NoL194/50 OfficialJournaloftheEuropeanCommunities 17.7.86
COMMISSION DECISION
of11June1986
ontheclearanceoftheaccountspresentedbytheKingdomofDenmarkin
respectofpremiumforhomogenization ofcerealsdeclaredasexpenditure
chargeabletotheEuropeanAgriculturalGuidanceGuaranteeFund,Guarantee
Section,for1981andamendingDecision85/451/EEC
(OnlytheDanishtextisauthentic)
(86/309/EEC)
zationofcerealsamountingtoDkr86808,48mustbe
disallowed ;whereastheMemberStatehasbeenfully
informedofthemethodusedtocalculatethecorrection
andhashadanopportunitytogiveitsviewsthereon;
WhereasthisDecisioniswithoutprejudicetoanyfinan­
cialconsequences whichmaybedeterminedbythe
Commissioninthecourseofasubsequentclearanceof
accountsrelatingtocurrentinvestigations offinancial
lossesresultingfromirregularitieswithinthemeaningof
Article8ofRegulation (EEC)No729/70,THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation(EEC)No729/70of
21April1970onthefinancingofthecommonagricul­
turalpolicy('),aslastamendedbyRegulation(EEC)No
3769/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee ,
Whereas,underArticle5(2)(b)ofRegulation(EEC)No
729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearsthe
accountsoftheauthoritiesandbodiesreferredtoin
Article4ofthatRegulation ;
WhereasDenmarkhastransmitted totheCommission
thedocumentsrequiredtocleartheaccountsfor1981;
whereasthelatterhascarriedouton-the-spotinspection
asprovidedforinArticle9(2)ofRegulation (EEC)No
729/70;
WhereasaccordingtothedocumentssentbyDenmark,
theexpendituredeclaredinrespectofpremiumfor
homogenization ofcerealstotalsDkr2899707;whereas
thelatterexpenditurewasexcludedfromCommission
DecisionNo85/451/EEC(3)ontheclearanceofthe
accountsfor1981;
WhereasArticle8ofCommissionRegulation(EEC)No
1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuarantee
Fund,GuaranteeSection(4),providesthattheDecisionto
cleartheaccountsmustincludethedetermination ofthe
amountofexpenditureincurredineachMemberState
duringthefinancialyearinquestionrecognizedas
chargeabletotheFund,GuaranteeSection,andalsothe
determination oftheamountoftheCommunity'sfinan­
cialresourcesstillavailableineachMemberState;
Whereas,inthelightoftheinspectionscarriedout,apart
oftheexpenditurerelatingtothepremiumforhomogeniHASADOPTED THISDECISION :
Article1
TheexpenditurebyDenmarkrecognizedaschargeableto
theEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection,inrespectofpremiumforhomogeni­
zationofcerealsforthe1981financialyearamounts,in
accordancewithAnnexI,toDkr2812898,52.
Article2
Thefinancialresourcesavailableattheendof1981
amount,inaccordancewithAnnexI,toDkr
155762062,13.
AnnexItoDecision85/451/EECisherebyreplacedby
theAnnextothisDecision.
Article3
ThisDecisionisaddressedtotheKingdomofDenmark.
DoneatBrussels,11June1986.
FortheCommission
FransANDRIESSEN
Vice-President
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL362,31.12.1985,p.17.
(3)OJNoL267,9.10.1985,p.10.
(4)OJNoL186,16.8.1972,p.1.

17.7.86 OfficialJournaloftheEuropeanCommunities NoL194/51
ANNEX
'ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,Guarantee
Section,for1981(')
(Dkr)
83000998,53
4009000000,00
4092000998.531.Fundsavailableafterclearanceoftheaccountsfor1980excluding
expenditureonthehomogenization ofcereals
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditurerecognizedfor1981:
(a)Expendituredeclared
(b)Expenditurenotrecognized :
ofwhichdefinitivedecisionreferredto1982
(c)Eliminationofreservesforpreviousyears
(d)Expenditurerecognized
5.Fundsavailableaftertheclearanceofaccountsforthefinancial
year1981excludingclearanceofaccountsrelatingtothe
premiumforhomogenization ofcereals3975535246,80
-39296310,40
3936238936,40
155762062,13
(')ExcludingexpenditureonmeasuresunderRegulation(EEC)No1078/77.