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

BE Certification 2010 correction for the most likely errors ONE OFF EUR – 849 182,72 0,00 – 849 182,72

Certification 2011 most likely error and administrative errors ONE OFF EUR – 222 353,90 0,00 – 222 353,90

Certification 2012 most likely error (EARDF non-IACS) ONE OFF EUR – 268 140,00 0,00 – 268 140,00

Total BE: EUR – 1 339 676,62 0,00 – 1 339 676,62

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

BG Cross Compliance 2012 No evaluation of non-compliances, weakness in risk analysis CY2011 FLAT RATE 2,00 EUR – 69 011,49 0,00 – 69 011,49

Cross Compliance 2009 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR – 16 815,22 – 1 493,59 – 15 321,63

Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR 2 594,34 0,00 2 594,34

Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR 374,06 0,00 374,06

Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR – 42 258,52 – 2 078,57 – 40 179,95

Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR 703,39 0,00 703,39

Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR 790,42 0,00 790,42

Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR – 42 144,65 – 28 767,01 – 13 377,64

Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR 1 105,49 55,28 1 050,21

Total BG: EUR – 164 662,18 – 32 283,89 – 132 378,29

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

DE Certification 2010 errors found in the procedure of clearance of accounts for financial year 2010 ONE OFF 0,00 EUR – 155 205,74 0,00 – 155 205,74

Certification 2012 Financial errors identified by the Certification Body ONE OFF EUR – 2 168,71 0,00 – 2 168,71

Certification 2013 Financial errors identified by the Certification Body ONE OFF EUR – 2 552,58 0,00 – 2 552,58

Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1 281 363,06 0,00 – 1 281 363,06

Certification 2012 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 468 402,54 – 1 572,93 – 466 829,61

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2011 Weakness in the on-the-spot checks FLAT RATE 5,00 EUR – 139 742,70 0,00 – 139 742,70

Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Weakness in the on-the-spot checks FLAT RATE 2,00 EUR – 57 671,91 0,00 – 57 671,91

Total DE: EUR – 2 107 107,24 – 1 572,93 – 2 105 534,31

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

DK Rural Development EAFRD Axis 1+3 — others (2007-2013) 2008 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 740 432,69 0,00 – 740 432,69

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2009 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 1 131 207,95 0,00 – 1 131 207,95

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2010 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 159 254,22 0,00 – 159 254,22

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2008 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 67 021,43 – 24 903,33 – 42 118,10

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2009 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 178 668,72 – 56 560,40 – 122 108,32

Rural Development EAFRD Axis 1+3 — others (2007-2013) 2010 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 24 190,83 – 7 962,71 – 16 228,12

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 non-eligible expenditure ONE OFF 0,00 EUR – 44 363,28 0,00 – 44 363,28

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 non-eligible expenditure ONE OFF 0,00 EUR – 23 894,92 0,00 – 23 894,92

Total DK: EUR – 2 369 034,04 – 89 426,44 – 2 279 607,60

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

EE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application) ONE OFF EUR – 30 677,59 0,00 – 30 677,59

Total EE: EUR – 30 677,59 0,00 – 30 677,59

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

ES Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Cash payments accepted for amounts higher than EUR 3000 ONE OFF EUR – 3 429,35 0,00 – 3 429,35

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 DAS 2012 follow up ONE OFF EUR – 54 678,48 0,00 – 54 678,48

Certification 2013 EAFRD non-IACS error calculated by Most Likely Error ONE OFF EUR – 13 102,05 0,00 – 13 102,05

Certification 2013 EAFRD non-IACS random errors and EAGF control statistics ONE OFF EUR – 292 416,33 – 243 453,83 – 48 962,50

Certification 2013 EAGF and EAFRD errors in annex III, known errors and Most Likely Error ONE OFF EUR – 22 195,17 0,00 – 22 195,17

Certification 2013 EAGF non-IACS and EAFRD non-IACS known errors ONE OFF EUR – 26 105,45 0,00 – 26 105,45

Clearance of accounts — Financial Clearance 2009 Errors in the measure 123 (Adding value to agricultural and forestry products) ONE OFF 0,00 EUR – 660 118,11 0,00 – 660 118,11

Certification 2013 Interests not declared on annex III amounts regarding EAFRD ONE OFF EUR – 3 524,23 0,00 – 3 524,23

Certification 2010 Known error (EAFRD non-IACS) ONE OFF 0,00 EUR – 10 900,75 0,00 – 10 900,75

Cross Compliance 2010 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 21 359,77 0,00 – 21 359,77

Cross Compliance 2011 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 991,68 0,00 – 991,68

Cross Compliance 2012 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 17,03 0,00 – 17,03

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Missing checks on reasonableness of costs ONE OFF EUR – 200 000,00 0,00 – 200 000,00

Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Missing checks on reasonableness of costs ONE OFF EUR – 494 665,62 0,00 – 494 665,62

Total ES: EUR – 1 803 504,02 – 243 453,83 – 1 560 050,19

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

FI Cross Compliance 2011 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR – 117 417,02 – 1 255,65 – 116 161,37

Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR 296,44 0,00 296,44

Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR 119,20 0,00 119,20

Cross Compliance 2011 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 322 314,30 0,00 – 322 314,30

Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 124 630,16 – 1 116,39 – 123 513,77

Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR 237,29 0,00 237,29

Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 FLAT RATE 2,00 EUR – 322 673,61 0,00 – 322 673,61

Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 FLAT RATE 2,00 EUR – 148 165,33 0,00 – 148 165,33

Total FI: EUR – 1 034 547,49 – 2 372,04 – 1 032 175,45

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

FR Certification 2011 correction of error from previous exercise (FY 2008) ONE OFF EUR – 316,93 0,00 – 316,93

Certification 2011 correction of Most Likely Error ONE OFF EUR – 64 506,94 0,00 – 64 506,94

Clearance of Accounts — Conformity Clearance 2011 Known error (EAFRD Non- IACS) ONE OFF 0,00 EUR – 782 916,85 0,00 – 782 916,85

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 22 305 396,89 – 2 656 820,83 – 19 648 576,06

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 46 755 450,92 – 9 650 360,15 – 37 105 090,77

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 46 471 360,90 – 4 948 400,38 – 41 522 960,52

Certification 2012 Most Likely Error correction ONE OFF EUR – 63 400,43 0,00 – 63 400,43

Clearance of Accounts — Conformity Clearance 2011 Most likely error (EAFRD IACS) ONE OFF 0,00 EUR – 7 657 843,46 – 7 637 276,78 – 20 566,68

Clearance of Accounts — Conformity Clearance 2011 Most likely error (EAFRD Non- IACS) ONE OFF 0,00 EUR – 1 750 641,89 – 372 722,18 – 1 377 919,71

Total FR: EUR – 125 851 835,21 – 25 265 580,32 – 100 586 254,89

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

GB Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1 306 993,00 0,00 – 1 306 993,00

Certification 2012 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1 596 378,44 0,00 – 1 596 378,44

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 300 348,62 – 3 991,44 – 296 357,18

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 1 413 238,27 0,00 – 1 413 238,27

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 103 768,07 – 99 876,41 – 3 891,66

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 2 996 703,65 0,00 – 2 996 703,65

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 1 424,63 – 1 424,63 0,00

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 564 186,68 0,00 – 564 186,68

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 655,53 0,00 – 655,53

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in the LPIS-GIS and the in on-the-spot checks FLAT RATE 2,00 EUR – 99 876,41 0,00 – 99 876,41

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in the LPIS-GIS and the in on-the-spot checks FLAT RATE 2,00 EUR – 75 788,97 0,00 – 75 788,97

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 FLAT RATE 5,00 EUR – 221 950,51 0,00 – 221 950,51

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 FLAT RATE 5,00 EUR – 69 387,51 0,00 – 69 387,51

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011 FLAT RATE 5,00 EUR – 160 272,96 0,00 – 160 272,96

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012 FLAT RATE 5,00 EUR – 229 071,45 0,00 – 229 071,45

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 EXTRAPOLATED 4,93 EUR – 606 376,23 0,00 – 606 376,23

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 EXTRAPOLATED 4,93 EUR – 799,88 0,00 – 799,88

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011 EXTRAPOLATED 7,23 EUR – 1 313 436,22 0,00 – 1 313 436,22

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012 EXTRAPOLATED 4,93 EUR – 12 197,20 0,00 – 12 197,20

Total GB: EUR – 11 072 854,23 – 105 292,48 – 10 967 561,75

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

GR Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 153 198,35 – 5 327,59 – 147 870,76

Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 187 418,78 0,00 – 187 418,78

Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 2 231,63 0,00 – 2 231,63

Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 35 104,46 0,00 – 35 104,46

Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 204 353,87 0,00 – 204 353,87

Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 36 611,23 0,00 – 36 611,23

Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 4 633,82 0,00 – 4 633,82

Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 61 471,51 0,00 – 61 471,51

Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 324 047,75 0,00 – 324 047,75

Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 24 741,40 0,00 – 24 741,40

Total GR: EUR – 1 033 812,80 – 5 327,59 – 1 028 485,21

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

HU Cross Compliance 2011 Ineffective or partial checks for 4 SMRs, CY2010 FLAT RATE 2,00 EUR – 312 467,18 – 0,47 – 312 466,71

Cross Compliance 2012 Ineffective or partial checks for 4 SMRs, CY2011 FLAT RATE 2,00 EUR – 298 558,71 0,00 – 298 558,71

Cross Compliance 2009 No definition of a GAEC standard, CY2008 FLAT RATE 2,00 EUR – 42 691,18 – 1 096,09 – 41 595,09

Cross Compliance 2010 No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009 FLAT RATE 2,00 EUR – 277 887,36 – 390,56 – 277 496,80

Total HU: EUR – 931 604,43 – 1 487,12 – 930 117,31

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

IT Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 38 931,65 0,00 – 38 931,65

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 220 159,01 0,00 – 220 159,01

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 222 762,74 – 1 364 263,70 1 141 500,96

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls FLAT RATE 2,00 EUR – 89 263,40 0,00 – 89 263,40

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls FLAT RATE 5,00 EUR – 561 912,24 0,00 – 561 912,24

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls FLAT RATE 2,00 EUR – 88 547,61 0,00 – 88 547,61

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls FLAT RATE 5,00 EUR – 770 037,00 0,00 – 770 037,00

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 2,00 EUR – 6 013,85 0,00 – 6 013,85

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 5,00 EUR – 475 521,25 0,00 – 475 521,25

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 2,00 EUR – 9 979,46 0,00 – 9 979,46

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 5,00 EUR – 180 719,23 0,00 – 180 719,23

Total IT: EUR – 2 663 847,44 – 1 364 263,70 – 1 299 583,74

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

LT Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 723 284,18 0,00 – 723 284,18

Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 637 047,08 0,00 – 637 047,08

Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 577 968,82 0,00 – 577 968,82

Total LT: EUR – 1 938 300,08 0,00 – 1 938 300,08

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

LU Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Control weaknesses FLAT RATE 2,00 EUR – 9 535,97 0,00 – 9 535,97

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Control weaknesses FLAT RATE 2,00 EUR – 10 852,37 0,00 – 10 852,37

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2007 Recovery of expenses and payments in installments ONE OFF EUR – 1 698,74 0,00 – 1 698,74

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Recovery of expenses and payments in installments ONE OFF EUR – 81 935,90 0,00 – 81 935,90

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Recovery of expenses and payments in installments ONE OFF EUR – 15 911,78 0,00 – 15 911,78

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Recovery of expenses and payments in installments ONE OFF EUR – 143 677,09 – 1 058,16 – 142 618,93

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Recovery of expenses and payments in installments ONE OFF EUR – 85 606,50 0,00 – 85 606,50

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Recovery of expenses and payments in installments ONE OFF EUR – 3 346,10 0,00 – 3 346,10

Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 33 426,58 – 756,39 – 32 670,19

Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 267,21 0,00 – 267,21

Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 73,03 0,00 – 73,03

Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR 4,54 0,00 4,54

Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 37 044,42 – 724,56 – 36 319,86

Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 795,19 0,00 – 795,19

Cross Compliance 2013 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 17,23 0,00 – 17,23

Cross Compliance 2011 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 1 127,36 0,00 – 1 127,36

Cross Compliance 2012 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 14 826,04 – 190,28 – 14 635,76

Cross Compliance 2013 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 43,48 0,00 – 43,48

Cross Compliance 2012 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 16,59 0,00 – 16,59

Cross Compliance 2013 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 14 920,14 – 70,99 – 14 849,15

Total LU: EUR – 455 117,18 – 2 800,38 – 452 316,80

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

NL Certification 2013 Most likely error ONE OFF EUR – 42 793,00 0,00 – 42 793,00

Cross Compliance 2011 Partial control of four SMRs, CY 2010 FLAT RATE 2,00 EUR – 43 836,31 0,00 – 43 836,31

Cross Compliance 2012 Partial control of four SMRs, CY 2011 FLAT RATE 2,00 EUR – 73 073,89 0,00 – 73 073,89

Cross Compliance 2010 Two GAEC missing, partial control of three SMRs, CY 2009 FLAT RATE 2,00 EUR – 34 616,83 0,00 – 34 616,83

Total NL: EUR – 194 320,03 0,00 – 194 320,03

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

PL Cross Compliance 2010 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 920 956,49 – 2 599,64 – 918 356,85

Cross Compliance 2011 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 1 637,99 0,00 – 1 637,99

Cross Compliance 2012 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR 829,37 0,00 829,37

Cross Compliance 2009 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 859 668,25 – 17 327,49 – 842 340,76

Cross Compliance 2010 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 671,06 0,00 – 671,06

Cross Compliance 2011 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR 1 493,39 0,00 1 493,39

Total PL: EUR – 1 780 611,03 – 19 927,13 – 1 760 683,90

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

PT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 4 465 827,52 – 816 938,24 – 3 648 889,28

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 2 780 072,82 – 449 485,15 – 2 330 587,67

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 82 221,34 0,00 – 82 221,34

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 14 201,20 0,00 – 14 201,20

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 3 749 104,01 0,00 – 3 749 104,01

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 4 067 474,49 0,00 – 4 067 474,49

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 229 875,48 0,00 – 229 875,48

Total PT: EUR – 15 388 776,86 – 1 266 423,39 – 14 122 353,47

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

RO Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Verification of the eligibility criteria for SME FLAT RATE 5,00 EUR – 3 355 151,85 0,00 – 3 355 151,85

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Verification of the eligibility criteria for SME FLAT RATE 5,00 EUR – 287 527,73 0,00 – 287 527,73

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of traceability of checks carried out on the spot FLAT RATE 2,00 EUR – 2 731 178,66 – 2 731 178,66 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 1 133 070,66 0,00 – 1 133 070,66

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 5 770 820,63 0,00 – 5 770 820,63

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 950 205,57 0,00 – 950 205,57

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 7 608 827,95 0,00 – 7 608 827,95

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 2 620 758,90 – 2 620 758,90 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 4 160 449,26 – 4 160 449,26 0,00

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 3 638 274,92 0,00 – 3 638 274,92

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 3 118 370,51 0,00 – 3 118 370,51

Total RO: EUR – 35 374 636,64 – 9 512 386,82 – 25 862 249,82

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

SE Clearance of Accounts — Conformity Clearance 2013 Known Error (EAFRD-IACS population) ONE OFF 0,00 EUR – 488,09 0,00 – 488,09

Certification 2011 Most Likely Error (EAFRD non-IACS) ONE OFF EUR – 1 649 879,53 0,00 – 1 649 879,53

Clearance of Accounts — Conformity Clearance 2013 Most Likely Error (EAFRD non-IACS population) ONE OFF 0,00 EUR – 730 668,81 0,00 – 730 668,81

Cross Compliance 2010 Reduce scope of control for SMR2, RD, CY 2009 FLAT RATE 2,00 EUR – 138 868,55 0,00 – 138 868,55

Cross Compliance 2011 Reduce scope of control for SMR2, RD, CY 2010 FLAT RATE 2,00 EUR – 189 154,34 0,00 – 189 154,34

Cross Compliance 2012 Reduce scope of control for SMR2, RD, CY 2011 FLAT RATE 2,00 EUR – 196 441,61 0,00 – 196 441,61

Total SE: EUR – 2 905 500,93 0,00 – 2 905 500,93

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

SI Certification 2013 EAFRD debts prematurely declared irrecoverable ONE OFF EUR – 1 214,10 0,00 – 1 214,10

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of administrative checks — crop rotation ONE OFF EUR – 136 630,13 0,00 – 136 630,13

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of administrative checks related to specific commitments under certain agro-environement measures (214) ONE OFF EUR – 9 476,10 0,00 – 9 476,10

Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of administrative checks related to specific commitments under certain agro-environement measures (214) ONE OFF EUR – 9 463,42 0,00 – 9 463,42