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

AT Promotion Measures 2016 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -705 438,48 0,00 -705 438,48

Promotion Measures 2017 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -552 415,32 0,00 -552 415,32

Promotion Measures 2018 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -657 329,58 0,00 -657 329,58

Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -177 728,45 0,00 -177 728,45

Fruit and Vegetables - Operational programmes incl withdrawals 2018 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -459 310,56 0,00 -459 310,56

Fruit and Vegetables - Operational programmes incl withdrawals 2019 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -321 575,98 -5 400,00 -316 175,98

Total AT: EUR -2 873 798,37 -5 400,00 -2 868 398,37

CZ Certification 2015 Weakness in a key control “Performance of on-the-spot-checks of sufficient quality” ESTIMATED BY AMOUNT EUR -1 476 920,49 -1 527,46 -1 475 393,03

Total CZ: EUR -1 476 920,49 -1 527,46 -1 475 393,03

DE Clearance of Accounts - Financial Clearance 2019 Financial Errors in EAGF and EAFRD ONE OFF EUR -597,25 0,00 -597,25

Decoupled Direct Aids 2018 Weakness in quality of OTSC in 2017 ONE OFF EUR -512 584,64 0,00 -512 584,64

Decoupled Direct Aids 2019 Weakness in quality of OTSC in 2018 ONE OFF EUR -736 973,88 0,00 -736 973,88

Total DE: EUR -1 250 155,77 0,00 -1 250 155,77

DK Young farmers scheme 2020 all 2 KCs - YFS - CY 2019 ONE OFF EUR -316,73 0,00 -316,73

Basic Payment Scheme 2020 all 2 KCs - BPS- CY 2019 ONE OFF EUR -3 349 880,07 0,00 -3 349 880,07

Greening Payment 2020 all 2 KCs -Greening - CY 2019 ONE OFF EUR -1 554 236,10 0,00 -1 554 236,10

Basic Payment Scheme 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-BPS-CY2017 ONE OFF EUR -474,95 0,00 -474,95

Basic Payment Scheme 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity - BPS -CY2018 ONE OFF EUR -468,19 0,00 -468,19

Greening Payment 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2017 ONE OFF EUR -216,72 0,00 -216,72

Greening Payment 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2018 ONE OFF EUR -215,28 0,00 -215,28

Young farmers scheme 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2017 ONE OFF EUR -173,92 0,00 -173,92

Young farmers scheme 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2018 ONE OFF EUR -347,85 0,00 -347,85

Young farmers scheme 2017 Checks on the entitlement of farmers to be allocated PEs-YFP-CY2016 ONE OFF EUR -5 461,42 0,00 -5 461,42

Basic Payment Scheme 2017 Checks on the establishment of the correct value of payment entitlements-BPS-CY2016 ONE OFF EUR -9 015,83 0,00 -9 015,83

Basic Payment Scheme 2018 Checks on the establishment of the correct value of payment entitlements-BPS-CY2017 ONE OFF EUR -10 835 955,13 0,00 -10 835 955,13

Greening Payment 2017 Checks on the establishment of the correct value of payment entitlements-GREENING-CY2016 ONE OFF EUR -4 083,27 0,00 -4 083,27

Greening Payment 2018 Checks on the establishment of the correct value of payment entitlements-GREENING-CY2017 ONE OFF EUR -4 944 446,32 0,00 -4 944 446,32

Basic Payment Scheme 2018 Deficient checks concerning the active farmer provision and the connected companies-BPS-CY2017 ONE OFF EUR -8 240,35 0,00 -8 240,35

Basic Payment Scheme 2019 Deficient checks concerning the active farmer provision and the connected companies - BPS -CY2018 ONE OFF EUR -8 478,63 0,00 -8 478,63

Reimbursement of direct aids in relation to financial discipline 2019 Deficient checks concerning the active farmer provision and the connected companies-FD-CY2018 ONE OFF EUR -105,85 0,00 -105,85

Greening Payment 2018 Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2017 ONE OFF EUR -3 734,98 0,00 -3 734,98

Greening Payment 2019 Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2018 ONE OFF EUR -3 913,26 0,00 -3 913,26

Reimbursement of direct aids in relation to financial discipline 2018 Deficient checks concerning the active farmer provision and the connected companies-REIMBURSEMENT OF THE FD-CY2017 ONE OFF EUR -98,29 0,00 -98,29

Young farmers scheme 2018 Deficient checks on the eligibility of the farmer-YFP-CY2017 ONE OFF EUR -3 307,99 0,00 -3 307,99

Basic Payment Scheme 2019 Incorrect calculation of the unit value of the payment entitlements and their convergence - BPS -CY2018 ONE OFF EUR -12 258 776,78 0,00 -12 258 776,78

Greening Payment 2019 Incorrect calculation of the unit value of the payment entitlements and their convergence-GREENING-CY2018 ONE OFF EUR -5 636 585,57 0,00 -5 636 585,57

Young farmers scheme 2019 Incorrect establishment of the reserve in the first year of implementation of the BPS-YFP-CY2018 ONE OFF EUR -1 843 019,22 0,00 -1 843 019,22

Reimbursement of direct aids in relation to financial discipline 2020 KC1 -active farmer - reimbursement of FD - CY 2019 ONE OFF EUR -151,04 0,00 -151,04

Total DK: EUR -40 471 703,74 0,00 -40 471 703,74

ES Young farmers scheme 2019 1. Financial error for EAGF IACS ONE OFF EUR -1 045,31 0,00 -1 045,31

Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses for claim years 2016-2018 FLAT RATE 2,00% EUR -9 136,29 0,00 -9 136,29

Decoupled Direct Aids 2017 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -686 287,55 0,00 -686 287,55

Decoupled Direct Aids 2018 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -681 452,23 -15,77 -681 436,46

Decoupled Direct Aids 2019 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -679 613,13 0,00 -679 613,13

Voluntary Coupled Support 2017 Non-respect of minimum control rate of on-the-spot checks - claim year 2016 - ES07 ONE OFF EUR -9 163,63 0,00 -9 163,63

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES01 ONE OFF EUR -214 052,50 0,00 -214 052,50

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES02 ONE OFF EUR -35 154,17 0,00 -35 154,17

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES03 ONE OFF EUR -6 027,43 0,00 -6 027,43

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES04 ONE OFF EUR -11 966,55 0,00 -11 966,55

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES06 ONE OFF EUR -543,35 0,00 -543,35

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES07 ONE OFF EUR -457 825,92 0,00 -457 825,92

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES08 ONE OFF EUR -329 045,88 0,00 -329 045,88

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES09 ONE OFF EUR -161 881,06 0,00 -161 881,06

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES10 ONE OFF EUR -163 135,14 0,00 -163 135,14

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES11 ONE OFF EUR -5 254,09 0,00 -5 254,09

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES12 ONE OFF EUR -54 253,23 0,00 -54 253,23

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES13 ONE OFF EUR -20 050,79 0,00 -20 050,79

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES14 ONE OFF EUR -6 298,18 0,00 -6 298,18

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES15 ONE OFF EUR -12 806,42 0,00 -12 806,42

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES16 ONE OFF EUR -36,81 0,00 -36,81

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES01 ONE OFF EUR -7 635,60 0,00 -7 635,60

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES03 ONE OFF EUR -946,50 0,00 -946,50

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES06 ONE OFF EUR -1 243,75 0,00 -1 243,75

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES09 ONE OFF EUR -81 663,54 0,00 -81 663,54

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES10 ONE OFF EUR -2 515,29 0,00 -2 515,29

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES11 ONE OFF EUR -2 135,85 0,00 -2 135,85

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES13 ONE OFF EUR -3 397,41 0,00 -3 397,41

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES01 ONE OFF EUR -93 049,84 0,00 -93 049,84

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES02 ONE OFF EUR -11 653,81 0,00 -11 653,81

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES03 ONE OFF EUR -56 912,80 0,00 -56 912,80

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES06 ONE OFF EUR -30 388,08 0,00 -30 388,08

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES07 ONE OFF EUR -13 655,79 0,00 -13 655,79

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES08 ONE OFF EUR -285 076,52 0,00 -285 076,52

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES09 ONE OFF EUR -3 862,39 0,00 -3 862,39

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES10 ONE OFF EUR -261 712,65 0,00 -261 712,65

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES11 ONE OFF EUR -5 381,90 0,00 -5 381,90

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES12 ONE OFF EUR -35 032,99 0,00 -35 032,99

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES15 ONE OFF EUR -5 273,96 0,00 -5 273,96

Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES16 ONE OFF EUR -8 570,19 0,00 -8 570,19

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES01, ES02, ES07, ES08, ES09, ES11, ES12, ES13, ES14, ES16, ES17 ONE OFF EUR -928 608,02 0,00 -928 608,02

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES03, ES10, ES15 ONE OFF EUR -96 216,77 0,00 -96 216,77

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES04 ONE OFF EUR -48 179,48 0,00 -48 179,48

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES06 ONE OFF EUR -860,26 0,00 -860,26

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES01 ONE OFF EUR -20 981,68 0,00 -20 981,68

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES03 ONE OFF EUR -2 710,14 0,00 -2 710,14

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES06 ONE OFF EUR -359,00 0,00 -359,00

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES08 ONE OFF EUR -553,27 0,00 -553,27

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES09 ONE OFF EUR -47 291,92 0,00 -47 291,92

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES11 ONE OFF EUR -6 012,34 0,00 -6 012,34

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES13 ONE OFF EUR -4 670,86 0,00 -4 670,86

Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - suckler cow - ES01, ES02, ES03, ES06, ES07, ES08, ES09, ES10, ES11, ES12, ES15, ES16 ONE OFF EUR -530 033,86 0,00 -530 033,86

Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES01 ONE OFF EUR -239 684,98 0,00 -239 684,98

Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES07 ONE OFF EUR -26 526,86 0,00 -26 526,86

Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES15 ONE OFF EUR -32 460,71 0,00 -32 460,71

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES01 ONE OFF EUR -285 297,01 0,00 -285 297,01

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES03 ONE OFF EUR -1 094,93 0,00 -1 094,93

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES07 ONE OFF EUR -103 542,28 0,00 -103 542,28

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES08 ONE OFF EUR -26 259,62 0,00 -26 259,62

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES09 ONE OFF EUR -116 399,77 0,00 -116 399,77

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES12 ONE OFF EUR -20 849,00 0,00 -20 849,00

Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES15 ONE OFF EUR -66 668,93 0,00 -66 668,93

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES03 ONE OFF EUR -56,17 0,00 -56,17

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES07 ONE OFF EUR -2 200,51 0,00 -2 200,51

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES09 ONE OFF EUR -359,78 0,00 -359,78

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES12 ONE OFF EUR -26,57 0,00 -26,57

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES16 ONE OFF EUR -58,41 0,00 -58,41

Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES17 ONE OFF EUR -767,53 0,00 -767,53

Voluntary Coupled Support 2018 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2017 - ES13 ONE OFF EUR -3 968,96 0,00 -3 968,96

Total ES: EUR -7 067 838,14 -15,77 -7 067 822,37

FR Decoupled Direct Aids 2018 AA/2017/017/FR: Carton jaune - CY2017 ONE OFF EUR -14 235,54 0,00 -14 235,54

Decoupled Direct Aids 2017 AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2016 ONE OFF EUR -31 980,15 -37,93 -31 942,22

Decoupled Direct Aids 2018 AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2017 ONE OFF EUR -101 402,83 0,00 -101 402,83

Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2016 ONE OFF EUR -1 509 426,92 -1 789,23 -1 507 637,69

Decoupled Direct Aids 2018 AA/2017/017/FR : Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2017 ONE OFF EUR -1 796 388,21 0,00 -1 796 388,21

Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2016 ONE OFF EUR -26 600,74 0,00 -26 600,74

Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2017 ONE OFF EUR -30 761,29 0,00 -30 761,29

Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2016 ONE OFF EUR -358 722,20 0,00 -358 722,20

Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2017 ONE OFF EUR -420 468,04 0,00 -420 468,04

Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2016 ONE OFF EUR -663 907,15 -787,31 -663 119,84

Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2017 ONE OFF EUR -799 447,25 0,00 -799 447,25

Decoupled Direct Aids 2017 AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2016 ONE OFF EUR -33 724 151,26 -34 886,38 -33 689 264,88

Decoupled Direct Aids 2018 AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2017 ONE OFF EUR -36 712 813,92 0,00 -36 712 813,92

Decoupled Direct Aids 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2016 ONE OFF EUR -777 291,49 -921,77 -776 369,72

Decoupled Direct Aids 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2017 ONE OFF EUR -754 499,17 0,00 -754 499,17

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2016 ONE OFF EUR -20 248,76 0,00 -20 248,76

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2017 ONE OFF EUR -21 879,81 0,00 -21 879,81

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2016 ONE OFF EUR -25 632,12 0,00 -25 632,12

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2017 ONE OFF EUR -39 768,97 0,00 -39 768,97

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2016 ONE OFF EUR -3 529,80 0,00 -3 529,80

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2017 ONE OFF EUR -4 140,56 0,00 -4 140,56

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2016 ONE OFF EUR -460,63 0,00 -460,63

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2017 ONE OFF EUR -807,93 0,00 -807,93

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2016 ONE OFF EUR -6 214,75 0,00 -6 214,75

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2017 ONE OFF EUR -3 913,60 0,00 -3 913,60

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2016 ONE OFF EUR -324,22 0,00 -324,22

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2017 ONE OFF EUR -3 603,18 0,00 -3 603,18

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2016 ONE OFF EUR -1 233,91 0,00 -1 233,91

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2017 ONE OFF EUR -1 072,92 0,00 -1 072,92

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2016 ONE OFF EUR -182 643,56 0,00 -182 643,56

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2017 ONE OFF EUR -248 842,16 0,00 -248 842,16

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2016 ONE OFF EUR -15 120,68 0,00 -15 120,68

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2017 ONE OFF EUR -12 140,66 0,00 -12 140,66

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2016 ONE OFF EUR -46 504,41 0,00 -46 504,41

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2017 ONE OFF EUR -44 556,14 0,00 -44 556,14

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2016 ONE OFF EUR -4 603,68 0,00 -4 603,68

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2017 ONE OFF EUR -12 328,35 0,00 -12 328,35

Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2016 ONE OFF EUR -6 644,99 0,00 -6 644,99

Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2017 ONE OFF EUR -6 198,81 0,00 -6 198,81

Certification 2017 CEB/2018/047/FR - erreurs connues FEAGA ONE OFF EUR -50 964,12 -67,02 -50 897,10

Certification 2017 CEB/2018/047/FR - erreurs detectees dans l'echantillon FEAGA ONE OFF EUR -3 673,45 -4,84 -3 668,61

Certification 2017 CEB/2018/047/FR - erreurs tests de creances FEAGA ONE OFF EUR -165 404,70 0,00 -165 404,70

Certification 2017 CEB/2018/047/FR: known errors for the EAFRD population - assigned revenues ONE OFF EUR -133 114,04 0,00 -133 114,04

Clearance of Accounts - Financial Clearance 2019 Erreurs connues dans le FEAGA ONE OFF EUR -139 426,05 0,00 -139 426,05

Voluntary Coupled Support 2018 Mesure 24 - année de demande 2017 (année financière 2018) ESTIMATED BY PERCENTAGE 53,00% EUR -45 271 396,43 0,00 -45 271 396,43

Voluntary Coupled Support 2019 Mesure 24 - année de demande 2017 (année financière 2019) ESTIMATED BY AMOUNT EUR -598 593,76 0,00 -598 593,76

Total FR: EUR -124 797 083,31 -38 494,48 -124 758 588,83

GR Other Direct Aid - POSEI (2014+) 2018 Correct calculation of the aid including administrative reductions and penalties 2018 (Category a) ONE OFF EUR -10 345,75 0,00 -10 345,75

Other Direct Aid - POSEI (2014+) 2015 Correct calculation of the aid including administrative reductions and penalties (key control) 2015 ONE OFF EUR -26 677,00 -175,41 -26 501,59

Other Direct Aid - POSEI (2014+) 2016 Correct calculation of the aid including administrative reductions and penalties (key control) 2016 ONE OFF EUR -33 712,20 -284,94 -33 427,26

Other Direct Aid - POSEI (2014+) 2017 Correct calculation of the aid including administrative reductions and penalties (key control) 2017 ONE OFF EUR -39 290,65 -248,30 -39 042,35

Other Direct Aid - POSEI (2014+) 2018 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2018 (Category b) ONE OFF EUR -24 029,40 0,00 -24 029,40

Other Direct Aid - POSEI (2014+) 2019 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2019 ONE OFF EUR -42 963,50 0,00 -42 963,50

Other Direct Aid - POSEI (2014+) 2020 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2020 ONE OFF EUR -26 892,93 0,00 -26 892,93

Total GR: EUR -203 911,43 -708,65 -203 202,78

IE Basic Payment Scheme 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -1 071 349,51 -961,62 -1 070 387,89

Greening Payment 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -471 879,09 -421,69 -471 457,40

Young farmers scheme 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -200 026,28 -458,71 -199 567,57

Basic Payment Scheme 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -1 059 616,05 -548,15 -1 059 067,90

Greening Payment 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -466 146,19 -241,93 -465 904,26

Young farmers scheme 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -24 974,53 -43,81 -24 930,72

Basic Payment Scheme 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -1 041 919,68 0,00 -1 041 919,68

Greening Payment 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -458 332,84 0,00 -458 332,84

Young farmers scheme 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -25 326,47 0,00 -25 326,47

Total IE: EUR -4 819 570,64 -2 675,91 -4 816 894,73

IT Irregularities 2016 Point 2 of the Action Plan ‘Managing the debtors' ledger’ - EAGF ONE OFF EUR -5 766 412,74 0,00 -5 766 412,74

Voluntary coupled support 2017 Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2016 ONE OFF EUR -17 609 461,77 -70 724,39 -17 538 737,38

Voluntary coupled support 2018 Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2017 ONE OFF EUR -11 563 198,85 -46 269,22 -11 516 929,63

Total IT: EUR -34 939 073,36 -116 993,61 -34 822 079,75

LU Clearance of Accounts - Financial Clearance 2019 Financial and known errors EAGF IACS ONE OFF EUR -464,32 0,00 -464,32

Total LU: EUR -464,32 0,00 -464,32

PL Certification 2016 CEB/2017/073/PL – Financial errors in the substantive testing of the EAGF IACS and non-IACS population (Paying Agency PL01 ARMA) ONE OFF EUR -12 815,32 0,00 -12 815,32

Certification 2016 CEB/2017/074/PL – MLE in the substantive testing of the EAGF non-IACS population (Paying Agency PL02 AMA) ESTIMATED BY AMOUNT EUR -1 981 810,82 0,00 -1 981 810,82

Total PL: EUR -1 994 626,14 0,00 -1 994 626,14

PT Fruit and Vegetables - Operational programmes incl withdrawals 2016 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -471 057,91 0,00 -471 057,91

Fruit and Vegetables - Operational programmes incl withdrawals 2017 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -1 040 676,60 0,00 -1 040 676,60

Fruit and Vegetables - Operational programmes incl withdrawals 2018 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -1 031 787,76 0,00 -1 031 787,76

Fruit and Vegetables - Operational programmes incl withdrawals 2019 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -924 650,85 0,00 -924 650,85

Fruit and Vegetables - Operational programmes incl withdrawals 2016 Ineligible amount action 2.2.4 FY 2016 ONE OFF EUR -146 631,15 0,00 -146 631,15

Fruit and Vegetables - Operational programmes incl withdrawals 2017 Ineligible amount action 2.2.4 FY 2017 ONE OFF EUR -270 249,24 0,00 -270 249,24

Fruit and Vegetables - Operational programmes incl withdrawals 2018 Ineligible amount action 2.2.4 FY 2018 ONE OFF EUR -484,84 0,00 -484,84

Fruit and Vegetables - Operational programmes incl withdrawals 2016 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2015 - FY 2016 ONE OFF EUR -29 711,13 0,00 -29 711,13

Fruit and Vegetables - Operational programmes incl withdrawals 2017 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2016 - FY 2017 ONE OFF EUR -1 316 748,42 0,00 -1 316 748,42

Fruit and Vegetables - Operational programmes incl withdrawals 2018 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2017 - FY 2018 ONE OFF EUR -671 699,25 0,00 -671 699,25

Fruit and Vegetables - Operational programmes incl withdrawals 2019 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2018 - FY 2019 ONE OFF EUR -62 985,60 0,00 -62 985,60

Total PT: EUR -5 966 682,75 0,00 -5 966 682,75

RO Clearance of Accounts - Financial Clearance 2018 Administrative reductions and sanctions (yellow card) ONE OFF EUR -278 144,56 0,00 -278 144,56

Clearance of Accounts - Financial Clearance 2018 Administrative sanctions (greening) ONE OFF EUR -244 836,94 0,00 -244 836,94

Total RO: EUR -522 981,50 0,00 -522 981,50

SE Fruit and Vegetables - Operational programmes incl withdrawals 2018 Absence in key control OP 2017 FLAT RATE 5,00% EUR -219 890,43 0,00 -219 890,43

Fruit and Vegetables - Operational programmes incl withdrawals 2019 Absence in key control OP 2018 FLAT RATE 5,00% EUR -189 572,40 0,00 -189 572,40

Fruit and Vegetables - Operational programmes incl withdrawals 2020 Absence in key control OP 2019 FLAT RATE 5,00% EUR -9 450,77 0,00 -9 450,77

Milk - Other 2017 Non-compliance with payment deadlines laid down by Union regulation ONE OFF EUR -671 973,41 0,00 -671 973,41