NoL194/48 OfficialJournaloftheEuropeanCommunities 17.7.86
COMMISSION DECISION
of11June1986
ontheclearanceoftheaccountspresentedbytheKingdomofDenmarkin
respectofpremiumforhomogenization ofcerealsdeclaredasexpenditure
chargeabletotheEuropeanAgriculturalGuidance,GuaranteeFund,Guarantee
Section,for1980andamendingDecision85/450/EEC
(OnlytheDanishtextisauthentic)
(86/308/EEC)
izationofcerealsamountingtoDkr136024,75mustbe
disallowed;whereas,theMemberStatehasbeenfully
informedofthemethodusedtocalculatethecorrection
andhashadanopportunitytogiveitsviewsthereon;
WhereasthisDecisioniswithoutprejudicetoanyfinan­
cialconsequences whichmaybedeterminedbythe
Commissioninthecourseofasubsequentclearanceof
accountsrelatingtocurrentinvestigations offinancial
lossesresultingfromirregularitieswithinthemeaningof
Article8ofRegulation(EEC)No729/70,THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation(EEC)No729/70of
21April1970onthefinancingofthecommonagricul­
turalpolicy('),aslastamendedbyRegulation(EEC)No
3769/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee,
Whereas,underArticle5(2)(b)ofRegulation(EEC)No
729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearsthe
accountsoftheauthoritiesandbodiesreferredtoin
Article4ofthatRegulation ;
WhereasDenmarkhastransmitted totheCommission
thedocumentsrequiredtocleartheaccountsfor1980;
whereasthelatterhascarriedouton-the-spotinspection
asprovidedforinArticle9(2)ofRegulation(EEC)No
729/70;
Whereas,accordingtothedocumentssentbyDenmark,
theexpendituredeclaredinrespectofpremiumfor
homogenization ofcerealscomestoDkr2235750;
whereasthelatterexpenditurewasexcludedfrom
CommissionDecision85/450/EEC(3)ontheclearanceof
theaccountsfor1980;
WhereasArticle8ofCommissionRegulation(EEC)No
1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuarantee
Fund,GuaranteeSection(4),providesthattheDecisionto
cleartheaccountsmustincludethedetermination ofthe
amountofexpenditureincurredineachMemberState
duringthefinancialyearinquestionrecognizedas
chargeabletotheFund,GuaranteeSection,andalsothe
determination oftheamountoftheCommunity'sfinan­
cialresourcesstillavailableineachMemberState;
Whereas,inthelightoftheinspectionscarriedout,apart
oftheexpenditurerelatingtothepremiumforhomogenHASADOPTEDTHISDECISION :
Article1
TheexpenditurebyDenmarkrecognizedaschargeableto
theEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection,inrespectofpremiumforhomogen­
izationofcerealsforthe1980financialyearamounts,in
accordancewithAnnexI,toDkr2099725,25.
Article2
Thefinancialresourcesavailableattheendof1980
amount,inaccordancewithAnnexI,to83000998,53
Dkr.
AnnexItoDecision85/450/EECisherebyreplacedby
theAnnextothisDecision.
Article3
ThisDecisionisaddressedtotheKingdomofDenmark.
DoneatBrussels,11June1986.
FortheCommission
FransANDRIESSEN
Vice-President
(■)OJNoL94,28.4.1970,p.13.
(2)OJNoL362,31.12.1985,p.17.
(3)OJNoL267,9.10.1985,p.7.
4)OJNoL186,16.8.1972,p.1.

17.7.86 OfficialJournaloftheEuropeanCommunities NoL194/49
ANNEX
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,Guarantee
Section,for1980(')
(Dkr)
-119366234,80
4855944485,88
4736578251,081.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsavailabletocoverexpenditurefor1980
4.Expenditurerecognizedfor1980:
(a)Expendituredeclared
(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisionreferredto1982
(c)Eliminationofreservesforthepreviousyears
(d)Expenditurerecognized
5.Fundsavailableaftertheclearanceofaccountsforthefinancial
year1980excludingclearanceofaccountsrelatingtothe
premiumforhomogenization ofcereals4671972075,20
-18394822,65
4653577252,55
83000998,53
(')ExcludingexpenditureonmeasuresunderRegulation(EEC)No1078/77.