Document ID: 32020D0859
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>19.6.2020&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 195/59</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2020/859
of 16 June 2020
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(2020) 3609)
(Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian 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 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, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission&#8217;s written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>2</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2020,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 16 June 2020.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2020)2639588.
ANNEX
Decision: 63
Budget Item: 05040501
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2016</p></td><td><p>Reimbursement linked to FC published in ad hoc decision 62</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>150&#160;000,00</p></td><td><p>0,00</p></td><td><p>150&#160;000,00</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>150&#160;000,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>150&#160;000,00</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>150&#160;000,00</p></td><td><p>0,00</p></td><td><p>150&#160;000,00</p></td></tr></tbody></table>
Budget Item: 05046001
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Reimbursement following judgment in case T-509/18</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>144&#160;617,10</p></td><td><p>0,00</p></td><td><p>144&#160;617,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Reimbursement following judgment in case T-509/18</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>6&#160;499,55</p></td><td><p>0,00</p></td><td><p>6&#160;499,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Reimbursement following judgment in case T-8/20</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>14&#160;191,54</p></td><td><p>0,00</p></td><td><p>14&#160;191,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Reimbursement following judgment in case T-8/20</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>15&#160;511,62</p></td><td><p>0,00</p></td><td><p>15&#160;511,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2019</p></td><td><p>Reimbursement following judgment in case T-8/20</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>5&#160;405,86</p></td><td><p>0,00</p></td><td><p>5&#160;405,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>186&#160;225,67</span></p></td><td><p><span>0,00</span></p></td><td><p><span>186&#160;225,67</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2017</p></td><td><p>Reimbursement linked to FC published in ad hoc decision 62</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>53&#160;750,00</p></td><td><p>0,00</p></td><td><p>53&#160;750,00</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>53&#160;750,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>53&#160;750,00</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>239&#160;975,67</p></td><td><p>0,00</p></td><td><p>239&#160;975,67</p></td></tr></tbody></table>
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-287/16RENV</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>9&#160;601&#160;619,00</p></td><td><p>0,00</p></td><td><p>9&#160;601&#160;619,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>9&#160;601&#160;619,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>9&#160;601&#160;619,00</span></p></td></tr><tr><td><p><span>BG</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and reimbursement due to double recovery</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>238&#160;474,09</p></td><td><p>0,00</p></td><td><p>238&#160;474,09</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>238&#160;474,09</span></p></td><td><p><span>0,00</span></p></td><td><p><span>238&#160;474,09</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case C-252/18P</p></td><td><p>FLAT RATE</p></td><td><p>25,00%</p></td><td><p>EUR</p></td><td><p>85&#160;534&#160;291,54</p></td><td><p>10&#160;905&#160;970,63</p></td><td><p>74&#160;628&#160;320,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case C-252/18P</p></td><td><p>FLAT RATE</p></td><td><p>25,00%</p></td><td><p>EUR</p></td><td><p>96&#160;766&#160;888,08</p></td><td><p>0,00</p></td><td><p>96&#160;766&#160;888,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case C-252/18P</p></td><td><p>FLAT RATE</p></td><td><p>25,00%</p></td><td><p>EUR</p></td><td><p>97&#160;222&#160;743,23</p></td><td><p>0,00</p></td><td><p>97&#160;222&#160;743,23</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 GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>279&#160;523&#160;922,85</span></p></td><td><p><span>10&#160;905&#160;970,63</span></p></td><td><p><span>268&#160;617&#160;952,22</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>289&#160;364&#160;015,94</p></td><td><p>10&#160;905&#160;970,63</p></td><td><p>278&#160;458&#160;045,31</p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BG</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Non-respect of the payment deadlines for the School Fruit Scheme- EAGF NIACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;101&#160;055,76</p></td><td><p>0,00</p></td><td><p>-&#160;101&#160;055,76</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;101&#160;055,76</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;101&#160;055,76</span></p></td></tr><tr><td><p><span>CY</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening payment CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;589,93</p></td><td><p>0,00</p></td><td><p>-1&#160;589,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016/ Performance of on-the-spot checks of sufficient quantity</p><p>CY 2015 -2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-78&#160;945,58</p></td><td><p>0,00</p></td><td><p>-78&#160;945,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017/ Performance of on-the-spot checks to the sufficient number</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-39&#160;360,36</p></td><td><p>0,00</p></td><td><p>-39&#160;360,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>SAPS 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;529,16</p></td><td><p>0,00</p></td><td><p>-1&#160;529,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>SAPS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016 - recoveries covering CY 2012 -2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;163&#160;717,35</p></td><td><p>0,00</p></td><td><p>-&#160;163&#160;717,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>SAPS/ Correct calculation of the aid including administrative reductions and penalties CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;895,31</p></td><td><p>0,00</p></td><td><p>-8&#160;895,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support Area Based</p></td><td><p>2017</p></td><td><p>VCS/ Performance of on-the-spot checks of sufficient quality-Targeting risky farmers in the risk analysis CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-53&#160;690,80</p></td><td><p>0,00</p></td><td><p>-53&#160;690,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>YFS CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-67,36</p></td><td><p>0,00</p></td><td><p>-67,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2015- 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;957,20</p></td><td><p>0,00</p></td><td><p>-5&#160;957,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;254,37</p></td><td><p>0,00</p></td><td><p>-3&#160;254,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CY:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;357&#160;007,42</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;357&#160;007,42</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Differences in debts' reconciliation EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;146,65</p></td><td><p>0,00</p></td><td><p>-4&#160;146,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>individual errors EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;417,87</p></td><td><p>0,00</p></td><td><p>-11&#160;417,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Individual errors EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-37&#160;171,51</p></td><td><p>0,00</p></td><td><p>-37&#160;171,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;237&#160;834,00</p></td><td><p>0,00</p></td><td><p>-&#160;237&#160;834,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;199&#160;169,67</p></td><td><p>0,00</p></td><td><p>-&#160;199&#160;169,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;230&#160;772,68</p></td><td><p>0,00</p></td><td><p>-&#160;230&#160;772,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;922&#160;065,48</p></td><td><p>0,00</p></td><td><p>-1&#160;922&#160;065,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;875&#160;440,40</p></td><td><p>0,00</p></td><td><p>-1&#160;875&#160;440,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;062&#160;847,13</p></td><td><p>0,00</p></td><td><p>-2&#160;062&#160;847,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;623&#160;115,28</p></td><td><p>0,00</p></td><td><p>-&#160;623&#160;115,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;307&#160;953,88</p></td><td><p>0,00</p></td><td><p>-&#160;307&#160;953,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;265&#160;285,50</p></td><td><p>0,00</p></td><td><p>-&#160;265&#160;285,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;265&#160;671,21</p></td><td><p>0,00</p></td><td><p>-&#160;265&#160;671,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;191&#160;654,52</p></td><td><p>0,00</p></td><td><p>-&#160;191&#160;654,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;145&#160;382,85</p></td><td><p>0,00</p></td><td><p>-&#160;145&#160;382,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;169&#160;907,04</p></td><td><p>0,00</p></td><td><p>-&#160;169&#160;907,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;145&#160;885,59</p></td><td><p>0,00</p></td><td><p>-&#160;145&#160;885,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;210&#160;445,12</p></td><td><p>0,00</p></td><td><p>-&#160;210&#160;445,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;698&#160;756,67</p></td><td><p>0,00</p></td><td><p>-&#160;698&#160;756,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;594&#160;052,90</p></td><td><p>0,00</p></td><td><p>-&#160;594&#160;052,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;772&#160;251,64</p></td><td><p>0,00</p></td><td><p>-&#160;772&#160;251,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-78&#160;901,22</p></td><td><p>0,00</p></td><td><p>-78&#160;901,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-80&#160;472,43</p></td><td><p>0,00</p></td><td><p>-80&#160;472,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;123&#160;593,45</p></td><td><p>0,00</p></td><td><p>-&#160;123&#160;593,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-38&#160;315,22</p></td><td><p>0,00</p></td><td><p>-38&#160;315,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-32&#160;740,70</p></td><td><p>0,00</p></td><td><p>-32&#160;740,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-91&#160;094,37</p></td><td><p>0,00</p></td><td><p>-91&#160;094,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;476&#160;321,83</p></td><td><p>0,00</p></td><td><p>-&#160;476&#160;321,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;419&#160;481,87</p></td><td><p>0,00</p></td><td><p>-&#160;419&#160;481,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;625&#160;786,66</p></td><td><p>0,00</p></td><td><p>-&#160;625&#160;786,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-51&#160;576,26</p></td><td><p>0,00</p></td><td><p>-51&#160;576,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-68&#160;342,32</p></td><td><p>0,00</p></td><td><p>-68&#160;342,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;311,13</p></td><td><p>0,00</p></td><td><p>-21&#160;311,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;175&#160;037,41</p></td><td><p>0,00</p></td><td><p>-&#160;175&#160;037,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-81&#160;608,02</p></td><td><p>0,00</p></td><td><p>-81&#160;608,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-70&#160;608,02</p></td><td><p>0,00</p></td><td><p>-70&#160;608,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;298&#160;783,54</p></td><td><p>0,00</p></td><td><p>-&#160;298&#160;783,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;263&#160;146,73</p></td><td><p>0,00</p></td><td><p>-&#160;263&#160;146,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;340&#160;159,42</p></td><td><p>0,00</p></td><td><p>-&#160;340&#160;159,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;986&#160;326,13</p></td><td><p>0,00</p></td><td><p>-&#160;986&#160;326,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;007&#160;155,07</p></td><td><p>0,00</p></td><td><p>-1&#160;007&#160;155,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;390&#160;814,84</p></td><td><p>0,00</p></td><td><p>-1&#160;390&#160;814,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;010,17</p></td><td><p>0,00</p></td><td><p>-2&#160;010,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;900,10</p></td><td><p>0,00</p></td><td><p>-36&#160;900,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-70&#160;969,46</p></td><td><p>0,00</p></td><td><p>-70&#160;969,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-17&#160;802&#160;683,96</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-17&#160;802&#160;683,96</span></p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;710,15</p></td><td><p>0,00</p></td><td><p>-15&#160;710,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-15&#160;710,15</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-15&#160;710,15</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Wine - Investment</p></td><td><p>2016</p></td><td><p>absence of control over the reasonability of costs for investments 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-60&#160;287,43</p></td><td><p>0,00</p></td><td><p>-60&#160;287,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2017</p></td><td><p>absence of control over the reasonability of costs for investments 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-46&#160;018,71</p></td><td><p>-14&#160;713,79</p></td><td><p>-31&#160;304,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2018</p></td><td><p>absence of control over the reasonability of costs for investments 2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-14&#160;789,48</p></td><td><p>0,00</p></td><td><p>-14&#160;789,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2016</p></td><td><p>actions paid but not approved</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-94&#160;864,95</p></td><td><p>0,00</p></td><td><p>-94&#160;864,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Investment</p></td><td><p>2017</p></td><td><p>actions paid but not approved</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-51&#160;221,90</p></td><td><p>-&#160;818,87</p></td><td><p>-50&#160;403,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2017</p></td><td><p>Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;417,16</p></td><td><p>0,00</p></td><td><p>-&#160;417,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;785&#160;899,42</p></td><td><p>0,00</p></td><td><p>-&#160;785&#160;899,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>material errors found by the CB, EAGF IACs</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-50&#160;588,85</p></td><td><p>-&#160;202,07</p></td><td><p>-50&#160;386,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Material errors found by the CB, EAGF non-IACs</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;186&#160;869,74</p></td><td><p>-40,46</p></td><td><p>-1&#160;186&#160;829,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-2&#160;290&#160;957,64</span></p></td><td><p><span>-15&#160;775,19</span></p></td><td><p><span>-2&#160;275&#160;182,45</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2017</p></td><td><p>Erreurs 'Structurations de l&#8217;&#233;levage'</p><p>Erreurs 'Aides aux r&#233;seaux de r&#233;f&#233;rence'</p><p>Cr&#233;ances</p><p>Aide &#224; la production de bananes</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-99&#160;395,58</p></td><td><p>0,00</p></td><td><p>-99&#160;395,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Known error in Payment Delays (except for School Milk &amp; fruit and generic promotion)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;816&#160;419,70</p></td><td><p>-47&#160;234,63</p></td><td><p>-12&#160;769&#160;185,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Known error in Payment Delays for Fruit School</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;825&#160;143,89</p></td><td><p>-15&#160;376,27</p></td><td><p>-&#160;809&#160;767,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Known errors in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-91&#160;787,23</p></td><td><p>-&#160;675,88</p></td><td><p>-91&#160;111,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Known errors in EAGF Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;695&#160;695,49</p></td><td><p>-5&#160;159,98</p></td><td><p>-&#160;690&#160;535,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Known errors in Payment Delays (only for school Milk and generic promotion)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;736&#160;528,82</p></td><td><p>0,00</p></td><td><p>-1&#160;736&#160;528,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Known errors in receivables</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-83&#160;825,14</p></td><td><p>0,00</p></td><td><p>-83&#160;825,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>MLE in EAGF Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7&#160;947&#160;694,73</p></td><td><p>-31&#160;464,66</p></td><td><p>-7&#160;916&#160;230,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-24&#160;296&#160;490,58</span></p></td><td><p><span>-99&#160;911,42</span></p></td><td><p><span>-24&#160;196&#160;579,16</span></p></td></tr><tr><td><p><span>GB</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;160&#160;580,94</p></td><td><p>-7,11</p></td><td><p>-&#160;160&#160;573,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2019/050/GB - Non-respect of payment deadlines CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7&#160;340&#160;707,35</p></td><td><p>-7&#160;340&#160;707,35</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Financial errors in substantive testing for EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;366,25</p></td><td><p>0,00</p></td><td><p>-8&#160;366,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2017</p></td><td><p>Reductions due to non-respect of payment deadlines</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-27&#160;947&#160;326,00</p></td><td><p>-27&#160;947&#160;326,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Reductions due to non-respect of payment deadlines(2)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;474&#160;766,26</p></td><td><p>-1&#160;474&#160;766,26</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-36&#160;931&#160;746,80</span></p></td><td><p><span>-36&#160;762&#160;806,72</span></p></td><td><p><span>-&#160;168&#160;940,08</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Financial errors EAGF IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;286,82</p></td><td><p>0,00</p></td><td><p>-&#160;286,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Financial errors identified by the Certification Body EAGF NIACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;342,65</p></td><td><p>0,00</p></td><td><p>-1&#160;342,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;629,47</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;629,47</span></p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Debts EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;370&#160;634,10</p></td><td><p>0,00</p></td><td><p>-&#160;370&#160;634,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>P-STO reimbursement</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>38,20</p></td><td><p>0,00</p></td><td><p>38,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;370&#160;595,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;370&#160;595,90</span></p></td></tr><tr><td><p><span>NL</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Known and random errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;654,23</p></td><td><p>0,00</p></td><td><p>-24&#160;654,23</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>-24&#160;654,23</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-24&#160;654,23</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;336&#160;496,14</p></td><td><p>0,00</p></td><td><p>-&#160;336&#160;496,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;282&#160;691,64</p></td><td><p>0,00</p></td><td><p>-&#160;282&#160;691,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;619&#160;187,78</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;619&#160;187,78</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>CY 2016 VCS all Area measures incorrect calculation of payment/ sanctions</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;259&#160;429,31</p></td><td><p>0,00</p></td><td><p>-2&#160;259&#160;429,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>CY 2017 VCS all Area measures incorrect calculation of payment/ sanctions</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;469&#160;759,19</p></td><td><p>0,00</p></td><td><p>-&#160;469&#160;759,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2018</p></td><td><p>Financial discipline CY 2015-2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-&#160;325&#160;847,93</p></td><td><p>0,00</p></td><td><p>-&#160;325&#160;847,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Increase OTSC Greening ,</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-35&#160;284,55</p></td><td><p>0,00</p></td><td><p>-35&#160;284,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Increase OTSC SAPS 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;395&#160;906,41</p></td><td><p>0,00</p></td><td><p>-1&#160;395&#160;906,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Increase OTSC SFS 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-87&#160;863,60</p></td><td><p>0,00</p></td><td><p>-87&#160;863,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Increase OTSC SFS 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;470&#160;037,99</p></td><td><p>0,00</p></td><td><p>-1&#160;470&#160;037,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Increase OTSC VCS 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;183,58</p></td><td><p>0,00</p></td><td><p>-24&#160;183,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Increase OTSC YFS 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;817,99</p></td><td><p>0,00</p></td><td><p>-13&#160;817,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Known error CB - VCS M12 CY2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;263&#160;877,30</p></td><td><p>0,00</p></td><td><p>-&#160;263&#160;877,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Known error CB - VCS M12 CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;222&#160;049,28</p></td><td><p>0,00</p></td><td><p>-&#160;222&#160;049,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Known error CB - VCS M12 CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-77&#160;146,10</p></td><td><p>0,00</p></td><td><p>-77&#160;146,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Known errors IACS excl. VCS M12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-16&#160;250,94</p></td><td><p>0,00</p></td><td><p>-16&#160;250,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>School fruit scheme (control statistics)</p></td><td><p>2017</p></td><td><p>Known errors NON-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8,86</p></td><td><p>0,00</p></td><td><p>-8,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Late update LPIS 2015 - VCS area</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-61&#160;035,03</p></td><td><p>0,00</p></td><td><p>-61&#160;035,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support Area Based</p></td><td><p>2017</p></td><td><p>Late update LPIS 2016 - VCS area</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;577,04</p></td><td><p>0,00</p></td><td><p>-21&#160;577,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>LLF versus Grassland not properly identified 2015</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-5&#160;523&#160;352,04</p></td><td><p>0,00</p></td><td><p>-5&#160;523&#160;352,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>LLF versus Grassland not properly identified 2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-6&#160;134&#160;457,64</p></td><td><p>0,00</p></td><td><p>-6&#160;134&#160;457,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>LPIS update late 2015 incl. non recovery for previous years</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-16&#160;623&#160;278,26</p></td><td><p>0,00</p></td><td><p>-16&#160;623&#160;278,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>LPIS update late 2016 incl. non recovery for previous years</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;040&#160;111,37</p></td><td><p>0,00</p></td><td><p>-17&#160;040&#160;111,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Quality of OTSC 2015</p><p>control of greening</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-72&#160;476,29</p></td><td><p>0,00</p></td><td><p>-72&#160;476,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Quality of OTSC 2015</p><p>eligibility of parcels &amp; no geospatial cut-off</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;536&#160;442,75</p></td><td><p>0,00</p></td><td><p>-6&#160;536&#160;442,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Quality of OTSC 2015</p><p>eligibility of parcels &amp; no geospatial cut-off - VCS area</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;101&#160;260,35</p></td><td><p>0,00</p></td><td><p>-&#160;101&#160;260,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Quality of OTSC 2016</p><p>control of greening</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-40&#160;058,24</p></td><td><p>0,00</p></td><td><p>-40&#160;058,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Quality of OTSC 2016</p><p>eligibility of parcels &amp; no geospatial cut-off</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;725&#160;707,01</p></td><td><p>0,00</p></td><td><p>-11&#160;725&#160;707,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support Area Based</p></td><td><p>2017</p></td><td><p>Quality of OTSC 2016</p><p>eligibility of parcels &amp; no geospatial cut-off - VCS area</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;773&#160;248,39</p></td><td><p>0,00</p></td><td><p>-&#160;773&#160;248,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-71&#160;314&#160;467,44</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-71&#160;314&#160;467,44</span></p></td></tr><tr><td><p><span>SI</span></p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;109,54</p></td><td><p>0,00</p></td><td><p>-1&#160;109,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;419,96</p></td><td><p>0,00</p></td><td><p>-&#160;419,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;193,78</p></td><td><p>0,00</p></td><td><p>-&#160;193,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;723,28</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;723,28</span></p></td></tr><tr><td><p><span>SK</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>error in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;850,61</p></td><td><p>0,00</p></td><td><p>-15&#160;850,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-15&#160;850,61</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-15&#160;850,61</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-154&#160;143&#160;761,02</p></td><td><p>-36&#160;878&#160;493,33</p></td><td><p>-117&#160;265&#160;267,69</p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BG</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>EAFRD IACS financial correction for MLE FY2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;826&#160;962,26</p></td><td><p>-&#160;141&#160;780,04</p></td><td><p>-&#160;685&#160;182,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2016</p></td><td><p>Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;750,20</p></td><td><p>-75,67</p></td><td><p>-4&#160;674,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;326,42</p></td><td><p>-10,04</p></td><td><p>-3&#160;316,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Financial correction for MLE EAFRD NIACS FY2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;288&#160;760,47</p></td><td><p>0,00</p></td><td><p>-1&#160;288&#160;760,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M121 - reasonableness of costs (10% evaluation committee)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-49&#160;000,39</p></td><td><p>0,00</p></td><td><p>-49&#160;000,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M121 - reasonableness of costs (5% direct purchase)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-87,74</p></td><td><p>0,00</p></td><td><p>-87,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M123 - reasonableness of costs (15% evaluation committee)</p></td><td><p>FLAT RATE</p></td><td><p>15,00%</p></td><td><p>EUR</p></td><td><p>-77&#160;487,59</p></td><td><p>0,00</p></td><td><p>-77&#160;487,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M123 - reasonableness of costs (5% direct purchase)</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;405,20</p></td><td><p>0,00</p></td><td><p>-&#160;405,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>M311 - reasonableness of costs (5% direct purchase)</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;130,50</p></td><td><p>0,00</p></td><td><p>-&#160;130,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>M312 - reasonableness of costs (10% evaluation committee)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-13&#160;347,56</p></td><td><p>0,00</p></td><td><p>-13&#160;347,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>M312 - reasonableness of costs (5% direct purchase)</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-1&#160;679,09</p></td><td><p>0,00</p></td><td><p>-1&#160;679,09</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>-2&#160;265&#160;937,42</span></p></td><td><p><span>-&#160;141&#160;865,75</span></p></td><td><p><span>-2&#160;124&#160;071,67</span></p></td></tr><tr><td><p><span>CY</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>EAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;862,71</p></td><td><p>0,00</p></td><td><p>-&#160;862,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CY:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;862,71</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;862,71</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Differences in debts' reconciliation EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;609,48</p></td><td><p>0,00</p></td><td><p>-5&#160;609,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2018</p></td><td><p>financial clearance 2018 - Errors in samples</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;068,95</p></td><td><p>0,00</p></td><td><p>-2&#160;068,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2018</p></td><td><p>financial clearance 2018 - Errors in samples</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;675,19</p></td><td><p>0,00</p></td><td><p>-36&#160;675,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>individual errors EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-41&#160;861,90</p></td><td><p>0,00</p></td><td><p>-41&#160;861,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Individual errors EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-43&#160;440,35</p></td><td><p>0,00</p></td><td><p>-43&#160;440,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;129&#160;655,87</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;129&#160;655,87</span></p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>MLE for EAFRD above materiality</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;104&#160;531,21</p></td><td><p>-1&#160;466,19</p></td><td><p>-&#160;103&#160;065,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;104&#160;531,21</span></p></td><td><p><span>-1&#160;466,19</span></p></td><td><p><span>-&#160;103&#160;065,02</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>5% correction on M4.2 - deficiency in the Key Control &#8220;Appropriate evaluation of the reasonableness of costs&#8220;.</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;114&#160;165,67</p></td><td><p>-&#160;664,42</p></td><td><p>-&#160;113&#160;501,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>5% correction on M4.2 - deficiency in the Key Control &#8220;Appropriate evaluation of the reasonableness of costs&#8220;.</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;131&#160;669,04</p></td><td><p>-&#160;448,30</p></td><td><p>-&#160;131&#160;220,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>5% correction on M4.2 - deficiency in the Key Control &#8220;Appropriate evaluation of the reasonableness of costs&#8220;.</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;311&#160;351,53</p></td><td><p>0,00</p></td><td><p>-&#160;311&#160;351,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;455,90</p></td><td><p>0,00</p></td><td><p>-&#160;455,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>Irregular amounts - individual beneficiary audited in DAS PF/7915/2016)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;210&#160;283,49</p></td><td><p>0,00</p></td><td><p>-&#160;210&#160;283,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-&#160;311&#160;018,95</p></td><td><p>-5&#160;552,12</p></td><td><p>-&#160;305&#160;466,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-&#160;153&#160;806,87</p></td><td><p>-11,66</p></td><td><p>-&#160;153&#160;795,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;232&#160;751,45</span></p></td><td><p><span>-6&#160;676,50</span></p></td><td><p><span>-1&#160;226&#160;074,95</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Ineligible expenditure - Measure 121</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;146&#160;174,07</p></td><td><p>-14&#160;617,41</p></td><td><p>-&#160;131&#160;556,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Ineligible expenditure - Measure 123</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-23&#160;282,54</p></td><td><p>-2&#160;328,25</p></td><td><p>-20&#160;954,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Ineligible expenditure - Measure 321</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;110&#160;534,88</p></td><td><p>-3&#160;583,62</p></td><td><p>-&#160;106&#160;951,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>Ineligible expenditure - Measure 413</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;942,49</p></td><td><p>0,00</p></td><td><p>-2&#160;942,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Ineligible expenditure - Measure 6.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;163&#160;632,00</p></td><td><p>0,00</p></td><td><p>-&#160;163&#160;632,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Ineligible expenditure - Measure 6.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;607&#160;432,00</p></td><td><p>0,00</p></td><td><p>-&#160;607&#160;432,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2018</p></td><td><p>Ineligible expenditure - Measure 6.1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-98&#160;152,00</p></td><td><p>0,00</p></td><td><p>-98&#160;152,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;299&#160;473,78</p></td><td><p>0,00</p></td><td><p>-&#160;299&#160;473,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2019</p></td><td><p>Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;515&#160;633,29</p></td><td><p>0,00</p></td><td><p>-&#160;515&#160;633,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-96&#160;090,11</p></td><td><p>0,00</p></td><td><p>-96&#160;090,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2019</p></td><td><p>Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-&#160;198&#160;587,81</p></td><td><p>0,00</p></td><td><p>-&#160;198&#160;587,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-3&#160;154&#160;170,92</p></td><td><p>0,00</p></td><td><p>-3&#160;154&#160;170,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-89&#160;844,07</p></td><td><p>0,00</p></td><td><p>-89&#160;844,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-5&#160;505&#160;949,96</span></p></td><td><p><span>-20&#160;529,28</span></p></td><td><p><span>-5&#160;485&#160;420,68</span></p></td></tr><tr><td><p><span>GB</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>absence of ancillary control &#8220;Adequate audit trail&#8221;.</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-1&#160;001,86</p></td><td><p>0,00</p></td><td><p>-1&#160;001,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>absence of ancillary control &#8220;Adequate audit trail&#8221;.</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-88&#160;362,78</p></td><td><p>0,00</p></td><td><p>-88&#160;362,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>absence of ancillary control &#8220;Adequate audit trail&#8221;.</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-96&#160;261,44</p></td><td><p>0,00</p></td><td><p>-96&#160;261,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;101,25</p></td><td><p>0,00</p></td><td><p>-&#160;101,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>Financial errors in substantive testing for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;246,27</p></td><td><p>0,00</p></td><td><p>-&#160;246,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" &#8211; M4.2</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-11&#160;918,50</p></td><td><p>0,00</p></td><td><p>-11&#160;918,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" &#8211; M4.2</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-15&#160;638,80</p></td><td><p>0,00</p></td><td><p>-15&#160;638,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;213&#160;530,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;213&#160;530,90</span></p></td></tr><tr><td><p><span>HR</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Financial errors identified by the Certification Body EAFRD IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;135,66</p></td><td><p>0,00</p></td><td><p>-1&#160;135,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Multiannual sanctions EAFRD 14-20</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;401&#160;708,13</p></td><td><p>0,00</p></td><td><p>-&#160;401&#160;708,13</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 HR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;402&#160;843,79</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;402&#160;843,79</span></p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Debts EAFRD 2007-2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;277&#160;576,99</p></td><td><p>0,00</p></td><td><p>-&#160;277&#160;576,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Debts EAFRD 2014-2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;996,70</p></td><td><p>0,00</p></td><td><p>-8&#160;996,70</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 IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;286&#160;573,69</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;286&#160;573,69</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>M10: quality of the on-the-spot checks - CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-19&#160;222,47</p></td><td><p>-&#160;208,22</p></td><td><p>-19&#160;014,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-25&#160;169,29</p></td><td><p>0,00</p></td><td><p>-25&#160;169,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-5&#160;526,30</p></td><td><p>0,00</p></td><td><p>-5&#160;526,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;153&#160;741,22</p></td><td><p>0,00</p></td><td><p>-&#160;153&#160;741,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;414&#160;818,82</p></td><td><p>0,00</p></td><td><p>-3&#160;414&#160;818,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>M221 and M08.1: appropriate checks on double financing - CY2016 and 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;574,90</p></td><td><p>0,00</p></td><td><p>-1&#160;574,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>M221 and M08.1: appropriate checks on double financing - CY2016 and 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;681,47</p></td><td><p>0,00</p></td><td><p>-1&#160;681,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2015</p></td><td><p>M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;544,00</p></td><td><p>0,00</p></td><td><p>-3&#160;544,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;357&#160;155,54</p></td><td><p>0,00</p></td><td><p>-&#160;357&#160;155,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-19&#160;513,74</p></td><td><p>0,00</p></td><td><p>-19&#160;513,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>57,23</p></td><td><p>0,00</p></td><td><p>57,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;701,64</p></td><td><p>0,00</p></td><td><p>-&#160;701,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;564&#160;100,95</p></td><td><p>0,00</p></td><td><p>-&#160;564&#160;100,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-90,68</p></td><td><p>0,00</p></td><td><p>-90,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-85&#160;711,13</p></td><td><p>0,00</p></td><td><p>-85&#160;711,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2017</p></td><td><p>M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-15&#160;014,50</p></td><td><p>-3&#160;252,70</p></td><td><p>-11&#160;761,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>M323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;252&#160;947,07</p></td><td><p>0,00</p></td><td><p>-&#160;252&#160;947,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-4&#160;920&#160;456,49</span></p></td><td><p><span>-3&#160;460,92</span></p></td><td><p><span>-4&#160;916&#160;995,57</span></p></td></tr><tr><td><p><span>LT</span></p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Weakness of key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;652&#160;972,01</p></td><td><p>0,00</p></td><td><p>-&#160;652&#160;972,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Weakness of key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;286&#160;123,01</p></td><td><p>0,00</p></td><td><p>-&#160;286&#160;123,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Weakness of key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;555&#160;235,88</p></td><td><p>0,00</p></td><td><p>-&#160;555&#160;235,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2017</p></td><td><p>Weakness of key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;378&#160;398,96</p></td><td><p>0,00</p></td><td><p>-&#160;378&#160;398,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2018</p></td><td><p>Weakness of key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;313&#160;718,11</p></td><td><p>0,00</p></td><td><p>-&#160;313&#160;718,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-2&#160;186&#160;447,97</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-2&#160;186&#160;447,97</span></p></td></tr><tr><td><p><span>NL</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Known and random errors in EAGF and EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;221&#160;311,13</p></td><td><p>0,00</p></td><td><p>-&#160;221&#160;311,13</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 NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;221&#160;311,13</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;221&#160;311,13</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2016</p></td><td><p>Double funding between afforestation and greening - FY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;233&#160;152,21</p></td><td><p>0,00</p></td><td><p>-&#160;233&#160;152,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Double funding between afforestation and greening - FY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;194&#160;053,40</p></td><td><p>0,00</p></td><td><p>-&#160;194&#160;053,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>Double funding between afforestation and greening - FY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;181&#160;226,84</p></td><td><p>0,00</p></td><td><p>-&#160;181&#160;226,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>Double funding between afforestation and greening - FY2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;175&#160;948,01</p></td><td><p>0,00</p></td><td><p>-&#160;175&#160;948,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;784&#160;380,46</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;784&#160;380,46</span></p></td></tr><tr><td><p><span>SI</span></p></td><td><p>Cross-compliance</p></td><td><p>2017</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;471,95</p></td><td><p>0,00</p></td><td><p>-&#160;471,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2018</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;393,82</p></td><td><p>0,00</p></td><td><p>-&#160;393,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2019</p></td><td><p>Cross-compliance: limited scope of SMR 2 CY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;101,56</p></td><td><p>0,00</p></td><td><p>-&#160;101,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2017</p></td><td><p>Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-&#160;457,61</p></td><td><p>0,00</p></td><td><p>-&#160;457,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD measures subject to IACS</p></td><td><p>2018</p></td><td><p>Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-54,58</p></td><td><p>0,00</p></td><td><p>-54,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2017</p></td><td><p>Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-19&#160;284,16</p></td><td><p>0,00</p></td><td><p>-19&#160;284,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2018</p></td><td><p>Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;923,69</p></td><td><p>0,00</p></td><td><p>-8&#160;923,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD forestry measures</p></td><td><p>2019</p></td><td><p>Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;875,87</p></td><td><p>0,00</p></td><td><p>-&#160;875,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>-34&#160;726,75</p></td><td><p>0,00</p></td><td><p>-34&#160;726,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2018</p></td><td><p>Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>-&#160;187&#160;868,37</p></td><td><p>0,00</p></td><td><p>-&#160;187&#160;868,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2019</p></td><td><p>Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>-45&#160;012,90</p></td><td><p>0,00</p></td><td><p>-45&#160;012,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>Rural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019</p></td><td><p>FLAT RATE</p></td><td><p>3,00%</p></td><td><p>EUR</p></td><td><p>-&#160;531,37</p></td><td><p>0,00</p></td><td><p>-&#160;531,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;298&#160;702,63</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-&#160;298&#160;702,63</span></p></td></tr><tr><td><p><span>SK</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>MLE in EAFRD IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;261&#160;153,88</p></td><td><p>-57&#160;650,01</p></td><td><p>-&#160;203&#160;503,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>MLE in EAFRD NIACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-&#160;733&#160;450,69</p></td><td><p>-2&#160;727,51</p></td><td><p>-&#160;730&#160;723,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-&#160;994&#160;604,57</span></p></td><td><p><span>-60&#160;377,52</span></p></td><td><p><span>-&#160;934&#160;227,05</span></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>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-19&#160;548&#160;540,25</p></td><td><p>-&#160;234&#160;376,16</p></td><td><p>-19&#160;314&#160;164,09</p></td></tr></tbody></table>