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

BE Clearance of Accounts - Financial Clearance 2019 EAFRD IACS : known error for the measure "mating disruption in fruit crops" ONE OFF EUR -27 251,70 0,00 -27 251,70

Clearance of Accounts - Financial Clearance 2019 EAFRD NON-IACS : projected incompliance rate ONE OFF EUR - 158 317,69 0,00 - 158 317,69

Clearance of Accounts - Financial Clearance 2019 Feader Hors SIGC : correction forfaitaire de 5% sur les mesures investissement - évaluation du coût raisonnable FLAT RATE 5,00 % EUR - 603 594,87 0,00 - 603 594,87

Clearance of Accounts - Financial Clearance 2019 Feader SIGC : erreur connue - mesure 10 ONE OFF EUR - 824,00 0,00 - 824,00

Clearance of Accounts - Financial Clearance 2019 Mesure 6.4 - controle de la raisonnabilité des coûts insuffisant FLAT RATE 5,00 % EUR -2 084,92 0,00 -2 084,92

Clearance of Accounts - Financial Clearance 2019 Taux de non-conformité ESTIMATED BY AMOUNT EUR - 134 698,47 0,00 - 134 698,47

Total BE: EUR - 926 771,65 0,00 - 926 771,65

CZ Rural Development EAFRD measures subject to IACS 2016 Active farmer EAFRD FLAT RATE 5,00 % EUR - 533 764,12 0,00 - 533 764,12

Rural Development EAFRD measures subject to IACS 2017 Active farmer EAFRD FLAT RATE 5,00 % EUR - 596 040,96 43,59 - 596 084,55

Rural Development EAFRD measures subject to IACS 2018 Active farmer EAFRD FLAT RATE 5,00 % EUR - 623 339,60 39,20 - 623 378,80

Total CZ: EUR -1 753 144,68 82,79 -1 753 227,47

DE Clearance of Accounts - Financial Clearance 2019 EAFRD 2007-2013 - unexplained difference in reconciliation ONE OFF EUR -15,15 0,00 -15,15

Clearance of Accounts - Financial Clearance 2019 EAFRD 2013-2020 - unexplained difference in reconciliation ONE OFF EUR -2 052,96 0,00 -2 052,96

Clearance of Accounts - Financial Clearance 2019 EAFRD IACS and EAFRD Non-IACS - financial errors EAGF Non-IACS - known error EAGF - unexplained differences in reconciliation EAGF - unjustified payment entitlements ONE OFF EUR -42 977,42 0,00 -42 977,42

Total DE: EUR -45 045,53 0,00 -45 045,53

ES Clearance of Accounts - Financial Clearance 2018 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019. FLAT RATE 5,00 % EUR -81 588,53 0,00 -81 588,53

Clearance of Accounts - Financial Clearance 2019 EAFRD – Deficiencies in key controls in Non-IACS in CB report for year 2019. FLAT RATE 5,00 % EUR - 346 800,11 0,00 - 346 800,11

Clearance of Accounts - Financial Clearance 2019 Enquiry CEB/2020/026/ES - CB findings ESTIMATED BY AMOUNT EUR - 101 680,00 0,00 - 101 680,00

Clearance of Accounts - Financial Clearance 2018 Financial clearance FY2019 - Errors in EAGF and EAFRD ONE OFF EUR -1 105,85 0,00 -1 105,85

Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR -62 092,21 0,00 -62 092,21

Total ES: EUR - 593 266,70 0,00 - 593 266,70

FR Clearance of Accounts - Financial Clearance 2018 EPP dans FEADER HSIGC ESTIMATED BY AMOUNT EUR -13 880 021,16 0,00 -13 880 021,16

Rural Development EAFRD measures subject to IACS 2018 EPP dans Feader SIGC ESTIMATED BY AMOUNT EUR - 193 978,19 0,00 - 193 978,19

Rural Development EAFRD forestry measures 2018 Feader erreurs connues ONE OFF EUR -83 312,03 0,00 -83 312,03

Rural Development EAFRD investment - private beneficiaries 2018 Feader erreurs connues ONE OFF EUR -5 471,21 0,00 -5 471,21

Rural Development EAFRD investment - public beneficiaries 2018 Feader erreurs connues ONE OFF EUR -2 567,71 0,00 -2 567,71

Rural Development EAFRD Knowledge and innovation 2018 Feader erreurs connues ONE OFF EUR -52 232,10 0,00 -52 232,10

Rural Development EAFRD Leader 2019 RD1-2019-805-FR - Reference cost (cost reasonableness) FY2019 - M19.2 ONE OFF EUR -4 425,25 0,00 -4 425,25

Rural Development EAFRD investment - private beneficiaries 2019 RD1-2019-805-FR - Reference cost (reasonableness of the cost) FY2019 - M4.2 ONE OFF EUR - 165 241,49 0,00 - 165 241,49

Rural Development EAFRD investment - private beneficiaries 2018 RD1-2019-805-FR - Reference cost (reasonableness of the costs) FY2018 M4.2 ONE OFF EUR -11 126,83 0,00 -11 126,83

Total FR: EUR -14 398 375,97 0,00 -14 398 375,97

HR Rural Development EAFRD investment - private beneficiaries 2017 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -1 377 659,97 0,00 -1 377 659,97

Rural Development EAFRD investment - private beneficiaries 2018 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -3 096 765,72 0,00 -3 096 765,72

Rural Development EAFRD investment - private beneficiaries 2019 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR - 796 642,20 0,00 - 796 642,20

Rural Development EAFRD investment - private beneficiaries 2020 Deficiencies in the checks on the reasonableness of costs FLAT RATE 5,00 % EUR -50 094,28 0,00 -50 094,28

Clearance of Accounts - Financial Clearance 2019 Incompliance rate for the EAFRD IACS ESTIMATED BY AMOUNT EUR -1 484 730,84 0,00 -1 484 730,84

Total HR: EUR -6 805 893,01 0,00 -6 805 893,01

IT Clearance of Accounts - Financial Clearance 2016 LAR/2018/012/IT known errors on EAFRD population ONE OFF EUR -1 469 700,84 0,00 -1 469 700,84

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AGEA IT01 ONE OFF EUR -48 472,57 -11 459,18 -37 013,39

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AGREA IT08 ONE OFF EUR -20 282,08 0,00 -20 282,08

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - APPAG IT25 ONE OFF EUR -11 103,94 0,00 -11 103,94

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - ARCEA IT26 ONE OFF EUR -5 024,30 0,00 -5 024,30

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - ARPEA IT10 ONE OFF EUR -43 006,87 0,00 -43 006,87

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - AVEPA IT05 ONE OFF EUR -21 661,98 -67,56 -21 594,42

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M10 - CY2017 - OPRLO IT23 ONE OFF EUR -17 522,23 -20,55 -17 501,68

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AGEA IT01 ONE OFF EUR -69 117,37 -22 919,09 -46 198,28

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AGREA IT08 ONE OFF EUR -17 872,04 0,00 -17 872,04

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - APPAG IT25 ONE OFF EUR -13 944,62 -16,19 -13 928,43

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARCEA IT26 ONE OFF EUR -4 807,36 0,00 -4 807,36

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARPEA IT10 ONE OFF EUR -5 869,23 0,00 -5 869,23

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - ARTEA IT07 ONE OFF EUR -2,35 0,00 -2,35

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - AVEPA IT05 ONE OFF EUR - 656,11 -0,21 - 655,90

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M11 - CY2017 - OPRLO IT23 ONE OFF EUR -5 581,78 -38,81 -5 542,97

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M12 - CY2017 - AGEA IT01 ONE OFF EUR -8 781,07 -60,68 -8 720,39

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M12 - CY2017 - ARPEA IT10 ONE OFF EUR -2,70 0,00 -2,70

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AGEA IT01 ONE OFF EUR -50 655,21 -17 186,69 -33 468,52

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AGREA IT08 ONE OFF EUR -8 173,09 -2,19 -8 170,90

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - APPAG IT25 ONE OFF EUR -27 384,68 -4,06 -27 380,62

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - ARCEA IT26 ONE OFF EUR -3 666,41 0,00 -3 666,41

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - ARPEA IT10 ONE OFF EUR -11 845,39 0,00 -11 845,39

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - AVEPA IT05 ONE OFF EUR -7 347,20 -0,66 -7 346,54

Rural Development EAFRD measures subject to IACS 2018 MEA - the existence of a shift in LPIS - M13 - CY2017 - OPRLO IT23 ONE OFF EUR -10 040,80 -45,74 -9 995,06

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M15 - CY2017 - AGEA IT01 ONE OFF EUR -1 536,66 0,00 -1 536,66

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AGEA IT01 ONE OFF EUR -3 282,02 -89,95 -3 192,07

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AGREA IT08 ONE OFF EUR -1 228,07 0,00 -1 228,07

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARCEA IT26 ONE OFF EUR - 106,57 0,00 - 106,57

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARPEA IT10 ONE OFF EUR -5,20 0,00 -5,20

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - ARTEA IT07 ONE OFF EUR -2 004,05 0,00 -2 004,05

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - AVEPA IT05 ONE OFF EUR -1 064,99 0,00 -1 064,99

Rural Development EAFRD forestry measures 2018 MEA - the existence of a shift in LPIS - M8 - CY2017 - OPRLO IT23 ONE OFF EUR -5 997,96 -0,11 -5 997,85

Total IT: EUR -1 897 747,74 -51 911,67 -1 845 836,07

LT Rural Development EAFRD Measures with flat-rate support 2018 Key control - Eligibility criteria FLAT RATE 5,00 % EUR -51 849,38 0,00 -51 849,38

Rural Development EAFRD Measures with flat-rate support 2019 Key control - Eligibility criteria FLAT RATE 5,00 % EUR - 335 396,39 0,00 - 335 396,39

Rural Development EAFRD investment - private beneficiaries 2017 Key control - Reasonableness of costs ONE OFF EUR - 170 905,02 0,00 - 170 905,02

Rural Development EAFRD investment - private beneficiaries 2018 Key control - Reasonableness of costs ONE OFF EUR -26 362,98 0,00 -26 362,98

Total LT: EUR - 584 513,77 0,00 - 584 513,77

PT Rural Development EAFRD Measures with flat-rate support 2021 Ineligible beneficiaries ONE OFF EUR -16 031,25 0,00 -16 031,25

Rural Development EAFRD Measures with flat-rate support 2016 Ineligible beneficiaries ONE OFF EUR -17 718,75 0,00 -17 718,75

Rural Development EAFRD Measures with flat-rate support 2017 Ineligible beneficiaries ONE OFF EUR -50 625,00 0,00 -50 625,00

Rural Development EAFRD Measures with flat-rate support 2018 Ineligible beneficiaries ONE OFF EUR -28 687,50 0,00 -28 687,50

Rural Development EAFRD Measures with flat-rate support 2019 Ineligible beneficiaries ONE OFF EUR -23 625,00 0,00 -23 625,00

Rural Development EAFRD Leader 2020 ineligible expenditure ONE OFF EUR -3 740,00 0,00 -3 740,00

Rural Development EAFRD Leader 2018 ineligible expenditure ONE OFF EUR -5 884,80 0,00 -5 884,80

Rural Development EAFRD Leader 2019 ineligible expenditure ONE OFF EUR -10 361,93 0,00 -10 361,93

Rural Development EAFRD Risk management 2018 Ineligible expenditure ONE OFF EUR -1 799,98 0,00 -1 799,98

Rural Development EAFRD Risk management 2019 Ineligible expenditure ONE OFF EUR -3 198,72 0,00 -3 198,72

Rural Development EAFRD investment - private beneficiaries 2020 Ineligible expenditure and increase of aid support rate ONE OFF EUR -18 159,77 0,00 -18 159,77

Rural Development EAFRD investment - private beneficiaries 2017 Ineligible expenditure and increase of aid support rate ONE OFF EUR -24 447,02 0,00 -24 447,02

Rural Development EAFRD investment - private beneficiaries 2018 Ineligible expenditure and increase of aid support rate ONE OFF EUR -90 201,04 0,00 -90 201,04

Rural Development EAFRD investment - private beneficiaries 2019 Ineligible expenditure and increase of aid support rate ONE OFF EUR -76 139,49 0,00 -76 139,49

Total PT: EUR - 370 620,25 0,00 - 370 620,25

RO Rural Development EAFRD measures subject to IACS 2018 Weaknesses in LPIS FLAT RATE 2,00 % EUR -6 784 086,25 -2 542,90 -6 781 543,35

Rural Development EAFRD measures subject to IACS 2019 Weaknesses in LPIS FLAT RATE 2,00 % EUR -7 044 940,97 0,00 -7 044 940,97