This document is meant purely as 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
No page date
"M1 Commission Decision 1999/596/EC of 28 July 1999 L 226 26 27.8.1999
"M2 Commission Decision 2000/197/EC of 1 March 2000 L 61 15 8.3.2000
"M3 Commission Decision 2000/448/EC of 5 July 2000 L 180 46 19.7.20001999D0187 — EN — 19.07.2000 — 003.001 — 1
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 the MemberStates, clears the accounts of the authorities and bodies referred 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 year began 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 Agricultural Guidance andGuarantee 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 expenditure incurred in each Member
State during the financial year in question recognised as chargeable to theGuarantee Section of the Fund; whereas Article 102 of the FinancialRegulation 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 may occur between the total expenditure booked to theaccounts for a financial year under Articles 100 and 101 and the totalexpenditure recognised by the Commission when clearing the accounts is to
be booked, under a single article, as additional expenditure or a reduction in
expenditure;
Whereas, under Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds
on exports to third countries and intervention to stabilise agricultural markets,respectively granted and undertaken according to Community rules within theframework of the common organisation of the agricultural markets, may be
financed; whereas the inspections carried out show that a part of the
expenditure declared by the Member States does not meet these conditionsand therefore must be disallowed; whereas the amounts declared by each of
the Member States concerned, those recognised as chargeable to the EAGGF
Guarantee Section and the difference between the two amounts and thedifference between the expenditure recognised as chargeable to the EAGGFGuarantee Section and that charged in respect of the year, are annexed to this
Decision;
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 certain arable crops, amountingrespectively to BEF 44 488 205, DKK 217 632 480,18, DEM625 580 204,80, GRD 704 353 447, ESP 53 526 391 438, FRF
3 032 760 954,71, IEP 1 399 246,84, ITL 171 798 906 560, LUF!B
(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. 1.1999D0187 — EN — 19.07.2000 — 003.001 — 2
13 226 892, NLG 201 888,89, PTE 6 586 838 460 and GBP 88 604 051,26
was not covered by the Decision for the clearance of the 1994 EAGGFaccounts, because final payments for oilseeds were not made until 1995 andthe results of EAGGF inquiries covered all spending in respect of the 1994
harvest and not only the advances paid during 1994; whereas the expenditure
declared by Italy for the olive oil in intervention storage amounting to ITL202 034 589 024, by Spain in respect of the consumption aid for olive oilamounting to ESP 42 574 312 665 and in respect of the ewe/goat premium
amounting to ESP 1 390 733 000 and for the improvement of the quality of
milk amounting to ESP 101 802 242 and by the United Kingdom (part only ofthe total expenditure) in respect of the public storage operations for beef
amounting to GBP 1 849 000, was also not covered by the Decision for the
clearance of the 1994 accounts; whereas, therefore, these amounts have beenadded back to the expenditure declared by the Member States for the 1995clearance exercise and will be currently cleared;
Whereas the expenditure declared by Belgium, Denmark, Germany, Greece,
Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Portugal and theUnited Kingdom as support for producers of certain arable crops, amountingrespectively to BEF 45 316 257, DKK 224 526 603,99, DEM
240 025 381,10, GRD 978 809 128, ESP 32 880 545 592, FRF
2 895 278 255,52, IEP 639 231,75, ITL 299 570 865 085, LUF 14 402 947,NLG 789 273,12, PTE 3 388 841 516 and GBP 84 710 673,60 is not covered
by this Decision because final payments for oilseeds were not made until 1996
and the results of EAGGF inquiries cover all spending in respect of the 1995harvest and not only the advances paid during 1995; whereas, therefore, theseamounts have been deducted from the expenditure declared by the Member
States for the current clearance exercise and will be cleared later;
Whereas the expenditure declared, by Germany in respect of the levying of
fees to finance the management of the arable crops scheme in Schleswig-Holstein amounting to DEM 271 964 for the 1994 EAGGF budget year and to
DEM 637 350 for the 1995 EAGGF budget year, and by Greece in respect of
the 3,6 % deduction on aid for forestry measures amounting to GRD93 542 717, is not covered by this Decision since further investigations are
still necessary; whereas, therefore, these amounts have been deducted from
the expenditure declared by these Member States for the current clearanceexercise and will be cleared later;
Whereas Commission Decision 89/255/EEC (
1) indicated, with a reserve,
financial corrections for Belgium amounting to BEF 14 080 665 concerning
the value of 974 tonnes of wheat flour sent as food aid under Regulation(EEC) No 93/82; whereas the Decision of the Brussels commercial tribunal of20 June 1997 rejected the case of the Belgian intervention agency against the
contractor and awarded damages of BEF 250 000 and costs of BEF 29 288;
whereas these payments should be covered by this Decision as they arechargeable to the Community budget;
Whereas corrections are necessary if the statutory time limits allowed for
payments to be made have elapsed; whereas these corrections for Germany,Spain and Ireland under various schemes amount to DEM 2 340 035,67, ESP3 362 203 596 and IEP 3 021 310,04 respectively; whereas the amounts
concerned have already been paid over to the Commission by deduction from
monthly advances; whereas certain of these Member States have availedthemselves of the conciliation procedure; whereas the Commission shouldreexamine these corrections once the conciliation reports are available;
whereas this Decision is, nevertheless, immediately applicable;
Whereas corrections are necessary in respect of recoveries which are long
outstanding; whereas these corrections for Portugal amount to PTE
76 346 800; whereas the Commission reserves the possibility to reexamine
the corrections made under this clearance of accounts if, following theoutcome of further enquiries or of legal proceedings, amounts are considerednot to be due or to be non-recoverable; whereas this Decision 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 a period of 24
months preceding its written communication of the results of its checks to the
Member States concerned; whereas the Commission has communicated theresults of certain checks to the Member States concerned between May andSeptember 1997; whereas financial consequences may arise from these
checks and that these consequences may affect expenditure declared in the!B
(1) OJ L 106, 18. 4. 1989, p. 37.1999D0187 — EN — 19.07.2000 — 003.001 — 3
financial year 1995; whereas, in relation to these checks, the Commission has
not yet communicated its conclusions on the evaluation of any expenditurewhich it may propose to exclude pursuant to Article 5(2)(c) to the MemberStates concerned; whereas this Decision does not prejudice the Commission’ s
right to exclude by subsequent Decision from Community financing
expenditure effected in the financial year 1995 for which it finds as a resultof the aforementioned checks that this expenditure was not in compliancewith Community rules;
Whereas, before a financial correction that is eligible for the conciliation
procedure set up by Commission Decision 94/442/EC (
1) is fixed by the
Commission, it is necessary that the Member State be given an opportunity, ifit so wishes, of availing itself of that procedure; whereas, should this occur, itis essential that the Commission studies the report drawn up by the
Conciliation Body; whereas the period set for the procedure will not have
expired, in respect of all the eligible corrections, by the date of adoption ofthis clearance decision; whereas the clearance decision should not, however,be delayed further; whereas the corresponding amounts have therefore been
deducted from the expenditure declared by the Member States concerned in
respect of the year under 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 not to be borne bythe Community if they are the result of irregularities or negligence
attributable to administrative authorities or other bodies of the Member
States; whereas some of those financial consequences which cannot be borneby the Community budget should be included within the scope of thisDecision;
Whereas this Decision is without prejudice to any financial consequences
which may be determined in any subsequent clearance of accounts in respect
of state aid or infringements for which the procedures initiated under Articles
93 and 169 of the Treaty are now being implemented or were terminated after31 October 1998;
Whereas this Decision is without prejudice to any financial consequences
drawn by the Commission, during a subsequent accounts clearance procedure,from current investigations under way at the time of this Decision, from
irregularities within the meaning of Article 8 of Regulation (EEC) No 729/70
or from judgments of the Court of Justice in cases pending on 31 October1998 and relating to matters covered by this Decision,
HAS ADOPTED THIS DECISION:
Article 1
Member States’ accounts concerning expenditure financed by the EAGGF
Guarantee Section in respect of 1995 are hereby cleared as shown in theAnnex.
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 Commission Regulation (EC) No
296/96 (
2) in respect of the second month after the notification of this
Decision.
Article 3
This Decision is addressed to the Member States.!B
(1) OJ L 182, 16. 7. 1994, p. 45.
(2) OJ L 39, 17. 2. 1996, p. 5.1999D0187 — EN — 19.07.2000 — 003.001 — 4
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 clearance 63 014 113 747
(b) Expenditure declared during the preceding year but excluded from that clearance 44 488 205(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0
(e) Expenditure declared, coming under the present clearance (a + b + c + d) 63 058 601 952(f) Expenditure disallowed − 77 330 734
(g) Total expenditure recognised (e + f) 62 981 271 218
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 clearance 44 488 205
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0
(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a later financial year 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) 27 922 959!
M1
!M31999D0187 — EN — 19.07.2000 — 003.001 — 5
DENMARK
EAGGF Guarantee Section expenditure
Financial year: 1995(DKK)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 10 339 564 582,82(b) Expenditure declared during the preceding year but excluded from that clearance 217 632 480,18
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 217 632 480,18
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 6
GERMANY
EAGGF Guarantee Section expenditure
Financial year: 1995DEM
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 10 424 357 455,08(b) Expenditure declared during the preceding year but excluded from that clearance 625 852 168,80
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(e) Expenditure declared, coming under the present clearance (a + b + c + d) 11 050 209 623,88
(f) Expenditure disallowed − 42 621 660,21
(g) Total expenditure recognised (e + f) 11 007 587 963,67
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 clearance 625 852 168,80
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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) 39 177 379,56!
M21999D0187 — EN — 19.07.2000 — 003.001 — 7
GREECE
EAGGF Guarantee Section expenditure
Financial year: 1995(GRD)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 760 186 802 122(b) Expenditure declared during the preceding year but excluded from that clearance 14 056 031 234
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0(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 clearance 14 056 031 234
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 8
SPAIN
EAGGF Guarantee Section expenditure
Financial year: 1995(ESP)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 796 712 097 136(b) Expenditure declared during the preceding year but excluded from that clearance 102 176 374 897
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0(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 clearance 102 176 374 897
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 9
FRANCE
EAGGF Guarantee Section expenditure
Financial year: 1995(FRF)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 54 783 913 042,92(b) Expenditure declared during the preceding year but excluded from that clearance 3 070 415 234,71
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 3 070 415 234,71
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 10
IRELAND
EAGGF Guarantee Section expenditure
Financial year: 1995(IEP)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 1 156 831 177,57(b) Expenditure declared during the preceding year but excluded from that clearance 3 344 334,65
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 3 344 334,65
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 11
ITAL Y
EAGGF Guarantee Section expenditure
Financial year: 1995ITL
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 8 244 825 976 202(b) Expenditure declared during the preceding year but excluded from that clearance 449 078 987 827
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0(e) Expenditure declared, coming under the present clearance (a + b + c + d) 8 693 904 964 029
(f) Expenditure disallowed − 235 094 232 639
(g) Total expenditure recognised (e + f) 8 458 810 731 390
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 clearance 449 078 987 827
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a later exercise 0(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e) 8 653 780 227 274
3.Expenditure chargeable to or payable to the Member State following clearance of the
accounts (2f – 1g) 194 969 495 884!
M21999D0187 — EN — 19.07.2000 — 003.001 — 12
LUXEMBOURG
EAGGF Guarantee Section expenditure
Financial year: 1995(LUF)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 549 333 438(b) Expenditure declared during the preceding year but excluded from that clearance 13 226 892
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0(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 clearance 13 226 892
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 13
NETHERLANDS
EAGGF Guarantee Section expenditure
Financial year: 1995(NLG)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 4 061 961 873,55(b) Expenditure declared during the preceding year but excluded from that clearance 585 742,36
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 585 742,36
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 14
AUSTRIA
EAGGF Guarantee Section expenditure
Financial year: 1995(ATS)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 1 133 290 562,58(b) Expenditure declared during the preceding year but excluded from that clearance 0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 0,00
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 15
PORTUGAL
EAGGF Guarantee Section expenditure
Financial year: 1995(PTE)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 137 094 083 127(b) Expenditure declared during the preceding year but excluded from that clearance 7 014 592 645
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, which is already subject to a clearance decision 0(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 clearance 7 014 592 645
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 16
FINLAND
EAGGF Guarantee Section expenditure
Financial year: 1995(FIM)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 351 662 740,66(b) Expenditure declared during the preceding year but excluded from that clearance 0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 0,00
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
M11999D0187 — EN — 19.07.2000 — 003.001 — 17
SWEDEN
EAGGF Guarantee Section expenditure
Financial year: 1995(SEK)
1.Expenditure recognised
(a) Expenditure declared by the Member State in respect of the present clearance 695 552 975,80(b) Expenditure declared during the preceding year but excluded from that clearance 0,00
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 0,00
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
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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 clearance 2 392 925 303,57(b) Expenditure declared during the preceding year but excluded from that clearance 90 772 775,92
(c) Expenditure declared, excluded from the present clearance 0,00
(d) Expenditure declared, which is already subject to a clearance decision 0,00(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 clearance 90 772 775,92
(c) Expenditure charged in respect of the present year, but excluded from the present clearance 0,00(d) Expenditure charged in respect of the present year, which is already subject to a clearance
decision 0,00
(e) Expenditure charged to a 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!
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