MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

AT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Lack of verification of all the parcels for Agri Environment measure during the on-the-spot controls ONE-OFF 0,00 % EUR – 172 799,00 0,00 – 172 799,00

Total AT: EUR – 172 799,00 0,00 – 172 799,00

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

BE Cross Compliance 2008 Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 FLAT RATE 5,00 % EUR – 132,46 0,00 – 132,46

Cross Compliance 2009 Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 FLAT RATE 5,00 % EUR – 1 653,95 0,00 – 1 653,95

Cross Compliance 2010 Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007 FLAT RATE 5,00 % EUR – 1,14 0,00 – 1,14

Cross Compliance 2009 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 FLAT RATE 2,00 % EUR – 1 295,08 0,00 – 1 295,08

Cross Compliance 2010 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 FLAT RATE 2,00 % EUR – 113,50 0,00 – 113,50

Cross Compliance 2011 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008 FLAT RATE 2,00 % EUR – 24,08 0,00 – 24,08

Cross Compliance 2010 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 FLAT RATE 2,00 % EUR – 3 618,32 0,00 – 3 618,32

Cross Compliance 2011 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009 FLAT RATE 2,00 % EUR – 319,78 0,00 – 319,78

Cross Compliance 2011 Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010 FLAT RATE 2,00 % EUR – 6 628,40 0,00 – 6 628,40

Total BE: EUR – 13 786,71 0,00 – 13 786,71

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

BG Rural Development EAFRD Complement to direct payment (2007-2013) 2010 Weaknesses in LPIS and administrative cross-checks, CY 2009 FLAT RATE 2,00 % EUR – 578 205,77 0,00 – 578 205,77

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in LPIS and administrative cross-checks, CY 2009 FLAT RATE 5,00 % EUR – 1 056 462,98 0,00 – 1 056 462,98

Rural Development EAFRD Complement to direct payment (2007-2013) 2011 Weaknesses in LPIS and administrative cross-checks, CY 2009 FLAT RATE 2,00 % EUR – 2 261,71 0,00 – 2 261,71

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in LPIS and administrative cross-checks, CY 2009 FLAT RATE 5,00 % EUR – 26 659,78 0,00 – 26 659,78

BG Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in LPIS-GIS, RD area-based measures, CY 2010 FLAT RATE 5,00 % EUR – 1 053 616,25 0,00 – 1 053 616,25

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Weaknesses in LPIS-GIS, RD area-based measures, CY 2010 FLAT RATE 5,00 % EUR 27 637,25 0,00 27 637,25

BG Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2009 deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions FLAT RATE 10,00 % EUR – 1 130 931,01 0,00 – 1 130 931,01

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2010 deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions FLAT RATE 10,00 % EUR – 2 900 737,58 0,00 – 2 900 737,58

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions FLAT RATE 10,00 % EUR – 39 805,58 0,00 – 39 805,58

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions FLAT RATE 10,00 % EUR – 497 441,06 0,00 – 497 441,06

BG Rural Development EAGGF (2000-2006) — Technical Assistance 2011 non-compliance related to measure 511 ONE-OFF 100,00 % EUR – 151 668,00 0,00 – 151 668,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Several non-compliances related to measures M312 and M322 FLAT RATE 10,00 % EUR – 10 606 528,94 0,00 – 10 606 528,94

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Several non-compliances related to measures M312 and M322 FLAT RATE 10,00 % EUR – 4 401 144,55 0,00 – 4 401 144,55

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Several non-compliances related to measures M312 and M322 FLAT RATE 10,00 % EUR – 4 378 829,25 0,00 – 4 378 829,25

BG Rural Development EAFRD Technical Assistance (2007-2013) 2011 Double charging of meeting costs ONE-OFF 0,00 % EUR – 924,76 0,00 – 924,76

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2010 Not enough checks on eligibility of the beneficiaries FLAT RATE 10,00 % EUR – 85 150,30 0,00 – 85 150,30

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 Not enough checks on eligibility of the beneficiaries FLAT RATE 10,00 % EUR – 284 234,10 0,00 – 284 234,10

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Not enough checks on eligibility of the beneficiaries FLAT RATE 10,00 % EUR – 639 466,76 0,00 – 639 466,76

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Not enough checks on eligibility of the beneficiaries FLAT RATE 10,00 % EUR – 580 221,14 0,00 – 580 221,14

Rural Development EAFRD Technical Assistance (2007-2013) 2010 Not sufficient verification of the reasonableness of the costs FLAT RATE 5,00 % EUR – 648,51 0,00 – 648,51

Rural Development EAFRD Technical Assistance (2007-2013) 2011 Not sufficient verification of the reasonableness of the costs FLAT RATE 5,00 % EUR – 4 495,26 0,00 – 4 495,26

Rural Development EAFRD Technical Assistance (2007-2013) 2012 Not sufficient verification of the reasonableness of the costs FLAT RATE 5,00 % EUR – 5 406,06 0,00 – 5 406,06

Total BG: EUR – 28 397 202,10 0,00 – 28 397 202,10

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

DE Cross Compliance 2009 Weaknesses in the control of SMR7, CY 2008 FLAT RATE 2,00 % EUR – 330 782,29 0,00 – 330 782,29

Cross Compliance 2010 Weaknesses in the control of SMR7, CY 2009 FLAT RATE 2,00 % EUR – 322 006,97 0,00 – 322 006,97

Cross Compliance 2011 Weaknesses in the control of SMR7, CY 2010 FLAT RATE 2,00 % EUR – 351 121,54 0,00 – 351 121,54

Total DE: EUR – 1 003 910,80 0,00 – 1 003 910,80

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

EE Cross Compliance 2010 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 FLAT RATE 2,00 % EUR – 86 527,00 0,00 – 86 527,00

Cross Compliance 2011 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 FLAT RATE 2,00 % EUR 456,86 0,00 456,86

Cross Compliance 2012 1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009 FLAT RATE 2,00 % EUR 603,29 0,00 603,29

Cross Compliance 2012 Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011 FLAT RATE 2,00 % EUR – 90 866,75 0,00 – 90 866,75

Cross Compliance 2011 Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 FLAT RATE 2,00 % EUR – 89 214,59 0,00 – 89 214,59

Cross Compliance 2012 Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010 FLAT RATE 2,00 % EUR 455,76 0,00 455,76

Total EE: EUR – 265 092,43 0,00 – 265 092,43

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

ES Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in on-the-spot controls FLAT RATE 2,00 % EUR – 1 479,90 0,00 – 1 479,90

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in on-the-spot controls FLAT RATE 5,00 % EUR – 978 849,95 0,00 – 978 849,95

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in on-the-spot controls ONE-OFF 100,00 % EUR – 12 597,37 0,00 – 12 597,37

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in on-the-spot controls FLAT RATE 2,00 % EUR – 1 720,85 0,00 – 1 720,85

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in on-the-spot controls FLAT RATE 5,00 % EUR – 1 096 710,18 0,00 – 1 096 710,18

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in on-the-spot controls ONE-OFF 100,00 % EUR – 32 261,41 0,00 – 32 261,41

ES Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 On-the-spot control weaknesses FLAT RATE 2,00 % EUR – 22 983,32 0,00 – 22 983,32

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 On-the-spot control weaknesses FLAT RATE 5,00 % EUR – 451 758,84 0,00 – 451 758,84

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 On-the-spot control weaknesses FLAT RATE 2,00 % EUR 3,22 0,00 3,22

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 On-the-spot control weaknesses FLAT RATE 5,00 % EUR 268,60 0,00 268,60

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 On-the-spot control weaknesses FLAT RATE 2,00 % EUR – 21 372,70 0,00 – 21 372,70

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 On-the-spot control weaknesses FLAT RATE 5,00 % EUR – 601 583,12 0,00 – 601 583,12

Total ES: EUR – 3 221 045,82 0,00 – 3 221 045,82

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

FR Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 Weaknesses in functioning of GIS, 2nd pillar, CY2008 ONE-OFF 0,00 % EUR – 14 456 604,50 0,00 – 14 456 604,50

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in functioning of GIS, 2nd pillar, CY2009 ONE-OFF 0,00 % EUR – 16 193 248,79 – 14 486 350,16 – 1 706 898,63

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in functioning of GIS, 2nd pillar, CY2010 ONE-OFF 0,00 % EUR – 19 491 684,44 0,00 – 19 491 684,44

FR Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in LPIS-GIS, 2nd pillar, CY2011 FLAT RATE 2,00 % EUR – 7 299 553,84 – 6 146 925,42 – 1 152 628,42

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Weaknesses in LPIS-GIS, 2nd pillar, CY2011 FLAT RATE 2,00 % EUR – 6 946 695,98 – 62 851,32 – 6 883 844,66

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Weaknesses in LPIS-GIS, 2nd pillar, CY2011 FLAT RATE 2,00 % EUR – 20 046,89 0,00 – 20 046,89

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Weaknesses in LPIS-GIS, 2nd pillar, CY2012 FLAT RATE 2,00 % EUR – 4 455 428,10 – 11 315,10 – 4 444 113,00

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Weaknesses in LPIS-GIS, 2nd pillar, CY2012 FLAT RATE 2,00 % EUR – 6 185 646,07 0,00 – 6 185 646,07

FR Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Checks on subsidised loans not efficient enough (destroyed files) EXTRAPOLATED 2,50 % EUR – 450 688,26 0,00 – 450 688,26

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Checks on subsidised loans not efficient enough (destroyed files) EXTRAPOLATED 2,50 % EUR – 450 688,26 0,00 – 450 688,26

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Checks on subsidised loans not efficient enough (too late audits at banks) FLAT RATE 5,00 % EUR – 200 489,14 0,00 – 200 489,14

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Checks on subsidised loans not efficient enough (too late audits at banks) FLAT RATE 5,00 % EUR – 67 364,26 0,00 – 67 364,26

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Checks on subsidised loans not efficient enough (too late audits at banks) FLAT RATE 5,00 % EUR – 283 029,20 0,00 – 283 029,20

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Checks on subsidised loans not efficient enough (too late audits at banks) FLAT RATE 5,00 % EUR – 97 146,22 0,00 – 97 146,22

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Checks on subsidised loans not efficient enough (incorrect database) EXTRAPOLATED 3,50 % EUR – 941 086,34 0,00 – 941 086,34

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Checks on subsidised loans not efficient enough (incorrect database) EXTRAPOLATED 3,50 % EUR – 496 893,06 0,00 – 496 893,06

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Checks on subsidised loans not efficient enough (incorrect database) EXTRAPOLATED 3,50 % EUR – 463 037,93 0,00 – 463 037,93

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Checks on subsidised loans not efficient enough (incorrect database) EXTRAPOLATED 3,50 % EUR – 711 789,53 0,00 – 711 789,53

FR Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 lack of procedure to increase on-the-spot checks in case of significant irregularities FLAT RATE 2,00 % EUR – 1 593 202,58 – 338,82 – 1 592 863,76

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 lack of procedure to increase on-the-spot checks in case of significant irregularities FLAT RATE 5,00 % EUR – 22 599 169,32 – 14 045,11 – 22 585 124,21

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 lack of procedure to increase on-the-spot checks in case of significant irregularities FLAT RATE 2,00 % EUR – 2 086 278,69 – 66,59 – 2 086 212,10

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 lack of procedure to increase on-the-spot checks in case of significant irregularities FLAT RATE 5,00 % EUR – 8 979 022,05 – 3,78 – 8 979 018,27

FR Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 lack of verification of the livestock density calculation during the on-the-spot controls FLAT RATE 5,00 % EUR – 208 364,56 0,00 – 208 364,56

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 lack of verification of the livestock density calculation during the on-the-spot controls FLAT RATE 5,00 % EUR – 140 966,63 0,00 – 140 966,63

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 lack of verification of the livestock density calculation during the on-the-spot controls FLAT RATE 5,00 % EUR – 395 152,92 0,00 – 395 152,92

Total FR: EUR – 115 213 277,56 – 20 721 896,30 – 94 491 381,26

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

LT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 shortcomings in LPIS-GIS, CY2007 FLAT RATE 3,00 % EUR – 1 478 818,01 – 200 608,66 – 1 278 209,35

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 shortcomings in LPIS-GIS, CY2007 FLAT RATE 3,00 % EUR – 347,40 0,00 – 347,40

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 shortcomings in LPIS-GIS, CY2007 FLAT RATE 3,00 % EUR 4 533,21 0,00 4 533,21

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 shortcomings in LPIS-GIS, CY2008 FLAT RATE 3,00 % EUR – 2 290 292,11 – 1 030 733,22 – 1 259 558,89

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 shortcomings in LPIS-GIS, CY2008 FLAT RATE 3,00 % EUR – 1 145 968,82 – 1 143 299,68 – 2 669,14

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 shortcomings in LPIS-GIS, CY2008 FLAT RATE 3,00 % EUR 1 519,76 0,00 1 519,76

Total LT: EUR – 4 909 373,37 – 2 374 641,56 – 2 534 731,81

MS Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact

RO Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR – 22 850 154,78 – 6 418 693,16 – 16 431 461,62

Rural Development EAFRD Complement to direct payment (2007-2013) 2010 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR – 8 507 107,30 – 1 459 929,21 – 7 047 178,09

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 5,00 % EUR – 13 471 514,97 – 2 311 644,65 – 11 159 870,32

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR – 129 773,68 481,74 – 130 255,42

Rural Development EAFRD Complement to direct payment (2007-2013) 2011 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR 10 435,76 0,00 10 435,76

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 5,00 % EUR – 1 924 121,26 – 330 203,99 – 1 593 917,27

Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR 394 552,63 0,00 394 552,63

Rural Development EAFRD Complement to direct payment (2007-2013) 2012 Weaknesses in the administrative cross-checks and on-the-spot checks FLAT RATE 10,00 % EUR 60 445,30 0,00 60 445,30