2011R0909 — EN — 17.09.2011 — 000.001

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents





Corrected by:









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COMMISSION IMPLEMENTING REGULATION (EU) No 909/2011

of 8 September 2011

laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes







THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( 1 ), and in particular Article 42 thereof, Whereas: (1) Article 8(1) of Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD ( 2 ) provides that the form and content of the accounting information referred to in Article 7(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be established. (2) The form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD) as well as for monitoring and forecasting purposes are presently laid down in Commission Regulation (EU) No 825/2010 ( 3 ). (3) The Annexes to Regulation (EU) No 825/2010 cannot be used for their intended purposes in the financial year 2012. Regulation (EU) No 825/2010 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year. (4) The measures provided for in this Regulation are in accordance with the opinion of the Agricultural Funds Committee, Whereas: HAS ADOPTED THIS REGULATION:







Article 1

The form and content of the accounting information referred to in Article 7(1)(c) of Regulation (EC) No 885/2006 and the way it is to be forwarded to the Commission shall be as set out in Annexes I (X Table), II (Technical specifications for the transfer of computer files to the EAGF and EAFRD), III (Aide-mémoire) and IV (Structure of EAFRD budget codes (F109) to this Regulation.

Article 2

Regulation (EU) No 825/2010 is repealed with effect from 16 October 2011.

Article 3

This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.

It shall apply from 16 October 2011.

This Regulation shall be binding in its entirety and directly applicable in all Member States.









ANNEX I

X-TABLE

FINANCIAL YEAR 2012







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05020101 05020101 1000 X X X X X X X X X X X X X X X X X X 05020101 05020101 1001 X X X X X X X X X X X X X X X X X X 05020101 05020101 1003 X X X X X X X X X X X X X X X X X X 05020102 05020102 1011 05020102 05020102 1012 05020102 05020102 1013 05020102 05020102 1014 05020103 05020103 1021 X X X X X X X X X X X X X X X X X X 05020103 05020103 1022 X X X X X X X X X X X X X X X X X X X X X X 05020199 05020199 1090 X X X X X X X X X X X X X X X 05020201 05020201 1850 X X X X X X X X X X X X X X X X X X 05020202 05020202 1851 05020202 05020202 1852 05020202 05020202 1853 05020202 05020202 1854 05020299 05020299 0000 X X X X X X X X X X X X X X X X 05020299 05020299 1890 X X X X X X X X X X X X X X X 05020300 05020300 3010 X X X X X X X X X X X X X X X X X X 05020300 05020300 3011 X X X X X X X X X X X X X X X X X X 05020300 05020300 3012 X X X X X X X X X X X X X X X X X X 05020300 05020300 3013 X X X X X X X X X X X X X X X X X X 05020300 05020300 3014 X X X X X X X X X X X X X X X X X X 05020300 05020300 3000 X X X X X X X X X X X X X X X X X X 05020401 05020401 3100 X X X X X X X X X X X X X X X X 05020499 05020499 0000 X X X X X X X X X X X X X X X 05020499 05020499 3110 X X X X X X X X X X X X X X X X X X 05020499 05020499 3112 X X X X X X X X X X X X X X X X X X 05020499 05020499 3113 X X X X X X X X X X X X X X X X X X 05020499 05020499 3119 X X X X X X X X X X X X X X X X X X 05020501 05020501 1100 X X X X X X X X X X X X X X X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05020101 05020101 1000 X X X X X X X X X X X X X X X X X 05020101 05020101 1001 X X X X X X X X X X X X X X X X X 05020101 05020101 1003 X X X X X X X X X X X X X X X X X 05020102 05020102 1011 05020102 05020102 1012 05020102 05020102 1013 05020102 05020102 1014 05020103 05020103 1021 X 05020103 05020103 1022 X X 05020199 05020199 1090 05020201 05020201 1850 X X X X X X X X X X X X X X X X X 05020202 05020202 1851 05020202 05020202 1852 05020202 05020202 1853 05020202 05020202 1854 05020299 05020299 0000 05020299 05020299 1890 05020300 05020300 3010 X X X X X X X X X X X X X X X X X 05020300 05020300 3011 X X X X X X X X X X X X X X X X X 05020300 05020300 3012 X X X X X X X X X X X X X X X X X 05020300 05020300 3013 X X X X X X X X X X X X X X X X X 05020300 05020300 3014 X X X X X X X X X X X X X X X X X 05020300 05020300 3000 X X X X X X X X X X X X X X X X X 05020401 05020401 3100 X 05020499 05020499 0000 05020499 05020499 3110 X X X X X X X X X X X X X X X X X 05020499 05020499 3112 X X X X X X X X X X X X X X X X X 05020499 05020499 3113 X X X X X X X X X X X X X X X X X 05020499 05020499 3119 X X X X X X X X X X X X X X X X X 05020501 05020501 1100 X X X X X X X X X X X X X X X X X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05020503 05020503 1112 X X X X X X X X X X X X X X X X X X X X X X X 05020508 05020508 0000 05020599 05020599 0000 X X X X X X X X X X X X X X X X X X 05020599 05020599 1113 X X X X X X X X X X X X X X X X X X 05020599 05020599 1119 X X X X X X X X X X X X X X X X X X 05020603 05020603 1239 X X X X X X X X X X X X X X X X X X X X 05020605 05020605 1211 X X X X X X X X X X X X X X X X X X X X X X X 05020699 05020699 0000 X X X X X X X X X X X X X 05020699 05020699 1210 X X X X X X X X X X X X X X X X X X 05020699 05020699 1240 X X X X X X X X X X X X X X X X X X X 05020701 05020701 1401 X X X X X X X X X X X X X X X X X X X X X 05020701 05020701 1403 X X X X X X X X X X X X X X X X X X X X X 05020701 05020701 1409 X X X X X X X X X X X X X X X X X X X X 05020702 05020702 1410 X X X X X X X X X X X X X X X X X X X X 05020703 05020703 0000 X X X X X X X X X X X X X X X X X X X X X 05020801 05020801 1500 X X X X X X X X X X X X X X X X X X 05020801 05020801 1510 X X X X X X X X X X X X X X X X X X 05020803 05020803 0000 X X X X X X X X X X X X X X X X X X X X X 05020803 05020803 1502 X X X X X X X X X X X X X X X X X X X X X 05020809 05020809 1515 X X X X X X X X X X X X X X X X X X X X X X X X 05020811 05020811 0000 X X X X X X X X X X X X X X X X X X X X 05020811 05020811 1509 X X X X X X X X X X X X X X X X X X X 05020812 05020812 0000 X X X X X X X X X X X X X X X X X X X X 05020899 05020899 0000 X X X X X X X X X X X X X 05020899 05020899 1501 X X X X X X X X X X X X X X X X X X X X X X X 05020899 05020899 1511 X X X X X X X X X X X X X X X X X X X X X X X X 05020899 05020899 1512 X X X X X X X X X X X X X X X X X X X X X X X X 05020899 05020899 1513 X X X X X X X X X X X X X X X X X X X X X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05020503 05020503 1112 X X 05020508 05020508 0000 05020599 05020599 0000 X X 05020599 05020599 1113 X X 05020599 05020599 1119 X X 05020603 05020603 1239 X 05020605 05020605 1211 X X X X X 05020699 05020699 0000 05020699 05020699 1210 X X X X X X X X X X X X X X X X X 05020699 05020699 1240 X X X 05020701 05020701 1401 05020701 05020701 1403 05020701 05020701 1409 05020702 05020702 1410 X 05020703 05020703 0000 X X 05020801 05020801 1500 X X X X X X X X X X X X X X X X X 05020801 05020801 1510 X X X X X X X X X X X X X X X X X 05020803 05020803 0000 05020803 05020803 1502 05020809 05020809 1515 X 05020811 05020811 0000 05020811 05020811 1509 05020812 05020812 0000 X X 05020899 05020899 0000 05020899 05020899 1501 X 05020899 05020899 1511 X 05020899 05020899 1512 X 05020899 05020899 1513 X X X X X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05020899 05020899 3140 X X X X X X X X X X X X X X X X X X X X X X X 05020904 05020904 1620 05020904 05020904 1621 05020904 05020904 1622 05020904 05020904 1623 05020904 05020904 1625 X X X X X X X X X X X X X X X X X X X X 05020908 05020908 0000 X X X A A A X X X X X X X X X X X X X X X X X X X 05020909 05020909 0000 X X X A A A X X X X X X X X X X X X X X X X X X 05020999 05020901 1600 X X X X X X X X X X X X X X X X X X 05020999 05020902 1610 X X X X X X X X X X X X X X X X X X X X X 05020999 05020903 1611 X X X X X X X X X X X X X X X X X X X X X 05020999 05020903 1612 X X X X X X X X X X X X X X X X X X X X X 05020999 05020905 1630 X X X X X X X X X X X X X X X X X X X X 05020999 05020906 1640 X X X X X X X X X X X X X X X X X X X X 05020999 05020907 1650 X X X X X X X X X X X X X X X X X X X X 05020999 05020999 1690 X X X X X X X X X X X X X 05021001 05021001 3800 X X X X X X X X X X X X X 05021001 05021001 3801 X X X X X X X X X X X X X 05021099 05021099 0000 X X X X X X X X X X X X X 05021101 05021101 1300 X X X X X X X X X X X X X X X X X X X X X 05021103 05021103 0000 X X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 0000 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3200 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3201 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3210 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3211 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3220 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3221 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3230 X X X X X X X X X X X X X X X X X X X X X 05021104 05021104 3231 X X X X X X X X X X X X X X X X X X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05020899 05020899 3140 05020904 05020904 1620 05020904 05020904 1621 05020904 05020904 1622 05020904 05020904 1623 05020904 05020904 1625 X X 05020908 05020908 0000 X X X X X X X X X X X 05020909 05020909 0000 X X X X X X X X 05020999 05020901 1600 X X X X X X X X X X X X X X X X X 05020999 05020902 1610 X X 05020999 05020903 1611 X X X 05020999 05020903 1612 X X X 05020999 05020905 1630 X X X X X X X X X 05020999 05020906 1640 X X X X X X X X X 05020999 05020907 1650 X X X X X 05020999 05020999 1690 05021001 05021001 3800 X 05021001 05021001 3801 X 05021099 05021099 0000 05021101 05021101 1300 X X X X X 05021103 05021103 0000 X 05021104 05021104 0000 X X 05021104 05021104 3200 X X 05021104 05021104 3201 X X 05021104 05021104 3210 X X 05021104 05021104 3211 X X 05021104 05021104 3220 X X 05021104 05021104 3221 X X 05021104 05021104 3230 X X 05021104 05021104 3231 X X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05021105 05021105 1751 X X X X X X X X X X X X X X X X X X X X X 05021199 05021199 0000 X X X X X X X X X X X X X X X 05021199 05021199 1710 X X X X X X X X X X X X X X X X X X X 05021201 05021201 2000 X X X X X X X X X X X X X X X X X X 05021201 05021201 2001 X X X X X X X X X X X X X X X X X X 05021201 05021201 2002 X X X X X X X X X X X X X X X X X X 05021201 05021201 2003 X X X X X X X X X X X X X X X X X X 05021202 05021202 2011 05021202 05021202 2012 05021202 05021202 2013 05021202 05021202 2014 05021203 05021203 2020 X X X X X X X X X X X X X X X X X X X X 05021203 05021203 2024 X X X X X X X X X X X X X X X X X X X X 05021204 05021204 2030 X X X X X X X X X X X X X X X X 05021204 05021204 2031 05021204 05021204 2032 05021204 05021204 2033 05021204 05021204 2034 05021205 05021205 2040 X X X X X X X X X X X X X X X X X X X 05021206 05021206 2050 X X X X X X X X X X X X X X X X X 05021208 05021208 3120 X X X X X X X X X X X X X X X X X X X X 05021299 05021299 0000 05021299 05021299 2099 X X X X X X X X X X X X X 05021301 05021301 2100 X X X X X X X X X X X X X X X X X X 05021302 05021302 2110 X X X X X X X X X X X X X X X X X X X X 05021303 05021303 2126 X X X X X X X X X X X X X X X X X X 05021304 05021304 2101 X X X X X X X X X X X X X X X X X X 05021399 05021399 2129 X X X X X X X X X X X X X X X 05021399 05021399 2190 X X X X X X X X X X X X X X X 05021401 05021401 2210 X X X X X X X X X X X X X X X X X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05021105 05021105 1751 X X X X 05021199 05021199 0000 05021199 05021199 1710 X X X X X X 05021201 05021201 2000 X X X X X X X X X X X X X X X X X 05021201 05021201 2001 X X X X X X X X X X X X X X X X X 05021201 05021201 2002 X X X X X X X X X X X X X X X X X 05021201 05021201 2003 X X X X X X X X X X X X X X X X X 05021202 05021202 2011 05021202 05021202 2012 05021202 05021202 2013 05021202 05021202 2014 05021203 05021203 2020 X X 05021203 05021203 2024 X X 05021204 05021204 2030 X 05021204 05021204 2031 05021204 05021204 2032 05021204 05021204 2033 05021204 05021204 2034 05021205 05021205 2040 X X 05021206 05021206 2050 X 05021208 05021208 3120 X X 05021299 05021299 0000 05021299 05021299 2099 05021301 05021301 2100 X X X X X X X X X X X X X X X X X 05021302 05021302 2110 X 05021303 05021303 2126 X X 05021304 05021304 2101 X X X X X X X X X X X X X X X X X 05021399 05021399 2129 05021399 05021399 2190 05021401 05021401 2210 X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05021499 05021499 2290 X X X X X X X X X X X X X X X 05021501 05021501 2300 X X X X X X X X X X X X X X X X X X 05021502 05021502 2301 X X X X X X X X X X X X X X X X X X X X 05021503 05021503 2302 X X X X X X X X X X X X X X X X X 05021504 05021504 2310 X X X X X X X X X X X X X X X X X X 05021505 05021505 2311 X X X X X X X X X X X X X X X X X X 05021506 05021506 2320 X X X X X X X X X X X X X X X 05021507 05021507 X X X X X X X X X X X X X X X 05021599 05021599 2390 X X X X X X X X X X X X X 05021601 05021601 0000 X X X X X X X X X X X X X X X X X X X X X X 05021602 05021602 05030101 05030101 0000 X X X X X X X X X X X X X X X X X X X X X 05030102 05030102 0000 X X X X X X X X X X X X X X X X X X X X X 05030103 05030103 0000 X X X X X X X X X X X X X X X X X X X X X 05030104 05030104 0000 X X X X X X X X X X X X X X X X X X X X X X X X 05030105 05030105 0000 X X X X X X X X X X X X X X X X X X X X X X 05030199 05030199 X X X X X X X X X X X X X X X X X X X X X X X X 05030201 05030201 0000 X X X X X X X X X X X X X X X X X X X X 05030201 05030201 1060 X X X X X X X X X X X X X X X X X X X X 05030201 05030201 1062 X X X X X X X X X X X X X X X X X X X 05030204 05030204 0000 X X X X X X X X X X X X X X X X X X X X 05030205 05030205 1800 X X X X X X X X X X X X X X X X X X X X X X X X X 05030206 05030206 2120 X X X X X X X X X X X X X X X X X X X X X 05030207 05030207 2121 X X X X X X X X X X X X X X X X X X X X X 05030208 05030208 2122 X X X X X X X X X X X X X X X X X X X X X 05030209 05030209 2124 X X X X X X X X X X X X X X X X X X X X X 05030210 05030210 2124 X X X X X X X X X X X X X X X X X X X X X 05030213 05030213 2220 X X X X X X X X X X X X X X X X X X X X X 05030214 05030214 2221 X X X X X X X X X X X X X X X X X X X X X 05030218 05030218 0000 X X X X X X X X X X X X X X X X X X D X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05021499 05021499 2290 05021501 05021501 2300 X X X X X X X X X X X X X X X X X 05021502 05021502 2301 X 05021503 05021503 2302 05021504 05021504 2310 X X X X X X X X X X X X X X X X X 05021505 05021505 2311 X X X X X X X X X X X X X X X X X 05021506 05021506 2320 05021507 05021507 05021599 05021599 2390 05021601 05021601 0000 X X X X X 05021602 05021602 05030101 05030101 0000 X X X X X X X X X X X X X X X X 05030102 05030102 0000 X X X X X X 05030103 05030103 0000 X X X X 05030104 05030104 0000 X X X X X X X 05030105 05030105 0000 X X X X 05030199 05030199 X X X X X X X 05030201 05030201 0000 X X X X X X 05030201 05030201 1060 X X X X X X 05030201 05030201 1062 X X X X X X 05030204 05030204 0000 X X X X X X X 05030205 05030205 1800 X X X X X X X 05030206 05030206 2120 X X X X 05030207 05030207 2121 05030208 05030208 2122 X X X X 05030209 05030209 2124 X X X X 05030210 05030210 2124 X X X X 05030213 05030213 2220 X X X X 05030214 05030214 2221 05030218 05030218 0000 X X X X X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05030219 05030219 1858 X X X X X X X X X X X X X X X X X X X X 05030221 05030221 1210 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 05030222 05030222 1710 X X X X X X X X X X X X X X X X X X X X X X X X X X X 05030223 05030223 1810 X X X X X X X X X X X X X X X X X X X X X X X X 05030224 05030224 0000 X X X X X X X X X X X X X X X X X X X X 05030225 05030225 0000 X X X X X X X X X X X X X X X X X X X X 05030226 05030226 0000 X X X X X X X X X X X X X X X X X X X X 05030227 05030227 0000 X X X X X X X X X X X X X X X X X X X X 05030228 05030228 1420 X X X X X X X X X X X X X X X X X X X X X X X X 05030236 05030236 0000 X X X X X X X X X X X X X X X X X X X X 05030239 05030239 0000 X X X X X X X X X X X X X X X X X X X X X X 05030240 05030240 0000 X X X X X X X X X X X X X X X X X X X X X X X X X X X X 05030241 05030241 0000 X X X X X X X X X X X X X X X X X X X X X X X X X 05030242 05030242 0000 X X X X X X X X X X X X X X X X X X X X X X X X X 05030243 05030243 0000 X X X X X X X X X X X X X X X X X X X X X X 05030244 05030244 0000 X X X X X X X X X X X X X X X X X X X X X X 05030250 05030250 0000 X X X X X X X X X X X X X X X X X X X X X 05030250 05030250 3201 X X X X X X X X X X X X X X X X X X X X X X X X X 05030250 05030250 3211 X X X X X X X X X X X X X X X X X X X X X 05030250 05030250 3221 X X X X X X X X X X X X X X X X X X X X X 05030251 05030251 0000 X X X X X X X X X X X X X X X X X X X X 05030252 05030252 0000 X X X X X X X X X X X X X X X X X X X X X 05030252 05030252 3231 X X X X X X X X X X X X X X X X X X X X X 05030299 05030299 0000 X X X X X X X X X X X X X X X X X X X X X X 05030299 05030299 1310 X X X X X X X X X X X X X X X X X X X X 05030299 05030299 1508 X X X X X X X X X X X X X X X X X X X X X X X X X 05030299 05030299 1513 X X X X X X X X X X X X X X X X X X X X X X X X 05030299 05030299 2125 X X X X X X X X X X X X X X X X X X X X 05030299 05030299 2128 X X X X X X X X X X X X X X X X X X X X X







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05030219 05030219 1858 X X X X X X X 05030221 05030221 1210 X X X X X X X 05030222 05030222 1710 X X X X X X X 05030223 05030223 1810 X X X X X 05030224 05030224 0000 X X X X X X X 05030225 05030225 0000 X X X X X X X 05030226 05030226 0000 X X X X X X X 05030227 05030227 0000 X X X X X X X 05030228 05030228 1420 X 05030236 05030236 0000 X X X X 05030239 05030239 0000 X X X X 05030240 05030240 0000 X X X X X X X 05030241 05030241 0000 X X X X X X X 05030242 05030242 0000 X X X X X X X 05030243 05030243 0000 X X X X X X X 05030244 05030244 0000 X X X X 05030250 05030250 0000 X X X X 05030250 05030250 3201 X X X X 05030250 05030250 3211 X X X X 05030250 05030250 3221 X X X X 05030251 05030251 0000 X X X X X X 05030252 05030252 0000 X X X X 05030252 05030252 3231 X X X X 05030299 05030299 0000 X X X X X X X 05030299 05030299 1310 X X X X X X X 05030299 05030299 1508 X 05030299 05030299 1513 X 05030299 05030299 2125 X X X X 05030299 05030299 2128 X X X X







2012 2011 A↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F220 F221 F222B F222C F300 F300B F301 F304 F305 F306 F307 F402 F500 F502 F503 F508A 05030299 05030299 2222 X X X X X X X X X X X X X X X X X X X X X 05030299 05030299 3900 X X X X X X X X X X X X X X X X 05030299 05030299 3910 X X X X X X X X X X X X X X X X X X X X X 05030300 05030300 0000 X X X X X X X X X X X X X X X X 05040114 05040114 0000 X X X X X X X X X X X X X X X X X X X 05040400 05040400 0000 D D D D D D D D D D D D D D D D D D D D D D D D D D 05040501 05040501 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X 05070106 05070106 0000 05070106 05070106 3701 05070107 05070107 05070200 05070200 67010000 67010000 0000 67020000 67020000 0000 X X X X X X X X X X X X 67030000 67030000 2071 X X X X X X X X X X X X X X 68010000 6801 X X X X X X X X X X X X 68020000 68020000 0000 X X X X X X X X X X X X 68030000 6803 0000







2012 2011 A↓ F508B F509A F510 F511 F531 F532 F533 F600 F601 F602 F603 F700 F702 F703 F703A F703B F703C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B 05030299 05030299 2222 X X X X 05030299 05030299 3900 05030299 05030299 3910 X X X X X X 05030300 05030300 0000 05040114 05040114 0000 X X X X X 05040400 05040400 0000 D D D D D D 05040501 05040501 X X X X X X 05070106 05070106 0000 05070106 05070106 3701 05070107 05070107 05070200 05070200 67010000 67010000 0000 67020000 67020000 0000 67030000 67030000 2071 X X 68010000 6801 68020000 68020000 0000 68030000 6803 0000









ANNEX II

Technical specifications for the transfer of computer files to the EAGF and EAFRD from 16 October 2011

INTRODUCTION

These technical specifications apply in respect of the financial year 2011, which commenced on 16 October 2010.

1. Transfer Medium

The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS. The Commission will only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCA web-site of the agricultural funds.

2. Computer file structure

2.1. The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists.

2.2. The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Make sure that no double counting occurs ( 4 ).

2.3. All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed.

2.4. The computer files must have the following characteristics: (1) the first record in the file (header row) contains the file description. The field names comprise an ‘F’ followed by the field number used in Annex I (the ‘X-table’). Only field names existing in this Annex are allowed; (2) the following records in the file are data (data rows), in the order indicated by the first record describing the file structure; (3) the fields are separated by a semicolon (‘;’). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (‘;;’) within the record, or as a single semicolon (‘;’) at the end of the record; (4) records vary in length. Each record ends with a code ‘CR LF’ or ‘Carriage Return – Line Feed’ (in hexadecimal: ‘0D 0A’). The header row never ends on a ‘;’. Data rows only end on a ‘;’ if the last field is empty; (5) the file is in ASCII coding according to following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted:



Code Member State ISO 8859-1 BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GB ISO 8859-2 CZ, HU, PL, RO, SI and SK ISO 8859-3 MT ISO 8859-5 BG ISO 8859-7 GR and CY ISO 8859-13 EE, LV and LT (6) numeric fields: (a) decimal separator: ‘.’; (b) the symbol (‘+’ or ‘–’) appears on the far left, followed immediately by the figures. For positive numbers, the ‘+’ sign is optional; (c) fixed number of decimals (the details are set out in the Annex III hereto); (d) no spaces between digits. No spaces or other signs between thousands; (7) date field: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits); (8) budget code (field F109) required format without spaces: ‘999999999999999’ (where ‘9’ stands for any figure between 0 and 9); (9) quotation marks (‘’) are not allowed at the beginning or at the end of the records. The semicolon field separator ‘;’ must not be used in data in text format; (10) all fields: no spaces at the beginning or end of a field; (11) files satisfying these rules will look like the following (example for financial year 2004): F100;F101;F106;F107;F108;F109 BE01;154678;+152.50;EUR;20030715;050201011000001 BE01;024578;-1000.00;EUR;20030905;050208031502002 BE01;154985;9999.20;EUR;20030101;050205011100001 BE01;100078;+152.75;EUR;20030331;050208091515002 BE01;215452;+0.50;EUR;20030615;050201011000002 (Please note +0.50 and not +.50) BE01;123456;21550.15;EUR;20030101;050805013810001 etc. (other data rows with the fields in the same order).

2.5. Data files with the characteristics as described under 2.4 shall be sent with consignment type ‘X-TABLE-DATA’ (see ‘eDAMIS client’).

2.6. The computer program for checking the format of computer files before sending them to the Commission (WinCheckCsv) is included in the data transfer program (eDAMIS client). The paying agencies are invited to download the check program from CIRCA separately for offline validation purposes.

3. Annual declaration

3.1. The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file should contain the total amounts by paying agency together with the budget and currency codes, for both EAGF and EAFRD measures ( 5 ).

3.2. The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order): F100 : paying agency code F109 : budget code F106 : amount expressed in the currency code F107 F107 : currency code.

3.3. Files satisfying the rules will look like the following (example for financial year 2007): F100;F109;F106;F107 BE01;050205011100014;218483644.90;EUR BE01;050212012003012;29721588.82;EUR BE01;050212012000022;26099931.75;EUR BE01;050208031502013;20778423.44;EUR BE01;050212052040001;16403776.45;EUR BE01;050405011132001;8123456.45;EUR etc ( 6 ).

3.4. Annual declaration files shall be sent through STATEL/eDAMIS with consignment type ‘ANNUAL-DECLARATION’.

4. Explanation of differences

4.1. In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State should send either one ‘difference-explanation’ file for all paying agencies or separate ‘difference-explanation’ files for each paying agency. Such file(s) should explain, through standard codes, the difference by budget code between the annual declaration and monthly declaration (T104) or between annual declaration and quarterly declaration (SFC2007) or between annual declaration and the sum of the records (Σ F106) of the X-table data.

4.2. The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order): F100 : paying agency code F109 : budget code Exco : explanation-reconciliation code F106 : amount of the explained difference in EURO.

4.3. The explanation-reconciliation code must be expressed only once per budget code (F109) by a three-character code corresponding to the following code list:



Code EAGF (A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)] A01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the annual declaration) A02 Rounding error A03 Misposting error (data input on wrong budget code) A04 Cut-off error (amount in annual declaration but not reported in T104) A05 Cut-off error (amount in T104 but not declared in annual declaration) A06 Payment error (payment pending in the bank) A07 Late payment correction A08 Ceiling error (correction because expenditure passed ceiling) A09 Off-set of irrecoverable amount A10 Off-set of irrecoverable amount (50/50 rule) A11 Correction due to recovery of outstanding debts A12 Correction due to double entry of expenditure A13 Reallocation of expenditure by Fund (national or community) A20 Conformity corrections A21 Adjustments on entitlements A22 Modulation not declared A23 Exchange rate corrections A90 Public storage (eFAUDIT 13th period) A99 Other error Code EAFRD (B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)] B01 Administrative error (outstanding amounts actually recovered but not yet deducted in the quarterly declarations during the reference period and credited to the EAFRD via the annual declaration) B02 Rounding error B03 Misposting error (data input on wrong budget code) B04 Cut-off error (amount in annual declaration but not reported in quarterly declaration) B05 Cut-off error (amount in quarterly declaration but not declared in annual declaration) B06 Payment error (payment pending in the bank) B11 Correction due to recovery of outstanding debts B12 Correction due to double entry of expenditure B13 Reallocation of expenditure by Fund (national or community) B14 Co-financing rate error (amount with wrong co-financing rate in annual declaration) B15 Co-financing rate error (amount with wrong co-financing rate in quarterly declaration) B16 Difference due to co-financing rate in quarterly declaration B23 Exchange rate corrections B99 Other error Code X-table (C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)] C01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the annual declaration) C02 Rounding error C03 Misposting error (data input on wrong budget code) C04 Cut-off error (amount in annual declaration but not reported in X-table) C05 Cut-off error (amount in X-table but not declared in annual declaration) C06 Payment error (payment pending in the bank) C07 Late payment correction in AD C08 Ceiling error (correction in AD because expenditure passed ceiling) C09 Off-set of irrecoverable amount C10 Off-set of irrecoverable amount (50/50 rule) C11 Correction due to recovery of outstanding debts C12 Correction due to double entry of expenditure C13 Reallocation of expenditure by Fund (national or community) C14 EAFRD: Co-financing rate error (amount with wrong co-financing rate in annual declaration) C15 EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table) C20 Conformity corrections C21 Adjustments on entitlements C22 Modulation not declared C23 Exchange rate corrections C24 EAGF – 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9) C25 EAGF – 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32) C98 Not required X-table data C99 Other error

4.4. Files satisfying the rules will look like the following (example for financial year 2008): F100;F109;Exco;F106 AT01;050207011401006;A03;+505.90 The amount declared in the annual declaration is EUR 505,90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050207011403006;A03;-505.90 The amount declared in the annual declaration is EUR 505,90 smaller than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050302180000004;A01;-125.80 The amount declared in the annual declaration is EUR 125,80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on ‘administrative errors’. AT01;050302270000001;C04;+31.05 The amount declared in the annual declaration is EUR 31,05 higher than the amount reported in the X-table due to a cut-off problem. AT01;050302270000001;C05;-81.00 AT01;050405011321001;B02;+3.04 AT01;050405013211001;C15;+3075.07 AT01;050405013211001;B02;-0.80 AT01;050405013211001;C14;-688.23 etc.

4.5. The ‘difference-explanation’ files shall be sent through STATEL/eDAMIS with consignment type ‘DIFFERENCE-EXPLANATION’.

5. Documentation (code list)

5.1. In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through STATEL/eDAMIS in order to explain all these used codes.

5.2. This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked.

5.3. The eDAMIS client includes a specific consignment type for this kind of tabular transfer, i.e. ‘CODE-LIST’.

6. Data transfer

The coordinating body must send the computer files completely and only once.

If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete these files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information.









ANNEX III

‘AIDE-MÉMOIRE’

FINANCIAL YEAR 2012

TABLE OF CONTENTS Annex III ‘Aide-mémoire’ 1. Data relating to payments: 1.1. F100: name of paying agency 1.2. F101: reference number of payment 1.3. F103: type of payment 1.4. F105: payment with sanction 1.5. F105B: cross-compliance: reduction or exclusion from payments 1.6. F105C: amount (EUR) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks 1.7. F106: amount in EURO 1.8. F106A: public expenditure in EURO 1.9. F107: currency unit 1.10. F108: date of payment 1.11. F109: budget code 1.12. F110: marketing year or period 2. Data relating to beneficiary (applicant): 2.1. F200: identification code 2.2. F201: name 2.3. F202A: applicant’s address (street and number) 2.4. F202B: applicant’s address (international post code) 2.5. F202C: applicant’s address (municipality or city) 2.6. F205: holding in less-favoured region 2.7. F207: region and sub-region in the Member State 2.8. F220: identification code of the intermediate organisation 2.9. F221: name of the intermediate organisation 2.10. F222B: organisation’s address (international post code) 2.11. F222C: organisation’s address (municipality or city) 3. Data relating to declaration/application: 3.1. F300: number of declaration/application 3.2. F300B: date of declaration/application 3.3. F301: number of contract/project (where applicable) 3.4. F304: authorising office 3.5. F305: number of certificate/licence 3.6. F306: date of issue of the certificate/licence 3.7. F307: office holding supporting documents 4. Data relating to security: 4.1. F402: amount of processing security (others than tender securities) in EURO 5. Data relating to products: 5.1. F500: product code/rural development sub-measure code 5.2. F502: quantity paid (number of animals, hectares, etc.) 5.3. F503: quantity covered by payment application lodged (quantity claimed) 5.4. F508A: area covered by payment application lodged 5.5. F508B: area covered by payment made 5.6. F509A: area wrongly declared 5.7. F510: Community regulation and article number 5.8. F511: EAGF rate of aid (EUR) per unit of measurement 5.9. F531: total alcoholic strength by volume 5.10. F532: natural alcoholic strength by volume 5.11. F533: wine growing zone 6. Data relating to inspections: 6.1. F600: on-the-spot inspection 6.2. F601: date of inspection 6.3. F602: application reduced 6.4. F603: reason for reduction 7. Data relating to payment entitlements: 7.1. F700: amount of payment entitlement in EURO 7.2. F702: area covered by payment made 7.3. (A) Payment entitlements based on areas (normal entitlements) 7.4. F703: amount in EURO of payment entitlement 7.5. F703A: area covered by payment application lodged 7.6. F703B: area determined 7.7. F703C: area not found 7.8. (B) Payment entitlements subject to special conditions 7.9. F707: amount in EURO of payment entitlement 7.10. F707A: number of livestock units (LU) in the reference period 7.11. F707B: number of livestock units (LU) declared 7.12. F707C: number of livestock units (LU) determined 8. Additional data relating to export refunds: 8.1. F800: net weight/quantity 8.2. F800B: unit of measurement for field F800 8.3. F801: application number (export refunds: SAD) 8.4. F802: customs office of placing under customs supervision 8.5. F802B: customs office of exit 8.6. F804: export refund code 8.7. F805: code for destination 8.8. F808: date of advance fixing 8.9. F809: last day of validity (advance fixing) 8.10. F812: reference of the invitation to tender if applicable (advance fixing) 8.11. F814: day of acceptance of payment declaration (COM-7) 8.12. F816: date of acceptance of export declaration 8.13. F816B: date of export from the EU territory 9. (not used)

General remark: significance of the X, A and D codes used in Annex I:

All the information marked ‘X’ or ‘A’ is obligatory.

‘X’ = data element already included in the previous version of this Regulation.

‘A’ = data element to be added compared to the previous version of this Regulation.

‘D’ = data element to be deleted compared to the previous version of this Regulation.

Where a data request makes no sense under particular circumstances or is not applicable for the Member States concerned, then put NULL value, which shall be represented by two consecutive semicolons (;;) in the CSV format data file or put a zero value (0.00).

1. Data relating to payments:

Preliminary remark: In this section, the term ‘payment’ refers to both the EAGF and EAFRD payments and the receipts.

1.1. F100: name of paying agency

Required format: to be expressed by a code (see the code list F100 kept up-to-date on CAP-ED):

https://webgate.ec.europa.eu/agriportal/awaiportal/

1.2. F101: reference number of payment

The reference number identifying the payment clearly in the paying agency’s accounts. Removals relating to food aid shall not be considered as sales of intervention products. In this particular case field F101 can be ignored.

1.3. F103: type of payment

Required format: to be expressed by a one-character code corresponding to the following code list:







Code Significance 0 Food Aid 1 Advance or partial payment 2 Final payment (first and single payment, or settlement of the balance after advance payment, or normal export refund payment) 3 Recovery/reimbursement (following a sanction)/correction 4 Receipt of amounts (not preceded by an advance or final payment) 5 Pre-financing payment export refund 6 No financial transaction

1.4. F105: payment with sanction

Required format: yes = ‘Y’; no = ‘N’.

1.5. F105B: cross-compliance: reduction or exclusion from payments

For EAGF, the field F105B must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 23 of Council Regulation (EC) No 73/2009 ( 7 ). This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under direct aids. It concerns the 100 % reduction to the farmer, i.e. without the 25 % retention provided for in Article 25 of Council Regulation (EC) No 73/2009.

For EAFRD, the field is related to the public expenditure. The field must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 51 of Council Regulation (EC) No 1698/2005 ( 8 ). This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding EAFRD budget codes.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.

1.6. F105C: amount (EUR) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks

The field must be used to indicate the amount reduced or excluded on the basis of administrative and/or on-the-spot checks pursuant to the sector relevant regulation. For EAFRD, the field is related to the public expenditure. This (negative) amount resulting from administrative and/or on-the-spot checks must be reported in field F105C for each budget post for which a reduction or exclusion has been made. This negative amount (in EURO) must only be shown once per beneficiary.

The amount resulting from cross-compliance should be reported in field F105B and consequently, should not form part of the (negative) amount to be reported in field F105C.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.

1.7. F106: amount in EURO

Amount of each individual item of payment in EURO.

The amounts in field F106 relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading.

For EAGF, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts declared in Table 104.

For EAFRD, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts calculated in the quarterly declarations of expenditure for the same period.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

1.8. F106A: public expenditure in EURO

Amount of any public contribution to the financing of operations whose origin is the budget of the State, of regional and local authorities, of the European Communities and any similar expenditure.

The sum of these amounts (F106A) by budget code (F109) shall in principle correspond with the certified public expenditure declared in the EAFRD table.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

1.9. F107: currency unit

Required format: EUR.

1.10. F108: date of payment

The date determining the month of declaration to the EAGF/EAFRD.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

1.11. F109: budget code

For EAGF, the full code of the Activity Based Budgeting structure must be given, including the title, chapter, article, item and sub-item.

For EAFRD budget line 05040501, the budget sub-items must be given according to Annex IV.

Required ABB-format without spaces: ‘999999999999999’, where 9 stands for a digit from 0 to 9. Missing positions shall be filled with zeroes (e.g. 05020901160 becomes 050209011600000).

1.12. F110: marketing year or period

For intervention products the Commission needs to know the marketing year to which the product corresponds or the quota period it is to be set off against.

For EAFRD measures only, the programming period must be expressed as:

‘2007-2013’ or ‘2000-2006’.

2. Data relating to beneficiary (applicant):

Preliminary remark: The fields F200, F201, F202A, F202B and F202C must always be used to identify the beneficiary of a payment, i.e. the final beneficiary. The fields F220, F221, F222B and F222C may only be used if a payment is made to the beneficiary through an intermediate organisation.

The field F207 is only related to the field F200.

2.1. F200: identification code

The individual unique identifier allocated to each applicant at Member State level.

2.2. F201: name

The applicant’s last name and first name, or the business name.

2.3. F202A: applicant’s address (street and number)

2.4. F202B: applicant’s address (international post code)

2.5. F202C: applicant’s address (municipality or city)

2.6. F205: holding in less-favoured region

In the case of support for a holding in a less-favoured area, this must be indicated here.

Required format: yes = ‘Y’; no = ‘N’.

2.7. F207: region and sub-region in the Member State

Region and sub-region code (NUTS 3) is defined by the main activities of the holding of the beneficiary to which the payment is assigned.

The code ‘Extra Region’ (MSZZZ) should only be indicated in cases e.g. where no NUTS 3 code exists.

Required format: NUTS 3 code as specified in the code list F207 on CAP-ED: https://webgate.ec.europa.eu/agriportal/awaiportal/

2.8. F220: identification code of the intermediate organisation

The individual unique identifier allocated to intermediate organisations at Member State level.

The payment is made to the beneficiary via the intermediate organisation, i.e. via each intermediate institution or directly to this organisation.

2.9. F221: name of the intermediate organisation

The organisation’s name.

2.10. F222B: organisation’s address (international post code)

2.11. F222C: organisation’s address (municipality or city)

3. Data relating to declaration/application:

3.1. F300: number of declaration/application

This must enable the declaration/application to be traced through the Member States’ files. It should be unique for interventions in agricultural markets, direct aids and rural development ensuring the clear identification of the number of the declaration/application in the accounting system.

3.2. F300B: date of declaration/application

The date of receipt of the declaration/application by the paying agency or by one of its delegated bodies (including any divisional or regional offices thereof).

In the case of payments under the national support programmes in the wine sector, the date of application shall be the one specified in Article 37(b) of Commission Regulation (EC) No 555/2008 ( 9 ).

In the case of rural development support, for measures subject to Title 1 of Commission Regulation (EU) No 65/2011 ( 10 ) the date of declaration is related to the payment claim referred to in Article 8 of Regulation (EU) No 65/2011. In the case of rural development measures which are subject to Title 2 of that Regulation, the date of application is related to the payment claim referred to in Article 2(b) of Regulation (EU) No 65/2011).

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

3.3. F301: number of contract/project (where applicable)

For EAFRD measures and programmes, a unique identification number must be allocated to each project.

3.4. F304: authorising office

This is the office responsible for administrative control and authorisation, e.g. the region. The more decentralised the management of the scheme is, the more important this information becomes.

3.5. F305: number of certificate/licence

‘N’ = no, if not applicable.

3.6. F306: date of issue of the certificate/licence

This field must be completed when a number of certificate/license is indicated in field F305.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

3.7. F307: office holding supporting documents

Only where this is not the same as that specified in field F304.

4. Data relating to security:

4.1. F402: amount of processing security (others than tender securities) in EURO

In the case of advance payments in the wine sector (budget post 05020908) the amount of the security lodged must be indicated.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

5. Data relating to products:

Preliminary remark concerning quantities: as a basic rule, quantities, areas and numbers of animals must only be shown once. In the case of an advance payment followed by a balance payment, the quantity must be shown in the record of the advance payment. This is also true for cases where the advance payment and balance payment are booked on different budget sub-posts (advances and balance). Adjustments to quantities, areas and numbers of animals must be shown in the records covering the balance or subsequent payments. In the case of sums recovered, if the amount applied for is reduced because of incorrect quantities, areas or numbers of animals, the adjustments to the quantities must be indicated by a minus sign.

5.1. F500: product code/rural development sub-measure code

The Member States must draw up their own lists of codes, to be detailed in the explanatory note to the payment file(s).

In the case of rural development measures under EAFRD budget post 05040501, indicate where applicable, a code per sub-measure implemented (e.g. type of agri-environmental measure).

In the case of export refunds: F500 is only required if F804 contains ingredients for which export refund is fixed. Then in F500, the code of the goods (in principle the CN code declared in box 33 of the SAD; 8 digits) must be indicated for non-Annex 1 goods, or the product code for the final processed agricultural products.

5.2. F502: quantity paid (number of animals, hectares, etc.)

See preliminary remarks in heading 5 (data relating to products).

For the wine sector, the products obtained after distillation shall be expressed by alcoholic strength.

For all other sectors, the quantity paid shall be expressed in the unit which is laid down in the Regulation as the basis for the premium payment.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (max 6).

5.3. F503: quantity covered by payment application lodged (quantity claimed)

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant (max 6).

5.4. F508A: area covered by payment application lodged

The area covered by the application.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

5.5. F508B: area covered by payment made

See preliminary remark in heading 5 (data relating to products).

The area on which the payment is made.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

5.6. F509A: area wrongly declared

The difference between the area declared and that found. Overstatement being the area declared exceeding the area found and reported with a positive figure. Understatement being the area found exceeding the area declared and reported with a negative figure.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

5.7. F510: Community regulation and article number

In the case of intervention goods, the ad hoc instrument published in the Official Journal of the European Union is required.

5.8. F511: EAGF rate of aid (EUR) per unit of measurement

The field F511 must be used if data is reported in one of the required quantity fields F502, F508B and F800. The rate of aid must be expressed in the same unit of measurement as the reported quantity.

Required format: 9 …… 9.999999, where 9 stands for a digit from 0 to 9.

The use of six decimal places may seem odd but some regulations like Council Regulation (EC) No 660/1999 ( 11 ) fix the premium with up to five decimals even when using EUR. To cover all possibilities the number of decimals has been raised to six.

5.9. F531: total alcoholic strength by volume

Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.

5.10. F532: natural alcoholic strength by volume

Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.

5.11. F533: wine growing zone

Wine growing zone as defined in the Appendix to Annex XIb of Council Regulation (EC) No 1234/2007 ( 12 ).

Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB.

6. Data relating to inspections:

The Commission needs to know the number of inspections carried out and the number of cases where penalties have been applied as a result. Where the premium is withheld or recovered in full, zero payments must be indicated with the date of the decision in F108.

6.1. F600: on-the-spot inspection

The ‘on-the-spot checks’ mentioned here are those referred to in the relevant regulations ( 13 ). They include the physical visits of the farm (code ‘F’ or code ‘C’) and/or checks by remote sensing (code ‘T’) and, the physical spot checks of goods (code ‘G’), the substitution checks (code ‘S’) and the specific substitution checks (code ‘U’) for export refunds.

Field F601 needs to be completed only if an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600.

Field F602 needs to be completed where an on-the-spot check (‘F’, ‘C’, ‘T’, ‘G’, ‘S’ or ‘U’) is indicated in field F600.

In the case of multiple visits concerning the same measure and the same producer only report once. Every record, be it the advance or balance payment or other, that can be related to a particular inspection, shall have the appropriate code (see below) in field F600.

Administrative checks, within the meaning of the above-mentioned regulations (see footnote below), shall not be mentioned in F600. Nevertheless, sanctioned claims shall be identified in field F105 (code ‘Y’) and reduced or excluded amounts shall be reported in field F105C (negative amount), whether they originate from an administrative check or on-the-spot check.

Required format: ‘N’ = no inspection, ‘F’ = on-farm inspection, ‘C’ = controls on cross-compliance, ‘T’ = inspection by remote sensing, ‘G’ = on-the-spot check of goods, ‘S’ = substitution check and ‘U’ = specific substitution check.

In case of a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing one of the corresponding codes ‘FT’, ‘CT’, ‘CF’ or ‘FTC’ must be shown.

In the case of a combination of checks for export refunds one of the corresponding codes ‘GS’, ‘GSU’, ‘GU’ or ‘SU’ must be reported.

6.2. F601: date of inspection

This field must be completed when an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600. The date of inspection is not required for remote sensing checks.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

6.3. F602: application reduced

If the application has been reduced as a result of an inspection, this must be indicated here. This field must be completed when an on-the-spot inspection is indicated in field F600.

Required format: yes = ‘Y’; no = ‘N’.

6.4. F603: reason for reduction

Where there is more than one reason indicate the one justifying the highest penalty. This field must be completed when the application has been reduced as a result of an on-the-spot inspection.

Required format: to be expressed by a code; the codes must be explained in the accompanying letter.

7. Data relating to payment entitlements:

Preliminary remark:

The Commission needs to know the total amount for each kind of entitlement as defined in Title III of Regulation (EC) No 73/2009.

Furthermore, the Commission needs to know financial information on the amounts not paid following administrative or on-the-spot checks (IACS controls).

7.1. F700: amount of payment entitlement in EURO

Amount of payment entitlement in EURO, i.e. the total amount to be paid in respect of the payment entitlements as defined in Title III of Regulation (EC) No 73/2009 after performing the IACS controls.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.2. F702: area covered by payment made

For payment entitlements based on areas: The area on which the payment is made.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

If a payment is composed of normal entitlements and entitlements subject to special conditions, then the requested information under section (A) and (B) has to be filled in as appropriate. If a section is not applicable, then put NULL value in that section.

Payment entitlements mentioned below are those referred to in Title III of Regulation (EC) No 73/2009:

7.3. (A) Payment entitlements based on areas (normal entitlements)

7.4. F703: amount in EURO of payment entitlement

The total amount in EURO of the payment entitlement as lodged in the claim.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.5. F703A: area covered by payment application lodged

The ‘activated’ area covered by the aid application: For payment entitlements based on areas, this is the area ‘activated’, i.e. maximum area subject to payment (see also Article 57(2) of Commission Regulation (EC) No 1122/2009 ( 14 )).

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.6. F703B: area determined

The area determined as a result of administrative or on-the-spot checks.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.7. F703C: area not found

The difference between the ‘activated’ area declared in the aid application and the one found as a result of administrative or on-the-spot checks.

Overstatement being the area declared exceeding the area found and reported as a positive figure. Understatement being the area found exceeding the area declared and reported as a negative figure.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.8. (B) Payment entitlements subject to special conditions

7.9. F707: amount in EURO of payment entitlement

The total amount in EURO of the payment entitlement as lodged in the claim.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.10. F707A: number of livestock units (LU) in the reference period

This number represents the agricultural activity exercised in the reference period expressed in LU according to Article 44(2) of Regulation (EC) No 73/2009.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.11. F707B: number of livestock units (LU) declared

This field must indicate the exact number of LU declared for the calendar year concerned (Article 44(2) of Regulation (EC) No 73/2009).

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

7.12. F707C: number of livestock units (LU) determined

The number of LU determined as a result of administrative or on-the-spot checks, in order to check the compliance with Article 44(2) of Regulation (EC) No 73/2009.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

8. Additional data relating to export refunds:

8.1. F800: net weight/quantity

See preliminary remark in heading 5 (data relating to products).

The weight or the quantity shall be expressed in the unit of measurement.

In the case of processed products (non-Annex I goods or processed agricultural products): the quantity of the ingredient eligible for funding. If the code of the goods (F500) contains more than one ingredient eligible for funding (F804), then multiple records with corresponding amounts (F106) and quantities (F800) must be created.

Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant (max 6).

8.2. F800B: unit of measurement for field F800

Required format: to be expressed by a one-character code corresponding to the following table:







Code Meaning K Kilogram L Litre P Piece (item)

8.3. F801: application number (export refunds: SAD)

The more detailed the application number is given, the more important this information becomes. For instance, an extension to the application number such as the indication of the ingredient number will allow more precise identification of export refund data.

8.4. F802: customs office of placing under customs supervision

The Member States must use the Transit Customs Office List (COL ( 15 ). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘EE1000EE’.

8.5. F802B: customs office of exit

Indicate the customs office, which certifies that products covered by refund applications have left the customs territory of the Community. The Member States must use the Transit Customs Office List (COL (15) . This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.

This information is vital for the auditors concerning substitution checks. The information is available in T5 or equivalent documents.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘GB000392’.

8.6. F804: export refund code

In the case of non-processed agricultural products: The 12 digit product code, for which export refund is fixed.

In cases of processed products (non-Annex I goods or processed agricultural products): the CN code(s) of the ingredient(s) for which export refund is fixed. In this case, F500 must be completed with the code of the final product. See also the explanatory note to F800 for the procedure to follow where more than one ingredient of a processed product is eligible for refund.

8.7. F805: code for destination

Required format: ‘XX’, where X stands for a letter between A and Z (codes of the nomenclature of countries and territories for the external trade statistics of the Community. See Commission Regulation (EC) No 2020/2001 ( 16 ) and subsequent updates).

In view of harmonisation, the Member States shall also use the miscellaneous category (codes Q*) of the nomenclature of countries and territories for the external trade statistics. It is known that that nomenclature does not cover all special export refund cases but the Commission does not require that kind of detail. Member States shall therefore convert their special national codes to the broader categories of the nomenclature of countries and territories for the external trade statistics before sending their data to the Commission.

8.8. F808: date of advance fixing

If fixed in advance, the date on which the rate of refund was set.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

8.9. F809: last day of validity (advance fixing)

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

8.10. F812: reference of the invitation to tender if applicable (advance fixing)

The procedure stipulated in Article 5 of Commission Regulation (EU) No 234/2010 ( 17 ) or similar procedure for other sectors. The Commission needs the reference of the invitation to tender.

8.11. F814: day of acceptance of payment declaration (COM-7)

For the beef sector: in the case of pre-financing, complete field F814 only (disregarding fields F816 and F816B); if pre-financing is not involved, complete fields F816 and F816B (disregarding field F814).

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

8.12. F816: date of acceptance of export declaration

Date within the meaning of Article 5(1) of Commission Regulation (EC) No 612/2009 ( 18 ).

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

8.13. F816B: date of export from the EU territory

Date of export as indicated on the export declaration or on the T5. See also Article 7(1) of Commission Regulation (EC) No 612/2009.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

9. (Not used)









ANNEX IV

Structure of EAFRD budget codes (F109)

INTRODUCTION

For EAFRD, there is only one budget heading defined in the budget nomenclature: ‘05040501’.

As the budget codes can be up to 15 figures long, the remaining 7 figures can be used for identifying the programs and measures. This will allow reconciliation of the data from the different sources on financial year, paying agency, measure and program level.

1. Budget code structure

The budget codes must have the following structure:

— the first 8 figures are constant: ‘05040501’,

— the following 3 figures indicate the measure, according to the attached list,

— the next 1 digit can have the following values (increasing with increasing co-financing rate: — 1 non-convergence region 2 convergence region 3 outermost region 4 voluntary modulation 5 additional contribution for Portugal 6 additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, non-convergence region 7 additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, convergence region

— the next digit indicates 0 = Operational Program or 1 = Network Program,

— the last 2 figures indicate the program number: figures between ‘01’ and ‘99’ are allowed.

2. Example

F109 = ‘050405011132001’ means: budget heading ‘05040501’ (EAFRD), measure ‘113’ (early retirement), convergence region (2), Operational program (0) and program number ‘01’.

3. List of the EAFRD measures







AXIS 1: IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL AND FORESTRY SECTOR Code Measure 111 Vocational training and information actions 112 Setting up of young farmers 113 Early retirement 114 Use of advisory services 115 Setting up of management, relief and advisory services 121 Modernisation of agricultural holdings 122 Improvement of the economic value of forests 123 Adding value to agricultural and forestry products 124 Cooperation for development of new products, processes and technologies in the agriculture and food sector and the forestry sector 125 Infrastructure related to the development and adaptation of agriculture and forestry 126 Restoring agricultural production potential damaged by natural disasters and introducing appropriate prevention actions 131 Meeting standards based on Community legislation 132 Participation of farmers in food quality schemes 133 Information and promotion activities 141 Semi-subsistence farming 142 Producer groups 143 Provision of farm advisory and extension services in Bulgaria and Romania 144 Holdings undergoing restructuring due to a reform of a common market organisation







AXIS 2: IMPROVING THE ENVIRONMENT AND THE COUNTRYSIDE THROUGH LAND MANAGEMENT Code Measure 211 Natural handicap payments to farmers in mountain areas 212 Payments to farmers in areas with handicaps, other than mountain areas 213 Natura 2000 payments and payments linked to Directive 2000/60/EC (WFD) 214 Agri-environment payments 215 Animal welfare payments 216 Non-productive investments 221 First afforestation of agricultural land 222 First establishment of agroforestry systems on agricultural land 223 First afforestation of non-agricultural land 224 Natura 2000 payments 225 Forest-environment payments 226 Restoring forestry potential and introducing prevention actions 227 Non-productive investments







AXIS 3: IMPROVING THE QUALITY OF LIFE IN RURAL AREAS AND ENCOURAGING DIVERSIFICATION OF ECONOMIC ACTIVITY Code Measure 311 Diversification into non-agricultural activities 312 Business creation and development 313 Encouragement of tourism activities 321 Basic services for the economy and rural population 322 Village renewal and development 323 Conservation and upgrading of the rural heritage 331 Training and information 341 Skills acquisition, animation and implementation of local development strategies







AXIS 4: LEADER Code Measure 411 Implementing local development strategies. Competitiveness 412 Implementing local development strategies. Environment/land management 413 Implementing local development strategies. Quality of life/diversification 421 Implementing cooperation projects 431 Running the local action group, acquiring skills and animating the territory as referred to in Article 59







5: TECHNICAL ASSISTANCE Code Measure 511 Technical assistance







6: COMPLEMENT TO DIRECT PAYMENT FOR BULGARIA AND ROMANIA Code Measure 611 Complement to direct payment