1999D0187 — EN — 08.02.1999 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION DECISION
of 3 February 1999
on the clearance of the accounts presented by the Member States in respect of the expenditure for
1995 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund
(notified under document number C(1999) 209)
(1999/187/EC)
(OJ L 61, 10.3.1999, p. 37)
Amended by:
Official Journal
Nopage date
►M1Commission Decision 1999/596/EC of 28 July 1999 L 226 26 27.8.1999
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▼B
COMMISSION DECISION
of 3 February 1999
on the clearance of the accounts presented by the Member States in
respect of the expenditure for 1995 of the Guarantee Section of the
European Agricultural Guidance and Guarantee Fund
(notified under document number C(1999) 209)
(1999/187/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 729/70 of 21 April
1970 on the financing of the common agricultural policy (1), as last
amended by Regulation (EC) No 1287/95 (2), and in particular Article
5(2) thereof,
After consulting the Fund Committee,Whereas, under Article 5(2) of Regulation (EEC) No 729/70, the
Commission, on the basis of the annual accounts presented by theMember States, clears the accounts of the authorities and bodiesreferred to in Article 4 of that Regulation;
Whereas the Member States have transmitted to the Commission the
documents required to clear the accounts for 1995; whereas Article 5(2)of Regulation (EEC) No 729/70 provides that the 1995 financial yearbegan on 16 October 1994 and ended on 15 October 1995;
Whereas the Commission has carried out the verifications provided for
in Article 9(2) of Regulation (EEC) No 729/70;
Whereas Article 8 of Commission Regulation (EEC) No 1723/72 of 26
July 1972 on making up accounts of the European AgriculturalGuidance and Guarantee Fund, Guarantee Section(
3), as last amended
by Regulation (EEC) No 295/88 (4), provides that the decision to clear
the accounts must include the determination of the amount of expendi-ture incurred in each Member State during the financial year in questionrecognised as chargeable to the Guarantee Section of the Fund; whereasArticle 102 of the Financial Regulation of 21 December 1977 (
5), as last
amended by Regulation (EC) No 2444/97 (6), provides that the outcome
of the clearance decision, that is to say, any discrepancy which mayoccur between the total expenditure booked to the accounts for a finan-cial year under Articles 100 and 101 and the total expenditure recog-nised by the Commission when clearing the accounts is to be booked,under a single article, as additional expenditure or a reduction in expen-diture;
Whereas, under Articles 2 and 3 of Regulation (EEC) No 729/70, only
refunds on exports to third countries and intervention to stabilise agri-cultural markets, respectively granted and undertaken according toCommunity rules within the framework of the common organisation ofthe agricultural markets, may be financed; whereas the inspectionscarried out show that a part of the expenditure declared by the MemberStates does not meet these conditions and therefore must be disallowed;whereas the amounts declared by each of the Member States concerned,those recognised as chargeable to the EAGGF Guarantee Section andthe difference between the twoamo unts and the difference between theexpenditure recognised as chargeable to the EAGGF Guarantee Sectionand that charged in respect of the year, are annexed to this Decision;
(1) OJ L 94, 28. 4. 1970, p. 13.
(2) OJ L 125, 8. 6. 1995, p. 1.
(3) OJ L 186, 16. 8. 1972, p. 1.
(4) OJ L 30, 2. 2. 1988, p. 7.
(5) OJ L 356, 31. 12. 1977, p. 1.
(6) OJ L 340, 11. 12. 1997, p. 1.
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Whereas the expenditure declared by Belgium, Denmark, Germany,
Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands,Portugal and the United Kingdom as support for producers of certainarable crops, amounting respectively to BEF 44 488 205, DKK217 632 480,18, DEM 625 580 204,80, GRD 704 353 447, ESP53 526 391 438, FRF 3 032 760 954,71, IEP 1 399 246,84, ITL171 798 906 560, LUF 13 226 892, NLG 201 888,89, PTE6 586 838 460 and GBP 88 604 051,26 was not covered by the Decisionfor the clearance of the 1994 EAGGF accounts, because final paymentsfor oilseeds were not made until 1995 and the results of EAGGFinquiries covered all spending in respect of the 1994 harvest and notonly the advances paid during 1994; whereas the expenditure declaredby Italy for the olive oil in intervention storage amounting to ITL202 034 589 024, by Spain in respect of the consumption aid for oliveoil amounting to ESP 42 574 312 665 and in respect of the ewe/goatpremium amounting to ESP 1 390 733 000 and for the improvement ofthe quality of milk amounting to ESP 101 802 242 and by the UnitedKingdom (part only of the total expenditure) in respect of the publicstorage operations for beef amounting to GBP 1 849 000, was also notcovered by the Decision for the clearance of the 1994 accounts;whereas, therefore, these amounts have been added back to the expendi-ture declared by the Member States for the 1995 clearance exercise andwill be currently cleared;
Whereas the expenditure declared by Belgium, Denmark, Germany,
Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands,Portugal and the United Kingdom as support for producers of certainarable crops, amounting respectively to BEF 45 316 257, DKK224 526 603,99, DEM 240 025 381,10, GRD 978 809 128, ESP32 880 545 592, FRF 2 895 278 255,52, IEP 639 231,75, ITL299 570 865 085, LUF 14 402 947, NLG 789 273,12, PTE3 388 841 516 and GBP 84 710 673,60 is not covered by this Decisionbecause final payments for oilseeds were not made until 1996 and theresults of EAGGF inquiries cover all spending in respect of the 1995harvest and not only the advances paid during 1995; whereas, therefore,these amounts have been deducted from the expenditure declared by theMember States for the current clearance exercise and will be clearedlater;
Whereas the expenditure declared, by Germany in respect of the levying
of fees to finance the management of the arable crops scheme inSchleswig-Holstein amounting to DEM 271 964 for the 1994 EAGGFbudget year and toDEM 637 350 fo r the 1995 EAGGF budget year,and by Greece in respect of the 3,6 % deduction on aid for forestrymeasures amounting to GRD 93 542 717, is not covered by thisDecision since further investigations are still necessary; whereas, there-fore, these amounts have been deducted from the expenditure declaredby these Member States for the current clearance exercise and will becleared later;
Whereas Commission Decision 89/255/EEC (
1) indicated, with a
reserve, financial corrections for Belgium amounting to BEF 14 080 665concerning the value of 974 tonnes of wheat flour sent as food aidunder Regulation (EEC) No 93/82; whereas the Decision of the Brusselscommercial tribunal of 20 June 1997 rejected the case of the Belgianintervention agency against the contractor and awarded damages of BEF250 000 and costs of BEF 29 288; whereas these payments should becovered by this Decision as they are chargeable to the Communitybudget;
Whereas corrections are necessary if the statutory time limits allowed
for payments to be made have elapsed; whereas these corrections forGermany, Spain and Ireland under various schemes amount to DEM2 340 035,67, ESP 3 362 203 596 and IEP 3 021 310,04 respectively;whereas the amounts concerned have already been paid over to theCommission by deduction from monthly advances; whereas certain ofthese Member States have availed themselves of the conciliation proce-
(1) OJ L 106, 18. 4. 1989, p. 37.
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▼B
dure; whereas the Commission should reexamine these corrections once
the conciliation reports are available; whereas this Decision is, neverthe-less, immediately applicable;
Whereas corrections are necessary in respect of recoveries which are
long outstanding; whereas these corrections for Portugal amount to PTE76 346 800; whereas the Commission reserves the possibility to reexa-mine the corrections made under this clearance of accounts if, followingthe outcome of further enquiries or of legal proceedings, amounts areconsidered not to be due or to be non-recoverable; whereas thisDecision is nevertheless immediately applicable;
Whereas Article 5(2)(c) of Regulation (EEC) No 729/70 provides that
the Commission may refuse to finance expenditure effected within aperiod of 24 months preceding its written communication of the resultsof its checks to the Member States concerned; whereas the Commissionhas communicated the results of certain checks to the Member Statesconcerned between May and September 1997; whereas financialconsequences may arise from these checks and that these consequencesmay affect expenditure declared in the financial year 1995; whereas, inrelation to these checks, the Commission has not yet communicated itsconclusions on the evaluation of any expenditure which it may proposetoexclude pursuant toArticle 5(2)(c) tothe Member States co ncerned;whereas this Decision does not prejudice the Commission’s right toexclude by subsequent Decision from Community financing expenditureeffected in the financial year 1995 for which it finds as a result of theaforementioned checks that this expenditure was not in compliance withCommunity rules;
Whereas, before a financial correction that is eligible for the concilia-
tion procedure set up by Commission Decision 94/442/EC (
1) is fixed
by the Commission, it is necessary that the Member State be given anopportunity, if it so wishes, of availing itself of that procedure; whereas,should this occur, it is essential that the Commission studies the reportdrawn up by the Conciliation Body; whereas the period set for theprocedure will not have expired, in respect of all the eligible correc-tions, by the date of adoption of this clearance decision; whereas theclearance decision should not, however, be delayed further; whereas thecorresponding amounts have therefore been deducted from the expendi-ture declared by the Member States concerned in respect of the yearunder consideration and will be cleared later;
Whereas Article 8 of Regulation (EEC) No 729/70 provides that the
financial consequences arising from irregularities or negligence are notto be borne by the Community if they are the result of irregularities ornegligence attributable to administrative authorities or other bodies ofthe Member States; whereas some of those financial consequenceswhich cannot be borne by the Community budget should be includedwithin the scope of this Decision;
Whereas this Decision is without prejudice to any financial
consequences which may be determined in any subsequent clearance ofaccounts in respect of state aid or infringements for which the proced-ures initiated under Articles 93 and 169 of the Treaty are now beingimplemented or were terminated after 31 October 1998;
Whereas this Decision is without prejudice to any financial
consequences drawn by the Commission, during a subsequent accountsclearance procedure, from current investigations under way at the timeof this Decision, from irregularities within the meaning of Article 8 ofRegulation (EEC) No 729/70 or from judgments of the Court of Justicein cases pending on 31 October 1998 and relating to matters covered bythis Decision,
(1) OJ L 182, 16. 7. 1994, p. 45.
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▼B
HAS ADOPTED THIS DECISION:
Article 1
Member States’ accounts concerning expenditure financed by the
EAGGF Guarantee Section in respect of 1995 are hereby cleared asshown in the Annex.
Article 2
The amounts arising under point 3 of the Annex are to be booked as
part of the expenditure referred to in Article 4(1) of CommissionRegulation (EC) No 296/96 (
1) in respect of the second month after the
notification of this Decision.
Article 3
This Decision is addressed to the Member States.
(1) OJ L 39, 17. 2. 1996, p. 5.
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ANNEX
BELGIUM
EAGGF Guarantee Section expenditure
Financial year: 1995(BEF)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance63 014 113 747
(b) Expenditure declared during the preceding year but excluded from
that clearance44 488 205
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )63 058 601 952
(f) Expenditure disallowed −26 566 907
(g) Total expenditure recognised (e + f) 63 032 035 045
2.Expenditure charged
(a) Expenditure charged in respect of the present year 62 964 705 972
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance44 488 205
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )63 009 194 177
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)−22 840 868
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DENMARK
EAGGF Guarantee Section expenditure
Financial year: 1995(DKK)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance10 339 564 582,82
(b) Expenditure declared during the preceding year but excluded from
that clearance217 632 480,18
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )10 557 197 063,00
(f) Expenditure disallowed −1 699 735,48
(g) Total expenditure recognised (e + f) 10 555 497 327,52
2.Expenditure charged
(a) Expenditure charged in respect of the present year 10 339 456 956,37
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance217 632 480,18
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )10 557 089 436,55
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)1 592 109,03
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GERMANY
EAGGF Guarantee Section expenditure
Financial year: 1995(DEM)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance10 424 357 455,08
(b) Expenditure declared during the preceding year but excluded from
that clearance625 852 168,80
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )11 050 209 623,88
(f) Expenditure disallowed −43 107 126,89
(g) Total expenditure recognised (e + f) 11 007 102 496,99
2.Expenditure charged
(a) Expenditure charged in respect of the present year 10 420 913 174,43
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance625 852 168,80
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )11 046 765 343,23
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)39 662 846,24
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GREECE
EAGGF Guarantee Section expenditure
Financial year: 1995(GRD)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance760 186 802 122
(b) Expenditure declared during the preceding year but excluded from
that clearance14 056 031 234
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )774 242 833 356
(f) Expenditure disallowed −24 254 521 357
(g) Total expenditure recognised (e + f) 749 988 311 999
2.Expenditure charged
(a) Expenditure charged in respect of the present year 758 830 725 324
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance14 056 031 234
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )772 886 756 558
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)22 898 444 559
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SPAIN
EAGGF Guarantee Section expenditure
Financial year: 1995(ESP)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance796 712 097 136
(b) Expenditure declared during the preceding year but excluded from
that clearance102 176 374 897
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )898 888 472 033
(f) Expenditure disallowed −30 727 280 399
(g) Total expenditure recognised (e + f) 868 161 191 634
2.Expenditure charged
(a) Expenditure charged in respect of the present year 794 958 633 673
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance102 176 374 897
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )897 135 008 570
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)28 973 816 936
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FRANCE
EAGGF Guarantee Section expenditure
Financial year: 1995(FRF)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance54 783 913 042,92
(b) Expenditure declared during the preceding year but excluded from
that clearance3 070 415 234,71
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )57 854 328 277,63
(f) Expenditure disallowed −647 861 561,87
(g) Total expenditure recognised (e + f) 57 206 466 715,76
2.Expenditure charged
(a) Expenditure charged in respect of the present year 54 784 117 533,05
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance3 070 415 234,71
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )57 854 532 767,76
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)648 066 052,00
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IRELAND
EAGGF Guarantee Section expenditure
Financial year: 1995(IEP)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance1 156 831 177,57
(b) Expenditure declared during the preceding year but excluded from
that clearance3 344 334,65
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )1 160 175 512,22
(f) Expenditure disallowed −4 671 374,87
(g) Total expenditure recognised (e + f) 1 155 504 137,35
2.Expenditure charged
(a) Expenditure charged in respect of the present year 1 154 682 107,12
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance3 344 334,65
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )1 158 026 441,77
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)2 522 304,42
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ITALY
EAGGF Guarantee Section expenditure
Financial year: 1995(ITL)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance8 244 825 976 202
(b) Expenditure declared during the preceding year but excluded from
that clearance449 078 987 827
(c) Expenditure declared, excluded from the present clearance −78 000 933 120
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )8 615 904 030 909
(f) Expenditure disallowed −160 102 476 054
(g) Total expenditure recognised (e + f) 8 455 801 554 855
2.Expenditure charged
(a) Expenditure charged in respect of the present year 8 204 701 239 447
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance449 078 987 827
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−78 000 933 120
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )8 575 779 294 154
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)119 977 739 299
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LUXEMBOURG
EAGGF Guarantee Section expenditure
Financial year: 1995(LUF)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance549 333 438
(b) Expenditure declared during the preceding year but excluded from
that clearance13 226 892
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )562 560 330
(f) Expenditure disallowed 0
(g) Total expenditure recognised (e + f) 562 560 330
2.Expenditure charged
(a) Expenditure charged in respect of the present year 549 333 438
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance13 226 892
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )562 560 330
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)0
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NETHERLANDS
EAGGF Guarantee Section expenditure
Financial year: 1995(NLG)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance4 061 961 873,55
(b) Expenditure declared during the preceding year but excluded from
that clearance585 742,36
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )4 062 547 615,91
(f) Expenditure disallowed −41 774 201,32
(g) Total expenditure recognised (e + f) 4 020 773 414,59
2.Expenditure charged
(a) Expenditure charged in respect of the present year 4 063 560 064,79
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance585 742,36
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )4 064 145 807,15
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)43 372 392,56
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AUSTRIA
EAGGF Guarantee Section expenditure
Financial year: 1995(ATS)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance1 133 290 562,58
(b) Expenditure declared during the preceding year but excluded from
that clearance0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )1 133 290 562,58
(f) Expenditure disallowed 0,00
(g) Total expenditure recognised (e + f) 1 133 290 562,58
2.Expenditure charged
(a) Expenditure charged in respect of the present year 1 133 681 679,96
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,00
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )1 133 681 679,96
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)391 117,38
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PORTUGAL
EAGGF Guarantee Section expenditure
Financial year: 1995(PTE)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance137 094 083 127
(b) Expenditure declared during the preceding year but excluded from
that clearance7 014 592 645
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject toa clearance
decision0
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )144 108 675 772
(f) Expenditure disallowed −3 417 228 768
(g) Total expenditure recognised (e + f) 140 691 447 004
2.Expenditure charged
(a) Expenditure charged in respect of the present year 138 534 488 428
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance7 014 592 645
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0
(e) Expenditure charged toa later exercise 0
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )145 549 081 073
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)4 857 634 069
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FINLAND
EAGGF Guarantee Section expenditure
Financial year: 1995(FIM)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance351 662 740,66
(b) Expenditure declared during the preceding year but excluded from
that clearance0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )351 662 740,66
(f) Expenditure disallowed 0,00
(g) Total expenditure recognised (e + f) 351 662 740,66
2.Expenditure charged
(a) Expenditure charged in respect of the present year 351 432 090,58
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,00
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )351 432 090,58
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)−230 650,08
1999D0187 — EN — 08.02.1999 — 001.001 — 19
▼M1
SWEDEN
EAGGF Guarantee Section expenditure
Financial year: 1995(SEK)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance695 552 975,80
(b) Expenditure declared during the preceding year but excluded from
that clearance0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )695 552 975,80
(f) Expenditure disallowed 0,00
(g) Total expenditure recognised (e + f) 695 552 975,80
2.Expenditure charged
(a) Expenditure charged in respect of the present year 700 679 368,99
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,00
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise −5 126 393,19
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )695 552 975,80
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)0,00
1999D0187 — EN — 08.02.1999 — 001.001 — 20
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UNITED KINGDOM
EAGGF Guarantee Section expenditure
Financial year: 1995(GBP)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present
clearance2 392 925 303,57
(b) Expenditure declared during the preceding year but excluded from
that clearance90 772 775,92
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject toa clearance
decision0,00
(e) Expenditure declared, coming under the present clearance
( a+b+c+d )2 483 698 079,49
(f) Expenditure disallowed −33 099 652,54
(g) Total expenditure recognised (e + f) 2 450 598 426,95
2.Expenditure charged
(a) Expenditure charged in respect of the present year 2 386 464 923,14
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance90 772 775,92
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,00
(d) Expenditure charged in respect of the present year, which is already
subject toa clearance decisio n0,00
(e) Expenditure charged toa later exercise 0,00
(f) Total expenditure charged, coming under the present clearance
( a+b+c+d+e )2 477 237 699,06
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2f −1g)26 639 272,11