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

BE Clearance of Accounts - Financial Clearance 2018 Individual errors EAGF IACS ONE OFF EUR – 528,95 0,00 – 528,95

Clearance of Accounts - Financial Clearance 2018 Known error EAGF NIACS ONE OFF EUR – 98 894,05 0,00 – 98 894,05

Clearance of Accounts - Financial Clearance 2018 Payment delays school schemes ONE OFF EUR – 4 778,76 0,00 – 4 778,76

Total BE: EUR – 104 201,76 0,00 – 104 201,76

BG Promotion Measures 2010 INT2016/101/BG Absence of recoveries ONE OFF EUR – 430 586,90 0,00 – 430 586,90

Promotion Measures 2011 INT2016/101/BG Absence of recoveries ONE OFF EUR – 299 201,85 0,00 – 299 201,85

Promotion Measures 2012 INT2016/101/BG Absence of recoveries ONE OFF EUR – 636 371,10 0,00 – 636 371,10

Promotion Measures 2013 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 157 373,48 ,00 – 1 157 373,48

Promotion Measures 2014 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 341 643,85 0,00 – 1 341 643,85

Promotion Measures 2015 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 641 010,62 0,00 – 1 641 010,62

Promotion Measures 2016 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 838 521,58 0,00 – 1 838 521,58

Promotion Measures 2017 INT2016/101/BG Absence of recoveries ONE OFF EUR – 312 139,59 0,00 – 312 139,59

Total BG: EUR – 7 656 848,97 0,00 – 7 656 848,97

DE Young farmers scheme 2020 DE03, DE04-Administrative checks on Payment Entitlements when setting up the Basic Payment Scheme-YFP-CY 2019 ONE OFF EUR – 4 097,43 0,00 – 4 097,43

Young farmers scheme 2018 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 9 191,93 0,00 – 9 191,93

Young farmers scheme 2019 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 7 409,73 0,00 – 7 409,73

Basic Payment Scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 26 423,71 0,00 – 26 423,71

Basic Payment Scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25 872,54 0,00 – 25 872,54

Greening Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12 488,28 0,00 – 12 488,28

Greening Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12 514,32 0,00 – 12 514,32

Restributive Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6 475,31 0,00 – 6 475,31

Reimbursement of direct aids in relation to financial discipline 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 478,69 0,00 – 478,69

Reimbursement of direct aids in relation to financial discipline 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 487,16 0,00 – 487,16

Restributive Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6 532,40 0,00 – 6 532,40

Young farmers scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 4 898,54 0,00 – 4 898,54

Young farmers scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 5 032,54 0,00 – 5 032,54

Young farmers scheme 2018 DE21-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 2 033,63 0,00 – 2 033,63

Young farmers scheme 2018 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 3 406,45 0,00 – 3 406,45

Young farmers scheme 2019 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 2 171,77 0,00 – 2 171,77

Basic Payment Scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 23 703,04 0,00 – 23 703,04

Basic Payment Scheme 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25 206,49 0,00 – 25 206,49

Greening Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12 369,06 0,00 – 12 369,06

Greening Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12 772,95 0,00 – 12 772,95

Restributive Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6 497,31 0,00 – 6 497,31

Reimbursement of direct aids in relation to financial discipline 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 555,79 0,00 – 555,79

Reimbursement of direct aids in relation to financial discipline 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 571,19 0,00 – 571,19

Restributive Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6 789,12 0,00 – 6 789,12

Young farmers scheme 2017 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants -YFP-CY2016 ONE OFF EUR – 4 568,91 0,00 – 4 568,91

Young farmers scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 6 343,62 0,00 – 6 343,62

Young farmers scheme 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 6 236,09 0,00 – 6 236,09

Basic Payment Scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-CY2019 ONE OFF EUR – 60 665,91 0,00 – 60 665,91

Reimbursement of direct aids in relation to financial discipline 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-GREENING-YFP-RP-reimbursement of FD-CY2019 ONE OFF EUR – 1 295,71 0,00 – 1 295,71

Greening Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-GREENING-CY2019 ONE OFF EUR – 29 713,24 0,00 – 29 713,24

Young farmers scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-RP-CY2019 ONE OFF EUR – 13 243,11 0,00 – 13 243,11

Restributive Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-YFP-CY2019 ONE OFF EUR – 14 146,22 0,00 – 14 146,22

Young farmers scheme 2018 DE4-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 7 857,98 0,00 – 7 857,98

Basic Payment Scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 3 702,45 0,00 – 3 702,45

Basic Payment Scheme 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 3 614,36 0,00 – 3 614,36

Greening Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 1 733,16 0,00 – 1 733,16

Greening Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 1 726,10 0,00 – 1 726,10

Restributive Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 1 008,52 0,00 – 1 008,52

Reimbursement of direct aids in relation to financial discipline 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 73,22 0,00 – 73,22

Reimbursement of direct aids in relation to financial discipline 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 73,59 0,00 – 73,59

Restributive Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1 015,58 0,00 – 1 015,58

Young farmers scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 884,46 0,00 – 884,46

Young farmers scheme 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 883,81 0,00 – 883,81

Young farmers scheme 2019 DE7-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 5 696,10 0,00 – 5 696,10

Basic Payment Scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 13 461,60 0,00 – 13 461,60

Greening Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 6 825,87 0,00 – 6 825,87

Reimbursement of direct aids in relation to financial discipline 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 333,83 0,00 – 333,83

Restributive Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1 985,98 0,00 – 1 985,98

Young farmers scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 3 495,05 0,00 – 3 495,05

Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR – 2 044,56 0,00 – 2 044,56

Total DE: EUR – 410 608,41 0,00 – 410 608,41

DK Cross-compliance 2016 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 1 396 727,20 – 83 492,88 – 1 313 234,32

Cross-compliance 2017 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 518,77 0,00 – 518,77

Cross-compliance 2018 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 51,92 0,00 – 51,92

Cross-compliance 2016 CY 2015 SMR 7 ONE OFF EUR – 7 327,71 – 240,00 – 7 087,71

Cross-compliance 2017 CY 2015 SMR 7 ONE OFF EUR – 0,16 0,00 – 0,16

Cross-compliance 2017 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 1 384 812,16 – 17,01 – 1 384 795,15

Cross-compliance 2018 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 255,56 0,00 – 255,56

Cross-compliance 2017 CY 2016 SMR 7 ONE OFF EUR – 9 124,19 0,00 – 9 124,19

Cross-compliance 2018 CY 2017 SMR 2 FLAT RATE 2,00 EUR – 1 371 553,15 – 4,36 – 1 371 548,79

Cross-compliance 2018 CY 2017 SMR 7 ONE OFF EUR – 7 958,88 0,00 – 7 958,88

Total DK: EUR – 4 178 329,70 – 83 754,25 – 4 094 575,45

ES Cross-compliance 2017 CY 2016 FLAT RATE 5,00 EUR – 365 264,87 – 5 497,72 – 359 767,15

Cross-compliance 2018 CY 2016 FLAT RATE 5,00 EUR – 4 620,63 0,00 – 4 620,63

Cross-compliance 2019 CY 2016 FLAT RATE 5,00 EUR – 1 178,37 0,00 – 1 178,37

Cross-compliance 2018 CY 2017 FLAT RATE 5,00 EUR – 731 771,69 0,00 – 731 771,69

Cross-compliance 2019 CY 2017 FLAT RATE 5,00 EUR – 922,57 0,00 – 922,57

Cross-compliance 2017 CY 2018 FLAT RATE 5,00 EUR – 3 453,11 – 55,20 – 3 397,91

Cross-compliance 2019 CY 2018 FLAT RATE 5,00 EUR – 499 784,68 0,00 – 499 784,68

Clearance of Accounts - Financial Clearance 2018 Known error EAGF IACS ONE OFF EUR – 18,54 0,00 – 18,54

Clearance of Accounts - Financial Clearance 2018 Known error EAGF Non-IACS ONE OFF EUR – 12 008,91 0,00 – 12 008,91

Total ES: EUR – 1 619 023,37 – 5 552,92 – 1 613 470,45

FR Promotion Measures 2017 Key control: administrative control on selection of implementing bodies ONE OFF EUR – 148 550,04 0,00 – 148 550,04

Total FR: EUR – 148 550,04 0,00 – 148 550,04

IT Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses FLAT RATE 2,00 EUR – 730 282,20 – 730 282,20 0,00

Decoupled Direct Aids 2018 All weaknesses - Taking in account ‘Reduction for Late Payments’ FLAT RATE 2,00 EUR – 63 148 764,02 0,00 – 63 148 764,02

Clearance of Accounts - Financial Clearance 2017 Negligence in the management and the recovering of debts ONE OFF EUR – 710 274,04 0,00 – 710 274,04

Clearance of Accounts - Financial Clearance 2017 Reduction due to payments deadlines ONE OFF EUR – 74 978 660,98 – 74 978 660,98 0,00

Voluntary Coupled Support 2018 Weaknesses affecting VCS FLAT RATE 2,00 EUR – 4 072 613,83 0,00 – 4 072 613,83

Decoupled Direct Aids 2018 Weaknesses affecting VCS - SFS - Taking in account ‘Reduction for Late Payments’ FLAT RATE 2,00 EUR – 146 895,14 0,00 – 146 895,14

Total IT: EUR – 143 787 490,21 – 75 708 943,18 – 68 078 547,03

PL Greening Payment 2017 active farmer-CY 2016-Greening FLAT RATE 2,00 EUR – 288 138,30 – 288 138,30 0,00

Restributive Payment 2017 active farmer-CY 2016-Redistributive payment FLAT RATE 2,00 EUR – 31 387,38 0,00 – 31 387,38

Reimbursement of direct aids in relation to financial discipline 2017 active farmer-CY 2016-reimbursement of financial discipline FLAT RATE 2,00 EUR – 10 487,54 – 10 487,54 0,00

Single Area Payment Scheme 2017 active farmer-CY 2016-SAPS FLAT RATE 2,00 EUR – 397 464,17 – 0,01 – 397 464,16

Voluntary coupled support 2017 active farmer-CY 2016-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 12 113,21 0,00 – 12 113,21

Voluntary Coupled Support Area Based 2017 active farmer-CY 2016-VCS area FLAT RATE 2,00 EUR -57 281,32 0,00 -57 281,32

Young farmers scheme 2017 active farmer-CY 2016-YFP FLAT RATE 2,00 EUR – 6 483,99 0,00 – 6 483,99

Greening Payment 2018 active farmer-CY 2017-Greening FLAT RATE 2,00 EUR – 239 009,35 0,00 – 239 009,35

Restributive Payment 2018 active farmer-CY 2017-Redistributive payment FLAT RATE 2,00 EUR – 25 803,29 0,00 – 25 803,29

Reimbursement of direct aids in relation to financial discipline 2018 active farmer-CY 2017-reimbursement of financial discipline FLAT RATE 2,00 EUR – 8 496,99 – 8 496,99 0,00

Single Area Payment Scheme 2018 active farmer-CY 2017-SAPS FLAT RATE 2,00 EUR – 321 326,50 0,00 – 321 326,50

Voluntary coupled support 2018 active farmer-CY 2017-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 8 741,83 0,00 – 8 741,83

Voluntary coupled support 2018 active farmer-CY 2017-VCS area FLAT RATE 2,00 EUR – 50 719,95 0,00 – 50 719,95

Young farmers scheme 2018 active farmer-CY 2017-YFP FLAT RATE 2,00 EUR – 4 675,11 0,00 – 4 675,11

Voluntary coupled support 2017 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2016-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 159 335,40 0,00 – 159 335,40

Voluntary coupled support 2018 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2017-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 104 853,32 0,00 – 104 853,32

Voluntary coupled support 2019 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2018-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 158 255,28 0,00 – 158 255,28

Voluntary coupled support 2017 calculation of the aid and administrative penalties-CY 2016-VCS animals measures M01 and M02 ONE OFF EUR – 2 131 809,79 0,00 – 2 131 809,79

Voluntary coupled support 2018 calculation of the aid and administrative penalties-CY 2017-VCS animals measures M01 and M02 ONE OFF EUR – 1 163 925,60 0,00 – 1 163 925,60

Voluntary coupled support 2019 calculation of the aid and administrative penalties-CY 2018-VCS animals measures M01 and M02 ONE OFF EUR – 1 129 455,39 0,00 – 1 129 455,39

Milk - Other 2017 Ineligible payments identified after the Polish Corrective Action Plan ONE OFF EUR – 1 026 600,51 0,00 – 1 026 600,51

Clearance of Accounts - Financial Clearance 2018 Reductions - payment deadlines ONE OFF EUR – 506 241,22 – 506 241,22 0,00

Milk - Other 2017 Risk on the remaining expenditure FLAT RATE 5,00 EUR – 527 300,43 0,00 – 527 300,43

Total PL: EUR – 8 369 905,87 – 813 364,06 – 7 556 541,81

PT Clearance of Accounts - Financial Clearance 2018 Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAGF ONE OFF EUR – 217 692,59 0,00 – 217 692,59

Clearance of Accounts - Financial Clearance 2018 Financial errors from substantive testing EAGF ONE OFF EUR – 1 466,11 0,00 – 1 466,11

Total PT: EUR – 219 158,70 0,00 – 219 158,70

SK Clearance of Accounts - Financial Clearance 2018 MLE in EAGF IACS population ESTIMATED BY AMOUNT EUR – 1 457 517,68 – 170 687,66 – 1 286 830,02