1992D0491 — EN — 09.10.1993 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION DECISION
of 23 September 1992
on the clearance of the accounts presented by the Member States in respect of the expenditure for
1989 of the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section
(92/491/EEC)
(OJ L 298, 14.10.1992, p. 23)
Amended by:
Official Journal
Nopage date
►M1Commission Decision 93/524/EEC of 27 September 1993 L 252 27 9.10.1993
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COMMISSION DECISION
of 23 September 1992
on the clearance of the accounts presented by the Member States in
respect of the expenditure for 1989 of the European Agricultural
Guidance and Guarantee Fund (EAGGF), Guarantee Section
(92/491/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
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 (EEC) No 2048/88 (2), and in particular Article
5 (2) thereof,
After consulting the Fund Committee,Whereas, pursuant to Article 5 (2) (b) of Regulation (EEC) No 729/70,
the Commission, on the basis of the annual accounts presented by theMember States, clears the accounts of the authorities and bodiesreferred to in Article 4 of that Regulation;
Whereas the Member States have transmitted to the Commission the
documents required to clear the accounts for 1989; whereas on the basisof Article 5 (2) (a) of Regulation (EEC) No 729/70 the 1989 financialyear began on 16 October 1988 and ends on 15 October 1989;
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 the clearance of accounts of the European AgriculturalGuidance and Guarantee Fund (EAGGF), 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 ofexpenditure incurred in each Member State during the financial year inquestion recognized as chargeable to the Guarantee Section of the Fund;whereas Article 102 of the Financial Regulation of 21 December1977 (
5), as last amended by Regulation (Euratom, ECSC, EEC) No
610/90 (6), provides that the outcome of the clearance decision, i.e. any
discrepancy which may exist between the total expenditure booked tothe accounts for a financial year pursuant to Articles 100 and 101 andthe total expenditure recognized by the Commission when clearing theaccounts is to be booked, under a single article, as additional expendi-ture or a reduction in expenditure;
Whereas, pursuant to Articles 2 and 3 of Regulation (EEC) No 729/70,
only refunds on exports to third countries and intervention to stabilizeagricultural markets, respectively granted and undertaken according toCommunity rules within the framework of the common organization ofthe agricultural markets, may be financed; whereas the inspectionscarried out show that a part of the expenditure declared by the MemberStates does not meet these conditions and therefore must be disallowed;whereas the amounts declared by each of the Member States concerned,those recognized as chargeable to the EAGGF Guarantee Section andthe difference between the twoamo unts and the difference between theexpenditure recognized as chargeable to the EAGGF Guarantee Sectionand that charged in respect of the year are shown in the Annex to thisDecision;
(1) OJ NoL 94, 28. 4. 1970, p. 13.
(2) OJ NoL 185, 15. 7. 1988, p. 1.
(3) OJ NoL 186, 16. 8. 1972, p. 1.
(4) OJ NoL 30, 2. 2. 1988, p. 7.
(5) OJ NoL 356, 31. 12. 1977, p. 1.
(6) OJ NoL 70, 16. 3. 1990, p. 1.
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Whereas the expenditure relating toexpo rt refunds in the beef and vealsector declared by Germany amounting to DM 760 841 808 and byIreland amo unting to£ Irl 293 514 782 as well as that relating tothecereals sector declared by the United Kingdom amounting to £19 702 437 are not covered by the present Decision, given that furtherexamination of these cases is necessary; whereas these amounts havetherefore been deducted from the expenditure declared by the MemberStates in respect of the year under consideration and will be clearedsubsequently; whereas the same applies as regards the expenditure ofDrs 56 501 630 965 for production aid for cotton and Drs 804 208 822for public buying-in of baled tobacco declared by Greece, as well as theexpenditure of Drs 700000000by Greece, of Pta 1 766 026 057 bySpain, of FF 499 800 000 by France and of Lit 103 600 591 415 by Italyfor the grubbing-up of vines; whereas these cases will be cleared on thebasis of additional verifications; and whereas the amounts indicatedabove, which are equal to the total of the expenditure declared, do notprejudice any financial consequence which may be drawn under a laterclearance;
Whereas the expenditure disallowed for Belgium comprises an amount
of FB 101 462 150, for Spain an amount of Pta 626 592 450, for Irelandan amount of £ Irl 5 990 097 and for the United Kingdom an amount of£ 4 051 029, in respect of export refunds paid in the cereals and sugarsectors by Spain, in the cereals and milk and milk products sectors byBelgium and the United Kingdom and in the beef and veal sector byIreland; whereas, taking account of the inadequacy of physical checks,these amounts must be charged to the Member States; whereas thespecial circumstances of these cases, however, justify re-examination bythe Commission of the disallowance during the present clearanceprovided the aforementioned Member States, provide the evidencerequested within six months of notification of this Decision; whereasthis Decision is nonetheless immediately applicable;
Whereas expenditure disallowed for Belgium comprises an amount of
FB 71 307 680 in respect of the basic and additional co-responsibilitylevies which should have been collected in the cereals sector; whereasthis amo unt must be charged tothe Member State pursuant tothisDecision; whereas, however, the special circumstances of this casejustify re-examination by the Commission of the disallowance, providedthat Belgium provides the evidence requested within a time limit whichwill be notified to it by the Commission; whereas this Decision isnonetheless immediately applicable;
Whereas the expenditure disallowed for Germany comprises an amount
of DM 4 217 752 in respect of export refunds for beef meat and anamount of DM 1 609 109 in respect of the private storage of beef, forFrance comprises an amount of FF 1 500 000 in respect of the latepayment of part of the minimum price within the framework of theproduction aid for peas and field beans, for Italy an amount of Lit1 241 513 490 in respect of the financial compensation for the with-drawal of fruit and vegetables and for Portugal an amount of Esc80 074 799 in respect of the financial compensation for withdrawals offish in the fisheries sector; whereas these amounts must be charged tothe Member States pursuant to this Decision; whereas, however, thespecial circumstances of these cases justify re-examination by theCommission of the disallowance during the present clearance, providedthat the Member States in question provide the evidence requestedwithin a time limit which will be notified to them by the Commission;whereas this Decision is nonetheless immediately applicable;
Whereas the expenditure disallowed for Greece comprises an amount of
Drs 120 296 927 in respect of export refunds granted in the cerealssectors; whereas, in view of the illegal grant of national export subsi-dies, this amo unt must be charged tothe Member State pursuant tothisDecision; whereas, however, the special circumstances of this casejustify re-examination by the Commission of the disallowance duringthe present clearance, on the basis of the findings of additional verifica-tions by the Commission; whereas this Decision is nonetheless imme-diately applicable;
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Whereas the expenditure disallowed for Spain includes an amount of
Pta 23 419 800 000 and for Italy includes an amount of Lit896 844 000 000 concerning the supplementary levy which should havebeen paid by Spain and Italy in the milk and milk products sector;whereas these amounts must be charged to these Member Statespursuant to this Decision; whereas the information at present availableto the Commission does not yet allow it to establish with precision theaforementioned financial corrections; whereas the Commission willundertake complementary verifications on this matter and reserves thepossibility of modifying the aforementioned financial corrections undera subsequence clearance of accounts in accordance with the results ofthese verifications, in particular of the effective implementation of themilk quota scheme in these two Member States; whereas this Decisionis nonetheless immediately applicable;
Whereas Commission Decision 89/627/EEC (
1), as amended by
Decision 90/213/EEC (2), fixed, with a reservation, a financial correc-
tion of DM 234 334 970 in respect of the additional levy which shouldhave been paid by Germany in the milk and milk products sector;whereas Commission Decision 90/644/EEC (
3) alsofixed a financial
correction of DM 104 418 850; whereas in these Decisions the Commis-sion reserved the right to reexamine these disallowances as and whenGermany incurred expenditure within the framework of a programme tobuy back reference quantities before 31 March 1991;
Whereas an inspection carried out in April 1991 showed that Germany,
in implementing a buying-back programme, was able, before 31 March1991, toreduce the sum o f the individual reference quantities sothatthey no longer exceeded the guaranteed total quantity fixed forGermany; whereas the above-mentioned amounts should therefore becharged tothe Co mmunity budget;
Whereas Decision 90/644/EEC fixed, with a reservation, a financial
correction of Lit 13 953 883 351 in respect of premiums to sheepmeatand goatmeat producers granted by Italy; whereas in this Decision theCommission reserved the right to re-examine this disallowance providedthat the Member State provided the evidence requested within a timelimit which would be notified to it by the Commission; whereas scru-tiny of the documents provided by Italy revealed no information placingin question the justification for the financial correction; whereas, there-fore, that correction should now become definitive;
Whereas the Commission, in its clearance of accounts decision for
1988, reserved the right to review the monetary compensatory amountsin respect of exports to third countries declared by Greece as ownresources and, if warranted, to apply the necessary corrections in afuture clearance decision; whereas, on the basis of the informationprovided by Greece, an amount of Drs 940 108 937 should be disal-lowed for the 1988 financial year;
Whereas Decision 90/644/EEC does not cover expenditure of Lit
183 369 315 937 declared by Italy in respect of consumption aid forolive oil; whereas the Commission has examined this expenditure on thebasis of additional information provided by the Member Stateconcerned; whereas this expenditure should be cleared in this Decision;
Whereas the Court of Justice, by its judgment in Case C-22/90, annulled
the accounts clearance decision for 1987 in respect of France in so faras it had adopted a financial correction of FF 10 569 874 relating to thecollection by France of the additional levy in the milk and milk prod-ucts sector; whereas, as a result, in accordance with Article 176 of theTreaty, the abovementioned amount must be charged in this clearanceof accounts to the Community budget for 1987; whereas, in addition,the amount of FF 5 623 402 which, for the same reason, was the subject
(1) OJ NoL 359, 8. 12. 1989, p. 23.
(2) OJ NoL 113, 4. 5. 1990, p. 32.
(3) OJ NoL 350, 14. 12. 1990, p. 82.
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of a financial correction for France for 1988 must also be charged to the
Community budget in the context of the present clearance;
Whereas, in respect of Spain, the inquiry regarding the quality of olive
oil in intervention storage is now closed, as are the inquiries in respectof Greece regarding the grant of production aid for durum wheat andthe storage aid for dried grapes, the inquiry in respect of Italy regardingthe payment of financial compensation for the withdrawal of citrus fruitand to encourage the processing thereof and, in respect of Germany andIreland, the inquiries regarding the grant of private storage aid for beefand the prefinancing of export refunds for beef and, in respect of Spain,Greece and the United Kingdom, the inquiries regarding the grant of theewe premium; whereas this Decision rules as to further action to betaken with regard tothese cases;
Whereas this Decision is without prejudice to any financial
consequences which may be drawn in any subsequent clearance ofaccounts in respect of national aid for infringements for which theprocedures started pursuant to Articles 93 and 169 of the Treaty arenow being implemented or were terminated after 19 February 1992;
Whereas this Decision is without prejudice to any financial
consequences drawn by the Commission, during a subsequent accountsclearance procedure from current investigations underway at the time ofthis Decision, from irregularities within the meaning of Article 8 ofRegulation (EEC) No 729/70 or from judgments of the Court of Justicein cases now pending and relating to matters covered by this Decision;
Whereas, the clearance of accounts concerning food aid took place on
31 March 1992, the financial consequences for the Guarantee Sectionwill be determined during the clearance of accounts of the 1992 finan-cial year,
HAS ADOPTED THIS DECISION:
Article 1
The Member States’ accounts concerning expenditure financed by the
EAGGF Guarantee Section in respect of 1989 are hereby cleared asindicated in the Annex tothis Decisio n.
Article 2
The amounts arising under point 3 of the Annex are to be taken into
account as part of the expenditure referred to in Article 3 of Commis-sion Regulation (EEC) No 2776/88 (
1), as last amended by Regulation
(EEC) No775/90 (2), for the month of November 1992.
Article 3
This Decision is addressed to the Member States.
(1) OJ NoL 249, 8. 9. 1988, p. 9.
(2) OJ NoL 83, 30. 3. 1990, p. 85.
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ANNEX
BELGIUM
EAGGF Guarantee Section expenditure
Financial year: 1989Bfrs
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance26 354 639 016
(b) Expenditure declared during the preceding year but excluded from
that clearance0
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, coming under the present clearance ( a+b+
c)26 354 639 016
(e) Expenditure disallowed −979 184 991
(f) Financial consequences of previous years 0
(g) Total expenditure recognized ( d+e+f ) 2 53 7 54 5 40 2 5
2.Expenditure charged
(a) Expenditure charged in respect of the present year 25 840 187 017
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Total expenditure charged, coming under the present clearance (a
+b+c )25 840 187 017
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)464 732 992
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DENMARK
EAGGF Guarantee Section expenditure
Financial year: 1989Dkr
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance8 191 279 058,66
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance 0,—
(d) Expenditure declared, coming under the present clearance ( a+b+
c)8 191 279 058,66
(e) Expenditure disallowed −13 115 961,62
(f) Financial consequences of previous years 0,—
(g) Total expenditure recognized ( d+e+f ) 81 7 81 6 3 097,04
2.Expenditure charged
(a) Expenditure charged in respect of the present year 8 164 597 176,15
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,—
(d) Total expenditure charged, coming under the present clearance (a
+b+c )8 164 597 176,15
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)−13 565 920,89
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GERMANY
EAGGF Guarantee Section expenditure
Financial year: 1989DM
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance8 797 162 588,90
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance −760 841 808,23
(d) Expenditure declared, coming under the present clearance ( a+b+
c)8 036 320 780,67
(e) Expenditure disallowed −221 453 467,22
(f) Financial consequences of previous years −5 826 861,—
(g) Total expenditure recognized ( d+e+f ) 78 0 90 4 0 452,45
2.Expenditure charged
(a) Expenditure charged in respect of the present year 8 766 750 350,18
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−760 841 808,23
(d) Total expenditure charged, coming under the present clearance (a
+b+c )8 005 908 541,95
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)196 868 089,50
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GREECE
EAGGF Guarantee Section expenditure
Financial year: 1989Drs
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance294 411 944 758
(b) Expenditure declared during the preceding year but excluded from
that clearance0
(c) Expenditure declared, excluded from the present clearance −58 005 839 787
(d) Expenditure declared, coming under the present clearance ( a+b+
c)236 406 104 971
(e) Expenditure disallowed −2 098 042 266
(f) Financial consequences of previous years −2 329 022 317
(g) Total expenditure recognized ( d+e+f ) 2 3 19 7 90 4 03 8 8
2.Expenditure charged
(a) Expenditure charged in respect of the present year 294 417 232 275
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−58 005 839 787
(d) Total expenditure charged, coming under the present clearance (a
+b+c )236 411 392 488
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)4 432 352 100
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SPAIN
EAGGF Guarantee Section expenditure
Financial year: 1989Pta
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance253 884 805 392
(b) Expenditure declared during the preceding year but excluded from
that clearance0
(c) Expenditure declared, excluded from the present clearance −1 766 026 057
(d) Expenditure declared, coming under the present clearance ( a+b+
c)252 118 779 335
(e) Expenditure disallowed −9 936 627 481
(f) Financial consequences of previous years −1 316 384 825
(g) Total expenditure recognized ( d+e+f ) 2 4 08 6 57 6 70 2 9
2.Expenditure charged
(a) Expenditure charged in respect of the present year 252 121 376 094
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−1 766 026 057
(d) Total expenditure charged, coming under the present clearance (a
+b+c )250 355 350 037
3. Expenditure chargeable to or payable to the Member Statefollowing clearance of the accounts (2d −1g) 9 489 583 008
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FRANCE
EAGGF Guarantee Section expenditure
Financial year: 1989FF
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance34 606 418 286,19
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance −499 800 000,—
(d) Expenditure declared, coming under the present clearance ( a+b+
c)34 106 618 286,19
(e) Expenditure disallowed −191 077 766,11
(f) Financial consequences of previous years 16 193 276,—
(g) Total expenditure recognized ( d+e+f ) 3 39 3 17 3 3 796,08
2.Expenditure charged
(a) Expenditure charged in respect of the present year 34 608 223 357,17
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−499 800 000,—
(d) Total expenditure charged, coming under the present clearance (a
+b+c )34 108 423 357,17
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)176 689 561,09
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IRELAND
EAGGF Guarantee Section expenditure
Financial year: 1989£ Irl
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance966 050 573,89
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance −293 514 782,91
(d) Expenditure declared, coming under the present clearance ( a+b+
c)672 535 790,98
(e) Expenditure disallowed −8 384 134,01
(f) Financial consequences of previous years −3 656 557,—
(g) Total expenditure recognized ( d+e+f ) 6 6 04 9 5 099,97
2.Expenditure charged
(a) Expenditure charged in respect of the present year 964 644 245,39
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−293 514 782,91
(d) Total expenditure charged, coming under the present clearance (a
+b+c )671 129 462,48
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)10 634 362,51
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ITALY
EAGGF Guarantee Section expenditure
Financial year: 1989Lit
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance7 217 999 852 752
(b) Expenditure declared during the preceding year but excluded from
that clearance183 369 315 937
(c) Expenditure declared, excluded from the present clearance −103 600 591 415
(d) Expenditure declared, coming under the present clearance ( a+b+
c)7 297 768 577 274
(e) Expenditure disallowed −248 629 206 625
(f) Financial consequences of previous years −23 174 707 514
(g) Total expenditure recognized ( d+e+f ) 70 2 59 6 46 6 31 3 5
2.Expenditure charged
(a) Expenditure charged in respect of the present year 7 176 317 112 762
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance183 369 315 937
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−103 600 591 415
(d) Total expenditure charged, coming under the present clearance (a
+b+c )7 256 085 837 284
3. Expenditure chargeable to or payable to the Member Statefollowing clearance of the accounts (2d −1g) 230 121 174 149
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LUXEMBOURG
EAGGF Guarantee Section expenditure
Financial year: 1989Lfrs
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance112 462 343
(b) Expenditure declared during the preceding year but excluded from
that clearance0
(c) Expenditure declared, excluded from the present clearance 0
(d) Expenditure declared, coming under the present clearance ( a+b+
c)112 462 343
(e) Expenditure disallowed −36 918 998
(f) Financial consequences of previous years 0
(g) Total expenditure recognized ( d+e+f ) 7 55 4 33 4 5
2.Expenditure charged
(a) Expenditure charged in respect of the present year 81 336 108
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0
(d) Total expenditure charged, coming under the present clearance (a
+b+c )81 336 108
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)5 792 763
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NETHERLANDS
EAGGF Guarantee Section expenditure
Financial year: 1989Hfl
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance8 790 181 465,04
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance 0,—
(d) Expenditure declared, coming under the present clearance ( a+b+
c)8 790 181 465,04
(e) Expenditure disallowed −4 017 394,68
(f) Financial consequences of previous years 0,—
(g) Total expenditure recognized ( d+e+f ) 87 8 61 6 4 070,36
2.Expenditure charged
(a) Expenditure charged in respect of the present year 8 789 965 794,62
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,—
(d) Total expenditure charged, coming under the present clearance (a
+b+c )8 789 965 794,62
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)3 801 724,26
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PORTUGAL
EAGGF Guarantee Section expenditure
Financial year: 1989Esc
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance29 971 233 442,—
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance 0,—
(d) Expenditure declared, coming under the present clearance ( a+b+
c)29 971 233 442,—
(e) Expenditure disallowed −263 305 784,—
(f) Financial consequences of previous years 0,—
(g) Total expenditure recognized ( d+e+f ) 2 97 0 79 2 7 658,—
2.Expenditure charged
(a) Expenditure charged in respect of the present year 29 971 233 442,—
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance0,—
(d) Total expenditure charged, coming under the present clearance (a
+b+c )29 971 233 442,—
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)263 305 784,—
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UNITED KINGDOM
EAGGF Guarantee Section expenditure
Financial year: 1989£
1.Expenditure recognized
(a) Expenditure declared by the Member State in respect of the
present clearance1 225 974 596,48
(b) Expenditure declared during the preceding year but excluded from
that clearance0,—
(c) Expenditure declared, excluded from the present clearance −19 702 437,99
(d) Expenditure declared, coming under the present clearance ( a+b+
c)1 206 272 158,49
(e) Expenditure disallowed −1 737 002,69
(f) Financial consequences of previous years −5 592 720,—
(g) Total expenditure recognized ( d+e+f ) 11 9 89 4 2 435,80
2.Expenditure charged
(a) Expenditure charged in respect of the present year 1 224 828 738,73
(b) Expenditure charged in respect of the preceding year, but excluded
from that clearance0,—
(c) Expenditure charged in respect of the present year, but excluded
from the present clearance−19 702 437,99
(d) Total expenditure charged, coming under the present clearance (a
+b+c )1 205 126 300,74
3.Expenditure chargeable to or payable to the Member State
following clearance of the accounts (2d −1g)6 183 864,94