,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;706&#160;272,04</span></p></td></tr><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>IT</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2013</p></td><td><p>Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;494,80</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;494,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;911,92</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;911,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) forestry measures</p></td><td><p>2015</p></td><td><p>Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 42&#160;742,25</p></td><td><p>0,00</p></td><td><p>&#8211; 42&#160;742,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment &#8212; private beneficiaries</p></td><td><p>2015</p></td><td><p>Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;353,14</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;353,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) forestry measures</p></td><td><p>2016</p></td><td><p>Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;739,03</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;739,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>non-respect of payment deadlines</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;006&#160;487,10</p></td><td><p>&#8211; 5&#160;006&#160;487,10</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2015</p></td><td><p>The Italian authorities have not sufficiently crosschecked the various available databases in order to spot the possible double-financed solar panels.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 216&#160;521,27</p></td><td><p>0,00</p></td><td><p>&#8211; 216&#160;521,27</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>&#8211; 5&#160;341&#160;249,51</span></p></td><td><p><span>&#8211; 5&#160;006&#160;487,10</span></p></td><td><p><span>&#8211; 334&#160;762,41</span></p></td></tr><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>LV</span></p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar II &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 125&#160;376,52</p></td><td><p>0,00</p></td><td><p>&#8211; 125&#160;376,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar II &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;253,18</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;253,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar II &#8212; CY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;384,34</p></td><td><p>0,00</p></td><td><p>&#8211; 83&#160;384,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Insufficient number of on-the-spot checks for SMRs 7 &amp; 8, deficient checks of animal movement notifications &#8212; Pillar II &#8212; CY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;163,59</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;163,59</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 LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 214&#160;177,63</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 214&#160;177,63</span></p></td></tr><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>PL</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD Non-IACS error detected in compliance testing of the OTSC</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;125,27</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;125,27</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>&#8211; 1&#160;125,27</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;125,27</span></p></td></tr><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>SE</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2013</p></td><td><p>Measure 216 &#8212; Appropriate evaluation of the reasonableness of costs using a comparison of different offers</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;893,40</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;893,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>Measure 216 &#8212; Appropriate evaluation of the reasonableness of costs using a comparison of different offers</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 207&#160;835,80</p></td><td><p>&#8211; 207&#160;835,80</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment &#8212; private beneficiaries</p></td><td><p>2015</p></td><td><p>Measure 216 &#8212; Appropriate evaluation of the reasonableness of costs using a comparison of different offers</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 242&#160;832,60</p></td><td><p>0,00</p></td><td><p>&#8211; 242&#160;832,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>Measure 227 &#8212; Weaknesses in relation to the verification of public procurement procedure</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;525,20</p></td><td><p>&#8211; 3&#160;525,20</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) forestry measures</p></td><td><p>2015</p></td><td><p>Measure 227 &#8212; Weaknesses in relation to the verification of public procurement procedure</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;039,15</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;039,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 476&#160;126,15</span></p></td><td><p><span>&#8211; 211&#160;361,00</span></p></td><td><p><span>&#8211; 264&#160;765,15</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><span>&#8211;&#160;41&#160;166&#160;287,48</span></p></td><td><p><span>&#8211;&#160;6&#160;102&#160;887,71</span></p></td><td><p><span>&#8211;&#160;35&#160;063&#160;399,77</span></p></td></tr></tbody></table>