Document ID: 32016D1059
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>30.6.2016&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 173/59</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2016/1059
of 20 June 2016
excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
(notified under document C(2016) 3753)
(only the Bulgarian, Czech, Danish, Dutch, English, French, German, Italian, Latvian, Lithuanian, Portuguese, 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 24&#160;months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 April 2016,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of Netherlands, the Portuguese Republic, the Republic of Slovenia, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 20 June 2016.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p. 549 .
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
( 3 ) D/1597464/2016-ANN2rev2-EN/FR and D/1597464/2016-ANN3rev1-Panache.
ANNEX
Budget Item: 05040206
<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>FR</span></p></td><td><p>RD Guidance Leader+ (RD-400)</p></td><td><p>2008</p></td><td><p>Reimbursement following judgment in Case T-516/10</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>7&#160;437&#160;217,61</p></td><td><p>0,00</p></td><td><p>7&#160;437&#160;217,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>7&#160;437&#160;217,61</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p><span>7&#160;437&#160;217,61</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>7&#160;437&#160;217,61</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p><span>7&#160;437&#160;217,61</span></p></td></tr></tbody></table>
Budget Item: 05040501
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><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>2011</p></td><td><p>Reimbursement in Case T-32/16</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>151&#160;171,36</p></td><td><p>0,00</p></td><td><p>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>Reimbursement in Case T-32/16</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>212&#160;512,83</p></td><td><p>0,00</p></td><td><p>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>Reimbursement in Case T-32/16</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>220&#160;615,06</p></td><td><p>0,00</p></td><td><p>220&#160;615,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p>&#160;<span>584&#160;299,25</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p>&#160;<span>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>FR</span></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 animal-counting and then of assessment of the livestock density during on-the-spot checks &#8212; removal of the sheep and goats not being under an animal premia</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>&#8211; 0,48 %</p></td><td><p>EUR</p></td><td><p>1&#160;071&#160;009,19</p></td><td><p>&#8211; 8&#160;925,08</p></td><td><p>1&#160;079&#160;934,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2012</p></td><td><p>Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks &#8212; removal of the sheep and goats not being under an animal premia</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>&#8211; 0,48 %</p></td><td><p>EUR</p></td><td><p>1&#160;386&#160;002,35</p></td><td><p>&#8211; 11&#160;430,02</p></td><td><p>1&#160;397&#160;432,37</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>2013</p></td><td><p>Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks &#8212; removal of the sheep and goats not being under an animal premia</p></td><td><p>ESTIMATED PERCENTAGE</p></td><td><p>&#8211; 0,48 %</p></td><td><p>EUR</p></td><td><p>1&#160;383&#160;793,19</p></td><td><p>&#8211; 11&#160;531,61</p></td><td><p>1&#160;395&#160;324,80</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>2008</p></td><td><p>Reimbursement following judgment in Case T-259/13</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>706&#160;623,78</p></td><td><p>0,00</p></td><td><p>706&#160;623,78</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>Reimbursement following judgment in Case T-259/13</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>167&#160;468,29</p></td><td><p>0,00</p></td><td><p>167&#160;468,29</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>4&#160;714&#160;896,80</span></p></td><td><p><span>&#8211; 31&#160;886,71</span></p></td><td><p><span>4&#160;746&#160;783,51</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>2013</p></td><td><p>EAFRD non-IACS random errors and EAGF control statistics. Rectification of correction found in ad hoc 48</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>2&#160;195,93</p></td><td><p>0,00</p></td><td><p>2&#160;195,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>26&#160;105,45</p></td><td><p>0,00</p></td><td><p>26&#160;105,45</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>&#160;<span>28&#160;301,38</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p>&#160;<span>28&#160;301,38</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>5&#160;327&#160;497,43</span></p></td><td><p><span>&#8211; 31&#160;886,71</span></p></td><td><p><span>5&#160;359&#160;384,14</span></p></td></tr></tbody></table>
Budget Item: 05070107
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>SI</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Reimbursement in Case T-12/16 following judgment in Case T-667/14</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>42&#160;615,90</p></td><td><p>0,00</p></td><td><p>42&#160;615,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Reimbursement in Case T-12/16 following judgment in Case T-667/14</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>45&#160;519,08</p></td><td><p>0,00</p></td><td><p>45&#160;519,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Reimbursement in Case T-12/16 following judgment in Case T-667/14</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>34&#160;211,94</p></td><td><p>0,00</p></td><td><p>34&#160;211,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Reimbursement following judgment in Case T-667/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>85&#160;780,08</p></td><td><p>2&#160;203,29</p></td><td><p>83&#160;576,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Reimbursement following judgment in Case T-667/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>115&#160;956,46</p></td><td><p>0,00</p></td><td><p>115&#160;956,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Reimbursement following judgment in Case T-667/14</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>131&#160;269,23</p></td><td><p>0,00</p></td><td><p>131&#160;269,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total SI:</span></p></td><td><p><span>EUR</span></p></td><td><p>&#160;<span>455&#160;352,69</span></p></td><td><p>&#160;<span>2&#160;203,29</span></p></td><td><p>&#160;<span>453&#160;149,40</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>&#160;<span>455&#160;352,69</span></p></td><td><p>&#160;<span>2&#160;203,29</span></p></td><td><p>&#160;<span>453&#160;149,40</span></p></td></tr></tbody></table>
Budget Item: 6701
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>BG</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in the on-the-spot checks and sanctions and payments calculations &#8212; CY 2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 167&#160;489,00</p></td><td><p>0,00</p></td><td><p>&#8211; 167&#160;489,00</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 on-the-spot checks and sanctions and payments calculations &#8212; CY 2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 131,00</p></td><td><p>0,00</p></td><td><p>&#8211; 131,00</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 on-the-spot checks and sanctions and payments calculations &#8212; CY 2013</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 250&#160;296,00</p></td><td><p>0,00</p></td><td><p>&#8211; 250&#160;296,00</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 on-the-spot checks and sanctions and payments calculations &#8212; CY 2014</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 263&#160;217,00</p></td><td><p>0,00</p></td><td><p>&#8211; 263&#160;217,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 681&#160;133,00</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p><span>&#8211; 681&#160;133,00</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>CZ</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Claim year 2012: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration &gt; 3 %</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 112&#160;441,28</p></td><td><p>0,00</p></td><td><p>&#8211; 112&#160;441,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Claim year 2013: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration &gt; 3 %.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 164&#160;086,21</p></td><td><p>0,00</p></td><td><p>&#8211; 164&#160;086,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Claim year 2014: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration &gt; 3 %</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 185&#160;990,34</p></td><td><p>0,00</p></td><td><p>&#8211; 185&#160;990,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Incorrect control of the identification and registration requirements, farmer 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; 5&#160;297&#160;424,42</p></td><td><p>&#8211; 41,95</p></td><td><p>&#8211; 5&#160;297&#160;382,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Incorrect control of the identification and registration requirements, farmer with animals, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;947&#160;911,00</p></td><td><p>&#8211; 0,69</p></td><td><p>&#8211; 5&#160;947&#160;910,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Incorrect control of the identification and registration requirements, farmer with animals, CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;473&#160;886,96</p></td><td><p>&#8211; 1&#160;124,41</p></td><td><p>&#8211; 6&#160;472&#160;762,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Incorrect control of the identification and registration requirements, farmer with animals, CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;852&#160;121,42</p></td><td><p>&#8211; 1&#160;640,86</p></td><td><p>&#8211; 6&#160;850&#160;480,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2011</p></td><td><p>Insufficient level of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 124&#160;003,47</p></td><td><p>0,00</p></td><td><p>&#8211; 124&#160;003,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2012</p></td><td><p>Insufficient level of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 207&#160;479,98</p></td><td><p>0,00</p></td><td><p>&#8211; 207&#160;479,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2013</p></td><td><p>Insufficient level of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 201&#160;933,62</p></td><td><p>0,00</p></td><td><p>&#8211; 201&#160;933,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine &#8212; Investment</p></td><td><p>2014</p></td><td><p>Insufficient level of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 103&#160;099,13</p></td><td><p>0,00</p></td><td><p>&#8211; 103&#160;099,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;059&#160;484,88</p></td><td><p>&#8211; 8,39</p></td><td><p>&#8211; 1&#160;059&#160;476,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;189&#160;582,20</p></td><td><p>&#8211; 0,14</p></td><td><p>&#8211; 1&#160;189&#160;582,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;294&#160;777,39</p></td><td><p>&#8211; 224,88</p></td><td><p>&#8211; 1&#160;294&#160;552,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;370&#160;424,28</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;370&#160;424,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 30&#160;584&#160;646,58</span></p></td><td><p><span>&#8211; 3&#160;041,32</span></p></td><td><p><span>&#8211; 30&#160;581&#160;605,26</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>Certification</p></td><td><p>2013</p></td><td><p>Financial correction for not recovered financial errors from previous years</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 46&#160;753,71</p></td><td><p>0,00</p></td><td><p>&#8211; 46&#160;753,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2010</p></td><td><p>non-compliance with the provision on procurement</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 140&#160;636,87</p></td><td><p>&#8211; 632,38</p></td><td><p>&#8211; 140&#160;004,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2011</p></td><td><p>non-compliance with the provision on procurement</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 331&#160;758,14</p></td><td><p>&#8211; 168,23</p></td><td><p>&#8211; 331&#160;589,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2012</p></td><td><p>non-compliance with the provision on procurement</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 346&#160;390,91</p></td><td><p>&#8211; 382,01</p></td><td><p>&#8211; 346&#160;008,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>non-compliance with the provision on procurement</p></td><td><p>FLAT RATE</p></td><td><p>100,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 67&#160;459,69</p></td><td><p>&#8211; 33,69</p></td><td><p>&#8211; 67&#160;426,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in the effectiveness of the control method and quality of the on-the-spot checks in CY2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 224&#160;492,66</p></td><td><p>0,00</p></td><td><p>&#8211; 224&#160;492,66</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 effectiveness of the control method and quality of the on-the-spot checks in CY2013</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 186&#160;360,48</p></td><td><p>0,00</p></td><td><p>&#8211; 186&#160;360,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;343&#160;852,46</span></p></td><td><p><span>&#8211; 1&#160;216,31</span></p></td><td><p><span>&#8211; 1&#160;342&#160;636,15</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>Irregularities</p></td><td><p>2013</p></td><td><p>Delays in the starting-up of the recovery procedures and lack of diligence in the follow-up of debts</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 364&#160;397,21</p></td><td><p>0,00</p></td><td><p>&#8211; 364&#160;397,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>3&#160;523,35</p></td><td><p>0,00</p></td><td><p>3&#160;523,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2013</p></td><td><p>EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>19&#160;304,02</p></td><td><p>0,00</p></td><td><p>19&#160;304,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;116,22</p></td><td><p>&#8211; 3&#160;067,03</p></td><td><p>&#8211; 112&#160;049,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;039,58</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;039,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 202,56</p></td><td><p>0,00</p></td><td><p>&#8211; 202,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;779&#160;083,63</p></td><td><p>&#8211; 4&#160;749,00</p></td><td><p>&#8211; 1&#160;774&#160;334,63</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;466,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;466,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 408,69</p></td><td><p>0,00</p></td><td><p>&#8211; 408,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2011</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;796&#160;132,37</p></td><td><p>&#8211; 8&#160;320,41</p></td><td><p>&#8211; 1&#160;787&#160;811,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2011</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 379,25</p></td><td><p>0,00</p></td><td><p>&#8211; 379,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 921&#160;486,77</p></td><td><p>0,00</p></td><td><p>&#8211; 921&#160;486,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known error calculated based on systemic deficiencies in the substantive testing of 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; 555&#160;280,17</p></td><td><p>0,00</p></td><td><p>&#8211; 555&#160;280,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known error identified in the EAFRD non-IACS. Non-application of financial discipline.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;578,54</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;578,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Lack of recovery, CY2009</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;797&#160;657,81</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;797&#160;657,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Lack of recovery, CY2010</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;476&#160;822,58</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;476&#160;822,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Lack of recovery, CY2011</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;041&#160;501,02</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;041&#160;501,02</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>Recognition &#8212; outsourcing: shortcomings in controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 146&#160;583,54</p></td><td><p>&#8211; 17&#160;707,29</p></td><td><p>&#8211; 128&#160;876,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Recognition &#8212; outsourcing: shortcomings in controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 173&#160;015,89</p></td><td><p>&#8211; 20&#160;900,32</p></td><td><p>&#8211; 152&#160;115,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weaknesses in the quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012)</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 237&#160;956,45</p></td><td><p>0,00</p></td><td><p>&#8211; 237&#160;956,45</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 quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012)</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 35,09</p></td><td><p>0,00</p></td><td><p>&#8211; 35,09</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 quality of on-the-spot checks (claim year 2013)</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;437,95</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;437,95</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>0,41 %</p></td><td><p>EUR</p></td><td><p>&#8211; 36&#160;254,13</p></td><td><p>0,00</p></td><td><p>&#8211; 36&#160;254,13</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>1,27 %</p></td><td><p>EUR</p></td><td><p>&#8211; 491&#160;140,74</p></td><td><p>0,00</p></td><td><p>&#8211; 491&#160;140,74</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>1,87 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;206&#160;315,05</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;206&#160;315,05</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,45 %</p></td><td><p>EUR</p></td><td><p>&#8211; 525&#160;444,92</p></td><td><p>0,00</p></td><td><p>&#8211; 525&#160;444,92</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,71 %</p></td><td><p>EUR</p></td><td><p>&#8211; 193&#160;701,07</p></td><td><p>0,00</p></td><td><p>&#8211; 193&#160;701,07</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,84 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;385&#160;206,63</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;385&#160;206,63</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,97 %</p></td><td><p>EUR</p></td><td><p>&#8211; 274&#160;558,17</p></td><td><p>0,00</p></td><td><p>&#8211; 274&#160;558,17</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>3,03 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;425&#160;414,59</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;425&#160;414,59</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>3,32 %</p></td><td><p>EUR</p></td><td><p>&#8211; 264&#160;285,02</p></td><td><p>0,00</p></td><td><p>&#8211; 264&#160;285,02</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 (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>3,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 370&#160;297,50</p></td><td><p>0,00</p></td><td><p>&#8211; 370&#160;297,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>4,34 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;810&#160;700,42</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;810&#160;700,42</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>1,59 %</p></td><td><p>EUR</p></td><td><p>&#8211; 140&#160;897,44</p></td><td><p>0,00</p></td><td><p>&#8211; 140&#160;897,44</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>3,58 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;557&#160;181,35</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;557&#160;181,35</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>3,80 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;604&#160;161,19</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;604&#160;161,19</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>4,46 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;281&#160;180,73</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;281&#160;180,73</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>4,99 %</p></td><td><p>EUR</p></td><td><p>&#8211; 521&#160;889,14</p></td><td><p>0,00</p></td><td><p>&#8211; 521&#160;889,14</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>5,86 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;705&#160;686,08</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;705&#160;686,08</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>6,40 %</p></td><td><p>EUR</p></td><td><p>&#8211; 754&#160;883,66</p></td><td><p>0,00</p></td><td><p>&#8211; 754&#160;883,66</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>6,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;465&#160;916,24</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;465&#160;916,24</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>7,68 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;054&#160;399,87</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;054&#160;399,87</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>8,60 %</p></td><td><p>EUR</p></td><td><p>&#8211; 898&#160;074,78</p></td><td><p>0,00</p></td><td><p>&#8211; 898&#160;074,78</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 (permanent pasture) CY 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,04 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;872&#160;503,33</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;872&#160;503,33</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>1,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 129&#160;372,04</p></td><td><p>0,00</p></td><td><p>&#8211; 129&#160;372,04</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>3,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;670&#160;394,11</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;670&#160;394,11</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>3,61 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;569&#160;567,63</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;569&#160;567,63</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>4,40 %</p></td><td><p>EUR</p></td><td><p>&#8211; 457&#160;993,13</p></td><td><p>0,00</p></td><td><p>&#8211; 457&#160;993,13</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>4,41 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;222&#160;534,74</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;222&#160;534,74</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;047&#160;831,11</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;047&#160;831,11</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>6,42 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;460&#160;940,66</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;460&#160;940,66</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>7,67 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;039&#160;427,27</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;039&#160;427,27</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>8,71 %</p></td><td><p>EUR</p></td><td><p>&#8211; 896&#160;518,36</p></td><td><p>0,00</p></td><td><p>&#8211; 896&#160;518,36</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>8,84 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;073&#160;434,31</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;073&#160;434,31</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 (permanent pasture) CY2011</p></td><td><p>FLAT RATE</p></td><td><p>10,06 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;587&#160;226,24</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;587&#160;226,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>1,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 282&#160;433,44</p></td><td><p>0,00</p></td><td><p>&#8211; 282&#160;433,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>2,73 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;189&#160;472,27</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;189&#160;472,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>3,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 436&#160;427,69</p></td><td><p>0,00</p></td><td><p>&#8211; 436&#160;427,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>3,60 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;607&#160;317,98</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;607&#160;317,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>4,34 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;859&#160;547,08</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;859&#160;547,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,23 %</p></td><td><p>EUR</p></td><td><p>&#8211; 14&#160;573&#160;066,77</p></td><td><p>0,00</p></td><td><p>&#8211; 14&#160;573&#160;066,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>5,67 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;481&#160;797,81</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;481&#160;797,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>8,11 %</p></td><td><p>EUR</p></td><td><p>&#8211; 937&#160;029,74</p></td><td><p>0,00</p></td><td><p>&#8211; 937&#160;029,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>8,35 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;152&#160;945,89</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;152&#160;945,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>8,47 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;067&#160;848,09</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;067&#160;848,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2012</p></td><td><p>FLAT RATE</p></td><td><p>10,09 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;550&#160;881,56</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;550&#160;881,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>1,78 %</p></td><td><p>EUR</p></td><td><p>&#8211; 242&#160;483,04</p></td><td><p>0,00</p></td><td><p>&#8211; 242&#160;483,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>2,43 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;440&#160;419,43</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;440&#160;419,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>3,58 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;675&#160;357,81</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;675&#160;357,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>3,67 %</p></td><td><p>EUR</p></td><td><p>&#8211; 244&#160;557,73</p></td><td><p>0,00</p></td><td><p>&#8211; 244&#160;557,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,22 %</p></td><td><p>EUR</p></td><td><p>&#8211; 22&#160;266&#160;789,93</p></td><td><p>0,00</p></td><td><p>&#8211; 22&#160;266&#160;789,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,62 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;460&#160;452,24</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;460&#160;452,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>8,21 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;461&#160;393,24</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;461&#160;393,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>8,22 %</p></td><td><p>EUR</p></td><td><p>&#8211; 967&#160;202,28</p></td><td><p>0,00</p></td><td><p>&#8211; 967&#160;202,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>8,53 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;203&#160;367,96</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;203&#160;367,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in LPIS (permanent pasture) CY 2013</p></td><td><p>FLAT RATE</p></td><td><p>10,09 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;791&#160;305,94</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;791&#160;305,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2010</p></td><td><p>Weakness in POs Recognition &#8212; Control of the marketed production &#8212; Full delivery</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 149&#160;704,70</p></td><td><p>&#8211; 18&#160;084,33</p></td><td><p>&#8211; 131&#160;620,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables &#8212; Operational Programmes</p></td><td><p>2011</p></td><td><p>Weakness in POs Recognition &#8212; Control of the marketed production &#8212; Full delivery</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;967,05</p></td><td><p>&#8211; 479,22</p></td><td><p>&#8211; 3&#160;487,83</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 ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 275&#160;525&#160;856,12</span></p></td><td><p><span>&#8211; 73&#160;307,60</span></p></td><td><p><span>&#8211; 275&#160;452&#160;548,52</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>FR</span></p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmers</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 822&#160;428,05</p></td><td><p>0,00</p></td><td><p>&#8211; 822&#160;428,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2014</p></td><td><p>Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmers</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;382&#160;331,15</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;382&#160;331,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Allocation for grubbing up vineyards 2012</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;184,70</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;184,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2014</p></td><td><p>Allocation for grubbing up vineyards 2012</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;184,70</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;184,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Allocation for meat veals</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;363&#160;665,37</p></td><td><p>&#8211; 29&#160;946,09</p></td><td><p>&#8211; 1&#160;333&#160;719,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2014</p></td><td><p>Allocation for meat veals</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;363&#160;665,37</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;363&#160;665,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2013</p></td><td><p>Incorrect calculation of the linear reduction</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;489&#160;899,24</p></td><td><p>&#8211; 1&#160;965&#160;198,18</p></td><td><p>&#8211; 87&#160;524&#160;701,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2014</p></td><td><p>Incorrect calculation of the linear reduction</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 98&#160;131&#160;085,38</p></td><td><p>0,00</p></td><td><p>&#8211; 98&#160;131&#160;085,38</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; 192&#160;585&#160;443,96</span></p></td><td><p><span>&#8211; 1&#160;995&#160;144,27</span></p></td><td><p><span>&#8211; 190&#160;590&#160;299,69</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>GB</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Application of tolerances for SMR7 and SMR8, CY 2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 216&#160;342,93</p></td><td><p>0,00</p></td><td><p>&#8211; 216&#160;342,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Application of tolerances for SMR7 and SMR8, CY 2013</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 133&#160;445,51</p></td><td><p>0,00</p></td><td><p>&#8211; 133&#160;445,51</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2015</p></td><td><p>Application of tolerances for SMR7 and SMR8, CY 2014</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 125&#160;894,15</p></td><td><p>0,00</p></td><td><p>&#8211; 125&#160;894,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2010</p></td><td><p>Claw-back and completeness of Annex III</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 373&#160;689,17</p></td><td><p>0,00</p></td><td><p>&#8211; 373&#160;689,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2011</p></td><td><p>Claw-back and completeness of Annex III</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 388,00</p></td><td><p>0,00</p></td><td><p>&#8211; 388,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2012</p></td><td><p>Claw-back and completeness of Annex III</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;394,82</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;394,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;456&#160;734,56</p></td><td><p>&#8211; 16&#160;924,48</p></td><td><p>&#8211; 1&#160;439&#160;810,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;246,99</p></td><td><p>8,89</p></td><td><p>&#8211; 9&#160;255,88</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;356,12</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;356,12</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;128&#160;736,01</p></td><td><p>&#8211; 82&#160;450,81</p></td><td><p>&#8211; 4&#160;046&#160;285,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;293,36</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;293,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;188,27</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;188,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;133&#160;131,91</p></td><td><p>&#8211; 82&#160;712,75</p></td><td><p>&#8211; 4&#160;050&#160;419,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;715,44</p></td><td><p>&#8211; 75,10</p></td><td><p>&#8211; 3&#160;640,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Tolerance applied for identification for SMR7 and SMR8, CY2010</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 358&#160;022,71</p></td><td><p>&#8211; 7&#160;160,45</p></td><td><p>&#8211; 350&#160;862,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Tolerance applied for identification for SMR7 and SMR8, CY2011</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 570&#160;898,01</p></td><td><p>&#8211; 12&#160;536,93</p></td><td><p>&#8211; 558&#160;361,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Tolerance applied for identification for SMR7 and SMR8, CY2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 306&#160;764,01</p></td><td><p>&#8211; 613,53</p></td><td><p>&#8211; 306&#160;150,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 11&#160;834&#160;241,97</span></p></td><td><p><span>&#8211; 202&#160;465,16</span></p></td><td><p><span>&#8211; 11&#160;631&#160;776,81</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>IT</span></p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;541&#160;264,44</p></td><td><p>&#8211; 451,39</p></td><td><p>&#8211; 1&#160;540&#160;813,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;509&#160;688,44</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;509&#160;688,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;482&#160;417,28</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;482&#160;417,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 450&#160;758,57</p></td><td><p>0,00</p></td><td><p>&#8211; 450&#160;758,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2011</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 473&#160;989,06</p></td><td><p>0,00</p></td><td><p>&#8211; 473&#160;989,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2012</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 497&#160;207,98</p></td><td><p>0,00</p></td><td><p>&#8211; 497&#160;207,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;955&#160;325,77</span></p></td><td><p><span>&#8211; 451,39</span></p></td><td><p><span>&#8211; 5&#160;954&#160;874,38</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>LU</span></p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Claim year 2012: weaknesses in effectiveness of risk analysis.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 77&#160;965,03</p></td><td><p>&#8211; 155,93</p></td><td><p>&#8211; 77&#160;809,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Claim year 2013: weaknesses in effectiveness of risk analysis.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;066,61</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;066,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2015</p></td><td><p>Claim year 2014: weaknesses in effectiveness of risk analysis.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;880,09</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;880,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Claim years from 2012 to 2013: non-retroactivity of reductions and sanctions as per Art. 57 and&#160;80 of Regulation (EC) No 1122/2009.</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;439,04</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;439,04</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Claim years from 2012 to 2014: eligibility of linear landscape elements as per Art. 26 of Regulation (EC) No 1122/2009</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;926,48</p></td><td><p>&#8211; 6,00</p></td><td><p>&#8211; 7&#160;920,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 144&#160;277,25</span></p></td><td><p><span>&#8211; 161,93</span></p></td><td><p><span>&#8211; 144&#160;115,32</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>LV</span></p></td><td><p>Food Aid within the Community</p></td><td><p>2013</p></td><td><p>Advance payment to operator exceeds regulatory maximum</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 44&#160;082,50</p></td><td><p>0,00</p></td><td><p>&#8211; 44&#160;082,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>Incorrect calculation of aid payments</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;355,75</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;355,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Incorrect calculation of aid payments</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;114,31</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;114,31</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2013</p></td><td><p>No mention of the measure in the control report &#8212; insufficient awareness of inspectors about specific risks</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;356,35</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;356,35</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid &#8212; Article 68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>No mention of the measure in the control report &#8212; insufficient awareness of inspectors about specific risks</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;271,21</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;271,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Food Aid within the Community</p></td><td><p>2013</p></td><td><p>Non-compliance with applicable time limits for public procurement</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 98&#160;781,18</p></td><td><p>&#8211; 881,65</p></td><td><p>&#8211; 97&#160;899,53</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 LV:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 214&#160;961,30</span></p></td><td><p><span>&#8211; 881,65</span></p></td><td><p><span>&#8211; 214&#160;079,65</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>Cross Compliance</p></td><td><p>2015</p></td><td><p>Weaknesses in on-the-spot check for SMR12, CY2014</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;819,22</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;819,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2012</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 37&#160;075,36</p></td><td><p>0,00</p></td><td><p>&#8211; 37&#160;075,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2013</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;779,47</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;779,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total NL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 60&#160;674,05</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p><span>&#8211; 60&#160;674,05</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>PT</span></p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, one GAEC not controlled, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;233&#160;085,77</p></td><td><p>&#8211; 108&#160;110,02</p></td><td><p>&#8211; 3&#160;124&#160;975,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 899&#160;122,29</p></td><td><p>&#8211; 208&#160;499,79</p></td><td><p>&#8211; 690&#160;622,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;817,09</p></td><td><p>&#8211; 842,64</p></td><td><p>&#8211; 6&#160;974,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>180,91</p></td><td><p>0,00</p></td><td><p>180,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;217&#160;040,09</p></td><td><p>&#8211; 245&#160;336,98</p></td><td><p>&#8211; 2&#160;971&#160;703,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;037,25</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;037,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 166&#160;454,16</p></td><td><p>0,00</p></td><td><p>&#8211; 166&#160;454,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 46&#160;559,18</p></td><td><p>0,00</p></td><td><p>&#8211; 46&#160;559,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2013</p></td><td><p>Weakness in consolidation, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;462&#160;543,90</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;462&#160;543,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2014</p></td><td><p>Weakness in consolidation, CY2013</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;494&#160;795,80</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;494&#160;795,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 37&#160;529&#160;274,62</span></p></td><td><p><span>&#8211; 562&#160;789,43</span></p></td><td><p><span>&#8211; 36&#160;966&#160;485,19</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>SE</span></p></td><td><p>Milk &#8212; School milk</p></td><td><p>2010</p></td><td><p>Incomplete administrative checking of aid applications</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 78&#160;643,30</p></td><td><p>0,00</p></td><td><p>&#8211; 78&#160;643,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk &#8212; School milk</p></td><td><p>2011</p></td><td><p>Incomplete administrative checking of aid applications</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 84&#160;843,00</p></td><td><p>0,00</p></td><td><p>&#8211; 84&#160;843,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk &#8212; School milk</p></td><td><p>2012</p></td><td><p>Incomplete administrative checking of aid applications</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 90&#160;599,19</p></td><td><p>0,00</p></td><td><p>&#8211; 90&#160;599,19</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk &#8212; School milk</p></td><td><p>2013</p></td><td><p>Incomplete administrative checking of aid applications</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 71&#160;717,30</p></td><td><p>0,00</p></td><td><p>&#8211; 71&#160;717,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk &#8212; School milk</p></td><td><p>2014</p></td><td><p>Incomplete administrative checking of aid applications</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 53&#160;174,59</p></td><td><p>0,00</p></td><td><p>&#8211; 53&#160;174,59</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; 378&#160;977,38</span></p></td><td><p>&#160;<span>0,00</span></p></td><td><p><span>&#8211; 378&#160;977,38</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 556&#160;838&#160;664,46</span></p></td><td><p><span>&#8211; 2&#160;839&#160;459,06</span></p></td><td><p><span>&#8211; 553&#160;999&#160;205,40</span></p></td></tr></tbody></table>
Budget Item: 6711
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>DE</span></p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; Investment-orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>10 % project costs offered to be paid by the winning bidder &#8212; correction of 25 % on the individual projects</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 98&#160;865,51</p></td><td><p>0,00</p></td><td><p>&#8211; 98&#160;865,51</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>10 % project costs offered to be paid by the winning bidder &#8212; correction of 25 % on the individual projects</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 36&#160;996,07</p></td><td><p>0,00</p></td><td><p>&#8211; 36&#160;996,07</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>10 % project costs paid by the winning bidder &#8212; 100 % correction on the individual projects</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 461&#160;580,98</p></td><td><p>0,00</p></td><td><p>&#8211; 461&#160;580,98</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>Agri-Environment &#8212; Lack of verification of livestock density during the on-the-spot check</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 127&#160;073,79</p></td><td><p>0,00</p></td><td><p>&#8211; 127&#160;073,79</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>Agri-Environment &#8212; Lack of verification of livestock density during the on-the-spot check</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 126&#160;252,39</p></td><td><p>0,00</p></td><td><p>&#8211; 126&#160;252,39</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>2015</p></td><td><p>Agri-Environment &#8212; Lack of verification of livestock density during the on-the-spot check</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;666,82</p></td><td><p>0,00</p></td><td><p>&#8211; 110&#160;666,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 375&#160;618,20</p></td><td><p>0,00</p></td><td><p>&#8211; 375&#160;618,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 164&#160;490,50</p></td><td><p>0,00</p></td><td><p>&#8211; 164&#160;490,50</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 tendering, most advantageous offer, exceeding thresholds (State aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 70&#160;931,60</p></td><td><p>0,00</p></td><td><p>&#8211; 70&#160;931,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; public beneficiaries</p></td><td><p>2015</p></td><td><p>Weaknesses in tendering, most advantageous offer, exceeding thresholds (state aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>12,49</p></td><td><p>0,00</p></td><td><p>12,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;572&#160;463,37</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;572&#160;463,37</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 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2008</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 19&#160;234,20</p></td><td><p>0,00</p></td><td><p>&#8211; 19&#160;234,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2009</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;410,87</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;410,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2010</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;520,43</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;520,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;757,75</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;757,75</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 93&#160;474,30</p></td><td><p>0,00</p></td><td><p>&#8211; 93&#160;474,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 + 3 &#8212; investment-orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the costs, scope of the<span>ex post</span> checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 671&#160;102,85</p></td><td><p>0,00</p></td><td><p>&#8211; 671&#160;102,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment &#8212; private beneficiaries</p></td><td><p>2014</p></td><td><p>Weaknesses in key controls: check of the reasonableness of the cost, scope of the<span>ex post</span> 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;187&#160;926,23</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;187&#160;926,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;014&#160;426,63</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;014&#160;426,63</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>Rural Development EAFRD Axis 4 Leader (2007-2013)</p></td><td><p>2013</p></td><td><p>Lack of verification of the reasonableness of costs</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;312,61</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;312,61</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>Absence in an ancillary control &#8212; lack of records of serial numbers</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 238&#160;846,71</p></td><td><p>0,00</p></td><td><p>&#8211; 238&#160;846,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2009</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;820,17</p></td><td><p>&#8211; 238,69</p></td><td><p>&#8211; 30&#160;581,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Inadequate instruction for controls, deficiencies in the scope of the controls, 2010</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;052,62</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;052,62</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>2012</p></td><td><p>Lack of audit trail in processing the applications and verification of the eligibility criteria &#8212; measures 226 and 227 actions directly implemented by the regions</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 630&#160;767,90</p></td><td><p>0,00</p></td><td><p>&#8211; 630&#160;767,90</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>Lack of audit trail in processing the applications and verification of the eligibility criteria &#8212; measures 226 and 227 actions directly implemented by the regions</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;092&#160;936,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;092&#160;936,85</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>2010</p></td><td><p>Lack of recovery, RD, CY2009</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 106&#160;540,72</p></td><td><p>0,00</p></td><td><p>&#8211; 106&#160;540,72</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>2011</p></td><td><p>Lack of recovery, RD, CY2010</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 507&#160;976,98</p></td><td><p>0,00</p></td><td><p>&#8211; 507&#160;976,98</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 recovery, RD, CY2011</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 726&#160;960,97</p></td><td><p>0,00</p></td><td><p>&#8211; 726&#160;960,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE 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; 76&#160;305,79</p></td><td><p>0,00</p></td><td><p>&#8211; 76&#160;305,79</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>2012</p></td><td><p>Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 &#8212; measures 226 and 227 grants (only some files are concerned)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;756,65</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;756,65</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>Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 &#8212; measures 226 and 227 grants (only some files are concerned)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18&#160;956,82</p></td><td><p>0,00</p></td><td><p>&#8211; 18&#160;956,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Reimbursement to the Fund</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>13&#160;600,00</p></td><td><p>0,00</p></td><td><p>13&#160;600,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total ES:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;507&#160;634,79</span></p></td><td><p><span>&#8211; 238,69</span></p></td><td><p><span>&#8211; 3&#160;507&#160;396,10</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>GB</span></p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 204&#160;524,82</p></td><td><p>&#8211; 6&#160;200,68</p></td><td><p>&#8211; 198&#160;324,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>13&#160;346,23</p></td><td><p>&#8211; 1&#160;357,03</p></td><td><p>14&#160;703,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>5&#160;741,82</p></td><td><p>&#8211; 305,80</p></td><td><p>6&#160;047,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 350&#160;753,25</p></td><td><p>0,00</p></td><td><p>&#8211; 350&#160;753,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 317&#160;738,94</p></td><td><p>0,00</p></td><td><p>&#8211; 317&#160;738,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;145,37</p></td><td><p>&#8211; 15,58</p></td><td><p>9&#160;160,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>10&#160;371,16</p></td><td><p>&#8211; 966,81</p></td><td><p>11&#160;337,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 361&#160;073,80</p></td><td><p>0,00</p></td><td><p>&#8211; 361&#160;073,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 371&#160;204,15</p></td><td><p>0,00</p></td><td><p>&#8211; 371&#160;204,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2014</p></td><td><p>Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;642,49</p></td><td><p>0,00</p></td><td><p>1&#160;642,49</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;565&#160;047,89</span></p></td><td><p><span>&#8211; 8&#160;845,90</span></p></td><td><p><span>&#8211; 1&#160;556&#160;201,99</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>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2014</p></td><td><p>Lack of traceability of administrative checks carried out (<span>in situ</span> visits) for Measure 214 (part genetic resources only).</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;143,37</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;143,37</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>Lack of traceability of administrative checks carried out (<span>in situ</span> visits) for measures 216, 226 and 227.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 287&#160;733,55</p></td><td><p>0,00</p></td><td><p>&#8211; 287&#160;733,55</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>Lack of traceability of administrative checks carried out (<span>in situ</span> visits) for measures 216, 226 and 227.</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 351&#160;204,50</p></td><td><p>0,00</p></td><td><p>&#8211; 351&#160;204,50</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>Measure 112: non-compliance with the 18-month rule (Article&#160;13(4) of Regulation (EC) No 1974/2006)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;568,70</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;568,70</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>Measure 112: non-compliance with the 18-month rule (Article&#160;13(4) of Regulation (EC) No 1974/2006)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 473&#160;821,00</p></td><td><p>0,00</p></td><td><p>&#8211; 473&#160;821,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Measure 112: non-compliance with the 18-month rule (Article&#160;13(4) of Regulation (EC) No 1974/2006)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;059,40</p></td><td><p>0,00</p></td><td><p>&#8211; 9&#160;059,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 &#8212; Measures with flat rate support</p></td><td><p>2015</p></td><td><p>Measure 112: non-compliance with the 18-month rule (Article&#160;13(4) of Regulation (EC) No 1974/2006)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;425,50</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;425,50</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>Non-eligible expenditure detected during the audit</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;228,00</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;228,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2014</p></td><td><p>Non-eligible expenditure detected during the audit</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;427,98</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;427,98</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>Non-eligible expenditure detected during the audit</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;173,30</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;173,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;953,16</p></td><td><p>3,67</p></td><td><p>&#8211; 60&#160;956,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 82&#160;528,15</p></td><td><p>&#8211; 2&#160;949,30</p></td><td><p>&#8211; 79&#160;578,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;122,06</p></td><td><p>&#8211; 2&#160;306,35</p></td><td><p>&#8211; 86&#160;815,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2010</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;826,41</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;826,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2011</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;910,93</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;910,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>Two SMRs partially checked, farmers without animals, CY2012</p></td><td><p>ESTIMATED AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;891,85</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;891,85</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; 1&#160;532&#160;017,86</span></p></td><td><p><span>&#8211; 5&#160;251,98</span></p></td><td><p><span>&#8211; 1&#160;526&#160;765,88</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>2012</p></td><td><p>Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 233&#160;271,48</p></td><td><p>0,00</p></td><td><p>&#8211; 233&#160;271,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, area-related measures)</p></td><td><p>2013</p></td><td><p>Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 198&#160;148,95</p></td><td><p>0,00</p></td><td><p>&#8211; 198&#160;148,95</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>Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 304&#160;459,02</p></td><td><p>0,00</p></td><td><p>&#8211; 304&#160;459,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total LT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 735&#160;879,45</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 735&#160;879,45</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>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 231&#160;656,69</p></td><td><p>&#8211; 87,24</p></td><td><p>&#8211; 231&#160;569,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;909,92</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;909,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;883,90</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;883,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 382&#160;418,80</p></td><td><p>&#8211; 19&#160;445,93</p></td><td><p>&#8211; 362&#160;972,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 449&#160;842,53</p></td><td><p>&#8211; 616,54</p></td><td><p>&#8211; 449&#160;225,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;947,73</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;947,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 581&#160;182,86</p></td><td><p>0,00</p></td><td><p>&#8211; 581&#160;182,86</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross Compliance</p></td><td><p>2013</p></td><td><p>One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 320&#160;053,39</p></td><td><p>0,00</p></td><td><p>&#8211; 320&#160;053,39</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;995&#160;895,82</span></p></td><td><p><span>&#8211; 20&#160;149,71</span></p></td><td><p><span>&#8211; 1&#160;975&#160;746,11</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>Certification</p></td><td><p>2013</p></td><td><p>Error detected in the EAFRD non-IACS population</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 58&#160;780,85</p></td><td><p>0,00</p></td><td><p>&#8211; 58&#160;780,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Error detected in the EAFRD non-IACS population</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 29&#160;887,03</p></td><td><p>0,00</p></td><td><p>&#8211; 29&#160;887,03</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Errors detected in the EAFRD non-IACS population</p></td><td><p>ONE-OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 474&#160;359,50</p></td><td><p>0,00</p></td><td><p>&#8211; 474&#160;359,50</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; 563&#160;027,38</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 563&#160;027,38</span></p></td></tr></tbody></table>
<table><col/><col/><col/><col/><tbody><tr><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr><td><p><span>EUR</span></p></td><td><p><span>&#8211; 13&#160;486&#160;393,19</span></p></td><td><p><span>&#8211; 34&#160;486,28</span></p></td><td><p><span>&#8211; 13&#160;451&#160;906,91</span></p></td></tr></tbody></table>