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

BE Certification 2014 Known error for EAFRD IACS population ONE OFF EUR – 24 230,01 – 48,86 – 24 181,15

Certification 2014 MLE for the EAFRD non-IACS population ONE OFF EUR – 123 429,41 0,00 – 123 429,41

Certification 2014 MLE for the EAFRD IACS population ONE OFF EUR – 110 788,10 – 223,42 – 110 564,68

Cross Compliance 2013 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR – 19 570,41 0,00 – 19 570,41

Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR 280,00 0,00 280,00

Cross Compliance 2013 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 FLAT RATE 2,00 % EUR 1,07 0,00 1,07

Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 FLAT RATE 2,00 % EUR – 16 006,55 0,00 – 16 006,55

Total BE: EUR – 293 743,41 – 272,28 – 293 471,13

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

BG Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 187 091,42 0,00 – 187 091,42

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 365 906,63 0,00 – 365 906,63

Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 812 405,82 0,00 – 812 405,82

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 436 311,22 0,00 – 436 311,22

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 3 218 840,38 0,00 – 3 218 840,38

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 1 121 595,00 0,00 – 1 121 595,00

Total BG: EUR – 6 142 150,47 0,00 – 6 142 150,47

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

DE Certification 2013 Financial errors identified by the Certification Body ONE OFF EUR – 977,11 0,00 – 977,11

Certification 2014 Financial errors identified by the Certification Body ONE OFF EUR – 708,76 0,00 – 708,76

Certification 2012 Financial errors identified by the CB ONE OFF EUR – 496,49 0,00 – 496,49

Total DE: EUR – 2 182,36 0,00 – 2 182,36

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

DK Certification 2012 EAFRD MLE ONE OFF EUR – 1 001 809,47 – 307 761,24 – 694 048,23

Certification 2014 Error detected in the re-performance of OTSC in the EAFRD non-IACS population ONE OFF EUR – 2,01 0,00 – 2,01

Certification 2014 Errors detected in the re-performance of OTSC in the EAFRD IACS population ONE OFF EUR – 93,35 0,00 – 93,35

Certification 2013 Financial errors identified in the compliance testing for the EAFRD non-IACS population ONE OFF EUR – 126,37 – 3,35 – 123,02

Certification 2013 MLE for the EAFRD non-IACS population ONE OFF EUR – 837 801,30 – 15 027,43 – 822 773,87

Certification 2014 MLE in the EAFRD non-IACS population ONE OFF EUR – 193 310,80 – 4 445,75 – 188 865,05

Certification 2012 Not recovered financial errors from FY2012 ONE OFF EUR – 105,59 – 0,63 – 104,96

Total DK: EUR – 2 033 248,89 – 327 238,40 – 1 706 010,49

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

ES Cross Compliance 2012 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 218 631,80 0,00 – 218 631,80

Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 43 203,42 0,00 – 43 203,42

Cross Compliance 2012 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 5,43 0,00 – 5,43

Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 171 297,45 0,00 – 171 297,45

Certification 2013 EAFRD non-IACS population outstanding corrections from previous years. ONE OFF EUR – 13 337,67 – 13 324,84 – 12,83

Certification 2013 Errors identified in the substantive testing of EAFRD non-IACS population. MLE. ONE OFF EUR – 110 102,63 – 4 469,05 – 105 633,58

Certification 2012 Extrapolated error for EAFRD non-IACS population ONE OFF EUR – 2 532 066,96 – 494 665,62 – 2 037 401,34

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 M125: the controls on the eligibility of the projects under M125 not satisfactory FLAT RATE 10,00 % EUR – 5 995,99 0,00 – 5 995,99

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 M125: the controls on the eligibility of the projects under M125 not satisfactory FLAT RATE 10,00 % EUR – 227 944,41 0,00 – 227 944,41

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 2 758,71 – 1 090,07 – 1 668,64

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 5 565,88 0,00 – 5 565,88

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 397 882,31 0,00 – 397 882,31

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 11 170,64 0,00 – 11 170,64

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1 528 198,12 0,00 – 1 528 198,12

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 91 853,90 0,00 – 91 853,90

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1 574 201,32 0,00 – 1 574 201,32

Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 51 302,36 0,00 – 51 302,36

Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1 022 883,10 0,00 – 1 022 883,10

Total ES: EUR – 8 008 402,10 – 513 549,58 – 7 494 852,52

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

FI Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Weakness in verification of the reasonableness of costs in Measure 413 FLAT RATE 5,00 % EUR – 166 858,19 0,00 – 166 858,19

Total FI: EUR – 166 858,19 0,00 – 166 858,19

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

GB Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Lack of appropriate checks on double financing (key control) ONE OFF EUR – 3 008,34 0,00 – 3 008,34

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Lack of appropriate checks on the eligibility of the costs of the operation (key control) ONE OFF EUR – 204 505,57 0,00 – 204 505,57

Total GB: EUR – 207 513,91 0,00 – 207 513,91

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

IE Certification 2014 Known errors identified in the EAFRD IACS population ONE OFF EUR – 4 006,11 0,00 – 4 006,11

Certification 2014 Known errors identified in the EAFRD Non IACS population ONE OFF EUR – 7 553,44 – 62,31 – 7 491,13

Total IE: EUR – 11 559,55 – 62,31 – 11 497,24

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

IT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 322 955,33 – 119 880,04 – 203 075,29

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2012 Number of errors in the files resulting from a weak control system. ONE OFF EUR – 17 259,86 0,00 – 17 259,86

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 1 048 678,11 – 105 713,76 – 942 964,35

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 1 610 347,46 – 8 580,00 – 1 601 767,46

Rural Development EAFRD Axis 1 (2007-2013) 2007 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 9 065,98 – 1 091,16 – 7 974,82

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2008 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 407,39 0,00 – 407,39

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 4 029,20 – 588,01 – 3 441,19

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 45 823,63 – 2 648,46 – 43 175,17

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 93 330,46 – 3 893,24 – 89 437,22

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 320 482,97 – 25 971,96 – 294 511,01

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 424 992,50 – 47 702,52 – 377 289,98

Rural Development EAFRD Investment — private beneficiaries 2014 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 178 543,97 – 21 276,84 – 157 267,13

Rural Development EAFRD Axis 1 (2007-2013) 2007 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 2 727,89 0,00 – 2 727,89

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 1 470,04 0,00 – 1 470,04

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 6 621,14 0,00 – 6 621,14

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 9 733,10 0,00 – 9 733,10

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 64 929,91 0,00 – 64 929,91

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 119 256,29 0,00 – 119 256,29

Rural Development EAFRD Investment — private beneficiaries 2014 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 53 192,08 0,00 – 53 192,08

Total IT: EUR – 4 333 847,31 – 337 345,99 – 3 996 501,32

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

MT Certification 2014 Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure. ONE OFF EUR – 73 406,00 0,00 – 73 406,00

Total MT: EUR – 73 406,00 0,00 – 73 406,00

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

NL Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Exclude expenditure due to lack of procurement procedure ONE OFF EUR – 85 000,00 0,00 – 85 000,00

Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in the checks of the procurement correction based on the recalculation of the error rate EXTRAPOLATED 0,81 % EUR – 105 036,34 0,00 – 105 036,34

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in the checks of the public procurement, based on the recalculation of the error rate EXTRAPOLATED 0,81 % EUR – 116 704,26 – 328,69 – 116 375,57

Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure FLAT RATE 5,00 % EUR – 709 760,04 0,00 – 709 760,04

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure FLAT RATE 5,00 % EUR – 788 603,51 – 2 221,05 – 786 382,46

Total NL: EUR – 1 805 104,15 – 2 549,74 – 1 802 554,41

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

PT Rural Development EAFRD Investment — private beneficiaries 2010 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 278 756,48 0,00 – 278 756,48

Rural Development EAFRD Investment — private beneficiaries 2011 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 757 851,45 – 271 077,60 – 486 773,85

Rural Development EAFRD Investment — private beneficiaries 2012 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 419 869,93 – 55 060,96 – 364 808,97

Rural Development EAFRD Investment — private beneficiaries 2013 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 324 408,44 0,00 – 324 408,44

Rural Development EAFRD Investment — private beneficiaries 2014 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 209 924,00 0,00 – 209 924,00

Total PT: EUR – 1 990 810,30 – 326 138,56 – 1 664 671,74

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

RO Cross Compliance 2013 Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 FLAT RATE 2,00 % EUR – 97 630,09 0,00 – 97 630,09

Certification 2010 MLE EAFRD Non-IACS population FY2010 ONE OFF EUR – 4 653 241,82 – 275 778,82 – 4 377 463,00

Certification 2011 MLE EAFRD Non-IACS population FY2011 ONE OFF EUR – 3 210 679,11 – 267 668,25 – 2 943 010,86

Cross Compliance 2012 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 FLAT RATE 5,00 % EUR – 887 541,50 0,00 – 887 541,50

Cross Compliance 2013 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 FLAT RATE 5,00 % EUR – 24 239,06 0,00 – 24 239,06

Cross Compliance 2013 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012 FLAT RATE 5,00 % EUR – 950 060,57 0,00 – 950 060,57

Cross Compliance 2014 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013 FLAT RATE 5,00 % EUR – 390 637,48 0,00 – 390 637,48

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Non respect of 5 year commitment for AEM ONE OFF EUR – 975 531,89 – 33 285,00 – 942 246,89

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Non respect of 5 year commitment for AEM ONE OFF EUR – 1 798 686,77 – 89 934,34 – 1 708 752,43

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Non respect of 5 year commitment for AEM ONE OFF EUR – 2 866 913,52 – 15 400,00 – 2 851 513,52

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2012 Weaknesses in: artificial conditions FLAT RATE 5,00 % EUR – 148 810,96 0,00 – 148 810,96

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 11 702,85 0,00 – 11 702,85

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 321 762,57 0,00 – 321 762,57

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 14 714 299,52 0,00 – 14 714 299,52

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 7 046 834,54 0,00 – 7 046 834,54

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 5 791 393,96 0,00 – 5 791 393,96

Total RO: EUR – 43 889 966,21 – 682 066,41 – 43 207 899,80

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

SI Cross Compliance 2013 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR – 63 628,41 0,00 – 63 628,41

Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR 151,64 0,00 151,64

Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013 FLAT RATE 2,00 % EUR – 135 503,29 0,00 – 135 503,29

Cross Compliance 2015 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 FLAT RATE 2,00 % EUR – 72 243,26 0,00 – 72 243,26

Total SI: EUR – 271 223,32 0,00 – 271 223,32

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

SK Certification 2014 Financial clearance, EAFRD Non-IACS population Most Likely Error ONE OFF EUR – 697 749,56 0,00 – 697 749,56

Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 540 903,88 0,00 – 540 903,88

Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 4 718,01 0,00 – 4 718,01

Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR 41,95 0,00 41,95

Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 24,22 0,00 – 24,22

Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 538 813,81 0,00 – 538 813,81

Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 1 195,01 0,00 – 1 195,01

Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 2,00 % EUR – 17,66 0,00 – 17,66

Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 2,00 % EUR – 179 779,34 0,00 – 179 779,34