Document ID: 32018D0873
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>15.6.2018&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 152/29</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION (EU) 2018/873
of 13 June 2018
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(2018) 3826)
(Only the Bulgarian, Czech, Danish, English, Finnish, French, German, Greek, Hungarian, Italian, Polish, Romanian, Spanish and Swedish texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1306/2013 of 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&#160;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>The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject&#160;<a>(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(8)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30&#160;April 2018,</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 Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, Romania, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 13 June 2018.
For the Commission
Phil HOGAN
Member of the Commission
( 1 ) OJ L 347, 20.12.2013, p.549
( 2 ) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).
( 3 ) Ares(2018) 2487854
ANNEX
Decision: 57
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>AT</span></p></td><td><p>Wine - Restructuring</p></td><td><p>2015</p></td><td><p>on-the-spot checks not in sufficient number and not of sufficient quality</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 163&#160;750,83</p></td><td><p>0,00</p></td><td><p>&#8211; 163&#160;750,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2016</p></td><td><p>on-the-spot checks not in sufficient number and not of sufficient quality</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 158&#160;745,93</p></td><td><p>0,00</p></td><td><p>&#8211; 158&#160;745,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2017</p></td><td><p>OTSC not in sufficient number and not of sufficient quality</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 151&#160;661,23</p></td><td><p>0,00</p></td><td><p>&#8211; 151&#160;661,23</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 AT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 474&#160;157,99</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 474&#160;157,99</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>BG</span></p></td><td><p>Voluntary Coupled Support</p></td><td><p>2016</p></td><td><p>Absence of checks concerning animals under selection control</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;878,53</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;878,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Absence of checks for the correctness of entries in the I&amp;R data base</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;000&#160;881,00</p></td><td><p>&#8211; 26&#160;225,92</p></td><td><p>&#8211; 974&#160;655,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Absence of checks for the correctness of entries in the I&amp;R database</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;658&#160;872,48</p></td><td><p>&#8211; 26&#160;398,57</p></td><td><p>&#8211; 1&#160;632&#160;473,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/005/BG - Random errors in the EAGF population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;733,94</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;733,94</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Weaknesses of checks of animals missing both ear-tags (considered as&#160;eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 466&#160;343,56</p></td><td><p>&#8211; 1&#160;387,61</p></td><td><p>&#8211; 464&#160;955,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Weaknesses of checks of animals missing both ear-tags (considered as&#160;eligible during the on-the-spot checks) and weaknesses of checks of animals lacking passports (considered as eligible during the on-the-spot checks)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 463&#160;399,04</p></td><td><p>&#8211; 914,68</p></td><td><p>&#8211; 462&#160;484,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;658&#160;108,55</span></p></td><td><p><span>&#8211; 54&#160;926,78</span></p></td><td><p><span>&#8211; 3&#160;603&#160;181,77</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>Cross-compliance</p></td><td><p>2015</p></td><td><p>CY 2014 - Evaluation of non-compliances - Leniency in the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 601&#160;669,00</p></td><td><p>0,00</p></td><td><p>&#8211; 601&#160;669,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CY 2015 - Evaluation of non-compliances - Leniency in the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;129&#160;089,00</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;129&#160;089,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2017</p></td><td><p>CY 2016 - Evaluation of non-compliances - Leniency in the sanctioning system</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;260&#160;230,28</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;260&#160;230,28</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; 2&#160;990&#160;988,28</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;990&#160;988,28</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>Wine - Restructuring</p></td><td><p>2016</p></td><td><p>Deficiency in key control</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 275&#160;528,54</p></td><td><p>0,00</p></td><td><p>&#8211; 275&#160;528,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2012</p></td><td><p>Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5,70</p></td><td><p>0,00</p></td><td><p>&#8211; 5,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2013</p></td><td><p>Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;559,77</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;559,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2014</p></td><td><p>Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 233&#160;087,97</p></td><td><p>0,00</p></td><td><p>&#8211; 233&#160;087,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2015</p></td><td><p>Deficiency in key control - Performance of on-the-spot checks covering all payment claims in sufficient number</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 280&#160;889,36</p></td><td><p>0,00</p></td><td><p>&#8211; 280&#160;889,36</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Financial errors in the EAGF and EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 472,23</p></td><td><p>0,00</p></td><td><p>&#8211; 472,23</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 796&#160;543,57</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 796&#160;543,57</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>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/024/DK - errors in the EAGF and EAFRD populations</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 350&#160;182,63</p></td><td><p>&#8211; 1&#160;625,29</p></td><td><p>&#8211; 348&#160;557,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 350&#160;182,63</span></p></td><td><p><span>&#8211; 1&#160;625,29</span></p></td><td><p><span>&#8211; 348&#160;557,34</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>2016</p></td><td><p>CEB/2016/038/ES known errors in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 96&#160;018,45</p></td><td><p>0,00</p></td><td><p>&#8211; 96&#160;018,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>FINANCIAL ERRORS DETECTED BY THE CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;009,30</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;009,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2016</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;844,18</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;844,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2017</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on BPS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;794,02</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;794,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;601,48</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;601,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on Greening payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;567,52</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;567,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;268,40</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;268,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in the administrative checks on PE when setting up the BPS - impact on Young Farmers payments</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;268,40</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;268,40</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; 240&#160;371,75</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 240&#160;371,75</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>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Administrative checks prior to granting payment on the elements for establishing the aid payable&#8211;VMP</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 409&#160;462,15</p></td><td><p>0,00</p></td><td><p>&#8211; 409&#160;462,15</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI</p></td><td><p>2013</p></td><td><p>Animal premium - weakness in administrative and on-the-spot checks FY 2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 320&#160;094,98</p></td><td><p>&#8211; 640,29</p></td><td><p>&#8211; 319&#160;454,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2014</p></td><td><p>Animal premium - weakness in administrative and on-the-spot checks FY 2014</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 323&#160;719,64</p></td><td><p>&#8211; 1,50</p></td><td><p>&#8211; 323&#160;718,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Animal premium - weakness in administrative and on-the-spot checks FY 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 314&#160;303,95</p></td><td><p>&#8211; 2,18</p></td><td><p>&#8211; 314&#160;301,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Animal premium - weakness in administrative and on-the-spot checks FY 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 304&#160;428,93</p></td><td><p>0,00</p></td><td><p>&#8211; 304&#160;428,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Control of eligibility of operational programme&#8211;soundness of estimates. Financial correction from 1.7.2016 till 15.10.2016</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;056&#160;347,64</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;056&#160;347,64</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>Control of eligibility of operational programme&#8211;soundness of&#160;estimates; Non-respect for recognition criteria by POs&#8211;Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;055&#160;381,53</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;055&#160;381,53</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>Control of eligibility of operational programme&#8211;soundness of&#160;estimates; Non-respect for recognition criteria by POs&#8211;Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;477&#160;578,32</p></td><td><p>&#8211; 20&#160;473,11</p></td><td><p>&#8211; 5&#160;457&#160;105,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2016</p></td><td><p>Control of eligibility of operational programme&#8211;soundness of&#160;estimates; Non-respect for recognition criteria by POs&#8211;Warning letters and sanctions. Financial correction from 10.3.2014 till 30.6.2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;274&#160;528,33</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;274&#160;528,33</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2017</p></td><td><p>Control of eligibility of operational programmes - soundness of estimates&#160;- FY 2017 till 30.6.2017 (provisional)</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;040&#160;251,20</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;040&#160;251,20</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2007+)</p></td><td><p>2013</p></td><td><p>Error in recognition of producers organisaton</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 680&#160;081,66</p></td><td><p>0,00</p></td><td><p>&#8211; 680&#160;081,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2014</p></td><td><p>Error in recognition of producers organisaton</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;149&#160;556,00</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;149&#160;556,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Error in recognition of producers organisaton</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 542&#160;082,76</p></td><td><p>0,00</p></td><td><p>&#8211; 542&#160;082,76</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Error in recognition of producers organisaton</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 537&#160;217,02</p></td><td><p>0,00</p></td><td><p>&#8211; 537&#160;217,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI</p></td><td><p>2013</p></td><td><p>Inaccurate accounting for certain consignments of bananas FY 2013</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 646&#160;575,60</p></td><td><p>&#8211; 11&#160;309,16</p></td><td><p>&#8211; 635&#160;266,44</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2014</p></td><td><p>Inaccurate accounting for certain consignments of bananas FY 2014</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 464&#160;167,98</p></td><td><p>&#8211; 905,52</p></td><td><p>&#8211; 463&#160;262,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Inaccurate accounting for certain consignments of bananas FY 2015</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 410&#160;793,72</p></td><td><p>&#8211; 11,23</p></td><td><p>&#8211; 410&#160;782,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Inaccurate accounting for certain consignments of bananas FY 2016</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 423&#160;898,10</p></td><td><p>0,00</p></td><td><p>&#8211; 423&#160;898,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Lack of diligence in recovery</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 111&#160;077,56</p></td><td><p>0,00</p></td><td><p>&#8211; 111&#160;077,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI</p></td><td><p>2012</p></td><td><p>Transport of sugar cane</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 71&#160;021,04</p></td><td><p>&#8211; 1&#160;420,42</p></td><td><p>&#8211; 69&#160;600,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI</p></td><td><p>2013</p></td><td><p>Transport of sugar cane - weakness in administrative 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;103,99</p></td><td><p>&#8211; 202,08</p></td><td><p>&#8211; 9&#160;901,91</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2014</p></td><td><p>Transport of sugar cane - weakness in administrative checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;764,37</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;764,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Transport of sugar cane - weakness in administrative checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;881,29</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;881,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2007+)</p></td><td><p>2013</p></td><td><p>TVA</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;983,23</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;983,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2007+)</p></td><td><p>2013</p></td><td><p>Weakness in administrative checks - diversification of local production and breeding animals</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;516,82</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;516,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2014</p></td><td><p>Weakness in administrative checks - diversification of local production and breeding animals</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;163,93</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;163,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2015</p></td><td><p>Weakness in administrative checks - diversification of local production and breeding animals</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;934,16</p></td><td><p>0,00</p></td><td><p>&#8211; 64&#160;934,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>POSEI (2014+)</p></td><td><p>2016</p></td><td><p>Weakness in administrative checks - diversification of local production and breeding animals</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 83&#160;420,37</p></td><td><p>0,00</p></td><td><p>&#8211; 83&#160;420,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 20&#160;832&#160;336,27</span></p></td><td><p><span>&#8211; 34&#160;965,49</span></p></td><td><p><span>&#8211; 20&#160;797&#160;370,78</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>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Greening controls - CY 2015 (CD and EFA obligations not met)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;642&#160;517,27</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;642&#160;517,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening controls - CY 2015 (CD and EFA obligations not met)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 44&#160;305,87</p></td><td><p>0,00</p></td><td><p>&#8211; 44&#160;305,87</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Greening controls - CY 2015 (EFA partially met with LLF)</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;200&#160;543,02</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;200&#160;543,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening controls - CY 2015 (EFA partially met with LLF)</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 38&#160;929,90</p></td><td><p>0,00</p></td><td><p>&#8211; 38&#160;929,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening controls - CY 2016 (CD and EFA obligations not met)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;621&#160;231,69</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;621&#160;231,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Greening controls - CY 2016 (EFA partially met with LLF)</p></td><td><p>FLAT RATE</p></td><td><p>7,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;136&#160;712,96</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;136&#160;712,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational Programmes</p></td><td><p>2013</p></td><td><p>weaknesses in key controls</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 109&#160;370,05</p></td><td><p>0,00</p></td><td><p>&#8211; 109&#160;370,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2014</p></td><td><p>weaknesses in key controls (Y2014+)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;623&#160;796,79</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;623&#160;796,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Fruit and Vegetables - Operational programmes incl withdrawals</p></td><td><p>2015</p></td><td><p>weaknesses in key controls (Y2014+)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;064&#160;381,85</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;064&#160;381,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2016</p></td><td><p>Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;258&#160;777,49</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;258&#160;777,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in the Maximum Eligible Area for commons in LPIS - CY 2015</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 89&#160;509,95</p></td><td><p>0,00</p></td><td><p>&#8211; 89&#160;509,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2017</p></td><td><p>Weakness in the Maximum Eligible Area for commons in LPIS - CY 2016</p></td><td><p>FLAT RATE</p></td><td><p>25,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;848&#160;215,53</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;848&#160;215,53</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 GB:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 31&#160;678&#160;292,37</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 31&#160;678&#160;292,37</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>GR</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>EAGF Non IACS - sample reviewed in the substantive testing (one-off financial correction)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;894,50</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;894,50</p></td></tr><tr><td><p>&#160;</p></td><td><p>Cross-compliance</p></td><td><p>2010</p></td><td><p>Execution of overlapping amount</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>0,00</p></td><td><p>16&#160;407,60</p></td><td><p>&#8211; 16&#160;407,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2011</p></td><td><p>incorrection selection procedure of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;463,44</p></td><td><p>&#8211; 85,96</p></td><td><p>&#8211; 5&#160;377,48</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2012</p></td><td><p>incorrection selection procedure of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;982,36</p></td><td><p>&#8211; 5&#160;463,23</p></td><td><p>&#8211; 51&#160;519,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2013</p></td><td><p>incorrection selection procedure of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 199&#160;382,67</p></td><td><p>&#8211; 10&#160;782,20</p></td><td><p>&#8211; 188&#160;600,47</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2014</p></td><td><p>incorrection selection procedure of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 446&#160;615,37</p></td><td><p>&#8211; 31&#160;823,12</p></td><td><p>&#8211; 414&#160;792,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Promotion Measures</p></td><td><p>2015</p></td><td><p>incorrection selection procedure of implementing bodies</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 518&#160;199,29</p></td><td><p>0,00</p></td><td><p>&#8211; 518&#160;199,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2008</p></td><td><p>national reserve allocation for investors category</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;222&#160;531,71</p></td><td><p>&#8211; 1&#160;111&#160;265,86</p></td><td><p>&#8211; 1&#160;111&#160;265,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2009</p></td><td><p>national reserve allocation for investors category</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;899&#160;562,82</p></td><td><p>&#8211; 1&#160;350&#160;922,24</p></td><td><p>&#8211; 548&#160;640,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Entitlements</p></td><td><p>2010</p></td><td><p>national reserve allocation for investors category</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;070&#160;421,87</p></td><td><p>&#8211; 582&#160;247,31</p></td><td><p>&#8211; 1&#160;488&#160;174,56</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 7&#160;426&#160;054,03</span></p></td><td><p><span>&#8211; 3&#160;076&#160;182,32</span></p></td><td><p><span>&#8211; 4&#160;349&#160;871,71</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>Accreditation Paying Agency</p></td><td><p>2016</p></td><td><p>Bonifica exercise: files not yet analysed and recorded in the debt ledger</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;904&#160;188,89</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;904&#160;188,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2014</p></td><td><p>Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 328&#160;285,00</p></td><td><p>0,00</p></td><td><p>&#8211; 328&#160;285,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2015</p></td><td><p>Failure to apply an ancillary control established by article 81 of Regulation (EC) No 555/2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 252&#160;870,69</p></td><td><p>0,00</p></td><td><p>&#8211; 252&#160;870,69</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2015</p></td><td><p>Weaknesses in the functioning of 1&#160;key control</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 160&#160;237,00</p></td><td><p>0,00</p></td><td><p>&#8211; 160&#160;237,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Wine - Restructuring</p></td><td><p>2016</p></td><td><p>Weaknesses in the functioning of 1&#160;key control</p></td><td><p>FLAT RATE</p></td><td><p>3,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;639,97</p></td><td><p>0,00</p></td><td><p>&#8211; 115&#160;639,97</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 8&#160;761&#160;221,55</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 8&#160;761&#160;221,55</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>PL</span></p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05020401 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 267&#160;805,24</p></td><td><p>0,00</p></td><td><p>&#8211; 267&#160;805,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05020812 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;588,62</p></td><td><p>0,00</p></td><td><p>&#8211; 11&#160;588,62</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021001 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 26&#160;058,13</p></td><td><p>0,00</p></td><td><p>&#8211; 26&#160;058,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021204 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 18,02</p></td><td><p>0,00</p></td><td><p>&#8211; 18,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021208 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;800,89</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;800,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021301 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;442,24</p></td><td><p>0,00</p></td><td><p>&#8211; 12&#160;442,24</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021501 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 108,61</p></td><td><p>0,00</p></td><td><p>&#8211; 108,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021505 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 326,18</p></td><td><p>0,00</p></td><td><p>&#8211; 326,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2013</p></td><td><p>2013 05021506 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;168,65</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;168,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2014</p></td><td><p>2014 05020803 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;285,45</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;285,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2014</p></td><td><p>2014 05020812 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 40&#160;936,59</p></td><td><p>0,00</p></td><td><p>&#8211; 40&#160;936,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2014</p></td><td><p>2014 05021208 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 23&#160;250,79</p></td><td><p>0,00</p></td><td><p>&#8211; 23&#160;250,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2014</p></td><td><p>2014 6703 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;858,66</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;858,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>2015 05020803 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;790,37</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;790,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>2015 05020812 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 754,34</p></td><td><p>0,00</p></td><td><p>&#8211; 754,34</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>2015 05020899 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 33&#160;551,85</p></td><td><p>0,00</p></td><td><p>&#8211; 33&#160;551,85</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>2015 05021208 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 261,92</p></td><td><p>0,00</p></td><td><p>&#8211; 261,92</p></td></tr><tr><td><p>&#160;</p></td><td><p>Scrutiny of transactions</p></td><td><p>2015</p></td><td><p>2015 6703 0,5 %</p></td><td><p>FLAT RATE</p></td><td><p>0,50 %</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;139,18</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;139,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2014</p></td><td><p>Quality of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;421&#160;755,79</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;421&#160;755,79</p></td></tr><tr><td><p>&#160;</p></td><td><p>Other Direct Aid - Article&#160;68-72 of Reg.73/2009</p></td><td><p>2015</p></td><td><p>Quality of on-the-spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;436&#160;426,73</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;436&#160;426,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total PL:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;304&#160;328,25</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;304&#160;328,25</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>RO</span></p></td><td><p>Milk - Schoolmilk</p></td><td><p>2015</p></td><td><p>Checks of the regular attendance of pupils</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 73&#160;375,14</p></td><td><p>0,00</p></td><td><p>&#8211; 73&#160;375,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2016</p></td><td><p>Checks of the regular attendance of pupils</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;829,05</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;829,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Known error in EAGF</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;464,42</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;464,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>MLE IN EAGF IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11&#160;570&#160;299,23</p></td><td><p>&#8211; 38&#160;797,64</p></td><td><p>&#8211; 11&#160;531&#160;501,59</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>MLE IN EAGF NON-IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 618&#160;380,16</p></td><td><p>&#8211; 66&#160;097,23</p></td><td><p>&#8211; 552&#160;282,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 12&#160;318&#160;348,00</span></p></td><td><p><span>&#8211; 104&#160;894,87</span></p></td><td><p><span>&#8211; 12&#160;213&#160;453,13</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>SE</span></p></td><td><p>Milk - Schoolmilk</p></td><td><p>2015</p></td><td><p>Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;588,10</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;588,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2016</p></td><td><p>Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;214,01</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;214,01</p></td></tr><tr><td><p>&#160;</p></td><td><p>Milk - Schoolmilk</p></td><td><p>2015</p></td><td><p>Stockholnm Stad</p><p>Non exhautive administrative checks, insufficient quality of on-the-spot ckecks, incorrect calculation of the aid including administrative reductions and penalties</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 105&#160;766,50</p></td><td><p>0,00</p></td><td><p>&#8211; 105&#160;766,50</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; 143&#160;568,61</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 143&#160;568,61</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>&#8211; 92&#160;974&#160;501,85</span></p></td><td><p><span>&#8211; 3&#160;272&#160;594,75</span></p></td><td><p><span>&#8211; 89&#160;701&#160;907,10</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>BG</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/005/BG - MLE in the EAFRD population</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;834&#160;947,67</p></td><td><p>&#8211; 160&#160;347,68</p></td><td><p>&#8211; 1&#160;674&#160;599,99</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Identification of reference parcels in&#160;a computerised LPIS-GIS with at least the requirements in Article&#160;5 of Regulation 640/2014 (measure&#160;12 of RDP 2014-2020).</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;837&#160;276,90</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;837&#160;276,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Identification of reference parcels in&#160;a computerised LPIS-GIS with at least the requirements in Article&#160;5 of Regulation 640/2014 (measure&#160;13 of RDP 2014-2020).</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 210&#160;464,02</p></td><td><p>0,00</p></td><td><p>&#8211; 210&#160;464,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2017</p></td><td><p>Verification of the compliance with the rules of organic farming (measure&#160;11 of RDP 2014-2020).</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,35 %</p></td><td><p>EUR</p></td><td><p>&#8211; 606&#160;372,80</p></td><td><p>0,00</p></td><td><p>&#8211; 606&#160;372,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Verification of the compliance with the rules of organic farming (measure&#160;214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,35 %</p></td><td><p>EUR</p></td><td><p>&#8211; 292&#160;993,48</p></td><td><p>&#8211; 5&#160;859,87</p></td><td><p>&#8211; 287&#160;133,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Verification of the compliance with the rules of organic farming (measure&#160;214 of RDP 2007-2013 and measure 11 of RDP 2014-2020).</p></td><td><p>EXTRAPOLATED</p></td><td><p>3,35 %</p></td><td><p>EUR</p></td><td><p>&#8211; 571&#160;044,47</p></td><td><p>0,00</p></td><td><p>&#8211; 571&#160;044,47</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 BG:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;353&#160;099,34</span></p></td><td><p><span>&#8211; 166&#160;207,55</span></p></td><td><p><span>&#8211; 5&#160;186&#160;891,79</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>CZ</span></p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2017</p></td><td><p>Pre-notification of on-the-spot checks for M214, M10, M11 and&#160;M13 in relation to claim year 2016 (paid in financial year 2017)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 144&#160;617,10</p></td><td><p>0,00</p></td><td><p>&#8211; 144&#160;617,10</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2018</p></td><td><p>Pre-notification of on-the-spot checks for M214, M10, M11 and&#160;M13 in relation to claim year 2016 (paid in financial year 2018)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;499,55</p></td><td><p>0,00</p></td><td><p>&#8211; 6&#160;499,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total CZ:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 151&#160;116,65</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 151&#160;116,65</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>DE</span></p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>Financial errors in the EAGF and EAFRD population</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;042,26</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;042,26</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Known errors (EAFRD non-IACS)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 20&#160;424,82</p></td><td><p>0,00</p></td><td><p>&#8211; 20&#160;424,82</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>Random errors on the expenditures of EAFRD non IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 226&#160;246,59</p></td><td><p>0,00</p></td><td><p>&#8211; 226&#160;246,59</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 DE:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 302&#160;713,67</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 302&#160;713,67</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>DK</span></p></td><td><p>Rural Development EAFRD Axis 4 LEADER (2007-2013)</p></td><td><p>2014</p></td><td><p>3 Key Controls deficient and 2 Ancillary Controls absent</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;264&#160;137,31</p></td><td><p>&#8211; 3&#160;916,77</p></td><td><p>&#8211; 1&#160;260&#160;220,54</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>3 Key Controls deficient and 2 Ancillary Controls absent</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;205&#160;474,58</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;205&#160;474,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2016</p></td><td><p>3 Key Controls deficient and 2 Ancillary Controls absent</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 897&#160;168,81</p></td><td><p>0,00</p></td><td><p>&#8211; 897&#160;168,81</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2016</p></td><td><p>CEB/2017/024/DK - errors in the EAGF and EAFRD populations</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;981,96</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;981,96</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total DK:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;370&#160;762,66</span></p></td><td><p><span>&#8211; 3&#160;916,77</span></p></td><td><p><span>&#8211; 3&#160;366&#160;845,89</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>2016</p></td><td><p>FINANCIAL ERRORS DETECTED BY THE CB</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 59&#160;731,49</p></td><td><p>0,00</p></td><td><p>&#8211; 59&#160;731,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Non-compliance with the priority status requirements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;257,98</p></td><td><p>0,00</p></td><td><p>&#8211; 63&#160;257,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Non-compliance with the priority status requirements</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 197&#160;252,51</p></td><td><p>0,00</p></td><td><p>&#8211; 197&#160;252,51</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; 320&#160;241,98</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 320&#160;241,98</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>FI</span></p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;572,25</p></td><td><p>0,00</p></td><td><p>&#8211; 13&#160;572,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;774,73</p></td><td><p>0,00</p></td><td><p>&#8211; 60&#160;774,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 164&#160;041,55</p></td><td><p>0,00</p></td><td><p>&#8211; 164&#160;041,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - public beneficiaries</p></td><td><p>2014</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 395&#160;521,13</p></td><td><p>0,00</p></td><td><p>&#8211; 395&#160;521,13</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2015</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 526&#160;480,02</p></td><td><p>0,00</p></td><td><p>&#8211; 526&#160;480,02</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - public beneficiaries</p></td><td><p>2016</p></td><td><p>Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;620,08</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;620,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FI:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;195&#160;009,76</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;195&#160;009,76</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>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 1</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 216,18</p></td><td><p>0,00</p></td><td><p>&#8211; 216,18</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 106</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;089,43</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;089,43</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 131</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 265,77</p></td><td><p>&#8211; 25,45</p></td><td><p>&#8211; 240,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 138</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;239,40</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;239,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 150</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5,73</p></td><td><p>0,00</p></td><td><p>&#8211; 5,73</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 41</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 28&#160;132,45</p></td><td><p>0,00</p></td><td><p>&#8211; 28&#160;132,45</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 49</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 11,64</p></td><td><p>&#8211; 1,12</p></td><td><p>&#8211; 10,52</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 50</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;891,42</p></td><td><p>&#8211; 276,81</p></td><td><p>&#8211; 2&#160;614,61</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 51</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;600,00</p></td><td><p>&#8211; 536,11</p></td><td><p>&#8211; 5&#160;063,89</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 57</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 504,51</p></td><td><p>&#8211; 48,30</p></td><td><p>&#8211; 456,21</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>EAFRD financial error No 60</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 80&#160;598,00</p></td><td><p>0,00</p></td><td><p>&#8211; 80&#160;598,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 12&#160;710&#160;673,46</p></td><td><p>&#8211; 8&#160;651&#160;399,66</p></td><td><p>&#8211; 4&#160;059&#160;273,80</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Lack of diligence in recovery</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 833&#160;708,09</p></td><td><p>0,00</p></td><td><p>&#8211; 833&#160;708,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;553&#160;534,09</p></td><td><p>&#8211; 1&#160;553&#160;534,09</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 15&#160;220&#160;470,17</span></p></td><td><p><span>&#8211; 10&#160;205&#160;821,54</span></p></td><td><p><span>&#8211; 5&#160;014&#160;648,63</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>GB</span></p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 325&#160;626,46</p></td><td><p>0,00</p></td><td><p>&#8211; 325&#160;626,46</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 248&#160;414,98</p></td><td><p>0,00</p></td><td><p>&#8211; 248&#160;414,98</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) forestry measures</p></td><td><p>2016</p></td><td><p>Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;342,25</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;342,25</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 17&#160;320,23</p></td><td><p>0,00</p></td><td><p>&#8211; 17&#160;320,23</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Leader</p></td><td><p>2015</p></td><td><p>EAFRD non-IACS: sample reviewed in&#160;the&#160;substantive testing (one-off financial correction)-RD programme 2007-2013</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 63&#160;131,31</p></td><td><p>0,00</p></td><td><p>&#8211; 63&#160;131,31</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; 657&#160;835,23</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 657&#160;835,23</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>GR</span></p></td><td><p>Certification</p></td><td><p>2015</p></td><td><p>EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction)</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 99&#160;353,26</p></td><td><p>&#8211; 673,55</p></td><td><p>&#8211; 98&#160;679,71</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total GR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 99&#160;353,26</span></p></td><td><p><span>&#8211; 673,55</span></p></td><td><p><span>&#8211; 98&#160;679,71</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>HU</span></p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>Deficiencies in key control related to management and control of M142 - duration of support.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;102&#160;022,70</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;102&#160;022,70</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>Deficiencies in key control related to management and control of M142 - duration of support.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;804&#160;018,11</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;804&#160;018,11</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2013</p></td><td><p>Deficiencies in key control related to management and control of M142 - duration of support.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;087&#160;630,41</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;087&#160;630,41</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Deficiencies in key control related to management and control of M142 - duration of support.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;330&#160;804,65</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;330&#160;804,65</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Deficiencies in key control related to management and control of M142 - duration of support.</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 841&#160;528,08</p></td><td><p>0,00</p></td><td><p>&#8211; 841&#160;528,08</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2011</p></td><td><p>Deficiencies in key control related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 224&#160;850,19</p></td><td><p>&#8211; 155&#160;101,14</p></td><td><p>&#8211; 69&#160;749,05</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2012</p></td><td><p>Deficiencies in key control related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 695&#160;297,84</p></td><td><p>&#8211; 540&#160;200,91</p></td><td><p>&#8211; 155&#160;096,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)</p></td><td><p>2013</p></td><td><p>Deficiencies in key control related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 286&#160;488,68</p></td><td><p>&#8211; 254&#160;381,52</p></td><td><p>&#8211; 32&#160;107,16</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support</p></td><td><p>2014</p></td><td><p>Deficiencies in key controls related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 382&#160;937,22</p></td><td><p>&#8211; 295&#160;655,73</p></td><td><p>&#8211; 87&#160;281,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Deficiencies in key controls related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 156&#160;267,78</p></td><td><p>&#8211; 116&#160;540,23</p></td><td><p>&#8211; 39&#160;727,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>Deficiencies in key controls related to management and control of M142 - eligibility criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 48&#160;652,30</p></td><td><p>&#8211; 42&#160;076,40</p></td><td><p>&#8211; 6&#160;575,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1 - Measures with flat rate support</p></td><td><p>2014</p></td><td><p>deficiency in key control - duration of support</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;913&#160;114,58</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;913&#160;114,58</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total HU:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 29&#160;873&#160;612,54</span></p></td><td><p><span>&#8211; 1&#160;403&#160;955,93</span></p></td><td><p><span>&#8211; 28&#160;469&#160;656,61</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>Accreditation Paying Agency</p></td><td><p>2014</p></td><td><p>Absence of reperformance controls by Agea on EAFRD IACS</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;359&#160;927,42</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;359&#160;927,42</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2015</p></td><td><p>Absence of reperformance controls by Agea on EAFRD IACS</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;767&#160;406,83</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;767&#160;406,83</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2016</p></td><td><p>Absence of reperformance controls by Agea on EAFRD IACS</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;720&#160;952,06</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;720&#160;952,06</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2007</p></td><td><p>Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 218&#160;915,60</p></td><td><p>0,00</p></td><td><p>&#8211; 218&#160;915,60</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2008</p></td><td><p>Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 826&#160;684,32</p></td><td><p>0,00</p></td><td><p>&#8211; 826&#160;684,32</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2009</p></td><td><p>Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 589&#160;631,90</p></td><td><p>0,00</p></td><td><p>&#8211; 589&#160;631,90</p></td></tr><tr><td><p>&#160;</p></td><td><p>Accreditation Paying Agency</p></td><td><p>2010</p></td><td><p>Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 971&#160;562,29</p></td><td><p>0,00</p></td><td><p>&#8211; 971&#160;562,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Ineligible amounts (fraud) paid to beneficiary&#160;L.O. and other projects under M121 approved by the same inspector</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;071&#160;801,22</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;071&#160;801,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>Ineligible amounts (fraud) paid to beneficiary L.O. under M112</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;000,00</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;000,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2011</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 91&#160;005,25</p></td><td><p>&#8211; 91&#160;005,25</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2012</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30&#160;627,55</p></td><td><p>&#8211; 30&#160;627,55</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)</p></td><td><p>2013</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 236&#160;521,00</p></td><td><p>&#8211; 236&#160;521,00</p></td><td><p>0,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD Investment - private beneficiaries</p></td><td><p>2014</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 21&#160;659,14</p></td><td><p>0,00</p></td><td><p>&#8211; 21&#160;659,14</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2015</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 514&#160;365,17</p></td><td><p>0,00</p></td><td><p>&#8211; 514&#160;365,17</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Ineligible amounts paid for projects under M121</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 514&#160;416,77</p></td><td><p>0,00</p></td><td><p>&#8211; 514&#160;416,77</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2016</p></td><td><p>Ineligible amounts paid for transitional expenditure (follow up: projects under M121)</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 107&#160;498,30</p></td><td><p>0,00</p></td><td><p>&#8211; 107&#160;498,30</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Investment - private beneficiaries</p></td><td><p>2017</p></td><td><p>Ineligible amounts paid for transitional expenditure (follow up: projects under M121)</p></td><td><p>FLAT RATE</p></td><td><p>2,52 %</p></td><td><p>EUR</p></td><td><p>&#8211; 164&#160;372,47</p></td><td><p>0,00</p></td><td><p>&#8211; 164&#160;372,47</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 IT:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 16&#160;228&#160;347,29</span></p></td><td><p><span>&#8211; 358&#160;153,80</span></p></td><td><p><span>&#8211; 15&#160;870&#160;193,49</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD Axis 2 (2007-2013, non area related measures)</p></td><td><p>2014</p></td><td><p>Incorrect payment rates - FY2014 - sub-measure 3a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 818&#160;013,62</p></td><td><p>&#8211; 15&#160;198,83</p></td><td><p>&#8211; 802&#160;814,79</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>2014</p></td><td><p>Incorrect payment rates - FY2014 - sub-measure 3b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;576&#160;407,63</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;576&#160;407,63</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>Incorrect payment rates - FY2014 - sub-measure 4b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 9&#160;560&#160;314,82</p></td><td><p>&#8211; 177&#160;632,27</p></td><td><p>&#8211; 9&#160;382&#160;682,55</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>Incorrect payment rates - FY2014 - sub-measure 5a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;727&#160;302,80</p></td><td><p>&#8211; 32&#160;093,58</p></td><td><p>&#8211; 1&#160;695&#160;209,22</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Incorrect payment rates - FY2015 - sub-measure 1a</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;533&#160;253,66</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;533&#160;253,66</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Incorrect payment rates - FY2015 - sub-measure 3a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;588&#160;178,57</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;588&#160;178,57</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Incorrect payment rates - FY2015 - sub-measure 3b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;489&#160;089,72</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;489&#160;089,72</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Incorrect payment rates - FY2015 - sub-measure 4b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 10&#160;657&#160;012,37</p></td><td><p>0,00</p></td><td><p>&#8211; 10&#160;657&#160;012,37</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Incorrect payment rates - FY2015 - sub-measure 5a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;969&#160;317,38</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;969&#160;317,38</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect payment rates - FY2016 - sub-measure 1a</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 7&#160;651&#160;592,95</p></td><td><p>0,00</p></td><td><p>&#8211; 7&#160;651&#160;592,95</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect payment rates - FY2016 - sub-measure 3a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>7&#160;970,40</p></td><td><p>0,00</p></td><td><p>7&#160;970,40</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect payment rates - FY2016 - sub-measure 3b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;497,68</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;497,68</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect payment rates - FY2016 - sub-measure 4b</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 8&#160;689&#160;604,28</p></td><td><p>0,00</p></td><td><p>&#8211; 8&#160;689&#160;604,28</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Incorrect payment rates - FY2016 - sub-measure 5a</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 463&#160;232,49</p></td><td><p>0,00</p></td><td><p>&#8211; 463&#160;232,49</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>Known error in EAFRD IACS</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;838,46</p></td><td><p>&#8211; 304,19</p></td><td><p>&#8211; 60&#160;534,27</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE EAFRD NON-IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 13&#160;424&#160;095,76</p></td><td><p>&#8211; 722&#160;370,47</p></td><td><p>&#8211; 12&#160;701&#160;725,29</p></td></tr><tr><td><p>&#160;</p></td><td><p>Certification</p></td><td><p>2014</p></td><td><p>MLE EARDF IACS</p></td><td><p>ESTIMATED BY AMOUNT</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;447&#160;940,85</p></td><td><p>&#8211; 7&#160;258,11</p></td><td><p>&#8211; 5&#160;440&#160;682,74</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2015</p></td><td><p>weakness in a key control</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 100&#160;833,00</p></td><td><p>0,00</p></td><td><p>&#8211; 100&#160;833,00</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) Measures with flat-rate support</p></td><td><p>2016</p></td><td><p>weakness in a key control</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 64&#160;467,00</p></td><td><p>0,00</p></td><td><p>&#8211; 64&#160;467,00</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 RO:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 77&#160;815&#160;022,64</span></p></td><td><p><span>&#8211; 954&#160;857,45</span></p></td><td><p><span>&#8211; 76&#160;860&#160;165,19</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; 150&#160;587&#160;585,19</span></p></td><td><p><span>&#8211; 13&#160;093&#160;586,59</span></p></td><td><p><span>&#8211; 137&#160;493&#160;998,60</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>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>Reimbursement following judgment in&#160;case T-518/15 (audit RD2/2012/005/FR)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>9&#160;284&#160;320,89</p></td><td><p>18&#160;568,64</p></td><td><p>9&#160;265&#160;752,25</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>Reimbursement following judgment in&#160;case T-518/15 (audit RD2/2012/005/FR)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>17&#160;853&#160;829,20</p></td><td><p>35&#160;707,65</p></td><td><p>17&#160;818&#160;121,55</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>Reimbursement following judgment in&#160;case T-518/15 (audit RD2/2012/005/FR)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>20&#160;063&#160;817,86</p></td><td><p>40&#160;127,63</p></td><td><p>20&#160;023&#160;690,23</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 FR:</span></p></td><td><p><span>EUR</span></p></td><td><p><span>47&#160;201&#160;967,95</span></p></td><td><p><span>94&#160;403,92</span></p></td><td><p><span>47&#160;107&#160;564,03</span></p></td></tr><tr><td><p>Member State</p></td><td><p>Measure</p></td><td><p>FY</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>Correction %</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial Impact</p></td></tr><tr/><tr/><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the&#160;expenditure made in the period between 16&#160;October 2015 and 31&#160;December 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#160;</p></td><td><p>&#8211; 8&#160;584&#160;818,55</p></td><td><p>8&#160;584&#160;818,55</p></td></tr><tr><td><p>&#160;</p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2015</p></td><td><p>Financial effect of Commission Decision C(2016)3342 which reduced the interim payments related to the&#160;expenditure made in the period between 1&#160;July 2015 and 15&#160;October 2015</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#160;</p></td><td><p>&#8211; 2&#160;740&#160;099,09</p></td><td><p>2&#160;740&#160;099,09</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p>&#160;</p></td><td><p><span>&#8211; 11&#160;324&#160;917,64</span></p></td><td><p><span>11&#160;324&#160;917,64</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>47&#160;201&#160;967,95</span></p></td><td><p><span>&#8211; 11&#160;230&#160;513,72</span></p></td><td><p><span>58&#160;432&#160;481,67</span></p></td></tr></tbody></table>
Budget Item: 05046001
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p><span>RO</span></p></td><td><p>Rural Development EAFRD (2014-2020) measures subject to IACS</p></td><td><p>2016</p></td><td><p>Financial effect of Commission Decision C(2017)6061 which suspended the interim payments related to the expenditure made in the period between 1 July 2016 and 15 October 2016</p></td><td><p>ONE OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#160;</p></td><td><p>&#8211; 5&#160;775&#160;525,93</p></td><td><p>5&#160;775&#160;525,93</p></td></tr><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p><span>Total RO:</span></p></td><td><p><span>EUR</span></p></td><td><p>&#160;</p></td><td><p><span>&#8211; 5&#160;775&#160;525,93</span></p></td><td><p><span>5&#160;775&#160;525,93</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;</p></td><td><p><span>&#8211; 5&#160;775&#160;525,93</span></p></td><td><p><span>5&#160;775&#160;525,93</span></p></td></tr></tbody></table>