COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(94) 464 final 
Brussels, 31.10.1994 
TWENTY-THIRD FINANCIAL REPORT 
on 
THE EUROPEAN AGRICULTURAL GUIDANCE 
AND GUARANTEE FUND 
EAGGF 
GUARANTEE SECTION 
- 1993 -
3—_ 
NTRODUCTORY NOTE 
a) Article 10 of CounciI Régulât ion (EEC) No 729/70 on the financing of the 
common agricultural policy* 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 Community financing has been effected". 
This Report covers the operations of the EAGGF Guarantee Section and the 
clearance of accounts in respect of Community food aid for 1993. 
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) tip 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\1), 1988\2) and subsequent financial years'*), 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 20.9.1994 
* 0J No L 94, 28.4.1970, p.13. 
(i) Financial year 1987: expenditure here covers a period of ten months, from 
1 January 1987 to end October 1987. 
(2) 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 fotlowing year. 
TABLE 1 
Average conversion rates used for 1993 
(cf. Annex 19) 
| EUROPEAN GOAfJNITY j (budgetary) (1) | 
! Belgium Î 40.3451 BFR (2) i 
! Denmark ! 7.56492 DKR i 
i Germany ! 1.95171 DM i 
! Greece ! 260.308 DRA ! 
! Spain \ 144.216 PTA j 
î France \ 6.64043 FF j 
! Ireland ! 0.776860 IRL i 
! Italy j 1,776.59 LIT i 
| Luxembourg ! 40.3088 LFR (2) | 
! Netherlands ! 2.19887 HFL ! 
! Portugal j 180.686 ESC j 
j United Kingdom j 0.786272 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. 
INDEX 
> . ' ' Pages 
SUMMARY VII 
TITLE I : COMMUNITY EXPENDITURE ON MARKETS . . . .... 1 
1. General 1 
1.1. 1993 budget .. .,.. 1 
1.2. Transfers of appropriations and appropriations available ....... 4 
1.3. Agricultural expenditure . .......;. 4 
1.4. Fixing of farm prices and related measures for 1993/94 ... ... 6 
1.5. The agri-monetary situât ion ... ....... — 6 
1.6." Reform of the CAP ... 8 
1.7. Set-aside 12 
1.8. Emergency operations in support of Central and Eastern Europe 
and the Soviet Union 14 
2. Financing of the markets 25 
2.1. Comparison of original appropriations and expenditure in 1993... 25 
2.2. Breakdown of expenditure by economic type . 37 
2.3. Trend of pub I ic stocks 40 
2.4. Corrections to be made to the breakdown of expenditure by Member 
State in connection with monetary compensatory amounts (MCAS) .. 45 
2.5. Overall cost of Guarantee Section 47 
3. Amendments to legislation governing the EAGGF Guarantee Section. 51 
TITLE II : CASH POSITION AND MANAGEMENT OF APPROPRIATIONS ....... .55 
4. Management of appropriations 55 
4.1 1993 budget . 55 
4.2. Non-automatic carryovers of appropriations from 1992 58 
4.3 Automatic carryovers of appropriations from 1992 59 
4.4 Summary of execution of 1993 budget 59 
5. Advances and direct payments 61 
5.1 Advance payments to the Member States , 61 
5.2 Direct payments 63 
IV 
TITLE HI : PREVENTION AND PROSECUTION OF FRAUD. 
6.1 General remarks 67 
6.2 Application of control measures 68 
6.3 Improvement of legislation and control methods 73 
6.4 Sem i nars 75 
6.5 Special checks and investigations 75 
6.6 Cases of fraud and irregularities reported 79 
6.7 Recovery of amounts wrongly paid out 81 
6.8 Meetings of the EAGGF irregular ities and Mutual Assitance Group 81 
6.9 Specific control arrangements . 83 
6.10 Remote sensing 87 
TITLE IV : ACCOUNTS CLEARANCE . 91 
7.1 Verification of EAGGF Guarantee Section expenditure and 
clearance procedure - 1990 91 
7.2 1991 93 
7.3 1992 95 
7.4 Application of Council Regulation (EEC) No 4045/89 regarding 
Member States' controls of beneficiaries records 97 
7.5 Appeals to the Court of Justice against clearance decisions .... 98 
TITLE V : CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID FOR 
PRODUCTS SUBJECT TO EEC MARKET ORGANIZATION 103 
Annexes 105 
INDEX OF TABLES Pages 
1. Average conversion rates used for 1993 I 
2. Summary of the main totals in the 23nd EAGGF Guarantee Section 
Financial Report XI 
3. Total appropriations relating to the EAGGF Guarantee Section ... 1 
4. EAGGF Guarantee Section expenditure in relation to EC expenditure 5 
5. Results of set-aside (Five-year scheme) 13 
6. Evolution of 1993 appropriations and expenditure . ........ 24 
7. Breakdown by sectors of the differences between expenditure 
and appropriations (initial and final) .. 27 
8. Breakdown of agr i cuIturaI expend i ture by economi c type 36 
9. Breakdown of expenditure by Member State, a I lowing for the 
impact of the arrangement whereby exporting Member states may 
pay intra-Community MCAs for importing Member States (article 10 
of Regulation No 1677/85) 45 
10. Overall trend of EAGGF (Guarantee Section) expenditure 47 
11. Revenue under the Common Agricultural Policy accruing as own 
resources of the Community ,. 49 
12. The system of advance payments and expend i ture 60 
13. D i rect payments 62 
14. Advances to the Member States and expenditure charged to the 
1993 budget .. 64 
15. Expenditure recorded in the Member States against the 1992 
budget by type of f i nanc Ing 65 
16. EAGGF Guarantee expenditure claimed for 1991 93 
17. Operations subject to a system audit in 1993 ....... 94 
18.- Transmission of the first declarations of expenditure - 1992 ... 95 
19. Appeals filed against the clearance of accounts decisions - 1989 100 
20. Appeals filed against the clearance of accounts decisions - 1990 101-102 
LIST OF GRAPHS 
1. Breakdown of EAGGF Guarantee expenditure by product group VI 
2. EAGGF Guarantee expenditure by economic type 34 
3. EAGGF Guarantee expenditure by economic type (percentage) ...... 35 
4. Quantities of public stocks with intervention agencies ......... 42 
5. Book value of public stocks with intervention agencies ......... 43 
6. Expenditure by Member State 44 
7. Trend of the EAGGF (Guarantee Section) expenditure 46 
8. Trend of own resources resulting from the CAP -..'. 48 
VI 
GRAPH 1 
BREAKDOWN OF EAGGF GUARANTEE EXPENDITURE BY PRODUCT GROUP 
(ECU million for 1993 financial year) (1) 
Other products : 4700,5 
Wine: 1509,6 
Tobacco: 1163,8 
Fruit and vegetables 
1664 
Sheepmeat and goatmeat 
: 1800,4 
Beef : 3986,3 Cereals : 6627,5 
Sugar : 2189,6 
Oils and fats : 5527,6 
Milk products : 5264,6 
TOTAL : ECU 34.433,9 million 
(1) Expenditure against the 1993 budget (annexes 4 and 5) 
SUMMARY OF THE TWENTY-TH1RD FINANCIAL REPORT 
EAGGF GUARANTEE SECTION 
Community expenditure on markets 
1. After transfers were made and taking account of the 
supplementary and amending budget, appropriations available 
for the EAGGF Guarantee Section for 1993 amounted to 
ECU 35 343 million, including the Fisheries Guarantee Fund 
(ECU 33 million), set-aside of land from agricultural 
production (ECU 427 million), income aid (ECU 36 million) and 
accompanying measures (ECU 298 million) (see Table 6). 
2. Allowing for the clearance of accounts for previous years 
(- ECU 385 million) and the financial contribution of cereal 
producers and of milk producers (ECU 89.6 million and 
- ECU 24 million respectively), total agricultural expenditure 
chargeable to the Guarantee Section for 1993 stood at 
ECU 34 590 million (see Table 6). 
3. Total expenditure taken into account for the 1993 budget, 
excluding the clearance of accounts (- ECU 385 million) and 
misee IUneous payments like fraud prevention and food aid 
(ECU 541 mi I I ion), i.e. ECU 34 434 mi I I ion, can be divided 
into expenditure on export refunds and intervention measures. 
These items amounted to ECU 10 159 million and 
ECU 24 275 million respectively. 
A breakdown of such expenditure by product group shows that 
cereals and rice and milk products accounted on their own for 
up for 51% of expenditure on refunds, followed by beef and 
veal (17%) and sugar (15%). 
The product groups mainly responsible for expenditure on 
intervention were cereals (13%), oiIseeds (13%), milk products 
(12%), olive oil (10%) and beef (9%). 
4. Given the increase in quantities of certain products in public 
storage during 1993, the book value of stocks rose slightly 
(+ 3%) from ECU 2 580.5 million in 1992 to ECU 2 659.7 million 
in 1993. 
As regards the actual quantities in stock, there was: 
- a very great rise in stocks of olive oil, and a 
considerable rise in cereals and alcohol; 
- a fall in other product groups, in particular tobacco. 
Cash position and management of appropriations 
1. The budget for 1993 was adopted in December 1992. 
The interim review of appropriations requirements for the 
EAGGF Guarantee Section conducted in March indicated there 
would be an overrun in appropriations at the end of the 
financial year. It was proposed that the budget authority 
adopt a preliminary draft supplementary and -amending -budget 
(PDSAB) to increase appropriations. The SAB adopted in 
December increased appropriations by ECU 1 300 million. 
2. Management of appropriations 
may be summarized as follows: including carryovers from 1992 
A. Initial budget*/carryovers 
SAB 
Transfers outside EAGGF 
Appropriations available/ 
carryovers 
B. Commitments 
Charged as payments 
Automatic carryovers 
in 1994 
C. Non-automatic carryovers 
D. Lapsed appropriations 1993 budget 
appropri­
ation 
34.052,0 
1.300,0 
8,9 
35.343,1 
34.590,4 
34.236,6 
353,8 
510,0 
242,7 Non-automatic 
carryovers 
autom. 
175,5 
0,0 
0,0 
175,5 
157,7 
157,6 
0,0 
0,0 
17,9 Automatic 
carryovers 
droit 
50,8 
0,0 
0,0 
50,8 
0,0 
29,1 
0,0 
0,0 
21,6 total 
appropri­
ations 
34.278,3 
1.300,0 
8,9 
35.569,4 
34.748,2 
34.423,3 
353,8 
510,0 
282,2 
Including the ECU 109.0 million entered in Chapter BO-40 but 
not the ECU 1 000 million in the monetary reserve. 
As regards automatic carryovers from the budget for 1993 
(ECU 353,8 million), ECU 315.1 million was transferred to the 
Member States for payments during 1994 relating to compensation 
for non-allocation of milk quotas and the programme for the 
restructuring of milk production. The remaining automatic 
carryovers, amounting to ECU 38.8 million, correspond to 
appropriations committed by the Commission with a view to 
expenditure settled directly by itself, payment of which had not 
been made by the end of financial year. 
IX 
Appropriations to be carried over non-automatically 
(ECU 510 million) represent expenditure which was provided for 
in the 1993 budget but could not be incurred by the Member 
States before the financial year closed, and for which no 
appropriations were available in the 1994 budget. 
3. With regard to the 1993 financial year, the Commission adopted 
14 decisions, 12 of which were routine. After the SAB was 
adopted, an additional advance payment was necessary, as was 
an extraordinary advance decided in December 1993. 
C. Invest ligations and irregular it ies: 
During 1993 the Commission stepped up its efforts to combat fraud 
and irregularities to the detriment of the EAGGF. It concentrated 
on two main areas: strengthening provisions on controls in the 
agricultural regulations, in particular in those arising from the 
reform of the CAP, and investigations in the field. 
Thus, pursuant to Regulation (EEC) No 3508/92, Commission staff 
made several inspection visits to all Member States to monitor 
very closely the introduction of effective arrangements for 
management and monitoring required by the new system of price and 
income support stemming from the reform of the CAP. The 
introduction of the register of agricultural parcels and of a 
system for identifying cattle and suçkler cows was given full 
consideration by the EAGGF. 
The integrated system has made it compulsory to apply the risk 
analysis method, which permits better targeting of checks. 
Lastly, monitoring by remote-sensing techniques, with the impetus 
coming from the EAGGF and assistance from the research centre in 
Ispra, is being used systematically in the Member States at 
present and provides an effective technique in particular for 
prevention. 
The Commission also continued its work on the ground, opening 
investigations in various areas such as cereals, cotton, tobacco, 
olive oil, beef, meat exports and food aid. 
With a view to greater effectiveness, the Commission continued 
work to improve the provisions connected with Regulations (EEC) 
Nos 386/90 (concerning checks of exports of agricultural products 
on which refunds are paid) and 4045/89 (concerning ex-post 
administrative checks of commercial documents of recipients of 
EAGGF Guarantee Section assistance). 
Cases of irregularities notified by the Member States pursuant to 
Regulation (EEC) No 595/91 numbered 1 298, at a total value of 
ECU 248.3 million. These figures are substantially above those 
for 1992, in particular as regards cereals, milk products, beef 
and wine. 
Furthermore, the supervisory agencies for olive-oil which were 
set up in the main producer Member States conducted a higher 
number of checks at producers' premises, mills and bottling 
plants, thus uncovering many cases of irregularities. At the same 
time, two series of checks relating to fruit and vegetables and 
wine revealed irregularities and resulted in a stepping-up of 
checks, in particular of quality. 
Clearance of accounts 
In 1993, the Commission amended the decision on the clearance of 
accounts for 1989 (milk quotas) and adopted a formal decision on 
the clearance of accounts for 1990. 
Tasks involving checking expenditure for 1991, for an amount of 
ECU 31 900 million, commenced in March 1992 and were completed in 
May 1993. They involved a systems audit and on-the-spot checks to 
verify the conformity of expenditure declared with Community 
legislation. They showed that the Member States are encountering 
growing difficulties in applying the legislative provisions of 
the common agricultural policy on account of their complexity. 
Since 1991 the payment systems of the Member States' paying 
agencies have been subject to verification by external audit 
companies. This measure aims initially to conduct a financial 
audit in the 44 main paying agencies in the Member States. With a 
view to the clearance of accounts for 1992, the EAGGF conducted 
checks on 20 of those paying agencies accounting for more than 
two thirds of EAGGF expenditure. 
On 5 March 1993, the Commission approved the guidelines put 
forward by the Belle Group with a view to a reform of the 
procedure for the clearance of EAGGF Guarantee Section accounts: 
the reform is to be introduced for the clearance of accounts for 
the 1992 budget year. Extensive consultations with the Member 
States have been commenced with a view to drawing up the 
legislation for presentation to the Council during the first half 
of 1994. 
TABLE 2 
Summary of the main totals in the 
23rd EAGGF Guarantee Sect Ion F i nanc i a I Repor t 
(ECU mi I I ion) 
Expenditure under the 1993 budget of the 
EAGGF Guarantee Section (Annexes 2, 3, 
11 and table 15b) 
Expenditure from carryovers from 1992 
TOTAL FINANCED WITHIN THE GUIDELINE 
TOTAL TABLES 6, 9, 10, 14, 15; 
TOTAL ANNEXES 2, 4 AND 6 
SUBTOTAL ANNEX 3 
A. 
B. 
Interest payable to Member States 
as a result of the reform of the method 
of financing expenditure 
Distribution of agricultural products to 
disadvantaged in the Community 
Fraud prevention in the area of the 
EAGGF Guarantee Section 
MCAs ACAs 
Accounts clearance previous years 
Other 
TOTAL TABLE 8 (column g) and ANNEX 5 
SUBTOTAL ANNEX 4 
A. 
B. 
(C + D + E + F + G + H) 
Cereals co-responsibiIity levy 
Financial contribution by milk producers 
GROSS TOTAL OF AGRICULTURAL EXPENDITURE 
- TABLE 8 (column e) 
A. 
B. 
G. 
TOTAL TABLE 15b AND ANNEX 6 
Total financed within the guideline 
Non-automatic carryovers EAGGF Guarantee 
to 1994 
TOTAL EXPENDITURE EAGGF GUARANTEE 
TABLE 4 34 748.1 (A) 
157.7 (B) 
34 590.4 
34 748.1 
157.7 
100.3 (C) 
138 (D) 
80.1 (E) 
143.5 (F) 
(-)384.8 (G) 
79.4 (H) 
34 433.9 
34 748.1 
157.7 
156.5 
+(+) 89.6 (I) 
-(-) 24.0 (J) 
34 368.3 
34 748.1 
157.7 
-(-)384.8 
34 975.2 
34 748.1 
157.7 
34 590.4 
+ 510.0 (K) 
35 100.4 
1 
1. Title I 
Community expenditure on markets 
Background 
1.1. 1993 budget 
The initial budget for 1993, adopted on 17 December 1992, 
provided for EAGGF Guarantee Section appropriations totalling ECU 
35 052 mi I I ion. 
The original appropriations were altered by supplementary and 
amending-budget No 1, which was-adopted on 2 December 1993. The 
appropriât ions a I located to the EAGGF Guarantee Sect ion thus rose 
to ECU 36 352 mi I I ion. 
Table 3 
(ECU mi I I ion) 
TOTAL APPROPRIATIONS RELATING TO THE EUROPEAN AGRICULTURAL 
GUIDANCE AND GUARANTEE FUND GUARANTEE SECTION 
Initial SAB 
Heading budget No 1/93 
(1) (2) 
European Agricultural Guidance 
and Guarantee Fund, Guarantee 34 052 35 352 
Section (Subsection B1) (3) (4) 
of which the following chapters 
have changed their nomenclature 
. Fisheries Guarantee Fund 
(Chapter B1-26) 27 33 
. Set-aside 
(Chapter B1-40) 489 430 
. Income aids 
(Chapter B1-41) 59 72 
. Accompanying measures 
(Chapter B1-50) 182 182 
Monetary reserve 1.000 1.000 
TOTAL 35.052 36.352 
(1) 0J No L 31, 08.02.1993. 
(2) Supplementary and amending budget No 1/93 (OJ No L 345, 
31.12.1993). 
(3) Including ECU 109 mi I I ion entered in Chapter BO-40 - Provisional 
appropriations. 
(4) including ECU 60 mi I I ion entered in Chapter BO-40. 
The ECU 35 052 million provided for in the initial budget and the 
ECU 36 352 million resulting from supplementary and amending 
budget No 1/93 included: 
the appropriations entered in the monetary reserve 
(ECU 1 biI I ion). 
- the appropriations entered in Chapter BO-40 "Provisions". 
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 dol lar/ECU exchange rate in relation to the parity used to 
establish the budget. This reserve is not included in the 
guideline mentioned below. 
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 million 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). 
Since the franchise of ECU 400 million was not reached in 1993, 
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 1993,1 the trend during the 
period 1 August 1992 to 31 July 1993 was dollar appreciation 
(2.5% higher than the budget parity). 
The savings stemming from a 2.5% fall in world prices in dollars 
converted into ecus using the average switchover coefficient of 
1.187295 for the year amounted to ECU 182 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 1993. The 
depreciation of certain Community currencies led, through 
operation of the switchover mechanism, to extra expenditure by 
the EAGGF Guarantee Section estimated at ECU 265 million, (effect 
of the switchover on refunds) 
Report on the impact on EAGGF Guarantee Section expenditure of 
movements of the dollar/ecu exchange rate in 1993 - C0M(93) 538 
final of 5 November 1993. 
This means that the savings arising from the higher dollar rate 
were more than offset by the impact of the monetary realignments 
of September and November 1992 and January and May 1993 so that 
the net impact of currency changes was extra expenditure 
amounting to some ECU 83 mi 11 ion (ECU 265 million 
ECU 182 mi 11 ion). 
It should be noted that the extra costs arising from the change 
in the switchover had already been included in the total cost of 
the currency realignments for 1993 entered in SAB No 1/93. 
The budgetary discipline 
The 1993 financial year, I ike previous ones, remained subject to 
the requirements "Of budgetary discipline and, -4n -part-lcular,, 
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 Iimits the annual rate of growth of this expenditure. 
The general trend in Guarantee Section expenditure since 1989 can 
be summarized as follows: 
EAGGF-Guarantee Section 
Guideline 
Expenditure financed within 
the guideline 
p.m.: Margin compared with 
the guideline 
Total expenditure (including 
expenditure froa carryovers 
froai 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 
By contrast with previous years, from 1993 the guideline includes 
not only all agricultural expenditure met by the Guarantee 
Section but also expenditure under the market organization for 
fisheries, set-aside, income aids and accompanying measures. 
1.2. Transfers of appropriât ions 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 forecasts, which are outlined some twelve 
months before the beginning of the financial year in question, 
i.e. more than twenty months before some expenditure. 
However, since the introduction of the early warning system (cf. 
18th Financial 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^compl1ance*with^the budget. In view^of-the-rate of 
ut iIizat ion of the appropr iat ions, however, some -transfers proved 
necessary (see Table 6 below). 
As in 1992, internal transfers were small, thanks partly to the 
adoption of supplementary and amending budget No 1/93, which 
enabled appropriations to be reallocated to headings in 
Subsection B1. The total value of these internal movements was 
ECU 1 024.5 million, compared with over ECU 2 300 million in 1990 
and 1991. 
The budgetary authority also adopted a transfer out of the EAGGF 
Guarantee Sect ion of ECU 8.9 mi I I ion from Chapter B1-17 "Tobacco" 
to Chapter B7-01 "Common foreign and security policy". 
As a result, the total amount of appropriations available for the 
EAGGF Guarantee Section (Subsection B1) for 1993, including 
supplementary and amending budget No 1/93, came to 
ECU 35 343,1 mi I I ion.1 
1.3. Agricultural expenditure 
Taking into account, firstly, the expenditure of 
ECU 384.8 million on clearance of accounts for previous years 
and, secondly, the financial contribution of cereal producers 
(ECU 89.6 million) and milk producers (- ECU 24.0 million), the 
total agricultural expenditure chargeable to the EAGGF Guarantee 
Section for the 1993 financial year and to the budget for that 
year amounted to ECU 34 590.4 million, not counting expenditure 
against carryovers of appropriations from 1992. A detailed 
analysis of the financing of the different sectors is given below 
(points 2.1. et seq.). 
Including an amount of ECU 60 million entered in BO-40 ("Reserves 
and provisions") but not counting the appropriations entered in 
the monetary reserve (ECU 1 billion). 
TABLE 4 
EAGGF Guarantee Section expenditure^P 
in relation to total EC expenditure^2) 
Year 
1988 
1989 
1990 
1991 
1992 
1993 Total EC expenditure 
(ECU mill ion) 
41 120.9 
40 850.0 
44 378.9 <4> 
53 823.1 (5) 
58 857.0 (6) 
65 268.5 <7) EAGGF Guarantee 
Section expenditure 
(ECU mi I I ion) 
26 400.4 (3> 
24 406.0 
25 754.7 <4) 
31 126.8 <5) 
31 294.0 <6> 
35 100.4 (7) % 
64.2 % 
59.7 % 
58.0 % 
57.8 % 
53.2 % 
53.8 % 
(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 11J4 months. 
(4) Of which ECU 685.5 million non-automatic EAGGF Guarantee 
Section carryovers. 
(5) Of which ECU 166.0 mi 11 ion 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. 
TOTAL EC EXPENDITURE EAGGF GUARANTEE SECTION EXPENDITURE 
5| 40000 + 
O 30000 + 
UJ 
1988 1989 1990 1991 1992 1993 
1.4. Fixing of farm prices and related measures for 1993/94 
The Council reached agreement on the 1993/94 prices on 27 May 
19932, keeping, with a few changes (see below), the 
institutional prices applied in 1992/93. However, since 1993/94 
is the first year of transition to the full application of the 
reform, some new mechanisms were introduced and some measures 
extended. These included: 
- cereals: the introduction of a single target price (ECU 130/t) 
and intervention price (ECU 117/t) irrespective of species. 
The premium for producers of potato starch was continued at 
the same level "but production may not exceed 1.5 million 
tonnes; 
- milk products: the intervention price for butter was reduced 
by 3% (from 1 July 1993) and the milk target price and the 
threshold prices adjusted accordingly. As far as quotas are 
concerned, the reallocation of "direct sales" to "deliveries" 
in Portugal and Germany and the 0.6% increase in the total 
guaranteed quantities for deliveries to meet indemnities to 
SLOM III producers (which does not apply to Spain, Greece and 
Italy) should be noted; 
1.5. The agri-monetary situation 
The agri-monetary system for the single market came into force on 
1 January 1993. Its legal basis is Regulations (EEC) Nos 3813/92 
and 1068/93. MCAs have been abolished. The system is based on the 
following principles: 
- the ecu is the unit of account for fixing prices and amounts 
while payments are made in national currencies; 
- the conversion rates used in agriculture are calculated on the 
basis of the market rates for the ecu. 
The conversion between the ecu and national currency is carried 
out using: 
(a) for fixed currencies (the Belgian and Luxembourg franc, the 
krone, the mark, the French franc, the Irish pound and the 
guilder), the central rate applicable since 01.01.93 to 
02.08.93; 
The details of this agreement are contained in the issue of "CAP 
Working Notes" on the 1993/94 agricultural prices - Council 
decisions. 
(b) for floating currencies (the drachma, the peseta, the lira, 
the escudo and sterling), a rate close to the average 
market rate. Except in exceptional circumstances, the 
agricultural conversion rates for fixed currencies are 
adjusted when currencies are realigned. In the case of the 
floating currencies, they may also be adjusted at the 
beginning of each month or, more rarely, on the 11th or 
21st day of each month; 
- the agricultural conversion rate applicable to a particular 
price or amount is that prevailing at the time when the 
operative event (the achievement of the economic goal of the 
operation in question) took place; 
- prices and some amounts fixed in green ecus are reduced when 
the green ecu is revalued. The impact on incomes of this 
reduction, or of that of the agricultural conversion rates, 
may be offset by an increase in certain amounts fixed in 
(green) ecus or through aid on a tapering scale. 
There were two monetary realignments in 1993, one on t February 
and another on 14 May. As a result, the agri-monetary correction 
factor (switchover) rose from 1.195066 to 1.207509 and the 
coefficient for the reduction of prices in ecus had risen to 
1.013088 by the beginning of the 1993/94 marketing year. 
The agricultural conversion rates for fixed currencies remained 
unchanged (except for the Irish pound) while those for floating 
currencies were adjusted to reflect the new monetary situation. 
On 2 August 1993 the Council of finance ministers decided to 
increase to 15% the bilateral margin within which the currencies 
participating in the ERM could fluctuate. Since no rates were 
changed, there was no currency realignment and the correction 
factor remained unaltered at 1.207509. 
Since then the currencies of all the Member States have been 
regarded as floating and the agricultural conversion rates for 
floating currencies are regularly adjusted in line with the 
actual exchange rate situation (in accordance with (b) above). 
Following the events of 2 August 1993, in order to avoid frequent 
changes which could destabilize the agricultural markets and in 
some circumstances reduce producers' incomes, the Commission 
decided temporarily to suspend all the rates for the automatic 
adjustment of agricultural conversion rtties. On 21 December the 
Council amended Regulation (EEC) No 3813/92 to take account of 
the problems caused by revalued currencies. Thus, the monetary 
gaps permitted before green rates are changed, and which had 
previously been fixed at 4 points (-2/+2) have been increased to 
5 points. This gap should not be exceded in order to avoid 
speculative trade movement. In addition, if the situation 
deteriorates, this gap may be flexible, i.e. the franchise may 
move from -2/+3 to 0/+5; when the situation improves, it is 
brought back to its normal level (-2/+3). 
1.6. CAP reform 
On 21 May 1992 the agriculture Council reached a political 
agreement on the reform of the CAP1 affecting most of the 
agricultural market organizations. The changes will be 
implemented over three marketing years, starting with 1993/94. 
The new provisions therefore partially concern the 1993 budget 
year, which covers the period from 16 October 1992 to 15 October 
1993. However, payments under the new measures adopted for field 
crops and the premium for male cattle were not made until 
16 October 1993 and will therefore be covered by the 1994 budget. 
The Council adopted the threemain guidelines proposed by the 
Commission, i.e.: 
- a substantial cut in prices for agricultural products, to make 
them more competitive on internal and external markets; 
- compensatory payments or premiums which are not directly 
linked to the quantities produced but which depend on the 
inputs involved; 
- measures limiting the use of inputs, such as set-aside of 
arable land, restrictions on stocking rates and quotas. 
Conscious of the need to encourage the restructuring of 
agricultural holdings, improve protection of the environment and 
the countryside and wishing to promote environment-friendly 
farming methods, the Council also adopted accompanying measures 
focusing on three schemes: 
- the environmental aspects of farming; 
- the afforestation of farmland; 
- early retirement. 
a) Arable crops 
For cereals, a significant cut, spaced over three marketing 
years starting in 1993/94, will bring the target price down to 
ECU 110/tonne in 1995/96, i.e. a 29% reduction on current 
I eve I s. 
The difference between the target price and the threshold 
pr ice wiI I by ECU 45. 
For more details, see the issue of "CAP Working Notes 1992" 
published on 7 July 1992 on the reform of the common agricultural 
policy. 
The cut in cereals prices wi11 be offset by an aid per hectare 
calculated by multiplying a basic amount (ECU 25, ECU 35 and 
ECU 45 per tonne for the marketing years 1993/94, 1994/95 and 
1995/96 respectively) by a regional yield which is the average 
of the yields recorded during the period 1986/86 to 1990/91. 
This amount will be granted on the basis of the crop areas 
recorded for the three previous marketing years. 
The aid will be paid to producers of cereals, oilseeds and 
protein crops whose average production exceeds the equivalent 
of 92 tonnes of cereals provided that they subscribe to a 
programme to set aside 15% of their land normally used for 
'"' those crops" (this^percentageappl ies^o4*the*ri993/94~mar-ket-ing 
year). 
The co-responsibility levy and the two aid systems for small 
farmers linked to the levy is abolished as of the 1992/93 
market ing year. 
From 1993/94 oiI seeds wi11 no longer benefit from guaranteed 
price, only an aid per hectare subject to regional variations 
on the basis of average cereal yields or average oilseed 
yields for individual regions. Aid of ECU 359/ha, paid in two 
instalments (one at the beginning and one at the end of the 
marketing year), adjustable in the light of world price 
trends, has been introduced. 
From 1993/94, the arrangements applicable to protein crops 
(peas, field beans and sweet lupins) are to be replaced by an 
aid per hectare cultivated, equal to the regional yield of 
cereals expressed in tonnes per hectare multiplied by ECU 65. 
b) As regards tobacco, from 1993 a single premium is fixed for 
each group of varieties. It is increased by 10% in the case 
of contracts signed with producers' associations. The quotas 
are set at 370 000 tonnes for 1993/94 and 350 000 tonnes for 
subsequent marketing years. 
Other measures were also adopted, including: 
- the abolition of intervention and export refunds; 
- the creation of a Community research and information fund, 
financed from a levy equal to not more than 1% of the 
premiums granted; 
- the establishment of agencies in each Member State to 
monitor the implementation of the Community control scheme; 
- the implementation of a programme for the conversion of 
certain var iet ies. 
10 
c) Milk products 
The reform involves the following changes: 
The Council decided to extend the additional levy system for 
seven years from 1993/94. 
With regard to reference quantities, in view of market trends, 
the Council decided not to apply the 1% reduction initially 
planned for the 1992/93 marketing year, while maintaining the 
1% reductions for 1993/94 and 1994/95 subject to market 
developments, in the light of which the Council again did not 
apply "the reduct ion 'for -'1993/94 ^but -postponed <i t Hint U -the 
following marketing year (resulting in a total reduction of 2% 
in 1994/95). Again, this decision may be changed on the basis 
of market trends during the current marketing year. 
The Council also decided to cut the price of butter by 3% in 
1993/94 and 2% in 1994/95. 
d) Beef/veal 
The intervention price for beef is to be cut by 15% over three 
years. To offset the resulting loss of income, however, the 
premiums for the production of beef have been increased, but, 
to prevent excessive intensification, the Council decided to 
limit the support provided in the form of premiums by setting 
a maximum stocking rate per hectare of forage area, which will 
be reduced gradually to 2 LSU1 per hectare in 1996. However, 
a derogation has been granted to farmers with less than 
15 LSU, who may be eligible for premiums without having to 
comply with the maximum stocking rate (this derogation also 
applies to stockfarmers using intensive rearing under cover 
since there is no point in calculating stocking per hectare in 
their case). 
Beef producers may be eligible for: 
- a premium for male bovines payable a maximum of twice in 
the life of the animal. The premium is set at ECU 60 from 
1 January 1993, ECU 75 from 1 January 1994 and ECU 90 for 
subsequent years, and 
- a suck 1er cow premium payable per animal and limited for 
each producer to the number of premiums paid for 1990, 1991 
or 1992, to be decided by the Member State concerned. The 
premium is also set to increase gradually: ECU 70 from 
1 January 1993, ECU 95 from 1 January 1994 and ECU 120 for 
subsequent years. 
LSU - Iivestock unit. 
11 
The two premiums may be increased by ECU 30 in the case of 
producers with less than 1.4 LSU per hectare (extensification 
premium). 
The Member States, depending on their production structures, 
may also introduce either a calf processing premium of ECU 100 
per young male dairy calf withdrawn from production before the 
age of 10 days, or an intervention system for lightweight 
animals, i.e. those with a carcase weight of 150 to 200 kg. 
The intervention system for beef is also undergoing changes. 
These relate to the fol lowing: 
-• the •'• f ix Ing of ce111ngs on Intervent ion buy ing-1n -reduc ing 
the total in stages from 750 000 tonnes in 1993 to 
350 000 tonnes in 1997; 
- the creation of a safety net in Member States where the 
market price is less than 60% of the intervention price 
during a reference period; 
- the restriction of intervention to quality meat, thus 
excluding young male cattle of a lower quality (0 in the 
carcase classification scale) as from 1993. 
e) In the sheeomeat sector, the existing premium arrangements are 
maintained and the individual ceilings per producer are set at 
1 000 head in the less-favoured regions and at 500 head in 
other regions. Beyond those limits the premiums will be 
reduced by 50%. The premiums for lightweight sheep and for 
goats are increased to 80% of the normal premium. Premiums 
are granted on the basis of a reference year (1989, 1990 or 
1991, to be decided by the Member State). 
An additional reserve equal to 1% of the individual rights of 
producers in the less-favoured regions of each Member State is 
also being established. This is to be allocated exclusively 
to these regions in accordance with criteria to be laid down 
by the Member States. 
There are rules on the transfer of rights between producers 
and between regions, but the Member States must take 
appropriate measures to prevent these rights from being 
transferred outside the sensitive areas or regions where sheep 
production is particularly 
12 
1.7. Set-aside 
The Council decided by Regulation (EEC) No 1765/92 to end the 
multiannual set-aside scheme provided for in Article 2 of 
Regulation (EEC) No 2328/91, which had been in force since 1988. 
The new applications for participation in the five-year scheme 
were restricted to the 1992 harvest. 
Producers who continue to take part in the five-year scheme by 
virtue of contracts entered into before that date have the 
possibility of withdrawing from those contracts between 
1 September -and v<i 5 December-of *the years -1992 to -1996 .and .opting 
for the scheme -offered by the above-mentioned Régulât ion (EEC) 
No 1765/92. 
This option is, however, available only to holdings subject to 
the set-aside obligation provided for in Article 7 of Regulation 
(EEC) No 1765/92. 
A total of 1 668 631 hectares have been set aside under the five-
year scheme (see table 5 below). 
A very limited number of farmers have so far taken up the 
possibility of switching from the five-year scheme to the annual 
scheme. The figure in hectares is 93 894 ha for the whole 
Community, including 60 465 ha for the new Lander. There is more 
incentive in the new Lander to switch from the five-year to the 
annual scheme because of the large size of holdings and the 
degressive premiums applicable to large holdings. 
TABLE N° 5 
Results of set-aside (five-year scheme) 
MEMBER STATE 
B • . 
DK 
DE(D 
EL 
ES 
F 
IR 
IT 
L 
NL 
PO 
UK Areas set-as i de (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 
5.885 
48.820 1990-1991 
222 
4.596 
7 9.77 7 
0 
28.720 
110.044 
52 
239.952 
47 
6.696 
27.654 1991-1992 
(2) 
160 
3.545 . '- ' 
183.710 
37(3) 
22.279 
60.152 
32 
200.675 
6 
268 
3.477 1992-1993 
(4) 
3 
15 
- 67.362 
0 
2.231 
0 
68 
1.382 
4 
84 
- 22.803 < Total 
1988-1993 
877 
8.156 
415.413 
213 
87,712 
225.015 
1 .643 
764.890 
94 
15.379 
109.239 Switching 
to annual 
scheme 
Ha 
3 
0 
67.362 
0* 
2.231 
0 
68 
1.382 
1 ' . 0" 
4 5 
22.803 
Total EUR 12 348.378 401.971 497.760 474.267 93.746 1.628.631 93.894 
(1) 
(2) 
(3) 
(4) Including new Lander from the 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. 
Scheme not app lied. 
14 
1.8 Free supply of agricultural products to the countries of central 
and eastern Europe and the former USSR 
1.8.1 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, specifying, 
where appropriate, the expenditure for 1993. 
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) 
CU 149 mi I I ion 
2nd tranche appropriations for POLAND and ROMANIA (PHARE) 
ECU 51 mill ion 
Total appropriations allocated ECU 200 mill ion 
Product Quantity 
Tonnes Accounts entries(ECU all I Ion) 
during 1993 
fin. year Aggregate up 
to end 1993 
POLAND (in 1992) 
1st tranche 
(R.2247/89) 
(in 1990) Bread wheat 
Barley 
Maize 
Olive oil 
Beef 
Citrus fruit 
TOTAL 
- 2nd tranche 
(R. 457/90) 
Charged to PHARE (DG 1) 800 000 
200 000 
100 000 
5 400 
10 000 
20 000 
TOTAL FOR OPERATION 0.0 
0.0 75.1 
15.1 
6.4 
8.6 
10.1 
8.1 
123.4 
Bread wheat | 300 000 - 27.1 
150.5 
15 
ROMANIA (in 1990) 
- 1st tranche 
(R.282/90) 
(in 1990) 
- 2nd tranche 
(R.456/90) 
Charged to 
PHARE 
(DG I) Rye 
Maize 
Olive oil 
Butter 
Beef 
Total 
Rye 
Maize 
Olive oil 
- Costs of delay 
in taking over 
Butter 
Beef 
Total 
TOTAL FOR OPERAT 10 62 500 
62 500 
2 500 
2 500 
10 000 
62 500 
62 500 
2 500 
2 500 
10 000 
^ -
0.0 3.6 
3.6 
4.1 
2.8 
9.6 
23.7 
-
0.4 3.7 
3.6 
4.0 
0.7 
2.7 
9.5 
24.2 
0.4 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. 
16 
1.8.2. Free supply of agricultural products to Bulgaria. Romania and the 
CIS decided on in 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 
programmes were adopted between May and July 1991. var ious 
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 Accounts entries (ECU ail I Ion) 
during 1993 
fin. year Aggregate up 
to end 1993 
ROMANIA (in 1991) 
(R. 597/91) 
TOT APPROP 
ECU 80 mill ion 
BULGARIA (in 199 Bread wheat 
SMP 
Butter 
Sunflower oil 
Sugar 
Baby food 
Whole-mi Ik powder 
Cost of checks 
TOTAL FOR OPERATIC» 
) 
SMP 
Butter 
Beef 
TOTAL FOR OPERATIOF 50 000 
2 000 
5 000 
20 000 
20 000 
1 500 
2 000 
i 
7 500 
4 000 
11 000 
i 0.009 
0.009 3.9 
2.8 
6.8 
10.6 
15.8 
4.1 
4.9 
0.2 
49.1 
-
0.0 8.2 
5.6 
» 12.8 
26.6 
17 
The products supplied to Romania and Bulgaria came partly from 
Community intervention stocks (wheat, skimmed milk powder and 
butter) and partly from purchases on the Community market (baby 
food, sugar, sunflower oil and whole milk powder). 
Product Quantity 
Tonnes Accounts entries (ECU ai 11 ion) 
during 1993 Aggregate up 
fin. year I to end 1993 
Former USSR (in 1991) 
(R.598/91) APPROP 
ECU 250 million 
The goods were 
transported 
mainly by 
non-governmentaI 
organizations Beef 
(quarters) 
Beef 
(tinned) 
Pigmeat 
Pasta 
Tomato concentrate 
Baby food 
Whole-milk 
powder 
Checks & analyses 
Transport costs 
TOTAL FOR OPERATION 8 000 
12 737 
200 
500 
000 
300 
48 800 0.004 
0.004 
0.06 
2.19 
0.08 
2.33 9.5 
27.6 
8.0 
1.9 
2.4 
20.4 
142.1 
2.6 
30.8 
245.3 
The operations concerning the former Soviet Union mainly involved 
packaged products specially purchased on the Community market. 
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. 
1.8.3. Free supply of agricultural products to Moscow, 
other Russian towns, decided on in 1992 St Petersburg and 
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 mi I I ion. 
18 
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 fol lows: 
Product Quantity 
Tonnes Accounts entries (ECU mil 
IAggregate up 
to end 1993 on) 
during 1993 
fin. year 
MOSCOW. ST PETERSBURG (in 1992) 
(R.3767/91) 
APPROPRIATION 
ECU 95 million SMP 
Butter 
Beef 13 000 
12 500 
47 200 
TOTAL FOR OPERATION 
MOSCOW. ST.PETERSBURG. ETC (In 1992) 
(R.330/92) 
APPROPRIATION 
ECU 100 million SMP 
Butter 
Beef 
Baby food 
White sugar 
Rapeseed oiI 
TOTAL FOR OPERATION 21 000 
25 000 
23 000 
4 500 
7 000 
17 500 0.003 
(0.11) 
(0.11) 
(0.008) 
0.23 
12.55 
0.003 
4.41 
17.18 12.7 
14.9 
67.9 
95,5 
18.5 
27.4 
23.7 
9.8 
2.9 
13.1 
95.4 
1-8.4. Free supply of agricultura 
1992 products to Albania, decided on in 
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. 
19 
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 1.992. 
The total quantities supplied under the various Regulations from 
1992 are as follows: 
Product Quantity 
Tonnes Accounts entries (ECU million 
during 1993 Aggregate up 
fin. year to end 1993 
ALBANIA (in 1992) 
(R. 2938/91) 
Charged to 
PHARE (DG I) Bread wheat 100 000 
TOTAL FOR OPERATION 8.7 
8.7 8.7 
8.7 
N.B. : This amount was prefinanced by the EAGGF Guarantee Section and charged 
in fine against the appropriations for cooperation with non-Community 
countries. 
ALBANIA (in 1992) 
(R. 3860/91) 
APPROPRIATION 
ECU 35 million Bread wheat 
Flour 
Meal 
SMP 
Butter 
Beef 130 000 
38 000 
2 000 
5 000 
1 000 
11 000 
TOTAL FOR OPERATION 2.6 
2.0 
0.28 
(0,03) 
0.08 
4.92 10.8 
* 3.9 
0.3 
4.5 
1.4 
13.9 
34.8 
* About ECU 250 000 still to be booked (to be entered In the accounts in 1994)| 
20 
Product Quantity 
Tonnes Accounts entries(ECU all I ion) 
during 1993 Aggregate up 
fin. year to end 1993 
ALBANIA (in 1992) 
(R. 1567/92) 
APPROPRIATION 
ECU 45 million Bread wheat 
Flour 
Milled rice 
SMP 
Beef 
TOTAL FOR OPERATION 217 880 
72 500 
2 000 
5 000 
9 000 14.29 
4.33 
0.42 
4.32 
13.78 
37.13 19.4 
4.3 
0.4 
4.3 
13.8 
42.2 
* About ECU 1 850 000 still to be booked (to be entered in the accounts in 1994) 
** About ECU 1 350 000 still to be booked (to be entered in the accounts in 1994) 
ALBANIA (in 1992) 
(R. 3106/92) 
APPROPRIATION 
ECU 40 million 
(Including 
operation 
Pel Iicano) Bread wheat 
Flour 
Meal 
Pasta 
Olive oil 
Butter 
Beef 
Sugar 120 000 
30 000 
TOTAL FOR OPERATION 500 
000 
000 
000 
000 
10 000 7.47 
3.37 
0.47 
0.16 
2.69 
5.58 
4.09 
3.06 
26.90 7.5 
3.4 
0.5 
0.2 
2.7 
5.6 
4.1 
3.1 
26.9 
PELLICANO: 6.0 
* About ECU 2 800 000 still to be booked (to be entered in the accounts in 1994) 
1.8.5. 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 régulât ions making cereal products 
held in Community intervention stocks available to the Baltic 
States. 
21 
The total quantities supplied under those Regulations in 1992 
were as fol lows: 
Product Quantity 
Tonnes Accounts entries(ECU ai 11 Ion) 
during 1993 I Aggregate up 
fin. year I to end 1993 
BALTIC STATES (R. 
APPROPRIATION ECU 
Estonia 
Latvia 
Lithuania 3861/91) (in 1992) 
45 mi 11 ion 
Bread wheat 
- Flour 
Feed wheat 
Barley 
Rye 
TOTAL 
Bread wheat 
Barley 
Rye 
TOTAL 
Bread wheat 
Barley 
Rye 
TOTAL 
TOTAL FOR OPERAT 101 60 000 
2 000 
10 000 
50 000 
20.000 
80 000 
60 000 
50 000 
150 000 
85 000 
20 000 
* 0.56 
0.001 
0.56 4.4 
0.2 
0.7 
3,7 
1.4 
10.4 
(0.021) 
0.60 
0.002 
0.58 5.9 
3.9 
3.5 
13.9 
0.08 
1.08 
0.001 
1.16 10,8 
6.1 
1.4 
18.3 
2.30 42.5 
22 
Product Quantity 
Tonnes Accounts entries(ECU ill I ion) 
during 1993 Aggregate up 
fin. year to end 1993 
BALTIC STATES (R. 2335/92) (in 1992) 
APPROPRIATION ECU 45 million 
Estonia 
Latvia 
Lithuania Bread wheat 
Feed wheat 
Barley 
TOTAL 
Bread wheat 
Barley 
Rye 
TOTAL 
Bread wheat 
Rye 
TOTAL 
TOTAL FOR OPERATION 60 000 
10 000 
75 000 
80 000 
25 000 
50 000 
200 000 
74 000 4.65 
0.51 
5.00 
10.16 
5.15 
1.16 
3.25 
9.56 
16.10 
6.16 
22.26 
41.97 4.7 
0.8 
5.7 
11.2 
6.5 
1.9 
3.9 
12.4 
16.1 
6.2 
22.3 
45.8 
1.8.6. 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. 
Out of this total, ECU 72.5 million was intended for food aid 
from the EAGGF Guarantee Sect ion 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 mobiIization of intervention products, and 
23 
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 Accounts entries(ECU il 11 ion) 
during 1993 I Aggregate up 
fin. year to end 1993 
FORMER YUGOSLAVIA 
(R. 2139/92) 
APPROPRIATION 
ECU 35 million Flour 
Pasta 
Vitamin-enriched 
mi Ik powder 
Tinned beef 96 614 
2 064 
935 
5 345 9.29 9.3 
TOTAL FOR OPERATION 19.1 19.1 
MADE AVAILABLE TO ECHO 11.5 
* About ECU 3 400 000 still to be booked (to be entered In the accounts in 1994) 8.59 
0.35 
0.89 8.6 
0.4 
0.9 
FORMER YUGOSLAVIA (R. 2793/92) managed bv ECHO 
APPROPRIATION 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. 
Toble 6: 1993 budget opproprlot Ion» ond expenditure In 1993 
81-10 Cereols and rice 
81-11 Sugar 
81-12 Oils and fats, of which: 
olive oil 
Oilseeds 
81-13 Protein plants 
81-14 Fibre plant* 
81-15 Fruit and vegetables 
B1-16 Product* of vinegrowing 
B1-17 Tobacco 
B1-18 Other product* 
Total Tit 1* B1-1 
81-20 Mi Ik and mi Ik product* 
81-21 Beef/veal 
81—22 Sheepmeat and goatmeat 
81-23 Plgmeat 
B1—24 Eggs and poultry meat 
B1-2S Other animal products 
B1-26 Fisheries 
Total Till* B1-2 
B1-30 Non-Ann«x 11 products 
B1-31 Accession compensatory amounts 
B1-32 Monetary compensatory amounts 
81-33 Food-aid refunds 
81-34 Intsrsst 
B1-35 Free distribution 
B1-36 Msosurss to combat fraud 
81-37 Clearance of previous year*' oceounts 
81-38 Rural dsvslopmsnt 
B1-39 Other msosurss 
Totol Title B1-3 
81-40 Set-aside 
B1-41 Income aid 
81-50 Accompanying measure* 
TOTAL EAGGF-Guorontee Section 
TOTAL 
81-60 Monetory reserve Initial 
opprops. 
1993 
7.103,0 
2.000.0 
4.835.0 
2.109.0 
2.726.0 
728.0 
717.0 
1.483.0 
1.535.0 
1.274.0 
279,0 
19.954.0 
9.319,0 
3.811,0 
1.833.0 
296.0 
241.0 
150.0 
27.0 
11.633.0 
700.0 
29.0 
- 1.0 
198.0 
100.0 
190.0 
22.0 
- pm-
432.0 
1.626.0 
489,0 
99,0 
182.0 
33.943,0 
109.0 
34.092.0 
1.000.0 Transfers 
before 
SAB 
n* 1/93 
0.0 
0.0 
60,0 
60.0 
60,0 
- 60.0 
0.0 BRS 
POSAS 
18.3.93 
- 547.0 
57.0 
497.0 
190,0 
307.0 
119.0 
165.0 
260.0 
131,0 
127,0 
24,0 
833.0 
- 153,0 
542,0 
434.0 
15,0 
11.0 
62.0 
6.0 
917.0 
45.0 
- 12.0 
128.0 
68.0 
5,0 
0.0 
0.0 
- 218.0 
75.0 
24,0 
115,0 
6.0 
13.0 
0.0 
1.884,0 
0.0 
1.884.0 Approps. 
in item 
BO-40 
1.0 
31,0 
- 2.0 
- 2,0 
30,0 
22,0 
22.0 
- 3.0 
- 3.0 
49.0 
- 49.0 
0.0 Letter of 
dnsoctavnt 
n* 1 
- 187.0 
3.0 
5.0 
5.0 
- 2.0 
- 181.0 
38.0 
- 229,0 
- 191.0 
0.0 
- 65.0 
- 437,0 
- 437,0 Letter of 
onfwncnwnt 
n* 2 
0,0 
0,0 
- 147,0 
- 147,0 
- 147,0 
- 147,0 Total SAB 
02.12.93 
- 733.0 
91,0 
900,0 
193.0 
307.0 
119.0 
163.0 
260.0 
131.0 
127,0 
24.0 
682,0 
- 93.0 
313.0 
434,0 
19,0 
11,0 
62,0 
6,0 
748.0 
49.0 
- 19.0 
128.0 
68.0 
9.0 
0,0 
0.0 
- 369.0 
79.0 
24.0 
- 39,0 
- 99,0 
13,0 
0,0 
0.0 
1.349.0 
- 49.0 
1.300.0 Transfers after 
SAB 
n* 29/93 
- 8.9 
- 8.9 
0.0 
0.0 
- 8.9 
- 8.9 n' 26/93 
267.0 
98.0 
197.9 
161.3 
36.2 
237,0 
- 19,0 
- 68.6 
- 196.0 
- 224.0 
331,9 
- 9,0 
- 137,0 
- 7,4 
- 69.9 
39.Q 
- 94.0 
- 237,9 
10,0 
- 109,0 
- 19,0 
- 19.0 
- 14.0 
- 24.0 - 171.0 
- 3.0 
- 36.0 
116.0 
0.0 
0.0 Final 
approps. 
1993 
6.637.0 
2.189.0 
9.932.9 
2.463.3 
3.069.2 
1.084.0 
861,0 
1.674.4 
1.510.0 
1.168.1 
303.0 
20.959,0 
5.213,0 
3.987,0 
2.299,6 
201.9 
291,0 
198.0 
33.0 
12.143.1 
749,0 
10,0 
137,0 
161.0 
109.0 
131.0 
82.0 
- 384.0 
493.0 
0.0 
1.480,0 
427.0 
36.0 
298.0 
39.343.1 
0.0 
39.343.1 
1.000.0 1993 expenditure 
ECU m 
6.629,8 
2.188.6 
9.931.6 
2.468.1 
3.063.4 
1.083.8 
860.6 
1.672.2 
1.909.6 
1.169.1 
190,0 
20.831,3 
3.211.3 
3.986.3 
1.800.4 
200.9 
290.9 
134.7 
32,4 
11.697.0 
743.5 
7.1 
136.4 
160.4 
100.3 
130,2 
80.1 
- 384,8 
444.7 
0.0 
1.417.9 
426.8 
35,8 
221,7 
34.590,4 
34.590,4 
0,0 X of 
initial 
approps. 
93.3* 
109.451 
114.431 
117,OX 
112,4* 
148.9* 
120.0X 
112,8* 
98.3% 
91.3* 
68.1* 
104.4* 
98,0* 
104,6* 
98,2* 
78.5V 
120,7* 
89.8* 
119,9* 
100,2* 
106.2* 
28.6* 
> 1.000* 
81.0* 
100,3* 
86,8* 
364,2* 
- pm-
102,9* 
- pm -
87,2* 
87,3* 
60,6* 
121,8* 
101.9* 
101.6* 
0.0* 
25 
2. FINANCING OF THE MARKETS 
2.1. Comparison between original appropriations and expenditure in 
1993 
The original EAGGF guarantee appropriations amounted to ECU 
34 052 mi I I ion.CD 
Expenditure for the financial year totalled ECU 34 590.4 million. 
On top of this is expenditure incurred using carryovers from 1992 
amounting to ECU 157.7 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 1/93 
adopted by the budget authority and transfers which increased the 
total EAGGF guarantee appropriations subject to the guideline to 
ECU 35 343 million*2), unused appropriations for 1993 totalled 
ECU 243-miI Iion(3)( i.e. 0,7% of the EAGGF guarantee budget. 
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 912 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, compensation paid 
for non-allocation of milk quotas (SLOM) and the programme for 
the restructuring of milk-production; 
- factors specific to the markets. 
A. NON-MARKET FACTORS 
These can be summed up as follows: 
(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 34 052 million, the 
appropriat ions allocated to that subsection were increased by ECU 
1 291 million during the financial year. 
(3) Not including ECU 510 million, which were carried over non-
automat icaI I y to 1994. 
26 
1. The impact of monetary realignments within the EMS: 
-i- ECU 1 164 mi I I ion 
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 1 164 million for 1993. 
The Commission proposal to discontinue the system has not 
yet been accepted by the Council. The latter decided to 
extend the "switchover" system beyond 1 January 1993 to 
31 December 1994. 
2. The impact of the do 11ar: - ECU 182 mi 11 ion 
(see page 2). 
3. The budget impact of the clearance of accounts for previous 
years: - ECU 385 million 
In accordance with the Commission decisions in 
September 1992 and July 1993 regarding the clearance of 
accounts for 1989, ECU 385 mi 11 ion was recovered from the 
Member States in 1993, including ECU 127 million by virtue 
of the correction relating to 1989 as a result of the 
failure of Italy and Spain to apply the additional levy on 
milk. 
While the correction amounted to ECU 372 million, 
ECU 245 million was left for the two Member States to 
finance the buying-back of production quotas. 
On top of those factors are two points specific to 
Chapter B1-20 (milk and milk products): 
4. Compensation paid for the non-allocation of milk quotas 
(SLOM): + ECU 275 mil I ion 
The Commission paid out ECU 275 million by virtue of its 
legal obligation to compensate "SLOM" milk producers not 
allocated milk quotas. 
5. Payments connected with the milk production restructuring 
programme: + ECU 40 mi I I ion 
In accordance with the Commission decision on the 
restructuring of milk production adopted as part of the 
1993/94 prices review, the Commission paid ECU 40 million 
at the end of the financial year. 
27 
Table n' 7 
Gaps between expenditure and appropriations 
ECU mi I 
GAPS GAPS 
CHAPTERS EXPENDITURE- EXPENDITURE-
INITIAL FINAL 
APPROPRIATIONS APPROPRIATIONS (1) 
(2) (2) 
B1-10. Cereals and rice - 474 - 3(3) 
B1-11. Sugar 157 0 
B1-12. Oils and fats 699 - 1 
B1-13. Protein plants 356 0 
B1-14. Fibre plants 143 - 1 
B1-15. Fruit and vegetables 189 - 2 
B1-16. Wine - 25 0 
B1-17. Tobacco - 109 - 3 
B1-18. Others measures - 89 - 105(3) 
SDUO 847 115 
B1-20. Milk and milk products - 126 - 2 
B1-21. Beef and veal 175 - 1 
Bl-22. Sheapmeat and goatmeat - 33 - 109(3) 
B1-23. Pigmeat - 55 - 1 
B1-24. Eggs and poultry meat 50 0 
B1-25. Other measures - 15 0 
B1-26. Fisheries 6 - 1 
HLHHM 2 113 
B1-30. Non-Annex II products 44 - 1 
B1-31. ACAs - 15 - 3 
B1-32. MCAs 137 - 1 
B1-33. Refunds on food aid - 37 - 1 
B1-34. Reimbursement interest 0 - 5 
B1-35. Free distribution - 20 - 1 
B1-36. Fraud prevention - 2 - 2 
B1-37. Clearance previous year - 385 - 1 
B1-38. Rural development 13 0(3) 
litdl^l -265 15 
B1-40. Set-aside - 62 0 
B1-41. Income aid - 23 0 
HidldBl - 85 0 
B1-50. Accompanying measures 40 0 
HH1« 40 0(3) 
IMfJl + 538 - 243 
(1) j.e. including SAB 1/93 and transfers. 
(2) For details see table 6. 
(3) Not including non automatic carryovers 
4.1.2.3.). (see detaiIs point 
28 
B. BUDGETARY ANALYSIS OF THE MAIN CHAPTERS AND/OR ARTICLES 
The main events explaining the difference between the initial 
appropriations and actual expenditure^) are summed up below. 
PLANT PRODUCTS 
Chapter B1-10: Cereals and rice - ECU 474 million 
of which: cereals - ECU 443 million 
r ice - ECU 31 mi I I ion 
The main reasons explaining this difference are the following: 
Firstly, a ser ious-drought in many producer regions affected 
both cereals and rice harvests; in addition, the rise in world 
prices during the 1992/93 marketing year resulted in less 
being spent on export refunds. 
However, the significant under-utiIization which could have 
resulted was partly offset by substantial buying-in as 
operators wished to face the period of falling prices, in line 
with the reform of the CAP, with minimum stocks. Furthermore, 
the fall in world prices during 1993/94 brought about 
significant expenditure on stock depreciation. 
Chapter B1-11: Sugar + ECU 157 million 
Art icle 110: Refunds + ECU 190 million 
The rise in requirements is the result of an increase in 
exports of sugar subject to quotas at an average rate of 
refund which was higher than that used to draw up the budget 
since the average world price was lower than anticipated. 
Art icle 111 : Intervention - ECU 32 million 
Expenditure on the various items was close to the original 
estimates. 
Chapter B1-12: Oils and fats + ECU 699 million 
1. 01ive oil + ECU 361 million 
The overrun mainly involved the following articles: 
Art icle 121 : Production aid + ECU 187 million 
This overrun is mainly due to payments by Italy of 
outstanding balances from five marketing years prior to 
1992/93. 
(1) Monthly carryovers under the warning system give a detailed view 
of actual expenditure compared with the appropriations allocated. 
29 
Art icle 123: Intervention in the form of storage of olive 
oil 
+ ECU 172 mi I I ion 
Contrary to the budget assumptions, there were purchases 
into public intervention, indeed, in substantial quantities 
(132 000 t), and aid was paid on 180 000 t in private 
storage. 
2. OiI seeds + ECU 338 mi I I ion 
The main factor was an overrun on appropriations for 
production support (+ ECU 287 million). This was due to a 
greater area el igible for the aid than anticipated, in 
particular in Spain, where many producers chose to grow 
sunflower seed, wh i ch i s more res i stent to a shortage of 
water. 
Chapter B1-13: Protein plants + ECU 356 million 
Article 130: Peas and field beans + ECU 140 million 
The reasons for under-utiIizat ion are the switch from 1992 to 
1993 in payments owing to the late start to the 1992 harvest 
and a smà 11er - reduction in the guide price than expected on 
account of a poor harvest. 
As from 1993/94, the system of aid per hectare for such 
products has been incorporated into that for arable crops. 
Art icle 131 : Dried fodder + ECU 219 mi I I ion 
A substantial rise in production was one of the causes in the 
overrun observed, but it also stems from the very early 
processing carried out by operators, who thus received the 
higher aid (former scheme for cereals) applying prior to 
1 July 1993, given that the fall in the price for barley 
resulted in a reduction in the aid. 
Chapter B1-14: Fibre plants + ECU 143 million 
Article 141 : Cotton + ECU 143 million 
The high expenditure can be explained by a fall in the world 
price and a bigger harvest than expected; the overrun in the 
MGQ should have resulted in a 20% price reduction, limited to 
15% by the CounciI. 
Chapter B1-15: Fruit and vegetables + ECU 189 million 
Art icle 150: Fresh fruit and vegetables + ECU 341 million 
The overrun was due to a sharp increase in quant ities exported 
and thus in refunds and to major withdrawals of apples, 
peaches and nectarines. 
30 
Art icle 151 : Processed fruit and vegetables 
- ECU 152 mi I I ion 
Expenditure was lower than anticipated as a result of a fall 
in aid for processing and smaller eligible quantities than 
expected. 
Chapter B1-16: Vine-growing products - ECU 25 million 
Table wine production was below the forecast and the 
quantities to be withdrawn were lower than the budget 
assumpt ions. 
Article 162: Taking-over of alcohol from compulsory 
distillation - ECU 108 million 
The under-utiIization was due to lower expenditure on 
depreciation as a result of a fall in quantities purchased and 
smaller losses on sales given the fall in quantities sold. 
Chapter B1-17: Tobacco - ECU 109 million 
Expenditure was down as a result of exports being lower than 
expected and lower expenditure on storage (less quantities 
purchased, lower depreciation and stocks sold at higher 
prices). 
ANIMAL PRODUCTS 
Chapter B1-20; Milk and milk products - ECU 126 million 
Milk production remained below quotas with low production in 
the five new German Lander in particular; the articles showing 
the greatest differences are the following: 
Art icle 200: Refunds + ECU 124 mil I ion 
The rise in refunds offset the drop in expenditure which could 
have resulted from smaller quantities of butter exported; the 
situation was the opposite in the case of exports of skimmed-
milk powder, i.e. the effect of the fall in refunds was offset 
by a higher quantity exported than forecast. 
Article 202: Intervention in the form of aid for use of 
skimmed milk - ECU 229 million 
Aid for skimmed-milk powder for use as feed for calves was 
down and covered a smaller quantity. 
Art icle 203: Intervention storage of butter and cream 
- ECU 148 mi I I ion 
Firm prices on the market in several Member States kept 
buying-in down. 
31 
Art icle 206: Other measures - ECU 206 mi I I ion 
The cost of measures for the cessation of, or reduction in, 
milk production in 1991/92 was lower than expected. This 
under-ut11ization was limited by higher expenditure on 
promotion campaigns and measures to improve quality for 
1993/94, undertaken on account of the discontinuation of the 
co-responsibiIity levy (as from 1 April 1993). 
Article 209; Other intervention + ECU 315 million 
This covered compensation for "SLOM" milk producers not 
allocated milk quotas and the payment of measures for the 
restructuring of milk production adopted as part of the 
1993/94 prices review. 
Chapter B1-21: Beef/veal + ECU 175 mi 11 ion 
Article 210: Refunds + ECU 176 million 
This overrun was due to a shift from exports from intervention 
to exports from the market. 
For the rest, the overrun in expenditure on the special 
premium for adult bovine animals in 1992 as a result of the 
increase in the number eligible (Article 212) was offset by 
under-utiIization on intervention storage (Article 211). 
Chapter B1-22: Sheepmeat and goatmeat - ECU 33 mi 11 ion 
It is not apparent from this slight-, Under-ut i I izat ion that in 
the face of adverse market condit ions, the Commission decided 
to bring forward the second advance on the ewe premium and to 
make the payment in respect of the 1993 financial year. The 
SAB took this into account. However, certain Member States 
were not able to make these payments earlier than planned and 
a request for a carryover to 1994 was proposed in respect of 
this Chapter. 
Chapter B1-23: Pigmeat - ECU 55 mi 11 ion 
Art icle 231 : Intervention - ECU 32 million 
Contracts concluded and paid in 1993 cover very small 
quant ities. 
Art icle 239: Other intervention - ECU 20 million 
Expenditure on combating epizootics was low. 
Chapter B1-24: Eggs and poultrymeat + ECU 50 million 
Art icle 241 : Refunds on poultrymeat + ECU 51 million 
This overrun was due to higher exports than forecast not 
offset .by .the-falI in refunds decided in July. 
32 
Chapter B1-26: Fishery products + ECU 6 million 
Although small, this overrun represents a major proportion of 
the total budget for the Chapter (ECU 27 million). It was due 
to a difficult market situation, involving a collapse in 
prices as a result of the fall in consumption and cheap 
imports, leading to higher quantities withdrawn than 
ant icipated. 
OTHER SECTORS 
Chapter B1-30; Refunds on non-Annex 11 products 
+ ECU 44 mi 11 ion 
Exports of goods obtained by processing agricultural products 
were higher than expected. 
Chapter B1-32: MCAs + ECU 137 mi 11 ion 
The introduction of the single market on 1 January 1993 
implied, by the same token, the abolition of MCAs, the 
dismantlement of which had almost been completed before the 
monetary realignments in September and October 1992. 
However, the devaluation of certain Community currencies 
resulted in negative MCAs in Italy, the United Kingdom, Spain 
and Greece up to 1 January 1993, the date the system was 
abolished. 
Chapter B1-33: Refunds on food aid - ECU 37 million 
The main reason for the under-ut i I izat ion was lower 
expenditure on cereals following a fall in refunds and in the 
number of invitations to tender. 
Chapter B1-35: Distribution of agricultural products to 
deprived persons in the Community - ECU 20 million 
Not all appropriations could be used as certain Member States 
were not able to dispose of the goods allocated to them by the 
time limits laid down. 
Chapter B1-38: Rural development schemes linked to market 
operations + ECU 13 million 
A significant overrun due to the increase in the ewe premium 
in less-favoured, mountain and hill areas (+ ECU 85 million) 
was offset by under-utiIizat ion in respect of the suckler cow 
premium in mixed herds (smaller number of eligible animals 
than expected, giving - ECU 22 million) and aid to small 
producers of arable crops (- ECU 40 million), discontinued 
after the 1991/92 marketing year. 
33 
Chapter B1-40: Set-aside - ECU 62 million 
The under-utiIization relates to the special scheme for 
temporary set-aside for 1991/92, where expenditure was lower 
than forecast. 
Chapter B1-41; Income aid - ECU 23 million 
The under-utiIization stems from problems in implementing and 
in the launching the new programmes, in particular in Spain. 
Chapter B1-50; Accompany ing measures + ECU 40 million 
The rate of implementation of the programmes under new 
measures approved by the ^Counci I on 30 July 1992 i« -the reason 
for the overrun. Part of the latter is covered by a request 
for a carryover to 1994 following late declarations by the 
Member States. 
34 
GRAPH 
EAGGF GUARANTEE EXPENDITURE BY ECONOMIC TYPE (1) 
35000 
30000 
25000 
c 
£ 20000 
g 15000 
1X1 
10000 
5000 El Refunds Intervention 
CO 00 oo o> m oo o> CD 00 04, 
00 CO 
CO 00 Oî OO o CM CO Oî 
(1) No counting the consequences of emergency measures, clearance of accounts, community 
compensation measures or miscellaneous measures. 
(2) Expenditure against the 1987 budget (10 months) 
(3) Expenditure against the 1988 budget (11,5 months) 
15 
GRAPH 3 
EAGGF GUARANTEE EXPENDITURE BY ECONOMIC TYPE (percentage) 
(1) Expenditure against the 1987 budget (10 months) 
(2) Expenditure against the 1988 budget (11 1/2 months) 
TABLE 8 
Breakdown of agricultural expenditure bv economic type (1) 
(ECU mi 11 ion) 
Chapter 
B1.10 Cereals and rice 
B1.11 Sugar 
B1.12 OMS and fats 
in which: olive oil 
in which: oilseeds 
B1.13 Protein crops 
B1.14 Fibre plants 
Bl .15 Fruit and vegetables 
in which: fresh 
in which: processed 
Bl-16 Wine / Alcohol 
Bl .17 Tobacco 
Bl .18 Other products (2) 
B1.20 Milk products 
B1.21 Beef / veal 
B1.22 Sheepmeat and goatmeat 
B1.23 Pigmeat 
B1.24 Eggs and poultry 
B1.25 Other animal product aid meas. 
B1.26 Fisheries guarantee fund 
B1.30 Non-Armex II products 
B1.38 Differential application of 
agricultural market mechanisms 
B1.40 Set-aside 
B1.41 Income aid 
Bl .50 Accompanying measures 
TOTAL 
% Export refind 
a 
2.954,3 
1.532,4 
68,8 
(68,8) 
187,5 
(156,4) 
(31,1) 
100,2 
36,2 
2.340,8 
1.711,2 
193,5 
290,9 
0,1 
743,5 
10.159,3 
29,5% of which 
food 
aid 
a' 
106,1 
1,0 
53,3 
160,4 
0,5% Storage 
b 
2.720,8 
529,6 
177,3 
(177,3) 
(p.m.) 
1,8 
(1,8) 
290,6 
- 17,7 
293,8 
1.383,1 
3,9 
2,4 
0,5 
5.386,1 
15,6% of which 
depre­
ciation 
b' 
2.428,0 
153,1 
(153,1) 
210,3 
22,0 
125,1 
1.126,0 
4.064,5 
11,8% Price 
compensa­
ting 
Aids 
c 
948,5 
127,7 
5.281,5 
(2.218,1) 
(3.063,4) 
1.083,8 
860,6 
756,1 
(192,7) 
(563,4) 
174,0 
1.118,7 
190,0 
1.985,7 
892,1 
1.796,5 
88,8 
18,0 
444,7 
15.766,7 
45,8% Other 
intervention 
d 
718,6 
(718,6) 
944,8 
26,6 
668,2 
13,8 
426,8 
35,8 
221,7 
3.056,2 
8,9% of which 
guidance 
premiums 
d' 
113,6 
(113,6) 
403,8 
26,6 
668,2 
1.212,2 
3,5% of which 
structural 
measures 
426,8 
35,8 
221,7 
684,2 
2% Total 
Gross 
e=a+b+c+d 
6.623,6 
2.189,6 
5.527,6 
(2.464,2) 
(3.063,4) 
1.083,8 
860,6 
1.664,0 
(1.067,7) 
(596,3) 
1.509,6 
1.163,8 
190,0 
5.288,5 
3.986,3 
1.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
444,7 
426,8 
35,8 
221,7 
34.368,3 
99,9% Co-
respon­
sibility 
levy 
f 
89,6 
- 24,0 
65,6 
0,2% Budget 
expend­
iture 
(1993) 
(3) 
g=e+f 
6.713,2 
2.189,6 
5.527,6 
(2.464,2) 
(3.063,4) 
1.083,8 
860,6 
1.664,0 
(1.067,7). 
(596,3) 
1.509,6 
1.163,8 
190,0 
5.264,5 
3.986,3 
1.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
444,7 
426,8 
35,8 
221,7 
34.433,9 
100,0% 
(1) Expenditure against the 1993 budget. 
(2) Not Including emergency measures (ECU 157,7 million) charged on carryovers from 1992. 
(3) Not Including: 
- expenditure from appropriations carried over from 1992 (ECU 157,7 mill ion) 
- consequences of accounts clearance (ECU -384,8 mi 11 Ion) 
- Interest to be paid to Member States fol lowing changes in the method of financing expenditure (ECU 100,3 mi 11 Ion) 
- food aid (ECU 138,0 million) 
- measures to combat fraud (ECU 80,1 mi 11 Ion) 
- MCAs and ACAs (ECU 143,5 mi 11 ion) 
- other expenditure (ECU 79,4 ml 11 ion) see footnote (4) Annex 4 
i.e. a total of ECU 156,5 million. o 
37 
2.2 Breakdown of expenditure by economic type 
On the basis of total expenditure against the 1993 budget, i.e. 
ECU 34 433.9 million*, expenditure on export refunds amounted to 
ECU 10 159.3 million (29.5%) and that on intervention to 
ECU 24 274.6 million (70.5%) (see Annex 4). Last year, out of 
total expenditure against the 1992 budget (ECU 31 277 million), 
expenditure on refunds amounted to ECU 9 488 mi I I ion (30.3%) and 
that on intervention to ECU 21 789 million (69.7%). 
2.2.1 Refunds 
The breakdown of expenditure on refunds by main product group is 
as fol lows: 
SECTORS 1992 1993 
- Cereals/rice 34,1% 28,0% 
-Milk products 21,7% 22,5% 
- Beef/veal 14,0% 16,8% 
- Sugar 13,8% 15,1% 
- Non-Annex I I products 7,4% 7,3% 
2.2.2 Intervent ion 
On the basis of expenditure against the 1993 budget, expenditure 
on intervention related mainly to the following product groups: 
SECTORS 1992 1993 
- Cereals & rice 10,6% 12,5% 
- OiIseeds 19,0% 12,6% 
- Milk products 9,0% 12,0% 
- OIive oiI 7,8% 9,8% 
- Beef/veal 14,1% 9,4% 
- Sheepmeat and goatmeat 8,0% 7,4% 
- Fruit & vegetables 5,3% 6,1% 
- Wine 4,6% 5,8% 
- Tobacco 5,3% 4,6% 
See footnote 3 table 5. 
38 
Intervention, broken down by the economic nature of the measures 
concerned, consists of public or private storage aid, withdrawals 
and similar operations, price compensating aids, guidance 
premiums and a new category: structural measures (see Annex 7). 
Compared with the total for intervention (ECU 24 209 million)1, 
price compensating aids came to ECU 15 766.7 million (65.1%), 
storage aids to ECU 5 386.1 million (22.3%), guidance premiums to 
ECU 1 212.2 million (5.0%), withdrawals and similar operations to 
ECU 1 159.8 mi 11 ion (4.8%) and structural measures to 
ECU 684.2 mi I I ion (2.8%). 
2.2.2.1 Price compensating aids remain the most important type of 
intervention. This heading groups aids granted ;on the internal 
Community market so that the consumer price is lower than the 
producer price and is competitive with products imported from 
non-member countries 
This type of aid accounts for 65.1% of total intervention (1992: 
67.3%) and 45.8% of total expenditure against the 1993 budget2 
(1992: 50.0%). 
SECTORS 1992 1993 
ECU mi I I ion ECU mi I I ion 
Oilseeds 4.132 3.063 
01ive oiI 1.663 2.218 
Milk products 1.897 1.986 
Sheepmeat and goatmeat 1.747 1.797 
Tobacco 1.161 1.119 
Cereals/rice 937 949 
Beef/veal 891 892 
Protein plants 862 1.084 
Annex 8, which gives the breakdown of those aids, shows that 
production aids are mainly granted for oilseeds (rape and 
sunflower), sheepmeat and goatmeat and tobacco. However, aids for 
processing and promotion are concentrated on milk products, olive 
oil and fruit and vegetables. 
Not taking into account co-responsibility levies for cereals 
(ECU 89.6 million) and the financial contribution of milk 
producers (- ECU 24.0 million). 
Not counting the clearance of accounts for previous years and 
m i see I Ianeous expend i ture. 
39 
2.2.2.2. Storage intervention totalled ECU 5 386 million, accounting for 
22.3% of all intervention (1992: 26.1%) and 15.6% of ail 
expenditure against the 1993 budget1 (1992 financial year: 19.4%). 
This kind .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 5 386 million, 
expenditure on private storage totalled ECU 826 million and that on 
public storage ECU 4 560 million. 
Private storage aids relate mainly to sugar (ECU 530 million), but 
costs in this sector are covered by the col lection of storage 
levies from sugar manufacturers (see Annex 13); then come storage 
costs for mi Ik products (ECU 212 mi 11 ion) and for wine/alcohol 
(ECU 57 mil I ion). 
A detailed analysis of pub Iic storage is contained in 
paragraph 2.3. and Annex 10. 
2.2.2.3. Withdrawals and similar operations affect only a Iimi ted number of 
sectors. They account for 4.8% of total intervention and 3.4% of 
total expenditure booked to the 1993 budget1, compared with 2.6% 
and 1.9% respectively for 1992. 
2.2.2.4. Guidance premiums are granted only in the fruit and vegetables, 
wine and milk products sectors. They account for 5.0% of total 
intervention and 3.5% of total expenditure booked to the 1993 
budget1, compared with 4.1% and 3.0% respectively for 1992. 
In the fruit and vegetables sector, 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 premiums are granted for permanent 
abandonment of land under vines, in the milk sector they are 
granted for 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 in Greece. 
Excluding the clearance of accounts for previous years and 
misee 11aneous expenditure. 
40 
2.2.2.5. Structural measures. This new category accounts for 3% of 
intervention expenditure (2% of all expenditure) and covers 
expenditure on the set-aside of land, income aid financed entirely 
by the EAGGF, Guarantee Section, as well as the accompanying 
measures under the reform of the CAP. 
2.3. Trend of pub Iic stocks (see Annexes 9 and 10) 
Between 1 October 1992 and 30 September 1993, the date on which 
public storage accounts were closed, the book value of public 
stocks increased siightly, going from ECU 2 580.5 million to 
ECU 2 659.7 million, an increase of 3%. 
An initial examination shows that the proportion of tolal„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 38.4% in 1991 to 65.6% in 1993. The same applies to 
oils and fats. Milk products, again in terms of percentage of book 
value, showed a very marked decline between 1991 and 1992 and a 
less marked one between 1992 and 1993, despite the appearance of 
Grana Padano cheese in public stocks of milk products in 1992 and 
of Parmesan cheese in 1993. Their share fell from 28.2% in 1991 to 
9.2% in 1992 and to 7.3% in 1993. Beef, on the other hand, which 
had been relatively stable between 1989 and 1990 but had started to 
increase in 1991, fell back sharply from 34.5% in 1992 to 19.3% in 
1993. 
More detailed analysis of the 1992 and 1993 figures shows the 
fol lowing: 
a) Cereals and r ice 
- A substantial increase in the quant ities of stocks of 28.2% 
(1992: 22 689 360 t; 1993: 29 081 653 t). The increase was 
particularly marked for common wheat and barley; stocks of 
rice, on the other hand, disappeared almost entirely. 
- An appreciable rise in the book value of cereals stocks of 28% 
(1992: ECU 1 363.6 mi I I ion; 1993: ECU 1 745.7 mi I I ion). 
During 1993, depreciations affecting stocks of cereals and 
rice totalled ECU 2 428 million. 
b) OiIs and fats 
- A massive 161% rise in stocks in terms of quantities (1992: 
64 008 t; 1993: 167 275 t); 
- A 169% increase in the book value of ol ive oi I,, from 
ECU 69.8 million in 1992 to ECU 187.5 million in 1993. For 
1993, depreciation amounted to ECU 153.1 million. 
41 
c) Tobacco 
- The sharp decline in the quantities in stock continued. Of 
the 30 036 t in storage in 1992, only 13 540 t remained in 
1993 (- 55%). The decrease applied mainly to processed 
tobacco, stocks of which having virtually disappeared. 
- Parallel to this, a drop in the total book value of tobacco 
stocks of 54%. The book value for 1993 amounted to 
ECU 4.2 million. The financial depreciation of tobacco stocks 
totalled ECU 22 million in 1993. 
d) Mi Ik products 
- Stocks of skimmed-miIk powder and butter fell slightly from 
231 581 t in 1992 to 210 381 t in 1993 (- 9%). The intensity 
of this decrease was particularly significant in the case of 
skimmed-miIk powder, which declined by half; stocks of 
Parmesan cheese appeared (2 971 t). 
- An appreciable decline (44%) in the book value of stocks of 
skimmed-miIk powder (1992: ECU 53.3 million; 1993: 
ECU 29.9 mi I I ion). During 1993 the financial depreciation for 
butter and skimmed-miIk powder totalled ECU 125.1 million. 
e) Beef 
- Quantities in stock (carcase equivalent) amounted to 
899 945 tonnes on 31 September 1993; 
- A sharp fall of 42% in the book value of stocks (1992: 
890 million; 1993: ECU 514.8 mi I I ion). Financial depreciation 
for the year totalled ECU 1 126 million. 
f) Alcohol 
- Stocks of public alcohol were 32% up on 1992: from 
2 151 799 hectolitres in 1992 to 2 839 796 in 1993. 
- The book value rose by 43% (1992: ECU 10.3 million; 1993: 
ECU 14.7 mi I I ion); the financial depreciation during 1993 
total led ECU 210.3 mi I I ion. 
42 
GRAPH 4 
to 
z z o 
h-o o o 
CEREALS AND OILS AND 
RICE EATS TOBACCO SKIMMED- BUTTER 
MILK POWDER GRANA PARMIGGIANO BEEF 
PAD AN O REGGIANO PUBLIC 
ALCOHOL 
(mil. hi) 
• Situation at 30.09.91 H Situation at 30.09.92 H Situation at 30.09.93 
1800 
1600 
1400 H 
1200 H 
1000 H 
O LU 
800 
600 
400 
200 H 43 
GRAPH 5 
CEREALS OILS AND TOBACCO SKIMMED- BUTTER GRANA PARMIGIANO BEEE PUBLIC 
AND RICE FATS MILK PADANO REGGIANO AI.COHOl 
POWDER 
D Situation at 30.09.91 H Situation at 30.09.92 H Situation at 30.09.93 
44 
GRAPH 6 
BREAKDOWN OF EXPENDITURE BY MEMBER STATE I 
9000-r 
8000-
7000 -
6000-
-j 
1 5000--
O 4000-
LU 
3000-
2000 - -
1000 -|-§§§ 
0 in 
m ! -i v i »Mg8i88M | 
B DK DE EL ES IR IT NL UK 
45 
2.4. Corrections to be made to the breakdown of expenditure by Member State in 
connection with monetary compensatory amounts (MCAs) 
Article 10 of Regulation (EEC) No 1677/85 relating to monetary 
compensatory amounts in the agricultural sector provides that, when a 
product exported from one Member State has been imported into a Member 
State which has to grant a monetary compensatory amount upon importation, 
the exporting Member State may, with the agreement of the importing Member 
State, pay the MCA which should be granted by the importing Member State. 
TABLE 9 
Breakdown of expenditure by Member State, allowing for the impact of 
the arrangement whereby exporting Member States may pay intra^Communitv 
MCAs for importing Member States 
(Article 10 of Regulation No 1677/85) 
MEMBER STATES 
Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
. United Kingdom 
TOTAL MEMBER STATES 
DIRECT PAYMENTS 
TOTAL E.C. CHARGED 
EXPENDITURE 
(1) 
1.292,4 
1.327,9 
4.929,7 
2.710,2 
4.172,7 
8.124,3 
1.636,6 
4.753,5 
7,3 
2.327,4 
478,1 
2.736,2 
34.496,2 
94,2 
34.590,4 IMPACT OF 
ARTICLE 10 
OF REG. 
(EEC) 
R. 1677/85 
5,9 
9,7 
27,8 
0,0 
0,0 
51,8 
0,8 
71,9 
0,0 
2,6 
0,0 
26,6 
0,0 
0,0 
0,0 EXPENDITURE 
AFTER 
APPLICATION 
OF ART. 10 
1.286,5 
1.318,3 
4.901,9 
2.710,2 
4.172,7 
8.072,6 
1.635,8 
4.825,4 
7,3 
2.324,8 
478,1 
2.762,8 
34.496,3 
94,2 
34.590,4 
(1) Expenditure for 1993 but not including payments from 
appropriations carried over from 1992. 
46 
40000 T 
35000-
30000 -
J 25000? 
| 20000 • • 
îu 15000 •• 
10000--
5000 -GRAPH 7 
TREND OF EAGGF GUARANTEE SECTION EXPENDITURE 
•-1 
GUIDELINE 
EXPENDITURE WITHIN 
GUIDELINE 
TOTAL EXPENDITURE 
1988 1989 1990 1991 1992 1993 
47 
2.5 Overall cost of Guarantee Section 
2.5.1. Overali trend of expenditure 
Table 10 
Overall trend of EAGGF Guarantee Section expenditure 
ECU mil 
Year 
1988 (3) 
Evolution 88/87 (X) 
1989 
Evolution 89/88 (X) 
1990 
Evolution 90/89 (X) 
1991 
Evolution 91/90 (X) 
1992; 
Evolution 92/91 (X) 
1993 
Evolution 93/92 (X) Guideline {-
(1) 
27.500 
28.624 
+ 4,1 
30.630 
+ 7,0 
32.511 
+ 6,1 
35.039 
+ 7,8 
36.657 
+ 4,6 Expenditure 
financed within 
the Guideline 
26.400,4 
+ 14,9 
24.406,0 
- 7,6' 
25.069,2 
+ 2,7 
30.960,8 
+ 23,5 
31.118,5 
+ 0,51 
34.590,4(6) 
+ 11,2 Total 
expenditure 
(2) 
27.687,3 
+ 20,5 
25.872,9 
- 6,6 
26.453,5 
+ 2,3 
31.784,3(4)(5) 
+ 20,2 
31.950,0(4)(5) 
+ 0,52 
34.590,4(4)(6) 
+ 8,3 
(1) Up to 1993 the guideline included all agricultural expenditure 
charged to the EAGGF Guarantee Section, minus expenditure under 
Chapter B 2.90 (European Guarantee Fund for Fisheries) and Chapter 
B 0.10 (reimbursement to the Member States of expenditure on the 
depreciation of the stocks and disposal of butter from public 
stocks), set-aside (Guidance section portion) and income aid. 
(2) Including impact of clearance of accounts. 
(3) Budget year 1588 (1-1J4 months) 
(4) Not including expenditure from approprations carried over, from the 
previous year. 
(5) Not including set-aside (Guidance section portion) and income aid 
which were not chargeable to the Guarantee section. 
(6) Including fisheries (B1.26), set-aside (B 1.40), income aid 
(B 1.41) and accompanying measures (B 1.50). 
48 
GRAPH 8 
3000 T 
2500 + 
O 
LU iJTRENP OF OWN RESOURCES RESULTING FROM THE CAP^ 
1989 1990 1991 1992 1993 
TOTAL LEVIES — •— SUGAR LEVIES 
49 
2.5.2. 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 11 
Revenue under the common agricultural policy 
accruing as own resources of the Community 
(ECU million) 
HATURE OF THE CHARGE 
Item 1000 - levies 
Item 1001 - Relmb. to Por­
tugal of UCAs (Art. 372(3) 
of the Act of Accession) 
Chapter 11 - Sugar levies, 
of which: 
- production ^ 
- storage costs 
TOTAL 1989 
1.282,7 
1.381,6 
912,4 
469,2 
2.664,3 1990 
1.173,4 
910,6 
504,6 
406,0 
2.084,0 1991 
1.636,2 
(V 
- 15,0 
1.141,8 
770,0 
371,8 
2.763,6 1992 
1.218,6 
7 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 
(1) Of which ECU 1.9 million, outstanding balance from previous years. 
(2) Including the elimination levy (ECU 87million in 1987, ECU 94.1 million 
in 1988, ECU 89.3 million in 1989, ECU 84.9 million in 1990, ECU 76.5 
million in 1991 and ECU 1.1 million in 1992) and the special elimination 
levy (ECU 234.2 mil lion in 1987, ECU 110.8 mi 11 ion in 1988, ECU 775.5 
Million in 1989, (-) 19.9 million in 1990, ECU 30.7 mi 1 lion in 1991 and 
ECU 0.9 million In 1992. This levy has not been applied in 1993. 
Import levies fell by 15.6%, from ECU 1 218.6 million in 1992 to 
ECU 1 029.1 million in 1993. 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. 
50 
The sugar levies, for their part, were up by 11.3% on the 
previous year in 1993, with a total of ECU 1 115.2 million. 
This market trend was in the opposite direction to that of 1992. 
The increase in the amount raised from sugar levies was the 
result of the increase in production levies caused by the lower 
level of world prices as against 1992. In addition, the slight 
fall in internal consumption of sugar, combined with the fact 
that production was reestablishesd in certain regions, led to a 
rise in the cost to Community producers of exporting sugar and, 
conseguently, in the cost of production levies. 
The co-responsibility levies and additional levies paid by cereal 
producers and milk producers also constitute revenue of 
agricultural origin, but not being own resources, they are 
classed as intervention to regulate the agricultural markets and 
are therefore deducted from agricultural expenditure for the year 
in the sectors concerned. 
It should be noted that the co-responsibility levies on cereals 
were abolished with effect from the 1992/93 marketing year, and 
those on milk with effect from the 1993/94 marketing year. Only 
the levies for exceeding milk production quotas are still being 
paid by producers. 
It should be pointed out that the abolition of these levies 
explains why the amounts collected are so low. Thus in 1993 
producers' financial contributions amounted to ECU 24 million in 
the milk products sector (ECU 368 million in 1992) and 
ECU 89.6 million in the cereals sector (ECU 1 116 million in 
1992). 
2.5.3. Guarantee costs compared with GDP 
Comparison of total expenditure by the EAGGF Guarantee Section in 
1993 with the most significant economic indicator i.e. the 
Community's gross domestic product at market prices (GDP), shows 
an upward movement in contrast to the slight fail seen in 1992. 
The cost of the Guarantee Section represented 0.65% of estimated 
GDP in 1993, compared with 0.61% in 1992 (see Annex 11). 
- 51 -
3. AMENDMENTS TO LEGISLATION GOVERNING THE EAGGF GUARANTEE SECTION 
During 1993, a certain number of amendments and routine 
management measures were adopted in connection with legislation 
directly concerning the EAGGF Guarantee Section. They are 
out Iined below. > 
3.1. EAGGF Guarantee Section regulations proper 
(a) COUNCIL REGULATION (EEC) No 1571/93 
of 14 June 1993 
amending Regulation (EEC) No 1883/78 laying 
down general rules for the financing of interventions 
by the European Agricultural 
Guidance and Guarantee Fund, Guarantee Section(1) 
This Regulation provides that where the interest rate borne 
by a Member State to finance measures under the EAGGF 
Guarantee Section is more than twice the uniform interest 
rate laid down by Regulation (EEC) No 1883/78, the Commission 
may, for the financial years 1993 to 1995 apply to that 
Member State the uniform rate of interest plus the difference 
between double that rate and the actual rate borne by that 
Member State. 
For the 1993 EAGGF financial year this provision has been 
applied to Greece which was in the situation specified above. 
The interest rate applied was thus raised to 16.95% whilst 
the uniform rate was 10.3%. 
(b) COUNCIL REGULATION (EEC) No 1992/93 
of 19 July 1993 
transferring the financing of certain aids provided for in 
Regulations (EEC) No 1096/88 and (EEC) No 2328/91 from 
the EAGGF Guidance Section to the EAGGF Guarantee Section^2) 
This Regulation provides for the transfer to the EAGGF 
Guarantee Section of the financing of aid provided for in 
Council Regulation (EEC) No 1096/88 (Community scheme to 
encourage the cessation of farming) originally financed by 
the EAGGF Guidance Section. 
Furthermore; it amends Council Regulation (EEC) No 2328/91 by 
discontinuing the EAGGF Guidance Section's contribution to 
the financing of the scheme to encourage set-aside. 
These changes were made on account of the fact that the EAGGF 
Guarantee Section is already responsible for financing aid 
for early retirement and set-aside under the reform of the 
CAP. 
(1) OJ No L 154, 25.6.1993. 
(2) OJ No L 182, 24.7.1993. 
52 
(C) COMMISSION REGULATION (EEC) No 2428/93 
of 1 September 1993 
fixing depreciation percentages to be applied when agricultural 
products are bought in, for the 1994 financial year^3) 
This Regulation fixes the depreciation percentages for the 
products concerned for 1994. The coefficients are intended to 
permit depreciation as from buying-in of the value of the 
products by the difference between the relevant buying-in and 
the foreseeable selling prices. 
(d) COMMISSION REGULATION (EEC) No ,2777/93 
of 8 October 1993 
on the rate of interest to be used for calculâting the costs of * 
financing intervention measures comprising buying-in, storage 
and disposal^4^ 
The aim of this Regulation is to fix the interest rate for 
financing public storage at 7.5%, except in the case of 
Greece (18.8%), the Netherlands (6.5%) and the United Kingdom 
(5.5%), before the beginning of the financial year. 
3.2 Regulations adopted in connection with the common organization of 
the markets introducing new types of measures financed by the 
EAGGF Guarantee Section 
(a) COUNCIL REGULATION (EEC) No 404/93 
of 13 February 1993 
on the common organization of the market in bananas^) 
This Regulation provides for compensation for any loss of 
income to be granted to producers, supplementary aid to be 
granted to producer regions and a single premium to be 
granted to Community producers who cease to grow bananas. 
Cb) COUNCIL REGULATION (EEC) No 2019/93 
of 19 July 1993 
introducing specific measures for the smaller Aegean islands 
concerning certain agricultural products^6) 
Given their geographical situation and the handicaps this 
entails, this Regulation provides for aid for the supply in 
those islands of a certain number of agricultural products 
essential for everyday consumption or agricultural production 
and for various measures to support local products. 
(3) OJ NO L 223, 2.9.1993. 
(4) OJ No L 252, 9.10.1993 
(5) OJ No L 47, 25.2.1993. 
(6) OJ No L 184, 27.7.1993 
53 
The set of measures concerned is comparable to those adopted 
under the POSE I DOM, POSEICAN and POSEIMA programmes. 
(c) COUNCIL REGULATION (EEC) No 2187/93 
Of 22 July 1993 
providing for an offer of compensation to certain producers of milk 
and milk products temporarily prevented from 
carrying on their trade^7^ 
This Regulation relates to producers (known as "SLOM" 
producers) who were not allocated individual reference 
quantities when the milk quota system was introduced in 1984 
although they were taking part in a scheme involving the 
non-marketingof mi Ik and mi Ik products and the conversion of 
dairy herds during the reference year used by the Member 
State. 
(7) OJ No L 196, 5.8.1993. 
-5V-55 -
Title I I 
CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 
4. MANAGEMENT OF APPROPRIATIONS 
The appropriations for the 1993 financial year break down into 
three types: 
1. 1993 budget appropriations, 
2. Appropriations carried over non-automaticaI I y from 1992, 
3. Appropriations carried over automatically from 1992. 
4.1. Budget for 1993 financial year 
4.1.1. Appropr iat ions 
4.1.1.1. Initial budget 
The initial budget for 1993 was adopted in December 1992. Initial 
appropriations totalled ECU 34 052.0 million. 
This includes ECU 109.0 million entered in Chapter BO-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 (cf. point 4.1.1.5). 
4.1.1.2 Supplementary and amending budget (SAB) 
The short-term review of appropriation requirements for the EAGGF 
Guarantee Section conducted in March indicated there would be an 
overrun of appropriations at the end of the financial year. A 
PDSAB was proposed to the budget authority to increase 
appropriations by ECU 1 884 million. By letters of amendment Nos 
1 and 2 to the PDSAB, appropriation requirements were reduced by 
ECU 584 million. The SAB finally adopted in December shows an 
increase of ECU 1 300 million. 
4.1.1.3 Transfers of appropriations within the EAGGF Guarantee Section 
Transfers within the EAGGF Guarantee Section were carried out on 
two occasions: 
- at the beginning of the financial year, ECU 60 million was 
transferred from the BO-40 reserve; 
- a second transfer was made at the end of the financial year to 
chapters where appropriations were seen to be short. 
In accordance with the conclusions of the European Council of 11 
and 13 February 1988, the Commission is anxious to make 
adjustments to appropriations as far as possible before any 
chapter is seen to have been used up. To that end, it may propose 
transfers; however, given the lengthiness of the SAB adoption 
procedure, it was not possible to propose transfers during the 
greater part of the financial year. 
56 
Total transfers between chapters to cover expenditure incurred in 
1993 amounted to only ECU 1 024.5 million. 
4.1.1.4 Transfers outside the EAGGF Guarantee Section 
ECU 8.9 million was transferred from the EAGGF Guarantee Sect ion 
for emergency aid operations in the former Yugoslavia. 
4.1.1.5 Transfers to or from the monetary reserve 
The average dollar exchange rate during thé financial year was 
higher than that on which the 1993 budget was based, leading to a 
saving of ECU 182 million. 
Since this amount did *• not exceed the "franchise" of ECU 400 
million, no transfer to the monetary reserve was necessary. 
4.1.1.6 Appropriations available 
The appropriations available at the end of the financial year 
totalled ECU 35 343.1 mi 11 ion, not including ECU 1 000 million 
for the monetary reserve. Table 6 shows expenditure against 
appropriations during the financial year. 
4.1.2. Ut iIizat ion of appropr iations 
4.1.2.1 Budget operations 
The following table shows in detail the budget operations 
covering 1993 budget appropriations: 
1. Appropriations available 
. 2. Itemized commitments 
- for expenditure incurred by MS 
- for direct payments 
Total commitements 
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 
(=1-3-4-5) 35.343.100.000,00 
34.496.278.007.75 
94.154.189.57 
34.590.432.197,32 
34.181.197.720.45 
55.385.343.67 
34.236.583.064,12 
315.080.287,30 
38.768.845.90 
353.849.133,20 
510,000.000.00 
242.667.802,68 
57 
4.1.2.2. Automatic carryovers 
Appropriations to be carried over automatically represent the 
difference between sums committed and charged. For this year they 
relate to both direct payments and certain expenditure to be paid 
by the Member States. 
These are: 
ECU 315.1 million paid to the Member States in 
payments during the 1994 financial year covering: advance for 
. compensation for non-allocation of milk quotas ("SLOM", 
Regulation (EEC) No 2187/93, i.e. ECU 275.1 million); 
. the programme for the restructuring of milk production 
(Regulation (EEC) No 1560/93, i.e. ECU 40 million); 
- ECU 38.8 million corresponding to appropriations committed by 
the Commission with a view to expenditure settled directly by 
itself, payment of which had not been made by the end of the 
financial year. 
4.1.2.3. Non-automatic carryovers 
Appropriations to be carried over non-automaticaIly represent 
planned expenditure under the 1993 budget which could not be 
incurred by the Member States before the financial year closed. 
Since no appropriation was entered in the 1994 budget to cover 
such expenditure, a carryover was requested, and was granted by 
the budget authority. 
In detail, the following measures are concerned: 
BUDGET MEASURE AMOUNT 
ITEM ' (ECU) 
B1-1029 Drought in Portugal 5 000 000.00 
B1-184 Table olives 8 000 000.00 
B1-2220 Ewe and goat premiums 350 000 000.00 
B1-259 Drought in Portugal 23 000 000.00 
B1-3805 Ewe premium in less-favoured and 
mountain and hill areas 48 000 000.00 
B1-5010 Early retirement programmes 8 000 000.00 
B1-5011 Agri-environmental programmes 29 000 000.00 
B1-5012 Afforestation programmes 39 000 000.00 
TOTAL , 510 000 000.00 
4.2 58 
Non-automatic carryovers from 1992 
A request for the carryover of appropriations total Iing ECU 175.5 
million was made, and was granted by the budget authority for 
payment of residual food-aid operations to the following 
countries/cities during 1993: 
Moscow/St Petersburg 
Albania 
Former Yugoslavia 
Baltic States ECU 210 million 
ECU 85 0 million 
ECU 23 5 million 
ECU 46 0 million 
ECU 175 5 million 
Since there was no provision in the 1993 budget for this 
additional expenditure, the appropriations still available at the 
end of 1992 had to be carried over to 1993. 
The appropriations were used as follows 
(ECU) 
1. Carryovers 175 500 000.00 
2. Itemized commitments 
- for expenditure incurred by MS 155 446 991.27 
- for direct payments 2 287 236.47 
Total commitments 157 734 227.74 
3. Sums charged as payments 
- for expenditure incurred by MS 155 446 991.27 
- for dIrect payments 2 178 866.64 
Total charged 157 625 857.91 
4. Lapsed appropriations (- 1 - 3) 17 874 142.09 
59 
4.3 Automatic carryovers from 1992 
The 1992 appropriations carried over automatically to 1993 cover 
direct payments amounting to ECU 50 759 385.13. 
The following table shows utilization of carryovers during 1993. 
1. Commitments carried over 
2. Sums charged as payments 
- for expenditure incurred by MS 
- for direct payments 
Total charged 
3. Lapsed appropriations (= 1-2) 50 759 385.13 
0.00 
29 110 747.53 
29 110 747.53 
21 648 637.60 
For details of direct payments, see point 5.2. and in particular 
Table 13. 
4.4 Summary of appropriation management 
A. Initial budgets/carryovers 
SAB 
Transfers outside EAGGF 
Appropriations available/ 
carryovers 
B. Commitments 
charged as payments 
Automatic carryovers in 
1994 
C. Non-automatic carryovers 
D. Lapsed appropriations Approp. 
1993 budget 
34 052.0 
1 300.0 
8.9 
35 343.1 
34 590.4 
34 236.6 
353.8 
510.0 
242.7 Non-automat ic 
carryovers 
175.5 
0.0 
0.0 
175.5 
157.7 
157.6 
0.0 
0.0 
17.9 Automatic 
carryovers 
50.8 
0.0 
0.0 
50.8 
0.0 
29.1 
0.0 
0.0 
21.6 Total 
approp. 
34 278.3 
1 300.0 
8.9 
35 569.4 
34 748.2 
34 423.3 
353.8 
510.0 
282.2 
* Including the ECU 109.0 million entered in Chapter 80-40 but not the ECU 1 000 million in the 
monetary reserve. 
Table 12 
System of advance payments and expenditure committed 
(ECU) 
Expenditure 
covered by the system 
of advances: 
SUB-SECTION B1 34:498.286.908,70 
(apart from "direct payments") 
Exchange-rate differences* - 2.008.900,95 Expenditure 
committed: 
SUB-SECTION B1 34.496.278.007,75 
DIRECT PAYMENTS 94.154.189,57 
CARRYOVERS 
from 1992 
(item B1-1890') 155.446.991,27 CARRYOVERS 155.446.991,27 
from 1992 
(item B1-1890) 
DIRECT PAYMENTS AGAINST 2.287.236,47 
CARRYOVERS 
(item B1-1890) o 
* Exchange-rate differences stem from the fact that advances paid in respect of a particular month do not correspond 
entirely to expenditure committed for that month (the advances are rounded off and corrections are made retroactively) 
As a consequence, the differences between the two amounts are converted Into ecus at the rate for the following month, 
which gives rise to discrepancies in ecus entered in the accounts as a difference In exchange rates. 
NB: The exchange-rate difference may also relate to expenditure against carryovers. . 
61 
5. SYSTEM OF ADVANCES AND DIRECT PAYMENTS 
5.1. Advances to the Member States 
5.1.1. System of monthly advances on entry in the accounts 
Council Regulation (EEC) No 2048/88 of 24 June 1988<1) 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 of advances covers payments made by the Member States 
from 16 October 1992 to 15 October 1993. They involve more than 
99% of expenditure borne by the EAGGF Guarantee Section. For the 
remainder, the Commission itself makes direct payments for a 
limited number of measures (cf. Table 14). 
5.1.2. Decisions on advance payments in respect of 1993 
With regard to the 1993 financial year, the Commission adopted 14 
decisions, 12 of which were routine. 
As the supplementary and amending budget (SAB) requested by the 
Commission had not been adopted at the beginning of December, the 
advance payment covering expenditure for October 1993 had to be 
paid in two instalments since the appropriations available in the 
initial budget were no longer sufficient (only one part, equal to 
approximately 75%, was covered). After the SAB had been adopted, 
the additional advance was paid several days late. 
An extraordinary advance to adjust the advances granted to total 
expenditure chargeable to the year was passed in December 1993. 
(1) OJ No L 185, 15.7.1988, p. 1. 
(2) OJ No L 94, 28.4.1970, p. 13. 
62 
Table 13 
Direct payments by the Commission 
(ECU) 
Payments against 1993 budget appropriations 
Chapter Commitments Sums charged Auto.carryovers 
A. Concerning certain agricultural measures 
81-12 (olive oil) 
B1-14 (fibre flax) 
B1-15 (nuts) 
B1-1612 (wine) 
B1-36 (measures to 
combat fraud) ~ 
B1-38 (rural develop.) 10 790 573.57 
2 478 550.00 
639 372.00 
0.00 
80 120 800.00 
124 894.00 4 783 873.37 
552 016.36 
553 487.86 
0.00 
49 495 966.08 
0.00 6 006 700.20 
1 926 533.64 
85 884.14 
0.00 
30 624 833.92 
124 894.00 
TOTAL 94 154 189.57 55 385 343.67 38 768 845.90 
B. Free supply of agricultural products 
B1-1890 0.00 0.00 0.00 
TOTAL 94 154 189.57 55 385 343.67 38 768 845.90 
Payments against non-automatic carryovers from 1992 
Chapter 
B. Free supply of agrici 
B1-1890 
TOTAL Commitments 
iltural products 
2 287 236.47 
2 287 236.47 Sums charged 
2 178 866.64 
2 178 866.64 Lapsed 
108 369.83 
108 369.83 
Payments against automatic carryovers from 1992 
Chapter Carryovers Sums charged Lapsed* 
A. Concerning certain agr 
B1-12 (olive oil) 
B1-14 (fibre flax) 
B1-15 (nuts) 
B1-1612 (wine) 
B1-36 (measures to 
combat fraud 
B1-38 (rural develop.) I cultural measures 
12 138 004.04 
3 271 531.44 
845 478.57 
17 440.00 
17 186 176.10 
0.00 6 839 120.54 
2 273 580.28 
54 452.88 
12 160.00 
5 965 761.36 
0.00 5 298 883.50 
997 951.16 
791 025.69 
5 280.00 
11 220 414.74 
0.00 
TOTAL 33 458 630.15 15 145 075.06 18 313 555.09 
B. Free supply of agricultural products 
B1-1890 17 300 754.98 13 965 672.47 3 335 082.51 
TOTAL 50 759 385.13 29 110 747.53 21 648 637.60 
•Including decommitment relating to Chapters B1-14, B1-18 and B1-36. 
63 
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 13 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. 
Although expenditure relating to the olive cultivation register 
is paid out by the paying agencies and does not therefore take 
the form of direct payments by the Commission, it was thought 
useful to include it in the Annex to make the position as regards 
amounts withheld and used clear. 
5.2.2. Direct payments for the free supply of agricultural products 
Payments relating to transport and distribution of food aid for 
the former USSR carried out by non-governmental organizations 
(NGOs) during the 1992 financial year were made in the course of 
1993 using appropriations carried over to that end (cf. 
Table 13). 
Table 14 
Advances to the Member States for 1993 
Member 
State 
Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Nether lands 
PortugaI 
United Kingdom 
SubtotaI 
EAGGF (Direct 
payments) 
^TOTAL E.C. Advances for 
1993 
(a) 
1.298.728.742,91 
1.334.709.844,66 
4.976.156.107,78 
2.715.045.065,16 
4.175.633.669,34 
8.184.829.998,04 
1.649.916.544,48 
4.765.103.447,86 
7.304.102,35 
2.328.082.061,48 
478.106.657,81 
2.740.117.658,10 
34.653.733.899,97 
34.653.733.899,97 Exchange rate 
differences* 
(b) 
5.383,94 
15,73 
1.421,74 
28.477,34 
21.399,42 
64.375,32 
1.077,82 
332.908,24 
15.855,03 
863,29 
47.539,55 
-2.242.863,89 
-2.008.900,95 
-2.008.900,95 Expenditure 
charged In 1993 
(c) - a + b 
1.298.734.126,85 
1.334.709.860,39 
4.976.154.686,04 
2.715.016.587,82 
4.175.655.068,76 
8,184.765.622,72 
1.649.917.622,30 
4.765.436.356,10 
7.319.957,38 
2.328.081.198,19 
478.059.118,26 
2.737.874.794,21 
34.851.724.999,02 
96.441.426,04 
34.748.166.425,06 Payments from 
carryovers from 
1992 
(d) 
6.359.597,45 
6.762.377,64 
46.490.019,85 
4.783.058,44 
2.996.946,35 
60.440.349,07 
13.351.876,38 
11.919.794,39 
0,00 
696.971,14 
0,00 
1.646.000,56 
155.446.991,27 
2.287.236,47 
157.734.227,74 Expenditure 
charged to 1992 
budget 
(e) - c - d 
1.292.374.529,40 
1.327.947.482,75 
4.929.664.666,19 
2.710.233.529,38 
4.172.658.122,41 
8.124.325.273,65 
1.636.565.745,92 
4.753.516.561,71 
7.319.957,38 
2.327.384.227,05 
478.059.118,26 
2.736.228.793,65 
34.496.278.007,75 
94.154.189,57 
34.590.432.197,32 
Exchange-rate differences stem from the fact that advances paid In respect of a particular month do not correspond 
entirely to expenditure committed for that month (the advances are rounded off and corrections are made 
rectroact ively). As a consequence, the differences between the two amounts are converted into ecus at the rate for 
the fol lowing month, which gives rise to discrepancies in ecus entered in the accounts as a difference In exchange 
rates. 
NB: The exchange-rate difference may also relate to expenditure against carryovers. 
Expenditure recorded in the member stotes ogoinst 1993 budget by type of finoncing (1) (2) 
REFUNDS 
Levies 
Set aside 
Production aid 
Aid for processing and consumption 
Guidance premiums 
PromotIon old 
Private storage 
FIRST CATEGORY INTERVENTION 
Technical costs 
Financial costs 
Other costs 
Depreclot ion 
PUBLIC STORAGE 
Set aside Income aid 
Accompanying measures 
STRUCTURAL MEASURES 
OlstrIbution of agricultural products 
Food aid to Eastern Europe 
FOOD AID 
OTHER EXPENDITURE 
EXPENDITURE OF THE EAGGF GUARANTEE 
SECTION 8 
902.9 
14.7 
15,0 
97,2 
183,8 
17,8 
9.2 
46,0 
354.3 
6.0 
2,2 
5.9 
35,5 
37.8 
0.4 
0,0 
0.4 
2.4 
0,1 
2.5 
9.5 
1.292.4 DK 
721.0 
8.7 
3.5 
183.2 
92.5 
41.1 
8.2 
18,8 
338.6 
39,6 
13.7 
2,5 
202,9 
253.7 
2.2 
0.1 
2.3 
1.0 
1.0 
11.4 
1.327.9 D 
1.509.4 
112,4 
17,7 
983,3 
487,8 
164,9 
43.2 
130,9 
1.940.3 
318,1 
102,1 
70,7 
1.031,1 
1.380.7 
122.1 
46,9 
169.0 
0,0 
0.0 
- 69.7 
4.929,7 EL 
110,8 
0.6 
182.2 
1.987.7 
252.3 
75.6 
8.7 
17.7 
2.523.6 
18,6 
12,0 
81.3 
70.2 
19.6 
0.1 
21,3 
21.4 
13,5 
13,5 
21.3 
2.710.2 ES 
406.9 
4,8 
272.5 
2.248.6 
661,6 
267,1 
13,6 
83,4 
3.542.0 
52,7 
22,3 
- 108,7 
187,5 
153,9 
31,9 
8.8 
40.8 
35,5 
0,0 
35.5 
6,4 
4.172.7 F 
2.531.8 
- 30.0 
244,1 
1.883.0 
1.098,5 
284,5 
39.3 
185.2 
3.704.6 
296.3 
78.6 
- 208,1 
1.433,1 
1.599.9 
112,1 
118.2 
230,3 
31,7 
31.7 
26.0 
8.124.3 IRL 
495.0 
30,0 
2,7 
286,7 
219,8 
29,2 
19,5 
10,3 
598,3 
90,4 
41.0 
82.9 
484,9 
533.4 
0,2 
0,9 
1.0 
4,3 
4.3 
4.5 
1.636.6 1 
1.132.3 
21,8 
369,5 
1.687,5 
921.8 
147.8 
32,4 
215,3 
3.352.6 
78,4 
30,5 
- 145.1 
251. 1 
214.9 
165,0 
5.6 
170.6 
20.7 
20.7 
- 137.7 
4.753.5 LUX 
1.0 
0,1 
2.6 
1.6 
1,6 
0,8 
6,5 
0,0 
0,0 
0.5 
0.3 
0.1 
0.0 
0.0 
0.0 
0,0 
0.1 
7.3 NL 
1.596.6 
26,5 
15,5 
155,9 
393,0 
100,8 
10.4 
64,6 
713,7 
2,5 
1.7 
4,5 
7. 1 
6,8 
3,4 
1 .4 
4,8 
1 ,5 
1.5 
3.9 
2.327.4 P 
32.6 
0,3 
30,9 
161. 1 
154,6 
19.8 
9.3 
2,7 
378.7 
3, 1 
0,6 
29.3 
8. 1 
17,6 
0.4 
1.3 
1.7 
9.5 
9.5 
73.1 
478,1 UK 
718.8 
30,2 
6,1 
1.074,9 
302,9 
62.0 
36,0 
50,8 
1.563.0 
61 .6 
28,8 
65,7 
352,6 
377,3 
24,7 
17,1 
41,8 
17.8 
17,8 
17,6 
2.736,2 CE 
0.1 
14.0 
14.0 
80.1 
94.2 TOTAL 
10.159.3 
65,7 
1.159,8 
10.751.8 
4.770,2 
1.212.2 
244.6 
825,8 
19.030,1 
967.2 
333.6 
805.0 
4.064,5 
4.560.3 
462,5 
221.7 
684,2 
137.9 
0, 1 
138.0 
18.5 
34.590.4 
(1) Including clearance of accounts but not including expenditure on carryovers from 1992 (ECU 157,7 millions). 
(2) See footnote annex 2. 
Table No 15b 
Expenditure recorded In the Member States bv type of financing 
i 
Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
the Netherlands 
Portugal 
United Kingdom 
Member States 
DIrect payments 
E.C. Refunds 
902,9 
721,0 
1.509,4 
110,8 
406,9 
2.531,8 
495,0 
1.132,3 
1,0 
1.596,6 
32,6 
718,8 
10.159,3 
10.159,3 Intervention 
392,0 
592,3 
3.321,0 
2.543,2 
3.695,8 
5.304,5 
1.131,7 
3.567,6 
6,4 
720,5 
361,2 
1.940,3 
23.576,4 
14,0 
23.590,5(2) Other 
(1) 
8,8 
12,9 
198,6 
73,9 
139,9 
314,1 
24,0 
190,3 
0,0 
11,9 
85,8 
85,3 
1.154,4 
80,1 
1.225,5 Total excl. 
clearance 
of accounts 
93 budget 
1.303,7 
1.326,2 
5.029,0 
2.727,8 
4.242,6 
8.150,4 
1.650,7 
4.890,2 
7,5 
2.329,1 
479,6 
2.744,4 
34.881,1 
94,2 
34.975,2 X 
3,7% 
3,8% 
14,4% 
7,8% 
12,1% 
23,3% 
4,7% 
14,0% 
0,0% 
6,7% 
1,4% 
7,8% 
99,7% 
0,3% 
100,0% Clearance 
of accounts 
1989 
- 11,3 
1,8 
- 99,3 
- 17,6 
- 70,0 
- 26,1 
- 14,2 
- 136,6 
- 0,1 
- 1,7 
- 1,5 
- 8,2 
- 384,8 
- 384,8 Carryovers 
from 
1992 
6,4 
6,8 
46,5 
4,8 
3,0 
60,4 
13,4 
11,9 
0,0 
0,7 
0,0 
1,6 
155,4 
2,3 
157,7 Grand 
tota I 
1.298,7 
1.334,7 
4.976,2 
2.715,0 
4.175,7 
8.184,8 
1.649,9 
4.765,4 
7,3 
2.328,1 
478,1 
2.737,9 
34.651,7 
96,4 
34.748,1 % 
3,7% 
3,8% 
14,3% 
7,8% 
12,0% 
23,6% 
4,7% 
13,7% 
0,0% 
6,7% 
1,4% 
7,9% 
99,7% 
0,3% 
100,0% 
(1) In which set-aside (ECU 462,5 million), accompanying measures (ECU 221,7 million) and food aid (ECU 137,9 million). 
(2) This amount is different from the total of intervention in annexes 4, 5 and 7 because of the classification of expenditure In «other» expenditure 
(see footnote (1)). 
67 
TITLE III 
FRAUD PREVENT I PNC) 
6.1 General 
The main task of the Member States being to apply the Community 
regulations, they must take all measures necessary to ensure that 
operations financed by the EAGGF Guarantee Section are 
implemented in accordance with the rules^2). The responsibility 
for combating fraud affecting the EAGGF falls firstly on the 
Member States, which have suitable national departments for 
conducting verifications and investigations. 
In this area the Commission's role essentially is to encourage, 
coordinate and monitor the control work of the Member States and 
to urge the latter to conduct the relevant investigations. 
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 selective 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 1993 the Commission continued its activities with regard to 
the prevention of fraud and irregularities involving EAGGF funds. 
This work concentrated on three main objectives: 
prevention, including the application of legislative 
provisions on controls and improvements to the regulations and 
methodology; 
. conducting of investigations and special checks; 
setting up and operation of specific control mechanisms and 
application of suitable, effective verification techniques and 
methods. 
(1) Certain items under this Title also appear in the 1993 annual report 
on the fight against fraud ("Protecting the financial interests of 
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. 
68 
6.2 Application of control measures 
6.2.1 A posteriori audit (R. (EEC) No 4045/89) 
1. The object of Council Regulation (EEC) No 4045/89 is the ex-
post audit by each Member State of the commercial documents of 
beneficiaries of EAGGF guarantee funds. This scrutiny is 
complementary to pre-payment checks. In only the third year 
since the introduction of the regulation, the initiatives 
already undertaken by the Commission are considerable. 
They include: 
- a first round of visits to ail Member States to assess 
national arrangements as described in their reply to the 
Commission's questionnaire; 
in the light of this experience, proposals to modify the 
regulation, in particular to provide for the application of 
risk analysis techniques; 
- the demonstration of computer techniques in all Member 
States (except Luxembourg) to aid the planning and 
performance of scrutinies; and 
- a demonstration project to «further mutual assistance 
between member States. 
A second round of visits is being undertaken to verify in 
detail the quality of the scrutiny work undertaken regarding 
implementing instructions, organisational structures and 
operational arrangements for planning, executing, monitoring 
and reviewing the strategic and practical application of the 
regulation. 
2. The Commission has focused on a number of general criteria. 
These criteria are general standards against which to assess 
existing conditions. They equate with good management 
practices, indicate the scope of the assessment and provide an 
objective basis against which to measure the degree of 
compliance with the regulation, and the effectiveness of the 
work done. 
- The relevant criteria adopted are: 
i) The objectives of a posteriori audit under Council 
Regulation (EEC) No 4045/89 should be clearly stated 
in national legislation and administrative notices. 
69 
ii) The scrutiny programme should be consistent with the 
requirements of Council Regulations (EEC) No 4045/89. 
iii) Special units and their control partners should have 
available all the information necessary to plan and 
perform the a posteriori controls. 
- Procedures should be established for ensuring that the 
planned a posteriori audits are the most likely to target 
high risk undertakings and transactions. In particular 
undertakings and transactions should be assessed against 
documented risk criteria. 
- The human resource commitment to the performance of a 
posteriori controls should be consistent with the workload. 
- A posteriori control reports should be tailored to the 
objectives of the control. 
- The performance of planned a posteriori controls should be 
monitored by the responsible control body and, centrally, 
by the special uni t. 
- The arrangements for the exchange of information between 
the special unit and the control bodies should provide 
reliable, relevant, and timely information on progress and 
f indings. 
- Thbe quality and effectiveness of the work performed should 
be evaluated systematically. 
- All material irregularities identified by inspectors should 
be made known to the special unit, the decisions on the 
recovery of sums unduly paid should be documented, and the 
end result notified to the inspectors responsible, the 
special unit and to the the Commission services. 
3. Risk analysis is an essential tool in the selection of 
beneficiaries and transactions for scrutiny. This is why the 
Commission gave a presentation on the application of risk 
analysis to the 5th meeting of the «Experts Group» on Council 
Regulation (EEC) No 4045/89, held on 2 March 1993. Similar 
presentations have been made to operational staff in Member 
States. 
The 6th meeting of the «Experts Group», on 26 October, 
included a presentation by the Dutch delegation on their 
experiences of risk analysis. The German delegation gave a 
similar presentation to a meeting of the "frauds and 
irregularities" group in June. 
70 
In addition, the Commission has chaired a special working 
group of national Customs experts on risk analysis and on 13 
and 14 December, a first seminar was held in Brussels for 
inspectors working under the Regulation. 
4. Mutual assistance between Member States under Article 7 of 
Council Regulation (EEC) No 4045/89 has proved disappointing. 
This is why proposed amendments to. the regulation will seek 
changes and why a demonstration project to encourage mutual 
assistance is being undertaken. The objectives of the 
demonstration project are to: 
- develop cooperation between Member States and between the 
Commission and Member States; 
- reinforce the audit of undertakings operating within and 
across national boundaries and in third countries; 
- develop the use of risk analysis techniques, particularly 
in the selection of undertakings and transactions to be 
scrutinised; 
- encourage cross-checking with third party sources upstream 
and downstream of undertakings, particularly where this 
involves activities in a place other than in the Member 
State in which subsidy is received. 
6.2.2. integrated administration and control system as part of the 
reform of the CAP * 
With the reform of the CAP, it has been necessary to tackle the 
problems of management and control in a different way. Council 
Regulation (EEC) No 3508/92 of 27 November 1992 establishing an 
integrated administration and control system^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 applicat ions, 
- 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. 
(1) 0J No L 355, 5.12.1992. 
(2) In accordance with Articles 4, 5, 6 and 8 of Council Direc­
tive 92/102/EEC of 27 November 1992 (OJ No L 355, 5.12.1992). 
71 
Regulation (EEC) No 3508/92 provides for the integrated system to 
apply as from 1 February 1993 with the exception of the alpha­
numeric identification system for agricultural parcels and the 
computerized database, which will be applicable as from 1 January 
1996. 
In 1993 Commission staff carried out several «education» visits 
to all the Member States. The first series of visits studied the 
organization of the Introduction of the system, the 
administrative and on-the-spot checks and the introduction of 
systems for the identification of agricultural parcels. 
A second series of visits related in particular to an in-depth 
examination of the introduction of the register of agricultural 
parcels by the Member States. In September and November seminars 
were organized in Brussels on this subject, measurement methods 
and the applicable tolerances. 
In the autumn another series of visits have been made with a view 
to the inclusion of livestock production aid schemes in the 
integrated system. 
A fairly positive first impression has emerged of the 
introduction of the integrated system in the Member States. In 
most cases officials met during visits showed great motivation 
given the difficulties with which they are faced. 
Nevertheless, major problems remain to be solved, in particular 
as regards the introduction of the register of agricultural 
parcels and the application of Council Directive 92/102/EEC of 
27 November 1992 on the identification and registration of 
animals. 
6.2.3. 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 
identification and to taking a decision on its introduction in 
the light of progress achieved in this area by the International 
Organization for Standardization (ISO). 
72 
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 
Iivestock (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. 
6.2.4. Reinforcing monitoring (Regulation (EEC) No 307/91) 
Regulation (EEC) No 307/91 provides for the reinforcing of 
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 il to the treaty (Article 1) as well as in connection 
with certain intervention measures (Article 2) the total annual 
ce iIi ng i s ECU 20 m i11i on. 
In 1992, all Member States (with the exception of Luxembourg) 
showed interest in applying for Community funds. The eligible 
expenditure declared by the Member States amounted to ECU 9.2 
million, giving a rate of utilization of 46% of the ECU 20 
mi 11 ion made avaiI able to them under the Regulation. 
This is naturally an average rate, which masks highly divergent 
national figures ranging from full utilization of the amount 
allocated (NL) or fairly high rates of utilization (DK, E and F) 
to modest (B, D, IRL and UK) or low rates (GR, I and P). As 
regards the latter three countries, the results achieved in 1992 
show an improvement over the situation recorded in the previous 
year. Part-financing covering expenditure on monitoring of 
exports was higher than that relating to expenditure on the 
stepping-up of monitoring of intervention measures, the rate of 
utilization of Community appropriations being 61% and 39% 
respect ively. 
Generally speaking, the Member States continued to give priority 
to utiIizing appropriât ions for the rémunérât ion of personnel as 
against those for training, despite the Commission's efforts to 
improve the situation in an area which is extremely important for 
efficient monitoring. 
Forecasts of expenditure for 1993 provided by the Member States 
point to ECU 11 million of Community appropriations being used, 
i.e. 55% of the total (ECU 20 million) made available. 
73 
On the basis of these forecasts, the Member States received 
advance payments totalling ECU 8.2 million. The balance of the 
Community contribution will be paid after the presentation of 
declarations of expenditure incurred, scheduled for 15 May 1994, 
and only then will it be possible to establish the final figures 
for utilization in 1993. 
6.2.5. Physical checks on exports of agricultural products 
Pursuant to Regulation (EEC) No 386/90(1), a supplementary 
report to the Council was drawn up^2^ on the basis of an enquiry 
conducted in the Member States. At the same time, a proposal was 
made to the Council to amend that Regulation in order to: 
- apply the rule for an inspection rate of 5% to cover all 
sectors on the basis of a risk analysis with a minimum rate of 
2% in each product group-, 
- provide for the possibility of laying down a minimum rate of 
inspection by the customs office of departure. 
At its meetings of 16 and 17 December 1993, the Council adopted 
the abovementioned proposals (Regulation (EEC) No 163/94, OJ 
No L 24, 29.1.1994). 
6.3. Improvement of legislation and control methods 
6.3.1. Simplification and revision of agricultural legislation 
In spring 1993, the Commission decided to maintain the Lachaux 
Group for a further three-year period and also defined its task 
and method of operation. The objective of simplification is not 
only to combat fraud but also to work towards better 
understanding and application of measures adopted under the 
reform of the CAP. 
In 1993 the Group worked on the simplification of provisions 
implementing the reform of the CAP, in particular with regard to 
set-aside, compensatory area payments, oilseeds, the 
harmonization of terms of payment and the rotation of permanent 
crops. 
Although the Commission adopted the Group's main proposals, it 
noted that the work which should have been entrusted to the group 
was not completely satisfactory and that further reflection on 
its tasks was required. 
(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 funds or other amounts (OJ No L 42, 16.2.1990). 
(2) Supplementary report on the application of Regulation (EEC) No 386/90 
on the monitoring carried out at the time of export of agricultural 
products receiving funds or other amounts (C0M(93) 339 final, 
19.7.1993). 
74 
6.3.2. Risk analysis 
Risk analysis is a working method used by both the Member States 
and the Commission. It allows better targeting of controls and 
greater effectiveness in the fight against fraud by inspection 
authorities. 
Article 2 of Regulation (EEC) No 4045/89 makes provision for risk 
analysis. Proposals to amend Regulation (EEC) No 4045/89 were 
drawn up in 1993 with the aim in particular of using risk 
analysis for controls based on accounts. The method was enlarged 
upon and made mandatory in Regulation (EEC) No 3887/92, Article 6 
of which provides that on-the-spot checks relating to aid 
applications are to be carried out in particular on the basis of 
risk analysis. 
Further Commission initiatives were taken in 1993. The proposals 
concerning the amendment of Regulation (EEC) No 386/90, with the( 
aim in particular of applying the rule of a 5% inspection rate 
for all product groups on the basis of a risk analysis, were 
adopted by the Council (Regulation (EEC) No 163/94, OJ L 24, 
29.1.1994). 
Risk analysis has also been introduced for milk and milk products 
and in particular for checks on the application of the additional 
levy under the arrangements on milk quotas (Article 7 of 
Regulation (EEC) No 536/93, OJ No L 57, 10.5.1993). 
6.3.3. Reduction in number of lines in Nomenclature for export refunds 
As part of the simplification measures, over 100 headings were 
deleted from the Nomenclature for export refunds. The headings 
deleted are those where no refund is fixed; they relate in 
particular to processed cereal products, pigmeat, processed fruit 
and vegetables, poultrymeat, wine and tobacco. 
6.3.4. Measures to protect Community interests: operators who present a 
r isk 
As part of the measures to protect Community financial interests, 
the Commission is considering the possibility of excluding 
operators who do not provide the necessary guarantees, in 
particular on account of fraud committed, from benefiting from 
Community aid granted by the EAGGF Guarantee Section. Suitable 
proposals for regulations have been presented. 
75 
6.4. Seminars 
Under its training policy, the Commission organizes seminars to 
increase the awareness of national departments to the Community 
dimension of fraud and to improve their knowledge of measures 
taken to prevent and combat fraud. 
In this connection the following seminars were organized in 1993: 
two seminars in Brussels on the introduction of the integrated 
administration and control system in the framework of the 
common agricultural policy (introduction of register of 
agricultural parcels and parcel measurement); 
. one seminar in Brussels on ex-post accounting checks 
(Regulation (EEC) No 4045/89) relating to the EAGGF Guarantee 
Sect ion. 
6.5. Investigations and special checks 
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 connect ion. 
This Chapter covers a series of investigations in which the 
Commission participated actively. 
This Chapter also reports on several investigations conducted by 
national departments (tomato processing, export of alcohol, 
canned meat). 
The investigations conducted by officials from the EAGGF 
Guarantee Section in 1993 were particularly fruitful. These 
missions could have been more numerous and the results more 
beneficial if the number of officials allocated to the EAGGF for 
this task had been greater. In fact, currently they number only 
about a dozen. Thanks to the efforts of a small number of 
officials, a significant number of investigations were carried 
out and many cases of fraud covering a substantial amount 
detected. The fraud uncovered relates to around ECU 250 million. 
That figure may be compared with the total of ECU 1 000 million 
for fraud detected in the last 20 years by the Member States and 
the Commission. 
6.5.1. New cases 
By way of an example, the following two investigations may be 
mentioned: 
(1) Council Regulation (EEC) No 729/70, OJ No L 94, 28.4.1970 
(2) Council Regulation (EEC) No 595/91, OJ No L 67, 14.3.1992 
76 
Cereals 
(a) Intervention stocks 
The Commission services felt (risk analysis) that the 
considerable reduction in the intervention prices for cereals 
as a result of the reform of the CAP could lead to a high 
risk of fraud, involving in particular selling cereals before 
the new marketing year and replacing them with products 
harvested at the beginning of 1993/94. 
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. 
Following an examination of data forwarded, the Commission 
organized inspection visits tp three Member States in May and 
June 1993 to verify the actual existence of intervention 
stocks. 
It was noted in Italy that 25% of the stock checked was non-
inex)stent.. In France, despite the shortcomings of the 
present system of administration and control, no major 
irregularities were observed. In Greece, on-the-spot checks 
conducted by Commission officials and the national 
authorities showed that certain warehouses were not suitable 
for the storage of cereals and some quantities were missing 
and/or had deteriorated. The amounts concerned are: 
Italy: ECU 76 mi I I ion 
Greece: ECU 15 million 
France: ECU 0.5 million. 
(b) Pref inaneing 
In the course of the on-the-spot checks in Italy, it was 
ascertained that major quantities of durum wheat, which had 
benefited from prefinancing of the refund, were non-
inexistent. In all likelihood, cereals from intervention 
stocks were used to justify such prefinancing. The sums 
unduly paid amount to around ECU 99 million. 
Olive oil in intervention storage 
As a result of sales difficulties on a market unable to produce 
all of its own requirements an investigation was carried out to 
check the quantity and quality of the oil in intervention storage 
in Italy in late 1993. 
77 
Generally speaking the quantities declared were found on 
inspection to be in storage. Samples representing 90% of the oil 
in intervention, mainly from the 1992/93 marketing year, were 
taken and sent for analysis to a Community laboratory. Initial 
indications are that 93% of the oil in storage is of a lower 
quality than that accepted on entry, and of that 31.5% was not 
even eligible for intervention. The amount involved is put at 
ECU 33.6 mi I I ion. 
Other investigations 
In 1993, other major investigations were also carried out by the 
EAGGF agents in complete col laborat ion with UCLAF. References to 
them below are very brief but they are described in detail in the 
Commission's 1993 report on the fight against fraud. 
As a general remark it must be pointed out that a number of 
frauds detected reveals a weakness in customs controls. 
. Swine fever 
Community measures have been taken to support the pigmeat 
•market in Germany and Belgium as a result of the outbreak of 
swine fever. The Commission initiated an inquiry to determine 
whether the control arrangements introduced by the national 
authorities are capable of ensuring that the operations are 
carried out in a proper manner. Checks carried out on the spot 
in Germany have shown that there are shortcomings in the 
control arrangements. 
. Beef exported from and re imported into the Community 
An investigation of beef and pigmeat imports from Romania 
brought to light a fraudulent operation whereby beef was being 
exported to certain third countries, the T1 documents never 
having been cleared, and the goods were released for 
consumption on the Community market. 
As a result of a Community fact-finding mission in Romania the 
Commission was able to determine the quantity of such exports. 
The amount of the refunds involved is put at ECU 0.7 million. 
Community sugar re imported 
Sugar exported from France and Belgium to the former USSR was 
re imported into Spain under cover of false T2L documents. 
78 
. Olive oil exports: false declaration of type and destination 
An investigation in Greece into olive oil exports with refunds 
revealed that the product had not reached its declared 
destinations. 
It was also established that most of the goods exported did 
not consist of olive oil but of other products. The fraud 
involves the undue payment of refunds totalling ECU 3 million. 
• Beef exports: false documents 
It was found during a fact-finding mission to Turkey that beef 
exported from Germany intended for Lebanon was diverted to 
Turkey. False Lebanese import documents had been presented. 
The amount of the fraud is approximately ECU 4 million. 
. Beef exported as food aid 
During an investigation it was found that preserved meat from 
Italy intended as food aid for the former USSR had not been 
adequately sterilized. Part of the meat was brought back for 
analysis. The results confirmed insufficient sterilization. 
The Commission requested that beef already delivered but not 
yet eaten be destroyed. The amount involved is put at around 
ECU 11.5 mi II ion. 
. Dried fig stocks 
Intervention stocks of dried figs were found, as a result of 
on-the-spot checks in Greece, to be unsuitable for processing 
for human consumption. Community financing will not therefore 
be avaiI able (estimated amount : ECU 0.4 million). 
Investigations carried out bv the Member States 
Several major investigations were carried out. Below, as an 
example, a brief description is given of three: 
. Processing of tomatoes 
The Italian authorities detected a major case of fraud 
involving the fictitious supply of tomatoes to the processing 
industry. The amount concerned is ECU 2 million. Arrests have 
been made and recovery of the amount unduly paid is in hand. 
79 
Alcohol exported from and re imported into the Community 
Significant quantities of alcohol for industrial use 
(86 354 hi) were exported in June and September 1993 to former 
Yugoslavia. After successive sales the goods reached France 
with false Hungarian certificates of origin. 
Recovery proceedings against the exporters and importers in 
question are now in hand. The amount concerned is 
ECU 4.7 mi I I ion. 
Preserved meat - fraud regarding its composition 
The Dutch authorities discovered major cases of fraud 
involving the compositiion of preserved meat. During the 
investigation it was found that the company had established a 
dual accounting system in order to obtain extra export 
refunds. It was shown too that offal was being used in place 
of meat. 
The fraud involved HFL 4 million. The recovery procedure is 
now in hand. 
6.5.2. Old cases 
In 1993 there were significant developments as regards the files 
opened in earlier years and presented in the 1992 Financial 
Report on the EAGGF Guarantee Section. 
These files can be classified as follows: 
(a) Cases which will result in a financial adjustment under the 
1990 accounts clearance operation 
- Fruit and vegetables withdrawals in Italy: correction: 
LIT 1 840.3 million. 
- Quality of cereals (durum wheat, common wheat) in Italian 
intervention stores. Correction: LIT 943.3 million. 
- Pigmeat withdrawals following the outbreak of swine fever 
in Belgium: correction: FB 110.7 million. 
- Placing of butter in intervention in the Netherlands (NIZO 
case): correction: HFL 82.6 million. 
- Beef exports to Zimbabwe: 
Netherlands: correction: HFL 0.5 million. 
United Kingdom: correction: UKL 0.7 million. 
Germany: partial clearance in 1991. 
(b) Cases where the financial implications will be drawn as part 
of the 1991 clearance operation or a specific one 
- Premium for the abandonment of winegrowing areas (1991 
clearance operation) 
80 
- PubIic stocks of beef - country concerned: Ireland, 
United Kingdom, Italy .and France (specific clearance 
operation). 
- Meat exports to Yugoslavia and Lebanon (1991 clearance 
operation, additional financial implications). The 
recovery procedure is under way simultaneously in Germany 
and the Netherlands. 
- Livestock exports to Poland claimed to be pure-bred 
breeding animals (1991 clearance operation). 
6.6. 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. DetaiIs of cases reported in 1993 
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 and the situation regarding 
the recovery of amounts unduly paid. 
For the four quarters of 1993 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: 
Member 
State 
Number 
of cases 
Amounts 
in ECU 
mi 11 ion 
ECU 
mi 11 ion 
recovered B 
21 
6.1 
0 0 
177 
19.9 
2.6 OK 
75 
4.2 
0.1 EL 
211 
24,9 
1,3 ES 
251 
7.7 
0.2 F 
118 
34.4 
8,0 IRL 
16 
1.1 
0.3 1 
47 
134.7 
19.9 L 
0 
0 
0 NL 
61 
3.5 
0.6 P 
141 
7.5 
0.8 UK 
180 
4.3 
1.3 TOTAL 
1.298 
248.3 
34,1 
For the four quarters of 1993, 1 298 cases totalling 
ECU 248.3 mi II ion were reported. This represents an increase on 
1992 of 26% in the number of cases (up from 1 030) and 110% in 
the amount involved (previously ECU 118 million). In view of the 
fact that the amounts concerned have not yet been reported in 167 
cases, including 150 cases in Greece in the olive oil sector, the 
total amount is likely to be considerably greater. 
This positive outcome has been achieved mainly as a result of 
increased efforts on the part of the Member States and of 
specific investigations- carried out on the initiative of DG Vl-G-
4, principally in the cereals sector. 
81 
Not counting cereals, where the rise is obvious (161 cases 
totalling ECU 146 mi I I ion, up ECU 33.7 mi I I ion on 1992), 
appreciable increases have taken place also in the number of 
cases and the amounts reported in the following sectors: 
- Milk and milk products, with 314 cases and ECU 40.3 million 
(153 cases and ECU 6 million in 1992). France reported the 
major cases (22 related to the additional milk levy scheme 
totalling around ECU 15.6 million), together with Italy (three 
cases in all, one of which - concerning the scheme for the use 
of skimmed milk in feed - amounted to ECU 11.7 million). 
- Beef - a risk sector with 134 cases totalling ECU 18 million 
(in 1992 95 cases totalling ECU 7.6 million), the major ones 
having occurred in Germany (33 cases totalling ECU 12 million 
including 30 cases involving the beef refund scheme amounting 
to ECU 11 mi I I ion). 
- Wine with 39 cases totalling ECU 8 million (up from three 
cases representing ECU 0.06 million in 1992) including the 
largest, a case in France totalling ECU 6 million relating to 
sales by tendering procedure of alcohol of vinous origin. 
Reports in the field of olive oil, however, show a sharp drop on 
1992 in the number of cases, down from 369 to 335, and in the 
amounts, down from ECU 75 million to ECU 8 million, even allowing 
for the lack of financial figures concerning 150 cases in Greece. 
6.7. Recovery of amounts unduly paid 
The situation regarding amounts to be recovered in respect of 
irregularities reported was better in late 1993 than in 1992 as a 
result of the combined efforts of DG VI-G-4 and the Member States 
to update the data available in the IRENE data base. 
The recovery rate for all Member States rose slightly by 15%. 
Persistence is still needed in the efforts by Member States to 
recover EAGGF Guarantee Section payments unduly made and to raise 
the rate of recovery which is still too low. This, together with 
the constant updating of the information on irregularities 
available in the IRENE data base, is essential for securing in an 
acceptable way the Community's financial interests as provided 
for in Regulation (EEC) No 729/70. 
82 
Some progress has been achieved already in this area, notably on 
8 244 cases entered in IRENE. In 5 210 of these cases the 
recovery procedure has been successful, sometimes partially. The 
amount recovered totals ECU 158.1 million, of which ECU 123.7 
million is accounted for by 5 139 cases that have been completed. 
It should be pointed out that 1 011 of the cases completed have 
no financial implications. 
Cases completed produced recoveries amounting to ECU 117 million, 
i.e. 94.6% of the total, with the Community having to bear 
ECU 6.7 million (5.4%). Almost all of these cases were for small 
amounts, recovery of the large ones requiring an enormous amount 
of time by virtue of the complex and, in most cases, lengthy 
administrative and legal procedures. 
6.8. EAGGF Irregularities and Mutual Assistance Group meetings 
These meetings, which are held pursuant to Article 8 of 
Regulation (EEC) No 595/91, bring together, under the 
chairmanship of an EAGGF representative, Commission officials and 
Member States' representatives responsible for control and 
investigations. Three plenary meetings were held in 1993 at which 
the introduction of the new regulations and 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; 
- an exchange of views can take place on the application of the 
Community rules; 
- Member States' authorities can be alerted to new methods and 
techniques (risk analysis, remote sensing, etc.); 
- discussions can be held on experience gained in various 
sectors; 
- all fraud cases reported can be discussed and assessed with a 
view to the risk analysis to be completed by the individual 
Member States. 
In 1993 some 80 bilateral and multilateral meetings were held 
with Member States at which specific points were examined. 
83 
6.9. Specific control arrangements 
6.9.1. Control agencies for olive oil 
Pursuant to Council Regulation (EEC) No 2262/84C) 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 1993 arise 
from the amendment of Commission Regulation (EEC) No 2677/85 
laying down implementing rules in respect of the system of 
consumption aid for olive oil by Regulation (EEC) No 643/93(3) 
which provides for: 
- the active involvement of the agencies in the procedure for 
the grant of new approval to packaging undertakings; 
- the periods within which the agencies are to forward the 
results of their checks to the Member States; 
- the penalties which are to be imposed by the competent 
authority where an infringement is detected; 
- the liability of suppliers in cases where they are unable to 
show that quant ities of oiI are delivered is eligible for aid. 
These changes have made it possible to strengthen the preventive 
role of thé agencies, to improve the notification and follow-up 
of infringements and to optimize their operation by making the 
cross-checking of suppliers easier. 
The four agencies carried out their control tasks during the 
1992/93 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, since commencing operation, the agency has carried out 
checks on 4 309 mills out of 6 090 and on 34 643 producers out of 
the average of 654 000 who over the past eight marketing years 
have submitted aid applications. Twenty checks concerned the six 
unions of associations and 341 concerned the 186 producers' 
associations. The agency also took part in determining yields in 
1 549 communes. 
In relation to consumption aid, the agency has been operating for 
four marketing years and has carried out 3 294 checks on 659 
recognized undertakings. 
(1) OJ No L 208, 3.8.1984 
(2) OJ No L 4, 5.1.1984 
(3) 0J No L 69, 20.3.1993 
84 
As a result of these checks the agency has made a total of 460 
proposals for withdrawal of approval, of which 431 are for mills 
and 29 for producers' associations. Not counting the effect on 
producers of the withdrawal of approval from associations, the 
aid received by more than 5 000 producers will be limited as a 
result of the agency's checks. In addition, 837 reports have been 
sent to the Guardia di Finanza for the purpose of completing 
checks. 
As regards consumption aid, 2 458 irregularities have been 
detected, of which 177 have led to a proposal for the withdrawal 
of approval of the undertaking. A total of 151 cases have been 
referred to the Guardia di Finanza. 
The agency continued its control activities in the 1992/93 
marketing year during which it carried out checks on 2 239 
producers, 632 mills and 10 producers' associations. It carried 
out 943 checks on packaging plants and 2 235 cross-checks. 
Since beginning its operations, the Greek control agency (0EEE) 
has carried out 2 945 checks on the 3 000 or so mills in 
operation and has proposed penalties in 449 cases: 253 proposals 
for the withdrawal of approval and 205 fines. 
The 331 checks on the 77 producers' organizations have led to six 
proposals for the withdrawal of approval and 37 fines. Proposals 
for penalties on producers are made via the associations. 
As regards consumption aid, the agency carried out 1 459 checks 
on the 231 packaging undertakings, proposing one withdrawal of 
approval and 379 fines. 
For the 1992/93 marketing year, the agency carried out 683 checks 
on the 2 949 mills in operation and proposed 44 withdrawals of 
approval and 96 fines. The checks on associations did not give 
rise to any proposals for penalties. The 1 054 checks on 
packaging undertakings resulted in the quantities declared being 
challenged in 186 cases. 
In Portugal, since commencing its operations, the agency has 
carried out checks on 3 289 producers and proposed 1 323 
corrections to the quantities declared. According to tire agency, 
Portugal dealt with 348 cases and recovered nearly ESC 40 
million. The number of producers submitting aid applications 
varies considerably from one marketing year to another on account 
of the rotation of crops: 32 000 in 1989/90, 22 000 in 1990/91, 
40 882 in 1991/92 and 34 485 in 1992/93. 
85 
The number of approved mills varied between 60 and 70 up to 1991 
whereas in the last two years it has been more than 1 600. The 
755 checks carried out led to 43 proposals for the withdrawal of 
approval. 
With regard to consumption aid, the 174 checks carried out during 
the last three marketing years have resulted in Portugal 
reporting irregularities in 12 cases. The 90 samples taken to 
check the quality of the oil have led to seven irregularities 
being reported to the national authorities. 
For the 1992/93 marketing year, the agency carried out checks on 
796 producers, 337 of whom were found wanting. The number of 
approved mills rose to 1 635 and the agency inspected 278. 
Proposals were made for the withdrawal of approval in 16 cases 
and acted upon by the Member State. 
The 60 inspections at the 48 packaging plants revealed 
shortcomings in the keeping of accounts in the case of two plants 
and corrections in quantities in the case of nine plants. On the 
question of quality, four infringements were reported to the 
national authorities. 
In Spain since it was set up the agency has carried out 2 452 
checks on the 1 932 approved mills and has proposed the 
withdrawal of approval in eight cases. The 72 producers' 
organizations have been checked on 245 occasions and 13 
withdrawals of approval have been proposed. Of the 500 000 
producers, 9 916 have been checked and 467 found to be in an 
irregular position. The 511 packaging plants have been the 
subject of 1 195 checks. Proposals have been made regarding 31 
withdrawals of approval and 944 corrections of quantities 
declared. 
For 1992/93 the agency checked 711 mills, two unions of 
associations, 40 producers' organizations, 1 639 producers and 
516 packaging plants. One hundred and seventy-three producers 
were found to be in an irregular position, seven producers' 
organizations had their approval withdrawn, quantities declared 
by packaging plants were cut in 530 cases and penalties were 
proposed in the case of 28 plants. 
6.9.2. Community control body in the wine sector 
The activities of Commission officials, seriously undermined by 
the gradual cut-back in staff numbers, were concentrated in 1993 
on checks on the annual harvest and production declarations, the 
permanent abandonment of vine-growing, annual stock declarations 
and long-term storage contracts. 
86 (PBUD/EN/0329-20) 
It emerged that ih several Member States the reliability of the 
data concerning areas and per hectare yields based on the 
declaration system was doubtful. This has major implications for 
the application of intervention measures. 
Some irregularities were uncovered also regarding grubbing 
operations for which premiums were granted. Fictional cases of 
grubbing were found (no vines on the land) and more frequently 
the areas grubbed up were overestimated and grubbing was not 
carried out correctly. 
The forthcoming reform of the market organization will take 
account of the above. 
6.9.3. Community control body in the fruit and vegetables sector 
The control body continued this year to carry out the checks 
provided for in Regulation (EEC) No 1319/89 (on the reinforcement 
of the application of Community rules on fruit and vegetables). 
During the first half of the year the checks were targeted at 
citrus fruit withdrawals and deliveries to the processing 
industry. In the second half inspections covered peaches 
(withdrawals and processing) as well as the application of 
Commission Regulation (EEC) No 2251/92 on quality inspection of 
fresh fruit and vegetables. 
.The insufficient number of Commission officials assigned to this 
control body did not permit the number of examinations desired 
and necessary to be carried out. 
Withdrawals of oranges were shown to be structural in nature in 
some Member states. In many cases the quality of the oranges and 
peaches withdrawn and of the fruit delivered to the processing 
industry was below the minimum required under the rules. 
In the case of both oranges and peaches the minimum price that 
the processor is required to pay the grower is not always 
observed, the farmer very often receiving a lower price than that 
provided for. To conclude, the main problem encountered in the 
application of the new quality inspection Regulation is the 
avoidance by a very large number of consignors of the inspection 
requirement provided for under the rules. 
87 
6.10. Remote sensing 
The mechanism for checks by remote sensing developed gradually 
since 1991 is common to all participating Member States. The main 
stages can be summarized as- fol lows: 
- selection of control areas centred on a satellite image; 
- selection and computerization by the national authorities of 
files lodged in those areas; 
- digitization of the boundaries of the declared parcels; 
- acquisition and processing of satellite images ; 
- automatic classification and/or photo-interpretation of 
parcels on images; 
- classification of files (agreed, refused, doubtful); 
- on-the-spot checks by the national authorities of part of the 
files and validation of the conclusions of photo-
interpretat ions. 
The photo-interpretation of files must check both the area and 
the type of land use. On-the-spot checks on files (classified as 
approved, refused or doubtful on the basis of 
photo-interpretation), are performed by the national authorities 
and are used to validate photo-interpretations or to resolve 
doubtful cases and are combined with a decision on the 
eligibility of the file. The authorities can therefore target 
their on-the-spot checks at the parcels where problems have been 
pointed out. 
For the 1993 checks the Commission issued an invitation to tender 
and published common general conditions in agreement with the 
Member States in December 1992. All Member States took part with 
some variations, except Luxembourg. These checks were part-
financed, with a maximum of ECU 10 mi I I ion (including images) 
chargeable to the EAGGF, on the basis of a share-out formula 
between Member States. Unlike last year the contracts were signed 
by the Member States following consultations with the Commission. 
In the main the procedure followed in 1992 was retained. 
88 
In order to ensure the adequate distribution of the checks 
throughout the area concerned, 44 sites in all were identified in 
1993 (as against 27 in 1992). The number of declarations, the 
area declared and the figures for the checks carried out by 
remote sensing are shown in the table below: 
Remote sensing 
Member State 
Be1 g i urn 
Denmark 
Germany 
Greece 
Spa i n 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 
TOTAL Files 
lodged 
45 629 
68 116 
403 012 
283 586 
363 437 
538 995 
17 150 
535 907 
2 206 
46 970 
60 000 
61 977 
2 426 985 Area 
declared. 
ha 
461 000 
1 912 000 
10 127 000 
1 288 000 
8 602 000 
13 440 000 
296 000 
4 471 000 
39 000 
373 000 
1 012 000 
4 246 000 
46 267 000 Files 
checked 
2 055 
3 054 
451 
3 509 
7 425 
343 
1 714 
1Q 172 
0 
2 751 
994 
2 206 
34 674 Parcels 
17 S56 
26 160 
10 020 
14 059 
111 136 
7 903 
8 258 
56 398 
0 
9 831 
4 632 
65 614 
331 567 Hectares 
27 156 
93 915 
79 554 
14 681 
262 191 
18 479 
37 179 
73 459 
0 
30 184 
50 612 
249 645 
937 055 
Checks must be carried out on not less than 5% of the files 
lodged (i.e. 121 349 files and 2 313 350 ha). It has been noticed 
that remote sensing has already permitted the checking of 34 674 
files (i.e. 29%) and 937 055 ha (i.e. 41%); the rest has been 
checked by classic controls. 
A sum of approximately ECU 1 million ( out of the ECU 10 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. 
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 1988 to 1992. More 
restricted tests were carried out in Denmark, Ireland and the 
Nether lands. 
In 1993 special care was taken to filter the files in advance, 
making it possible to detect errors and omissions and to prevent 
incomplete files from undergoing photo-interpretation. 
89 
The 1993 results were presented at a meeting attended by 
representatives of all the Member States on 9 November 1993. The 
average percentage of files approved by photo-interprétât ion is 
around 66% with 23% refused and 11% doubtful. By parcel these 
frgures represent 84%, 7% and 9% respectively. This means that 
only 16% 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. In 1993 it fell to ECU 249 per file, i.e. 
ECU 26.1 per parcel or ECU 9.2/ha, including images. The cost of 
buying the images is around ECU 27 per file. The average cost of 
equivalent checks on the ground has been put at ECU 302 per file. 
.So-91 
TITLE IV 
ACCOUNTS CLEARANCE 
7.1. Verification of EAGGF Guarantee Sect Ion expenditure and clearance 
procedure - 1990 
7.1.1. Pursuant to Article 5(2)(b) of Regulation (EEC) No 729/70, the 
Commission, after consulting the EAGGF Committee, cleared the 
accounts for 1990 (Decision 93/659/EC of 25 November 1993). For 
that financial year the expenditure disa I lowed total led ECU 582.6 
mil I ion. 
The clearance of accounts for 1990 covered claimed expenditure of 
ECU 25 660 mi I I ion. 
7.1.2. The 1990 financial year was the fifth one to which the systems 
audit method applied in accordance with the rules set out in the 
EAGGF Guarantee Section audit manual. 
The progressive application of the systems audit method 
nonetheless requires additional checks on selected individual 
operations to ascertain whether Community law has been complied 
with. A considerable workload results, especially because of the 
timetable for the clearance of accounts. 
The results of the checks carried out are shown in the Summary 
Report for 1990, which also contains the main elements to come 
out of the dialogue with the Member States and the financial 
consequences for the Member States. 
7.1.3. 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 to be applied and concern 
cases of failure to observe Community law, the granting of 
illegal aids by Member States and infringements with regard to 
the clearance of accounts. The financial consequences for 1990 
are set out in detail in Annex 23 to this report. 
Two sectors require additional explanations. 
92 
Application of the additional levy on milk 
In its Decision 93/524/EEC of 27 September 1993 on the clearance 
of the 1989 accounts, the Commission amended its earlier Decision 
92/491/EEC of 23 September 1992. The financial corrections for 
Italy and Spain were reduced by LIT 499 016 million and PTA 43 
million respectively. At the same time the two Member States 
qualified for a Community contribution for a repurchase 
programme. This decision was taken subject to the actual 
introduction of the system of milk quotas in those countries. 
In its Decision 93/659/EC of 25 November 1993 on the clearance of 
the 1990 accounts, the Commission again made substantial 
corrections for Italy and Spain (of LIT 526 309 million and 
PTA 29 492 million respectively) for failure to collect the 
additional levy for 1989/90. As in the case of the 1989 
decision, these corrections were made subject to the actual 
introduction of the system of milk quotas. 
In May 1993 the Council allocated provisional additional 
quantities to Italy, Spain and Greece. These concern the 1993/94 
milk year only and had to be reaffirmed in March 1994. In 
March 1994 the Commission presented report COM(94)64 to the 
Council on the application of the system of milk quotas in these 
three Member States. The Council decided on the basis of that 
report and a complementary report on Italy (C0M(94)150, 18.04.94) 
to confirm the additional allocation for Spain and to refwew the 
allocation of Italy for 1994/1995. 
Additional export refund inquiry 
Under the 1989 accounts clearance, a financial correction was 
applied to the expenditure presented by four Member States in 
relation to export refunds, on account of the inadequacy of 
customs controls. 
The additional inquiries were carried out in the four Member 
States concerned during 1993. On the whole these inquiries 
involving exporters did not bring to light irregularities in 
relation to claims. In a few individual cases limited corrections 
were applied during the 1990 clearance. 
93 
As regards export controls on agricultural products qualifying 
for refunds, the EAGGF completed its verification of the 
application of Regulation (EEC) No 386/90 in the 12 Member 
States. The findings were summarized to serve as a basis for the 
additional report to the Council on the abovementioned 
Regulation. In addition, a letter containing all the main 
observations was sent to all Member States in December 1993 
setting a deadline (1 July 1994) for the necessary amendments if 
financial repercussions were to be avoided. 
7.2. 1991 
7.2.1. Expenditure claimed by the Member States in respect of 1991 
totalled ECU 31 850 billion, the breakdown being as fol lows: 
TABLE 16 
EAGGF Guarantee expenditure claimed for* 1991 
TRANSMISSION OF THE FIRST DECLARATIONS 
OF EXPENDITURE 
MEMBER STATE • 1 
DATE 1991 
Deadline under » 
Community law: AMOUNT 
31.3.1992 (National currency) 
Belgium 28.04.1992 FB 62 290 364 916.00 
Denmark 08.04.1992 DKR 10 322 305 779.85 
Germany 08.04.1992 DM 10 847 333 804.03 
Greece 24.06.1992 DRA 476 806 809 800.00 
Spain 21.05.1992 PTA 429 110 191919.00 
France 19.05.1992 FF 45 361326 507.29 
Ireland 11.05.1992 IL£ 1 334 295 548.20 
Italy 07.05.1992 LIT 8 545 831 367 595.00 
Luxembourg 14.02.1992 FLUX 118 859 802.00 
Netherlands / 23.04.1992 HFL 6 250 029 038.54 
Portugal 22.04.1992 ESC 56 624 446 252.00 
United Kingdom 21.04.1992 UK£ 1 681 359 379.41 
The 1991 financial year began on 16 October 1990 and ended on 15 
October 1991. 
The Member States again failed to meet the 31 March 1992 deadline 
for submission of their declarations and sent in adjustments and 
additions much later, thus complicating the clearance work 
considerably. 
7.2.2. A total of 96 
1992 and May 
States. on-the-spot checks were carried out between March 
1993 involving 1 168 working days in the Member 
94 
7.2.3. 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. In addition, bilateral meetings were 
held under the dialogue procedure between the Commission staff 
and the Member States to enable the parties concerned to spell 
out their respective positions. The summary report for 1991 is 
being drawn up. 
7.2.4 Systems audits 
In 1993, in comparing with previous years, the Commission 
performed less systems audits on the compliance with regulations. 
The main reason for this approach was that in line with the 
proposals for the reform of the clearance procedures, the systems 
audits have to be performed more profoundly and targeted on 
specific areas. Given the limited resources, the EAGGF was in a 
position to audit only 9 measures using this revised approach. 
Table 17 
1993: shows the systems audit which have been performed in 
Table 17 
Budget 
Article Measure Member State 
1010/1014 
1210 
1310 
1710 
2111/2114 
2071 Costs public storage 
cereals 
Production aid olive 
oil 
Aid for dried 
fodder 
Premiums tobacco 
Costs public storage 
meat 
The administrât ion 
of milk quotas 
The performance of 
administrât ive 
controls on the spot 
at receivers of aid 
(Regulation 4045/89) 
The performance of 
physical inspections 
on the spot concerning 
exportation of goods 
(Régulât ion 386/90) 
Implementation in the 
Member States of the 
integrated control 
system concerning 
direct aid to farmers 
(Regulation 3508/92) Germany, Greece, 
Spain, France, Italy, 
United Kingdom 
Greece, Portugal 
Denmark, Spain, the 
Netherlands, United 
K i ngdom 
Greece, Spain, Italy 
Denmark, Germany, 
France, Ireland, 
United Kingdom 
Denmark, Germany, the 
Netherlands, United 
K i ngdom 
AI I Member States 
AI I Member States 
AI I Member States 
95 
7.3. 1992 
7.3.1. Expenditure claimed by the Member States totalled 
ECU 31 148 million. The dates on which the 1992 expenditure was 
notified to the EAGGF are shown in the table below. The Member 
States subsequently submitted many additional corrections. 
TABLE 18 
TRANSMISSION OF THE FIRST DECLARATIONS 
OF EXPENDITURE 
MEMBER STATE r 
DATE 1992 
Deadline under 
Community law: AMOUNT 
31.3.1993 (National currency) 
Belgium 05.05.1993 FB 58 024 839 964.00 
Denmark 18.06.1993 DKR 9 214 811 670.16 
Germany 16.04.1993 DM 9 907 069 794.04 
Greece 07.05.1993 DRA 527 865 079 141.00 
Spain 16.06.1993 PTA 462 759 884 527.00 
France 16.04.1993 FF 47 596 444 007.27 
Ireland 06.07.1993 IL£ 1 113 038 293.46 
Italy 13.05.1993 LIT 8 032 958 695 897.00 
Luxembourg 22.04.1993 FLUX 47 802 748.00 
Netherlands 26.04.1993 HFL 5 510 924 566.56 
Portugal 04.05.1993 ESC 74 095 345 582.00 
United Kingdom 15.04.1993 UK£ 1 735 765 270.64 
96 
7.3.2. Reform of the procedure for the clearance accounts 
Following the approval by the Commission on the 5 March 1993, of 
the guidelines proposed by the Belle Group for a reform of the 
clearance of the accounts of EAGGF-Guarantee Section, it is 
decided to have this reform implemented for expenditure in the 
budget year 1992. 
According to this the clearance operation should be split into 
two separate procedures: 
- a financial audit 
- a compIi ance aud i t. 
This proposal aims to ensure that the accounting clearance can be 
effected in a reasonable time scale (more quickly than in the 
past). Once the Council has adopted the modification of the 
clearance procedure, a Commission regulation will define the 
detailed rules regarding nature and scope of both types of audit. 
The reform of the clearance procedures also involves the 
fol lowing aims: 
- the requirement for the Member States to improve their own 
controls over guarantee expenditure, and to make them more 
transparent, so as to make a meaningful financial clearance 
possible within a short period after the year, 
- the obligation for the Commission to evaluate the significance 
of a Member States failure to comply with the rules before 
establishing the financial consequences, and to limit the 
period which those consequences can cover. 
7.3.3. Financial audits in 1993 
The object of the financial audits executed in 1993 was 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 gain an opinion about procedures 
and measures of internal control in the financial departments of 
the paying agencies. The auditors had to control whether amounts 
stated in the annual declaration are based on complete receipts 
and correct payments and whether receipts and payments had been 
properly authorised 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 EC rules and 
regulations governing specific «market» aspects. 
97 
For the 1992 financial year the EAGGF carried out audits at 20 of 
the 44 paying agencies and together these agencies account for 
over two-thirds of the total expense of the EAGGF. The total 
audit costs of thezse audits was ECU 485 000. 
During the audits the auditors described and appraised controls 
over payment systems, and computer systems in particular, as 
adequate descriptions were, in most of the cases, not available. 
As well verifying the accuracy of the declaration, the auditors 
paid attention to the improvement of the paying agencies' 
systems, and recommendations were made concerning: 
- The improvement of internal control procedures and the EDP-
organisation at the paying agencies. 
- The providing of accurate and timely monthly and annual 
declarations. 
- The improvement of the accounting procedures and of the 
division of duties between the market and the financial 
department. 
- The implementation of new book-keeping routines and commercial 
procedures for the private and public intervantion to ensure 
correct recording of the intervention activities. 
- The improvement of controls carried out by the paying agencies 
to ensure that the claims authorised by external bodies are 
bona fide and comply with Community rules. 
7.4. Application of Council Regulation nO 4045/89 
(a) 1993 saw the Commission move towards a more active role as 
part of its increasing effort to combat fraud in the EAGGF. 
During the year missions were carried out to all Member 
States to gain a better understanding of how the Regulation 
is implemented. Repeat visits were carried out either to 
follow up on points observed in the earlier visit, or to 
carry the observation to a deeper level. 
(b) Differences in approach and organisation were found in all 
cases Member States regarding implementation of the 
Regulation. In two Member States the obligation to establish 
a special supervisory body to oversee implementation of the 
Regulation had not yet been comp I ied with, but both Member 
States are taking steps to rectify this situation. 
98 
(c) All Member States complied with theobligation in Article 10 
of the Regulation to provide a detailed report on the 
implementation of the Regulation, with wide variations in 
content and style. 
(d) The programme of scrutinies required by Article 10 of the 
Regulation was also provided by each Member State, and in all 
cases complied broadly with the requirements of the 
Regulation. The scrutinies planned in those programmes began 
to be carrried out on 1 July 1993, and the results of them 
will be the subject of the Member States' annual reports to 
be sent to the Commission by 1 January 1995. 
(e) The Commission undertook, during 1993, to propose a 
modification of the Regulation. The most important change 
proposed concerns the use of risk analysis techniques in the 
selection of undertakings for scrutiny. 
(f) Another ana to which the Commission attaches great importance 
is that of mutual assistance between Member States. In order 
to improve existing arrangements the Commission began a 
special exercise in 1993, in which multinational or 
transnational firms in receipt of payments from the EAGGF 
were selected for coordinated control by all Member States 
concerned. 
99 
7.5 Appeals to the Court of Justice against clearance decisions 
7.5.1 Judgments handed down bv the Court 
Since the Summary Report for 1990 was drawn up, the Court of 
Justice has handed down two new judgments in respect of appeals 
lodged by Member States against clearance decisions for the 1988 
financial year: 
- Judgment of 10 November 1993 (Case C-48/91) concerning the 
co-responsibility levy in the cereals sector; the Court 
annul led the 1988 clearance decision for failing to charge a 
sum of HFL 708 540 to the EAGGF. 
- Judgment of 6 October 1993 (Case C-55/91) concerning the 
additional levy on milk, public storage in the tobacco sector, 
olive oil, aid for processing soya beans and aid for durum 
wheat production in Italy; the Court rejected the Member 
State's appeal. 
In Case C-417/92 (Ireland v Commission) concerning export refunds 
in the beef sector, the Irish Government withdrew its appeal once 
the correction in dispute was reversed and the appeal became 
unnecessary. The Court removed the case from its register. 
7.5.2 Appeals pending at 31 December 1992 
The situation at 1 June concerning appeals pending and the 
amounts involved is given in Tables below. 
Table n° 19 
(I.) APPEALS FILED AGAINST THE 1989 CLEARANCE DECISION AND (II.) DECISION 93/491/EEC 
AMENDING IT (OJ N° L 252, 9.10.1993, p. 27) (situation at 1 June 1994) 
CASE 
NUMBER 
I . 
C-411/92 
C-413/92 
C-415/.92 
I I. 
C-455/93 
C-471/93 MEMBER 
STATE 
France 
Germany 
Italy 
Italy 
U.K. EXPENDITURE CONCERNED 
Cereals - co-responsibility levy and supplementary levy 
not collected - sales contract with buy-back 
clause 
Milk - aid for manufacture of caseins and caseinates 
Milk - additional levy not collected 
Milk - additional levy not collected 
Milk - additional levy not collecte by Italy REFERENCE 
IN SUMMARY 
REPORT 
Document 
VI/303/91-
Final of 
27.07.1992 
4.2.2.7 
4.3.4.1 
4.3.13.2 
./. 
./. AMOUNT IN QUESTION 
(in nat iona I 
currency) 
1989 
8.623.507 
432.000 
(see 455/92) 
722.577.528.000 
(see 455/93) o o 
Table n° 20a 
APPEALS fILED AGAINST THE 1990 CLEARANCE DECISION (situation at 1 June 1994) 
CASE 
NUMBER 
C-27/94 
C-28/94 
C-37/94 
C-41/94 
C-47/94 MEMBER 
STATE 
Netherlands 
Nether lands 
France 
Germany 
U.K. EXPENDITURE CONCERNED 
Export refunds - inadequate controls 
Milk - intervention buying-ln of butter (NIZO) 
CereaIs - Co-responsab11ity 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 - non application of 
quotas Italy and Spain REFERENCE 
IN SUMMARY 
REPORT 
Document 
V1/119/93-
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 nat iona I 
currency) 
1990 
3.317.334,26 
82.656.019 
9.171.526,98 
7.518.141 
(see 52/94 
and 53/94) 
Table n° 20b 
APPEALS FILED AGAINST THE 1990 CLEARANCE DECISION (situation at 1 June 1994) 
CASE 
NUMBER 
C-49/94 
C-50/94 
C-52/94 
C-53/94 MEMBER 
STATE 
I reland 
Greece 
Italy 
Spa In EXPENDITURE CONCERNED 
Beef - export refunds/payment of advance 
Export refunds - animal feed Ingstuffs - national 
aide scheme for cereals market 
Oilseeds - aid for olive oil production - inadequate 
controls 
Tobacco - premiums Improperly paid refunds improperly 
pa id 
Milk - non-application by Italy - compensation paid 
for temporary withdrawal of Individual reference 
reference quantities - additional levy not collected 
Milk - additional levy scheme 
(milk quotas) - non-application by Spain REFERENCE 
IN SUMMARY 
REPORT 
Document 
V I /119/93-
Final of 
01.10.1993 
4.1 .7.4. 
4.2.3.1. 
4.7,1.1.1. 
4.9.2.1.1 . 
4.9.2.1.1. 
4.3.5.1. 
4.3.6.6. 
4.3.6.4. AMOUNT IN QUESTION 
(In natlona I 
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 o 
rO 
103 
TITLE V 
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 Community food aid to 
developing countries came to an end. 
Nonetheless, the Commission voiced some reservations concerning specific 
aid operations, 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 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 
R. 76/748 
Niger 
R. 2277/85 
Egypt Year 
1982 
1982 
1982 
1982 
1984 
1987 
1987 
1985 
1984 
1983 
1976 
1987 Amount 
BFR 6.374.970,— 
BFR 7.685.613,--
BFR 14.080.665,— 
BFR 1.667.050,— 
BFR 2.085.421,— 
) ) 
)BFR 50.781.099,— 
) 
) 
BFR 21.345.319,— 
BFR 2.155.469,— 
FF 447.866,88 
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. 
(1) OJ L 121, 6. 5.1992, p. 29 
ANNEXES 
104 
INDEX OF ANNEXES Pages 
1. Summary of implementation for 1993 105 
2. Expenditure charged against the 1993 budget 106 
3. EAGGF Guarantee expend i ture by sector 146 
4. Breakdown of expenditure by sector and economic category - 1993 149 
5. Breakdown of expenditure by sector and economic category 
(1989-1993) 150 
6. EAGGF Guarantee expenditure: breakdown by sector and percentage 
(1989)1993) 151 
7. Breakdown of expenditure by economic category 152 
8. Breakdown of intervention expenditure in the form of price 
compensât i ng a i ds 153 
9. Breakdown of intervention expenditure in the form of storage 
costs 154 
9.1 - 9.6 Trend in quantities in intervention stocks 155 
10. Quantity and value of products in public storage 161 
11. Overall cost of the Guarantee Section as a percentage of gross 
domest i c product (GDP) 162 
12. Revenue from the co-responsibility levy on milk and allocation 
of proceeds among var ious schemes 163 
13. Equalization of storage costs for sugar - Community sugar 164 
14. Revenue from levies in the sugar sector - 1993 165 
15. Self-financing arrangements in the sugar sector 1986/87 to 
1990/91 market i ng year 166 
16. Self-financing arrangements in the sugar sector 1991/92 to 
1992/93 marketing year 167 
17a and b. Advance payments to Member States for 1993 168-169 
18. MCAs appl ied to trade - 1993 170 
19. Exchange rates 1993 171 
20. Amounts withheld from production and consumption aid in the 
olive oil, fibre flax and grape juice sectors and their 
uti I izat ion 172 
21. Irregularities reported and recovery situation (1993) 174 
22. Irregularities reported and recovery situation (until 1993) .... 176 
23. Financial results of clearance of the 1990 accounts 177 
105 
ANNEX 1 
SUMMARY OF IMPLEMENTATION FOR 1993 
1993 appropriations: 
ECU 
APPROPRIATIONS IMPLEMENTATION 
1. Original appropriation*. Title Bl 33.943.000.000,00 1. Commitments 
(not counting 1 000 000 In - for expenditure incurred by M.S. 34.496.278.007,75 
monetary reserve) - for direct payments 94.154.189.87 
2. Orlg. appropriations. Chapter BO-40 109.000.000.00 Total commitments 34.590.432.197.32 
3. Amending budgets 1.300.000.000.00 2. Payments (attributed) 
4. Transfers of appropriations ••- 8.900.000.00 — for expenditure incurred by M.S. 34.181.197.720,45 
Total EAGGF Guarantee appropriations 35.343.100.000,00 - for direct payments 55.385.343.87 
Total attributed 34.238.583.084,12 
3. Approps to be carried over automatically 50.759 
- for expenditure incurred by M.S. 315.080.287.30 
- for direct payments 38.788.845.90 
Total automatic carryovers 353.849.133.20 
4. Appropriations to be carried over 
non-automatical I y 510.000.000,00 
5. Lapsed appropriations 242.667.802,68 
Non-automatic carryovers from 1992: 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations (ltemB-1890) 175.500.000.00 1. Commitment 
- for expenditure incurred by M.S. 155.446.991,27 
- for direct payments 2.287.236,47 
Total commitments 157.734.227,74 
2. Payments (attributed) 
- for expenditure incurred by M.S. 155.446.991.27 
- for direct payments 2.178.866.64 
Total attributed 157.625.857.91 
3. Lapsed appropriations 17.874.142,09 
Appropriations carried over automatically from 1992: 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations 50.759.385.13 1. Payments (attributed) 
(Appropriations commited in 1992 but not allocated) - for expenditure incurred by M.S. 0,00 
- for direct payments 29.110.747.53 
Total attributed 29.110.747,53 
2. Approps to be carried over"automatically 
- for expenditure incurred by M.S. 0,00 
- for direct payments 21.648.637,60 
Total automatic carryovers 21.648.637,60 
ANNEX 2 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-lOOO REFUNDS ON COMMON WHEAT GRAIN AND FLOUR 92,044 60,465 110,607 2,754 12,955 738,181 69,871 93,569 0,330 167,768 1.348,545 
B01-1001 REFUNDS ON BARLEY GRAIN AND MALT 92,026 17,929 82,755 . 24,117 265,832 6,442 0,175 18,349 0,018 84,949 592,591 
B01-1002 REFUNDS ON DURUM WHEAT AND ON DURUM 0,018 0,006. 4,344 109,913 41,576 248,217 0,000 0,009 0,000 404,083 
WHEAT FLOUR, GROATS AND MEAL 
B01-1003 REFUNDS ON OTHER CEREALS 17,427 27,492 109,874 9,045 1,709 94,016 0,554 101,127 0,001 72,369 0,417 9,575 443,607 
B01-100 REFUNDS ON CEREALS 201,497 105,905 303,242 16,144 148,694 1.139,605 6,996 419,389 0,001 184,287 0,774 262,293 2.788,826 
B01-1010 CARRYOVER PAYMENTS ' -0,210 —~ — — -0,210 
B01-1011 TECHNICAL COSTS OF PUBLIC STORAGE 4,946 25,183 258,229 15,758 30,435 237,789 3,502 47,982 0,039 2,787 19,710 646,361 
B01-1012 FINANCIAL COSTS OF PUBLIC STORAGE 1,643 8,662 ?9,484 10,375 8,941 58,210 1,074 18,480 0,016 0,349 7,240 194,474 O 
B01-1013 OTHER PUBLIC INTERVENTION STORAGE COSTS -2,189 -0,355 -115,921 -35,342 -78,125 -176,745 -1,487 -110,700 -0,426 0,000 -20,788 -4,168 -546,245 
B01-1014 DEPRECIATION OF STOCKS 32,371 129,812 786,359 43,813 21,715 1.151,403 25,936 66,238 0,294 0,037 170,008 2.427,987 
B01-1019 OTHER INTERVENTION STORAGE 1,396 1,396 
B01-101 INTERVENTION STORAGE OF CEREALS 36,771 163,301 1.008,152 36,001 -17,034 1.270,657 29,026 21,790 -0,076 0,000 -17,616 192,790 2.723,763 
B01-1020 PRODUCTION AID FOR DURUM WHEAT* —— 82,295 96,750 0,050 246,580 0,237 425,913 
B01-1021 PRODUCTION REFUNDS FOR POTATO STARCH 0,890 15,692 11,276 0,000 1,392 6,973 1,378 51,561 6,986 96,149 
B01-1022 OTHER PRODUCTION REFUNDS 12,708 7,970 81,498 1,180 20,858 99,948 1,412 31,687 30,030 1,936 30,250 319,479 
BOl-1023 PREMIUM FOR INCOPORATION OF CEREALS —— 
IN FEED 
BOl-1029 OTHER INTERVENTION -^— 56,540 56,540 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
BOl-102 INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS 13,598 23,663 92,775 83,475 119,000 106,972 1,4*2 279,645 81,591 58,713 37,236 TOTALS ! 
898,080 
B01-1030 (^RESPONSIBILITY 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 -0,182 -0,061 -1,542 -0,605 -2,395 0,124 0,006 0,219 0,000 0,125 0,320 -1,690 
2,541 3,900 21,465 
-0,007 -0,006 -0,202 
-0,001 
0,317 0,077 49,917 0,004 26,681 1,446 
-0,122 0,001 -0,024 0,165 1,486 
-0,004 
0,035 
1,519 39,227 0,684 0,002 2,402 
-0,674 
0,023 
4,534 -5,680 
60,086 
-1,039 
0,061 
96,276 
B01-103 CORESPONSIBILITY LEVY AND AID TO SMALL 
PRODUCERS 2,669 3,910 69,637 -0,605 -0,872 65,910 2,138 0,230 0,167 1,607 0,320 4,595 149,705 
JO 
B01-1040 REFUNDS ON RICE 
B01-104 REFUNDS ON RICE 
B01-1050 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1051 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1052 OTHER PUBLIC INTERVENTION STORAGE 
COSTS 
BOl-1053 DEPRECIATION OF STOCKS 
1501-1059 OTHER STORAGE MEASURES 
B01-105 INTERVENTION FOR STORAGE OF RICE 
1)01-1060 REFUNDS ON RICE USED FOR THE PRODUCTION 0,031 
OF SI ARCH AND IN THE BREWING INDUSTRY 0,019 0,470 0,051 1,450 0,712 
0,019 0,470 0,051 1,450 0,712 
0,051 0,036 
0,015 0,011 
-0,707 -0,512 
-0,641 -0,465 54,042 
54,042 
0,227 
0,081 
-2,178 
0,002 
-1,867 0,321 2,190 0,054 
0,321 2,190 0,054 
0,000 59,308 
59,308 
0,314 
0,107 
-3,397 
0,002 
-2,973 
0,031 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-1061 SUBSIDIES FOR SUPPLY OF RICE TO THE 
FRENCH OVERSEAS DEPARTMENT OF REUNION* 
001-1062 PRODUCTION AID FOR' INDICA RICE* 
B01-1069 OTHER INTERVENTION 0,790 6,926 0,516 4,004 0,824 
0,035 13,061 
0,035 
B01-106 INTERVENTION FOR RICE OTHER THAN 
STORAGE 0,031 0,790 6,926 0,516 4,004 0,000 0,859 13,127 
B01-10 CEREALS AND RICE 254,566 296,797 1.474,275 135,856 257,524 2.583,907 39,572 777,234 0,091 267,806 45,241 496,968 6.629,837 
O OO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-110 REFUNDS ON SUGAR AND ISOGLUCOSE 
BOl-lllO REIMBURSEMENT OF STORAGE COSTS* 
BOl-1111 PUBLIC STORAGE 
BOl-1112 REFUNDS ON SUGAR USED IN THE CHEMICAL 
INDUSTRY 
1301-1113 MEASURES TO AID THE DISPOSAL OF RAW 
SUGAR 
B01-1114 IMPORT SUBSIDIES 
B01-1115 DEPRECIATION OF STOCKS 
B01-1119 OTHER INTERVENTION 378,656 65,416 327,278 0,402 59,461 422,072 1,093 99,801 
36,655 15,670 123,984 .10,075 20,847 153,614, 6,888 47,220 59,724 0,177 117,288 
38,962 1,822 45,930 1.531,369 
501,667 
0,008 
71,985 
16,938 0,008 
1,184 3,291 19,434 0,269 8,064 11,307 1,009 2,861 
15,928 
27,881 5,402 12,116 0,255 12,195 
0,539 0,471 
5,134 28,223 66,640 !o i<0 
B01-111 INTERVENTION FOR SUGAR 37,840 18,961 143,418 10,352 56,792 186,250 7,897 50,080 51,079 7,751 86,818 657,238 
B01-11 SUGAR 416,496 84,377 470,696 10,754 116,253 608,322 8,989 149,881 110,803 7,928 204,107 2.188,607 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
U01-1200 REFUNDS ON OLIVE OIL 0,021 0,003 0,032 6,808 14,855 0,295 43,034 0,060 3,644 0,005 68,758 
1)01-120 REFUNDS ON OLIVE OIL 0,021 0,003 0,032 . 6,808 14,855 0,295 43,034 0,060 3,644 0,005 68,758 
B01-1210 PRODUCTION AID 
«01-1211 SCHEMES RELATED TO PRODUCTION 381,737 413,062 4,923 
2,290 10,491 0,034 551,375 
4,581 16,840 
0,766 0,051 1.367,936 
18,212 
1301-121 PRODUCTION AID AND SCHEMES RELATED TO 
PRODUCTION OF OLIVE OIL 384,027 423,553 4,957 555,956 17,605 0,051 1.386,149 
BOl-1220 CONSUMPTION AID 0,495 
[301-1221 SCHEMES RELATED TO CONSUMPTION 
(RESERVED FOR EAGGF) 0,266 96,919 284,847 15,678 348,386 23,660 3,299 
10,740 773,550 
10,740 
BOl-122 CONSUMPTION AID AND SCHEMES RELATED TO 0,495 
CONSUMPTION OF OJ.IVE OIL 0,266 96,919 284,847 15,678 
0,292 8,571 
0,453 7,451 
-12,340 348,386 
3,178 
0,128 
-0,255 
76,990 
0,965 23,660 3,299 10,740 
0,076 
0,037 
-0,580 784,289 
12,118 
8,069 
-13,176 
153,119 
17,165 B01-1230 TECHNICAL COSTS OF PUBLIC STORAGE 
1301-1231 FINANCIAL COSTS OF PUBLIC STORAGE 
BOl-1232 OTHER PUBLIC STORAGE COSTS 
B01-1233 DEPRECIATION OF STOCKS 
BOl-1239 OTHER STORAGE MEASURES 6,524 69,308 
0,013 15,972 0,297 
0,214 
BOl-123 STORAGE MEASURES FOR OLIVE OIL 7,282 88,963 81,006 0,044 177,294 
1301-124 OTHER INTERVENTION FOR OLIVE OIL* 0,001 0,077 0,252 7,101 1,527 40,062 2,621 51,640 
1301-125 REFUNDS ON OIL SEEDS 0,016 0,001 0,017 
2.866,188 1)01-1260 DIRECT PAYMENT TO PRODUCERS 2,759 88,173 636,942 5,084 775,045 894,376 1,945 202,183 0,983 1,873 41,156 215,668 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-1261 PRODUCTION AID 0,475 0,021 1,341 -0,034 6,293 5,274 0,828 0,044 -0,387 -1,396 12,458 
BOl-126 SUPPORT FOR OIL SEED PRODUCTION 3,234 88,194 638,284 5,050 781,338 899,650 1,945 203,011 0,983 1,917 40,769 214,272 2.878,646 
B01-1270 PRODUCTION AID FOR FLAX SEED 
B01-1279 OTHER AIDS* 4,851 0,284 33,788 27,118 4,015 0,366 4,310 
1,497 108,532 183,265 
1,497 
BOl-127 PRODUCTION AID FOR OIL SEEDS 4,851 0,284 33,788 28,615 4,015 0,366 4,310 108,532 184,763 
B01-1280 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1281 FINANCIAL COSTS OF-PUBLIC STORAGE 
B01-1282 OTHER PUBLIC STORAGE COSTS 
B01-1283 DEPRECIATION OF STOCKS 
B01-128 STORAGE MEASURES FOR OIL SEEDS 
B01-129 OTHER MEASURES FOR OIL SEEDS 
B01-12 OILS AND FATS 0,000 
0,000 
0,010 
0,010 0,000 
0,000 
o.oio r 
0,010 
8,603 88,559 672,386 500,338 1.600,666 950,722 5,960 1.271,821 0,983 6,288 88,342 326,108 10,791 5.531,566 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-130 PRODUCTION AID FOR PEAS AND FIELD BEANS* 49,361 23,285 55,793 0,935 6,066 278,378 3,965 3,995 0,144 76,314 0,001 60,435 558,672 
1301-131 PRODUCTION AID FOR DRIED FODDER* 1,105 34,721 41,845 . 3,493 132,511 195,689 0,594 71,783 30,422 0,541 10,962 523,666 
B01-132 PRODUCTION AID FOR LUPINS 0,103 1,359 1,462 
B01-139 OTHER INTERVENTION 
B01-13 PROTEIN PLANTS 50,466 58,007 97,741 4,428 138,578 475,426 4,558 75,778 0,144 106,736 0,542 71,397 1.083,800 
ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 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 
BOl-1401 SPECIFIC MEASURES (RESERVED FOR EAGGF) 
BOl-1402 PRODUCTION AID FOR HEMP 
B01-14O9 OTHER INTERVENTION 2,722 0,180 0,354 18,521 0,005 
3,840 1,355 0,002 0,047 
0,001 2,479 23,186 
2,479 
3,842 
B01-140 FIBRE FLAX AND HEMP 2,722 0,180 0,354 22,362 0,005 1,357 0,002 0,047 2,479 29,507 
B01-141 COTTON 647,274 183,566 830,-840 
B01-142 SILKWORMS 0,186 0,008 0,019 0,212 
B01-149 OTHER 
^ 
B01-14 TEXTILE PLANTS AND SILKWORMS 2,722 0,180 0,354 647,459 183,566 22,369 0,005 0,019 1,357 0,002 0,047 2,479 860,559 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
UO1-15O0 EXPORT REFUNDS 
1301-1501 COMPENSATION FOR WITHDRAWALS AND BUYING 
IN AND FOR FREE DISTRIBUTION OPERATIONS 
(301-1502 COMPENSATION TO PROMOTE COMMUNITY CITRUS 
FRUITS* 
B01-1503 COMPENSATION TO ENCOURAGE PROCESSING OF 
CITRUS FRUITS 
BOl-1504 CITRUS REGISTER 
B01-1505 IMPROVEMENT OF PRODUCTION 
1)01-1506 PROMOTION MEASURES 
B01-15O7 NUTS 
B01-1508 BANANAS 
BOl-1509 OTHER INTERVENTION 
B01-150 FRESH FRUIT AND VEGETABLES 
B01-1510 EXPORT REFUNDS 
1301-1511 PRODUCTION AID FOR PROCESSED TOMATO -
PRODUCTS 
1301-1512 PRODUCTION AID FOR FRUIT-BASED PRODUCTS 
B01-1513 PRODUCTION AID AND INTERVENTION FOR 
PROCESSED DRIED-GRAPE PRODUCTS 
1301-1514 PRODUCTION AID FOR TINNED PINEAPPLE 
1301-1515 PRODUCTION AID FOR DRIED VEGETABLES 1,121 0,286 3,077 53,271 42,683 8,999 
14,733 
4,405 
0,000 1,211 
25,853 46,782 0,041 
0,350 
0,172 1,323 0,681 
78,871 1,683 
4,110 
1,162 10,504 3,233 
53,373 46,978 10,801 
35,023 18,117 52,303 
87,487 2,779 
8,040 
7,575 0,648 32,483 14,437 
8,338 172,467 91,925 144,543 0,142 142,738 
1,292 
105,976 
0,055 0,231 16,529 0,624 3,701 3,691 0,132 3,371 
20,315 0,517 29,277 263,930 268,868 163,747 0,274 285,860 
0,510 3,179 0,963 7,298 2,621 1,575 0,006 11,637 
184,277 
27,113 
0,018 0,083 0,124 
0,902 
0,053 
0,052 0,063 
15,421 2,593 4,090 
0,094 0,013 
0,856 2,222 1,604 
0,639 
1,412 0,032 1,812 
29,080 
0,049 0,854 156,420 
596,990 
2,503 
178,759 
0,474 
33,016 
6,664 
81,193 H> 
4,110 
15,801 
30,797 5,936 5,770 0,639 1.075,930 
31,044 
324,510 
133,460 
90,319 
8,040 
8,293 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 10. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-1516 AIDS FOR PROCESSED RASPBERRIES 
B01-1519 OTHER INTERVENTION" 0,634 0,634 
B01-151 PROCESSED FRUIT AND VEGETABLES 0,510 3,179 0,963 183,181 78,070 73,367 0,006 223,045 1,461 30,071 2,447 596,300 
B01-152 OTHER INTERVENTION 
B01-15 FRUIT AND VEGETABLES 20,825 3,695 30,239 447,111 346,938 237,115 0,281 508,905 32,258 36,006 8,216 0,639 1.672,229 
cn 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 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 0,011 
SECTOR 
B01-1610 INTERVENTION STORAGE OF WINE AND GRAPE 
MUST(R. 822/87) 
B01-1611 DISTILLATION OF WINE (REG. 822/87) 
B01-1612 COMPULSORY DISTILLATION OF THE BY­
PRODUCTS OF WINE-MAKING (ART.35 822/87) 
B01-161 INTERVENTION FOR PRODUCTS OF THE 
VINE-GROWING SECTOR 0,205 0,147 68,518 7,196 
0,270 . 3,676 18,141 16,005 
8,018 4,820 160,367 67,001 
0,010 17,733 30,521 
8,287 8,506 196,240 113,527 
0,047 6,479 0,793 7,916 
18,720 
204,871 
21,906 
245,496 
4,426 
1,143 
1,517 
64,915 1,419 14,801 0,000 
0,656 
19,250 
6,524 
26,431 100,213 
57,468 
464,327 
76,693 
598,488 
11J46 
2,514 
8,612 
210,273 B01-1620 TECHNICAL COSTS 
1301-1621 FINANCIAL COSTS 
B01-1622 OTHER COSTS 
B01-1623 DEPRECIATION OF STOCKS 0,015 
0,000 
2,196 1,254 0,103 
3,462 3,632 
71,841 66,015 5,306 tOî 
B01-162 TAKING OVER OF ALCOHOL FROM COMPULSORY 
DISTILLATION(ARTS.37 AND 40 OF R.822/87) 2,259 83,036 70,544 72,000 5,306 233,145 
B01-163 AID FOR THE USE OF MUST 0,991 3,099 5,746 51,895 104,742 0.560 0,673 167,707 
B01-164 PERMANENT ABANDONMENT PREMIUMS IN 
RESPECT OF AREAS UNDER VINES 0,855 48,186 148,984 81,187 
2,583 1,054 1,735 114,266 
0,671 10,287 403,766 
6,263 B01-165 OTHER INTERVENTION 0,008 0,213 
B01-16 PRODUCTS OF THE VINE-GROWING SECTOR 0,019 15,180 59,938 503,579 326,085 545,092 1,632 57,385 0,673 1.509,583 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 12. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-170 REFUNDS ON TOBACCO 0,464 
9,532 1,110 13,780 1,543 0,479 18,582 0,282 
14,113 36,241 
B01-171 PREMIUMS FOR TOBACCO 42,822 .521,023 108,092 68,468 354,716 1.118,766 
1301-1720 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1721 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1722 OTHER PUBLIC STORAGE COSTS 
B01-1723 DEPRECIATION OF STOCKS 2,500 
0,000 1,201 
-0,026 -38,195 
19,909 0,578 
0,050 
-5,794 
2,099 3,079 
1,251 
-44,015 
22,007 
BOl-172 INTERVENTION STORAGE OF TOBACCO -0,026 -14,585 -3,067 -17,678 
B01-173 OTHER INTERVENTION FOR TOBACCO 27,807 27,807 U 
H 
B01-17 TOBACCO 9,995 43,907 548,024 109,635 68,947 370,232 14,395 1.165,136 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 13. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
801-180 SEEDS 2,004 15,768 7,875 1,798 3,594 13,517 0,075 7,386 0,121 12,794 0,166 5,301 70,400 
24,449 
24,449 B01-1810 HOPS 0,300 18,810 0,895 0,250 0,004 0,182 4,007 
B01-181 LOPS 0,300 18,810 0,895 0,250 0,004 0,182 4,007 
B01-182 ETHYL ALCOHOL OF AGRICULTURAL ORIGIN 
B01-1830 POSEIDOM PROGRAMME 
B01-1831 POSEIMA PROGRAMME 
B01-1832 POSEICAN PROGRAMME 
B01-1833 ISLANDS OF THE AEGEAN SEA 30,120 37,194 
27,853 37,194 
27,853 
30,120 
B01-183 POSEIDOM - PLANT PRODUCTS 30,120 37,194 27,853 95,167 
B01-184 TABLE OLIVES 
801-189 OTHER 
B01-189 RN OTHER 
B01-189 TOT OTHER 6,360 6,762 46,490 4,783 2,997 60,440 13,352 11,920 
6,360 6,762 46,490 4,783 2,997 60,440 13,352 11,920 0,697 
0,697 1,646 2,287 
1,646 2,287 157,734 
157,734 
B01-18 OTHER SECTORS OR PLANT PRODUCTS 
B01-18 RN OTHER SECTORS OR PLANT PRODUCTS 
B01-18 TOT OTHER SECTORS OR PLANT PRODUCTS 2,305 15,768 26,685 
6,360 6,762 46,490 
8,664 22,530 73,175 1,798 34,609 50,962 0,079 7,386 
4,783 2,997 60,440 13,352 11,920 
6,581 37,606 111,402 13,431 19,306 0,121 12,794 28,201 9,308 
0,697 1,646 
0,121 13,491 28,201 10,954 2,287 
2,287 190,016 
157,734 
347,750 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 14. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY TOTALS 
BOl-1 PLANT PRODUCTS 
BOl-1 RN PLANT PRODUCTS 
BOl-1 TOT PLANT PRODUCTS 765,997 547,382 2.831,464 2.355,707 3.291,348 5.323,854 59,445 3.706,347 1,340 539,675 278,042 1.116,825 13,908 20.831,333 
6,360 6,762 46,490 4,783 2,997 60,440 13,352 11,920 0,697 1,646 2,287 157,734 
772,357 554,145 2.877,954 2.360,490 3.294,344 5.384,295 72,796 3.718,267 1,340 540,372 278,042 1.118,471 16,196 20.989,067 
CO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGA-INST THE 1993 BUDGET (ECU MILLION) 15. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-2000 REFUNDS ON BUTTER AND BUTTEROIL 
BO1-2001 REFUNDS ON SKIMMED-MILK POWDER 
BOl-2002 REFUNDS ON CHEESE 
BOl-2003 REFUNDS ON OTHER MILK PRODUCTS 13,825 29,014 42,407 0,083 0,808 74,198 13,343 2,341 0,025 242,870 0,052 11,116 
34,737 5,930 39,537 • 2,725 7,407 45,549 0,000 46,598 10,379 
5,440 173,473 78,574 3,747 6,314 82,553 8,169 55,982 0,123 166,499 2,324 39,943 
102,633 125,739 74,626 0,069 8,945 187,910 46,472 0,563 0,477 417,642 0,901 75,414 430,082 
192,863 
623,141 
1.041,389 
B01-200 REFUNDS ON MILK AND MILK PRODUCTS 156,636 334,156 235,144 3,898 18,791 352,068 113,533 58,886 0,626 873,610 3,277 136,852 2.287,475 
B01-2010 PRIVATE STORAGE 
B01-2011 TECHNICAL COSTS OF PUBLIC STORAGE 
BOl-2012 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2013 OTHER PUBLIC STORAGE COSTS 
B01-2014 DEPRECIATION OF STOCK 
B01-201 INTERVENTION STORAGE OF SKIMMED-MILK 
POWDER 0,024 
0,061 
-1,754 
0,001 
-1,669 0,412 
0,917 
-9,171 
4,560 
-3,281 0,002 
B01-2020 AID FOR SKIMMED-MILK FOR USE AS FEED FOR 
CALVES* 
BOl-2021 AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR CALVES* 
BOl-2022 AID FOR SKIMMED-MILK POWDER FOR USE AS 
FEED FOR ANIMALS OTHER THAN CALVES 
B01-2023 AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR ANIMALS OTHER THAN CALVES 
B01-2024 AID FOR SKIMMED MILK PROCESSED INTO 
CASEIN* 
1301-2025 AID FOR POWDERED MILK WITH 10* FAT FOR 
USE AS FEED FOR CALVES 15,735 0,995 115,823 
5,832 0,773 8,773 
0,037 
39,464 43,279 0,028 0,003 0,824 
0,066 0,010 1,948 
-1,429 -11,695 -32,278 
0,046 3,994 
-1,335 -11,635 -25,510 
0,360 206,257 8,473 1,146 
2,337 0,845 5,382 -0,025 0,011 
0,014 
-1,223 -0,905 0,109 
0,017 
-1,534 
2,337 
-0,025 -1,198 -0,905 0,929 
137,447 
0,492 9,129 
0,900 
82,904 97,232 
0,011 73,231 0,101 
0,000 0,002 
1,412 
3,032 CO 
-60,014 
10,938 
-44,630 
495,365 
25,335 
0,037 
336,211 
0,011 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 16. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-2029 OTHER AID 
BOl-202 AID FOR SKIMMED MILK 21,568 41,231 167,912 0,360 291,498 106,561 6,528 211,170 10,130 856,958 
BOl-2030 PRIVATE STORAGE 
B01-2031 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2032 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2033 OTHER STORAGE COSTS 
BOl-2034 DEPRECIATION OF STOCKS 8,513 1,134 7,593 
0,256 0,156 3,486 
0,241 0,139 3,541 
-1,173 -0,885 -1,580 
0,316 0,033 22,623 11,179 3,003 0,115 
3,503 0,485 5,472 0,729 
3,452 0,443 5,016 0,689 
-8,618 -1,485 -5,199 -2,511 
22,637 0,423 31,698 3,277 25,049 1,404 
1,994 0,219 0,313 
1,578 0,171 1,048 
-2,522 -3,116 -1,833 
6,354 2,450 9,790 57,990 
16,614 
16,319 
-28,922 
99,601 
& 
B01-203 INTERVENTION STORAGE OF BUTTER AND 
CREAM 8,153 0,578 35,663 20,975 11,046 39,990 2,300 32,452 -0,276 10,722 161,603 
B01-2040 CONSUMPTION AID FOR BUTTER AND FOR THOSE 
RECEIVING SOCIAL ASSISTANCE* 
B01-2049 OTHER MEASURES 12,903 
123,580 14,116 128,907 
123,580 14,116 128,907 0,659 12,193 210,655 9,503 21,765 0,235 79,379 
0,659 12,193 210,655 22,406 21,765 0,235 79,379 0,821 70,186 
0,821 70,186 12,903 
671,999 
684,902 B01-204 OTHER MEASURES RELATING TO BUTTERFAT 
B01-2050 STORAGE OF CHEESE 
B01-2059 OTHER INTERVENTION -0,009 0,661 4,563 0,184 171,453 
-0,009 176,861 
-0,018 
BO1-205 INTERVENTION FOR OTHER MILK PRODUCTS -0,009 0,661 4,563 0,184 171,453 -0,009 176,843 
B01-2060 FINANC.CONTRIBUT.BY THE GUARANT.SECTION 
TO NON-MARKETING AND CONVERSION PREMIUMS 
B01-2061 SCHOOL MILK 0,001 0,004 -0,006 -0,014 -0,002 
8,030 5,072 52,607 0,020 21,747 64,554 2,829 7,705 0,159 4,945 3,045 49,901 -0,019 
220,615 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 17. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-2062 MARKET DEVELOPMENT MEASURES 
BOl-2063 IMPROVEMENT OF MILK QUALITY 
BO1-2064 OTHER MEASURES UNDER THE PROGRAMME TO 
EXPAND THE MARKET FOR MILK PRODUCTS 
B01-2065 PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION OF MILK PRODUCTION 6,413 8,199 29,122 2,478 6,434 26,852 4,624 14,202 0,613 9,653 2,682 25,827 
1,687 10,225 3,850 1,988 8,273 13,382 9,270 0,191 
8,871 29,548 69,586 6,132 8,779 
0,184 
17,019 137,427 16,854 26,739 0,930 64,296 6,655 32,477 
B01-2066 PREMIUM FOR DEFINITIVE CESSATION OF 
MILK PRODUCTION 
BOl-2067 COMPENSATION FOR TEMPORARY SUSPENSION OF 
QUOTAS 
B01-2068 PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION IN MILK PRODUCTION 
B01-2069 OTHER MEASURES 7,724 9,644 52,416 0,066 16,509 52,909 9,737 
0,000 -0,002 15,023 0,039 -1,251 0,492 0,564 31,515 
-0,007 22,547 
0,003 
22,116 137,099 
63,777 
0,184 
410,402 
203,631 
14,298 
22,116 13 
B01-206 OTHER MEASURES IN THE MILK AND MILK 
PRODUCTS SECTOR 32,724 52,460 228,983 6,413 63,736 288,758 47,904 57,916 2,457 110,403 40,815 139,532 1.072,103 
B01-2070 LINEAR LEVY -5,740 -12,749 -27,807 
* 
BOl-2071 SUPER LEVY(CO-RESPONSIBILITY - R.856/84) -11,151 0,577 -19,244 -3,942 -47,618 -5,255 -21,954 -29,967 
-46,259 -9,067 -0,028 -0,668 -27,257 -29,832 
-1,087 -184,865 
-114,184 
B01-207 FINANCIAL CONTRIBUTION BY MILK 
PRODUCERS -16,891 -12,172 -47,051 -3,942 -93,877 -14,322 -21,982 -0,668 -57,224 -30,919 -299,049 
BOl-208 MEASURES TO ASSIST SMALL PRODUCERS 0,000 0,000 
B01-2090 INDEMNITIES FOR NON-RECEIPT OF MILK 
QUOTAS 
B01-2099 OTHER MEASURES 2,048 3,418 111,278 24,615 43,633 0,609 30,553 58,926 
1,107 1,678 10,460 0,236 1,959 8,855 1,971 3,471 0,101 4,134 0,680 5,349 
3,155 5,096 121,739 0,236 1,959 33,470 45,604 3,471 0,710 34,687 0,680 64,275 275,080 
40,000 
315,080 B01-209 OTHER MEASURES IN THE MILK SECTOR 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 18. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-20 MILK AND MILK PRODUCTS 327,247 435,464 868,015 11,868 112,737 1.086,545 336,350 300,337 3,336 1.283,279 44,412 401,697 5.211,285 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 19. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
801-2100 REFUNDS ON BEEF/VEAL 66,419 26,208 469,803 0,424 21,629 296,158 326,144 230,463 0,005 200,425 73,544 1.711,223 
B01-210 REFUNDS ON BEEF/VEAL 66,419 26,208 469,803 • 0,424 21,629 296,158 326,144 230,463 0,005 200,425 73,544 1.711,223 
B01-2110 PRIVATE STORAGE 
* 
B01-2111 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2112 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-2113 OTHER PUBLIC STORAGE COSTS 
BOl-2114 DEPRECIATION OF STOCKS -0,023 
0,759 14,225 55,965 
0,238 4,945 18,191 -0,006 -0,060 -0,001 
3,604 57,151 80,634 18,537 
1,162 19,816 32,915 5,618 
-0,752 -1,239 56,026 -7,737 -10,911 -21,279 -43,966 -26,543 
2,778 73,048 215,379 2,027 215,216 423,300 23,055 0,466 
0,133 -0,003 
41,464 
20,486 
-0,756 -3,900 -58,142 
0,773 170,466 -0,093 
272,805 
103,502 
-119/198 
1.126,040 
B01-211 INTERVENTION STORAGE OF BEEF 3,022 90,978 345,538 -7,737 -4,124 270,845 492,882 20,666 0,616 -3,900 174,271 1.383,056 
B01-2120 PREMIUMS FOR SUCKLER COWS 
B01-2121 SPECIAL PREMIUM 
BOl-2122 CALF PREMIUMS 
B01-2123 PREMIUMS FOR THE SLAUGHTER OF ADULT 
CATTLE OTHER THAN COWS 
BOl-2124 PREMIUMS FOR FATTENING YOUNG MALE CALVES 
B01-2125 PROMOTION AND MARKETING MEASURES 
BOl-2129 OTHER INTERVENTION 15,327 5,006 24,876 11,695 59,306 207,330 85,585 38,054 1,222 3,768 15,993 90,091 
14,706 12,258 58,148 5,433 18,732 61,907 69,602 34,338 1,039 7,929 6,477 28,079 
1,137 1,271 0,020 0,004 
2,381 1,512 0,857 
1,871 0,568 0,001 
-0,011 
1,421 
4,127 558,252 
318,651 
0,026 
-0,011 
9,146 
5,998 
B01-212 INTERVENTION OTHER THAN STORAGE OF 
BEEF 31,170 17,264 84,295 17,128 78,038 271,618 158,590 73,254 2,261 12,266 22,470 123,709 892,062 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 20. 
! BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
i 
! " 
! B01-21 BEEF/VEAL 100,611 134,450 899,637 9,815 95,543 838,621 977,616 324,382 2,266 213,306 18,570 371,523 3.986,341 
en 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 21. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
1301-220 EXPORT REFUNDS FOR SHEEPMEAT AND 
GOATMEAT 
B01-2210 PRIVATE STORAGE * 
B01-2219 OTHER INTERVENTION * 0,047 0,124 0,240 3,470 3,881 
B01-221 INTERVENTION IN THE FORM OF STORAGE OF 
SHEEPMEAT AND GOATMEAT 0,047 0,124 0,240 3,470 3,881 
B01-2220 EWE AND GOAT PREMIUMS 
B01-2221 SLAUGHTER PREMIUMS 
B01-2229 OTHER INTERVENTION 1,384 4,650 17,050 198,173 394,298 220,333 173,169 182,526 0,088 19,116 52,088 533,779 
-0,145 1.796,654 
-0J45 
BOl-222 INTERVENTION OTHER THAN STORAGE OF 
SHEEPMEAT AND GOATMEAT 
BOl-22 SHEEPMEAT AND GOATMEAT 1,384 4,650 17,050 198,173 394,298 220,333 173,169 182,526 0,088 19,116 52,088 533,634 
1,384 4,697 17,050 198,173 394,422 220,333 173,409 182,526 0,088 19,116 52,088 537,104 1.796,509 
1.800,390 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 22. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-230 REFUNDS ON PIGMEAT 
* 
BOl-231 INTERVENTION FOR PIGMEAT 
* 
BOl-239 OTHER INTERVENTION 10,236 102,719 32,485 1,113 5,338 6,236 2,525 5,615 
0,841 1,969 -0,885 
-0,071 2,063 0,074 -0,134 0,006 23,481 1,050 2,673 
0,556 
3,034 193,471 
2,427 
5,025 
BOl-23 PIGMEAT 11,005 104,688 33,663 1,113 5,412 6,102 2,531 5,615 27,070 1,050 2,673 200,923 
rO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 23. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELANO ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-240 REFUNDS ON EGGS 1,454 0,466 7,556 0,108 1,398 3,227 0,003 0,182 25,633 0,040 0,618 40,685 
250,213 1301-241 REFUNDS ON POULTRYMEAT 
* 
B01-249 OTHER INTERVENTION 12,699 28,475 10,693 • 1,252 1,874 158,930 0,141 1,584 26,143 4,580 3,841 
B01-24 EGGS AND POULTRYMEAT 14,153 28,942 18,250 1,360 3,272 162,157 0,144 1,766 51,776 4,620 4,459 290,898 
ro oo 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 24. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-250 TRANSHUMANCE 
BOl-2510 POSEIDOM 
BOl-2511 PCfSEIMA 
BOl-2512 POSEICAN 
BOl-2513 ISLANDS OF THE AEGEAN SEA 0,820 
79,973 8,067 0,820 
8,067 
79,973 
BOl-251 POSEIDOM - LIVESTOCK PRODUCTS SECTION 79,973 0,820 8,067 88,861 
BOl-252 BEEKEEPING 
BOl-253 MEASURES TO CONTROL EPIZOOTIC DISEASES 
B01-259 OTHER 45,885 45,885 
1301-25 OTHER ANIMAL PRODUCT AID MEASURES 79,973 0,820 53,953 134,746 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 25. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-260 REFUNDS ON FISHERY PRODUCTS 0,060 0,060 
32,320 B01-261 INTERVENTION FOR FISHERY PRODUCTS 0,375 3,508 0,249 . 0,854 10,312 9,191 2,585 1,293 0,082 1,830 2,041 
B01-262 INTERVENTION FOR FISHERY PRODUCTS 
BOl-26 FISHERIES GUARANTEE FUND 0,375 3,508 0,309 0,854 10,312 9,191 2,585 1,293 0,082 1,830 2,041 
B01-2 ANIMAL PRODUCTS 454,774 711,748 1.836,924 223,183 701,671 2.323,769 1.492,635 815,919 5,690 1.594,630 176,522 1.319,498 32,380 
11.656,963 
O 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1993 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 —- 0,029 0,523 1,243 41,120 42,915 
OF CERTAIN SPIRITUOUS BEVERAGES 
B01-3010 CEREALS AND RICE* 6,348 16,143 35,013 . 2,399 0,652 123,211 0,001 63,834 1,062 ----- 248,663 
B01-30U SUGAR AND ISOGLUCOSE* 11,714 19,905 42,087 3,197 3,975 1,848 0,005 28,786 0,557 —— 112,076 
B01-3012 SKIMMED MILK* 3,971 10,093 5,750 0,527 18,643 0,804 0,026 64,071 0,058 —.-- 103,944 
BOl-3013 BUTTER* 13,121 4,283 3,744 0,004 ----- 3,570 —— 0,089 13,134 0,015 - 37,961 
BOl-3014 EGGS* 1,527 0,668 2,832 0,016 0,013 0,729 4,115 0,003 --.— ----- 9,904 
B01-3019 OTHER AGRICULTURAL PRODUCTS 6,141 9,223 -0,015 17,657 42,852 33,620 3,758 -0,349 0,000 75,166 —- 188,054 
B01-301 REFUNDS ON CERTAIN GOODS OBTAINED BY 42,823 51,093 98,649 6,128 17,657 69,705 33,620 130,439 0,032 173,592 1,696 75,166 700,601 !w 
PROCESSING AGRICULTURAL PRODUCTS f4, 
B01-30 REFUNDS ON CERTAIN GOODS OBTAINED BY 42,823 51,093 98,649 6,128 17,686 69,705 34,143 131,683 0,032 173,592 1,696 116,286 743,516 
PROCESSING AGRICULTURAL PRODUCTS 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1993 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 -0,053 0,084 1,576 0,915 0,289 0,002 2,927 0,008 1,316 0,075 7,139 
IN INTRA-COMMUNITY TRADE 
1301-31 ACCESSION COMPENSATORY AMOUNTS GRANTED -0,053 0,084 1,576 0,915 0,289 0,002 2,927 0,008 1,316 0,075 7,139 
IN INTRA-COMMUNITY TRADE 
CO rO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 28. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-320O 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 BEFALF 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) -0,016 
5,904 9,681 27,792 • -—•-
0,30i 0,000 -2,669 
_0,056 9,203 10,310 0,043 -0,007 6,413 
51,752 0,771 
1,244 
-3,388 0,000 -0,005 -7,706 2,591 0,007 41,600 
4,595 
0,006 0,154 0,000 
-1,495 -37,559 67,553 
103,086 
-2,970 
1,348 
-50,153 
B01-320 MONETARY COMPENSATORY AMOUNTS IN 
INTRA-COMMUNITY TRADE 5,889 9,681 27,435 5,815 8,886 51,796 0,758 -1,293 2,597 -1,335 8,635 118,864 
B01-3210 PART.OF M.C.A.GRANTED ON IMP.(INTO MEMB. 
STAT.WITH A DEPREC.CURRJEXC.IMPORT LEVY 
1301-3211 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURRENCY) 0,007 0,363 
-0,032 0,000 0,115 17,003 
0,000 0,070 17,488 
0,038 .<*> 
fW 
B01-321 MONETARY COMPENSATORY AMOUNTS IN TRADE 
WITH THIRD COUNTRIES -0,032 0,007 0,363 0,115 0,000 0,070 17,003 17,526 
B01-32 MONETARY COMPENSATORY AMOUNTS LEVIED OR 5,889 9,681 27,403 5,821 9,250 51,796 0,758 -1,178 
PAID IN TRADE IN AGRICULTURAL PRODUCTS 2,597 -1,265 25,638 136,390 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 29. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BO1-330 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (CEREALS)* 14,363 3,051 2,729 0,128 64,563 1,204 0,327 0,129 3,510 90,005 
16,125 
0,976 B01-331 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (RICE)* 0,036 0,243 15,846 
BOl-332 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SUGAR)* 0,976 
BOl-333 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIL)* 
B01-334 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SKIMMED-MILK POWDER)* 14,991 15,898 9,366 
1,086 9,670 
2,303 49,925 
3,388 B01-335 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (BUTTEROIL)* 
B01-33 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 30,367 3,051 18,628 0,371 64,563 10,452 17,050 0,327 12,102 3,510 160,419 
* 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 30. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-340 INTEREST PAYMENTS TO M.S.,AFTER CHANGES 30,348 46,658 17,935 — — 5,337 —- 100,278 
IN METHOD OF FINANC.EAGGF GUAR.EXPEND. 
B01-34 INTEREST PAYMENTS TO M.S.FOLLOW.CHANGES ----- —~ 30,348 46,658 17,935 5,337 ~— 100,278 
IN METHOD USED FOR FINANCING EXPENDITURE 
en 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 31. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-350 DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 2,419 0,970 7,874 34,597 30,604 4,281 20,706 0,026 1,461 9,488 17,786 130,211 
DEPRIVED PERSONS IN THE COMMUNITY 
B01-35 DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 2,419 0,970 7,874 34,597 30,604 4,281 20,706 0,026 1,461 9,488 17,786 130,211 
DEPRIVED PERSONS IN THE COMMUNITY 
CO CD 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 32. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-360 MEASURES TO COMBAT FRAUD AFFECTING THE 
EAGGF GUARANTEE SECTION 80,121 ),121 
B01-361 CENTRALIZED SYSTEM FOR MONITORING 
AGRICULTURAL MARKET TRENDS 
B01-36 MEASURES TO COMBAT FRAUD AFFECTING THE 
EAGGF GUARANTEE SECTION 80,121 80,121 
CO 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 33. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-370 CLEARANCE OF PREVIOUS YEARS'ACCOUNTS AND -11,346 1,756 -99,317 -17,610 -69,951 -26,068 -14,150 -136,641 -0,141 -1,703 -1,492 -8,151 -384,813 
RESIDUAL APPROPRIATIONS 
1301-37 CLEARANCE OF PREVIOUS YEARS'ACCOUNTS AND -11,346 1,756 -99,317 -17,610 -69,951 -26,068 -14,150 -136,641 -0,141 -1,703 -1,492 -8,151 -384,813 
RESIDUAL APPROPRIATIONS 
CO 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 34. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-3800 AID FOR SMALL PRODUCERS OF ARABLE CROPS -—— 0,487 -r— 0,487 
B01-3801 ENCOURAGEMENT FOR GROWING TRADITIONAL 0,001 0,000 0,002 • 0,139 0,000 0,000 0,143 
CEREALS 
B01-3802 AID FOR SMALL COTTON PRODUCERS 21,654 1,051 .—_ __— _ 22,704 
BO1-3803 PURCHASE OF MILK QUOTAS -0,021 —— --— -0,021 
B01-3804 SUCKLER-COW PREMIUM FOR MIXED HERDS 0,705 1,493 0,023 5,599 3,865 0,132 11,816 
B01-3805 EWE PREMIUM IN LESS-FAVOURED AND 0,298 45,328 54,141 98,288 49,822 26,154 26,086 0,033 0,064 6,231 102,979 —— 409,424 
MOUNTAIN AND HILL AREAS 
B01-3809 OTHER 
B01-380 DIFFERENTIAL APPLICATION OF AGRICULTURAL 1,004 0,000 46,823 75,795 99,362 55,539 30,019 26,086 0,033 0,196 6,718 102,979 444,553 !W 
MARKET MECHANISMS ,<0 
B01-381 QUALITY PROMOTION MEASURES --— 0,125 0,125 
B01-382 INFORMATION ON RURAL DEVELOPMENT 
B01-389 OTHER RURAL DEVELOPMENT MEASURES 
B01-38 RURAL DEVELOPMENT SCHEMES LINKED TO 1,004 0,000 46,823 75,795 99,362 55,539 30,019 26,086 0,033 0,196 6,718 102,979 0,125 444,678 
MARKET OPERATIONS 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 35. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
1301-390 OTHER MEASURES 
UOl-39 OTHER MEASURES 
B01-3 ANCILLARY EXPENDITURE 71,156 66,498 92,269 109,933 138,888 246,428 83,439 60,633 0,276 188,253 21,797 258,123 80,246 1.417,939 
4*. o 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 36. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-400 CONVENTIONAL SET-AIDE - SCHEME 
B01-401 TEMPORARY FALLOWING SCHEME 0,202 0,969 76,566 5,479 63,434 0,085 155,476 0,014 3,436 
0,237 0,434 39,335 . 0,071 21,269 32,922 0,110 1,656 22,902 
0,007 0,402 1,749 328,564 
98,192 
B01-40 SET-ASIDE 0,439 1,403 115,902 0,071 26,749 96,356 0,195 157,132 0,014 3,443 0,402 24,651 426,756 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 37. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
1)01-410 INCOME AID 0,768 6,194 5,194 15,740 7,866 35,763 
B01-41 INCOME AID 0,768 6,194 5,194 15,740 7,866 35,763 
801-4 SET-ASIDE AND INCOME AID 0,439 2,171 122,096 0,071 31,943 112,096 0,195 164,998 0,014 3,443 0,402 24,651 462,520 
ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 38. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-500 ACCOMPANYING MEASURES 0,008 0,148 46,912 21,340 8,809 118,178 0,853 5,619 1,384 1,295 17,133 221,678 
B01-50 ACCOMPANYING MEASURES 0,008 0,148 46,912 21,340 8,809 118,178 0,853 5,619 1,384 1,295 17,133 221,678 
B01-5 ACCOMPANYING MEASURES 0,008 0,148 46,912 21,340 8,809 118,178 0,853 5,619 1,384 1,295 17,133 221,678 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 39. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B'Ji-600 MONETARY RESERVE 
1301-6U MONETARY RESERVE 
B01-6 MONETARY RESERVE 
EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
RN EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
TOT EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANIEE FUND, GUARANTEE StCTION 1.292,375, 1.327,947 4.929,665 2.710,234 4.172,658 8.124,325 1.636,566 4.753.517 . 7,320 2.327,384 478,059 2.736,229 9'' 154 34.590,432 
6,360 6,762 46,490 4,783 2,997 6C.44C 13,35: 11,920 0,697 .646 2,287 157,734 
1.298,734 1.334,710 4.976,155 2.715,01? 4.175,655 8.184,766 1.649,918 4.765,436 7,320 2.328,081 478,059 2.737,875 96.441 34.748,166 
l'u'iAL T01AL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
:v:AL RN TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
TOTAL TOI TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 1.252,375 1.327,947 4.929,665 2.710,234 4.172,658 8.126,325 i.636,566 4.753,517 
6,360 6,762 46,490 4,783 2,997 60,440 13,352 11,920 
1.298,734 1.334,710 4.976,155 2.715,017 4.175,655 8.184,766 1.649,918 4.765,436 7,320 2.327,384 478,059 '..Tit,,229 94,154 34.590,432 
0,697 1,646 2,287 157,734 
7,320 2.328,081 478,059 2.737,875 96,441 34.748,166 
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 ex­
penditure 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. 
ANNEX 3 : EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) (2) 
(ECU mi I I ion) 
CHAPTERS SECTOR OR TYPE OF MEASURE 19 8 9 19 9 0 19 9 1 19 9 2 19 9 3 
81 - 10 
Bl - 11 
Bl - 12 
B1 - 13 
B1 - 1* 
81 - 15 
81 - 16 
Bl - 17 CEREALS AND RICE 
Of which CEREALS 
Refunds 
Intervention, of which: 
- Product ion refund* 
- Aid for durum wheat 
- Storoge 
- Co-responsibility levy 
of which RICE 
Refunds 
Intervention 
SUGAR 
Refunds 
Intervention, of which: 
- Reimbursement of storage costs 
OIL AND FATS 
of which OLIVE OIL 
Refunds 
Intervention 
of which OILSEEDS 
Refunds 
Intervention, of which: 
- Rape and sunflower seed 
- Soya 
- Flax seed 
PROTEIN PLANTS 
Refunds 
Intervention, of which: 
- Peas and field beans 
- Dried fodder 
FIBER PLANTS AND SILK WORMS, of which: 
- Flax and hemp 
- Cotton 
FRUIT AND VEGETABLES 
Refunds 
- Fresh 
- Processed 
Intervention 
- Fresh 
- Processed 
WINE PRODUCTS 
Refunds 
Intervention, of which: 
- Private storage old 
- Compulsory distillation of the 
by—products of wine-moking 
- Distillation 
TOBACCO 
Refunds 
Intervention (3.261.5) 
3.150,0 
2.597.1 
552,9 
111.5 
45.3 
66,2 
1.979,8 
1.451,3 
528.5 
(4.138,1) 
1.464,5 301.2 
365.0 
576.4 
-720.5 
421.6 
93,1 
1.371.4 
2.673.6 
5.8 
2.667,8 
642,9 
600,7 
1.018.6 642,9 
78,7 
939.9 
1.1*7,7 
45,3 
1.102,4 .176,6 
460,4 
30.0 
423.5 
218,9 
29,1 
570.9 
63.4 
15.3 
433.1 
506.8 
67.4 
78.5 
422.5 
1.138.8 
61.9 
1.076.9 (3.884.6) 
3.799,5 
2. 
1. 
85.1 
1.388,3 443,4 
356.1 
275,9 
419.5 
1.251,4 
-656,2 
29.1 
56.0 
925.9 
462,4 
(4.645.2) 
1.168,2 383,3 
134.9 
.033.3 
3.477.0 
834,8 
580.3 
1.253.0 1.0 
,476.0 
2.856,2 
581.3 
37.6 
834,8 
80.6 
745,2 
1.232.1 1.172,4 
54.7 
690,5 
61.9 
170,2 536,4 
298.0 
40.3 
539.8 
67,0 
13,6 
603,4 
569,0 
39.9 
68.3 
267.4 (5.189.3) 
5.077.4 
3.601,5 
1.475.9 
111.9 
1.814,9 77,8 
34,1 
1.251.2 
563,7 
(5.423,7) 
1.874,2 
111.8 
1.762,4 
3.549.5 
0.5 
3.549,0 419,1 
516,1 
.419.4 
924.3 
460,9 
959,0 
521,8 
1.106.5 959.0 
94.8 
1.047,8 1.011,7 
55.5 
992.3 .876.7 
594.6 
76.4 
550.8 
403.9 
33.6 
487.9 
76.9 
17.9 
412.0 
599.7 
72.3 
367,2 
1.329,6 
65,3 
1.264.3 (5.544,2) 
5.456,9 
3.139.7 
2.317.2 
87.3 
91,8 
4,5 
1.937.4 
1.305.6 
631,8 
(5.886.3) 
1.754.3 360.7 
456.4 
.497.4 
.098,8 
496.1 
48.4 
1.705.9 
4.132,0 
0.1 
4.131,9 
862.0 
771,3 
1.261.7 862.0 
1. 145,0 
77.3 
1.009,9 .118.2 
478,4 
125.7 
480,3 
380.2 
29.0 
742.1 
91 .6 
25, 1 
516.0 
629.0 
40.4 
89.2 
320.7 
1.233,0 
71,9 
1.161.1 (6.629.8) 
6.560.3 
2.788, 
3.771, 
415.7 
425.9 
2.723,8 
89.6 
69.5 
2.188.6 
1.531, 
657, 
(5.531,6) 
2.468,2 
68, 
' 2.399, 
3.063.4 
0, 
3.063, 501.7 
.)2. 878,6 
183,3 
1.083.8 
860.6 
1.672.2 
1.509,6 
1.165,1 1.083.8 
187,5 
100 
1.409 
36, 
1.128, 55É 
523,7 
29.6 
830.8 
156.4 
31.1 
919,5 
565.2 
57,5 
76.7 
464,3 J. 
I 
ANNEX 3 : EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) (2) (CTD) 
(ECU mi I I ion) 
CHAPTERS SECTOR OR TYPE OF MEASURE 19 9 0 
Bl - 18 OTHER SECTORS OR PLAN PRODUCTS, of which: 
- Seeds 
- Hops 84.5 67.6 302.7 
62.2 
21,0 73,5 
10.6 66.7 
0.9 81,5 
9.9 70.4 
24,5 
TOTAL FOR TITLE B1 - 1 14.011,9 14.648.0 17.460,2 18.885.8 20.831.3 
Bl - 20 
81 - 21 
B1 - 22 
81 - 23 
81 - 24 
81 - 25 
Bl - 26 MILK AND MILK PRODUCTS 
Refunds 
Intervention, of which: 
- Aid for skimmed milk 
- Storage of skimmed milk 
- Storoge of butter 
- Disposal of butter 
- Fin. contribution of milk producers 
- Expansion of the markets 
BEEFAEAL 
Refunds 
Intervention, of which: 
- PublIc and prIvate storage 
- Suck 1er cow premium 
- Special premium 
SHEEPMEAT AND GOATMEAT 
Refunds 
Intervention 
PIGMEAT 
Refunds 
Intervent ion 
EGGS AND POULTRY 4.987.0 4.955.9 5.636.6 4.006.8 
2.868.6 
2.118.4 1.930.8 
3.025.1 5.211,3 
2.249, 
3.387, 2.056, 
1.950, 2.287.5 
2.923,8 
1.080,5 
2.2 
456.4 
354.9 
-890.3 
225,8 
2.428.5 
1.343,1 
1.085,4 
663.0 
182.3 
158.1 
1.452,8 2.833.2 
1.452,3 110.0 
723.2 843,9 
394,7 
580,5 
524.9 
-348.3 
268.6 
997,7 
292.4 
401.5 4.295.0 
1.282, 
3.012, 1.052,7 
270,5 
661.4 
669.6 
- 352,4 
248.3 
.302,8 
366.9 
334.9 1.086.5 
- 432.9 
88.3 
508.5 
- 368.0 
301.8 857.0 
- 44.6 
161.6 
684.9 
- 299.1 
421,7 
4.413.8 
1.332.5 
3.081.3 
.190.6 
436.7 
453.5 
1.790.4 1.749.2 
234.1 
Refunds 
- Eggs 
- Poultry 
OTHER MEASURES CONCERNING ANIMAL PRODUCTS 
EUROPEAN FISHERIES GUARANTEE FUND (3) 
Refunds 
Intervention 1.452.8 
199.0 
62.0 
234.1 1.452.3 1.790.4 1.749.2 
246.9 
178.5 174.0 
72.9 
178.5 252.2 
169,2 199.5 
52.7 
169.2 
48.4 
185.7 33.1 
145,4 35,7 
133,5 141,6 
193,2 
6.0 130.4 
11.2 
193,2 
32.8 
160.4 3.986,3 
1.800.4 
200.9 
290.9 
134.8 
32,4 1.711.2 
2.275.1 
1.800.4 
193.5 
7,4 
290.9 1.383.1 
558,2 
318.7 
-si 
40.7 
250.2 
0,1 
32.3 
TOTAL FOR TITLE B1 - 2 9.363.4 9.666.8 12.143.4 10.510.6 11.657.0 
81 - 30 
Bl - 31 
Bl - 32 REFUNDS ON CERTAIN GOODS OBTAINED BY 
PROCESSING AGRICULTURAL PRODUCTS 
ACCESSION COMPENSATORY AMOUNTS GRANTED IN 
INTRA-COMMUNITY TRAOE 
MONETARY COMPENSATORY AMOUNTS LEVIED OR 
PAID IN INTRA-COMMUNITY TRADE 552,1 
41,5 
322.8 511.5 
36.6 
270.9 704.1 
28,3 
130.7 699,6 
28,2 
0.9 743.5 
136,4 
ANNEX 3 : EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) (2) (CTD) 
CHAPTERS 
Bl - 33 
B1 - 34 
Bl - 35 
Bl - 36 
Bl - 37 
81 - 38 1 
SECTORS OR TYPE OF MEASURE 
REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 
INTEREST PAYMENTS TO MEMBER STATES AFTER 
CHANGES IN METHOO OF FINANCING EXPENDITURE 
DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 
THE MOST DEPRIVED PERSONS IN THE COMMUNITY 
MEASURES TO COMBAT FRAUD IN CONNECTION 
WITH THE EAGGF GUARANTEE SECTION 
CLEARANCE OF ACCOUNTS OF PREVIOUS YEARS 
AND REMAINING APPROPRIATIONS 
RURAL DEVELOPMENT MEASURES LINKED TO 
THE MARKETS 
TOTAL FOR TITLE Bl - 3 
TOTAL FOR TITLES 81 - 1. 81 - 2, BT - 3 
Bl - 40 
81 - 41 SET-ASIDE(4) 
INCOME AID(4) 
TOTAL FOR TITLE Bl - 4 
81 - 50 ACCOMPANYING MEASURES(4) 
TOTAL FINANCEO WITHIN THE GUIDELINE 
[GUIDELINE] 
[Bl - 60] [MONETARY RESERVE1 
EXPENDITURE FINANCED OUTSIDE THE GUIDELINE 
82-90 
80-10 FISHERIES GUARANTEE FUN0{3) 
Refunds 
Intervention 
REPAYMENT TO MEMBER STATES OF COST OF 
DEPRECIATION OF STOCKS OF AGRICULTURAL 
PROOUCTS ANO SPECIFIC DISPOSAL OF 
BUTTER FROM PUBLIC STOCKS 
EXPENDITURE USING APPROPRIATIONS 
CARRIED OVER FROM PREVIOUS YEAR 
TOTAL EAGGF GUARANTEE EXPENDITURE 19 8 9 
132,6 
48.5 
132.9 
-202,7 
1.027.7 
24.403,0 
3.0 
-
3.0 
-
24.406.0 
[28.624,0] 
[1.000,0] 
24.0 
0.1 
23.9 
1.442.9 
25.872.9(5) 19 9 0 
85.6 
66.6 
136,9 
3.0 
-377.9 
733.2 
25.048,0 
21,2 
-
21.2 
-
25.069,2 
[30.630,0] 
[1.000,0] 
23,6 
23.6 
1.360,7 
26.453.5(5) 19 9 1 
217,0 
84.7 
145.0 
20,1 
-437.8 
388.2 
1.280.3 
30.883.9 
76.9 
-
76.9 
-
30.960.8 
[32.511.0] 
[1.000.0] 
26.2 
26.2 
797,3 
601.6 
32.385.9(5) 19 9 2 
221.6 
86.0 
130.2 
24.6 
79.0 
304.4 
1.574,5 
30.970.9 
147,6 
-
147.6 
-
31.118.5 
[35.039,0] 
[1.000,0] 
32,1 
1.9 
30.2 
799.5 
157.4 
32.107,5(5) (ECU mi 1 1 ion) 
19 9 3 
160.4 
100.3 
130.2 
80.1 
- 384.8 
444,7 
1.417.9 
33.906.1 
426.8 
35.8 
462.6 
221.7 & 
34.590.4 
[36.657,0] 
[1.000.0] 
157,7 
34.748.1 
(1) The expenditure Is based on the claims by the Member States under the advance payments arrangements and charged to each year in accordance with Article 100 of the Financial Regulation. 
(2) Expenditure charged from 18 October to 15 October of the following year. 
(3) The European Fisheries Guarontee Fund expenditure have been financed within the guideline since 1993. 
(4) Set—aside payments by the Guidance Section, income aid ond accompanying measures have been financed within the guideline since 1993. 
(5) Not including set-aside payments by the Guidance Section and income aid, which were not in charge of the Guarantee Section. 
ANNEX 4 BREAKDOWN OF EXPENDITURE BY SbC'IOR AND ECONOMIC CATEGORY 1993 (1) - (not including expenditure using appropriations carried over from 1992) 
(2) I SECTORS TOTAL EXPENDITURE 
ECU million EXPORT REFUNDS 
ECU million INTERVENTION (3) 
ECU million 
1.10 CEREALS AND RICE (4) 
- of which rice 
1.11 SUGAR 
1.12 OILS AND FATS (4) 
- of which olIve oil 
- of which oilseeds 
1.13 PROTEIN PLANTS 
- of which peas and field beans 
- of which dried fodder 
1.14 FIBRE PLANTS 
- of which flax and hemp 
- of which cotton 
1.15a FRESH FRUIT AND VEGETABLES (4) (5) 
1.15b PROCESSED FRUIT AND VEGETABLES (4) 
1.16 WINE PRODUCTS 
1.17 TOBACCO (4) 
1.18 OTHER CROP OR SECTOR PRODUCTS 
- of which seeds 
1.20 MILK PRODUCTS 
- of which skimmed ml Ik 
- of which butter 
1.21 BEEF/VEAL 
1.22 SHEEPMEAT AND GOATMEAT 
1.23 PIGMEAT (4) 
1.24 EGGS AND POULTRY 
1.25 OTHER ANIMAL PRODUCT AID MEASURES 
1.26 FISHERIES GUARANTEE FUND 
1.30 NON-ANNEX II PRODUCTS 
1..33 REFUNDS "FOOD AID" MEASURES 
1.38 DIFFERENTI AT I ON OF AGRICULTURAL 
MARKET MECHANISMS 
1.40 SET-ASIDE 
1.41 INCOME AID 
1.50 ACCOMPANYING MEASURES 
SUBTOTAL 
1.31 B1.32 ACAs MCAs 
1.34 INTEREST REFORM FOR FINANCING 
1.36 MEASURES TO COMBAT FRAUD 
1.37 CLEARANCE OF PREVIOUS YEARS 
FOOD AID (5) 
OTHER (4) 
TOTAL 6.607 
2.188,6 
5.527,6 
1.083,8 
860,6 
1.067,7 
596,3 
1.509,6 
1.163,8 
190,0 
5.211,3 
.986,3 
.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
160,4 
444,7 
426,8 
35,8 
221.7 
34.433,9 
143,5 
100,3 
80,1 
- 384,8 
138,0 
79.4 
34.5ÔÔ 4 (69,5) 
(2.464,2) 
(3.063,4) 
(558,7) 
(523,7) 
(29,6) 
(830,8) 
(70,4) 
(1.005,2) 
(1.276,6) 19,2 
6,3 
16,0 
3,1 
2,5 
3,1 
1,7 
4,4 
3,4 
0,5 
15,1 
11,5 
5,2 
0,6 
0,8 
0,2 
0,1 
2,1 
0,5 
1,3 
1,2 
0,1 2.848,1 
1.531,4 
68,8 
156,4 
31,1 
100,2 
36,2 
2.287,5 
1.711,2 
193,5 
290,9 
0,1 
743,5 
160,4 (59,3) 
(68,8) 
(P.m.) 
(-) 
(-) 
(-) 
(-) 28,0 
15,1 
0,7 
(192,9) 
(430,1) 1,5 
0,3 
1,0 
0,4 
22,5 
16,8 
1,9 
2,9 
p.m. 
7,3 
1,6 
0,4 
0,3 
0,2 
- 1,1 
0,4 
0.2 ToT^ 10.159,3 3.758,9* 
657,2 
5.458,8 
1.083,8 
860,6 
911,3 
565,2 
1.409,4 
1.127,6 
190,0 
2.923,8* 
2.275,1 
1.800,4 
2,4 
88,8 
32,3 
444,7 
426,8 
35,8 
221.7 (10,2) 
(2.395,4) 
(3.063,4) 
(558,7) 
(523,7) 
(29,6) 
(830,8) 
(70,4) 
(812,3) 
(846,5) 
100 24.274,6 15,5 
2,7 
22,4 
4,5 
3,5 
3,8 
2,3 
5,8 
4,6 
0,8 
12,0 
9,4 
7 4-k 
p.m. To 
0,4 
0,1 
1,8 
1,8 
0,2 
0.9 
100 
SOlt : 29,5 % -1- -Lsolt : 70,5 % 
of. agricultural expenditure (34.433,9) 
(1) Expenditure charged against the 1993 budget. (2) Budget chapters or articles. (3) The breakdown of Intervention by economic category Is shown In Annex 7. (4) In «OTHERS» are Included expenditure on: drought in Portugal (ECU 22,8 million - B01.10). register of olive cultivation (ECU 4,0 million - B01.12), register of citrus cultivation (ECU 0,5 million - B01.15), control agencies for tobacco (ECU 1,2 million - B01.17), an expenditure of ECU 5,0 million for pigmeat (B01.23) and ECU 45,9 million for measures to control epizootic diseases (B01.25). These amounts are not taken into account In the concerned chapters. (5) Food aid: ECU 7,8 million chapter Bl.15 - fruit and vegetables given to Eastern countries and ECU 130,2 million chapter B1.35 - distribution of agricultural products to deprived persons in the Community. (*) Including co-responsibility levies for cereals and the financial contribution of milk producers. 
ANNEX 5 
BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY (1989-1993) 
Total expenditure 
Refunds (R)(4) 
Intervention and similar (I) 
measures 
Cereals (not Including rice) 
R (4) 
I 
Sugar 
R (4) 
1 
011seeds 
R 
1 
HI Ik and milk products 
R (4) 
1 
Beef/veal 
R 
1 
Other products or headings (5) 
R (4) 
1 1 9 8 9 (1) 
ECU Mil. 
25.840,0 
9.714,0 
16.126,0 
3.213,5 
2.660,6 
552,9 
1.979,8 
1.451,3 
528*5 
2.673,6 
5,8 
2.667,8 
5.040,7 
2.922,3 
2.118,4 
2.428,5 
1.343,1 
1.085,4 
10.503,9 
1.330,9 
9.173,0 % 
100,0 
37,5 
62,5 
12,4 
10,2 
2,2 
7,7 
5,6 
2,1 
10,3 
10,3 
19,5 
11,3 
8,2 
9,4 
5,2 
4,2 
40,7 
5,2 
35,5 1 9 9 0 (1) 
ECU Mil. 
26.527,5 
7.721,9 
18.805,6 
3.855,9 
2.499,9 
1.356,0 
1.391,1 
928,7 
,462,4 
3.477,0 
1,0 
3.476,0 
4.971,7 
1.946,6 
3.025,1 
2.833,2 
1.110,0 
1.723,2 
9.998,6 
1.235,7 
8.762,9 % 
100,0 
29,2 
70,8 
14,5 
9,4 
5,1 
5,2 
3,5 
1,7 
13,1 
13,1 
18,8 
•7,4 
11,4 
10,7 
4,2 
6,5 
37,7 
4,7 
33,0 19 9 1 (1)(2)(3) 
ECU Mil. 
31.891,0 
10.079,7 
21.811,3 
5.208,3 
3.732,4 
1.475,9 
1.819,3 
1.255,6 
563,7 
3.549,5 
0,5 
3.549,0 
5.706,4 
2.319,0 
3.387,4 
4.295,0 
1.282,4 
3.012,6 
11.312,5 
1.489,8 
9.822,7 % 
100,0 
31,6 
68,4 
16,3 
11,7 
4,6 
5,7 
3,9 
1,8 
11,1 
p.m. 
•11.1 
17,9 
7,3 
10.6 
13,5 
4,0 
9,5 
35,5 
4,7 
30,8 19 9 2 (1) (3) 
ECU Mil. 
31.276,8 
9.487,-4 
21.789,4 
5.598,9 
3.281,7 
2.317,2 
1.944,5 
1.312,7 
631,8 
4.132,0 
0,1 
4.131,9 
4.069,7 
2.119,0 
1.950,7 
4.413,8 
1.332,5 
3.081,3 
11.117,9 
1.441,4 
9.676,5 % 
100,0 
30,3 
69,7 
17.9 
34,6 
10,6 
6,2 
13,8 
2,9 
13.2 
p.m. 
19,0 
13,0 
22,4 
9,0 
14,1 
14,0 
14,1 
35,6 
15,2 
44,4 1 9 9 3 (2) (3) 
ECU Mil. 
34.433,9 
10.159,3 
24.274,6 
6.627,5 
2.878,8 
3.748.7 
2.189,6 
1.532,4 
657,2 
3.063,4 
p.m. 
3.063,4 
5.264,6 
2.340,8 
2.923,8 
3.986,3 
1.711,2 
2.275,1 
13.306,5 
1.696,1 
11.610,4. % 
100,0 
29,5 
70,5 
19,2 
28,4 
15,4 
6,4 
15,1 
2,7 
8,9 
p.m. 
12,6 
15,3 
23,0 
12,0 
11,6 
16,8 
9,4 
38,6 
16,7 
47,8 
(1) Not including consequences of accounts clearance, set-aside or miscellaneous.measures 
(Intérêts réforme mode de financement, distribution gratuite, lutte contre la fraude, MCM octroyés pour l'Importation). 
(2) Not Including consequences of accounts clearance and miscellaneous measures (ACA, MCA, interst reform for financing, measures 
to combat fraud, emergency measures and food aid) 
(3) Not Including expenditure using appropriations carried over from previous year. 
(4) Including refunds in connection with food aid operations (B1.33). 
(5) Including depreciation of stocks and specific disposal of butter from stocks (1.442,9 en 1989 et 1.360,7 en 1990, 
797,3 en 1991 et 799,5 en 1992). 
ANNEX 6 : EAGGF GUARANTEE EXPENDITURE: BREAKDOWN 8Y SECTOR AND PERCENTAGE (1989-1993) (1) (2) 
SECTOR 
Cereals and rice 
- in which cereals 
- In which rice 
Sugar 
Oils and fats 
- in which olive oi1 
- In which oilseeds 
Protein plants 
Fibre plants and silkworms 
Fruit and vegetables 
Wine 
Tobacco 
Other sectors 
Ml Ik products 
Beef/veal 
Sheepmeat and goatmeat 
Pigmeat 
Eggs and poultry 
Other animal product aid measures 
Non-Annex 11 products 
Fisheries 
TOTAL AGRICULTURAL EXPENDITURE 
Accession compensatory amounts 
Monetary compensatory amounts 
Depreciation of intervention stocks and 
disposal of butter from public stocks 
Food aid refunds 
Interest after change in financing method 
Free distribution of intervention products 
Fraud prevention measures 
Rural development measures linked to markets 
Set-aside 
Income aid 
Accompanying measures 
TOTAL AGRICULTURAL EXPENDITURE 
ACCOUNTS CLEARANCE FOR PREVIOUS YEARS 
EAGGF GUARANTEE SECTION 19 8 9 
Mio ecus 
3.261,5 
(3.150,0) 
(111.5) 
1.979,8 
4.138,1 
(1.464,5) 
(2.673,6) 
642,9 
: 600,7 
1.018,6 
1.147,7 
1.138,8 
83,8 
4.987,0 
2.428,5 
1.452,8 
261,0 
234,1 
552,1 
24,0 
23.951,4 
41,5 
322,8 
1.442,9 
132,6 
48,5 
132.9 
3,0 
26.075,6 
- 202,7 
25.872,9 *. 
12,5 
(12,1) 
(0,4) 
7,6 
15,9 
(5,6) 
(10,3) 
2,5 
2,3 
3,9 
4,4 
4,4 
0,3 
19,1 
•9,3 
5,6 
1,0 
0,9 
2,1 
0,1 
91,9 
0,2 
1,2 
5,5 
0,5 
0,2 
0,5 
p.m. 
100,0 
13) 19 9 0 
Mio ecus 
3.884,6 
(3.799,5) 
(85,1) 
1.388,3 
4.645,2 
(1.168,2) 
(3.477.0) 
834,8 
580,3 
1.253,0 
745,2 
1.232,1 
84,5 
4.955,9 
2.833,2 
1.452,3 
246,9 
178,5 
511,5 
23,6 
24.849,9 
36,6 
270,9 
1.360,7 
85,6 
66,6 
136,9 
3,0 
21,2 
26.831,4 
- 377,9 
26.453,5 % 
•14,5 
(14,2) 
(0,3) 
5,2 
17,3 
(4,3) 
(13,0) 
3,1 
2,2 
4,6 
2,8 
4,6 
0,3 
18,5 
10,6 
5,4 
0,9 
0,7 
1,9 
0,1 
92,7 
0,1-
1,0 
5,1 
0,3 
0,2 
0,5 
p.m. 
0,1 
100,0 
[3) 19 9 1 
Mio ecus 
5.189,3 
(5.077,4) 
(111,9) 
1.814,9 
5.423,7 
(1.874,2) 
(3.549,5) 
959,0 
521,8 
1.106,5 
1.047,8 
1.329,6 
67,6 
5.636,6 
4.295,0 
1.790,4 
252,2 
169,2 
p.m. 
704,1 
26,2 
30.333,9 
28,3 
130,7 
797,3 
217,0 
84,7 
145,0 
20,1 
388,2 
76,9 
32.222,1 
- 437,8 
'31.784,3 % 
16,1 
(15,8) 
(0,3) 
5,6 
16,8 
(5,8) 
(11,0) 
3,0 
1,6 
3,4 
3,3 
4,1 
0,2 
17,5 
13,3 
5,6 
0,8 
0,5 
p.m. 
2,2 
0,1 
94,1 
0,1 
0,4 
2,5 
0,7 
0,3 
0,4 
0,1 
1,2 
0,2 
100,0 
I3)(4) 19 9 2 
Mio ecus 
5.544,2 
(5.456,9) 
(87,3) 
1.937,4 
5.886,3 
(1.754,3) 
(4.132,0) 
862,0 
771,3 
1.261,7 
1.087,2 
1.233,0 
302,7* 
4.006,8 
4.413,8 
1.749,2 
141,6 
193,2 
6,0 
699,6 
32,1 
30.128,1 
28,2 
0,9 
799,5 
221,6 
86,0 
130,2 
24,6 
304,4 
147,6 
31.871,1 
78,9 
31.950,0 % 
17,4 
(17,1) 
(0,3) 
6,1 
18,5 
(5,5) 
(13,0) 
2,7 
2,4 
4,0 
3,4 
3,9 
0,9 
12,6 
13,8 
5,5 
0,4 
0,6 
p.m. 
2,2 
0,1 
94,5 
0,1 
p.m. 
2,5 
0,7 
0,3 
0,4 
0,1 
0,9 
0,5 
100,0 
i3)(4) 19 9 3 
Mio ecus 
6.629,8 
(6.560,3) 
(69,5) 
2.188,6 
5.531,6 
(2.468,2) 
(3.063,4) 
1.083,8 
860,6 
1.672,2 
1.509,6 
1.165,1 
190,0 
5.211,3 
3.986,3 
1.800,4 
200,9 
290,9 
134,8 
743,5 
32,4 
33.231,8 
7,1 
136,4 
0,0 
160,4 
100,3 
130,2 
80,1 
444,7 
426,8 
35,8 
221,7 
34.975,2 
- 384,8 
34.590,4 % 
19,0 
(18,8) 
(0,2) 
6,3 
15,8 
(7,0) 
(8,8) 
3,1 
2,5 
4,8 
4,3 
3,3 
0,5 
14,9 
11,4 
5,1 
0,6 
0.8 
0,4 
2,1 
0,1 
95,0 
p.m. 
0,4 
0,5 
0,3 
0,4 
0,2 
1,3 
1,2 
0,1 
0,6 
100,0 
[4) 
(1) Expenditure is based on the Member States' claims under the advance payments arrangements and charged against each 
year in accordance with Article 100 of the Financial Regulation. 
(2) Expenditure charged from 16 October to 15 October of the following year. 
(3) Not including set-aside payments by the Guidance Section (Item B02-220) and income support (Item B02-221), which is not paid by the 
Guarantee Section but for which the Community financial contribution is paid in accordance with the financing rules of the EAGGF 
Guarantee Section. 
(4) Not Including expenditure using appropriations carried over from the previous year. 
* Including emergency measures (poste B01.189) 
ANNEX 7 : BREAKDOWN OF EXPENDITURE BY ECONOMIC CATEGORY 
(ECU mil I ion) 
BUDGET 
CHAPTER/ 
ARTICLE 
81.10 
81.11 
B1.12 
81.13 
B1.14 
B1.19o 
B1.19b 
B1.16 
81.17 
81.18 
81.20 
81.21 
B1.22 
81.23 
B1.24 
81.29 
B1.26 
81.30 
81.38 
81.40 
B1.41 
B1.90 SECTOR 
CEREALS 
- of which rice 
SUGAR 
OIL AND FATS 
- of which olive oi1 
- of which oiIseeds 
PROTEIN PLANTS 
- of which peas and field beans 
- of which dried fodder 
FIBRE PLANTS 
- of which flax ond hemp 
- of which cotton 
FRESH FRUIT AND VEGETABLES 
PROCESSED FRUIT AND VEGETABLES 
WINE PRODUCTS 
TOBACCO 
OTHER CROP OR SECTOR PRODUCTS 
- of which seeds 
MILK PRODUCTS 
- of which skimmed milk 
- of which butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER ANIMAL PRODUCT AID 
MEASURES 
FISHERIES GUARANTEE FUND 
NON-ANNEX 11 PRODUCTS 
DIFFERENTIATION OF AGRICULTURAL 
DES MARCHES AGRICOLES 
SET-ASIDE 
INCOME AI0 
ACCOMPANYING MEASURES 
SUBTOTAL 
X 
Co-responsibility levy cereals 
Fin. contrib. milk producer* 
TOTAL TOTAL 
INTERVENTION 
(D 
3.669,3 
(10.2) 
697,2 
9.498,8 
(2.399,4) 
(3.063,4) 
1.083.8 
(998,7) 
(923,7) 
860.6 
(29.6) 
(830,8) 
911.3 
969,2 
1.409,4 
1.127,6 
190,0 
(70,4) 
2.947.8 
(812,3) 
(846,9) 
2.279,1 
1.800.4 
2.4 
88.8 
32.3 
444.7 
426,8 
39,8 
221.7 
24.209.0 
(100 X) 
+ 89.6 
- 24,0 
24.274 « STORAGE 
(2) 
2.720.8 
(-3.0) 
929.6 
177,3 
(177,3) 
p.m. 
1.8 
290,6 
- 17,7 
293.8 
(-44.6) 
(161,6) 
1.383.1 
3,9 
2,4 
0,9 
9.386,1 
(22,3 X) WITHDRAWALS AND SIMILAR 
OPERATIONS 
609.0 
941.0 
13,8 
1.199,8 
(4,8 X) PRICE COMPENSATING 
AIDS 
(3) y 
948,9(4) 
(13,1) 
127.7 
9.281.9 
(2.218,1) 
(3.063.4) 
1.083,8 
(998,7) 
(923,7) 
860,6 
(29.6} 
(830,8) 
192,7 
963,4 
174,0 
1.118,7 
190,0 
(70.4) 
1.989.7(9) 
(896.9) 
(684,9) 
892,1 
1.796,9 
88,8 
18,0 
444.7 
19.766.7 
(69,1 X) GUIDANCE 
PREMIUMS 
113,6 
403,8 
26,6 
668,2 
1.212.2 
(9.0 X) STRUCTURAL 
MEASURES 
Z M 
426.8 
35,8 
221,7 
684,2 
(2,8 X) 
MJ Expenditure charged against 1993 budget. 
i2l Details of expenditure on storage are shown in Annex 9. 
(3) The breakdown of expenditure on intervention in the form of price compensating aid is shown in Annex 8. 
141 This amount does not take into account the co-responsibility levy (ECU 89,6 million). 
(9) This amount does not take into account the financial contribution of milk producers (ECU -24,0 million). 
153 
ANNEX 8 
Breakdown of intervention expenditure in the form 
of price compensating aid 
(ECU mi I I ion) 
SECTOR TOTAL Product ion 
a id Aid for 
processing, 
consumpt ion 
and promot ion 
CEREALS AND RICE 
- of wh ich r ice 
SUGAR 
OIL AND OILSEEDS 
- of wh ich olive oil 
- of wh ich oiIseeds 
PROTEIN PLANTS 
- of which peas and field beans 
- of which dried fodder 
FIBRE PLANTS 
- of which flax and hemp 
- of wh ich cotton 
FRESH FRUIT AND VEGETABLES 
PROCESSED FRUIT AND VEGETABLES 
WINE PRODUCTS 
TOBACCO 
OTHER CROP SECTORS OR PRODUCTS 
- of which seeds 
- of which hops 
MILK PRODUCTS 
- of which skimmed milk 
- of which butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
OTHER ANIMAL PRODUCT AID 
MEASURES 
FISHERIES GUARANTEE FUND 
DIFFERENTIATION OF AGRICULTURAL 
MARKET MECHANISMS 948,5 
127,7 (13,1) 
5.281,5 
(2.218,1) 
(3.063,4) 
1.083,8 
860,6 
192,7 
563,4 
174,0 
1.118,7 
190,0 
1.985,7 
892,1 
1.796,5 
88,8 
18,0 
444,7 (558,7) 
(523,7) 
(29,5) 
(830,8) 
(70,4) 
(24,4) 
(857,0) 
(684,9) 499,1 (1) 
(13,1) 
4.431,4 
(1.368,0) 
(3.063,4) 
1.083,8 
858,1 
13,3 
64,5 
1.118,7 
94,8 
22,1 
324,7 
1.796,7 (558,7) 
(523,7) 
(29,5) 
(830,8) 
(70,4) 
(24,4) 
(-) 
(-) 
444,6 449,4 
127,7 
850,1 
2,5 
179,4 
498,9 
174,0 
95,2 
1.963,6 
567,4 
- 0,2 
88,8 
18,0 
0,1 (-) 
(850,1 
(-
(-) 
(-) 
(857,0) 
(684,9) 
TOTAL 15.766,7 10.751,8 5.014,9 
(1) Aid to the production of durum wheat = ECU 425,9 million 
Breokdown of Intervention expenditure on storoge 
1993 
(ECU ml 11 ion) 
PRODUCT Total 
storoge 
a * b + c Total 
private 
storoge Total 
public 
storoge 
c » dte+f+g PUBLIC STORAGE 
Technical 
costs Financial 
costs Differences 
between 
buylng-ln 
and eel Iing 
prices Total 
Depreciation Depreciation 
g - h + i Depreciation 
on purchase Special 
depreciation 
at end of yeor 
Cereals, of which: 
- cannon bread wheat 
- feed wheat 
- durum wheat 
- barley 
-rye 
- maize 
- sorghum 
- triticale 
Rice 
SugorO) 
Olive oil 
Oilseeds 
Fibre flax and hemp 
Fruit and vegetables*2^ 
Wine products/olcohol*3) 
Tobacco 
Milk products, of which: 
- skimmed milk 
- butter and cream 
- cheese 
Beef 
Sheepmeat and goatmeat 
Pigmeat 
Fishery products 2.723,76 
1.426.83 
46.79 
(13,18) 
740.30 
133.08 
371,48 
17,27 
0.00 
(2.97) 
929.96 
177,30 
0.01 
0,00 
1,84 
290,61 
(17,68) 
293.83 
(44.63) 
161.60 
176.86 
1.383.06 
3,88 
2,43 
0,48 1.19 
0,00 
529.99 
17,17 
0,00 
0.00 
1.84 
57.47 
0.00 
211,87 
0.002 
57,98 
193.88 
(0,09) 
3,88 
2,43 
0,48 2.722.58 
1.426.83 
46,79 
(13,18) 
740,30 
133.08 
371,48 
17,27 
0,00 
(2.97) 
0.01 
160.13 
0.01 
0,00 
0*00 
233.15 
(17,68) 
81.97 
(44,63) 
103,62 
22,98 
1.383,15 
0,00 
0,00 
0,00 646,36 194,47 
298,00 
6,05 
68,09 
169.03 
54,67 
49.02 
1,50 
0,001 78,72 
1,88 
28.62 
50.07 
17.03 
17.43 
0.72 
0.00 
0.31 
0,00 
12,12 
0.00 
0.00 
0.00 
11,75 
3.08 
20,74 
272.81 
0.00 
0.00 
0,00 1.41 
16,61 
2.72 0,11 
0,00 
8,07 
0,00 
0,00 
0,00 
2,51 
1.25 
23,70 
103,50 
0,00 
0,00 
0,00 3,03 
16,32 
4,34 (546,25) 
(219.72) 
(7.43) 
(174,87) 
(90.07) 
(23.63) 
(34,52) 
0.003 
(0.01) 
(3.40) 
0.01 
(13.18) 
0.01 
0.00 
0.00 
8.61 
(44.02) 
(87.55) 
(60,01) 
(28.91) 
1.38 
(119.20) 
0,00 
0,00 
0.00 2.427.99 
1.265.82 
46,29 
64,99 
611.27 
85.00 
339,55 
15,05 
0.01 
0.002 
0,00 
153,12 
0.00 
0.00 
0.00 
210,27 
22.01 
125.08 
10,94 
99.60 
14.54 
1.126,04 
0.00 
0,00 
0,00 2.091.49 
1.102,50 
36,19 
64.84 
483.70 
49.65 
339.55 
15.05 
0,01 
0.002 
0.00 
119.20 
0.00 
0.00 
0,00 
179.42 
17.43 
79,97 
10,19 
69,78 
0.00 
757.88 
0.00 
0,00. 
0.00 336.49 
163.33 
10,09 
0.15 
127.57 
35.35 
0.00 
0.00 
0,00 
0.00 
0.00 
33.92 
0.00 
0.00 
0.00 
30,85 
4.58 
45.12 
368.16 
0.00 
0,00 
0.00 0.75 
29,83 
14.54 
TOTAL 5.386,11 829.77 4.960,33 967,16 333,61 (804.95) 4.064,51 3.245,39 819.13 
(1) Sugar storage costs are covered by charging storoge levies to sugar manufacturers. 
(2) ECU 0,31 million storage and ECU 1,93 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 ECU 0,97 mi 11 ion ECU 7,64 ml 11 ion 
' Depreciation ECU 77.77 mi I lion ECU 132,50 ml I lion 
N.B.: Excluding expenditure on food aid for East European countries: ECU 158 million (801.189). 
155 
ANNEX 9.1 TRENDS IN QUANTITIES IN INTERVENTIONSTOCKS 
156 
ANNEX 9.2 TRENDS IN QUANTITIES IN INTERVENTIONSTOCKS 
157 
ANNEX 9.3 TREND IN QUANTITIES IN INTERVENTION STOCKS 
158 
ANNEX 9.4 TREND IN QUANTITIES IN INTERVENTION STOCKS 
159 
ANNEX 9.5 TREND IN QUANTITIES IN INTERVENTION STOCKS 
160 
ANNEX 9.6 TREND IN QUANTITIES IN INTERVENTION STOCKS 
QUANTITY AND VALUE OF PRODUCTS IN' PUBLIC STORAGE 
(Including additional depreciation at the end of the year) 
PRODUCTS 
Common wheat 
Coimon wheat not suit­
able for bread-making 
Bar ley 
Rye 
Durum wheat 
Ma i ze 
Sorghum 
Rice 
Total cereals/rice 
01 i ve oil 
Rape 
Sunflower 
Total oils and fats 
Tobacco - leaf 
Tobacco - processed 
Tobacco - baled 
Total tobacco 
Skimmed milk powder 
Butter 
Grana Padano 
Parmesan reg 
Total mi Ik products 
Beef (quarters) 
Boned beef (5) 
Total beef (5) 
Public alcohol (hi) 
GRAND TOTAL Situation at 30.09.1991 (1) 
Ouant i ty 
(tonnes) 
5.820.874 
173.201 
5.381.602 
3.158.524 
2.824.359 
876 
0 
190.750 
17.550.186 
42.260 
13.438 
416 
56.114 
29 
22.130 
86.877 
109.036 
490.501 
390.173 
880.674 
425.549 
315.121 
740.670 
2.248.797 
-Book value 
(ECU mi 11 ion) 
(2) 
341.2 
10,6 
307.6 
184,0 
123,4 
0,1 
25,5 
992,4 
55, 1 
2,4 
0. 1 
57,6 
0 
3.0 
25.4 
28,4 
366,5 
360,5 
727,0 
368,4 
401,5 
769,9 
8,7 
2.584,0 % of 
book 
value 
13,2 
0,4 
11.9 
7.1 
4,8 
p.m. 
1.0 
38,4 
2,1 
0, 1 
p.m. 
2,2 
0,1 
1.0 
1,1 
14,3 
13.9 
28,2 
14,3 
15,5 
29.8 
0.3 
100 % Foreseeable 
sales value 
(ECU mi 11 ion) 
346.6 
10,1 
314,2 
184.4 
216.7 
0,1 
25.8 
1.097,9 
53.2 
2.3 
0.1 
55.6 
6.6 
25,9 
32,5 
367,9 
350,7 
718,6 
382,5 
414,9 
797,4 
10,3 
2.712,3 Situation at 30.09.1992 (1) 
Ouant i ty 
(tonnes) 
8.340.864 
184.563 
5.962.893 
3. 132.956 
4.550.513 
500.847 
0 
16.723 
22.689.359 
64.008 
0 
0 
64.008 
6 
11.323 
18.707 
30.036 
71.267 
161.156 
7.158 
239.581 
427.736 
395.551 
823.287 
2.151.799 
-Book value 
(ECU mi I 1 ion) 
(3) 
491, 1 
11,3 
358,4 
188,4 
283.7 
28.7 
2.2 
1.363,8 
69.8 
69,8 
p.m. 
1,4 
7.9 
• 9,3 
53,3 
145,6 
38,4 
237,3 
382. 1 
507.9 
890.0 
10,3 
2.580,5 % of 
book 
va lue 
19.0 
0.4 
13,9 
7.3 
11.0 
1 . 1 
0.1 
52,8 
2.7 
2,7 
p.m. 
0,1 
0.3 
0.4 
2,1 
5.6 
1.5 
9.2 
14.8 
19,7 
34.5 
0,4 
100 X ForeseeabIe 
sales value 
(ECU mi I I ion) 
495,3 
11 .0 
354.1 
186.0 
337,8 
29.7 
2.3 
1.416.2 
81 .8 
81 ,8 
p.m. 
3,2 
5,3 
8,5 
53,6 
145.5 
38.6 
237,7 
383. 1 
519.0 
902, 1 
9,9 
2.656,2 Situât ion at 30.09.1993 (1) 
Ouant i ty 
(tonnes) 
11.295.254 
482.606 
8.191.724 
2.348.223 
3.480.731 
3.131.086 
152.003 
25 
29.081.653 
167.275 
0 
0 
167.275 
0 
35 
13.505 
13.540 
39.751 
160.365 
7.295 
2.97 1 
210.381 
258.9*9 
640.996 
899.945 
2.839.796 
-Book value 
(ECU mi 1 1 ion) 
(4) 
687.8 
28,7 
445,6 
119,7 
197,3 
254,4 
12,2 
p .m. 
1.745.7 
187,5 
187,5 
p.m. 
4.2 
4,2 
29,9 
124,5 
26, 1 
12.3 
192,8 
149,6 
365.2 
514,8 
14,7 
2.659,7 % of 
book 
va lue 
25.9 
1 . 1 
16.8 
4,5 
7.4 
9.5 
0.4 
65.6 
7.0 
7.0 
p.m. 
0.2 
0,2 
1 . 1 
4.7 
1.0 
0.5 
7,3 
5.6 
13.7 
19.3 
0.6 
100.0 ForeseeabIe 
sa I es value 
(ECU mi I 1 ion) 
699,5 
28,2 
439, 1 
117,5 
261 ,2 
261 , 1 
12.7 
p.m. 
1.819,1 
214.6 
214,6 
p.m. 
4, 1 
4, K3Î 
31 .2 
123,4 
25,8 
12.2 
192.5 
149, 1 
362,2 
511.3 
13,2 
2.754,7 
(1) Regulation (EEC) No 2776/88 provides that 2nd category expenditure to be claimed for a given year is to be calculated on the basis of the opérât ions xorried out during 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 budgetary rates valid for the conversion of expenditure in September 1991. 
(3) The value expressed In ECU hoe been obtained by applying to the carryover value in national currency the budgetary rotes valid for the conversion of expenditure in September 1992. 
(4) The value expressed In ECU has been obtained by applying to the carryover value in national currency the budgetary rates valid for the conversion of expenditure in September 1993. 
(5) Quantity In «carcass equivalent» since 1993. 
ANNEX 1 1 
Overall cost of the Guarantee Section as a percentage of gross 
do mestlc product (GDP) 
Year 
1983 
198 4 
1985 
1986 
1987 
1988 
1989 
1990 
1991 
1992 
1993 EAGGF Guarantee Section 
expenditure 
(ECU b i 1 I Ion) 
Gross 
15,812 
18,346 
19,744 
22,137 
22,968 (3) 
2 7,687(4) 
25,87 3 
2 6,454 
3 2,3 86 (5) 
3 2,108 (5 ) 
34,748 (5) Community gross domestic 
product at market 
prices (current rates 
and prices) 
(ECU billion) 
(Source : Cronos- leg) 
( 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 
5.303,3 (6) 
5.323,8 (6) EAGGF Guarantee expendi­
ture as % of Commun 11y 
gross domestic product 
Gross 
0,55% 
0,595! 
0,5 9% 
0,62% 
0,61% 
0,68% 
0,58% 
0,56% 
0,64% 
0 , 6 1 % ( 6 ) 
0,65% (6) rO 
(D 
(2) 
(3) 
(4) 
(5) 
(6) Including consequences of accounts clearance 
1981 
from 
1987 
1988 to 1985 -
1986 -
f I nanc I a I 
financial EUR 10 
EUR 12 
y e a r 
year 
Ine lu d I ng 
Est I mate expenditure using appropriations carried over from the previous year 
163 
ANNEX 1 2 
REVENUE FROM THE CO-RESPONSIBILITY LEVY ON MILK AND ALLOCATION TO VARIOUS MEASURES 
(ECU million) 
MEASURE FROM 
16.09.1977 
TO 
31.12.1986 1987 1988 
(D 1989 
(2) 1990 1991 1992 1993 FROM 
16.09.1977 
TO 
15.10.1993 
A. REVENUE FROM LEVY 
(3) 3.931,2 447,6 487,3 423,7 313,7 292,0 291,5 184,9 
(4) 6.371,9 
B. TOTAL EXPENDITURE 
a) School mi Ik 
(R.1080/77) 
b) Butter for the manu­
facture of Ice-cream 
(R.232/75, R.262/79, 
R.1932/81, R.570/88) 
c) Butter for pastry 
manufacture 
(R.262/79, R.1932/81, 
R.442/84, R.570/88) 
d) Concentrated butter 
for direct consumption 
(R.349/73, R.649/78, 
R.3143/85) 
e) Promotion, advertising 
and marketing research 
in the Community 
(R.723/78) 
f) Market research 
outside the 
Community 
(R.1993/78, R.1024/78) 
g) Improvement of the 
quality of milk 
(R.1271/78, R.382/89) 
h) Disposal for pig and 
poultry feed 
(R.368/77, R.443/77, 
R.1844/77) 
i) Other butter 
destocking schemes 
j) Financing of 
priority measures 3.931,2 
540,6 
254,0 
356,4 
80,6 447,6 
99,3 
40,6 
122,3 
pm (5) 487,3 
112,7 
49,6 
117,2 
pm (5) 423,7 
136,2 
32,0 
120,1 
57,7 313,7 
140,6 
29,3 
19,7 
43,1 292,0 
139,9 
53,5 
35,6 
1,3 291,5 
174,5 
26,0 
18,2' 
3,7 184,9 
(6) 
83,5 
351,2 
79,4 
791,9 
152,7 
1.324,2 40,7 
5,2 35,1 
1,5 39,0 
5,3 58,4 
22,6 54,5 
7,2 58,6 
10,5 69,1 
32,3 
102,1 
37,4 2,3 
168,9 33,4 6.371,9 
1.427,3 
485,0 
789,7 
186,4 
706,6 
164,0 
791,9 
290,5 
1.530,5 
(1) Revenue from co-responsibility levy and expenditure against the 1987 budget (approximately 10 months). 
(2) Revenue from co-responsiblllty levy and expenditure against the 1988 budget (approximately 1114months). 
(3) Excluding appropriations carried over from one year to the next. 
(4) This levy was suppressed since 31.03.1993. 
(5) Expenditure in the Member States on the disposal of concentrated butter was ECU 67.4 million in 1987 and 
ECU 162.8 million in 1988. That expenditure is being reimbursed to the Member States in four installments from 
1989 pursuant to Regulation (EEC) No 801/87. 
(6) The available funds have been allocated between the three priority measures in proportion to expenditure. 
ANNEX 13 
EQUALIZATION OF STORAGE COSTS FOR SUGAR 
COMMUNITY SUGAR Situation at 31.01.1994 
(a) % of annua I levies. 
(b) X of cumulative annual levies. Sugar year 
1968/69 
1969/70 
1 970/71 
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 Tota1 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 
482.847.708,67 
476.418.365,75 
499.294.690.40 
515.128.981,40 
446.395.404,00 
369.741.408,00 
326.977.355,00 
327.909.129,70 
363.572.753,18 Total 
Re imbursements 
(ECU A) 
63.916.054.19 
69.848.500,70 
65. 11 K. 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 
407.810.922,59 
435.699.775,44 
486.190.963,77 
414.782.844,00 
387.616.123,86 
349.230.940,32 
401.561 .961 ,84 
428.510.772,04 
439.290.158,21 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 
+ 75.036.786,08 
+ 40.718.590,31 
+ 13.103.726,63 
+ 100.346 .137,40 
+ 58.779.280,14 
+ 20.510.467,68 
- 74.584.606,84 
- 100.601.642,34 
- 75.717.405,03 % 
(a) 
+ 1,43 
- 7,09 
+ 5,68 
+ 4,60 
+ 0,35 
+ 8,95 
+ 6,08 
- 46,84 
+ 8,05 
f 1,09 
+ 3,77 
- 4,96 
+ 3,08 
- 6,27 
- 12,96 
- 3,70 
+ 15,54 
+ 8,55 
+ 2,62 
+ 19,48 
+ 13,17 
+ 5,55 
- 22,81 
- 30,68 
- 20,83 Cumulat ive ba lance 
absolute 
(ECU A) 
+ 928.382,81 
3 .69 4.065,78 
+ 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 
- 33.641.536,45 
+ 7.077.053,86 
+ 20 .180.780 , 49 
+ 120.526.917,89 
+ 179.306.198,03 
+ 199.816.665,71 
+ 125.232.058,87 
+ 24.630.416,53 
- 51.086.988,50 % 
(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 
- 0,72 Durat ion of 
storage 
(months) 
5,63 
6,13 
5,38 
5,9 4 
5,81 
4,80 
4,64 
6,24 
5,99 
5,8 4 
6,35 
6,17 
6,09 
6,50 
7,62 
7,73 
6,77 
7,33 
7,35 
6,57 
6,20 
' 5,90 
5,90 
6,28 
5,81 
165 
ANNEX 14 
REVENUE FROM LEVIES IN THE SUGAR SECTOR 
1993 
(Situation at 31.01.1994) 
BUDG. AMOUNT 
HEAD. TITLE IN ECU (B) 
110 Sugar production levies (1) 692.980.573 
112 Isoglucose production levies (1) 5.435.530 
116 Additional levy (-2) 
115 Elimination levy (2) 
111 Sugar storage levies 416.676.836 
113 Amounts charged on production of C sugar 89.880 
and isoglucose which is not exported 
114 Amounts charged on substituted C sugar 79.544 
and C isoglucose 
TOTAL REVENUE BUDGET CHAPTER 11 1.115.262.361 
(1) Basic production levies and B levies pursuant to Article 
28 of Council Regulation (CEE) No 1785/81. 
(2) Designed to eliminate, during the period covering marketing 
years 1986/86 to 1990/91, the deficit of ECU (A) 400 
mi I I ion 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. 
ANNEX 15 
SELF-FINANCING ARRANGEMENTS IN THE SUGAR SECTOR (1)(2)(3) 
1986/87 TO 1990/91 MARKETING YEARS" 
A. EXPENDITURE CHARGED TO COMMUNITY 
SUGAR AND ISOGLUCC-SE PRODUCERS 
). 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 to 4 
6. Total overalI loss 
B. LEVIES IMPOSED 
7. Basic production levies 
8. B levies 
9. Special elimination levies (marketing 
years 1986/87 and 1987/88) 
10. Additional levy (marketing years 
1988/89 to 1990/91) 
11. Total levies MARKETING YEARS 
- 1986/87 
tonnes 
12.790.202,8 
10.950.682,6 
1.839.520,2 
ECU(A)/t 
446,38 
ECU(A) 
821.125.027 
- 10.076.061 
811.048.966 
ECU(A) 
136.921.227 
447.100.841 
227.026.898 CO H 
CO II 
CO || 
• II 
OO II 
T H 
O II 
• II 
y— II 
y— N 
OO H 1987/88 
tonnes 
12.667.742,9 
.11.138.248,8 
1.529.494,1 
ECU(A)/t 
447,49 
ECU(A) 
684.433.315 
- 4.118.226 
680.315.089 
ECU(A) 
135.573.194 
44*3.098.255 
101.643.640 
680.315.089 
SS3S3SSS3S3 1988/89 
tonnes 
12.775.277,4 
10.891.162,2 
1.884.115,2 
ECU(A)/t 
385,10 
ECU(A) 
725.572.763 
+• 21.644.396 
747.217.159 
ECU(A) 
136.701.929 
451.875.859 
158.639.371 
747.217.159 1989/90 
tonnes 
12.750.147,1 
11.340.919,8 
1.409.227,3 
ECU(A)/t 
287,34 
ECU(A) 
404.927.372 
+ 2.568.669 
407.496.041 
ECU(A) 
133.704.264 
273.791.777 
407.496.041 1990/91 
tonnes 
13.621.191,3 
11.946.411,8 
1.674.779,5 
ECU(A)/t 
387,19 
ECU(A) 
648.457.875 
- 8.758.978 
639.698.897 
ECU(A) 
142.672.867 
481.536.463 
15.181.320 
639.698.827 Aggregate for 
1986/87 to 
1990/91 
tonnes 
64.604.561,5 
56.267.425,2 
8.337.136,3 
ECU(A)/t 
. -
ECU(A) 
3.284.516.352 
1.259.800 
3.285.776.152 
ECU(A) 
685.573.481 
2,097.403.195 
328.670.538 
173.820.691 
3.285.776.152 
(1) Application of Articles 28 and 28a Of Council Regulation (EEC) No 1785/81. 
(2) All the quantities are expressed as white sugar (sugar) or dry matter (isoglucose). 
(3) Definitive situation with regard to the quota system for 1986/87 to 1990/91, as established at the time of the fixing in October 1992 of the amounts 
of the levies for the 1991/92 marketing year (Commission Regulation (EEC) No 2965/92). Oi 
167 
ANNEX 16 
SELF-FINANCING ARRANGEMENTS IN THE SUGAR SECTOR (1)(2)(3) 
1991/1992 TO 1992/1993 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 tonxie 
5. Overall loss in marketing 
year charged to Community 
producers (3x4) 
Cumulative adjustment due 
to rectification of 1 à 4 
6. Total overal I loss 
B. LEVIES IMPOSED 
7. Basic production levies 
8. B levies 
9. Additional levy 
10. Total levies MARKETING YEAR 
1991/92 
tonnes 
13.533.896,3 
12.248.849,0 
1.285.047,3 
ECU(A)/t 
397,13 
ECU(A) 
510.330.834 
+ 14.936.564 
525.267.398 
ECU(A) 
141.731.998 
383.535.400 
525.267.398 1992/93 
tonnes 
13.618.705,0 
12.143.115,4 
1.475.589,6 
ECU(A)/t 
412,14 
ECU(A) 
608.149.498 
- 16.196.364 
591.953.134 
ECU(A) 
, 142.617.642 
449.335.492 
591.953.134 AGGREGATE FOR 
1991/92 TO 
1992/93 
tonnes 
27.152.601,3 
24.391.964,4 
2.760.636,9 
-. 
-
ECU(A) 
1.118.480.332 
1.259.800 
1.117.220.532 
ECU(A) 
284.349.640 
832.870.892 
1.117.220.532 
(1) Application of Articles 28 and 28a of Council Regulation (EEC) No 1785/81. 
(2) All the quantities are expressed as white sugar (sugar) or dry matter (isoglucose). 
(3) Situation at the fixing in October 1993 of the amounts of the levies for the 1992/93 marketing year 
(Commission Regulation (EEC) No 2791/93). 
Annex 17a 
Advance payments to Member States for 1993 
in national currency 
DATE OF DECISION 
21.12.92 
27.01.93 
26.02.93 
29,03.93 
30.04.93 
24.05.93 
28.06.93 
27.07.93 
24.08.93 
27.09.93 
25.10.93 
30.11.93 
09.12.93 
21.12,93 
TOTAL N.C. 
TOTAL ECU B 
BFR 
7.187.000.000,00 
6.440.000.000,00 
4.184.000.000,00 
4.336.000.000,00 
4.480.000.000,00 
4.643.000.000,00 
3.593.000.000,00 
4.824.000.000,00 
4.717.000.000,00 
2.945.000.000,00 -
2.995.000.000,00 
1.578.757.000,00 
474.243.000,00 
510.245,00 
52.397.510.245,00 
1.298.734.126,85 DK 
DKR 
1.223.100.000,00 
894.500.000,00 
592.500.000,00 
787.200.000,00 
1.410.000.000,00 
818.700.000,00 
545.000.000,00 
886.400.000,00 
950.200.000,00 
618.200.000,00 
723.400'. 000,00 
498.081.300,00 
149.618.700,00 
78.555,74-
10.096.978.555,74 
1.334.709.860,39 D 
DM 
549.200.000,00 
791.900.000,00 
647.400.000,00 
585.900.000,00 
801.800.000,00 
1.756.700.000,00 
763.600.000,00 
798.200.000,00 
• 780.400.000,00 
491.700.000,00 
916.300.000,00 
637.270.300,00 
191.429.700,00 
206.213,08 
9.712.006.213,08 
4.976.154.686,04 EL 
DRA 
• 95.930.000.000,00 
98.670.000.000,00 
54.700.000.000,00 
62.980.000.000,00 
69.570.000.000,00 
43.250.000.000,00 
61.720.000.000,00 
60.820.000.000,00 
49.220.000.000,00 
58.540.000.000,00 
32.960.000.000,00 
14.111.150.000,00 
4.238.850.000,00 
30.478.065,00 
706.740.478.065,00 
2.715.016.587,82 ES 
PTA 
76.730.000.000,00 
56.450.000.000,00 
26.470.000.000,00 
20.610.000.000,00 
88.300.000.000,00 
31.040.000.000,00 
24.580.000.000,00 
41-.500.000.000,00 
44.280.000.000,00 
39.740.000.000,00 
107.590.000.000,00 
34.528.100.000,00 
10.371.900.000,00 
6.497.884,00 
602.196.497.884,00 
4.175.655.068,76 F 
FF 
4.910.000.000,00 
4.287.000.000,00 
4.943.000.000,00 
3.907.000.000,00 
8.143.000.000,00 
4.780.000.000,00 
3.959.000.000,00 
4.282.000.000,00 
5.123.000.000,00^ 
4.298!000.000,0(g 
3.112.000.000,00 
1.967.102.000,00 
590.898.000,00 
48.332.894,92 
54.350.332.894,92 
8.184.765.622,72 
Annex 17b 
Advance payments to Member States for 1993 
in national currency 
DATE OF DECISION 
21.12.92 
27.01.93 
26.02.93 
29.03.93 
30.04.93 
24.05.93 
28.06.93 
27.07.93 
24.08.93 
27.09.93 
25.10.93 
30.11.93 
09.12.93 
21.12.93 
Exchange difference 
TOTAL N.C. 
TOTAL ECU IRL 
IRL 
243.400.000,00 
120.400.000,00 
-56.250.000,00 
54.100.000,00 
124.050.000,00 
67.100.000,00 
87.150.000,00 
63.150.000,00 
124.100.000,00 
43.350.000,00 
112.500.000,00 
143.187.800,00 
43.012.200,00 
4.361,22 
1.281.754.361,22 
1.649.917.622,30 I 
LIT 
1.083.500.000.000,00 
832.500.000.000,00 
439.900.000.000,00 
584.800.000.000,00 
953.100.000.000,00 
492.100.000.000,00 
512.400.000.000,00 
491.200.000.000,00 
585.500.000.000,00 
925.400.000.000,00 
773.100.000.000,00 
609.278.700.000,00 
183.021.300.000,00 
416.607.478,00 
8.466.216.607.478,00 
4.765.436.356,10 L 
LUF 
62.770.000,00 
- 13.020.000,00 
35.460.000,00 
- 3.980.000,00 
6.480.000,00 
6.650.000,00 
21.500.000,00 
59.960.000,00 
20.660.000,00 
490.000,00 
42.850.000,00 
42.471.870,00 
12.758.130,00 
8.366,00 
295.058.366,00 
7.319.957,38 NL 
HFL 
529.600.000,00 
502.300.000,00 
366.600.000,00 
427.400.000,00 
478.100.000,00 
417.700.000,00 
325.100.000,00 
503.100.000,00 
358.800.000,00 
318.800.000,00 
547.000.000,00 
264.612.900,00 
79.487.100,00 
553.258,61 
5.119.153.258,61 
2.328.081.198,19 P 
ESC 
13.686.000.000,00 
13.604.000.000,00 
6.529.000.000,00 
4.625.000.000,00 
2.730.000.000,00 
5.247.000.000,00 
7.139.000.000,00 
5.592.000.000,00 
5.255.000.000,00 
6.152.000.000,00 
10.315.000.000,00 
4.232.576.000,00 
1.271.424.000,00 
823.461,00 
86.378.823.461,00 
478.059.118,26 UK 
UKL 
213.750.000,00 
146.400.000,00 
80.300.000,00 
118.400.000,00 
228.100.000,00 
334.150.000,00 
174.100.000,00 
185.800.000,00 
83.000.000,00 
55.550.000,00 
227.150.000,00 
235.160.200,00 
70.639.800,00 
215.609,74 
2.152.715.609,74 
2.737.874.794,21 TOTAL EEC 
ECU 
3.835.282.200,42 
3.247.871.901,96 
2.293.137.530,85 
2.258.969.715,93 
4.055.364.304,07 
3.226.031.720,20 
2.353.364.832,94 
2.661.277.936,58 
2.684.714.166^96 
2.368.249.79©7 
3.105.955.672,12 
1.964.982.745,20 
590.261.396,80 
8.269.985,37 
2.008.900,95 
34.651.724.999,02 
34.651.724.999,02 
170 
ANNEX 18 
meas applied to trade 
CURRENCY 
DM 
BFR/LFR 
HFL 
FF 
LIT 
IRL 
DKR 
UKL 
DRA 
PTA ' 
ESC PRODUCTS 
AI I products 
AI I products 
AI I products 
AI I products 
Beef and milk products 
Crops and sugar 
Pigmeat 
Eggs and poultry 
Wine 
OIive oiI 
AI I products 
AI I products 
Milk and beef 
Crops and sugar 
Pigmeat 
Eggs and poultry 
OIive oiI 
Wine 
Pigmeat 
Eggs and poultry 
Other livestock products 
Wine 
01i ve o iI 
Cereals and sugar 
Beef and milk products 
Pigmeat 
Eggs and poultry 
Wine 
Cereals, sugar 
OIive oiI 
Eggs and poultry 
Pigmeat 
Beef and milk products 
Wine 
01i ve o iI 
Cereals, sugar RATE USED 
FOR THE 
1993 
BUDGET 
(JULY '92) 
FROM 15.08.92 
TO 31.12.92 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
o 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
+ 1 ,8 
0 
0 
0 
+ 1 ,6 
0 
0 
0 
+ 3,7 
0 
0 
.+ ' 3,7 RATES RECORDED 
RELATING 
TO 1993 
(AVERAGE MONTHLY RATE) 
MINIMUM 
0 
o 
0 
0 
- 9 
- 9 
- 2,2 
- 5,5 
- 5,5 
- 1,5 
0 
0 
- 10,1 
• - 10,1 
- 3,3 
- 6,6 
- 1,6 
0 
- 0,3 
- 3,8 
- 0,6 
"- 2,3 
- 3,8 
- 5,6 
- 0,2 
- 2,3 
- 3,3 
- 5,8 
0 
0 
0 
0 
0 
0 
0 MAXIMUM 
0 
0 
0 
0 
- 2,2 
- 2,2 
0 
0 
- 0,3 
0 
0 
0 
- 3,3 
- 3,3 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 0,9 
0 
0 
- 0,1 
- 0,9 
0 
0 
0 
+ 0,2 
0 
0 
+ 0,2 
Annex 19 
Exchange rates 1993 
1) Conversion of monthly expenditure Into ECU - Budget rates 
Expenditure 
11.92 
12.92 
01.93 
02.93 
03.93 
04.93 
05.93 
06.93 
07.93 
08.93 
09.93 
10.93 Rate on: OJ: 
18.09.92 - C 240/92 
20.10.92 - C 272/92 
20.11.92-- C 304/92 
18.12.92 - C 336/92 
20.01.93 - C 015/93 
19.02.93 - C 050/93 
19.03.93 - C 079/93 
20.04.93 - C 111/93 
19.05.93 - C 142/93 
18.06.93 - C 168/93 
20.07.93 - C 197/93 
20.08.93 - C 226/93 B 
40,9612 
40,4480 
40,4302 
40,2569 
40,3754 
39,9677 
39,9912 
40,1113 
40,2072 
40,2678 
40,2530 
40,4526 DK 
7,72663 
7,56692 
7,64658 
7,55860 
7,53343 
7,44024 
7,47021 
7,47236 
7,50449 
7,49571 
7,52550 
7,84533 D 
1,98221 
1,96551 
1,96370 
1,95722 
1,96115 
1,94039 
1,94127 
1,94886 
1,95576 
1,95955 
1,94915 
1,92767 EL 
251,701 
254,860 
255,728 
260,308 
262,065 
260,849 
263,911 
265,864 
264,516 
266,946 
266,409 
270,591 ES 
139,627 
139,339 
140,603 
" 139,254 
138,784 
139,206 
139,128 
140,901 
149,234 
149,726 
152,873 
155,729 F 
6,77810 
6,66474 
6,64511 
6,68999 
6,63172 
6,56858 
6,62654 
6,58529 
6,59513 
6,58360 
6,65338 
6,70505 IRL 
0,751564 
0,745396 
0,748299 
0,740804 
0,739439 
0,795488 
0,801266 
0,799168 
0,801790 
0,802198 
0,808102 
0,815243 1 
1673,30 
1723,08 
1700,56 
1762,47 
1796,29 
1855,75 
1880,23 
1867,86 
1777,78 
1776,87 
1810,56 
1820,07 LUX 
40,9612 
40,4480 
40,4302 
40,2569 
40,3754 
39,9677 
39,9912 
40,1113 
40,2072 
40,2678 
40,2530 
40,4526 NL 
2,23271 
2,21221 
2,21017 
2,20086 
2,20507 
2,18455 
2,18179 
2,18966 
2,19319 
2,19728 
2,19390 
2,16830 P 
176,470 
174,757 
177,492 
174,948 
176,418 
177,541 
180,113 
180,161 
186,115 
186,292 
189,744 
195,476 UK 
0,758678 
0,800981 
0,810417 
0,797640 
0,792033 
0,819901 
0,795838^ 
0,79066£! 
0,785180 
0,780182 
0,759397 
0,759810 
Average 
rate » 
in ECU Total expend, in NC 
Total expend. In ECU 40,3451 7,56492 1,95171 260,308 144,216 6,64043 0,776860 1776,59 40,3088 2,19887 180,686 0,786272 
ANNEX 20 
AMOUNTS WITHHELD FROM PRODUCTION AND CONSUMPTION AID IN THE OLIVE OIL. FIBRE FLAX 
AND CRAPE JUICE SECTORS AND THEIR UTILIZATION 
(ECU) 
SCHEMES RELATED TO OLIVE 
OIL CONSUMPTION 
(Art.11(6) - R.136/66/EEC) 
INFORMATION AND PROMOTION 
SCHEMES SCHEMES RELATED TO aIVE 
OIL PRODUCTION 
(Art.5(2) and(4)- R.136/66/EEC) 
ESTABLISHMENT OF 
a IVE OIL REGISTER SCHEMES RELATED TO a IVE 
OIL PRODUCTION 
(Art .5(4) - R. 136/66/EEC) 
IMPROVEMENT OF 
QUALITY OF aIVE OIL SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art.20d(1) -
R.136/66/EEC) 
CONTRIBUTIONS TO COSTS OF 
RECOGNIZED ORGANIZATIONS 
AND ASSOCIATIONS SPECIFIC SCHEMES 
CONCERNING FIBRE FLAX 
(Art.2 - R.(EEC) 1308/70) 
INFORMATION AND PROMOTION 
SCHEMES SCHEMES RELATED TO THE CONSUMPTION OF 
GRAPE JUICE 
Art.4(2) -
R.2275/85/EEC Art.4(2) -
R.2275/85/EEC 
PROMOTION 
SCHEMES A.20 
(1) and 
A.3(4) 
R.3461/ 
85/EEC 
FINANC. OF 
RESEARCH Art. 4 
(•) 
R.3461/ 
85/EEC 
OVER­
HEADS 
YEAR WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION UTILIZ. UTILIZ. 
Until 
197» 
1960 
1981 
1982 
1983 
1984 
1985 
1966 
1987 
1988 
1989 
1990 
1991 
1992 
1993 314.322 
3.002.587 
2.450.465 
6.186.243 
164.079 
(61.380) 
7.385.034 
16.814.429 
1.904.138 
27.568.043 
24.431.817 
19.037.203 
29.760.024 
13.151.205 
5.725.087 186.053 
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 
10.739.627 
(1) 11.596.900 
1.913.256 
2.478.668 
2.790.595 
7.269.763 
15.922.259 
9.841.270 
5.703.249 
14.574.601 
10.865.415 
20.847.757 
15.020.682 
28.302.535 
27.876.365 
32.885.611 154.567 
10.217.222 
2.533.411 
10.560.376 
16.652.197 
13.510.537 
22.024.203 
16.887.665 
22.880.775 
23.026.556 
20.587.986 
8.178.986 
17.292.122 
4.052.643 3.508.293 
8.468.414 
978.326 
12.804.438 
10.669.627 
20.400.643 
21.840.665 
23.693.984 4.135.329 
4.606.092 
10.611.885 
7.504.480 
14.129.759 5.840.301 
4.240.523 
11.758.762 
5.746.143 
14.527.146 
8.944.125 
14.847.811 
15.903.625 
17.644.148 477.096 
10.022.034 
9.709.384 
6.591.949 
5.033.263 
7.239.877 
7.186.494 
6.635.186 
7.431.095 300.381 
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 
2.556.035 
2.239.724 
2.594.027 537.151 
996.897 
244.931 
1.154.500 
1.073.342 
3.274.836 
500.500 
1.303.210 
2.829.373 
1.649.911 
1.654.180 
4.995.386 
2.478.550 
(D 2.720.876 
3.156.545 
7.441.746 
5.137.237 
6.523.170 
6.493.761 
6.493.724 
8.890.122 3.901.559 
2.314.470 
5.293.257 
4.174.999 
6.296.229 
4.741.154 
4.841.138 82.041 
8.093 
TOTAL 154.777.843 87.303.019 
(1) Commitment» 208.080.866 188.559.246 102.476.945 40.987.546 99.541.665 60.326.378 25.914.785 22.665.768 46.857.181 31.562.807 90.134 
Annex 21 
EAGGF Guorontoo Section - 1993 - IrroqulorIt lee reported - Regulation (EEC) No 595/91 
ECU 1.000 
AMOUNT DK AMOUNT DE AMOUNT EL AMOUNT ES AMOUNT FR AMOUNT 
SECTOR Coses Costs Cases Cases Casss Casss B 
10. Csrsals and ries 
11. Sugar ond Isoglucose 
12. Oils ond fats 
13. Protein crops 
14. Fibre plants ond 
si Ik worms 
15. Fruits ond vegetables 
16. Wine 
18. Other crop products 
20. Milk ond milk products 
21. BeefA«ol 
22. Sheepmeat and goatmeat 
23. Pigmeat 
24. Eggs and poultry 
25. Non-Annex 11 products 
27. Accession compensatory 
amounts 
28. Monetory compensatory 
amounts 
29. Other Guorantee 
measures 
40. Fishery products 
99. Sector not specified 1.079 
3.573 
1.117 
305 
60 
15 1.070 
3.573 
1.117 
298 
42 16 
15 
12 
15 
2 
13 650 
10 
239 
2.272 
108 
90 
860 20 
68 
2.222 
108 
14 
818 42 
12 
1 
2 
72 
33 
1 
1 
5 751 
424 
98 
33 
5.505 
12.086 
190 
147 
539 
133 283 21 
1 
156* 
9 
14 
4 16.590 
1.926* 
5.628 
689 
4.813 
11.412 
190 
410 15.773 
1.457 
5.628 
662 
44 
91 47 
12 
8 
8 
7 
149 
4 
13 2.177 
403 
585 
587 
158 
3.327 
98 
280 2.143 
348 
585 
587 
134 
3.241 
98 
280 
63 
5 63 
5 27 
15 
2 
7 
4 
14 
22 
10 6.716 
380 
87 
2.991 
43 
6.371 
15.643 
947 
1.116 
19 
40 2.602 
114 
87 
496 
43 
5.180 
15.629 
939 (XM 
S 1.104 
12 
40 
TOTAL 21 6.149 6.100 75 4.235 3.256 177 19.912 17.328 211 24.877 23.564 251 7.688 7.489 118 34.353 26.246 
A - Totol amount indicated. 
B - Balance to be recovered. 
• Included ISO cases without financial Indication. 
N.B.: for sector «17 Tobacco» no irregularity reported in 1993. 
Annex 21 (ctd) 
SECTOR 
10. Cereals and rice 
11. Sugar and Isoglucose 
12. Oils ond fats 
13. Protein crops 
14. Fibre plants and 
s 11 kworme 
15. Fruits and vegetables 
16. Wine *; 
18. Other crop products 
20. Milk and milk products 
21. BeefA«ol 
22. Sheepmeat and goatmeat 
23. Plgmeot 
24. Eggs ond poultry 
25. Non-Annex 11 products 
27. Accession compensatory 
amounts 
28. Monetory compensatory 
amounts 
29. Other Guarantee 
measures 
40. Fishery products 
99. Sector not specified 
TOTAL IR 
Cases 
15 
16 AMOUNT 
824 
254 
1.078 572 
254 
826 Coses 
6 
1 
13 
1 
12 AMOUNT 
118.618 
13 
1.232 
161 
1.309 
11.715 
1.119 
550 
25 
47 134.742 114.832 B 
99.272 
13 
674 
161 
1.303 
11.715 
1.119 
550 
25 NL 
Coses 
17 
4 
10 
1 
4 
61 AMOUNT 
255 
121 
85 
342 
12 
2.512 
11 
165 
3.503 20 
62 
26 
104 
12 
2.500 
165 
2.889 P0 
Coses 
17 
106 
1 
141 AMOUNT 
1.030 
2.379 
76 
548 
480 
3.024 
7.549 1.030 
1.707 
76 
531 
480 
2.941 
6.765 UK 
Cases 
12 
4 
9 
5 
24 
43 
28 
1 
3 
33 
180 
A - Total amount Indicated. 
B - Balance to be recovered. 
•• Included 163 cases without financial Indication. 
N.B.: for sector «17. TABAC» no Irregularity reported In AMOUNT 
289 
38 
73 
47 
1.919 
430 
329 
132 
760 
70 
103 
80 
4.274 221 
14 
56 
38 
1.777 
200 
211 
19 
291 
45 
67 
2.939 CEE 
Cases 
161 
41 
335 
34 
9 
37 
39 
7 
314 
134 
41 
30 
19 
61 
10 
18 
2 
1 
1.298** Amount 
Indi­
cated Balance 
to be 
recov'd 
145.978 
4.549 
7.982 
3.635 
5.628 
2.030 
8.273 
158 
40.331 
18.093 
609 
2.870 
1.511 
2.900 
3.099 
403 
238 
68 
5 120.291 
3.776 
6.222 
1.009 
5.628 
1.982 
7.076 
134 
38.988 
16.872 
491 
-M2.840 
en 
1.137 
2.246 
2.946 
345 
183 
63 
5 
248.360 212.234 
1993. 
Annex 22 
EAGGF Guarantee 
Irregularities reported and recovery situation - REG. (EEC) No 595/91 
«IRENE3» 
Member State 
BELGIUM 
DENMARK 
GERMANY 
GREECE 
SPAIN 
FRANCE 
IRELAND 
ITALY 
LUXEMBOURG 
NETHERLANDS 
PORTUGAL 
UNITED 
KINGDOM 
TOTAL EEC 1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 
1 
2 < 1989 
A B 
78 66 
13,1 2,7 
294 210 
4 2,5 
1409 1120 
109,1 24,1 
1 0 
0 0 
6 6 
0,1 0,1 
442 392 
12 5,6 
100 89 
6,8 3 
412 131 
212,1 18,1 
0 0 
0 0 
268 251 
4,9 3,3 
0 0 
0 o 
736 621 
10,4 6,4 
3746 2886 
372,5 65,8 1989 
A B 
7 7 
0,1. 0 
30 22 
13,1 2,7 
71 46 
18,8 4,7 
3 0 
0,1 0 
13 10 
0,3 0,1 
121 105 
7,9 6,1 
12 10 
3 1,1 
242 39 
77,7 1,3 
1 1 
0 0 
82 50 
13,4 1,5 
0 0 
0 0 
164 144 
7,4 0,9 
746 434 
141,8 18,4 1990 
A B 
1 0 
0 0 
29 27 
3,4 1,4 
132 69 
28,6 1,6 
18 12 
0,9 0 
57 29 
1,9 0,2 
115 100 
2,7 2,1 
4 2 
0 0 
95 16 
75,1 1,9 
0 0 
. 0 0 
132 118 
7,4 3,9 
54 50 
1 0,6 
189 150 
3,7 1 
826 573 
125 12,7 1991 
A B 
22 17 
0,7 0,1 
24 21 
1,3 1,3 
43 14 
4,4 0,3 
14 2 
0,1 0 
64 34 
1,3 0,6 
101 76 
5,8 3 
10 3 
0,7 0,5 
82 15 
98,2 2 
0 0 
0 0 
93 71 
4,2 1,2 
16 11 
0,2 0,1 
131 97 
5,6 2,3 
600 361 
122,5 11,4 1992 
A B 
47 18 
1,9 0,4 
32 26 
1,1 0,8 
100 41 
7,2 1,4 
56 15 
1,4 0,3 
66 32 
4 0,8 
108 84 
6,6 2,7 
24 16 
1,2 0,1 
366 51 
71,6 1,5 
0 0 
0 0 
88 66 
7,7 3,4 
10 5 
3,8 0,2 
131 89 
7,9 2,1 
1028 443 
114,4 '13,7 1993 
A B 
21 6 
6,1 0,1 
75 45 
4,2 1 
177 88 
19,9 2,6 
211 23 
24,9 1,3 
251 128 
7,7 0,2 
118 48 
34,4 8,1 
16 8 
U 0,2 
47 12 
134,7 19,9 
0 0 
0 0 
61 34 
3,5 0,6 
141 19 
7,6 0,8 
180 102 
4,3 1,3 
1298 513 
248,4 36,1 TOTAL 
TOTAL 
DECLARED 
176 
21,9 
484 
27,1 
1932 
188 
303 
27,4 
457 
15,3 
1005 
69,4 
166 
12,8 
1244 
669,4 
1 
0 
724 
41,1 
221 
12,6 
1531 
39,3 
8244 
1124,3 TOTAL(*) 
RECOVERED 
114 
3,3 
351 
9,7 
1378 
34,7 
52 
1,6 
239 
2 
805 
27,6 
128 
4,9 
264 
44,7 
1 
0 
590 
13,9 
85 
1,7 
1203 
14 
5210 
158,1 TOTAL 
LOST 
0 
0 
70 
1,3 
52 
2,5 
0 
0 
0 
0 
21 
0,5 
0 
0 
0 
0 
0 
0 
0 
0 
2 
0 
28 
2,4 
•173 
6,7 Balance 
to be 
recovered 
68 
18,6 
71 
16,1 
553 
150,8 
259 
25,8 
223 
13,3 
209 
41,3 
60 
7,9 H 
1014 
624,7 
0 
0 
143 
27,2 
139 
10,9 
366 
22,9 
3105 
959,5 
1 = number of cases. 
2 = amounts in ECU mi 11 ion. 
A = case reported. 
B = case totally or partially recovered, 
* = on cases closed or still opened. 
Flnonclol results of cleoronce of the 1990 occounts 1990 (1) 
(ECU ml I I ion) (2> 
EAGGF-Guorontee expenditure — 1990 DK DE EL ES IR IT NL PO UK EC TOTAL 
1. Expenditure recognized 
a) Expenditure declared by the 
Member State for this 
. cleoronce 
b) Expenditure declared in 
in previous year but 
excluded from that clearance 
c) Expenditure declared excluded 
from current clearance 
d) Expenditure declared, subject 
to current clearance (o+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 
cIearonce 
d) Total expenditure charged, 
subject to current clearance 
(o+b+c) 
3) Expenditure charged to or to 
be paid to the Member State 
as a result of cleoronce 
(2d - 1f) 898.85 
898.85 
5,99 
904.84 
911,44 
911,44 
6,61 1.123,20 
1.123,20 
1,61 
1.121.59 
1.124,80 
1.124.80 
3,21 4.929.72 
5.326,89 
- 6.34 
5.320.56 
4.930.40 
397,17 
5.327,58 
7,02 1.389.05 
397,17 392,15 
1.27 
1.779.93 
- 18,74 
1.761.20 
1.390.11 
392.15 
1.27 
1.781,00 
19.80 1.788,63 
11,36 
1.800.00 
- 188.04 
1.611.96 
1.788.17 
11.36 
1.799,53 
187,57 5.366.30 
74,57 
5.440,87 
- 17,18 
5.423.68 
5.366,33 
74,57 
5.440.90 
17.22 1.562,48 
356,85 
1.919.33 
3.10 
1.916.23 
1.564,82 
356.85 
1.921,67 
5.44 3.476.19 
56,53 
3.532.73 
- 319,83 
3.212.90 
3.489,20 
56,53 
3.545.73 
332,83 4,66 
4.66 
0.76 
5.42 
5.42 
5,42 3.088.96 
3.088,96 
- 40.87 
3.048,08 
3.088,71 
3.088.71 
40.63 195.88 
195.88 
0.70 
196.58 
195.88 
195.88 
- 0.70 1.835,76 
1.861.41 
5.62 
1.867,03 
1.835.53 
25.65 
1.861,18 25.659,68 
25,65 1.314.28 
1.27 
26.972.71 
- 582,64 
26.390.07 
--4 
25.600.81 
1.314.28 
1.27 
27.003.84 
- 5,85 613.78 
(1) Based on Decision 93/659/EC 25.11. 
(2) Conversion rate on September 1993. 93. 
ISSN 0254-1475 
COM(94) 464 final 
DOCUMENTS 
EN 0103 
Catalogue number : CB-CO-94-489-EN-C 
ISBN 92-77-81443-8 
Office for Official Publications of the European Communities 
L-2985 Luxembourg