Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

AT Rural Development EAFRD measures subject to IACS 2019 Weaknesses in the implementation of the sanction system for M 13 - FY2019 ONE OFF EUR - 106 081,00 0,00 - 106 081,00

Rural Development EAFRD measures subject to IACS 2020 Weaknesses in the implementation of the sanction system for M 13 - FY2020 ONE OFF EUR -92 355,00 0,00 -92 355,00

Rural Development EAFRD measures subject to IACS 2021 Weaknesses in the implementation of the sanction system for M 13 - FY2021 ONE OFF EUR -40 638,00 0,00 -40 638,00

Total AT: EUR - 239 074,00 0,00 - 239 074,00

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

CZ Rural Development EAFRD Knowledge and innovation 2018 Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs) FLAT RATE 10,00 % EUR - 661 882,31 0,00 - 661 882,31

Rural Development EAFRD Knowledge and innovation 2019 Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs) FLAT RATE 10,00 % EUR - 570 325,99 0,00 - 570 325,99

Rural Development EAFRD Knowledge and innovation 2020 Deficiencies in 3 key controls (project eligibility - project selection and appraisal - evaluation of the reasonableness of costs) FLAT RATE 10,00 % EUR -1 631 911,72 0,00 -1 631 911,72

Rural Development EAFRD investment - private beneficiaries 2017 Deficiency in the evaluation of the reasonableness of the costs FLAT RATE 5,00 % EUR -22 144,53 0,00 -22 144,53

Rural Development EAFRD investment - private beneficiaries 2018 Deficiency in the evaluation of the reasonableness of the costs FLAT RATE 5,00 % EUR - 137 167,85 0,00 - 137 167,85

Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in the evaluation of the reasonableness of the costs FLAT RATE 5,00 % EUR - 139 065,56 0,00 - 139 065,56

Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in the evaluation of the reasonableness of the costs FLAT RATE 5,00 % EUR - 107 802,73 0,00 - 107 802,73

Rural Development EAFRD investment - private beneficiaries 2019 Ineligible project ONE OFF EUR -30 606,96 -30 606,96 0,00

Total CZ: EUR -3 300 907,65 -30 606,96 -3 270 300,69

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

DE Clearance of Accounts - Financial Clearance 2020 Financial errors EAGF and EAFRD FY2020 ONE OFF EUR -1 413,60 0,00 -1 413,60

Certification 2009 Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013) ONE OFF EUR -0,01 0,00 -0,01

Certification 2010 Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013) ONE OFF EUR - 210,22 0,00 - 210,22

Certification 2011 Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013) ONE OFF EUR - 214,05 0,00 - 214,05

Certification 2012 Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013) ONE OFF EUR - 109,63 0,00 - 109,63

Certification 2013 Financial errors related to posting multiannual penalties in X-table and transactions not included in the 50/50 table for EAFRD (2007-2013) ONE OFF EUR - 114,56 0,00 - 114,56

Clearance of Accounts - Financial Clearance 2020 PIR EAFRD IACS ESTIMATED BY AMOUNT EUR -72 022,13 0,00 -72 022,13

Clearance of Accounts - Financial Clearance 2020 PIR EAFRD Non-IACS ESTIMATED BY AMOUNT EUR -84 490,17 0,00 -84 490,17

Total DE: EUR - 158 574,37 0,00 - 158 574,37

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

ES Cross-compliance 2017 CY 2016 FLAT RATE 5,00 % EUR - 148 797,77 -1,95 - 148 795,82

Cross-compliance 2018 CY 2016 FLAT RATE 5,00 % EUR -6 391,98 -0,01 -6 391,97

Cross-compliance 2019 CY 2016 FLAT RATE 5,00 % EUR - 863,26 -0,08 - 863,18

Cross-compliance 2020 CY 2016 FLAT RATE 5,00 % EUR - 297,41 0,00 - 297,41

Cross-compliance 2021 CY 2016 FLAT RATE 5,00 % EUR - 126,12 0,00 - 126,12

Cross-compliance 2018 CY2017 FLAT RATE 5,00 % EUR - 155 097,52 -0,28 - 155 097,24

Cross-compliance 2019 CY2017 FLAT RATE 5,00 % EUR -4 355,71 -0,32 -4 355,39

Cross-compliance 2020 CY2017 FLAT RATE 5,00 % EUR - 837,94 0,00 - 837,94

Cross-compliance 2021 CY2017 FLAT RATE 5,00 % EUR - 453,62 0,00 - 453,62

Cross-compliance 2019 CY 2018 FLAT RATE 2,00 % EUR -31 284,90 -2,89 -31 282,01

Cross-compliance 2020 CY 2018 FLAT RATE 2,00 % EUR - 258,55 0,00 - 258,55

Cross-compliance 2021 CY 2018 FLAT RATE 2,00 % EUR -66,80 0,00 -66,80

Clearance of Accounts - Financial Clearance 2020 Financial errors in EAGF and EAFRD ONE OFF EUR -3 993,33 0,00 -3 993,33

Clearance of Accounts - Financial Clearance 2018 Financial errors in RD ONE OFF EUR - 248 184,00 0,00 - 248 184,00

Clearance of Accounts - Financial Clearance 2019 Financial errors in RD ONE OFF EUR - 277 591,52 0,00 - 277 591,52

Clearance of Accounts - Financial Clearance 2020 Financial errors in RD ONE OFF EUR - 200 726,32 0,00 - 200 726,32

Clearance of Accounts - Financial Clearance 2020 Financial errors in the accounts for EAGF and EAFRD ONE OFF EUR -41 972,56 0,00 -41 972,56

Rural Development EAFRD measures subject to IACS 2019 Incorrect calculation of sanctions CY2018 - ES02 ONE OFF EUR -4 929,35 0,00 -4 929,35

Rural Development EAFRD measures subject to IACS 2019 Incorrect calculation of sanctions CY2018 - ES06 ONE OFF EUR - 679,76 0,00 - 679,76

Rural Development EAFRD measures subject to IACS 2019 Incorrect calculation of sanctions CY2018 - ES08 ONE OFF EUR -4 598,39 0,00 -4 598,39

Rural Development EAFRD measures subject to IACS 2019 Incorrect calculation of sanctions CY2018 - ES10 ONE OFF EUR -18 055,62 -7 461,76 -10 593,86

Rural Development EAFRD measures subject to IACS 2019 Incorrect calculation of sanctions CY2018 - ES13 ONE OFF EUR - 975,52 - 657,55 - 317,97

Rural Development EAFRD measures subject to IACS 2020 incorrect calculation of sanctions CY2019 - ES02 ONE OFF EUR -9 303,57 0,00 -9 303,57

Rural Development EAFRD measures subject to IACS 2020 Incorrect calculation of sanctions CY2019 - ES06 ONE OFF EUR -14 766,59 0,00 -14 766,59

Rural Development EAFRD measures subject to IACS 2020 Incorrect calculation of sanctions CY2019 - ES08 ONE OFF EUR -3 645,31 0,00 -3 645,31

Rural Development EAFRD measures subject to IACS 2020 Incorrect calculation of sanctions CY2019 - ES10 ONE OFF EUR -21 646,21 -5 241,78 -16 404,43

Rural Development EAFRD measures subject to IACS 2020 Incorrect calculation of sanctions CY2019 - ES13 ONE OFF EUR -1 388,10 -71,79 -1 316,31

Clearance of Accounts - Financial Clearance 2020 Known errors - EAGF NonIACS and EAFRD IACS and NonIACS ONE OFF EUR -2 250,57 0,00 -2 250,57

Clearance of Accounts - Financial Clearance 2020 Material error in stratum 1 of EAFRD Non-IACS population ESTIMATED BY AMOUNT EUR - 476 970,34 0,00 - 476 970,34

Clearance of Accounts - Financial Clearance 2020 MLE in EAFRD Non-IACS ESTIMATED BY AMOUNT EUR - 209 035,81 0,00 - 209 035,81

Clearance of Accounts - Financial Clearance 2020 PIR in EAFRD NonIACS ESTIMATED BY AMOUNT EUR -46 082,59 0,00 -46 082,59

Rural Development EAFRD investment - private beneficiaries 2016 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.a FLAT RATE 5,00 % EUR - 829,60 0,00 - 829,60

Rural Development EAFRD investment - private beneficiaries 2017 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.a FLAT RATE 5,00 % EUR - 236 769,48 0,00 - 236 769,48

Rural Development EAFRD investment - private beneficiaries 2018 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.a FLAT RATE 5,00 % EUR - 270 485,58 0,00 - 270 485,58

Rural Development EAFRD investment - private beneficiaries 2019 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.a FLAT RATE 5,00 % EUR - 403 151,68 0,00 - 403 151,68

Rural Development EAFRD investment - private beneficiaries 2020 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.a FLAT RATE 5,00 % EUR - 431 097,67 0,00 - 431 097,67

Rural Development EAFRD investment - private beneficiaries 2017 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.b.i ONE OFF EUR -4 885,59 0,00 -4 885,59

Rural Development EAFRD investment - private beneficiaries 2016 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.b.ii ONE OFF EUR -16 985,01 0,00 -16 985,01

Rural Development EAFRD forestry measures 2017 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.b.ii ONE OFF EUR -1 008,76 0,00 -1 008,76

Rural Development EAFRD investment - private beneficiaries 2017 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.b.ii ONE OFF EUR - 141 724,02 0,00 - 141 724,02

Rural Development EAFRD investment - private beneficiaries 2018 weakness key control “Appropriate evaluation of the reasonableness of costs", point 1.1.b.ii ONE OFF EUR -10 739,86 0,00 -10 739,86

Rural Development EAFRD investment - private beneficiaries 2016 weakness key control “Sufficient quality of on-the-spot controls", point 2.1 FLAT RATE 5,00 % EUR -5 412,59 0,00 -5 412,59

Rural Development EAFRD investment - private beneficiaries 2017 weakness key control “Sufficient quality of on-the-spot controls", point 2.1 FLAT RATE 5,00 % EUR -99 876,16 0,00 -99 876,16

Total ES: EUR -3 558 593,04 -13 438,41 -3 545 154,63

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

FI Rural Development EAFRD measures subject to IACS 2019 EAFRD - claim year 2018 - active farmer ONE OFF EUR - 518 883,53 0,00 - 518 883,53

Rural Development EAFRD measures subject to IACS 2019 EAFRD- claim year 2018 - LPIS ONE OFF EUR - 270 324,13 0,00 - 270 324,13

Rural Development EAFRD measures subject to IACS 2021 EAFRD - claim year 2020 ONE OFF EUR -17 256,87 0,00 -17 256,87

Rural Development EAFRD measures subject to IACS 2020 EAFRD - CY 2019 ONE OFF EUR -27 275,81 0,00 -27 275,81

Total FI: EUR - 833 740,34 0,00 - 833 740,34

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

FR Rural Development EAFRD Risk management 2017 Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clés FLAT RATE 10,00 % EUR -43 451,62 -21 725,81 -21 725,81

Rural Development EAFRD Risk management 2018 Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clés FLAT RATE 10,00 % EUR -55 546,73 -27 773,36 -27 773,37

Rural Development EAFRD Risk management 2019 Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clés FLAT RATE 10,00 % EUR - 315 545,79 - 157 772,90 - 157 772,89

Rural Development EAFRD Risk management 2020 Absence d'un contrôle clé et lacune dans le fonctionnement de deux contrôles clés FLAT RATE 10,00 % EUR - 335 219,15 - 167 609,57 - 167 609,58

Rural Development EAFRD measures subject to IACS 2016 DOM-RD IACS M13 _ late OTSC (2015-2018) ONE OFF EUR -1 264,72 0,00 -1 264,72

Rural Development EAFRD measures subject to IACS 2017 DOM-RD IACS M13 _ late OTSC (2015-2018) ONE OFF EUR -42 123,96 -18 271,50 -23 852,46

Rural Development EAFRD measures subject to IACS 2018 DOM-RD IACS M13 _ late OTSC (2015-2018) ONE OFF EUR -21 316,77 - 338,32 -20 978,45

Rural Development EAFRD measures subject to IACS 2019 DOM-RD IACS M13 _ late OTSC (2015-2018) ONE OFF EUR -23 303,77 0,00 -23 303,77

Certification 2016 FEADER - erreurs connues ONE OFF EUR -31 429,18 -0,93 -31 428,25

Certification 2015 FEADER - suivi du test n.22 - FY2015 ONE OFF EUR -21 739,83 -1 877,26 -19 862,57

Rural Development EAFRD measures subject to IACS 2018 Financial clearance: correction of extrapolated errors (EAFRD IACS) (M13) ONE OFF EUR - 428 307,22 0,00 - 428 307,22

Rural Development EAFRD investment - private beneficiaries 2018 Financial clearance: correction of extrapolated errors (EAFRD NIACS) (M4) ONE OFF EUR -18 847,04 0,00 -18 847,04

Rural Development EAFRD Measures with flat-rate support 2018 Financial clearance: correction of extrapolated errors (EAFRD NIACS) (M6) ONE OFF EUR - 293 950,00 0,00 - 293 950,00

Clearance of Accounts - Financial Clearance 2018 Financial clearance: correction of known errors (Créances - Mesures DJA 2007-13 contrôle à 5 ans) ONE OFF EUR -35 600,00 0,00 -35 600,00

Rural Development EAFRD Measures with flat-rate support 2018 Financial clearance: correction of known errors (EAFRD NIACS) (M6) ONE OFF EUR -19 250,00 0,00 -19 250,00

Rural Development EAFRD Risk management 2017 Lacune dans le fonctionnement de deux contrôles clés FLAT RATE 5,00 % EUR -32 846,19 -5 661,44 -27 184,75

Rural Development EAFRD Risk management 2018 Lacune dans le fonctionnement de deux contrôles clés FLAT RATE 5,00 % EUR -9 818 935,87 -4 411 325,06 -5 407 610,81

Rural Development EAFRD Risk management 2019 Lacune dans le fonctionnement de deux contrôles clés FLAT RATE 5,00 % EUR -6 361 492,72 0,00 -6 361 492,72

Rural Development EAFRD Risk management 2020 Lacune dans le fonctionnement de deux contrôles clés FLAT RATE 5,00 % EUR -6 696 329,55 0,00 -6 696 329,55

Rural Development EAFRD Leader 2015 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 344 840,23 -37 785,33 - 307 054,90

Rural Development EAFRD investment - private beneficiaries 2016 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -4 079,51 -73,11 -4 006,40

Rural Development EAFRD investment - public beneficiaries 2016 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -73,92 -0,48 -73,44

Rural Development EAFRD Knowledge and innovation 2016 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 662,20 -4,24 - 657,96

Rural Development EAFRD Leader 2016 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -76 692,28 -7 669,22 -69 023,06

Rural Development EAFRD forestry measures 2017 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 121,39 - 115,40 -5,99

Rural Development EAFRD investment - private beneficiaries 2017 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -10 885,45 -5 890,95 -4 994,50

Rural Development EAFRD investment - public beneficiaries 2017 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 586,57 - 500,96 -85,61

Rural Development EAFRD Knowledge and innovation 2017 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -4 070,46 -3 313,01 - 757,45

Rural Development EAFRD Measures with flat-rate support 2017 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -10,17 -0,09 -10,08

Rural Development EAFRD forestry measures 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -1 025,65 - 672,66 - 352,99

Rural Development EAFRD investment - private beneficiaries 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -26 406,20 -23 714,93 -2 691,27

Rural Development EAFRD investment - public beneficiaries 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -5 556,73 -4 206,35 -1 350,38

Rural Development EAFRD Knowledge and innovation 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -13 121,17 -4 288,34 -8 832,83

Rural Development EAFRD Leader 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -3 377,43 -1 629,17 -1 748,26

Rural Development EAFRD Measures with flat-rate support 2018 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 653,44 -14,68 - 638,76

Rural Development EAFRD forestry measures 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 887,62 -5,68 - 881,94

Rural Development EAFRD investment - private beneficiaries 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -24 155,53 - 208,40 -23 947,13

Rural Development EAFRD investment - public beneficiaries 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -8 260,06 -52,89 -8 207,17

Rural Development EAFRD Knowledge and innovation 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -13 470,57 -86,21 -13 384,36

Rural Development EAFRD Leader 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -7 830,41 -51,22 -7 779,19

Rural Development EAFRD Measures with flat-rate support 2019 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 755,31 0,00 - 755,31

Rural Development EAFRD forestry measures 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 288,82 0,00 - 288,82

Rural Development EAFRD investment - private beneficiaries 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -23 349,50 0,00 -23 349,50

Rural Development EAFRD investment - public beneficiaries 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -8 126,41 0,00 -8 126,41

Rural Development EAFRD Knowledge and innovation 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -12 678,38 0,00 -12 678,38

Rural Development EAFRD Leader 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -10 987,30 0,00 -10 987,30

Rural Development EAFRD Measures with flat-rate support 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 754,06 0,00 - 754,06

Rural Development EAFRD Risk management 2020 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -57,60 0,00 -57,60

Rural Development EAFRD forestry measures 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR - 364,71 0,00 - 364,71

Rural Development EAFRD investment - private beneficiaries 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -11 972,58 0,00 -11 972,58

Rural Development EAFRD investment - public beneficiaries 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -5 627,36 0,00 -5 627,36

Rural Development EAFRD Knowledge and innovation 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -4 721,61 0,00 -4 721,61

Rural Development EAFRD Leader 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -5 175,95 0,00 -5 175,95

Rural Development EAFRD Measures with flat-rate support 2021 Lacune dans le fonctionnement d'un contrôle clé - Mesures d'investissement Feader hors SIGC ONE OFF EUR -1 235,93 0,00 -1 235,93

Rural Development EAFRD measures subject to IACS 2020 M10- CSP tardifs - correction 5% FLAT RATE 5,00 % EUR -3 965,25 0,00 -3 965,25

Rural Development EAFRD measures subject to IACS 2019 M10 CY 2015-2018 ONE OFF EUR -15 327,15 0,00 -15 327,15

Rural Development EAFRD measures subject to IACS 2020 M11- CSP tardifs - correction 2% FLAT RATE 2,00 % EUR - 861,83 0,00 - 861,83

Rural Development EAFRD measures subject to IACS 2019 M11 CY 2015-2019 ONE OFF EUR - 864,46 0,00 - 864,46

Rural Development EAFRD measures subject to IACS 2020 M11 CY 2015-2019 ONE OFF EUR - 625,50 -0,89 - 624,61

Rural Development EAFRD measures subject to IACS 2018 M11 RD IACS 2015-2018 ONE OFF EUR - 915,66 - 804,45 - 111,21

Rural Development EAFRD measures subject to IACS 2019 M11 RD IACS 2015-2018 ONE OFF EUR -2 115,05 -1,57 -2 113,48

Rural Development EAFRD measures subject to IACS 2016 M13 CY 2015-2019 ONE OFF EUR 25,29 0,00 25,29

Rural Development EAFRD measures subject to IACS 2017 M13 CY 2015-2019 ONE OFF EUR -44 812,06 - 759,70 -44 052,36

Rural Development EAFRD measures subject to IACS 2018 M13 CY 2015-2019 ONE OFF EUR -33 526,20 0,00 -33 526,20

Rural Development EAFRD measures subject to IACS 2019 M13 CY 2015-2019 ONE OFF EUR -27 289,32 0,00 -27 289,32

Rural Development EAFRD measures subject to IACS 2020 M13 CY 2015-2019 ONE OFF EUR - 205,22 0,00 - 205,22

Rural Development EAFRD measures subject to IACS 2015 OLAF cases M13 (2011-2016): report OLAF OC/2017/0280 ONE OFF EUR -11 947,56 0,00 -11 947,56

Rural Development EAFRD measures subject to IACS 2016 OLAF cases M13 (2011-2016): report OLAF OC/2017/0280 ONE OFF EUR 12,12 0,00 12,12

Rural Development EAFRD measures subject to IACS 2017 OLAF cases M13 (2011-2016): report OLAF OC/2017/0280 ONE OFF EUR -21 480,52 - 310,09 -21 170,43

Rural Development EAFRD measures subject to IACS 2019 OLAF cases (report OC/2017/0280): M10 (2011-2016) ONE OFF EUR -12 594,28 0,00 -12 594,28

Rural Development EAFRD measures subject to IACS 2020 OLAF cases (report OC/2017/0280): M10 (2011-2016) ONE OFF EUR -12 351,15 0,00 -12 351,15

Rural Development EAFRD measures subject to IACS 2016 RD IACS M10: late on-the-spot checks ONE OFF EUR -2 021,09 0,00 -2 021,09

Rural Development EAFRD measures subject to IACS 2017 RD IACS M10: late on-the-spot checks ONE OFF EUR -1,71 0,00 -1,71

Rural Development EAFRD measures subject to IACS 2018 RD IACS M10: late on-the-spot checks ONE OFF EUR -20 182,41 -1 121,10 -19 061,31

Rural Development EAFRD measures subject to IACS 2019 RD IACS M10: late on-the-spot checks ONE OFF EUR -34 064,60 -53,42 -34 011,18

Rural Development EAFRD measures subject to IACS 2020 RD IACS M10: late on-the-spot checks ONE OFF EUR -3 272,07 0,00 -3 272,07

Rural Development EAFRD measures subject to IACS 2017 Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rata ONE OFF EUR -3 036 757,35 -43 839,39 -2 992 917,96

Rural Development EAFRD measures subject to IACS 2018 Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rata ONE OFF EUR -3 165 783,03 0,00 -3 165 783,03

Rural Development EAFRD measures subject to IACS 2019 Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rata ONE OFF EUR -3 931 044,87 0,00 -3 931 044,87

Rural Development EAFRD measures subject to IACS 2020 Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rata ONE OFF EUR -2 755 076,26 0,00 -2 755 076,26

Rural Development EAFRD measures subject to IACS 2017 Weakness in administrative controls to determine eligibility of declared parcels (key control): pro rata ONE OFF EUR -3 374 632,71 0,00 -3 374 632,71

Total FR: EUR -41 741 042,52 -4 949 530,08 -36 791 512,44

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

GR Rural Development EAFRD measures subject to IACS 2018 Incorrect sanctions calculations M13 - CY 2017 ONE OFF EUR -46 461,84 - 459,38 -46 002,46

Rural Development EAFRD measures subject to IACS 2019 Incorrect sanctions calculations M13 - CY 2018 ONE OFF EUR -21 420,93 0,00 -21 420,93

Rural Development EAFRD measures subject to IACS 2020 Incorrect sanctions calculations M13 - CY 2019 ONE OFF EUR -40 939,09 0,00 -40 939,09

Total GR: EUR - 108 821,86 - 459,38 - 108 362,48

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

HU Rural Development EAFRD measures subject to IACS 2017 Weakness in the key control - Control of the active farmer status - Claim year 2016- RD ONE OFF EUR - 127 763,26 - 209,34 - 127 553,92

Rural Development EAFRD Risk management 2017 Weakness in the key control - Control of the active farmer status - Claim year 2016- RD ONE OFF EUR -7 713,71 0,00 -7 713,71

Rural Development EAFRD measures subject to IACS 2018 Weakness in the key control - Control of the active farmer status - Claim year 2017- RD ONE OFF EUR - 356 117,81 -2 799,68 - 353 318,13

Rural Development EAFRD Risk management 2018 Weakness in the key control - Control of the active farmer status - Claim year 2017- RD ONE OFF EUR -24 236,17 - 352,65 -23 883,52

Total HU: EUR - 515 830,95 -3 361,67 - 512 469,28

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

IE Rural Development EAFRD measures subject to IACS 2020 All weaknesses 2018-2021 ONE OFF EUR -1 577 401,84 0,00 -1 577 401,84

Total IE: EUR -1 577 401,84 0,00 -1 577 401,84

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

IT Rural Development EAFRD measures subject to IACS 2017 Non-respect of the compliance with long-term commitments -M10 - FY 2017 ONE OFF EUR -16 892,73 - 182,98 -16 709,75

Rural Development EAFRD measures subject to IACS 2018 Non-respect of the compliance with long-term commitments -M10 - FY 2018 ONE OFF EUR -12 748,93 0,00 -12 748,93

Rural Development EAFRD measures subject to IACS 2019 Non-respect of the compliance with long-term commitments -M10 - FY 2019 ONE OFF EUR -18 392,20 0,00 -18 392,20

Rural Development EAFRD measures subject to IACS 2017 Non-respect of the compliance with long-term commitments -M11 - FY 2017 ONE OFF EUR -29 648,22 - 321,15 -29 327,07

Rural Development EAFRD measures subject to IACS 2018 Non-respect of the compliance with long-term commitments -M11 - FY 2018 ONE OFF EUR -64 793,52 0,00 -64 793,52

Rural Development EAFRD measures subject to IACS 2019 Non-respect of the compliance with long-term commitments -M11 - FY 2019 ONE OFF EUR -76 500,70 0,00 -76 500,70

Total IT: EUR - 218 976,30 - 504,13 - 218 472,17

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

PT Rural Development EAFRD measures subject to IACS 2018 EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020 FLAT RATE 10,00 % EUR - 174 995,49 -17,30 - 174 978,19

Rural Development EAFRD measures subject to IACS 2019 EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020 FLAT RATE 10,00 % EUR - 812 740,77 0,00 - 812 740,77

Rural Development EAFRD measures subject to IACS 2020 EAFRD IACS M10, M11, M12, M13 for FY2018, FY2019 and FY2020 FLAT RATE 10,00 % EUR - 757 794,17 0,00 - 757 794,17

Rural Development EAFRD forestry measures 2019 EAFRD M15 for FY2018, FY2019 and FY2020 FLAT RATE 10,00 % EUR -3 680,50 0,00 -3 680,50

Rural Development EAFRD forestry measures 2020 EAFRD M15 for FY2018, FY2019 and FY2020 FLAT RATE 10,00 % EUR -42 881,99 0,00 -42 881,99

Rural Development EAFRD measures subject to IACS 2017 Weaknesses 2016-2019 FLAT RATE 5,00 % EUR -5 955 574,27 - 398,26 -5 955 176,01

Rural Development EAFRD measures subject to IACS 2018 Weaknesses 2016-2019 FLAT RATE 5,00 % EUR -5 755 496,20 -8,02 -5 755 488,18

Rural Development EAFRD measures subject to IACS 2019 Weaknesses 2016-2019 FLAT RATE 5,00 % EUR -5 685 088,12 0,00 -5 685 088,12

Rural Development EAFRD measures subject to IACS 2020 Weaknesses 2016-2019 FLAT RATE 5,00 % EUR -5 275 104,75 0,00 -5 275 104,75

Total PT: EUR -24 463 356,26 - 423,58 -24 462 932,68

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

RO Rural Development EAFRD measures subject to IACS 2019 Animal welfare: Overstated payment rates for sub-measure 1.a (FY 2019- FY 2020) FLAT RATE 25,00 % EUR -1 264 993,57 0,00 -1 264 993,57

Rural Development EAFRD measures subject to IACS 2020 Animal welfare: Overstated payment rates for sub-measure 1.a (FY 2019- FY 2020) FLAT RATE 25,00 % EUR - 880 856,49 0,00 - 880 856,49

Clearance of Accounts - Financial Clearance 2019 Known errors EAFRD NIACS ONE OFF EUR -38 439,95 0,00 -38 439,95

Clearance of Accounts - Financial Clearance 2019 Projected Incompliance Rate EAFRD NIACS ESTIMATED BY AMOUNT EUR -6 685 993,41 0,00 -6 685 993,41

Total RO: EUR -8 870 283,42 0,00 -8 870 283,42

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

SE Rural Development EAFRD measures subject to IACS 2018 LPIS update 2017-2019 EAFRD - Comp M13 ANC FLAT RATE 5,00 % EUR - 397 554,60 -44 048,32 - 353 506,28

Rural Development EAFRD measures subject to IACS 2019 LPIS update 2017-2019 EAFRD - Comp M13 ANC FLAT RATE 5,00 % EUR - 359 395,28 -2 164,83 - 357 230,45

Rural Development EAFRD measures subject to IACS 2020 LPIS update 2017-2019 EAFRD - Comp M13 ANC FLAT RATE 5,00 % EUR - 524 361,48 0,00 - 524 361,48

Rural Development EAFRD measures subject to IACS 2018 LPIS update 2017-2019 EAFRD - Eco M11 OF FLAT RATE 5,00 % EUR - 127 005,63 -50 558,21 -76 447,42

Rural Development EAFRD measures subject to IACS 2019 LPIS update 2017-2019 EAFRD - Eco M11 OF FLAT RATE 5,00 % EUR - 146 469,49 0,00 - 146 469,49

Rural Development EAFRD measures subject to IACS 2020 LPIS update 2017-2019 EAFRD - Eco M11 OF FLAT RATE 5,00 % EUR - 192 677,68 0,00 - 192 677,68

Rural Development EAFRD measures subject to IACS 2018 LPIS update 2017-2019 EAFRD - Grazing M10 AEC FLAT RATE 5,00 % EUR - 577 909,23 - 118 743,96 - 459 165,27

Rural Development EAFRD measures subject to IACS 2019 LPIS update 2017-2019 EAFRD - Grazing M10 AEC FLAT RATE 5,00 % EUR - 691 269,44 -10 942,03 - 680 327,41

Rural Development EAFRD measures subject to IACS 2020 LPIS update 2017-2019 EAFRD - Grazing M10 AEC FLAT RATE 5,00 % EUR -1 062 643,14 0,00 -1 062 643,14

Total SE: EUR -4 079 285,97 - 226 457,35 -3 852 828,62

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

SK Clearance of Accounts - Financial Clearance 2019 Weaknesses in EAFRD IACS population ONE OFF EUR - 377 045,38 0,00 - 377 045,38