Document ID: 32019D0949
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>11.6.2019&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 152/74</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2019/949
of 5 June 2019
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(2019) 3981)
(Only the Bulgarian, Czech, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish 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 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&#160;52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>2</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1&#160;April 2019,</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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Slovak Republic.
Done at Brussels, 5 June 2019.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2019)3170272
ANNEX
Decision: 60
Budget Item: 050452
<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&#160;%</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Rural Development EAGGF (2000-2006) - Improving the competitiveness</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case C-670/17P</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>72&#160;105&#160;592,41</p></td><td><p>0,00</p></td><td><p>72&#160;105&#160;592,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>72&#160;105&#160;592,41</span></p></td><td><p><span>0,00</span></p></td><td><p><span>72&#160;105&#160;592,41</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>72&#160;105&#160;592,41</span></p></td><td><p><span>0,00</span></p></td><td><p><span>72&#160;105&#160;592,41</span></p></td></tr></tbody></table>
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;630&#160;390,11</p></td><td><p>0,00</p></td><td><p>9&#160;630&#160;390,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.&#160;73/2009</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;576&#160;620,23</p></td><td><p>0,00</p></td><td><p>1&#160;576&#160;620,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>968&#160;446,88</p></td><td><p>&#8211; 0,01</p></td><td><p>968&#160;446,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;594&#160;884,58</p></td><td><p>0,00</p></td><td><p>9&#160;594&#160;884,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.&#160;73/2009</p></td><td><p>2013</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;651&#160;565,64</p></td><td><p>0,00</p></td><td><p>1&#160;651&#160;565,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2013</p></td><td><p>Reimbursement following judgment in case T-156/15</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>930&#160;600,78</p></td><td><p>0,00</p></td><td><p>930&#160;600,78</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>24&#160;352&#160;508,22</span></p></td><td><p><span>&#8211; 0,01</span></p></td><td><p><span>24&#160;352&#160;508,23</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>24&#160;352&#160;508,22</span></p></td><td><p><span>&#8211; 0,01</span></p></td><td><p><span>24&#160;352&#160;508,23</span></p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>2017</p></td><td><p>CEB/2018/001/AT</p><p>Errors in the EAGF population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 244&#160;593,89</p></td><td><p>&#8211; 124,07</p></td><td><p>&#8211; 244&#160;469,82</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; 244&#160;593,89</span></p></td><td><p><span>&#8211; 124,07</span></p></td><td><p><span>&#8211; 244&#160;469,82</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&#160;%</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>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in administrative checks in respect of the aid claimed</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;999,05</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;999,05</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 administrative checks in respect of the aid claimed</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;973,79</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;973,79</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 correct calculation of the aid including administrative reductions and penalties</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;715,59</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;715,59</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 correct calculation of the aid including administrative reductions and penalties</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;418,85</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;418,85</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 performance of OTSC of sufficient quality</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;289,00</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;289,00</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 performance of crosschecks to establish eligibility of the parcel declared</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;191,26</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;191,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Weakness in the performance of OTSC of sufficient quality</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;795,75</p></td><td><p>0,00</p></td><td><p>&#8211; 37&#160;795,75</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 performance of OTSC of sufficient quality</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;280,16</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;280,16</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 BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 176&#160;663,45</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 176&#160;663,45</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&#160;%</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>BG</span></p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;095,98</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;095,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2014</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;411,71</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;411,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2015</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;564,98</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;564,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2016</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;543,97</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;543,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2017</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 51&#160;618,39</p></td><td><p>0,00</p></td><td><p>&#8211; 51&#160;618,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>competitive selection of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;896,31</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;896,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 223&#160;131,34</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 223&#160;131,34</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&#160;%</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>2014</p></td><td><p>financial errors detected by CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;044,54</p></td><td><p>&#8211; 623,96</p></td><td><p>&#8211; 1&#160;420,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>financial errors detected by CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 49&#160;706,62</p></td><td><p>0,00</p></td><td><p>&#8211; 49&#160;706,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>financial errors detected by CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;164,69</p></td><td><p>&#8211; 143,01</p></td><td><p>&#8211; 7&#160;021,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 58&#160;915,85</span></p></td><td><p><span>&#8211; 766,97</span></p></td><td><p><span>&#8211; 58&#160;148,88</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&#160;%</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>Clearance of Accounts - Financial Clearance</p></td><td><p>2017</p></td><td><p>1 error coming from substantive testing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 54&#160;828,84</p></td><td><p>0,00</p></td><td><p>&#8211; 54&#160;828,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2017</p></td><td><p>2 errors coming from substantive testing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;558,72</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;558,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Calculation of administrative reductions for late lodging</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 204,40</p></td><td><p>0,00</p></td><td><p>&#8211; 204,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Calculation of administrative reductions for late lodging</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 370,28</p></td><td><p>0,00</p></td><td><p>&#8211; 370,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Calculation of administrative reductions for late lodging</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9,09</p></td><td><p>0,00</p></td><td><p>&#8211; 9,09</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>Deficiencies in two key controls affecting certain actions OP 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 321&#160;760,21</p></td><td><p>0,00</p></td><td><p>&#8211; 321&#160;760,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Deficiencies in two key controls affecting certain actions OP 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;356,88</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;356,88</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>Deficiencies in two key controls affecting several type of actions OP 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 308&#160;998,78</p></td><td><p>0,00</p></td><td><p>&#8211; 308&#160;998,78</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>Deficiencies in two key controls affecting several type of actions OP 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;996,02</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;996,02</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>Deficiencies in two key controls affecting several types of actions in OP 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;943,95</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;943,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Deficiencies in two key controls affecting several types of actions in OP 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 368&#160;280,61</p></td><td><p>0,00</p></td><td><p>&#8211; 368&#160;280,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2017</p></td><td><p>Known errors EAGF population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;613,06</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;613,06</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>MLE</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 71&#160;516,80</p></td><td><p>&#8211; 0,23</p></td><td><p>&#8211; 71&#160;516,57</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>Non eligible cost for environmental action ES01 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 269&#160;821,58</p></td><td><p>0,00</p></td><td><p>&#8211; 269&#160;821,58</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>Non eligible cost for environmental action ES03 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 98,45</p></td><td><p>0,00</p></td><td><p>&#8211; 98,45</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>Non eligible cost for environmental action ES04 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;818,73</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;818,73</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>Non eligible cost for environmental action ES07 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;368,84</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;368,84</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>Non eligible cost for environmental action ES07 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;530,89</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;530,89</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>Non eligible cost for environmental action ES08 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;579,72</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;579,72</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>Non eligible cost for environmental action ES10 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;651,25</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;651,25</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>Non eligible cost for environmental action ES13 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;261,27</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;261,27</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>Non eligible cost for environmental action ES13 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 291&#160;953,22</p></td><td><p>0,00</p></td><td><p>&#8211; 291&#160;953,22</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>Non eligible cost for environmental action ES14 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 430,01</p></td><td><p>0,00</p></td><td><p>&#8211; 430,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Non eligible cost for environmental action ES14 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;303,49</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;303,49</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>Non eligible cost for environmental action ES16 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;206,61</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;206,61</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>Non eligible cost for environmental action ES17 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;177,46</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;177,46</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>Non eligible cost for environmental action ES17 - OP 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 462&#160;341,09</p></td><td><p>0,00</p></td><td><p>&#8211; 462&#160;341,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Quality of on-the-spot-checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;491,94</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;491,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Quality of on-the-spot-checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 51&#160;397,83</p></td><td><p>0,00</p></td><td><p>&#8211; 51&#160;397,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Quality of on-the-spot-checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;062,37</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;062,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES02</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 389&#160;305,22</p></td><td><p>0,00</p></td><td><p>&#8211; 389&#160;305,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;315,18</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;315,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES04</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;113,20</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;113,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;340,58</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;340,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 453&#160;708,92</p></td><td><p>0,00</p></td><td><p>&#8211; 453&#160;708,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 123&#160;869,40</p></td><td><p>0,00</p></td><td><p>&#8211; 123&#160;869,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 112&#160;568,54</p></td><td><p>0,00</p></td><td><p>&#8211; 112&#160;568,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 259&#160;027,07</p></td><td><p>0,00</p></td><td><p>&#8211; 259&#160;027,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 87&#160;011,45</p></td><td><p>0,00</p></td><td><p>&#8211; 87&#160;011,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;781,25</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;781,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;805,25</p></td><td><p>0,00</p></td><td><p>&#8211; 30&#160;805,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES14</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;098,76</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;098,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 135&#160;664,65</p></td><td><p>0,00</p></td><td><p>&#8211; 135&#160;664,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES16</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 43&#160;253,37</p></td><td><p>0,00</p></td><td><p>&#8211; 43&#160;253,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SFS ES17</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 254&#160;178,60</p></td><td><p>0,00</p></td><td><p>&#8211; 254&#160;178,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Small Farmers Scheme ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;594&#160;286,40</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;594&#160;286,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 6&#160;114&#160;260,23</span></p></td><td><p><span>&#8211; 0,23</span></p></td><td><p><span>&#8211; 6&#160;114&#160;260,00</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&#160;%</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>Wine - Investment</p></td><td><p>2014</p></td><td><p>administrative control weakness. Non application of Art.&#160;19 of Reg. 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;203,46</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;203,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2015</p></td><td><p>administrative control weakness. Non application of Art.&#160;19 of Reg. 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 53&#160;953,04</p></td><td><p>0,00</p></td><td><p>&#8211; 53&#160;953,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2016</p></td><td><p>administrative control weakness. Non application of Art.&#160;19 of Reg. 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;333,61</p></td><td><p>&#8211; 41&#160;120,58</p></td><td><p>&#8211; 69&#160;213,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2017</p></td><td><p>administrative control weakness. Non application of Art.&#160;19 of Reg. 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 234&#160;535,04</p></td><td><p>0,00</p></td><td><p>&#8211; 234&#160;535,04</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 scope of SMR 4 checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;735&#160;519,50</p></td><td><p>&#8211; 652&#160;058,51</p></td><td><p>&#8211; 4&#160;083&#160;460,99</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 SMR 4 checks, GAEC not achieving objective</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;401&#160;557,55</p></td><td><p>&#8211; 12&#160;509,90</p></td><td><p>&#8211; 6&#160;389&#160;047,65</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 SMR 4 checks, GAEC not achieving objective</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;130&#160;471,10</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;130&#160;471,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue sur les tests de cr&#233;ances - anomalie ou dossier non pr&#233;sent&#233;</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;626,53</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;626,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreurs tests de conformit&#233; cr&#233;ances</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 299&#160;346,32</p></td><td><p>0,00</p></td><td><p>&#8211; 299&#160;346,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Other</p></td><td><p>2016</p></td><td><p>Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>3,49 %</p></td><td><p>EUR</p></td><td><p>&#8211; 42&#160;266,97</p></td><td><p>&#8211; 22&#160;568,21</p></td><td><p>&#8211; 19&#160;698,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Temporary and exceptional support measures</p></td><td><p>2016</p></td><td><p>Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>3,49 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;608,98</p></td><td><p>&#8211; 13&#160;573,20</p></td><td><p>&#8211; 20&#160;035,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors in EAGF Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;737,00</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;737,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE EAGF 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; 2&#160;427&#160;577,79</p></td><td><p>&#8211; 1&#160;268&#160;772,69</p></td><td><p>&#8211; 1&#160;158&#160;805,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE IN EAGF Non-IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;808&#160;247,56</p></td><td><p>&#8211; 1&#160;834&#160;453,27</p></td><td><p>&#8211; 6&#160;973&#160;794,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Payment delays and irregularities</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;827&#160;821,58</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;827&#160;821,58</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 34&#160;142&#160;806,03</span></p></td><td><p><span>&#8211; 3&#160;845&#160;056,36</span></p></td><td><p><span>&#8211; 30&#160;297&#160;749,67</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&#160;%</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>Certification</p></td><td><p>2016</p></td><td><p>financial errors resulting from compliance testing and from the substantive established for EAGF non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 378&#160;466,15</p></td><td><p>&#8211; 125&#160;695,79</p></td><td><p>&#8211; 252&#160;770,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known errors established for EAGF IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;849,56</p></td><td><p>&#8211; 285,01</p></td><td><p>&#8211; 4&#160;564,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>MLE for the EAGF non-IACS population</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;231&#160;590,15</p></td><td><p>&#8211; 164&#160;655,21</p></td><td><p>&#8211; 1&#160;066&#160;934,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Most Likely Error (MLE) for the EAGF IACS population.</p><p>Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as &#8216;known errors&#8217;, as&#160;they do not meet all the conditions stipulated in Guideline No&#160;2.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;191&#160;375,64</p></td><td><p>&#8211; 3&#160;131&#160;051,66</p></td><td><p>&#8211; 6&#160;060&#160;323,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>VCS Measure 6 - CY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;106&#160;829,36</p></td><td><p>&#8211; 4&#160;949,59</p></td><td><p>&#8211; 1&#160;101&#160;879,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>VCS Measure 6 - CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 620&#160;098,02</p></td><td><p>0,00</p></td><td><p>&#8211; 620&#160;098,02</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; 12&#160;533&#160;208,88</span></p></td><td><p><span>&#8211; 3&#160;426&#160;637,26</span></p></td><td><p><span>&#8211; 9&#160;106&#160;571,62</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>2017</p></td><td><p>Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 174&#160;675,42</p></td><td><p>0,00</p></td><td><p>&#8211; 174&#160;675,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Financial audit - Overshooting</p></td><td><p>2017</p></td><td><p>Overrun of ceiling</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 155&#160;193,34</p></td><td><p>0,00</p></td><td><p>&#8211; 155&#160;193,34</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 329&#160;868,76</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 329&#160;868,76</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&#160;%</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>&#160;</p></td><td><p>Irregularities</p></td><td><p>2016</p></td><td><p>Negligence in the debt management for some irregularities</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>HUF</p></td><td><p>&#8211; 560&#160;597&#160;219,00</p></td><td><p>0,00</p></td><td><p>&#8211; 560&#160;597&#160;219,00</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>HUF</span></p></td><td><p><span>&#8211; 560&#160;597&#160;219,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 560&#160;597&#160;219,00</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&#160;%</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>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>OP 2015 - Weakness in key control &#8216;1.1 - Checks to establish the access to the aid claimed&#8217; - Soundness of estimates and aid plan.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 221&#160;515,41</p></td><td><p>0,00</p></td><td><p>&#8211; 221&#160;515,41</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>OP 2015 - Weakness in key control &#8216;1.1 - Checks to establish the access to the aid claimed&#8217; - Soundness of estimates and aid plan.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 354&#160;973,50</p></td><td><p>0,00</p></td><td><p>&#8211; 354&#160;973,50</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>OP 2016 - Weakness in key control &#8216;1.1 - Checks to establish the access to the aid claimed&#8217; - Soundness of estimates and aid plan.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 572&#160;955,52</p></td><td><p>0,00</p></td><td><p>&#8211; 572&#160;955,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2011</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 224&#160;182,53</p></td><td><p>0,00</p></td><td><p>&#8211; 224&#160;182,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2012</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 759&#160;468,11</p></td><td><p>0,00</p></td><td><p>&#8211; 759&#160;468,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;271&#160;140,33</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;271&#160;140,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2014</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;503&#160;826,13</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;503&#160;826,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2015</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;515&#160;488,76</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;515&#160;488,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2016</p></td><td><p>wide-spread irregularities affecting the competitive selection procedues</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;734&#160;102,30</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;734&#160;102,30</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 IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 8&#160;157&#160;652,59</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 8&#160;157&#160;652,59</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&#160;%</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>2017</p></td><td><p>CEB/2018/073/PL - errors in the EAGF population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 671&#160;437,45</p></td><td><p>0,00</p></td><td><p>&#8211; 671&#160;437,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>effectiveness of the/absence of effective risk factors CY2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;113&#160;458,68</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;113&#160;458,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>effectiveness of the/absence of effective risk factors CY2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;418,28</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;418,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>effectiveness of the/absence of effective risk factors CY2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 642,19</p></td><td><p>0,00</p></td><td><p>&#8211; 642,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>effectiveness of the/absence of effective risk factors CY2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;145&#160;081,96</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;145&#160;081,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>effectiveness of the/absence of effective risk factors CY2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;027,32</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;027,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2017</p></td><td><p>effectiveness of the/absence of effective risk factors FD</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 62&#160;762,45</p></td><td><p>0,00</p></td><td><p>&#8211; 62&#160;762,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2018</p></td><td><p>effectiveness of the/absence of effective risk factors FD</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 61&#160;383,50</p></td><td><p>0,00</p></td><td><p>&#8211; 61&#160;383,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;060&#160;211,83</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 5&#160;060&#160;211,83</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&#160;%</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>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/080/SK - Known error in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;782,57</p></td><td><p>&#8211; 0,65</p></td><td><p>&#8211; 19&#160;781,92</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 SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 19&#160;782,57</span></p></td><td><p><span>&#8211; 0,65</span></p></td><td><p><span>&#8211; 19&#160;781,92</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 67&#160;061&#160;095,42</span></p></td><td><p><span>&#8211; 7&#160;272&#160;585,54</span></p></td><td><p><span>&#8211; 59&#160;788&#160;509,88</span></p></td></tr><tr><td><p><span>HUF</span></p></td><td><p><span>&#8211; 560&#160;597&#160;219,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 560&#160;597&#160;219,00</span></p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>2017</p></td><td><p>CEB/2018/001/AT</p><p>Errors in the EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 47,27</p></td><td><p>0,00</p></td><td><p>&#8211; 47,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 47,27</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 47,27</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>Rural Development EAFRD measures subject to IACS</p></td><td><p>2015</p></td><td><p>M10: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;e de demande 2015 - du 8.8.2015 au 31.12.2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;522,68</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;522,68</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: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;e de demande 2015 - du 8.8.2015 au 31.12.2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;053,91</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;053,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>M10: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;e de demande 2017 - ann&#233;e financi&#232;re 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 200,25</p></td><td><p>0,00</p></td><td><p>&#8211; 200,25</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: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;445,12</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;445,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>M10: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 862,56</p></td><td><p>0,00</p></td><td><p>&#8211; 862,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>M10-M11: Qualit&#233; suffisante des contr&#244;les sur place - ann&#233;e de demande 2017 - ann&#233;e financi&#232;re&#160;2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 656&#160;898,08</p></td><td><p>0,00</p></td><td><p>&#8211; 656&#160;898,08</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-M11: Qualit&#233; suffisante des contr&#244;les sur place - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 501&#160;261,87</p></td><td><p>&#8211; 19&#160;909,38</p></td><td><p>&#8211; 481&#160;352,49</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>M10-M11: Qualit&#233; suffisante des contr&#244;les sur place - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 591&#160;934,60</p></td><td><p>0,00</p></td><td><p>&#8211; 591&#160;934,60</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>M11: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;091,54</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;091,54</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>M11: Contr&#244;les des crit&#232;res d'admissibilit&#233; - ann&#233;es de demande 2015 et 2016 - ann&#233;es financi&#232;res 2016 et 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;981,00</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;981,00</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 BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;803&#160;251,61</span></p></td><td><p><span>&#8211; 19&#160;909,38</span></p></td><td><p><span>&#8211; 1&#160;783&#160;342,23</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&#160;%</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>BG</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>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 &#8211; Paying Agency BG01 &#8211; State Fund Agriculture - Extrapolated correction</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;884&#160;875,78</p></td><td><p>&#8211; 105&#160;195,63</p></td><td><p>&#8211; 4&#160;779&#160;680,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>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 &#8211; Paying Agency BG01 &#8211; State Fund Agriculture - Extrapolated correction</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;519&#160;759,96</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;519&#160;759,96</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 13&#160;404&#160;635,74</span></p></td><td><p><span>&#8211; 105&#160;195,63</span></p></td><td><p><span>&#8211; 13&#160;299&#160;440,11</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&#160;%</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>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>M313: Deficiency in one key control - FY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 158&#160;095,58</p></td><td><p>0,00</p></td><td><p>&#8211; 158&#160;095,58</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 CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 158&#160;095,58</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 158&#160;095,58</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&#160;%</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>financial errors detected by CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 48&#160;037,60</p></td><td><p>&#8211; 34&#160;606,25</p></td><td><p>&#8211; 13&#160;431,35</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; 48&#160;037,60</span></p></td><td><p><span>&#8211; 34&#160;606,25</span></p></td><td><p><span>&#8211; 13&#160;431,35</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>DK</span></p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>Deficiencies in key controls and&#160;absences of ancillary controls&#160;-&#160;Continuation of Financial correction 3455 of audit RD3/2015/016/DK</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;636,79</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;636,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>Deficiencies in key controls and&#160;absences of ancillary controls&#160;-&#160;Continuation of Financial correction 3455 of audit RD3/2015/016/DK</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;068,66</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;068,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>Deficiencies in key controls and&#160;absences of ancillary controls&#160;-&#160;Continuation of Financial correction 3455 of audit RD3/2015/016/DK</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;643,18</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;643,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 74&#160;348,63</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 74&#160;348,63</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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 Knowledge and innovation</p></td><td><p>2017</p></td><td><p>known errors in EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 401&#160;981,04</p></td><td><p>0,00</p></td><td><p>&#8211; 401&#160;981,04</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>MLE</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;886,62</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;886,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>MLE in EAFRD population</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;548,63</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;548,63</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; 452&#160;416,29</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 452&#160;416,29</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&#160;%</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>2015</p></td><td><p>Erreur connue 5T adjacente HSIGC_32</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;516,32</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;516,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_107</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;243,89</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;243,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_111</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;776,80</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;776,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_114</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;277,33</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;277,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_117</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;595,00</p></td><td><p>&#8211; 51,90</p></td><td><p>&#8211; 2&#160;543,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_125</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;110,00</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;110,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_96</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;667,02</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;667,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test HSIGC_97</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;670,00</p></td><td><p>0,00</p></td><td><p>&#8211; 110&#160;670,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test SIGC_45</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 33,69</p></td><td><p>0,00</p></td><td><p>&#8211; 33,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur connue - test SIGC_48</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 85,08</p></td><td><p>0,00</p></td><td><p>&#8211; 85,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Erreur extrapol&#233;e - 5eme trimestre de l'EF2015 - Agence de Services et de Paiement</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;386&#160;236,30</p></td><td><p>&#8211; 4&#160;267&#160;954,16</p></td><td><p>&#8211; 6&#160;118&#160;282,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur la plus probable &#8211; 16.10.2014-15.10.2015</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 49&#160;445&#160;057,00</p></td><td><p>&#8211; 13&#160;827&#160;302,63</p></td><td><p>&#8211; 35&#160;617&#160;754,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur test de conformit&#233; avance n<span>o</span>&#160;3</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;666,80</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;666,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Erreur test de conformit&#233; n<span>o</span>&#160;21</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;000,00</p></td><td><p>0,00</p></td><td><p>&#8211; 60&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2014</p></td><td><p>Projets assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;e 2014</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;326,87</p></td><td><p>&#8211; 3,61</p></td><td><p>&#8211; 20&#160;323,26</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>Projets assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;es 2015 et 2016</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 162&#160;511,43</p></td><td><p>0,00</p></td><td><p>&#8211; 162&#160;511,43</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>Projets assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;es 2015 et 2016</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 461&#160;686,57</p></td><td><p>0,00</p></td><td><p>&#8211; 461&#160;686,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2014</p></td><td><p>Projets non assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;e 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 35&#160;958,05</p></td><td><p>&#8211; 6,38</p></td><td><p>&#8211; 35&#160;951,67</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>Projets non assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;es 2015 et 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 143&#160;907,17</p></td><td><p>0,00</p></td><td><p>&#8211; 143&#160;907,17</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>Projets non assujettis aux r&#232;gles des march&#233;s publics - Assistance Technique - ann&#233;es 2015 et 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 68&#160;193,15</p></td><td><p>0,00</p></td><td><p>&#8211; 68&#160;193,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 60&#160;963&#160;518,47</span></p></td><td><p><span>&#8211; 18&#160;095&#160;318,68</span></p></td><td><p><span>&#8211; 42&#160;868&#160;199,79</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&#160;%</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>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 260,01</p></td><td><p>&#8211; 8,67</p></td><td><p>&#8211; 251,34</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;532&#160;196,09</p></td><td><p>&#8211; 51&#160;073,21</p></td><td><p>&#8211; 1&#160;481&#160;122,88</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 348&#160;959,87</p></td><td><p>&#8211; 11&#160;632,00</p></td><td><p>&#8211; 337&#160;327,87</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;380,04</p></td><td><p>&#8211; 179,34</p></td><td><p>&#8211; 5&#160;200,70</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;499,04</p></td><td><p>&#8211; 249,97</p></td><td><p>&#8211; 7&#160;249,07</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>Deficiencies in key control &#8216;verification that public procurement procedures are in compliance with relevant procurement rules&#8217;</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 682,47</p></td><td><p>&#8211; 22,75</p></td><td><p>&#8211; 659,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Financial errors detected for the EAFRD during the certification of EAFRD FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;291,78</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;291,78</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 HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;898&#160;269,30</span></p></td><td><p><span>&#8211; 63&#160;165,94</span></p></td><td><p><span>&#8211; 1&#160;835&#160;103,36</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction&#160;%</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>2017</p></td><td><p>CEB/2018/073/PL - errors in the EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 51&#160;877,48</p></td><td><p>0,00</p></td><td><p>&#8211; 51&#160;877,48</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 51&#160;877,48</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 51&#160;877,48</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&#160;%</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 investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>The reasonableness of the costs is not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 219&#160;054,43</p></td><td><p>&#8211; 17&#160;662,44</p></td><td><p>&#8211; 201&#160;391,99</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>The reasonableness of the costs is not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 88&#160;055,91</p></td><td><p>&#8211; 5&#160;225,71</p></td><td><p>&#8211; 82&#160;830,20</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>The reasonableness of the costs is not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;221,69</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;221,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 327&#160;332,03</span></p></td><td><p><span>&#8211; 22&#160;888,15</span></p></td><td><p><span>&#8211; 304&#160;443,88</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&#160;%</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>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/080/SK - MLE in EAFRD</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;112&#160;948,58</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;112&#160;948,58</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>FY 2015 one-off SME criterea</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 739&#160;799,46</p></td><td><p>0,00</p></td><td><p>&#8211; 739&#160;799,46</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>FY 2017 one-off SME criterea</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 177&#160;375,00</p></td><td><p>0,00</p></td><td><p>&#8211; 177&#160;375,00</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 SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;030&#160;123,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 5&#160;030&#160;123,04</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 84&#160;211&#160;953,04</span></p></td><td><p><span>&#8211; 18&#160;341&#160;084,03</span></p></td><td><p><span>&#8211; 65&#160;870&#160;869,01</span></p></td></tr></tbody></table>