Document ID: 32015D2098
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>20.11.2015&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 303/35</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2015/2098
of 13 November 2015
excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
(notified under document C(2015) 7716)
(Only the Bulgarian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Latvian, Lithuanian, 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&#160;<a>(<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 twenty-four months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2015,</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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Republic of Latvia, the Republic of Lithuania, the Kingdom of Netherlands, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 13 November 2015.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
ANNEX
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>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>Irregularities</p></td><td><p>2011</p></td><td><p>Due to change of the PACA these cases escaped 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; 88&#160;813,21</p></td><td><p>0,00</p></td><td><p>&#8211; 88&#160;813,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>EAGF non-IACS Most Likely Error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 337&#160;112,22</p></td><td><p>0,00</p></td><td><p>&#8211; 337&#160;112,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weakness in LPIS, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>842&#160;101,13</p></td><td><p>0,00</p></td><td><p>842&#160;101,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weakness in LPIS, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>128,16</p></td><td><p>0,00</p></td><td><p>128,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weakness in LPIS, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>772&#160;454,04</p></td><td><p>0,00</p></td><td><p>772&#160;454,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness in LPIS, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18,01</p></td><td><p>0,00</p></td><td><p>&#8211; 18,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness in LPIS, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>717&#160;437,91</p></td><td><p>0,00</p></td><td><p>717&#160;437,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>1&#160;906&#160;177,80</span></p></td><td><p><span>0,00</span></p></td><td><p><span>1&#160;906&#160;177,80</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>1&#160;906&#160;177,80</p></td><td><p>0,00</p></td><td><p>1&#160;906&#160;177,80</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/><tr/><tr><td><p><span>DE</span></p></td><td><p>Certification</p></td><td><p>2010</p></td><td><p>EAGF Non-IACS known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 264&#160;813,77</p></td><td><p>0,00</p></td><td><p>&#8211; 264&#160;813,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>Mecklenburg-Vorpommern: withdrawal operations before the entry into force of Regulation (EU) No 585/2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;917,03</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;917,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2010</p></td><td><p>MLE for the 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; 97&#160;582,36</p></td><td><p>0,00</p></td><td><p>&#8211; 97&#160;582,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Non-Extrapolation of results on-the-spot checks, claim years 2010-2012</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;482,99</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;482,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Non-Extrapolation of results on-the-spot checks, claim years 2010-2012</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 36&#160;627,26</p></td><td><p>0,00</p></td><td><p>&#8211; 36&#160;627,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>Rheinland-Pfalz: management and control system before the entry into force of Regulation (EU) No 585/2011</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 194&#160;499,62</p></td><td><p>0,00</p></td><td><p>&#8211; 194&#160;499,62</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>Shortcomings in the recognition of PO 139040000019 &#8212; Mecklenburg-Vorpommern Region</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 129&#160;432,74</p></td><td><p>0,00</p></td><td><p>&#8211; 129&#160;432,74</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>Shortcomings in the recognition of PO 139040000019 &#8212; Mecklenburg-Vorpommern Region</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 147&#160;300,28</p></td><td><p>0,00</p></td><td><p>&#8211; 147&#160;300,28</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>Shortcomings in the recognition of PO 139040000019 &#8212; Mecklenburg-Vorpommern Region</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 150&#160;064,03</p></td><td><p>0,00</p></td><td><p>&#8211; 150&#160;064,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>_Recoveries</p></td><td><p>2014</p></td><td><p>Unjustified halting of recovery</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;481&#160;722,50</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;481&#160;722,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weakness on landscape features, claim years 2009-2011</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 370&#160;623,93</p></td><td><p>0,00</p></td><td><p>&#8211; 370&#160;623,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weakness on landscape features, claim years 2009-2011</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 357&#160;838,28</p></td><td><p>0,00</p></td><td><p>&#8211; 357&#160;838,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness on landscape features, claim years 2009-2011</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 105&#160;163,65</p></td><td><p>0,00</p></td><td><p>&#8211; 105&#160;163,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;434&#160;068,44</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 4&#160;434&#160;068,44</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;998,89</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;998,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Plant Products (POSEI)</p></td><td><p>2008</p></td><td><p>Weaknesses in SIGPAC impacting area-based complementary aid for bananas</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 135&#160;979,57</p></td><td><p>0,00</p></td><td><p>&#8211; 135&#160;979,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Plant Products (POSEI)</p></td><td><p>2009</p></td><td><p>Weaknesses in SIGPAC impacting area-based complementary aid for bananas</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 308&#160;720,40</p></td><td><p>0,00</p></td><td><p>&#8211; 308&#160;720,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2010</p></td><td><p>Weaknesses in SIGPAC impacting area-based complementary aid for bananas</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 306&#160;723,00</p></td><td><p>0,00</p></td><td><p>&#8211; 306&#160;723,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2011</p></td><td><p>Weaknesses in SIGPAC impacting area-based complementary aid for bananas</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 123&#160;456,00</p></td><td><p>0,00</p></td><td><p>&#8211; 123&#160;456,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; POSEI</p></td><td><p>2012</p></td><td><p>Weaknesses in SIGPAC impacting area-based complementary aid for bananas</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 122&#160;037,12</p></td><td><p>0,00</p></td><td><p>&#8211; 122&#160;037,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;000&#160;914,98</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;000&#160;914,98</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/><tr/><tr><td><p><span>FR</span></p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 406&#160;858,17</p></td><td><p>0,00</p></td><td><p>&#8211; 406&#160;858,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 442&#160;175,48</p></td><td><p>0,00</p></td><td><p>&#8211; 442&#160;175,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2009</p></td><td><p>Payment of aid before completion of restructuring operations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 606&#160;952,96</p></td><td><p>0,00</p></td><td><p>&#8211; 606&#160;952,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2010</p></td><td><p>Payment of aid before completion of restructuring operations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;372&#160;246,97</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;372&#160;246,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Restructuring</p></td><td><p>2011</p></td><td><p>Payment of aid before completion of restructuring operations</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;707&#160;849,36</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;707&#160;849,36</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;536&#160;082,94</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 11&#160;536&#160;082,94</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/><tr/><tr><td><p><span>GB</span></p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2005</p></td><td><p>Ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;465&#160;892,11</p></td><td><p>&#8211; 54&#160;831,07</p></td><td><p>&#8211; 1&#160;411&#160;061,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2006</p></td><td><p>Ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 242&#160;089,88</p></td><td><p>&#8211; 46&#160;800,46</p></td><td><p>&#8211; 195&#160;289,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2007</p></td><td><p>Ineligible expenditure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;233&#160;634,25</p></td><td><p>&#8211; 238&#160;484,38</p></td><td><p>&#8211; 995&#160;149,87</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>Ineligible expenditure (Exclusion)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;400,14</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;400,14</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>Ineligible expenditure (Exclusion)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;288,47</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;288,47</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>Ineligible expenditure (Exclusion)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;715,72</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;715,72</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>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;656&#160;140,55</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;656&#160;140,55</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>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;184&#160;584,80</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;184&#160;584,80</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>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;480&#160;891,95</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;480&#160;891,95</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>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 427&#160;546,59</p></td><td><p>0,00</p></td><td><p>&#8211; 427&#160;546,59</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>Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;147,73</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;147,73</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>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;667&#160;910,51</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;667&#160;910,51</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>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;235&#160;505,78</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;235&#160;505,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;245&#160;105,28</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;245&#160;105,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 543&#160;884,27</p></td><td><p>0,00</p></td><td><p>&#8211; 543&#160;884,27</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>Non-compliance with recognition criteria of producer organisations (Extrapolation)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;234,21</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;234,21</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>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;116&#160;828,27</p></td><td><p>&#8211; 733&#160;745,12</p></td><td><p>&#8211; 383&#160;083,15</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 key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;321&#160;311,07</p></td><td><p>&#8211; 1&#160;347&#160;937,91</p></td><td><p>&#8211; 973&#160;373,16</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 in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;230&#160;356,65</p></td><td><p>&#8211; 774&#160;871,30</p></td><td><p>&#8211; 455&#160;485,35</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>Weaknesses in key controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 132&#160;682,06</p></td><td><p>&#8211; 97&#160;143,08</p></td><td><p>&#8211; 35&#160;538,98</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 controls in operational programmes of producer organisations</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;552,41</p></td><td><p>&#8211; 2&#160;838,19</p></td><td><p>&#8211; 1&#160;714,22</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; 37&#160;312&#160;702,70</span></p></td><td><p><span>&#8211; 3&#160;296&#160;651,51</span></p></td><td><p><span>&#8211; 34&#160;016&#160;051,19</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/><tr/><tr><td><p><span>GR</span></p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Changes introduced in declarations after the deadline</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 106&#160;702,00</p></td><td><p>0,00</p></td><td><p>&#8211; 106&#160;702,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Changes introduced in declarations after the deadline</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 98&#160;796,62</p></td><td><p>0,00</p></td><td><p>&#8211; 98&#160;796,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Changes introduced in declarations after the deadline</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;215,35</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;215,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Control rate for ewes and she-goats scheme</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 485&#160;838,55</p></td><td><p>0,00</p></td><td><p>&#8211; 485&#160;838,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>Conversions of special entitlements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;821,89</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;821,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Conversions of special entitlements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 55&#160;395,36</p></td><td><p>0,00</p></td><td><p>&#8211; 55&#160;395,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>Conversions of special entitlements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;204,47</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;204,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 154141)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 941&#160;437,40</p></td><td><p>0,00</p></td><td><p>&#8211; 941&#160;437,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 162561)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 842&#160;096,15</p></td><td><p>0,00</p></td><td><p>&#8211; 842&#160;096,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 162861)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 552&#160;487,95</p></td><td><p>0,00</p></td><td><p>&#8211; 552&#160;487,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 163981)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 279&#160;013,86</p></td><td><p>0,00</p></td><td><p>&#8211; 279&#160;013,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 164801)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 27&#160;440,99</p></td><td><p>0,00</p></td><td><p>&#8211; 27&#160;440,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 47761)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 452&#160;069,58</p></td><td><p>0,00</p></td><td><p>&#8211; 452&#160;069,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Delays in the recovery procedure (case 47781)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;080&#160;514,89</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;080&#160;514,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>National reserve allocation in 2010 &#8212; Short term lease contract</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 95&#160;815,50</p></td><td><p>&#8211; 95&#160;815,50</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>National reserve allocation in 2010 &#8212; Short term lease contract</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;079,90</p></td><td><p>&#8211; 83&#160;079,90</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>National reserve allocation in 2010 &#8212; Short term lease contract</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;037,30</p></td><td><p>0,00</p></td><td><p>&#8211; 89&#160;037,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Non reporting in Annex III (Cases&#160;EL/1995/002)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 666&#160;519,52</p></td><td><p>0,00</p></td><td><p>&#8211; 666&#160;519,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Non reporting in Annex III (Cases&#160;EL/1997/078/J)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 700&#160;033,30</p></td><td><p>0,00</p></td><td><p>&#8211; 700&#160;033,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2008</p></td><td><p>not implementing art 25 of Reg. (EC) 501/2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;671,28</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;671,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2009</p></td><td><p>not implementing art 25 of Reg. (EC) 501/2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 129&#160;920,48</p></td><td><p>0,00</p></td><td><p>&#8211; 129&#160;920,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2010</p></td><td><p>not implementing art 25 of Reg. (EC) 501/2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 200&#160;612,64</p></td><td><p>0,00</p></td><td><p>&#8211; 200&#160;612,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2011</p></td><td><p>not implementing art 25 of Reg. (EC) 501/2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 228&#160;647,15</p></td><td><p>0,00</p></td><td><p>&#8211; 228&#160;647,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2012</p></td><td><p>not implementing art 25 of Reg. (EC) 501/2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;658,55</p></td><td><p>0,00</p></td><td><p>&#8211; 83&#160;658,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Weaknesses in the debt management procedures</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;993&#160;214,33</p></td><td><p>&#8211; 417&#160;506,08</p></td><td><p>&#8211; 5&#160;575&#160;708,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 13&#160;244&#160;245,01</span></p></td><td><p><span>&#8211; 596&#160;401,48</span></p></td><td><p><span>&#8211; 12&#160;647&#160;843,53</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/><tr/><tr><td><p><span>IE</span></p></td><td><p>Other Direct Aid &#8212; Energy Crops</p></td><td><p>2009</p></td><td><p>CY 2008, LPIS &amp; OTSC Weaknesses &#8212; Aid Energy Crops</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 31,05</p></td><td><p>0,00</p></td><td><p>&#8211; 31,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2009</p></td><td><p>CY 2008, LPIS &amp; OTSC Weaknesses &#8212; Other Direct Aids (Protein Crops)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6,11</p></td><td><p>0,00</p></td><td><p>&#8211; 6,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>CY 2008, LPIS &amp; OTSC Weaknesses &#8212; SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;797&#160;397,95</p></td><td><p>&#8211; 236&#160;510,85</p></td><td><p>&#8211; 13&#160;560&#160;887,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2010</p></td><td><p>CY 2009, LPIS &amp; OTSC Weaknesses &#8212; Other Direct Aids (Protein Crops)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34,45</p></td><td><p>0,00</p></td><td><p>&#8211; 34,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>CY 2009, LPIS &amp; OTSC Weaknesses &#8212; SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;885&#160;281,59</p></td><td><p>&#8211; 220&#160;875,62</p></td><td><p>&#8211; 12&#160;664&#160;405,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>CY 2010, LPIS &amp; OTSC Weaknesses &#8212; ODA Art. 68 (Grassland Sheep Scheme)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;235,25</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;235,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2011</p></td><td><p>CY 2010, LPIS &amp; OTSC Weaknesses &#8212; Other Direct Aids (Protein Crops)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11,11</p></td><td><p>0,00</p></td><td><p>&#8211; 11,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>CY 2010, LPIS &amp; OTSC Weaknesses &#8212; SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;322&#160;794,07</p></td><td><p>&#8211; 176&#160;950,23</p></td><td><p>&#8211; 10&#160;145&#160;843,84</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>CY 2011, LPIS &amp; OTSC Weaknesses &#8212; ODA Art. 68 (Grassland Sheep Scheme)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;060,15</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;060,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aids</p></td><td><p>2012</p></td><td><p>CY 2011, LPIS &amp; OTSC Weaknesses &#8212; Other Direct Aids (Protein Crops)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7,78</p></td><td><p>0,00</p></td><td><p>&#8211; 7,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>CY 2011, LPIS &amp; OTSC Weaknesses &#8212; SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;441&#160;799,89</p></td><td><p>&#8211; 161&#160;848,49</p></td><td><p>&#8211; 9&#160;279&#160;951,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>CY 2012, LPIS &amp; OTSC Weaknesses &#8212; ODA Art. 68 (Grassland Sheep Scheme)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;125,91</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;125,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>CY 2012, LPIS &amp; OTSC Weaknesses &#8212; SPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;180&#160;051,51</p></td><td><p>&#8211; 157&#160;361,68</p></td><td><p>&#8211; 9&#160;022&#160;689,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Payments made before finalisation of the cross-checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 52&#160;583,00</p></td><td><p>0,00</p></td><td><p>&#8211; 52&#160;583,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weaknesses in the LPIS &#8212; CY&#160;2013 &#8212; low eligibility coefficient</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,15 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;794&#160;724,38</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;794&#160;724,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Weaknesses in the LPIS &#8212; CY&#160;2014 &#8212; low eligibility coefficient</p></td><td><p>FLAT RATE</p></td><td><p>0,15 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;751&#160;128,17</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;751&#160;128,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 59&#160;340&#160;272,37</span></p></td><td><p><span>&#8211; 953&#160;546,87</span></p></td><td><p><span>&#8211; 58&#160;386&#160;725,50</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Certification</p></td><td><p>2009</p></td><td><p>bad application of regulations</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;762&#160;502,00</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;762&#160;502,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>Deduction of production already harvested. The guidance provided by the Italian authorities in June&#160;2011 was not appropriate to allow the performance of the controls in compliance with the Article 4 (2) of Regulation (EU) No 585/2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 405&#160;166,99</p></td><td><p>&#8211; 1&#160;143,95</p></td><td><p>&#8211; 404&#160;023,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2010</p></td><td><p>Inadequate determination area of citrus fruit sector (decoupling)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;452&#160;251,96</p></td><td><p>&#8211; 237,00</p></td><td><p>&#8211; 2&#160;452&#160;014,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovine and Bovines</p></td><td><p>2010</p></td><td><p>Incorrect calculation of reductions &amp; exclusions &#8212; Risk sampling weaknesses (Art69 bovine sector)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 465&#160;893,60</p></td><td><p>0,00</p></td><td><p>&#8211; 465&#160;893,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2011</p></td><td><p>Incorrect calculation of reductions &amp; exclusions &#8212; Risk sampling weaknesses (Art69 bovine sector)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;678,19</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;678,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2012</p></td><td><p>Incorrect calculation of reductions &amp; exclusions &#8212; Risk sampling weaknesses (Art69 bovine sector)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;528,20</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;528,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2013</p></td><td><p>Incorrect calculation of reductions &amp; exclusions &#8212; Risk sampling weaknesses (Art69 bovine sector)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>45,16</p></td><td><p>0,00</p></td><td><p>45,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Exceptional support measures</p></td><td><p>2011</p></td><td><p>On-the-spot controls performed by the Italian inspectors were not systematically taken into consideration when calculating the payable aid.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;879,01</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;879,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2010</p></td><td><p>OTSC minimum rate not achieved &#8212; Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;020,72</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;020,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2011</p></td><td><p>OTSC minimum rate not achieved &#8212; Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 144,92</p></td><td><p>0,00</p></td><td><p>&#8211; 144,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2012</p></td><td><p>OTSC minimum rate not achieved &#8212; Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 34,58</p></td><td><p>0,00</p></td><td><p>&#8211; 34,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>OTSC: minimum rate not achieved &amp; timing not respecting regulatory provisions (Art.68 sheep/goats)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 162&#160;507,94</p></td><td><p>0,00</p></td><td><p>&#8211; 162&#160;507,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>OTSC: minimum rate not achieved &amp; timing not respecting regulatory provisions (Art.68 sheep/goats)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;957,29</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;957,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>OTSC timing not respecting regulatory provisions &#8212; incorrect calculation of reductions &amp; exclusions (Art68 bovine sector) &#8212; Risk sampling weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 688&#160;755,50</p></td><td><p>0,00</p></td><td><p>&#8211; 688&#160;755,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>OTSC timing not respecting regulatory provisions &#8212; incorrect calculation of reductions &amp; exclusions (Art68 bovine sector) &#8212; Risk sampling weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;700,82</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;700,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 382&#160;708,89</p></td><td><p>0,00</p></td><td><p>&#8211; 382&#160;708,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 420&#160;298,75</p></td><td><p>0,00</p></td><td><p>&#8211; 420&#160;298,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 376&#160;732,38</p></td><td><p>0,00</p></td><td><p>&#8211; 376&#160;732,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2010</p></td><td><p>Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;716,99</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;716,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2011</p></td><td><p>Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 15,45</p></td><td><p>0,00</p></td><td><p>&#8211; 15,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;69 of Reg.1782/2003 &#8212; only Ovines and Bovines</p></td><td><p>2013</p></td><td><p>Risk sampling weaknesses (Art69 sheep/goats CY2009)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 66,66</p></td><td><p>0,00</p></td><td><p>&#8211; 66,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;698&#160;435,55</p></td><td><p>&#8211; 212&#160;378,16</p></td><td><p>&#8211; 6&#160;486&#160;057,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;193&#160;786,19</p></td><td><p>&#8211; 124&#160;718,00</p></td><td><p>&#8211; 6&#160;069&#160;068,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;803&#160;948,36</p></td><td><p>&#8211; 24&#160;060,82</p></td><td><p>&#8211; 6&#160;779&#160;887,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in control and sanctions of animal related SMRs, CY&#160;2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 880&#160;348,63</p></td><td><p>&#8211; 1&#160;453,94</p></td><td><p>&#8211; 878&#160;894,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in control and sanctions of animal related SMRs, CY&#160;2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 946&#160;039,32</p></td><td><p>&#8211; 1&#160;115,13</p></td><td><p>&#8211; 944&#160;924,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Weaknesses in control and sanctions of animal related SMRs, 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; 891&#160;273,37</p></td><td><p>&#8211; 3&#160;350,40</p></td><td><p>&#8211; 887&#160;922,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;735&#160;874,46</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;735&#160;874,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;688&#160;492,98</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;688&#160;492,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;141&#160;614,53</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;141&#160;614,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 47&#160;221&#160;329,07</span></p></td><td><p><span>&#8211; 368&#160;457,40</span></p></td><td><p><span>&#8211; 46&#160;852&#160;871,67</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>LT</span></p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Recoveries for ineligible animals</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;166,73</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;166,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Timing and performance of OTSC</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 458&#160;039,67</p></td><td><p>&#8211; 1&#160;158,34</p></td><td><p>&#8211; 456&#160;881,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Timing and performance of OTSC</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 656&#160;708,32</p></td><td><p>0,00</p></td><td><p>&#8211; 656&#160;708,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness in quality of LPIS, 2011</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 305&#160;140,28</p></td><td><p>&#8211; 47&#160;262,68</p></td><td><p>&#8211; 257&#160;877,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weakness in quality of LPIS and cross-checks, 2009</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;281&#160;119,25</p></td><td><p>&#8211; 201&#160;760,71</p></td><td><p>&#8211; 3&#160;079&#160;358,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Energy Crops</p></td><td><p>2010</p></td><td><p>Weakness in quality of LPIS and cross-checks, 2009</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;419,79</p></td><td><p>&#8211; 1&#160;258,91</p></td><td><p>&#8211; 25&#160;160,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weakness in quality of LPIS and cross-checks, 2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;411&#160;640,83</p></td><td><p>&#8211; 239&#160;125,42</p></td><td><p>&#8211; 1&#160;172&#160;515,41</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 LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 6&#160;162&#160;234,87</span></p></td><td><p><span>&#8211; 490&#160;566,06</span></p></td><td><p><span>&#8211; 5&#160;671&#160;668,81</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/><tr/><tr><td><p><span>NL</span></p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>Non-application of regulatory sanctions in the Area aids</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 266&#160;945,16</p></td><td><p>&#8211; 533,89</p></td><td><p>&#8211; 266&#160;411,27</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>Unduly recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;634&#160;876,03</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;634&#160;876,03</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>Unduly recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;676&#160;043,02</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;676&#160;043,02</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>Unduly recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;444&#160;064,75</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;444&#160;064,75</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>Unduly recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;091&#160;421,28</p></td><td><p>&#8211; 1&#160;060&#160;066,47</p></td><td><p>&#8211; 4&#160;031&#160;354,81</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>Unduly recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;185&#160;726,00</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;185&#160;726,00</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 recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 138&#160;726,75</p></td><td><p>&#8211; 79&#160;662,72</p></td><td><p>&#8211; 59&#160;064,03</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 recognised and therefore ineligible producer organisations (beneficiaries)</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 796&#160;627,19</p></td><td><p>0,00</p></td><td><p>&#8211; 796&#160;627,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>Unrecorded interest</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 36&#160;000,00</p></td><td><p>0,00</p></td><td><p>&#8211; 36&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 52&#160;270&#160;430,18</span></p></td><td><p><span>&#8211; 1&#160;140&#160;263,08</span></p></td><td><p><span>&#8211; 51&#160;130&#160;167,10</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/><tr/><tr><td><p><span>RO</span></p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Failure to apply sanctions when irregularities concern no more than three animals</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;304&#160;365,59</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;304&#160;365,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Non-compliance in schedule and quality of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;121&#160;615,69</p></td><td><p>&#8211; 107&#160;659,09</p></td><td><p>&#8211; 1&#160;013&#160;956,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2012</p></td><td><p>Non-compliance in schedule and quality of 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>141,59</p></td><td><p>0,00</p></td><td><p>141,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Non-compliance in schedule and quality of 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; 364,79</p></td><td><p>0,00</p></td><td><p>&#8211; 364,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Payment for non-identified animals</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 57&#160;984,66</p></td><td><p>0,00</p></td><td><p>&#8211; 57&#160;984,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Problems concerning the accuracy of the information contained in the database</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 411&#160;471,90</p></td><td><p>0,00</p></td><td><p>&#8211; 411&#160;471,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article&#160;68-72 of Reg.73/2009</p></td><td><p>2011</p></td><td><p>Verification of retention period</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 379&#160;359,70</p></td><td><p>0,00</p></td><td><p>&#8211; 379&#160;359,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in the on-the-spot checks &#8212; remote sensing</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;858&#160;523,78</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;858&#160;523,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;133&#160;544,52</span></p></td><td><p><span>&#8211; 107&#160;659,09</span></p></td><td><p><span>&#8211; 11&#160;025&#160;885,43</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/><tr/><tr><td><p><span>SI</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>CY 2012 &#8212; Lack of control procedure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 42&#160;615,90</p></td><td><p>0,00</p></td><td><p>&#8211; 42&#160;615,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>CY 2012 &#8212; Weaknesses in administrative checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;828,58</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;828,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>CY 2013 &#8212; Lack of control procedure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;519,08</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;519,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>CY 2013 &#8212; Weaknesses in administrative checks</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;146,69</p></td><td><p>0,00</p></td><td><p>&#8211; 63&#160;146,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>CY 2014 &#8212; Lack of control procedure</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;211,94</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;211,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 231&#160;322,19</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 231&#160;322,19</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/><tr/><tr><td><p><span>SK</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>CY 2010, Unpaved access roads</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;401&#160;828,52</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;401&#160;828,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>CY 2010, Unpaved access roads</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;086,31</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;086,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>CY 2010, Unpaved access roads</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 667,32</p></td><td><p>0,00</p></td><td><p>&#8211; 667,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>CY 2011, Unpaved access roads</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;526&#160;916,92</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;526&#160;916,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>CY 2011, Unpaved access roads</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>0,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;259,74</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;259,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2009</p></td><td><p>non-respect of public procurement rules</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 126&#160;925,93</p></td><td><p>0,00</p></td><td><p>&#8211; 126&#160;925,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2010</p></td><td><p>non-respect of public procurement rules</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 159&#160;294,03</p></td><td><p>0,00</p></td><td><p>&#8211; 159&#160;294,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2011</p></td><td><p>non-respect of public procurement rules</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 159&#160;932,04</p></td><td><p>0,00</p></td><td><p>&#8211; 159&#160;932,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotional Measures</p></td><td><p>2012</p></td><td><p>non-respect of public procurement rules</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;699,20</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;699,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;393&#160;610,01</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;393&#160;610,01</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>&#8211; 247&#160;280&#160;757,28</p></td><td><p>&#8211; 6&#160;953&#160;545,49</p></td><td><p>&#8211; 240&#160;327&#160;211,79</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/><tr/><tr><td><p><span>BG</span></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>weakness in cost reasonableness evaluation on part of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;492,07</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;492,07</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>weakness in cost reasonableness evaluation on part of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;519,61</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;519,61</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>weakness in cost reasonableness evaluation on part of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 90&#160;416,27</p></td><td><p>0,00</p></td><td><p>&#8211; 90&#160;416,27</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>weakness in cost reasonableness evaluation on part of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 62&#160;350,34</p></td><td><p>0,00</p></td><td><p>&#8211; 62&#160;350,34</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>weakness in cost reasonableness evaluation on the part of the expenditure</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 150&#160;179,56</p></td><td><p>0,00</p></td><td><p>&#8211; 150&#160;179,56</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; 316&#160;957,85</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 316&#160;957,85</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/><tr/><tr><td><p><span>CZ</span></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>Correction on the 15.10.2013 - 20.12.2013 period (based on data from Member State). Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg.&#160;1698/2005. Not mentioned in RDP.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;647,37</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;647,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 151&#160;171,36</p></td><td><p>0,00</p></td><td><p>&#8211; 151&#160;171,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 212&#160;512,83</p></td><td><p>0,00</p></td><td><p>&#8211; 212&#160;512,83</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>Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 205&#160;967,69</p></td><td><p>0,00</p></td><td><p>&#8211; 205&#160;967,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 584&#160;299,25</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 584&#160;299,25</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/><tr/><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2009</p></td><td><p>weaknesses in application of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 290&#160;608,56</p></td><td><p>0,00</p></td><td><p>&#8211; 290&#160;608,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2010</p></td><td><p>weaknesses in application of selection 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;092&#160;608,83</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;092&#160;608,83</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>weaknesses in application of selection 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;981&#160;768,94</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;981&#160;768,94</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>weaknesses in application of selection 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;410&#160;717,05</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;410&#160;717,05</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>weaknesses in application of selection 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;947&#160;327,97</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;947&#160;327,97</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 application of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>3&#160;111,05</p></td><td><p>0,00</p></td><td><p>3&#160;111,05</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; 7&#160;719&#160;920,30</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 7&#160;719&#160;920,30</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/><tr/><tr><td><p><span>DK</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2012</p></td><td><p>Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 324&#160;089,65</p></td><td><p>0,00</p></td><td><p>&#8211; 324&#160;089,65</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>Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 428&#160;721,76</p></td><td><p>0,00</p></td><td><p>&#8211; 428&#160;721,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest.</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;564,91</p></td><td><p>0,00</p></td><td><p>&#8211; 131&#160;564,91</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; 884&#160;376,32</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 884&#160;376,32</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/><tr/><tr><td><p><span>ES</span></p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>correction for the MLE &#8212; EAFRD IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 55&#160;030,29</p></td><td><p>0,00</p></td><td><p>&#8211; 55&#160;030,29</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; 55&#160;030,29</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 55&#160;030,29</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>FR</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2012</p></td><td><p>in situ visits not carried out systematically (measure 216)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;434,58</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;434,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2013</p></td><td><p>in situ visits not carried out systematically (measure 216)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;209,47</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;209,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>in situ visits not carried out systematically (measure 216)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 50&#160;695,41</p></td><td><p>0,00</p></td><td><p>&#8211; 50&#160;695,41</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; 95&#160;339,46</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 95&#160;339,46</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/><tr/><tr><td><p><span>GB</span></p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Material error in EAFRD Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 540&#160;233,64</p></td><td><p>0,00</p></td><td><p>&#8211; 540&#160;233,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Material error in EAFRD-Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;764,39</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;764,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>Material error in EAFRD Non-IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;390,97</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;390,97</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 591&#160;389,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 591&#160;389,00</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/><tr/><tr><td><p><span>IE</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2012</p></td><td><p>Business creation and development measure (Art. 54 of Reg.&#160;1698/2005) &#8212; insufficient checks of micro-enterprise status</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 200&#160;155,65</p></td><td><p>0,00</p></td><td><p>&#8211; 200&#160;155,65</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>Business creation and development measure (Art. 54 of Reg.&#160;1698/2005) &#8212; insufficient checks of micro-enterprise status</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 478&#160;780,92</p></td><td><p>0,00</p></td><td><p>&#8211; 478&#160;780,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>Business creation and development measure (Art. 54 of Reg.&#160;1698/2005) &#8212; insufficient checks of micro-enterprise status</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 549&#160;115,18</p></td><td><p>0,00</p></td><td><p>&#8211; 549&#160;115,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in the application of procurement rules &#8212; contract awarding based on unclear criteria in one individual file</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;852,32</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;852,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2009</p></td><td><p>CY 2008, LPIS Weaknesses &#8212; RDA (LFA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;714&#160;399,67</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;714&#160;399,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2009</p></td><td><p>CY 2008, LPIS Weaknesses &#8212; RDA (REPS &amp; AEOS)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 66&#160;865,56</p></td><td><p>0,00</p></td><td><p>&#8211; 66&#160;865,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2009</p></td><td><p>CY 2009, LPIS Weaknesses &#8212; RDA (LFA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;520&#160;656,39</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;520&#160;656,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2009</p></td><td><p>CY 2009, LPIS Weaknesses &#8212; RDA (REPS &amp; AEOS)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 179&#160;980,41</p></td><td><p>0,00</p></td><td><p>&#8211; 179&#160;980,41</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>CY 2010, LPIS Weaknesses &#8212; RDA (LFA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;364&#160;366,71</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;364&#160;366,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>CY 2010, LPIS Weaknesses &#8212; RDA (REPS &amp; AEOS)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 236&#160;073,74</p></td><td><p>0,00</p></td><td><p>&#8211; 236&#160;073,74</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>CY 2011, LPIS Weaknesses &#8212; RDA (LFA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;333&#160;446,32</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;333&#160;446,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>CY 2011, LPIS Weaknesses &#8212; RDA (REPS &amp; AEOS)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 287&#160;555,15</p></td><td><p>0,00</p></td><td><p>&#8211; 287&#160;555,15</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>CY 2012, LPIS Weaknesses &#8212; RDA (LFA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;340&#160;180,07</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;340&#160;180,07</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>CY 2012, LPIS Weaknesses &#8212; RDA (REPS &amp; AEOS)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 328&#160;219,99</p></td><td><p>0,00</p></td><td><p>&#8211; 328&#160;219,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAFRD IACS known error</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;211,83</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;211,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 9&#160;605&#160;859,91</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 9&#160;605&#160;859,91</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/><tr/><tr><td><p><span>IT</span></p></td><td><p>Certification</p></td><td><p>2009</p></td><td><p>bad application of regulations</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 125&#160;974,50</p></td><td><p>0,00</p></td><td><p>&#8211; 125&#160;974,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;347,29</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;347,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;685,88</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;685,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Partial coverage of SMR1 and SMR5, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 32&#160;511,67</p></td><td><p>0,00</p></td><td><p>&#8211; 32&#160;511,67</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 573&#160;661,08</p></td><td><p>&#8211; 892,12</p></td><td><p>&#8211; 572&#160;768,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 800&#160;975,78</p></td><td><p>0,00</p></td><td><p>&#8211; 800&#160;975,78</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 762&#160;639,35</p></td><td><p>0,00</p></td><td><p>&#8211; 762&#160;639,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 111&#160;793,76</p></td><td><p>0,00</p></td><td><p>&#8211; 111&#160;793,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2014</p></td><td><p>Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 61&#160;496,87</p></td><td><p>0,00</p></td><td><p>&#8211; 61&#160;496,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in control and sanctions of animal related SMRs, CY&#160;2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 46&#160;561,33</p></td><td><p>&#8211; 1&#160;119,09</p></td><td><p>&#8211; 45&#160;442,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Weaknesses in control and sanctions of animal related SMRs, 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; 76&#160;916,15</p></td><td><p>&#8211; 953,50</p></td><td><p>&#8211; 75&#160;962,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 234&#160;303,18</p></td><td><p>0,00</p></td><td><p>&#8211; 234&#160;303,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 347&#160;673,88</p></td><td><p>0,00</p></td><td><p>&#8211; 347&#160;673,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 352&#160;136,53</p></td><td><p>0,00</p></td><td><p>&#8211; 352&#160;136,53</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>Weakness in the verification of livestock density during the on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4,65</p></td><td><p>0,00</p></td><td><p>&#8211; 4,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>Weakness in the verification of livestock density during the on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 313&#160;048,72</p></td><td><p>0,00</p></td><td><p>&#8211; 313&#160;048,72</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>2014</p></td><td><p>Weakness in the verification of livestock density during the on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 352&#160;773,96</p></td><td><p>0,00</p></td><td><p>&#8211; 352&#160;773,96</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 IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;220&#160;504,58</span></p></td><td><p><span>&#8211; 2&#160;964,71</span></p></td><td><p><span>&#8211; 4&#160;217&#160;539,87</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/><tr/><tr><td><p><span>LT</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>Weakness in quality of LPIS and cross-checks, 2009</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;145&#160;990,95</p></td><td><p>&#8211; 51&#160;831,00</p></td><td><p>&#8211; 1&#160;094&#160;159,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weakness in quality of LPIS and cross-checks, 2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 412&#160;802,18</p></td><td><p>&#8211; 79&#160;666,44</p></td><td><p>&#8211; 333&#160;135,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;558&#160;793,13</span></p></td><td><p><span>&#8211; 131&#160;497,44</span></p></td><td><p><span>&#8211; 1&#160;427&#160;295,69</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/><tr/><tr><td><p><span>LV</span></p></td><td><p>Rural Development EAFRD Technical Assistance (2007-2013)</p></td><td><p>2013</p></td><td><p>Incorrect application of a public procurement procedure: 25 % correction for project &#8216;Maintenance and development of the IT system LAD IS&#8217; (see also DAS case &#8212; PF-5632/13 from ECA)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 498&#160;505,85</p></td><td><p>0,00</p></td><td><p>&#8211; 498&#160;505,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>Lack of verification of livestock densities during on the spot checks</p></td><td><p>EXTRAPOLATED</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;310,56</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;310,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2012</p></td><td><p>Lack of verification of livestock densities during on the spot checks</p></td><td><p>EXTRAPOLATED</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 65&#160;278,19</p></td><td><p>0,00</p></td><td><p>&#8211; 65&#160;278,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>Lack of verification of livestock densities during on the spot checks</p></td><td><p>EXTRAPOLATED</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 45&#160;310,95</p></td><td><p>0,00</p></td><td><p>&#8211; 45&#160;310,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2014</p></td><td><p>Lack of verification of livestock densities during on the spot checks</p></td><td><p>EXTRAPOLATED</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;357,83</p></td><td><p>0,00</p></td><td><p>&#8211; 30&#160;357,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 668&#160;763,38</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 668&#160;763,38</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/><tr/><tr><td><p><span>NL</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>Weakness in the on the spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 86,40</p></td><td><p>0,00</p></td><td><p>&#8211; 86,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weakness in the on the spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 330&#160;117,34</p></td><td><p>&#8211; 8&#160;059,23</p></td><td><p>&#8211; 322&#160;058,11</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>Weakness in the on the spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 571&#160;007,66</p></td><td><p>&#8211; 9&#160;020,17</p></td><td><p>&#8211; 561&#160;987,49</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 NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 901&#160;211,40</span></p></td><td><p><span>&#8211; 17&#160;079,40</span></p></td><td><p><span>&#8211; 884&#160;132,00</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/><tr/><tr><td><p><span>PT</span></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>Deficiency in public procurement procedures</p></td><td><p>ONE OFF</p></td><td><p>0,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 755&#160;474,00</p></td><td><p>0,00</p></td><td><p>&#8211; 755&#160;474,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>No proper risk analysis</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 591&#160;526,25</p></td><td><p>0,00</p></td><td><p>&#8211; 591&#160;526,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>No proper risk analysis</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 222&#160;147,37</p></td><td><p>0,00</p></td><td><p>&#8211; 222&#160;147,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2011</p></td><td><p>Project not implemented.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;836,62</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;836,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2011</p></td><td><p>Project not properly implemented.</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 48&#160;188,16</p></td><td><p>0,00</p></td><td><p>&#8211; 48&#160;188,16</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>Sampling of on-the-spot checks &#8212; inadequate population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 600&#160;000,00</p></td><td><p>&#8211; 600&#160;000,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Sampling of on-the-spot checks &#8212; inadequate population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 399&#160;652,45</p></td><td><p>&#8211; 399&#160;652,45</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Sampling of the on-the-spot checks &#8212; Inadequate population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;339&#160;403,96</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;339&#160;403,96</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>2012</p></td><td><p>Sampling of the on-the-spot checks &#8212; Inadequate population</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 700&#160;538,13</p></td><td><p>0,00</p></td><td><p>&#8211; 700&#160;538,13</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>SME criteria not verified</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 300&#160;370,16</p></td><td><p>0,00</p></td><td><p>&#8211; 300&#160;370,16</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>SME criteria not verified</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 916&#160;906,93</p></td><td><p>0,00</p></td><td><p>&#8211; 916&#160;906,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>SME criteria not verified</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 914&#160;418,58</p></td><td><p>0,00</p></td><td><p>&#8211; 914&#160;418,58</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>SME criteria not verified</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;014&#160;498,08</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;014&#160;498,08</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>SME criteria not verified</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 286&#160;087,86</p></td><td><p>0,00</p></td><td><p>&#8211; 286&#160;087,86</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>Weakness in LPIS, RD CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>72&#160;795,61</p></td><td><p>0,00</p></td><td><p>72&#160;795,61</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>Weakness in LPIS, RD CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>166&#160;439,32</p></td><td><p>0,00</p></td><td><p>166&#160;439,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weakness in LPIS, RD CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>72&#160;077,07</p></td><td><p>0,00</p></td><td><p>72&#160;077,07</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 7&#160;780&#160;736,55</span></p></td><td><p><span>&#8211; 999&#160;652,45</span></p></td><td><p><span>&#8211; 6&#160;781&#160;084,10</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/><tr/><tr><td><p><span>SE</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2010</p></td><td><p>failure to check compliance with manure limitations (Natural handicap scheme)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 354&#160;006,62</p></td><td><p>0,00</p></td><td><p>&#8211; 354&#160;006,62</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>failure to check compliance with manure limitations (Natural handicap scheme)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 827&#160;791,97</p></td><td><p>0,00</p></td><td><p>&#8211; 827&#160;791,97</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>failure to check compliance with manure limitations (Natural handicap scheme)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 721&#160;063,75</p></td><td><p>0,00</p></td><td><p>&#8211; 721&#160;063,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>failure to check compliance with manure limitations (Natural handicap scheme)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 209&#160;252,91</p></td><td><p>0,00</p></td><td><p>&#8211; 209&#160;252,91</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>on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 238&#160;730,60</p></td><td><p>&#8211; 85&#160;805,23</p></td><td><p>&#8211; 152&#160;925,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2011</p></td><td><p>on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 594&#160;957,98</p></td><td><p>&#8211; 66&#160;052,41</p></td><td><p>&#8211; 528&#160;905,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2012</p></td><td><p>on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 559&#160;641,69</p></td><td><p>&#8211; 93&#160;237,95</p></td><td><p>&#8211; 466&#160;403,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area related measures)</p></td><td><p>2013</p></td><td><p>on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 189&#160;317,63</p></td><td><p>&#8211; 9,76</p></td><td><p>&#8211; 189&#160;307,87</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; 3&#160;694&#160;763,15</span></p></td><td><p><span>&#8211; 245&#160;105,35</span></p></td><td><p><span>&#8211; 3&#160;449&#160;657,80</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>&#8211; 38&#160;677&#160;944,57</p></td><td><p>&#8211; 1&#160;396&#160;299,35</p></td><td><p>&#8211; 37&#160;281&#160;645,22</p></td></tr></tbody></table>