Document ID: 32018D1841
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>23.11.2018&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 298/34</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2018/1841
of 16 November 2018
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(2018) 7424)
(Only the Croatian, Czech, Dutch, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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&#160;<a>(<span>2</span>)</a> and as from 1&#160;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 24&#160;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>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 21&#160;September 2018,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 16 November 2018.
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(2018)5554158
ANNEX
Decision: 58
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/><tr/><tr><td><p><span>HU</span></p></td><td><p>Cross-compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-505/15</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>12&#160;689,17</p></td><td><p>0,00</p></td><td><p>12&#160;689,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-505/15</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>40&#160;798,58</p></td><td><p>0,00</p></td><td><p>40&#160;798,58</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>53&#160;487,75</span></p></td><td><p><span>0,00</span></p></td><td><p><span>53&#160;487,75</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>53&#160;487,75</p></td><td><p>0,00</p></td><td><p>53&#160;487,75</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/><tr/><tr><td><p><span>CZ</span></p></td><td><p>Wine - Restructuring</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case C-4/17P</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>690&#160;350,42</p></td><td><p>0,00</p></td><td><p>690&#160;350,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case C-4/17P</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>865&#160;307,63</p></td><td><p>0,00</p></td><td><p>865&#160;307,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case C-4/17P</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>567&#160;540,99</p></td><td><p>0,00</p></td><td><p>567&#160;540,99</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 CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>2&#160;123&#160;199,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>2&#160;123&#160;199,04</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/><tr/><tr><td><p><span>HU</span></p></td><td><p>Cross-compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-505/15</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>331&#160;308,92</p></td><td><p>0,00</p></td><td><p>331&#160;308,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-505/15</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>169&#160;536,16</p></td><td><p>0,00</p></td><td><p>169&#160;536,16</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>500&#160;845,08</span></p></td><td><p><span>0,00</span></p></td><td><p><span>500&#160;845,08</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>2&#160;624&#160;044,12</p></td><td><p>0,00</p></td><td><p>2&#160;624&#160;044,12</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/><tr/><tr><td><p><span>AT</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/002/AT export refunds debt management</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 560&#160;013,80</p></td><td><p>0,00</p></td><td><p>&#8211; 560&#160;013,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;131,04</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;131,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - BPS</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 342&#160;311,27</p></td><td><p>0,00</p></td><td><p>&#8211; 342&#160;311,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;144,07</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;144,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - Greening &amp; YF</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 161&#160;606,01</p></td><td><p>0,00</p></td><td><p>&#8211; 161&#160;606,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - VCS</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;670,62</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;670,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 153&#160;513,73</p></td><td><p>0,00</p></td><td><p>&#8211; 153&#160;513,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 108&#160;909,33</p></td><td><p>0,00</p></td><td><p>&#8211; 108&#160;909,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 69&#160;228,19</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;228,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Value of PE allocated in 2015 too high - Art (26) of R.1307/2013 - Impact on Greening</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 49&#160;113,49</p></td><td><p>0,00</p></td><td><p>&#8211; 49&#160;113,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;471&#160;641,55</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;471&#160;641,55</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/><tr/><tr><td><p><span>BE</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;146&#160;110,05</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;146&#160;110,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE EAGF IACS for FY 2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 503&#160;815,42</p></td><td><p>0,00</p></td><td><p>&#8211; 503&#160;815,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE EAGF NON-IACS for FY 2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;246,22</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;246,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;674&#160;171,69</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;674&#160;171,69</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/><tr/><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAGF - audit case no 24</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 130,09</p></td><td><p>0,00</p></td><td><p>&#8211; 130,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAGF - audit case no 31</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 169,23</p></td><td><p>0,00</p></td><td><p>&#8211; 169,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAGF - audit case no 4</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 413,58</p></td><td><p>0,00</p></td><td><p>&#8211; 413,58</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; 712,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 712,90</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAGF random errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;926,15</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;926,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known error EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 51,52</p></td><td><p>0,00</p></td><td><p>&#8211; 51,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Late classical controls - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;661,51</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;661,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Random errors EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 155&#160;560,07</p></td><td><p>0,00</p></td><td><p>&#8211; 155&#160;560,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Risk based sample - CwRS CY2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 194&#160;370,47</p></td><td><p>0,00</p></td><td><p>&#8211; 194&#160;370,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Risk based sample - CwRS CY2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;651,65</p></td><td><p>0,00</p></td><td><p>&#8211; 131&#160;651,65</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; 526&#160;221,37</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 526&#160;221,37</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/><tr/><tr><td><p><span>FR</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>CY 2015 - Measure 7, 30 and 24</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;287&#160;259,89</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;287&#160;259,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>CY 2016 - VCS M30</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 31&#160;114,24</p></td><td><p>0,00</p></td><td><p>&#8211; 31&#160;114,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>CY 2016 - VCS M7</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;400&#160;982,41</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;400&#160;982,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>DP (SMR 1, 2, 5 not checked)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;559&#160;062,85</p></td><td><p>&#8211; 403&#160;995,73</p></td><td><p>&#8211; 15&#160;155&#160;067,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2013</p></td><td><p>Wine (SMR 1, 2, 5 not checked)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 146&#160;334,72</p></td><td><p>0,00</p></td><td><p>&#8211; 146&#160;334,72</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; 50&#160;424&#160;754,11</span></p></td><td><p><span>&#8211; 403&#160;995,73</span></p></td><td><p><span>&#8211; 50&#160;020&#160;758,38</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/><tr/><tr><td><p><span>GB</span></p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>DP - CY 2014 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;864&#160;246,24</p></td><td><p>&#8211; 77&#160;151,09</p></td><td><p>&#8211; 3&#160;787&#160;095,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2015 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;820&#160;007,23</p></td><td><p>&#8211; 1&#160;269&#160;622,79</p></td><td><p>&#8211; 2&#160;550&#160;384,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>DP CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;881&#160;716,38</p></td><td><p>&#8211; 1&#160;261&#160;994,04</p></td><td><p>&#8211; 2&#160;619&#160;722,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;565&#160;969,85</span></p></td><td><p><span>&#8211; 2&#160;608&#160;767,92</span></p></td><td><p><span>&#8211; 8&#160;957&#160;201,93</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/><tr/><tr><td><p><span>GR</span></p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>Active farmer requirement - connected companies - CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;734,00</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;734,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>CY 2015 - farmers receiving PE from NR on the basis of area leased in 2010 - BPS</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;625,62</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;625,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;809,05</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;809,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>CY 2015 - Farmers receiving PE from NR on the basis of area leased in 2010 - YF</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;147,73</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;147,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>CY 2015 - Farmers who did not declare sufficient eligible area for conversion - BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;681,89</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;681,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>CY 2015 - Farmers who did not declare sufficient eligible land for conversion - GREENING</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;319,95</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;319,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - BPS</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 47&#160;341,78</p></td><td><p>0,00</p></td><td><p>&#8211; 47&#160;341,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>CY 2016 - Farmers receiving PE from NR on the basis of area leased in 2010 - GREENING</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;339,50</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;339,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>CY 2016 - Farmers who did not declare sufficient eligible land for conversion - BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;336,09</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;336,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>CY 2016 - Farmers who did not declare sufficient eligible land for conversion - GREENING</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;532,69</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;532,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weaknesses in LPIS Update</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;342&#160;563,07</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;342&#160;563,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weaknesses in LPIS Update</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;060&#160;282,13</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;060&#160;282,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in Greening controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 385,10</p></td><td><p>&#8211; 134,79</p></td><td><p>&#8211; 250,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in the OTSC control of parcels BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 541&#160;695,17</p></td><td><p>&#8211; 189&#160;593,31</p></td><td><p>&#8211; 352&#160;101,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in the OTSC control of parcels BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 148&#160;063,37</p></td><td><p>&#8211; 51&#160;822,18</p></td><td><p>&#8211; 96&#160;241,19</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; 25&#160;315&#160;857,14</span></p></td><td><p><span>&#8211; 241&#160;550,28</span></p></td><td><p><span>&#8211; 25&#160;074&#160;306,86</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/><tr/><tr><td><p><span>HR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>Errors identified by the CB in the context of financial clearance (EAGF)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 106,70</p></td><td><p>0,00</p></td><td><p>&#8211; 106,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 106,70</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 106,70</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/><tr/><tr><td><p><span>HU</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAGF - Financial error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 354&#160;521,31</p></td><td><p>0,00</p></td><td><p>&#8211; 354&#160;521,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAGF - Known error (FY2014)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 411&#160;055,08</p></td><td><p>0,00</p></td><td><p>&#8211; 411&#160;055,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>EAGF - Known error (FY2015)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 229&#160;160,00</p></td><td><p>0,00</p></td><td><p>&#8211; 229&#160;160,00</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 994&#160;736,39</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 994&#160;736,39</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors for EAGF identified by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 58&#160;736,48</p></td><td><p>0,00</p></td><td><p>&#8211; 58&#160;736,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 58&#160;736,48</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 58&#160;736,48</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/><tr/><tr><td><p><span>PL</span></p></td><td><p>Fruit and Vegetables - Exceptional support measures</p></td><td><p>2015</p></td><td><p>Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 862&#160;313,80</p></td><td><p>0,00</p></td><td><p>&#8211; 862&#160;313,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Exceptional support measures</p></td><td><p>2016</p></td><td><p>Deficiency 1 in the checks to establish eligibility of the aid (key control): aid paid directly to PO members</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 626&#160;391,41</p></td><td><p>0,00</p></td><td><p>&#8211; 626&#160;391,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Exceptional support measures</p></td><td><p>2015</p></td><td><p>Deficiency 2 in the checks to establish eligibility of the aid (key control): change of operation after notification. R. 932.2014 only.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;225&#160;249,40</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;225&#160;249,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Pre-recognised Producer Groups</p></td><td><p>2015</p></td><td><p>Known error 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; 20&#160;800&#160;842,75</p></td><td><p>&#8211; 20&#160;800&#160;842,75</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 23&#160;514&#160;797,36</span></p></td><td><p><span>&#8211; 20&#160;800&#160;842,75</span></p></td><td><p><span>&#8211; 2&#160;713&#160;954,61</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/><tr/><tr><td><p><span>PT</span></p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>DP - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC &#8216;Crop rotation&#8217; - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 378&#160;534,63</p></td><td><p>&#8211; 1&#160;984,14</p></td><td><p>&#8211; 376&#160;550,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>DP - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC &#8216;Crop rotation&#8217; - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;117&#160;345,35</p></td><td><p>&#8211; 103&#160;874,64</p></td><td><p>&#8211; 3&#160;013&#160;470,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;042&#160;569,54</p></td><td><p>&#8211; 78&#160;338,31</p></td><td><p>&#8211; 2&#160;964&#160;231,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>DP - CY 2016 - Tolerances and leniency of the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 152&#160;766,08</p></td><td><p>0,00</p></td><td><p>&#8211; 152&#160;766,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 215&#160;486,92</p></td><td><p>&#8211; 4&#160;309,74</p></td><td><p>&#8211; 211&#160;177,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>Wine - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 35&#160;761,53</p></td><td><p>&#8211; 715,23</p></td><td><p>&#8211; 35&#160;046,30</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; 6&#160;942&#160;464,05</span></p></td><td><p><span>&#8211; 189&#160;222,06</span></p></td><td><p><span>&#8211; 6&#160;753&#160;241,99</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/><tr/><tr><td><p><span>SE</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Absence and one off</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 219&#160;136,75</p></td><td><p>&#8211; 36&#160;866,25</p></td><td><p>&#8211; 182&#160;270,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Absence and one off</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 737&#160;325,02</p></td><td><p>0,00</p></td><td><p>&#8211; 737&#160;325,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Absence and one off</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 235&#160;899,86</p></td><td><p>&#8211; 36&#160;510,52</p></td><td><p>&#8211; 199&#160;389,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Absence and one off</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 730&#160;210,41</p></td><td><p>0,00</p></td><td><p>&#8211; 730&#160;210,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Absence and one off</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 138&#160;560,74</p></td><td><p>&#8211; 4&#160;203,58</p></td><td><p>&#8211; 134&#160;357,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Absence and one off</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;071,64</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;071,64</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 SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;145&#160;204,42</span></p></td><td><p><span>&#8211; 77&#160;580,35</span></p></td><td><p><span>&#8211; 2&#160;067&#160;624,07</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/><tr/><tr><td><p><span>SK</span></p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>DP - CY 2014 - Deficient scope of checks of GAEC 5</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;259,15</p></td><td><p>&#8211; 42,85</p></td><td><p>&#8211; 14&#160;216,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>DP - CY 2014 - Leniency of the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;063&#160;858,34</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;063&#160;858,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2015 - Deficient scope of checks of GAEC 5</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;536,83</p></td><td><p>&#8211; 38,61</p></td><td><p>&#8211; 5&#160;498,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>DP - CY 2015 - Leniency of the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;176&#160;670,25</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;176&#160;670,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>DP - CY 2016 - Deficient scope of checks of GAEC 5</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;990,33</p></td><td><p>&#8211; 87,11</p></td><td><p>&#8211; 9&#160;903,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>DP - CY 2016 - Leniency of the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;407&#160;765,37</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;407&#160;765,37</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 SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;678&#160;080,27</span></p></td><td><p><span>&#8211; 168,57</span></p></td><td><p><span>&#8211; 3&#160;677&#160;911,70</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>&#8211; 128&#160;313&#160;454,28</p></td><td><p>&#8211; 24&#160;322&#160;127,66</p></td><td><p>&#8211; 103&#160;991&#160;326,62</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/><tr/><tr><td><p><span>AT</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;474,30</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;474,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Deficiency regarding active farmer status under Art. 9(2) of R.1307/2013 - EAFRD</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 201&#160;955,26</p></td><td><p>0,00</p></td><td><p>&#8211; 201&#160;955,26</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; 209&#160;429,56</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 209&#160;429,56</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/><tr/><tr><td><p><span>BE</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known error EARDF for FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 630&#160;956,00</p></td><td><p>0,00</p></td><td><p>&#8211; 630&#160;956,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE EARDF IACS FOR FY 2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;973,87</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;973,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE EARDF NON-IACS FOR FY 2016</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 430,80</p></td><td><p>0,00</p></td><td><p>&#8211; 430,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 656&#160;360,67</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 656&#160;360,67</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/><tr/><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2013</p></td><td><p>1a-Individual error in public procurement (File 2) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 981,31</p></td><td><p>0,00</p></td><td><p>&#8211; 981,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>1a-Individual error in public procurement (File 2) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;552,36</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;552,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>1b-Individual error in public procurement (File 2) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;672,70</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;672,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2010</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;568,80</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;568,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2011</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;115,88</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;115,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2012</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 902,46</p></td><td><p>0,00</p></td><td><p>&#8211; 902,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2013</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 902,46</p></td><td><p>0,00</p></td><td><p>&#8211; 902,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;216,80</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;216,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>2a-Individual error in public procurement (File 7) - Calculated correction (10&#160;%)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;401,01</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;401,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>3a-Deficiencies in administrative checks on public procurement</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 69&#160;095,14</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;095,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>3b-Deficiencies in administrative checks on public procurement</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 559&#160;669,26</p></td><td><p>&#8211; 1&#160;557,83</p></td><td><p>&#8211; 558&#160;111,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>3b-Deficiencies in administrative checks on public procurement</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 365&#160;056,56</p></td><td><p>&#8211; 6&#160;266,59</p></td><td><p>&#8211; 358&#160;789,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD IACS - audit case no 11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 607,28</p></td><td><p>0,00</p></td><td><p>&#8211; 607,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD IACS - audit case no 129</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;831,09</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;831,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD IACS - audit case no 6</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 477,71</p></td><td><p>0,00</p></td><td><p>&#8211; 477,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD IACS - audit case no 71</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 119,73</p></td><td><p>0,00</p></td><td><p>&#8211; 119,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD non-IACS - audit case no 2</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 35&#160;831,00</p></td><td><p>0,00</p></td><td><p>&#8211; 35&#160;831,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD non-IACS - audit case no 27</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;396,50</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;396,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD non-IACS - audit case no 34</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;432,51</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;432,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD non-IACS - audit case no 43</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;887,00</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;887,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD non-IACS - audit case no 51</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 848,29</p></td><td><p>0,00</p></td><td><p>&#8211; 848,29</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;091&#160;565,85</span></p></td><td><p><span>&#8211; 7&#160;824,42</span></p></td><td><p><span>&#8211; 1&#160;083&#160;741,43</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in checks of the reasonableness of the costs for M123 (FY2016 transitional)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;229,43</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;229,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY 2015)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 126&#160;999,41</p></td><td><p>0,00</p></td><td><p>&#8211; 126&#160;999,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in the evaluation of the reasonableness of the costs for M123 (FY2016)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;905,78</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;905,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD known errors</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 46&#160;723,27</p></td><td><p>0,00</p></td><td><p>&#8211; 46&#160;723,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Insufficient quality of expost checks (M121)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;740,92</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;740,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors for EAFRD - EUR 56&#160;200,38</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;200,38</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;200,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE for EAFRD EUR 17&#160;124,08</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;124,08</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;124,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>random errors EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;390,50</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;390,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Verfication of the payment claim</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 91&#160;814,57</p></td><td><p>0,00</p></td><td><p>&#8211; 91&#160;814,57</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 ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 395&#160;128,34</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 395&#160;128,34</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/><tr/><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/046/FR - extrapolated error in EAFRD</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;768,57</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;768,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/046/FR - known errors in EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;977,00</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;977,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2013</p></td><td><p>RD (SMR 1, 2, 5 not checked)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 532&#160;897,40</p></td><td><p>&#8211; 489&#160;608,41</p></td><td><p>&#8211; 43&#160;288,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>RD (SMR 1, 2, 5 not checked)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 668&#160;690,92</p></td><td><p>0,00</p></td><td><p>&#8211; 668&#160;690,92</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;231&#160;333,89</span></p></td><td><p><span>&#8211; 489&#160;608,41</span></p></td><td><p><span>&#8211; 741&#160;725,48</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/><tr/><tr><td><p><span>GB</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Lack of audit trail in relation to in-situ visits - FY2015 - Measure 216</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;380,46</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;380,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2015</p></td><td><p>Lack of audit trail in relation to in-situ visits - FY2015 - Measure 221.</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;254,64</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;254,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2015</p></td><td><p>Lack of audit trail in relation to in-situ visits - FY2015 - Measure 227.</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 148&#160;643,71</p></td><td><p>0,00</p></td><td><p>&#8211; 148&#160;643,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Lack of audit trail in relation to in-situ visits - FY2016 - Measure 216 paid under M04 of the new programming period.</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;565,26</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;565,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Lack of audit trail in relation to in-situ-visits - FY2017 - Measure 216 paid under M04 of the new programming period.</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 726,75</p></td><td><p>0,00</p></td><td><p>&#8211; 726,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>M10: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density and lack of livestock assessment on the spot&#160;-&#160;CY2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 476&#160;492,21</p></td><td><p>0,00</p></td><td><p>&#8211; 476&#160;492,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>M14: Lack of systematic cross-checks against animal databases to assess the requirement on livestock density, lack of livestock assessment on the spot and penalty system not compliant - CY2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;700,00</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;700,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>M221/M08: Lack of administrative check regarding the income-foregone payments - CY2015</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;435,00</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;435,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>M221/M08: Lack of administrative check regarding the income-foregone payments CY2016</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;435,00</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;435,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>RD - CY 2014 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 501&#160;789,15</p></td><td><p>0,00</p></td><td><p>&#8211; 501&#160;789,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>RD - CY 2014 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 397&#160;720,77</p></td><td><p>0,00</p></td><td><p>&#8211; 397&#160;720,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>RD - CY 2015 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 253&#160;812,96</p></td><td><p>&#8211; 257,81</p></td><td><p>&#8211; 253&#160;555,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>RD - CY 2015 - Deficient OTSC</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 410&#160;094,33</p></td><td><p>0,00</p></td><td><p>&#8211; 410&#160;094,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Self-declaration for payments including VAT - FY2015 - Measure 216.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 88&#160;233,89</p></td><td><p>0,00</p></td><td><p>&#8211; 88&#160;233,89</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; 2&#160;376&#160;284,13</span></p></td><td><p><span>&#8211; 257,81</span></p></td><td><p><span>&#8211; 2&#160;376&#160;026,32</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/><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>2009</p></td><td><p>LPIS weakness</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;397&#160;552,06</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;397&#160;552,06</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>2010</p></td><td><p>LPIS weakness</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 805&#160;546,96</p></td><td><p>0,00</p></td><td><p>&#8211; 805&#160;546,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;203&#160;099,02</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;203&#160;099,02</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/><tr/><tr><td><p>HR</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Appropriate checks to ensure that application fulfil all eligibility criteria as laid down in the EU legislation and in the RDP of the Member State or region (M10 - M11 - CY2015 and 2016 - FY2016)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 101&#160;099,73</p></td><td><p>&#8211; 45&#160;886,85</p></td><td><p>&#8211; 55&#160;212,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>Known error detected by CB in the context of financial clearance (EAFRD IACS)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 53&#160;125,78</p></td><td><p>0,00</p></td><td><p>&#8211; 53&#160;125,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 154&#160;225,51</span></p></td><td><p><span>&#8211; 45&#160;886,85</span></p></td><td><p><span>&#8211; 108&#160;338,66</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/><tr/><tr><td><p><span>HU</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD - Financial error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 50,02</p></td><td><p>0,00</p></td><td><p>&#8211; 50,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD - Known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 419&#160;402,55</p></td><td><p>0,00</p></td><td><p>&#8211; 419&#160;402,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;117,92</p></td><td><p>&#8211; 2&#160;117,92</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;280,22</p></td><td><p>&#8211; 15&#160;280,22</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;762,94</p></td><td><p>&#8211; 12&#160;762,94</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 846,96</p></td><td><p>&#8211; 838,29</p></td><td><p>&#8211; 8,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 68&#160;740,57</p></td><td><p>&#8211; 11&#160;603,59</p></td><td><p>&#8211; 57&#160;136,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;242,66</p></td><td><p>&#8211; 3&#160;610,66</p></td><td><p>&#8211; 11&#160;632,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 179,34</p></td><td><p>0,00</p></td><td><p>&#8211; 179,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 249,97</p></td><td><p>0,00</p></td><td><p>&#8211; 249,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Incompliances with respect to the public procurement rules</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>0,10 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22,75</p></td><td><p>0,00</p></td><td><p>&#8211; 22,75</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; 534&#160;895,90</span></p></td><td><p><span>&#8211; 46&#160;213,62</span></p></td><td><p><span>&#8211; 488&#160;682,28</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/><tr/><tr><td><p>IE</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>FINANCIAL ERRORS DETECTED BY THE CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 289&#160;762,08</p></td><td><p>0,00</p></td><td><p>&#8211; 289&#160;762,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 289&#160;762,08</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 289&#160;762,08</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;181,19</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;181,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;722,34</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;722,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;965,46</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;965,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.2.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;626,16</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;626,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;414,45</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;414,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 10 - Operation 10.1.3.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;345,98</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;345,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</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>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 806,75</p></td><td><p>0,00</p></td><td><p>&#8211; 806,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</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>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 11 - Operation 11.2.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;666,15</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;666,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2016</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;267,29</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;267,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Absence of evidence of the calculation of livestock density during on-the-spot checks - FY2016 - Measure 13 - Operation 13.1.1.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;678,19</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;678,19</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; 145&#160;673,96</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 145&#160;673,96</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/><tr/><tr><td><p><span>PL</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Financial errors in the 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; 10&#160;244,55</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;244,55</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; 10&#160;244,55</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 10&#160;244,55</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/><tr/><tr><td><p><span>PT</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 467&#160;842,77</p></td><td><p>0,00</p></td><td><p>&#8211; 467&#160;842,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;212&#160;190,33</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;212&#160;190,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>1-Measure 413 (sub-measures 311, 312, 313): ineligible costs for jobs to be created/maintained</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 94&#160;360,25</p></td><td><p>0,00</p></td><td><p>&#8211; 94&#160;360,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 301&#160;512,95</p></td><td><p>0,00</p></td><td><p>&#8211; 301&#160;512,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 248&#160;459,07</p></td><td><p>0,00</p></td><td><p>&#8211; 248&#160;459,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>2-Measure 413 (sub-measures 311, 312, 313, 323): deficiencies in checks on the reasonableness of costs</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;404,70</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;404,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Clearance of accounts decision for financial year 2015 and Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;000,61</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;000,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>correction RD CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>10&#160;380,28</p></td><td><p>0,00</p></td><td><p>10&#160;380,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>correction RD CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>22&#160;589,96</p></td><td><p>0,00</p></td><td><p>22&#160;589,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>correction RD CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>98&#160;204,04</p></td><td><p>0,00</p></td><td><p>98&#160;204,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>correction RD CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>33&#160;486,89</p></td><td><p>0,00</p></td><td><p>33&#160;486,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>correction RD CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>90&#160;178,07</p></td><td><p>0,00</p></td><td><p>90&#160;178,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>EAFRD - Clearance of accounts decision related to the last execution year (Q5 - 16.10.2014-31.12.2015) in respect of the 2007-2013 programming period.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;041&#160;420,01</p></td><td><p>&#8211; 9&#160;024,71</p></td><td><p>&#8211; 3&#160;032&#160;395,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Expenditure declared in the last execution year for Rural Development measure 511 which was not declared in the financial year when the actual payment was made</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 939&#160;516,00</p></td><td><p>0,00</p></td><td><p>&#8211; 939&#160;516,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Extrapolated error for the 5th quarter (Q5 - 16.10.2015-31.12.2015) of the last execution year for the EAFRD non-IACS population (EUR 63&#160;248,59 )</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;248,59</p></td><td><p>&#8211; 21&#160;747,68</p></td><td><p>&#8211; 41&#160;500,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>RD - CY 2013 - Deficient checks of SMRs 2, 7, 8, 9, 11, 12, 16-18 - Missing GAEC &#8216;Crop rotation&#8217; - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 129&#160;966,15</p></td><td><p>0,00</p></td><td><p>&#8211; 129&#160;966,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2014</p></td><td><p>RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC &#8216;Crop rotation&#8217; - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 204&#160;951,05</p></td><td><p>0,00</p></td><td><p>&#8211; 204&#160;951,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>RD - CY 2014 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Missing GAEC &#8216;Crop rotation&#8217; - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 220&#160;275,94</p></td><td><p>&#8211; 881,07</p></td><td><p>&#8211; 219&#160;394,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2015</p></td><td><p>RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;809,88</p></td><td><p>&#8211; 164,16</p></td><td><p>&#8211; 24&#160;645,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2016</p></td><td><p>RD - CY 2015 - Deficient checks of SMRs 2, 9, 11, 12, 16-18 - Tolerances and leniency of the sanctioning system</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;626&#160;056,75</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;626&#160;056,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>The MLE for Q1-Q4 EAFRD population</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;849&#160;591,00</p></td><td><p>&#8211; 257&#160;376,75</p></td><td><p>&#8211; 2&#160;592&#160;214,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;241&#160;766,81</span></p></td><td><p><span>&#8211; 289&#160;194,37</span></p></td><td><p><span>&#8211; 10&#160;952&#160;572,44</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/><tr/><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;923&#160;959,54</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;923&#160;959,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;280&#160;175,58</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;280&#160;175,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;755&#160;091,05</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;755&#160;091,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 260&#160;292,18</p></td><td><p>0,00</p></td><td><p>&#8211; 260&#160;292,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 683&#160;995,90</p></td><td><p>0,00</p></td><td><p>&#8211; 683&#160;995,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 452&#160;827,98</p></td><td><p>0,00</p></td><td><p>&#8211; 452&#160;827,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Several non-compliances with the legal framework on Public Procurement</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>2,44 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;226,97</p></td><td><p>0,00</p></td><td><p>&#8211; 115&#160;226,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;471&#160;569,20</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 11&#160;471&#160;569,20</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/><tr/><tr><td><p><span>SE</span></p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>absence of double financing verifications</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;461,21</p></td><td><p>&#8211; 21&#160;733,12</p></td><td><p>&#8211; 43&#160;728,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>absence of double financing verifications</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 620&#160;898,88</p></td><td><p>&#8211; 15&#160;648,02</p></td><td><p>&#8211; 605&#160;250,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>absence of double financing verifications</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 291&#160;505,90</p></td><td><p>&#8211; 86&#160;612,45</p></td><td><p>&#8211; 204&#160;893,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>absence of verification of the costs claims</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;970,99</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;970,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 55&#160;086,77</p></td><td><p>&#8211; 18&#160;288,81</p></td><td><p>&#8211; 36&#160;797,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 363&#160;222,29</p></td><td><p>0,00</p></td><td><p>&#8211; 363&#160;222,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 245&#160;246,39</p></td><td><p>&#8211; 72&#160;867,78</p></td><td><p>&#8211; 172&#160;378,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>absence of verification of the SME criteria and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;295,86</p></td><td><p>0,00</p></td><td><p>&#8211; 64&#160;295,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2008</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 751,03</p></td><td><p>0,00</p></td><td><p>&#8211; 751,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 320,70</p></td><td><p>0,00</p></td><td><p>&#8211; 320,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;236,29</p></td><td><p>&#8211; 67,59</p></td><td><p>&#8211; 2&#160;168,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 113&#160;768,81</p></td><td><p>&#8211; 37&#160;771,25</p></td><td><p>&#8211; 75&#160;997,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 472&#160;874,38</p></td><td><p>0,00</p></td><td><p>&#8211; 472&#160;874,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 347&#160;992,77</p></td><td><p>&#8211; 103&#160;395,86</p></td><td><p>&#8211; 244&#160;596,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>absence of verification of the SME criteria and of risk of double financing and deficiencies in the application of selection criteria and in the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 283&#160;956,93</p></td><td><p>0,00</p></td><td><p>&#8211; 283&#160;956,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 (2007-2013)</p></td><td><p>2007</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;143,59</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;143,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;152,67</p></td><td><p>&#8211; 87&#160;085,37</p></td><td><p>&#8211; 44&#160;067,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;241&#160;577,53</p></td><td><p>&#8211; 2&#160;978,52</p></td><td><p>&#8211; 1&#160;238&#160;599,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 750&#160;589,53</p></td><td><p>&#8211; 442&#160;938,45</p></td><td><p>&#8211; 307&#160;651,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 845&#160;717,03</p></td><td><p>&#8211; 499&#160;075,16</p></td><td><p>&#8211; 346&#160;641,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 264&#160;235,27</p></td><td><p>0,00</p></td><td><p>&#8211; 264&#160;235,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;632&#160;649,18</p></td><td><p>28&#160;498,30</p></td><td><p>&#8211; 1&#160;661&#160;147,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2008</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 681,88</p></td><td><p>0,00</p></td><td><p>&#8211; 681,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>deficiencies in the application of selection criteria and concerning the assessment of costs reasonableness</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 490,86</p></td><td><p>0,00</p></td><td><p>&#8211; 490,86</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; 7&#160;803&#160;826,74</span></p></td><td><p><span>&#8211; 1&#160;359&#160;964,08</span></p></td><td><p><span>&#8211; 6&#160;443&#160;862,66</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>&#8211; 40&#160;815&#160;166,21</p></td><td><p>&#8211; 2&#160;238&#160;949,56</p></td><td><p>&#8211; 38&#160;576&#160;216,65</p></td></tr></tbody></table>