Document ID: 32021D0988
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>18.6.2021&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 218/9</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2021/988
of 16 June 2021
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(2021) 4118)
(Only the Czech, Danish, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, Spanish and Swedish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1306/2013 of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 ( 1 ) , and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article&#160;52 of Regulation (EU) No&#160;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&#160;1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24&#160;months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article&#160;41 of Regulation (EU) No&#160;1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or&#160;52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>2</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31&#160;March 2021,</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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania and the Kingdom of Sweden.
Done at Brussels, 16 June 2021.
For the Commission
Janusz WOJCIECHOWSKI
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Ares(2021)3293265.
ANNEX
Decision: 66
Budget Item: 08020601
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p><span>Member State</span></p></td><td><p><span>Measure</span></p></td><td><p><span>FY</span></p></td><td><p><span>Reason</span></p></td><td><p><span>Type</span></p></td><td><p><span>Correction %</span></p></td><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Reimbursement following judgment in case C-404/19P</p></td><td><p>FLAT RATE</p></td><td><p>100,00%</p></td><td><p>EUR</p></td><td><p>10&#160;681&#160;575,98</p></td><td><p>0,00</p></td><td><p>10&#160;681&#160;575,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Reimbursement following judgment in case C-404/19P</p></td><td><p>FLAT RATE</p></td><td><p>100,00%</p></td><td><p>EUR</p></td><td><p>9&#160;836&#160;977,73</p></td><td><p>0,00</p></td><td><p>9&#160;836&#160;977,73</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>20&#160;518&#160;553,71</span></p></td><td><p><span>0,00</span></p></td><td><p><span>20&#160;518&#160;553,71</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Proposed reimbursement to Romania (reductions due to non-respect of payment deadlines, exceeding the ceilings and levies)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>7&#160;520&#160;578,32</p></td><td><p>0,00</p></td><td><p>7&#160;520&#160;578,32</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>7&#160;520&#160;578,32</span></p></td><td><p><span>0,00</span></p></td><td><p><span>7&#160;520&#160;578,32</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><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>28&#160;039&#160;132,03</p></td><td><p>0,00</p></td><td><p>28&#160;039&#160;132,03</p></td></tr></tbody></table>
Budget Item: 08030102
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p><span>Member State</span></p></td><td><p><span>Measure</span></p></td><td><p><span>FY</span></p></td><td><p><span>Reason</span></p></td><td><p><span>Type</span></p></td><td><p><span>Correction %</span></p></td><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2018</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>2&#160;519,16</p></td><td><p>0,00</p></td><td><p>2&#160;519,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2019</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>125,36</p></td><td><p>0,00</p></td><td><p>125,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2019</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>446,46</p></td><td><p>0,00</p></td><td><p>446,46</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 PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>3&#160;090,98</span></p></td><td><p><span>0,00</span></p></td><td><p><span>3&#160;090,98</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><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>3&#160;090,98</p></td><td><p>0,00</p></td><td><p>3&#160;090,98</p></td></tr></tbody></table>
Budget Item: 6200
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p><span>Member State</span></p></td><td><p><span>Measure</span></p></td><td><p><span>FY</span></p></td><td><p><span>Reason</span></p></td><td><p><span>Type</span></p></td><td><p><span>Correction %</span></p></td><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>AT</span></p></td><td><p>Promotion Measures</p></td><td><p>2016</p></td><td><p>Non-compliant public procurement (promotion programme 534)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-705&#160;438,48</p></td><td><p>0,00</p></td><td><p>-705&#160;438,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2017</p></td><td><p>Non-compliant public procurement (promotion programme 534)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-552&#160;415,32</p></td><td><p>0,00</p></td><td><p>-552&#160;415,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2018</p></td><td><p>Non-compliant public procurement (promotion programme 534)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-657&#160;329,58</p></td><td><p>0,00</p></td><td><p>-657&#160;329,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Non eligibility of beneficiaries AT02, AT04 and AT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-177&#160;728,45</p></td><td><p>0,00</p></td><td><p>-177&#160;728,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>Non eligibility of beneficiaries AT02, AT04 and AT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-459&#160;310,56</p></td><td><p>0,00</p></td><td><p>-459&#160;310,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2019</p></td><td><p>Non eligibility of beneficiaries AT02, AT04 and AT08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-321&#160;575,98</p></td><td><p>-5&#160;400,00</p></td><td><p>-316&#160;175,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-2&#160;873&#160;798,37</span></p></td><td><p><span>-5&#160;400,00</span></p></td><td><p><span>-2&#160;868&#160;398,37</span></p></td></tr><tr><td><p><span>CZ</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Weakness in a key control &#8220;Performance of on-the-spot-checks of sufficient quality&#8221;</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;476&#160;920,49</p></td><td><p>-1&#160;527,46</p></td><td><p>-1&#160;475&#160;393,03</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>-1&#160;476&#160;920,49</span></p></td><td><p><span>-1&#160;527,46</span></p></td><td><p><span>-1&#160;475&#160;393,03</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial 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>-597,25</p></td><td><p>0,00</p></td><td><p>-597,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>Weakness in quality of OTSC in&#160;2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-512&#160;584,64</p></td><td><p>0,00</p></td><td><p>-512&#160;584,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>Weakness in quality of OTSC in&#160;2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-736&#160;973,88</p></td><td><p>0,00</p></td><td><p>-736&#160;973,88</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>-1&#160;250&#160;155,77</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;250&#160;155,77</span></p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Young farmers scheme</p></td><td><p>2020</p></td><td><p>all 2 KCs - YFS - CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-316,73</p></td><td><p>0,00</p></td><td><p>-316,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2020</p></td><td><p>all 2 KCs - BPS- CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;349&#160;880,07</p></td><td><p>0,00</p></td><td><p>-3&#160;349&#160;880,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2020</p></td><td><p>all 2 KCs -Greening - CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;554&#160;236,10</p></td><td><p>0,00</p></td><td><p>-1&#160;554&#160;236,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2018</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity-BPS-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-474,95</p></td><td><p>0,00</p></td><td><p>-474,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2019</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity - BPS -CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-468,19</p></td><td><p>0,00</p></td><td><p>-468,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2018</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-216,72</p></td><td><p>0,00</p></td><td><p>-216,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2019</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-215,28</p></td><td><p>0,00</p></td><td><p>-215,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2018</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-173,92</p></td><td><p>0,00</p></td><td><p>-173,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2019</p></td><td><p>Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-347,85</p></td><td><p>0,00</p></td><td><p>-347,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2017</p></td><td><p>Checks on the entitlement of farmers to be allocated PEs-YFP-CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;461,42</p></td><td><p>0,00</p></td><td><p>-5&#160;461,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2017</p></td><td><p>Checks on the establishment of the correct value of payment entitlements-BPS-CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;015,83</p></td><td><p>0,00</p></td><td><p>-9&#160;015,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2018</p></td><td><p>Checks on the establishment of the correct value of payment entitlements-BPS-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;835&#160;955,13</p></td><td><p>0,00</p></td><td><p>-10&#160;835&#160;955,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2017</p></td><td><p>Checks on the establishment of the correct value of payment entitlements-GREENING-CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;083,27</p></td><td><p>0,00</p></td><td><p>-4&#160;083,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2018</p></td><td><p>Checks on the establishment of the correct value of payment entitlements-GREENING-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;944&#160;446,32</p></td><td><p>0,00</p></td><td><p>-4&#160;944&#160;446,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2018</p></td><td><p>Deficient checks concerning the active farmer provision and the connected companies-BPS-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;240,35</p></td><td><p>0,00</p></td><td><p>-8&#160;240,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2019</p></td><td><p>Deficient checks concerning the active farmer provision and the connected companies - BPS -CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;478,63</p></td><td><p>0,00</p></td><td><p>-8&#160;478,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2019</p></td><td><p>Deficient checks concerning the active farmer provision and the connected companies-FD-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-105,85</p></td><td><p>0,00</p></td><td><p>-105,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2018</p></td><td><p>Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;734,98</p></td><td><p>0,00</p></td><td><p>-3&#160;734,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2019</p></td><td><p>Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;913,26</p></td><td><p>0,00</p></td><td><p>-3&#160;913,26</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>Deficient checks concerning the active farmer provision and the connected companies-REIMBURSEMENT OF THE FD-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-98,29</p></td><td><p>0,00</p></td><td><p>-98,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2018</p></td><td><p>Deficient checks on the eligibility of the farmer-YFP-CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;307,99</p></td><td><p>0,00</p></td><td><p>-3&#160;307,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2019</p></td><td><p>Incorrect calculation of the unit value of the payment entitlements and their convergence - BPS -CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;258&#160;776,78</p></td><td><p>0,00</p></td><td><p>-12&#160;258&#160;776,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2019</p></td><td><p>Incorrect calculation of the unit value of the payment entitlements and their convergence-GREENING-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;636&#160;585,57</p></td><td><p>0,00</p></td><td><p>-5&#160;636&#160;585,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2019</p></td><td><p>Incorrect establishment of the reserve in the first year of implementation of the BPS-YFP-CY2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;843&#160;019,22</p></td><td><p>0,00</p></td><td><p>-1&#160;843&#160;019,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Reimbursement of direct aids in relation to financial discipline</p></td><td><p>2020</p></td><td><p>KC1 -active farmer - reimbursement of FD - CY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-151,04</p></td><td><p>0,00</p></td><td><p>-151,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-40&#160;471&#160;703,74</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-40&#160;471&#160;703,74</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Young farmers scheme</p></td><td><p>2019</p></td><td><p>1. Financial error for EAGF IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;045,31</p></td><td><p>0,00</p></td><td><p>-1&#160;045,31</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>All weaknesses for claim years 2016-2018</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-9&#160;136,29</p></td><td><p>0,00</p></td><td><p>-9&#160;136,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>All weakness for the claim years 2016-2018</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-686&#160;287,55</p></td><td><p>0,00</p></td><td><p>-686&#160;287,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>All weakness for the claim years 2016-2018</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-681&#160;452,23</p></td><td><p>-15,77</p></td><td><p>-681&#160;436,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2019</p></td><td><p>All weakness for the claim years 2016-2018</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-679&#160;613,13</p></td><td><p>0,00</p></td><td><p>-679&#160;613,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Non-respect of minimum control rate of on-the-spot checks - claim year 2016 - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;163,63</p></td><td><p>0,00</p></td><td><p>-9&#160;163,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-214&#160;052,50</p></td><td><p>0,00</p></td><td><p>-214&#160;052,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES02</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-35&#160;154,17</p></td><td><p>0,00</p></td><td><p>-35&#160;154,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;027,43</p></td><td><p>0,00</p></td><td><p>-6&#160;027,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES04</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;966,55</p></td><td><p>0,00</p></td><td><p>-11&#160;966,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-543,35</p></td><td><p>0,00</p></td><td><p>-543,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-457&#160;825,92</p></td><td><p>0,00</p></td><td><p>-457&#160;825,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-329&#160;045,88</p></td><td><p>0,00</p></td><td><p>-329&#160;045,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-161&#160;881,06</p></td><td><p>0,00</p></td><td><p>-161&#160;881,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-163&#160;135,14</p></td><td><p>0,00</p></td><td><p>-163&#160;135,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;254,09</p></td><td><p>0,00</p></td><td><p>-5&#160;254,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-54&#160;253,23</p></td><td><p>0,00</p></td><td><p>-54&#160;253,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;050,79</p></td><td><p>0,00</p></td><td><p>-20&#160;050,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES14</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;298,18</p></td><td><p>0,00</p></td><td><p>-6&#160;298,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;806,42</p></td><td><p>0,00</p></td><td><p>-12&#160;806,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES16</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36,81</p></td><td><p>0,00</p></td><td><p>-36,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-7&#160;635,60</p></td><td><p>0,00</p></td><td><p>-7&#160;635,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-946,50</p></td><td><p>0,00</p></td><td><p>-946,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;243,75</p></td><td><p>0,00</p></td><td><p>-1&#160;243,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-81&#160;663,54</p></td><td><p>0,00</p></td><td><p>-81&#160;663,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;515,29</p></td><td><p>0,00</p></td><td><p>-2&#160;515,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;135,85</p></td><td><p>0,00</p></td><td><p>-2&#160;135,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;397,41</p></td><td><p>0,00</p></td><td><p>-3&#160;397,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-93&#160;049,84</p></td><td><p>0,00</p></td><td><p>-93&#160;049,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES02</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;653,81</p></td><td><p>0,00</p></td><td><p>-11&#160;653,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-56&#160;912,80</p></td><td><p>0,00</p></td><td><p>-56&#160;912,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-30&#160;388,08</p></td><td><p>0,00</p></td><td><p>-30&#160;388,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-13&#160;655,79</p></td><td><p>0,00</p></td><td><p>-13&#160;655,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-285&#160;076,52</p></td><td><p>0,00</p></td><td><p>-285&#160;076,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;862,39</p></td><td><p>0,00</p></td><td><p>-3&#160;862,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES10</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-261&#160;712,65</p></td><td><p>0,00</p></td><td><p>-261&#160;712,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;381,90</p></td><td><p>0,00</p></td><td><p>-5&#160;381,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-35&#160;032,99</p></td><td><p>0,00</p></td><td><p>-35&#160;032,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;273,96</p></td><td><p>0,00</p></td><td><p>-5&#160;273,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES16</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-8&#160;570,19</p></td><td><p>0,00</p></td><td><p>-8&#160;570,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES01, ES02, ES07, ES08, ES09, ES11, ES12, ES13, ES14, ES16, ES17</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-928&#160;608,02</p></td><td><p>0,00</p></td><td><p>-928&#160;608,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES03, ES10, ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-96&#160;216,77</p></td><td><p>0,00</p></td><td><p>-96&#160;216,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES04</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-48&#160;179,48</p></td><td><p>0,00</p></td><td><p>-48&#160;179,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-860,26</p></td><td><p>0,00</p></td><td><p>-860,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;981,68</p></td><td><p>0,00</p></td><td><p>-20&#160;981,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;710,14</p></td><td><p>0,00</p></td><td><p>-2&#160;710,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES06</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-359,00</p></td><td><p>0,00</p></td><td><p>-359,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-553,27</p></td><td><p>0,00</p></td><td><p>-553,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-47&#160;291,92</p></td><td><p>0,00</p></td><td><p>-47&#160;291,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES11</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;012,34</p></td><td><p>0,00</p></td><td><p>-6&#160;012,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;670,86</p></td><td><p>0,00</p></td><td><p>-4&#160;670,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties - claim year 2017 - suckler cow - ES01, ES02, ES03, ES06, ES07, ES08, ES09, ES10, ES11, ES12, ES15, ES16</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-530&#160;033,86</p></td><td><p>0,00</p></td><td><p>-530&#160;033,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-239&#160;684,98</p></td><td><p>0,00</p></td><td><p>-239&#160;684,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;526,86</p></td><td><p>0,00</p></td><td><p>-26&#160;526,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-32&#160;460,71</p></td><td><p>0,00</p></td><td><p>-32&#160;460,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES01</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-285&#160;297,01</p></td><td><p>0,00</p></td><td><p>-285&#160;297,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;094,93</p></td><td><p>0,00</p></td><td><p>-1&#160;094,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-103&#160;542,28</p></td><td><p>0,00</p></td><td><p>-103&#160;542,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES08</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;259,62</p></td><td><p>0,00</p></td><td><p>-26&#160;259,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-116&#160;399,77</p></td><td><p>0,00</p></td><td><p>-116&#160;399,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;849,00</p></td><td><p>0,00</p></td><td><p>-20&#160;849,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES15</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-66&#160;668,93</p></td><td><p>0,00</p></td><td><p>-66&#160;668,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES03</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-56,17</p></td><td><p>0,00</p></td><td><p>-56,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES07</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;200,51</p></td><td><p>0,00</p></td><td><p>-2&#160;200,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES09</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-359,78</p></td><td><p>0,00</p></td><td><p>-359,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES12</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26,57</p></td><td><p>0,00</p></td><td><p>-26,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES16</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-58,41</p></td><td><p>0,00</p></td><td><p>-58,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES17</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-767,53</p></td><td><p>0,00</p></td><td><p>-767,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2017 - ES13</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;968,96</p></td><td><p>0,00</p></td><td><p>-3&#160;968,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-7&#160;067&#160;838,14</span></p></td><td><p><span>-15,77</span></p></td><td><p><span>-7&#160;067&#160;822,37</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Carton jaune - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-14&#160;235,54</p></td><td><p>0,00</p></td><td><p>-14&#160;235,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Clauses de contournement &#8211; cr&#233;ation artificielle des conditions permettant d'avoir acc&#232;s &#224; l'aide CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-31&#160;980,15</p></td><td><p>-37,93</p></td><td><p>-31&#160;942,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Clauses de contournement &#8211; cr&#233;ation artificielle des conditions permettant d'avoir acc&#232;s &#224; l'aide CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-101&#160;402,83</p></td><td><p>0,00</p></td><td><p>-101&#160;402,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - BPS CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;509&#160;426,92</p></td><td><p>-1&#160;789,23</p></td><td><p>-1&#160;507&#160;637,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR : Formalisation et r&#233;alisation d'une analyse de risques annuelle - BPS CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;796&#160;388,21</p></td><td><p>0,00</p></td><td><p>-1&#160;796&#160;388,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - jeune agriculteur - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;600,74</p></td><td><p>0,00</p></td><td><p>-26&#160;600,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - jeune agriculteur - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-30&#160;761,29</p></td><td><p>0,00</p></td><td><p>-30&#160;761,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - paiement redistributif CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-358&#160;722,20</p></td><td><p>0,00</p></td><td><p>-358&#160;722,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - paiement redistributif CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-420&#160;468,04</p></td><td><p>0,00</p></td><td><p>-420&#160;468,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - paiement vert CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-663&#160;907,15</p></td><td><p>-787,31</p></td><td><p>-663&#160;119,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Formalisation et r&#233;alisation d'une analyse de risques annuelle - paiement vert CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-799&#160;447,25</p></td><td><p>0,00</p></td><td><p>-799&#160;447,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Photo-interpr&#233;tation d&#233;ficiente et probl&#232;mes li&#233;s &#224; la d&#233;termination du prorata d'&#233;ligibilit&#233; (article&#160;10 du R.640/2014) - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-33&#160;724&#160;151,26</p></td><td><p>-34&#160;886,38</p></td><td><p>-33&#160;689&#160;264,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Photo-interpr&#233;tation d&#233;ficiente et probl&#232;mes li&#233;s &#224; la d&#233;termination du prorata d'&#233;ligibilit&#233; (article&#160;10 du R.640/2014) - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-36&#160;712&#160;813,92</p></td><td><p>0,00</p></td><td><p>-36&#160;712&#160;813,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - paiement vert CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-777&#160;291,49</p></td><td><p>-921,77</p></td><td><p>-776&#160;369,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - paiement vert CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-754&#160;499,17</p></td><td><p>0,00</p></td><td><p>-754&#160;499,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M14 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;248,76</p></td><td><p>0,00</p></td><td><p>-20&#160;248,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M14 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-21&#160;879,81</p></td><td><p>0,00</p></td><td><p>-21&#160;879,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M15 &#224; M18 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-25&#160;632,12</p></td><td><p>0,00</p></td><td><p>-25&#160;632,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M15 &#224; M18 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-39&#160;768,97</p></td><td><p>0,00</p></td><td><p>-39&#160;768,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M19 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;529,80</p></td><td><p>0,00</p></td><td><p>-3&#160;529,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M19 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;140,56</p></td><td><p>0,00</p></td><td><p>-4&#160;140,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M20 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-460,63</p></td><td><p>0,00</p></td><td><p>-460,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M20 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-807,93</p></td><td><p>0,00</p></td><td><p>-807,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M21 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;214,75</p></td><td><p>0,00</p></td><td><p>-6&#160;214,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M21 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;913,60</p></td><td><p>0,00</p></td><td><p>-3&#160;913,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M22 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-324,22</p></td><td><p>0,00</p></td><td><p>-324,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M22 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;603,18</p></td><td><p>0,00</p></td><td><p>-3&#160;603,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M23 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;233,91</p></td><td><p>0,00</p></td><td><p>-1&#160;233,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M23 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;072,92</p></td><td><p>0,00</p></td><td><p>-1&#160;072,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M24 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-182&#160;643,56</p></td><td><p>0,00</p></td><td><p>-182&#160;643,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M24 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-248&#160;842,16</p></td><td><p>0,00</p></td><td><p>-248&#160;842,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M25 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-15&#160;120,68</p></td><td><p>0,00</p></td><td><p>-15&#160;120,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M25 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;140,66</p></td><td><p>0,00</p></td><td><p>-12&#160;140,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M26 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-46&#160;504,41</p></td><td><p>0,00</p></td><td><p>-46&#160;504,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M26 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-44&#160;556,14</p></td><td><p>0,00</p></td><td><p>-44&#160;556,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M27 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;603,68</p></td><td><p>0,00</p></td><td><p>-4&#160;603,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M27 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;328,35</p></td><td><p>0,00</p></td><td><p>-12&#160;328,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2017</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M28 - CY2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;644,99</p></td><td><p>0,00</p></td><td><p>-6&#160;644,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>AA/2017/017/FR: Qualit&#233; des contr&#244;les sur place dans le cadre du syst&#232;me int&#233;gr&#233; - VCS M28 - CY2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;198,81</p></td><td><p>0,00</p></td><td><p>-6&#160;198,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR - erreurs connues FEAGA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-50&#160;964,12</p></td><td><p>-67,02</p></td><td><p>-50&#160;897,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR - erreurs detectees dans l'echantillon FEAGA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-3&#160;673,45</p></td><td><p>-4,84</p></td><td><p>-3&#160;668,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR - erreurs tests de creances FEAGA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-165&#160;404,70</p></td><td><p>0,00</p></td><td><p>-165&#160;404,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR: known errors for the EAFRD population - assigned revenues</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-133&#160;114,04</p></td><td><p>0,00</p></td><td><p>-133&#160;114,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Erreurs connues dans le FEAGA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-139&#160;426,05</p></td><td><p>0,00</p></td><td><p>-139&#160;426,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2018</p></td><td><p>Mesure 24 - ann&#233;e de demande 2017 (ann&#233;e financi&#232;re 2018)</p></td><td><p>ESTIMATED BY PERCENTAGE</p></td><td><p>53,00%</p></td><td><p>EUR</p></td><td><p>-45&#160;271&#160;396,43</p></td><td><p>0,00</p></td><td><p>-45&#160;271&#160;396,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary Coupled Support</p></td><td><p>2019</p></td><td><p>Mesure 24 - ann&#233;e de demande 2017 (ann&#233;e financi&#232;re 2019)</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-598&#160;593,76</p></td><td><p>0,00</p></td><td><p>-598&#160;593,76</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-124&#160;797&#160;083,31</span></p></td><td><p><span>-38&#160;494,48</span></p></td><td><p><span>-124&#160;758&#160;588,83</span></p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2018</p></td><td><p>Correct calculation of the aid including administrative reductions and penalties 2018 (Category a)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-10&#160;345,75</p></td><td><p>0,00</p></td><td><p>-10&#160;345,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Correct calculation of the aid including administrative reductions and penalties (key control) 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;677,00</p></td><td><p>-175,41</p></td><td><p>-26&#160;501,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Correct calculation of the aid including administrative reductions and penalties (key control) 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-33&#160;712,20</p></td><td><p>-284,94</p></td><td><p>-33&#160;427,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2017</p></td><td><p>Correct calculation of the aid including administrative reductions and penalties (key control) 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-39&#160;290,65</p></td><td><p>-248,30</p></td><td><p>-39&#160;042,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2018</p></td><td><p>Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2018 (Category b)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;029,40</p></td><td><p>0,00</p></td><td><p>-24&#160;029,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2019</p></td><td><p>Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-42&#160;963,50</p></td><td><p>0,00</p></td><td><p>-42&#160;963,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2020</p></td><td><p>Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2020</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-26&#160;892,93</p></td><td><p>0,00</p></td><td><p>-26&#160;892,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-203&#160;911,43</span></p></td><td><p><span>-708,65</span></p></td><td><p><span>-203&#160;202,78</span></p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Basic Payment Scheme</p></td><td><p>2017</p></td><td><p>Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - 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;071&#160;349,51</p></td><td><p>-961,62</p></td><td><p>-1&#160;070&#160;387,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2017</p></td><td><p>Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-471&#160;879,09</p></td><td><p>-421,69</p></td><td><p>-471&#160;457,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2017</p></td><td><p>Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-200&#160;026,28</p></td><td><p>-458,71</p></td><td><p>-199&#160;567,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - 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;059&#160;616,05</p></td><td><p>-548,15</p></td><td><p>-1&#160;059&#160;067,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-466&#160;146,19</p></td><td><p>-241,93</p></td><td><p>-465&#160;904,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-24&#160;974,53</p></td><td><p>-43,81</p></td><td><p>-24&#160;930,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Basic Payment Scheme</p></td><td><p>2019</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;041&#160;919,68</p></td><td><p>0,00</p></td><td><p>-1&#160;041&#160;919,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Greening Payment</p></td><td><p>2019</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-458&#160;332,84</p></td><td><p>0,00</p></td><td><p>-458&#160;332,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Young farmers scheme</p></td><td><p>2019</p></td><td><p>Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-25&#160;326,47</p></td><td><p>0,00</p></td><td><p>-25&#160;326,47</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>-4&#160;819&#160;570,64</span></p></td><td><p><span>-2&#160;675,91</span></p></td><td><p><span>-4&#160;816&#160;894,73</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Irregularities</p></td><td><p>2016</p></td><td><p>Point 2 of the Action Plan &#8216;Managing the debtors' ledger&#8217; - EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;766&#160;412,74</p></td><td><p>0,00</p></td><td><p>-5&#160;766&#160;412,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary coupled support</p></td><td><p>2017</p></td><td><p>Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-17&#160;609&#160;461,77</p></td><td><p>-70&#160;724,39</p></td><td><p>-17&#160;538&#160;737,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Voluntary coupled support</p></td><td><p>2018</p></td><td><p>Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-11&#160;563&#160;198,85</p></td><td><p>-46&#160;269,22</p></td><td><p>-11&#160;516&#160;929,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-34&#160;939&#160;073,36</span></p></td><td><p><span>-116&#160;993,61</span></p></td><td><p><span>-34&#160;822&#160;079,75</span></p></td></tr><tr><td><p><span>LU</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial and known errors EAGF IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-464,32</p></td><td><p>0,00</p></td><td><p>-464,32</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 LU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-464,32</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-464,32</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/073/PL &#8211; Financial errors in the substantive testing of the EAGF IACS and non-IACS population (Paying Agency PL01 ARMA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;815,32</p></td><td><p>0,00</p></td><td><p>-12&#160;815,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/074/PL &#8211; MLE in the substantive testing of the EAGF non-IACS population (Paying Agency PL02 AMA)</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;981&#160;810,82</p></td><td><p>0,00</p></td><td><p>-1&#160;981&#160;810,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;994&#160;626,14</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;994&#160;626,14</span></p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Absence in&#160;2 key controls:</p><p>Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-471&#160;057,91</p></td><td><p>0,00</p></td><td><p>-471&#160;057,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Absence in&#160;2 key controls:</p><p>Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-1&#160;040&#160;676,60</p></td><td><p>0,00</p></td><td><p>-1&#160;040&#160;676,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>Absence in&#160;2 key controls:</p><p>Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-1&#160;031&#160;787,76</p></td><td><p>0,00</p></td><td><p>-1&#160;031&#160;787,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2019</p></td><td><p>Absence in&#160;2 key controls:</p><p>Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-924&#160;650,85</p></td><td><p>0,00</p></td><td><p>-924&#160;650,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Ineligible amount action 2.2.4 FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-146&#160;631,15</p></td><td><p>0,00</p></td><td><p>-146&#160;631,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Ineligible amount action 2.2.4 FY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-270&#160;249,24</p></td><td><p>0,00</p></td><td><p>-270&#160;249,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>Ineligible amount action 2.2.4 FY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-484,84</p></td><td><p>0,00</p></td><td><p>-484,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO&#160;5725381) AND PT 104 GLOBALFRUT (ID NO&#160;5640271) - OP 2015 - FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-29&#160;711,13</p></td><td><p>0,00</p></td><td><p>-29&#160;711,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO&#160;5725381) AND PT 104 GLOBALFRUT (ID NO&#160;5640271) - OP 2016 - FY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-1&#160;316&#160;748,42</p></td><td><p>0,00</p></td><td><p>-1&#160;316&#160;748,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO&#160;5725381) AND PT 104 GLOBALFRUT (ID NO&#160;5640271) - OP 2017 - FY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-671&#160;699,25</p></td><td><p>0,00</p></td><td><p>-671&#160;699,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2019</p></td><td><p>One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO&#160;5725381) AND PT 104 GLOBALFRUT (ID NO&#160;5640271) - OP 2018 - FY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-62&#160;985,60</p></td><td><p>0,00</p></td><td><p>-62&#160;985,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-5&#160;966&#160;682,75</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-5&#160;966&#160;682,75</span></p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Administrative reductions and sanctions (yellow card)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-278&#160;144,56</p></td><td><p>0,00</p></td><td><p>-278&#160;144,56</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>Administrative sanctions (greening)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-244&#160;836,94</p></td><td><p>0,00</p></td><td><p>-244&#160;836,94</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>-522&#160;981,50</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-522&#160;981,50</span></p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2018</p></td><td><p>Absence in key control OP 2017</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-219&#160;890,43</p></td><td><p>0,00</p></td><td><p>-219&#160;890,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2019</p></td><td><p>Absence in key control OP 2018</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-189&#160;572,40</p></td><td><p>0,00</p></td><td><p>-189&#160;572,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2020</p></td><td><p>Absence in key control OP 2019</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-9&#160;450,77</p></td><td><p>0,00</p></td><td><p>-9&#160;450,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Other</p></td><td><p>2017</p></td><td><p>Non-compliance with payment deadlines laid down by Union regulation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-671&#160;973,41</p></td><td><p>0,00</p></td><td><p>-671&#160;973,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;090&#160;887,01</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-1&#160;090&#160;887,01</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><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-227&#160;475&#160;696,97</p></td><td><p>-165&#160;815,88</p></td><td><p>-227&#160;309&#160;881,09</p></td></tr></tbody></table>
Budget Item: 6201
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p><span>Member State</span></p></td><td><p><span>Measure</span></p></td><td><p><span>FY</span></p></td><td><p><span>Reason</span></p></td><td><p><span>Type</span></p></td><td><p><span>Correction %</span></p></td><td><p><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>EAFRD Non IACS. Known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-50&#160;990,65</p></td><td><p>0,00</p></td><td><p>-50&#160;990,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Financial 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>-133&#160;058,69</p></td><td><p>0,00</p></td><td><p>-133&#160;058,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-184&#160;049,34</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-184&#160;049,34</span></p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>3. Known errors for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-126&#160;913,18</p></td><td><p>0,00</p></td><td><p>-126&#160;913,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Known error for EAFRD IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;478,85</p></td><td><p>0,00</p></td><td><p>-5&#160;478,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>MLE (Most Likely Error) for EAFRD NIACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-223&#160;512,07</p></td><td><p>0,00</p></td><td><p>-223&#160;512,07</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>Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-7&#160;522,39</p></td><td><p>0,00</p></td><td><p>-7&#160;522,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>0,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2018</p></td><td><p>Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-6&#160;322,39</p></td><td><p>0,00</p></td><td><p>-6&#160;322,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>0,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#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>-369&#160;748,88</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-369&#160;748,88</span></p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR: known errors for the EAFRD population - expenditure compliance</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-20&#160;311,72</p></td><td><p>-2,63</p></td><td><p>-20&#160;309,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR: known errors for the EAFRD population - reverifications for 2015 and&#160;2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-464&#160;982,24</p></td><td><p>-455,42</p></td><td><p>-464&#160;526,82</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>CEB/2018/047/FR: most likely error in the EAFRD IACS population - FY 2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-406&#160;496,92</p></td><td><p>0,00</p></td><td><p>-406&#160;496,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CEB/2018/047/FR: most likely error in the EAFRD non IACS population - FY 2017</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-2&#160;734&#160;347,25</p></td><td><p>-125&#160;481,98</p></td><td><p>-2&#160;608&#160;865,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>One off correction for financial clearance of FY2019 (FR18 - ODARC)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-147&#160;941,42</p></td><td><p>0,00</p></td><td><p>-147&#160;941,42</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>-3&#160;774&#160;079,55</span></p></td><td><p><span>-125&#160;940,03</span></p></td><td><p><span>-3&#160;648&#160;139,52</span></p></td></tr><tr><td><p><span>HU</span></p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2018</p></td><td><p>FY2018 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-30&#160;830,45</p></td><td><p>0,00</p></td><td><p>-30&#160;830,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2019</p></td><td><p>FY2019 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-297&#160;119,87</p></td><td><p>0,00</p></td><td><p>-297&#160;119,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - public beneficiaries</p></td><td><p>2020</p></td><td><p>FY 2020 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"</p></td><td><p>FLAT RATE</p></td><td><p>10,00%</p></td><td><p>EUR</p></td><td><p>-51&#160;790,08</p></td><td><p>0,00</p></td><td><p>-51&#160;790,08</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>Ineligible amount due to double funding between afforestation and greening - FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-410&#160;888,30</p></td><td><p>-7,73</p></td><td><p>-410&#160;880,57</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>Ineligible amount due to double funding between afforestation and greening - FY 2017</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-313&#160;860,00</p></td><td><p>-13,08</p></td><td><p>-313&#160;846,92</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>Ineligible amount due to double funding between afforestation and greening - FY 2018</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-661&#160;737,44</p></td><td><p>-43,39</p></td><td><p>-661&#160;694,05</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>Ineligible amount due to double funding between afforestation and greening - FY 2019</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-501&#160;206,83</p></td><td><p>0,00</p></td><td><p>-501&#160;206,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-2&#160;267&#160;432,97</span></p></td><td><p><span>-64,20</span></p></td><td><p><span>-2&#160;267&#160;368,77</span></p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Irregularities</p></td><td><p>2016</p></td><td><p>Point 2 of the Action Plan &#8216;Managing the debtors' ledger&#8217; - EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-38&#160;489,08</p></td><td><p>0,00</p></td><td><p>-38&#160;489,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-38&#160;489,08</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-38&#160;489,08</span></p></td></tr><tr><td><p><span>LU</span></p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Known errors in EAFRD IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-64,71</p></td><td><p>0,00</p></td><td><p>-64,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Clearance of Accounts - Financial Clearance</p></td><td><p>2019</p></td><td><p>Projected incompliance rate EAFRD IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-119&#160;766,41</p></td><td><p>0,00</p></td><td><p>-119&#160;766,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-119&#160;831,12</span></p></td><td><p><span>0,00</span></p></td><td><p><span>-119&#160;831,12</span></p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/073/PL &#8211; MLE in the substantive testing of the EAFRD IACS and non-IACS population (Paying Agency PL01 ARMA)</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-4&#160;765&#160;280,37</p></td><td><p>0,00</p></td><td><p>-4&#160;765&#160;280,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2014</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-662&#160;410,42</p></td><td><p>-662&#160;410,42</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2014</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-9&#160;498&#160;218,43</p></td><td><p>-3&#160;485&#160;907,49</p></td><td><p>-6&#160;012&#160;310,94</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-594&#160;068,74</p></td><td><p>-60&#160;690,62</p></td><td><p>-533&#160;378,12</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-5&#160;484&#160;327,62</p></td><td><p>0,00</p></td><td><p>-5&#160;484&#160;327,62</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-883&#160;871,27</p></td><td><p>-335&#160;428,88</p></td><td><p>-548&#160;442,39</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-2&#160;102&#160;790,81</p></td><td><p>0,00</p></td><td><p>-2&#160;102&#160;790,81</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-527&#160;937,17</p></td><td><p>0,00</p></td><td><p>-527&#160;937,17</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>5,00%</p></td><td><p>EUR</p></td><td><p>-64&#160;748,49</p></td><td><p>0,00</p></td><td><p>-64&#160;748,49</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>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-280&#160;277,13</p></td><td><p>0,00</p></td><td><p>-280&#160;277,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Measures with flat-rate support</p></td><td><p>2019</p></td><td><p>Deficiency in one key control and continuation of financial correction</p></td><td><p>FLAT RATE</p></td><td><p>2,00%</p></td><td><p>EUR</p></td><td><p>-40&#160;535,53</p></td><td><p>0,00</p></td><td><p>-40&#160;535,53</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>-24&#160;904&#160;465,98</span></p></td><td><p><span>-4&#160;544&#160;437,41</span></p></td><td><p><span>-20&#160;360&#160;028,57</span></p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-72&#160;599,43</p></td><td><p>0,00</p></td><td><p>-72&#160;599,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2016</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-18&#160;801,77</p></td><td><p>-7&#160;276,30</p></td><td><p>-11&#160;525,47</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>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-6&#160;246,96</p></td><td><p>0,00</p></td><td><p>-6&#160;246,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-589&#160;503,93</p></td><td><p>0,00</p></td><td><p>-589&#160;503,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2017</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-535&#160;380,85</p></td><td><p>-18&#160;303,33</p></td><td><p>-517&#160;077,52</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>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-5&#160;524,57</p></td><td><p>0,00</p></td><td><p>-5&#160;524,57</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>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-52&#160;367,30</p></td><td><p>0,00</p></td><td><p>-52&#160;367,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2018</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-19&#160;346,03</p></td><td><p>0,00</p></td><td><p>-19&#160;346,03</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>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-332&#160;859,08</p></td><td><p>0,00</p></td><td><p>-332&#160;859,08</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>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-176&#160;581,51</p></td><td><p>0,00</p></td><td><p>-176&#160;581,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2019</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-12&#160;750,00</p></td><td><p>0,00</p></td><td><p>-12&#160;750,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2019</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-145&#160;701,21</p></td><td><p>0,00</p></td><td><p>-145&#160;701,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Risk management</p></td><td><p>2020</p></td><td><p>Deficiencies in&#160;4 key controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>-9&#160;616,66</p></td><td><p>0,00</p></td><td><p>-9&#160;616,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>-1&#160;977&#160;279,30</span></p></td><td><p><span>-25&#160;579,63</span></p></td><td><p><span>-1&#160;951&#160;699,67</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><span>Currency</span></p></td><td><p><span>Amount</span></p></td><td><p><span>Deductions</span></p></td><td><p><span>Financial Impact</span></p></td></tr><tr><td><p><span>EUR</span></p></td><td><p>-33&#160;635&#160;376,22</p></td><td><p>-4&#160;696&#160;021,27</p></td><td><p>-28&#160;939&#160;354,95</p></td></tr></tbody></table>