COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 23.10.1995 
COM(95)483 final 
DRAFT 
TWENTY-FOURTH FINANCIAL REPORT 
concerning 
THE EUROPEAN AGRICULTURAL GUIDANCE 
AND GUARANTEE FUND 
E.A.G.G.F. 
GUARANTEE SECTION 
BUDGET YEAR 1994 -
(presented by the Commission) 

INTRODUCTORY NOTE 
a) Article 10 of Council Regulation (EEC) No 729/70 on the financing of the common 
agricultural policyO requires the Commission to send each year to the Council and 
Parliament "a financial report on the administration of the Fund during the preceding 
financial year and, in particular, on the state of its resources and the nature of its 
expenditure and the conditions under which the Community financing has been effected". 
This Report covers the operations of the EAGGF Guarantee Section for 1994. 
The main task of the Guarantee Section is financing the expenditure arising from the 
common policy on agricultural markets and prices. Under Articles 2 and 3 of Regulation 
(EEC) No 729/70, expenditure consists of refunds on exports to non-Community countries, 
paid under the EEC market organizations, and intervention measures designed to stabilize 
agricultural markets. 
b) Up to and including 1986, the financial year was always the same as the calendar 
year. The amendments made in 1987 to the Regulations governing the financing of 
the common agricultural policy resulted, as regards the Guarantee Section in 
adjustments to the dates of closure of accounts for 1987(), 19880 and subsequent 
financial years(3), with a corresponding displacement of the Guarantee Section 
financial year relative to the calendar year. This may make it difficult to compare 
these years with previous years, and should be taken into account in examining the 
various tables and annexes. 
N.B.: This report was completed on 21/09/1995 
0 OJ NoL94, 28.4.1970 
0 Financial year 1987: expenditure here covers a period of ten months, from 1 January 1987 
to end October 1987. 
(7) Financial year 1988: expenditure here covers a period of eleven and a half months from 
beginning November 1987 to 15 October 1988. 
(3) Financial year 1989 et seq.: expenditure here covers a period of twelve months from 
16 October to 15 October of the following year. 
Table No 1 
AVERAGE CONVERSION RATES USED FOR 1994 
(cf. Annex 17) 
EUROPEAN COMMUNITY 1 ECU = 
(budgetary) (1) 
Belgium 39,8492 BFR(2) 
Denmark 7,54597 DKR 
Germany 1,92784 DM 
Greece 282,608 DRA 
Spain 158,869 PTA 
France 6,59666 FF 
Ireland 0,793968 IRL 
Italy 1.904,87 LIT 
Luxembourg 40,0337 LFR(2) 
Netherlands 2,16166 HFL 
Portugal 197,226 ESC 
United Kingdom 0,766256 UKL 
(1) The ecu is the unit of account used for the Communities' budget; all receipts and expenditures, 
agricultural and non-agricultural, are expressed in ecus. 
Conversion into national currencies is generally at market rates or "budget rates". 
The common agricultural policy, to operate efficiently, requires that exchange rates between 
national currencies remain fairly stable. In order therefore to lessen the effect on agricultural prices 
of any adjustments to the rates of exchange, conversion into national currencies of agricultural 
prices expressed in ecus is not effected at the real exchange rates of the ecu but at specific rates 
called "green rates". Hence the amount calculated in ecu under agricultural regulations is referred 
to as "ECU(A)". 
However, for the charging to the budget of the financial consequences of agricultural regulations, 
conversion into ecus of national currencies is not at the green rate but at the market or budget rate; 
hence, the amount in ecu to be entered in the accounts is referred to as "ECU(B)". 
(2) Although the monthly budgetary rates for the Belgium franc and the Luxembourg franc are identical, 
the average rate is different because it represents a weighted average, weighted according to 
monthly expenditure in national currencies. 
II 
INDEX 
Page 
SUMMARY VII 
TITLE I: COMMUNITY EXPENDITURE ON MARKETS 1 
1. General 1 
1.1. EAGGF Guarantee Section budget: appropriations and expenditure in 1994 1 
1.2. Fixing of farm prices and related measures for 1994/1995 9 
1.3. The agri-monetary situation 10 
1.4. Introduction of new mechanisms under the reform of the CAP 11 
2. Financing of the markets 19 
2.1. Comparison of original appropriations and expenditure in 1994 19 
2.2. Breakdown of expenditure by economic type 35 
2.3. Trend of public stocks 42 
2.4. Revenue of agricultural origin 47 
3. Distribution of agricultural products from public stocks to deprived 
persons in the Community 49 
TITLE II: CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 
4. Management of appropriations . . : 53 
4.1. 1994 budget 53 
4.2. Non-automatic carryovers of appropriations from 1993 56 
4.3. Automatic carryovers of appropriations from 1993 57 
4.4. Summary of execution of 1994 budget 58 
5. Advances and direct payments 
5.1. Advance payments to Member States 58 
5.2. Direct payments 61 
III 
-Page 
TITLE 
6.1. 
6.2. 
6.3. 
6.4. 
6.5. 
6.6. 
6.7. 
6.8. 
TITLE IV: 
7.1. 
7.2. 
7.3. 
7.4. 
7.5. 
7.6. PREVENTION AND PROSECUTION OF FRAUD 
General remarks 
Application of control measures 
Special checks and investigations 
Cases of fraud and irregularities reported 
Recovery of amounts wrongly paid out 
Meetings of the EAGGF irregularities and Mutual Assistance Group 
Specific control arrangements 
Remote sensing 
ACCOUNTS CLEARANCE 
Reform of the procedure of the clearance of accounts 
Verification of EAGGF Guarantee Section expenditure and clearance 
procedure - 1991 
1992 
1993 
Application of Council Regulation (EEC) No 4045/89 regarding 
Member States' controls of beneficiaries records 
Appeals to the Court of Justice against clearance decisions 63 
63 
64 
69 
80 
81 
83 
83 
87 
91 
92 
94 
100 
105 
106 
106 
TITLE V: 
8.1. 
8.2. RELATIONS WITH THE EUROPEAN PARLIAMENT AND THE COURT 
OF AUDITORS OF THE EUROPEAN COMMUNITIES 111 
Relations with the European Parliament 111 
Relations with the Court of Auditors 113 
TITLE VI: CHAPTER B2-51: COMPLETION OF THE INTERNAL MARKET CONTROLS 
AND OTHER OPERATIONS IN THE AGRICULTURAL SECTOR . . . 117 
9.1. Measures financed 
9.2. Management in 1994 
ANNEXES 117 
117 
119 
IV 
Page 
INDEX OF TABLES 
1. Average conversion rates used for 1994 II 
2. Summary of the main totals in the 24th EAGGF Guarantee Section 
Financial report "....' XIV 
3. Total appropriations relating to the EAGGF Guarantee Section 1 
4. EAGGF Guarantee Section expenditure in relation to EC expenditure . 8 
5. Expenditure on hectare aid 14 
6. Evolution of 1994 appropriations and expenditure 21 
7. Breakdown by sectors of the differences between expenditure and 
appropriations (initial and final) 22 
8a. Breakdown of agricultural expenditure by economic type 
(by chapter) 40 
8b. Breakdown of agricultural expenditure by economic type (by Member State) 41 
9. Revenue under the Common Agricultural Policy accruing as own resources 
of the Community 47 
10. Direct payments 60 
11. Advances to the Member States and expenditure charged to the 1994 
budget 62 
12. Irregularities reported in 1994 80 
13. Remote sensing 89 
14. EAGGF Guarantee expenditure claimed for 1992 101 
15. Transmission of the first declarations of expenditure 1993 105 
16. Appeals filed against the clearance of accounts decisions - 1989 .... 107 
17a et b. Appeals filed against the clearance of accounts decisions - 1990 . . 108-109 
LIST OF GRAPHS 
1a. Trend of the EAGGF Guarantee Section expenditure VI 
1b. Trend of the EAGGF Guarantee Section expenditure in general budget VI 
2a. Breakdown of EAGGF Guarantee expenditure by product group .... VIII 
2b. Expenditure by Member State VIII 
3. EAGGF Guarantee expenditure by economic type (percentage) 34 
4. Breakdown of refunds expenditure by sector in 1994 34 
5. Breakdown of intervention expenditure by sector in 1994 36 
6. Breakdown of price compensating aid expenditure by sector in 1994 36 
7. Breakdown of storage expenditure by sector in 1994 38 
8. Breakdown of guidance premium expenditure by sector in 1994 38 
9a. Quantities of public stocks with intervention agencies 44 
9b. Book value of public stocks with intervention agencies 45 
10. Trend of own resources resulting from the CAP 46 
V 
ID 
O 
LU 20000 --
15000 --
10000 --
5000 --
0 
1988 r GRAPH 1A 
TREND OF EAGGF GUARANTEE SECTION EXPENDITURE 
1989 I 
1990 1991 1992 1993 1994 
-O EXPENDITURE WITHIN GUIDELINE -------- TOTAL EXPENDITURE EAGGF-G(l) 
(1) Since 1993 all the expenditure has been financed within the guideline 
GRAPH 1B 
I EAGGF GUARANTEE SECTION EXPENDITURE WITHIN GENERAL BUDGET 
g 40000 + 
LU 
1988 1989 1990 1991 1992 1993 1994 
TOTAL EXPENDITURE EAGGF GUARANTEE SECTION EXPENDITURE 
VI 
RESUME 
TWENTY-FOURTH ANNUAL FINANCIAL REPORT 
OF THE EAGGF 
GUARANTEE SECTION 
A. TRENDS IN COMMUNITY FINANCING OF PRODUCT MARKETS 
1. The final total of appropriations allocated to the EAGGF Guarantee Section in 1994, 
i.e. the original 1994 budget, the supplementary and amending budget and transfers 
from elsewhere, came to ECU 34 787 million (not including the monetary reserve 
of ECU 1 billion). 
In the 1994 budget year the agricultural guideline, which sets the maximum level of 
Guarantee Section spending, was fixed at ECU 36 465 million, a figure less than for 
budget year 1993 (ECU 36 657 million). 
Total expenditure came to ECU 32 970 million, to which one can add ECU 441.8 
million of spending out of carryovers from 1993. 
Expenditure overall was considerably down, since the total for 1993 had been 
ECU 34 590 million. In this one can see the early positive impact of the reform of the 
common agricultural policy in a generally favourable economic climate (see 
graph 1A). 
2. Despite the fall in spending between 1993 and 1994, the share of EAGGF Guarantee 
Section expenditure in the general budget of the Union went up from 53.8% to 55%. 
This was due to a major drop in spending under the general budget (measured in 
payment appropriations, see graph 1B). 
VII 
GRAPH 2A 
BREAKDOWN OF EAGGF GUARANTEE EXPENDITURE BY PRODUCT GROUP 
(ECU million for 1994financial year) (1) 
Other measures : 681 
Other products : 2969 
Tobacco : 1057 
Wine: 1176 
Fruit and vegetables : 
1557 
Sheepmeat and 
goatmeat: 1280 
Beef : 3467 
Milk products : 4249 Arable crops : 12652 
Sugar : 2062 
Olive oil: 1820 
\ TOTAL: 32.970mo ECU" 
GRAPH 2B 
9000 T 
8000 
7000 -
6000 -
ft 5000 -f 
2 4000 -
3000 •-
2000 -
1000 
0 BREAKDOWN OF EXPENDITURE BY MEMBER STATE I 
1993 EUR 12 = 34.590 MIO ECU 
1994 EUR 12 = 32.970 MIO ECU 
DK DE EL ES IR IT NL UK CE< 
direct payments 
VIII 
3. Looking at the breakdown of expenditure by economic type of scheme, the following 
trends are apparent: 
- spending on export refunds declined considerably, from ECU 10 159 million in 
1993 to ECU 8 161 million in 1994, representing only 25% of total Guarantee 
Section expenditure; 
- intervention spending in 1994 came to ECU 24 048 million, mainly consisting of 
storage aid and price compensatory payments (production, processing, 
marketing). As a result of a return to more balanced markets, expenditure on 
storage was down by a significant amount from ECU 5 386 million in 1993 to 
ECU 1 070 million in 1994. On the other hand, price compensation was up from 
ECU 21 339 million in 1994 compared with ECU 15 767 million in 1993. This was 
due to the major expansion of production aid schemes (acreage payments, set-
aside, suckler-cow premiums and premiums for male bovines) introduced as part 
of the reform of the CAP. 
4. These trends are reflected in the sector-by-sector breakdown. 
Arable crops, which now unite four former expenditure headings (cereals, oilseeds, 
protein plants and set-aside), accounted for 38% of overall spending. They are followed 
by milk products (13%, down on 1993) and beef and veal (11%). See graph 2A for the 
shares of the other sectors. 
5. Breakdown by Member State (graph 2B). 
France is still the main recipient of Guarantee Section funding at ECU 7 991 million or 
24% of overall spending. It is trailed by Germany (ECU 5 i74 million) and Spain 
(ECU 4 284 million). There was a significant drop in expenditure benefiting Italy (from 
ECU 4 754 million in 1993 to ECU 3 446 million in 1994), which claimed almost 
ECU 800 million less in export refunds. 
IX 
B. CASHFLOW AND MANAGEMENT OF APPROPRIATIONS 
The 1994 budget adopted in December 1993 included an allocation of 
ECU 36 465.0 million for the EAGGF Guarantee Section. A supplementary and amending 
budget reducing these appropriations by ECU 1 678.0 million was adopted during the 
budget year. 
In addition to the 1994 budget appropriations, the EAGGF also had non-automatic 
carryovers from 1993 amounting to ECU 510.0 million and automatically carried-over 
appropriations of ECU 353.8 million. 
2. The management of these appropriations is summarized in the table below. 
A. Original 
budget/carryovers 
SAB 
Transferred from 
outside EAGGF 
Available 
appropriations/ 
carryovers 
B. Commitments 
Payments 
Automatic carryovers 
to 1995 
C. Non-automatic 
carryovers 
D. Lapsed appropriations Approp­
riations 
1994 
n 36.465,0 
-1.678,0 
0,0 
34.787,0 
32.970,4 
32.906,2 
64,3 
0,0 
1.816,6 Non-
automatic 
carry-overs 
510,0 
0,0 
0,0 
510,0 
441,8 
441,8 
0,0 
0,0 
68,2 Automatic 
carry-overs 
353,8 
0,0 
0,0 
< 
353,8 
0,0 
257,4 
0,0 
0,0 
96,4 Total 
approp­
riations 
37.328,0 
-1.678,0 
0,0 
35.650,8 
33.412,3 
33.605,4 
64,3 
0,0 
1.981,2 
(*) Incl. ECU 15,0 million entered in Chapter B0-40, but excl. monetary reserve of 
ECU 1.000 million. 
3. The Commission adopted thirteen decisions granting advances in 1994, twelve of 
these of the regular kind and one supplementary decision to adjust advances to 
match the total spending for the budget year. An ad hoc clearance-of-accounts 
decision had to be adopted in respect of two Member States because, for technical 
and administrative reasons, the transfers between chapters which were needed to 
cover some spending could not be proposed early enough to the Budgetary Authority. 
The same decision made provision for this expenditure to be taken into account in 
1995. 
4. On the basis of Article 13 of Council Decision 94/729/EC on budget discipline, which 
allows the Commission to reduce or temporarily suspend monthly advances where 
expenditure declarations or information sent by Member States are not sufficient for 
the Commission to be sure that funds can be committed in conformity with Community 
rules, the Commission decided to reduce advances in 1994 by ECU 19.8 million in 
respect of spending made after the regulatory cutoff date for which the justification 
provided was not adequate. 
C. PREVENTION AND COMBATTING OF FRAUD 
The Commission both continued and stepped up its activities in 1994 to combat fraud and 
irregularities detrimental to the EAGGF. 
There were three main thrusts to this policy as far as the EAGGF was concerned: 
implementation of legislation on monitoring and to improve the regulatory framework 
and methodology; 
carrying out inquiries and checks, with more visits on the spot; 
establishment and proper operation of specific control systems. 
Measures were also adopted to strengthen administrative penalties and to punish fraud 
more severely. 
Under the Integrated Administration and Control System (IACS), several missions were 
conducted in all Member States in 1994, aimed at checking how the IACS system was 
being organised and set up; this was in conjunction with on-the-spot administrative checks. 
Particular attention was paid to the establishment of systems for identifying parcels of 
agricultural land and applying Directive 92/102/EEC on the identification and registration 
of animals. 
XI 
Remote sensing has been used systematically by the Member States for monitoring 
purposes. Some countries have carried out a portion of their on-the-spot verifications on 
the basis of aerial photography. Remote sensing has also been employed to validate the 
declarations sent in by farmers under the Integrated System. 
The Commission has continued to improve the regulatory framework in order to tighten 
up controls and make them more effective. In the field of monitoring exports, the Council 
adopted Regulation (EC) No 63/94 replacing Regulation (EEC) No 386/90 and the 
Commission also adopted Regulation (EC) No 3122/94 laying down criteria for risk 
analysis as regards agricultural products receiving refunds. 
In the area of tightening controls (Regulation (EEC) No 307/91), the Commission adopted 
Regulation (EEC) No 1196/94 to enable it to manage more efficiently the Community 
funds set aside for this purpose. 
Good progress has been made on introducing a Regulation dealing with doubtful 
operators (black list). Agreement in principle has already been reached within the Council, 
subject to the opinion of Parliament, and the detailed rules which the Commission is to 
produce have already been discussed with the Member States. 
In the export refund sector, substantive changes have been introduced as regards 
penalties (Article 11 of Regulation (EEC) No 3665/87). 
At the same time the Commission has reinforced its presence on the ground, 
concentrating its activities on various risk sectors. A number of inquiries have been 
started in areas such as cereals, cotton, tobacco, olive oil, fruit and vegetables and 
exports of milk products, beef and wine-sector products. 
Under Regulation (EEC) No 595/91, the Member States reported 1 610 cases of 
irregularity in all, representing a total of ECU 417.5 million. In 1993 there were 
1 298 cases involving ECU 248.3 million, so the increase in cases was 24% and in value 
terms 70%. The sectors with the most cases are: cereals, beef, oils and fats. 
Considerable sums were recovered via the clearance of accounts. 
XII 
During 1994, there was an improvement in controls through various specific mechanisms. 
In particular, the olive-oil control agencies carried out large numbers of verifications on 
producers and producer associations, oil mills and packaging plants, in the course of which 
a considerable number of irregularities were detected. The two teams of Commission 
inspectors (fruit and vegetables and wine) also carried out several control exercises during 
which irregularities were uncovered. 
D. CLEARANCE OF ACCOUNTS 
The Commission adopted two clearance decisions in 1994, one covering the Guarantee 
Section in budget year 1991 and the other an ad hoc measure relating to expenditure 
declared by Italy for 1992 involving the supply of free products to the republics of the 
former Soviet Union. After a Council Decision on the application of the milk-quota scheme 
in Italy, Spain and Greece, various past clearance-of-accounts decisions were reviewed 
on 30 November 1994. On'y the ad hoc decision for Italy was booked under the 1994 
financial year. 
The control exercise to check expenditure for 1992 (totalling ECU 32 083 million) which 
began in October 1992 was finished in September 1994. This clearance exercise was 
based on a systems audit and on-the-spot checks to determine that declared expenditure 
was in line with Community rules. 
The paying agencies in the Member States were also subjected to validations of their 
payment systems, which were conducted by outside audit companies. These verifications 
covered 26 of the 44 paying agencies in 1992, thrdugh which over two thirds of total 
EAGGF spending took place. 
On 1 July 1994 the Commission decided, as part of its review of the clearance-of-accounts 
procedure, to create a conciliation body to ensure a better dialogue between the 
Commission and the Member States. This body will be operational starting with the 1992 
clearance exercise. 
Changes were made during 1994 to Regulation (EEC) No 4045/89, and discussions on 
amending Regulations (EEC) Nos 729/70 and 1723/72 in the wake of the reform of the 
clearance procedure continued. 
XIII 
Table 2 
SUMMARY OF THE MAIN TOTALS IN THE 24th EAGGF 
GUARANTEE SECTION FINANCIAL REPORT 
ECU million 
- Expenditure under the 1994 budget of the EAGGF Guarantee Section 33.412,2 (A) 
(annexes 2, 3 and 11) 
- Expenditure from carryovers from 1993 (annex 12) - 441,8 (B) 
TOTAL FINANCED WITHIN THE GUIDELINE 32.970.4 
TOTAL TABLES 4, 6, 8a, 8b and 11 
TOTAL ANNEXES 2, 4 and 5 
SUB-TOTAL ANNEX 3 
A. 33.412,2 
B. -441,8 
- Interest payable to Member States as a result of the reform of the - 83,3 (C) 
method of financing expenditure 
- Distribution of agricultural products to the disadvantaged in the -136,4 (D) 
Community 
- Fraud prevention in. the area of the EAGGF Guarantee Section - 76,9 (E) 
- MCA's - ACA's - 4,7 
(F) 
- Accounts clearance previous years - (-) 612,0 (G) 
- Other - 1.072,4 (H) 
TOTAL TABLE 8a AND' ANNEX 8 32.208.7 
SUB-TOTAL ANNEX 5 
A. 33.412,2 
B. -441,8 
(C + D+ E + F + G + H) -761,7 
- Cereals co-responsibility levy - (-) 0,9 (I) 
- Financial contribution by milk producers - (+) 2,9 (J) 
GROSS TOTAL OF AGRICULTURAL EXPENDITURE 32.206.7 
- TABLE 8 
A. 33.412,2 
B. -441,8 
G. - (-) 612,0 
SUB-TOTAL ANNEX 4 33.582,4 
XIV 
Title 1 
COMMUNITY EXPENDITURE ON MARKETS 
1. BACKGROUND 
1.1 EAGGF Guarantee Section budget: appropriations and expenditure in 1994 
1.1.1. 1994 budget 
The initial budget for 1994, adopted on 16 December 1993, provided for EAGGF 
Guarantee Section appropriations totalling ECU 37 465 million. 
The original appropriations were altered by supplementary and amending budget 
No 2 which was adopted on 15 November 1994 and reduced the appropriations 
allocated to the EAGGF Guarantee Section to ECU 34 787 million. 
Table 3 
in ECU million 
TOTAL APPROPRIATIONS RELATING TO THE EUROPEAN 
AGRICULTURAL GUIDANCE AND GUARANTEE FUND GUIDANCE 
SECTION 
Heading Initial Budget (1) SAB No 2/94(2) 
European Agricultural Guidance 36.465 34.787 
and Guarantee Fund, Guarantee (3) 
Section (Subsection B1) 
of which the following chapters: 
Fisheries Guarantee 37 44 
Fund (Chapter B1.26) 
Income aid 58 30 
(Chapter B1.40) 
Accompanying 545 675 
measures 
(Chapter B1.50) 
Monetary reserve 1.000 1.000 
TOTAL 37.465 35.787 
(1) OJ No L34, 7.2.1994. 
(2) Supplementary and amending budget No 2/1994 (OJ No L 362, 31.12.94). 
(3) Including ECU 15 million entered in Chapter B0-40 - Provisional appropriations. 
1.1.2. Budgetary discipline 
The 1994 financial year, like previous ones, remained subject to the requirements 
of budgetary discipline and, in particular, observance of the guideline agreed by the 
Brussels European Council in February 1988 and extended to 1999 on the same 
basis by the Edinburgh European Council in December 1992. 
Reflecting the need for control of CAP expenditure, this guideline limits the annual 
rate of growth of this expenditure. 
The general trend in Guarantee Section expenditure since 1989 can be 
summarized as follows: 
in ECU million 
EAGGF-Guarantee Section 
Guideline 
Expenditure financed within the 
guideline 
p m : Margin compared with 
the guideline 
Total expenditure (including 
expenditure from carryovers 
from the previous year) 1989 
28 624 
24 406 
4 218 
25 873 1990 
30 630 
25 069 
5 561 
26 453 1991 
32 511 
30 961 
1 550 
32 386 1992 
35 039 
31 119 
3 920 
32 108 1993 
36 657 
34 590 
2 067 
34 748 1994 
36 465 
32 970 
3 495 
33 412 
From 1993 the guideline includes not only all agricultural expenditure met by the 
Guarantee Section but also expenditure underthe market organization forfisheries, 
set-aside, income aids and accompanying measures. 
The strengthening of budgetary discipline 
Following on from the Edinburgh European Council of December 1992, the Council 
adopted a new Decision 94/729/EC on budgetary discipline resulting in a number 
of adjustments principally as regards observance of payment deadlines, the nature 
of the information provided by Member States and accompanying measures. This 
Decision will have budgetary consequences from the 1995 budget. 
(a) Budgetary discipline in relation to chapters (Article 6(7)) _, __ 
The new Decision adopted in agreement with and after consulting 
Parliament sets out the procedure to be followed in relation to the chapter. 
If it is concluded as a result of examination that there is a risk of the 
appropriations for a chapter being exceeded at the end of the year, the 
Commission takes action on the chapter concerned, using the management 
powers at its disposal, including those it has under the stabilizing measures, 
to remedy the situation, whenever such action might be effective. If these 
measures prove to be insufficient, the Commission submits proposals to the 
Council for appropriate action to control expenditure, which may include 
proposals for strengthening the stabilizing measures in the relevant sector. 
The European Parliament delivers its opinion within six weeks and the 
Council acts within two months of receiving the Commission's proposal in 
order to bring expenditure back into line with the provision for the budget 
chapter concerned, if possible by the end of the year in question. 
The Commission has said in relation to Article 6(7) that it will act whenever 
such action may affect the cause of the imbalance in the trend of supply and 
demand. It will do so therefore in all cases, except where the imbalance is 
due to unexpected imports or a drop in world prices due to external factors. 
In any event, the guideline must be respected. 
The Commission states that, in circumstances other than those set out in 
Article 6(7), when the appropriations in a given chapter are not sufficient, it 
reserves the right to propose measures to increase the necessary 
appropriations, including if necessary a supplementary and amending 
budget. 
(b) Provisional reduction or suspension of monthly advances (Article 13) _ _ 
If the declarations of expenditure or the information submitted by a Member 
State do not enable the Commission to establish whether the commitment 
of funds is in conformity with the relevant Community rules, the Commission 
can initiate a procedure that may result in the provisional reduction or 
suspension of monthly advances. 
The Commission has confirmed that it will apply Article 13 in a moderate way 
as follows. 
Monthly advances may be reduced especially in the following circumstances: 
- where amounts due are not paid into the Community budget by the 
specified deadline; 
- where accounting adjustments are made in the event of manifest errors; 
- where expenditure is clearly ineligible since it does not comply with the 
rules or exceeds maximum ceilings laid down by the rules. 
Monthly advances may be suspended provisionally pending clarification by 
the Member States, especially in the following circumstances: 
- where there is a discrepancy in the figures, with no adequate justification, 
compared with those provided earlier by the Member State itself; 
- where information required under the rules is notified late; 
- where no reasons are given for expenditure declared or where those 
given are inadequate or incorrect; 
- where there is compelling presumptive evidence of failure by the Member 
States to comply with the agricultural rules. 
Generally speaking, most expenditure at present arises directly under the 
rules establishing the market organizations and is therefore compulsory 
expenditure to be implemented by the Member States within a period which 
is often laid down in the rules. Failure to observe the deadline results in the 
expenditure being time barred and ineligible in so far as the EAGGF is 
concerned, with the Member State remaining liable. 
Otherwise a lack of stringency in the observance of deadlines is, firstly, 
harmful to the holders of rights and, secondly, may lead to expenditure being 
transferred to the following year and thus make the budgetary situation 
critical in relation to the guideline. 
This is why, at the end of the 1994 budget year, the Commission refused 
payments to some Member States for overrunning deadlines. 
(c) Special monitoring of expenditure on accompanying measures (Article 6(3) 
As well as drawing up the monthly expenditure profile for the chapters 
covering accompanying measures, the Commission has introduced special 
monitoring of such expenditure. 
This operates as follows: 
At the start of each year a reference table is drawn up for that year showing 
the amounts for each Member State based, in principle, on the forecasts 
contained in the financial statements for programmes, as revised where 
relevant. The table will be brought to the attention of the relevant committee 
(Standing Forestry Committee or Committee on Agricultural Structures and 
Rural Development) and the EAGGF Committee. The forecasts will be 
monitored on the basis of information which Member States are required to 
notify concerning commitments entered into or to be given relating to these 
measures and the resulting expenditure. 
Where the expenditure forecasts exceed the amounts shown in the 
reference table, the budgetary discipline arrangements apply. This means 
that the Commission examines the overrun in relation to the Member State, 
in relation to the measure for al! Member States and, lastly, in relation to the 
chapter for all measures. If it concludes that corrective measures need to 
be taken and if it has insufficient powers to act, the Commission makes 
proposals to the Council for appropriate corrective action. 
1.1.3. The monetary reserve 
The ECU 1 billion entered as a provision in the monetary reserve was intended to 
cover significant and unexpected movements in the US dollar/ECU exchange rate 
in relation to the parity used to establish the budget. This reserve is not included 
in the guideline. 
Where savings are made in the Guarantee Section as a result of a favourable 
trend in the parity between the ECU and the dollar, they are transferred to the 
monetary reserve. Where the reverse happens, transfers are made to the budget 
headings for the Guarantee Section affected by this trend. A "franchise" of 
ECU 400 milljon is allowed, below which transfers to or from the monetary reserve 
are not made. 
The application of these provisions to the 1988, 1989, 1990 and 1991 financial 
years was presented in the 21st Financial Report concerning 1991 (see pages'2 
and 3). For 1992 see the 22nd Report (p. 3) and for 1993 see the 23rd Report 
(P- 2). 
Since the franchise of ECU 400 million was not reached in 1994, no transfers were 
made to or from the monetary reserve. 
As regards the impact of movements in the dollar parity on Guarantee Section 
expenditure in 1994(1), the trend during the period 1 August 1993 to 31 July 1994 
was dollar appreciation (3.6% higher than the budget parity). 
The savings stemming from a 3.6% increase in world prices in dollars converted 
into ecus using the switchover coefficient of 1.207509 amounted to 
ECU 233 million. 
However, the depreciation of the ecu in dollar terms which generated these savings 
was only one of the monetary changes which disturbed the currency markets during 
1994. Movements in the rates of certain Community currencies led, through 
operation of the switchover mechanism, to extra expenditure by the EAGGF 
Guarantee Section estimated at ECU 1 435 million. In addition, the impact of the 
correction factor on refunds and aids the level of which is influenced by trends in 
world prices is estimated at ECU 411 million. In total, therefore, the monetary 
realignments of 1992 and 1993 gave rise to additional expenditure of 
ECU 1 846 million, all of which could be covered from within the guideline because 
of the favourable economic climate in the agricultural sector. 
1.1.4. Transfers of appropriations and appropriations available 
On account of numerous unforeseeable factors, both internal and external, 
including the ECU/US dollar exchange rate, agricultural expenditure may frequently 
diverge in the course of the financial year from the initial budget which is only 
forecasts and is outlined some twelve months before the beginning of the financial 
year in question, i.e. more than twenty months before some expenditure. 
6 
(1) Report on the impact of EAGGF guarantee section expenditure of movements of the 
dollar/ECU exchange rate in 1994 - COM(94) 463 final of 28 October 1994. 
However, since the introduction of the early warning system (cf. 18th FinaociaJ 
Report on the Guarantee Fund, page 4), the Commission has been able to monitor 
more closely the trend /of agricultural expenditure, chapter by chapter, act 
accordingly and thus ensure compliance with the budget. In view of the rate of 
utilization of the appropriations, however, some transfers proved necessary (see 
Table 6 below and Title II for more detail). 
1.1.5. • Agricultural expenditure 
With the above amount of available appropriations, the total agricultural 
expenditure chargeable to the EAGGF Guarantee Section for the 1994 financial 
year and to the budget for that year amounted to: 
- ECU 32 970.4 million, not counting expenditure against carryovers of 
appropriations from 1993 (ECU 441.8 million); 
ECU 33 412.3 million, taking account of such expenditure. 
Share of EAGGF Guarantee Section expenditure in the general budget 
Total expenditure in 1994 amounted to ECU 32 970.4 million, clearly down on 
1993, when it totalled 35 100.4 million. 
However, despite this reduction, the share of EAGGF Guarantee Section 
expenditure in the total budget of the European Communities increased (from 
53.8% in 1993 to 55% in 1994, see Table 4). This is because of an even greater 
reduction in expenditure under the general budget, which fell from 
ECU 65 268.5 million in 1993 to ECU 59 909.3 million in 1994. It should however 
be noted that this reduction in expenditure relates to payment appropriations, and 
that expenditure under the general budget is on the increase when expressed in 
terms of commitment appropriations. 
Guarantee costs compared with GDP 
Comparison of total expenditure by the EAGGF Guarantee Section in 1994 
(ECU 33 412 million) with the most significant economic indicator i.e. the 
Community's gross domestic product at market prices (GDP), shows a sharp drop 
resulting from the reduction in EAGGF Guarantee Section expenditure. 
The cost of the Guarantee Section represented 0.58% of estimated GDP in 1994, 
compared with 0.64% in 1993 (see Annex 11). 
Table No 4 
EAGGF GUARANTEE SECTION EXPENDITURES 
IN RELATION TO TOTAL EC EXPENDITURES) 
Year 
1988 
1989 
1990 
1991 
1992 
1993 
1994 Tctal EC expenditure 
(ECU million) 
41.120,9 
40.850,0 
44.378,9 (4) 
53.823,1 (5) 
58.857,0 (6) 
65.268,5 (7) 
59.909,3 EAGGF Guarantee 
Section expenditure 
(ECU million) 
26.400,4 (3) 
24.406,0 
25.754.7 (4) 
31.126.8 (5) 
31.294,0 (6) 
35.100,4 (7) 
32.970,4 % 
64,2% 
59,7% 
58,0% 
57,8% 
53,2% 
33,8% 
55,0% 
(1) Expenditure in payment appropriations under Titles B1.1, B1.2, B1.3 and 
B1.4 (from 1991) and B1.5 (from 1993) - (Titles 1 and 2 and Chapter 390 -
Guarantee part - before 1991) of the budget, including carryovers to the 
following year. 
(2) Total expenditure in payment appropriations, including carryovers to the 
following year. 
(3) Expenditure covering a period of 111/2 months. 
(4) Of which ECU 685,5 million non-automatic EAGGF Guarantee Section 
carryovers. 
(5) Of which ECU 166,0 million non-automatic EAGGF Guarantee Section 
carryovers. 
(6) Of which ECU 175,5 million non-automatic EAGGF Guarantee Section 
carryovers. 
(7) Of which ECU 510,0 million non-automatic EAGGF Guarantee Section 
carryovers. 
1.2. Fixing of farm prices and related measures for 1994/95 
The Council reached agreement on the 1994/95 prices on 18 and 19 July 1994(1), 
keeping, with a few changes (see below), the institutional prices applied in 
1992/93. 
- In France, production aid for durum wheat was introduced for an area limited 
to 50 000 ha outside traditional production regions. For Spain and Portugal, the 
ceilings referred to in Regulation (EEC) No 1765/92 were increased by 
20 000 ha and 5 000 ha respectively. In Italy, Umbria will be considered a 
traditional region for 5 000 ha. 
- The threshold price for broken rice was set at 160-170% of the threshold price 
for maize, not including the monthly increments. The amount of each monthly 
increment was fixed at ECU 1.94/t for the intervention price and ECU 2.42/t for 
the guide price. 
- From 1995/96, production quotas will be introduced for potato starch eligible 
for Community aid. In Germany, a quota of 90 000 tonnes was added to the 
overall quantity to take account of the level of investments carried out in the 
new Lander. In addition, for 1996/97, Germany may, if necessary, have 
recourse to a reserve which may not exceed 110 000 tonnes to cover cases 
of production arising from irreversible investments made before 
31 January 1994. Similarly, a 2 000 tonnes quota has been added to the 
overall quantity for Spain. 
- Consumption aid for olive oil was reduced to ECU 10/100 kg. Production aid 
was fixed at ECU 117.6/100 kg and the related withheld quantities, the 
intervention prices, the representative market price, threshold price and 
quantities withheld from the consumption aid were all adjusted accordingly. 
- With regard to sugar, the amount of ECU 0.35/100 kg for the reimbursement 
of storage costs for white sugar was increased to ECU 0.40/100 kg per month. 
- With regard to fruit and vegetables, it was decided that a premium would be 
granted for the grubbing of apple trees during the 1994/95 marketing year. The 
premium was fixed at ECU 5 000/ha for the grubbing of entire orchards and at 
ECU 3 500/ha in other cases. 
- The premium for oriental tobacco varieties (groups VI, VII and VIII) was 
increased by 5%. 
9 
(1) The details of this agreement are contained in the issue of "CAP Working Notes" on the 
1994/95 agricultural prices - Council decisions. 
- The additional reduction in the intervention price for butter was increased t_o 
1%. 
- The changes in the rules governing the private storage of sheepmeat entered 
into force on 1 August 1994. 
1.3. The agrimonetary situation 
On 21 December 1993 the Council amended Regulation (EEC) No 3813/92 to take 
account of the problems caused by revaluing currencies in the autumn of 1993. 
Briefly, the gap of 4 percentage points was increased to 5 points and made 
asymmetrical (-2/+3) and flexible up to an upper limit of +5 in order to limit price 
reductions in national currencies in countries with strong currencies(1). 
Under Regulation (EEC) No 3813/92, the switchover (SO) mechanism was to be 
. abandoned from 1 January 1995, with a return to the fixed narrow margins of -2 
and+2. 
The Commission was to report to the Council by 31 December 1994 on the agri-
monetary situation and make appropriate proposals so that the Council could 
decide on future policy in this field. 
The Council took certain decisions on the basis of that report. Regulation (EEC) 
No 3813/92 provided for elimination of the correcting factor (SO). This meant that 
the agricultural conversion rates in force on 1 February 1995 were those-in force 
on 31 January 1995 divided by 1.207509. Furthermore, prices and amounts in 
ecus whose equivalent in national currency was subject at 31 January 1995 to the 
correcting factor of 1.207509 were to be multiplied by this factor when first applied 
after 1 February 1995. Thus, the prices in national currency will not be modified. 
Regulation (EC) No 150/95 also confirmed retention of the five-point gap (-2/+5), 
flexible up to a maximum of 5 points. It also introduced the concepts of 
"appreciable reduction" and period of confirmation. When an appreciable reduction 
occurs, the conversion rate of a strong currency may not be reduced on the basis 
of a single reference period but must await confirmation periods. 
Articles 8 and 9 of Regulation (EEC) No 3813/92 concerning compensatory aid 
were amended. 
10 
( ) It should be noted that the upper limit reached during 1994 was + 4.062 (Irish pound on 
21 January 1994). 
1.4. Introduction of new mechanisms under the reform of the CAP 
The main mechanisms for the reform of the CAP were set out in the 23rd Financial 
Report (pp. 8 -11). It is now possible to make an initial assessment of the 
introduction of this reform, with particular reference to the arable crops and 
beef/veal sectors and to accompanying measures. 
1.4.1. Crop production 
Final figures from all Member States on areas having received aid for arable crops 
are now available. 
They are summarized in the two tables attached (annexes 16a and 16b), on which 
the following comments may be made: 
14.1.1. Number of applications 
In the Community as a whole (see also Table 16a annexed), the total number of 
applications exceeded 2 500 000, of which 541 000 were for the general scheme 
(large producers) and 2 000 000 for the simplified scheme (small producers). 
The vast majority of large producers appear to have participated in the scheme 
since it was estimated when the reform was proposed (but before silage was 
included) that the general scheme would apply to 516 000 holdings. 
However, in the case of the simplified scheme, 3 800 000 applications were 
expected, 1 800 000 more than were actually received. 
1.4.1.2. Base area 
The total areas for which per hectare aid were paid was less than the base area 
in every Member State. 
The inclusion of areas of forage crops for which aid was not requested but which 
had to be taken into account in making the comparison with the base area 
increases the areas affected, although without exceeding the base area at national 
level. 
In the Community as a whole, the area for which applications were made was 
about 45.9 million ha, 3.1 million ha less than the Community base area of 
49 million ha (including the increase decided for Germany in December 1993). 
11 
(a) General comments 
In general, professional producers (large producers) participated in large 
numbers in the aid scheme, as is shown by analysis of set-aside (see 
below). 
No aid applications were received in respect of substantial areas held by 
small producers. This was particularly true in Italy (about 1.3 million ha), 
the regions of Galicia, Andalusia, Murcia, the Balearic Islands, Asturias, 
Cantabria and the Canary Islands in Spain (over 1 million ha), Portugal 
(almost 300 000 ha) and Greece (about 200 000 ha). 
(b) Overshooting 
In some regions of the Community it was found that the base areas had 
been exceeded: 
Germany 
Applications received in September 1993 showed that all the Lander of the 
former GDR had exceeded their base areas. 
In December 1993 the Council decided to increase Germany's base area by 
181 000 ha. The Commission also introduced a system for the gradual 
adjustment of penalties which, in the 1993/94 marketing year, added 
150 000 ha to the surface area and so absorbed the overshooting. 
Spain 
Base areas were exceed in the "Regadio" (irrigated) area for crops other 
than maize (about 49 000 ha). 
As a result of the persistent drought in southern Spain, the Commission 
decided to apply reductions only in the case of sunflowers. 
United Kingdom 
Scotland: Overshooting outside the less-favoured areas amounted to 16.6% 
(62 550 ha). Correction of the historical data on which the base areas in 
Scotland had been calculated reduced this figure to 5.4% (23 247 ha). 
In December 1993 it was decided to apply to Scotland a system for the 
gradual adjustment of penalties which reduced the overshooting on 1993/94 
to 0.54% of the base area (2 324 ha). 
12 
Belgium 
North: The base area for maize was exceeded by 16.7% (16 200 ha). This 
applied only to professional producers (4.4% of the total area for which 
maize applications were made) and was cancelled for the 1993/94 
marketing year by an amendment to the Council Regulation in December 
1993. 
Ireland 
The base area for maize was exceeded by 699% (1 100 ha) in the case of 
professional producers only. Ireland has a maize base of 200 ha while 
applications related to 1 400 ha, of which 1 130 ha was for small producers. 
As in the case of Belgium, this overshooting was cancelled for the 1993/94 
marketing year by an amendment to the Council Regulation in December 
1993. 
1.4.1.3. Set-aside 
Total set-aside was as planned in the 1994 budget: 
1994 budget 
estimate 
Actual result 
Difference B 
40 
19 
-21 DK 
238 
208 
-30 D 
1 039 
1 050 
+ 11 GR 
26 
15 
-11 E 
777 
875 
+98 F 
1 640 
1 590 
-50 IRL 
32 
26 
-6 IT 
218 
195 
-23 L 
1 
2 
+ 1 NL 
40 
8 
-32 PT 
43 
61 
+18 UK 
613 
568 
-45 EEC 
4 707 
4 617 
-90 
The area set aside which was not accepted for payments following the EAGGF 
checks may be estimated at about 70 000 ha. 
Three Member States exceeded forecasts: Germany (Eastern Lander), Portugal 
and particulary Spain.In the last two cases the extent by which set-aside 
exceeded expectations was very considerable and may be explained either by 
errors in the historical statistics used or by the use of set-aside for agronomic 
purposes. 
In the Netherlands and, to a lesser extent, in Belgium, Italy, Denmark and France, 
many producers preferred, for economic reasons, to submit their applications as 
small producers, even if this meant a loss of aid for one or two hectares, or to 
transfer part of their area for arable crops to the "fodder cereals" scheme (which 
is not taken into account in calculating the set-aside obligation). 
13 
In other Member States, particularly France and especially the United Kingdom,, 
a number of professional producers preferred not to receive per hectare aid for the 
first year of transition. 
The areas set aside and devoted to non-food crops amounted to some 
264 000 ha. The figure as a percentage of rotational set aide varied from 6% in 
Germany to 22% in Italy, with most Member States falling into the bracket 9-16%. 
In percentage terms, non-food set aside was negligible in Spain (6 000 ha) and 
was not measured in Greece, Ireland, Luxembourg and Portugal. 
It should also be noted that some 1 650 000 ha (including 800 000 ha in Italy) 
remain set aside under the five year programme. This means that abandonment 
of the five-year programme Would have affected about 100 000 ha in the first year 
of application of the reform, the only area to have reached the end of the five 
years of the scheme. 
1.4.1.4. Budgetary aspects 
On the basis of information supplied by the Member States, expenditure on per 
hectare aid in the 1993/94 marketing year is estimated at about ECU 10.5 billion, 
divided as follows: 
Table 5 
SMALL 
PRODUCERS 
(simplified scheme) 
of which oilseeds -
Spain and Portugal 
PROFESSIONAL 
PRODUCERS 
(general scheme), of 
which: 
cereals 
oilseeds 
protein crops 
rotational set-aside 
DURUM WHEAT 
(additional aid) 
FIVE-YEAR SET-
ASIDE 
TOTAL Estimate of 
total 
expenditure 
1 797.0 
158.2 
7 429.1 
3 090.5 
2 400.0 
623.3 
1 315.3 
838.0 
423.4 
10 487.5 Actual expenditure 
1993 
89.8(1) 
89.80 
1 312.3(1) 
1 312.3(1) 
1 402.1 1994 
1 707.2 
68.4 
6 084.4 
3 089.4 
1 084.2 
620.7 
1 290.1 
809.9 
422.7 
9 024.2 TOTAL 
1 797.0 
158.2 
7 396.7 
3 089.4 
2 396.5 
620.7 
1 290.1 
809.9 
422.7 
10 426.3 Theoretical 
balance to 
be paid 
32.4 
1.1 
3.5 
2.6 
25.2 
28.1 (2) 
0.7 
61.2 
(^Estimate 
(2)lncluding 18.8 million in Italy, 4.9 in Spain, 2.4 in Greece and 1.8 in Portugal. 
14 
1.4.2. Livestock production 
Since the reform had little impact on milk and milk products under the quota 
system, only the beef/veal sector (i.e. aid to suckler cows and male bovines) is 
outlined. 
1.4.2.1. Suckler cow premiums 
Total applications in 1993 (paid quite all in 1994 the rest having to be paid in 
1995) for suckler cow premiums covered 9.2 million head, of which 800 000 were 
in mixed herds. 
B 
DK 
D 
EL 
E 
F 
IRL 
I 
LUX 
NL 
P 
UK 
EUR-12 Applications 
1991/92 
267.504 
84.110 
205.746 
131.471 
1.307.916 
3.260.759 
783.636 
700.943 
8.880 
41.483 
204.752 
1.488.043 
8.485.243 Applications 
1992(1) 
403.029 
121.661 
386.974 
132.006 
1.363.337 
3.629.778 
1.024.757^ 
704.000 
11.648 
67.444 
240.099 
1.669.538 
9.754.271 Applications 
1993(1) 
435.098 
101.947 
413.238 
125.823 
1.144.527 
3.598.927 
883.757 
673.673 
13.179 
55.000(2) 
240.000 
1.558.206 
9.243.375 Total 
potential 
rights 
443.166 
134.981 
500.927 
144.009 
1.459.554 
3.912.580 
1.106.528 
794.160 
14.648 
101.235 
265.120 
1.814.827 
10.691.735 
(1) Provisional 
(2) Estimate. 
Compared with 1992 (9.8 million head), this represents a reduction and 
applications are still lower than potential entitlement (10.7 million head). There are 
still a number of unused entitlements in some countries (e.g. France and Ireland). 
The restrictions introduced by the reform (density factors, etc.) have also resulted 
in a reduction in the total number of applications (e.g. in Spain, Denmark and the 
Netherlands). 
15 
1.4.2.2. Male bovines 
Total applications for premiums for male bovines in 1993 amounted to some 
6.4 million head for the first age group and 3 million head for the second, as 
compared with 10.3 million head in 1992. This difference was due to a large extent 
to the fact that applications were very high during the reference year 1992. 
Applications are below the maximum ceilings of 11.52 million head for 1993 and 
1994 and 10.28 million head for 1995. This is partly a result of the density criteria 
introduced by the reform. 
B 
DK 
D 
EL 
E 
F 
IRL 
I 
LUX-
NL 
P 
UK 
EUR-12 Applications 
1991 
254.935 
313.810 
1.752.152 
136.71-6 
448.417 
1.565.674 
.1.033.042 
834.848 
17.007 
264.000 
93.1Q2 
1.419.811 
8.133.514 Applications 
1992(1) 
331.487 
335.493 
2.582.767 
143.337 
536.584 
2.262.064 
1.547.651 
794.000(3) 
21.593 
281.797(3) 
141.930 
1.381.234(3) 
10.359.937 Applications 
1993 
1st instal­
ment 
223.842 
295.489 
884.277 
122.606 
452.404 
1.580.917 
544.286 
533.033(3) 
16.813 
207.892(3) 
141.930(3) 
1.419.811 
6.423.300 Applications 
1993 
2nd instal­
ment 
48.376 
7.998 
393.634 
6.330 
31.340 
633.393 
1.137.958 
25.326(3) 
3.875 
9.941 (3) 
16.565(3) 
683.272 
2.998.008 Ceilings for 
1993 and 
1994(2) 
331.487 
335.493 
3.653.183 
143.337 
561.584 
22.620.064 
1.547.651 
834.848 
21.593 
264.000 
141.930 
1.419.811 
11.516.981 Ceiling for 
1995 
293.211 
324.652 
3.092.667 
140.130 
551.552 
1.908.922 
1.286.521 
824.885 
19.300 
264.000 
154.897 
1.419.811 
10.280.548 
(1) Not including the Canary Islands and the new Lander. 
(2) Including the Canary Islands (25 000) and the new Lander (780 000). 
(3) Provisional figures. • 
The final number of applications for 1994 is not yet available. 
16 
1.4.3. Accompanying measures _, _ 
The so-called accompanying measures are an essential component of the 1992 
reform of the CAP since Council Regulations (EEC) Nos 2078/92 (agri-
environmental measures), 2079/92 (early retirement) and 2080/92 (afforestation) 
offer farmers an alternative source of income while pursuing the reform in economic 
terms through the extensification of production and the conversion of agricultural 
land into woodland. 
In terms of implementation, the relevant regulations set out a general framework 
for assistance and the conditions of eligibility for Community finance but, in order 
to take better account of the nreat diversity of conditions from one country or region 
to another, the specific conditions for assistance (measures and levels of aid) are 
set out in national or regional (as appropriate) multiannual programmes drawn up 
. by the Member States and approved by the Commission. 
The Member States submitted their programmes in the second half of 1993. 
Consequently, a limited number were approved in 1993 and the bulk in 1994. In 
terms of the financial estimates for the programmes, the Member States proved 
optimistic as regards the scope of implementation of the programmes and 
particularly as regards the rate of implem3ntation. Unlike the Commission, they 
expected the start-up in 1994 to be very rapid and on a large scale. 
This situation forced the Commission both to reduce the expectations of the 
Member States to more realistic levels and to raise its own original estimates. 
However, to avoid expenditure getting out of hand, each decision approving 
programmes specified the total amount of expenditure for 1993-97. This amount, 
which was to be regarded as a ceiling and included provision for revision in the 
light of expenditure actually incurred, was broken down by year in the financial 
statement of each programme. 
The programmes approved at the end of 1994 and the estimated amounts they 
contain are given in Annexes 26 to 28. 
This financial framework was completed by the introduction by means of 
Commission Regulations Nos 1404/94, 1405/94 and 1054/94 of a special system 
for monitoring expenditure based on the regular communication by the Member 
States of commitments entered into and to be unoertaken under these measures 
and the consequent expenditure. 
17 
In the case of 1994, the appropriations originally entered were increased as, a. 
result of the estimates made in the programmes for 1994. Expenditure declared 
at 15 October 1994 amounted to ECU 412 million, ECU 155 million less than the 
amount originally entered (including carryovers) and ECU 224 million less than the 
amount proposed in supplementary and amending budget (SAB) No 2/94. 
The reasons of this under-utilization are due above all to the programmes being 
launched much more slowly than expected, the adoption at national level of the 
implementing and control provisions having been slower than was initially 
estimated by the Member States. 
This situation was aggravated: 
- in the case of afforestation, by the unfavourable climatic conditions affecting 
certain regions (drought in Spain); 
- in the case of early retirement, because the unattractiveness to farmers of the 
Spanish programme resulted in a very low level of implementation. 
However, it should be noted that expenditure which the Member States were 
unable to undertake and/or declare by the deadline as a result of these delays in 
implementation has been carried forward to 1995. These amounts total ECU 105 
million, of which ECU 95 million is for the environment, which, together with the 
ECU 412 million implemented in 1994, gives a total of ECU 517 million, which is 
close to the amount in SAB No 2/94. 
Chapter B1-50 also finances the so-called "former system" accompanying 
measures.These are commitments entered into under Regulations Nos 1096/88 
(early retirement) and 2328/91 (agri-environmental and afforestation measures), 
expenditure on which will decline as they are taken over by the new system. 
However, in 1994 expenditure on these measures turned out to be ECU 39 million 
greater than the appropriations originally entered as pending applications under 
the early retirement programme in Greece were settled, with the consequent 
retrospective payment of the aid in question. 
18 
2. FINANCING OF THE MARKETS 
2.1. Comparison between original appropriations and expenditure in 1994 
The original EAGGF guarantee appropriations amounted to ECU 36 465 million(1). 
Expenditure for the financial year totalled ECU 32 970.4 million. On top of this is 
expenditure incurred using carryovers from 1993 amounting to ECU 441.8 million. 
The difference between the original appropriations and actual expenditure is 
explained by the fact that agricultural expenditure, which is significantly affected 
by external factors (e.g. the weather, the international trade situation, fluctuations 
in the US dollar/ecu parity) often departs from the original forecasts made 
20 months before some items of expenditure are actually incurred. 
A supplementary and amending budget was accordingly adopted to take account 
of the new data available, thus reducing the gap between final appropriations and 
expenditure (see Table 7). 
Thus, taking into account supplementary and amending budget 2/94 adopted by 
the budget authority and transfers which brought the total EAGGF guarantee 
appropriations subject to the guideline to ECU 34 787 million(2), unused 
appropriations for 1994 totalled ECU 1 816.6 million. 
Differences between original appropriations and actual expenditure are the result 
of two types of factors, namely: 
- non-market factors, accounting for a total of ECU 590 million, such as the 
impact of monetary realignments within the EMS, the variation in the US 
dollar/ecu parity, the outcome of the clearance of accounts for previous years; 
- factors specific to the markets. 
(1) Not including the monetary reserve of ECU 1 billion. 
(2) As a consequence, since the initial budget for subsection B1 provided for appropriations 
of ECU 36 465 million, the appropriations allocated to that subsection were reduced by 
ECU 1 678 million during the financial year. 
19 
2.1.1. Non-market factors 
These can be summed up as follows: 
1. The impact of monetary realignments within the EMS: 
+ ECU 1 435 million 
The monetary realignments of September and November 1992 and January and 
May 1993 affected the switchover coefficient, raising it from 1.145 to 1.207 and 
incurring additional expenditure of ECU 1 435 million for 1994. 
The Council decided to extend the "switchover" system beyond 1 January 1993 
to 31 December 1994. 
2. The impact of the dollar: - ECU 233 million 
(see page 6). 
3. The budget impact of the clearance of accounts for previous years: 
- ECU 612 million 
I n accordance with the Commission decisions in September 1992 and July 1993 
regarding the clearance of accounts for 1990, ECU 612 million was recovered 
from the Member States in 1994, including ECU 467 million by virtue of the 
correction relating to 1990 as a result of the failure of Italy and Spain to apply 
the additional levy on milk. 
20 
Table 6 
1994 BUDGET APPROPRIATIONS^AND EXPENDITURE IN 1994 
N) B1-10 Arable Crops 
B1-11 Sugar 
B1-12 Olive oil 
81-13 Dried fodder/dned vegetables 
B1-14 Fibre plants 
81-15 Fruit and vegetables 
B1-16 Wine 
81-17 Tobacco 
B1-18 Other products * 
Total Title B1-1 
B1-20 Milk and milk products 
B1-21 Beef and veal 
B1-22 Sheepmeat and goatmeat 
B1-23 Pigmeat 
81-24 Eggs and poultry 
B1-25 Other animal products 
B1-26 Fisheries 
Total Title 81-2 
B1-30 Non-Annex ii products 
B*-31 Accession compensatory amounts 
31-32 Monetary compensatory amounts 
B1-33 Food-aid refunds 
B1-34 Interest 
B1-35 Free, distribution 
B1-36 Measures to combat fraud 
B1-37 Clearance of previous years' accounts 
B1-38 Rural development 
81-39 Other measures 
Total Title B1-3 
B1-40 Income aid 
31-50 Accompanying measures 
î " 
TOTAL EAGGF Guarantee Section Initial 
approps. 1994 
budget 
13 425.0 
2 099,0 
1 999 0 
367,0 
8080 
1 722,0 
1 567 0 
1 235.0 
394.0 
23 616 0 
4 244.0 
4 786 0 
1 587.0 
194.0 
177.0 
156.0 
37.0 
11 181.0 
577.0 
D m 
1.0 
156.0 
110.0 
175.0 
71.0 
- 500.0 
433.0 
27.0 
* 050.0 
56.0 
545.0 
36 450.0 
B0-40 Reserves and provisions 15.0 
TOTAL j 36 465.0 Approved transfers 
VI/2/94 
0.0 
* 
0.0 
15.0 
15.0 
15.0 
- 15.0 
0.0 VI/12/94 
- 140.0 
- 140.0 
- 350.0 
- 110.5 
150.0 
-310.5 
0 3 
3 3 
90 
12.5 
4380 
00 
0.0 VI/22/94 
11.3 
11.8 
0.0 
-11.8 
- 11.8 
0.0 
0.0 VI/23/94 
40.0 
40.0 
- 165.0 
50.0 
60.0 
-55.0 
15.0 
15.0 
0.0 
0.0 
i VI/25/94 
-95.0 
-50.0 
-20.0 
165.0 
0.0 
0.0 
0.0 
00 
0.0 SAB 
No 2/1994 
- 350.0 
71.0 
61.0 
22.0 
19.0 
-57.0 
-338.0 
- 128.0 
-150,8 
-850.8 
100.0 
- 702.0 
263.5 
29.0 
14.0 
-34.0 
7.0 
- 322.5 
60.0 
0.8 
08 
-68.0 
-25.0 
0.0 
-7.0 
-100,2 
-29.0 
-1.0 
- 168.7 
-28.0 
- 308.0 
• - 1 678.0 
0.0 
- 1 678.0 Final approps. 
1994 
12 840.0 
2 170.0 
2 060.0 
389.0 
867.0 
1 665.0 
1 179.0 
1 087.0 
420.0 
22 677.0 
4 344.0 
3 569.0 
1 740.0 
423.0 
251.0 
122.0 
440 
10 493.0 
637 0 
1.0 
5.0 
88.0 
85.0 
175.0 
79.0 
-612.0 
404.0 
50 0 
912.0 
30.0 
6750 
34 787.0 
0.0 
34 787.0 1994 expenditure 
ECU million % of initial 
approps. 
12 652.3 94.2% 
2 061.5 98.2% 
1 819.5 91.0% 
378.4 103.1% 
863.5 106.9% 
1 556.8 90.4% 
1 176.2 75.1% 
1 057.4 85.6% 
287J 72.9% 
21 852.8 92.5% 
4 248.8 100.1% 
3 466.6 72.4% 
1 279.8 80.6% 
416.3 214.6% 
239 6 135.4% 
117.3 75.2% 
35.5 95.9% 
9 803,9 87 7% 
631.4 109,4% 
0.2 
4.5 448,7% 
86.0 55.1% 
83.3 75.8% 
136.4 77.9% 
76.9 108,3% 
-612.0 122,4% 
339.7 78.5% 
47.1 174,6% 
793.6 756% 
30.0 517% 
490.17 89 9% 
32 970.4 90.5% 
32 970.4 90 4% j 
31-60 Monetary reserve 
Table 7 
GAPS BETWEEN EXPENDITURE AND APPROPRIATIONS (INITIAL AND FINALïïV) _ 
in ECU milliom 
CHAPTERS 
10 
11 
12 
13 
14 
15 
16 
17 
18 ARABLE CROPS 
SUGAR 
OLIVE OIL 
DRIED FODDER AND DRIED VEGETABLES 
FIBRE PLANTS AND SILKWORMS 
FRUIT AND VEGETABLES 
WINE PRODUCTS 
TOBACCO 
OTHER CROP PRODUCTS 
SUB-TOTAL I: CROP PRODUCTS 
20 
21 
22 
23 
24 
25 
26 MILK PRODUCTS 
BEEF AND VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER LIVESTOCK PRODUCTS 
FISHERIES 
SUB-TOTAL II: LIVESTOCK PRODUCTS 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 NON-ANNEX II PRODUCTS 
ACAs 
MCAs 
FOOD AID REFUNDS 
INTEREST FINANCING REFORMS 
FREE DISTRIBUTION 
FRAUD PREVENTION 
CLEARANCE OF PREVIOUS YEAR 
RURAL DEVELOPMENT 
OTHER MEASURES 
TOTAL TITLE III 
40 INCOME AID 
TOTAL TITLE IV 
50 ACCOMPANYING MEASURES 
TOTAL TITLE V 
TOTAL EXPENDITURE EAGGF GUARANTEE GAPS EXPENDITURE -
INITIAL APPROPS. 
- 772.7 
-37.5 
- 179.5 
11.4 
55.5 
- 165.2 
- 390.8 
- 177.6 
- 106.9 
- 1 763.3 
4.8 
- 1 319.4 
- 307.2 
222.3 
62.6 
-38.7 
- 1.5 
- 1 377.1 
54.4 
0.0 
3.5 
-70.0 
-26.7 
-38.6 
-9.1 
- 112.0 
-93.3 
20.1 
-271.7 
-28.0 
-28.0 
-54.9 
-54.9 
-3 495.0 GAPS EXPENDITURE -
FINAL APPROPS(3) 
- 187.7 
- 108.5 
- 240.5 
- 10.6 
-3.5 
.„. ... 
- 108.2 
-2.8 
-29.6 
- 132.9 
- 824.3 
-95.2 
-102.4 
- 460.2 
-6.7 
- 11.4 
-4.7 
-8.5 
-689.1 
-5.6 
-0.8 
-0.5 
-2.0 
- .1.7 
-38.6 
-2.1 
0.0 
-64.3 
-2.9 
- 118.5 
0.0 
0.0 
- 184.9 
- 184.9 
- 1 816.6 
(') The details of the calculation of these divergences aKJin table n" 6 
(2) Other than the expenditure carried out on carry-over of appropriations of the previous exercise (see item details 4.2.) 
C) I.e. including the SAB 2/94 and transfers 
2.1.2. Budgetary analysis of the main chapters and/or articles __ __ 
The main events explaining the difference between the initial appropriations 
and actual expenditure(1) are summed up below. The differences shown are 
therefore those between expenditure and initial appropriations. However, the main 
events explaining the difference between expenditure and appropriations entered 
in supplementary and amending budget 2/94 will also be shown. 
CROP PRODUCTS 
Chapter B1-10: Arable crops - ECU 772.7 million 
The main reasons explaining this difference are the following: 
Article 100: refunds - ECU 318.8 million 
Article 110: storage - ECU 152.3 million 
Firstly, the new scheme of direct aid to producers was applied to cereals for the 
first time in 1993/94. The set-aside of 4.6 million hectares resulted in a substantial 
drop in production, which amounted to 163 million tonnes, i.e. less than the 1993 
harvest, which was already low because of the drought. The sharpest fall was in 
the production of durum wheat, which fell to 6.2 million tonnes as against the 
8.3 million tonnes forecast when the budget was drawn up. 
In addition, the fall in market prices during the first year of application of the reform 
led during the initial phase, to an increase in domestic consumption for 
feedingstuffs. 
Lower production together with a slow-down in placing on the market (taking 
account of the cash advance provided by the per-hectare aids) firmed up prices 
and slowed down the rate at which cereals were incorporated into feedingstuffs. At 
the end of the financial yearthe Commission therefore slowed down the export rate 
and returned cereals to the market from intervention stocks. The large exports of 
cereals from intervention stocks (13 million tonnes instead of the 6 tonnes initially 
planned) rather than from the free market therefore had the consequence of cutting 
both refund costs and storage costs. Storage costs were further reduced by the 
removal from storage of 6 million tonnes sold on the internal market in order to 
reduce the pressure on prices referred to above. 
(1) Monthly carryovers under the warning %$stem give a detailed view of actual expenditure 
compared with the appropriations allocated. 
The dollar rate and the large sales decided on at the end of the year explain jhe. 
lower expenditure in relation to the supplementary and amending budget, which 
could not take account of these late developments. 
Articles 104 and 105: aids per hectare -ECU 379.1 million 
Expenditure on the balance (50%) for aid for oilseeds (1993/94 marketing year) 
was lower because of a drop in the level of aid following an increase in the 
average price. On the other hand, the payment of the advance (50%) on aid for 
oilseeds (1994/95 marketing year) was higher owing to a higher reference area 
than expected. 
Expenditure on per hectare aid for cereals and protein crops was lower than the 
appropriations provided for: the eligible area was less than planned for the 
simplified scheme for small producers and the additional aid for durum wheat 
covered a lower area than expected (general scheme). 
Article 106: Set-aside + ECU 39.9 million 
The level of expenditure on set-aside was close to that provided for, expept for 
expenditure on the five-year set-aside scheme, the increase in which explains the 
slight overshooting on the appropriations in the SAB. 
Chapter B1-11: Sugar - ECU 37.5 million 
Community output of white sugar was higher than the forecasts, while consumption 
fell, resulting in greater quantities to be sold on the world market. World supply 
being weaker than demand, world prices rose, facilitating the disposal of non-quota 
sugar. 
Article 110: Refunds - ECU 21.6 million 
Exports of sugar produced within quota were at the level of the budgetary 
assumptions. However, the actual average level of the export refund was lower 
than that used in the budget. This combined with the favourable development of 
the dollar parity resulted in a saving. 
Article 111: Intervention - ECU 15.9 million 
Expenditure was close to the initial estimates for the various items. 
24 
Chapter B1 -12: Olive oil - ECU 179.5 million-
After the bumper crop of 1991/92, the production of 1992/93 was lower, market 
prices consequently increased. 
Article 120: Refunds - ECU 54.2 million 
Moderate production led to lower exports than anticipated at average refund levels 
lower than those provided for in the budget. 
Article 121: Production aid - ECU 63:6 million 
In view of the drop in production, the percentage of the advance paid to producers 
was increased. However, since Italy had put off payment of the balance from 
1992/93 and Greece that of the advance for 1993/94, there was considerable 
under-utilization of the appropriations in the SAB. 
Article 122: Consumption aid - ECU 44.6 million 
Expenditure was close to the appropriations provided for in the initial budget. 
However, the appropriations of the SAB were under-utilized because payments 
were less than expected in Italy. 
Chapter B1-13: Dried fodder and dried vegetables 
+ ECU 11.4 million 
Article 130: Production aid ' + ECU 13.4 million 
for dried fodder 
The important increase in production is one of the reasons for the overspending, 
which was however mitigated by a drop in the average rate of aid and by dollar-
rate savings. 
Article 131: aid per hectare - ECU 1.7 million 
for dried vegetables 
Expenditure corresponded to the initial appropriations because the drop in the area 
for which aid was paid was offset by an increase in the amount of aid. 
25 
Chapter B1-14: Fibre plants + ECU 55.5 m Mi OR 
Article 140: Fibre flax and hemp - ECU 13.8 million 
Although the aid was paid for the area envisaged, the amount of aid was lower. 
Article 141: Cotton + ECU 70.2 million 
Despite dollar-rate savings, the harvest and average rate of aid were higher than 
expected, hence the high level of expenditure. The overrun of the MGQ would 
have led to a 20% reduction in prices had the Council not limited it to 15%: the 
increase in production was therefore not fully offset by the stabilizer. The overrun 
on the appropriations of the SAB can be explained by the very early start to the 
1994/95 harvest, resulting in payments at the end of the financial year. 
Chapter B1-15: Fruit and vegetables - ECU 165.2 million 
Article 150: Fresh fruit and vegetables - ECU 56.9 million 
Refund expenditure was higher than anticipated; the SAB took account of this. 
However, requirements for citrus-fruit processing were lower than expected, so 
total expenditure fell short of the appropriation. 
Article 151: Processed fruit and vegetables - ECU 108.3 million 
The lower expenditure is the result of a drop in the aid for the processing of 
tomatoes (smaller eligible quantities than anticipated and a reduction in the aid). 
In addition, there was a drop in the aid for the processing of fruit and a smaller 
area eligible for aid per hectare for grapes. 
Chapter B1-16: Wine - ECU 390.8 million 
Table wine production was very low and withdrawals and distillation were therefore 
lower than the budget estimates. Moreover, the premiums for the permanent 
abandonment of areas planted to vineyards were lower than expected. 
Chapter B1-17: Tobacco - ECU 177.6 million 
The lower expenditure results' from a decrease in the rhythm of payment for 
premiums following a smaller harvest in 1993 and a smaller quantity offered for 
intervention (although intervention has been abolished as from the harvest 1993, 
the 1992 harvest can be taken into intervention until 1995). 
26 
Chapter B1-18: Other crop products - ECU 106.9 miWon 
This chapter covers the financing of various operations. Most of the under-
utilization is due to hops, the Poseican programme and rice: at the end of the 
financial year, only part of the aid for hops for 1994/95 had been paid; expenditure 
under POSEICAN was lower than anticipated because of a large proportion of 
supplies from outside the Community; rice production once again dropped 
suddenly following a serious drought. 
LIVESTOCK PRODUCTS 
Chapter B1-20: Milk and milk products + ECU 4.8 million 
Expenditure was close to the initial appropriations, which amounted to ECU 4.2 
billion. Under-utilization and over-spending cancelled each other out. 
Milk production remained below the quotas, with particularly low production in the 
five new German Lander. The stagnation of production is due to the shrinking of 
the dairy herd following the retirement of a significant number of old producers; 
this has not been fully offset by the rise in yields. The Articles with the biggest 
gaps are as follows: 
Article 200: Refunds -ECU 65.2 million 
There was a drop in exports of butter and skimmed-milk powder (while cheese 
exports increased); this development was due to the high price of these products 
in relation to the purchasing power of potential customers and the loss of 
competitiveness in relation to the main competitors. 
Article 201: Intervention storage of skimmed milk powder + ECU 74.4 million 
Large-scale, unexpected buying-in operations were necessary to relieve the 
internal market of the unexported quantities. 
Article 202: Intervention in the form of aid for the use of skimmed milk powder 
- ECU 31.8 million 
The under-utilization reflects the fact that aid covered a smaller quantity than 
expected because of lower milk production and increases in casein exports. 
Article 203: Intervention storage of butter and of cream - ECU 119.4 mtiHon-
The lower expenditure is mainly explained by smaller quantities bought into 
intervention. 
Article 204 Other measures + ECU 94.4 million 
Butterfat 
The quantities of butter coming directly from the market and benefiting from 
special disposal were larger than anticipated. 
Article 206: Other measures + ECU 70.9 million 
The rise in expenditure is especially due to the continuation of the scheme to 
supply milk to schools following the Council's decision that the Community budget 
should bear a higher cost than originally proposed, after the abolition of the co-
responsibility levy, which had provided most of the funding for the measure. 
Chapter B1-21: Beef and veal - ECU 1 319.4 million 
The rebalancing of the internal market (with production falling to a level close to 
that of domestic consumption, which has itself fallen slightly), together with very 
high export levels, allowed market to be rationalized, with prices recovering and 
a spectacular reduction in public stocks. 
Article 210: Refunds + ECU 806.4 million 
Overspending was due to a very large volume of exports from the free market. 
Article 211: Storage - ECU 1 817 million 
Intervention buying-in stopped almost completely and sales boomed at good 
prices. 
Article 212: Intervention other than storage - ECU 308.8 million 
The new arrangements under the CAP reform were applied for the first time to 
applications submitted in 1993. The number of animals eligible for the premium for 
male bovines was smaller than anticipated. 
28 
Chapter B1-22: Sheepmeat and goatmeat - ECU 307.2 mittton-
There was a reduction in number of animals eligible for the premium and prices 
rose. 
Thus, in view of market trends, expenditure on the premium for both 1993 and 
1994 was less than anticipated. Moreover, there were changes in the rate of 
payments and payments were late in certain Member States. 
Chapter B1-23: Pigmeat + ECU 222.3 million 
Article 230: Refunds + ECU 137.1 million 
The substantial overspending can be explained by the payment of special refunds 
for exports to the CIS decided on to relieve the market, suffering from 
overproduction. Moreover, exports of sausages and preserves as well as the 
refund rates for carcasses were higher than anticipated. 
Article 231: Private storage - ECU 24.1 million 
The contracts concluded in 1993 and paid in 1994 concerned very small quantities 
and no contracts were concluded in 1994 in view of the special exports mentioned 
above. 
Article 239: Other measures + ECU 109.3 million 
Expenditure on controlling epizootic diseases was very high to cope with outbreaks 
of classical swine fever in Germany, Belgium the Netherlands. The destruction of 
more than 1.5 million pigs and piglets had to be financed. 
Chapter B1-24: Eggs and poultry + ECU 62.6 million 
Article 240: Refunds for eggs - ECU 5 million 
Exports of egg for hatching were lower than those provided for in the budget. 
29 
Article 241: Refunds for poultry + ECU 67.6 rcMon 
Overspending was due to an increase in poultry exports despite the fall in refunds. 
Chapter B1-25: Other livestock products - ECU 38.7 million 
Again, under-utilization of appropriations is mainly due to the Poseican 
programme, which absorbed few funds: beef and veal imports came from public 
stocks at low prices and.without aid. 
Chapter B1-26: Fisheries - ECU 1.5 million 
Under-utilization is due to the fact that expenditure on the programmes for the 
remotest regions did not absorb all the appropriations credits provided for. This is 
despite the introduction, alongside the aid for cephalopods, of a new measure 
financing the excess cost of disposal of fishery products. 
OTHER SECTORS 
Chapter B1-30 chapter: Refunds for non-Annex II products 
+ ECU 54.4 million 
Exports of goods obtained by processing agricultural products were higher than 
anticipated. 
Chapter B1-32: MCAs + ECU 3.5 million 
The introduction of the single market on 1 January 1993 implied, by the same 
token, the abolition of MCAs, the dismantling of which had almost been completed 
before the currency realignments of September and October 1992. 
However, the devaluation of certain Community currencies involved the creation 
of negative MCAs in Italy, the United Kingdom, Spain and Greece until 1 January 
1993, the date the system was abolished. 
This expenditure corresponds to outstanding payments. 
30 
Chapter B1-33: Refunds on food aid - ECU 70 miHioir 
The reason for the under-utilization was a reduction in the quantities exported in 
the form of food aid, particularly cereals, rice and milk powder. 
Chapter B1-34: Interest - ECU 26.7 million 
This fall in expenditure is due to the interest-rate reduction granted to the Member 
States concerned as well as to the fall in the general level of expenditure. 
Chapter B1-35: Distribution of agricultural products to deprived persons 
in the Community 
- ECU 38.6 million 
Not all the appropriations, which had been increased at the request of Parliament, 
could be used because certain Member States were not able to dispose of the 
goods allocated to them within the time limits laid down. 
Chapter B1-38: Rural development schemes linked to market operations 
- ECU 93.3 million 
The number of applications for the premium for suckler-cows in mixed herds in 
1993 was smaller than anticipated. It was decided to restrict advance payments 
of the ewe premium in mountain, hill and less-favoured areas to 90% in 1994, and 
even then certain countries could not make all the payments. Lastly, expenditure 
on quality promotion measures was very low because the promotion policy was still 
in the launching phase. 
Chapter B1-40:lncome Aid - ECU 28 million 
The under-utilization arises from a slower rate of implementation than expected. 
31 
Chapter B1-50: Accompanying measures - ECU 54.9 miltrorr 
Article 500: old arrangements + ECU 39.4 million 
Article 501: new arrangements - ECU 94.3 million 
The rate of implementation of the programmes under new measures approved 
by the Council on 30 July 1992 is the reason for the under-utilization. Although 
many programmes were approved, which explains the increased appropriations 
allocated in the SAB, many Member States were not, for administrative reasons, 
able to declare payments before the end of the financial year. 
32 
GRAPH 3 
EAGGF GUARANTEE EXPENDITURE BY ECONOMIC TYPE (percentage) D 
GRAPH 4 
i BREAKDOWN OF REFUNDS EXPENDITURE 
15 
O 
UJ 
FRUIT AN» 
VEGETABLE FOOD AI» OTHER 
PRODUCTS 
34 
2.2. Breakdown of expenditure by economic type _, -
On the basis of total expenditure against the 1994 budget, i.e. ECU 32 208.7 
million, expenditure on export refunds amounted to ECU 8 160.5 million (25.3%) 
and that on intervention to ECU 24 048.1 million (74.7%) (see Annex 5). Last year, 
out of total expenditure against the 1993 budget (ECU 34 433.9 million), 
expenditure on refunds amounted to ECU 10 159.3 million (29.5%) and that on 
intervention to ECU 24 274.6 million (70.5%). 
2.2.1. Refunds 
The breakdown of expenditure on refunds by main product group is as follows: 
SECTORS 1993 1994 
- Arable crops 28.0% 18.5% 
- Milk products 22.5% 23.6% 
- Beef and veal 16.8% 20.9% 
- Sugar 15.1% 16.9% 
- Non Annex II products 7.3% 7.7% # 
2.2.2. Intervention 
According to article 3 par.1 of the Regulation (EEC) 729/70, intervention 
(ECU 24 048.1 million) covers not only storage expenditure (ECU 1 069.6 million 
i.e. 4.4% of the total of intervention expenditure) and withdrawals (ECU 725.7 
million i.e. 3.0%), but also price compensating aids (ECU 21 339.2 million i.e. 
88.7%) and guidance premiums (ECU 911.6 million i.e. 3.8%) (see annex 6). 
On the basis of expenditure against the 1994 budget, expenditure on intervention 
related mainly to the following product groups: 
SECTORS 1993 1994 
- Arable crops 34.6% 46.3% 
- Milk products 12.0% 9.5% 
- Olive oil 9.8% 7.3% 
- Beef and veal 9.4% 7.3% 
- Fruit and vegetables 6.1% 5.4% 
- Sheepmeat and goatmeat 7.4% 5.3% 
- Wine 5.8% 4.6% 
- Tobacco • 4.6% 4.2% 
35 
GRAPH 5 
Z> 
O 
ai 12.000 T 
10.000 
8.000 + 
6.000 + 
4.000 4-
2.000 4-BREAKDOWN OF INTERVENTION EXPENDITURE IN 1994 h 
(STORAGE + WITHDRAWALS + PRICE COMPENSATING AIDS + GUIDANCE PREMIUM) 
ARABLE MILK OLIVE OIL BEEL/VEAL FRUIT AND SHEEPMEAT MINE TOBACCO FIBRE SUGAR 
CROPS PRODUCTS VEGETABLES AND PRODUCTS PLANTS 
GOATMEAT AND SILK 
WORMS OTHERS 
GRAPH 6 
BREAKDOWN OF PRICE COMPENSATING AID EXPENDITURE IN 1994 i 
12.000 PRODUCTION AID (1), AID FOR PROCESSING AND CONSUMPTION 
3 o 
LU 10.000 + 
8.000 4-
6.000 4-
4.000 4-
2.000 
ARABLE 
CROPS .^ • ^ 
BEEL/VEAL OLIVE OIL MILK SHEEPMEAT TOBACCO PLANTES FRUIT AND OTHERS 
PRODUCTS AND TEXTILES ET VEGETABLES 
COATMEAT VERS A SOIE 
[1) Including set aside 
36 
2.2.2.1. Price compensating • aids remain the most important type of intervention^ 
This heading groups aids granted for production, processing and marketing èo 
that consumer prices are competitive with products imported from third countries. 
Aids per hectare, set-aside, the premium for male bovine animals and the suckler 
cow premium, introduced under the CAP reform, are booked as this type of aid 
since they are production aids. Since 1994 is the first financial year in which the 
reform was fully applied, expenditure on these aids accounts for most of the 
increase in this type of expenditure. 
This type of aid accounts for 88.7% of total intervention (1993: 65.1%) and 66.3% 
of total expenditure against the 1994 budget (1993: 45.8%). 
SECTORS 1993 1994 
ECU million ECU million 
- Arable crops 4 986 10 953 
- Olive oil 2 218 1 723 
- Milk products 1 986 1 637 
- Sheepmeat and goatmeat 1 797 1 278 
- Tobacco 1 119 965 
- Beef and veal 892 1 967 
Annex 7, which gives the breakdown of those aids, shows that production aids are 
mainly granted for arable crops (cereals, oilseeds and protein crops), beef, 
sheepmeat and goatmeat and olive oil. However, aids for processing and 
promotion are concentrated on milk products, olive oil and fruit and vegetables. 
2.2.2.2. Storage intervention totalled to ECU 1 069.6 million, i.e. 4.4% of all intervention 
(1993: 22.3%) and 3.3% of all expenditure against the 1994 budget (1993: 15.6%). 
This type of intervention covers the costs of storage, whether public or private (the 
details of expenditure are given in Annex 9). On the basis of a total of 
ECU 1 069.6 million, expenditure on private storage totalled ECU 811 million and 
that on public storage ECU 258 million. 
37 
GRAPH 7 
BREAKDOWN OF STORAGE EXPENDITURE IN 1994 I 
600 
500 
400 
300 
O 200 
LLI 
§ 100 
0 
-100 
-200 --
-300 --mwm: 
SUGAR WINE 
PRODUCTS MILK 
PRODUCTS ARABLE 
CROPS OLIVE OIL PIGMEAT 8EEF/VEAL(I) 
(1) This negative value is due to the selling price higher than the average book value of public stocks 
GRAPH 8 
o 
LU BREAKDOWN OF GUIDANCE PREMIUM EXPENDITURE IN 1994 
WINE 
PRODUCTS h 
Bwmsssssssssssma. 
FRUITAND 
VECETABLES MILK 
PRODUCTS TOBACCO FISHERIES OTHER 
PLANT 
PRODUCTS 
38 
Private storage aids relate mainly to sugar (ECU 551 million), but costs in-this 
sector are covered by the collection of storage levies from sugar manufacturers 
(see Annex 13); then come storage costs for milk products (ECU 167 million) and 
for wine/alcohol (ECU 54 million). 
A detailed analysis of the large reduction in public stocks (in terms of both quantity 
and value) is contained in paragraph 2.3. It explains the drop in expenditure in this 
field. 
2.2.2.3. Withdrawals and similar operations affect only a limited number of sectors. They 
account for 3% of total intervention and 2.3% of total expenditure, as against 4.8% 
and 3.4% respectively in 1993. 
2.2.2.4. Guidance premiums are granted only in the fruit and vegetables, wine, milk 
products and tobacco sectors. They account for 3.8% of total intervention and 
2.8% of total expenditure against the 1994 budget, compared with 5.0% and 3.5% 
respectively for 1993. 
In the fruit and vegetables sector, these premiums make up the Community's 
contribution to the financing of schemes for developing and improving the 
consumption and use of nuts and/or locust-beans, and to the financing of 
expenditure on schemes for grubbing fruit trees. In the wine sector, these 
premiums are granted for permanent abandonment land under vines. In the milk 
sector, they are granted for the permanent abandonment of milk production, as 
compensation for temporary suspension of milk quotas and the surrender of milk 
quotas, this latter measure arising from the implementation of the Community 
programme for the redistribution of milk quotas to producers in regions of the 
Community where production conditions are difficult. In the tobacco sector 
premiums are granted for varietal conversion. 
2.2.2.5. Set-aside and income aid 
At ECU 1 742.9 million, including ECU 1 712.9 million for set-aside, this category 
accounts for 8.2% of intervention expenditure (against 2% in 1993) and 7.2% of 
total expenditure (intervention + refunds); this is due to the sharp increase in 
expenditure on set-aside under the reform. 
2.2.3. Supporting measures 
For the same reason (reform of the CAP), expenditure on supporting measures 
has increased sharply, and amounts to ECU 490.1 million, compared with 
ECU 221.7 million in 1993. 
33 
4* 
O Table 8a 
BREAKDOWN OF AGRICULTURAL EXPENDITURE BY ECONOMIC TYPEf1) 
ECU MILLION 
CHAP 
10 
11 
12 
13 
14 
15 
16 
17 
18 
20 
21 
22 
23 
24 
25 
26 
30 
38 
40 SECTOR OR 
ARABLE CROPS 
SUGAR 
OLIVE OIL 
DRIED FODDER AND DRIED VEGETABLES 
FIBRE PLANTS 
FRUIT AND VEGETABLES 
WINE 
TOBACCO 
OTHER SECTORS 
MILK PRODUCTS 
BEEF 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER MEASURES 
FISHERIES 
NON-ANNEX II 
RURAL DEVELOPMENT 
INCOME AID 
SUB-TOTAL 
31-32 
34 
36 
37 
50 EXPORT REFUNDS 
(2) 
1.571,6 
1.378,1 
52,8 
0,0 
0,0 
216,7 
80,4 
49,9 
23,5 
1.949,2 
1.708,4 
0.0 
259,1 
239,6 
0,0 
0,0 
631,4 
0,0 
0,0 
8 160,5 of which 
FOOD AID 
58,3 
0,7 
0,0 
0,0 
0,0 
0,0-
0,0 
0,0 
4,6 
22,4 
0,0 
0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
86,0 STORAGE 
178,1 
551,1 
36,0 
0,0 
0,0 
0,1 
244,8 
18,6 
0,0 
226,5 
-209,1 
1,7 
21,9 
0,0 
0,0 
-0,1 
0,0 
0,0 
0,0 of which 
DEPRE­
CIATION 
303,6 
0,0 
43,4 
0,0 
0,0 
0,0 
162,0 
19,9 
0,0 
120,9 
23,5 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
1.069,6 | 673,3 PRICE 
COMPEN­
SATING 
AIDS 
10.953,3 
115,2 
1.722,9 
378,4 
863,5 
852,2 
139,8 
965,3 
80,5 
1.637,4 
1.967,2 
1 278,1 
0,0 
0,0 
0,0 
15,6 
0,0 
339,8 
30,0 
21.339,2 OTHER INTERVENTION 
0,0 
0,0 
0,0 
0,0 
457,5 
711,2 
23,7 
2,7 
424,7 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
17,5 
0,0 
0,0 
0,0 
1.637,3 of which 
WITH­
DRAWALS 
0,0 
0,0 
0,0 
0,0 
369,0 
339,2 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
17,5 
0,0 
0,0 
0,0 of which 
GUIDANCE 
PREMIUMS 
0,0 
0,0 
0,0 
0,0 
88,5 
372,0 
23,7 
2,7 
424,7 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
725,7 | 911,6 TOTAL 
GROSS 
12.703,0 
2.044,4 
1.811,7 
378,4 
863,5 
1.526,5 
. 1.176.2 
1.057,5 
106,7 
4.237,8 
3.466,5 
1 279,8 
281,0 
239,6 
0,0 
33,0 
631,4 
339,8 
30,0 
32.206,7 CO-
RESPONSI­
BILITY LEVY 
- 0,9 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
2,9 
0,0 
0,0 
0.0 
0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
2,0 
ACA's - MCA's 
REIMBURSEMENT OF INTEREST 
MEASURES TO COMBAT FRAUD 
ACCOUNTS CLEARANCE 
ACCOMPANYING MEASURES 
FOOD AID(3) 
MISCELLANEOUS MEASURES(') 
i 
TOTAL BUDGET 
EXPEN­
DITURE IN 
1994 
12.702,1 
2.044,4 
1.811,7 
378,4 
863,5 
1.526,5 
1.176,2 
1.057,5 
106,7 
4.240J 
3.466,5 
1.279,8 
281,0 
239,6 
0,0 
33,0 
631,4 
339,8 
30,0 
32.208,7 
4.7 
83,3 
76,9 
-612,0 
490,1 
219,4 
499,3 | 
32970,4 | 
(') Expenditure against the 1994 budget. 
C) The expenditure of the chapters 10, 11, 18 and 20 are different than in Annex 5, because they are including here refunds for food aid (chap. 33) 
(3) For details, see Annex 5. 
Table 8b - EXPENDITURE RECORDED IN THE MEMBER STATES AGAINST 1994 BUDGET BY TYPE OF FINANCING (1) 
REFUNDS B 
715,1 DK 
692,7 D 
1.361,6 EL 
132,8 ES | F 
347,0 | 1.902,7 IRL 
678,1 I 
358,2 LUX 
0,5 NL 
1.325,1 P 
27,2 UK 
619,5 ECU million 
CE 
0,0 TOTAL 
8.160,5 
LEVIES 
WITHDRAWALS 
PRODUCTION AID 
in which "classic" 
in which "reform" 
AID FOR PROCESSING AND CONSUMPTION 
GUIDANCE PREMIUMS 
PROMOTION AID 
SET-ASIDE AND INCOME AID 
in which income aid 
in which "classic" set-aside 
in which "reform" set-aside 
PRIVATE STORAGE 
FIRST CATEGORY INTERVENTION 2,6 
11,4 
182,1 
47,9 
134,2 
159,2 
11.1 
6,2 
6,7 
0,0 
0,3 
6,4 
48,5 
427,8 -4,0 
5,4 
400,7 
47,9 
352,8 
68,2 
20,1 
1,9 
59,6 
0,7 
0,8 
58,1 
23,8 
575,7 35,9 
9,2 
2091,5 
136,1 
1.955,5 
411,8 
109,3 
8,1 
500,9 
1,3 
173,8 
325,8 
136,4 
3.303,1 0,0 
156,4 
1.965,4 
1.632,5 
332,9 
205,0 
23,5 
7,1 
2,6 
0,0 
0,0 
2,6 
17,7 
2.377,7 -1,3 
128,7 
2.667,2 
1.225,6 
1.441,6 
473,6 
290,5 
17,8 
154,1 
10,3 
7,5 
136,3 
62,3 
3.792,9 4,1 
163,3 
3.962,4 
485,9 
3.476,5 
719,8 
156,2 
5,0 
572,4 
13,4 
41,9 
517,1 
176,6 
5.759,8 0,1 
2,3 
495,9 
154,5 
341,3 
121,5 
20,3 
2,5 
0,2 
0,0 
0,2 
0,0 
11,0 
653,8 -1,5 
215,8 
2.097,8 
1.090,1 
1.007,8 
648,7 
145,6 
8,4 
222,7 
4,1 
173,5 
45,1 
222,9 
3.560,4 0,0 
0,0 
8,9 
0,6 
8,3 
0,6 
1,4 
0,3 
0,4 
0,0 
0,0 
0,4 
0,0 
11,6 -8,0 
18,5 
140,3 
58,5 
81,8 
355,8 
56,4 
4,7 
8,0 
0,3 
4,8 
2,9 
56,2 
631,9 -0,1 
9,2 
266,6 
108,9 
157,7 
169,8 
35,0 
0,6 
6,5 
0,0 
0,0 
6,5 
2,7 
490,3 -25,8 
5,5 
1.762,7 
419,0 
1.343,6 
151,0 
42,2 
3,2 
208,8 
0,0 
19,9 
188,9 
53,2 
2.200,8 0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
4,1 
0,0 
0,0 
0.0 
0,0 
0,0 
4,1 2,0 
725,7 
16.041,5 
5.407,5 
10.634,0 
3.485,0 
911,6 
69,9 
1.742,9 
30,0 
422,7 
1.290,2 
811,3 
23.789,9 
TECHNICAL COSTS 
FINANCIAL COSTS 
OTHER COSTS 
DEPRECIATION 
PUBLIC STORAGE 3,4 
0,8 
- 15,6 
5,9 
-5,5 30,2 
9,9 
-62,5 
28,8 
6,4 238,5 
53,5-
- 194,5 
154,0 
251,5 13,1 
14,3 
-55,6 
45,0 
16,8 51,8 
19,6 
-114,2 
106,3 
63,6 200,3 
37,5 
-266,0 
124,3 
96,1 43,1 
18,2 
-74,4 
113,4 
100,2 41,4 
13,7 
- 307,7 
76,1 
- 176,5 0,0 
0,0 
0,0 
0,0 
0,0 1,5 
0,7 
-6,7 
0,0 
-4,5 1,3 
0,1 
-26,3 
3,5 
-21,5 40,8 
10,5 
-135,6 
16,0 
-68,2 0,0 
0,0 
0,0 
0,0 
0,0 665,4 
178,8 
-1.259,1 
673,3 
258,4 
ACCOMPANYING MEASURES 0,0 3,9 161,7 52,3 29,9 159,1 32,3 11,5 0,0 1,9 16,6 20,8 0,0 490,0 
DISTRIBUTION OF AGRICULTURAL PRODUCTS 
FOOD AID TO EASTERN EUROPE 
FOOD AID 2,9 
0,8 
3,7 1,7 
0,0 
1,7 0,1 
1,4 
1,5 6,7 
0,0 
6,7 41,4 
2,3 
43,7 34,0 
3,6 
37,6 4,6 
2,8 
7,4 
* : 20,4 
4,8 
25,3 0,0 
0,0 
0,0 1,6 
0,0 
1,6 12,3 
0,0 
12,3 19,8 
0,2 
20,0 0,0 
57,8 
57,8 145,5 
73,7 
219,3 
OTHER EXPENDITURE 29,3 -3,2 94,7 39,7 7,3 36,1 7,4 -333,3 0,0 -39,9 130.9 6,2 J77.1 52,3 
EXPENDITURE OF THE EAGGF GUARANTEE SECTION 1.170,4 1.277,2 5.174,1 2.626,0 4.284,4 7.991,4 1.479,2 3.445,6 12.1 1.916,1 655,8 2.799,1 139,0 32.970,4 
p) Including clearance of accounts but not including expenditure on carryovers from 1993 (441,8 ECU million), which breakdown is given in Annex 12. 
2.3. Trend of public stocks (see Annexes 9 and 10) 
Between 1 October 1993 and 30 September 1994, the date on which public 
storage accounts were closed, the book value of public stocks fell considerably, 
from ECU 2 659.7 million to ECU 1 499.5 million, a drop of 44%. 
An initial examination shows that the proportion of total book value of stocks 
accounted for by cereals and rice, which had been in decline until the 1989 
financial year, has continued to increase: from 52.8% in 1992 to 70.6% in 1994. 
The same applies to oils and fats. The share of milk products, again in terms of 
percentage of book value, after showing a decline between 1992 and 1993, 
increased again because of the increase in stocks of skimmed milk powder. Beef, 
on the other hand, fell back sharply (from 34.5% in 1992 to 19.3% in 1993 and to 
9.4% in 1994). 
More detailed analysis of the 1992 and 1993 figures shows the following: 
a) Cereals and rice 
- A substantial reduction in the quantities of stocks of 45.2% (1993: 
29 081 653 t; 1994: 15 942 522 t). The reduction was particularly marked 
for common wheat, durum wheat, barley and maize; sorghum stocks were 
the only ones to rise slightly. 
- A resulting fall in the book value of cereals stocks of 39.3% (1993: 
ECU 1 745.7 million; 1994:ECU 1 059.2 million). During 1994,depreciations 
affecting stocks of cereals and rice totalled ECU 303.6 million. 
b) Oils and fats 
- After growing considerably between 1992 and 1993, in terms of quantities, 
olive-oil stocks fell from 167 275 t in 1993 to 125 625 t in 1994; 
- Accordingly, the book value of olive-oil stocks fell from ECU 187.5 million 
in 1993 to ECU 120.8 million in 1994. For 1994, depreciation amounted to 
ECU 43.5 million. 
c) Tobacco — -
- After the sharp decline in quantities in 1992 and 1993, stocks remained 
stable, falling from 13 540 t in 1993 to 13 284 t in 1994. 
- Similarly, the total book value of tobacco stocks varied little, falling from 
ECU 4.2 million in 1993 to ECU 4.1 million in 1994. The financial 
depreciation of tobacco stocks totalled ECU 19.9 million in 1994. 
d) Milk products 
- Stocks of butter and skimmed-milk powder followed quite different trends. 
The quantity of butter stocks fell sharply, from 160 365 t in 1993 to 98 331 t 
in 1994, while there was a significant increase in the case of skimmed-milk 
, powder (from 39 751 t in 1993 to 89 413 t in 1994); but those stocks are still 
lower than in the late eighties.lt has to be mentionned that stocks of 
Parmesan and Grana Padano disappeared in 1994; 
- These divergent trends resulted in an overall decline in the book value of 
stocks of milk products (1993: ECU 192.9 million; 1994: ECU 157.7 million). 
During 1994 the financial depreciation for butter and skimmed-milk powder 
totalled ECU 120.9 million only. 
e) Beef 
Quantities in stock (carcase equivalent) fell sharply from to 899 945 tonnes 
on 30 September 1993 to 248 775 tonnes on 30 September 1994; 
Accordingly, there was a sharp fall in the book value of stocks (1993: 
ECU 514.8 million; 1994: ECU 141.3 million). Financial depreciation for the 
year totalled ECU 23.5 million. 
f) Alcohol 
Stocks of public aJcohol were 10% up on 1993: from 2 839 796 hectolitres 
in 1993 to 3 118 269 in 1994; 
The book value rose by 12% (1993: ECU 14.7 million; 1994: 
ECU 16.4 million); the financial depreciation during 1994 totalled 
ECU 162 million. 
GRAPH 9A 
QUANTITIES OF PUBLIC STOCKS WITH INTERVENTION AGENCIES 
CEREALS OLIVE OIL TOBACCO SKIMMED 
MILK 
POWDER BUTTER CRANA PARMIGIANO BEEF 
PADANO RECCIANO PUBLIC 
ALCOHOL 
(mil. kl) 
44 
GRAPH 9B 
BOOK VALUE OF PUBLIC STOCKS WITH INTERVENTION AGENCIES 
1800 
1600 
1400-^ 
1200 
1000 
O 
LU 
g 
2 800 
600-^ 
400-^ 
200 H 
CEREALS 
AND RICE OILS AND 
FATS TOBACCO SKIMMED-
MILK 
POWDER BUTTER CRANA 
PADANO PARMI6IAN0 
REC6IAN0 BEEF PUBLIC 
ALCOHOL 
Situation at 30.09.92 H Situation at 30.09.93 m Situation at 30.09.94 
45 
GRAPH 10 
TREND OF OWN RESOURCES RESULTING FROM THE CAP|| 
o 
UJ 
1989 LEVIES 
- -O - SUGAR LEVIES 
1990 1991 1992 1993 1994 
46 
2.4. Revenue of agricultural origin — -
Revenue of agricultural origin makes up part of the Community's own resources 
and consists of the following: 
- import levies, which are variable charges to offset the difference between world 
market prices and Community prices; 
- levies imposed under the sugar market organization to limit surpluses in the 
sector by involving producers in financing them. 
TABLE 9 
Revenue under the common agricultural policy accruing 
as own resources of the Community 
(in ECU million) 
TYPE OF CHARGE 
Item 1000 - Levies 
Item 1001 - Reimb. to Portugal 
of MCAs (Art. 372(3) of the Act 
of Accession) 
Chapter 11 - Sugar levies, of 
which: 
- production(2) 
- storage costs 
TOTAL 1990 
1 173.4 
910.6 
504.6 
406.0 
2 084.0 1991 
1 636.2 
O 
- 15.0 
1 141.8 
770.0 
371.8 
2 763.0 1992 
1 218.6 
- 11.8 
1 002.4 
613.8 
388.6 
2 209.2 1993 
1 029.1 
1 115.2 
698.5 
416.7 
2 144.3 1994 
922.5 
1 382.1 
809.9 
572.2 
2 304.4 
(1) Of which ECU 1.9 million, outstanding balance from previous years. 
(2) Including the elimination levy (ECU 84.9 million in 1990, ECU 16.5 million in 1991 and ECU 1.1 million 
in 1992) and the special elimination levy ((-) ECU 19.9 million in 1990, ECU 30.7 million in 1991, 
ECU 0.9 million in 1992 and ECU 1.2 million in 1994. (This levy was not applied in 1993). 
Import levies fell by 10.4%, from ECU 1 029 million in 1993 to ECU 922.5 million 
in 1994. They are imposed mainly on imports of cereals into the Community. The 
volumes of revenue in this sector decreased as a result of the application of 
measures adopted under the agricultural reform, which brought internai prices 
closer to world prices, thereby reducing the incorporation into feedingstuffs of 
cereals imported in the form of cereal substitutes. In addition, the situation of many 
agricultural products on the world market is improving, particularly in the case of 
cereals, sugar and milk products. 
47 
The sugar levies, for-their part, were up by 23.9% in relation to 1993, with aiotai 
of ECU 1 382.1 million in 1994. This substantial increase was mainly due to the 
increase from ECU 25 to ECU 30/tonne of the storage levy for the 1993/94 
marketing year, which was necessary in order to maintain a balance between 
revenue and expenditure on the sugar storage arrangements. In addition, a slight 
drop in internal consumption led to an increase in exports and, accordingly, to an 
increase in the production levies payable by producers. 
The details on storage costs, revenue and the self-financing arrangements in the 
sugar sector are given in Annexes 13, 14 and 15.. 
48 
SUPPLY OF FOOD AID FROM INTERVENTION STOCKS TO THE MOST 
DEPRIVED PERSONS IN THE COMMUNITY 
During the particularly harsh winter of 1986/87, the Community introduced an 
emergency programme to supply foodstuffs to the most deprived persons in the 
Community free of charge for a limited period. 
Thereafter, many appeals were made to the Community to apply this kind of 
measure on a permanent bases. The Commission therefore proposed a legal basis, 
which was adopted by the Council at the end of 1987: Council Regulation (EEC) 
No 3730/87 laying down the general rules for the supply of food from intervention 
stocks to designated organizations for distribution to the most deprived persons in 
the Community(1), and an implementing Regulation which was subsequently 
replaced by Regulation (EEC) No 3149/92(2), last amended by Regulation (EEC) 
No 2826/93(3). 
Since the first plan based on the new scheme in 1988, the Commission has 
adopted a plan, each year, broken down by Member State, involving products from 
intervention stocks. The appropriations for implementation of these annual plans 
amounted'to ECU 100 million in 1988 and 1989, ECU 150 million in 1990 to 1993 
and ECU 175 million in 1994. When allocating the resources among the Member 
States, the Commission takes account of the best estimates regarding the number 
of deprived persons in the Member States concerned, together with the experience 
and uses made during previous years. 
Before drawing up the annual plan, the Commission consults the chief 
organizations familiar with the problems of the deprived. 
The bodies responsible for distributing the products to the most deprived persons 
are designated by the Member State concerned. 
When products, included in the plan are not available from intervention stocks in the 
Member State where those products are needed, the Member State may, on the 
terms laid down, obtain supplies from another Member State. 
The foodstuffs distributed are either products which are withdrawn unprocessed 
from intervention storage and then processed and or/packaged or products sourced 
on the market; in the latter case, payment is made to the supplier in products of the 
source category from intervention stocks. 
(1) OJ No L 352, 15.12.1987, p. 1. 
(2) OJ No L 313, 30.10.1992, p. 50. 49 
(3) OJ No L 258, 16.10.1993, p. 11. 
1994 PLAN r Products removed from intervention storagef) ~~ ~ 
(tonnes) 
Member 
State 
B 
DK 
EL 
ES 
FR 
IRL 
JT 
LUX 
NL 
PT 
UK 
TOTAL Cbmmon 
wheat 
3.100 
3.791 
1.850 
8.741 DUrum 
wheat 
19.986 
7.334 
27.320 Rice 
• . 
0 Olive oil 
2.202 
1.993 
1.426 
5.621 SMP 
6.694 
294 
6.988 Butter 
125 
28 
4.115 
56 
43 
690 
75 
1.333 
6.465 Cheese 
1.020 
1.020 Beef 
422 Quarter 
149 Boned 
4.452 Quarter 
3.156 Quarter 
1.692 Boned 
800 Boned 
2.635 Quarter 
339 Quarter 
851 Quarter 
6.798 Boned 
21.294 
0 between 1.10.1993 and 31.8.1994 
For the 1994 plan (Decisions 93/484/EEC(1) and 94/177/EC(2)), ECU 175 million were allocated 
among the Member States taking part as follows: 
Member State 
B 
DK 
EL 
ES 
FR 
IRL 
IT 
LUX 
NL 
PT 
UK 
TOTAL 
ALLOCATED 
Intra-community 
transport 
TOTAL Maximum in ECU 
2.846.000 
2.000.000 
14.100.000 
41.592.500 
33.556.000 
5.405.000 
28.785.000 
78.000 
3.000.000 
12.265.000 
29.372.500 
173.000.000 
2.000.000 
175.000.000 Rate on 1.10.93 
(OJ C/267) 
41,3455 
7,71643 
274,904 
154,073 
6,65763 
0,815414 
1.857,14 
41,3455 
2,14447 
196,425 
0,779574 Maximum in N.C. 
117.669.293 
15.432.860 
3.876.146:400 
6.408.281.253 
223.403.432 
4.407.313 
53.457.774.900 
3.224.949 
6.433.410 
2.409.152.625 
22.898.037 
(1) OJ No L 227, 8. 
(2) OJ No L 82, 25. 50 
9.1993, p. 19 
3.1994, p. 37 
1994 PLAN 
Payments made by the EAGGF during the 1994 financial year(') 
Member 
State Macumum in N.C. Pay until 
October 94 (N.C.) Utilization 
% Pay until 
October 94 
(ECU-B) 
B 
DK 
EL 
ES 
FR 
IRL 
IT 
LUX 
NL 
PT 
UK 
TOTAL 
Various costs relating to previous year 
TOTAL PAYMENTS 117.669.293 
15.432.860 
3.876.146.400 
6.408.281.253 
223.403.432 
4.407.313 
53.457.774.900 
3.224.949 
6.433.410 
2.409.152.625 
22.898.037 117.059.751 
12.331.567 
0 
6.249.182.914 
215.311.952 
3.663.412 
38.640.219.727 
0 
3.381.391 
2.355.427.950 
15.321.401 99,48 
79,90 
0 
97,52 
96,38 
83,12 
72,28 
0 
52,56 
97,77 
66,91 2.945.089 
1.634.482 
0 
39.370.720 
32.677.539 
4.628.916 
20.275.422 
0 
1.562.380 
12.021.366 
19.611.863 
134.727.777 
2.000.000 
136.727.777 
0 The allocation of resources between Member States is made on the basis of the best estimates of the 
numbers in the most deprived persons in each Member State. The figures are then weighted on the basis 
of the actual utilization of allocations in the previous three years for example, the law rate of utilization the 
Netherlands led to their allocation of ECU 3 million in the 1994 plan being reduced to ECU 2.3 million in 
the 1995 plan. 
In assessing the rate of utilization under the plan, account must be taken of the fact that the figures are 
not final, since some expenditive will always be made during the following financial year. 
Furthermore, Greece and Luxembourg were unable to carry out distribution in 1994 for logistical reasons. 
Natural disasters in Greece in October 1994 created additional needs which could not be covered under 
the 1995 plan. By a decision of 23 December 1994, the Commission therefore approved the withdrawal 
from stock of 1000 tonnes of boned beef which had not been utilized. 
51 
Title II 
CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 
4. Management of appropriations 
The appropriations for the 1994 financial year break down into three types: 
1. 1994 budget appropriations, 
2. Appropriations carried over non-automatically from the 1993 financial year, 
3. Appropriations carried over automatically from the 1993 financial year. 
4.1. The budget for the 1994 financial year 
4.1.1. Appropriations 
4.1.1.1 The initial budget 
The initial budget for 1994 was adopted in December 1993. Initial appropriations 
totalled ECU 36 465.0 million. 
This includes ECU 15.0 million entered in Chapter B0-40 (provisions for measures 
the legal basis for which has not yet been adopted). It does not comprise the 
ECU 1 000 million allocated to the monetary reserve, which may be used only in 
the event of variations in the ecu/dollar ratio and to cover, if necessary, costs 
arising from currency realignments within the, European Monetary System (cf. 
point 4.1.1.4.). 
4.1.1.2. Supplementary and amending budget (SAB) 
The short-term reviews of appropriation requirements for the EAGGF Guarantee 
Section conducted throughout the financial year indicated that appropriations were 
likely to be under-utilized at the end of the year. A PDSAB was proposed to the 
budget authority to reduce appropriations by ECU 1 678 million. The SAB was 
adopted during November. 
4.1.1.3. Transfers of appropriations within the EAGGF Guarantee Section 
In accordance with the conclusions of the European Council of 11 and 
13 February 1988, the Commission, anxious to make adjustments to appropriations 
as far as possible before any chapter is seen to have been used up, proposed 
appropriation transfers from chapter to chapter to ensure that appropriations are 
available before the payment of advances. 
^ 2- - 53 
Transfers from chapter to chapter were carried out as follows: — -
- transfer of ECU 15 million from the BO-40 reserve after adoption of the legal 
basis; 
- transfer of ECU 600.5 million concerning several chapters; 
- transfer of ECU 11.8 million from chapter B1-37 (clearance of accounts) of an 
equivalent amount received following an "ad hoc" clearance decision to chapter 
B1-18 (other sectors/food aid); 
- transfer of ECU 165.0 million concerning several chapters; 
- transfer of ECU 165.0 million to Chapter B1-18 (other sectors/food aid) to allow 
the free supply of agricultural products, mainly to countries in the Caucasus and 
Asia. 
However, a transfer of ECU 45.9 million which became necessary following the 
adoption of the SAB could not be submitted in time to the budgetary authority, so 
that part of the expenditure declared by the Member States could not be booked 
under the 1994 financial year. 
4.1.1.4. Transfers to or from the monetary reserve 
The average dollar exchange rate during the financial year was higher than that on 
which the 1994 budget was based, leading to a saving of ECU 250 million. 
Since this amount did not exceed the "franchise" of ECU 400 million, no transfer 
to the monetary reserve was necessary. 
4.1.1.5. The appropriations available 
The appropriations available at the end of the financial year totalled 
ECU 34 787.0 million, not including ECU 1 000 million for the monetary reserve. 
Table 6 shows expenditure against appropriations during the financial year. 
54 
4.1.2. Utilization of appropriations 
4.1.2.1. Budget operations 
The following table shows in detail the budget operations covering 1994 budget 
appropriations: 
in ECU 
1. Appropriations available (after SAB) 
2. Itemized commitments 
- for expenditure incurred by MS 
- for direct payments 
Total commitments 
3. Sums charged as payments 
- for expenditure incurred by MS 
- for direct payments 
Total charged 
4. Appropriations to be carried over automatically 
- for expenditure incurred by MS 
- for direct payments 
Total to be carried over automatically 
5. Appropriations to be carried over non-
automatically 
6. Lapsed appropriations 
(=1-2-5) 34 787 000 000.00 
32 831 415 800.37 
139 005 222.96 
32 970 421 023.33 
32 831 415 800.37 
74 736 519.18 
32 906 152 319.55 
0.00 
64 268 703.78 
64 268 703.78 
0.00 
1 816 578 976.67 
4.1.2.2. Automatic carryovers 
Appropriations to be carried over automatically represent the difference between 
sums committed and charged. For this year they concern ECU 64.3 million 
corresponding to appropriations committed by the Commission for expenditure 
incurred directly by itself and which had not yet been paid at the end of the 
financial year. 
4.1.2.3. Non-automatic carryovers 
The Commission may ask for the carryover of appropriations concerning 
expenditure planned in the previous year's budget which could not be incurred 
before the financial year and for which no appropriation is allocated in the following 
year's budget to cover such expenditure. Since it is unlikely that all of the 
appropriations will have been used at the end of the 1995 financial year, the 
Commission has requested no carryovers of appropriations from the 1994 financial 
to the 1995 financial year. 
55 
4.2. Non-automatic carryovers from 1993 
A request for the carryover of appropriations totalling ECU 510.0 million was made, 
and was granted by the budget authority. 
Since there was no provision in the 1994 budget for this additional expenditure, the 
appropriations still available at the end of 1993 had to be carried over to 1994. 
The appropriations were used as follows: 
in ECU 
1. Appropriations available 
2. Itemized commitments 
- for expenditure incurred by MS 
- for direct payments 
Total commitments 
3. Sums charged as payments 
- for expenditure incurred by MS 
- for direct payments 
Total charged 
4. Lapsed appropriations 
(=1-3) 510 000 000.00 
441 829 780.53 
O00 
441 829 780.53 
441 829 780.53 
000 
441 829 780.53 
68 170 219.47 
By measure, the appropriations were used as follows: 
in ECU million 
BUDGET 
HEADING 
B1-1029 
B1-184 
B1-2220 
B1-259 
B1-3805 
B1-5010 
B1-5011 
B1-5012 
TOTAL MEASURE 
Drought Portugal 
Table Olives 
Ewe and goat 
premiums 
Drought Portugal 
Ewe primiums in 
mountain, hill and 
less-favoured 
areas 
Early retirement 
programmes 
Agri-environment 
programmes 
Afforestation 
programmes CARRYOVERS 
FROM 1993 
5.0 
8.0 
350.0 
23.0 
48.0 
8.0 
29.0 
39.0 
510.0 1994 
COMMITMENTS 
3.4 
2.2 
350. 0 
23.0 
48. 0 
1.1 
6.9 
7.2 
441.8 CANCELLED 
APPROP­
RIATIONS 
1.6 
5.8 
0. 0 
0.0 
0.0 
6.9 
22.1 
31.8 
68.2 
56 
4.3. Automatic carry-overs from 1993 
The 1993 appropriations carried over automatically to 1994 cover direct payments 
amounting to ECU 353.8 million, broken down as follows: 
- ECU 315.1 million paid to the Member States, in advance, to make payments 
in 1994 concerning: 
. compensation for non-allocation of milk quotas (SLOM, Reg. (EEC) 
No 2187/93, i.e. ECU 275.1 million), 
. the programme for the restructuring of milk production (Reg. (EEC) 
No 1560/93, i.e. ECU 40 million), 
the details of these payments are given in Annexes 19a and 19b 
- ECU 38.8 million for direct payments committed in 1993 but not yet paid at the 
end of the financial year. 
For details, see point 5.2. and in particular Table 10. 
The following table shows how these carryovers were utilized during the 1994 
financial year. 
in ECU 
1. Appropriations available 
2. Sums charged as payments 
- for expenditure incurred by MS 
- for direct payments 
Total charged 
3. Lapsed appropriations (=1-2) 
- for expenditure incurred by MS 
- for direct payments 
Total lapsed appropriations 353 849 133.16 
235 034 191.32 
22 368 120.63 
257 402 311.95 
80 046 095.94 
16 400 725.27 
96 446 821.21 
57 
4.4. Summary of appropriation managements 
in ECU million 
A. Initial budget/carryovers (*) 
SAB 
Transfers outside EAGGF 
Appropriations available / 
carryovers 
B. Commitments 
Sums charged as payments 
Automatic carryovers in 1995 
C. Non-automatic carryovers 
D. Lapsed appropriations Approp. 
1994 budget 
36 465.0 
- 1 678.0 
0.0 
34 787.0 
32 970.4 
32 906.2 
64.3 
00 
1 816.6 Non-
automatic 
carryovers 
510.0 
0.0 
0.0 
510.0 
441.8 
441.8 
0.0 
0.0 
68.2 Automatic 
carryovers 
353.8 
0.0 
0.0 
353.8 
0.0 
257.4 
0.0 
0.0 
96.4 Total 
approp. 
37 328.8 
- 1 678.0 
0.0 
35 650.8 
33 412.3 
33 605.4 
64.3 
0.0 
$ 1 981.2 
(*) including the ECU 15 million entered in Chapter B0-40 but not the ECU 1 000 million in the monetary 
reserve. 
5. SYSTEM OF ADVANCES AND DIRECT PAYMENTS 
5.1. Advances to the Member States 
5.1.1. System of monthly advances on entry into the accounts 
Council Regulation (EEC) No 2048/88 of 24 June 19880 amending Regulation 
(EEC) No 729/70(2) makes the system of monthly advances on entry of expenditure 
in the accounts a permanent feature. Advances are paid to the Member States at 
the beginning of the second month following that in which expenditure is effected 
by the paying agencies. 
Strictly speaking, these are not advances but rather reimbursements of expenditure 
which the Member States have already effected. The term "advance" stresses the 
provisional nature of such payments. Advances are worked out on the basis of 
monthly declarations of expenditure forwarded by the Member States; such 
expenditure is entered definitively in the accounts after verification on the spot in 
the following financial years (cf. TITLE IV on accounts clearance). 
The system cf advances covers payments made by the Member States from 
16 October 1993 to 15 October 1994. They involve more than 99% of expenditure 
defrayed by the EAGGF Guarantee Section. For the remainder, the Commission 
itself makes direct payments for a limited number of measures. 
(1) OJ No L 185, 15.7.1988, p. 1. 
(:>) OJ No L 94, 28.4.1970, p. 13. 58 
5.1.2. Decisions on advance payments taken in respect of 1994 ~, -
With regard to the 1994 financial year, the Commission adopted 13 decisions, 12 
of which were routine (annexes 18a and 18b). 
An extraordinary advance to adjust the advances granted to total-expenditure 
chargeable to the year was passed in December 1994. 
An 'ad hoc' clearance of accounts decision was necessary to recover part of the 
advances paid to two Member States because of a shortfall of appropriations in 
certain chapters. 
Moreover, with regard to the advances paid at the beginning of December to cover 
the expenditure incurred by the Member States during the first two weeks of 
October 1994, the EAGGF recovered ECU 79.2 million corresponding to 
compensation for the non-allocation of milk quotas ("SLOM") and the programme 
for restructuring milk production advanced during 1993 and not used until 
15 October 1994. 
5.1.3. Reduction of advances 
Payment deadlines were introduced to ensure equal treatment of recipients in all 
the Member States and to avoid delays in payment leading to situations where the 
aid no longer has the desired economic effect. Moreover, the freedom to pay 
according to the administrative convenience of the various paying agencies 
hampers the proper management of budgetary discipline. 
Pursuant to Article 13 of Council Decision 94/729/EC of 31 October 1994 
concerning budgetary discipline^), the EAGGF departments noted at the end of 
the financial year that certain Member States did not always respect the payment 
deadlines fixed in the Community rules for paying aid to recipients and proposed 
that the Commission reduce the advances for 1994 on account of late payment by 
ECU 19.8 million. This reduction was decided by the Commission at the same time 
as the advances for October expenditure. 
59 
(1) OJ No L 293 of 12.11.1994, p. 14. 
Table 10 
DIRECT PAYMENTS BY THE COMMISSION 
in ECU 
PAYMENTS AGAINST 1994 BUDGET APPROPRIATIONS 
Chapter 
A. Concerning certain a 
B1-12 (olive oil) 
B1-14 (fibre flax) 
B1-15 (nuts) 
B1-36 (measures to 
combat fraud) 
B1-38 (rural 
development) 
Total A. 
B. Food aid measures 
B1-1890 
B1-2013 
Total B. 
Total A and B. Commitments 
gricultural measures 
1 325 241.26 
839 325.96 
1 837 702.12 
76 878 051.12 
344 932.00 
81 225 252.46 
57 759 444.11 
20 526.39 
57 779 970.50 
139 005 222.96 Sums charged 
1 065 455.18 
354 895.14 
556 029.65 
51 296 426.52 
327 655.52 
53 600 462.01 
21 115 530.78 
20 526.39 
21 136 057.17 
74 736 519.18 Automatic carryovers 
259 786.08 
484 430.82 
1 281 672.47 
25 581 624.60 
17 276.48 
27 624 790.45 
36 643 913.33 
0.00 
36 643 913.33 
64 268 703.78 
PAYMENTS AGAINST NON-AUTOMATIC CARRYOVERS FROM 1993 
Chapter 
A. concerning certain a 
B1-12 (olive oil) 
B1-14 (fibre flax) 
B1-15 (nuts) 
B1-36 (measures to 
combat fraud) 
B1-38 (rural 
development) 
Total Carryovers 
gricultural measures 
6 006 700.20 
1 926 533.64 
85 884.14 
30 624 833.92 
124 894.00 
38 768 845.90 Sums charged 
5 S60 827.00 
1 257 573.18 
0.00 
15 024 860.11 
124 860.34 
22 368 120.63 Lapsed or 
decommitted 
appropriations 
45 873.20 
668 960.46 
85 884.14 
15 599 973.81 
33.66 
16 400 725.27 
60 
5.2. Direct payments 
5.2.1. Direct payments for certain agricultural measures 
In certain cases the Commission makes direct payments to operators in connection 
with certain schemes that are not conventional market measures but are intended 
to increase the scope for disposal of products, in particular olive oil, fibre flax and 
nuts and to finance rural development and measures to combat fraud. 
Table 10 gives details of direct payments. 
Some of these measures are financed by withholding a proportion of the aid to be 
paid to producers. Annex 20 gives an overall picture of sums withheld in relation 
to expenditure. 
5.2.2. Direct payments for the free supply of agricultural products 
The Commission also made direct payments for the supply of agricultural products 
to countries in the Caucasus and central Asia and to Moldova. 
61 
Table 11 
ADVANCES TO THE MEMBER STATES FOR 1994 
ECU 
MEMBER STATE 
Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 
Sub-totals 
EAGGF (direct 
payments) 
EU Totals ADVANCES 
Amounts paid during 
1994 
(a) 
1 169 293 803.35 
1 276 225 745.86 
5 142 758 737.94 
2 718 911 420.30 
4 408 130 291.55 
7 987 007 418.94 
1 478 362 236.70 
3 460 394 758.67 
11 918 997.47 
1 897 080 721.97 
708 379 784.07 
2 931 673 728.55 
33 192 137 645.37 SLOM recoveries, etc 
(b) 
1 139 540.95 
102 856.34 
37 172 755.32 
0.00 
106 049.20 
14 162 463.72 
1 652 791.62 
454 393.02 
181 102.35 
18 872 226.79 
23 488.66 
5 297 686.66 
79 165 354.63(1) expenditure booked 
(c) 
1 170 433 344.30 
1 278 328 602.20 
5 179 931 493.26 
2 718 911 420.30 
4 408 236 340.75 
8 001 169 882.66 
1 480 015 028.32 
3 460 849 151.69 
12 100 099.82 
1 915 952 948.76 
708 403 272.73 
2 936 971 415.21 
33 271 303 000.00 EXCHANGE RATE 
DIFFERENCES 
(d) 
8 749.21 
33 469.65 
- 1 675.99 
42 059.94 
36 238.19 
16 143.23 
9 368.06 
- 209 927.86 
973.62 
132.65 
10 608.37 
1 996 414.83 
1 942 580.90 EXPENDITURE COMMITTED 
in 1994 
(e) = c + d 
1 170 442 093.51 
1 278 362 098.85 
5 179 929 817.27 
2 718 953 480.24 
4 408 272 578.94 
8 001 186 025.89 
1 480 024 396.38 
3 460 636 223.83 
12 101 073.44 
1 915 953 081.10 
708 413 881.10 
2 938 967 830.04 
33 273 245 580.90 
139 005 222.96 
33 412 250 803. 86 Non-automatic 
carryovers from 1993 
(0 
" 0.00 
1 053 386.06 
5 797 172.71 
92 909 803.91 
123 919 415.23 
9 761 833.52 
859 068.49 
15 043 358.89 
0.00 
0.00 
52 672 501.93 
139 813 239.79 
441 829 780.53 
0.00 
441 829 780. 53 1994 budget 
appropriations 
(9) = e-f 
1 170 442 093.51 
1 277 308 712.79 
5 174 132 644.56 
2 626 043 676.33 
4 284 353 163.71 
7 991 424 192.37 
1 479 165 327.89 
3 445 595 864.94 
12 101 073.44 
1 915 953 081.41 
655 741 379.17 
2 799 154 590.25 
32 831 415 800.37 
139 005 222.96 
32 970 421 023. 33 
(') However it should be noted that there is an exchange rate difference between the amount recovered and the equivalent amount advanced in 1993: 
Recovered amounts: 79 165 354.63 
Amounts advanced in 1993 and decommitted in 1994: 80 046 095.94 
Exchanae rate difference: 880 741 31 
TITLE III 
FRAUD PREVENTION^ 
6.1 General 
This Title deals with the most important activities and factors in the context of the 
prevention of fraud against the EAGGF in 1994. It is a matter which closely 
concerns the European citizen, since the EAGGF's resources come from tax­
payers' money. Proper management and systematic and effective checks are 
therefore necessary. 
The responsibility for combating fraud affecting the EAGGF falls firstly on the 
Member States, whose task is to apply the Community regulations and to take all 
measures necessary to ensure that operations financed by the EAGGF Guarantee 
Section are implemented in accordance with the rules(2). To that end the Member 
States have suitable national departments for conducting verifications and 
investigations. 
In this area the Commission's role is essentially to encourage, coordinate and 
monitor the control work of the Member States and to urge the latter to conduct the 
relevant investigations, conducting investigations itself where necessary. 
The Commission has intensified its efforts to improve the situation regarding 
recoveries, in particular by improving cooperation with, and the motivation of, the 
Member States and, in duty substantiated cases, by making corrections when the 
accounts are cleared. 
Using the legal instruments at its disposal, independently of checks carried out for 
the purposes of the clearance of accounts, the Commission can request the 
Member States to carry out investigations, in which it may participate, carry out 
checks itself, or organize checks where several Member States are concerned or 
where problems arise in a particular sector. 
There are also arrangements for the exchange of information between the Member 
States and with the Commission to step up the effectiveness of the fight against 
fraud. 
In 1994 the Commission continued and stepped up its activities with regard to the 
prevention of fraud and irregularities involving EAGGF funds. This work 
concentrated on three main objectives: 
the application of legislative provisions on controls and improvements to the 
regulations and methodology; 
(1) Certain items under this Title also appear in the 1994 annual report on the fight against 
fraud ("Protecting the financial interests gj the Community: The fight against fraud"). The 
points enlarged upon in that report are only outlined in brief in this title. 
(2) Article 8 of Council Regulation (EEC) No 729/70, OJ No L 94, 28.4.1970 
conducting of investigations and special checks, with a greater number, of 
officials in the field; 
setting up and operation of specific control mechanisms and application of 
suitable, effective verification techniques and methods. 
6.2. Application of control measures and improvements to the rules 
6.2.1. Integrated administration and control system as part of the reform of the CAP 
With the reform of the CAP, it was necessary to set up a totally different set of 
arrangements for management and control in order to find suitable solutions, 
particularly with regard to direct area-based aid and animal premiums. 
Council Regulation (EEC) No 3508/92 of 27 November 1992 establishing an 
integrated administration and control system for certain Community aid schemes(1) 
essentially provides for: 
- a computerized database, 
- an alphanumeric identification system for agricultural parcels, 
- a system for the identification and registration of animals(2), 
- aid applications, 
- an integrated control system (administrative checks, on-the-spot checks and, 
where appropriate, verification by aerial or satellite remote sensing). 
By collating all the information relating to areas, animals and producers available 
to it, the control authority is in a position to carry out a very detailed administrative 
check. This procedure should make it possible to detect far more irregularities or 
anomalies at the aid application stage and to reduce the number of elements that 
have to be checked on-the-spot. Computerizing these administrative checks makes 
for greater efficiency and cost-effectiveness. 
Regulation (EEC) No 3508/92 provides for the integrated system to apply as from 
1 February 1993 with the exception of the alphanumeric identification system for 
agricultural parcels and the computerized database, which will be applicable as 
from 1 January 1996. 
This Regulation also provides for the Community to contribute towards the 
expenditure incurred in setting up the integrated system over four years from 1992 
and over three years from the 1 January 1995 for the new Member States. 
(1) OJ No L 355, 5.12.1992. 64 
(2) In accordance with Articles 4, 5, 6 and 8 of Council Directive 92/102/EEC of 
27 November 1992 (OJ No L 355, 5.12.1992). 
In 1994 Commission, staff carried out several visits to all the Member States-in 
order to study the organization of the introduction of the system and the 
administrative and on-the-spot checks. Particular attention was given to the 
introduction of systems for identifying agricultural parcels and the application of 
Directive 92/102 EEC concerning the identification and registration of livestock. 
The Commission presented a report to the Council (COM(94) 286) on Community 
part-financing. In view of the major work still to be done, and because the 
transitional period for setting up the integrated system expires at the end of 1995, 
the Council, acting on a proposal from the Commission, amended Regulation 
(EEC) No 3508/92 to extend the part-financing scheme to the end of 1995(1). 
6.2.2. Identification and registration of animals 
Directive 92/102/EEC of 27 January 1992 provides that the Council is to undertake 
a review of the Directive before the end of 1996 with a view to defining a 
harmonized Community system of electronic identification and to taking a decision 
on its introduction in the light of progress achieved in this area by the International 
Organization for Standards (ISO). 
Accordingly, the Commission decided to contribute towards the financing of a 
project developed by three research institutes for a large-scale trial involving the 
electronic identification of livestock (cattle, sheep and goats), to see if the 
generalized application of such an identification system could be achieved for all 
livestock qualifying for Community premiums paid in respect of individual animals. 
The project has been completed and the final results were presented on 
13 December 1994. These results were sufficiently positive for the Commission to 
plan to develop this type of identification on a larger scale. 
6.2.3. Determination of the sex of boned beef 
The Commission's staff took an interest in the possibilities offered by laboratory 
tests whereby the sex of boned beef (fresh or frozen) can be determined. Such 
tests could clearly be useful in checks on both intervention aid and export refunds. 
Delegations from those Member States which were interested were invited to take 
part in the procedure and expressed an interest in its development. The method 
and its applications are currently being studied by experts of the Veterinary 
Committee. 
65 
0 Regulation (EC) No 3233/94 of 20 December 1994. OJ No L 338, 28.12.1994, p. 13. 
6.2.4. Reinforcing monitoring (Regulation (EEC) No 307/91) 
Regulation (EEC) No 307/91 provides for the Community to part-finance, for a 
limited period and up to an annual maximum of ECU 20 million, expenditure 
incurred by the Member States to reinforce the monitoring of certain expenditure 
chargeable to the EAGGF Guarantee Section in the field of exports of agricultural 
products and products exported in the form of goods not covered by Annex II to 
the Treaty (Article 1) as well as in connection with certain intervention measures 
(Article 2). 
The expenditure claimed by the Member States in 1993 amounted to 
ECU 10.370 million, i.e. a take-up rate of 52% in relation to the total available 
amount. 
The take-up rate on the Community appropriations varied from Member State to 
Member State. For Denmark, Germany and France it was fairly high (between 60 
and 80% of the allocated appropriations). Spain, Ireland and Portugal utilized 
about 50% of the available funds, while Belgium, Greece, Italy and the United 
Kingdom used between 11% and 16% of the total amount made available to them. 
Only the Kletherlands absorbed the entire financial allocation and were granted 
additional funding, in accordance with Commission Regulation (EC) No 1116/94 
of 16 May 1994. 
Most of the expenditure declared by the Member States in 1993 (see table in 
annex), was for the remuneration of additional staff (67% of the total eligible 
amount). In total, 508 officials were declared (most of whom were redeployed, not 
newly recruited). 
Training costs remained very low (2%) and mainly concerned the organization of 
courses on methods for checking agricultural products. 
Expenditure on. equipment (18% of total eligible expenditure) mainly went towards 
the purchase of micro-computers and vehicles. 
Lastly, requests for the financing of laboratory analyses (in the context of checks 
on exports) were rather high for Denmark, Greece, Ireland and Portugal. 
In the light of the experience gained in the first three years of application of the 
Regulation, on 16 May 1994theCommission adopted Regulation (EC) No 1116/94 
(mentioned above) amending Regulation (EEC) No 967/91. This new Regulation 
provides, in particular, that the Member States may transfer unused Community 
financing from one article to another within the overall financial allocation granted 
them and grants access also to the funds unused by other Member States. These 
new provisions meet the wishes of certain Member States at the same time as 
ensuring better management of Community funds. 
66 
Expenditure forecasts for 1994, drawn up on the basis of the Member States! 
declarations, amount to ECU 7.2 million, or 36% of the available funds. Definitive 
utilization will not be known until after 15 May 1995, when the Member States will 
present the Commission their statements of actual expenditure. 
6.2.5. Physical checks on exports of agricultural products 
Regulation (EEC) No 386/90(1) provides that physical checks carried out when 
agricultural products are exported must cover a representative sample of at least 
.5% of export declarations in respect of which applications are submitted for 
refunds or other amounts linked to export operations. 
In order to improve monitoring conditions and acting on a proposal from the 
Commission, the Council adopted Regulation (EC) No 163/94(2) of 
,24 January 1994, which provides for the 5% inspection rate to cover all agricultural 
product sectors insofar as a selection system is applied based on a risk analysis 
carried out in accordance with criteria to be laid down in accordance with a 
procedure laid down by the Commission. However, a minimum rate of 2% remains 
compulsory per product sector. In addition, the new rules include the principle of 
physical checks by the office of exit to mitigate the risk of substitution. 
Pursuant to Regulation (EC) No 163/94, the Directorate-General for Agriculture 
prepared and the Commission adopted Regulation (EC) No 3122/94 laying down 
criteria for risk analysis as regards agricultural products receiving refunds(3). This 
Regulation lays down a certain number of criteria to assist in the selection of 
export declarations which should be the subject of a physical check. The purpose 
of this risk analysis is to target physical checks on those goods, natural or legal 
persons and sectors presenting the greatest risk. In this way checks can be more 
effective in preventing fraud. 
6.2.6. Operators who present a risk ("black list") 
As part of the measures to protect Community financial interests, the Commission 
has proposed to the Council a Regulation to introduce a system of identification 
and communication between the competent national authorities concerning 
operators who do not provide the necessary guarantees, in particular on account 
of fraud committed, who would then be subject to appropriate preventive measures 
(more stringent checks, suspension of payment of aid, debarring from subsequent 
participation in Community aid schemes). 
(1) Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring carried out 
at the time of export of agricultural products receiving refunds or other amounts. 
OJ No L42, 16.2.1990. 
(2) OJ No L 24, 29.1.1994, p. 2 67 
(3) OJ No L 330, 21.12.1994, p. 31. 
On 6 December 1994 an agreement in principle was reached in the Council 
concerning this Regulation, subject to the opinion of, and any amendments 
proposed by, Parliament. The detailed rules to be adopted by the Commission 
have already been discussed by the Member States in the EAGGF Committee. 
However, at its session of February 1995 the European Parliament adopted a 
number of amendments (mainly concerning the definition of irregularity within the 
meaning of the Regulation in question and a strengthening of the role to be played 
by the Commission in its practical application) so that the Commission presented 
to the Council an amended proposal taking account of the amendments requested 
by Parliament. 
6.2.7. Strengthening the provisions on export refunds 
During 1994 important legislative measures were adopted to strengthen and 
standardize the administrative steps to be taken following wrongful payment of 
export refunds (or attempts to defraud). 
Regulation (EC) No 2945/94 amends Regulation (EEC) No 3665/87, Article 11 of 
which now provides for: 
- the obligation to reimburse the amount of a wrongfully paid refund increased 
by either 50% or 200% (if it is established that the application intentionally 
supplied false information); 
- the principle that the subrogation of the right to payment of the refund entails 
joint and several responsibility of the assignor and the assignee with regard to 
the repayment of unduly paid refunds (however, the assignee does not have 
to pay the penalty increase referred to above); 
- the new arrangements also concern the interest due and the possibility for 
bodies to obtain reimbursement by offsetting the undue refunds against refunds 
still to be paid. 
6.2.8. Strengthening of surveillance in the cereals sector 
Commission Regulation (EEC) No 1755/94(1), which amends Article 9 of 
Regulation (EC) No 891/89(2), introduces additional surveillance measures for 
exports in the cereals and rice sectors, as follows: 
- a copy of the contract must be attached to export licence applications involving 
advance fixing of the refund. The Member State concerned must inform the 
Commission of the quantities concerned on the day on which the application 
is lodged; 
- the rights arising from the licence are not transferable; 
go 
(1) OJ No L 183, 18.7.1994. 
(2) OJ No L94, 7.4.1989. 
if the purchaser-importer fails to fulfil the contract, the Community exporter_may 
export to another destination, but only with the refunds applicable to other third 
countries on the date of the initial application. 
6.3. Investigations 
The Commission can conduct the controls it considers useful, including 
on-the-spot checks(1), or have such checks carried out by the national authorities, 
possibly with the participation of Commission officials(2). It may also ask for 
information from the Member States concerned and carry out inspection visits in 
this connection. 
This Chapter covers a series of investigations in which the Commission 
participated actively. Commission officials conducted several on-the-spot checks, 
in conjunction with the Member States. 
These investigations in 1994 were particularly fruitful. They could have been more 
numerous and the results much more beneficial if the number of officials allocated 
to the EAGGF for this task had been greater. However, thanks to the efforts of a 
small number of officials and to the effective methods used, a significant number 
of investigations were carried out and many cases of fraud covering a substantial 
amount detected. 
6.3.1. New cases 
By way of an example, the following investigations are worth quoting: 
Cereals 
(a) Intervention stocks 
The Commission felt (risk analysis) that the second consecutive reduction 
in the intervention prices for cereals as a result of the reform of the CAP in 
the field of storage continued to pose a high risk of frauds, involving in 
particular selling into intervention before the new marketing year cereals 
harvested at the beginning of 1993/94 or replacing public stocks with 
privately-owned cereals. 
Like last year, it was agreed firstly with all the Member States that suitable 
checks should be conducted by the national authorities on the basis of a 
programme drawn up in conjunction with the Commission. 
(1) Council Regulation (EEC) No 729/70, fcj No L 94, 28.4.1970. 
(2) Council Regulation (EEC) No 595/91, OJ No L 67, 14.3.1992. 
Following an examination of data forwarded, the Commission organized 
inspection visits to France and Germany in June and July 1994 to verify the 
actual existence of intervention stocks. 
It was noted in both Member States that the stocks registered by thé 
intervention agencies were present. In a small number of cases the 
calculation of volumes gave results below the tolerance provided for in the 
Community rules. Verifications of these cases are underway. 
Last year's investigation in France revealed shortcomings in the 
management and control of intervention stocks. This situation continues in 
many cases. Financial corrections are therefore being contemplated. In 
Germany, the results of the investigation have prompted the Commission 
departments to propose improvements to the central system for the updating 
of intervention stock figures. 
In Italy, where on-the-spot inspections in Calabria, Sicily and Puglia in 1993 
revealed major fraud, some attempts were made in 1994 to improve the 
management and control arrangements. Greece also supplemented the 
checks it had commenced with the EAGGF, thereby revealing certain cases 
of fraud. 
(b) Prefinancing 
During this investigation in the cereals sector, verifications were carried out 
to check the administration and control arrangements set up in Germany 
and France for the prefinancing of export refunds. Shortcomings, many of 
which were serious, were found in France in particular. The EAGGF will take 
the necessary steps to improve the situation. 
At the same time, the EAGGF asked the Member States concerned to 
introduce the necessary arrangements to substantially improve the 
management of cereals under customs supervision in the context of the 
prefinancing of refunds. 
Special hill premium and premium for the maintenance of suckler cow herds 
In the light of information received by the EAGGF staff and certain 
anomalies found in dossiers examined by them, an inspection visit was 
carried out in Haute-Corse on 9 to 16 September 1994 concerning the 
application of the rules governing the special hill premium and the premium 
for the maintenance of suckler cow herds. It was also necessary to ascertain 
whether there was a link between these premiums and forest fires. 
70 
The investigation uncovered instances of fraud. The Member Sla,te_ 
concerned must take concrete action against the beneficiaries identified by 
the EAGGF who deliberately committed the most flagrant irregularities, which 
can for the most part be explained by the serious shortcomings in the 
management and control arrangements set up at local level. 
* The inspection revealed serious problems in the management of the 
special hill premium, with the following financial consequences: 
- for 1993, the suspension of advances and payment of aid until the 
individual dossiers have been regularized, 
- for 1994, suspension of advances and payment of aid until the Member 
State concerned has adopted the administrative measures needed to 
ensure proper application of Community rules. 
* In view of the shortcomings found in the administration and control carried 
out by the Member State in connection with the suckler cow premium, the 
EAGGF's staff will apply a financial correction (flat-rate reduction) on the 
1994 expenditure of Special hill premium and premium for the 
maintenance of suckler cow herds. 
For 1995, the payment of premiums is suspended and will remain so until 
the French authorities have set up appropriate management and control 
arrangements. 
With regard to the connection between premiums granted and forest fires, 
it is recommended that the grant of suckler cows be subject to stringent 
conditions regarding protection of the environment. 
Exports of olive oil to third countries 
On the basis of information^ received during an investigation in the Lebanon 
concerning olive oil, it would appear that similar fraud has taken place in other 
undertakings. It was established during an investigation that false declarations were 
made concerning exports of olive oil during 1992 and 1993. Not only was thé 
content of the consignment falsely declared (soya oil fraud) but the quantities were 
also wrongly described. 
The amount granted in respect of these exports totals ECU 3 million, to which must 
be added the consumption aid. 
71 
Exports of raw tobacco- _ _ 
During 1994 several inspection visits were made to Greece(3) and ltaly(1) to 
ascertain (in agreement with the national inspection services) whether tobacco 
exported to Albania and Bulgaria in particular was entitled to the refund and, where 
applicable, to the processing premium. The Commission staff expect to reach a 
conclusion at the end of 1995. 
These inspections are an integral part of the tobacco investigation file opened by 
the EAGGF in 1992. The file goes back as far as 1987. Since the accounts 
clearance for 1989 and before had already been completed before the investigation 
was opened, the Member States were asked to initiate investigations under their 
national laws (Article 6 of Regulation (EEC) No 595/91). With regard to 1990 and 
after, the EAGGF invoked Article 9 of Regulation (EEC) No 729/70 so as to carry 
out its own investigations. However, irrespective of the legal basis invoked, 
pursuant to Article 8 of Regulation (EEC) No 729/70 the Member States remain 
responsible for suppressing any fraud or irregularity they find. 
Taking account of the evidence which the EAGGF already had (which has also 
been communicated to the Member States concerned), certain financial 
consequences were already drawn during the 1990 and 1991 clearance exercises. 
However, these corrections were subject to a reservation pending the final results 
of the national investigations underway. 
So far, the results of these national investigations have been minimal, or even 
non-existent: 
- Italy has indicated that the results of investigations carried out in 
26 undertakings will be communicated shortly. In addition, legal proceedings 
have already been commenced against several persons involved in trafficking 
involving fictitious exports to Bulgaria (in this case, an appeal has been made 
to the Court of Cassation). 
- The situation in Greece is very serious. Greece entrusted the investigation to 
a national committee comprising all the national departments concerned 
(Agriculture, DIDAGEP, EOK, Finance, Customs). 
This Committee was set up on 19 May 1994, more than a year after the 
EAGGF asked Greece to open an investigation. No concrete results have yet 
been achieved. 
72 
These two Member States have been informed that 19 May 1995 is-4he 
deadline by which definitive conclusions must be communicated to the EAGGF. 
Other investigations concerning tobacco were also launched in 1994. The main 
ones concern the export of 66 containers (approx. 1 140 tonnes of tobacco) from 
several Italian exporters which, after staying in the port of Constansa were rejected 
by the Romanian authorities. Examination of their contents revealed waste 
products unsuitable for any economic use. The export refund and the processing 
premium concerned amount to ECU 2.5 million. 
Withdrawal of peaches 
Two visits were made to Greece and Italy regarding withdrawals of peaches and 
nectarines. 
Verifications were carried out to ascertain whether producers' organizations comply 
with the terms of the Council Regulation when withdrawing peaches from the 
market. In Greece it was found that none of these organizations had an 
intervention fund and that the procedures for the approval of producers' 
organizations do not guarantee that those organizations are capable of playing the 
role assigned them by the rules. It was also found that the withdrawal coefficients 
were being incorrectly applied. Clearance of accounts corrections have been 
proposed in the light of these findings. 
In the case of Italy, the inspection report shows that the Italian Ministry of 
Agriculture has not really checked the rules on the intervention fund and the 
marketing rules laid down by the producers' associations. As a result the 
withdrawal coefficients are incorrectly applied and financial corrections might 
result. 
Investigation concerning the quality and Quantity of olive oil in intervention storage 
in Spain 
Just as investigations were held concerning the quality of olive oil stocks in Italy 
(the results can be found in the 23rd Financial Report, on page 76, and the action 
taken as a result is described on page 78 of this Report), during the week from 18 
to 23 April 1994 the EAGGF staff held an investigation concerning the quantity and 
quality of olive oil from the 1992/93 marketing year held in intervention storage in 
Spain. 
102 samples representing 69 367 tonnes of olive oil from 1992/93 were taken from 
the 11 storage centres visited. 
The samples were sent to an Italian laboratory, which carried out all the necessary 
analyses. 
The results show that 38 253 899 kg of olive oil declared as "extra virgin" must be 
down-graded to "virgin" quality exclusively on the basis of the organoleptic test; 
478 950 kg were excluded from intervention for having a trichloroethylene content 
higher than the limit laid down in Regulation (EEC) No 2568/91. 
The results were forwarded to the Member State in November 1994. 
Exports of wine to Croatia 
According to information received, considerable quantities of wine exported from 
Spain to Croatia was diverted to Germany. 
During an inspection visit of the EAGGF staff to Croatia in November 1994 it was 
found that concentrated grape must from Spain had been added to Croatidn wine 
which was subsequently exported to Germany. 
It was also noted that the grape must in question was sent to Croatia under 
temporary import arrangements. The criteria laid down in Article 18 of Regulation 
(EEC) No 3665/87 for the payment of differentiated refunds were therefore not 
complied with. The temporary import arrangements in question area also applied 
to tobacco. 
The Spanish authorities were asked to recover the wrongly paid refunds. In 
addition, there is a general problem regarding export procedures in Spain. The 
other Member States were also informed. 
Thus the temporary import arrangements, whereby goods may be imported at a 
very reduced levy, are open to abuse and the risk of potential fraud is particularly 
high. 
Exports of concentrated grape must —- -
The case in question came to light during the second half of 1993, when the Dutch 
authorities noted that large quantities of concentrated grape must had transited via 
Rotterdam. Investigations revealed that abnormally large quantities of this product 
had been being exported from Spain since November 1991 and serious doubts 
arose as to whether the quantfties shipped actually remained in Sweden. 
The refunds wrongfully received by Spanish undertakings for the part of the 
exports diverted from Sweden to the United States amount tô about 
ECU 18 million. 
During an inspection visit to Sweden in March 1994 the books and other 
supporting documents of three of the main Swedish importers were scrutinized, 
and staff were questioned. 
It was found that all the quantities of the product in question, supposedly imported 
into Sweden for local consumption, had been immediately redispatched to the 
United States and Canada, countries for which no export refunds are paid. 
It is quite clear that the Spanish exporters are still trying to export the product in 
question to the United States and Canada. The Spanish authorities have already 
determined that the fraud involves Ptas 2 925 million (18 ECU million) and the 
investigations have reached their closing stages. The procedure for recovering 
other amounts implicated in this case has not yet been commenced. 
The payment of refunds for Sweden were suspended as soon as the fraud was 
discovered. Traffic continued via Norway, for which refunds were also applied.. As 
a result of this fraudulent practice, it has been decided to completely abolish 
refunds for concentrated grape must. 
Exports of cheese, meat and milk products from Denmark and Germany 
reimported into Greece 
Following requests by the Greek authorities for the verification of a number of T2L 
certificates, the German and Danish authorities discovered these documents to be 
forged. 
After investigations, it was found that these T2L import licences corresponded to 
German and Danish exports to the Lebanon, Jordan and Bulgaria for which 
substantial refunds had been paid. The proofs of arrival were also found to be 
forgeries and the goods had actually entered Greece under forged T2L certificates. 
The notified fraud involves DM 3.4 million and Dkr 15.4 million. Steps have been 
taken to initiate legal action in Greece. Moreover, measures have been taken to 
develop a coordinated action plan to bring these fraudulent practices to an end. 
Exports of beef to Egypt, refusal of certain Quantities 
The Egyptian authorities have rejected certain parts of consignments of beef 
exported from the Community, for which full refunds have been paid. 
The> meat in question comes from the Netherlands, France, Ireland, Germany, Italy 
and Belgium. 
During an investigation on the spot it was found that the quantities involved totalled 
258 118 boxes at a net weight of 6 319.324 tonnes, from 48 different 
consignments between 1991 and September 1993. 
The export operations from which these rejects came have been traced. Some of 
the reasons for the refusals have been discovered (poor health and veterinary 
status, high bacteria counts, etc.). 
Recovery procedures are underway. 
6.3.2. Old cases 
In 1994 there were significant developments as regards the files opened in earlier 
years and presented in the 1993 Financial Report on the EAGGF Guarantee 
Section. 
These files can be classified as follows: 
?''-
(a) Cases which resulted in a financial adjustment under the 1991 accounts 
clearance operation 
- Premium for the abandonment of winegrowing areas 
corrections: Italy: LIT 7 314 669 876 
Greece: DRA 7333 908. 
- Exports of meat to the Lebanon and the United Arab Emirates 
corrections: the Netherlands: HFL 1 091 617 
Germany: DM 997 814. 
- Exports of livestock on the hoof to the Near and Middle East and North 
Africa - the IMEX case: country involved: Germany - correction: 
DM 56 692 508. 
- Livestock exports to Poland claimed to be pure-bred breeding animals 
corrections: Germany: DM 54 275 090 
Netherlands: HFL 550 150. 
- Beef exports to Zimbabwe: country involved: Germany; 
correction: DM 518 181. 
- Exports of beef as food aid. This case was the subject of an 'ad hoc' 
clearance decision: Decision 94/28/EC. The Decision was contested by 
the Member State concerned (Italy) before the European Court of Justice 
(Case 198/94). 
(b) Other files 
- Intervention stocks of durum wheat 
Italy: the irregularities noted in 1993 resulted in a correction to the 
advances paid to the Member State of ECU 62.4 million. A further flat-
rate correction of 10% was applied to overall expenditure in the sector for 
the 1991 financial year and the same correction is proposed for 1992. 
All the cases of irregularities have also been communicated in the 
context of Articles 3 and 5 of Regulation (EEC) No 595/91 and the 
EAGGF is closely monitoring the Member States in their recovery of 
sums from operators. 
France: the cases found during the 1993 EAGGF investigation havet>een 
communicated in the context of Articles 3 and 5 of Regulation (EEC) 
No 595/91 and the Member States have recovered sums from operators. 
Following this investigation, other cases have been discovered by the 
Member State and the sums in question recovered. In all, nine cases 
have been communicated, accounting for a total of ECU 4 150 000, fully 
recovered from the operators. 
Greece: All the cases noted in 1993 have been communicated by the 
Member State, together with other cases it has discovered, in the context 
of Articles 3 and 5 of Regulation (EEC) No 595/91. The checks were 
extended to quality problems and corrections will be made under the 
1993 accounts clearance. 
Durum wheat - prefinancing of refunds: 
since the fraud was discovered, Italy has been unable to rectify the 
financial situation. Only 16% of the sum to be reimbursed has been 
returned to the EAGGF. Taking account of the fact that the damage was 
mainly caused by incorrect application of the refund prefinancing 
arrangements and that there is no hope of the EAGGF being rapidly 
repaid, preparations are being made to include this file in an accounts 
clearance decision to be adopted concerning 1992. 
Olive oil in intervention: 
the results of the analyses carried out on samples taken in Italy show 
that 13 016 tonnes are not eligible for intervention and must therefore be 
excluded. These findings are currently being verified by the Italian 
authorities and a further, definitive analysis will be carried out on the 
samples held by the EAGGF staff. 
False declaration of type and destination in olive oil exports: 
unduly paid refunds amounting to ECU 4 million. In addition, ECU 4.7 
million of olive oil consumption aid must be recovered. Taking account 
of the findings of the EAGGF staff during the physical check on departure 
from Greece (customs and State laboratory), it is planned to include this 
case in a future accounts clearance operation. 
78 
- Exports of beef - use of false documents: 
beef exported from Germany destined for the Lebanon was diverted to 
Turkey. Wrongfully paid refunds amounting to ECU 4 million were 
recovered. 
- Reimport of exported beef into the Community: 
exports of beef to certain third countries although the T1 documents were 
never cleared and the goods in question were placed for consumption on 
the Community market. The Belgian authorities have commenced 
procedures to recover the wrongfully paid refunds, amounting to 
ECU 1.3 million. 
Cotton 
During an investigation carried out in Greece in 1992 by Commission 
officials in collaboration with the Greek authorities, a certain number of 
irregularities were found to have been committed by operators (ginning 
undertakings, intermediaries, producers) and shortcomings were found in 
the Greek control arrangements. 
The Greek authorities had to carry out additional checks to. determine the 
scale of the irregularities. They failed to carry out those checks and 
Greece's failure to cooperate was noted accordingly. 
For these reasons, at the end of 1994 the Commission decided to apply an 
appropriate correction in the context of the clearance of accounts. This 
correction was set at 25% of the aid granted for 1991. 
This figure will be lowered if controls and cooperation are found to have 
improved in 1995. 
In this context, by common agreement a joint working party of the 
Commission and the Greek authorities has been set up with a view to 
improving the Greek inspection arrangements. The working party met in 
1994. Regular meetings will be held each quarter and will be followed by 
visits to the production zones to evaluate the progress made. A report will 
be drawn up at the end of 1995. 
79 
6.4. Cases of fraud and irregularities reported _ _ 
Fraud and irregularities detected by the Member States are reported quarterly to 
the Commission under Articles 3 and 5 of Regulation (EEC) No 595/91. Details of 
cases reported in 1994 broken down by sector are given in Annex 21. 
Annex 22 shows the trend of Member States' reports of cases of fraud and 
irregularities established up to and including 1994 and the situation regarding the 
recovery of amounts unduly paid. 
For 1994 the breakdown by Member State of the number of cases of irregularities 
amounting to ECU 4 000 or more and the financial implications for EAGGF 
Guarantee Section funds was as follows: 
Table 12 
R. (EEC) No 595/91 
Member 
State 
Number of 
cases 
Amounts in 
ECU 
million 
ECU 
million 
recovered B 
42 
7,2 
0,3 DK 
92 
3,1 
0,8 DE 
226 
33,7 
3,3 EL 
46 
2,5 
0,0 ES 
144 
72,9 
0,5 FR 
62 
5,9 
0,7 IRL 
15 
0,5 
0,2 IT 
466 
266,9 
68,1 NL 
186 
6,5 
3,0 PO 
103 
6,2 
0,0 UK 
228 
11,4 
2,2 TOTAL 
1.610 
416,8 
79,1. 
In ECU million at the most recent rate available. 
It will be noted that: 
- the cases reported by the Member States under Regulation 595/91 also include 
the many cases uncovered by the EAGGF staff during their investigations; 
- the Member States are still very reluctant to report the cases of fraud found by 
their inspectors and are late in reporting them (which completely neutralizes 
any motivation the other might have to prevent fraud). 
For the four quarters of 1994, 1 610 cases totalling ECU 416.8 million were 
reported. This represents an increase on 1993, of 24% in the number of cases (up 
from 1 298) and 70% in the amount involved (previously ECU 248.3 million). A 
comparison between 1994 and 1992 (1 030 cases amounting to ECU 118 million) 
shows an increase of 56% in the number of cases and 254% in the amount 
involved. 
80 
This considerable increase in the number of cases reported has only been 
achieved thanks to the work of the Member State and the on-the-spot inquiries and 
audits carried out by unit G.4 of the EAGGF. 
The major sectors in terms of the number of cases found and the size of the sums 
involved are: 
- Cereals 
For the second year running, this was the sector where the best results were 
achieved: 201 cases totalling ECU 221.9 million (ECU 75.6 million more than 
the previous year). Italy reported the most serious cases: 22 cases involving 
ECU 115.7 million, followed by Spain, with 10 cases involving ECU 42.7 million 
and France with 59 cases involving 10 million. Portugal reported 53 cases but 
the sums involved were minimal. 
- Beef and veal 
Another high-risk sector: 135 cases were reported, involving ECU 65.2 million 
(ECU 44.2 million up on the previous year). The major cases were reported by 
Italy, with 7 cases involving ECU 39.2 million and Germany with 31 cases 
involving ECU 17 million. 
- Oils and fats 
208 cases were reported, involving ECU 62.2 million. The major cases were 
reported by Italy, with 143 cases involving ECU 60.7 million. 
- Significant results were obtained thanks to the integrated administration and 
control system, although the system has only recently become operational. 
Under these arrangements 241 cases were reported involving ECU 3.3 million. 
6.5. Recovery of amounts unduly paid 
The situation regarding the recovery of amounts unduly paid in the agricultural 
sector continued to improve in 1994. ECU 79.1 million were recovered, i.e. 22% 
of the amounts involved. 
The best results were achieved by Italy with the recovery of ECU 68.1, Germany, 
with ECU 3.3 million, and the United Kingdom, with ECU 2.2 miiiion. 
81 
Of the 9 787 cases of irregularities entered in the "lrene-3" data base, 6 310 cases 
had been completed at the end of 1994, i.e. 64% of all cases. 1 100 more cases 
were completed than during the previous year. These also included cases reported 
during earlier years. In particular, of the 1 610 cases reported in 1994, 554 were 
completed (34% of the total). 
To have a better idea of the efforts made during recent years to improve the 
recovery rate, the totals at the end of each of the last four years must be 
compared. 
All regularities reported by Amouts recovered Percentage 
the Member States since recovered 
reporting began 
end 1991 ECU 762,3 million ECU 80,1 million 10,5 .•' 
end 1992 ECU 914,7 million ECU 94,5 million 10,3 
end 1993 ECU 1.124,3 million ECU 158,1 million 14,1 
end 1994 ECU 1.458,1 million ECU 342,2 million 22,1 
The recovery rate more than doubled between 1991 and 1994. This has been 
achieved through thé efforts of the EAGGF's staff to assist and motivate Member 
States to recover sums (particularly during discussions in the Irregularities 
Committee) and, above all, following the substantial corrections made in the 
context of the clearance of accounts. In the latter case, losses are attributed to the 
negligence of the Member State which allowed the irregularity to happen or slowed 
down the recovery procedure. 
The fact that the recovery rate is not greater can be explained by: 
- the size of the sums in question (a|l possible means are used by the 
defrauders with such sums at stake); 
- the slowness of legal proceedings in the different Member States. 
82 
6.6. EAGGF Irregularities and Mutual Assistance Group meetings 
These meetings are held pursuant to Article 8 of Regulation (EEC) No 595/91, 
under the chairmanship of an EAGGF representative. They bring together 
Commission officials and Member States' representatives responsible for control 
and investigations. Three plenary meetings were held in 1994 at which procedures 
for the notification of irregularities were discussed together with many alleged or 
established irregularity cases, and the action to be taken in each case was 
considered. 
At meetings of the«Group: 
- major cases of fraud can be discussed with the Member States and 
discussions held on experience gained in various sectors; 
- an exchange of views can take place on the application of the Community rules 
and Member States' authorities can be alerted to new methods and techniques 
(risk analysis, remote sensing, etc.); 
- all fraud cases reported can be discussed and assessed with a view to the risk 
analysis to be completed by the individual Member States. 
6.7. Specific control arrangements 
6.7.1. Control agencies for olive oil 
Pursuant to Council Regulation (EEC) No 2262/84(1) and Commission Regulation 
(EEC) No 27/85(2), control agencies for olive oil were set up in the main producer 
Member States: Italy, Greece, Spain and Portugal (see 18th Financial Report on 
the EAGGF, pp. 53, 54). 
The main changes to the operation of the agencies in 1994 arise from the changes 
to the support policy in this sector. Consumption aid has been cut drastically and 
production aid strengthened, with strengthened checks on the latter necessary as 
a result. 
83 
(1) OJ No L 208, 3.8.1984. 
(2) OJ No L4, 5.1.1985. 
The need to reinforce checks on production aid was first communicated tqjhe 
agencies at the time of the comments on the 1994/95 activity programme. It 
includes strengthening the verification of the destination of the oil produced as 
proof of the existence of the quantities declared in the aid application. 
These changes will increase the effectiveness of the crossed checks, which have 
in recent years been confirmed as the most effective. 
The four agencies carried out their control tasks during the 1993/94 marketing year 
in accordance with the forecasts in the activity programmes and the forward 
estimates approved by the Member States' authorities and the Commission. 
In Italy, during the 1993/94 marketing year the agency checked 1 591 producers, 
including 112 field checks, 838 mills, 14 producers' associations and the 
637 packaging undertakings. 
As a result of these checks the agency has proposed the withdrawal of approval 
from 60 mills, six producers' associations and 43 packaging undertakings. The aid 
applications of 26 producers have been contested. 
Most of the cases have been notified to the judicial authority and/or other control 
authorities. 
In Greece, during the 1993/94 marketing year, the agency carried out 709 checks 
on the 2 766 mills in operation and proposed 14 withdrawals of approval and 
33 fines. The checks on associations did not give rise to any proposals for 
penalties. 2 411 producers were checked. The 919 checks on 235 packaging 
undertakings resulted in the quantities declared being challenged in 164 cases. 
In Portugal, for the 1993/94 marketing year, the agency carried out checks on 856 
producers, 396 of whom were found wanting. The number of approved mills rose 
to 1 650, of which the agency inspected 352 and proposed 66 withdrawals of 
approval. The agency checked 8 of the 29 existing producers' associations. 
The 56 inspections carried out at packaging plants which had submitted aid 
applications found no shortcomings. With regard to quality, three cases of 
infringement were noted by the national authorities. 
84 
In Spain, for the 1993/94 marketing year the agency checked 1 080 mills, Jwo 
unions and 40 producers' organizations, 1 163 producers and 465 packaging 
plants. It proposed withdrawal of approval from seven producers' organizations, 
62 mills and 45 packaging plants. 
6.7.2. Tobacco control agencies 
Regulation (EEC) No 85/93 provided for the creation in Italy and Greece, by 
30 April 1993, of two autonomous control agencies in the tobacco sector, to be 
part-financed by the European Union and the two Member States in question, 
which produce most of the Community's tobacco. 
In Greece, creation of the agency was delayed because of discussions regarding 
its statutes. The Greek authorities finally forwarded a draft plan to the Commission 
in December 1994. The statutes, together with the internal regulations of the 
agency, are being studied by the Commission's staff. 
The Italian agency has neither yet been set up, despite repeated requests by the 
EAGGF. Adoption of its statutes would appear to have been impeded by the 
reform of the body responsible for paying Community agricultural aids (AIMA), 
which is currently bogged down in the Italian Parliament. The EAGGF staff are still 
trying to push the matter forward so that the Italian agency can be set up as soon 
as possible. 
6.7.3. Community control body in the wine sector 
The activities of the Commission's body of specific officials for the wine sector 
in 1994 were sharply down on previous years because of the drastic reduction in 
the number of officials, of whom there are now only two. 
Their activities mainly centred on two themes: the introduction of the rules on the 
documents accompanying consignments of wine products and the vineyard 
registers on the one hand and the assessment of methods for forecasting wine 
yields of the other. 
85 
Following the entry, into force of Council Directive 92/12/EEC on the general 
arrangements for products subject to excise duty and on the holding, 
movement and monitoring of such products and the Regulations concerning the 
accompanying administrative document for the movement under 
duty-suspension arrangements, on the one hand, and the simplified 
accompanying document for the intra-Community movement of products 
subject to excise duty which have been released for consumption in the 
Member State of dispatch, on the other, as well as Regulation (EEC) 
No 2238/93 on the accompanying documents for the carriage of wine products 
and the relevant records to be kept, the officials of the control body visited 
Italy, Spain and Portugal to find out how these Regulations had been 
introduced and whether operators had any difficulties in complying with them. 
The other producer Member States will also be visited in 1995. After which 
general conclusions on the all-round application of the Regulations will be 
drawn. 
The reform of the market organization for wine, which is currently being 
discussed by the Council, lays great emphasis on controlling yields. Reducing 
yields per hectare is one of the methods provided for to this end, with 
compensation for loss of earnings caused by lower production (section A of 
future regional wine-growing adjustment programmes). Three inspection visits 
were organized to Beaujolais (France), Dao (Portugal) and Peidmont (Italy) to 
assess on the spot a method for estimating the yield of individual parcels 
several weeks before the harvest. 
The main conclusion of the investigation was that a financial assessment of the 
loss of income caused by a voluntary reduction in yields poses control 
problems. 
The officials of the control body also verified the application of the aid for the 
utilization of rectified concentrated grape must in Italy (Emilia-Romagna) and 
the permanent abandonment of vineyards in Greece (Viotia). These checks 
revealed no serious infringements. 
Lastly, the control body was involved in the search for solutions in certain 
cases where producer Member States could not reach an agreement, 
particularly by organizing bilateral contacts, chiefly on matters of conformity of 
wine following analyses showing unusual levels of certain chemical 
components. 
86 
6.7.4. Community control body in the fruit and vegetables sector 
The activities of the Community control body in the fruit and vegetable sector were 
also cut back as a result of the small number of officials (two in total) assigned to 
it. 
During the year the checks were targeted at the application of Commission 
Regulation (EEC) No 2251/92 on quality inspection of fresh fruit and vegetables. 
The Member States visited had mostly taken the necessary measures to comply 
with the above-mentioned Regulation. However, certain provisions (particularly 
exemption from checks) are applied using criteria which vary from country to 
country and the Regulation is sometimes interpreted very freely (general 
exemption for all operators). 
Since this is the beginning of the application of the new arrangements, these 
differences in interpretation should be corrected immediately. 
The inspection visits showed that the Community rules on compliance with 
standards are applied differently in the Member States and that shortcomings are 
to be found in most of the Member States of the Union. 
Thus, there were found to be inadequate checks on the domestic market in 
Greece, there is a growing tendency to overclass products in France and, in 
Denmark, the level of compliance with standards in the wholesale market in 
Copenhagen, and even the retail market, is far from satisfactory. In the former 
DDR, a market seems to be growing up for second-rate produce which do not 
even satisfy the minimum requirements. 
It is planned to visit it all the Member States by the end of 1995 and to draw up 
a report on the application of Regulation (EEC) No 2251/92 on quality inspection 
of fresh fruit and vegetables. 
6.8. Remote sensing 
The mechanism for checks by remote sensing developed gradually since 1990 by 
a specific small team of EAGGF services is common to all participating Member 
States and makes use of outside contractors. The tasks are shared between the 
national authorities, the contractor and the Commission. The main stages can be 
summarized as follows: 
87 
- selection of control, areas, selection and administrative processing of files 
lodged in those areas, transfer of files to the contractor; ~"~ T 
- acquisition of satellite images or aerial photographs for those areas; 
- collection of the necessary topographical documents and digitization of the 
boundaries of the declared parcels; 
- acquisition of field data (reference parcels) 
- processing of images and/or photos, automatic classification and/or photo-
interpretation of parcels on images or photos; 
- classification of files, delivery of results and field documents; 
- on-the-spot checks of part of the files and decisions regarding eligibility. 
The purpose of photo-interpretation is to filter declarations with a view to reducing 
the number, duration and cost of on-the-spot checks. Contractors are involved only 
in the activities relating to photo-interpretation. The processing of files upstream 
and downstream in the process is done by the national authorities. The 
mechanism is therefore normally invisible to the farmers, because no third parties 
are involved in their relations with the authorities. The calculation of penalties, 
fines or financial consequences for the farmer is never entrusted to contractors. 
For the 1994 checks the Commission issued an invitation to tender and published 
common general conditions in agreement with the Member States in 
November 1993. All Member States took part with some variations, except 
Luxembourg. Although the contracts are now signed by the Member States 
pursuant to Regulation (EC) No 165/94, the checks were financed by the EAGGF 
up to a maximum of ECU 15 million (including images). From 1995, pursuant to 
the same Regulation, the Member State will have to finance half of the 
expenditure. 
In order to ensure the adequate distribution of the checks throughout the area 
concerned, 56 sites in all were identified in 1994 (as against 44 in 1993 and 27 
in 1992). The number of declarations and the figures for the checks carried out by 
remote sensing are shown in the table below. At least 5% of the files lodged must 
be checked, and 54% of that minimum have already been covered by remote-
sensing (as against 29% in 1993). 
88 
Table 13 
Number of files 
Member State 
B 
DK 
DE 
GR 
ES 
FR 
IRL 
IT 
LUX 
NL 
PO 
U.K. 
TOTAL Declared as arable 
crops 
45.207 
69.376 
374.873 
299.627 
413.123 
508.909 
15.778 
667.648 
•2.055 
49.045 
75.461 
61.867 
2.582.969 Checked by 
satellite 
2.037 
2.977 
390 
7.495 
11.962 
1.672 
1.016 
9.382 
0 
3.025 
0 
2.259 
42.215 Reference periods 
checked 
584 
822 
265 
342 
1.893 
(3.906) By areal 
photographs 
789 
2.376 
24431 
27.596 Areas in 1994 
(Satellite) 
3 
4 
7 
7 
9 
3 
2 
10 
0 
5 
0 
6 
56 
In 1994 three Member States (Germany, Spain and Italy) also carried out some 
checks using aerial photography. This is a simplified method whereby the area of 
declared parcels can be determined, but land utilization often has to be checked 
on the spot. 
The rules also call for "historical" checks over reference periods, carried out too 
by remote sensing in some Member States. A large number of selected files were 
checked in this way in the United Kingdom against archive images from 1986 
to 1991. More restricted tests were carried out in Denmark, Ireland and the 
Netherlands. 
A sum of approximately ECU 1.5 million (out of the ECU 15 million planned) has 
been earmarked by the Commission for the purchase of satellite images. A 
contract has been signed directly with LANDSAT and SPOT (suppliers of images). 
The images are lent to the contractors and recovered on completion of the 
contract. 
89 
In addition, there are two advantages to the Commission's purchase: the cost is_ 
lower because of the number of images bought and the images can be reused by 
other Commission departments (Joint Research Centre, etc.). 
In 1994, the second year of application of the integrated administration and control 
system, there was found to be a general improvement in the quality of the 
declarations submitted by farmers, as well as in the quality of the photo-
interpretation work done. 
The 1994 results were presented at a meeting attended by representatives of all 
the Member States on 6 and 7 December 1994. The average percentage of files 
approved by photo-interpretation is around 58% with 28% refused and 14% 
doubtful. The proportion of refusals and doubtfuls seems rather high, but this is 
because if a single "group of crops" exceeds a fixed tolerance threshold the photo-
interpreter must refuse the file. A subsequent examination of the same figures by 
parcel places them at 82%, 9% and 9% respectively. This means that only 18% 
of parcels did not succeed in being photo-interpreted and had to be checked on 
the spot. 
The average cost of checks in the Community was ECU 307 per declaration in 
1992 and ECU 249 in 1993. In 1994 it fell to ECU 201 per file, i.e. ECU 24 per 
parcel or ECU 6/ha, including images. The cost of buying the images is around 
ECU 25 per file. The average cost of equivalent checks on the ground has been 
put by the Member States at between ECU 160 and ECU 600 per holding. 
The three new Member State participated in the assessment of the 1994 results 
and have already prepared to participate in the 1995 checks. 
90 
Title IV 
CLEARANCE OF ACCOUNTS 
INTRODUCTION 
Under Article 5 of Council Regulation (EEC) No 729/70, the Commission is 
required to clear the annual accounts submitted by the Member States relating to 
payments from the Guarantee Section of the EAGGF. In addition to the correction 
of accounting errors (unfortunately still too frequent), the clearance of accounts 
has the purpose of checking that only the expenditure carried out in accordance 
with Community rules is reimbursed. 
An annual work programme, which is designed on the basis of certain criteria (e.g. 
risk analysis), makes it possible to direct controls towards the most significant 
measures in financial terms and those which present the greatest risks of 
irregularities, while ensuring a degree of equal treatment between the Member 
States. 
During 1994, the Clearance of Accounts Unit concentrated its main efforts in three 
fields: 
- the preparation and approval of the decision clearing the accounts for the 1991 
budget year; 
- the finalization of inspection visits and conclusion of the dialogues with Member 
States on the results of these visits in connection with the clearance exercise 
for the 1992 budget year; 
- carrying out inspection visits relating to the clearance of accounts for the 1993 
budget year. 
The reform of the clearance of accounts has lead to amendments to Council 
Regulation (EEC) No 729/70 on the financing of the common agricultural policy as 
well as Commission Regulation (EEC) No 1723/72 on making up accounts for the 
European Agricultural Guidance and Guarantee Fund, Guarantee Section 
(see 7.4.). 
In addition, changes were made to Council Regulation (EEC) No 4045/89 on 
scrutiny by Member States of transactions forming part of the system of financing 
by the Guarantee Section of the European Agricultural Guidance and Guarantee 
Fund. The changes introduced are designed to provide better targeting of 
inspections and in particular an enhancement of risk-analysis techniques 
(see 7.5.). 
91 
7.1. Reform of the clearance of accounts procedure 
7.1.1. In March 1993 the Commission adopted guidelines for this reform, which aim at 
establishing a better bilateral dialogue, strengthening legal and financial security 
and dissociating purely accounting-type clearance from decisions resulting from 
scrutinizing the conformity of checking procedures. In addition, a new constructive 
spirit is to stress prevention rather than penalization. 
In July 1994 a conciliation body was set up by the Commission to guarantee a 
better dialogue (see 7.1.5.). 
7.1.2. An amendment to the basic Regulation (729/70) and the Financial Regulation, 
designed to put the other elements of the reform in place, was adopted by the 
Council on 22 May 1995(1) after having been the subject of numerous discussions 
during 1994 within the Council of Ministers and the Parliament. The Court of 
Auditors also gave its opinion on 22 December 1994. The European Parliament 
gave its opinion on 17 March 1995. 
7.1.3. The essential elements contained in the Commission proposal, and which were the 
subject of discussions within the Council of Ministers, are as follows: 
- the criteria for refusal of financing on the part of the Commission; 
- the period for which a refusal of financing would be valid; 
- cases of obvious abuse; 
- the coordinating body within each Member State; 
- the clearance procedures of the intervention agencies in each Member State; 
- the date of application of modifications; 
- the definition of 'paying agency'; 
- certification of the accounting procedures of each intervention agency and/or 
paying agency by an external body; 
- negative expenditure; 
- interest on sums due; 
- the protection of the data transmitted by the Member States to the 
Commission. 
(1) Council Regulation (EC) 1207/95 OJ L 125, 8.6.95. 
92 
7.1.4. In addition, the opinion of the EAGGF Committee was requested on 1 June 1995, 
on the Commission Regulation on new making up accounts for the European 
Agricultural Guidance and Guarantee Fund, Guarantee Section (1723/72) in order 
to finalize matters as quickly as possible following the adoption of the Regulation 
amending Regulation (EEC) No 729/70. 
7.1.5. Creation of a conciliation procedure within the framework of reform of the 
clearance of the EAGGF Guarantee Section's accounts 
A detailed but nevertheless essential aspect of the reform of the clearance of 
accounts as proposed by the Belle Group was the creation of a conciliation 
procedure, under which the Commission and the Member States would try to 
reconcile their respective positions concerning the action to be taken on the 
observations made by the Commission when checking the conformity of measures 
financed by the EAGGF Guarantee Section. 
Since the current provisions of Council Regulation (EEC) No 729/70 and those of 
Commission Regulation (EEC) No 1723/72 on the clearance of accounts do not 
exclude the possibility of the Commission's setting up such a conciliation 
mechanism, the Commission has - by Decision 94/442/EC of 1 July 1994 - already 
implemented this aspect of the reform of the clearance procedure without waiting 
for the adoption by the Council of the proposed amendments to Regulation (EEC) 
No 729/70, so that the principles of the reform could.begin to apply from the 
clearance exercise for budget year 1992. 
With regard to the terms of reference of the conciliation body, it is envisaged that 
it can be approached before consultation of the EAGGF Committee on the matter 
by any Member State to which, following checks in accordance with Article 9 of 
Regulation (EEC) No 729/70 and after bilateral discussion of the results, the 
Commission has communicated formally the conclusion that it intends to make a 
financial correction covering an amount which exceeds ECU 0.5 million or which 
accounts for more than 25% of the total annual expenditure of the Member State 
under the budget heading in question, or where questions of principle are involved. 
The Member State has a thirty-day deadline to refer the matter to the conciliation 
body, counting from the receipt of the report from the Commission staff informing 
it of their conclusions, by making an argued request for conciliation. 
Non-referral to the conciliation body does not affect the Member State's rights with 
regard to the subsequent clearance exercise or recourse to the Court of Justice. 
93 
The conciliation body is to work as rapidly and informally as possible, while giving, 
equal hearing to the Commission and the national authorities concerned and 
communicating to them, at the end of its examination, a report on the results of the 
reconciliation process accompanied by any observations that the body considers 
useful if disagreement persists in whole or in part. 
If within four months of receiving a request the conciliation body has not reached 
a final conclusion, the reconciliation process is regarded as having failed. 
The report drawn up by the conciliation body within the time-limit referred to above 
is to be transmitted to the Member State concerned, to the other Member States 
through the EAGGF Committee, and to the Commission when preparing its 
proposal for the corresponding clearance decision. 
The opinion expressed by the conciliation body may not bind the Commission with 
regard to its own final decision, since it has exclusive competence in this field. 
With regard to the practical operation of the conciliation body, it is worth noting 
thai, after consulting the EAGGF Committee, the Commission decided to appoint 
as its members five independent and highly qualified persons who are nationals 
of different Member States and give every assurance of being properly 
independent, as well as six alternate members fulfilling the same criteria. 
Several Member States have already referred requests for conciliation to the body 
on proposals of corrections of the clearance exercise for budget year 1992. 
7.2. Control of EAGGF Guarantee Section expenditure and the accounts 
clearance procedure for the 1991 financial year 
7.2.1. For the clearance of budget year 1991 (ending on 15 October 1991), controls 
commenced in April 1992 (after receipt of the annual statements) and were 
essentially completed in March 1993. Certain important files required several 
detailed controls, like milk quotas and expenditure connected with the accession 
of the new Lander; these controls were not completed until the first quarter of 
1994. 
This clearance exercise will be the last not to be affected by the reform of the 
clearance procedure. As from the clearance exercise for budget year 1992, some 
of the guidelines of the reform (e.g.request the conciliation body) were 
implemented. A large share of the Unit's human resources are involved in 
preventive investigations. The conclusions of these investigations can be brought 
by the Member State before the conciliation body set up on 1 July 1994. 
94 
Clearance checks on the 1991 accounts required 1 168 man/days of visits in the 
Member States, i.e. an average of almost 100 man/days per Member State. To 
this total must be added the work done by the external auditors who assessed the 
controls and examined the accounts of 12 of the largest paying agencies. By 
means of financial audits,practised by EAGGF for a number of years, it is possible 
to have some degree of certainty regarding the accounts accuracy of overall 
declared expenditure. 
7.2.2. The accounts clearance for budget year 1991 covers declared expenditure totalling 
ECU 31 360 million. 
The total of unrecognized expenditure for that year was ECU 1 518 million. An 
amount never attained before. 
7.2.3. As in previous clearance operations, the EAGGF worked in close cooperation, 
during the various stages of the procedure, with the Legal- Service and the 
Directorate-General for Financial Control. The latter took part in several inspection 
visits. 
The financial corrections were based on the Commission Decision of 
20 December 1985 on the criteria of correction to be applied and concern cases 
of failure to observe Community law, the granting of illegal aids by the Member 
States and infringements. The financial consequences for 1991 are set out in detail 
in Annex 23 to this report. 
The final results of controls relating to the clearance of accounts can be found in 
summary report VI/320/94 of 21 December 1994. 
In addition, Commission Decision 94/871/EC on the clearance of accounts for 1991 
of the EAGGF Guarantee Section was published in Official Journal No L 352 of 31 
December 1994. 
The budgetary consequences of this decision will be booked to the 1995 budget. 
7.2.4. The salient points of the aforementioned decision are as follows: 
Milk products 
The lion's share of the financial corrections (ECU 1 175.3 million) concerns the 
dairy sector, as a result of the failure of certain Member States to comply with the 
milk quotas, the late collection of the levies by others, and the failure of two 
Member States to comply with the conditions of a programme for the restructuring 
of milk production. 
As regards clearance of accounts regarding milk quotas, on 21 October 1994 the 
Council and the Commission adopted joint conclusions providing for: 
95 
the increase in the quotas previously decided by the Council from 1993/94 to 
be applied retroactively to 1991/92 and 1992/93; 
the Commission to revise the clearance of accounts decisions for 1989 and 
1990 to base the financial corrections on the quotas allocated at the time and 
not on the retroactive application of the increase in quotas decided by the 
Commission initially for 1988/89 and 1989/90. The clearance of accounts 
decision for 1991 to be taken on the same basis; 
the withdrawal of appeals to the Court of Justice for the 1989 and 1990 
clearance decisions; 
the payment in four equal annual instalments (from 1995 to 1998) of the 
charge resulting, for the three Member States in question, from 
non-retroactivity of the quota increase for 1989 and 1991; 
the possibility of a variation of + 5% in the amounts of the corrections to be 
collected in national currency. 
Export refunds 
The corrections in this sector amounted to ECU 89.3 million, for the following 
reasons: 
the incorrect use of refund rates; 
ante-dated advance-fixing certificates; 
incorrect classification of exported products and non-recovery of amounts 
following irregularities noted; 
inconclusive destination certificates. 
Olive oil 
The olive oil sector continues to pose problems. The battery of control provisions 
was still being set up. Only one Member State implemented the olive oil register 
and the computer file of applicants for production aid. 
In Italy, many of the irregularities discovered were not followed by recovery of aid, 
either because the security, limited in the time, had expired, or because the 
recipients' cases are still before the national courts. In addition, production aid paid 
long after the legal deadlines was the subject of a correction with a negative 
reserve so that it can be cancelled if Italy provides evidence supporting the 
eligibility of the late payments. 
96 
Almost no checks other than administrative controls were carried out on production 
aid in Greece. 
The amount recovered in this sector totalled ECU 90 million. 
Cotton 
The 1991/92 cotton harvest greatly exceeded the estimates initially presented by 
Greece. In the absence of explanations from the Greek authorities, a special 
investigation covering budget years 1991 and 1992 was undertaken in cooperation 
with the national authorities. 
This investigation revealed a whole series of gaps and inaccuracies which 
inevitably had effects on Community finance. First of all, DYDAGEP did not check 
the various aid applications submitted by the Cotton Board. It was then found that 
cotton deliveries to ginning plants in one of the main production regions were 
made almost exclusively by intermediaries and that numerous delivery declarations 
had consequently been falsified. 
A comparison of quantities of cotton delivered for ginning and acreages revealed, 
in several files, extravagant yields without this leading to investigations by the 
competent authorities. 
The areas declared as sown to cotton are almost never checked, so there are 
doubts as to whether the financial advantages granted to small producers are 
justified. 
Lastly, existing methods for determining moisture content and impurities in cotton, 
with a view to calculating aid, are not accurate enough to guarantee the necessary 
reliability. 
The Greek authorities have therefore been asked to carry out an inquiry under 
Article 6 of Regulation (EEC) No 595/91 in order to detect frauds in this sector. 
The correspondence from the Greek authorities to the EAGGF on the inquiry has 
not provided the precise information which the EAGGF has been asking for since 
February 1993. Indeed, the Greek authorities have communicated neither the final 
conclusions of the inquiry nor an exact assessment of the financial impact of the 
irregularities found, as required by the inquiry procedures laid down in 
Regulation 595/91. In addition, the information provided does not make it possible 
to assess whether real improvements have been made to the Greek control 
arrangements. 
97 
The EAGGF considers that, in addition to the shortcomings in applying the rules 
governing checks on the eligibility of cotton production aid, Greece failed to comply 
with its obligations under Article 8 of Regulation (EEC) No 729/70 according to 
which the Member States must take the necessary steps to prevent and penalize 
irregularities. 
Accordingly, a financial correction of 25% of expenditure was decided, i.e. 
ECU 60.7 million. A correction of this order is provided for in guidelines on flat-rate 
correction rates set out in the document VI/216/93, which specifies that it is 
possible to refuse all the expenditure and that in such cases a higher correction 
rate (than 10%) can be deemed suitable in exceptional circumstances. 
When the Greek Authorities were informed of this correction amounting to 25% of 
expenditure (plus the threat not to recognize any cotton expenditure at all 1992), 
on 21 November 1994, they set up with the Commission a working party whose 
task is to ensure the application of substantially strengthened inspection 
procedures. The financial correction can therefore be reduced, in a later clearance 
decision, to 10% if these strengthened controls are actually implemented before 
31 December 1995. If these shortcomings and the absence of collaboration 
continue, the correction will be changed to 100% during the clearance of accounts 
of the next'financial year. 
Public storage 
Large corrections are proposed owing to inadequate controls on the public storage 
of cereals (in Italy: ECU 24.7 million). 
With regard to beef and veal, two Member States accepted multiple tenders from 
closely associated operators circumventing the provisions restricting tenders to 
only one per operator. The Member States (Denmark, Ireland) argue that they 
cannot refuse multiple tenders as long as each tenderer is legally separate and 
different, but they never tried to do so, even in the most obvious cases. Since this 
state of affairs is not limited to these two countries, it was decided to disjoin the 
expenditure concerned until the clearance of the 1992 accounts pending the 
outcome of an investigation in all the Member States, thereby ensuring equal 
treatment. 
The corrections concerning missing cereals stocks in 1993 in Italy and in Greece, 
and those concerning beef and veal taken into intervention in 1992-93 for Ireland, 
Italy, the United Kingdom and France will be the subject of later decisions. 
98 
Livestock premiums 
Member States have great difficulty in ensuring a satisfactory level of checks on 
livestock premiums to detect or prevent frauds and irregularities. Corrections, often 
covering a region rather than an entire Member State, were decided for Germany 
(ECU 1.6 million), Spain (ECU 1.3 million), Ireland (ECU 0.8 million), and Italy 
(ECU 40.9 million). 
Wine 
this clearance exercise included the financial consequences of inaccurate 
production estimates made by the Member States, which resulted in the 
Commission fixing an insufficient quantity of wine for distillation (France 
ECU 5.9 million; Greece ECU 0.5 million; Spain ECU 4.1 million; Italy 
.ECU 4.3 million). As the Member States contested the causal link between the 
communicated forecasts and an increase in expenditure, the EAGGF is studying 
the files in greater detail and therefore has proposed to isolate the expenditure 
concerned, the file being re-examined for 1992 clearance. 
Tobacco 
The accounts clearance includes the refusal to finance tobacco exported irregularly 
from Greece and Italy to Albania and Bulgaria (100% of expenditure: Greece 
ECU 12.8 million; Italy ECU 6.4 million), with reservations making it possible to 
reduce the corrections in the light of the results of the current investigations. 
Moreover, these two countries did not immediately pass on to recipients the 
reductions in the tobacco premiums required by the rules following the overrun of 
the MGQs (corrections: Greece ECU 17.9 million; Italy ECU 16.7 million). 
Dried fodder 
The aid for the production of dried fodder is initially intended to finance the drying 
costs. The EAGGF initially denied that there was any legal basis on which Member 
States could grant aid for the drying of grasses. Such aid can amount to 50% of 
the total aid granted under this measure. But since the Commission departments 
have now accepted, at Management Committee level, the payment of aid for the 
drying of grasses provided that the minimum protein content is complied with, and 
since the legal provisions are not sufficiently clear, the EAGGF has accepted that 
a refusal of financing would be unfair. A major review of the legal framework has 
accordingly been proposed in the context of the 1994/95 price proposals. 
99 
Accounting errors 
The Member States continue to make many substantial accounting errors in their 
declarations. In 1991 these amounted to ECU 8.6 million net. The most frequent 
errors concern the declaration of corrections to storage costs indicated by the 
EAGGF after the end of the financial year. If the reform of the clearance of 
accounts is adopted, Member States will have to certify the accounts of their 
disbursing agencies, which, hopefully, will put an end to accounting practices 
which are all too often approximate. 
Amounts corrected with reservations and separated out 
Corrections with reservations requiring additional information or further 
investigations have been made regarding cereal levies in France, aid for olive oil 
in Italy, cotton in Greece, tobacco premiums and export refunds in Italy, and export 
refund irregularities not recovered by Germany. The reservations concerning dairy 
levies in Spain in 1989 have been withdrawn. 
Some of the expenditure on public storage of beef and veal in Denmark and 
Ireland has been separated out pending the results of investigations underway in 
all the Member States. The same applies to some of the expenditure in the wine 
sector (see above). 
Financial conseguences of judgements of the Court of Justice 
in addition to the above-mentioned case concerning cereal levies, the Court of 
Justice has handed down three judgements since the summary report for 1990, 
within the framework of appeals by the Member States against clearance 
decisions. In these three cases, the Court rejected the appeals, except with regard 
to a sum of DM 24 365. 
7.2.5. "Ad-hoc" clearance of accounts 
On 29 April 1994, the Commission adopted an ad-hoc clearance decision 
(94/281/CE) concerning the expenditure declared by Italy for the 1991 financial 
year pertaining to the free supply of agricultural products to the republics of the 
former Soviet Union in accordance with Regulation (EEC) No 598/91. 
At the time of distribution in the recipient Republics, part of the tinned beef 
produced in Italy from frozen meat bought in by the German intervention agency 
. was found to be unsuitable for human consumption. 
100 
After analysis of the samples taken in agreement with the Italian authorities and 
the producing firm, it was found that the meat produced could not be used owing 
to inadequate sterilization. Moreover, it was found that the Italian intervention 
agency had failed to provide the permanent control required by the Community 
rules, that it had paid for the manufacture of the tinned meat and released the 
wrong securities. 
Since there was an urgent need, because of the food shortage and for reasons of 
Community prestige, to replace the damaged goods already transported to the 
recipient Republics, the Commission decided that it could not wait for the normal 
accounts clearance procedure to recover the amounts necessary to organize 
replacement. 
7.3. 1992 
7.3.1. Expenditure claimed by the Member States in respect of 1992 totalled 
ECU 32.083 million. 
Table 14 
EAGGF Guarantee Section expenditure claimed for 1992 
Transmission of the first declarations of expenditure 
Member State 
Date 1992 
(Deadline under 
Community law: fc Amount 
31.03.93) (National currency) 
Belgium 28.04.1993 FB 58.024.839.964,00 
Denmark 08.04.1993 DKR 9.214.811.670,16 
Germany 08.04.1993 DM 9.907.069.794,04 
Greece 24.06.1993 DRA 527.865.079.141,00 
Spain 21.05.1993 PTA 462.759.884.527,00 
France 19.05.1993 FF 47.596.444.007,27 
Ireland 11.05.1993 IL£ 1.113.038.293,46 
Italy ' 07.05.1993 LIT 8.032.958.695.897,00 
Luxembourg 14.02.1993 FLUX 47.802.748,00 
Netherlands 23.04.1993 HFL 5.510.914.566,56 
Portugal 22.04.1993 ESC 74.095.345.582,00 
United Kingdom 21.04.1993 UK£ 1.735.765.270,64 
111 I 
101 
The 1992 financial year began on 16 October 1991 and finished on 
15 October 1992. "~ " 
The above table shows that the Member States' transmission of accounts 
clearance data for the 1992 financial year did not take account of the deadline for 
transmission of these data, namely 31 March 1993. 
7.3.2. On-the-spot checks were carried out between October 1992 and September 1994, 
involving 1 408 working days in the Member States. In all there were 
148 inspection visits for the 1992 clearance exercise. 
7.3.3. The consultation procedure started with the notification in writing to the Member 
States of the results of the checks carried out. The Member States had the 
opportunity of giving their comments in their replies. Between 3 October 1994 and 
24 January 1995 bilateral meetings were held between the representatives of the 
Member States and the EAGGF staff to enable the parties to dialogue on the 
points still outstanding. 
In the meantime the Member States have received the official communication on 
the corrections that the Commission intends to make to their annual declarations 
of EAGGF Guarantee Section expenditure. 
These official communications enabled the Member States to request an opinion 
from the conciliation body on the specific corrections proposed by the 
Commission's staff. The summary report for 1992 is being drawn up, but the 
adoption of the clearance decision must await the outcome of the requests for 
conciliation, examination of which by the conciliation body can last up to four 
months (see 7.1.5.). 
7.3.4. Detail of clearance of accounts checks for 1992 
On the basis of the risk analysis carried out for the various agricultural measures, 
the EAGGF inspection teams focused their efforts on the following points: 
a. Export refunds 
- analysis of the customs administrative procedures in all the Member States, 
in particular the on-the-spot physical checks on goods exported under 
Regulation (EEC) No 386/90; 
- monitoring of the measures adopted by the Member States to rectify the 
shortcomings found during previous inspection visits; 
102 
- examination of the procedures relating to the prefinancing arrangements 
provided for in Regulation (EEC) No 3665/87; "^ ™ 
- checking whether or not refunds were granted on products in intervention. 
b. Milk products 
- on-the-spot checks of the application of the system of quotas and levies. 
c. Cereals, fruit and vegetables 
- checks on the procedures for public storage of cereals; 
- checks on the withdrawal arrangements for fruit and vegetables; 
- analysis of aid for the processing of fruit and vegetables. 
d. Oils and fats 
- check on production and consumption aid for olive oil; 
- check on production aid for cotton; 
- check on aid for dried fodder. 
e. Meat and fish 
- checks on the procedures for meat in intervention; 
- checks on the system of livestock premiums. 
f. Wine and tobacco 
- analysis of the inspection procedures for leaf tobacco premiums under the 
old common organization of market; 
- preventive inspection visit for the new market organization or tobacco 
(Regulation (EEC) No 2075/92); 
- checks on the measures for grubbing areas under vines; 
- checks* on wine stocks at the end of each marketing year. 
103 
g. Integrated checks, arable crops 
Preventive audits were carried out in the arable crops sector, in particular 
concerning oilseeds, set-aside, arable crops and livestock premiums. 
h. Ex-post controls 
Preventive checks were also carried out in all the Member States pursuant to 
Regulation (EEC) 4045/89 whereby Member States must investigate operations 
which have been financed by the EAGGF Guarantee Section. 
The aim of these inspection visits was to encourage Member States to use 
control techniques based on risk analysis and detailed checks. In addition, 
EAGGF staff developed mutual assistance between Member States to ensure 
proper checks on transactions involving several Member States. 
i. Financial audits 
The object of the financial audits executed in 1994 was still the annual 
declaration for the 1992 financial year as drawn up by the paying agencies and 
the Member States. 
The purpose of the audits was to assess the procedures and measures of 
internal control in the financial departments of the paying agencies. The 
auditors had to check whether amounts stated in the annual declaration are 
based on complete receipts and correct payments and whether receipts and 
payments had been properly authorized and correctly classified, booked and 
reported as to date and measure. For that reason, the auditors had to establish 
the existence of adequate systems and procedures to ensure the conformity 
of the transactions with the conditions of Community legislation and their 
reliability. However, in general, the examination did not address compliance 
with Community rules and regulations governing specific "market" aspects. 
For the 1992 financial year the EAGGF carried out audits at 26 of the 
44 paying agencies, and together these agencies account for over two-thirds 
of the total expenditure of EAGGF. The total costs of audits carried out in 1993 
and 1994 was ECU 751 910. 
104 
During the audits the auditors described and appraised controls over payment 
schemes, and computer systems in particular, as adequate descriptions wereT 
in most cases, not available. As well as verifying the accuracy of the 
declaration, the auditors paid attention to the improvement of the paying 
agencies' systems, and made recommendations. 
7.4. 
7.4.1. 1993 
Expenditure claimed by the Member States totalled ECU 34 748 million. The 
breakdown of expenditure in national currency by Member State and the dates on 
which the 1993 expenditure was notified to the EAGGF are shown in the following 
table. The Member States subsequently submitted many additional corrections in 
certain cases. 
A total of 103 on-the-spot checks were carried out for the 1993 financial year 
between 14 February 1994 and 10 March 1995, to which should be added the 
work performed by external auditors. 
Table 15 
EAGGF Guarantee Section expenditure claimed for 1993 
Transmission of the first declarations of expenditure 
Member State 
Date 1993 
(Deadline under 
Community law: Amount 
31.03.94) (National currency) 
Belgium 08.04.1994 BFR 52 862 247 918.00 
Denmark 21.06.1994 DKR 10 062 344 891.19 
Germany 14.04.1994 DM 9 942 866 314.52 
Greece 12.04.1994 DRA 709 448 430 683.00 
Spain 21.06.1994 PTA 602 282 453 600.00 
France 16.05.1994 FF 54 487 993 338.97 
Ireland 11.07.1994 IRL£ 1238 157 222.74 
Italy 18.05.1994 LIT 8 702 842 057 846.00 
Luxembourg 26.04.1994 LFR 295 058 366.00 
Netherlands 15.04.1994 HFL 5 122 153 130.49 
Portugal 21.04.1994 ESC 85 990 386 184.00 
United Kingdom 14.04.1994 UK£ 2 105 954 840.72 
105 
7.4.2. The checks carried out by the EAGGF inspection teams furthered the verifications 
commenced in all the sectors referred to in 7.3.4. Very detailed investigations were 
carried out with regard to the prefinancing of exports, public storage of cereals, 
production and consumption aid for olive oil, application of the vineyard registers 
in the wine sector, the measures accompanying the reform of the CAP and the 
integrated system for livestock premiums. 
7.5. Amendments to Regulation (EEC) No 4045/89 concerning ex-post checks to 
be carried out by the Member States on the operations financed by the 
EAGGFGuarantee Section 
The procedure set in motion in June 1994 with a view to amending Regulation 
(EEC) No 4045/89 was completed on 20 December 1994 with the publication in 
Official Journal L 328 of the new Regulation No 3094/94. 
The new Regulation focuses on: 
- the constituent components of a commercial document; 
- the selection of undertakings in the context of checks based on risk'analysis; 
- strengthening mutual assistance between Member States; 
- increasing the flexibility of the arrangements for the Community's contribution. 
The new Regulation provides that the measures covered by the integrated 
administration and control system introduced by Regulation (EEC) No 3508/92 do 
not fall within the scope of Regulation (EEC) No 4045/89. 
7.6. Appeals to the Court of Justice against clearance decisions 
JUDGEMENTS HANDED DOWN BY THE COURT 
Since the Summary Report for 1991 was drawn up, the Court of Justice has 
handed down two judgements in respect of appeals lodged by Member States 
against clearance decisions for the 1988 and 1989 financial years. 
106 
- Judgement of 5 July 1994 (Case C-411/92) concerning co-responsibility levy, 
in the cereals sector in France. The Court rejected the Member State's appeal. 
- Judgement of 9 August 1994 (Case C-413/92) concerning aid for the 
manufacture of casein. The Court annulled the 1989 clearance decision for 
failing to charge a sum of DM 24 365 to the EAGGF. 
APPEALS PENDING AT 30 SEPTEMBER 1994 
The situation at 30 September 1994 concerning appeals pending and the amounts 
concerned is given in Tables 16 and 17a-b below. 
107 
o 
CO 
Table 16 
(I.) APPEALS FILED AGAINST THE 1989 CLEARANCE DECISION AND 
(II) DECISION 93/491/EEC AMENDING IT (OJ No L 252. 9.10.1993. p. 27) (Situation at 30 September 1994) 
CASE NUMBER 
I. C-415/92 
II. C-455/93 
C-471/93 MEMBER STATE 
Italy 
Italy 
United Kingdom EXPENDITURE CONCERNED 
Milk - additional levy not collected 
Milk - additional levy not collected 
Milk - additional levy not collected by Italy REFERENCE IN 
SUMMARY 
REPORT 
Document 
VI/303/91-Final of 
27.07.1992 
4.3.13.2 
./. 
./. AMOUNT IN 
QUESTION 
(in national 
currency) 
1989 
(see 455/93) 
722 577 528 000 
(see 455/93) 
Table 17a 
APPEALS FILED AGAINST THE 1990 CLEARANCE DECISION (Situation at 30 September 1994) 
CASE NUMBER 
C-27/94 
C-28/94 
C-37/94 
C-41/94 
C-47/94 MEMBER STATE 
Netherlands 
Netherlands 
France 
Germany 
United Kingdom EXPENDITURE CONCERNED 
Export refunds - inadequate controls 
Milk - intervention buying-in of butter (NIZO) 
Cereals - co-responsibility and supplementary levy not 
collected - sales contract with buy-back clause 
Beef - Inadequate management and controls under beef 
special premium scheme 
Milk - additional levy scheme (milk quotas) -
non-application by Italy and Spain REFERENCE IN 
SUMMARY 
REPORT 
Document 
VI/119/93- Final of 
01.10.1993 
4.2.8.1.1. 
6.1.3.1. 
4.4.5.2. 
4.10.4.2. 
4.3.6.6. AMOUNT IN 
QUESTION 
(in national 
currency) 
1990 
3 317 334.26 
82 656 019.00 
9 171 526.98 
7 518 141.00 
(see 52/94 and 
53/94) 
o 
us 
Table 17b 
APPEALS FILED AGAINST THE 1990 CLEARANCE DECISION (Situation at 30 September 1994) 
CASE NUMBER 
C-49/94 
C-50/94 
C-52/94 
C-53/94 MEMBER STATE 
Ireland 
Greece 
Italy 
Spain EXPENDITURE CONCERNED 
Beef - export refunds / payment of advance 
Export refunds - animal feedingstuffs - national aid 
scheme for cereals market 
Oilseeds - aid for olive oil production - inadequate controls 
Tobacco: - premiums improperly paid, 
- refunds improperly paid 
Milk - non-application by Italy 
- compensation paid temporary withdrawal of individual 
reference quantities 
- additional levy not coilected 
Milk - additional levy scheme (milk quotas) -
non-application by Spain REFERENCE IN 
SUMMARY 
REPORT 
Document 
VI/119/93-Final of 
01.10.1993 
4.1.7.4. 
4.2.3.1. 
4.7.1.1.1. 
4.9.02.1.1. 
4.9.02.1.1. 
4.3.5.1. 
4.3.6.6. 
4.3.6.4. AMOUNT IN 
QUESTION 
(in national 
currency) 
1990 
6 343 429 
866 305 307 
981 233 150 
3 632 654 033 
859 315 339 
12 037 322 985 
526 309 029 147 
29 429 159 232 
TITLE V 
RELATIONS WITH THE EUROPEAN PARLIAMENT 
AND 
THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES 
8.1. Relations with the European Parliament 
8.1.1. The European Parliament, one of the branches of the budgetary authority with the 
Council, is one of the Commission's, and therefore the EAGGF's, most important 
talking partners. The natural framework for this interinstitutional relationship is 
provided by the Parliamentary sessions, in which all Community budget matters 
are dealt with. 
The European Parliament has three parliamentary committees which deal with 
agricultural budgetary matters to varying degrees. The first two deal with the 
Community budget as a whole and the third with all matters relating to the 
Common Agricultural Policy. 
The Committee on Budgets concentrates on horizontal issues, including the 
definition and exercise of Parliament's budgetary powers. It is responsible in 
particular for the following: 
- estimates of revenue and expenditure, 
- financial resources, 
- the financial implications of Community acts, 
- transfers of appropriations authorising expenditure, etc. 
The Committee on Budgetary Control monitors correct implementation of the 
budget. In particular it is responsible for: 
- following the management of the EAGGF guarantee section expenditure (early 
warning system) 
- verifying that expenditure incurred is lawful and proper. 
- being informed of any fraud committed to the detriment of the budget, 
- making proposals for improving the effectiveness of expenditure and for the 
effectiveness of public accounting techniques in the Community, 
- cooperating with the Court of Auditors of the European Communities, whose 
reports such as the annual report, are important elements in the procedure of 
discharge 
- preparing the decision on which the European Parliament grants budgetary 
discharge to the Commission, etc. 
111 
The budgetary discharge is of special significance in that it is the decision-,by. 
which the budgetary authority - in this case Parliament, after having studied the 
Council's recommendations - "frees" the executive - the Commission - from its 
administration, by closing the budget. 
The Committee on Agriculture and Rural Development is responsible for all 
matters relating to the Common Agricultural Policy. Within this framework, it looks 
into the activities of the EAGGF Guarantee Section, in particular those relating to 
the annual farm price proposals. 
8.1.2. The EAGGF is represented in the Parliamentary committees by its Director when 
agricultural budget issues are debated. In 1994 it took part in the dialogue which 
the Commission established with Parliament, in particular on the following subjects: 
- Discussions on the 1995 draft Community budget in the Committee on Budgets 
and the Committee on Agriculture and Rural Development. 
Following debates in Parliament, on 15 December 1994 the 1995 Budget was 
adopted by Parliament's President. Parliament had amended some agricultural 
budget headings classed as compulsory expenditure (CE) by reclassifying them 
as non-compulsory expenditure (NCE) or mixed expenditure (CE/NCE). 
- Discussions on the decision to grant a budget discharge for 1992 in the 
Committee on Budgetary Control. 
On 1 December 1994 the Committee on Budgetary Control recommended to 
the Parliament not to grant the Commission a budget discharge for 1992 
(eleven votes against a discharge, nine for and one abstention), and to hold 
over a decision to 1995. The issue preventing a discharge from being given 
was the non-recovery by the Commission of all the amounts originally laid 
down in the clearance decisions of 1992, 1993 and 1994 (relating to the 1989, 
1990 and 1991 financial years respectively) for the non-application of the milk 
quota system in Italy, Spain and Greece. 
Parliament criticised the changes to the original corrections made after the 
Council agreement in 1992 increasing milk quotas in Spain and Italy. That 
agreement was reached after it had been shown that the national statistics 
serving as the basis for the allocation of quotas did not reflect the real milk 
production situation in those countries. According to Parliament, such a 
correction entails the retroactive application of the increased quota system, and 
consequently is to the detriment of the financial interests of the European 
taxpayer. In addition Parliament considered the information provided by the 
Commission to be too late and incomplete. 
112 
8.1.3. As regards legislation,, the opinion of the European Parliament was asked in 1H94 
concerning two major proposals for Regulations on the EAGGF Guarantee Section. 
They should be adopted by the Council in 1995, as should the Commission 
Regulations implementing them. The proposals are: 
- Proposal for a Council Regulation (EC) amending Council Regulation (EEC) 
No 729/70 on the financing of the common agricultural policy. 
This proposal amends the procedure for clearance of the EAGGF accounts to 
make it more effective, rapid and transparent. The procedure will be divided 
into twc stages: verification of accounts and examination for conformity. In 
addition, the proposal provides for a conciliation procedure to try to iron out any 
differences between the Commission and the Member States on cases in 
which Community funding is denied. 
Parliament, which endorses the amendment, would like to play a roie in the 
procedure and be able to submit the Commission's clearance decisions to a 
case-by-case discharge exercise after the opinion of the Court of Auditors has 
been heard. 
- Proposal for a Council Regulation (EC) on the measures to be taken in respect 
of certain beneficiaries of operations financed by the EAGGF Guarantee 
Section ("blacklist"). 
This proposal is aimed at identification by the Member States' national 
authorities of operators who are known to be or suspected of having been 
involved in irregularities against the EAGGF Guarantee Section and lays down 
the measures to be taken to prevent them from committing further irregularities. 
Parliament has endorsed this proposât but has suggested that some articles 
should be strengthened (see 6.2.6). 
8.2. Relations with the Court of Auditors of the European Communities 
3.2.1. Relations between the Court of Auditors and the EAGGF are a logical 
consequence of the nature of the responsibilities of the former and the part of the 
budget administered by the tetter. 
The basic purpose of the Court of Auditors is to audit the Community accounts. In 
addition, the Maastricht Treaty has given this Community institution a very 
important role, beginning in 1995 for the 1994 budget year, in that it is called upon 
to provide a statement of assurance as to the reliability of the Community accounts 
and the legality and regularity of the underlying transactions. The issue of this 
statement is certification of the fact that the accounts give an accurate picture of 
the year in question. It will also be a determining factor in the procedure for 
granting a discharge to the budgetary authority, which will use it in the debate on 
granting such discharge. 
113 
8.2.2. The Court of Auditors carries out a large number of audits in the Commission's 
departments to perform its auditing tasks. Court agents often visit the EAGGF 
departments to gather data and information to enable it to deliver an opinion, post-
audit letters or special reports. Where appropriate, it suggests guidelines to the 
Commission to improve its budgetary administration and the effectiveness of 
Community measures. 
8.2.3. Annual report 
The Court of Auditors draws up an annual, general report on the previous budget 
year in which it analyses, in various chapters, the life and administration of the 
budget in question. It devotes some chapters of the report to the activities of the 
EAGGF Guarantee Section. 
Publication of the report is preceded by meetings between the Court of Auditors 
and the Commission to enable each institution to take stock of the Court's 
arguments and conclusions, and of the Commission's replies and explanations. The 
report is the result of audits made by the Court in the Community institutions and 
inspection.missions in the various Member States. 
The annual report on the 1993 financial year accompanied by the Commission's 
replies (OJ C No 327, 24.11.1994) included three chapters on the EAGGF 
Guarantee Section. The arguments put forward by the Court in these chapters and 
the replies given by the Commission are summarized as follows: 
Management and budgetary control (Chapter 2) 
a) Clearance of accounts and milk quotas. 
a. 1 ) The Court regretted that the milk quota system was not fully implemented in 
all the 'Member States right from the moment the regulations became 
applicable. 
The Commission pointed to the special adjustment difficulties encountered 
by the Member States in the earlier years of application of the system. It 
pointed out that significant financial corrections had been made for the 1987 
financial year and subsequent years underthe clearance procedure, and that 
the quota system was now applied in full in all Member States, except in 
Italy, where major progress had nevertheless been made. 
114 
a.2) The Court criticised the changes in the corrections made to the clearance 
decisions of 1992 and 1993 for the 1989 and 1990 financial years (see 
above). It argued that these decisions did not have a sufficient legal basis 
in that the agreement of the Council did not bind the Commission which, 
according to the Court, applied the new quotas retroactively. 
In the Commission's opinion, the legal basis was Regulation (EEC) 
No 729/70 on the financing of the common agricultural policy. It pointed out 
that the objective considerations which led the Council to increase the 
quotas in 1993/1994 were also valid in respect of previous years and that 
as a result the financial corrections should be calculated on the basis of the 
increased quotas. 
b) Controls over EAGGF expenditure by the Member States. 
The Court's staff, who in 1994 completed their round of audits at the paying 
agencies of the twelve Member States, went this time to Denmark and 
Germany, where they revealed weaknesses in the functioning of the paying 
agencies. In Denmark the difficulties related to export refunds and public 
storage. The problems in Germany are a result of the highly decentralised 
administration which in some cases leads to management difficulties. 
Organisation and management of the viticultural product market (Chapter 3) 
In its report, the Court of Auditors points to the existence of a permanent 
imbalance on the viticultural product market and the inadequacy of current 
measures to deal with the situation. Among other things, the Court criticises 
insufficient staffing of the inspection body assigned specifically to this common 
market organisation. 
Although it accepts the Court of Auditor's criticisms to a large extent, the 
Commission pointed out that a draft Regulation reforming this market containing 
some of the ideas put forward by the Court was before the Council for adoption. 
Aid for the production of skimmed milk from casein and caseinates (Chapter 4) 
The Court of Auditors proposed that the Commission should harmonise procedures 
in the parts of the regulations covering the submission of aid applications and the 
various penalty systems so as not to obstruct free competition on this market. It 
also proposed that the aid should be granted only for the production of high-quality 
casein making up the greater part of milk disposals. Finally, it suggested that the 
method for fixing the aid should be reformulated. 
The Commission undertook to examine the changes proposed by the Court and 
will adopt those it considers to be appropriate to make this aid more effective. 
115 
8.2.4. Special reports 
In 1994 four special reports concerning agriculture by the Court of Auditors 
accompanied by the Commission's replies were published in the Official Journal of 
the European Communities, as follows: 
- Special Report No 7/93 concerning controls of irregularities and fraud in the 
agricultural area (implementation of Council Regulation (EEC) No 4045/89 and 
Council Regulation (EEC) No 595/91). Adopted on 2 December 1993 and 
published in OJ No C 53, 19.2.1994. 
- Special Report No 8/93 concerning the Common Organisation of the Market in 
raw tobacco. Adopted on 21 December 1993 and published in OJ No C 65, 
2.3.1994. 
- Special Report No 1/94 concerning follow-up to the "Court's Special Report 
No 2/92 and continuation of the Court's audit of major beneficiaries of export 
refunds". Adopted on 27 January 1994 and published in OJ No C 75, 
12.3.1994. 
- Special Report No 3/94 on the implementation of the intervention measures 
provided for by the organization of the market in beef and veal. Adopted on 
6 October 1994 and published in OJ No C 356, 14.12.1994. 
116 
TITLE VI 
CHAPTER B2-5K1) 
COMPLETION OF THE INTERNAL MARKET 
CONTROLS 
AND 
OTHER OPERATIONS IN THE AGRICULTURAL SECTOR 
9.1. Measures financed 
This Chapter was allocated ECU 205.8 million in commitment appropriations (CA) 
and ECU 133.4 million in payment appropriations (PA) in the 1994 budget. It 
covers a wide range of measures linked to the different sectors of agriculture, such 
as the eradication of livestock diseases (item B2-51000, CA/PA 110/60); other 
measures in the veterinary field, vaccinations, emergency funds (B2-5101, CA/PA 
19/14); plant health measures, comparative trials, licences, etc. and measures in 
the remotest regions (Poseidon, Poseima, etc.) (item B2-5102, CA/PA 4/3); the 
financing of olive oil inspection agencies, implementation of vineyard registers (B2-
511 CA/PA 28.5/18); part-financing of the farm accountancy data network (FADN) 
(item B2-5120, CA/PA 7.7/7.2); agricultural statistical surveys (item B2-513, CA/PA 
4.3/4.254); information (item B2-514, CA/PA 3.3/3.2); protection of forests against 
fire and atmospheric pollution (item B2-515, CA/PA 19/16); payment of 
contributions of the Union to international agreements on wheat and sugar, part-
financing of the International Olive Oil Council (item B2-516, CA/PA 3.7/3.5); the 
launching of measures for the conservation of genetic resources in agriculture 
(item B2-517, CA/PA 3.8/2.7). 
9.2. Management in 1994 
The main problem was that of clearing the potential debt incurred by the Union for 
livestock disease eradication measures decided on before 31 December 1993 
(item B2-5100). At the beginning of 1993 this debt had been estimated at more 
than ECU 300 million, and it was planned to clear it by partly blocking the 
appropriations earmarked for such measures in 1993, 1994 and 1995. 
Following brisk action by the Commission's departments, the debt was reassessed 
and could be fully cleared in 1994, when appropriations were also unblocked and 
new eradication measures launched to the tune of ECU 65.4 million. 
(1) Chapter B2-51 is not covered by the EOGGF Guarantee Section but since it concerns 
expenditure in the agricultural sector, itlttâs been thought useful to include this Title in the 
report. 
The Council also adopted new rules introducing greater transparency and allowing 
better management of the appropriations for disease eradication (Decision 
94/370/EC of 21 June 1994). 
Important expenditure was incurred under item B2-5101, which covers the 
emergency veterinary fund, as a result of the outbreak of classical swine fever in 
1994. In relation to the initial allocation of ECU 19 million (CA) and ECU 14 million 
(PA), this item ended the year with a final utilization of ECU 35.7 million (CA) and 
ECU 31.8 million (PA). 
With regard to other items, salient points are the under-utilization of the 
appropriations of item B2-511 (agricultural controls), mainly because of the 
problems arising in the implementation of the vineyard registers; the poor 
utilization of payment appropriations of item B2-515 (forestry: ECU 11.9 million 
spend, as against ECU 14 million allocated) as a result of the lack of dossiers from 
the Member State, and the fact that none of the appropriations for the conservation 
of genetic resources were utilized because the Council only adopted the necessary 
legal basis on 20 June 1994 (Council Regulation (EC) No 1467/94), too late to 
utilize appropriations in 1994, in view of the tendering procedures to be launched 
and the projects to be selected. 
In all, in relation to the initial amounts of ECU 205.8 million (CA) and 
ECU 133.45 million (PA), and after reallocation from under-utilized items to over-
utilized items, ECU 192.7 million were actually committed and ECU 126.5 million 
were actually paid in accordance with the breakdown shown in the table in the 
annex. 
The EAGGF was responsible for carrying out certain controls on these allocations, 
which resulted in adjustments being made. 
118 
ANNEXES 
119 
ANNEXES 
Index of annexes 
Page 
1. Summary of implementation for 1994 124 
2. Expenditure charged against the 1994 budget 125-163 
3. EAGGF Guarantee expenditure by sector 164-166 
4. EAGGF Guarantee expenditure: breakdown by sector and 
percentage (1990-1994) 167 
5. Breakdown of expenditure by sector and economic category - 1994 . . . 168-169 
6. Breakdown of expenditure by economic category 170 
7. Breakdown of intervention expenditure in the form of price 
compensating aids 171 
8. Breakdown of expenditure between refunds and intervention by sector 
(1990-1994) 172 
9. Breakdown of intervention expenditure in the form of storage costs .... 173 
9.1. - 9.6. Trend in quantities in intervention stocks 174-179 
10. Quantity and value of products in public storage 180 
11. Overall cost of the Guarantee Section as a percentage of gross domestic 
product (GDP) 181 
12. 1994 expenditure on carryovers from 1993, by Member States (by type of 
financing and by chapter) 182 
13. Equalization of storage costs for sugar - Community sugar 183 
14. Revenue from levies in the sugar sector - 1994 184 
15. Self-financing arrangements in the sugar sector 1991/92 to 
1993/94 marketing year 185 
16.a. Arable crops applications for aid per hectare 93/94 186 
16.b. Aid for field crops 93/94 187 
16.c. Results of set-aside (five-year scheme) 188 
17. Exchange rates 1994 189 
18.a. et b. Advance payments to Member States for 1994 190-191 
19.a. et b. SLOM and restructuring of milk production expenditure 192-193 
20. Amounts withheld from production and consumption aid in the 
olive oil, fibre flax, grape juice and tobacco sectors and their utilization 194-195 
21. Irregularities reported and recovery situation (1994) 196-197 
22. Irregularities reported and recovery situation (until 1994) 198 
23. Financial results of clearance of the 1991 accounts 199 
120 
24. Clearance of accounts in respect of Community food aid -^200 
25. Free supply of agricultural products to the countries of Central and 
Eastern Europe and Russia 201-213 
26a-b. Accompanying measures: agri-environment 214-215 
27. Accompanying measures: early retirement 216 
28. Accompanying measures: afforestation 216 
29. Expenditure on chapter B2-51 217 
30a. Trend of the expenditure of the EAGGF Guarantee Section 
by Member States <1978-1994) 218 
30b. Trend of the expenditure of the EAGGF Guarantee Section 
by chapter (1980-SAB 1995) 219 
121 
REMARKS 
The budget nomenclature is changed each year to take account of developments in 
the common agricultural policy and its financing. Thus, in 1994, certain expenditure 
was not booked in the same chapter as it had been in 1993: 
1993 1994 
Cereals Chap. 10 
Cereals and rice Chap. 10 
Arable crops 
Rice Chap. 10 
Cereals and rice Chap. 18 
Other crop products 
Olive oil Chap. 12 
Oils and fats Chap. 12 
Olive oil 
Oilseeds Chap. 12 
Oils and fats Chap. 10 
Arable crops 
Protein crops Chap. 13 
Protein crops Chap. 10 
Arable crops 
Dried fodder Chap. 13 
Protein crops Chap. 13 
Dried fodder and dried 
vegetables 
Set-aside Chap. 40 
Set-aside Chap. 10 
Arable crops 
As a result, there has been a change in the way expenditure is grouped in the 
following summary tables (Annexes 3, 4, 8 and 30b). 
In order to ensure that comparisons with past data are not distorted, i.e. to avoid 
cases where there seems to be a large difference in the amount of expenditure from 
one year to the next in a given sector, simply as a result of a change of grouping, the 
following principle is followed: 
- the most recent nomenclature is used (1994) in this report, 
- the aggregates for previous years are recalculated for this nomenclature. 
122 
However, this means that certain sub-totals published in this report are different 
to those published in the reports of previous years. For example: 
1990 expenditure of Chapter 10, Cereals and Rice, amounted to ECU 3 261.5 
million (Annex 3 to the Twenty-Third Financial Report, page 145). This is the 
"real" expenditure in the accounting meaning of the tenu. 
To make comparisons possible, 1990 expenditure under Chapter 10, Arable Crops, 
as recalculated is given as ECU 7 834.5 million in this Report (Annex 3). 
This figure was obtained as follows: 
1990 expenditure under old Chapter 10, Cereals and Rice 3 884.6 
- 1990 expenditure on rice - 85.1 
+ 1990 expenditure on oilseeds + 3 477.0 
+ 1990 expenditure on protein crops + 834.8 
- 1990 expenditure on dried fodder * - 298.0 
+ 1990 expenditure on set-aside + 21.2 
New total 1990 expenditure under Chap. 10, Arable Crops: 7 834.5 
Certain totals or sub-totals of expenditure in the following tables sometimes differ 
by ECU 0.1 million from the amount obtained arithmetically by adding the lines 
or columns. This difference is due to rounding up and down. The totals are 
generally expressed in ECU million while the calculations are carried out using 
amounts in ecus. 
Annex 1 
SUMMARY OF IMPLEMENTATION FOR 1994 
1994 appropriations 
ECU 
APPROPRIATIONS IMPLEMENTATION 
| 1. Original appropriations (sub-section B1) 36.450.000.000,00 1. Commitments 
not counting 1 000 000 in monet. res.) - for expenditure incurred by M.S. 32.831.415.800,37 
- for direct payments 139.005.222,96 
2. Orig. appropriations, chapter B0-40 15.000.000,00 Total commitments =32.970.421.023,33 
3. Amending budgets -1.678.000.000,00 2. Payments (attributed) 
-forexpenditure incurred by M.S. 32.831.415.800,37 
4. Transfers of appropriations 0,00 "for direct Payments 74.736,519,18 
Total attributed =32.906.152.319,55 
Total EAGGF Guarantee =34.787.000.000,00 , A„„r . .. . .„ . . . 
. A. '3. Appropriations to be carried over 
appropr.at.ons automatically 
- for expenditure incurred by M.S. 0,00 
- for direct payments 64.268.703,78 
Total automatic carryovers =64.268.703,78 
4. Appropriations to be carried over non-
automatically 0,00 
5. Lapsed appropriations 1.816.578.976,67 
Non-automatic carryovers from 1993 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations 510.000.000,00 1. Commitment 
- for expenditure incurred by M.S. 
- for direct payments 
Total commitments 
2. Payments (attributed) 
- for expenditure incurred by M.S. 
- for direct paymentss 
Total attributed 
3. Lapsed appropriations 441.829.780,53 
0,00 
=441.829.780,53 
441.829.780,53 
0,00 
=441.829.780,53 
68.170.219,47 
Appropriations carried over automatically from 1993 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations 1 • Payments (attributed) 
- for expenditure incurred by M.S. 315.080.287,26 - for expenditure incurred by M.S. 235.034.191,32 
- for direct payments 38.768.845,90 - for direct payments 22.368.120,63 
Total attributed =257.402.311,95 
(Appropriations commited in 1993 but not 
allocated) =353.849.133,16 
2. Lapsed carryovers 
- for expenditure incurred by M.S. 80.046.095,94 
- for direct payments 16.400.725,27 
Total lapsed carryovers =96.446.821,20 
ANNEX 2 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-1OO0 REFUNDS ON COMMON WHEAT GRAIN AND FLOUR 49,298 32,384 122,546 4,222 31,371 386,368 0,001 25,103 
B01-1001 - REFUNDS ON BARLEY GRAIN AND MALT 
B01-1002 REFUNDS ON DURUM WHEAT AND ON DURUM 
WHEAT FLOUR, GROATS AND MEAL 
B01-1003 REFUNDS ON OTHER CEREALS 47,264 13,635 80,380 82,201 158,817 5,019 0,167 
-0,011 0,000 3,003 6,751 2,441 -9,000 
7,833 8,205 56,111 14,446 1,266 71,627 0,427 47,283 35,958 0,188 85,277 
13,564 88,034 
0,000 
38,032 0,792 2,179 772,715 
489,081 
3,184 
248,199 
1.513,179 B01-100 REFUNDS ON CEREALS 104,395 54,213 259,036 21,671 121,589 619,253 5,447 63,553 87,553 0,979 175,489 
B01-1010 CARRYOVER PAYMENTS 
B01-1011 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1012 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1013 OTHER PUBLIC STORAGE COSTS 
B01-1014 DEPRECIATION OF CEREAL STOCKS 
B01-1019 OTHER INTERVENTION STORAGE 3,133 27,334 225,772 8,086 23,911 185,108 3,163 20,520 0,031 
0,703 9,024 49,900 5,949 6,371 34,032 0,947 5,832 0,009 
-11,566 -25,951 -170,739 -47,455 -24,034 -190,830 -7,583 -236,336 0,000 
1,634 28,726 152,449 37,280 76,004 0,573 1,551 1,205 22,584 
-0,033 5,285 
-15,298 -25,897 
5,345 520,846 
118,020 
-755,689 
303,562 
B01-101 INTERVENTION STORAGE OF CEREALS -6,096 39,132 257,381 -33,421 * 43,528 104,315 -2,899 -208,432 0,041 -14,126 7,316 186,739 
B01-1021 PRODUCTION REFUNDS FOR POTATO STARCH 
B01-1022 OTHER PRODUCTION REFUNDS 
B01-1023 PREMIUM FOR INC0P0RAT10N OF CEREALS 
IN FEED 0,947 15,259 56,148 0,828 38,329 1,542 
6,434 3,778 20,913 0,620 8,518 35,895 0,653 15,353 50,143 2,518 
15,129 0,846 12,188 165,715 
120,328 
ISJ 
EAGGF GUARANI£E 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELANO ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-1029 OTHER INTERVENTION 
BOl-1029 RN OTHER INTERVENTION 
B01-1029 TOT OTHER INTERVENTION 102,411 
3,448 
105,860 102,411 
3,448 
105,860 
B01-102 INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS -
801-102 RN INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS „ 
801-102 TOT INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS 7,380 19,038 77,061 0,620 " 9,346 74,224 0,653 16,896 
7,380 19,038 77,061 0,620 9,346 74,224 0,653 16,896 65,272 103,257 14,706 
3,448 
65,272 106,705 14,706 388,453 
3,448 
391,902 
801-1030 CORESPONSIBILITY LEVY 
B01-1031 AID TO SMALL PRODUCERS 
B01-1032 ADDITIONAL CORESPONSIBILITY LEVY 
B01-1033 REIMBURSEMENT OF THE ADDITIONAL 
CORESPONSIBILITY LEVY 
B01-1034 REIMBURSEMENT OF THE 
CORESPONSIBILITY LEVY: SET-ASIDE -0,167 -0,003 -0,707 0,000 -0,003 0,695 0,001 -0,002 
0,001 -0,014 -0,002 
-0,010 0,000 -0,136 
-0,001 
0,042 0,000 0,001 
0,000 -0,103 -0,002 
-0,013 -0,017 -0,002 -0,038 -0,274 
0,002 
0,000 0,000 
-0,134 
0,000 
0,000 -0,501 
-0,013 
-0,385 
-0,017 
0,029 
B01-103 CORESPONSIBILITY LEVY AND AID TO SMALL 
PRODUCERS -0,176 -0,018 -0,804 0,000 -0,017 0,593 0,000 -0,018 -0,001 -0,038 -0,408 -0,887 
B01-1040 AID FOR PRODUCERS OF MAIZE (BASE AREA 15,472 
FOR MAIZE) 45,321 13,585 0,310 114,941 29,444 
B01-1041 AID FOR PRODUCERS OF CEREALS NOT SUBJECT 
TO THE BASE AREA FOR MAIZE 34,426 76,609 332,880 109,772 146,683 420,524 20,473 156,693 3,114 20,840 37,698 55,621 
B01-1042 AID FOR PRODUCERS OF SOYA BEANS, COLZA 0,022 
SEED AND SUNFLOWER SEED 
B01-1043 AID FOR PROOÙCERS OF PEAS, BEANS, FIELD 0,112 
BEANS AND SWEET LUPINS 
B01-1O44 AID FOR PROOUCERS OF NON-TEXTILE FLAX 
SEED 1,122 0,745 101,797 
0,717 0,117 0,674 2,042 0,015 0,024 8,283 -0,253 
0,014 1,586 0,018 0,218 0,094 0,826 
3,503 0,321 219,073 
1.415,334 
113,795 
4,377 
3,824 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
B01-1O4 BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
PER HECTARE AID FOR ARABLE CROPS 
(SMALL PRODUCERS) 50,033 76,609 380,MO 110,634 262,739 420,524 24,300 275,262 3,147 50,847 46,075 56,193 TOTALS ! 
1.756,403 
B01-1050 AID FOR PRODUCERS OF MAIZE (BASE AREA 
FOR MAIZE) 
B01-1051 AID FOR PRODUCERS OF CEREALS NOT SUBJECT 
TO THE BASE AREA FOR MAIZE 
B01-1052 AID FOR PRODUCERS OF SOYA BEANS, COLZA 
SEED AND SUNFLOWER SEED 
801-1053 AID FOR PRODUCERS OF PEAS, BEANS, FIELD 
BEANS AND SWEET LUPINS 
B01-1054 AID FOR PRODUCERS OF NON-TEXTILE FLAX 
SEED 
B01-1055 SUPPLEMENTARY AID FOR DURUM WHEAT 0,642 34,466 12,599 85,047 62,783 0,507 
17,597 137,377 784,010 6,985 223,237 1.159,553 36,940 46,437 0,937 7,842 9,615 462,777 
1,892 58,110 566,896 5,923 611,208 774,802 2,272 169,343 0,634 0,536 40,107 203,548 
3,222 48,372 37,130 0,017 5,718 385,101 
0,709 0,156 15,589 6,396 
184,443 176,574 56,756 4,679 0,218 1,242 0,130 134,902 
0,163 
396,666 0,033 
2,210 98,465 196,043 
2.893,307 
2.435,272 
620,731 
121,511 
816,649 
B01-1059 OTHER AID 
B01-105 PER HECTARE AID FOR ARABLE CROPS (LARGE- 24,062 244,014 1.438,092 197,368 1.029,336 2.467,654 39,212 680,072 
SCALE PRODUCERS) AND AID FOR DURUM WHEAT 1,789 10,161 52,061 899,692 7.083,514 
B01-1060 SET-ASIDE RELATED TO PER HECTARE AID 
B01-1061 TEMPORARY SET-ASIDE 
BOl-1062 FIVE-YEAR SET-ASIDE 6,448 58,112 325,794 2,642 136,244 517,093 
0,247 0,841 173,744 -0,023 45,080 0,395 2,966 6,460 188,913 
7,556 41,899 0,210 173,530 0,015 4,798 19,885 1.290,147 
-0,023 
422,726 
1.712,851 B01-106 SET-ASIDE 6,695 58,953 499,538 2,642 143,777 558,993 0,210 218,610 0,411 7,764 6,460 208,798 
B01-1070 MARKET BONUS FOR OIL SEEDS 
B01-1079 OTHER 2,070 -0,030 0,639 0,003 0,186 2,571 0,091 0,034 0,064 5,350 -0,002 1,063 12j,039 
i 
IS9 
"^1 
B01-107 OTHER AID AND ASSISTANCE EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
2,070 -0,030 0,639 0,003 0,186 2,571 0,091 0,034 0,064 5,350 -0,002 1,063 BELGIQUE PANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY TOTALS ! 
12,039 
B01-10 ARABLE CROPS 
B01-10 RN ARABLE CROPS 
B01-10 TOT ARABLE CROPS 188,364 491,911 2.910,984 299,517 1.610,484 4.248,127 67,014 1.045,977 5,452 226,946 194,666 1.362,850 —-- 12.652,291 
— 3f448 — 3(448 
188,364 491,911 2.910,984 299,517 1.610,484 4.248,127 67,014 1.045,977 5,452 226,946 198,114 1.362,850 12.655,739 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
L B01-110 REFUNDS ON SUGAR AND ISOGLUCOSE 308,431 62,178 327,923 0,424 37,642 377,759 0,002 36,334 137,729 0,892 88,108 1.377,422 
B01-1110 REIMBURSEMENT OF STORAGE COSTS* 
B01-1111 PUBLIC STORAGE 
B01-1112 REFUNDS ON SUGAR USED IN THE CHEMICAL 
INDUSTRY 
B01-1113 MEASURES TO AID THE DISPOSAL OF RAW 
SUGAR 
B01-1114 IMPORT SUBSIDIES 
B01-1115 DEPRECIATION OF STOCKS 
801-1119 OTHER INTERVENTION 37,839 16,405 126,178 11,741 30,767 149,425 6,631 86,489 
-0,110 
17,170 
29,403 1,682 1,435 3,469 19,933 0,251 10,209 8,820 1,163 3,247 36,048 0,253 49,375 
13,022 0,251 12,053 
0,380 0,006 
2,127 8,425 551,151 
-0,110 
73,853 
17,556 
41,637 
B01-111 INTERVENTION FOR.SUGAR 39,163 19,875 146,111 11,993 70,379 177,098 7,793 89,736 49,069 3,010 69,859 684,087 
B01-11 SUGAR 347,595 82,052 474,034 12,416 108,021 554,856 7,795 126,071 186,799 3,902 157,968 2.061,509 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
B01-120 REFUNDS ON OLIVE OIL 
BOl-1210 PRODUCTION AID 
BOl-1211 SCHEMES RELATED TO PRODUCTION 0,313 0,062 0,041 3,651 18,402 0,259 
282,941 383,706 2,628 
5,663 9,592 0,090 26,050 
363,499 
4,946 0,157 3,846 0,028 
19,088 
0,237 TOTALS ! 
52,809 
1.051,862 
20,529 
B01-121 PRODUCTION AID AND SCHEMES RELATED TO 
PRODUCTION OF OLIVE OIL 288,604 393,298 2,717 368,445 
220,938 19,088 0,237 1.072,390 
B01-1220 CONSUMPTION AID 
B01-1221 SCHEMES RELATED TO CONSUMPTION 0,633 0,264 84,849 269,543 12,447 21,698 2,936 
1,088 613,307 
1,086 
B01-122 CONSUMPTION AID AND SCHEMES RELATED TO 
CONSUMPTION OF OLIVE OIL 0,633 0,264 84,849 269,543 12,447 ^20,938 21,698 2,936 1,088 614,395 
B01-1230 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1231 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1232 OTHER PUBLIC STORAGE COSTS 
B01-1233 DEPRECIATION OF STOCKS 
BOl-1239 OTHER STORAGE MEASURES 3,945 15,824 
7,336 9,752 
-4,749 -62,107 
29,696 13,985 
0,075 15,344 7,578 
3,236 
-0,490 
-0,223 
0,186 -0,019 
0,010 
-3,485 
0,000 
0,067 27,328 
20,334 
-70,830 
43,458 
15,672 
B01-123 STORAGE MEASURES FOR OLIVE OIL 36,302 -7,201 10,287 
30,778 -3,426 
2,362 35,962 
43,958 B01-124 OTHER INTERVENTION FOR OLIVE OIL* 0,099 0,225 8,756 1,739 
B01-12 OLIVE OIL 0,946 0,162 0,305 413,630 682,799 17,162 656,498 0,157 43,568 2,964 1,325 1.819,515 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND. ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-130 PRODUCTION AID FOR DRIED FODDER* 0,484 20,575 3i,}99 2,514 119,705 111,904 0,402 51,214 19,178 0,790 6,886 367,051 
11,302 B01-131 PRODUCTION AID FOR DRIED VEGETABLES 0,399 10,689 0,132 0,030 0,052 
BOl-139 OTHER INTERVENTION 
B01-13 DRIED FODDER AND DRIED VEGETABLES 0,484 20,575 33,399 2,913 130,394 112,036 0,402 51,244 19,178 0,842 6,886 378,353 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-1400 PRODUCTION AID FOR FIBRE FLAX 
B01-1401 SPECIFIC MEASURES 
B01-1402 PRODUCTION AID FOR HEMP 
B01-1409 OTHER INTERVENTION 7,305 0,147 0,782 0,143 15,522 0,001 
0,944 2,879 2,620 0,002 1,666 
0,001 0,313 0,839 28,188 
0,839 
4,137 
B01-140 FIBRE FLAX AND HEMP 7,305 0,147 0,782 1,087 18,401 0,001 2,621 0,002 1,979 0,839 33,165 
B01-141 COTTON 721,440 108,744 830,184 
0,191 B01-142 SILKWORMS 0,116 0,001 0,009 0,064 
B01-149 OTHER 
B01-14 FIBRE PLANTS AND SILKWORMS 7,305 0,147 0,782 721,556 109,833 18,410 0,001 0,064 2,621 0,002 1,979 0,839 863,540 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-1500 EXPORT REFUNDS 
B01-1501 COMPENSATION FOR WITHDRAWALS AND BUYING 
IN AND FOR FREE DISTRIBUTION OPERATIONS 
001-1502 COMPENSATION TO PROMOTE COMMUNITY CITRUS 
FRUITS* 
B01-1503 COMPENSATION TO ENCOURAGE PROCESSING OF 
CITRUS FRUITS 1,679 0,383 3,570 58,761 61,099 14,030 
11,621 0,040 7,342 160,691 51,187 86,505 22,725 
801-1504 CITRUS REGISTER 
B01-1505 IMPROVEMENT OF PRODUCTION 
B01-1506 PROMOTION MEASURES 
B01-1507 NUTS 
801-1508 BANANAS 
B01-1509 OTHER INTERVENTION 5,868 0,032 0,372 
18,677 68,409 0,155 0,087 48,467 
1,219 
42,427 
-0,020 0,001 0,056 0,009 
0,168 ' 0,348 1,737 0,726 
86,148 2,155 
0,006 73,060 58,109 
1,520 7,474 0,085 24,430 0,043 0,074 
18,490 2,253 3,654 
0,074 0,125 0,176 
7,039 1,838 186,794 
390,337 
1,592 
130,003 
0,204 
8,847 
90,140 
138,214 
8,994 
801-150 FRESH FRUIT AND VEGETABLES 19,169 0,456 12,579 246,331 341,697 161,688 0,087 114,923 42,993 9,461 3,903 1,838 955,124 
B01-1510 EXPORT REFUNDS 
B01-1511 PRODUCTION AID FOR PROCESSED TOMATO 
PROOUCTS 
B01-1512 PRODUCTION AID FOR FRUIT-BASED PRODUCTS 
801-1513 PRODUCTION AID AND INTERVENTION FOR 
PROCESSED DRIED GRAPE PRODUCTS 
B01-1514 PRODUCTION AID FOR TINNED PINEAPPLE 
t 
B01-1516 AIDS FOR PROCESSED RASPBERRIES 0,595 3,186 1,177 6,016 3,894 2,318 0,022 9,623 
59,241 56,175 15,232 
0,045 24,307 15,866 37,906 
105,097 3,481 
4,434 198,593 
18,525 1,410 0,163 1,473 
----- 31,780 
0,027 0,484 
0,039 
0,611 29,877 
361,021 
97,161 
108,618 
4,434 
l 
j 
0L611 
CO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED ACAINSf [HE 1994 BUDGET (ECU MILLION). 10. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-1519 OTHER INTERVENTION 
B01-151 PROCESSED FRUIT AND VEGETABLES 0,595 3,186 1,222 194,662 79,416 59,890 0,022 226,741 1,438 32,466 2,083 601,720 
801-152 OTHER INTERVENTION 
801-15 FRUIT AND VEGETABLES 19,763 3,642 13,801 440,992 421,113 221,579 0,109 341,664 44,431 41^926 5,986 1,838 1.556,844 
W 
4* 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST 1HE 1994 BUDGET (ECU MILLION) 11. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-160. REFUNDS ON PRODUCTS OF THE VINE-GROWING 0,023 0,091 0,238 1,274 48,587 5,921 
SECTOR 10,599 2,784 10,912 80,429 
B01-1610 INTERVENTION STORAGE OF WINE AND GRAPE 
MUST(R. 822/87) 
801-1611 DISTILLATION OF WINE (REG. 822/87) 
B01-1612 COMPULSORY DISTILLATION OF THE BY­
PRODUCTS OF WINE-MAKING (ART.35 822/87) 0,203 5,307 14,627 9,515 
1,578 11,529 66,269 47,003 
0,032 14,737 25,239 22,408 
154,780 
12,548 2,386 
4,301 
1,218 54,446 
285,461 
53,775 
B01-161 INTERVENTION FOR PRODUCTS OF THE 
VINE-GROWING SECTOR 1,780 16,869 95,633 81,757 189,737 7,905 
0,003 
0,001 
3,450 393,682 
B01-1620 TECHNICAL COSTS 
B01-1621 FINANCIAL COSTS 
B01-1622 OTHER COSTS 
BOl-1623 DEPRECIATION OF STOCKS 0,120 7,618 0,811 
0,030 0,759 0,034 
0,000 3,693 4,026 
0,569 0,237 44,459 47,410 5,836 
1,147 
4,294 
65,875 14,388 
1,971 
12,016 
162,000 
B01-162 TAKING OVER OF ALCOHOL FROM COMPULSORY 
DISTILLATION (ARTS.37 & 40 OF R.822/87) 0,719 0,237 56,529 52,281 77,153 3,455 190,374 
B01-163 AID FOR THE USE OF MUST 0,060 0,735 1,904 6,309 42,188 79,494 
119,972 0,041 2,245 1,067 
13,818 ~r~ 134,000 
801-164 PERMANENT ABANDONMENT PREMIUMS IN 
RESPECT OF AREAS UNDER VINES 2,588. 18,460 170,718 46,404 372,000 
5,757 B01-165 OTHER INTERVENTION 1,916 1,485 1,779 0,047 0,531 
B01-16 PRODUCTS OF THE VINE-GROWING SECTOR 0,083 0,091 7,976 38,743 379,260 230,330 477,002 0,041 3,315 38,335 1,067 1.176,243 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 12. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
B01-170 REFUNDS ON TOBACCO 
801-171 PREMIUMS FOR TOBACCO 0,988 
4,169 0,835 24,944 2,505 0,971 
27,976 385,301 117,162 77,104 18,581 
369,885 0,043 0,989 
4,102 TOTALS ! 
49,858 
985,700 
1,901 
1,183 
-4,434 
19,894 
18,544 
3,332 B01-1120 TECHNICAL COSTS OF PUBLIC STORAGE 
BOl-1721 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1722 OTHER PUBLIC STORAGE COSTS 
B01-1723 DEPRECIATION OF STOCKS 1,078 
1,009 
-0,001 -3,391 
15,123 0,824 
0,174 
-1,042 
4,771 
B01-172 INTERVENTION STORAGE OF TOBACCO -0,001 13,818 
1,997 4,726 
1,335 B01-173 CONVERSION PREMIUM 
B01-174 CONTROL AGENCIES 
B01-175 COMMUNITY FUND FOR RESEARCH AND 
INFORMATION -0,001 0,000 0,000 
B01-179 OTHER INTERVENTION FOR TOBACCO 
B01-17 TOBACCO 5,156 28,811 426,060 119,667 78,076 394,528 0,043 5,092 1.057,433 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 13. 
801-180 SEEDS 
B01-181 BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY 
2,523 17,569 7,184 1,554 4,100 13,948 0,067 9,498 0,102 12,410 0,063' 6,478 
HOPS 
* 0,430 2,403 0,535 0,289 0,006 0,000 0,010 TOTALS ! 
75,496 
3,672 
B01-182 ETHYL ALCOHOL OF AGRICULTURAL ORIGIN 
B01-1830 POSEIDOM PROGRAMME 
B01-1831 POSEIMA PROGRAMME 
B01-1832 POSEICAN PROGRAMME 
B01-1833 AEGEAN ISLANDS 16,770 43,811 32,182 
26,896 32,182 
26,896 
43,811 
16,770 
119,660 801-183 PROG. OF OPTIONS SPECIFIC TO THE REMOTE 
&INSUL.NATURE OF CERT. REG.-PLANT PROD. 16,770 43,811 32,182 26,896 
B01-184 TABLE OLIVES 
B01-184 RN TABLE OLIVES 
B01-184 TOT TABLE OLIVES 2,198 
2,198 2,198 
2,198 
B01-1850 REFUNDS FOR RICE 
B01-1851 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-18S2 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1853 OTHER PUBLIC STORAGE COSTS 
B01-1854 DEPRECIATION OF STOCKS 0,001 0,055 0,167 0,343 1,319 0,819 
-0,001 
0,000 
-0,006 15,941 
0,004 
0,001 
-0,059 
0,011 0,168 0,077 0,039 18,929 
0,003 
0,001 
-0,065 
0,011 
B01-1855 PRODUCTION REFUNDS FOR STARCH & BREWING 0,016 0,001 0,001 0^017 
j 
CO 
-«4 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 14. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-1856 SUBSIDIES FOR DELIVERIES TO REUNION 
BOl-1857 PRODUCTION AID FOR INDICA RICE* 
BOl-1859 OTHER INTERVENTION 0,593 0,411 0,306 2,682 0.030 
0,013 4,022 
0,013 
B01-185 RICE 
B01-189 OTHER 0,017 0,055 0,167 0,936 1,723 1,125 18,580 0,169 0,119 0,039 22,931 
65,310 2,335 1,899 3,280 0,036 57,759 
B01-18 OTHER PLANT SECTORS OR PRODUCTS 
B01-18 RN OTHER PLANT SECTORS OR PRODUCTS 
B01-18 TOT OTHER PLANT SECTORS OR PRODUCTS 2,970 17,624 9,755 19,261 52,504 49,444 3,353 28,114 0,102 12,579 27,078 6,527 57,759 287,069 
2,198 2,198 
2,970 17,624 9,755 19,261 54,701 49,444 3,353 28,114 0,102 12,579 27,078 6,527 57,759 289,267 
B01-1 PLANT PRODUCTS 
B01-1 RN PLANT PRODUCTS 
B01-1 . TOT PLANT PRODUCTS 572,666 616,204 3.479,846 2.375,089 3.614,075 5.530,019 78,675 3.121,162 5,595 496,068 355,411 1.546,228 61,762 21.852,799 
2,198 --— 3,448 5,646 
572,666 616,204 3.479,846 2.375,089 3.616,273 5.530,019 78,675 3.121,162 5,595 496,068 358,859 1.546,228 61,762 21.858,445 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 15. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BO1-20O0 REFUNDS ON BUTTER AND 8UTTER0IL 
B01-2001 REFUNDS ON SKIMMED-MILK POWDER 
* 
B01-2002 REFUNDS ON CHEESE 
* 
B01-2003 REFUNDS ON OTHER MILK PRODUCTS 2^,216 29,701 19,278 0,181 0,738 31,288 11,537 0,295 0,031 120,301 0,109 14,646 
14,326 3,527 17,865 0,282 7,226 8,585 0,210 12,461 8,693 
5,805 151,363 103,295 3,620 5,504 86,783 12,360 36,542 0,031 148,033 1,669 37,338 
94,954 132,213 67,518 0,152 7,121 195,534 47,112 0,555 0,307 371,919 2,741 89,795 251,320 
73,174 
592,341 
1.009,921 
1.926,756 B01-200 REFUNDS ON MILK AND MILK PRODUCTS 138,300 316,803 207,955 3,953 13,646 320,830 79,594 37,602 0,369 652,714 4,518 150,472 
B01-2010 PRIVATE STORAGE 
B01-2011 TECHNICAL COSTS OF PUBLIC STORAGE 
801-2012 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2013 OTHER PUBLIC STORAGE COSTS 
801-2014 DEPRECIATION OF STOCK 0,074 
0,037 
-0,001 
4,274 0,291 
0,429 
5,789 
0,808 0,011 0,001 1,784 
0,013 -0,005 1,806 
0,197 -13,900 -1,217 
64,109 0,096 
0,128 
5,926 -0,712 -0,526 0,021 2,257 
2,410 
-10,350 
75,118 
B01-201 INTERVENTION STORAGE OF SKIMMED-MILK 
POWDER 4,384 7,316 0,221 -13,903 66,482 -0,712 5,625 0,021 69,434 
B01-2020 AID FOR SKIMMED-MILK POWDER FOR USE AS 
FEED FOR CALVES* 
B01-2021 AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR CALVES* 
B01-2022 AID FOR SKIMMED-MILK POWDER FOR USE AS 
FEED FOR ANIMALS OTHER THAN CALVES 
BOl-2023 AID FOR LIQUID SKIMMED MILK FOR USE AS 
fEED FOR ANIMALS OTHER THAN CALVES 
301-2024 AID FOR SKIMMED MILK PROCESSED INTO 
CASEIN* 
301-2025 AID FOR POWDERED MILK WITH 10S FAT FOR 
USE AS FEED FOR CALVES 15,566 0,809 117,422 
4,768 0,675 8,172 
1,023 
34,426 21,683 0,010 200,730 4,314 0,628 
1,386 0,849 7,522 
65,215 86,312 130,440 
0,257 7,292 
0,609 
70,783 0,370 477,210 
24,238 
-1,023 
278,790 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 16. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
BOl-202 AID FOR SKIMMED MILK 20,334 35,911 146,253 0,010 267,331 91,475 8,150 201,480 0,370 7,901 TOTALS ! 
779,215 
BOl-2030 PRIVATE STORAGE 
B01-2031 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2032 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2033 OTHER STORAGE COSTS 
B01-2034 DEPRECIATION OF STOCKS 6,672 1,233 7,175 
0,102 0,012 2,045 
0,064 0,007 - 1,347 
-1,632 -0,165 -8,510 11,647 5,731 0,129 
3,520 0,126 4,789 0,707 
2,548 0,079 3,498 0,527 
-13,991 -2,533 -9,419 -2,427 
10,549 28,845 4,116 16,205 2,395 
1,265 0,111 1,485 
0,699 0,069 0,343 
-5,640 -3,573 -2,851 
0,034 2,242 49,189 
14,162 
9,181 
-50,739 
45,787 
B01-203 INTERVENTION STORAGE OF BUTTER AND 
CREAM 5,206 1,088 2,058 2,626 9,320 31,445 3,053 12,530 -3,359 3,614 67,581 
801-2040 CONSUMPTION AID FOR BUTTER AND FOR THOSE 
RECEIVING SOCIAL ASSISTANCE* 
801-2049 OTHER MEASURES 13,059 
123,537 5,512 125,921 2,007 9,811 207,855 12,455 22,546 0,465 71,834 0,781 73,602 13,059 
656,327 
B01-204 OTHER MEASURES RELATING TO BUTTERFAT 123,537 5,512 125,921 2,007 9,811 207,855 25,514 22,546 0,465 71,834 0,781 73,602 669,386 
801-2050 STORAGE OF CHEESE 
B01-2059 OTHER INTERVENTION 0,103 0,473 5,757 0,172 82,515 
0,000 89,021 
0,000 
801-205 INTERVENTION FOR OTHER MILK PRODUCTS 0,103 0,473 5,757 0,172 82,515 0,000 89,021 
B01-2060 FINANC.CONTRIBUT.BY THE GUARANT.SECTION -0,018 0,002 -0,014 
TO NON-MARKETING AND CONVERSION PREMIUMS 
B01-2061 SCHOOL MILK -0,003 0,000 0,000 
5,872 4,181 41,635 0,025 15,179 40,173 2,699 6,365 0,113 ' 4,135 3,600 30,634 -0,033 
154 J 610 
O 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 17. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-2062 MARKET DEVELOPMENT MEASURES 
B01-2063 IMPROVEMENT OF MILK QUALITY 
B01-2064 OTHER MEASURES UNDER THE PROGRAMME TO 
EXPAND THE MARKET FOR MILK PRODUCTS 
BOl-2065 PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION OF MILK PRODUCTION 
BOl-2066 PREMIUM FOR DEFINITIVE CESSATION OF 
MILK PRODUCTION 
B01-2067 COMPENSATION FOR TEMPORARY SUSPENSION OF 
QUOTAS 
B01-2068 PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION IN MILK PRODUCTION 
B01-2069 OTHER MEASURES 0,351 1,868 5,207 0,583 2,533 1,431 0,459 4,720 0,262 4,122 0,239 1,682 
-0,013 7,622 
8,570 16,729 71,516 1,994 0,051 0,331 
0,282 
14,968 82,957 17,039 24,254 1,168 33,276 5,922 34,642 
4,381 3,377 17,483 0,546 8,827 17,557 3,258 
0,000 -0,001 15,366 -0,003 -0,096 0,000 0,191 23,040 
0,002 7,520 
15,226 
30,984 -0,005 23,457 
9,985 
0,282 
311,042 
86,179 
15,268 
15,226 
30,978 
B01-206 OTHER MEASURES IN THE MILK AND MILK 
PRODUCTS SECTOR 19,157 26,156 151,192 1,141 49,126 142,019 25,449 35,339 1,733 64,575 56,302 74,805 646,993 
B01-2070 LINEAR LEVY 
* 
BOl-2071 SUPER LEVY 0,464 -0,541 
-0,224 -3,965 37,202 -1,281 -0,098 0,072 -1,476 0,006 
-0,020 3,634 0,012 -0,016 -7,990 -0,001 
-27,778 -2,855 
0,855 
-2,000 B01-207 FINANCIAL CONTRIBUTION BY MILK 
PRODUCERS 0,240 -3,965 36,661 -1,301 3,536 0,085 -1,476 -0,016 -7,984 -27,779 
B01-208 MEASURES TO ASSIST SMALL PRODUCERS 
BOl-2090 COMPENSATION FOR NON-ALLOCATION OF 
MILK QUOTAS 
B01-2099 OTHER MEASURES 0,009 0,033 2,408 2,450 
B01-209 OTHER MEASURES IN THE MILK SECTOR 0,009 0,033 2,408 ?,450 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 18. 
BELGIQUE DENMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-20 MILK AND MILK PRODUCTS 311,167 381,538 677,461 7,574 74,138 942,746 320,216 187,729 2,551 995,148 57,901 290,647 0,021 4.248,836 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 19. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
B01-210 REFUNDS ON BEEF/VEAL 79,397 49,119 370,582 2,098 12,531 307,602 552,274 65,043 0,061 189,599 80,097 TOTALS i 
1.708,401 
B01-2110 PRIVATE STORAGE 
* 
B01-2111 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2112 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2113 OTHER PUBLIC STORAGE COSTS 
B01-2114 DEPRECIATION OF STOCKS 0,089 
0,105 2,865 10,289 
0,018 0,888 1,758 
-1,829 -36,446 -19,627 
0,065 0,130 -0,337 
0,934 14,194 33,378 4,080 
0,157 3,355 11,955 1,094 
-17,911 -61,022 -56,699 -34,875 
0,916 19,858 0,183 
0,027 16,626 
4,758 
-1,059 -3,268 -106,148 
2,525 -0,248 
82,653 
24,009 
-338,884 
23,494 
B01-211 INTERVENTION STORAGE OF BEEF/VEAL -1,706 -32,629 -7,361 -16,820 -42,893 8,492 -29,701 -0,848 -3,268 -82,240 -208,976 
B01-2120 PREMIUMS FOR SUCKLER COWS 
B01-2121 ADDITIONAL PREMIUMS FOR SUCKLER COWS 49,824 15,797 32,898 14,987 137,136 273,367 85,407 48,402 1,126 4,641 38,296 139,609 
9,489 9,311 20,744 0,625 0,369 
B01-2122 SPECIAL PREMIUMS 
B01-2123 DESEASONALIZATION PREMIUMS 
B01-2124 PREMIUMS FOR FATTENING YOUNG MALE CALVES 
B01-2125 EXTENSIFICATION PREMIUMS 
B01-2126 - PROMOTION AND MARKETING MEASURES 
B01-2127 ADDITIONAL PREMIUMS FOR SUCKLER 
COWS (PORTUGAL) 
B01-2129 OTHER INTERVENTION 18,697 21,799 90,507 7,685 30,184 158,021 112,971 33,450 1,544 15,869 10,860 155,056 
0,613 25,771 5,232 
4,584 2,065 15,358 5,655 40,116 158,006 57,523 11,442 0,649 0,354 5,137 88,124 
0,776 1,143 1,012 
0,005 -0,074 4,881 0,150 
0,026 841,490 
40,538 
656,642 
31,616 
389,012 
3,081 
4,881 
-0,044 
BOl-212 INTERVENTION OTHER THAN STORAGE OF 
BEEF/VEAL 82,594 39,661 149,463 28,326 229,323 590,407 281,677 93,843 3,689 20,864 59,173 388,196 1.961,216 
-0*--
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 20. 
BELGIQUE DANMARK OEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-21 BEEF/VEAL 160,284 . 56,151 512,684 30,424 225,033 855,116 842,442 129,185 3,750 209,615 55,905 386,053 3.466,641 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 21. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS » 
801-220 EXPORT REFUNDS FOR SHEEPMEAT AND 
GOATMEAT 
B01-2210 PRIVATE STORAGE * 
B01-2219 OTHER INTERVENTION * 0,275 1,388 1,664 
B01-221 INTERVENTION IN THE FORM OF STORAGE OF 
SHEEPMEAT AND GOATMEAT 0,275 1,388 1,664 
BOl-2220 EWE AND GOAT PREMIUMS 
B01-2220 RN EWE AND GOAT PREMIUMS 
BOl-2220 TOT EWE AND GOAT PREMIUMS 1,523 2,195 42,446 101,817 245,404 152,478 125,069 195,200 0,079 18,762 55,867 342,507 
_ 2,934 83,412 101,845 2,641 0,867 15,043 --— 26,224 117,032 
1,523 2,195 45,380 185,229 347,249 155,119 125,936 210,243 0,079 18,762 82,091 459,539 
B01-2221 
B01-2229 SLAUGHTER PREMIUMS 
OTHER INTERVENTION 0,000 -5,205 1.283,347 
349,999 
1.633,346 
-5,205 
0,000 
B01-222 INTERVENTION OTHER THAN STORAGE OF 
SHEEPMEAT AND GOATMEAT 
B01-222 RN INTERVENTION OTHER THAN STORAGE OF 
SHEEPMEAT AND GOATMEAT 
BOl-222 TOT INTERVENTION OTHER THAN STORAGE OF 
• SHEEPMEAT AND GOATMEAT 1,523 
1,523 2,195 42,446 101,817 245,404 152,478 125,069 195,200 
s 0,079 18,762 55,867 337,301 
2,934 83,412 101,845 2,641 0,867 15,043 - 26,224 117,032 
2,195 45,380 185,229 347,249 155,119 125,936 210,243 0,079 18,762 82,091 454,333 1.278,142 
349,999 
1.628,141 
BOl-22 SHEEPMEAT AND GOATMEAT 
B01-22 RN SHEEPMEAT AND GOATMEAT 
BOl-22 TOT SHEEPMEAT AND GOATMEAT 1,523 2,195 42,446 101,817 245,404 152,478 125,344 195,200 0,079 18,762 55,867 338,690 
2,934 83,412 101,845 2,641 0,867 15,043 26,224 117,032 
1,523 2,195 45,380 185,229 347,249 155,119 126,211 210,243 0,079 18,762 82,091 455,722 1.279,806 
349,999 
1.629,804 
EAGGF GUARANTEE 
EXPENDITURE CflWlKD AGAINST THE 1994 BUDGET (ECU MILLION) 22. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-230 REFUNDS ON PIGMEAT 13,288 118,264 61,357 1,923 5,085 25,807 1,652 2,929 24,275 1,395 3,152 259,128 
21,875 
135,336 B01-231 INTERVENTION FOR PIGMEAT 
* 3,972 6,199 2,669 1,591 0,574 0,152 2,693 0,007 3,922 0,096 
B01-239 OTHER INTERVENTION 35,765 99,158 0,413 
B01-23 PIGMEAT 53,024 124,463 163,184 1,923 6,676 26,381 1,804 5,622 0,007 28,611 1,395 3,248 416,338 
•J* EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 23. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-240 REFUNDS ON EGGS 1,440 0,336 5,165 0,215 1,143 1,922 0,004 0,144 15,162 0,024 0,408 25,963 
213,619 BOl-241 REFUNDS ON POULTRYMEAT 
* 
001-249 OTHER INTERVENTION 8,624 27,903 6,412 0,978 1,546 126,916 0,245 0,973 34,463 1,760 3,800 
B01-24 EGGS AND POULTRYMEAT 10,064 28,239 11,578 1,192 2,689 128,838 0,249 1,117 49,625 1,784 4,208 239,582 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST [HE 1994 BUDCET (ECU MILLION) 24. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINCD COMMUNITY TOTALS 
B01-250 TRANSHUMANCE 
801-2510 POSEIDOM 
B01-2511 POSEIMA 
B01-2512 POSEICAN 
B01-2513 AEGEAN ISLANDS 0.665 96,291 1,947 
14,845 1,947 
14,845 
96,291 
0,665 
113,749 801-251 PROGRAMME OF OPTIONS SPECIFIC TO REMOTE 
INSULAR AREAS-LIVESTOCK PRODUCTS SECTION 0,665 96,291 1,947 14,845 
B01-253 MEASURES TO CONTROL EPIZOOTIC DISEASES 
BOl-259 OTHER 
BOl-259 RN OTHER 
BOl-259 TOT OTHER 3,515 
23,000 
26,515 3,515 
23,000 
26,515 
BOl-25 OTHER ANIMAL PRODUCT AID MEASURES 
BOl-25 RN OTHER ANIMAL PRODUCT AID MEASURES 
BOl-25 TOT OTHER ANIMAL PRODUCT AID MEASURES 0,665 96,291 1,947 
0,665 96,291 1,947 18,361 
23,000 
41,361 117,264 
23,000 
140,264 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 25. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-260 REFUNDS ON FISHERY PRODUCTS 
B01-261 INTERVENTION FOR FISHERY PRODUCTS 0,082 5,426 0,398 1,057 7,977 11,236 2,179 0,696 0,035 2,119 1,835 33,040 
2,430 BOl-262 POSEICAN (CEPHALOPODS) 2,430 
801-26? OTHER INTERVENTION 
001-26 EUROPEAN FISHERIES GUARANTEE FUND 0,082 5,426 0,398 1,057 10,407 11,236 2,179 0,696 0,035 2,119 1,835 35,470 
801-2 ANIMAL PRODUCTS 
B01-2 RN ANIMAL PRODUCTS 
B01-2 TOT ANIMAL PRODUCTS 536,144 598,013 1.407,750 144,652 660,638 2.118,742 1.292,234 519,550 
-—- 2,934 83,412 101,845 2,641 0,867 15,043 
536,144 598,013 1.410,68.4 228,064 762,483 2.121,383 1.293,101 534,593 6,387 1.301,795 193,333 1.024,681 
49,224 117,032 
6,387 1.301,795 242,557 1.141,713 0,021 9.803,938 
372,999 
0,021 10.176,937 
EACGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 26. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-300 REFUNDS ON CEREALS EXPORTED IN THE FORM 0,024 0,029 0,145 0,999 33,799 34,996 
OF CERTAIN SPIRITUOUS BEVERAGES 
B01-3010 CEREALS AND RICE* 5,353 11,359 25,408 1,787 17,888 22,970 1,564 29,085 0,000 43,855 0,889 17,370 177,529 
B01-3011 SUGAR AND ISOGLUCOSE* 10,574 22,628 54,189 3,700 19,561 5,565 2,696 0,003 36,489 0,544 30,937 186,886 
001-3012 SKIMMED MILK* 3,426 8,706 18,377 0,433 22,293 18,026 0,981 0,020 54,827 0,120 9,759 136,967 
BO1-3013 BUTTER* 11,687 4,830 5,115 0,005 2,300 6,710 0,066 13,218 0,008 3,406 47,345 
801-3014 EGGS* 1,744 0,829 2,338 0,043 2,257 0,018 0,917 3,046 0,003 0,109 ' 11,303 
B01-3019 OTHER AGRICULTURAL PRODUCTS 6,598 3,081 0,182 1,974 3,890 2,842 17,799 36,367 
B01-301 REFUNDS ON CERTAIN GOODS OBTAINED BY 39,382 48,353 108,509 6,149 17,888 71,355 35,772 36,587 0,024 151,434 1,563 79,381 596,397 
PROCESSING AGRICULTURAL PRODUCTS 
B01-30 REFUNDS ON CERTAIN GOODS OBTAINED BY 39,382 48,353 108,509 6,149 17,912 71,383 35,917 37,587 0,024 151,434 1,563 113,180 631,393 
PROCESSING AGRICULTURAL PRODUCTS 
cn 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 27. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-310 ACCESSION COMPENSATORY AMOUNTS GRANTED 0,001 -0,002 0,082 0,041 0,048 0,002 0,023 -0,001 0,192 
IN INTRA-COMMUNITY TRADE 
B01-31 ACCESSION COMPENSATORY AMOUNTS GRANTED 0,001 -0,002 0,082 0,041 0,048 0,002 0,023 -0,001 0,192 
IN INTRA-COMMUNITY TRADE 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 28. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
001-3200 M.C.A.ON IMPORTS GRANTED BY IMPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) 
BOl-3201 ' M.C.A.ON IMPORTS GRANTED BY EXPORT.MEMB. 
STAT.ON BEHALF OF IMP.MEMB.ST.(DEP.CUR.) 
B01-3202 M.C.A.ON IMPORTS LEVIED BY IMPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 
BOl-3203 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 
B01-3204 M.C.A.ON EXPORTS LEVIED BY EXPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) 0,189 0,097 0,869 
-0,009 
0,185 0,082 0,593 
0,031 -0,380 
0,040 0,000 
2,361 -0,024 
0,002 0,150 
0,002 
-0,002 0,033 -0,008 0,731 
0,004 
-0,003 0,007 
0,001 -0,533 1,549 
3,531 
-0,389 
0,229 
-0.501 
BOl-320 MONETARY COMPENSATORY AMOUNTS IN 
INTRA-COMMUNITY TRADE 0,189 0,097 1,045 0,113 0,253 2,363 -0,024 0,150 0,030 0,000 0,202 4,418 
0,075 
-0,007 
0,069 BOl-3210 PART.OF M.C.A.GRANTED ON IMP.(INTO MEMB. 
STAT.WITH A DEPREC.CURRJEXC.IMPORT LEVY 
BOl-3211 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURRENCY) -0,024 0,069 0,006 0,000 
0,015 0,003 
BOl-321 MONETARY COMPENSATORY AMOUNTS IN TRADE 
WITH THIRD COUNTRIES -0,024 0,069 0,006 0,015 0,003 0,000 
B01-32 MONETARY COMPENSATORY AMOUNTS LEVIED OR 
PAID IN TRADE IN AGRICULTURAL PRODUCTS 0,189 0,097 1,021 0,113 0,322 2,363 -0,024 0,156 0,045 0,003 0,203 4,487 
cn 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 29. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-330 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (CEREALS)* ,233 11,781 0,611 0,425 26,906 5,997 0,075 1,586 2,691 58,303 
801-331 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOO AID (RICE)* 0,136 4,503 4,638 
0,711 B01-332 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SUGAR)* 0,711 
B01-333 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIL)* 
801-334 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (MILK POWDER)* 10,043 7,294 2,884 1,354 
0,264 0,508 22,083 
801-335 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (BUTTEROIL)* -0,014 0,250 
B01-33 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 18,276 11,781 8,602 0,425 0,136 26,906 2,884 10,499 0,075 3,204 3,199 85,986 
cn co 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 30. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY IO[ALS ! 
B01-340 INTEREST PAYMENTS TO M.S.,AFTER CHANGES ' 24,453 39,276 13,203 6,400 — — 83,332 
IN METHOD OF FINANC.EAGGF GUAR.EXPEND. 
801-34 INT.PAID MEMB.STAT.AS RESULT OF REFORM 24,453 39,276 13,203 6,400 83,332 
METHOD USED FINAN.EXP.EACGF GUARANT.SEC. 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) " 31. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
001-350 DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 2,950 1,636 0,213 39,911 32,909 4,641 20,417 0,000 1,562 12,354 19,818 136,412 
DEPRIVED PERSONS IN THE COMMUNITY 
B01-35 DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 2,950 1,636 0,213 39,911 32,909 4,641 20,417 0,000 1,562- 12,354 19,818 136,412 
DEPRIVED PERSONS IN THE COMMUNITY 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 32. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
801-360 MEASURES TO COMBAT FRAUD AFFECTING THE . 75,921 75,921 
EAGGF GUARANTEE SECTION ' 
801-361 CENTRALIZED SYSTEM FOR MONITORING — — 0,957 0,957 
AGRICULTURAL MARKET TRENDS 
B01-36 MEASURES TO COMBAT FRAUD AFFECTING THE '—-, —_ . « 76f878 76>878 
EAGGF GUARANTEE SECTION 
cn 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 33. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
001-370 CLEARANCE OF PREVIOUS YEARS'ACCOUNTS -6,684 -3,370 -6,950 -19,217 -183,928 -17,597 -5,753 -334,802 -40,384 0,690 5,994 -612,000 
BOl-37 CLEARANCE OF PREVIOUS YEARS'ACCOUNTS -6,684 -3,370 -6,950 -19,217 -183,928 -17,597 -5,753 -334,802 -40,384 0,690 5,994 -612,000 
cn 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1994 BUDGET (ECU MILLION) 34. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-3800 AID FOR SMALL PRODUCERS OF ARABLE CROPS 
B01-3801 ENCOURAGEMENT FOR GROWING TRADITIONAL 0,000 
CEREALS 
B01-3802 AID FOR SMALL COTTON PRODUCERS 
B01-3803 PURCHASE OF MILK QUOTAS 
B01-3804 SUCKLER-COW PREMIUM FOR MIXED HERDS 7,445 
B01-3805 EWE PREMIUM IN LESS-FAVOURED AND 0,066 
MOUNTAIN AND HILL AREAS 
B01-3805 RN EWE PREMIUM IN LESS-FAVOURED AND 
MOUNTAIN AND HILL AREAS 
B01-3805 TOT EWE PREMIUM IN LESS-FAVOURED AND 0,066 
MOUNTAIN AND HILL AREAS 
B01-3809 OTHER 0,001 
15,207 1,138 
-0,012 -0,009 
4,960 0,192 8,681 29,031 5,159 12,520 -0,003 0,420 
7,329 26,514 45,934 25,181 19,888 42,830 0,021 0,108 22,207 64,595 
0,499 9,498 19,877 0,481 — --— 17,646 
7,828 36,012 65,811 25,662 19,888 42,830 0,021 0,108 22,207 82,240 0,001 
16,344 
-0,021 
68,407 
254,673 
48,000 
302,673 
B01-380 DIFFERENTIAL APPLICATION OF AGRICULTURAL 7,512 
MARKET MECHANISMS 
B01-380 RN DIFFERENTIAL APPLICATION OF AGRICULTURAL 
MARKET MECHANISMS 
B01-380 TOT DIFFERENTIAL APPLICATION OF AGRICULTURAL 7,512 
MARKET MECHANISMS 12,289 41,912 55,741 54,204 25,047 55,350 0,021 0,105 22,207 65,014 
0,499 9,498 19,877 0,481 —- 17,646 
12,789 51,410 75,618 54,684 25,047 55,350 0,021 0,105 22,207 82,660 339,403 
48,000 
387,403 
B01-381 QUALITY PROMOTION MEASURES 0,345 0,345 
BOl-382 INFORMATION ON RURAL DEVELOPMENT 
B01-389 OTHER RURAL DEVELOPMENT MEASURES 
B01-38 RURAL DEVELOPMENT SCHEMES LINKED TO 
MARKET OPERATIONS 
B01-38 RN RURAL DEVELOPMENT SCHEMES LINKED TO 
MARKET OPERATIONS 
001-38 TOT RURAL DEVELOPMENT SCHEMES LINKED TO 
MARKET OPERATIONS 7,512 
7,512 12,289 41,912 55,741 54,204 25,047 55,350 0,021 
0,499 9,498 19,877 0,481 
12,789 51,410 75,618 54,684 25,047 55,350 0,021 0,105 22,207 65,014 0,345 
17,646 
0,105 22,207 82,660 0,345 339,748 
48,000 
387,748 
EAGGF GUARANIEE 
EXPENDITURE CHARGED AGAINST HIE 1994 BUDGET (ECU MILLION) 35. 
BOl-39 OTHER MEASURES 
BOl-3 ANCILLARY EXPENDITURE 
BOl-3 RN ANCILLARY EXPENDITURE 
BOl-3 TOT ANCILLARY EXPENDITURE BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
47,136 
61,624 58,497 123,469 54,050 -30,548 170,209 75,914 -210,745 0,120 115,967 90,377 207,407 77,223 
0,499 9,498 19,877 0,481 17,646 
61,624 58,497 123,969 63,547 -10,671 170,690 75,914 -210,745 0,120 115,967 90,377 225,052 77,223 TOTALS ! 
47,136 
793,564 
48,000 
841,564 
cn 
EAGGF GUARANTEE 
EXPENDITURE CHARGED ACAINST THE 1994 BUDGET (ECU MILLION) 36. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY TOTALS ! 
BOl-400 INCOME AID 0,659 1,337 10,267 13,365 4,104 0,269 30,000 
801-401 
! B01-40 INCOME AID 0,659 1,337 10,267 13,365 4,104 0,269 30,000 
B01-4 INCOME AID 0,659 1,337 10,267 13,365 4,104 0,269 30,000 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST HIE 1994 BUDGET (ECU MILLION) 37. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY 
001-500 ACCOMPANYING MEASURES (FORMER SYSTEM) 0,007 1,092 21,676 46,440 4,540 1,232 11,526 
001-5010 EARLY RETIREMENT 
001-5010 RN EARLY RETIREMENT 
U01-5010 TOT EARLY RETIREMENT 
001-5011 ENVIRONMENT 
B01-5011 RN ENVIRONMENT 
001-5011 TOT ENVIRONMENT 
BOl-5012 AFFORESTATION 
BO1-5012 RN AFFORESTATION 
BOl-5012 TOT AFFORESTATION 1,369 122,644 
0,138 
1,507 122,644 1,400 86,811 1,222 
0,000 1,102 -0,008 
1,400 87,913 1,214 
13,762 67,715 
5,381 
13,762 73,096 
1,475 17,411 5,813 14,759 0,023 29,888 
0,915 2,364 0,157 
2,391 19,775 5,813 14,759 0,180 29,888 0,654 2,554 3,698 
0,818 12,021 5,834 
0,000 1,361 
0,818 12,021 7,195 
0,381 2,046 11,308 
3F77/, 
0,381 2,046 15,082 TOTALS 
93,420 
89,433 
1,095 
90,527 
224,163 
6,880 
231,043 
83,104 
7,211 
90,315 
801-501 ACCOMPANYING MEASURES (NEW SYSTEM) 
801-501 RN ACCOMPANYING MEASURES (NEW SYSTEM) 
801-501 TOT ACCOMPANYING MEASURES (NEW SYSTEM) 2,844 140,055 
1,053 2,364 
3,898 142,419 5,813 29,921 154,549 31,110 
5,813 0,000 6,640 -0,008 
29,921 161,189 31,102 1,199 14,067 17,142 
0,000 5,135 
1,199 14,067 22,277 396,700 
15,185 
411,885 
B01-50 ACCOMPANYING MEASURES 
B01-50 RN ACCOMPANYING MEASURES 
801-50 TOI ACCOMPANYING MEASURES 
B01-5 ACCOMPANYING MEASURES 
B01-5 RN ACCOMPANYING MEASURES 
B01-5 TOT ACCOMPANYING MEASURES 0,007 },936 161,730 52,252 29,921 159,089 32,343 11,526 
1,053 2,364 0,000 6,640 -0,008 
0,007 4,989 164,094 52,252 29,921 165,730 32,335 11,526 
0,007 3,936 161,730 52,252 29,921 159,089 32,343 11,526 
1,053 2,364 0,000 6,640 -0,008 
0,007 4,989 164,094 52,252 29,921 165,730 32,335 11,526 1,853 16,621 20,840 
0,000 5,135 
1,853 16,621 25,975 
1,853 ' 16,621 20,840 
0,000 5,135 
1,853 16,621 25,9/5 490,119 
15,185 
505,304 
490,119 
15,185 
5(15,304 
j 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINSI HIE 1994 BUDCE1 (ECU MILLION) 38. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-600 MONETARY RESERVE 
001-60 MONETARY RESERVE 
B01-6 MONETARY RESERVE 
B01 EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
B01 RN EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
B01 IOT EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 1.170,442 1.277,309 5.174,133 2.626,044 4.284,353 7.991,424 1.479,165 3.445,596 12,101 1.915,953 655,741 2.799,155 139,005 32.970,421 
1,053 5,797 92,910 123,919 9,762 0,859 15,043 0,000 52,673 139,813 441,830 
1.170,442 1.278,362 5.179,930 2.718,953 4.408,273 8.001,186 1.480,024 3.460,639 12,101 1.915,953 708,414 2.938,968 139,005 33.412,251 
TOTAL TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
TOTAL RN TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
TOTAL TOT TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 1.170,442 1.277,309 5.174,133 2.626,044 4.284,353 7.991,424 1.479,165 3.445,596 12,101 1.915,953 655,741 2.799,155 139,005 32.970,421 
1,053 5,797 92,910 123,919 9,762 0,859 15,043 0,000 52,673 139,813 441,830 
1.170,442 1.278,362 5.179,930 2.718,953 4.408,273 8.001,186 1.480,024 3.460,639 12,101 1.915,953 708,414 2.938,968 139,005 33.412,251 
G 
Footnote to Annex II: 
The breakdown of expenditure by Member State is made purely for accounting purposes and must be treated with the utmost caution "if analytical conclusions 
are to be drawn from it, given that, firstly, the deadlines for payments may differ very considerably depending on the Member State and, secondly, that the 
expenditure incurred by the latter on account of the fact that the Community constitutes for agricultural products a unified economic area. As an example of this, 
some export refunds for a product coming from one Member State are paid by another Member State or buying-in may take place in a neighbouring country. 
cn co 
•It Annex 3 
EAGGF GUARANTEE SECTION EXPENDITURE BY SECTOR (1) (2) 
ECU million 
CHAPTERS 
BUDGET 1994 . 
10 
11 
12 
13 
14 
15 
1S 
17 
18 SECTOR OR TYPE OF MEASURE 
ARABLE CROPS 
- of which cereals 
- of which oilseeds 
- of which protein plants 
- of which other(3) 
- of which set-aside(4) 
- of which refunds 
- of which storage 
- of which hectare aid 
- of which other intervention 
SUGAR 
- of which refunds 
- of which storage 
OLIVE OIL 
- of which refunds 
- of which intervention 
DRIED FODDER AND DRIED VEGETABLES 
- of which dried fodder 
- of which dried vegetables 
FIBRE PLANTS AND SILK WORMS 
- of which flax and hemp 
- of which cotton 
FRUIT AND VEGETABLES 
of which refunds 
fresh 
processed 
of which intervention 
fresh 
processed 
WIND PRODUCTS 
of which refunds 
of which intervention 
of which private storage 
of which distillation 
TOBACCO 
of which refunds 
of which intervention 
OTHER PLANT PRODUCTS 
of which seeds 
of which hops 
of which rice 
TOTAL FOR TITLE B1-1 1990 
7.834,5 
3.740,4 
3.439,4 
536,8 
96,7 
21,2 
2.444,4 
1.251,4 
21,2 
4.117,5 
1.388,3 
925,9 
383,3 
1.168,2 
134,9 
1.033,3 
306,5 
298,0 
8,5 
580,3 
40,3 
539,8 
1.244,5 
80,6 
67,0 
13,6 
1.163,9 
603,4 
560,5 
745,2 
54,7 
690,5 
39,9 
267,4 
1.232,1 
61,9 
1.170,2 
169,2 
73,5 
10,6 
85,1 
14.668,8 1991 
9.259,0 
5.038,9 
3.473,1 
555,1 
114,8 
77,0 
3.601,5 
1.419,9 
77,0 
4.160,6 
1.814,9 
1.251,2 
460,9 
1.874,2 
111,8 
1.762,4 
421,7 
403,9 
17,8 
521,8 
33,6 
487,9 
1.088,7 
94,8 
76,9 
17,9 
993,9 
412,0 
561,9 
1.047,8 
55,5 
992,3 
41,1 
367,2 
1.329,6 
65,3 
1.264,3 
179,5 
66,7 
0,9 
111,9 
17.537,2 1992 
10.218,3 
5.420,8 
4.006,3 
481,8 
161,8 
147,6 
3.139,8 
2.497,1 
147,6 
4.433,8 
1.937,4 
1.305,6 
496,1 
1.754,3 
48,4 
1.705,9 
388,5 
380,2 
8,3 
771,3 
29,0 
742,1 
1.253,4 
116,7 
91,6 
25,1 
1.136,7 
516,0 
620,7 
1.087,2 
77,3 
1.009,9 
40,4 
320,7 
1.233,0 
71,9 
1.161,1 
390,0 
* 81,5 
9,9 
87,3 
19.033,4 1993 
10.610,7 
6.464,1 
2.880,1 
560,1 
279,5 
426,9 
2.788,8 
2.723,8 
426,9 
4.671,3 
2.188,6. 
1.531,4 
501,7 
2.468,1 
68,7 
2.399,4 
532,0 
523,7 
8,3 
860,6 
29,6 
830,8 
1.663,9 
187,5 
156,4 
31,1 
1.476,4 
919,5 
556,9 
1.509,6 
100,2 
1.409,4 
57,5 
464,3 
1.165,1 
36,2 
1.128,9 
259,5 
70,4 
24,5 
69,5 
21.258,1 1994 
12.652,3 
7.462,2 
2.561,1 
625,1 
291,0 
1.712,9 
1.513,2 
186,7 
10.552,8 
399,6 
2.061,5 
1.377,4 
551,2 
1.819,5 
52,8 
1.766,7 
378,4 
367,1 
11.3 
863,5 
33,2 
830,2 
1.556,8 
216,7 
186.8 
29,9 
1.340,1 
768,3 
571,8 
1.176,2 
80,4 
1.095,8 
54,4 
285,5 
1.057,4 
49,9 
1.007,5 
287,1 
75,5 
3,7 
22,9 
21.852,8 
I 
J 
Annex 3 
EAGGF GUARANTEE SECTION EXPENDITURE BY SECTOR (1) (2) (Ctd) 
ECU million 
CHAPTERS 
BUDGET 1994 
B1-20 
B1-21 
B1-22 
B1-23 
B1-24 
B1-25 
B1-26 SECTOR OR TYPE OF MEASURE 
MILK AND MILK PRODUCTS 
Refunds 
Intervention, of which: 
- aid for skimmed milk 
- storage of skimmed milk 
- storage of butter 
- disposal of butter 
- financial contribution of milk producers 
- expansion of the market 
BEEF/VEAL 
Refunds 
Intervention, of which: 
- public and private storage 
- suckler cow premium 
- special premium 
SHEEPMEAT AND GOATMEAT 
Refunds 
Intervention 
PIGMEAT 
Refunds 
Intervention 
EGGS AND POULTRY 
Refunds 
- Eggs 
- Poultry 
OTHER MEASURES CONCERNING ANIMAL 
PRODUCTS 
FISHERIES(5) 
Refunds 
Intervention 
TOTAL FOR TITLE B1 - 2 
B1-30 
B1-31 
B1-32 REFUNDS ON CERTAIN GOODS OBTAINED BY 
PROCESSING AGRICULTURAL PRODUCTS 
ACCESSION COMPENSATORY AMOUNTS 
GRANTED IN INTRA-COMMUNITY TRADE 
MONETARY COMPENSATORY AMOUNTS LEVIED 
OR PAID IN INTRA-COMMUNITY TRADE 1990 
4.955,9 
1.930,8 
3.025,1 
843,9 
394,7 
580,5 
524,9 
- 348,3 
268,6 
2.833,2 
1.110,0 
1.723,2 
997,7 
292,4 
401,5 
1.452,3 
I 
1.452,3 
246,9 
174,0 
72,9 
178,5 
178,5 
33,1 
145,4 
0,4 
-
9.667,2 
511,5 
36,6 
270,9 1991 
5.636,6 
2.249,0 
3.387,6 
1.052,7 
270,5 
661,4 
669,6 
- 352,4 
248,3 
4.235,0 
1.282,4 
3.012,6 
2.302,8 
366,9 
334,9 
1.790,4 
1.790,4 
252,2 
199,5 
52,7 
169,2 
169,2 
35,7 
133,5 
p.m. 
-
12.143,4 
704,1 
28,3 
130,7 1992 
4.006,8 
2.056,1 
1.950,7 
1.086,5 
- 432,9 
88,3 
508,5 
- 368,0 
301,8 
4.413,8 
1.332,5 
3.081,3 
2.190,6 
436,7 
453,5 
1.749,2 
1.749,2 
141,6 
130,4 
11,2 
193,2 
193,2 
32,8 
160,4 
6,0 
-
10.510,6 
699,6 
28,2 
0,9 1993 
5.211,3 
2.287,5 
2.923,8 
857,0 
-44,6 
161,6 
684,9 
-299,1 
421,7 
3.986,3 
1.711,2 
2.275,1 
1.383,1 
558,2 
318,7 
1.800,4 
1.800,4 
200,9 
-193,5 
7,4 
290,9 
- 290,9 
40,7 
250,2 
134,8 
32,4 
0,1 
32,3 
11.657,0 
743,5 
7,1 
136,4 1994 
4.248,8 
1.926,8 
2.322,0 
779,2 
69,4 
67,6 
669,4 
-2,0 
188,4 
3.466,6 
1.708,4 
1.758,2 
-209,0 
882,0 
656,6 
1.279,8 
1.279,8 
416,3 
259,1 
157,2 
239,6 
239,6 
26,0 
213,6 
117,3 
35,5 
0,0 
35,5 
9.803,9 
631,4 
0,2 
4,5 
cn cn 
ai at Annex 3 
EAGGF GUARANTEE SECTION EXPENDITURE BY SECTOR (1) (2) (Ctd) 
ECU million 
CHAPTERS 
BUDGET 1994 
B1-33 
B1-34 
B1-35 
B1-36 
B1-37 
B1-38 
B1-39 SECTOR OR TYPE OF MEASURE 
REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 
INTEREST PAYMENTS TO MEMBER STATES 
AFTER CHANGES IN METHOD OF FINANCING 
EXPENDITURE 
DISTRIBUTION OF AGRICULTURAL PRODUCTS 
TO THE MOST DEPRIVED PERSONS IN THE 
COMMUNITY 
MEASURES TO COMBAT FRAUD IN CONNECTION 
WITH EAGGF GUARANTEE SECTION 
CLEARANCE OF ACCOUNTS OF PREVIOUS 
YEARS AND REMAINING APPROPRIATIONS 
RURAL DEVELOPMENT MEASURES LINKED TO 
MARKETS 
OTHER MEASURES 
TOTAL FOR TITLE B1 - 3 
B1-40 
B1-50 INCOME AID(') 
ACCOMPANYING MEASURES!/) 
TOTAL FINANCED WITHIN THE GUIDELINE 
(GUIDELINE) 
(B1-60) 
EXPENDITURE F 
B2-90 
B0-10 
-(MONETARY RESERVE) 
INANCED OUTSIDE THE GUIDELINE 
FISHERIES GUARANTEE FUND(5) 
Refunds 
Intervention 
REPAYMENT TO MEMBER STATES OF COST OF 
DEPRECIATION OF STOCKS OF AGRICULTURAL 
PRODUCTS AND SPECIFIC DISPOSAL OF 
BUTTER FROM PUBLIC STOCKS 
EXPENDITURE CHARGED USING 
APPROPRIATIONS CARRIED OVER FROM THE 
PREVIOUS YEAR 
TOTAL EAGGF GUARANTEE EXPENDITURE 1990 
85,6 
66,6 
136,9 
3,0 
- 377,9 
-
. 
733,2 
. 
. 
25.069,2 
(30.630,0) 
(1.000,0) 
23,6 
23,6 
1.360,7 
-
26.453,5 1991 
217,0 
84,7 
145,0 
20,1 
- 437,8 
388,2 
. 
1.280,3 
-
. 
30.960,8 
(32.511,0) 
(1.000,0) 
26,2 
26,2 
797,3 
601,6 
32.385,9 
(7) 1992 
221,6 
86,0 
130,2 
24,6 
79,0 
304,4 
. 
1.574,5 
-
. 
31.118,5 
(35.039,0) 
(1.000,0) 
32,1 
1,9 
30,2 
799,5 
157,4 
32.107,5 1993 
160,4 
100,3 
130,2 
80,1 
-384,8 
444,7 
. 
1.417,9 
35,8 
221,7 
34.590,4 
(36.657,0) 
(1.000,0) 
-
" 
157,7 
34.748,1 1994 
86,0 
83,3 
136,4 
76,9 
- 612,0 
339,7 
47,1 
793,6 
30,0 
490,1 
32.970,4 
(36.465,0) 
(1.000,0) 
• 
-
441,8 I 
33.412,2 
1 
The expenditure is based on the claims by Member States under the advance payments arrangements and charged to each year in accordance with article 100 of the Financial Regulation. 
Expenditure charged from 16 October to 15 October of the following year. 
Potato starch and non fibre flax. 
Since 1994 set-aside has been included in chapter 10 "arable crops". 
The European Fisheries Guarantee Fund expenditure has been financed within the guideline since 1993. 
Set-aside payments by the Guidance Section, income aid and accompanying measures have been financed within the guideline since 1993. 
Not including set-aside payments by the Guidance section and income aid, which were not in charge of the Guarantee Section. 
en Annex 4 
EAGGF GUARANTEE EXPENDITURE: BREAKDOWN BY SECTOR AND PERCENTAGE (1990-1994)(1K2 
SECTOR OR TYPE OF MEASURE 1990 
MIO 
ECU 1991Ç3) 
MIO 
ECU 19920 
MIO 
ECU 1993Ç 
MIO 
ECU 1994(3 
MIO 
ECU 
ARABLE CROPS 
- of which cereals 
- of which oilseeds 
- of which protein plants 
- of which others 
- of which set-aside(4) 
SUGAR 
OLIVE OIL 
DRIED FODDER AND DRIED VEGETABLES 
FIBRE PLANTS AND SILK WORMS 
FRUIT AND VEGETABLES 
WINE PRODUCTS 
TOBACCO 
OTHER PLANT PRODUCTS 7.834,5 
3,740,4 
3.439,4 
536,8 
96,7 
21,2 
1.388,3 
1.168,2 
306,5 
580,3 
1.244,5 
745,2 
1.232,1 
169,2 29,2% 
13,9% 
12,8% 
2,0% 
0,4% 
0,1% 
5,2% 
4,4% 
1,1% 
2,2% 
4,6% 
2,8% 
4,6% 
0,6% 9.259,0 
5.038,9 
3.473,1 
555,1 
114,8 
77,0 
1.814,9 
1.874,2 
421,7 
521,8 
1.088,7 
1.047,8 
1.329,6 
179,5 28,7% 
15,6% 
10,8% 
1,7% 
0,4% 
0,2% 
5,6% 
5,8% 
1,3% 
1,6% 
3,4% 
3,3% 
4,1% 
0.6% 10.218,3 
5.420,8 
4.006,3 
481,8 
161,8 
147,6 
1.937,4 
1.754,3 
388,5 
771,3 
1.253,4 
1.087,2 
1.233,0 
390,0 32,1% 
17,0% 
12,6% 
1,5% 
0,5% 
0,5% 
6,1% 
5,5% 
1,2% 
2,4% 
3,9% 
3,4% 
3,9% 
1.2% 10.610,7 
6.464,1 
2.880,1 
560,1 
279,5 
426,9 
2.188,6 
2.468,1 
532,0 
860,6 
1.663,9 
1.509,6 
1.165,1 
259,5 30,3% 
18,5% 
8,2% 
1,6% 
0,8% 
1,2% 
6,3% 
7,1% 
1,5% 
2,5% 
4,8% 
4,3% 
3,3% 
0,7% 12.652,3 
7.462,2 
2.561,1 
625,1 
291,0 
1.712,9 
2.061,5 
1.819,5 
378,4 
863,5 
1.556,8 
1.176,2 
1.057,4 
287,1 37,7% 
22,2% 
7,6% 
1,9% 
0,9% 
5,1% 
6,1% 
5,4% 
1,1% 
2,6% 
4,6% 
3,5% 
3,1% 
0,9% 
SUB-TOTAL I: PLANT PRODUCTS 14.668,8 54.7% 17.537,2 54.4% 19.033.4 59.7% 21.258.1 60.8% 21.852.8 65.1% 
MILK AND MILK PRODUCTS 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER ANIMAL PRODUCTS 
FISHERIES 4.955,9 
2.833,2 
1.452,3 
246,9 
178,5 
0,4 
23,6 18,5% 
10,6% 
5,4% 
0,9% 
0,7% 
0,0% 
0,1% 5.636,6 
4.295,0 
1.790,4 
252,2 
169,2 
0,0 
26,2 17,5% 
13,3% 
5,6% 
0,8% 
0,5% 
0,0% 
0,1% 4.006,8 
4.413,8 
1.749,2 
141,6 
193,2 
6,0 
32,1 12,6% 
13,8% 
5,5% 
0,4% 
0,6% 
0,0% 
0,1% 5.211,3 
3.986,3 
1.800,4 
200,9 
290,9 
134,8 
32,4 14,9% 
11,4% 
5,1% 
0,6% 
0,8% 
0,4% 
0.1% 4.248,8 
3.466,6 
1.279,8 
416,3 
239,6 
117,3 
35,5 12,7% 
10,3% 
3,8% 
1,2% 
0,7% 
0,3% 
0,1% 
SUB-TOTAL II: ANIMAL PRODUCTS 9.690,8 36.1% 12.169.6 37.8% 10.542.7 33.1% 11.657.0 33.3% 9.803.9 29.2% 
NON ANNEX II 
ACA's - MCA's 
DEPRECIATION AND SPECIFIC DISPOSAL OF BUTTER 
FOOD AID REFUNDS 
INTEREST AFTER CHANGE IN FINANCING METHOD 
FREE DISTRIBUTION 
FRAUD PREVENTION MEASURES 
RURAL DEVELOPMENT 
OTHER MEASURES 
INCOME AID 
ACCOMPANYINT MEASURES 511,5 
307,5 
1.360,7 
85,6 
66,6 
136,9 
3,0 
0,0 
0,0 
0,0 
0,0 1,9% 
1,1% 
5,1% 
0,3% 
0,2% 
0,5% 
0,0% 
0,0% 
0,0% 
0,0% 
0,0% 704,1 
159,0 
797,3 
217,0 
84,7 
145,0 
20,1 
388,2 
0,0 
0,0 
0,0 2,2% 
0,5% 
2,5% 
0,7% 
0,3% 
0,5% 
0,1% 
1,2% 
0,0% 
0,0% 
0,0% 699,6 
29,1 
799,5 
221,6 
86,0 
130,2 
24,6 
304,4 
0,0 
0,0 
0,0 2,2% 
0,1% 
2,5% 
0,7% 
0,3% 
0,4% 
0,1% 
1,0% 
0,0% 
0,0% 
0,0% 743,5 
143,5 
0,0 
160,4 
100,3 
130,2 
80,1 
444,7 
0,0 
35,8 
221,7 2,1% 
0,4% 
0,0% 
0,5% 
0,3% 
0,4% 
0,2% 
1,3% 
0,0% 
0,1% 
0.6% 631,4 
4,7 
0,0 
86,0 
83,3 
136,4 
76,9 
339,7 
47,1 
30,0 
490,1 1,9% 
0,0% 
0,0% 
0,3% 
0,2% 
0,4% 
0,2% 
1,0% 
0,1% 
0,1% 
1.5% 
SUB-TOTAL III 2.471,8 9,2% 2.515,4 7.8% 2.295.0 7,2% 2.060.2 5.9% 1.925.7 5.7% 
TOTAL AGRICULTURAL EXPENDITURE 26.831,4 100,0% 32.222,2 100,0% 31.871.1 100,0% 34.975,3 100,0% 33.582,4 100,0% 
ACCOUNTS CLEARANCE FOR PREVIOUS YEARS 
TOTAL EAGGF GUARANTEE SECTION 377.9 - 437.8 78.9 
26.453,5 31.784,4 31.950.0 384.3 
34.590.5 612.0 
32.970,4 
(1) Expenditure is based on the Member States' claims under advance payments arrangements and charged against each year in accordance with Article 100 of the Financial Regulation. 
(2) Expenditure charged frorrf 16 October to 15 October of the following year. 
(3) Not including expenditure using appropriations carried over from the previous year. 
(*) The expenditure for set-aside has been included in chapter 10 "arable crops" since 1994, it was previously included in chapter 40 "set-aside". 
cn co 
Annex 5 
BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATETORY 
1994(1) 
ECU million 
CHAPTER 
BUDGET 
1994 
10 
11 
12 
13 
14 
15 
16 
17 
18 
20 
21 
22 
23 
24 
25 
26 
30 
33 
38 
40 SECTOR OR TYPE OF MEASURE 
Arable crops(3) 
Sugar(3) 
Olive oil 
Dried fodder and dried vegetables 
Fibre plants and silk worms 
Fruit and vegetables(3)(4) 
Wine products 
Tobacco(4) 
Other plant products(3)(4) 
Milk and milk products(3)(4) 
Beef/veal(3) 
Sheepmeat and goatmeat(4) 
Pigmeat(4) 
Eggs and poultry 
Other animal products(4) 
Fisheries(4) 
Non Annex II 
Refunds food aid 
Rural development 
Income aid 
SUB-TOTAL TOTAL 
MIO ECU 
12.643,7 
2.043,7 
1.811,7 
378,4 
863,5 
1.526,5 
1.176,2 
1.057,5 
102,1 
4.218,3 
3.466,5 
1.279,8 
281,0 
239,6 
0,0 
33,0 
631,4 
86,0 
339,8 
30,0 
32.208,7 % 
39,3% 
6,3% 
5,6% 
1,2% 
2,7% 
4,7% 
3,7% 
3,3% 
0,3% 
13,1% 
10,8% 
4,0% 
0,9% 
0,7% 
0,0% 
0,1% 
2,0% 
0,3% 
1,1% 
0,1% 
100,0% REFUNDS 
MIO ECU 
1.513,2 
1.377,4 
52,8 
0,0 
0,0 
216,7 
80;4 
49,9 
18,9 
1.926,8 
1.708,4 
0,0 
259,1 
239,6 
0,0 
0,0 
631,4 
86,0 
0,0 
0,0 
8.160,5 
25,3% % 
18,5% 
16,9% 
0,6% 
0,0% 
0,0% 
2,7% 
1,0% 
0,6% 
0,2% 
23,6% 
20,9% 
0,0% 
3,2% 
2,9% 
0,0% 
0,0% 
7,7% 
1,1% 
0,0% 
0,0% 
100,0% INTERVENTION^) 
MIO ECU 
11.130,5 
666,3 
1.758,9 
378,4 
863,5 
1.309,8 
1.095,8 
1.007,6 
83,2 
2.291,5 
1.758,1 
1.279,8 
21,9 
0,0 
0,0 
33,0 
0,0 
0,0 
339,8 
30,0 
24.048,1 
74,7% % 
46,3% 
2,8% 
7,3% 
1,6% 
3,6% 
• 5,4% 
4,6% 
4,2% 
0,3% 
9,5% 
7,3% 
5,3% 
0,1% 
0,0% 
0,0% 
0,1% 
0,0% 
0,0% 
1,4% 
0,1% 
100,0% 
' i 
I 
Annex 5 (Ctd) 
CHAPTER SECTOR OR TYPE OF MEASURE MIO ECU 
BUDGET 
1994 • 
31-32 ACA's-MCA's 4,7 
34 Reimbursement of interest 83,3 
36 Measures to combat fraud 76,9 
37 Clearance of accounts -612,0 
50 Accompanying measures 490,1 
Food aid(3) 219,4 
Others(4) 499,3 
TOTAL 32.970,4 
(1) Expenditure charged against the 1994 budget. 
(2) The breakdown of intervention by economic category is shown in annex 6. 
(3) "FOOD AID" regroups Chapter 35 "distribution to deprived persons" (136,4 ECU million) and free distribution of agricultural products concerning chapters with (3). 
(4) In "OTHERS" are included expenditure on: programme to the remote and insular regions (251,3 ECU million),register of olive cultivation (7,8 ECU million), measures to control epizootic diseases (134,9 ECU 
million) and 105,3 ECU million concerning several chapters with (4) and also chapter 39. 
« 
CD 
o Annex 6 
BREAKDOWN OF INTERVENTION EXPENDITURE BY CHAPTER AND BY ECONOMIC CATEGORY 
1994(1) ECU million 
CHAPT. 
BUDGET 
1994 
10 
11 
12 
13 
14 
15 
16 
17 
18 
20 
21 
22 
23 
24 
25 
26 
30 
33 
38 
40 SECTOR OR TYPE OF MEASURE 
Arable crops 
Sugar 
Olive oil 
Dried fodder and dried vegetables 
Fibre plants and silk worms 
Fruit and vegetables 
Wine products 
Tobacco 
Other plant products(3)(4) 
Milk and milk products 
BeefA/eal 
Sheepmeat and goatmeat 
Pigmeat 
Eggs and poultry 
Other animal products 
Fisheries 
Non Annex II 
Food aid refunds 
Rural development 
Income aid 
SUB-TOTAL 
, TOTAL 
INTERVEN­
TION 
EXPENDIT. 
11.130,5 
666,3 
1.758,9 
378,4 
863,5 
1.309,8 
1.095,8 
1.007,6 
83,2 
2.291,5 
1.758,1 
1.279,8 
21,9 
0,0 
0,0 
33,0 
0,0 
0,0 
339,8 
0,0 
24.048,1 
100,0% STORAGE 
178,1 
551,1 
36,0 
0,0 
0,0 
0,1 
244,8 
18,6 
0,0 
226,5 
-209,1 
1,7 
21,9 
0,0 
0,0 
-0,1 
0,0 
0,0 
0,0 
0,0 
1.069,6 
'4,4% WITH­
DRAWALS 
AND SIMILAR 
OPERAT­
IONS 
0,0 
0,0 
0,0 
0,0 
0,0 
369,0 
339,2 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
17,5 
0,0 
0,0 
0,0 
0,0 
725,7 
3,0% PRICE COMPENSATORY AIDS(2) 
TOTALS 
10.953,3 
115,2 
1.722,9 
378,4 
863,5 
852,2 
139,8 
965,3 
80,5 
1.637,4 
1.967,2 
1.278,1 
0,0 
0,0 
0,0 
15,6 
0,0 
0,0 
339,8 
30,0 
2*339,2 
88,7% OF WHICH 
CLASSIC 
832,3 
115,2 
1.722,9 
378,4 
863,5 
852,2 
139,8 
965,3 
80,5 
1.637,4 
164,0 
1.278,1 
0,0 
0,0 
0,0 
15,6 
0,0 
0,0 
339,8 
30,0 
9.415,0 
39,2% OF WHICH 
REFORM 
10.121,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
1.803,2 
0,0 
0,0 
0,0 
0,0, 
0,0 
0,0 
0,0 
0,0 
0,0 
11.924,2 
49,6% GUIDANCE 
PREMIUMS 
0,0 
0,0 
0,0 
0,0 
0,0 
88,5 
372,0 
23,7 
2,7 
424,7 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
911,6 
3,8% OTHERS 
0 
-0,9 
0,0 
0,0 
0,0 
0.0 
0,0 
0,0 
0,0 
0,0 
2,9 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
2,0 
0,0% 
(1) Expenditure charged against 1994 budget. 
(2) The breakdown of expenditure on intervention in the form of price commpensating aid in shown in annex 7. 
( ) "OTHERS" includes co-responsibility levy charged against crops producers and the financial contribution of milk producers. 
Annex 7 
BREAKDOWN OF INTERVENTION EXPENDITURE IN THE FORM OF PRICE COMPENSATING AID 
1994(1) 
ECU million 
CHAPT. 
BUDGET 
1994 
10 
11 
12 
13 
14 
15 
16 
17 
18 
20 
21 
22 
23 
24 
25 
26 
30 
33 
38 
40 SECTOR OR TYPE OF MEASURE 
Arable crops 
Sugar 
Olive oil 
Dried fodder and dried vegetables 
Fibre plants and slik worms 
Fruit and vegetables 
Wine products 
Tobacco 
Other plant products 
Milk and milk products 
BeefA/eal 
Sheepmeat and goatmeat 
Pigmeat 
Eggs and-poultry 
Other animal products 
Fisheries 
Non Annex II 
Food aid refunds 
Rural development 
Income aid 
SUB-TOTAL 
m ExDenditure charaed aaainst 1994 budget. PCA TOTALS 
10.953,3 
115,2 
1.722,9 
378,4 
863,5 
852,2 
139,8 
965,3 
80,5 
1.637,4 
1.967,4 
1.278,1 
0,0 
0,0 
0.0 
15,6 
0,0 
0,0 
339,8 
30,0 
21.339,2 
100,0% PRODUCTION AID 
TOTALS 
8.851,9 
29,1 
1.051,9 
378,4 
862,7 
240,1 
0,0 
965,3 
80,5 
0,0 
1.964,1 
1.278,1 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
339,4 
0,0 
16.041,5 
75,2% OF WHICH 
CLASSIC 
21,1 
29,1 
1.051,9 
378,4 
862,7 
240,1 
0,0 
965,3 
80,5 
0,0 
160,9 
x 1.278,1 
0,0 
0,0 
0,0 
o.o 
0,0 
0,0 
339,4 
0,0 
5.407,5 
25,3% OF WHICH 
REFORM 
8.830,8 
o.o 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
1.803,2 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
10.634,0 
49,8% AID FOR 
PROCESS­
ING AND 
CON­
SUMPTION 
388,5 
86,1 
657,2 
0,0 
0,0 
601,4 
132,9 
0,0 
0,0 
1.603,2 
0,0 
0,0 
0,0 
0,0 
0,0 
15,6 
0,0 
0,0 
0,0 
0,0 
3.484,9 
16,3% PROMOT­
ION AID 
0,0 
0,0 
13,8 
0,0 
0,8 
10,7 
6,8 
0,0 
0,0 
34,2 
3,1 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,4. 
0,0 
69,8 
0,3% SET-ASIDE + INCOME AID 
TOTAL 
1.712,9 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
30,0 
1.742,9 
8,2% OF WHICH 
CLASSIC 
422,7 
0,0 
0,0 
0,0 
0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
30,0 
452,7 
2,1% OF WHICH 
REFORM 
1.290,2 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0.0 
0,0 
o.o 
o.o 
0,0 
o.o 
0,0 
0,0 
0,0 
1.290,2 
J 6,0% 
I 
Annex 8 
TREND OF THE BREAKDOWN OF EXPENDITURE OF INTERVENTION AND REFUNDS BY SECTOR (1990-1994Ï (V) 
SECTOR OR TYPE OF MEASURE 
Total expenditure 
Refunds 
Intervention 
Arable crops 
Refunds(3) 
Intervention 
Sugar 
Refunds(3) 
Intervention 
Olive oil 
Refunds 
Intervention 
Milk products 
Refunds(3) 
Intervention 
Beef/Veal 
Refunds 
Intervention 
Other products or headings(*) 
Refunds(3) 
Intervention 1990 
MIO ECU 
26.527,5 
7.721,9 
18.805,6 
7.869,7 
2.500,9 
5.368,8 
1.391,1 
928,7 
462,4 
1.249,2 
136,3 
1.112,9 
4.971,7 
1.946,6 
3.025,1 
2.833,2 
1.110,0 
1.723,2 
8.212,6 
1.099,4 
7.113,2 % 
100,0% 
29,1% 
70,9% 
29,7% 
32,4% 
28,5% 
5,2% 
12,0% 
2,5% 
4,7% 
1,8% 
5,9% 
18,7% 
25,2% 
16,1% 
10,7% 
14,4% 
9,2% 
31,0% 
14,2% 
37,8% 1991 
MIO ECU 
31.891,0 
10.079,7 
21.811,3. 
9.312,9 
3.732,9 
. 5.580,0 
1.819,3 
1.255,6 
563,7 
1.874,2 
111,8 
1.762,4 
5.706,4 
2.319,0 
3.387,4 
4.295,0 
1.282,4 
3.012,6 
8.883,2 
1.378,0 
7.505,2 % 
100,0% 
31,6%. 
68,4% 
29,2% 
37,0% 
25,6% 
5,7% 
12,5% 
2,6% 
5,9% 
1,1% 
8,1% 
17,9% 
23,0% 
15,5% 
13,5% 
12,7% 
13,8% 
27,9% 
13.7% 
34,4% 1992 
MIO ECU 
31.276,8 
9.487,4 
21.789,4 
10.21-2,7 
3.281,8 
6.930,9 
1.944,5 
1.312,7 
631,8 
1.754,3 
48,4 
1.705,9 
4.069,7 
2.119,0 
1.950,7 
4.413,8 
1.332,5 
3.081,3 
8.881,8 
1.393,0 
7.488,8 % 
100,0% 
30,3% 
69,7% 
32,7% 
34,6% 
31,8% 
6,2% 
13,8% 
2,9% 
5,6% 
0,5% 
7,8% 
13,0% 
22,3% 
9,0% 
14,1% 
14,0% 
14,1% 
28,4% 
14.7% 
34,4% 1993 
MIO ECU 
34.433,9 
10.159,3 
24.274,6 
10.677,8 
2.878,8 
7.799,0 
2.189,6 
1.532,4 
657,2 
2.464,2 
69,8 
2.395,4 
5.264,6 
2.340,8 
2.923,8 
3.986,7 
' 1.711,2 
2.275,5 
9.851,0 
1.627,3 
8.223,7 % 
100,0% 
29,5% 
70.5% 
31,0% 
28,3% 
32,1% 
6,4% 
15,1% 
2,7% 
7,2% 
0,7% 
9,9% 
15,3% 
23,0% 
12.0% 
11,6% 
16.8% 
9,4% 
28,6% 
16,0% 
33,9% 1994 
MIO ECU 
32.208,7 
8.160,5 
24.048.2 
12.702,1 
1.571,6 
11.130,5 
2.044,4 
1.378,1 
666,3 
1.811,7 
52,8 
1.758,9 
4.240,7 
1.949,2 
2.291,5 
3.466,5 
1.708,4 
1.758,1 
7.943,3 
1.500,4 
6.442,9 % 
100,0% 
25,3% 
74.7% 
39,4% 
19,3% 
46,3% 
6,3% 
16,9% 
2,8% 
5,6% 
0,6% 
7,3% 
13,2% 
23,9% 
9,5% 
10,8% 
20.9% 
7,3% 
24,7% 
18,4% 
26,8% 
(1) Not including expenditure using appropriations carried over from previous year. i 
(2) Not including miscellaneous expenditure (details for 1994 in the second part of annex 5). 
(3) Including refunds in connection with food ad operations (chapter B1.33). " I 
(4) Including depreciation of stocks and specific disposal of butter from public stocks (1.442,9 ECU million in 1989, 1.360,7 ECU million in 1990, 797,3 ECU million in 1991 and 799,5 ECU million in 1992). 
Note: the percentage of refunds of each sector is calculated from the total of refunds and the percentage of intervention of each sector is calculated from the total of intervention. 
Annex 9 
BREAKDOWN OF INTERVENTION EXPENDITURE ON STORAGE 
1994 
ECU million 
PRODUCTS TOTAL STORAGE TOTAL PRIVATE 
STORAGE PUBLIC STORAGE 
TOTAL PUBLIC 
STORAGE 
c = d + e + f + ! Technical costs Financial costs Differences 
between buying-in 
and selling prices DEPRECIATIONS 
Total depreciation 
g = h + l Depreciation 
on purchase Special 
depreciation at end 
of year 
Cereals 
- common bread wheat 
- feed wheat 
- durum wheat 
- barley 
- rye 
- maize and imported maize 
- sorghum 
- triticale 
Rice' 
Sugar(') 
Olive oil 
Oilseeds 
Fibre flax and hemp 
Fruit and vegetables^) 
Wine produces/alcohol(3) 
Tobacco 
Milk products 
- skimmed milk 
- butter and cream 
- cheese 
Beef 
Sheepmeat and goatmeat 
Pigmeat 
Fishery products 178,14 
145,82 
-18,50 
-251,58 
270,84 
72,67 
-44,87 
3,76 
0,00 
-0,05 
551,15 
35,96 
0,00 
0,00 
0.09 
244,82 
18,54 
226,49 
69,41 
68,06 
89,02 
-209,09 
1,66 
21,88 
-0,05 0,00 
0,00 
551,151 
15,67 
0,00 
0,00 
0,09 
54,45 
0,00 
166,67 
0,00 
49,19 
117,48 
-0,25 
1,66 
21,88 
-0,05 178,14 
145,82 
-18,50 
-251,58 
270,84 
72,67 
-44,87 
3,76 
0,00 
-0,05 
0,00 
20,29 
0,00 
0,00 
0,00 
190,38 
18,54 
59,82 
69,41 
18,87 
-28,46 
-208,84 
0,00 
0,00 
0,00 520,85 
235,58 
6,34 
25,81 
156,49 
41,16 
53,34 
2,12 
0,00 
0,003 
0,00 
27,33 
J.00 
0,00 
0,00 
14,39 
1,90 
18,29 
2,26 
14,16 
1.87 
82,65 
0,00 
0,00 
0,00 118,02 
45,58 
1,71 
10,46 
33,53 
11,71 
14,09 
0,95 
0,00 
0,001 
0,00 
20,33 
0,00 
0,00 
0,00 
1,97 
1,18 
13,23 
2,41 
9,18 
1,64 
24,01 
0,00 
0,00 
0,00 -764,29 
-227,78 
-27,60 
-288,23 
-58,21 
-30,74 
-131,27 
-0,462 
-0,001 
-.07 
0,00 
-70,83 
0,00 
0,00 
0,00 
12,02 
-4,43 
-92,60 
-10,38 
-50,26 
-31,96 
-339,00 
0,00 
0,00 
0,00 303,56 
92,44 
1,05 
0,38 
139,03 
50,54 
18,97 
1.16 
0,00 
0,011 
0,00 
43,46 
0,00 
0,00 
0,00 
162,00 
19.89 
120,90 
75,12 
45,79 
0,00 
23.49 
0,00 
0.00 
0,00 296.25 
92,42 
1,05 
0.38 
139,03 
47,13 
15,55 
0,69 
0,00 
.0,011 
0,00 
35,78 
0,00 
0.00 
0,00 
148,68 
16,23 
108,92 
63,13 
45,79 
0,00 
20,18 
0,00 
0,00 
0,00 7,31 
0,02 
0,00 
0,00 
0.00 
3,41 
3.42 
0,47 
0,00 
0,00 
0,00 
7.68 
0,00 
0,00 
0,00 
13,32 
3,66 
11,98 
11,98 
0,00 
0,00 
3,31 
0,00 
0,00 
0,00 
TOTAL 1069,54 811,26 258,28 665,41 178,75 -1259,19 673,32 
(1 ) Sugar storage costs are covered by charging storage levies to sugar manufacturers. 
(2) 0.086 ECU million storage and "0" ECU million for compensatory aid to cover losses on sales of goods in private storage. 
(3) The amount of the depreciation is broken down as follows: "Public" alcohol (Art. 39) 'Mixed" alcohol (Art.35/36) 
Losses on sales 2,152 ECU million 9,864 ECU million 
Depreciation 49,542 ECU million 112,458 ECU million 
N.B. Excluding expenditure for EMERGENCY AID: 36,9 ECU million (B01-189) 626,06 47,26 
174 ANNEX 9.1 TRENDS IN QUANTITIES IN INTERVENTION STOCKS 
ANNEX 9.2 TRENDS IN QUANTITIES IN INTERVENTION STOCKS 
175 
ANNEX 9.3 TRENDS IN QUANTITIES,IN INTERVENTION STOCKS 
176 
ANNEX 9.4 TRENDS IN QUANTITIES IN INTERVENTION STOCKS 
177 
ANNEX 9.5 TRENDS IN QUANTITIES IN INTERVENTION STOCKS 
BUTTER 
g 200 f 
1992 -D- 1993 1994 
1992 -O- 1993 1994 
178 
-J 
CO 1.000 Tn. 
ro co 4^. cn cn o o o o o o o o o -vl co o o o o 
1.000 Tn. 
m H 
D O p. 
r- z 
z Q H > XI O > CO 
m 1.000 Tn. 
cnocnocnocnocno ooooooooooo 
1.000 Tn. 
-^-'•rorococo-ti.-Ci.cn cnocnocnocnocno ooooooooooo 
OCT > 
Z 
Z 
m 
x 
co 
Ci 
H 
73 m z o 
CO 
z 
D c > z 
H 
H m co 
m 
< 
m 
O 
z 
co 
H O 
o 
co 
09 
O Annex 10 
QUANTITY AND VALUE OF PRODUCTS IN PUBLIC STORAGE 
(Including additional depreciation at the end of the year) 
Situation at 30.09.1992 (1) Situation at 30.09.1993 (1) Situation at 30.09.1994 (1) 
PRODUCTS Quantity 
(tonnes) Book 
value 
(ECU 
million) 
(2) of book 
value Foresee­
able 
sales 
value 
(ECU 
million) Quantity 
(tonnes) Book 
value 
(ECU 
million) 
(3) of book 
value Foresee­
able 
sales 
value 
(ECU 
million) Quantity 
(tonnes) Book 
value 
(ECU 
million) 
(4) % of book 
value Foresee­
able 
sales 
value 
(ECU 
million) 
Common wheat 
Common wheat not 
suitable for 
bread-making 
Barley 
Rye 
Durum wheat 
Maize 
Sorghum 
Rice 8.340.864 
184.563 
962.893 
.132.956 
,550.513 
500.847 
0 
16.723 491,1 
11,3 
358,4 
188,4 
283,7 
28,7 
2,2 19,0 
0,4 
13,9 
7,3 
11,0 
1/1 
0,1 495,3 
11,0 
354,1 
186,0 
337,8 
29,7 
2,3 11.295.254 
482.606 
8.191.724 
2.348.223 
3.480.731 
3.131.086 
152.003 
25 687,8 
28,7 
445,6 
119,7 
197,3 
254,4 
12,2 
p .m. 25,9 
1,1 
16,8 
4,5 
7,4 
9,5 
0,4 699,5 
28,2 
439,1 
117,5 
261,2 
261,1 
12,7 5.200.242 
163.831 
5.930.110 
2.503.704 
927.001 
1.057.917 
159.644 
73 377,6 
9,8 
378,8 
156,8 
48,3 
75,1 
12,8 
p.m. 25,2 
0,7 
25,2 
10,5 
3,2 
5,0 
0,8 
p.m. 486,83 
11,81 
425,06 
157,95 
86,58 
84,72 
12,78 
p.m. 
Total 
cereals/rice 22.689.359 1.363,8 52,8 1.416,2 29.081.653 1.745,7 65,6 1.819,1 15.942.522 1.059,2 70,6 1.265,73 
Olive oil 64.008 69,8 2,7 81,8 167.275 187,5 7,0 214,6 125.625 120,8 8,1 164,19 
Total oils and 
fats 64.008 69,8 2,7 81,8 167.275 187,5 7,0 214,6 125.625 120,8 8,1 164,19 
Tobacco - leaf 
Tobacco -
processed 
Tobacco - baled 6 
11.323 
18.707 p.m. 
1,4 
7,9 p.m. 
0,1 
0,3 p.m. 
3,2 
5,3 0 
35 
13.505 p.m. 
4,2 p.m. 
0,2 p.m. 
4,1 0 
19 
13.265 p.m. 
4,1 p.m. 
0,3 p.m. 
4,07 
Total tobacco 30.036 9,3 0,4 8,5 13.540 4,2 0^2 4,1 13.284 4,1 0,3 4,07 
Skimmed milk 
powder 
Butter 
Grana Padano 
Parmesan req 71.267 
161.156 
7.158 53,3 
145,6 
38,4 2,1 
5,6 
1,5 53,6 
145,5 
38,6 39.751 
160.365 
7.265 
2.971 29,9 
124,5 
26,1 
12,3 1,1 
4,7 
1,0 
0,5 31,2 
123,4 
25,8 
12,2 89.413 
98.331 
0 
0 72,3 
85,4 4,8 
5,7 69,73 
91,39 
Total milk 
products 239.581 237,3 9,2 237,7 210.381 192,8 7,3 192,5 187.744 157,7 10,5 160,92 
Beef (quarters) 
Boned beef (5) 427.736 
395.551 382,1 
507,9 14,8 
19,7 383,1 
519,0 258.949 
640.996 149,6 
365,2 5,6 
13,7 149,1 
362,2 11.351 
237.424 6,4 
134,9 0,4 
9,0 6,67 
134,11 
Total beef (5) 823.287 890,0 34,5 902,1 899.945 514,8 19,3 511,3 248.775 141,3 9,4 140,78 
Public alcohol 
(hi) 2.151.799 10,3 0,4 9,9 2.839.796 14,7 0,6 13,2 3.118.269 16,4 1,1 14,49 
GRAND TOTAL 2.580,5 100% 2.656,2 2.659,7 100,0 2.754,7 1.499,5 100,0 1.750,18 
(1) Regulation (EEC) No 277 6/88 provides that 2nd category expenditure to be claimed for a given year is to be 
the period from October of one year to September of the next year. 
(2) The value expressed in ECU has been obtained by applying to the carryover value in national currency the 
September 1992. 
(3) The value expressed in ECU has been obtained by applying to the carryover value in national currency the 
September 1993. 
(4) The value expressed in ECU has been obtained by applying to the carryover value in national currency the 
September 1994. 
(5) Quantity in "carcass equivalent" since 1993. calculated 
budgetary 
budgetary rates valid fcr the conversion of expenditure in 
budgetary rates valid for the conversion of expenditure in on the basis of the operations carried out during 
rates valid for the conversion of expenditure in 
Annex 11 
OVERALL COST OF THE GUARANTEE SECTION AS A PERCENTAGE OF GROSS 
DOMESTIC PRODUCT ( GDP) 
Year 
1983 
1984 
1985 
1986 
1987 
1988 
1989 
1990 
1991 
1992 
1993 
1994 EAGGF Guarantee Section 
expenditure 
(ECU billion) 
Gross 
(1) 
15,812 
18,346 
19,744 
22,137 
22,968 (3) 
27,687 (4) 
25,873 
26,454 
32,386 (5) 
32,108 (5) 
34,748 (5) ' 
33,412 (5) Community gross domestic 
product at market prices (current 
rates and prices) 
(ECU billion) 
(Source: Cronos-ICG) 
(2) 
2.885,1 
3.118,3 
3.347,3 
3.556,1 
3.746,9 
4.068,1 
4.424,1 
4.762,3 
5.084,6 
5.313,2 (6) 
5.461,0 (6) 
5.743,9 (6) EAGGF Guarantee expenditure as 
% of Community gross domestic 
product 
Gross 
0,55% 
0,59% 
0,59% 
0,62% 
0,61% 
0,68% 
0,58% 
0,56% 
0,64% 
0,60% (6) 
0,64% (6) 
0,58% (6) 
(1) Including consequences of accounts clearance 
(2) 1981 to 1985 = EUR 1C and from 1986 = EUR 12 
(3) 1987 financial year 
(4) 1988 financial year 
(5) Including expenditure using appropriations carried over from the previous year 
(6) Estimate 
00 Annex 12-1994 EXPENDITURE ON CARRYOVERS FROM 1993, BY MEMBER STATES (BY TYPE OF FINANCING AND BY CHAPTER) 
ECU million 
— 
REFUNDS B 
0,0 DK 
0,0 D 
0,0 EL 
0,0 ES 
0,0 F 
0,0 IRL 
0,0 I 
0,0 LUX 
0,0 NL 
0,0 P 
0,0 UK 
0,0 CE 
0,0 TOTAL 
0,0 
LEVIES 
WITHDRAWALS 
PRODUCTION AID 
AID FOR PROCESSING AND CONSUMPTION 
GUIDANCE PREMIUMS 
PROMOTION AID 
SET-ASIDE AND INCOME AID 
PRIVATE STORAGE 
FIRST CATEGORY INTERVENTION 0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0,0 
0,0 
3,4 
0,0 
0,0 
0,0 
0,0 
0,0 
3,4 0,0 
0,0 
92,9 
0,0 
0,0 
0,0 
0,0 
0,0 
92,9 0,0 
0,0 
121,7 
0,0 
0,0 
2,2 
0,0 
0,0 
123,9 0,0 
0,0 
3,1 
0,0 
0,0 
0,0 
0,0 
0,0 
3,1 0,0 
0,0 
0,9 
0,0 
0,0 
0,0 
0,0 
0,0 
0,9 0,0 
0,0 
15,1 
0,0 
0,0 
0,0 
0,0 
0,0 
15,1 0,0 
0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0.0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0,0 
0,0 
26,2 
0,0 
0,0 
0,0 
0,0 
0,0 
26,2 0,0 
o.o 
134,7 
0,0 
0,0 
0,0 
0,0 
0,0 
134,7 0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0,0 
0,0 
398,0 
0,0 
0,0 
2,2 
0,0 
0,0 
400,2 
PUBLIC STORAGE 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 _ — 
0,0 
ACCOMPANYING MEASURES 0,0 1,1 2,4 0,0 0,0 6,6 0,0 0,0 0,0 0,0 0,0 5,1 0,0 15,2 
FOOD AID 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 
OTHER EXPENDITURE 0,0 0,0 0,0 0,0 0,0 0,0 0,0 26,4 
EXPENDITURE OF THE EAGGF GUARANTEE SECTION 92,9 0,9 15,1 0,0 52,6 139,8 
10. ARABLE CROPS 
18. OTHER PLANT PRODUCTS 
22. SHEEPMEAT AND GOATMEAT 
25. OTHER ANIMAL PRODUCTS 
38 RURAL DEVELOPMENT 
50 ACCOMPANYING MEASURES 
EXPENDITURE OF THE EAGGF GUARANTEE SECTION 0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0,0 
0,0 
0,0 
0,0 
0,0 
1,1 
1,1 0,0 
0,0 
2,9 
0,0 
0,5 
2,4 
5,8 0,0 
0,0 
83,4 
0,0 
9,5 
0,0 
92,9 0,0 
2,2 
101,8 
0,0 
19,9 
0,0 
123,9 0,0 
0,0 
2,6 
0,0 
0,5 
6,6 
9,7 0,0 
0,0 
0,9 
0,0 
0,0 
0,0 
0,9 0,0 
0,0 
15,1 
0,0 
0,0 
0,0 
15,1 0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 3,4 
0,0 
26,2 
23,0 
0,0 
0,0 
52,6 0,0 
0,0 
117,0 
0,0 
17,7 
5,1 
139,8 0,0 
0,0 
0,0 
, 0,0 
, 0,0 
0,0 
0,0 3,4 
2,2 
349,9 
23,0 
48,1 
15,2 
441,8 
Annex 13 
EQUALIZATION OF STORAGE COSTS FOR SUGAR 
COMMUNITY SUGAR 
Situation at 31.01.1995 
(a) % or annual levies. 
(b) % of cumulative'annual levies. Sugar 
year 
1968/69 
1969/70 
1970/71 
1971/72 
1972/73 
1973/74 
1974/75 
1975/76 
1976/77 
1977/78 
1978/79 
1979/80 
1980/81 
1981/82 
1982/83 
1983/84 
1984/85 
1985/86 
1986/87 
1987/88 
1988/89 
1989/90 
1990/91 
1991/92 
1992/93 
1993/94 Total levies 
(ECU A) 
64.844.437,00 
65.226.052,11 
69.029.052,44 
97.151.231,54 
91.067.000,23 
101.755.638,48 
104.267.684,38 
109.434.959,31 
201.167.705,37 
233.088.196,54 
248.919.064,38 
239.233.167,49 
326.426.745,59 
407.407.510,45 
478.721.551,25 
448.951.270,25 
482.847.710,50 
476.418.365,75 
499.294.692,00 
515.128.980,00 
446.395.404,00 
369.741.408,00 
326.933.932,50 
327.907.785,00 
363.579.977,50 
422.105.489,16 Total 
Reimbursements 
(ECU A) 
63.916.054,19 
69.848.500,70 
65.111.106,99 
92.680.188,23 
90.747.372,33 # 
92.645.695,20 ' 
97.929.484,41 
160.690.227,31 
184.974.731,36 
230.545.532,13 
239.524.266,97 
251.107.813,79 
316.364.823,82 
432.958.350,12 
540.741.184,20 
465.584.257,59 
407.810.922,63 
435.699.775,44' 
486.190.963,77 
414.782.452,98 
387.536.408,70 
349.139.582,88 
401.601.104,32 
428.483.221,40 
441.943.309,60 
439.454.746,54 Annual balance 
absolute 
(ECU A) 
+ 928.382,81 
- 4.622.448,59 
+ 3.917.945,45 
+ 4.471.043,31 
+ 319.627,90 
+ 9.109.943,28 
+ 6.338.199,97 
-51.255.268,00 
+ 16.192.974,01 
+ 2.542.664,41 
+ 9.394.797,41 
- 11.874.646,30 
+ 10.061.921,77 
- 25.550.839,67 
-62.019.632,95 
- 16.632.987,34 
+ 75.036.787,87 
+ 40.718.590,31 
+ 13.103.728,23 
+ 100.346.527,02 
+ 58.858.995,30 
+ 20.601.825,12 
-74.667.171,82 
-100.575.436,40 
-78.363.332,10 
- 17.349.257,38 % 
(a) 
+ 1,43 
-7,09 
+ 5,68 
+ 4,60 
+ 0,35 
+ 8,95 
+ 6,08 
- 46,84 
+ 8,05 
+ 1,09 
+ 3,77 
-4,96 
+ 3,08 
-6,27 
- 12,96 
- 3,70 
+ 15,54 
+ 8,55 
+ 2,62 
+ 19,48 
+ 13,19 
+ 5,57 
- 22,84 
- 30,67 
-21,55 
-4,11 Cumulative balance 
absolute 
(ECU A) 
+ 928.382,81 
- 3.694.065,78 
+ 223.879,67 
+ 4.694.922,98 
+ 5.014.550,88 
+ 14.124.494,16 
+ 20.462.694,13 
- 30.792.573,87 
- 14.599.599,86 
- 12.056.935,45 
-2.662.138,04 
- 14.536.784,34 
. 4.474.862,57 
- 30.025.702,24 
-92.045.335,19 
-108.678.322,53 
-33.641.534,66 
+ 7.077.055,65 
+ 20.180.783,88 
+ 120.527.310,90 
+ 179.386.306,20 
+ 199.988.131,32 
+ 125.320.959,50 
+ 24.745.523,10 
-53.617.809,00 
- 70.967.066,38 % 
(b) 
+ 1,43 
- 2,84 
+ 0,11 
+ 1,58 
+ 1,29 
+ 2,89 
+ 3,45 
- 4,38 
- 1,62 
- 1,06 
- 0,19 
- 0,89 
- 0,23 
- 1,27 
- 3,24 
- 3,31 
- 0,89 
+ 0,17 
+ 0,43 
+ 2,29 
+ 3,14 
+ 3,29 
+ 1,96 
+ 0,37 
- 0,76 
- 0,94 Duration 
of storage 
(months) 
5,63 
6,13 
5,38 
5,94 
5,81 
4,80 
4,64 
6,24 
5,99 
5,84 
6,35 
6,17 
6,09 
6,50 
7,62 
7,73 
6,77 
7,33 
7,35 
6,57 
6,20 
5,90 
5,91 
6,28 
5,84 
7,01 
Annex 14 
REVENUE FROM LEVIES IN THE SUGAR SECTOR 
1994 
(Situation at 31.01.1995) 
BUDG. AMOUNT IN ECU 
HEAD. TITLE (B) 
110 Sugar production levies (1) 786.008.274 
112 Isoglucose production levies (1) 6.400.439 
116 Additional levy 56.846.161 
115 Elimination levy (2) 
111 Sugar storage levies 
532.027.716 
113 Amounts charged on production of C sugar and isoglucose 
which is not exported 202.273 
114 Amounts charged on substituted C sugar and C isoglucose 570.148 
TOTAL REVENUE BUDGET CHAPTER 11 1.382.055.011 
(1) Basic production levies and B levies pursuant to Article 28 of Council Regulation 
(CEE) No 1785/81. 
Designed to eliminate, during the period covering marketing years 1986/87 to 
(2) 1990/91, the deficit of ECU (A) 400 million recorded following application of the 
quota arrangements for marketing years 1981/82 to 1985/86, pursuant to Article 
32a of Council Regulation (EEC) No 1785/81. 
184 
Annex 15 
SELF-FINANCING ARRANGEMENTS IN THE SUGAR SECTOR (1) (2) (3) 
1991/92 TO 1993/1994 MARKETING YEARS 
A. EXPENDITURE CHARGED 
TO COMMUNITY SUGAR 
AND ISOGLUCOSE 
PRODUCERS 
1. Production of A and B 
sugar and A and B 
isoglucose 
2. Quantity of sugar and 
isoglucose disposed of 
for consumption within 
the Community 
3. Surplus charged to 
Community producers 
(1-2) 
4. Average loss per tonne 
5. Overall loss in 
marketing year charged 
to Community 
producers (3x4) 
Cumulative adjustment 
due to rectification of 
1 à4 
6. Total overall loss 
B. LEVIES IMPOSED 
7. Basic production levies 
3. B levies 
9. Additional levy 
10. Total levies MARKETING YEAR 
1991/92 
tonnes 
13.533.896,3 
12.255.949,0 
1.277.947,3 
ECU(A)/t 
397,12 
ECU (A) 
507.498.432 
17.768.966 
525.267.398 
ECU (A) 
141.731.998 
383.535.400 
525.267.398 1992/93 
tonnes 
13.624.487,3 
12.110.396,9 
1.514.090,4 
ECU(A)/t 
412,08 
ECU (A) 
623.926.372 
-31.546.580 
592.379.792 
ECU (A) 
142.676.931 
449.702.861 
592.379.792 1993/94 
tonnes 
13.645.322,1 
11.837.765,9 
1.807.556,2 
ECU(A)/t 
384,83 
ECU (A) 
695.601.852 
+ 12.517.814 
708.119.666 
ECU (A) 
141.050.298 
479.172.775 
87.896.593 
708.119.666 AGGREGATE 
FOR 1991/92 TO 
1993/94 
tonnes 
40.803.705,7 
36.204.111,8 
4.599.593,9 
-
-
ECU (A) 
1.827.026.656 
- 1.259.800 
1.825.766.856 
ECU (A) 
425.459.226 
1.312.411.036 
87.896.594 
1.825.766.856 
(1) 
(2) 
(3) Application of Articles 28 and 28a of Council Regulation (EEC) No 1785/81. 
All the quantities are expressed as white sugar (sugar) or dry matter (isoglucose) 
Situation at the fixing in October 1994 of the amounts of the levies for the 1993/94 marketing year (Commission 
Regulation (EEC) No 2493/94. 
CO 
CD 
Annex 16a 
ARABLE CROPS - APPLICATIONS FOR AID PER HECTARE - 1993/94 MARKETING YEAR 
I 
Number of applicationsaccepted 
General scheme 
Simplified scheme 
Total 
Areas applied for (ha)(1) 
General scheme 
Simplified scheme 
Total 
Average area receiving aid per 
holding (ha) 
General scheme 
Simplified scheme 
Total B 
2.862 
6,3% 
42.255 
93,7% 
45.117 
100% 
129.213 
28,5% 
323.560 
71,5% 
452.773 
100% 
45 
8 
10 DK 
27.163 
38,4% 
43.537 
61,6% 
70.700 
100% 
1.465.051 
74,8% 
493.124 
25,2% 
1.958.175 
100% 
54 
11 
28 D 
96.156 
25,2% 
284.777 
74,8% 
380.933 
100% 
7.320.843 
74,0% 
2.571.139 
26,0% 
9.891.982 
100% 
76 
9 
26 GR 
7.359 
2,7% 
269.798 
97,3% 
277.157 
100% 
96.804(2) 
7,3% 
1.154.779(2) 
87,2% 
1.324.483(2) 
100% 
13(2) 
4(2) 
50 ESP 
141.810 
28,2% 
360.182 
71,8% 
501.992 
100% 
5.860.616 
68,1% 
2.741.766 
31,9% 
8.602.382 
100% 
41 
8 
17 FR 
184.129 
33,8% 
359.890 
66,2% 
544.019 
100% 
10.616.530 
79,4% 
2.755.470 
20,6% 
13.372.000 
100% 
58 
8 
25 IRL 
2.877 
16,6% 
14.406 
83,4% 
17.283 
100% 
184.046 
59,4% 
125.824 
40,6% 
309.870 
100% 
64 
9 
18 IT 
42.007 
7,8% 
493.965 
92,2% 
535.972 
100% 
1.238.766(2) 
31,9% 
2.641.926(2) 
68,1% 
3.880.692(2) 
100% 
29(2) 
7(2) LUX 
308 
13,9% 
1.912 
86,1% 
2.220 
100% 
11.158(2) 
31,3% 
24.545(2) 
68,7% 
35.703(2) 
100% 
36(2) 
13(2) 
16(2) NL 
1.101 
2,4% 
45.653 
97,6% 
46.754 
100% 
51.444(2) 
15,4% 
282.011(2) 
84,6% 
333.455(2) 
100% 
47(2) 
6(2) 
70 P 
3.306 
6,4% 
48.299 
93,6% 
51.605 
100% 
400.490(2) 
63,0% 
235.450(2) 
37,0% 
635.940(2) 
100% 
121 (2) 
50 
12(2) UK 
32.476 
52,5% 
29.436 
47,5% 
61.912 
100% 
3.974.918 
92,3% 
329.890 
7,7% 
4.304.808 
100% 
122 
11 
70 TOTAL 
541.554 
21,4% 
1.994.110 
78,6% 
2.535.664 
100% 
31.349.879 
69,6% 
13.679.484 
30,4% 
45.029.363 
100% 
58 
7 
18 
(1) Not including areas under non-fibre flax. 
(2) Not including five-year set-aside or forage (IT: 650.000 ha, NI: 38.000 ha, Lux: 3.000 ha, Gr: 23.500 ha, P: 130.000 ha) 
CO 
Annex 16b 
AID FOR FIELD CROPS - 1993/94 MARKETING YEAR 
PROVISIONAL DECLARATIONS OF AREA DISTRIBUTION (1.000 ha) without reductions 
Total base area, of which base area for maize 
Area under five-year set-aside 
Total area concerned, of which base area for maize 
Small producers: 
- of which cereals 
of which maize (base area) 
- of which oleaginous 
- of which protein crops 
Professional producers: 
- of which set-aside 
- of which total cultivated area 
of which oilseeds 
- cultivated area 
of which protein crops 
- cultivated area 
of which cereals 
- cultivated area, of which including 
maize (base area) 
- other cereals 
Traditional durum wheal EUR 12 
48.975 
3.015 
1.647 
44.549 
2281 
12.793 
12.215 
1.239 
525 
52 
30.109 
4.617 
25.492 
4.962 
1.272 
19.258 
821 
18.437 
2.460 B 
479 
97 
1 
406 
99 
281 
280 
94 
0 
1 
124 
19 
105 
3 
6 
96 
4 
92 DK 
2.017 
0 
7 
1.859 
0 
493 
493 
0 
0 
0 
1.359 
208 
1.151 
147 
120 
884 
0 
884 D-16 
10.152 
523 
415 
9.625 
443 
2.308 
2.292 
268 
11 
5 
•3.902 
1 050 
5.852 
1.078 
84 
4.690 
149 
4.541 GR 
1.492 
0 
1 
1.253 
0 
1.155 
1.147 
0 
7 
1 
97 
15 
82 
11 
0 
71 
0 
71 
, -X 
546 E 
9.229 
409 
85 
8.383 
133 
2.635 
2 167 
75 
459 
9 
5.663 
875 
4.788 
1.651 
20 
3.117 
50 
3.067 
534 F 
13.522 
578 
214 
13.131 
411 
2.501 
2.475 
0 
14 
12 
10.416 
1.590 
8.826 
1.376 
740 
6.710 
349 
6.361 
160 IRL 
345 
0 
2 
283 
2 
111 
111 
1 
0 
0 
170 
26 
144 
2 
6 
136 
0 
136 I 
5.800 
1.200 
798 
4.411 
1.014 
2.453 
2.414 
624 
19 
20 
1.160 
195 
965 
229 
13 
723 
266 
457 
1.208 L 
43 
0 
0 
36 
0 
25 
24 
0 
0 
0 
11 
2 
9 
1 
1 
7 
0 
7 NL 
436 
208 
15 
349 
180 
282 
281 
177 
0 
1 
52 
8 
44 
2 
2 
40 
3 
37 P 
1.054 
0 
0 
635 
0 
. 235 
221 
0 
14 
0 
400 
61 
339 
83 
2 
254 
0 
254 
12 UK 
4.407 
0 
109 
4.178 
0 
314 
310 
0 
1 
3 
3.755 
568 
3.187 
379 
278 
2.530 
0 
2.530 
Total area - ° 
Set-aside and five-year set-aside 
Cultivated area 
- cereals 
- oilseeds 
- protein crops 44.549 
6.264 
38.285 
31.473 
5.487 
1.324 406 
20 
386 
376 
3 
7 1.859 
215 
1.644 
1.377 
147 
120 9.625 
1.465 
8.160 
6.982 
1.089 
89 1.253 
16 
1.237 
1.218 
18 
1 8.383 
960 
7.423 
5.284 
2.110 
29 13.131 
1.804 
11.327 
9.185 
1.390 
752 283 
28 
255 
247 
2 
6 4.411 
993 
3.418 
3.137 
248 
33 36 
2 
34 
31 
1 
1 349 
23 
326 
321 
2 
3 635 
61 
574 
475 
97 
2 4.178 
677 
3.501 
2.840 
380 
281 
Forage area - Reg. 805/68 1.312 47 100 293 (') 20 64 329 22 130 3 23 " — i 
(') 130 j 151 
TOTALAREA 45.861 453 1.959 9.918 1.273 8.447 13.460 305 4.541 39 372 765 4.329 
OVERRUN j -3.114 -26 -58 -234 -219 - 782 -62 -40 -1.259 - 4 - 64 -2891 - 78 
C) Estimate 
CO 
CO 
Annex 16c 
RESULTS OF SET-ASIDE (FIVE-YEAR SCHEME) 
MEMBER STATE 
B 
DK 
DE(1) 
EL 
ES 
F 
IR . 
IT 
LUX 
NL 
PO 
UK -
AREAS SET-ASIDE (HA) 
NEW APPLICATIONS IN MARKETING YEARS 
1988-1989 
380 
-
167.364 
-
25.080 
14.220 
1.141 
85.650 
6 
2.446 
52.091 1989-1990 
118 
-
51.924 
250 
13.864 
40.598 
486 
239.995 
31 
5.882 
48.820 1990-1991 
222 
4.596 
79.777 
0 
28.720 
110.044 
52 
239.952 
47 
6.677 
27.654 1991-1992(2) 
160 
3.545 
183.710 
- 37(3) 
22.279 
60.152 
32 
200.675 
6 
245 
23.477 1992-1993(4) 
• - 3 
15 
-71.732 
0 
-2.231 
- 17.000 
-68 
- 1.382 
4 
113 
- 16.803 1993-1994(4)(5) 
-373 
0 
- 190.342 
0 
- 8.608 
- 9.859 
-472 
- 2.734 
0 
- 1.849 
-60.711 TOTAL 1988-
1994(5) 
504 
8.156 
220.701 
213 
79.104 
198.155 
1.171 
762.156 
94 
13.514 
74.528 
Total EUR-12 348.378 401.968 497.741 494.244 - 109.087 - 274.948 1 
1.358.296 
(3) 
0 
/5x Including new Landers from 1991/1992 marketing year. 
Including the changes under Article 12 of Regulation (EEC) No 1272/88. 
This area has been withdrawn from the five-year scheme. 
Negative areas means areas switched to annual scheme and areas withdrawn according Art. 12 par. 3 of Regulation (EEC) No 1272/88. 
This will have budgetary consequences only for the 1995 budget. For the 1994 budget, the total area concerned is still 1,6 million of ha (1.358.296 ha + 274.948 ha, 
which have not yet been switched or withdrawn). I 
Scheme not applied. i 
(1) Conversion of monthly expenditure into ecus - Budget rate Annex 17 
EXCHANGE RATES 1994 
Expenditure Rate on(2): OJ: DK EL ES IRL LUX NL UK 
November 93 
December 93 
January 94 
February 94 
March 94 
April 94 
May 94 
June 94 
July 94 
August 94 
September 94 
October 94 10.12.93 
10.01.94 
10.02.94 
10.03.94 
08.04.94 
10.05.94 
10.06.94 
08.07.94 
10.08.94 
09.09.94 
10.10.94 
10.11.94 C 336/93 
C 007/94 
C 041/94 
C 073/94 
C 100/94 
C 129/94 
C 160/94 
C 187/94 
C 223/94 
C 253/94 
C 283/94 
• C 314/94 40.3721 
40.3599 
40.0618 
39.8140 
39.9123 
39.7638 
38.8226 
39.6721 
39.4824 
39.3821 
39.4908 
39.4030 7.54529 
7.52691 
7.57093 
7.54755 
7.58361 
7.55921 
7.55340 
7.53637 
7.56225 
7.56234 
7.50982 
7.49489 1.92895 
1.93573 
1.94314 
1.93172 
1.93649 
1.93191 
1.93445 
1.91667 
1.91644 
1.91263 
1.91942 
1.91443 275.748 
278.691 
279.486 
280.871 
284.121 
284.670 
290.457 
289.327 
289.426 
291.180 
292.997 
294.391 158.010 
161.552 
157.588 
159.530 
156.481 
158.604 
158.374 
158.301 
157.869 
158.9.2 
159.004 
159.343 6.61037 
6.59585 
6.59925 
6.57826 
6.63488 
6.61872 
6.58386 
6.58291 
6.56933 
6.55277 
6.55847 
6.58045 0.798961 
0.777414 
0.786624 
0.792918 
0.792506 
0.795604 
0.7R8511 
0.799228 
0.798660 
0.805680 
0.791270 
0.794511 1 902.42 
1 901.93 
1 866.88 
1 914.51 
1 844.19 
1 843.01 
1 871.50 
1 906.60 
1 925.12 
1 944.99 
1 951.49 
1 966.65 40.3721 
40.3599 
40.0618 
39.8140 
39.9123 
39.7638 
39.8226 
39.6271 
39.4824 
39.3821 
39.4908 
39.4030 2.16026 
2.16631 
2.17676 
2.17059 
2.17444 
2.16897 
2.16895 
2.15034 
2.15325 
2.14405 
2.14933 
2.14711 197.101 
197.304 
195.406 
199.353 
197.055 
199.407 
201.865 
197.609 
194.785 
194.948 
195.943 
195.268 0.759712 
0.749438 
0.756896 
0.761064 
0.766728 
0.775145 
0.770081 
0.789436 
0.790468 
0.794751 
0.782028 
0.780472 
Average rate = 
in ECU Total expenditure in NC 
Total expenditure in ECU 39.8492 7.54597 1.92784 282.608 158.869 6.59666 0.793968 1 904.87 40.0337 2.16166 197.226 0.766256 
2) From the 1994 financial year, the rate to be used for converting the expenditure incurred (in national currency) by the Member States during month "n" is the rate in force on month "n+1 " or the first preceding 
date-for which there is a general quotation. co 
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Annex 18b 
ADVANCE PAYMENTS TO MEMBER STATES FOR 1994 
in national currency 
DATE OF IRELAND ITALY LUXEMBOURG NETHERLANDS PORTUGAL UNITED KINGDOM TOTAL EEC 
DECISION IRL LIT LUF NFL ESC UKL ECU 
21.12.93 176.550.000,00 1.685.900.000.000,00 206.970.000,00 701.600.000,00 18.337.000.000,00 397.050.000,00 8.859.999.115,13 
31.01.94 138.150.000,00 1.059.600.000.000,00 51.170.000,00 432.200.000,00 21.792.000.000,00 607.350.000,00 4.488.180.115,70 
28.02.94 58.850.000,00 277.100.000.000,00 7.910.000,00 332.900.000,00 7.288.000.000,00 90.000.000,00 1.716.500.973,87 
24.03.94 58.950.000,00 759.600.000.000,00 4.010.000,00 335.300.000,00 12.786.000.000,00 111.700.000,00 2.336.874.348,56 
22.04.94 102.500.000,00 471.200.000.000,00 13.760.000,00 368.500.000,00 4.710.000.000,00 162.600.000,00 2.806.523.942,86 
27.05.94 108.050.000,00 237.400.000.000,00 18.630.000,00 317.400.000,00 2.622.000.000,00 117.650.000,00 1.540.118.093,34 
29.06.94 79.950.000,00 302.500.000.000,00 34.010.000,00 258.900.000,00 10.401.000.000,00 138.150.000,00 1.577.504.461,38 
26.07.94 94.550.000,00 289.900.000.000,00 97.490.000,00 348.500.000,00 20.935.000.000,00 203.150.000,00 2.597.116.426,10 
25.08.94 98.350.000,00 207.200.000.000,00 13.230.000,00 279.800.000,00 8.796.000.000,00 46.950.000,00 1.911.147.747,83 
26.09.94 140.000.000,00 427.500.000.000,00 2.720.000,00 285.000.000,00 9.318.000.000,00 74.050.000,00 2.391.198.798,04 
31.10.94 77.150.000,00 619.000.000.000,00 17.380.000,00 251.200.000,00 20.196.000.000,00 241.750.000,00 2.066.818.276,79 
02.12.94 40.700.000,00 290.600.000.000,00 10.030.000,00 189.800.000,00 2.399.000.000,00 55.100.000,00 942.480.654,51 
21.12.94 36.198,01 70.012.966,00 5.187,00 15.420,21 123.976.037,00 61.998,66 3.539.919,48 
02.02.95 0,00 -36.421.859.436,00 0,00 0,00 0,00 0,00 -45.865.228,22 
Exchange 1.942.580,90 
difference (1) 
SUB-TOTAL N.C. 1.173.786.198,01 6.591.148.153.530,00 477.315.187,00 4.101.115.420,21 139.703.976.037,00 2.245.561.998,66 33.194.080.226,27 
Recuperation on 1.313.161,12 893.632.040,00 7.135.976,00 40.520.746,87 4.586.583,00 4.061.884,70 79.165.354,63 
SLOM | (1) 
TOTAL N.C. 1.175.099.359,13 6.592.041.785.570,00 484.451.163,00 4.141.636.167,08 139.708.562.620,00 2.249.623.883,36 
TOTAL ECU 1.480.024.396,38 3.460.639.223,83 12.101.073,44 1.915.953.081,41 708.413.881,10 2.938.967.830,04 33.273.245.580,90 
/1i 
co However, there is an exchange difference between the amount recovered and the equivalent amount advanced in 1993: 
amounts recovered: 79.165.354,63 
advanced amounts in 1993 and decommited in 1994: 80.046.095,94 
exchange difference: 880.741,31 
Annex 19a 
SLOM EXPENDITURE 
B01-2090-401 
in ecus 
B 
DK 
D 
EL 
ES 
F 
IRL 
IT 
LUX 
NL 
PO 
UK SLOM I 
Advances 
1993 financial 
year 
Carryovers 
59 530 000.00 
18 966 000.00 
105 211 000.00 
-
-
78 325 000.00 
28 871 000.00 
-
6 361 000.00 
35 863 000.00 
-
33 782 000.00 End of 1994 
financial year 
Recover of 1993 
advances 
-2 113 434.00 
- 30 720 349.90 
-
-
-47 247 158.40 
-218 063.82 
-
- 1 059 798.00 
- 18 700 298.16 
-Expenditure booked in 1994 
From 1994 
appropriations 
250 682.72 
-
-
-
-
1 858 574.43 From 1993 
carryovers 
57 416 566.00 
18 966 000.00 
74 490 650.10 
31 077 841.60 
28 652 936.18 
5 301 202.00 
17 1Ç2 701.84 
33 782 000.00 Total recognized 
expenditure 
57 416 566.00 
19 216 682.72 
74 490 650.10 
-
-
31 077 841.60 
28 652 936.18 
-
5 301 202.00 
17 162 701.84 
-
35 640 574.43 
B01-2090-402 
in ecus 
192 B 
DK 
D 
EL 
ES 
F 
IRL 
IT 
LUX 
NL 
PO 
UK SLOM II 
Advances 
1993 finançai 
year 
Carryovers 
22 919 000.0C 
6 753 000.00 
111 687 000.00 
-
-
85 447 000.00 
6 389 000.00 
-
18 160 000.00 
31 168 000.00 
-
10 966 000.00 End of 1994 
financial year 
Recover of 1993 
advances 
- 1 014 437.92 
- 20 055 280.50 
-
-
- 45 948 226.01 
- 1 077 370.55 
-
-2 010 343.00 
- 21 820 448.71 
-
- 1 533 343.17 Expenditure booked in 1994 
From 1994 
appropriations 
353 188.00 
-
-
-
-From 1993 
carryovers 
22 919 000.00 
5 738 562.08 
91 631 719.50 
39 498 773.99 
5 311 629.45 
16 149 657.00 
9 347 551.29 
9 432 656.83 Total 
recognized 
expenditure 
23 272 188.00 
5 738 562.08 
91 631 719.50 
-
-
39 498 773.99 
5 311 629.45 
-
16 149 657.00 
9 347 551.29 
-
9 432 656.83 
Annex 19b 
EXPENDITURE ON RESTRUCTURING OF DAIRY SECTOR 
B01-2099-401 
in ecus 
B 
DK 
D 
EL 
ES 
F 
IRL 
IT 
LUX 
NL 
PO 
UK(1) 
(') UK reirr RESTRUCTURING OF DAIRY SECTOR ECU 40 Million 
Advances from 
1993 financial 
year 
Carryovers 
44 544 493.0 
12 629 346.78 
20 389 007.56 
62 830 431.00 
299 495 787.00 
58 914 442.37 
1 592 467.62 
6 283 944 990.00 
4 065 835.00 
9 069 082.39 
129 024 782.00 
4 061 884.70 
lbursement during Ï994 End of 1994 
financial year, 
recovery of 1993 
advances 
- 43 141 086.00 
-7 141.78 
- 20 389 007.56 
0.00 
- 16 898 197.00 
0.00 
-17 726.75 
- 893 632 040.00 
- 4 065 835.00 
0.00 
- 4 586 583.00 
- 4 061 884.70 Expenditure booked in 1994 
From 1994 
appropriations 
/ From 1993 
carryovers 
1 403 407.00 
12 622 205.00 
0.00 
62 830 431.00 
282 597 590.00 
58 914 442.37 
1 574 740.87 
5 390 312 950.00 
0.00 
9 069 082.39 
124 438 199.00 
0.00 Total recognized 
expenditure 
1 403 407.00 
12 622 205.00 
0.00 
62 830 431.00 
282 597 590.00 
58 914 442.37 
- 1 574 740.87 
5 390 312 950.00 
0.00 
9 069 082.39 
124 438 199.00 
0.00 
B01-2090-41, B01-2090-402, B01-2099-401 
in ecus 
B 
DK 
D 
EL 
ES 
F 
IRL 
IT 
LUX 
NL 
PO 
UK TOTAL 
Advances from 
1993 financial 
year 
Carryovers 
126 993 493.00 
38 348 346.78 
237 287 007.56 
62 830 431.00 
299 495 787.00 
222 686 442.37 
36 852 467.62 
6 283 944 990.00 
28 586 835.00 
76 100 082.39 
129 024 782.00 
48 809 884.70 End of 1994 
financial year, 
recover of 1993 
advances 
- 45 254 520.00 
- 1 021 579.70 
- 71 164 637.96 
0.00 
- 16 898 197.00 
-93 195 384.41 
- 1 313 161.12 
- 893 632 040.00 
- 7 135 976.00 
- 40 520 746.87 
- 4 586 583.00 
- 5 595 227.87 Expenditure booked in 1994 
From 1994 
appropriations 
353 188.00 
250 682.72 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
1 858 574.43 From 1993 
carryovers 
81 738 973.00 
37 326 767.08 
166 122 369.60 
62 830 431.00 
282 597 590.00 
129 491 057.96 
35 539 306.50 
5 390 312 950.00 
21 450 859.00 
35 579 335.52 
124 438 199.00 
43 214 656.83 Total recognized 
expenditure 
82 092 161.00 
37 577 449.80 
166 122 369.80 
62 830 431.00 
282 597 590.00 
129 491 057.96 
35 539 306.50 
5 390 312 950.00 
21 450 859.00 
35 579 335.52 
124 438 199.00 
45 073 231.261 3 
Annex 20 
AMOUNTS WITHHELD FROM PRODUCTION AND CONSUMPTION AID IN THE OLIVE OIL SECTOR AND THEIR UTILIZATION 
(ECU) 
YEAR 
Until 
1979 
1980 
1981 
1982 
1983 
1984 
1985 
1fc86 
1987 
1988 
1989 
1990 
1991 
1992 
1993 
1994 
TOTAL SCHEMES RELATED TO OLIVE 
OIL CONSUMPTION 
(Art. 11 (6)-R. 136/66/EEq 
INFORMATION AND PROMOTION 
SCHEMES 
WITHHELD 
314.322 
3.002.587 
2.450.465 
6.186243 
164.079 
-61.380 
7.385.034 
16.814.429 
1.904.138 
27.568.043 
24.431.817 
19.037.203 
29.568.121 
13.151.205 
5725.087 
3 379.197 
161 020.590 UTILIZATION 
-
186.053 
228.892 
2.637.599 
178.196 
3.908.825; 
4.469.156 
' 1.415.569 
1.529.035 
8.756 550 
9.781.272 
4.175.724 
16.912.766 
22.383.755 
10.737.872 
1.087 918 
88 389 183 SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art. 5 (2) and 4 - R. 136/66/EEQ 
ESTABLISHMENT OF OLIVE OIL 
REGISTER0 
WITHHELD 
11.596.900 
1.913.256 
2.478.668 
2 790.595 
7269.763 
15.922.259 
9 841.270 
5703.249 
14.574.601 
10.865.415 
20.847.757 
15 020.682 
29 223.522 
27 876365 
32.885 611 
26.734438 
235 544352 UTILIZATION 
154.567 
-
10.217.222 
2 533.411 
10.560.376 
16652.197 
13.510.537 
22.024.203 
16 887.665 
22880.775 
23.026.556 
20.587.986 
7.187.383 
17.382 903 
4059.471 
7802.481 
195.467.733 SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art. 5(4)-R. 136/66/EEC) 
IMPROVEMENT OF QUALITY OF 
OLIVE OIL 
WITHHELD 
-
-
3508.293 
8468414 
978.326 
12.804.438 
10.669 627 
22170 029 
21.840.665 
23.693984 
16683.681 
120.817.457 UTILIZATION 
-
4.135.329 
4606 092 
10.499.673 
7.504.480 
14.129.759 
12.726.103 
53 601.436 SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art. 20 d(1) - R 136/66/CEE) 
CONTRIBUTIONS TO COSTS OF 
RECOGNIZED ORGANISATIONS 
AND ASSOCIATIONS 
WITHHELD 
-
-
5.840.301 
4.240.523 
11 758 762 
5746.143 
14.527.146 
8.944 125 
16389244 
15.903.625 
17644 148 
12.145.714 
113.139.731 UTILIZATION 
-
-
477.096 
10.022.034 
9.709.384 
6.591.949 
5.033 263 
7239877 
7.307.013 
6635186 
7.431.095 
4.368.469 
64 815.366 
(1) Although expenditive on the olive cultivation register is paid by the disbursing agencies and not directly by the Commission, it has been included in the table to show the 
relationship between amounts withheld and amounts used. 
194 
Annex 20b 
AMOUNTS WITHHELD FROM PRODUCTION AND CONSUMPTION AID IN THE FIBRE FLAX, GRAPE JUICE AND TOBACCO 
SECTORS AND THEIR UTILIZATION 
(ECU) 
YEAR 
Until 1979 
1980 
1981 
1982 
1983 
1984 
1985 
1986 
1987 
1988 
1989 
1990 
1991 
1992 
1993 
1994 
TOTAL SPECIFIC SCHEMES 
CONCERNING FIBRE FLAX 
(Art. 2-R. 1308/70/EEC) 
INFORMATION AND 
PROMOTION SCHEMES 
WITHHELD 
-
300.381 
637.351 
949.916 
1.218.506 
1.146.909 
1.698.562 
1.787.949 
2.015.517 
2.395.084 
2.433.702 
3.941.124 
2.284.027 
2.239.724 
2.594.027 
1.553.221 
27.196.000 UTILIZATION 
-
-
537.151 
996.897 
244.931 
1.154.500 
1.073.342 
3274.836 
500.500 
1 303.210 
2.829.373 
1.649.911 
1 627.180 
4.995.386 
1.809.590 
839.326 
22.836.133 SCHEMES RELATED TO THE CONSUMPTION OF GRAPE JUICE 
Art. 4(2) -
R.2275/Ô5/EEC 
WITHHELD 
-
-
-
-
-
-
2.720.876 
3.156.545 
7.441.746 
5.137.237 
6523.170 
7 260.666 
6.493.724 
8.890.122 
9.330.600 
56954.686 Art. 4(2) -
R.2275/85/EEC 
UTILIZATION 
-
-
-
-
-
-
-
-
3.901.559 
2314.470 
5.293.257 
4.174.999 
6.296.229 
4.741.154 
4841.138 
5.737.896 
37 300.702 Art. 4(4) and 
Art. 3(4) 
R.3461/85/EEC 
UTILIZATION 
-
-
-
-
-
-
-
82.041 
8.093 
-
-
-
-
-
-
-
90.134 Art. 2a(2) 
R.3461/85/EEC 
UTILIZATION 
-
-
-
-
-
-
-
, 
-
-
-
-
-
' 
-
0 FINANCING OF THE FUND FOR 
TOBACCO RESEARCH AND 
INFORMATION 
Art. 13 
R.2075/92 du 
Conseil 
WITHHELD 
299 661 
4.825.462 
5.125.123 Art. 1 
R.2427/93 
EC 
UTILIZATION 
0 
0 
0 
195 
CO 
o Annex 21 
EAGGF GUARANTEE SECTION - 1994 - IRREGULARITIES REPORTED - Regulation (EEC) No 595/91 
"IRENE 3" 
SECTOR 
10. Cereals and rice 
11. Sugar and isoglucose 
12. Oils and fats 
13. Protein crops 
14. Fibre plants and silk worms 
15. Fruit and vegetables 
16. Wine 
17. Tobacco 
18. Other crop products 
20. Milk and milk products 
21. Beef/Veal 
22. Sheepmeat and goatmeat 
23. Pigmeat 
24. Eggs and poultry 
25. Non-Annexll products 
28. Monetary compensatory amounts 
29. Other Guarantee measures 
40. Fishery products 
69. Specific emergency aids 
Sector not specified 
TOTAL BE. 
CASES 
8 
12 
10 
5 
4 
2 
1 
42 AMOUNT 
A 
1.159 
259 
5.672 
56 
52 
37 
13 
7.248 B 
1.078 
127 
5.672 
45 
50 
13 
6.985 DK 
CASES 
7 
1 
14 
22 
6 
14 
21 
7 
92 AMOUNT 
A 
1.080 
8 
488 
377 
494 
52 
633 
3.132 B 
1.080 
0 
447 
38 
267 
26 
451 
2.309 DE 
CASES 
59 
12 
6 
1 
3 
68 
31 
2 
24 
19 
1 
226 AMOUNT 
A 
10.312 
291 
65 
12 
47 
4.182 
17.026 
22 
1.270 
413 
44 
33.684 B 
9.666 
0 
1 
0 
21 
2.320 
16.909 
0 
1.030 
367 
43 
30.357 EL 
CASES 
3 
14 
14 
15 
46 AMOUNT 
A 
534 
0 
1.995 
6 
2.535 B 
534 
0 
1.995 
6 
2.535 ES 
CASES 
10 
1 
26 
14 
15 
23 
2 
7 
10 
10 
20 
1 
1 
4 
144 ECU 1,000 with the last exchange rate 
AMOUNT 
A 
42.781 
233 
666 
1.685 
1.565 
21.780 
261 
1.906 
169 
1.096 
393 
6 
14 
325 
72.880 B 
42.781 
233 
540 
1.546 
1.555 
21.780 
102 
1.906 
169 
1.091 
393 
6 
14 
305 
72.421 FR 
CASES 
6 
3 
1 
8 
2 
12 
9 
8 
1 
7 
4 
1 
62 AMOUNT 
A 
1.054 
21 
33 
3.370 
27 
320 
490 
395 
10 
98 
38 
5 
5.861 B 
741 
0 
33 
3.338 
5 
188 
426 
368 
10 
13 
25 
0 
5.147 
A = Total amount indicated. 
B = Balance to be recovered. 
Annex 21 (Ctd) 
EAGGF GUARANTEE SECTION - 1994 - IRREGULARITIES REPORTED -Regulation (EEC) No 595/91 
ECU 1,000 with the last exchange rate 
SECTOR 
10. Cereals and rice 
11. Sugar and isoglucose 
12. Oils and fats 
13. Protein crops 
14. Fibre plants and silk worms 
15. Fruit and vegetables 
16. Wine 
17 Tobacco 
18. Other crop products 
20. Milk and milk products 
21 BeefA/eal 
22. Sheepmeat and goatmeat 
23. Pigmeat 
24. Eggs and poultry 
25. Non-Annex II products 
28. Monetary compensatory amounts 
29. Other Guarantee measures 
40. Fishery products 
69 Specific emergency aids 
99. Sector not specified 
TOTAL tR 
CASES 
1 
3 
8 
1 
2 
15 AMOUNT 
A 
0 
209 
337 
0 
4 
550 B 
0 
175 
215 
0 
4 
394 IT 
CASES 
22 
1 
143 
16 
2 
1 
1 
7 
131 
142 
466 AMOUNT 
A 
154.976 
91 
60.743 
4.660 
819 
1.502 
i 
697 
39.275 
1.563 
2.600 
• 
266.926 B 
89.644 
91 
58.125 
4.509 
819 
1.502 
697 
39.275 
1.563 
2.600 
198.825 NL 
CASES 
20 
7 
2 
13 
4 
29 
17 
4 
5 
3 
20 
54 
8 
186 AMOUNT 
A 
3.538 
87 
54 
230 
284 
658 
589 
0 
163 
44 
533 
0 
281 
6461 B 
1.496 
51 
54 
73 
229 
407 
551 
0 
156 
11 
109 
0 
281 
3.418 PO 
CASES 
53 
10 
4 
24 
1 
2 
2 
3 
1 
2 
1 
103 AMOUNT 
A 
1.951 
610 
1.116 
2.322 
13 
9 
28 
8 
0 
39 
61 
6.157 B 
1.951 
582 
1.116 
2.322 
0 
9 
28 
8 
0 
39 
61 
6.116 UK 
CASES 
13 
5 
6 
2 
2 
67 
36 
29 
5 
1 
38 
3 
17 
2 
2 
228 AMOUNT 
A 
3.766 
487 
42 
64 
10 
5.024 
290 
273 
45 
38 
932 
75 
251 
32 
25 
11.354 B 
3.698 
477 
4 
6 
10 
3.845 
124 
132 
10 
38 
635 
&4 
145 
32 
12 
9.232 TOTAL CEE 
CAS£S Total BALANCE TO BE 
RECOVERED 
amount 
201 221.151 152.669 
31 1.218 852 
208 62.213 59.339 
52 5.849 5.410 
14 1.995 1.995 
57 7.431 7.222 
61 25.241 25.109 
3 1.763 1.604 
12 2.203 2.135 
223 12.074 8.213 
135 65.202 64.500 
187 2.237 2096 
34 354 253 
15 232 112 
112 3.482 2.289 
4 80 64 
243 3.343 3.191 
4 325 305 
3 45 45 
11 350 C36 II I 
1.610 416.788 337.739 
I ' ' =L 
A = Total amount indicated 
B = Balance to be recovered 
CO 
00 Annex 22 
EAGGF GUARANTEE SECTION 
IRREGULARITIES REPORTED AND RECOVERY SITUATION- REG. (EEC) No 595/91 
"IRENE 3" 
Member 
State 
B 
DK 
DE 
EL 
ES 
FR 
IRL 
IT 
L 
NL 
PO 
UK 
TOTAL 
EEC A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B 
A 
B Before 1990 
Reported Recovered 
85 75 
13,5 3,4 
324 246 
17,7 5,7 
1.479 1.245 
.119,6 61,6 
4 1 
0,2 0,2 
16 16 
0,3 0,1 
562 505 
20,1 11,8 
112 107 
11,6 5,5 
604 179 
263,1 13,3 
1 1 
0,0 0,0 
350 327 
16,5 5,0 
0 0 
0,0 0,0 
900 824 
18,3 7,4 
4.440 3.526 
480,9 114,0 1990 
Reported Recovered 
1 0 
0,0 0,0 
29 27 
3,5 1,4 
132 83 
28,5 2,1 
18 17 
0,5 0,3 
57 32 
1,0 0,2 
114 102 
2,8 2,1 
4 4 
0,0 0,0 
95 19 
72,3 1,9 
0 0 
0,0 0,0 
132 127 
7,4 4,4 
54 50 
1,0 0,6 
189 162 
3,3 1,0 
825 623 
120,0 14,0 1991 
Reported Recovered 
22 17 
0,8 0,0 
24 21 
1,4 1,3 
43 35 
5,0 3,3 
14 13 
0,1 0,0 
64 39 
1,3 0,6 
101 82 
5,8 3,1 
10 7 
2,9 0,6 
82 15 
94,6 1,0 
0 0 
0,0 0,0 
93 81 
3,6 1,8 
16 11 
0,1 0,1 
131 110 
5,4 2,7 
600 431 
121,0 14,5 1992 
Reported Recovered 
47 22 
2,0 0,4 
32 29 
1,2 1,1 
100 44 
7,2 1,9 
56 15 
1,3 0,2 
66 33 
4,0 0,9 
108 89 
6,7 3,2 
24 21 
1,0 0,6 
366 69 
68,9 3,3 
0 0 
0,0 0,0 
88 78 
6,6 5,5 
10 5 
3,8 0,2 
131 102 
6,3 3,7 
1.028 507 
109,0 21,0 1993 
Reported Recovered 
21 9 
7,0 0,1 
73 64 
4,8 1,7 
177 99 
20,3 3,8 
211 32 
82,4 57,9 
245 141 
4,6 0,4 
118 68 
35,9 10,3 
16 12 
1,1 0,8 
41 16 
129,5 20,6 
0 0 
0,0 0,0 
61 51 
6,0 0,8 
141 16 
4,8 0,7 
180 149 
3,7 2,5 
1.284 657 
300,1 99,6 1994 
Reported Recovered 
42 18 
7,2 0,3 
92 61 
3,1 0,8 
226 109 
33,7 3,3 
46 13 
2,5 0,0 
144 8 
72,9 0,5 
62 30 
5,9 0,7 
15 9 
0,6 0,2 
466 48 
266,9 68,1 
0 0 
0,0 0,0 
186 131 
6,4 3,1 
103 7 
6,2 0,0 
228 132 
11,4 2,1 
1.610 554 
416,8 79,1 TOTAL EEC 
Total 
reported 
218 
30,5 
574 
31,7 
2.157 
214,3 
349 
87,0 
595 
84,1 
1.065 
77,2 
181 
17,2 
1.654 
895,3 
1 
0,0 
910 
46,5 
324 
15,9 
1.759 
48,4 
9.787 
1.548,1 Total (*) 
recovered 
141 
4,2 
448 
12,0 
1.615 
76,0 
91 
58.6 
269 
2,7 
876 
31,2 
160 
7,7 
346 
108,2 
1 
0,0 
795 
20,6 
89 
1,6 
1.479 
19,4 
6.310 
342,2 Total lost 
7 
6,4 
89 
1,3 
94 
53,9 
0 
0,0 
0 
0,0 
40 
1,1 
1 
0,0 
0 
0,0 
0 
0,0 
2 
0,0 
0 
0,0 
72 
2,9 
305 
65,6 BALAN-CE 
(**) to be 
recovered 
82 
19,9 
64 
18,4 
527 
84,4 
271 
28,4 
331 
81,4 
186 
44,9 
43 
9,5 
1.361 
787,1 
0 
0,0 
128 
25,9 
237 
14,3 
303 
26,1 
3.533 
1.140,3 j 
A = Number of cases 
B = Amounts in ECU million 
Reported = Cases reported according to Article 3 R.(EEC) 595/91 
Recovered= Cases totally or partially recovered 
(*) = On charge to the EAGGF Guarantee Section 
(**) = Cases totally of partially to be recovered 
CO 
CO Annex 23 
FINANCIAL RESULTS OF CLEARANCE OF THE 1991 ACCOUNTS(1' 
ECU million(2) 
EAGGF-Guarantee expenditure - 1991 DK DE EL ES IR IT NL PO UK EC 
TOTAL 
1. Expenditure recognized 
a) Expenditure declared by the Member 
State for this clearance 
b) Expenditure declared in previous year 
but excluded from that clearance 
c) Expenditure declared excluded from 
current clearance 
d) Expenditure declared, subject to 
current clearance (a+b+c) 
e) Expenditure rejected 
f) Total expenditure recognized (d+e) 
2. Expenditure charged 
a) Expenditure charged this year 
b) Expenditure charged in previous year 
but excluded from that clearance 
c) Expenditure charged this year but 
excluded from that clearance 
d) Expenditure charged in following year 
e) Total expenditure charged, subject to 
current clearance (a+b+c-d) 
3. Expenditure charged to or to be paid to 
the Member States as a reult of clearance 
(2e-1f) 1.578,71 
0,00 
0,00 
1.578,71 
-2,66 
1.576,05 
1.578,71 
0,00 
0,00 
0,00 
1.578,71 
2,66 5.716,20 
0,00 
0,00 
5.716,20 
- 137,76 
5.578,44 
5.717,23 
0,00 
0,00 
19,74 
5.697,49 
119,05 1.257,12 
0,00 
- 1,78 
1.255,34 
-0,38 
1.254,96 
1.262,60 
0,00 
- 1,78 
0,00 
1.260,82 
5,86 1.649,06 
1,18 
-0,46 
1.646,79 
- 110,75 
1.536,04 
1.646,06 
1,18 
-0,46 
0,00 
1.646,79 
110,75 2.709,70 
0,00 
-4,00 
2.705,69 
- 453,94 
2.251,75 
2.706,89 
0,00 
-4,00 
0,00 
2.702,88 
451,14 6.918,18 
0,00 
-5,93 
6.912,25 
- 13,80 
6.898,45 
6.917,25 
0,00 
-5,93 
0,00 
6.911,32 
12,87 1.673,62 
0,00 
- 12,00 
1.661,62 
-7,29 
1.654,33 
1.673,77 
0,00 
- 12,00 
0,00 
1.661,77 
7.44 4.408,17 
0,00 
-5,88 
4.402,29 
- 764,55 
3.637,75 
4.405,11 
0,00 
-5,88 
0,00 
4.399,23 
761,48 3,01 
0,00 
0,00 2.906,08 
0,00 
0,00 
•0,04 
2,98 
3,01 
0,00 
0,00 
0,00 
3,01 
0,04 0,73 
2.906,82 
2.906,11 
0,00 
0,00 
0,00 
2.906,11 
-0,71 291,12 
0,00 
0,00 
3,01 | 2.906,08 | 291,12 
-1,00 
290,12 
291,09 
0,00 
0,00 
0,00 
291,09 
0,97 2.143,28 
0,00 
0,00 
2.143,28 
-2,70 
2.140,59 
2.140,40 
0,00 
0,00 
0,00 
2.140,40 
-0,19 29.672,55 
1,18 
0,00 
31.222,39 
-1.494,13 
29.728,26 
31.248,22 
1,18 
- 30,05 
19,74 
31.199,62 
1.471,36 
(') Based on Decision 94/871/CE 21.12.1994. 
Annex 24 
CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID 
FOR PRODUCTS SUBJECT TO EEC MARKET ORGANIZATION 
The Commission took the decision relating to the clearance of accounts for 1984, 1985, 1986 
and 1987 on 31 March 1992 (92/235/EEC)(1). With these clearance operations the old system 
of financing Commmunity food aid to developing countries came to an end. 
Nonetheless, the Commission voiced some reservations concerning specific aid operation, 
which are the subject of legal proceedings. 
These reservations will be lifted where appropriate in the light of the outcome of these 
procedures. 
The cases in question are the following: 
Member State 
Belgium 
France 
Italy 
France Aid operation 
R. 2936/81 
China 
R. 2936/81 
China 
R. 93/82 
Djibouti 
R. 3611/81(*) 
ICRC 
R. 359/84 
Zambia 
R. 345/87 
WFP 
R. 1358/87 
Euronaid 
R. 3292/85(*) 
WFP 
R. 19/84(*) 
Licross 
R. 2779/83 
Egypt 
D. 748/76 
Niger 
R. 2277/85 
Egypt Year 
1982 
1982 
1982 
1982 
1984 
1987 
1987 
1985 
1984 
1983 
1976 
1987 Amount 
FB 6.374.970» 
FB 7.685.613» 
FB 14.080.665» 
FB 1.667.050-
FB 2.085.421-
} FB 50.781.099,-
FB 21 345.319," 
FB 2.155.469-
FF447.866.88 
reservation on the 
whole operation 
FF 1.812.500,-
(*) This reservation is to be withdrawn by Commission decision in the light of the outcome of the 
procedure initiated by the successful tenderer. 
200 
(1) OJ No L 121, 6.5.1992 
Annex 25 __ _ 
FREE SUPPLY OF AGRICULTURAL PRODUCTS TO THE COUNTRIES OF CENTRAL 
AND EASTERN EUROPE AND THE FORMER USSR 
Since 1989 the Community, acting under various regulations, has provided free supplies of 
agricultural products for the populations of a number of central and eastern European 
countries and the former USSR (see Financial Reports for 1990, 1991 and 1992). 
The following tables show the cumulative expenditure, specify, where appropriate, the 
expenditure for 1994. 
1. Free supply of agricultural products to Poland and Romania decided on in 1989 and 
1990 
The final figures for expenditure on these supplies for Poland and Romania are given 
in the following tables: 
1st tranche appropriations for Poland and Romania (EAGGF) ECU 149 million 
2nd tranche appropriations for Poland and Romania (PHARE) ECU 51 million 
Total appropriations allocated ECU 200 million 
Product Quantity 
Tonnes Accounts entries (ECU 
million) 
during 
1994 fin. 
year Aggregate 
up to end 
1994 
POLAND (in 1989) 
- 1st tranche 
(R. 2247/89) 
(in 1990) 
2nd tranche 
(R 457/90) 
Charged to 
Phare (DG I) Bread wheat 
Barley 
Maize 
Olive oil 
Beef 
Citrus fruit 800 000 
200 000 
100 000 
5 400 
10 000 
20 000 
Total -
0.0 75.1 
15,1 
6.4 
8.6 
10.1 
8.1 
123.4 
Bread wheat 300 000 - 27.1 
TOTAL FOR OPERATION 0.0 150,5 
201 
ROMANIA (in 1990) 
- 1st tranche 
(R. 282/90) 
(in 1990) 
- 2nd tranche 
(R 456/90) 
Charged to 
(DGI) Rye 
Maize 
Olive oil 
Butter 
Beef 62 500 
62 500 
2 500 
2 500 
10 000 
Total -
0.0 3.6. 
3,6 
4.1 
2.8 
9.6 
23.7 
Bread wheat 
Maize 
Olive oil 
Costs of delay in 
taking over 
Butter 
Beef 62 500 
62 500 
2 500 
2 500 
10 000 -
0.0 3.7 
3.6 
4.0 
0.7 
2.7 
9.5 
24.2 
TOTAL FOR 
OPERATION 0.0 47.9 
The costs incurred by the delay in taking over products by the authorities to which they 
were consigned at the dates planned are to be repaid by the Commission (Decision 
C(91) 1672). So far ECU 727 322.2 has been repaid in this way. 
However, it should be noted that the total cost to the budget, including the costs of 
delays, is ECU 198.4 million (ECU 7.3 million to the 1989 budget, ECU 183.3 million to 
the 1990 budget, ECU 7.4 million to the 1991 budget and ECU 400 000 to the 1992 
budget). 
Not all of this amount has been charged to the Guarantee Section. ECU 51.3 million, 
the'cost of the second tranches for Poland and Romania, was prefinanced by the 
EAGGF and finally taken over following its charging to the budget line for cooperation 
with developing and non-member countries. 
These products have been placed on sale in local markets and the proceeds of those 
sales used to set up local currency counterpart funds. These funds will be used, in 
conjunction with the Phare programme, for projects related to the modernization of 
agricultural structures in the countries concerned. 
202 
Free supply of agricultural.products to Bulgaria. Romania and the CIS decided QD \D 
1991 
The general climate of political change in the East, which began in 1989/90 in central 
and eastern Europe, spread in 1991 to the former Soviet Union. 
Following the Rome European Council in December 1990, the Council of Ministers 
adopted measures to assist Bulgaria (ECU 27 million), Romania (ECU 53 million) and 
the former Soviet Union (ECU 250 million) by supplying food and by providing 
ECU 500 million in loan guarantees for exports of agricultural and food products. 
The detailed rules for the application of these various programmes were adopted 
between May and July 1991. 
All these operations, costing a total of ECU 330 million, were financed by the EAGGF 
from appropriations carried over from 1990. 
Under the regulations adopted, the total quantities supplied from 1991 were as follows: 
Product Quantity 
Tonnes Acounts entries (ECU 
million) * 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
ROMANIA (In 1991) 
(R. 597/91) 
TOTAL APPROP 
ECU 80 million Bread wheat 
Skimmed-milk 
powder 
Butter 
Sunflower oil 
Sugar 
Baby food 
Whole-milk 
powder 
Cost of checks 50 000 
2 000 
5 000 
20 000 
20 000 
1 500 
2 000 
TOTAL FOR OPERATION _ 
0.0 3.9 
2.8 
6.8 
10.6 
15.8 
4.1 
4.9 
0.2 
49.1 
BULGARIA (in 1991) 
Skimmed-milk 
powder 
Butter 
Beef 7 500 
4 000 
11 000 
TOTAL FOR OPERATION , 
0.0 8.2 
5.6 
12.8 
26.6 
203 
The products supplied to Romania and Bulgaria came partly from Community, 
intervention stocks (wheat, skimmed milk and butter) and partly from purchases on the 
Community market (baby food, sugar, sunflower oil and whole milk). 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
FORMER USSR (in 1991) 
(R 598/91) 
ECU 250 million 
The goods were 
transported mainly 
by non­
governmental 
organizations Beef (quarters) 
Beef (tinned) 
Pigmeat 
Pasta 
Tomato 
concentrate 
Baby food 
Whole-milk powder 
Checks and 
analyses 
Transport costs 8 000 
12 737 
5 200 
2 500 
3 000 
7 300 
48 800 
TOTAL FOR OPERATION 0.028 
0.025 9.5 
(*) 27.6 
8.0 
1.9 
2.4 
20.4 
1.42.1 
2.6 
30.8 
245,3 
R (EC) No 1251/94 
(in 1994) Boned beef 3 800 3.28 
Butter 3 000 2,33 
Flour 5 000 1.90 
Transport & misc. 4.08 
TOTAL FOR OPERATION 11,59 
(*) Amount recovered: ECU 11.8 million 
The operations concerning the former Soviet Union mainly involved packaged products 
specially purchased on the Community market. 
204 
These goods were carried and distributed to the addressees in the former Soviet Union 
(the whole territory apart from the Baltic Republics) mainly under the responsibility of 
non-governmental organizations. 
Implementation in the former Soviet Union using non-governmental organizations 
proved particularly difficult. 
As a result of manufacturing faults, part of the goods supplied to certain places was 
found to be unfit for human consumption (tinned meat). With the recovered funds, which 
amounted to ECU 11.8 million, a fresh supply was therefore arranged for the peoples 
of Armenia, Azerbaijan, Georgia, Turkmenistan and Uzbekistan. 
On 31 May 1994 the Commission adopted Regulation (EC) No 1251/94 laying down 
detailed rules for the supply of 3 800 tonnes of boned beef in storage in Ireland, 3 000 
tonnes of butter stored in Spain and 5 000 tonnes of flour produced in France. 
Free supply of agricultural products to Moscow. St Petersburg and other Russian towns, 
decided on in 1992 
Following the European Council on 9 and 10 December 1991, it was decided to send 
emergency food aid to the people of Moscow, St Petersburg and other Russian towns, 
worth a total of ECU 200 million. 
Two Council Regulations, one based on the market organization regulations 
(ECU 95 million), the other on Articles 43 and 235 of the Treaty (ECU 100 million) were 
approved by the Council on 19 December 1991 and 10 February 1992 respectively. 
Funding was provided by the EAGGF Guarantee Section: ECU 100 million from 
appropriations carried over from 1991 and ECU 95 million from 1992 appropriations. 
The total quantities supplied from 1992 under those regulations were as follows: 
205 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
MOSCOW - ST PETERSBURG (in 1992) 
(R 3767/91) 
ECU 95 million Skimmed-milk 
powder 
Butter 
Cost of checks 13 000 
12 500 
47 200 
TOTAL FOR OPERATION -
0.0 12.7 
14.9 
67.9 
95.5 
MOSCOW - ST PETERSBURG AND OTHERS (in 1992) 
(R 330/92) 
ECU 100 million Skimmed-milk 
powder 
Butter 
Beef 
Baby food 
White sugar 
Rape seed oil 21 000 
25 000 
23 000 
4 500 
7 000 
17 500 
TOTAL FOR OPERATION -
0.0 18.5 
27.4 
23.7 
9.8 
2.9 
13.1 
95.4 
Free supply of agricultural products to Albania, decided on in 1992 
A group of experts from the Commission, in its capacity as coordinator of G-24, visited 
Albania in 1991 and noted the alarming state of the economy in that country. To meet 
the basic and urgent needs of the population, the Council decided on aid in the form of 
food aid consisting of agricultural products from intervention stocks. 
Italy had established a military supply system to channel food aid from that country to 
various regions within Albania. This system was kept in place by Italy and used to 
transport Community food aid by land (Pellicano). 
The Commission bore the costs of land transport which had been met by Italy between 
1 January and 31 December 1992. 
206 
The total quantities supplied under the various Regulations from 1992 are as follows: 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
ALBANIA (in 1992) 
(R 2938/91) 
Charged to 
PHARE (DG I) Bread wheat 100 000 
TOTAL FOR OPERATION -
0,0 8,7 
8,7 
ALBANIA (in 1992) 
(R 3860/91) 
APPROPRIATION 
ECU 35 million Bread wheat 
Flour 
Meal 
Skimmed-milk 
powder 
Butter 
Beef 130 000 
38 000 
2 000 
5 000 
1 000 
11 000 
TOTAL FOR OPERATION 0.2 
0.2 10.8 
4.1 
0.3 
4.5 
1.4 
13.9 
35.0 
ALBANIA (in 1992> 
(R 1567/92) 
APPROPRIATION 
ECU 45 million Bread wheat 
Flour 
Meal 
Skimmed-milk 
powder 
Beef 217 880 
72 500 
2 000 
5 000 
9 000 
TOTAL FOR OPERATION 0,24 
1,74 
1,98 19,6 
6,0 
0.4 
4.3 
13.8 
44,2 
Î07 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
ALBANIA (in 1992) 
(R 3106/92) 
ECU 40 million 
(Including 
operation 
PELLICANO) Bread wheat 
Flour 
Meal 
Pasta 
Olive oil 
Butter 
Beef 
Sugar 120 000 
30 000 
3 500 
1 000 
2 000 
5 000 
5 000 
10 000 
TOTAL FOR OPERATION 3.02 
-0.003 
-0.48 
0.10 
2.64 10.5 
3.4 
0.5 
0.2 
2.7 
5.1 
4.2 
3.1 
29.5 
PELLICANO 0.43 6.4 
Free supplies of agricultural products to the Baltic States, decided on in 1992 
To improve the supply conditions of the populations of Estonia, Latvia and Lithuania and 
also maintain those countries' livestock herds, the Council adopted two regulations 
making cereal products held in Community intervention stocks available to the Baltic 
States. 
The total quantities supplied under those Regulations in 1992 were as follows: 
208 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
BALTIC STATES (in 1992) 
(R 3861/91) 
ECU 45 million 
Estonia Bread wheat 
- Flour 
Feed wheat 
Barley 
Rye 60 000 
2 000 
10 000 
50 000 
20 000 
TOTAL -
0.0 4.4 
0,2 
0.7 
3.7 
1.4 
10.4 
Latvia Bread wheat 
Barley 
Rye 80 000 
60 000 
50 000 
TOTAL -
0.0 5.9 
4.5 
3.5 
13.9 
Lithuania Bread wheat 
Barley 
Rye 150 000 
85 000 
20 000 
TOTAL -
0.0 10.8 
6.1 
1.4 
18.3 
TOTAL FOR OPERATION 2.3 42.5 
209 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
BALTIC STATES (in 1992) 
(R 2335/92) 
ECU 45 million 
Estonia 
Latvia 
Lithuania Bread wheat 
Feed wheat 
Barley 60 000 
10 000 
75 000 
TOTAL i 0.17 
0.17 4.7 
0.8 
5.9 
11.4 
TOTAL FOR OPERATION 0.17 Bread wheat 
Barley 
Rye 80 000 
25 000 
50 000 
TOTAL -
0.0 6.5 
1.9 
3.9 
12.. 3 
Bread wheat 
Rye 200 000 
74 000 
TOTAL . -
0.0 16.1 
6.2 
22.3 
46.0 
Free supply of agricultural products to the victims of the conflict in the former 
Yugoslavia, decided on in 1992 
The Council decided on 2 July 1992 on aid amounting to ECU 120 million as 
humanitarian assistance to refugees and displaced persons in the former Yugoslavia. 
210 
Out of this total, ECU 72.5 million was intended for food aid from the EAGGF Guarantee-
Section appropriations. This portion was mobilized through the adoption of two 
Regulations: 
Council Regulation (EEC) No 2139/92 of 23 July 1992, which provided for the 
mobilization of intervention products, and 
Council Regulation (EEC) No 2793/92 of 21 September 1992, which also provided 
for the purchase of products on the Community market. 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
Former YUGOSLAVIA 
(R. 2139/92) 
APPROPRIATION 
ECU 35 million Flour 
pasta 
Vitamin-enriched 
Milk powder 
Beef 96 614 
2 064 
935 
5345 
TOTAL FOR OPERATION 2.79 
2.79 11,4 
0,4 
0,9 
9,3 
21,9 
Made available to ECHO 11,5 
Former YUGOSLAVIA (R 2793/92) managed by ECHO 
ECU 72,5 million, minus the ECU 35 million under R. 2139/92, i.e. ECU 
37.5 million 
N B These appropriations were used primarily to finance the food 
components (sugar, cheese, corned beef, tinned fish, etc.) of 
family parcels for distribution, by way of priority, to refugees. 
Furthermore, in addition to normal expenditure on withdrawals, the EAGGF has met the 
costs of sorting, packing and transport to the Community frontier of fruit and vegetables 
withdrawn from the market, particularly potatoes and oranges, which have been made 
available to charitable organizations approved by the Member States for that purpose 
and distributed free of charge to victims of the conflict in the former Yugoslavia. 
211 
7. Free supply of agricultural products to the peoples of Georgia. Armenia. Azerbaijan. 
Tajikistan and Moldova 
On 27 July 1994 the Council adopted Regulation (EC) No 1999/94, which provides for 
the free supply of agricultural products to the above countries with a view to improving 
the food situation and taking account of the wide variety of local situations without 
compromising development towards supply in accordance with market rules. 
Of the total budget for the operation (ECU 204 million), ECU 165 million were taken 
from EAGGF appropriations. 
Product Quantity 
Tonnes Acounts entries (ECU 
million) 
During 
1994 fin. 
year Aggregate 
up to end 
1994 
application 
GEORGIA. ARMENIA, AZERBAIJAN, KYRGYZSTAN. TAJIKISTAN AND MOLDOVA 
R (EC) 1999/94 
ECU 165 million Bread wheat 
Flour 
Rye 
^i:— -;i 
*s^<i VO On 
Milk powder 
Butter 
Beef 
Transport & misc. 660 000 
197 500 
125 000 
4 000 
2 000 
12 000 
10 000 
TOTAL FOR OPERATION 17.07 
17;07 17.07 
17.07 
UNDER WAY 
212 
8. Summary: Free supply of agricultural products to the countries of central and eastern 
Europe and the former USSR 
Expenditure booked by the EAGGF under 1994 (ECU million) 
Poland 
Romania 
Bulgaria 
Former USSR 
- USSR 
- R. 1251/94 "BECA" 
Caucasus/Uzb/Turk 
- Moscow/St Petersburg 
- Caucasus and Central Asia 
(R. 1999/94) 
Albania 
Baltic States 
Former Yugoslavia 0.0 
0.0 
0.0 
28.7 
0.03 
11.59 
0.00 
17.07 > under way 
5.2 
0.2 
2.8 
TOTAL BOOKED 36.9 
213 
Annex 26a 
ACCOMPANYING MEASURES: AGRI-ENVIRONMENT 
LIST OF PROGRAMMES APPROVED BY STAR COMMITTEE 
(as of last Star meeting: 12/13 Dec. 1994) 
COUNTRY REGION/TITLE 
R.2078/92 
GERMANY Rhineland-Palatinate 
Saxony 
Bavaria 
Baden/Wurt. 
Thuringia 
Hessen 
Brandenburg I 
Brandeburg II 
Lower Saxony I 
Lower Saxony II (Provisional) 
Principles of promotioa 
Schleswig Hollstein 
Sachsen Anhalt 
North-Rhine Westphalia 
Berlin 
Bremen 
Mecklemburg Vorpommern 
Hamburg 
Saarland 
TOTAL GER. 
FRANCE Extensive stockfarming 
(provisional Franche Comté 
figures) Lorraine (review pending) 
Picardie (review pending) 
Alsace (review pending) 
Nord-Pas de Calais (r. 
pending) 
Haute Normandie (r. pending) 
Basse Normandie (r. pending) 
Bourgogne (review pending) 
Rhône Alpes (review pending) 
Midi Pyrénées 
Pays de la Loire (r. pending) 
Bretagne 
Aquitaine 
île de France 
Languedoc Roussillon 
Auvergne 
Champagne Ardennes 
Centre 
Poitou Charentes 
Limousin 
PACA 
Corsica 
Guadeloupe 
Réunion 
Martinique 
TOTAL FR. 
DENMARK 
TOTAL DK 
BELGIUM The entire country 
SPAIN Castile-la Mancha 
Castile-Leon 
Horizontal programme 
Regional programme 
TOTAL SP. AMOUNTS TO BE CHARGED TO THE EAGGF GUARANTEE SECTION IN ECU MILLION 
(B) AND ACTUAL IMPELMENTATION IN 1993/94 
1993 
29.0 
12,0 
4.0 
1.9 
46.9 
67.0 
67.0 
0.1 
0.1 
8.3 
8.3 Imple­
mentation 
1993 
26.0 
10.6 
36.6 
67.1 
67.1 
8.3 
8.3 
Z'P 1994 
5.3 
23.8 
51.0 
37.0 
16.6 
8.0 
2.5 
7.9 
0.4 
0.5 
0.1 
0.1 
3.7 
156.9 
96.0 
0.1 
0.7 
06 
0.-
0.5 
0.4 
0.8 
0.7 
0.2 
0.1 
1.7 
0.1 
102.2 
3.3 
3.3 
1.5 
1.8 
13.8 
15.5 Imple­
mentation 
1994 
122.6 
73.1 
1.5 
13.8 199*5 
6.8 
38.1 
60.0 
38.0 
23.2 
11.0 
2.5 
18.6 
3.8 
2.5 
1.4 
16.1 
4.7 
0.1 
0.3 
3.9 
0.7 
231.7 
117.0 
1.5 
1.4 
1.3 
1.1 
1.4 
1.1 
1.8 
1.8 
3.0 
4.4 
3.7 
2.3 
2.0 
0.7 
1.9 
1.2 
0.9 
2.6 
2.9 
1.3 
1.9 
0.5 
0.2 
0.3 
158.1 
6.8 
6.8 
3.4 
24.2 
65.7 
89.9 199G 
8.0 
48.8 
68.0 
39.0 
25.7 
14.0 
2.5 
21.2 
7.5 
4.1 
2.6 
16.0 
6.9 
0.1 
0.3 
5.0 
0.9 
270.6 
118.0 
1.8 
1.6 
1.6 
1.4 
1.9 
1.3 
2.0 
1.8 
3.8 
4.7 
4.5 
2.4 
2.4 
1.0 
2.0 
1.3 
1.1 
2.8 
3.0 
1.4 
1.7 
0.4 
0.2 
0.2 
164.3 
12.8 
12.8 
5.7 
35.7 
91.5 
127.2 1997 
9.3 
55.9 
68.0 
39.0 
26.0 
17.0 
2.5 
22.9 
11.3 
6.0 
3.4 
18.9 
8.6 
0.1 
* 0.3 
5.9 
0.8 
295.9 
118.0 
1.7 
1.5 
1.5 
1.5 
1.9 
1.3 
2.1 
1.5 
4.8 
5.1 
4.6 
2.7 
2.4 
1.1 
2.1 
1.7 
1.4 
3.8 
3.1 
1.5 
2.0 
0.3 
0.2 
0.2 
168.0 
14.2 
14.2 
6.9 
39.7 
114.0 
153.7 Total 
93-97 
29.4 
166.6 
276.0 
165.0 
91.5 
54.0 
11.9 
70.6 
22.6 
13.0 
0.0 
7.9 
51.0 
20.3 
0.3 
1.0 
18.5 
2.4 
0.0 
1 002.0 
516.0 
5.0 
5.2 
5.0 
4.4 
5.7 
4.1 
6.7 
5.8 
11.8 
14.2 
14.5 
7.4 
6.8 
2.8 
6.0 
,4.2 
3.4 
9.2 
9.0 
4.2 
5.7 
1.2 | 
0.6 
0.7 
0.0 
659.6 
37.2 
37.2 
17.5 
8.3 
0.0 
101.4 
284.9 
394.6 
Annexe 26b 
ITALY 
TOTAL 
ITALY (R.2Ô78/92 ctd.) 
Bolzano 
Umbria 
Veneto 
Friuli 
Lombardia 
Basilicata 
Liguria 
Aosta 
Emilia Romagna 
Marche 
Sicilia 
Trento 
Toscana 
Abbruzo 
Lazio 
Molise 
Piemonte 
Sardegna 
Calabria 
Campania 
Publia 
National programme 1993 
0,0 Imple­
mentation 
1993' 1994 
3,1 
0.8 
2,9 
0,6 
0,9 
0,1 
0,5 
1,5 
0,4 
2,1 
1,4 
0,9 
15,2 Imple­
mentation 
1994 1995 
4,1 
3,3 
12,4 
3,0 
6,2 
4,5 
1.8 
1.0 
8,3 
2,5 
20,9 
2,4 
7,3 
4,1 
6,4 
0,4 
12,9 
1,7 
103,2 1996 
,4,1 
3,5 
12,8 
3,7 
12.1 
7.8 
1,8 
1.4 
16,3 
5.3 
25,2 
2,4 
9,0 
6,7 
9,3 
0.9 
15,9 
4,2 
142,4 1997 Total 
4,2 
3,5 
14i8 
4,2 
18,0 
11,2 
1,8 
2,1 
25,5 
8,6 
•30,6 
2,4 
10,8 
5,6 
12,0 
1,1 
19,1 
5,5 
181,0 15,5 
11,1 
42,9 
11,5 
36,3 
24,4 
5.5 
5.0 
51,6 
16,8 
78,8 
8,6 
27,1 
16,4 
28,6 
2,4 
47,9 
11.4 
0,0 
0,0 
0,0 
0,0 
0,0 
441,8 
NETHER­
LANDS 
TOTAL NL Sensitive areas 
Supplement 1 
Demo 0,8 
0,8 0,8 
0,8 2,2 
1,7 
3,9 0,8 3,3 
2,6 
9,5 
15,4 5,0 
2.7 
10,0 
17,7 6.7 
2,7 
9,7 
19,1 18,0 
9,7 
29,2 
56,9 
PORTUGAL 
TOTAL 
PORTUGAL Mainland 
Azores 
Madeira 
0,0 11,8 
0,9 
127 12,0 27,4 
2,3 
0,4 
30,1 41,8 
4,4 
0,8 
47,0 52,1 
6,5 
1,3 
59,9 133,0 
14,1 
2,5 
149,6 
IRELAND The entire country 6,4 35,4 71,0 97,6 210,4 
UK 
TOTAL UK 
TOTAL England ESA (st.3) 
England ESA (st. 1-2) 
Scotland 
Public access 
ESA N. Ireland 
Habitat England 
Wales (ESA) 
Organic farming 
Nitrate (England) 
Habitat (Walles) 
Countryside 
England stewardship 
Habitat N.lreland 
Habitat Scotland 
Scitkand (public accès, 4 esa) 
Wales: Tir Cymen 
England ESA (st.4) 
Wales New Esa 
Moorland Scheme 
England Stage 1Rev. 9,7 
0,3 
R.2078/92 10,0 
133,1 9,7 
122,5 
215 7,0 
10,2 
1,3 
0,8 
0,5 
0,5 
1,6 
0.1 
0,7 
22,7 
340,2 7,2 
231,0 7,0 
10,5 
2,6 
0,4 
1,2 
2,0 
2,6 
1,0 
2,8 
0,2 
2,7 
0,2 
0,0 
1,4 
6,4 
0,5 
41,5 
715,5 7,0 
10,5 
3,3 
0,4 
2,6 
2,0 
2,7 
1,4 
2,8 
0,4 
3,2 
3,3 
0,3 
0,5 
0,0 
2,1 
6,4 
0,8 
4,3" 
54,0 
912,6 7,0 
10,5 
3,9 
0,4 
4,3 
2,0 
2,7 
1,4 
2,8 
0,7 
3,3 
4,2 
0,3 
0,5 
0,0 
2,9 
6,4 
1,1 
6,6 
61,0 
1.057, 
3 28,0 
51,4 
11,4 
1,2 
8,9 
6,0 
8,5 
4,3 
8,4 
1,3 
6,5 
11,8 
0,8 
1,0 
0,1 
7,1 
19,2 
2,4 
10,9 
00 
189,2 
3.158,7 
Annex 27 — -
ACCOMPANYING MEASURES 
R.2079 / 92 (EARLY RETIREMENT) LIST OF PROGRAMMES APPROVED 
PROVISIONAL AMOUNTS IN ECU MILLION (B) TO BE CHARGED TO EAGGF (GUARANTEE SECTION) AND ACTUAL 
IMPLEMENTATION IN 1993/94 
MEMBER 
STATE 
I Region/title 
FRANCE The entire country 
IRELAND The entire country 
SPAIN The entire country 
PORTUGAL Mainland 
The Azores 
Madeira 
BELGIUM The entire country 
GREECE The entire country 
ITALY The entire country 
DENMARK The entire country 
GERMANY The entire country 
TOTAL Amounts to be charged to EAGGF Guarantee Section in ECU million (b) 
1993 
48.6 
8.0 
56.6-Implement­
ation 93 
48.6 
48.6 1994 
94.1 
6.0 
30.5 
0.1 
4.1 
2.6 
1.1 
0.6 
2.9 
142.0 Implement­
ation 94 
87.9 
1.2 
1.4 
90.5 1995 
117.6 
18.0 
60.0 
9.1 
0.6 
0.0 
12.6 
20,1 
34.2 
7.3 
4.3 
283.8 1996 
98.7 
29.5 
89.2 
13.1 
1.0-
0.1 
14.7 
47.2 
59.8 
11.7 
5.4 
370.4 1997 
84.5 
40.3 
115.5 
16.9 
1.4 
0.1 
14.6 
70.0 
81.5 
16.4 
6.6 
447.8 total pro­
grammed 
93-97 
443.5 
93.8 
303.2 
39.2 
3.0 
0.2 
46.0 
139.9 
176.6 
36.0 
19.2 
1 300.6 
Annex 28 
ACCOMPANYING MEASURES 
R.2080 / 92 (AFFORESTATION): LIST OF APPROVED PROGRAMMES 
PROVISIONAL AMOUNTS IN ECU MILLION (B) TO BE CHARGED TO THE EAGGF GUARANTEE SECTION AND ACTUAL 
IMPLEMENTATION IN 1993/94 
MEMBER STATE 
DE 
IRL 
LUX 
NL 
PO (mainland) 
PO (islands) 
DK 
ESP 
GR 
FR 
B (Wallonia) 
B (Flanders) 
IT 
UK 
TOTAL 1993 
26.1 
5.5 
1-6 
0.8 
6.1 
40.1 Implement­
ation 93 
2.4 
0.9 
0.2 • 
3.8 
7.3 1994 
42.6 
34.8 
2.8 
4.9 
0.2 
2.1 
81.0 
5.9 
3.2 
0.1 
0.2 
40.0 
9.6 
227.4 Impelemnt-
ation 94 
17.4 
29.9 
0.4 
2.0 
1.5 
14.7 
5.8 
0.0 
11.3 
83.0 1995 
37.2 
11.4 
0.1 
3.8 
21.7 
0.5 
3.4 
85.0 
11.0 
4.9 
0.4 
1.6 
65.0 
12.2 
258.2 1996 
40.4 
12.9 
0.1 
4.3 
31.5 
1.0 
4.2 
110.0 
12.9 
7.7 
0.7 
1.9 
85.0 
15.3 
327.9 1997 
41.7 
15.4 
0.1 
4.6 
34.9 
1.3 
5.6 
154.0 
13.7 
10.8 
0.9 
2.8 
110.0 
18.4 
414.2 Total 
188.0 
80.0 
0.3 
15.5 
93.3 
3.0 
16.9 
430.0 
43.5 
27.4 
2.1 
6.5 
300.0 
61.6 
1 267.8 
Note: 
1993 expenditure is charged against the appropriations carried forward from 1993 to 1994. 
For Portugal, the amount implemented covers both programmes, implementation by programme not being available. 
216 
Annexe 29 
CHAPTER B2-51 - COMPLETION OF THE INTERAL MARKET. CONTROLS AND OTHER OPERATIONS IN THE AGRICULTURAL SECTOR 
1000 ECU 
Number 
B2-5100 
B2-5101 
B2-5102 
B2-5110 
B2-5120 
B2-5130 
B2-5140 
B2-5150 
B2-5160 
B2-5170 
B2-5171 
B2-5190 Heading 
Disease eradication 
Other measures in the veterinary field 
Plant health measures 
Inspection in agriculture 
Farm accountancy 
Data network 
Restructuring of agriculture survey 
systems 
Training/information 
Forestry 
International agreements 
Genetic resources 
in agriculture 
Campaign against fraud in agriculture 
TOTAL ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 
ca 
pa 1994 
1 
1994 initial 
appropriations 
110.000 
60.000 
19.000 
14.000 
4.000 
3.000 
28.500 
18.000 
7.700 
7.200 
4.300 
4.254 
3.300 
3.250 
19.000 
16.000 
3.700 
3.500 
3.825 
2.750 
2.500 
1.500 
205.825 
133.454 2 
1994 appropriations 
after transfers 
103.190 
51.700 
35.710 
31.860 
2.887 
1.821 
12.217 
14.155 
8.020 
7.200 
4.300 
4.254 
3.300 
3.450 
19.000 
14.000 
3.700 
3.700 
0.057 
0.057 
2.500 
1.256 
194.881 
133.453 
.A 3 
1994 expenditure 
103.190 
51.700 
35.710 
31.854 
2.887 
1.818 
12.217 
11.107 
7.978 
6.850 
4.299 
4.187 
3.279 
3.287 
19.000 
11.991 
3.524 
3.524 
0.017 
0.000 
0.637 
0.210 
192.738 
126.528 
93,6% 
94,8% 
3/1 4 
% 1994 
3/2 
100.0% 
100.0% 
100.0% 
100.0% 
100.0% 
99.8% 
100.0% 
78.5% 
99.5% 
95.1% 
100.0% 
98.4% 
99.4% 
95.3% 
100.0% 
85.7% 
95.2% 
95.2% 
29.8% 
0.0% 
25.5% 
16.7% 
98.9% 
94.8% 
i 
ro 
co Annex 30a 
TREND OF THE EXPENDITURE OF THE ÉAGGF GUARANTEE SECTION BY MEMBER STATE 
ECU million and % 
B 
DK 
D 
GR 
ES 
F 
IRL 
1 
LUX 
NL 
PO 
UK 
COM(3) 
TOTAL EUR9 
1978 
558.7 
6,4% 
567.8 
6,5% 
2.316.1 
26,7% 
1450.9 
16,7% 
341,3 
3.9% 
1.165.6 
13.4% 
24,0 
0.3% 
1.094.9 
12,6% 
1.153,4 
13,3% 
8.672.7 
100,0% 1979 . 
752,6 
7,2% 
629,2 
6,0% 
2.346,5 
22,5% 
2.281,2 
21,8% 
456,0 
4,4% 
1.656,5 
15,9% 
13,3 
0,1% 
1.377,0 
13,2% 
928,4 
8,9% 
10.440,7 
100,0% 1980 
570,4 
5,1% 
614,4 
5,4% 
2.449,9 
21,7% 
2.827,6 
25,0% 
563.6 
5.0% 
1 823,9 
16,2% 
11.7 
0,1% 
1.537,1 
13.6% 
880,5 
7,8% 
13,0 
0,1% 
11.291,1 
100.0% EUR10 
1981 
488,2 
4,5% 
507,8 
4,5% 
2.027,2 
18,5% 
146,2 
1,3% 
3.011,0 
27,5% 
437,9 
4,0% 
2.091,9 
19,1% 
4,0 
0,0% 
1.157.1 
10,6% 
1 080,2 
9,9% 
0,8 
0,0% 
10.952,3 
100,0% '982 
529,7 
4,3% 
547,5 
4,4% 
1.999,1 
16,2% 
684,7 
5,5% 
2.830,6 
22,9% 
495,5 
4,0% 
2.596,6 
21,0% 
2,6 
0,0% 
•<A02J 
11,3% 
1.277,9 
10,3% 
4,8 
0,0% 
12.371,7 
100,0% 1983 
608,0 
3,9% 
674,3 
4,3% 
3.054,8 
19,4% 
1.007,5 
6,4% 
3.539,8 
22,4% 
617,8 
3,9% 
2.889,3 
18,3% 
4,3 
0,0% 
1.697,0 
10.8% 
1 692,6 
10,7% 
0,5 
0,0% 
15.785,9 
100,0% 1984 
684,6 
3,7% 
877,8 
4,8% 
3.318,0 
18,1% 
961,2 
5,2% 
3.582,0 
19,5% 
884,3 
4,8% 
3.933,8 
21,5% 
3,6 
0,0% 
1.959,4 
10.7% 
2.120,5 
11,6% 
5,7 
0,0% 
18330,9 
100,0% 1985 
913,7 
4,6% 
822,2 
4,2% 
3.603,0 
18,3% 
1.192,5 
6,0% 
4.615,2 
23,4% 
1.161,7 
5,9% 
3.463,9 
17,6% 
4,8 
0,0% 
2.036,6 
10,3% 
1 908,0 
9,7% 
6,4 
0,0% 
19.728,0 
100,0% EUR12 
1966 
978,4 
4,4% 
1.063,2 
4,8% 
4400,6 
19,9% 
1 386,9 
6,3% 
271,4 
1,2% 
5.440,3 
24,6% 
1.212,9 
5,5% 
3.067,8 
13,9% 
2,0 
0,0% 
2.276,5 
10,3% 
30,4 
0,1% 
1.983,0 
9,0% 
6,0 
0 0% 
22.119,4 
100,0% 1987 
821,3 
3,6% 
1.057,4 
4,6% 
3.992,7 
17,4% 
1.340,5 
5,8% 
601,7 
2,6% 
5.657,1 
24,6% 
954,9 
4,2% 
3.899,7 
17,0% 
1,5 
0,0% 
2.727,8 
11,9% 
146,7 
0,6% 
1.747,2 
7,6% 
2,0 
0,0% 
22.950,5 
100,0% 1988 
721,4 
2,7% 
1.210,8 
4,6% 
4.903,9 
18,6% 
1.318.4 
5,0% 
1.867,8 
7,1% 
6.191,5 
23,5% 
1.080,3 
4,1% 
4.346,9 
16,5% 
3,0 
0,0% 
3.831,6 
14,5% 
156,7 
0,6% 
1.990,1 
7,5% 
-1.222,2 
- 4,6% 
26.400,2 
100,0% 1989 
557,2 
2,3% 
1.000,6 
4,1% 
3.750.5 
15,4% 
1.636,9 
6,7% 
1853,8 
7,6% 
4.613,5 
18,9% 
1.085,8 
4,4% 
4.489,6 
18,4% 
1,8 
0,0% 
3.496,2 
14,3% 
173,6 
0,7% 
1.733,8 
7,1% 
12,6 
0,1% 
24.405,9 
100,0% 1990 -
858,8 
3,4% 
1.098,8 
4,4% 
3.928,5 
15,7% 
1.941,5 
7,7% 
2.015,3 
8,0% 
5.028,7 
20.1% 
1.543,1 
6,2% 
3.983,4 
15,9% 
5,2 
0,0% 
2.643,3 
10,5% 
213,4 
0,9% 
1.793,8 
7,2% 
15,5 
0,1% 
25.069,3 
100,0% 1991(') 
1.455,9 
4,6% 
1.214,6 
3,8% 
4.981,5 
15,8% 
2.210,5 
7,0% 
3.294,9 
10,4% 
6.324,3 
20,0% 
1.628,5 
5,2% 
5.345,9 
16,9% 
2,8 
0,0% 
2.467,7 
7,8% 
314,8 
1,0% 
2.252,0 
7,1% 
69,2 
0,2% 
31.562,6 
100,0% 1992(') 
1.365,5 
4,4% 
1.161.3 
3,7% 
4.573,8 
14,6% 
2.230.6 
7,1% 
3.558,4 
11,4% 
6.843,8 
21,9% 
1.349,4 
4,3% 
5.134,4 
16,4% 
1,1 
0,0% 
2.176,8 
7,0% 
422,2 
1,3% 
2.312,6 
7,4% 
145,9 
0,5% 
31.275,8 
100,0% 1993CK') 
1.298,7 
3,7% 
1.334,7 
3.8% 
4.976.2 
14.3% 
2.715,0 
7,8% 
4.175,7 
12,0% 
8.184,8 
23,6% 
1.649,9 
4,7% 
4.765,4 
13,7% 
7,3 
0,0% 
2 328,1 
6,7% 
478,1 
1,4% 
2.737,9 
7.9% 
96,4 
0,3% 
34.748,2 
100,0% 1994CX1) 
1.170,4 
3,5% 
1.278,4 
3,8% 
5.179,9 
15,5% 
2.719 
8,1% 
4.408,3 
13.2% 
8.001,2 
23,9% 
1.480 
4,4% 
3.460,6 
10,4% 
12,1 
0,0% 
1.916 
5,7% 
708,4 
2,1% 
2.939 
8.8% 
139 
0,4% 
33.412,3 
100,0% 
(') Including expenditure on carryovers 
(!) Including set-aside, income aid and fisheries in charge of the Guarantee from 1993 
Annex 30b 
TREND OF THE EXPENDITURE OF THE EAGGF GUARANTEE SECTION BY CHAPTER 
ECU million 
A EXPENDITURE ON BUDGET 
APPROPRIATIONS 
10. Arable crops 
11. Sugar 
12. Olive oil 
13. Dried fodder and dried vegetables 
14. Fiber plants and silk worms 
15. Fruit and vegetables 
16. Wine products 
17. Tobacco 
18. Other plant products 
TOTAL TITLE 1 
20. Milk and milk products 
21. BeefA/eal 
22. Sheepmeat and goatmeat 
23. Pigmeat 
24. Eggs and poultry 
25. Other animal products 
26. Fisheries 
TOTAL TITLE 2 
30. Non Annex II 
31. ACA's 
32. MCA's 
33. Food aid 
34. Interest financing 
35. Distribution to deprived persons 
36. Measures to combat fraud 
37. Clearance of accounts 
38 Rural development 
39. Other measures 
TOTAL TITLE 3 
40. Income aid 
50. Accompanying measures 
TOTAL EAGGF-GUARANTEE SECTION 1980 
2.039,5 
575,2 
317,9 
33,5 
17,1 
687,3 
299,5 
309,3 
87,8 
4.367,1 
4.593,9 
1.363,3 
53,5 
115,6 
85,8 
(23,0) 
6.211,8 
221,3 
0,1 
298,5 
193,4 
713,3 
11.292,2 1981 
2.514,1 
767,5 
442,7 
34,1 
72,2 
641,1 
459,4 
361,8 
63,9 
5.356,8 
3.184,4 
1.436,9 
191,5 
154,6 
83,9 
2,0 
(28,0) 
5.053,3 
282,4 
0,1 
238,3 
182,1 
-161,0 
541,9 
10.952,0 1982 
2.562,5 
1.240,4 
493,1 
41,7 
116,4 
914,3 
570,6 
622,6 
88,3 
6.649,9 
3.198,1 
1.158,6 
251,7 
111,6 
103,9 
4,5 
(34,0) 
4.828,4 
414,4 
0,4 
312,7 
164,9 
p.m. 
892,4 
12.370,7 1983 
3.455,3 
1.316,2 
675,3 
57,7 
160,0 
1.196,1 
659,2 
671,3 
144,2 
8.335,3 
4.285,3 
1.736,5 
305,6 
145,0 
123,3 
4,4 
(25.7) 
6.600,1 
343,2 
0,3 
488,3 
126,9 
- 108,1 
850,6 
15.786,0 1984 
2.430,1 
1.631,5 
1.096,4 
76,1 
108,0 
1.454,6 
1.222,6 
776,4 
98,6 
8.894,3 
5.224,7 
2.546,8 
433,5 
195,9 
69,8 
0,7 
(15,6) 
8.471,4 
382,4 
0,3 
375,9 
232,1 
-25,5 
965,2 
18.330,9 1985 
3.662,5 
1.804,6 
692,2 
116,9 
240,6 
1.230,7 
921,4 
862,8 
104,7 
9.636,4 
5.759,9 
2.745,8 
502,4 
165,3 
63,2 
p.m. 
(16,0) 
9.236,6 
440,9 
0,2 
189,6 
187..1 
-99,2 
136,4 
855,0 
19.728,0 1986 
5.664,8 
1.725,6 
604,2 
154,1 
565,1 
986,0 
630,7 
782,2 
117,0 
11.229,7 
5.232,9 
3.481,7 
616,9 
151,8 
97,7 
1,2 
(18,0) 
9.582,2 
503,0 
5,8 
475,9 
264,3 
-55,3 
113,5 
1.307,2 
22.119,1 1987 
(10 
months) 
7.245,1 
2.035,6 
1.139,1 
167,3 
306,3 
967,0 
800,3 
803,5 
142,4 
13.606,6 
5.013,1 
2.148,6 
573,8 
158,6 
152,0 
1,0 
(17,4) 
8.047,1 
590,3 
18,0 
636,9 
259,4 
-208,2 
1.296,4 
22.950,1 1987 
(12 
months) 
8.676,2 
2.452,1 
1.280,7 
207,8 
508,7 
1.120,9 
927,0 
917,9 
174,2 
16.265,5 
5.836,5 
2.670,8 
808,5 
195,1 
177,6 
1.0 
(20,1) 
9.689,4 
669,8 
23,0 
695,0 
353,4 
6 
- 220,3 
1.526,9 
27.481,8 1988 
(11.5 
months) 
7.708,0 
2.081,9 
944,9 
217,5 
454,1 
708,1 
1.545,5 
966,1 
131,7 
14.757,8 
5.915,0 
2.475,9 
1.293,6 
215,6 
194,0 
0,8 
(4C.9) 
10.094,9 
602,4 
64,3 
505,2 
242,7 
37,5 
65,8 
29,2 
1.547,1 
26.399,8 1988 
(12 
months) 
7.914,8 
2.227,4 
977,4 
231,0 
501,1 
740,6 
1.580,3 
987,1 
138,6 
15.298,3 
6.143,2 
2.591,3 
1.354,6 
231,5 
206,2 
0,8 
(50,0) 
10.527,6 
626,2 
66,5 
522,3 
250,8 
39,7 
66,7 
29,2 
1.601.4 
27.427,3 1989 
6.250,4 
1.979,8 
1.464,5 
219,7 
600,6 
1.018,6 
1.147,7 
1.138,9 
194,6 
14.014,8 
4.987,1 
2.428,5 
1.452,8 
261,0 
234,1 
0,6 
(24,0) 
9.364,1 
552,1 
41,4 
322,9 
132,6 
48,5 
132,9 
- 202,7 
1.027,7 
24.406,6 1990 
7.834,5 
1.388,3 
1.168,2 
306,5 
580,3 
1.244,6 
745,2 
1.232,1 
169,2 
14.668,8 
4.955,9 
2.833,2 
1.452,3 
246.9 
178,5 
0,4 
(23.6) 
9.667,2 
511,5 
36,6 
270,9 
85,6 
66,6 
136,9 
3,0 
- 377,9 
733,2 
25.069,2 1991 
9.259,0 
1.814,9 
1.874,2 
421,7 
521,9 
1.088,7 
1.047,7 
1.329,6 
179,5 
17.537,3 
5.636,5 
4.295.0 
1.790,4 
252,2 
169,2 
p.m. 
(26,2) 
12.143,4 
704,2 
28.3 
130,7 
217,0 
84,7 
145,0 
20,1 
- 437,8 
388,2 
1.280,4 
(3.9) 
. 30.961,0 1992 
10.218,3 
1.937,4 
1.754,3 
388,5 
771,3 
1.253,5 
1.087,2 
1.233,1 
390,0 
19.033,6 
4.006,8 
4.413,8 
1.749,2 
141.6 
193,1 
6,0 
(32,0) 
10.510,6 
699,6 
28.2 
0,9 
221,5 
85,9 
130,2 
24,6 
78,9 
304.4 
1.574,2 
(25,9) 
31.118,5 1993 
10.610,7 
2.188,6 
2.468,1 
532,0 
860,5 
1.663,9 
1.509,6 
1.165,1 
259,4 
21.257,9 
5.211,2 
3.986.3 
1.800,4 
200,9 
290,9 
134,8 
32,4 
11.656.9 
743,5 
7,1 
136,4 
160,4 
100,3 
130,2 
80,1 
-384,8 
444.6 
1.417,8 
35,8 
221,7 
34.590.1 1994 
12.652.3 
2.061,5 
1.819,5 
378,4 
863,5 
1.556,8 
1.176,2 
1.057,4 
287.1 
21.852,8 
4.248,8 
3.466,6 
1.279,8 
416,3 
239,6 
117,3 
35,5 
9.803.9 
631,4 
0.2 
4,5 
86,0 
83,3 
136,4 
76.9 
- 612,0 
339,7 
47,1 
793,6 
30,0 
490,1 
32.970,4 1995 
SAB 
14.574,0 
1.789,0 
876,0 
280,0 
849,4 
1.900,6 
1.044,0 
1.132,0 
409,0 
22.854,0 
4.267,0 
4.887,0 
1.677,0 
258.0 
174,0 
138,0 
53,0 
11.454,0 
598,5 
' p.m. 
p.m. 
143,0 
80,0 
200,0 
91,0 
-1.200.0 
563,0 
24.0 
499,5 
45.5 
2.044.0 
36.897,0 
SPECIFIC DEPRECIATION 
SPECIFIC BUTTER DISPOSAL 
SET-ASIDE (GUIDANCE SECTION) . 
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
-1.240,0 
-
-1.240,0 
-
-650,2 
792,7 
3.0 564,3 
796,4 
21,3 . 
797,4 
76,9 . 
799,5 
137,9 . 
. 
-. 
. 
-
1 . 
. 
-
B. EXPENDITURE ON CARRYOVERS 
[s^ROM PREVIOUS YEAR 
CO 601.6 157,4 157,7 441,8 


ISSN 0254-1475 
COM(95) 483 final 
DOCUMENTS 
EN 03 
Catalogue number : CB-CO-95-525-EN-C 
ISBN 92-77-94439-0 
Office for Official Publications of the European Communities 
L-2985 Luxembourg 
£2-0