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

BG Certification 2016 CEB/2017/005/BG - MLE in the EAFRD population ESTIMATED BY AMOUNT EUR – 1 834 947,67 – 160 347,68 – 1 674 599,99

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 12 of RDP 2014-2020). ONE OFF EUR – 1 837 276,90 0,00 – 1 837 276,90

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Identification of reference parcels in a computerised LPIS-GIS with at least the requirements in Article 5 of Regulation 640/2014 (measure 13 of RDP 2014-2020). ONE OFF EUR – 210 464,02 0,00 – 210 464,02

Rural Development EAFRD (2014-2020) measures subject to IACS 2017 Verification of the compliance with the rules of organic farming (measure 11 of RDP 2014-2020). EXTRAPOLATED 3,35 % EUR – 606 372,80 0,00 – 606 372,80

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020). EXTRAPOLATED 3,35 % EUR – 292 993,48 – 5 859,87 – 287 133,61

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Verification of the compliance with the rules of organic farming (measure 214 of RDP 2007-2013 and measure 11 of RDP 2014-2020). EXTRAPOLATED 3,35 % EUR – 571 044,47 0,00 – 571 044,47

Total BG: EUR – 5 353 099,34 – 166 207,55 – 5 186 891,79

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

CZ Rural Development EAFRD (2014-2020) measures subject to IACS 2017 Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2017) FLAT RATE 5,00 % EUR – 144 617,10 0,00 – 144 617,10

Rural Development EAFRD (2014-2020) measures subject to IACS 2018 Pre-notification of on-the-spot checks for M214, M10, M11 and M13 in relation to claim year 2016 (paid in financial year 2018) FLAT RATE 5,00 % EUR – 6 499,55 0,00 – 6 499,55

Total CZ: EUR – 151 116,65 0,00 – 151 116,65

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

DE Certification 2016 Financial errors in the EAGF and EAFRD population ONE OFF EUR – 56 042,26 0,00 – 56 042,26

Certification 2015 Known errors (EAFRD non-IACS) ONE OFF EUR – 20 424,82 0,00 – 20 424,82

Certification 2015 Random errors on the expenditures of EAFRD non IACS ONE OFF EUR – 226 246,59 0,00 – 226 246,59

Total DE: EUR – 302 713,67 0,00 – 302 713,67

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

DK Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 3 Key Controls deficient and 2 Ancillary Controls absent FLAT RATE 10,00 % EUR – 1 264 137,31 – 3 916,77 – 1 260 220,54

Rural Development EAFRD Leader 2015 3 Key Controls deficient and 2 Ancillary Controls absent FLAT RATE 10,00 % EUR – 1 205 474,58 0,00 – 1 205 474,58

Rural Development EAFRD Leader 2016 3 Key Controls deficient and 2 Ancillary Controls absent FLAT RATE 10,00 % EUR – 897 168,81 0,00 – 897 168,81

Certification 2016 CEB/2017/024/DK - errors in the EAGF and EAFRD populations ONE OFF EUR – 3 981,96 0,00 – 3 981,96

Total DK: EUR – 3 370 762,66 – 3 916,77 – 3 366 845,89

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

ES Certification 2016 FINANCIAL ERRORS DETECTED BY THE CB ONE OFF EUR – 59 731,49 0,00 – 59 731,49

Rural Development EAFRD Axis 1 - Measures with flat rate support 2014 Non-compliance with the priority status requirements ONE OFF EUR – 63 257,98 0,00 – 63 257,98

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 Non-compliance with the priority status requirements ONE OFF EUR – 197 252,51 0,00 – 197 252,51

Total ES: EUR – 320 241,98 0,00 – 320 241,98

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

FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 13 572,25 0,00 – 13 572,25

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 60 774,73 0,00 – 60 774,73

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 164 041,55 0,00 – 164 041,55

Rural Development EAFRD Investment - public beneficiaries 2014 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 395 521,13 0,00 – 395 521,13

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2015 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 526 480,02 0,00 – 526 480,02

Rural Development EAFRD (2014-2020) Investment - public beneficiaries 2016 Selection of the beneficiaries process does not prioritise in order to support only those that best fulfil the objectives of the RDP FLAT RATE 5,00 % EUR – 34 620,08 0,00 – 34 620,08

Total FI: EUR – 1 195 009,76 0,00 – 1 195 009,76

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

FR Certification 2014 EAFRD financial error No 1 ONE OFF EUR – 216,18 0,00 – 216,18

Certification 2014 EAFRD financial error No 106 ONE OFF EUR – 1 089,43 0,00 – 1 089,43

Certification 2014 EAFRD financial error No 131 ONE OFF EUR – 265,77 – 25,45 – 240,32

Certification 2014 EAFRD financial error No 138 ONE OFF EUR – 3 239,40 0,00 – 3 239,40

Certification 2014 EAFRD financial error No 150 ONE OFF EUR – 5,73 0,00 – 5,73

Certification 2014 EAFRD financial error No 41 ONE OFF EUR – 28 132,45 0,00 – 28 132,45

Certification 2014 EAFRD financial error No 49 ONE OFF EUR – 11,64 – 1,12 – 10,52

Certification 2014 EAFRD financial error No 50 ONE OFF EUR – 2 891,42 – 276,81 – 2 614,61

Certification 2014 EAFRD financial error No 51 ONE OFF EUR – 5 600,00 – 536,11 – 5 063,89

Certification 2014 EAFRD financial error No 57 ONE OFF EUR – 504,51 – 48,30 – 456,21

Certification 2014 EAFRD financial error No 60 ONE OFF EUR – 80 598,00 0,00 – 80 598,00

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 ICHN 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks ESTIMATED BY AMOUNT EUR – 12 710 673,46 – 8 651 399,66 – 4 059 273,80

Certification 2014 Lack of diligence in recovery ONE OFF EUR – 833 708,09 0,00 – 833 708,09

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 PHAE 2014 - Sufficient quality of on-the-spot controls - appropriate verification of the commitments - assessment of the livestock density during the on-the-spot checks ESTIMATED BY AMOUNT EUR – 1 553 534,09 – 1 553 534,09 0,00

Total FR: EUR – 15 220 470,17 – 10 205 821,54 – 5 014 648,63

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

GB Rural Development EAFRD Investment - private beneficiaries 2014 Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) FLAT RATE 5,00 % EUR – 325 626,46 0,00 – 325 626,46

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) FLAT RATE 5,00 % EUR – 248 414,98 0,00 – 248 414,98

Rural Development EAFRD (2014-2020) forestry measures 2016 Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) FLAT RATE 5,00 % EUR – 3 342,25 0,00 – 3 342,25

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2016 Deficiencies in verification of Reasonableness of costs (M123, M312) and in in-situ visits (M121, transitional measures) FLAT RATE 5,00 % EUR – 17 320,23 0,00 – 17 320,23

Rural Development EAFRD Leader 2015 EAFRD non-IACS: sample reviewed in the substantive testing (one-off financial correction)-RD programme 2007-2013 ONE OFF EUR – 63 131,31 0,00 – 63 131,31

Total GB: EUR – 657 835,23 0,00 – 657 835,23

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

GR Certification 2015 EAFRD Non IACS - sample reviewed in the substantive testing (one-off financial correction) ONE OFF EUR – 99 353,26 – 673,55 – 98 679,71

Total GR: EUR – 99 353,26 – 673,55 – 98 679,71

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

HU Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2011 Deficiencies in key control related to management and control of M142 - duration of support. ESTIMATED BY AMOUNT EUR – 3 102 022,70 0,00 – 3 102 022,70

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2012 Deficiencies in key control related to management and control of M142 - duration of support. ESTIMATED BY AMOUNT EUR – 10 804 018,11 0,00 – 10 804 018,11

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2013 Deficiencies in key control related to management and control of M142 - duration of support. ESTIMATED BY AMOUNT EUR – 5 087 630,41 0,00 – 5 087 630,41

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 Deficiencies in key control related to management and control of M142 - duration of support. ESTIMATED BY AMOUNT EUR – 2 330 804,65 0,00 – 2 330 804,65

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 Deficiencies in key control related to management and control of M142 - duration of support. ESTIMATED BY AMOUNT EUR – 841 528,08 0,00 – 841 528,08

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2011 Deficiencies in key control related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 224 850,19 – 155 101,14 – 69 749,05

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2012 Deficiencies in key control related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 695 297,84 – 540 200,91 – 155 096,93

Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2013 Deficiencies in key control related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 286 488,68 – 254 381,52 – 32 107,16

Rural Development EAFRD Axis 1 - Measures with flat rate support 2014 Deficiencies in key controls related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 382 937,22 – 295 655,73 – 87 281,49

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 Deficiencies in key controls related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 156 267,78 – 116 540,23 – 39 727,55

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 Deficiencies in key controls related to management and control of M142 - eligibility criteria FLAT RATE 5,00 % EUR – 48 652,30 – 42 076,40 – 6 575,90

Rural Development EAFRD Axis 1 - Measures with flat rate support 2014 deficiency in key control - duration of support ESTIMATED BY AMOUNT EUR – 5 913 114,58 0,00 – 5 913 114,58

Total HU: EUR – 29 873 612,54 – 1 403 955,93 – 28 469 656,61

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

IT Accreditation Paying Agency 2014 Absence of reperformance controls by Agea on EAFRD IACS FLAT RATE 2,00 % EUR – 1 359 927,42 0,00 – 1 359 927,42

Accreditation Paying Agency 2015 Absence of reperformance controls by Agea on EAFRD IACS FLAT RATE 2,00 % EUR – 5 767 406,83 0,00 – 5 767 406,83

Accreditation Paying Agency 2016 Absence of reperformance controls by Agea on EAFRD IACS FLAT RATE 2,00 % EUR – 3 720 952,06 0,00 – 3 720 952,06

Accreditation Paying Agency 2007 Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD ONE OFF EUR – 218 915,60 0,00 – 218 915,60

Accreditation Paying Agency 2008 Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD ONE OFF EUR – 826 684,32 0,00 – 826 684,32

Accreditation Paying Agency 2009 Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD ONE OFF EUR – 589 631,90 0,00 – 589 631,90

Accreditation Paying Agency 2010 Debt Management: paper files prior to FY2010 not recorded in the system for EAFRD ONE OFF EUR – 971 562,29 0,00 – 971 562,29

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 Ineligible amounts (fraud) paid to beneficiary L.O. and other projects under M121 approved by the same inspector ONE OFF EUR – 1 071 801,22 0,00 – 1 071 801,22

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 Ineligible amounts (fraud) paid to beneficiary L.O. under M112 ONE OFF EUR – 21 000,00 0,00 – 21 000,00

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 91 005,25 – 91 005,25 0,00

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 30 627,55 – 30 627,55 0,00

Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 236 521,00 – 236 521,00 0,00

Rural Development EAFRD Investment - private beneficiaries 2014 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 21 659,14 0,00 – 21 659,14

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2015 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 514 365,17 0,00 – 514 365,17

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2016 Ineligible amounts paid for projects under M121 FLAT RATE 2,52 % EUR – 514 416,77 0,00 – 514 416,77

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2016 Ineligible amounts paid for transitional expenditure (follow up: projects under M121) FLAT RATE 2,52 % EUR – 107 498,30 0,00 – 107 498,30

Rural Development EAFRD (2014-2020) Investment - private beneficiaries 2017 Ineligible amounts paid for transitional expenditure (follow up: projects under M121) FLAT RATE 2,52 % EUR – 164 372,47 0,00 – 164 372,47

Total IT: EUR – 16 228 347,29 – 358 153,80 – 15 870 193,49

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

RO Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Incorrect payment rates - FY2014 - sub-measure 3a ONE OFF EUR – 818 013,62 – 15 198,83 – 802 814,79

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Incorrect payment rates - FY2014 - sub-measure 3b ONE OFF EUR – 4 576 407,63 0,00 – 4 576 407,63

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Incorrect payment rates - FY2014 - sub-measure 4b ONE OFF EUR – 9 560 314,82 – 177 632,27 – 9 382 682,55

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Incorrect payment rates - FY2014 - sub-measure 5a ONE OFF EUR – 1 727 302,80 – 32 093,58 – 1 695 209,22

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Incorrect payment rates - FY2015 - sub-measure 1a ESTIMATED BY AMOUNT EUR – 5 533 253,66 0,00 – 5 533 253,66

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Incorrect payment rates - FY2015 - sub-measure 3a ONE OFF EUR – 1 588 178,57 0,00 – 1 588 178,57

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Incorrect payment rates - FY2015 - sub-measure 3b ONE OFF EUR – 4 489 089,72 0,00 – 4 489 089,72

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Incorrect payment rates - FY2015 - sub-measure 4b ONE OFF EUR – 10 657 012,37 0,00 – 10 657 012,37

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Incorrect payment rates - FY2015 - sub-measure 5a ONE OFF EUR – 2 969 317,38 0,00 – 2 969 317,38

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Incorrect payment rates - FY2016 - sub-measure 1a ESTIMATED BY AMOUNT EUR – 7 651 592,95 0,00 – 7 651 592,95

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Incorrect payment rates - FY2016 - sub-measure 3a ONE OFF EUR 7 970,40 0,00 7 970,40

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Incorrect payment rates - FY2016 - sub-measure 3b ONE OFF EUR – 1 497,68 0,00 – 1 497,68

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Incorrect payment rates - FY2016 - sub-measure 4b ONE OFF EUR – 8 689 604,28 0,00 – 8 689 604,28

Rural Development EAFRD (2014-2020) measures subject to IACS 2016 Incorrect payment rates - FY2016 - sub-measure 5a ONE OFF EUR – 463 232,49 0,00 – 463 232,49

Certification 2014 Known error in EAFRD IACS ONE OFF EUR – 60 838,46 – 304,19 – 60 534,27

Certification 2014 MLE EAFRD NON-IACS ESTIMATED BY AMOUNT EUR – 13 424 095,76 – 722 370,47 – 12 701 725,29

Certification 2014 MLE EARDF IACS ESTIMATED BY AMOUNT EUR – 5 447 940,85 – 7 258,11 – 5 440 682,74

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 weakness in a key control ONE OFF EUR – 100 833,00 0,00 – 100 833,00

Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 weakness in a key control ONE OFF EUR – 64 467,00 0,00 – 64 467,00