12.9.87 NoL262/35 OfficialJournaloftheEuropeanCommunities
COMMISSION DECISION
of18August1987
ontheclearanceoftheaccountspresentedbytheMemberStatesinrespectof
theEuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,
expenditurefor1985
(87/469/EEC)
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,bytheCommissionwhentheaccountsareclearedmust
bechargedinrespectoftheyearduringwhichtheclear­
ancetakesplace;
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation(EEC)No729/70of
21April1970onthefinancingofthecommonagricul­
turalpolicy('),aslastamendedbyRegulation(EEC)No
3769/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee ,Whereas,underArticles2and3ofRegulation(EEC)No
729/70,onlyrefundsonexportstothirdcountriesand
interventiontostabilizeagriculturalmarkets,respectively
grantedandundertakenaccordingtoCommunityrules
withintheframeworkofthecommonorganizationof
agriculturalmarkets,maybefinanced;whereasthe
inspectionscarriedoutshowthatapartoftheexpendi­
turedeclaredbytheMemberStatesdoesnotmeetthese
conditionsandthereforemustbedisallowed ;whereasthe
amountsdeclaredbyeachoftheMemberStates
concerned,thoserecognizedaschargeabletotheEAGGF,
GuaranteeSection,andthedifferencesbetweenthetwo
amountsandthedifferencesbetweentheexpenditure
recognizedaschargeabletotheEAGGF,Guarantee
Section,andthatchargedinrespectoftheyearareshown
intheAnnextothisDecision:Whereas,underArticle5(2)(b)ofRegulation(EEC)No
729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearsthe
accountsoftheauthoritiesandbodiesreferredtoin
Article4ofthatRegulation ;
WhereastheMemberStateshavebeenfullyinformedof
thecorrectionsmadetotheiraccounts,andhavebeen
abletogivetheirviewsthereon;WhereastheMemberStateshavetransmitted tothe
Commission thedocumentsrequiredtoclearthe
accountsfor1985andthelatterhascarriedouton-the­
spotinspectionsasprovidedforinArticle9(2)ofRegula­
tion(EEC)No729/70;
Whereas,withregardtoBelgium,GermanyandItaly,
certainamountsshownintheAnnexarenotcoveredby
thisDecisionsincefurtherverificationisrequired;
whereastheseamountsmustthereforebedeductedfrom
theexpendituredeclaredinrespectofthepresentyear;
whereasinaddition,asregardsDenmark,Italy,Germany
andtheNetherlandsthepossiblefinancialconsequences
resultingfromthenon-application ofthesystemofaddi­
tionalleviesinthemilksectororfromitsincorrectappli­
cationshouldbethesubjectofreexamination ;WhereasArticle8ofCommissionRegulation(EEC)No
1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuarantee
Fund,GuaranteeSection(3),aslastamendedbyRegula­
tion(EEC)No422/86(4),providesthattheDecisionto
cleartheaccountsmustincludethedetermination ofthe
amountofexpenditureincurredineachMemberState
duringthefinancialyearinquestionrecognizedaschar­
geabletotheFund,GuaranteeSection,andalsothedeter­
minationoftheamountoftheCommunity'sfinancial
resourcesstillavailableineachMemberState;whereas
Article99oftheFinancialRegulationof21December
1977(*)stipulatesthatthedifferencesbetweentheexpen­
diturechargedtotheaccountsfortherelevantyearunder
Article98oftheFinancialRegulationandthatrecognized
')OJNoL94,28.4.1970,p.13.WhereasexpendituredisallowedforFrancecomprisedan
amountof5545200Frenchfrancsconcerningthesales
forexportofcerealsfromintervention ;thatexpenditure
disallowedforItalycomprisedanamountof
28263175121Italianlireconcerningconsumption aid
foroliveoilandanamountof2566493608Italianlire
concerningexportrefunds,theseamountsmustbe
chargedtotheMemberStateunderthisDecision;2)OJNoL362,31.12.1985,p.17.
(3)OJNoL186,16.8.1972,p.1.
(4)OJNoL48,26.2.1986,p.31.0OJNoL356,31.12.1977,p.1.

NoL262/36 OfficialJournaloftheEuropeanCommunities 12.9.87
whereasthespecialcircumstances ofthesecases,however,
justifyreexamination bytheCommissionofthedisallo­
wanceduringthepresentclearance,providedtheMember
Stateprovidesthenecessaryevidenceby16November
1987atthelatest;whereasthisperiodisnevertheless
fixedfor9September1987asconcernstheabovemen­
tionedexportrefunds;whereasthepresentDecisionis
nonethelessimmediatelyexecutory;
Whereas,whenclearingtheaccountsforprecedingyears,
theCommissiondeferreditsdecisionastothevalidityof
certainexpenditure ,andstatedthatitmighteitherrecog­
nizeafurtherpartofalloftheexpendituredisallowed,or
reachadefiniteconclusiononcertainexpenditureprovi­
sionallyfinanced;whereasthepresentDecisionrulesas
tothefurtheractiontobetakenwithregardtothese
cases,thedetailsofwhichhavebeennotifiedtothe
MemberStates;
Whereas,pursuanttoCouncilRegulation(EEC)No
1078/77of17May1977settingupasystemofmilk
non-marketing anddairyherdconversionpremiums('),as
lastamendedbyRegulation(EEC)No1300/84(2),60%
oftheexpenditurerelatingtotheseschemesischargeable
totheEAGGFGuaranteeSectionand40%ischargeable
totheGuidanceSection;whereastheseschemesrankas
interventionwithinthemeaningofArticle3ofRegula­
tion(EEC)No729/70andconstituteacommonmeasure
withinthemeaningofArticle6(1)ofthatRegulation ;
whereasitisthereforenecessarytoincludeGuidance
Sectionexpenditurewhenclearingtheaccountsinrespect
ofexpenditurefinancedbytheEAGGF;
Whereasthisdecisioniswithoutprejudicetoanyfinan­
cialconsequenceswhichmaybedrawninanysubsequent
clearanceofaccountsinrespectofnationalaidsorinfrin­
gementsforwhichtheproceduresstartedunderArticles
93and169oftheTreatyarenowbeingimplementedor
wereterminatedafter18November1986ortoanyconse­
quencesrelatingtoinfringements committedin1985or
tonationalaidsincompatible withtheTreatypaidin
1985andliabletoaffectEAGGFexpenditureduringa
yearsubsequentto1985;WhereasthisDecisioniswithoutprejudicetoanyfinan­
cialconsequencesresulting,duringasubsequentaccounts
clearanceprocedure,fromcurrentinvestigationsunderway
atthetimeofthisDecision,fromirregularitieswithinthe
meaningofArticle8-ofRegulation(EEC)No729/70or
fromjudgmentsoftheCourtofJusticeincasesnow
pendingandrelatingtomatterscoveredbythisDecision,
HASADOPTED THISDECISION :
Article1
TheMemberStates'accounts,concerningexpenditure
financedbytheEAGGF,GuaranteeSection,inrespectof
1984areherebyclearedasindicatedintheAnnextothis
Decision.
Article2
TheexpenditurechargeabletotheMemberStateshown
atline2(e)ofcolumn(c)oftheAnnexforeachofthe
MemberStatesmustbepaidtotheaccountreferredtoin
Article1(1)ofRegulation(EEC)No3184/83ortothe
accountofthepayingdepartmentoragencywithinone
monthofthenotification ofthisDecision.Shoulda
MemberStatebeentitledtopaymentofadditionalexpen­
diture,itshalldrawtheamountshowninline2(e)of
column(c)intheAnnexfromoneoftheabovementioned
accounts,withinthesametimelimit.
Article3
ThisDecisionisaddressedtotheMemberStateswiththe
exceptionofSpainandPortugal.
DoneatBrussels,18August1987.
FortheCommission
FransANDRIESSEN
Vice-President
(')OJNoL131,26.5.1977,p.1.
(2)OJNoL125,12.5.1984,p.3.

NoL262/37 12.9.87 OfficialJournaloftheEuropeanCommunities
ANNEX
(inBfrs)
EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)MemberState:Belgium
(1985)
a (b) c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance
(c)Expendituredeclared,excludedfromthepresent
clearance
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c)
(e)Expendituredisallowed
(f)Financialconsequences ofpreviousyears
(g)Totalexpenditurerecognized(d—e+f)
2.ExpenditurechargeabletotheMemberState
(a)Expenditurechargedinrespectoftheyear1985
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c)
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')
3.Fundsavailable
(a)Amountavailableafterprecedingclearanceof
accounts
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts
(c)Advancepaymentsreceivedinrespectoftheyear
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts
(e)Totalamountsavailablefortheyear(a+b+c
-d)
(f)Expenditurerecognized(lg)
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f)41132018672
0
1316798635
39815220037
6975502
0
39822195539
41162492038
0
1316798635
39845693403
23497864
15928423
0
41102594532
1316798635
39801724320
39822195539
-2047121951356614
0
0
51356614
0
0
51356614
51356614
0
0
51356614
0
26021942
0
25600000
0
51621942
51356614
26532841183375286
0
1316798635
39866576651
6975502
0
39873552153
41213848652
0
1316798635
39897050017
23497864
41950365
0
41128194532
1316798635
39853346262
39873552153
-20205891
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/38 OfficialJournaloftheEuropeanCommunities 12.9.87
(inDkr)
MemberState:Denmark
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
W •(b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect'
ofthepresentclearance 6669914184,13 53499063,96 6723413248,09
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 0,00 0,00 0,00
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 6669914184,13 53499063,96 6723413248,09
(e)Expendituredisallowed -55206844,63 0,00-55206844,63
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d—e+f) 6614707339,50 53499063,96 6668206403,46
2.ExpenditurechargeabletotheMemberState I
(a)Expenditurechargedinrespectoftheyear1985 6668536824,35 53499063,96 6722035888,31
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0,00 0,00 0,00
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 6668536824,35 53499063,96 6722035888,31
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')53829484,85 0,00 53829484,85
3.Fundsavailable||||
(a)Amountavailableafterprecedingclearanceof
accounts 194990068,17 -2077,07 194987991,10
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear6617559792,00 53499724,07 6671059516,07
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0,00 0,00 0,00
(e)Totalamountsavailablefortheyear(a4-b+c-d) 6812549860,17 53497647,00 6866047507,17
(f)Expenditurerecognized(lg) 6614707339,50 53499063,96 6668206403,46
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 197842520,67 -1416,96 197841103,71
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/39 12.9.87 OfficialJournaloftheEuropeanCommunities
(inDM)
MemberState:Germany
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation (EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 8037383385,07 78274978,78 8115658363,85
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 26663978,73 0,00 26663978,73
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 8010719406,34 78274978,78 8088994385,12
(e)Expendituredisallowed -3919999,31 0,00-3919999,31
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d—e+f) 8006799407,03 78274978,78 8085074385,81
2.ExpenditurechargeabletotheMemberState
(a)Expenditurechargedinrespectoftheyear1985 8035746989,58 78274978,78 8114021968,36
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 26663978,73 0,00 26663978,73
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 8009083010,85 78274978,78 8087357989,63
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')2283603,82 0,00 2283603,82
3.Fundsavailable|| l
(a)Amountavailableafterprecedingclearanceof
accounts -3559835,19 7887656,19 4327821,00
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear8065300000,00 74872343,81 8140172343,81
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 26663978,73 0,00 26663978,73
(e)Totalamountsavailablefortheyear(a+b+c
-d) 8035076186,08 82760000,00 8117836186,08
(f)Expenditurerecognized(lg) 8006799407,03 78274978,78 8085074385,81
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 28276779,05 4485021,22 32761800,27
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/40 OfficialJournaloftheEuropeanCommunities 12.9.87
(inDr)
MemberState:Greece
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation (EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 121318799909 0 121318799909
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0 0 0
(c)Expendituredeclared,excludedfromthepresent
clearance 0. 0 0
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 121318799909 0 121318799909
(e)Expendituredisallowed -1175990522 0 -1175990522
(f)Financialconsequences ofpreviousyears 0 0 0
(g)Totalexpenditurerecognized(d—e+f) 120142809387 0 120142809387
2.ExpenditurechargeabletotheMemberState||
(a)Expenditurechargedinrespectoftheyear1985 121254756006 0 121254756006
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0 0 0
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0 0 0
(d)Totalexpenditurecharged,comingunderth£present
clearance(a+b—c) 121254756006 0 121254756006
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')1111946619 0 1111946619
3.Fundsavailable
(a)Amountavailableafterprecedingclearanceof
accounts 4943885522 0 4943885522
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfrom(the1984clearanceof
theaccounts 0 0 0
(c)Advancepaymentsreceivedinrespectoftheyear 120519907542 0 120519907542
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0 0 0
(e)Totalamountsavailablefortheyear(a+b+c
-d) 125463793064 0 125463793064
(f)Expenditurerecognized (lg) 120142809387 0 120142809387
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 5320983677 0 5320983677
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:

12.9.87 OfficialJournaloftheEuropeanCommunities NoL262/41
(inFF)
MemberState:France
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985-
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 31638831574,36 65515006,03 31704346580,39
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 0,00 0,00 0,00
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 31638831574,36 65515006,03 31704346580,39
(e)Expendituredisallowed -140216028,42 0,00-140216028,42
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d—e+f) 31498615545,94 65515006,03 31564130551,97
2.ExpenditurechargeabletotheMemberState
(a)Expenditurechargedinrespectoftheyear1985 31520803611,31 65515006,03 31586318617,34
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0,00 0,00 0,00
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 31520803611,31 65515006,03 31586318617,34
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')22188065,37 0,001
22188065,37
3.Fundsavailableli
(a)Amountavailableafterprecedingclearanceof
accounts 349097335,74-207388,69 348889947,05
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear31486179208,48 68107388,69 31554286597,17
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0,00 0,00 0,00
(e)Totalamountsavailablefortheyear(a+b4-c
-d) 31835276544,22 67900000,00 31903176544,22
(f)Expenditurerecognized(lg) 31498615545,94 65515006,03 31564130551,97
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 336660998,28,2384993,97 339045992,25
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/42 OfficialJournaloftheEuropeanCommunities 12.9.87
(in£Irl)
MemberState:Ireland
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 835813717,09 3084603,83 •838898320,92
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 0,00 0,00 0,00
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 835813717,09 3084603,83 838898320,92
(e)Expendituredisallowed -516283,12 0,00-516283,12
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d—e+f) 835297433,97 3084603,83 838382037,80
2.ExpenditurechargeabletotheMemberState|| I
(a)Expenditurechargedinrespectoftheyear1985 835296268,75 3084603,83 838380872,58
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespect,ofthepresentyear,
butexcludedfromthepresentclearance 0,00 0,00 0,00
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 835296268,75 3084603,83 838380872,58
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')-1165,22 0,00 -1165,22
3.Fundsavailable \ I
(a)Amountavailableafterprecedingclearanceof
accounts -2219056,11 60433,20 -2158622,91
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear833964775,39 3024566,80 836989342,19
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0,00 0,00 0,00
(e)Totalamountsavailablefortheyear(a+b+c-d) 831745719,28 3085000,00 834830719,28
(f)Expenditurerecognized (lg) 835297433,97 3084603,83 838382037,80
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) -3551714,69 396,17 -3551318,52
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/43 12.9.87 OfficialJournaloftheEuropeanCommunities
(inLit)
MemberState:Italy
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating'
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 4939704386843 0 4939704386843
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0 0 0
(c)Expendituredeclared,excludedfromthepresent
clearance 79270308278 0 79270308278
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 4860434078565 0 4860434078565
(e)Expendituredisallowed 51404987556 0 51404987556
(f)Financialconsequences ofpreviousyears 0 0 0
(g)Totalexpenditurerecognized(d—e+f) 4809029091009- 0 4809029091009
2.ExpenditurechargeabletotheMemberState
(a)Expenditurechargedinrespectoftheyear1985 4915323508260 0 4915323508260
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0 0 0
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 79270308278 0 79270308278
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 4836053199982 0 4836053199982
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')27024108973 0 27024108973
3.Fundsavailable
(a)Amountavailableafterprecedingclearanceof
accounts 75530014794 0 75530014794
(b)Advancepaymentsfortheyear1984concerning
expenditures .excludedfromthe1984clearanceof
theaccounts 0 0 0
(c)Advancepaymentsreceivedinrespectoftheyear4866928101944 0 4866928101944
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 79270308278 0 79270308278
(e)Totalamountsavailablefortheyear(a+b4-c-d) 4863187808460 0 4863187808460
(f)Expenditurerecognized(lg) 4809029091009 0 4809029091009
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 54158717451 0 54158717451
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/44 12.9.87 OfficialJournaloftheEuropeanCommunities
(inLfrs)
MemberState:Luxembourg
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 208614126 3308541 211922667
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0 0 o
(c)Expendituredeclared,excludedfromthepresent
clearance 0 0 0
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 208614126 3308541 211922667
(e)Expendituredisallowed 2719143 0 2719143
(f)Financialconsequences ofpreviousyears 0 0 0
(g)Totalexpenditurerecognized(d—e+f) 211333269 3308541 214641810
2.ExpenditurechargeabletotheMemberState|| I
(a)Expenditurechargedinrespectoftheyear1985 208633046 3308541 211941587
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0 0 0
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0 0 0
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 208633046 3308541 211941587
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')-2700223 0 -2700223
3.Fundsavailable I
(a)Amountavailableafterprecedingclearanceof
accounts 3416661 167769 3584430
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0 0 0
(c)Advancepaymentsreceivedinrespectoftheyear 213710992 3260000 216970992
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0 0 0
(e)Totalamountsavailablefortheyear(a+b+c
"d) 217127653 3427769 220555422
(f)Expenditurerecognized(lg) 211333269 3308541 214641810
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 5794384 119228 5913612
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

12.9.87 OfficialJournaloftheEuropeanCommunities NoL262/45
(inFl)
MemberState:Netherlands
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (C)
1.Expenditurerecognizedinrespectoftheyear1985
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 5259616454,79 6453795,23 5266070250,02
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 0,00 0,00 0,00
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 5259616454,79 6453795,23 5266070250,02
(e)Expendituredisallowed -3676596,82 0,00 -3676596,82
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d—e+f) 5255939857,97 6453795,23 5262393653,20
2.ExpenditurechargeabletotheMemberState
(a)Expenditurechargedinrespectoftheyear1985 5260774057,21 6453795,23 5267227852,44
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0,00 0,00 0,00
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 5260774057,21 6453795,23 5267227852,44
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')4834199,24 0,00 4834199,24
3.Fundsavailable
(a)Amountavailableafterprecedingclearanceof
accounts 210118020,92 1951792,17 212069813,09
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear5201775710,82 6245000,00 5208020710,82
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0,00 0,00 0,00
(e)Totalamountsavailablefortheyear(a+b+c
-d) 5411893731,74 8196792,17 5420090523,91
(f)Expenditurerecognized (lg) 5255939857,97 6453795,23 5262393653,20
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 155953873,77 1742996,94 157696870,71
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.

NoL262/46 OfficialJournaloftheEuropeanCommunities 12.9.87
inn
MemberState:UnitedKingdom
(1985)EAGGF
GuaranteeSection
expenditure ,except
expenditurerelating
toRegulation(EEC)
No1078/77Expenditurerelating
toRegulation(EEC)
No1078/77Total(a+b)
(a) (b) (c)
1.Expenditurerecognizedinrespectoftheyear1985 I
(a)ExpendituredeclaredbytheMemberStateinrespect
ofthepresentclearance 1127227407,15 5483111,65 1132710518,80
(b)Expendituredeclaredduringtheprecedingyearbut
excludedfromthatclearance 0,00 0,00 0,00
(c)Expendituredeclared,excludedfromthepresent
clearance 0,00 0,00 0,00
(d)Expendituredeclared,comingunderthepresent
clearance(a+b—c) 1127227407,15 5483111,65 1132710518,80
(e)Expendituredisallowed . 1311367,55 0,00 1311367,55
(f)Financialconsequences ofpreviousyears 0,00 0,00 0,00
(g)Totalexpenditurerecognized(d-e+f) 1128538774,70 5483111,65 1134021886,35
2.ExpenditurechargeabletotheMemberState I
(a)Expenditurechargedinrespectoftheyear1985 1127214609,25 5466820,55 1132681429,80
(b)Expenditurechargedinrespectofthepreceding
year,butexcludedfromthatclearance 0,00 0,00 0,00
(c)Expenditurechargedinrespectofthepresentyear,
butexcludedfromthepresentclearance 0,00 0,00 0,00
(d)Totalexpenditurecharged,comingunderthepresent
clearance(a+b—c) 1127214609,25 5466820,55 1132681429,80
(e)ExpenditurechargeabletoorpayabletotheMember
Statefollowingclearanceoftheaccounts(2d—lg)(')-1324165,45-16291,10 -1340456,55
3.Fundsavailable|| I
(a)Amountavailableafterprecedingclearanceof
accounts 63640223,96 98041,84 63738265,80
(b)Advancepaymentsfortheyear1984concerning
expendituresexcludedfromthe1984clearanceof
theaccounts 0,00 0,00 0,00
(c)Advancepaymentsreceivedinrespectoftheyear 1113995875,89 6000000,00 1119995875,89
(d)Advancepaymentsfortheyear1985concerning
expendituresexcludedfromthepresentclearanceof
theaccounts 0,00 0,00 0,00
(e)Totalamountsavailablefortheyear(a+b+c-d) 1177636099,85 6098041,84 1183734141,69
(f)Expenditurerecognized(lg) 1128538774,70 5483111,65 1134021886,35
(g)Fundsavailableafterclearanceoftheaccountsofthe
presentyear(e—f) 49097325,15 614930,19 49712255,34
(')IntheeventofpaymenttoaMemberState,thisisindicatedbythesign:—.