Document ID: 32015D0103
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>23.1.2015&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 16/33</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2015/103
of 16 January 2015
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(2015) 53)
(Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Hungarian, Italian, Lithuanian, Romanian and Spanish, texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 ( 1 ) , and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article 31 of Council Regulation (EC) No 1290/2005<a>&#160;(<span>2</span>)</a> and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2014,</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 Federal Republic of Germany, the Republic of Estonia, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of Netherlands, the Republic of Austria, Romania, and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 16 January 2015.
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 ).
ANNEX
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>GB</p></td><td><p>Financial audit &#8212; Overshooting</p></td><td><p>2012</p></td><td><p>Exceeding of financial ceiling</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;830,47</p></td><td><p>&#8211; 63&#160;830,47</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Financial audit &#8212; Late payments and payment deadlines</p></td><td><p>2012</p></td><td><p>Late payments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 273&#160;941,77</p></td><td><p>&#8211; 514&#160;631,58</p></td><td><p>240&#160;689,81</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; 337&#160;772,24</span></p></td><td><p><span>&#8211; 578&#160;462,05</span></p></td><td><p><span>240&#160;689,81</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>NL</p></td><td><p>Starch</p></td><td><p>2003</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>5&#160;295&#160;327,28</p></td><td><p>0,00</p></td><td><p>5&#160;295&#160;327,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Starch</p></td><td><p>2004</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>5&#160;424&#160;788,14</p></td><td><p>0,00</p></td><td><p>5&#160;424&#160;788,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Starch</p></td><td><p>2005</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>5&#160;871&#160;686,22</p></td><td><p>0,00</p></td><td><p>5&#160;871&#160;686,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Starch</p></td><td><p>2006</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>5&#160;973&#160;168,71</p></td><td><p>0,00</p></td><td><p>5&#160;973&#160;168,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Potato Starch</p></td><td><p>2007</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>2&#160;103&#160;632,94</p></td><td><p>0,00</p></td><td><p>2&#160;103&#160;632,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Starch (2007+)</p></td><td><p>2007</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>955&#160;503,06</p></td><td><p>0,00</p></td><td><p>955&#160;503,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Potato Starch</p></td><td><p>2008</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>2&#160;431&#160;551,73</p></td><td><p>0,00</p></td><td><p>2&#160;431&#160;551,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Starch (2007+)</p></td><td><p>2008</p></td><td><p>reimbursement following the judgement of Court of Justice in case T-16/11</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>891&#160;491,23</p></td><td><p>0,00</p></td><td><p>891&#160;491,23</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 NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>28&#160;947&#160;149,31</span></p></td><td><p><span>0,00</span></p></td><td><p><span>28&#160;947&#160;149,31</span></p></td></tr></tbody></table>
Totals by Budget Item: 05070107
<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>EUR</p></td><td><p>28&#160;609&#160;377,07</p></td><td><p>&#8211; 578&#160;462,05</p></td><td><p>29&#160;187&#160;839,12</p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>AT</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>Consolidation of alpine pasture and multiple annual instalments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 276&#160;374,35</p></td><td><p>0,00</p></td><td><p>&#8211; 276&#160;374,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>Consolidation of alpine pasture and multiple annual instalments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 293&#160;850,15</p></td><td><p>0,00</p></td><td><p>&#8211; 293&#160;850,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Consolidation of alpine pasture and multiple annual instalments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 301&#160;013,79</p></td><td><p>0,00</p></td><td><p>&#8211; 301&#160;013,79</p></td></tr><tr><td><p>AT</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2011</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 76&#160;849,71</p></td><td><p>0,00</p></td><td><p>&#8211; 76&#160;849,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>GAEC on landscape features not effectively controlled, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;484,40</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;484,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>GAEC on landscape features not effectively controlled, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;441,58</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;441,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>GAEC on landscape features not effectively controlled, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;393,70</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;393,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>No systematic follow-up of minor non-compliances, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5,14</p></td><td><p>0,00</p></td><td><p>&#8211; 5,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>No systematic follow-up of minor non-compliances, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 246,74</p></td><td><p>0,00</p></td><td><p>&#8211; 246,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>No systematic follow-up of minor non-compliances, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 755,78</p></td><td><p>0,00</p></td><td><p>&#8211; 755,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2009</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 47&#160;399,01</p></td><td><p>0,00</p></td><td><p>&#8211; 47&#160;399,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2010</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 91&#160;372,17</p></td><td><p>0,00</p></td><td><p>&#8211; 91&#160;372,17</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;130&#160;186,52</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;130&#160;186,52</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>BE</p></td><td><p>Cross Compliance</p></td><td><p>2008</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;389,17</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;389,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;856,51</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;856,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 89,72</p></td><td><p>0,00</p></td><td><p>&#8211; 89,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 527&#160;302,79</p></td><td><p>0,00</p></td><td><p>&#8211; 527&#160;302,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 568,84</p></td><td><p>0,00</p></td><td><p>&#8211; 568,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20,77</p></td><td><p>0,00</p></td><td><p>&#8211; 20,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 538&#160;273,49</p></td><td><p>0,00</p></td><td><p>&#8211; 538&#160;273,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 94,12</p></td><td><p>0,00</p></td><td><p>&#8211; 94,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 535&#160;293,19</p></td><td><p>&#8211; 794,71</p></td><td><p>&#8211; 534&#160;498,48</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 BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;606&#160;888,60</span></p></td><td><p><span>&#8211; 794,71</span></p></td><td><p><span>&#8211; 1&#160;606&#160;093,89</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>BG</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2010</p></td><td><p>ineligible restructuring measure</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;046,31</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;046,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2011</p></td><td><p>ineligible restructuring measure</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;397,90</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;397,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2012</p></td><td><p>ineligible restructuring measure</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 97&#160;089,53</p></td><td><p>0,00</p></td><td><p>&#8211; 97&#160;089,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2013</p></td><td><p>ineligible restructuring measure</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;338,19</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;338,19</p></td></tr><tr><td><p>BG</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Non-application of regulatory exclusions</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 370&#160;455,39</p></td><td><p>&#8211; 18&#160;522,77</p></td><td><p>&#8211; 351&#160;932,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Non-application of regulatory exclusions</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 381&#160;206,05</p></td><td><p>&#8211; 19&#160;060,30</p></td><td><p>&#8211; 362&#160;145,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Non-application of regulatory exclusions</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 248&#160;886,64</p></td><td><p>&#8211; 12&#160;444,33</p></td><td><p>&#8211; 236&#160;442,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Undue payments, OTSC weaknesses, insufficient control report template</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 521&#160;954,26</p></td><td><p>0,00</p></td><td><p>&#8211; 521&#160;954,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Undue payments, OTSC weaknesses, insufficient control report template</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 808&#160;560,83</p></td><td><p>0,00</p></td><td><p>&#8211; 808&#160;560,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Undue payments, OTSC weaknesses, insufficient control report template</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 995&#160;079,95</p></td><td><p>0,00</p></td><td><p>&#8211; 995&#160;079,95</p></td></tr><tr><td><p>BG</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;598&#160;952,95</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;598&#160;952,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 77&#160;724,05</p></td><td><p>0,00</p></td><td><p>&#8211; 77&#160;724,05</p></td></tr><tr><td><p>BG</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS-GIS, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;660&#160;582,12</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;660&#160;582,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;964,58</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;964,58</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 31&#160;845&#160;238,75</span></p></td><td><p><span>&#8211; 50&#160;027,40</span></p></td><td><p><span>&#8211; 31&#160;795&#160;211,35</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>CZ</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2010</p></td><td><p>non-eligible forms of protection of vineyards against wild birds</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 690&#160;350,42</p></td><td><p>0,00</p></td><td><p>&#8211; 690&#160;350,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2011</p></td><td><p>non-eligible forms of protection of vineyards against wild birds</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 865&#160;307,63</p></td><td><p>0,00</p></td><td><p>&#8211; 865&#160;307,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2012</p></td><td><p>non-eligible forms of protection of vineyards against wild birds</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 567&#160;540,99</p></td><td><p>0,00</p></td><td><p>&#8211; 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>&#8211; 2&#160;123&#160;199,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;123&#160;199,04</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>DE</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>ineligible expenditures for construction of a storage facility</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 430&#160;654,77</p></td><td><p>0,00</p></td><td><p>&#8211; 430&#160;654,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Weakness in a control on recognition criterion for producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 77&#160;966,78</p></td><td><p>0,00</p></td><td><p>&#8211; 77&#160;966,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Weakness in a control on recognition criterion for producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 153&#160;735,28</p></td><td><p>0,00</p></td><td><p>&#8211; 153&#160;735,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weakness in a control on recognition criterion for producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 70&#160;057,05</p></td><td><p>0,00</p></td><td><p>&#8211; 70&#160;057,05</p></td></tr><tr><td><p>DE</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Leniency of the sanctions for SMR7, CY 2008</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 190&#160;178,10</p></td><td><p>&#8211; 379,60</p></td><td><p>&#8211; 189&#160;798,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Leniency of the sanctions for SMR7, CY 2009</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 150&#160;339,66</p></td><td><p>&#8211; 300,08</p></td><td><p>&#8211; 150&#160;039,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Leniency of the sanctions for SMR7, CY 2010</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 158&#160;485,49</p></td><td><p>&#8211; 316,34</p></td><td><p>&#8211; 158&#160;169,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in the control of SMR7, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;929&#160;816,78</p></td><td><p>&#8211; 126,22</p></td><td><p>&#8211; 3&#160;929&#160;690,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in the control of SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;573&#160;164,56</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;573&#160;164,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in the control of SMR7, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;463&#160;572,31</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;463&#160;572,31</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 12&#160;197&#160;970,78</span></p></td><td><p><span>&#8211; 1&#160;122,24</span></p></td><td><p><span>&#8211; 12&#160;196&#160;848,54</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>EE</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 123&#160;269,50</p></td><td><p>0,00</p></td><td><p>&#8211; 123&#160;269,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1,71</p></td><td><p>0,00</p></td><td><p>&#8211; 1,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 163&#160;434,31</p></td><td><p>0,00</p></td><td><p>&#8211; 163&#160;434,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 143&#160;245,25</p></td><td><p>0,00</p></td><td><p>&#8211; 143&#160;245,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3,33</p></td><td><p>0,00</p></td><td><p>&#8211; 3,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>No control of SMR6, non-application of sanctions for the late notifications and modification of sanctions, CY2009</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;887,71</p></td><td><p>&#8211; 45,78</p></td><td><p>&#8211; 22&#160;841,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total EE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 452&#160;841,81</span></p></td><td><p><span>&#8211; 45,78</span></p></td><td><p><span>&#8211; 452&#160;796,03</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>ES</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Ineffectiveness of risk analysis</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;586&#160;250,48</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;586&#160;250,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Ineffectiveness of risk analysis</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;866&#160;977,31</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;866&#160;977,31</p></td></tr><tr><td><p>ES</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 389&#160;865,14</p></td><td><p>&#8211; 1&#160;949,33</p></td><td><p>&#8211; 387&#160;915,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 201&#160;023,75</p></td><td><p>&#8211; 1&#160;005,12</p></td><td><p>&#8211; 200&#160;018,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;290&#160;513,97</p></td><td><p>&#8211; 46&#160;452,57</p></td><td><p>&#8211; 9&#160;244&#160;061,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 445&#160;642,75</p></td><td><p>&#8211; 2&#160;228,22</p></td><td><p>&#8211; 443&#160;414,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 283&#160;917,17</p></td><td><p>&#8211; 1&#160;419,59</p></td><td><p>&#8211; 282&#160;497,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Non-compliance with the eligibility rules on permanent pasture, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;345&#160;263,99</p></td><td><p>&#8211; 51&#160;726,32</p></td><td><p>&#8211; 10&#160;293&#160;537,67</p></td></tr><tr><td><p>ES</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2007</p></td><td><p>Deficiencies in LPIS and permanent pasture, CY 2006</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;976,39</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;976,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>Deficiencies in LPIS and permanent pasture, CY 2007</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;994,65</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;994,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Deficiencies in LPIS and permanent pasture, CY 2008</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 294&#160;932,52</p></td><td><p>0,00</p></td><td><p>&#8211; 294&#160;932,52</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Leniency of the sanctioning system, CY 2008</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 580&#160;604,92</p></td><td><p>&#8211; 479,70</p></td><td><p>&#8211; 580&#160;125,22</p></td></tr><tr><td><p>ES</p></td><td><p>Clearance of Accounts &#8212; Conformity Clearance</p></td><td><p>2011</p></td><td><p>material error</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;603,55</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;603,55</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 ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 27&#160;326&#160;566,59</span></p></td><td><p><span>&#8211; 105&#160;260,85</span></p></td><td><p><span>&#8211; 27&#160;221&#160;305,74</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>FR</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2009</p></td><td><p>Correction due to partial restructuring instead of full restructuring</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 69&#160;980&#160;526,56</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;980&#160;526,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2009</p></td><td><p>Correction due to quota reduction instead of full restructuring</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;734&#160;375,00</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;734&#160;375,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Export refunds &#8212; Live animals</p></td><td><p>2010</p></td><td><p>procedures not compliant with the export refund regulations</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 94&#160;156,69</p></td><td><p>0,00</p></td><td><p>&#8211; 94&#160;156,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Export refunds &#8212; Live animals</p></td><td><p>2011</p></td><td><p>procedures not compliant with the export refund regulations</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 120&#160;146,09</p></td><td><p>0,00</p></td><td><p>&#8211; 120&#160;146,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Export refunds &#8212;Live animals</p></td><td><p>2012</p></td><td><p>procedures not compliant with the export refund regulations</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;062,27</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;062,27</p></td></tr><tr><td><p>FR</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2008</p></td><td><p>Late notifications of movement</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;685&#160;694,63</p></td><td><p>&#8211; 198&#160;428,46</p></td><td><p>&#8211; 39&#160;487&#160;266,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2009</p></td><td><p>Late notifications of movement</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;704&#160;273,69</p></td><td><p>&#8211; 208&#160;521,38</p></td><td><p>&#8211; 41&#160;495&#160;752,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2010</p></td><td><p>Late notifications of movement</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;590&#160;433,76</p></td><td><p>&#8211; 83&#160;423,53</p></td><td><p>&#8211; 41&#160;507&#160;010,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2011</p></td><td><p>Late notifications of movement</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 300&#160;981,50</p></td><td><p>&#8211; 618,22</p></td><td><p>&#8211; 300&#160;363,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2012</p></td><td><p>Late notifications of movement</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;102,74</p></td><td><p>0,00</p></td><td><p>&#8211; 41&#160;102,74</p></td></tr><tr><td><p>FR</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>Weaknesses in functioning of GIS, 1st pillar, CY2008</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;510&#160;754,83</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;510&#160;754,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in functioning of GIS, 1st pillar, CY2009</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 100&#160;407&#160;258,08</p></td><td><p>0,00</p></td><td><p>&#8211; 100&#160;407&#160;258,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in functioning of GIS, 1st pillar, CY2010</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 136&#160;794&#160;783,91</p></td><td><p>0,00</p></td><td><p>&#8211; 136&#160;794&#160;783,91</p></td></tr><tr><td><p>FR</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 137&#160;445&#160;484,49</p></td><td><p>&#8211; 51&#160;680,63</p></td><td><p>&#8211; 137&#160;393&#160;803,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg. 73/2009</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;203&#160;961,06</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;203&#160;961,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;115&#160;587,10</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;115&#160;587,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Seeds</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;946,65</p></td><td><p>&#8211; 608,31</p></td><td><p>&#8211; 39&#160;338,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;630&#160;390,11</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;630&#160;390,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg. 73/2009</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;576&#160;620,23</p></td><td><p>0,00</p></td><td><p>&#8211; 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>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 968&#160;446,88</p></td><td><p>0,01</p></td><td><p>&#8211; 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>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;597,17</p></td><td><p>0,00</p></td><td><p>&#8211; 37&#160;597,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg. 73/2009</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;914,26</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;914,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>321,53</p></td><td><p>0,00</p></td><td><p>321,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Seeds</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;004,56</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;004,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;377,43</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;377,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg. 73/2009</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;858,36</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;858,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>105,15</p></td><td><p>0,00</p></td><td><p>105,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 137&#160;992&#160;099,19</p></td><td><p>0,00</p></td><td><p>&#8211; 137&#160;992&#160;099,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg. 73/2009</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;605&#160;692,86</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;605&#160;692,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 581&#160;825,97</p></td><td><p>0,00</p></td><td><p>&#8211; 581&#160;825,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;587&#160;507,15</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;587&#160;507,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;648&#160;707,28</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;648&#160;707,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in LPIS-GIS, 1st pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 930&#160;705,93</p></td><td><p>0,00</p></td><td><p>&#8211; 930&#160;705,93</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>Exceeding of the ceiling and incorrect application of the linear reduction</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 51&#160;088&#160;369,44</p></td><td><p>0,00</p></td><td><p>&#8211; 51&#160;088&#160;369,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>Exceeding of the ceiling and incorrect application of the linear reduction</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;806&#160;974,13</p></td><td><p>0,00</p></td><td><p>&#8211; 89&#160;806&#160;974,13</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; 984&#160;274&#160;193,32</span></p></td><td><p><span>&#8211; 543&#160;280,52</span></p></td><td><p><span>&#8211; 983&#160;730&#160;912,80</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>HU</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2009</p></td><td><p>Silos in the premises</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;709&#160;400,00</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;709&#160;400,00</p></td></tr><tr><td><p>HU</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Deficient checks of eligibility of expenditure declared in aid applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 152&#160;928,36</p></td><td><p>0,00</p></td><td><p>&#8211; 152&#160;928,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Deficient checks of eligibility of expenditure declared in aid applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 182&#160;798,14</p></td><td><p>0,00</p></td><td><p>&#8211; 182&#160;798,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Deficient checks of eligibility of expenditure declared in aid applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 121&#160;313,14</p></td><td><p>0,00</p></td><td><p>&#8211; 121&#160;313,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Deficient checks of eligibility of expenditure declared in aid applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 136&#160;159,80</p></td><td><p>0,00</p></td><td><p>&#8211; 136&#160;159,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Deficient checks of eligibility of expenditure declared in aid applications</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 114&#160;906,70</p></td><td><p>0,00</p></td><td><p>&#8211; 114&#160;906,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 12&#160;417&#160;506,14</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 12&#160;417&#160;506,14</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>IT</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2007</p></td><td><p>Not correct interpretation of sugar production</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 68&#160;011&#160;872,95</p></td><td><p>0,00</p></td><td><p>&#8211; 68&#160;011&#160;872,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2008</p></td><td><p>Not correct interpretation of sugar production</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;083&#160;338,77</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;083&#160;338,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Sugar &#8212; Restructuring Fund</p></td><td><p>2009</p></td><td><p>Not correct interpretation of sugar production</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;403&#160;523,44</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;403&#160;523,44</p></td></tr><tr><td><p>IT</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2007</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;442,56</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;442,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2008</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;041,16</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;041,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2008</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;790&#160;270,50</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;790&#160;270,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2008</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;819,74</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;819,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2009</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;461,76</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;461,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2009</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;177&#160;488,95</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;177&#160;488,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2010</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;409,76</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;409,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2010</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>12&#160;880,77</p></td><td><p>0,00</p></td><td><p>12&#160;880,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2011</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;366,26</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;366,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2012</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;261,24</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;261,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2012</p></td><td><p>weaknesses in the control system concerning the citrus processing scheme and preliminary recognition</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>427,98</p></td><td><p>0,00</p></td><td><p>427,98</p></td></tr><tr><td><p>IT</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2008</p></td><td><p>Weaknesses in key controls and failure to apply sanctions</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;767&#160;966,48</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;767&#160;966,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2008</p></td><td><p>Weaknesses in key controls and failure to apply sanctions</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;653,03</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;653,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2009</p></td><td><p>Weaknesses in key controls and failure to apply sanctions</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 275&#160;541,07</p></td><td><p>0,00</p></td><td><p>&#8211; 275&#160;541,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2010</p></td><td><p>Weaknesses in key controls and failure to apply sanctions</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>3&#160;549,05</p></td><td><p>0,00</p></td><td><p>3&#160;549,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Citrus Processing</p></td><td><p>2011</p></td><td><p>Weaknesses in key controls and failure to apply sanctions</p></td><td><p>FLAT RATE</p></td><td><p>15,00 %</p></td><td><p>EUR</p></td><td><p>2&#160;290,13</p></td><td><p>0,00</p></td><td><p>2&#160;290,13</p></td></tr><tr><td><p>IT</p></td><td><p>Promotional Measures</p></td><td><p>2009</p></td><td><p>Lack of control</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 173&#160;822,13</p></td><td><p>0,00</p></td><td><p>&#8211; 173&#160;822,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2009</p></td><td><p>Late payments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 701&#160;700,28</p></td><td><p>0,00</p></td><td><p>&#8211; 701&#160;700,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2010</p></td><td><p>Late payments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 497&#160;130,75</p></td><td><p>0,00</p></td><td><p>&#8211; 497&#160;130,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2008</p></td><td><p>unauthorised extension of the programme concerning the promotion of dairy products in schools</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 103&#160;274,84</p></td><td><p>&#8211; 16&#160;388,37</p></td><td><p>&#8211; 86&#160;886,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2009</p></td><td><p>unauthorised extension of the programme concerning the promotion of dairy products in schools</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 258&#160;332,75</p></td><td><p>0,00</p></td><td><p>&#8211; 258&#160;332,75</p></td></tr><tr><td><p>IT</p></td><td><p>Financial audit &#8212; Overshooting</p></td><td><p>2010</p></td><td><p>exceeding of ceilings</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;590,84</p></td><td><p>&#8211; 9&#160;590,84</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Financial audit &#8212; Late payments and payment deadlines</p></td><td><p>2010</p></td><td><p>late payments</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;006&#160;192,72</p></td><td><p>&#8211; 4&#160;006&#160;192,72</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Sugar &#8212; Assigned Revenue</p></td><td><p>2010</p></td><td><p>sugar temporary restructuring &#8212; marketing year 08/09</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;821&#160;654,32</p></td><td><p>&#8211; 3&#160;821&#160;654,32</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk &#8212; Quota</p></td><td><p>2010</p></td><td><p>milk levies</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>193&#160;832,77</p></td><td><p>193&#160;832,77</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 IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 104&#160;955&#160;175,60</span></p></td><td><p><span>&#8211; 7&#160;659&#160;993,48</span></p></td><td><p><span>&#8211; 97&#160;295&#160;182,12</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>LT</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;381&#160;809,55</p></td><td><p>&#8211; 16&#160;050,66</p></td><td><p>&#8211; 4&#160;365&#160;758,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;406,42</p></td><td><p>&#8211; 4,81</p></td><td><p>&#8211; 2&#160;401,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 336,27</p></td><td><p>&#8211; 0,67</p></td><td><p>&#8211; 335,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;503&#160;048,25</p></td><td><p>&#8211; 19&#160;432,96</p></td><td><p>&#8211; 5&#160;483&#160;615,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;777,28</p></td><td><p>&#8211; 5,55</p></td><td><p>&#8211; 2&#160;771,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 84,89</p></td><td><p>0,00</p></td><td><p>&#8211; 84,89</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 LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 9&#160;890&#160;462,66</span></p></td><td><p><span>&#8211; 35&#160;494,65</span></p></td><td><p><span>&#8211; 9&#160;854&#160;968,01</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>RO</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;723&#160;392,19</p></td><td><p>&#8211; 2&#160;629&#160;950,76</p></td><td><p>&#8211; 58&#160;093&#160;441,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Energy Crops</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 185&#160;062,92</p></td><td><p>&#8211; 370,13</p></td><td><p>&#8211; 184&#160;692,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;561,22</p></td><td><p>&#8211; 7&#160;140,83</p></td><td><p>&#8211; 76&#160;420,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;885&#160;948,11</p></td><td><p>&#8211; 765&#160;982,00</p></td><td><p>&#8211; 34&#160;119&#160;966,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;279,67</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;279,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;498,34</p></td><td><p>&#8211; 29,00</p></td><td><p>&#8211; 14&#160;469,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Energy Crops</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23,62</p></td><td><p>&#8211; 0,05</p></td><td><p>&#8211; 23,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>6,62</p></td><td><p>0,01</p></td><td><p>6,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;874,57</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;874,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>98&#160;628,64</p></td><td><p>0,00</p></td><td><p>98&#160;628,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Energy Crops</p></td><td><p>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>6,51</p></td><td><p>0,00</p></td><td><p>6,51</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; 95&#160;874&#160;998,87</span></p></td><td><p><span>&#8211; 3&#160;403&#160;472,76</span></p></td><td><p><span>&#8211; 92&#160;471&#160;526,11</span></p></td></tr></tbody></table>
Totals by Budget Item: 6701
<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>EUR</p></td><td><p>&#8211; 1&#160;284&#160;095&#160;228,68</p></td><td><p>&#8211; 11&#160;799&#160;492,39</p></td><td><p>&#8211; 1&#160;272&#160;295&#160;736,29</p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>AT</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2011</p></td><td><p>Lack of verification of all the parcels for Agri Environment measure during the on-the-spot controls</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 172&#160;799,00</p></td><td><p>0,00</p></td><td><p>&#8211; 172&#160;799,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 172&#160;799,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 172&#160;799,00</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>BE</p></td><td><p>Cross Compliance</p></td><td><p>2008</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 132,46</p></td><td><p>0,00</p></td><td><p>&#8211; 132,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;653,95</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;653,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1,14</p></td><td><p>0,00</p></td><td><p>&#8211; 1,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;295,08</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;295,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 113,50</p></td><td><p>0,00</p></td><td><p>&#8211; 113,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24,08</p></td><td><p>0,00</p></td><td><p>&#8211; 24,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;618,32</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;618,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 319,78</p></td><td><p>0,00</p></td><td><p>&#8211; 319,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;628,40</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;628,40</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 BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 13&#160;786,71</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 13&#160;786,71</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>BG</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 578&#160;205,77</p></td><td><p>0,00</p></td><td><p>&#8211; 578&#160;205,77</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>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;056&#160;462,98</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;056&#160;462,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;261,71</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;261,71</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>2011</p></td><td><p>Weaknesses in LPIS and administrative cross-checks, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;659,78</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;659,78</p></td></tr><tr><td><p>BG</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS-GIS, RD area-based measures, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;053&#160;616,25</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;053&#160;616,25</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>2012</p></td><td><p>Weaknesses in LPIS-GIS, RD area-based measures, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>27&#160;637,25</p></td><td><p>0,00</p></td><td><p>27&#160;637,25</p></td></tr><tr><td><p>BG</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2009</p></td><td><p>deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;130&#160;931,01</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;130&#160;931,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2010</p></td><td><p>deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;900&#160;737,58</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;900&#160;737,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;805,58</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;805,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 497&#160;441,06</p></td><td><p>0,00</p></td><td><p>&#8211; 497&#160;441,06</p></td></tr><tr><td><p>BG</p></td><td><p>Rural Development EAGGF (2000-2006) &#8212; Technical Assistance</p></td><td><p>2011</p></td><td><p>non-compliance related to measure 511</p></td><td><p>ONE-OFF</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 151&#160;668,00</p></td><td><p>0,00</p></td><td><p>&#8211; 151&#160;668,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Several non-compliances related to measures M312 and M322</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;606&#160;528,94</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;606&#160;528,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Several non-compliances related to measures M312 and M322</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;401&#160;144,55</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;401&#160;144,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Several non-compliances related to measures M312 and M322</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;378&#160;829,25</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;378&#160;829,25</p></td></tr><tr><td><p>BG</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2011</p></td><td><p>Double charging of meeting costs</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 924,76</p></td><td><p>0,00</p></td><td><p>&#8211; 924,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2010</p></td><td><p>Not enough checks on eligibility of the beneficiaries</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 85&#160;150,30</p></td><td><p>0,00</p></td><td><p>&#8211; 85&#160;150,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>Not enough checks on eligibility of the beneficiaries</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 284&#160;234,10</p></td><td><p>0,00</p></td><td><p>&#8211; 284&#160;234,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>Not enough checks on eligibility of the beneficiaries</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 639&#160;466,76</p></td><td><p>0,00</p></td><td><p>&#8211; 639&#160;466,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2013</p></td><td><p>Not enough checks on eligibility of the beneficiaries</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 580&#160;221,14</p></td><td><p>0,00</p></td><td><p>&#8211; 580&#160;221,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2010</p></td><td><p>Not sufficient verification of the reasonableness of the costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 648,51</p></td><td><p>0,00</p></td><td><p>&#8211; 648,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2011</p></td><td><p>Not sufficient verification of the reasonableness of the costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;495,26</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;495,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2012</p></td><td><p>Not sufficient verification of the reasonableness of the costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;406,06</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;406,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 28&#160;397&#160;202,10</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 28&#160;397&#160;202,10</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>DE</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in the control of SMR7, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 330&#160;782,29</p></td><td><p>0,00</p></td><td><p>&#8211; 330&#160;782,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in the control of SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 322&#160;006,97</p></td><td><p>0,00</p></td><td><p>&#8211; 322&#160;006,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in the control of SMR7, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 351&#160;121,54</p></td><td><p>0,00</p></td><td><p>&#8211; 351&#160;121,54</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;003&#160;910,80</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;003&#160;910,80</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>EE</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 86&#160;527,00</p></td><td><p>0,00</p></td><td><p>&#8211; 86&#160;527,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>456,86</p></td><td><p>0,00</p></td><td><p>456,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>603,29</p></td><td><p>0,00</p></td><td><p>603,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 90&#160;866,75</p></td><td><p>0,00</p></td><td><p>&#8211; 90&#160;866,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;214,59</p></td><td><p>0,00</p></td><td><p>&#8211; 89&#160;214,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>455,76</p></td><td><p>0,00</p></td><td><p>455,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total EE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 265&#160;092,43</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 265&#160;092,43</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>ES</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2010</p></td><td><p>Weaknesses in on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;479,90</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;479,90</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>Weaknesses in on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 978&#160;849,95</p></td><td><p>0,00</p></td><td><p>&#8211; 978&#160;849,95</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>Weaknesses in on-the-spot controls</p></td><td><p>ONE-OFF</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;597,37</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;597,37</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>2011</p></td><td><p>Weaknesses in on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;720,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;720,85</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>2011</p></td><td><p>Weaknesses in on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;096&#160;710,18</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;096&#160;710,18</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>2011</p></td><td><p>Weaknesses in on-the-spot controls</p></td><td><p>ONE-OFF</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 32&#160;261,41</p></td><td><p>0,00</p></td><td><p>&#8211; 32&#160;261,41</p></td></tr><tr><td><p>ES</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2011</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;983,32</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;983,32</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>2011</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 451&#160;758,84</p></td><td><p>0,00</p></td><td><p>&#8211; 451&#160;758,84</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>2012</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>3,22</p></td><td><p>0,00</p></td><td><p>3,22</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>2012</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>268,60</p></td><td><p>0,00</p></td><td><p>268,60</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>2013</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;372,70</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;372,70</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>2013</p></td><td><p>On-the-spot control weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 601&#160;583,12</p></td><td><p>0,00</p></td><td><p>&#8211; 601&#160;583,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;221&#160;045,82</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;221&#160;045,82</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>FR</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2009</p></td><td><p>Weaknesses in functioning of GIS, 2nd pillar, CY2008</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;456&#160;604,50</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;456&#160;604,50</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>Weaknesses in functioning of GIS, 2nd pillar, CY2009</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;193&#160;248,79</p></td><td><p>&#8211; 14&#160;486&#160;350,16</p></td><td><p>&#8211; 1&#160;706&#160;898,63</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>2011</p></td><td><p>Weaknesses in functioning of GIS, 2nd pillar, CY2010</p></td><td><p>ONE-OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;491&#160;684,44</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;491&#160;684,44</p></td></tr><tr><td><p>FR</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS-GIS, 2nd pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;299&#160;553,84</p></td><td><p>&#8211; 6&#160;146&#160;925,42</p></td><td><p>&#8211; 1&#160;152&#160;628,42</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>2012</p></td><td><p>Weaknesses in LPIS-GIS, 2nd pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;946&#160;695,98</p></td><td><p>&#8211; 62&#160;851,32</p></td><td><p>&#8211; 6&#160;883&#160;844,66</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>2013</p></td><td><p>Weaknesses in LPIS-GIS, 2nd pillar, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;046,89</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;046,89</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>2012</p></td><td><p>Weaknesses in LPIS-GIS, 2nd pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;455&#160;428,10</p></td><td><p>&#8211; 11&#160;315,10</p></td><td><p>&#8211; 4&#160;444&#160;113,00</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>2013</p></td><td><p>Weaknesses in LPIS-GIS, 2nd pillar, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;185&#160;646,07</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;185&#160;646,07</p></td></tr><tr><td><p>FR</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Checks on subsidised loans not efficient enough (destroyed files)</p></td><td><p>EXTRAPOLATED</p></td><td><p>2,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 450&#160;688,26</p></td><td><p>0,00</p></td><td><p>&#8211; 450&#160;688,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Checks on subsidised loans not efficient enough (destroyed files)</p></td><td><p>EXTRAPOLATED</p></td><td><p>2,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 450&#160;688,26</p></td><td><p>0,00</p></td><td><p>&#8211; 450&#160;688,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Checks on subsidised loans not efficient enough (too late audits at banks)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 200&#160;489,14</p></td><td><p>0,00</p></td><td><p>&#8211; 200&#160;489,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Checks on subsidised loans not efficient enough (too late audits at banks)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 67&#160;364,26</p></td><td><p>0,00</p></td><td><p>&#8211; 67&#160;364,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Checks on subsidised loans not efficient enough (too late audits at banks)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 283&#160;029,20</p></td><td><p>0,00</p></td><td><p>&#8211; 283&#160;029,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Checks on subsidised loans not efficient enough (too late audits at banks)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 97&#160;146,22</p></td><td><p>0,00</p></td><td><p>&#8211; 97&#160;146,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Checks on subsidised loans not efficient enough (incorrect database)</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 941&#160;086,34</p></td><td><p>0,00</p></td><td><p>&#8211; 941&#160;086,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Checks on subsidised loans not efficient enough (incorrect database)</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 496&#160;893,06</p></td><td><p>0,00</p></td><td><p>&#8211; 496&#160;893,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Checks on subsidised loans not efficient enough (incorrect database)</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 463&#160;037,93</p></td><td><p>0,00</p></td><td><p>&#8211; 463&#160;037,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Checks on subsidised loans not efficient enough (incorrect database)</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 711&#160;789,53</p></td><td><p>0,00</p></td><td><p>&#8211; 711&#160;789,53</p></td></tr><tr><td><p>FR</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2010</p></td><td><p>lack of procedure to increase on-the-spot checks in case of significant irregularities</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;593&#160;202,58</p></td><td><p>&#8211; 338,82</p></td><td><p>&#8211; 1&#160;592&#160;863,76</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>lack of procedure to increase on-the-spot checks in case of significant irregularities</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;599&#160;169,32</p></td><td><p>&#8211; 14&#160;045,11</p></td><td><p>&#8211; 22&#160;585&#160;124,21</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>2011</p></td><td><p>lack of procedure to increase on-the-spot checks in case of significant irregularities</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;086&#160;278,69</p></td><td><p>&#8211; 66,59</p></td><td><p>&#8211; 2&#160;086&#160;212,10</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>2011</p></td><td><p>lack of procedure to increase on-the-spot checks in case of significant irregularities</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;979&#160;022,05</p></td><td><p>&#8211; 3,78</p></td><td><p>&#8211; 8&#160;979&#160;018,27</p></td></tr><tr><td><p>FR</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2010</p></td><td><p>lack of verification of the livestock density calculation during the on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 208&#160;364,56</p></td><td><p>0,00</p></td><td><p>&#8211; 208&#160;364,56</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>2011</p></td><td><p>lack of verification of the livestock density calculation during the on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 140&#160;966,63</p></td><td><p>0,00</p></td><td><p>&#8211; 140&#160;966,63</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>2012</p></td><td><p>lack of verification of the livestock density calculation during the on-the-spot controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 395&#160;152,92</p></td><td><p>0,00</p></td><td><p>&#8211; 395&#160;152,92</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; 115&#160;213&#160;277,56</span></p></td><td><p><span>&#8211; 20&#160;721&#160;896,30</span></p></td><td><p><span>&#8211; 94&#160;491&#160;381,26</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>LT</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2008</p></td><td><p>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;478&#160;818,01</p></td><td><p>&#8211; 200&#160;608,66</p></td><td><p>&#8211; 1&#160;278&#160;209,35</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>2009</p></td><td><p>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 347,40</p></td><td><p>0,00</p></td><td><p>&#8211; 347,40</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>shortcomings in LPIS-GIS, CY2007</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>4&#160;533,21</p></td><td><p>0,00</p></td><td><p>4&#160;533,21</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>2009</p></td><td><p>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;290&#160;292,11</p></td><td><p>&#8211; 1&#160;030&#160;733,22</p></td><td><p>&#8211; 1&#160;259&#160;558,89</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>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;145&#160;968,82</p></td><td><p>&#8211; 1&#160;143&#160;299,68</p></td><td><p>&#8211; 2&#160;669,14</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>2011</p></td><td><p>shortcomings in LPIS-GIS, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;519,76</p></td><td><p>0,00</p></td><td><p>1&#160;519,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;909&#160;373,37</span></p></td><td><p><span>&#8211; 2&#160;374&#160;641,56</span></p></td><td><p><span>&#8211; 2&#160;534&#160;731,81</span></p></td></tr><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p>RO</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;850&#160;154,78</p></td><td><p>&#8211; 6&#160;418&#160;693,16</p></td><td><p>&#8211; 16&#160;431&#160;461,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;507&#160;107,30</p></td><td><p>&#8211; 1&#160;459&#160;929,21</p></td><td><p>&#8211; 7&#160;047&#160;178,09</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>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;471&#160;514,97</p></td><td><p>&#8211; 2&#160;311&#160;644,65</p></td><td><p>&#8211; 11&#160;159&#160;870,32</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>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 129&#160;773,68</p></td><td><p>481,74</p></td><td><p>&#8211; 130&#160;255,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>10&#160;435,76</p></td><td><p>0,00</p></td><td><p>10&#160;435,76</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>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;924&#160;121,26</p></td><td><p>&#8211; 330&#160;203,99</p></td><td><p>&#8211; 1&#160;593&#160;917,27</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>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>394&#160;552,63</p></td><td><p>0,00</p></td><td><p>394&#160;552,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Complement to direct payment (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in the administrative cross-checks and on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>60&#160;445,30</p></td><td><p>0,00</p></td><td><p>60&#160;445,30</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 RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 46&#160;417&#160;238,30</span></p></td><td><p><span>&#8211; 10&#160;519&#160;989,27</span></p></td><td><p><span>&#8211; 35&#160;897&#160;249,03</span></p></td></tr></tbody></table>
Totals by Budget Item: 6711
<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>EUR</p></td><td><p>&#8211; 199&#160;613&#160;726,09</p></td><td><p>&#8211; 33&#160;616&#160;527,13</p></td><td><p>&#8211; 165&#160;997&#160;198,96</p></td></tr></tbody></table>