NoL267/40 OfficialJournaloftheEuropeanCommunities 9.10.85
COMMISSION DECISION
of28August1985
ontheclearanceoftheaccountspresentedbytheGrandDuchyofLuxembourginrespectofthe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,expenditurefor
1981
(OnlytheFrenchtextisauthentic)
(85/462/EEC)
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No729/70of
21April1970onthefinancingofthecommonagricultural
policy('),aslastamendedbyRegulation (EEC)
No870/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee ,(EEC)No1300/84(5),60%ofexpenditureonthose
measuresisbornebytheGuaranteeSectionoftheEAGGF
and40%bytheGuidanceSection;whereasthesaid
measurescountasinterventionwithinthemeaningof
Article3ofRegulation (EEC)No729/70andconstitutea
commonmeasurewithinthemeaningofArticle6(1)ofthat
Regulation;whereasitisthereforenecessarytoinclude
GuidanceSectionexpenditurewhenclearingtheaccountsin
respectofexpenditurefinancedbytheEAGGF;
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsprocedurefornationalaidsin
accordancewithArticle93oftheTreatyorinfringement
proceduresunderArticle169oftheTreatycurrentlyin
progressorconcludedafterthedateof31March1985orasa
resultofinfringements in1981ornationalaidsincompatible
withtheTreatypaidin1981havingaffectedtheexpenditure
chargedtotheEAGGFinanyfinancialyearsubsequentto
thatof1981;
WhereasthepresentDecisiondoesnotprejudicethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsrelatingtocurrentinvestigations ,
financiallossesresultingfromirregularitiesinthemeaningof
Article8ofRegulation (EEC)No729/70orjudgmentsby
theCourtofJusticeoncasescurrentlyunderconsideration
andconcerningmatterswhicharealsothesubjectofthis
Decision,Whereas,underArticle5(2)(b)ofRegulation (EEC)
No729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearstheaccounts
oftheauthoritiesandbodiesreferredtoinArticle4ofthat'
Regulation ;
WhereasLuxembourghastransmittedtotheCommission
thedocumentsrequiredtocleartheaccountsfor1981;
whereasthelatterhascarriedouton-the-spotinspectionsas
providedforinArticle9(2)ofRegulation (EEC)
No729/70;
WhereasArticle8ofCommission Regulation (EEC)
No1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection(3),providesthattheDecisiontoclearthe
accountsmustincludethedetermination oftheamountof
expenditureincurredineachMemberStateduringthe
financialyearinquestionrecognizedaschargeabletothe
Fund,GuaranteeSection,andalsothedetermination ofthe
amountoftheCommunity'sfinancialresourcesstillavailable
ineachMemberState;
Whereas,underCouncilRegulation (EEC)No1078/77of
17May1977introducingasystemofpremiumsforthe
non-marketing ofmilkandmilkproductsandforthe
conversionofdairyherds(4),aslastamendedbyRegulationHASADOPTEDTHISDECISION :
Article1
1.TheexpenditurebyLuxembourg recognizedas
chargeabletotheEuropeanAgriculturalGuidanceand
GuaranteeFund,GuaranteeSection,inrespectofthe1981
financialyearamounts,inaccordancewithAnnexI,to
Lfrs144160572.
2.Theexpenditurerecognizedaschargeabletothe
EAGGFpursuanttoRegulation (EEC)No1078/77(!)OJNoL94,28.4.1970,p.13.
(2)OJNoL95,2.4.1985,p.1.
(3)OJNoL186,16.8.1972,p.1.
(4)OJNoL131,26.5.1977,p.1. (5)OJNoL125,12.5.1984,p.3.

9.10.85 NoL267/41 OfficialJournaloftheEuropeanCommunities
amounts,inaccordancewithAnnexII,toLfrs
34246725.Article3
ThisDecisionisaddressedtotheGrandDuchyof
Luxembourg .
DoneatBrussels,28August1985.
FortheCommission
FransANDRIESSEN
Vice-PresidentArticle2
Thefinancialresourcesavailableattheendof1981amount,
inaccordancewithAnnexI,toLfrs23122894and,in
accordancewithAnnexII,toLfrs2896653.

NoL267/42 OfficialJournaloftheEuropeanCommunities 9.10.85
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,GuaranteeSection,for1981(!)
(Lfrs)
9783466
157500000
1672834661.Fundsavailableafterclearanceoftheaccountsfor1980
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditurerecognizedfor1981:
(a)Expendituredeclared
(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisiondeferredto1982
(c)Eliminationofreservesforpreviousyears
(d)Expenditurerecognized
5.Fundsavailableafterclearanceofaccountsfor1981144160572
144160572
23122894
(x)ExcludingexpenditureonmeasuresunderRegulation (EEC)No1078/77.
ANNEXII
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGFunderRegulation (EEC)No1078/77for
1981
(Lfrs)
1.Fundsavailableafterclearanceoftheaccountsfor1980
2.Advancesreceivedfor1981
3.Totalfundsavailabletocoverexpenditurefor1981
4.Expenditureincurredin1981chargeabletotheEAGGFof
which:
(a)GuaranteeSection
(b)GuidanceSection
5.Fundsavailableafterclearanceoftheaccountsfor19813443378
33700000
37143378
34246725
289665320548035
13698690