Document ID: 32016D2018
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>18.11.2016&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 312/26</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2016/2018
of 15 November 2016
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(2016) 7232)
(Only the Bulgarian, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Latvian, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, 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 the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 ( 1 ) , and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>In accordance with Article 31 of Council Regulation (EC) No 1290/2005<a>&#160;(<span>2</span>)</a> and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24&#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>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<a>&#160;(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2016,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 15 November 2016.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
( 3 ) Ares(2016)6109155, 25.10.2016.
ANNEX
Decision: 52
Budget Item: 05040501
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>LV</span></p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>212&#160;566,45</p></td><td><p>0,00</p></td><td><p>212&#160;566,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>92&#160;731,87</p></td><td><p>0,00</p></td><td><p>92&#160;731,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;146,35</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;146,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 249,48</p></td><td><p>0,00</p></td><td><p>&#8211; 249,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 425,78</p></td><td><p>0,00</p></td><td><p>&#8211; 425,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 106,22</p></td><td><p>0,00</p></td><td><p>&#8211; 106,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 183,03</p></td><td><p>0,00</p></td><td><p>&#8211; 183,03</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 LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>303&#160;187,46</span></p></td><td><p><span>0,00</span></p></td><td><p><span>303&#160;187,46</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>303&#160;187,46</span></p></td><td><p><span>0,00</span></p></td><td><p><span>303&#160;187,46</span></p></td></tr></tbody></table>
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>GR</span></p></td><td><p>Entitlements</p></td><td><p>2008</p></td><td><p>Reimbursement following judgment in case T-107/14</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;935&#160;755,68</p></td><td><p>4&#160;967&#160;877,84</p></td><td><p>4&#160;967&#160;877,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2009</p></td><td><p>Reimbursement following judgment in case T-107/14</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;739&#160;243,02</p></td><td><p>0,00</p></td><td><p>9&#160;739&#160;243,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-107/14</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;691&#160;976,36</p></td><td><p>0,00</p></td><td><p>9&#160;691&#160;976,36</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>29&#160;366&#160;975,06</span></p></td><td><p><span>4&#160;967&#160;877,84</span></p></td><td><p><span>24&#160;399&#160;097,22</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>LV</span></p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>254&#160;163,51</p></td><td><p>0,00</p></td><td><p>254&#160;163,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>181&#160;777,79</p></td><td><p>0,00</p></td><td><p>181&#160;777,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>179,81</p></td><td><p>0,00</p></td><td><p>179,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>100,05</p></td><td><p>0,00</p></td><td><p>100,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14,86</p></td><td><p>0,00</p></td><td><p>&#8211; 14,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in case T-661/14</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>0,19</p></td><td><p>0,00</p></td><td><p>0,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>436&#160;206,49</span></p></td><td><p><span>0,00</span></p></td><td><p><span>436&#160;206,49</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>29&#160;803&#160;181,55</span></p></td><td><p><span>4&#160;967&#160;877,84</span></p></td><td><p><span>24&#160;835&#160;303,71</span></p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>AT</span></p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Assets located outside the POs premises or holdings</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;909&#160;582,50</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;909&#160;582,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Assets located outside the POs premises or holdings</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;864&#160;938,19</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;864&#160;938,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Ineligible staff costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;738,41</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;738,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Ineligible staff costs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 41&#160;174,87</p></td><td><p>0,00</p></td><td><p>&#8211; 41&#160;174,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Non-accrued/reported interest and delays in the recovery procedure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;231,03</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;231,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Unduly recognised POs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 498&#160;721,65</p></td><td><p>0,00</p></td><td><p>&#8211; 498&#160;721,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Unduly recognised POs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 899&#160;392,44</p></td><td><p>0,00</p></td><td><p>&#8211; 899&#160;392,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Unduly recognised POs</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 915&#160;136,70</p></td><td><p>0,00</p></td><td><p>&#8211; 915&#160;136,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Weaknesses in key control FY2012-3</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 559&#160;871,49</p></td><td><p>&#8211; 244&#160;804,26</p></td><td><p>&#8211; 315&#160;067,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Weaknesses in key control FY2012-3</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 776&#160;598,77</p></td><td><p>&#8211; 280&#160;550,55</p></td><td><p>&#8211; 496&#160;048,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Weakness in key controls FY 2014 only</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 882&#160;206,97</p></td><td><p>0,00</p></td><td><p>&#8211; 882&#160;206,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 8&#160;411&#160;593,02</span></p></td><td><p><span>&#8211; 525&#160;354,81</span></p></td><td><p><span>&#8211; 7&#160;886&#160;238,21</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Application of tolerances and leniency of the sanctioning system &#8212; CY 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 43&#160;418,70</p></td><td><p>&#8211; 86,84</p></td><td><p>&#8211; 43&#160;331,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Application of tolerances and leniency of the sanctioning system &#8212; CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 87&#160;826,17</p></td><td><p>&#8211; 175,65</p></td><td><p>&#8211; 87&#160;650,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Application of tolerances and leniency of the sanctioning system &#8212; CY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;343,34</p></td><td><p>&#8211; 74,68</p></td><td><p>&#8211; 37&#160;268,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 598&#160;444,65</p></td><td><p>&#8211; 256,81</p></td><td><p>&#8211; 598&#160;187,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 193,80</p></td><td><p>0,00</p></td><td><p>&#8211; 193,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 582&#160;487,99</p></td><td><p>0,00</p></td><td><p>&#8211; 582&#160;487,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2014</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 569&#160;653,02</p></td><td><p>0,00</p></td><td><p>&#8211; 569&#160;653,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;919&#160;367,67</span></p></td><td><p><span>&#8211; 593,98</span></p></td><td><p><span>&#8211; 1&#160;918&#160;773,69</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial errors identified by the Certification Body</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;121,69</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;121,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial errors identified by the Certification Body</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;397,36</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;397,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Weakness in the LPIS-GIS &#8212; Performance of crosschecks to establish eligibility of the parcel declared (key control)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;880,00</p></td><td><p>0,00</p></td><td><p>&#8211; 65&#160;880,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in the LPIS-GIS &#8212; Performance of crosschecks to establish eligibility of the parcel declared (key control)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 72&#160;630,00</p></td><td><p>0,00</p></td><td><p>&#8211; 72&#160;630,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 147&#160;029,05</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 147&#160;029,05</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Errors detected in the re-performance of OTSC in the EAGF IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;163,98</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;163,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Lack of appropriate reaction by DAFA in relation to the company evading the controls</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 182&#160;151,60</p></td><td><p>0,00</p></td><td><p>&#8211; 182&#160;151,60</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 DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 185&#160;315,58</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 185&#160;315,58</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Recoveries</p></td><td><p>2008</p></td><td><p>Amounts not traced back in the authorities' declaration of payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;499,79</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;499,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Recoveries</p></td><td><p>2009</p></td><td><p>Amounts not traced back in the authorities' declaration of payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;499,79</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;499,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Recoveries</p></td><td><p>2010</p></td><td><p>Amounts not traced back in the authorities' declaration of payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 452&#160;132,84</p></td><td><p>0,00</p></td><td><p>&#8211; 452&#160;132,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Recoveries</p></td><td><p>2011</p></td><td><p>Amounts not traced back in the authorities' declaration of payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>8&#160;118,38</p></td><td><p>0,00</p></td><td><p>8&#160;118,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Recoveries</p></td><td><p>2012</p></td><td><p>Amounts not traced back in the authorities' declaration of payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>0,01</p></td><td><p>0,00</p></td><td><p>0,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;552&#160;942,45</p></td><td><p>&#8211; 821,75</p></td><td><p>&#8211; 4&#160;552&#160;120,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;537,30</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;537,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;172,88</p></td><td><p>&#8211; 0,06</p></td><td><p>&#8211; 3&#160;172,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;507&#160;539,72</p></td><td><p>&#8211; 84&#160;158,35</p></td><td><p>&#8211; 4&#160;423&#160;381,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2008</p></td><td><p>Environmental Management of Packaging (EMP)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;582,61</p></td><td><p>&#8211; 10&#160;396,61</p></td><td><p>&#8211; 186,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Environmental Management of Packaging (EMP)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 850&#160;590,17</p></td><td><p>&#8211; 813&#160;343,56</p></td><td><p>&#8211; 37&#160;246,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Environmental Management of Packaging (EMP)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;872,42</p></td><td><p>&#8211; 8&#160;618,07</p></td><td><p>&#8211; 1&#160;254,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Environmental Management of Packaging (EMP)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;382,39</p></td><td><p>&#8211; 2&#160;266,08</p></td><td><p>&#8211; 116,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Environmental Management of Packaging (EMP)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 343,30</p></td><td><p>0,00</p></td><td><p>&#8211; 343,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Extrapolated error for EAGF non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 830,81</p></td><td><p>0,00</p></td><td><p>&#8211; 830,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 688&#160;407,59</p></td><td><p>&#8211; 30&#160;146,05</p></td><td><p>&#8211; 658&#160;261,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known error identified in the EAGF IACS population. SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 353&#160;214,35</p></td><td><p>&#8211; 1&#160;807,35</p></td><td><p>&#8211; 351&#160;407,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Non-eligible sugar restructuring aid</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;361&#160;413,12</p></td><td><p>&#8211; 5&#160;268,22</p></td><td><p>&#8211; 1&#160;356&#160;144,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2009</p></td><td><p>Undue aid payments for leasing arrangements</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;336,00</p></td><td><p>&#8211; 3&#160;289,74</p></td><td><p>&#8211; 10&#160;046,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2009</p></td><td><p>Weaknesses in eligibility of expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;641,68</p></td><td><p>&#8211; 1&#160;870,43</p></td><td><p>&#8211; 27&#160;771,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weaknesses in eligibility of expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 92&#160;471,27</p></td><td><p>&#8211; 558,53</p></td><td><p>&#8211; 91&#160;912,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2008</p></td><td><p>Weaknesses in managing irregularities</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 90&#160;579,48</p></td><td><p>0,00</p></td><td><p>&#8211; 90&#160;579,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2009</p></td><td><p>Weaknesses in managing irregularities</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 91&#160;063,44</p></td><td><p>0,00</p></td><td><p>&#8211; 91&#160;063,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2010</p></td><td><p>Weaknesses in managing irregularities</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 412&#160;867,62</p></td><td><p>0,00</p></td><td><p>&#8211; 412&#160;867,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2011</p></td><td><p>Weaknesses in managing irregularities</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;631,00</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;631,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2012</p></td><td><p>Weaknesses in managing irregularities</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;835,39</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;835,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2009</p></td><td><p>Weaknesses in the control system for the recognition of producer organisations</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 280&#160;031,76</p></td><td><p>&#8211; 1&#160;691,39</p></td><td><p>&#8211; 278&#160;340,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2009</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 &amp; 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;063,20</p></td><td><p>&#8211; 29&#160;708,57</p></td><td><p>&#8211; 27&#160;354,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2010</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 &amp; 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 300&#160;020,04</p></td><td><p>&#8211; 273&#160;601,71</p></td><td><p>&#8211; 26&#160;418,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 &amp; 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 205&#160;226,38</p></td><td><p>&#8211; 205&#160;226,38</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2012</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 &amp; 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 193&#160;521,83</p></td><td><p>0,00</p></td><td><p>&#8211; 193&#160;521,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2013</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 &amp; 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 245&#160;200,53</p></td><td><p>0,00</p></td><td><p>&#8211; 245&#160;200,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 323&#160;602,75</p></td><td><p>0,00</p></td><td><p>&#8211; 323&#160;602,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2009</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 652&#160;299,20</p></td><td><p>&#8211; 180&#160;687,65</p></td><td><p>&#8211; 471&#160;611,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2010</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 718&#160;821,45</p></td><td><p>&#8211; 88&#160;990,15</p></td><td><p>&#8211; 629&#160;831,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2011</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 771&#160;482,90</p></td><td><p>&#8211; 93&#160;881,68</p></td><td><p>&#8211; 677&#160;601,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2012</p></td><td><p>Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;516,85</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;516,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2008</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 668&#160;667,53</p></td><td><p>&#8211; 588&#160;156,44</p></td><td><p>&#8211; 80&#160;511,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2009</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 680&#160;158,12</p></td><td><p>&#8211; 237&#160;238,19</p></td><td><p>&#8211; 442&#160;919,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2010</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 736&#160;610,85</p></td><td><p>&#8211; 91&#160;366,47</p></td><td><p>&#8211; 645&#160;244,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2011</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 718&#160;697,92</p></td><td><p>&#8211; 127&#160;039,32</p></td><td><p>&#8211; 591&#160;658,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2012</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 706&#160;338,24</p></td><td><p>&#8211; 26&#160;251,74</p></td><td><p>&#8211; 680&#160;086,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational programmes incl withdrawals</p></td><td><p>2013</p></td><td><p>Weaknesses in the management of the risk of double funding</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 599&#160;782,11</p></td><td><p>&#8211; 23&#160;254,76</p></td><td><p>&#8211; 576&#160;527,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 21&#160;580&#160;310,68</span></p></td><td><p><span>&#8211; 2&#160;929&#160;639,25</span></p></td><td><p><span>&#8211; 18&#160;650&#160;671,43</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>FR</span></p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176;DAJ2/DPO8492</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;750&#160;942,00</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;750&#160;942,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176;GXHP200700062</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;920,03</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;920,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176; LAIT 02836/TR410759</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 144&#160;027,14</p></td><td><p>0,00</p></td><td><p>&#8211; 144&#160;027,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176;OINP201180010</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;302,46</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;302,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176;TR2001008</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 50&#160;253,13</p></td><td><p>0,00</p></td><td><p>&#8211; 50&#160;253,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Case n&#176;TR451024</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;960&#160;918,36</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;960&#160;918,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Cases escaping the application of the 50/50 rule due to their late evaluation</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;569,59</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;569,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Cases not reported in the Annex&#160;III table or reported with an improper PACA escaping the application of the 50/50 rule</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;884,99</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;884,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>interests not reported in the Annex III table, escaping the application of the 50/50 rule</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;171&#160;977,50</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;171&#160;977,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2015</p></td><td><p>Non respect of diligence pursuing to article 32(5) R.&#160;1290/2005</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;402&#160;884,37</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;402&#160;884,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>pre-debts not converted into debts within 1 year after the PACA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;853&#160;421,42</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;853&#160;421,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>Unvalued debts, escaping the application of the 50/50 rule</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;653,47</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;653,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2010</p></td><td><p>weakness in the control of the selection of the implementing body (competitive procedure not adequate)</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 205&#160;820,79</p></td><td><p>0,00</p></td><td><p>&#8211; 205&#160;820,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2011</p></td><td><p>weakness in the control of the selection of the implementing body (competitive procedure not adequate)</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 239&#160;784,46</p></td><td><p>0,00</p></td><td><p>&#8211; 239&#160;784,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2012</p></td><td><p>weakness in the control of the selection of the implementing body (competitive procedure not adequate)</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 219&#160;122,42</p></td><td><p>0,00</p></td><td><p>&#8211; 219&#160;122,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>weakness in the control of the selection of the implementing body (competitive procedure not adequate)</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;407,41</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;407,41</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 47&#160;104&#160;889,54</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 47&#160;104&#160;889,54</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>GB</span></p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Adjustments regarding the reimbursements to the Paying Agency</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;766,00</p></td><td><p>&#8211; 236,42</p></td><td><p>&#8211; 10&#160;529,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 819&#160;832,00</p></td><td><p>0,00</p></td><td><p>&#8211; 819&#160;832,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 830&#160;598,00</span></p></td><td><p><span>&#8211; 236,42</span></p></td><td><p><span>&#8211; 830&#160;361,58</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>HU</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 345&#160;104,16</p></td><td><p>0,00</p></td><td><p>&#8211; 345&#160;104,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2013</p></td><td><p>Deficiency of control on the eligibility criteria of the investment</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 141&#160;511,53</p></td><td><p>0,00</p></td><td><p>&#8211; 141&#160;511,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2014</p></td><td><p>Deficiency of control on the eligibility criteria of the investment</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 132&#160;732,62</p></td><td><p>0,00</p></td><td><p>&#8211; 132&#160;732,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2015</p></td><td><p>Deficiency of control on the eligibility criteria of the investment</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;771,82</p></td><td><p>0,00</p></td><td><p>&#8211; 65&#160;771,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>lack of retroactive procedure 2008 &#8212; 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;454&#160;967,41</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;454&#160;967,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>lack of retroactive procedure 2008 &#8212; 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;205&#160;419,21</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;205&#160;419,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 85&#160;272,17</p></td><td><p>0,00</p></td><td><p>&#8211; 85&#160;272,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 47&#160;840,41</p></td><td><p>0,00</p></td><td><p>&#8211; 47&#160;840,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Parcel identification for claim years 2011 and 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;473,33</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;473,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Parcel identification for claim years 2011 and 2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;473,32</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;473,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Deficiencies in risk analysis, claim years 2011, 2012 and 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;038&#160;944,95</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;038&#160;944,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Deficiencies in risk analysis, claim years 2011, 2012 and 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;371&#160;318,84</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;371&#160;318,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Deficiencies in risk analysis, claim years 2011, 2012 and 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;348&#160;980,52</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;348&#160;980,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Deficiencies in risk analysis, claim years 2012 and 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;038&#160;944,95</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;038&#160;944,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Deficiencies in risk analysis, claim years 2012 and 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;410&#160;263,79</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;410&#160;263,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 58&#160;702&#160;019,03</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 58&#160;702&#160;019,03</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>20 % recovery costs discounted too late</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;518,44</p></td><td><p>0,00</p></td><td><p>&#8211; 65&#160;518,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>School Fruit Scheme</p></td><td><p>2012</p></td><td><p>Absence of checks in communication costs</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 54&#160;596,43</p></td><td><p>0,00</p></td><td><p>&#8211; 54&#160;596,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>School Fruit Scheme</p></td><td><p>2013</p></td><td><p>Absence of checks in communication costs</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 43&#160;039,98</p></td><td><p>0,00</p></td><td><p>&#8211; 43&#160;039,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>School Fruit Scheme</p></td><td><p>2014</p></td><td><p>Absence of checks in communication costs</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;718,12</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;718,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2012</p></td><td><p>Failure to apply properly the&#160;control established by Article&#160;79 of Regulation (EC) No 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 851,44</p></td><td><p>0,00</p></td><td><p>&#8211; 851,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2013</p></td><td><p>Failure to apply properly the&#160;control established by Article&#160;79 of Regulation (EC) No 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 354&#160;700,47</p></td><td><p>0,00</p></td><td><p>&#8211; 354&#160;700,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2014</p></td><td><p>Failure to apply properly the&#160;control established by Article&#160;79 of Regulation (EC) No 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 360&#160;360,05</p></td><td><p>0,00</p></td><td><p>&#8211; 360&#160;360,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Incorrect application of reductions</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;558,38</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;558,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Incorrect calculation of reductions</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 334,77</p></td><td><p>0,00</p></td><td><p>&#8211; 334,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>School Fruit Scheme</p></td><td><p>2012</p></td><td><p>Non compliance with public procurement provisions</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;170&#160;834,38</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;170&#160;834,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>School Fruit Scheme</p></td><td><p>2013</p></td><td><p>Non compliance with public procurement provisions</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;779&#160;213,02</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;779&#160;213,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Payment of ineligible animals</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 935,59</p></td><td><p>0,00</p></td><td><p>&#8211; 935,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Payment of ineligible animals</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;139,51</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;139,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>problem to respect aids payment within five working days</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;986,20</p></td><td><p>0,00</p></td><td><p>&#8211; 37&#160;986,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;035&#160;878,67</p></td><td><p>&#8211; 6&#160;474,85</p></td><td><p>&#8211; 2&#160;029&#160;403,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 366&#160;823,40</p></td><td><p>&#8211; 29,48</p></td><td><p>&#8211; 366&#160;793,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 360&#160;765,32</p></td><td><p>0,00</p></td><td><p>&#8211; 360&#160;765,32</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 IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 12&#160;696&#160;254,17</span></p></td><td><p><span>&#8211; 6&#160;504,33</span></p></td><td><p><span>&#8211; 12&#160;689&#160;749,84</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>NL</span></p></td><td><p>Irregularities</p></td><td><p>2010</p></td><td><p>No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 424&#160;837,90</p></td><td><p>0,00</p></td><td><p>&#8211; 424&#160;837,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 424&#160;837,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 424&#160;837,90</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>PL</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Cases for which the PA decided not to pursue a recovery</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;155,11</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;155,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2012</p></td><td><p>Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;974&#160;750,82</p></td><td><p>&#8211; 25&#160;989&#160;900,32</p></td><td><p>&#8211; 38&#160;984&#160;850,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Pre-recognised Producer Groups</p></td><td><p>2013</p></td><td><p>Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 76&#160;816&#160;098,12</p></td><td><p>0,00</p></td><td><p>&#8211; 76&#160;816&#160;098,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 141&#160;802&#160;004,05</span></p></td><td><p><span>&#8211; 25&#160;989&#160;900,32</span></p></td><td><p><span>&#8211; 115&#160;812&#160;103,73</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2012</p></td><td><p>Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 460&#160;202,73</p></td><td><p>0,00</p></td><td><p>&#8211; 460&#160;202,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2013</p></td><td><p>Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 200&#160;000,00</p></td><td><p>0,00</p></td><td><p>&#8211; 200&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2010</p></td><td><p>weakness of a key control for &#8216;follow up of controls&#8217; (stock accounting) from 1.9.2010 to the end of &#8216;most deprived&#8217; programme 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 390&#160;318,22</p></td><td><p>0,00</p></td><td><p>&#8211; 390&#160;318,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2011</p></td><td><p>weakness of a key control for &#8216;follow up of controls&#8217; (stock accounting) from 1.9.2010 to the end of &#8216;most deprived&#8217; programme 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 374&#160;320,14</p></td><td><p>0,00</p></td><td><p>&#8211; 374&#160;320,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2012</p></td><td><p>weakness of a key control for &#8216;follow up of controls&#8217; (stock accounting) from 1.9.2010 to the end of &#8216;most deprived&#8217; programme 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 381&#160;406,97</p></td><td><p>0,00</p></td><td><p>&#8211; 381&#160;406,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;806&#160;248,06</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;806&#160;248,06</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;404,36</p></td><td><p>&#8211; 25,22</p></td><td><p>&#8211; 21&#160;379,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;469,30</p></td><td><p>&#8211; 19,41</p></td><td><p>&#8211; 14&#160;449,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 651&#160;591,27</p></td><td><p>&#8211; 874,73</p></td><td><p>&#8211; 650&#160;716,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Animals not in the herd register</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;121,04</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;121,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Animals not in the herd register</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 285,82</p></td><td><p>0,00</p></td><td><p>&#8211; 285,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Deficient on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 43&#160;624,29</p></td><td><p>0,00</p></td><td><p>&#8211; 43&#160;624,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Deficient on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 135&#160;630,95</p></td><td><p>0,00</p></td><td><p>&#8211; 135&#160;630,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Deficient on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 237&#160;720,00</p></td><td><p>0,00</p></td><td><p>&#8211; 237&#160;720,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2010</p></td><td><p>error in the debt management system FY2010 EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;776,25</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;776,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>error in the debt management system FY2011 EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;261,10</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;261,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2010</p></td><td><p>Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 49&#160;843,71</p></td><td><p>0,00</p></td><td><p>&#8211; 49&#160;843,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2011</p></td><td><p>Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 239&#160;834,11</p></td><td><p>0,00</p></td><td><p>&#8211; 239&#160;834,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2012</p></td><td><p>Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 55&#160;896,10</p></td><td><p>0,00</p></td><td><p>&#8211; 55&#160;896,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;455&#160;458,30</span></p></td><td><p><span>&#8211; 919,36</span></p></td><td><p><span>&#8211; 1&#160;454&#160;538,94</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SE</span></p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>unduly recognition</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 451&#160;853,95</p></td><td><p>0,00</p></td><td><p>&#8211; 451&#160;853,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>unduly recognition</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 349&#160;305,95</p></td><td><p>0,00</p></td><td><p>&#8211; 349&#160;305,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>weaknesses in key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;794,70</p></td><td><p>&#8211; 7&#160;638,10</p></td><td><p>&#8211; 20&#160;156,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>weaknesses in key controls</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 383&#160;072,07</p></td><td><p>&#8211; 29&#160;585,26</p></td><td><p>&#8211; 353&#160;486,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>weaknesses in key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 117&#160;435,73</p></td><td><p>&#8211; 17&#160;465,30</p></td><td><p>&#8211; 99&#160;970,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;329&#160;462,40</span></p></td><td><p><span>&#8211; 54&#160;688,66</span></p></td><td><p><span>&#8211; 1&#160;274&#160;773,74</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SI</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Weaknesses in the OTSC's of&#160;SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;590,84</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;590,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Weaknesses in the OTSC's of&#160;SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19,96</p></td><td><p>0,00</p></td><td><p>&#8211; 19,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 280&#160;043,67</p></td><td><p>0,00</p></td><td><p>&#8211; 280&#160;043,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Weaknesses in the OTSC's of&#160;SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;439,51</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;439,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Weaknesses in the OTSC's of&#160;SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 271&#160;939,48</p></td><td><p>&#8211; 68,42</p></td><td><p>&#8211; 271&#160;871,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 562&#160;033,46</span></p></td><td><p><span>&#8211; 68,42</span></p></td><td><p><span>&#8211; 561&#160;965,04</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SK</span></p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;591&#160;159,40</p></td><td><p>&#8211; 8&#160;695,79</p></td><td><p>&#8211; 1&#160;582&#160;463,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;181,65</p></td><td><p>&#8211; 11,91</p></td><td><p>&#8211; 2&#160;169,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 734,05</p></td><td><p>0,00</p></td><td><p>&#8211; 734,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;995,21</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;995,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 534,75</p></td><td><p>0,00</p></td><td><p>&#8211; 534,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;764&#160;473,62</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;764&#160;473,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 798,08</p></td><td><p>0,00</p></td><td><p>&#8211; 798,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 965,25</p></td><td><p>0,00</p></td><td><p>&#8211; 965,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 985,39</p></td><td><p>0,00</p></td><td><p>&#8211; 985,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 740&#160;795,43</p></td><td><p>0,00</p></td><td><p>&#8211; 740&#160;795,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;105&#160;622,83</span></p></td><td><p><span>&#8211; 8&#160;707,70</span></p></td><td><p><span>&#8211; 4&#160;096&#160;915,13</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 303&#160;063&#160;043,74</span></p></td><td><p><span>&#8211; 29&#160;516&#160;613,25</span></p></td><td><p><span>&#8211; 273&#160;546&#160;430,49</span></p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BE</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known error for EAFRD IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;230,01</p></td><td><p>&#8211; 48,86</p></td><td><p>&#8211; 24&#160;181,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE for the EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 123&#160;429,41</p></td><td><p>0,00</p></td><td><p>&#8211; 123&#160;429,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE for the EAFRD IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;788,10</p></td><td><p>&#8211; 223,42</p></td><td><p>&#8211; 110&#160;564,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;570,41</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;570,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>280,00</p></td><td><p>0,00</p></td><td><p>280,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>1,07</p></td><td><p>0,00</p></td><td><p>1,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Limited scope of checks of SMRs 1, 2, 4 and 5 &#8212; No follow-up of minor non-compliances &#8212; Deficient risk analysis for checks by veterinary services &#8212; CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;006,55</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;006,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 293&#160;743,41</span></p></td><td><p><span>&#8211; 272,28</span></p></td><td><p><span>&#8211; 293&#160;471,13</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>BG</span></p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2015</p></td><td><p>Lack of checks on requirement for semi-subsistence holdings to market part of their output</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 187&#160;091,42</p></td><td><p>0,00</p></td><td><p>&#8211; 187&#160;091,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2013</p></td><td><p>Lack of checks on requirement for semi-subsistence holdings to market part of their output</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 365&#160;906,63</p></td><td><p>0,00</p></td><td><p>&#8211; 365&#160;906,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Lack of checks on requirement for semi-subsistence holdings to market part of their output</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 812&#160;405,82</p></td><td><p>0,00</p></td><td><p>&#8211; 812&#160;405,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Preferential sales price of electricity not included in the check against double financing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 436&#160;311,22</p></td><td><p>0,00</p></td><td><p>&#8211; 436&#160;311,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Preferential sales price of electricity not included in the check against double financing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;218&#160;840,38</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;218&#160;840,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Preferential sales price of electricity not included in the check against double financing</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;121&#160;595,00</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;121&#160;595,00</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 6&#160;142&#160;150,47</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 6&#160;142&#160;150,47</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Financial errors identified by the Certification Body</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 977,11</p></td><td><p>0,00</p></td><td><p>&#8211; 977,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial errors identified by the Certification Body</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 708,76</p></td><td><p>0,00</p></td><td><p>&#8211; 708,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Financial errors identified by the CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 496,49</p></td><td><p>0,00</p></td><td><p>&#8211; 496,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;182,36</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;182,36</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>DK</span></p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>EAFRD MLE</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;001&#160;809,47</p></td><td><p>&#8211; 307&#160;761,24</p></td><td><p>&#8211; 694&#160;048,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Error detected in the re-performance of OTSC in the EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2,01</p></td><td><p>0,00</p></td><td><p>&#8211; 2,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Errors detected in the re-performance of OTSC in the EAFRD IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 93,35</p></td><td><p>0,00</p></td><td><p>&#8211; 93,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Financial errors identified in the compliance testing for the EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 126,37</p></td><td><p>&#8211; 3,35</p></td><td><p>&#8211; 123,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>MLE for the EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 837&#160;801,30</p></td><td><p>&#8211; 15&#160;027,43</p></td><td><p>&#8211; 822&#160;773,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE in the EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 193&#160;310,80</p></td><td><p>&#8211; 4&#160;445,75</p></td><td><p>&#8211; 188&#160;865,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Not recovered financial errors from FY2012</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 105,59</p></td><td><p>&#8211; 0,63</p></td><td><p>&#8211; 104,96</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 DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;033&#160;248,89</span></p></td><td><p><span>&#8211; 327&#160;238,40</span></p></td><td><p><span>&#8211; 1&#160;706&#160;010,49</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>ES</span></p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 218&#160;631,80</p></td><td><p>0,00</p></td><td><p>&#8211; 218&#160;631,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 43&#160;203,42</p></td><td><p>0,00</p></td><td><p>&#8211; 43&#160;203,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5,43</p></td><td><p>0,00</p></td><td><p>&#8211; 5,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficiencies in the effectiveness of OTSC, partial coverage of 7&#160;SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 171&#160;297,45</p></td><td><p>0,00</p></td><td><p>&#8211; 171&#160;297,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAFRD non-IACS population outstanding corrections from previous years.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;337,67</p></td><td><p>&#8211; 13&#160;324,84</p></td><td><p>&#8211; 12,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Errors identified in the substantive testing of EAFRD non-IACS population. MLE.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;102,63</p></td><td><p>&#8211; 4&#160;469,05</p></td><td><p>&#8211; 105&#160;633,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Extrapolated error for EAFRD non-IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;532&#160;066,96</p></td><td><p>&#8211; 494&#160;665,62</p></td><td><p>&#8211; 2&#160;037&#160;401,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>M125: the controls on the eligibility of the projects under M125 not satisfactory</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;995,99</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;995,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>M125: the controls on the eligibility of the projects under M125 not satisfactory</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 227&#160;944,41</p></td><td><p>0,00</p></td><td><p>&#8211; 227&#160;944,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;758,71</p></td><td><p>&#8211; 1&#160;090,07</p></td><td><p>&#8211; 1&#160;668,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;565,88</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;565,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 397&#160;882,31</p></td><td><p>0,00</p></td><td><p>&#8211; 397&#160;882,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;170,64</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;170,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;528&#160;198,12</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;528&#160;198,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 91&#160;853,90</p></td><td><p>0,00</p></td><td><p>&#8211; 91&#160;853,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;574&#160;201,32</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;574&#160;201,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 51&#160;302,36</p></td><td><p>0,00</p></td><td><p>&#8211; 51&#160;302,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;022&#160;883,10</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;022&#160;883,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 8&#160;008&#160;402,10</span></p></td><td><p><span>&#8211; 513&#160;549,58</span></p></td><td><p><span>&#8211; 7&#160;494&#160;852,52</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>FI</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2012</p></td><td><p>Weakness in verification of the&#160;reasonableness of costs in Measure 413</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 166&#160;858,19</p></td><td><p>0,00</p></td><td><p>&#8211; 166&#160;858,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 166&#160;858,19</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 166&#160;858,19</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>GB</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2013</p></td><td><p>Lack of appropriate checks on double financing (key control)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;008,34</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;008,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2013</p></td><td><p>Lack of appropriate checks on the eligibility of the costs of the operation (key control)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 204&#160;505,57</p></td><td><p>0,00</p></td><td><p>&#8211; 204&#160;505,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 207&#160;513,91</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 207&#160;513,91</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IE</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known errors identified in the EAFRD IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;006,11</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;006,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known errors identified in the EAFRD Non IACS population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;553,44</p></td><td><p>&#8211; 62,31</p></td><td><p>&#8211; 7&#160;491,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;559,55</span></p></td><td><p><span>&#8211; 62,31</span></p></td><td><p><span>&#8211; 11&#160;497,24</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>IT</span></p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Number of errors in the files resulting from a weak control system.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 322&#160;955,33</p></td><td><p>&#8211; 119&#160;880,04</p></td><td><p>&#8211; 203&#160;075,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; others (2007-2013)</p></td><td><p>2012</p></td><td><p>Number of errors in the files resulting from a weak control system.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;259,86</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;259,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Number of errors in the files resulting from a weak control system.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;048&#160;678,11</p></td><td><p>&#8211; 105&#160;713,76</p></td><td><p>&#8211; 942&#160;964,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Number of errors in the files resulting from a weak control system.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;610&#160;347,46</p></td><td><p>&#8211; 8&#160;580,00</p></td><td><p>&#8211; 1&#160;601&#160;767,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 (2007-2013)</p></td><td><p>2007</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;065,98</p></td><td><p>&#8211; 1&#160;091,16</p></td><td><p>&#8211; 7&#160;974,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2008</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 407,39</p></td><td><p>0,00</p></td><td><p>&#8211; 407,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;029,20</p></td><td><p>&#8211; 588,01</p></td><td><p>&#8211; 3&#160;441,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;823,63</p></td><td><p>&#8211; 2&#160;648,46</p></td><td><p>&#8211; 43&#160;175,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;330,46</p></td><td><p>&#8211; 3&#160;893,24</p></td><td><p>&#8211; 89&#160;437,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 320&#160;482,97</p></td><td><p>&#8211; 25&#160;971,96</p></td><td><p>&#8211; 294&#160;511,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 424&#160;992,50</p></td><td><p>&#8211; 47&#160;702,52</p></td><td><p>&#8211; 377&#160;289,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>On-the-spot checks risk analysis not properly updated</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 178&#160;543,97</p></td><td><p>&#8211; 21&#160;276,84</p></td><td><p>&#8211; 157&#160;267,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 (2007-2013)</p></td><td><p>2007</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;727,89</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;727,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;470,04</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;470,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;621,14</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;621,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;733,10</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;733,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;929,91</p></td><td><p>0,00</p></td><td><p>&#8211; 64&#160;929,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 119&#160;256,29</p></td><td><p>0,00</p></td><td><p>&#8211; 119&#160;256,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>Reasonableness of the costs not properly assessed</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 53&#160;192,08</p></td><td><p>0,00</p></td><td><p>&#8211; 53&#160;192,08</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>&#8211; 4&#160;333&#160;847,31</span></p></td><td><p><span>&#8211; 337&#160;345,99</span></p></td><td><p><span>&#8211; 3&#160;996&#160;501,32</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>MT</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial errors detected in the'&#160;compliance testing of the EAFRD Non-IACS population and known errors in the Advances &amp; Securities of the EAFRD expenditure.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 73&#160;406,00</p></td><td><p>0,00</p></td><td><p>&#8211; 73&#160;406,00</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 MT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 73&#160;406,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 73&#160;406,00</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>NL</span></p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Exclude expenditure due to lack of procurement procedure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 85&#160;000,00</p></td><td><p>0,00</p></td><td><p>&#8211; 85&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; public beneficiaries</p></td><td><p>2014</p></td><td><p>Weaknesses in the checks of the procurement correction based on the recalculation of the error rate</p></td><td><p>EXTRAPOLATED</p></td><td><p>0,81 %</p></td><td><p>EUR</p></td><td><p>&#8211; 105&#160;036,34</p></td><td><p>0,00</p></td><td><p>&#8211; 105&#160;036,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in the checks of the public procurement, based on the recalculation of the error rate</p></td><td><p>EXTRAPOLATED</p></td><td><p>0,81 %</p></td><td><p>EUR</p></td><td><p>&#8211; 116&#160;704,26</p></td><td><p>&#8211; 328,69</p></td><td><p>&#8211; 116&#160;375,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; public beneficiaries</p></td><td><p>2014</p></td><td><p>Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 709&#160;760,04</p></td><td><p>0,00</p></td><td><p>&#8211; 709&#160;760,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 788&#160;603,51</p></td><td><p>&#8211; 2&#160;221,05</p></td><td><p>&#8211; 786&#160;382,46</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 NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;805&#160;104,15</span></p></td><td><p><span>&#8211; 2&#160;549,74</span></p></td><td><p><span>&#8211; 1&#160;802&#160;554,41</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>PT</span></p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2010</p></td><td><p>Insufficient assessment of the reasonableness of the investment costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 278&#160;756,48</p></td><td><p>0,00</p></td><td><p>&#8211; 278&#160;756,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2011</p></td><td><p>Insufficient assessment of the reasonableness of the investment costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 757&#160;851,45</p></td><td><p>&#8211; 271&#160;077,60</p></td><td><p>&#8211; 486&#160;773,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2012</p></td><td><p>Insufficient assessment of the reasonableness of the investment costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 419&#160;869,93</p></td><td><p>&#8211; 55&#160;060,96</p></td><td><p>&#8211; 364&#160;808,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2013</p></td><td><p>Insufficient assessment of the reasonableness of the investment costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 324&#160;408,44</p></td><td><p>0,00</p></td><td><p>&#8211; 324&#160;408,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>Insufficient assessment of the reasonableness of the investment costs</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 209&#160;924,00</p></td><td><p>0,00</p></td><td><p>&#8211; 209&#160;924,00</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 PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;990&#160;810,30</span></p></td><td><p><span>&#8211; 326&#160;138,56</span></p></td><td><p><span>&#8211; 1&#160;664&#160;671,74</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>RO</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 97&#160;630,09</p></td><td><p>0,00</p></td><td><p>&#8211; 97&#160;630,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2010</p></td><td><p>MLE EAFRD Non-IACS population FY2010</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;653&#160;241,82</p></td><td><p>&#8211; 275&#160;778,82</p></td><td><p>&#8211; 4&#160;377&#160;463,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>MLE EAFRD Non-IACS population FY2011</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;210&#160;679,11</p></td><td><p>&#8211; 267&#160;668,25</p></td><td><p>&#8211; 2&#160;943&#160;010,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 887&#160;541,50</p></td><td><p>0,00</p></td><td><p>&#8211; 887&#160;541,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;239,06</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;239,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 950&#160;060,57</p></td><td><p>0,00</p></td><td><p>&#8211; 950&#160;060,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 390&#160;637,48</p></td><td><p>0,00</p></td><td><p>&#8211; 390&#160;637,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>Non respect of 5 year commitment for AEM</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 975&#160;531,89</p></td><td><p>&#8211; 33&#160;285,00</p></td><td><p>&#8211; 942&#160;246,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>Non respect of 5 year commitment for AEM</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;798&#160;686,77</p></td><td><p>&#8211; 89&#160;934,34</p></td><td><p>&#8211; 1&#160;708&#160;752,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2012</p></td><td><p>Non respect of 5 year commitment for AEM</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;866&#160;913,52</p></td><td><p>&#8211; 15&#160;400,00</p></td><td><p>&#8211; 2&#160;851&#160;513,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; others (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in: artificial conditions</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 148&#160;810,96</p></td><td><p>0,00</p></td><td><p>&#8211; 148&#160;810,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;702,85</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;702,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 321&#160;762,57</p></td><td><p>0,00</p></td><td><p>&#8211; 321&#160;762,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;714&#160;299,52</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;714&#160;299,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;046&#160;834,54</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;046&#160;834,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;791&#160;393,96</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;791&#160;393,96</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 RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 43&#160;889&#160;966,21</span></p></td><td><p><span>&#8211; 682&#160;066,41</span></p></td><td><p><span>&#8211; 43&#160;207&#160;899,80</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SI</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;628,41</p></td><td><p>0,00</p></td><td><p>&#8211; 63&#160;628,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>151,64</p></td><td><p>0,00</p></td><td><p>151,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 135&#160;503,29</p></td><td><p>0,00</p></td><td><p>&#8211; 135&#160;503,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR&#160;18 and the evaluation grid. CY&#160;2014</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 72&#160;243,26</p></td><td><p>0,00</p></td><td><p>&#8211; 72&#160;243,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 271&#160;223,32</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 271&#160;223,32</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>SK</span></p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Financial clearance, EAFRD Non-IACS population Most Likely Error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 697&#160;749,56</p></td><td><p>0,00</p></td><td><p>&#8211; 697&#160;749,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 540&#160;903,88</p></td><td><p>0,00</p></td><td><p>&#8211; 540&#160;903,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;718,01</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;718,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>41,95</p></td><td><p>0,00</p></td><td><p>41,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24,22</p></td><td><p>0,00</p></td><td><p>&#8211; 24,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 538&#160;813,81</p></td><td><p>0,00</p></td><td><p>&#8211; 538&#160;813,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;195,01</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;195,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17,66</p></td><td><p>0,00</p></td><td><p>&#8211; 17,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 179&#160;779,34</p></td><td><p>0,00</p></td><td><p>&#8211; 179&#160;779,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;963&#160;159,54</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;963&#160;159,54</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 71&#160;193&#160;175,71</span></p></td><td><p><span>&#8211; 2&#160;189&#160;223,27</span></p></td><td><p><span>&#8211; 69&#160;003&#160;952,44</span></p></td></tr></tbody></table>