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

AT Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214: implementation of an appropriate sanction system FLAT RATE 5,00 % EUR – 5 958,97 0,00 – 5 958,97

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214 ‘Organic Farming’ — Adequate supervision procedure EXTRAPOLATED 0,21 % EUR – 101 920,89 0,00 – 101 920,89

Total AT: EUR – 107 879,86 0,00 – 107 879,86

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

BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 2 793 872,47 – 2 793 872,47 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1 074 263,60 – 1 074 263,60 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 780 941,24 – 780 941,24 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1 637 751,75 0,00 – 1 637 751,75

Rural Development EAFRD Investment — public beneficiaries 2014 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1 690 283,33 0,00 – 1 690 283,33

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 259 643,71 0,00 259 643,71

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 107 839,98 0,00 107 839,98

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 51 063,74 0,00 51 063,74

Cross Compliance 2013 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012 FLAT RATE 3,00 % EUR – 27 147,64 0,00 – 27 147,64

Cross Compliance 2014 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 FLAT RATE 6,00 % EUR – 105 957,72 0,00 – 105 957,72

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 4 183 858,87 – 418 385,89 – 3 765 472,98

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 896 213,65 – 89 621,36 – 806 592,29

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 556 147,52 – 55 614,76 – 500 532,76

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 2 893 246,02 0,00 – 2 893 246,02

Cross Compliance 2015 Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 FLAT RATE 10,00 % EUR – 350 314,96 0,00 – 350 314,96

Total BG: EUR – 16 571 451,34 – 5 212 699,32 – 11 358 752,02

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

DE Rural Development EAFRD Investment — public beneficiaries 2014 Financial errors in public procurements audited ONE OFF EUR – 351 787,61 – 349 181,08 – 2 606,53

Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Financial errors in public procurements audited ONE OFF EUR – 159 761,90 0,00 – 159 761,90

Certification 2015 Financial errors in the EAFRD population ONE OFF EUR – 511 727,53 0,00 – 511 727,53

Total DE: EUR – 1 023 277,04 – 349 181,08 – 674 095,96

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

ES Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 FLAT RATE 2,00 % EUR 2,40 0,00 2,40

Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 2 272,97 0,00 – 2 272,97

Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 FLAT RATE 2,00 % EUR 1,06 0,00 1,06

Cross Compliance 2015 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 2 493,06 0,00 – 2 493,06

Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient sampling of parcels for OTSC — Deficient risk analysis — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 180,81 0,00 – 180,81

Certification 2013 Material error in EAFRD accounts ONE OFF EUR – 903 456,80 – 17 985,15 – 885 471,65

Total ES: EUR – 908 400,18 – 17 985,15 – 890 415,03

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

FR Rural Development EAFRD Investment — private beneficiaries 2014 Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 FLAT RATE 5,00 % EUR – 4 980 641,31 – 41 685,40 – 4 938 955,91

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 FLAT RATE 5,00 % EUR – 396 917,70 0,00 – 396 917,70

Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2015 Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 FLAT RATE 5,00 % EUR – 4 482 936,52 0,00 – 4 482 936,52

Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2016 Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 FLAT RATE 5,00 % EUR – 1 595 408,44 0,00 – 1 595 408,44

Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2015 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 3 184 129,20 – 1 592 064,61 – 1 592 064,59

Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2016 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 1 279 291,51 – 639 645,75 – 639 645,76

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 344 907,12 – 171 577,47 – 173 329,65

Rural Development EAFRD Investment — private beneficiaries 2014 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 2 802 935,54 – 1 404 390,37 – 1 398 545,17

Rural Development EAFRD Investment — public beneficiaries 2014 Exclusion of ineligible expenditure M321 ONE OFF EUR – 68 062,01 0,00 – 68 062,01

Certification 2012 management weaknesses ONE OFF EUR – 16 845 764,04 0,00 – 16 845 764,04

Certification 2013 management weaknesses in the FY2013 ONE OFF EUR – 10 359 335,40 0,00 – 10 359 335,40

Total FR: EUR – 46 340 328,79 – 3 849 363,60 – 42 490 965,19

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

GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 measure 214 — FY2014: weaknesses in the control system for livestock density (both administrative and on the spot) FLAT RATE 5,00 % EUR – 538 979,08 0,00 – 538 979,08

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214 — FY2015: weaknesses in the control system for livestock density (both administrative and on the spot) FLAT RATE 5,00 % EUR – 543 702,51 0,00 – 543 702,51

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 measure 221 — FY2014: weaknesses in the check of eligibility criteria ONE OFF EUR – 12 204,00 0,00 – 12 204,00

Rural Development EAFRD (2014-2020) forestry measures 2015 measure 221 — FY2015: weaknesses in the check of eligibility criteria ONE OFF EUR – 12 204,00 0,00 – 12 204,00

Rural Development EAFRD LEADER 2014 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR – 602 585,37 0,00 – 602 585,37

Rural Development EAFRD LEADER 2015 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR 4 026,71 0,00 4 026,71

Rural Development EAFRD LEADER 2016 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR 368,09 0,00 368,09

Total GB: EUR – 1 705 280,16 0,00 – 1 705 280,16

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

GR Cross Compliance 2013 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR – 229 711,85 0,00 – 229 711,85

Cross Compliance 2014 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR – 57 428,76 0,00 – 57 428,76

Total GR: EUR – 287 140,61 0,00 – 287 140,61

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

IT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiencies in key control: ‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs ONE OFF EUR – 26 409,49 0,00 – 26 409,49

Rural Development EAFRD Investment — private beneficiaries 2014 Deficiencies in key control: ‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs ONE OFF EUR – 45 475,98 0,00 – 45 475,98

Rural Development EAFRD (2014-2020) Risk management 2015 Deficiencies in key control: ‘Appropriate evaluation of the reasonableness of costs using a suitable evaluation system’related to the General costs ONE OFF EUR – 133 118,88 0,00 – 133 118,88

Cross Compliance 2013 Leniency of the sanctioning system in animal area, CY2012 ONE OFF EUR – 7 112,87 0,00 – 7 112,87

Cross Compliance 2015 Limited access to veterinarian control reports, CY2014 FLAT RATE 2,00 % EUR – 175 426,91 0,00 – 175 426,91

Cross Compliance 2014 No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013 FLAT RATE 2,00 % EUR – 39 153,87 0,00 – 39 153,87

Cross Compliance 2014 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013 FLAT RATE 5,00 % EUR – 61 526,63 0,00 – 61 526,63

Cross Compliance 2015 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014 FLAT RATE 5,00 % EUR – 78 725,47 0,00 – 78 725,47

Cross Compliance 2013 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 280 745,26 – 41,98 – 280 703,28

Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 97 287,65 0,00 – 97 287,65

Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 FLAT RATE 2,00 % EUR – 13 600,21 0,00 – 13 600,21

Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 ONE OFF EUR – 203 367,80 0,00 – 203 367,80

Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 FLAT RATE 2,00 % EUR – 27 839,23 0,00 – 27 839,23

Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Two agri-environmental sub-measures(214): Inappropriate follow-up of the results of cross-checks in all appropriate cases with data from the IACS. FLAT RATE 3,00 % EUR – 148 200,00 0,00 – 148 200,00

Total IT: EUR – 1 337 990,25 – 41,98 – 1 337 948,27

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

LT Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 1 288 795,90 0,00 – 1 288 795,90

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 1 530 512,90 0,00 – 1 530 512,90

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2015 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 926 149,21 0,00 – 926 149,21

Rural Development EAFRD LEADER 2016 Deficiencies in key controls: 1) Quality of on-the-spot checks 2) Evaluation of reasonableness of costs at application stage 3) Eligibility of costs of the operation (in-kind contributions). Correction period: 16.10.2015-31.12.2015. FLAT RATE 5,00 % EUR – 462 436,92 0,00 – 462 436,92

Total LT: EUR – 4 207 894,93 0,00 – 4 207 894,93

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

LU Clearance of accounts — Conformity Clearance 2010 Non respect of the eligibility criteria ONE OFF 0,00 % EUR – 1 469 939,00 0,00 – 1 469 939,00

Total LU: EUR – 1 469 939,00 0,00 – 1 469 939,00

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

MT Certification 2015 Clearance of accounts FY2015 ONE OFF EUR – 131 903,31 0,00 – 131 903,31

Total MT: EUR – 131 903,31 0,00 – 131 903,31

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

NL Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 deficiencies in key and ancillary controls FLAT RATE 5,00 % EUR – 217 083,50 0,00 – 217 083,50

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 89 804,68 0,00 – 89 804,68

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2015 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 314 873,64 0,00 – 314 873,64

Rural Development EAFRD LEADER 2016 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 216 895,65 0,00 – 216 895,65

Total NL: EUR – 838 657,47 0,00 – 838 657,47

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

RO Rural Development EAFRD Investment — private beneficiaries 2015 Controls on artificial conditions FLAT RATE 5,00 % EUR – 949 386,13 0,00 – 949 386,13

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility of the beneficiary — skills verification and Controls on artificial conditions FLAT RATE 5,00 % EUR – 2 661 268,10 0,00 – 2 661 268,10

Rural Development EAFRD Investment — private beneficiaries 2014 Eligibility of the beneficiary — skills verification and Controls on artificial conditions FLAT RATE 5,00 % EUR – 648 249,31 0,00 – 648 249,31

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1 478 707,10 – 73 935,36 – 1 404 771,74

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1 335 193,08 0,00 – 1 335 193,08

Rural Development EAFRD Investment — private beneficiaries 2014 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1 041 006,91 0,00 – 1 041 006,91

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Execution of overlapping amount ONE OFF EUR 0,00 5 907,74 – 5 907,74

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Execution of overlapping amount FLAT RATE 2,00 % EUR 0,00 2 731 143,60 – 2 731 143,60

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Execution of overlapping amount ONE OFF EUR 0,00 53 937,77 – 53 937,77

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Execution of overlapping amount ONE OFF EUR 0,00 15 400,00 – 15 400,00

Certification 2012 MLE for the EAFRD IACS population ONE OFF EUR – 4 212 281,45 – 83 053,09 – 4 129 228,36

Certification 2012 MLE for the EAFRD Non IACS population ONE OFF EUR – 8 565 856,43 – 852 487,19 – 7 713 369,24

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Procurement- reasonableness of the costs check weaknesses FLAT RATE 2,00 % EUR – 508 630,52 0,00 – 508 630,52

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Procurement- reasonableness of the costs check weaknesses FLAT RATE 10,00 % EUR – 1 533 681,75 0,00 – 1 533 681,75

Rural Development EAFRD Investment — private beneficiaries 2014 Procurement- reasonableness of the costs check weaknesses FLAT RATE 2,00 % EUR – 220 258,09 0,00 – 220 258,09

Rural Development EAFRD Investment — private beneficiaries 2014 Procurement- reasonableness of the costs check weaknesses FLAT RATE 10,00 % EUR – 511 227,25 0,00 – 511 227,25

Total RO: EUR – 23 665 746,12 1 796 913,47 – 25 462 659,59

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

SK Certification 2015 Known error in the EAFRD Non-IACS population ONE OFF EUR – 204 053,34 0,00 – 204 053,34