COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(91) 371 final 
Brussels, 17 October 1991 
TWENTIETH FINANCIAL REPORT 
on 
THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND 
EAGGF 
- 1990 -
GUARANTEE SECTION 
and 
FOOD AID AND ACCOUNTS CLEARANCE 
(presented by the Commission) 
COMMISSION OF THE EUROPEAN CQMVIUNITIES 
C0M(91) 371 final 
Brussels, 17 October 1991 
TWENTIETH FINANCIAL REPORT 
on 
THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND 
EAGGF 
- 1990 -
GUARANTEE SECTION 
and 
FOOD AID AND ACCOUNTS CLEARANCE 
(presented by the Commission) 

Average conversion rates used for 1990 
(cf. Annex 18) 
EUROPEAN COMMUNITY 1 ECU -
(budgetary) (*) 
BeIg ium 
Denmark 
Germany 
Greece 
Spa i n 
France 
Ireland 
Italy 
Luxembourg 
Nether Iands 
Portugal 
Uni ted K i ngdom 42,6474 BFR 
7,89567 DKR 
2,05417 DM 
191,656 DRA 
129,246 PTA 
6,93527 FF 
0,770096 IRL 
1509,83 LIT 
42,5409 LFR 
2,31351 HFL 
178,880 ESC 
0,709946 UKL 
(*) The ecu is the unit of account used for the Communities' budget; 
all receipts and expenditure, agricultural and non-agricultural, 
are expressed in ecus. Conversion into national currencies is ge­
nerally 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 consequen­
ces 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 re­
ferred to as MECU(B)". 

NTRODUCTORY NOTE 
a) Article 10 of Regulation (EEC) No 729/70 on the financing of the common 
agricultural policy required 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 1990. 
The main task of the Guarantee Section is the financing of 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 re­
funds on exports to non-Community countries, paid under the EEC market orga­
nizations, and intervention measures designed to stabilize the agricultural 
markets. 
b) Up to and including 1986, the financial year was always the same as the 
calendar year. The amendments made in 1987 to the Regulations governing the 
financing of the corrmon agricultural policy resulted, as regards the Guaran­
tee Section, in adjustments in the dates of closure of the accounts for 1987 
(1), 1988 (2) and subsequent financial years (3), with a gap opening up 
between the calendar year and the Guarantee Section financial 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.JL : This report was completed on 20 September 1991 
(1) 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 and seq. : expenditure here covers a period of twelve 
months from 16 October to 15 October. 
- Il -
SUMMARY OF THE TWENTIETH FINANCIAL REPORT 
EAGGF - GUARANTEE SECTION 
A. Community expenditure on markets 
The appropriations available for the Guarantee Section of the EAGGF for 
1990 amounted to ECU 28,024 million, including the set-aside of land from 
agricultural production (ECU 70 mi 11 ion), the Fisheries Guarantee Fund 
(ECU 32 million), repayments to Member States of expenditure on the 
depreciation of agricultural stocks and the special disposal of butter from 
public stocks (ECU 1.470 million), and, finally, ECU 21 mi 11 ion entered in 
Chapter 100 for fraud prevention. 
Allowing for a reduction in expenditure resulting from the clearance of the 
accounts for 1987 of ECU 377.9 mi 11 ion, the financial contribution of 
cereal producers (ECU 656.2 million) and milk producers (ECU 348.3 mil­
lion), total agricultural expenditure chargeable to the Guarantee Section 
for 1990 stood at ECU 26,453.5 million. 
2. An examination of the breakdowwn of agricultural expenditure by economic 
category shows that, on the basis of total expenditure taken into conside­
ration for the 1990 budget excluding the consequences of the clearance of 
accounts (ECU - 378 million) and miscellaneous payments (ECU 304 million), 
i.e. ECU 26,528 million, export refunds amounted to ECU 7,722 million 
(29.1 %) and market intervention measures to ECU 18,806 million (79.9 X). 
In the case of refunds, 57 X of total expenditure was taken up by cereals 
and milk products alone, followed by beef and veal (14.4 X). 
The product areas mainly responsible for expenditure on intervention were 
oilseeds (18.5 X) and milk products (16.1 X), followed by beef and veal 
(9.2 X), sheepmeat and goatmeat (7.7 X) and cereals and rice (7.5 X). 
Price compensatory measures accounted for ECU 12,957 mi 11 ion whilst sto­
rage aid amounted £o ECU 5,458 million (65.4 X and 27.6 X of total inter­
vention respectively). 
3. During 1990 the book value of public stocks fell from ECU 1,612 million on 
30 September 1989 to ECU 1,384 million on 30 September 1990, a fall of 
ECU 228 mi I I ion (14 X). 
This encouraging development fs chiefly the result of the depreciation mea­
sures taken during the 1989 and 1990 financial years. The appropriations 
made available to cover the costs of the depreciation exercise amounted for 
1990 to some ECU 3,800 mi 11 ion of which ECU 3,759 million were used. In 
that year the depreciation measures were used in the following sectors : 
cereals, milk products, tobacco, beef, oils and fats and alcohol. 
-NI­
AS regard the quantities in stock, during 1990 there was : 
- an increase for cereals and rice, tobacco, milk products and beef; 
- a fall for oils and fats and alcohol. 
B. Cash position and management of appropriations 
The 1990 budget was adopted in December 1989 and was implemented without any 
particular difficulties. 
For the Guarantee Section, twelve normal advances and one extraordinary 
advance were adopted during the year. 
The budget adopted covered all the expenditure and unused appropriations of 
the order of ECU 1 071 million resulted. It should be pointed out that 
ECU 44.5 million were charged finally to Article 998 - aid for .East European 
countries. Delays in the execution of payments by some Member States 
(ECU 405.5 million) and the emergency aid for the USSR, Romania and Bulgaria 
decided on by the European Council on 15 December 1990 (ECU 280 million) also 
led the Commission to ask the budget authority for non-automatic carryovers of 
ECU 685.5 mi I I ion. 
As a result of the improvement in its monitoring of appropriations (early 
warning system), the Commission was able on three occasions to effect 
transfers between chapters before the appropriations were used up. 
An under-estimate of requirements by some Member States made a final end-of-
year transfer necessary for cereals. 
C. Investigations and irregularities 
Throughout the year the Commission continued and stepped up its fraud 
prevention efforts, adopting or having the Council adopt a series of legal 
instruments permitting a reinforcement of the means of national controls with 
the aid of Community financing and, parallel to this, an increase in the 
number of checks and improvement of their quality. 
To prevent frauds from being caused by over-complicated rules, the Commission 
also undertook a review of agricultural legislation aimed at simplifying it 
and embarked on reducing the number of lines in the combined nomenclature 
serving as a basis for the payment of refunds. 
The Commission also began looking into modern control methods that could be 
used, in particular for checking crop areas, conducting a first experiment 
using remote sensing to survey areas under durum wheat. 
- IV -
At the same time, it stepped up its investigations on the ground, opening 54 
new files relating to cereals, beef, pigmeat, dried grapes, tobacco, etc. 
The number of irregularities reported by the Member States under Articles 3 
and 5 of Regulation (EEC) No.283/72 was 819 in 1990, as against 729 in 1989. 
On the other hand, the amount of undue expenditure was less. It is worth 
noting that Just 80 cases involving over ECU 100 000 accounted for 91X of the 
total amount and were confirmed as frauds. The Commission will pay particular 
attention to such cases in 1991. 
D. Clearance of accounts 
In November 1990 the Commission formally approved Member States' expenditure 
chargeable to the EAGGF Guarantee Section for 1988. This expenditure totalled 
ECU 27 700 mi I I ion. 
The systems audit method was again used for checking expenditure for 1S88. 
The method is clearly explained in an EAGGF Guarantee Section audit manual. 
The financial benefit to the Community budget for 1991 was ECU 580 million. 
Five Member States (Germany, Greece, France, Italy and the Netherlands) 
brought proceedings in the Court of Justice against Commission clearance 
decisions for 1988. 
in 1990 the Court delivered several judgments in cases brought by Member 
States relating to old clearance decisions. The Commission took note of these 
where appropriate and adapted its decisions. 
The memorandum used by Member States to standardize their annual claims, with 
all its technical explanations, was also amended in 1990 to accommodate, in 
particular, changes in the breakdown of the budget and in the rules governing 
the common agricultural policy. 
- V -
E. Accounts clearance in respect of Community food aid 
Commission Regulation (EEC) No 2200/87 laying down general rules for the mobi­
lization in the Community of products to be supplied as Community food aid 
took effect on 1 July 1987 and is the basis for the reform of the system of 
financing Community food aid. 
The reform means that financing for successful tenderers for aid schemes is 
provided directly by the Commission and not by the Member States. 
Financing for 1990 was therefore carried out directly by the Commission. 
Presentation of data relating to the quantity supplied in tonnes and the 
expenditure incurred by the Commission is now the responsibility of the 
Directorate-General for Development. 
The Guarantee Section of the EAGGF will continue to be responsible for the 
clearance of accounts for budget years in which financing was carried out 
under the old system. 
- VI -
SUMMARY 
£ajgs_ 
TITLE I: COMMUNITY EXPENDITURE ON MARKETS 1 
1. General 1 
1.1. 1990 budget 2 
1.2. Transfers of appropriations and appropriations available 3 
1.3. Agricultural expenditure 3 
1.4. Fixing of farm prices and related measures for 1990/91 5 
1.5. Emergency operation in support of Poland and Romania 6 
1.6. Unification of Germany . 9 
1.7. Set-aside measures 10 
1.8. Situation of intervention stocks in the Community 12 
2. Financing of the markets 15 
2.1. Comparison between original appropriations and expenditure in 1990. 15 
2.2. The agri-monetary situation 24 
2.3. Breakdown of expend i ture by econom i c type 28 
2.4. Trend of pub I i c stocks 33 
2.5. Corrections to be made to the breakdown of expenditure by Member 
States in connection with monetary compensatory amounts (MCAs) 36 
2.6. Overall cost of Guarantee Section 37 
3. Adiustments to legislation governing the EAGGF Guarantee Section 40 
TITLE II: CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 44 
4. System of advance payments and adjustment thereof 44 
5. Advance payments to the Member States 44 
5.1. Decisions on advance payments in respect of 1990 44 
5.2. Funds available and Member States' expenditure during the year.... 44 
6. Management of appropriations 45 
6.1. Appropriations available 45 
6.2. Transfers of appropriât ions..{ 45 
6.3. Expenditure 46 
6.4. Direct payments 47 
6.5. Budget operations. 47 
6.6. Carryover of appropr iat ions 48 
6.7. Summary of execution of 1990 budget 49 
- VI I -
TITLE III: INVESTIGATIONS. IRREGULARITIES AND RELATED WORK 52 
7.1. General remarks......... 52 
7.2. Legislative measures adopted during the reporting period to step 
up fraud prevent ion. 52 
7.3. Special checks and investigations.... 54 
7.4. Irregularities detected 59 
7.5. Recovery of amounts wrongly paid out.. 61 
7.6. Mutual information system 61 
7.7. Meetings of the EAGGF Irregularities Group 62 
7.8. Control agencies for olive ol I 62 
7.9. Regulation (EEC) No 4045/89 64 
7.10. Modernization of controls 64 
TITLE IV: CLEARANCE OF ACCOUNTS. 66 
8.1. Verification of EAGGF Guarantee Section expenditure and clearance 
procedure - 1988 66 
8.2. 1989. 67 
8.3. Verification procedure 68 
8.4. Memorandum. 71 
8.5. Appeals against accounts clearance decisions 71 
8.6. Illegal national aids and "upstream" infringements 71a 
TITLE V: CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID 
FOR PRODUCTS SUBJECT TO EEC MARKET ORGANIZATIONS 72 
9.1. Reform of the system of financing Community food aid 72 
9.2. Accounts c I earance 72 
-VIII -
INDEX OF TABLES Pages 
1. Original appropriations in the 1990 budget, appropriations 
available following transfers and expenditure 14 
2. Breakdown of Guarantee expenditure by product group 23 
3. MCAs applied to trade 25 
4. EAGGF Guarantee expenditure by economic type 26 
5. Breakdown of agricultural expenditure by economic type 27 
6a. Quantity of products in public storage 31 
6b. Book value of public stocks with intervention agencies 32 
7. Breakdown of expenditure by Member State, allowing for the impact 
of Article 10 of Regulation (EEC) No 1677/85 36 
8. Overall trend of EAGGF (Guarantee Section) expenditure 37 
9. Revenue under the common agricultural policy accruing as own 
resources of the Community 39 
10. Funds available to and expenditure by Member States for 1990 50 
11. Expenditure recorded in the Member States against the 1990 budget 
by type of f inane ing 51 
12. Dates of submissions of clearance claims by the Member States 68 
13. Measures which were subject to a systems audit for the first 
t ime in 1990 70 
13a. Situation at 31 July 1991 as regards appeals filed against the 
clearance of accounts decision 71b,c,d 
14. List of reservations still outstanding after the clearance of 
the 1983 accounts 73 
/.. 
- IX -
INDEX OF ANNEXES 
Pages 
1. Summary of implementation for 1990 74 
2. Expenditure charged against the 1990 budget 75 to 105 
3. EAGGF Guarantee expenditure by sector 106 to 108 
4. Breakdown of expenditure by sector and economic category - 1990 109 
5. Breakdown of expenditure by sector and economic category 
( 1986-1990) 110 
6. EAGGF Guarantee expenditure by sector and as percentage 
(1986-1990) 111 
7. Breakdown of EAGGF Guarantee of expenditure by economic category.. 112 
8. Breakdown of expenditure by economic category 113 
9. Breakdown of intervention expenditure in the form of storage costs 114 
9.1. Impact of expenditure on storage 115 
9.2. Breakdown of expenditure in the form of storage costs 116 
9.3. Private storage (breakdown by product) 117 
9.4. Public storage (breakdown by product) 118 
9.5. Public storage (breakdown by type of expenditure) 119 
9.6. Technical costs (by product) 120 
9.7. Expenditure on financial costs (by product) 121 
9.8. Expenditure losses on sales (by product) 122 
9.9. Breakdown of dépréciât ion 123 
9.10. Expenditure on depreciation 124 
10. Breakdown of intervention expenditure in the form of price 
compensat ing aids 125 
11. Quantity and value of products in public storage 126 
12. Overall cost of Guarantee Section as a percentage of gross 
domest ic product (GDP) 127 
13. Revenue from the co-responsibility levy on milk and allocation of 
proceeds among var ious schemes 128 
14. Equalization of storage costs for sugar 129 
15. Revenue from levies in the sugar sector 130 
16. Self-financing system in the sugar sector 131 
17a.-b. Advance payments to Member States for 1990 132-133 
18. Exchange rates - 1990 134 
19. Amounts withheld from production and consumption aid in the olive 
oil, fibre flax ancTgrape juice sectors and their utilization 135 
20. Irregularities reported and recovery situation (1990) 136 
21. Irregularities reported and recovery situation (1971-1990) 137 
22. Breakdown by sum involved and by Member State of communications 
made pursuant to Article 3 of R. (EEC) No 283/72 138-139 
23. Financial results of work on clearing 1988 accounts (including 
milk non-marketing and dairy herd conversion premiums) 140 

- 1 
TITLE, I 
COMMUNITY EXPENDITURE ON MARKETS 
GENERAL 
The year 1990 will, no doubt, be considered as a year of transition, 
a year marking a turning point for European agriculture. 
The efforts undertaken since the mid-eighties to reduce the increa­
sing volume of agricultural expenditure seem to have borne their 
fruits, albeit not without rural populations feeling the pinch at 
times. The events, however, which have punctuated 1990, may well 
Jeopardize the financial equilibrium labouriousI y achieved. 
The opening up of the countries of Eastern Europe with, as corolla­
ries, the aid operations In support of Poland, Romania and the 
Soviet Union, the integration of the former German Democratic Repub­
lic into the Community as a result of German unification, the conse­
quences of the deadlock at the GATT ministerial conference due to 
differences between the EEC and the United States on agricultural 
subsidies, the first effects of the reorientation and reform of the 
common agricultural policy with a view to adjusting it to the requi­
rements of the year 2000, these factors together with the need to 
find a solution to the problems caused by the less competitive farms 
in certain regions and the heightened concern for the protection of 
the environment stand as landmarks in 1990 which, to a greater or 
lesser degree, are liable to have a financial impact on the years to 
come. 
The thirty years which have elapsed, witnessing the birth, infancy 
and adolescence of the CAP, now belong to the history books. The 
CAP, now in adulthood, should adopt a new look and, without repu­
diating its past or calling into question the principles guiding it 
since the Treaty of Rome, learn to reconcile and harmonize the aspi­
rations of producers and consumers while taking into account . the 
economic and political demands of the world of today and of 
tomorrow. 
- 2 -
1.1. 1990 Budget 
The budget for 1990^) was finally adopted on 13 December 1989 fol­
lowing the trialogue meeting between the Council, Parliament and the 
Commission on 11 December. 
For the EAGGF Guarantee Section, this budget provided for appropria­
tions totalling ECU 28,024 million, broken down as follows : 
ORIGINAL BUDGET 19 9 0 
European Agricultural Guidance and Guarantee 
Fund, Guarantee Section (Titles 1 and 2) 
Set-aside of land from agricultural production 
(Article 390). Part financed by the Guarantee 
Sect ion 
Guarantee Funds for fisheries (Chapter 40) 
Repayments to Member States of expenditure on 
the depreciation of agricultural stocks and the 
special disposal of public stocks of butter 
(Chapter 81) 
Total for Guarantee Section ECU 
26.452.000.000 
70.000.000 
32.000.000 
1.470.000.000 
28.024.000.000 
The figure of ECU 26,452 million includes a provisional appropria­
tion of ECU 21 million to finance anti-fraud measures in the EAGGF 
Guarantee Section (Chapter 100). 
To the ECU 26,452 million can be added supplementary funds totalling 
ECU 1,000 million from the monetary reserve entered in Chapter 102. 
The appropriations in this chapter are to cover any additional 
expenditure arising from major and unforeseeable fluctuations in the 
exchange rate between the US dollar and the ECU compared with, the 
rate used in the budget and which exceed a margin of ECU 400 mil­
lion; they may also be increased by transfers from Titles 1 and 2 if 
the US dollar/ECU parity evolves favourably, as was the case in 
1989. In 1990 recourse to the monetary reserve was not necessary. 
It should be pointed out that the reserve of ECU 1,000 million does 
not count against the agricultural guideline. 
(1) OJ N^ L 24. 29.1.1990 
- 3 -
The agricultural guideline, fixed for maximum agricultural expendi­
ture, covers only Titles 1 and 2 and the the share (50 %) of the 
set-aside financed by the Guarantee Section. For 1990 the guideline 
was fixed at ECU 30,630 mi I I ion which therefore leaves a margin of 
ECU 4,108 million in relation to the initial budget appropriations. 
Finally, in 1990 there were three supplementary and amending budgets 
to the original 1990 budget. These budgets, adopted by Parliament 
on 16 February, 11 July and 13 December 1990 respectively, have no 
effect on EAGGF Guarantee Section appropriations. 
1.2. Transfers of appropriations and appropriations aval table 
Greatly dependent on external factors (weather, monetary situation, 
trends In international trade, size of harvests in non-member coun­
tries, general economic conditions), agricultural expenditure often 
does not coincide with initial forecasts; these, indeed, are out­
lined some twelve months before the beginning of the budget year in 
question. 
However, with the recent introduction of the early warning system 
(cf. 18th Report, page 4), the Commission can now monitor more clo­
sely the trend of agricultural expenditure, chapter by chapter, act 
accordingly and thus ensure compliance with the budget. In view of 
the rate of utilization of the appropriations, however, some 
adjustments proved necessary. 
Consequently, the budget authority decided to make a number of 
transfers, details of which are given in Table 1 (see above). Most 
of these transfers were made within Titles 1 and 2, except one 
transfer of ECU 3 million from Chapter 100 (fraud prevention). As a 
result, the total amount of appropriations available for the EAGGF 
for 1990 remained unchanged at ECU 28 024 million. 
1.3. Agricultural expenditure 
Taking into account, firstly, the reduction in expenditure of 
ECU 377.9 million by virtue of the clearance of accounts for 1987 
and, secondly, the financial contribution of cereal producers 
(ECU 656.2 mi I Moo) and of milk producers (ECU 348.3 mi I I ion),-the 
total agricultural expenditure chargeable to the EAGGF Guarantee 
Section for 1990 and to the budget for that year amounted to 
ECU 26.453.5 mi I I ion. A detailed analysis of the financing of the 
different sectors is given below (cf. points 2.1. et seq.). 
(2) 
- 4 -
EAGGF Guarantee Section expenditure(1) 
in relation to EC expenditure(2) 
Year Total EC expenditure 
in ECU mil I ion EAGGF Guarantee Section 
expenditure in 
ECU mi 11 ion 
1986 
1987 
1988 
1989 
1990 34.863,3 
35.469,2 
41.120,9 
40.850,0 
43.549,5 (***) 22.119,4 
22.950.3 (*) 
26.400.4 (**) 
24.403,0 
25.733.5 (***) 63,4 % 
64,7 % 
64,2 % 
59,7 % 
59,1 % 
(1) Expenditure in payment appropriations under Titles 1 and 2 
(Chapters 10 to 29) exclusively, including carryovers to 
the following year, i.e. excluding : 
- guarantee funds for fisheries (Chapter 40); 
- repayment to the Member States of expenditure for depreciation 
of stocks of agricultural products and under specific measures 
for the disposal of butter from public stocks (Chapter 81); 
- set-aside (Chapter 39) - Guarantee Section. 
(2) Total expenditure in appropriations for payments, including 
carry overs to" the following year. 
(*) Expenditure covering a period of 10 months. 
(**) Expenditure covering a period of 11 and a half months. 
(***) Of which ECU 685.5 million of non-automatic EAGGF Guarantee 
Section carryovers. * 
- 5 -
1.4. Fixing of farm prices and related measures for 1990/91 
After the favourable opinion delivered by the Economic and Social Com­
mittee on 1 March and by Parliament on~15 March and 5 April, the Minis­
ters of Agriculture, after a three-day session reached a political agree­
ment on 27 April on the proposals for farm prices for 1990/91; these 
proposals were formally finalised by the Council on 7 and 14 May. 
This agreement**) reflects the continued application of the guidelines 
as regards prices, linked to a reinforcement of measures to assist family 
holdings, and this in compliance with the rules of budgetary discipline. 
In relation to the previous marketing year, the Council decisions resul­
ted in an average reduction in support prices, expressed in ECU, of 1.1 % 
but, owing to the agrimonetary adjustments, when expressed in national 
currencies, to an average increase of 0.3 %. The monetary compensatory 
amounts (MCAs) will have to be progressively eliminated until they are 
totally abolished in 1992. 
As regards the related measures, emphasis was especially on those desig­
ned to lessen the difficulties of structurally weaker holdings or hol­
dings in less-favoured regions. The measures include : 
- a premium per hectare (up to 10 hectares) of ECU 50 for certain cereals 
(canary grass, millet and buckwheat); 
- an optional aid scheme per hectare for small field crop producers (up 
to 10 hectares) as a substitute for the present scheme in force for 
cereals; 
- extending the suckler cow premium to holdings with a milk quota of less 
than 60 tonnes, for a maximum of 10 cows; 
- the possibility of buying back milk quotas and reallocating them to 
smalI producers; 
- supplementing by ECU 4 the premium for sheep and goat farmers in less-
favoured or mountain areas; 
- aid per hectare of ECU 250/hectare for three marketing years, from 
1989/90 to 1991/92 for small cotton producers (less than 2.5 hectares). 
(*) The details of this agreement are contained in a special edition of "Green 
Europe" (4/90) featuring the decisions of the Council on farm prices for 
1990/91. 
- 6 -
1.5. Emergency operations in support of Poland and Romania 
The upheavals which took place in Central Europe throughout 1989 
have been but the forerunners of a general movement which rapidly 
spread to all the countries of the area concerned. 
Following the Paris summit held on 14-16 July 1989, the "General 
Affairs" Council had adopted the guidelines proposed by the Commis­
sion concerning the substance of the operations envisaged which in­
cluded the supply of food products to Poland. The decision to grant 
this aid was finalised on 24 July (Regulation (EEC) No 2247/89*1>) 
and the aid was partially renewed in February 1990 (Regulation (EEC) 
No 457/90*2)) for the supply of 300,000 tonnes of cereals. 
As a result of the incidents in Romania at the very end of 1989, the 
Council decided to introduce a similar aid measure on 23 January 
1990 in response to the urgency of the needs and the scarcity of 
basic foodstuffs in that country (Regulation (EEC) No 282/90*3)). 
A second tranche of aid was approved by the Council in February (Re­
gulation (EEC) No 456/90*2)). 
The Commission subsequently adopted the various implementing regula­
tions covering the invitations to tender for the sectors concerned 
between February and April 1990. 
For the purposed of implementing these measures, the Community has 
put up for sale at a fixed price products from intervention stocks 
and products to be disposed of following buying-in operations. 
(1) OJ No L 216, 27.07.1989 
(2) 0J No L 48, 24.02.1990 
(3) OJ No L 31, 02.02.1990 
- 7 -
Under these Regulations, the total quantities to be supplied from 
1989 to the two countries concerned are as follows : 
EMERGENCY OPERATIONS IN SUPPORT OF POLAND AND ROMANIA 
Quant it ies SUDD Iied 
(tonnes) 
Product 
Common wheat 
Barley 
Rye 
Maize 
Beef/veal 
Butter 
01 i ve oil 
Citrus fruits POLAND 
1st tranche 
800.000 
200.000 
100.000 
10.000 
5.000 
20.000 2nd tranche 
300.000 ROMANIA 
1st tranche 
62.500 
62.500 
10.000 
2.500 
2.500 2nd tranche 
62.500 
62.500 
10.000 
2.500 
2.500 
The cost of the operations for the Community budget up to 15 October 
1990 amounted to ECU 190/676 million (ECU 7.37 million charged 
against the 1989 budget and ECU 183.30 million against the 1990 bud­
get). This sum represented the value of the products plus supply 
costs including transport and, in some cases, market preparation. 
- 8 -
The table below shows the costs of the expenditure incurred up to 
the end of 1990 : 
(ECU ail I ion) 
Product 
Common wheat 
Barley 
Rye 
Maize 
Beef/veal 
Butter 
Olive oil 
Citrus fruits 
TOTAL POLAND 
1st tranche 
75,1 
15,1 
6,4 
10,1 
8,6 
8,0 
123,3 2nd tranche 
26,9 
26,9 
150,2 ROMANIA 
1st tranche 
3,6 
3,6 
9,6 
2,8 
3,2 
22,8 2nd tranche 
3.7 
3,6 
7,1 
3,3 
17,7 
40,5 
The total budgetary cost (ECU 190.7 million) was not, however, borne 
entirely by the Guarantee Section of the EAGGF, ECU 44.6 million, 
making up the second tranches for POLAND and ROMANIA, having been 
financed in advance by the EAGGF and finally, after reallocation, 
charged to Title 9 : "Cooperation with developing and third 
countr ies". 
The products in question were sold on the local market, thereby 
creating counterpart funds in local currency. These funds will be 
used for projects to restructure local agriculture in liaison with 
the PHARE programme. 
- 9 -
1.6. German unification 
The events which took place in Central Europe from 1989 and the con­
sequences for the countries concerned have caused a tremendous up­
heaval in Germany; the division of this country following the Second 
World War into two states came to an end on 3 October 1990, when 
Germany was reunited. 
The enlargement of the Community led the Commission to propose a 
series of transitional measures for the rapid integration of the 
territories of the former German Democratic Republic into the 
Community. 
In principle the transitional period is applicable until the end of 
1992. The financial consequences of German unification for the 
EAGGF Guarantee Section can be considered to be negligible for 1990, 
unification having come about a few days only before the end of that 
financial year. However, the estimated additional expenditure in 
1991 as a result of integration, incorporated in letter of amendment 
No. 1 to the 1991 preliminary draft budget amounts to 
ECU 1 315 mi I I ion. 
- 10 -
1.7. Set-aside measures 
In order to stabilize production by limiting supply and to ensure 
compliance with budgetary discipline, the European Council in 
February 1988 agreed, in its conclusions, to introduce set-aside 
measures for agricultural land as a supplement to the stabiliser 
mechanisms and other market policy measures. 
The set-aside programme and other structural provisions (extensifi-
cation and diversification), was defined in Council Regulation (EEC) 
No 1094/88 of 25 April 1988<1), which incorporates these structural 
measures into Regulation (EEC) No 797/85 of 12 March 1985 on impro­
ving the efficiency -of agricultural structures^2). The detailed 
rules for aid arrangements to encourage the set-aside of arable land 
are laid down in Regulation (EEC) No 1272/88(3), enabling Member 
States to apply set-aside from 1988/89 onwards. 
A breakdown by Member State of the figures for the first two years 
is given in the table below. 
(1) OJ No L 106, 27.04.1988 
(2) OJ No L 93, 30.03.1985 
(3) 0J No L 121, 11.05.1988 
- 11 -
SET-ASIDE OF ARABLE LAND 
Member State 
United Kingdon 
Gernany 
Netherlands 
Belgiun 
France 
Ireland 
Spain 
Greece 
Italy 
Luxembourg 
Denmark 
TOTAL Hectares set-aside 
1988/89 
51.567 
165.125 
2.582 
339 
14.220 
1.141 
34.229 
~ 
91.617 
6 
— 
360.826 1989/90 
50.321 
57.259 
6.155 
151 
39.702 
486 
13.858 
250 
266.336 (1) 
31 
— 
434.549 Total 
101.888 
222.384 
8.737 
490 
53.922 
1.627 
48.087 
250 
357.953 
37 
--
795.375 
(1) Provisional figure on the basis of the 1988/89 results. It could be reduced to about 
160,000 hectares. 
- 12 -
1.8. Situation of intervention stocks in the Community 
The systematic depreciation of stocks of agricultural products sold into 
public intervention continued in 1990. Initially, a total of 
ECU 2,685 million was specifically allocated to headings under Titles 1 
and 2 for depreciation. These appropriations were topped up by a trans­
fer (23/90), the purpose of which was to finance an additional deprecia­
tion (ECU 480 mi 11 ion), bringing the value of stocks to the level of 
world prices, which were particularly low at the end of 1990. 
To enable the depreciation of existing stocks of agricultural products 
as in the previous year, the 1990 budget provided for an appropriation 
of ECU 1,470 mi 11 ion under Chapter 81, i.e. outside the agricultural 
guideline. This appropriation is to cover, on the one hand, the de­
preciation of existing agricultural stocks (ECU 670 million) and, on the 
other hand, the reimbursement of expenditure arising from the special 
disposal of butter in 1987 and 1988 which was financed in advance by the 
Member States (ECU 800 million). 
Within the framework of these appropriations, the Commission carried out 
the following depreciations during 1990 : 
a) on the basis of Titles 1 and 2 of the budget 
(ECU mi I I ion) 
PRODUCTS EXPENDITURE 
Cereals and rice 1.280,241 
Butter 414,994 
Beef 881,676 
Tobacco 64,463 
01ive oiI 1,688 
Oi I seeds 2,647 
Skimmed milk powder 390,269 
Alcohol (public) 33,409 
Alcohol (mixed) (*) 125,436 
TOTAL 3.194,823 
(*) Part-payment of disposal costs 
(Art.37(2) of Regulation 822/87) 
- 13 -
b) on the basis of Article 810 
(ECU million) 
PRODUCTS EXPENDITURE 
Cereals and rice 289,847 
Butter 39,748 
Beef 85,783 
Tobacco — 26,590 
OIive oil 79,680 
OiI seeds 1,876 
Skimmed milk powder 5,559 
Alcohol (public) 9,586 
Alcohol (mixed) (*) 25,666 
TOTAL 564,335 
(*) Part-payment of disposal costs 
(Art.37(2) of Regulation 822/87) 
Thus, allowing for the reduction in the quantities in storage, in three 
years there was a large reduction in the value of public intervention 
stocks which fell from ECU 10,000 million at the end of 1987 financial 
year to ECU 1,3 milliard at the end of 1990. 
Potential losses have therefore finally been absorbed and the disposal 
of the quantities now in storage will involve no additional expenditure 
from the Community budget. The quantities and values of stocks at the 
end of the 1990 financial year are given in Annex 11. 
TABLE 1 
Original appropriations In the 1990 budget and 
appropriations available following transfers and expenditure 
(ECU million) 
BUDGET CHAPTERS 
PRODUCTS 
10 Cereals and rice 
11 Sugar 
12 01 Is and fats 
13 Protein plants 
14 Fibre plants 
15 Fruit and vegetables 
16 Wine 
17 Tobacco 
18 Other products 
20 Ml Ik products 
21 Beef /veal * 
22 Sheepmeat and goatmeat 
23 PIgmeat 
24 Eggs and poultry 
25 Non-Annex 11 products 
SUB-TOTAL 1 
27 ACAS 
28 MCAs 
29 Other expenditure 
SUB-TOTAL 2 
39 Set-aside (**) 
40 Fisheries 
81 Depreclat. + disposal 
TOTAL Original 
appropriations 
1990 (*) 
(a) 
4.479 
2.125 
5.014 
703 
660 ' 
1.296 
1.389 
1.055 
81 
4.340 
2.187 
1.358 
185 
213 
693 
25.778 
35 
136 
482 
26.431 
70 
32 
1.470 
28.003 Transfers 
(•**) 
(b) 
- 585 
- 735 
- 240 
+ 140 
75 
40 
- 376 
+ 200 
+ 290 
+ 636 
+ 690 
+ 165 
+ 85 
20 
- 180 
45 
+ 5 
+ 155 
- 112 
+ 3 
0 
0 
0 
3 Approps. aval I-
able fol lowing 
transfers 
(c) 
3.894 
1.390 
4.774 
843 
585 
1.256 
1.013 
1.255 
371 
4.976 
2.877 
1.523 
270 
193 
513 
25.733 
40 
291 
370 
26.434 
70 
32 
1.470 
28.006 Expenditure 
from 16.10.89 
to 15.10.90 
(d) 
3.884,6 
1.388,3 
4.645,2 
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 
24.826,3 
36,6 
270,9 
85,8 
25.048,0 
21,2 
23,6 
1.360,7 
26.453,5 X of expenditure 
In relation to 
original 
appropriations 
(e) - (d)/(a) 
86,7 X 
65,3 X 
92.6 X 
118.7 X 
87,9 X 
96.7 X 
53,6 X 
116.8 X 
104,3 X 
114,2 X 
129,5 X 
106.9 X 
133,5 X 
83.8 X 
73,8 X 
96,3 X 
104,6 X 
199,2 X 
- 17,8 X 
94,8 X 
30,2 X 
73,7 X 
92,6 X 
94,5 X Difference between original 
appropriations and expenditure 
ECU million 
(f)-Cd)-(a) 
594,4 
736,7 
368,8 
+ 131,8 
79,7 
43,0 
643,8 
+ 177,1 
+ 3,5 
+ 615,9 
+ 646,2 
+ 94,3 
+ 61,9 
34,5 
181,5 
951,7 
+ 1,6 
+ 134,9 
567,8 
- 1.383,0 
48,8 
8,4 
109,3 
- 1.549,6 X 
(g)-(f)/(a) 
- 13,3 X 
- 34,7 X 
7,4 X 
+ 18,7 X 
- 12,1 X 
3,3 X 
- 46,4 X 
+ 16,8 X 
+ 4,3 X 
+ 14,2 X 
+ 29,5 X 
+ 6,9 X 
+ 33,5 X 
- 16,2 X 
- 26,2 X 
3,7 X 
+ 4,6 X 
+ 99,2 X 
- 117,8 X 
5,2 X 
- 69,8 X 
- 26,3 X 
7,4 X 
5,5 X .p» 
I 
(*) Appropriations entered In the 1990 budget (OJ No L 24, 29.01.1990) excluding ECU 21 ml 
operations In the EAGGF Guarantee Section. 
(**) Devolving exclusively upon the EAGGF Guarantee Section. 
(***) Including a transfer of ECU 3 million from Chapter 100 (anti-fraud campaign). lion entered In Chapter 100 In respect of anti-fraud 
- 15 -
2. FINANCING OF THE MARKETS 
2.1. Comparison between original appropriations and expenditure in 1990 
Table 1 above gives a comparison between the original appropriations 
entered in the 1990 budget, appropriations available following transfers 
and expenditure against the 1990 budget, broken down by product group. 
From total original appropriations of ECU 26,431 million for Titles 1 and 
2, agricultural expenditure for the 1990 budget year amounted to 
ECU 25,048.0 mi I I ion. 
The difference between the original appropriations and actual expenditure 
is therefore ECU 1,383.0 million; this figure is, however, increased to a 
balance of ECU 1,386.0 million after transfers. 
It should be emphasized that agricultural expenditure depends greatly 
throughout the year on external factors (weather conditions, size of har­
vests in non-member countries, effect of these two factors on stocks of 
Community agricultural products; trends in international trade, movements 
in the US dollar/ECU exchange rate, general economic conditions) and, 
therefore, does not coincide with the initial forecasts. 
These differences between original appropriations and expenditure, which 
can now be detected more quickly using the early warning system set up in 
April 1988 following the European Council meeting in February 1988, made 
it necessary to make adjustments to the appropriations between chapters 
throughout the budget year. 
The differences between the original appropriations and expenditure 
relating to Titles 1 and 2 result from two types of factor, which are 
analysed in detail in the table below, which distinguishes between 
positive and negative factors. These are : : 
A) "non-market" factors, which represent the impact of variations in the 
US dollar/ECU exchange rate (+ ECU 370 million) and the result of the 
clearance of accounts for previous years (- ECU 377.9 million), 
B) "market" factors, which represent the impact of factors affecting the 
markets, including monetary movements within the EMS. 
- 16 -
The pattern of gaps between the two types of factors is as follows : 
CHAPTER GAP NON-MARKET 
FACTORS MARKET 
FACTORS 
10. Cereals 
11. Sugar 
12. OiIs and fats 
13. Protein plants 
14. Fibre plants 
15. Fruit and vegetables 
16. Wine 
17. Tobacco 
18. Other sectors 
20. Milk products 
21. Beef/veal 
22. Sheepmeat and goatmeat 
23. Pigmeat 
24. Eggs and poultry 
25. Non-Annex II products 594,4 
- 736,7 
368,8 
+ 131,8 
79,7 
43,0 
643,8 
+ 177,1 
+ 3,5 
+ 615,9 
+ 646,2 
+ 94,3 
+ 61,9 
34,5 
181,5 142* 
76* 
25* 
17* 
+ 72* 
+ 15* 
+ 10* 
+ 13* 736,4 
- 736,7 
444,8 
+ 106,8 
96,7 
43,0 
643,8 
+ 177,1 
+ 3,5 
+ 543,9 
+ 631,2 
+ 94,3 
+ 51,9 
47,5 
181,5 
Subtotal + 1.730,7 
- 2.682,4 370 
0 + 1.608,7 
- 2.930,4 
27. ACA's 
28. MCA's 
29. Other expenditure + 1,6 
+ 134,9 
567,8 - 377,9** + 1 ,6 
+ 134,9 
189,9 
TOTAL + 1.867,2 
- 3.250,2 + 370,0 + 1.745,2 
- 377,9 - 3.120,3 
* Impact of US dollar 
** Clearance of accounts 
-17 -
A) "Non-market" factors 
The "non-market" factors have the following two components : 
A1) Impact of variations in the US do liar/ECU exchange rata 
(+ ECU 370 million) 
During the reference period (1 August 1989 - 31 July 1990), the 
US Dollar followed a downward trend and its average parity proved 
to be lower than the conventional parity adopted in the 1990 
budget. The depreciation of the US dollar therefore meant an 
increase in expenditure chargeable to the EAGGF Guarantee Section 
estimated at ECU 370 million. 
As this amount is lower than the "franchise" of ECU 400 million, 
the threshold beyond which the monetary reserve comes into play, 
no transfer had to be made from that monetary reserve to the 
Guarantee Section of the EAGGFC). 
A2) Result of the clearance of accounts for the preceding years 
(- ECU 377,9 mi I I ion) 
The Commission decisions on the clearance of accounts for 1987 
resulted in the sums recovered from the Member States, 
ECU 377.9 mi I I ion, being set off against budget year 1990. This 
sum appears in its entirety in the end-of-year surplus. 
B) "Market" factors 
With respect to the original budget, "market" factors resulted in an 
appropriation surplus totalling ECU 1,375 million; this sum represents 
the difference between the surpluses or deficits of the various budget 
chapters concerned. 
(1) Cf. report on the impact on EAGGF Guarantee Section expenditure of the 
movement of the doll r/ECU exchange rate : SEC(90)1956final, 19.10.1990. 
- 18 -
Deficit chapters Surplus chapters 
13. Protein crops + 106,8 
17. Tobacco + 177,1 
18. Other products + 3,5 
20. Milk products + 543,9 
21. Beef/veal + 631,2 
22. Sheepmeat and 
goatmeat + 94,3 
23. Pigmeat + 51,9 
27. ACAs + 1,6 
28. MCAs + 134,9 10. Cereals - 736,4 
11. Sugar - 736,7 
12. Oils and fats - 444,8 
14. Fibre plants - 96,7 
15. Fruit & vegetabl. - 43,0 
16. Wine - 643,8 
24. Eggs & poultry - 47,5 
25. Non-Ann. II prod. - 181,5 
29. Other expenditure - 189,9 
+ 1.745,2 - 3.120,3 
Total : - ECU 1,375.1 million 
B1) Deficit chapters 
13, Protein crops : + ECU 107 mill ion 
For peas and field beans the original appropriations were exceeded 
as a result of the 1989 harvest having been underestimated at the 
time the abatement was fixed under the stabilization mechanisms 
and on account of an acceleration of applications for aid payments 
for the 1990/91 marketing year. 
For dried fodder, the quantities receiving production proved to be 
larger than predicted at the time the 1990 budget was drawn up and 
are therefore responsible for the overrun recorded. 
17. Tobacco + ECU 177 mill ion 
The additional appropriation requirements which became apparent 
and necessitated an increase in the original appropriation are due 
to the large 1989/90 harvest notified by the Member States, which 
exceeded the budget estimates-, this state of affairs is mainly due 
to the marked expansion of the Badischer Geudertheimer variety in 
Italy. 
- 19 -
20. Mi Ik products : + ECU 544 mi I I ion 
The insufficiency of the original appropriations earmarked for 
this sector and their subsequent topping up were due to the con­
currence of a number of factors : 
-milk production was more than expected, following the high 
prices obtained by producers in 1989, 
- quotas were increased by the Council by 1 X, 
- demand fell on both internal and external markets. In 1990, 
there were fewer export opportunities than in previous years, 
particularly for butter; also, from the autumn of 1989, world 
prices fell sharply and this trend was reinforced by the depre­
ciation of the US dollar. As regards the internal-market, con­
sumption of butter, both non-subsidized and subsidized, conti­
nued to fall and this was accompanied by a sharp drop In the 
quantities of skimmed milk used for casein - caused by imports 
from eastern European countries - and a reduction in the quan­
tities of skimmed milk and skimmed-milk powder used for animal 
feed. 
All these factors meant that more butter and skimmed-milk powder 
had to be taken into public intervention, and the initial budget 
forecast was exceeded by a large amount. 
21. Beef/veal : + ECU 631 million 
More appropriations were used in this sector than initially fore­
cast in the budget on account of the large quantities taken into 
intervent ion. 
This situation is due to the concurrence of a number of factors : 
- the sharp fall in internal demand resulting principally from the 
epizootic which struck British cattle and the effect of low-
priced imports from eastern European countries, 
- a worsening of the situation on external markets as a result in 
particular of the loss of certain outlets brought about by the 
Gulf cr is is, 
- an increase in production of 3 % due in particular to high 
market prices at the end of 1989. 
All these factors led to a fall in market prices in the last 
months of 1990 and to huge quantities being offered to interven­
tion. 
(3) 
-20 _ 
22. Sheepmeat and goatmeat : + ECU 94 million 
The increase in Community production, in excess of the budget 
forecast, the seasonal and unusually marked fall in consumption in 
a number of regions and the duty-free imports from New Zealand 
were the factors which led to a substantial fait in Internal 
prices in this sector. 
In order to soften the blow for the farmers affected by this 
crisis situation, the Commission authorized the payment of a 
second advance on the ewe premium for the 1990 marketing year to 
be brought forward to the end of September. This was chiefly 
responsible for the overrun of the original appropriations in this 
sector. 
23. Pigmeat : + ECU 52 million 
Belgium, in particular, was struck by a serious swine fever epi­
demic in 1990. Controlling it entailed substantial additional 
expenditure chargeable to the EAGGF Guarantee Section which was 
the cause of the recorded overrun of the original appropriations. 
28. MCAs : + ECU 135 million 
The overutiIization of appropriations is primarily the result of 
the depreciation, at the beginning of the year, of the pound 
sterling, and of the Greek drachma. 
B2) Surplus chapters 
10. Cereals and rice : - ECU 736 million 
The under-utiIization of appropriations is mainly due to smaller 
quantities having being bought into intervention than were fore­
cast at the time the budget estimates were drawn up, the harvest 
for the 1989/90 marketing year having been less good than 
expected. 
11. Sugar : - ECU 737 million 
The quantity of sugar exported with refunds proved to be below the 
level forecast. On account also of the stability of world prices 
during the 1989/90 marketing year, the refunds were fixed at a 
relatively low level thereby further accentuating the trend toward 
an under-utiIization of appropriations in this sector. 
- 21 _ 
12. Oils and fats : - ECU 445 million 
The slowing down of payments of production aid for olive oil in 
Italy, a consequence of reinforced controls, led to under-utiII-
zation of appropriations. For oilseeds, on the other hand, as a 
result of a level of production above the budget forecast, the 
volume of payment of the aids proved to be in excess of the level 
used in the budget; the level of the aid for oilseeds, however, 
remained fairly low owing to the stability of world prices. 
14. Fibre plants : - ECU 97 million 
The surplus recorded is due to the stability of world prices. 
Production aid could thus be maintained at a level below that used 
in the budget estimates. 
15. Fruit and vegetables : - ECU 43 million 
The original appropriations were not utilized in their entirety 
owing to a lessening of expenditure which was for the most part 
due to a reduction in processing aids and the fact that production 
levels were below those specified for the thresholds and quotas. 
16. Wine : - ECU 644 mi I I ion 
The poor harvest for table wines in 1989, directly affecting the 
level of the quantities submitted for distillation and the result­
ing quantities of alcohol to be taken over, and the very slow rate 
at which grubbing premiums were paid following the delays caused 
by changes in the financing arrangements were the main causes for 
the under-utiIization of appropriations recorded in this sector. 
24. Eggs and poultry : - ECU 48 million 
In spite of the large volume of exports, the very low level of 
refunds compared with the budget levels forecast allowed savings 
to be made in this sector. 
25. Non-Annex II products : - ECU 182 million 
The stability of market prices recorded in the sugar and cereals 
sectors during most of the budget year led to expenditure falling 
short of the original forecasts. 
29. Other expenditure* : - ECU 190 million 
The under-utiIization is due to the delay recorded in the carrying 
out of the food aid programme. 
- 22 -
In conclusion, taking into account the share (50 X) attributable to the 
EAGGF Guarantee Section in the payments made in respect of the set-aside 
of land from agricultural production (ECU 21 million), the expenditure 
covered by the agricultural guideline amounts to only ECU 25,069 million, 
i.e. ECU 5,561 million below the ceiling set for the 1990 budget year 
(ECU 30,630 mi I I ion). 
te > 
Table 2 
- 24 -
2.2. The agri-monetarv situation 
When adopting its decision on prices and related measures for 1990/91, 
the Council took the following steps as regards dismantling the real 
monetary gaps (RMGs) : 
a) Neoat ive gaps 
- France. Ireland. 
Italy : total elimination of the existing real monetary 
gaps 
- U.K. : - for beef/veal, dismantling of 50 X of the real 
monetary gap; for pigmeat, complete dismantling 
of the MCAs applied 
- dismantling by 10.754 points for plant pro­
ducts, by 11.105 points for sheepmeat and by 
6.758 points for the other animal products 
- Greece : for pigmeat, dismantling to a real monetary gap 
of - 1.5 points and, for the other sectors, dis­
mantling by between 3.783 and 4.081 points, 
depending on the sector 
b) Posi t ive gaps 
- Nether lands 
and Germany : dismantling of the real monetary gap for all pro­
ducts, except cereals. For Germany the new green 
rate for sugar enters into force on 1 October 
1990 
- Spain : - no dismantling for cereals, cotton, rice, oil­
seeds, fruit and vegetables or beef/veal 
- dismantling of 1/3 of the real monetary gaps 
existing at the time for wine, olive oil, dried 
fodder, flax and hemp and silk 
- dismantling of 1/6 of the real monetary gaps 
for pigmeat, sheepmeat, eggs and poultry and 
the other plant products 
- the new green rate for sugar enters into force 
on 1 October 1990 
In October 1990, the pound sterling joined the EMS with a margin of 
fluctuation around the central rate of 6 X. 
- 25 -
TABLE 3 : MCAs APPt IFO TO TRADE 
CURRENCY 
DM 
BFR/LFR 
HFL 
FF 
LIT 
UKL 
IRL 
DKR 
DRA. 
PTA 
ESC PRODUCT 
Mi lk 
Cerea Is 
Other 
Al 1 products 
Mi Ik 
Cereals 
Other 
Mi Ik 
P igmeat 
Eggs and poultry 
Other animal products 
Nine 
Other plant products 
P igmeat 
Eggs and poultry 
Cerea 1 s 
Nine 
Oi ive oil 
Other products 
Mi Ik 
Beef 
P igmeat 
Eggs and poultry 
01 ive oi 1 
Nine 
Other plant products 
Mi Ik 
Beef 
P igmeat 
Eggs and poultry 
0 1 ive oil 
Nine 
Other pJant products 
P igmeat 
Eggs and poultry 
Other animal products 
Nine 
Other plant products 
P igmeat 
Eggs and poultry 
Other animal products 
Nine 
01 ive oil 
Other plant products 
Pigmeat 
Eggs and poultry 
Other animal products 
Nine 
Other 
Sugar RATE REFERRED TO 
FOR THE 1990 
BUDGET 
(OCTOBER 1989) 
FROM 15.08.89 
TO 14.08.90 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 1,8 
0 
0 
0 
0 
0 
- 2,6 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 18,3 
0 
0 
- 2,0 
0 
+ 1.2 
+ 5,6 
+ 1,2 
+ 4,7 
0 RATES RECORDED 
RELATING TO 1990 
MINIMA 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 1,6 
0 
0 
- 1,0 
- 18,3 
- 14,5 
- 10,9 
- 15,7 
- 10,7 
- 19,2 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 3,2 
- 7,8 
- 26,6 
- 7,8 
- 13,8 
- 11,3 
0 
0 
+ 1,6 
0 
0 
- 3,3 MAXIMA 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 3.1 
0 
0 
0 
0 
- 1,0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 13,7 
0 
0 
- 1,0 
0 
+ 1 ,5 
+ 5,3 
+ 1,0 
+ 5,0 
0 
* *< -
Table A 
30000 -r • xRefunds 
Q Intervention 
Total 
i§ expenditure 27555 
25000 + 
20000 4-
(EOJ million) 
15000 -4-
10000 
5000 
1983 1984 1985 1986 1987* 1988** 1989 1990 
(1) Not taking into account the consequences of the clearance of accounts, 
Community lompensation^rneasures and miscellaneous measures 
* Expenditure against the 1987 budget (10 months) 
** Expenditure against the 1988 budget (11 1/2 months) 
TABLE 5 
Breakdown of agricultural expenditure bv economic type (1) 
(ECU million) 
CHAPTER 
10 Cereals and rice 
11 Sugar 
120 Olive oil 
125 Oilseeds 
13 Protein crops 
14 Fibre plants 
15 Fruit and vegetables * 
- fresh 
- processed 
16 Nine / alcohol 
17 Tobacco 
18 Other products 
20 Milk products 
21 Beef / veal 
22 Sheepmeat and goatmeat 
23 PIgmeat 
24 Eggs and poultry 
25 Non-Annex 11 products 
40 Fisheries 
27 ACAs 
28 MCAs 
TOTAL 
X Export refunds 
a 
2.538,2 ' 
928,7 
136,3 
1,0 
67,0 
13,6 
54,7 
61,9 
1.946,6 
1.110,0 
174,0 
178,5 
511,5 
- 0,1 
7.721,9 
28,0 X of which 
food aid 
a' 
65,6 
2,8 
1,4 
15,8 
85,6 
0,3 X Storage 
(2) 
b 
1.576,9 
383,3 
53,9 
3,8 
1,8 
241,8 
116,0 
1.923,3 
1.083,5 
72,9 
0,6 
5.457,8 
19,8 X of which 
deprecia­
tion (3) 
b' 
1.570,1 
81,3 
4.5 
194,1 
91,1 
1647,0(5) 
967,5 
4.555,6 
16,6 X Price 
compen­
sating 
aids 
c 
781,2 
79,1 
1.059,0 
3.474,1 
834,8 
580,3 
264,2 
567,2 
122,6 
1.080,8 
84,5 
1.637,3 
693,5 
1.452,3 
15,0 
36,6 
194,8 
12.957,3 
47,1 X Other 
Intervention 
d 
339,2 
361,3 
654,5 
32,0 
8,0 
1.395,0 
5,1 X of which 
guidance 
premiums 
d' 
34,5 
25,7 
654,5 
32,0 
746,7 
2,7 X Gross 
total 
e-a+b+c+d 
4.896,3 
1.391,1 
1.249,2 
3.478,9 
834,8 
580,3 
670,4 
582,6 
780,4 
1.258,7 
84,5 
6.161,7 
2.919,0 
1.452,3 
246,9 
178,5 
511,5 
23,6 
36,6 
194,7 
27.532,0 
100 X Co-
respons-
iblllty 
levy 
f 
- 656,2 
- 348,3 
- 1.004,5 
- 3,6 X Budget 
expendi­
ture 
(4) 
g-e-f 
4.240,1 
1.391,1 
1.249,2 
3.478,9 
834,8 
580,3 
670,4 
582,6 
780,4 
1.258,7 
84,5 
5.813,4 
2.919,0 
1.452,3 
246,9 
178,5 
511,5 
23,6 
36,6 
194,7 
26.527,5 
96,4 X 
(D (2) 
(3) Expenditure against the 1990 budget. 
Including aid to Poland and Romania (Cereals ECU 101,1 nil I Ion, olive oil : ECU 11,8 million, butter : ECU 2,8 million, beef : ECU 15,1 nil I Ion). 
cereals ECU 289,9 nil I Ion, olive oil ECU 79,6 nil I Ion, oilseeds ECU 1,9 nil I Ion, Including depreciation on the basis of Article 810 (ECU 564,3 nil I Ion 
alcohol ECU 35,2 million, tobacco ECU 26,6 ni 11 Ion, butter ECU 39,7 ni 11 ion, milk powder ECU 5,6 million and beef ECU 85,8 nil I Ion. 
(4) Before clearance of the accounts and not Including "Interest following changes in the method of financing", "Distribution free of charge", "Set-aside", 
"Anti-fraud campaign" and "Portion of MCAs granted on Imports (Item 2810)". 
(5) Of which ECU 796,4 million represents the 2nd tranche of reimbursements to Member States for expenditure Incurred on the disposal of public butter stocks. 
- 28 -
2.3. Breakdown of expenditure by economic type 
On the basis of total expenditure against the 1990 budget, i.e. 
ECU 26,528 mi I Iion(*>, expenditure on export refunds amounted to 
ECU 7,722 million (29.1 X) and on intervention to ECU 18,806 million 
(70.9 X) (see Annexes 4 to 10). Last year, set against the 1989 
budget, out of a total expenditure of ECU 25,840 mi 11 ion, expendi­
ture on refunds amounted to ECU 9,714 million (37.6 X) and on inter­
vention to ECU 16,126 million (62.4 X). 
2.3.1. Refunds 
The breaksown by main product group of expenditure on refunds is as 
fol lows : 
SECTORS Exercice 1989 Exercice 1990 
- Cerelas/rice 27,2 X 32,0 X 
- Mi Ik products 29,5 X 25,0 X 
- Beef/veal 13,8 X 14,4 X 
- Sugar 14,9 X 12,0 X 
- Non-Annex II products 5,7 X 6,6 X 
2.3.2. Intervent ion 
On the basis of expenditure against the 1990 budget, expenditure on 
intervention related mainly to the following product groups : 
SECTORS 1989 1990 
- OiIseeds 16,5 X 18,5 X 
- Milk products 13,1 X 16,1 X 
- Beef/veal 6,7 X 9,2 X 
- Sheepmeat and""goatmeat 9,0 X 7,7 X 
- Cereals/rice 3,8 X 7,5 X 
- Tobacco 6,7 X 6,2 X 
- Fruit and vegetables 5,8 X 6,2 X 
- 01ive oiI 8,5 X 5,5 X 
- Protein crops 4,0 X 4,4 X 
- Wine 6,8 X 3,7 X 
• > I 1 
(*) Excluding the clearance of accounts for 1987 (- ECU 378 million) and 
the items covering interest payments following changes in the method 
used for financing EAGGF expenditure (+ ECU 67 million), distribu­
tion free of charge to the less well-off (+ ECU 137 million), set-
aside (+ ECU 21 million), anti-fraud measures (+ ECU 3 million) and 
the portion of MCAs granted on imports - item 2810 (+ ECU 76 mi I-
I ion). 
- 29 -
Intervention, broken down by the economic nature of the scheme 
concerned, consists of aid to public or private storage, with­
drawals and similar operations, price compensating aids (which 
are in fact aids for the internal market) and guidance premiums. 
Compared with the total for Intervention (ECU 19,810 ml 11 ion), 
not taking Into account co-responsibility levies for cereals 
(ECU 656 million) and milk producers' contributions (ECU 348 mil­
lion), price compensating aids came to ECU 12,957 mi 11 ion 
(65.4 X), aids to storage to ECU 5,458 million (27.6 X), guidance 
premiums to ECU 747 million (3.7 X) and withdrawals and similar 
operat ions to ECU 648 mill ion (3.3 X). 
2.3.2.1. Price compensâting aids remain the most important type of inter­
vention. This heading groups aids granted on the internal Commu­
nity market so that the consumer price is lower than the producer 
price and is competitive with products imported from non-member 
countries (for example production and consumption aid for olive 
oil, aids for skimmed milk, production aids for processed fruit 
and vegetable products, etc.). 
This type of aid accounts for 65.4 X of total intervention 
(1989 : 66.2 X) and 48.8 X of total expenditure against the 1990 
budget, excluding clearance of accounts and miscellaneous expen­
diture (1989 : 45.7 X). 
For 1990, the product groups benefiting most from price compen­
sating aids were the following : 
SECTORS 1989 1990 
(ECU mi 11 ion) (ECU mi 11 ion) 
Oilseeds 2.672 3.474 
Milk products 1.661 1.637 
Sheepmeat and goatmeat 1.453 1.452 
Tobacco 972 1.081 
OIive oil 1.317 1.059 
Protein crops' 643 835 
Fruit and vegetables 654 831 
Cereals/rice 842 781 
Annex 10, which gives the breakdown of those aids, shows that 
production aids are mainly granted for oilseeds (rape and sun­
flower), sheepmeat and goetmeat, tobacco, protein corps and beef. 
However, aids for processing and final consumption are concentra­
ted on milk products, fruit and vegetables and olive oil. 
- 30 -
2.3.2.2. Storage intervention, ECU 5,458 mi 11 ion, covers both private and 
public storage costs. It accounts for 27.6 X of all intervention 
(1989 : 23.8 X) and 20.6 X of all expenditure against the 1990 
budget, excluding clearance and miscellaneous expenditure (1989 : 
16.4 X). 
Details of this kind of expenditure are given in Annex 9. Based 
on a total of ECU 4,530.7 mi 11 ion, that is excluding reimburse­
ments to Member States for expenditure incurred in disposing of 
public butter stocks (ECU 796.4 mi 11 ion) and aid to Poland 
(ECU 116 million) and Romania (ECU 23 million), private storage 
costs came to ECU 750.7 million and public storage costs were 
ECU 3,780.0 mi I I ion. 
The cost of private storage may be mainly put down to sugar sto­
rage (ECU 383 million) but this is covered by the collection of 
storage levies from sugar manufacturers (see Annex 14); then come 
storage costs for milk products (ECU 165 million), beef 
(ECU 87 million) and pigmeat (ECU 73 million). 
A detailed analysis of public storage is given in 2.4. and in 
Annex 11. 
2.3.2.3. Withdrawals and similar operations affect only a limited number 
of sectors. They account for 3.3 X of total intervention booked 
to the 1990 budget and 2.4 X of total expenditure, clearance and 
miscellaneous expenditure excluded, compared with 4.5 X and 3.1 X 
respectively for 1989. 
2.3.2.4. Guidance premiums are granted only in the fruit and vegetables, 
wine, milk and beef sectors. They account for 3.7 X of total 
intervention and 2.8 X of total expenditure booked to the 1990 
budget, clearance and miscellaneous expenditure excluded. 
In the fruit and vegetables sector, premiums make up the Communi­
ty's contribution to the financing of schemes for developing and 
improving the consumption and use of nuts and/or locust-beans. 
In the wine sector premiums are granted for permanent abandonment 
of land under vines, in the milk sector they are granted for per­
manent abandonment of milk production and as compensation for 
temporary suspension of milk quotas; in the beef sector, a calf 
premium is granted. 
- 31 -
Table 6a 
14000 
12000 
10000 
8000 
1000 T 
6000 
4000 
2000 
Cereals 
and rice Oils and 
fats* Tobacco Skimmed 
milk 
powder Butter Beef Public 
alcohol 
COOOhl) 
* Olive oil + rape and sunflower seed 
-34-
Table 6b 
Book value of public stocks with intervention agencies (ECU million) 
1600 -r 
1400 
1200 
1000 
ECU million 800 jl 
J I 1 
600 
400 
200 -+ M 
# I 
I: sa 
I 
I ® situation at 30 09 88 
D situation at 30 09 89 
il situation at 30 09 90 
s§l m 
wm I in ï 
m 
Cereals Oils and Tobacco Skimmed Butter Beef Public 
and rice fats* milk alcohol 
* Olive oil + rape and sunflower seed 
- 33 -
2.4. Trend of public stocks (see Annexes 9 and 11) 
Between 30 September 1989 and 30 September 1990, the date on which public 
storage accounts were closed, the book value of public stocks declined 
from ECU 1,612 million in 1989 to ECU 1,384 million in 1990, a drop of 
ECU 228 mi 11 ion (14 X). This development is the result of the depre­
ciation exercise undertaken in 1989 and 1990. In 1990, to cover the 
costs of such an exercise, the sum of ECU 3,800 million was available and 
of this ECU 3,759 million were utilized (against ECU 1,836 million and 
ECU 1,825 million in 1989 respectively). 
An initial scrutiny shows that the proportion of total book value of 
stocks accounted for by each of the most important products changed 
between 1988 and 1990 : "beef fell from 34.2 X in 1988 to 15.3 X in 1989, 
subsequently rising slightly to 15.5 X in 1990, cereals and rice rose 
from 32.4 X in 1988 to 53.8 X in 1989, subsequently falling to 44.7 X in 
1990; similarly oils and fats rose from 15.9 X in 1988 to 20.3 X in 1989, 
subsequently falling to 7.5 X in 1990, while milk products fell from 
13.1 X in 1988 to 5.2 X in 1989, subsequently rising sharply to 30.0 X in 
1990. 
More detailed analysis of the 1989 and 1990 figures shows the following : 
a) Cereals and r ice 
- an overall rise in stocks of 34 X (1989 : 8,962,900 tonnes, 1990 : 
12,029,900 tonnes). The increase was particularly large for common 
wheat and sorghum, less so for barley and rye; by contrast, stocks 
of non-breadmaking common wheat, durum wheat and maize fell; rice 
began to build up (96,000 tonnes) 
- a drop in the book value of cereals stocks of 29 X (1989 : 
ECU 868 mi I I ion, 1990 : ECU 619 mi I I ion), particularly in the case 
of durum wheat (51 X). In 1990, the depreciation exercise reduced 
the value of cereals and rice stocks by ECU 1,570 million. 
b) OiIs and fats 
- a 53 X drop in"stocks (1989 : 199,100 tonnes, 1990 : 94,500 tonnes) 
affected mainly olive oil (- 114,800 tonnes) but w as counterbalan­
ced by an increase in stocks of sunflower seed (+ 10,300 tonnes) 
- the book value of these products likewise fell sharply between 1989 
and 1990, by 68 X from ECU 327 million to ECU 104 million; the 
decrease relates exclusively to the olive oil sector. For 1990, the 
depreciation amounts to ECU 86 million. 
- 34 -
c) Tobacco 
- total stocks rose by 33 X from 77,600 tonnes in 1989 to 103,400 ton­
nes in 1990. Leaf tobacco, processed tobacco and baled tobacco all 
account for the increase, with baled tobacco in the lead 
(79,000 tonnes in stock) 
- total book value fell, however, by ECU 34 million to only 
ECU 15 million in 1990. The fall applied mainly to baled tobacco 
(1989 : ECU 46 million, 1990 : ECU 12 million) and, to a much lesser 
extent, leaf tobacco; by contrast, the book value of processed 
tobacco doubled between 1989 and 1990, culminating at almost 
ECU 3 million. The financial depreciation of tobacco stocks 
amounted to some ECU 91 million in 1990. 
d) Mi Ik products 
- stocks, which had fallen substantially in recent years, rose extre­
mely sharply in 1990, from 37,000 tonnes in 1989 to 528,000 tonnes 
in 1990; this increase applied to butter and skimmed milk powder, 
with the latter accounting for most of the rise (1989 : 5,000 ton­
nes, 1990 : 340,000 tonnes) 
- the book value of stocks of these two products likewise rose consi­
derably, from ECU 85 million in 1989 to ECU 415 mi I I ion in 1990. 
The increase is very marked in the case of skimmed milk powder 
(1989 : ECU 10 million, 1990 : ECU 267 million). In 1990, the 
financial depreciation for these two products amounted to almost 
ECU 851 mill ion. 
e) Beef 
quant it ies in stock also rose sharply in 1990 (102 X), from 
151,000 tonnes in 1989 to 305,000 tonnes in 1990. The increase 
applied more to boned meat than to meat in quarters 
total book va Iue of these stocks fell slightly by contrast between 
1989 and 1990 (1989 : ECU 247 million, 1990 : ECU 216 million). The 
fall was marked for meat in quarters (1989 : ECU 194 million, 1990 : 
ECU 89 million) but it was counterbalanced by a rise in the book 
value of boned meat (1989 : ECU 53 million, 1990 : ECU 127 million). 
The amount written off in 1990 as depreciation was ECU 967 million. 
- 35 -
f) Alcohol 
- stocks of public alcohol fell by 17 X between 1989 and 1990 (from 
3,382,000 hectolitres in 1989 to 2,805,000 hectolitres in 1990) 
- the book value dropped very sharply (1989 : ECU 37 million, 1990 : 
ECU 16 million). The amount written off in 1990 as depreciation 
came to ECU 43 million for public alcohol. 
(4) 
- 36 -
2.5. 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 compensa­
tory 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 7 
Breakdown of expenditure by Member State. 
allowing for the impact of the arrangement 
whereby exporting Member States may pay intra-Community MCAs 
for importing Member States 
(Article 10 of Regulation (EEC) No 1677/85) 
MEMBER STATES 
Be I gum 
Denmark 
Germany 
Greece 
Spa in 
France 
I re land 
Italy 
Luxembourg 
Nether lands 
Portugal 
United Kingdom 
TOTAL MEMBER STATES* 
COMMUNITY (2) 
TOTAL EEC DECLARED 
EXPENDITURE 
(1) 
873,74 
1.113,68 
4.365,56 
1.949,73 
2.120,81 
5.142,65 
1.668,47 
4.157,10 
5,20 
2.869,03 
214,19 
1.978,96 
26.459,12 
15,48 
26.474,60 IMPACT OF 
ARTICLE 10 
OF REG. 
(EEC) 
No 1677/85 
8,10 
- 33,96 
- 21,56 
0,02 
0,00 
- 62,60 
- 30,18 
19,02 
0,00 
0,42 
0,00 
137,82 
0,00 
0,00 
0,00 EXPENDITURE 
AFTER 
APPLICATION 
OF 
ARTICLE 10 
865,64 
1.079,72 
4.344,00 
1.949,71 
2.120,81 
5.080,05 
1.638,29 
4.176,12 
5,20 
2.868,61 
214,19 
2.116,78 
26.459,12 
15,48 
26.474,60 
(1) Expenditure for 1990 including impact of clearance of the 
accounts for 1987 and the cost to the EAGGF Guidance Section 
of the set-aside of arable land (ECU 21.2 million). 
(2) Direct payments to recipients for information and promotion 
schemes relating to olive oil, flax and hemp, and milk 
products. 
- 37 -
2.6. Overall cost of Guarantee Section 
2.6.1. Overall trend of expenditure 
TABLE 8 
OVERALL. TREND OF EAGGF (GUARANTEE SECTION) EXPENDITURE 
YEAR TOTAL 
EXPENDITURE 
ECU ai I I ion ANNUAL 
GROWTH RATE 
1986 
1987 (1) 
1988 (2) 
Expenditure financed within the guideline (3) 
(ECU 27,500 nl I I ion) 
Total expenditure 
1989 
Expenditure financed within the guideline 
(ECU 28,624 ni I I ion) 
Total expenditure 
1990 
Expenditure financed within the guideline 
(ECU 30,630 ni I I ion) 
Total expenditure 22.137,4 
22.967,7 
[26.400,4] 
27.687,3 
[24.406,0] 
25.872,9 
[25.069,2] 
26.453,5 12.1 
3,8 
[14,9] 
20,5 
[-7,6] (4) 
-6,6 (5) 
[2,7] (4) 
2,3 (5) 
* Including impact of clearance of accounts 
(1) Budget year 1987 (10 nonths) 
(2) Budget year 1988 (11 1/2 months) 
(3) The guideline includes all agricultural expenditure charged to the EAGGF 
Guarantee Section, minus expenditure under Chapter 40 (common organiza­
tion of the market in fishery products) and Chapter 81 (depreciation of 
stocks and disposal of butter) 
(4) In relation to expenditure financed within the previous year's guideline 
(5) In relation to total expenditure 
- 38 -
2.6.2. Revenue of agricultural origin 
The common agricultural policy is also a source of revenue arising from 
charges made under the market organizations. These charges, which 
count as own resources of the Community, consist of : 
- levies which are variable charges on imports of agricultural products 
covered by market organizations from non-member countries; these 
charges are intended to offset the difference between world market 
prices and the price levels agreed for the Community; 
- levies imposed under the sugar market organization; these levies 
consist of sugar and isoglucose production levies, sugar storage 
levies, sugar and isoglucose elimination levies and an additional 
elimination levy, they provide a means whereby farmers and sugar 
manufacturers finance the cost of disposing of Community produce 
which is surplus to internal consumption requirements. 
Other receipts of agricultural origin are classed as intervention to 
stabilize agricultural markets and are accordingly directly deducted 
from expenditure for the year in the sector concerned. 
These receipts arise in the milk and milk products and cereals market 
organizations, producers making a financial contribution termed "co-
responsibility levy" and, if milk production quotas or maximum guaran­
teed quantities for cereals are overrun, paying an additional levy. 
These receipts, which do not count as own resources of the Community, 
are considered a form of intervention to stabilize the agricultural 
markets and are charged within the budget chapter in which the expen­
diture has occurred. These funds help reduce the cost of disposing of 
surpluses and are also used, in the case of milk products, for finan­
cing specific measures. In 1990, these producers' contributions 
amounted to ECU 348 million in the milk sector (ECU 890 million in 
1989) and ECU 715 million in the cereals sector or ECU 656 million if 
the reimbursement of the additional co-responsibility levy is taken 
into account (ECU 799 million and ECU 721 million respectively in 
1989). 
- 39 -
TABLE 9 
REVENUE UNDER THE COMMON AGRICULTURAL POLICY 
ACCRUING AS OWN RESOURCES OF THE COMMUNITY 
(ECU million) 
NATURE OF THE CHARGE 1SS6 1SS7 1SSS 19S9 1990 
Import levies 
Sugar levies, 
of which : 
- production (1) 
- storage costs 1.175,5 
1.111,5 
612,3 
499,2 1.626,1 
1.471,7 
S24.6 
547.1 1.504,6 
1.390,7 
845,9 
544,8 1.282,7 
1.381,6 
912,4 
469,2 1.173,4 
910,6 
504,6 
406,0 
TOTAL 2.287,0 3.0S7.8 2.S95.3 2.664,3 2.084,0 
(1) Including the elimination levy (ECU 6S.3 mi Mien in 19S6, ECU 87 million In 1987, 
ECU 94,1 Billion in 19SS, ECU 89,3 million in 19S9 and ECU 84,9 million In 1990) 
and special elimination levy (ECU 234,2 million in 19S7, ECU 110,8 million In 
19SS, ECU 175,5 million in 19S9 and (-) ECU 19,9 million in 1990). 
Import levies, which mainly affect cereals, after rising in 1987 began 
to fall steadily until they reached their 1986 level. This situation 
reflects the continued downward trend of cereal imports. 
The sugar levies fell steadily from 19S7 and then more sharply in 1990. 
This was due to the reduction in production levies, a result of a 
situation on international markets favourable to the Community, which 
was reflected in "the high level of world prices. It was also because 
storage levies were reduced as a result of a shortening of average 
storage t ime. 
2.6.3. Guarantee costs compared with GDP 
In a wider economic context, comparison of the overall cost of guaran­
tee expenditure with the moat significant economic indicator, viz. the 
Community's gross domestic product at market prices (GDP), shows 
(Annex 12) that, with due account taken of the relative durations of 
the 1987 and 1988 financial years, the gross cost of the Guarantee 
Section amounted to 0.56 % of GDP in 1990 against 0.59 % in 1989 and 
0.69 % in 1988. 
- 40 -
3. ADJUSTMENTS TO LEGISLATION GOVERNING THE EAGGF GUARANTEE SECTION 
During 1990, a number of adjustments and routine management measures were 
adopted in connection with legislation directly concerning the EAGGF Guaran­
tee Sect ion : 
a) Council Regulation (EEC) No. 386/90 of 12 February 1990 on the monitoring 
carried out at the time of export of agricultural products receiving 
refunds or other amounts^1). 
Given the importance of agricultural refunds within the Community budget 
and the shortcomings detected as regards physical checks on products for 
which refunds or other amounts are granted at the time of export, the 
above-mentioned Regulation establishes Community framework arrangements 
designed to increase the number of physical checks In order to ensure that 
the operations in question have actually been carried out and executed 
properly. 
b) Commission Regulation (EEC) No 618/90 of 14 March 1990 laying down rules 
for drawing up the annual inventory of agricultural products in public 
storage^2). 
The purpose of this Regulation is to lay down rules for the drawing up of 
annual inventories, which have become compulsory for products in public 
intervention storage, while taking into account any special requirements 
for particular products. 
It was adopted pursuant to Article 2(1a) of Council Regulation (EEC) 
No 3247/81(3) which provides that for the purposes of sound management of 
intervention operations involving the buying-in, storage and sale of agri­
cultural products by intervention agencies the latter are to draw up, in 
each financial year, an inventory for each product which has been the sub­
ject of Community intervention, compare the results of this inventory with 
the accounting data and make the necessary adjustments. 
c) Commission Regulation (EEC) No 772/90 of 29 March 1990 amending Regulation 
(EEC) No 2775/88 laying down detailed rules for the application of Arti­
cle 5a of Council Regulation (EEC) No 729/70<4>. 
Since the re-examination of the existing situation in the Community as far 
as interest rates are concerned revealed an upward trend, an adjustment of 
the rate and coefficient laid down by Commission Regulation (EEC) 
No 2775/88(5) had to be made. This Regulation makes provision, in parti­
cular, for the Community being responsible for the financial costs 
incurred by some Member States (Greece, Spain, Ireland and Portugal) as a 
result of the introduction in 1987 of the new system for financing the 
expenditure provided for in the rules on market organizations. 
d) Commission Regulation (EEC) No 775/90 of 29 March 1990 amending Regulation 
(EEC) No 2776/88 on data to be sent by the Member States with a view to 
the booking of expenditure financed under the Guarantee Section of the 
Agricultural Guidance and Guarantee Fund (EAGGF)<4>. 
Since experience showed that changes needed to be made to some of the pro­
visions laid down in Regulation (EEC) No 2776/88<5) relating to the data 
to be sent to the Commission by the Member States, Regulation (EEC) 
No 775/90 consequently proceeded to amend the dates for the forwarding of 
accounting data and make provision for the notification of information 
explaining payment trends which obviously diverge from the forecasts. 
(1) OJ No L 42, 16.02.1990 
(2) OJ No L 67, 15.03.1990 
(3) OJ No L 327, 14.11.1981 
(4) 0J No L 83, 30.03.1990 
(5) OJ No L 249, 08.09.1988 
(4) OJ No L 83, 30.03.1990 
(5) OJ No L 249, 08.09.1988 
- 41 -
e) Commission Regulation (EEC) No 890/90 of 6 April 1990 amending Regulation 
(EEC) No 2964/89 and fixing depreciation percentages to be applied when 
agricultural products are bought In as regards paddy rice*1). 
Article 8 of Council Regulation (EEC) No 1883/89 laying down general rules 
for the financing of interventions by the EAGGF Guarantee Section*2) lays 
down the rules for the systematic depreciation of agricultural products as 
soon as they are bought in. The Commission, in Regulation (EEC) 
No 2964/89*3), determined the depreciation percentage corresponding at 
most to the difference between the buying-in price and the foreseeable 
disposal price for the product concerned. As the trend in the situation 
for rice suggested that quantities of rice would be bought in by the in­
tervention agencies, a depreciation coefficient to be applied on buying-in 
had consequently to be fixed for that product. 
f) Commission Regulation (EEC) No 1863/90 of 29 June 1990 laying down detai­
led rules for the application of Council Regulation (EEC) No 4045/89 on 
scrutiny by Member States of transactions forming part of the system of 
financing by the Guarantee Section of the European Agricultural Guidance 
and Guarantee Fund and repealing Directive 77/435/EEC*4). 
Regulation (EEC) No 4045/89 of 21 December 1989*5) replaced Directive 
- 77/435/EEC*6) which provided for the same type of scrutiny; it forms part 
of the initiatives taken by the Commission in the context of measures to 
combat fraud and irregularities prejudicial to the Community budget and 
involves scrutiny, following payment, of the commercial documents of 
entities receiving payments from the EAGGF Guarantee Section or making 
payments to it. 
The purpose of Regulation (EEC) No 1863/90 is to lay down detailed rules 
for the application of Regulation (EEC) No 4045/89 as regards a Community 
contribution towards the expenditure incurred by Member States in engaging 
extra staff, training staff and providing equipment. 
g) Commission Regulation (EEC) No 2030/90 laying down detailed rules for the 
application of Council Regulation (EEC) No 386/90 as regards physical 
checks carried out at the time of export of agricultural products 
attracting refunds or other amounts*7). 
This Regulation specifies which operations are subject to the monitoring 
rules in question and which may be exempted, having regard, on the one 
hand, to the monitoring systems already in existence for such operations 
and, on the other hand, to the limited quantity of certain exports. 
h) Commission Regulation (EEC) No 2103/90 of 23 July 1990 laying down the 
conditions for taking over sorting and packing costs relating to the free 
distrubition of apples and citrus fruit*8). 
Council Regulation (EEC) No 1035/72 of 18 May 1972 on the common organiza­
tion of the market in fruit and vegetables*9) provides, in particular, 
for special measures to encourage the free distribution of apples and 
citrus fruit withdrawn from the market and also the taking over by the 
Community of the costs of sorting and packing such products. Regulation 
(EEC) No 2103/90 lays down the detailed rules for the application of these 
measures. 
(1) OJ No L 92, 07.04.1990 
(2) OJ No L 216, 05.08.1978 
(3) OJ No L 281, 30.09.1989 
(4) OJ No L 170, 03.07.1990 
(5) OJ No L 388, 30.12.1989 
(6) OJ No L 172, 12.n7.1977 
(7) OJ No L 186, 18.07.1990 
(8) OJ No L 191, 24.07.1990 
(9) OJ No L 118, 20.05.1972 
- 42 -
i) Commission Regulation (EEC) No 2572/90 of 5 September 1990 setting the 
amount of the payment on account of the cost of disposal of certain dis­
tillation products*1). 
Council Regulation (EEC) No 822/87 of 16 March 1987 on the common organi­
zation of the market in wine*2) provided inter alia that, as regards 
alcohol from distillation as referred to in Articles 35 and 36, the EAGGF 
is to bear only the costs arising from its disposal. 
The purpose of Regulation (EEC) No 2572/90 is to set, for the 1991 finan­
cial year, the amount of a payment on account which allows stocks to be 
depreciated as soon as the products in question are bought in. 
j) Commission Regulation (EEC) No 2587/90 of 6 September 1990 fixing depre­
ciation percentages to be applied when agricultural products are bought 
in, for the 1991 financial year^). 
Under Council Regulation (EEC; No 1882/78 of 2 August 1973 laying down the 
general rules for the financing of interventions by the European Agricul­
tural Guidance and Guarantee Fund, Guarantee Section*4), systematic de­
preciation of public intervention agricultural products must take place 
when they are bought in; depreciation ray be in two stages. 
The purpose of Regulation (EEC; Ko 2567/90 is to determine, for a number 
of products taken into public intervention, the level of the first stage 
corresponding to about 75 X of the difference in value between the buying-
in price and the foreseeable selling price. 
k) Commission Regulation (EEC; Ko 2887/90 of 5 October 1990 on the rate of 
interest to be used for calculating the costs of financing intervention 
measures comprising buying-in, storage and disposal^). 
The purpose of this Regulation is to fix, before the beginning of the 1991 
accounting year, the uniform interest rate for the financing of public 
storage; this rate is 10.5 X as against 9.1 X for the previous accounting 
year. In view, however, of the trend of interest costs in some Member 
States, specific interest rates were fixed for them. The rate for Germany 
is 9.6 X instead of_8.1 X, for the Netherlands 9.0 X instead of 7.2 X, for 
France 9.8 X instead of 8.7 X and for Ireland 8.9 X. 
I) Counci I Regulation (EEC) No 3151/90 of 29 October 1990 on stepping up 
checks in Portugal on expenditure charged to the Guarantee Section of the 
European Agricultural Guidance and Guarantee Fund*6). 
Since 1 January 1991, financing by the Guarantee Section of the EAGGF has 
extended in Portugal to products subject to transition by stages, and the 
tasks incumbent on the departments responsible for controls and authorized 
to pay expenditure in that Member State have increased considerably as a 
result. 
(1) OJ No L 243, 06.09.1990 
(2) OJ No L 84, 27.03.1987 
(3) OJ No L 244, 07.09.1990 
(4) OJ No L 216, 05.08.1978 
(5) OJ No L 276, 06.10.1990 
(6) OJ No I 302, 31.10.1990 
- 43 -
The departments in question, in this case mainly the INGA, did not have 
the necessary data-processing infrastructure to ensure the optimum col­
lection, processing, checking and transmission to the Commission of all 
data on expenditure financed by the EAGGF Guarantee Section. 
As this situation was liable to interfere with sound management, checks 
and the prevention of irregularities and fraud, it became necessary, via 
Regulation (EEC) No 3151/90, to grant Community financial assistance - up 
to ECU 4 million - to Portugal for the setting up of a data-processing 
system in the INGA providing links with other paying and monitoring agen­
cies. 
m) CounciI Regulation (EEC) No 3492/90 of 27 November 1990 laying down the 
factors to be taken into consideration in the annual accounts for the 
financing of intervention measures in the form of public storage by the 
European Agricultural Guidance and Guarantee Fund, Guarantee Section*1). 
Regulation (EEC) No 3247/81 of 9 November 1981 on the financing by the 
European Agricultural Guidance and Guarantee Fund, Guarantee Section of 
certain intervention measures, particularly those involving the buying-in, 
storage and sale of agricultural products by intervention agencies*2) 
laid down the rules and conditions governing the annual accounts which 
enabled the expenditure to be financed by the EAGGF, Guarantee Section, 
for the intervention measures concerning public storage to be established. 
in the light of experience it became necessary to simplify the existing 
procedure and to adapt the rules on intervention financing. Regulation 
(EEC) No 3247/81 was therefore repealed and replaced by Regulation (EEC) 
No 3492/90. 
n; Commission Regulation (EEC) No 3597/90 of 12 December 1990 on the account­
ing rules for intervention measures involving the buying-in, storage and 
sale of agricultural products by intervention agencies*3). 
Pursuant to Regulation (EEC) No 3492/90 laying down the principles of 
eligibility for the various items of expenditure and revenue to be taken 
into consideration in the accounts (see m), Regulation (EEC) No 3597/90 
lays down the technical accounting details. 
( 1") 0J No L 337, 04.12.1990 
(2) OJ No L 327, 14.11.1981 
(3) 0J No L 350, 14.12.1990 
- 44 -
TITLE II 
CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 
4. System of advance payments and adjustment thereof 
Council Regulation (EEC) No. 2048/88*1> of 24 June 1988 amending 
Regulation (EEC) No. 729/70*2) made permanent the system of monthly 
advances on entry of expenditure in the accounts and altered the cut­
off date for the expenditure booked to each financial year. 
As a result the 1990 budget covered the payments entered In the 
accounts as made to recipients during the period 16 October 1989 to 
15 October 1990. It covers expenditure over 12 months. 
The system of advances covered Titles 1 and 2 of the budget concerning 
the Guarantee Section of the EAGGF (apart from certain expenditure 
under Article 164 "Permanent abandonment premiums in respect of areas 
under vines" paid directly by the Commission), Chapter 39 (income aids 
and the aid for set-aside) concerning the Guidance Section, Chapter 40 
concerning Fisheries and Chapter 81 (reimbursement of expenditure for 
the specific disposal of butter and the extraordinary depreciation at 
the beginning of the financial year). 
5. Advance payments to the Member States 
5.1. Decisions on advance payments in respect of 1990 
The Commission adopted 13 decisions, 12 of which were routine. 
An extraordinary advance to adjust the advances granted to total 
expenditure chargeable to the year was passed in December. 
Besides EAGGF Guarantee Section expenditure and the part of the aids 
granted for the set-aside of arable land to be financed by the 
appropriations of the Guidance Section (Chapter 39), the advances 
granted in respect of 1990 were intended, as a temporary measure, to 
cover expenditure for the supply of food to Poland and. Rumania 
(Regulations (E*EC) NO. 456/90 and No. 457/90). 
5.2. Funds available and Member States' expenditure during the year 
Funds placed at the disposal of the Member States for expenditure 
charged to 1990 amounted to ECU 26,503.7 million: ECU 26,437.9 million 
for the Guarantee Section, ECU 21.2 million for the Guidance Section 
(Chapter 39) and, as a temporary measure, ECU 44.5 million for the 
emergency operation to assist Poland and Rumania. 
The expenditure committed in respect of the EAGGF amounted to ECU 
26,519 million. The amount of ECU 44.5 million was definitively 
charged against Article 998 - aid for the countries of Eastern Europe. 
(1) OJ No L 185 of 15.07.88, p.1 
(2) 0J No L 94 of 28.04.70, p.13 
- 45 -
6. Management of appropriations 
The 1990 budget was adopted in December 1989 and was implemented 
without any significant problems. 
6.1. Appropriations available (ECU million) 
The appropriations available for 1990 amounted to ECU 28,231.0 
million, including ECU 225 million under Chapter 39 for the Guidance 
Section, ECU 1,470 million under Chapter 81 to cover losses resulting 
from the disposal of previously formed stock and ECU 32 million for 
the fisheries sector. 
The sum of ECU "3 million, forming part of the provisional 
appropriations in Chapter 100, was used for the anti-fraud campaign. 
Appropriations available 
.Titles 1 and 2 26,431,000,000.-
Chapter 39 295,000,000.-
Fisheries (Chapter 40) 32,000,000.-
Chapter 81 1,470,000,000.-
Total 28,228,000,000.-
Transfers outside the EAGGF 
From Chapter 100 
(anti-fraud campaign) 3,000,000.-
Total appropriations available 28,231,000,000.-
6.2. Transfers of appropriations 
6.2.1 Transfers of appropriations to cover expenditure incurred in 1990 
Pursuant to the conclusions of the European Council of 11 and 
13 February 1988 the Commission, anxious wherever possible to adjust 
appropriations before exhaustion of one or more chapters, proposed on 
three occasions. in February, July and October 1990, that 
appropriations be transferred from chapter to chapter so that 
appropriations would be available before payment of advances against 
entry in the accounts. 
In order to take account of substantial price variations on the world 
market and not to transfer potential losses, resulting from disposals 
of intervention stock, to future years, the Commission felt that in 
the third request for a transfer these new factors should be included 
with a view to the end-of-year depreciation exercise. 
- 46 -
A final transfer of appropriations in November 1990 was made 
necessary, however, as a result of some Member States' expenditure 
having exceeded the estimates forwarded for the first fortnight in 
October. 
Transfers totalling ECU 2,335 million were made within Titles 1 and 2 
to cover expenditure incurred during the 1990 financial year. 
In fine, a transfer of ECU 3 million was made to Article 296 (anti-
fraud campaign) from Chapter 100 (provisional appropriations) with a 
view to the EAGGF's financial contribution to the programme for 
setting up scrutiny of expenditure in Portugal. 
Significant additional amounts were required for the dairy products, 
tobacco, beef and veal, protein crops and sheepmeat sectors. 
6.2.2 Transfers of appropriations with a view to covering expenditure 
arising from emergency aid to the countries of Eastern Europe in 
respect of which a carryover of appropriations was proposed to the 
budgetary authority 
The European Council of 15 December 1990 had decided on an emergency 
action with a view to supplying food products to the USSR, Rumania and 
Bulgaria. The cost of the operation was to be covered by the EAGGF 
Guarantee Section, but since no such appropriations had been provided 
for in the 1991 budget, the Commission proposed that the budgetary 
authority carry over the un-utilized appropriations from the 1990 
financial year. 
Given that it was not possible for the products to be determined 
beforehand and in order that optimum use be made of the 
appropriations, a proposal for a transfer of ECU 350 million 
regrouping on a single line the appropriations required for the 
operation was submitted to the budgetary authority, which reduced the 
final amount to ECU 280 million, thus bringing the total for transfers 
between chapters during 1990 to ECU 2 618 million. 
6.3. Expendi ture 
A total of ECU 26,474.6 million was charged to 1990 (of which ECU 21.2 
million were charged to the Guidance Section under Chapter 39). 
This sum breaks down as follows: 
- expenditure claimed by the 
Member States (including ECU 1,360.7 million 
for the extraordinary depreciation at 
the beginning of the financial year and 
the specific disposal of butter) 26,837.-
- impact of clearance of accounts for 
1987 and earlier years - 377.9 
- direct payments 15.5 
26.474.6 
- 47 -
The breakdown in Table 10 below can in no circumstances be treated as 
a reliable indication of the actual shares of the Member States, since 
payment deadlines can vary widely from one Member State to another and 
since expenditure paid by paying agencies in any given Member State is 
not necessarily attributable to that State, the Community being a 
unified economic area for agricultural products. Thus, for example, 
certain export refunds for products from one Member State are In fact 
paid by another Member State. 
6.4. Direct payments 
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, particularly in the olive oil, fibre flax, nuts, grape Juice 
and dairy products sectors and, via specific operations, in the wine 
sector. Some of these measures are financed by withholding a 
proportion of the aid to be paid to producers. 
Thus in 1990 the Commission paid directly to operators: 
a) ECU 4,489,861.25 from appropriations carried over from 1989; 
b) ECU 4,454,920.04 from appropriations for 1990. In addition, the 
sum of ECU 11,025,993.81 was committed in 1990 and carried over to 
1991 . 
Annex 19 gives for the various schemes an overall picture of the 
amounts withheld from aid in relation to expenditure. 
Although the expenditure relating to the olive cultivation register is 
financed by the paying agencies and does not therefore take the form 
of direct payments by the Commission, it has been thought useful to 
include it in the Annex to make the position as regards amounts 
withheld and used clear. 
6.5. Budget operat ions 
6.5.1 Commi tments 
- Global provisional commitments 
corresponding to advance payments 
made to Member States in respect 
of 1990*1) 26,503,349,485.06 
- Commitments for the abandonment 
premium (wine) (Guarantee Section 
share borne according to the financing 
rules of the Guidance Section) 325,813.69 
- Commitments for direct payments 15,480,913.85 
26,519,156,212.60 
(1) Including the impact of the clearance of the accounts for 1987 
- 48 -
6.5.2 Sums charged as payments 
The sums charged as payments totalled ECU 26,463,577.23. The 
difference of ECU 55,578,884.37 vis-à-vis itemized commitments 
corresponds, on the one hand, to the appropriations committed to 
direct expenditure by the Commission that had not yet occurred by the 
end of the year and, on the other hand, to the amount relating to the 
second tranche of the aid to Poland and Rumania, charged against 
Article 998 (measures to assist the countries of Eastern Europe). 
6.6. Carryover of appropriations 
6.6.1 Automatic carryovers 
The following appropriations committed for the 1990 financial year 
were automatically carried over to 1991. 
Item 1221 (olive oil) 1,035,382.23 
Item 1401 (fibre flax) 3,360,999.70 
Item 1507 (fruit and vegetables) 376,000.00 
Item 1650 (wine) 17,405.18 
Item 2062 (milk products) 3,236,206.70 
Item 2980 (anti-fraud campaign) 3,000,000.00 
11,025,993.81 
The 1989 appropriations carried over automatically to 1990 concern : 
a) direct payments to an amount of ECU 6,191,785.44 of which ECU 
4,489,861.25 were used. 
The balance of ECU 1,701,924.19 lapsed. 
a) Additional milk co-responsibility levies (1989/90 milk year) 
amounting to - ECU 57,417,827.94 of which 100% was used. 
6.6.2 Non-automatic carryovers 
In 1990 some expenditure could not be paid before 15 October 1990, 
either because scrutiny had been stepped up in a Member State and 
payment had thereby been delayed or because the rules had been changed 
in the course of the year causing a transfer of powers among the 
paying agencies. 
On 15 December 1990 the European Council also adopted an emergency 
measure for the supply of foodstuffs to the USSR, Rumania and Bulgaria 
to be financed, among other things, by EAGGF Guarantee Section 
appropr iat ions. 
- 49 -
No provision had been made in the 1991 budget for this expenditure but 
since the unused appropriations of 1990 could cover it, requests were 
made to the budget authority for carryovers totalling ECU 
715.5 mi 11 ion. The budget authority accepted a figure of 
ECU 685.5 mi I I ion. 
The chapters involved are as follows : 
Chapter 12 olive oil ECU 127,000,000 
Chapter 13 protein crops ECU 1,000,000 
Chapter 15 fruit and vegetables ECU 1,500,000 
Chapter 16 wine ECU 236,000,000 
Chapter 18 other sectors ECU 280,000,000 
Chapter 20 milk products ECU 16,000,000 
Chapter 21 beef/veal ECU 15,000,000 
Chapter 29 other expenditure ECU 9,000,000 
ECU 685,500,000 
6.7. Summary of execution of 1990 budget 
The 1990 financial year closed with a balance of ECU 1,070,896,677.96 
of unused appropriations. 
Three factors need to be considered : 
1) Part of the unused appropriations should have been used in 1990 
(particularly olive oil production aid and vine grubbing premiums) 
but could not be owing to exceptional circumstances. The 
Commission accordingly proposed a carryover of appropriations of 
ECU 365.5 mi I I ion. 
2) The budgetary impact of the clearance of the accounts. 
3) The limited implementation of food aid programmes. 
Original budget 28,228,000,000.00 
Transfers outside the EAGGF + 3,000,000.00 
Appropriations available 28,231,000,000.00 
Less sums charged as payments 26,463,577,328.23 
1,767,422,671.77 
Appropriations automatically 
carried forward to 1991 * 11,025,993.81 
1,756,396,677.96 
Appropriations not automatically 
carried over 685,500,000.00 
Appropriations lapsed 1,070,896,677.96 
TABLE 10 
FUNDS AVAILABLE TO AND EXPENDITURE INCURRED BY MEMBER STATES FOR 1990 
(In ECU) 
Member State 
Belg I urn 
Denmark 
Germany 
Greece 
Spa I n 
France 
I re I and 
Italy 
Luxembourg 
Nether lands 
Portuga I 
United Kingdom 
TOTAL EEC Advance payments for 
1990 
(a) 
i 
873.739.496 
1.117.329.560 
4.396.930.998 
1.949.692.241 
2.124.073.103 
5.146.223.394 
1.670.803.085 
4.157.115.748 
5.203.673 
2.869.028.562 
214.179.652 
1.978.959.884 
26.503.279.396 Exchange differences 
(D 
(b) 
484 
118 
549 
39.167 
33.650 
823 
1 .864 
18.551 
2 
150 
14.158 
529 
70.089 TotaI ava I lab le for 
1990 
(c) - (a) + (b) 
873.739.012 
1.117.329.442 
4.396.931.547 
1.949.731.409 
2.124.106.753 
5.146.222.570 
1.670.804.949 
4.157.097.197 
5.203.671 
2.869.028.712 
214.193.810 
1.978.960.413 
26.503.349.485 Expenditure charged to 
1990 
(d) 
873.739.012 
1 .117.329.442 
4.396.931.547 
1.949.731.409 
2.124.106.753 
5.146.222.570 
1 .670.804.949 
4.157.097.197 
5.203.671 
2.869.028.712 
214.193.810 
1.978.960.413 
26.503.349.485 (2) O 
(1) For each Member State there Is a discrepancy between the balance at the end of each month as converted Into ecus at that 
month's rate and the same balance as converted Into ecus at the following month's rate. This table shows the sum of the 
exchange differences recorded for each Member State for the whole of 1990. 
(2) Not Including direct payment of ECU 15.480.914,0, or the payment of ECU 325.814,0 as permanent abandonment premiums In 
respect of areas under vines (Germany and Luxembourg). This amount does, on the other hand. Include ECU 44,5 million for 
aid to Poland and Romania provisionally charged to the EAGGF Guarantee Section and then reallocated to Article 996 after the 
adoption of Supplementary and Amending Budget No. 2/90, which made the appropriations available under this article. 
- 51 -
TABLE 11 
EXPENDITURE RECORDED IN THE MEMBER STATES AGAINST THE 1990 
BUDGET BY TYPE OF FINANCING 
MEMBER STATE REFUNDS INTERVENTION TOTAL 1990 
ECU 
m i111on 
Be I g i urn 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Nether lands 
Portugal 
United Kingdom 221,49 
672,51 
1.139,62 
86,84 
353,62 
1.767,73 
389,26 
593,08 
0,84 
1.861,14 
10,86 
700,91 651,34 
449,22 
3.426,66 
1.875,55 
1.792,98 
3.414,99 
1.279,76 
3.642,08 
4,37 
1.013,46 
203,62 
1.285,09 872,83 
1.121,73 
4.566,28 
1.962,38 
2.146,60 
5.182,73 
1.669,02 
4.235,16 
5,21 
2.874,59 
214,48 
1.986,00 3,25 
4,18 
17,01 
7,31 
7,99 
19,30 
6,22 
15,77 
0,02 
10,71 
0,80 
7,40 
TOTAL MEMBER STATE 7.797,89 19.039,10 26.836,99 99,95 
DIRECT PAYMENTS 0,00 12,48 
(4) 12,48 
(4) 0,05 
TOTAL EEC 7.797,89 
d) 19.051,59 
(2) 26.849,47 
(3) 100,00 
(1) 
(2) 
(3) 
(4) Including ECU 76,17 million concerning MCAs granted on imports - item 2810 
Including "interest accrued as a result of the reform of the financing 
method (ECU 66,56 million), "free distribution of intervention products" 
(ECU 136,94 million) and "set-aside (Guidance and Guarantee Section" 
(ECU 42,30 mi I I ion). 
This does not take into account "the financial impact of the clearance of 
the clearance of accounts for 1987 and previous years 
(- ECU 377,87 million) but includes the Guidance Section share in 
set-aside (ECU 21 million). 
Not including ECU 3,0 million (fraud prevention measures) 
- 52 -
TITEL I I I 
INVESTIGATIONS. IRREGULARITIES AND RELATED WORK<1> 
7.1. General remarks 
The application of Community rules is primarily the responsibility of 
national administrations. It is their task to check that operations 
financed by the EAGGF Guarantee Section did actually take place and in 
accordance with requirements, and to forestall and pursue irregulari­
ties and recover sums wrongly paid out. 
The Commission's role is to encourage, coordinate and monitor. It 
supplements the control work of the national administrations on the 
basis of legal instruments that, apart from checks for clearance of 
accounts purposes, allow it to ask Member States to open administra­
tive inquiries, in which it may participate, to undertake verifications 
itself, and to organize selective checks (these generally cover all 
Member States and are connected with the problems of a particular 
sector). 
Member States inform the Commission of irregularities uncovered by 
their national agencies, of the financial implications and of the pro­
gress of national procedures for recovery. 
There are arrangements for contact between the Member States and 
between them and the Commission to increase the effectiveness of the 
fight against fraud. 
7.2. Legislative measures adopted during the reporting period to step UP 
fraud prevent ion 
During the past financial year, the Commission has continued its work 
to step up the fight against fraud and irregularities involving EAGGF 
funds by adopting a set of legal instruments constituting a three-
pronged approach. 
7.2.1. Reinforcing the means, in terms of technical facilities and personnel 
of the nationaI"inspect ion services with the aid of a Community finan­
cial contribution provided for by various regulations : 
- Acting on an earlier proposal from the Commission, the Council, on 
4 February 1991, adopted Regulation (EEC) No 307/91<2> on reinfor­
cing the monitoring of certain expenditure chargeable to the EAGGF 
Guarantee Sect ion. 
This Regulation is designed to encourage the Member States rapidly to 
step up checks and improve the detection of fraud and irregularities 
involving refunds on exports to non-Community countries and inter­
vention to regulate certain markets, due account being taken of their 
individual administrtive structures. 
(1) The information given here is in addition to that contained in the annual 
report on work done and progress achieved in 1990 in the fight against 
fraud (doc. SEC(91)456 final of 20 March 1991) 
(2) OJ No L 37, 09.02.1991, p. 5 
- 53 -
It provides for a degressive financial contribution from the Commu­
nity budget, at the request of the Member State concerned, towards 
certain costs, over a period of five years (ECU 20 million a year 
max Imum). 
-Council Regulation (EEC) No 3151/90(1> of 29 October 1990 on 
stepping up checks in Portugal on expenditure charged to the EAGGF 
Guarantee Section provides for a Community contribution towards the 
cost of computerizing INGA (the main Portuguese paying agency), in­
cluding the external inspection services. The data-processing system 
must permit more effective management and control of EAGGF expendi­
ture and help to prevent fraud and irregularities. 
The total cost amounts to about ECU 5.5 million, 70 % of which is to 
be borne by the Community. 
- Commission Regulation (EEC) No 1863/90*2> of 29 June 1990 lays down 
rules for the application of the system of Community financing provi­
ded for by Regulation (EEC) No 4045/89. The additional expenditure 
resulting from the increase in checks after payment on the commercial 
documents of those receiving payments from or making payments to the 
EAGGF Guarantee Section is eligible for a degressive Community con­
tribution over a period of five years (1990-1994). 
7.2.2. Increase in the number of checks and improvement of their quality 
- Council Regulation (EEC) No 386/90*3) of 12 February 1990, in con-
Junction with the Commission implementing Regulation (EEC) 
No 2030/90<4) of 17 July 1990, lays down that a minimum number of 
physical checks must be carried out on exports of agricultural pro­
ducts eligible for a refund or other amounts. 
It harmonizes the control measures in the individual Member States 
by Introducing the criterion of minimum control based on export 
declarations. 
- Acting on an earlier proposal from the Commission, the Council, on 
4 March 1991, adopted Regulation (EEC) No595/91^5^ concerning 
irregularities and the recovery of sums wrongly paid in connection 
with the financing of the common agricultural policy and the orga­
nization of a"n information system in this field. The new system, 
which is designed to improve fraud prevention and the detection of 
irregularities inconnection with EAGGF Guarantee Section 
expenditure, replaces Regulation (EEC) No 283/72. 
The new provisions include the following : 
* the Commission is to «be provided with more detailed information 
about cases of irregularities; 
* the Commission is to be given fuller information about the 
recovery procedures instituted by the Member States and the 
results thereof, and about judicial and administrative procedures 
and any action to apply sanctions; 
(1) 0J No L 302, 31.10.1990, p. 52 
(2) OJ No L 170, 03.07.1990, p. 23 
(3) OJ No L 42, 16.02.1990, p. 6 
(4) 0J NO L 186, 18.07.1990, p. 6 
(5) 0J No L 67, 14.03.1991, p. 11 
- 54 -
* an incentive to investigate irregularities and recover undue pay­
ments, in the form of a Community financial contribution. The 
Member States may retain 20 % of the amounts recovered and a con­
tribution towards the costs of legal proceedings is possible where 
the Commission requests a Member State to bring or continue Judi­
cial proceedings; 
* an increase in the minimum threshold (to ECU 4,000) above which 
irregularities must automatically be reported; this increase is in­
tended to eliminate the communication of cases of minor importance 
in the prevention of irregularities. 
It also specifies the powers of the Commission agents taking part in 
national investigations and contains provisions for guaranteeing the 
confidentiality of the information exchanged between the Member 
States and the Commission and between Member States. 
7.2.3. Revision, simplification and coordination of agricultural legislation 
To prevent fraud from being caused by over-complicated rules or rules 
which are difficult to implement, the Commission undertook a review of 
agricultural legislation and on 28 March 1990 charged a group of high-
level experts with looking at this legislation and proposing approp­
riate simplifications and changes. Parallel to this, on 30 April 1990, 
it adopted new rules on internal procedures applicable to all new agri­
cultural regulations relating to the EAGGF, placing emphasis on the 
prior examination of the measures envisaged from the point of view of 
the means of control to be implemented, the practical applicability of 
the measures and thus of fraud prevention. 
At the same time, the document "Annex II" which served as proof of the 
release of agricultural products for consumption in non-Community coun­
tries and which had proved very susceptible to fraud (forgery, unwar­
ranted issue, etc.) was abolished by Commission Regulation (EEC) 
No 354/90<1> of 9 February 1990. 
The Commission also embarked on reducing the number of lines of the 
combined nomenclature serving as a basis for the payment of refunds; 
the first results were achieved in the sectors beef (a one-third re­
duction) and fruit and vegetables. 
Similar action will have to be taken for other agricultural product 
groups. 
7.3. Special checks and investigations 
The Commission has two legal instruments under which checks and inves­
tigations may be made : 
a) Article 9 of Regulation (EEC) No 729/70 enabling it to make any 
checks that it deems necessary, including on-the-spot checks. Offi­
cials of the Member State concerned may take part in these checks; 
(1) OJ No L 38, 10.02.1990, p. 34 
55 -
b> Article 6 of Regulation (EEC) No 283/72<1> enabling it to request 
the Member State to investigate a specific matter if it considers 
that irregularities may have or have in fact occurred in the course 
of operations financed by the EAGGF Guarantee Section. Commission 
officials may participate in the investigation. 
The Commission may also ask the Member States concerned for inform­
ation and make information visits in that connection. 
7.3.1. Checks and investigations (new cases) 
In 1990, 54 new files were opened concerning irregularities detected or 
presumed and investigations carried out in various countries by Com­
mission staff. 
The main cases observed concern : 
- export refunds on beef, concerning which three investigations were 
carried out to ensure that the beef was actually released for con­
sumption in the country for which the refund had been requested : 
* In Romania meetings were held with the Romanian authorities to 
verify the information that the beef exported had been re-exported 
to other non-member countries. 
* In Mauritius an investigation revealed that meat exported with a 
refund had not been released for consumption but placed by a Mau­
ritian firm under a customs system suspending duties to be re-ex­
ported after processing (amount of refunds involved : ECU 1.5 mil­
lion). 
* In Zaire and Zimbabwe : 
. In Zimbabwe it was confirmed that fifteen consignments of beef 
exported with refunds had not been released for consumption in 
South Africa (country of destination) but had been imported into 
Zimbabwe and that this fraud had been perpetrated by presenting 
false certificates of release for consumption in South Africa. 
The amount'of the undue refunds was ECU 380,000. Recovery proce­
dures are under way in Germany. 
. In Zaire it was found that in most cases the merchandise had 
actually arrived at its destination and that the Commission's 
suspicions based on the presentation of Annex II documents 
bearing what were thought to be forged stamps were unfounded. 
It was nonetheless established that eight consignments loaded on a 
boat had never reached Zaire, and eight others could not be traced in 
the records of the local customs authorities. 
(1) Replaced by Regulation (EEC) No. 595/91 of 4 March 1991 
(OJ No. L 67, 14.03.1991). 
- 56 -
The German investigative services are making further checks concer­
ning these operations. 
- The withdrawal of pigmeat from the market as a result of the swine 
fever outbreak in Belgium. 
A number of anomalies emerged from a series of checks carried out by 
the Commission in slaughterhouses, cutting plants and cold stores 
concerning the origin, quantity and quality of products. 
The conclusions of this investigation are being prepared. 
- The storage of dried grapes in Greece. 
The on-the-spot check revealed a number of shortcomings in the appli­
cation of the Community rules by the Greek authorities. The possible 
financial consequences for storage aids and financial compensation 
will be dealt with in the clearance of the 1989 accounts. 
- Check on the minimum price paid to cotton producers on the basis of 
quality and quantity. 
The Commission had been alerted by the increase in expenditure in 
this sector; investigations were carried out in Spain and Greece to 
check the quality of unginned cotton arriving at ginning plants. No 
fraud was detected. 
- Tobacco : 
The Commission had noted a marked increase in expenditure on the 
variety Badischer Geudertheimer hybrid, indicating the possibility of 
fraud. An investigation was undertaken in Italy Into the payment of 
premiums for this variety, involving a complete review of the veri­
fication procedure and a study of the movements of products. 
It appears that the system of premiums for raw tobacco harvested en­
courages growers to produce very large quantities of tobacco for 
which there are no real market outlets. Recommendations were made to 
the Italian authorities on how to obtain a better overview of pro­
duction data. The Italian authorities are in the process of taking 
the necessary measures. 
It should be noted that the Commission has submitted to the Council 
the broad outline of an in-depth reform of the tobacco sector. 
- The quality of cereals (*durum wheat, common wheat) placed in inter-
vent ion. 
In order to examine the quality of the cereals in intervention sto­
rage, the Commission carried out checks in Germany and Italy and had 
samples examined by various laboratories. As soon as the results are 
known, the Commission will inform the Member States concerned of its 
conclusions. It will continue this scheme in 1991. 
- 57 -
Some of these files and investigations have been completed; the 
others will continue to be dealt with in 1991. 
7.3.2. Old files _ 
Some files and inquiries dating from before 1990 were closed. 
The main cases are the following : 
- Aid for the production of durum wheat : 
This aid, calculated on the basis of the area cultivated, was the 
subject of applications for areas not actually under durum wheat. 
The checks carried out in Italy in 1987 and in Greece in 1989 showed 
a certain percentage of areas declared but not sown with durum wheat. 
Financial adjustments were decided on for Italy in connection with 
the clearance of the accounts for 1988. These corrections relate to 
1987 and 1988 and involve a total amount of about ECU 44 million. 
Italy appealed against this decision. Any financial consequences for 
Greece will be determined when the 1989 accounts are cleared. 
A first attempt at a survey using remote sensing of areas under durum 
wheat was also undertaken in 1990. 
- Export of Greek durum wheat declared to be destined for Madeira 
diverted to Portugal. 
Substantial quantities of durum wheat had been exported from Greece 
to Madeira in 1983. On the basis of forged documentary evidence, the 
durum wheat had received very high refunds for the declared destina­
tion. On-the-spot checks brought this fraud to light. 
The Greek authorities have instituted legal proceedings to recover 
the sums paid unduly. 
- Quality of the tobacco in intervention stocks in Greece and Italy. 
Visits were pa'id to Greece and Italy to check the quality of tobacco 
in Community intervention stocks. 
It emerged from these quality checks that some of the tobacco bought 
in did not meet the minimum quality characteristics laid down by 
Community legislation (Regulation (EEC) No 1727/70, Annex III). 
Parallel to this check, representative samples were taken. Analyses 
of these samples confirmed the results of the on-the-spot checks. 
Sums were recovered following adjustments made in connection with 
the relevant accounts clearance. 
The two Member States concerned appealed to the Court of Justice. 
- 58 -
- Inward processing arrangements : durum wheat 
This investigation, which began in Italy at the end of 1989, showed 
that, apart from the possible fraud aspect, which required more de­
tailed checks, the legislation on inward processing was not approp­
riate to this product. The Commission put forward a proposa I(1) 
amending the rules (change In the standard rate of yield for meal and 
obligation to use the quantitative scale method to calculate duties 
on by-products). This text is currently being considered in the 
CouncII. 
Parallel to this, the Commission looked into the fraud question. A 
request for an appropriate investigation was made to Italy on the 
basis of Regulations (EEC) Nos 283/72 (Article 6) and 1552/89 (Arti­
cle 18(2)). This investigation begain in 1990 and will continue in 
1991. It relates not only to the inward processing aspect but also 
to the refund aspect. 
- Fruit and vegetables 
The investigation in the citrus fruit sector carried out in 1989 will 
lead the Commission to consider possible financial adjustments for 
Italy in the following three fields : 
. non-recognition of certain producers' organizations on account of 
non-compliance with rules on their operation; 
. payments of national processing aids contrary to Community legis­
lation; 
. failure to meet quality standards resulting in an increase in the 
quantities withdrawn from the market. 
The possible financial implications will be decided in connection 
with the clearance of the 1989 accounts. 
- Check on the quantity of olive oil in intervention store 
The findings "dating from 1988 and 1989 and those of an earlier in­
quiry led the Commission to refuse to finance the measure. The 
financial adjustments for the period 1985-1988 total about 
ECU 39 million for Italy in connection with the clearance of the 1988 
accounts. For 1989, the expenditure declared by the Member State in 
question was reduced, as a result of the inquiry, by some ECU 11 mil­
lion, and for future years Italy was requested no longer to include 
in the expenditure declarations the costs relating to oil rejected 
for intervention. 
Italy appealed against the Commission decision to the Court of 
Just ice. 
- Private storage of beef 
The inquiry was carried out in the three Member States most involved 
in this scheme, i.e. Germany, France and Ireland; 
(1) See document C0M(90) 448, 8.11.1990 
- 59 -
The inquiry now completed brought to light irregularities in Germany 
and Ireland which will be the subject of recovery measures. 
- Public storage of beef 
The inquiry concerns three countries : Germany, Ireland and Italy. 
Irregularities were discovered in Ireland. The inquiry in Italy is 
st i11 under way. 
- Variable slaughter premium for sheep and goats (clawback) in the 
United Kingdom 
The inquiry revealed shortcomings in the system of checks. 
- Placing of butter in intervention storage (NIZO) 
The inquiry, which related to two Member States - France and the 
Netherlands - has been completed. 
Some of the butter entering intervention in the Netherlands and 
France appeared to be ineligible. 
The financial consequences are being considered. 
- Ewe premium 
Following the inquiries in Spain' and Greece in 1989, further checks 
were undertaken in two other Member States (the United Kingdom and 
Portugal) in 1990. More irregularities of the same type as those 
discovered in 1989 occurred in 1990 : 
. inflated applications : 
some producers applied for aids for 10 to 40 % more animals than 
they had in their flocks-, 
. duplication of applications for one and the same flock; 
. applications for non-existent flocks. 
These inquiries indicated that national checks were 
possibly inadequate and even non-existent in come cases. 
These inquiries are continuing. 
7.4. Irregularities detected 
These are notified quarterly to the Commission pursuant to Articles 3 
and 5 of Regulation (EEC) No 283/72. Details of notifications in 1990 
are given in Annex 20. 
- 60 -
7.4.1. Irregularities detected and notified 
ECU 
all lion 
of which 
recovered 1971-79 { 1980-85 
16.296 
6,110 710,483 
25,242 1986 
29t866 
4,519 1987 
89.593 
3,382 1988 
152,291 
4.353 1989 
152.533 
14.364 1990 
137.731 
9.850 
7.4.2. Attention is also drawn to the fact that the sums involved in indivi­
dual cases notified by the Member States vary very widely and it is 
therefore necessary to break them down by category. Somme 9.9 X of the 
cases accounted for 91.5 % of the amounts wrongly paid, whereas a large 
number (75.2 %) accounted for only 6.7 X. This variance arises from 
the fact that communications pursuant to Article 3 of Regulation (EEC) 
v No 283/72 cover ail irregularities, ranging from simple cases with no 
financial implications, or involving an amount already recovered at the 
time of notification, to fraud on a massive scale. The figures are 
broken down in the table in Annex 22. 
7.4.3. For 1990, the breakdown by Member State of irregularity cases affecting 
EAGGF funds is : 
! Member State { 
! Belgium 
! Germany 
! Denmark 
! Greece 
i Spain 
{ France 
! Ireland 
I Italy 
i Luxembourg 
i Netherlands 
! Portugal 
', United Kingd. 
I Total Number i 
of cases ! 
1 i 
132 | 
29 
12 
57 
115 
3 
95 
! 133 
! 54 
S 188 
S 819 Total amount ! 
(ECU mil lion) ! 
27.021 
3,051 \ 
0,548 
1,766 
2,657 
92,652 
6,894 
! 1,142 
i 2,000 
! » 137.731 Average/case Î 
(ECU million) { 
0,204 
0,105 
0,046 
0,031 
0,023 
0,975 
! 0,051 
! 0,021 
! 0,011 
! 0.168 
A preliminary critical analysis of the reliability of the figures pro­
vided by each Member State can be made by comparing the number of irre­
gularities notified by them and the amounts involved. It is unlikely 
that the differences in the figures notified by the Member States re­
flect the actual situation as regards fraud and irregularities. The 
EAGGF constantly pays particular attention to this problem to try to 
get as near to the truth as possible. 
- 61 
7.4.4. In 1990, the number of irregularity cases increased considerably com­
pared with 1989, although the amount paid out wrongly decreased. 
During 1989, 80 cases each involving more than ECU 100,000 were noti­
fied, accounting for 91 X (ECU 125.8 million) of the total sum Involved 
In all notified cases together. Since most of these cases unmistakably 
involve fraud, it is on them that the Commission will concentrate in 
1991. 
The detailed breakdown is given in the table in Annex 22. 
7.5. Recovery of amounts wrongly paid out 
As shown in Annex 20, by the end of the 1990 financial year there had 
been recoveries in 396 cases, 48 X of the total number notified during 
the year. The amount of ECU 9,850,000 recovered was only 7 X of the 
total amount to be recovered for the year. The reason for this is 
that, where the sums involved are large, operators norma My explore all 
legal defences and the recovery procedure is generally suspended 
pending the outcome. 
Annex 21 gives, for 1971-1990 inclusive, a breakdown of wrongly incur­
red expenditure and recoveries effected. 
7.6. Mutual information system 
This arrangement, used by the Member States and Commission officials, 
has two aspects. 
Under Article 4 of Regulation (EEC) No 283/72 information is rapidly 
circulated on irregularity cases where there is likely to be an effect 
outside the Member State of discovery or where a new fraudulent prac-
t ice has appeared. 
Regulation (EEC) No 1468/81 makes provision for mutual assistance be­
tween the administrative authorities of the Member States and coopera­
tion between the latter and the Commission to ensure correct applica­
tion of the customs and agricultural rules. 
The notification of cases of irregularity between Member States and 
between the latter and the Commission as provided for in Article 4 of 
Regulation (EEC) No 283/72 is supplemented by information transmitted 
on the basis of Regulation (EEC) No 1468/81. 
The breakdown of cases from 1972 to 1989 is as follows : 
- 62 -
! YEARS ! B ! D ! DK! EL! ES! F !IRL! I ! L ! NLJ P ! UKJCOMJ TOTAL ! 
M972-1982! 25! 12! O! O! - ! 15! 14! 2! O ! 3! - ! 59! 12! 142 ! 
! 1983 ! 4! O! O! 3! - ! 1! 3! O! O ! O! - ! 2! O! 13 ! 
! 1984 ! 1! O! O! 1! - ! 1! O! O! O ! O! - ! O! 3! 6 ! 
! 1985 ! 1! 1! O! 1! - ! 1! O! O! O ! O! - ! 1! 2! 7 ! 
! 1986 ! 1! 1! 1 ! OJ O ! O! O! O! O ! O! - ! 1 ! 4! 8 ! 
! 1987 ! O! O! O! O! O ! O! O! O! O ! 3! O ! O! 7! 10 ! 
! 1988 ! 0! 0! 0! 0! 0 ! 0! 0! 0! 0 ! 1 ! 0 ! 0! 3! 4 ! 
! 1989 ! 0! 0! 1! 0! 1 ! 1! 0! 0! 0 ! 2! 0 ! 1! Oi 6 ! 
i 1990 i 2! 1! 0! 0! Oi 0! 0! 0! 0! 0! 0 i 1? 8! 12 S 
7.7. Meetings of the EAGGF Irregularities Group 
These meetings, held pursuant to Article 7 of Regulation (EEC) 
No 283/72, bring together, with an EAGGF official in the chair, Com­
mission officials and Member States' representatives responsible for 
control and investigation work relating to irregularities. In 1990 
three plenary meetings were held at which numerous presumed or known 
irregularity cases were discussed and the action to be taken in each 
case was considered. 
There were also 17 restricted meetings at which many specific cases 
were examined. 
7.8 Control agencies for olive oil 
Pursuant to Council Regulation (EEC) No2262/84^1) and Commission 
Regulation (EEC) No 27/85(2), control agencies for olive oil were set 
up in four producer Member States : Italy, Greece, Spain and Portugal 
(see 18th Financial Report on the EAGGF, p. 53-54). 
During the 1989/90 marketing year, the progress of the agencies varied 
according to their state of development, which differed from country to 
country. 
Following the adoption of Council Regulation (EEC) No 200/90(3) and 
the request of the Commission, the agencies are now entrusted, in addi­
tion to checks relating to production aid, with checks relating to con­
sumption aid and to the buying-in and storage of olive oil by the 
intervention agencies. The agencies in Greece, Spain and Portugal are 
to carry out the new checks from 1990/91 onwards, whereas the Italian 
agency has been doing so sfnce 1988/89. 
The agencies set up in Italy and Greece continued their supervisory 
activities in accordance with the provisions of the activity programmes 
and the budget for 1989/90, approved by the authorities of the Member 
States and the Commission. 
(1) 0J No L 208, 03.08.1984 
(2) 0J No L 4, 05.01.1985 
(3) 0J No L 22, 27.01.1990 
- 63 
The agencies in Spain and Portugal also stepped up their checks and 
submitted complete check programmes to the Commission for 1989/90 des­
pite not having reached full strength. 
In Italy the agency continued to carry out checks during the 1989/90 
marketing year. 
As regards its checks relating to production aid, since beginning ope­
rations it has carried out checks on 2,360 mills (out of nearly 7,000), 
all six associations of recognized producers' organizations (out of a 
total of 189) and more than 27,000 olive growers (out of a total of 
1,300,000). It took part in determining the yields in 781 homogeneous 
production zones (out of 4,000)(1). 
The agency continued to carry out checks relating to consumption aid, 
which it started during 1988/89 : it made a total of 845 checks on 
packaging undertakings (total number : 626)(1). 
Since beginning operations, the agency has proposed the withdrawal of 
approval from 349 mills (15 X of the mills checked), made three recom­
mendations for penalties to be imposed on recognized producers' orga­
nizations, made over 8,800 proposals with financial implications for 
olive growers (33 X of the olive growers checked) and 15 proposals for 
the withdrawal of approval from packaging undertakings (2 X of the 
total). 
In Greece the agency continued its work during the 1989/90 marketing 
year. 
Since beginning operations it has carried out over 1,244 checks on 
mills (total 3,000), inspected the only association of producers' orga­
nizations on three occasions, carried out 228 checks on recognized pro­
ducers' organizations (total 77) and over 80,000 checks (including 
1,100 in the field) concerning olive growers (total number 520,000). 
It took part in the determining of yields in 248 of the 220 homogenous 
product ion zones. 
The agency also_put forward 197 proposals for the withdrawal of appro­
val of mills (15 X of the mills checked), proposals for penalties 
against six producers' associations and a number of producers belonging 
to organizat ions. 
in Portugal the agency maintained its checking potential at the same 
level as in 1989/90. It currently employs 35 people, 23 of them 
directly involved in the checking operations. 
(1) Statistics compiled since the agency began operations and taking 
the multiple checks into account. 
- 64 -
Since beginning its activities, the agency has carried out 151 checks 
on mills (total number of approved mills : 77) and 139 checks on 
recognized producers' organizations (total number : 49). It has car­
ried out on-site checks on nearly 1,200 olive growers (out of a total 
of 44,200), some of them members of producers' organizations, others 
not. The checks revealed inaccuracies in the declarations by a number 
of growers : the agency transmitted Its reports (concerning over 600 
olive growers) to INA, which will have to make the necessary adjust­
ments when paying out the production aid for subsequent marketing 
years. It also took part in fixing the yields in two out of the 24 
homogeneous production zonesd). 
In Spain : During 1989/90 the agency continued to establish itself, 
organizing its premises, recruiting personnel and training the staff 
recruited. It now employs a staff of 57, 32 of whom are directly In­
volved in checking" "operations; it has permanent premises and has 
acquired the equipment it needs to carry out its checking tasks : 
office equipment, means of transport. The data-processing equipment 
project submitted to the Commission earlier is being implemented. 
It developed its checking operations which it had begun the previous 
year, extending them to all the appropriate sectors. 
Since commencing operations it has carried out checks on 178 mills (out 
of over 2,000), the single association of organizations on two occa­
sions, 97 checks on recognized producers' organizations (total number : 
76) and on-site checks on 1,600 olive growers (out of a total of 
270,000), most of them not belonging to recognized producers' organiza­
tions; these checks have brought irregularities to light concerning 
280 growers. It was directly involved in determining yields in 75 
homogeneous production zones out of 133(1). 
7.9. Regulation (EEC) No 4045/89 
1990 was the first year of application of this Regulation on scrutiny 
by Member States of transactions forming part of the system of finan­
cing by the EAGGF, adopted on 21 December 1989. The first scrutiny 
programmes were presented by the Member States in May 1990 and imple­
mented after being sent to the Commission staff for their observations. 
After consultations at two working meetings, the Commission proposed a 
standardization of scrutiny programmes, which should come into effect 
for 1991/92. 
In accordance with the financial provisions of the Regulation providing 
for a Community contribution towards expenditure on the remuneration of 
additional staff, training and data-processing equipment, the Commis­
sion has already paid the Member States applying for them advances of 
ECU 2,430,277 for 1990. * 
7.10. Modernization of controls 
In order to facilitate checks and make them more effective, a first 
experiment involving verification of cultivated areas by remote sensing 
was undertaken by the Commission in 1990, concerning durum wheat. 
(1) Statistics compiled since the agency began operations and taking the 
multiple checks into account. 
- 65 -
This first experiment was not designed to give access to the individual 
data of producers, held by the Member States, but was above all a sta­
tistical exercise at regional level. The aim was to identify the areas 
in which there were the greatest discrepancies between producers' de­
clarations and objective observations. 
The Commission staff consider the results promising and feel that the 
experience will be valuable In developing a real individual check, 
which should combine the data obtained from remote sensing with data 
from the aid application files held by the Member States. 
An experimental remote sensing programme is thus being implemented for 
1991 with this in mind. It was negotiated with the Member States con­
cerned and aims to combine, in the areas selected, checks on aids for 
durum wheat, cotton, set-aside and the grubbing of vines. Following an 
invitation to tender published in the Official Journal on 28 November 
1990, four firms specializing in this type of work were selected to 
carry out the project in 1991. 
- 66 -
TITEL IV 
ACCOUNTS CLEARANCE 
8.1. Verification of EAGGF Guarantee Section expenditure and clearance 
procedure - 1988 
8.1.1. The Commission, as provided for in Article 5(2)(b) of Commission Regu­
lation (EEC) No 729/70, after consulting the EAGGF Committee, cleared 
the accounts for 1988 (Decision 90/644/EEC of 30 November 1990). For 
that year an amount of ECU 578 mi 11 ion will be deducted from 1991 
expenditure. 
This clearance covered claimed expenditure of ECU 27,697,000. The fol­
lowing table shows how this amount breaks down by Member State. 
EAGGF Guarantee Section ; expenditure claimed (1988) 
[Excluding premiums for non-marketing of milk and milk products and 
conversion of dairy herds (Regulation (EEC) No 1078/77)] 
MEMBER STATE IN NATIONAL CURRENCY IN ECUS 
Belgium 31.242.058.323 736.788.867 
Denmark 9.726.589.690,69 1.239.212.294 
Germany 10.152.712.681,85 4.919.903.412 
Greece 217.122.444.928 1.076.371.575 
Spain 258.919.719.589 2.043.726.573 
France 43.548.342.550,09 6.285.982.311 
Ireland _ 829.429.582,40 1.077.760.747 
Italy 6.714.737.597.462 4.435.507.641 
Luxembourg 129.368.606 3.050.931 
Netherlands 8.894.749.689,45 3.828.745.320 
Portugal 26.595.095.149 146.776.098 
United Kingdom 1.348.124.078,79 1.902.963.549 
E.E.C. - 27.696.789.318 
- 67 -
8.1.2. The 1988 financial year was the third to which the systems audit method 
applied in accordance with the methods described in the EAGGF Guarantee 
Sect ion audi t manuaI. 
The progressive introduction of the systems audit method requires an 
additional check on selected individual operations to ensure that Com­
munity law is being properly applied. This makes for a heavy workload, 
particularly in view of the time limits laid down for clearance of ac­
counts, which do not make allowance for the time it takes to carry out 
the operat ions. 
The results of the verifications made are indicated in the summary 
report on 1988, which also sets out the main results of the dialogue 
with the Member States, and the financial implications for the Member 
States. 
The EAGGF adopted its final position on the basis of the information it 
received up to 30 June 1990, the deadline set by the Commission. 
8.1.3. As in previous 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 carried out in accordance with the Com-
mision Decision of 20 December 1985 on the criteria to be applied. The 
adjustments concern cases of formal and substantive failure to observe 
Community law, the granting of illegal national aids and infringements 
with regard to clearance of accounts. The figures for 1988 are set out 
in detail in Annex 23 to this report. 
8.2. 1959 
The clearance for 19S9 relates to expenditure claimed amounting to 
ECU 25,704,000. The dates on which the figures for 1989 were communi­
cated to the Commission staff are given in Table 12. Several Member 
States always fail to meet the deadlines for forwarding claims, often 
providing further information several months later. This has compli­
cated the work considerably and serious delayed completion. 
ô) 
- 68 -
TABLE No 12 
MEMBER STATE SUBMISSION OF FIRST CLEARANCE CLAIMS 
DATE 
(Deadl ine : 31.3.90) 
under Community law 1989 
AMOUNT 
(National currency) 
Be I g ium 
Denmark 
Germany 
Greece 
Spa in 
France 
I re land 
Italy 
Luxembourg 
Netherlanas 
PortugaI 
Unted Kingdom 10.04. 
21.03. 
18.04. 
07.05. 
C8.05. 
08.07. 
11.05. 
18 . 05 . 
29.03. 
16.05. 
23.04. 
10.04 1990 
1930 
. 1SS0 
.1930 
.1990 
.1990 
.1930 
.1330 
.1330 
.1330 
.1330 
.133: 26.869. 
8.191. 
8.737 
286.827 
251 . 
34 
7.114. 
8 
29 
1 022 
106 
966 
.293 
142 
.786 
.981 
.227 091 
279 
162 
177 
307 
618 
050 
261 
578 
998 
671 
754 .015,— 
.058,66 
.588,90 
.602,— 
.502,— 
.286,19 
.572,89 
327 
.962,— 
.264,58 
.703,— 
.254,51 
8.2. Verification procedure 
The EAGGF verified the Mer-ber States' declarations of e/penditure using 
the procedures laid cown in its audit manual, which it had developed in 
1986 in collaboration with an international audit firm. 
The manual specifies five audit programmes 
Programme 1 
Programme 2 
Programme 2 
Programme 4 
Programme 5 Analytical review of the annual declaration 
Review of reports relating to the declared expen-
d i ture 
Reconciliation of the annual declaration with the 
paying agencies' books of account 
Audit of the paying agency's systems 
Substantive test of selected payments 
- 69 -
The EAGGF aims to apply the procedures of programmes 1, 2 and 3 to all 
items of declared expenditure. These programmes are comparatively 
simple, and can largely be carried out in Brussels. Programmes 4 and 5 
represent in effect a full systems audit. They are considerably more 
complex and time-consuming, and it is neither practicable nor economic 
to apply them to all expenditure items. The EAGGF's policy is to give 
priority in scheduling systems audits to those measures where there is 
the greatest risk of material error, i.e. those measures for which the 
EAGGF considers, after a careful review of the situation, that Member 
States are most likely to have made payments in breach of Community 
rules. The EAGGF accepts that it is impossible to effect a systems 
audit of all significant measures every year. However, it plans to 
cover all important measures over an introductory period of several 
years, which started in 1987. 
In 1990, a number of measures were subjected to a systems audit for the 
first time. The full list is given In Table 13. In addition, in res­
pect of export refunds, the EAGGF continued its examination of the sys­
tems of the custims authorities relating to the certification of the 
quantity and composition of goods exported; it examined these systems 
in Belgium, Ireland and the United Kingdom. 
Finally, in a departure from previous practice, the EAGGF made use of 
private firms for hte audit of paying agencies. Four audit firms, 
selected after a limited call for tenders, took part, each undertaking, 
in collaboration with the EAGGF, the systems audit of a paying agency. 
- 70 -
TABLE NO 13 
Measures which were subject to a systems 
for the first time in 1990 audit 
Budget 
Art icle Measure 
1011-4 Public storage : cereals 
1022 Cereals : other -production refunds 
1110 Sugar : storage costs 
1113 Sugar : disposal 
1119 Sugar : other measures 
1511 Tomatoes : production aid 
1210 Olive oil : production aid 
1220 Olive oil : consumption aid 
1260 Sunflower seed : production aid 
1630 Aid for use of grape must 
1710 Tobacco : premiums 
1720 Tobacco : public storage 
2020 Skimmed milk powder for calves 
2024 Casein aid 
2030 Butter : private storage 
2049 Pastry butter 
2070 Linear levy : milk 
2120 Suckler cow premium 
2121 Beef : special premium 
2122 Calf premium 
2210 Sheepmeat premium 
4010 Fisheries : intervention Member States 
Italy 
Germany, Netherlands 
France, Netherlands 
Portugal 
PortugaI 
Spain 
Spain 
Greece 
Spain 
Greece 
Italy 
Be I g i urn, 
Germany, 
Belgium 
Germany 
Be I g i urn 
Germany, Netherlands 
Belgium, Denmark, Spain 
Ireland, Italy, Luxem­
bourg, United Kingdom 
Greece, Spain 
Greece, Spain 
Italy, United Kingdom 
Italy 
Portugal Spain, France 
Italy 
Italy 
- 71 -
8.4. Memorandum 
The memorandum on the uniform presentation of expenditure claims by the 
Member States has been amended annually since its consolidation in 1983 
to take account of the budget and decisions on the introduction of and 
changes in measures under the common agricultural policy. The Member 
States should thus have the data they need to prepare the annual claim 
relating to EAGGF guarantee expenditure. Since 1989, the memorandum 
has been divided into two parts, Part I covering solely annual claims 
for first category intervention (direct aids, etc.) and Part II cove­
ring monthly and annual claims for second category intervention (public 
storage). 
8.5. Appeals against accounts clearance decisions 
in 1990, the Court of Justice handed down seven Judgments in cases 
filed by Member States against clearance decisions. 
As regards the clearance of accounts for 1983, on 10 July 1990 the 
Court handed down a Judgment in case C-259/87, in the case of the 
principal application cancelling the Commission decision as a whole and 
in the case of the subsidiary application cancelling the Commission 
decision on an amount of ECU 3 964 307 relating to the sale of two lots 
of common wheat by the Greek intervention agency. The Court upheld the 
subsidiary application by consequently cancelling the clearance 
decision. For the rest, the appeal was rejected. 
On 10 July 1990, the Court of Justice also handed down a Judgment in 
Case C-334/87 concerning the clearance of the accounts for 1984. The 
total amount in question was some ECU 2 680 218, resulting from the 
effects on EAGGF expenditure of a national aid granted for exports of 
agricultural products, failure to observe the deadline for payment of 
monetary compensatory amounts, payment of export refunds on two lots of 
common wheat flour sent to Sudan and Iraq, payment of consumption aids 
for olive oil and storage costs for one lot of edible oil in Greece. 
The Court of Justice cancelled the Commission decision as regards the 
last point and rejected all the other points of the appeal. 
As regards the clearance of the accounts for 1985, the Court of Justice 
delivered two judgments, the first, on 27 March 1990, in Case C-10/88 
and the second,_ on 10 July 1990, in Case C-335/87. In Case. C-10/88, 
relating to an amount of ECU 12 447 260, the issue was observation of 
time limits for payment of calving premiums in Italy. The Court of 
Justice cancelled the Commission decision. Case C-335/87, in which the 
total amount involved was ECU 5 038 709, concerned the granting of a 
national aid for the export of agricultural products, failure to 
observe the time limit for the payment of consumption aids in the olive 
oil sector, storage costs for olive oil and the costs of financing and 
storage of dried grapes irl Greece. The Court of Justice rejected the 
appeal on a I I counts. 
- 71a -
On 12 June 1990 the Court of Justice handed down a Judgment in Case C-
8/88, concerning the clearance of the accounts relating to 1984 and 
1985. The appeal by Germany related to expenditure of around 
ECU 865 810 on premiums for sheepmeat producers and premiums for 
suckler herds. The Court of Justice cancelled the disputed decision 
Insofar as it had not recognized as being chargeable to the EAGGF 
expenditure relating to the premium for suckler cows in Baden-
WUrttemberg. 
In two Judgments handed down on 11 October and 13 December 1990. the 
Court of Justice ruled on appeals against the accounts clearance for 
1986. The first of the two Judgments, In Case C-34/89, related to a 
total amount of ECU 6 803 513 concerning the payment, during the years 
1978 to 1984, of advances on production aids for olive oil in Italy. 
The second Judgment concerned Case C-22/89 relating to expenditure of 
ECU 701 755 on the storage of intervention butter in the Netherlands. 
The Court of Justice rejected the appeals in both cases. 
8.6. Illegal national aids and "upstream" infringements 
The general lines of the Commission's approach to the scrutiny of in­
compatible national aids or infringements, from the point of view of 
any impact that they may have on agricultural expenditure, were descri­
bed in point 8.3. of the 1985 Financial Report. That approach conti­
nued to be followed when the 1988 accounts were cleared. 
TABLE 13 a 
SITUATION AT 1 JULY 1991 AS REGARDS APPEALS FILED AGAINST THE 1988 CLEARANCE OF ACCOUNTS DECISION 
CASE 
NUMBER MEMBER 
STATE EXPENDITURE CONCERNED REFERENCE IN 
SUMMARY REPORT 
Document V1/220/90-
Flnal of 23.11.1990 AMOUNT IN QUESTION 
(In nat ional 
currency) 
1988 
C-48/91 
C-53/91 
C-54/91 NL 
NL 
Germany 1. Cereals - co-responsibility levy not charged 
j 
1. Refunds - insufficient physical checks 
1. Export refunds 
- Insufficient physical checks 
- export declarations submitted late 
- lack of customs control on Initiation of financing 
procedures 
- quantitative losses 
- acceptance of export declarations by customs 
after goods loaded 
- quantity exported charged on basis of tolerance 
margin not authorized 
- goods not qualifying for refund 
2. Production refunds for starch 
Non observance of checking procedures 
3. Refunds for the use of sugar In the chemical 
Industry - non-observance of checking procedures 4.2. 2.2 
4.1.13. 
4.1.13. 
4.1. 3.3. 
4.1. 3.6. 
4.1. 3.4. 
4.1. 3.5. 
4.1. 3.2. 
4.1. 3.1. 
4.2. 4.1 
4.5. 1.4 708.540,— 
125.403.941 ,— 
27.510.204,— 
18.037.338,— 
7.295.236,30 
584,43 
262.248,64 
104.909,63 
27.321,71 
5.807.619,24 
392.741,52 i 
-NI 
CX 
II 
TABLE 13 a (continued 1) 
CASE 
NUMBER 
C-55/91 MEMBER 
STATE 
Italy EXPENDITURE CONCERNED 
1. Non-payment of supplementary milk levy 
2. Premiums for sheepmeat and goatmeat producers -
absence of supporting documents 
3. Public storage of tobacco 
- tobacco not meeting minimum quality 
character 1st les 
- revision of buying-in price 
4. Olive oil in intervention not corresponding to 
required quality characteristics 
5. Aid for soya processing - insufficient checks 
6. Aid for the production of durum wheat -
insufficient checks REFERENCE IN 
SUMMARY REPORT 
Document V1/220/90-
Flnal of 23.11.1990 
4.3.10.3. 
4.6. 7.5. 
4.9. 2.1. 
4.9. 2.3. 
5.1. 
5.3. 
5.4. AMOUNT IN QUESTION 
(In natlona1 
currency) 
1988 
46.253.180.000,— 
53.438.771.788,— 
719.977.199,— 
1.554.528.324,— 
60.808.737.217,— 
38.034.266.760,— 
67.501.305.800,— 
TABLE 13 a (continued 2) 
CASE 
NUMBER 
C-56/91 
C-59/91 MEMBER 
STATE 
Greece 
France EXPENDITURE CONCERNED 
1. Refunds cereals sector - illegal national aid 
i 
2. Co-responslbl1Ity levy on cereals not collected 
3. Public storage of beef 
4. Milk sector - security not obtained 
• 
5. Public storage of tobacco 
- Revision of buying-in price 
- Tobacco not meeting minimum quality 
character ist ics 
6. Contesting of financial consequences of Court 
Judgments in Cases 259/87 and 334/87 
1. Refunds - insufficient quantitative physical 
checks 
2. Non-payment of supplementary milk levy for 
direct sales REFERENCE IN 
SUMMARY REPORT 
Document VI/220/90-
Final of 23.11.1990 
4.1. 4.1. 
4.2. 2.2. 
4.6. 2.9. 
4.3. 7.2. 
4.9. 2.2. 
4.9. 2.4. 
6.1. 
4.1.13. 
4.3.10.2. AMOUNT IN QUESTION 
(in natlonal 
currency) 
1988 
869.296.279,— 
215.156.000,— 
245.233,— 
316.980,— 
511.862.586,— 
528.931.426,— 
p.m. 
547.383.456,— 
446.472.537,— I 
"Nl 
a i 
- 72 -
TITLE V 
CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID 
FOR PRODUCTS SUBJECT TO EEC MARKET ORGANIZATIONS 
9.1. Reform of the system of financing Community food aid 
This reform came into force on 1 July 1987. From that date, the 
mobilization and financing of Community food aid takes place in 
accordance with Commission Regulation (EEC) No. 2200/87^) of 8 July 
1987 laying down general rules for the mobilization in the Community 
of products to be supplied as Community food aid, which is based on 
Council Regulation (EEC) No. 3972/86 on food-aid policy and food-aid 
management(2) 
Financing pursuant to the abovementioned Regulation (EEC) No. 2200/87 
is therefore carried out directly by the Commission, and not via the 
Member States. 
Financial and budgetary management is the responsibility of the 
Directorate-General for Development, which also makes payment to 
ent it led part ies. 
The EAGGF Guarantee Section remains responsible for clearance of the 
accounts of expenditure by the Member States and for payment/recovery 
of amounts outstanding from operations covered by the old system. 
9.2. Accounts clearance 
Preparatory work on the clearance for 1984, 1985, 1986 and 1987 
continued in 1990. The Commission should take the decision relating 
to the clearance of these accounts by the end of 1991. 
Also, a number of reservations were made when the accounts of previous 
years were cleared in 1984. They are given in annexes to the 
decisions published in the Official Journal of the European 
Communities. The opportunity is taken in this Report of listing below 
the réservâtions^stiI I outstanding after clearance of the 1983s 
accounts. 
(1) OJ No L 204 of 25.07.1987 
(2) OJ No L 370 of 30.12.1986 
- 73 -
TABLE NO. 14 
List of reservations still outstanding after the clearance 
of the 1983 accounts 
MEMBER STATE YEAR AMOUNT 
Be Ig i um 
R. 2269/76 - Zambia 1978 BFR 15.809.835 
R. 2494/79 - Egypt 1980 DM 16.532 
R. 2936/81 - China 1982 BFR 6.374.970 
R. 2936/81 - China 1982 BFR 7.685.613 
R. 93/82 - Djibouti 1982 BFR 14.080.665 
R. 3611/81 - ICRC 1982 BFR 1.667.050 
R. 2600/81 -Somalia 1983 BFR 1.269.659 
Germany 
R. 588/81 - Ethiopia 1981 security 
R. 1644/81 - Guinea 1981 security 
R. 812/82 - Burundi 1982 DM 132.720.48 
R. 2831/83 - ICRC/UNRWA 1983 securities provided 
consignments K, Q, R for in Art.26(5) of 
and S R. 1354/83 
France 
1982 Butteroil - general re­
servation for comparis­
on of intervention with 
the Guarantee Section 
R. 2186/82 - Zaire 1982 DM 181.308,18 
R. 298/83 - Guinea Bissau 1983 FF 31.535 
R. 1530/83 - WFP/Morocco 1983 investigation 
R. 2433/83 - Tunisia 1983 investigation 
R. 2434/83 - Tunisia 1983 investigation 
R. 1630/82 - UNHCR * 1983 FF 743.476.80 
R. 2779/83 - Egypt 1983 FF 447.866,88 
R. 1611/83 - Mozambique 1983 problem of general 
qua Iity 
Italy 
Dec. 76/748 rice/Nigeria 1976* case before the court 
United Kingdom 
R. 30/83 - Nicaragua 1983 expenditure claimed 
R. 516/83 - ICRC/Nicaragua 1983 idem 
I I 
These reservations will be the subject of scrutiny in connection with future 
accounts clearances and will be withdrawn as far as possible. 
ANNEX 1 
SUMMARY OF IMPLEMENTATION FOR 1990 
A. 1989 APPROPRIATIONS 
APPROPRIATIONS ECU ml I I ion IMPLEMENTATION ECU mill ion 
1. Original appropriations under 
Titles 1 and 2 
2. Original appropriations under 
Chapter 40 
3. Original appropriations under 
Chapter 81 
4. Original appropriations under Chpt.39 
(Guarantee Section) 
5. Transfer of appropriations 
Total appropriations for Guarantee 
Sect Ion 
0 
6. Original appropriations under Chpt.39 
(Guidance Section according to 
Guarantee Section financing rules) 
TOTAL OF 1989 APPROPRIATIONS 26.431 ,000 
32,000 
1.470,000 
70,000 
3,000 
28.006,000 
225,000 
28.231,000 COMMITMENTS 
1. Appropr l at I ons ava liable 
2. Sum not committed (- 1-5) 
3. Total EAGGF Guarantee Commitments 
4. Sum committed under Title 9 
5. Montant engagé au titre du FEOGA-Gar 
PAYMENTS 
1. Sums commItted In deta I I 
2. Payments on commitments detailed 
3. Amount committed to be carried over 
automat i ca I I y 
4. Appropriations to be carried over 
(non-automat I c ) 
5. Appropr lat Ions lapsed 28.231 ,000 
1.756.397 
1.756,397 
26.519.156 
44,553 
26.474,603 
26.474.603 
26.463.577 
11.026 
685.500 
1.070.897 -NI 
4> 
B. APPROPRIATIONS CARRIEO OVER 
APPROPRIATIONS 
Appropriations carried over 
. jtcnat ical ly 
! ECU ml I I Ion 
51,226 IMPLEMENTATION 
1. Commitments carried over from the 
prev Ious f Inane la 1 year 
2. Payments on commitments carried over 
3. Lapsed appropriations carried over ECU mill ion 
51.226 
52.928 
• 1.702 
ANNEX 2 
ECÛA GAUAN'lE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 1. 
ÎELOÏ-JE :ANMARK DE^ISCM- EI.AS I^ANA FIANCE IRELANO ITALIA LUHEMBOURG NEOERLANO PORTUGAL UNITED COWWNAUTE 
LAND KINGDOM 
331-1:30 Rt'LNCS CN :;«MCN WHEA* GRAIN AN; rLCjR 33.7.'4 70.3*5 51.926 1.381 12.113 65*.389 0.008 33.311 174,478 170. «1 1.202.687 
501-1001 HrLNCS CN 9!RLEY GRAIN AND MALT 58.217 4*.946 t».!61 • 5.625 197.608 1.440 0.010 115.(13 15*.173 73»,194 
301-1002 RLrLNCS CN I.RJ" WHEAT AND CN DLRUM 
WhEAT r:CUR. 3RCAT5 ANC HEAL 
331-1003 RErLNCS CN 3T-ER CEREALS 1.614 10.120 29.636 32.517 
I 
11,483 10.2»5 49,380 139.056 
S.343 117,305 0,313 30.031 0.001 
(1,308 0,002 
2.» JO 212.»*5 
288,408 
301-100 RErLNDS CN CEREALS 103,434 125.636 172,281 11,501 142,717 1.002,01» 1,761 202.408 351,600 330.077 2.443.433 
3:1-1011 TECHNICAL COSTS OF PUBLIC STORAGE 1.160 8.703 90.933 21.269 85.881 0.359 29,436 0.016 0,125 8.0(8 245,650 
301-1012 FINANCIAL CCSTS OF PUBLIC STORAGE 0.092 1.516 21.314 6.087 7,305 8,059 0,005 0.004 2,9(9 47,352 
301-1013 O'HER PJBLIC INTERVENTION STORAGE COSTS -0.632 4,745 38.863 -23.684 -165,835 -0,077 -123,686 -0.293 -0.301 -15,747 -286,847 
1.1-1014 DEPRECIATION OF STOCKS 15,817 63,301 466,(75 89,833 485,321 2,202 113,556 0,026 1,338 7,140 1.245.211 
331-1019 OTHER INTERVENTION STORAGE 
301-101 INTERVENTION STCR45E OF CEREALS 16.437 78,265 617,785 93,506 412,672 2.184 27,364 0,048 1,174 -0.501 2,430 1.251.365 
eOl-iOÎO RROCuCTICN AID FOR OURl'M «HEAT 81,612 10.783 21,294 305.785 419.474 
B01-1C2: PRODUCTION REFUNDS FOR POTATO STARCH 0.436 2,405 (.893 0,004 4,831 1.496 37.(4» 5,194 59.108 
fEOOA CAtiANTIE I 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 2. i 
1 i 
BEL0I3JE CANMARK DEUT5CH- ELLAS ESBANA FRANCE IRELAND ITA.IA LUXEMSOURG NEDERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX ! 
LAND KINGOOM ! 
?01-1?22 3T-ER ^CX'CnON »ErjND$ 7.350 10,322 56,325 0,658 13.622 67.043 3.369 15.943 --- 17.931 --- 21.954 — 216,736 ! 
301-1029 OTMER INTEsvEMlON --- --- -0,768 --- --- --- --- --- --- -0,001 --- — --- -0,768 
B01-1C2 INTERVENTION. OTHER THAN STCRASE. OF 7,786 12,727 64,651 62.269 24,611 93,168 3,38» 323,423 — 55,580 — 27,147 694,551 
CEREALS 
I 
301-1C30 ^-RESPONSIBILITY Lt/Y -11,576 -29,308 -87,143 -13.617 -80,204 -273,314 -7,382 -60.661 -0,352 -7,92» — -101,43* -672.940 
B01-1031 AID TO SMALL PRODUCERS 2,371 7,191 20.633 — --- 29,248 1,594 --- 0.211 1,727 --- 3,367 — 66,341 
BOl-1032 ADDHICNA. CCRESPONSIBlLlTYLEVY -0.026 -0.007 -C.266 4,428 --- -C.387 -0.158 --- — -0,022 --- -45,712 -42,150 
901-1033 REIMBURSEMENT OF THE ADDITIONAL 0.001 — 0.167 --- 8,063 — 0.144 13.988 --- — — 36,334 38,897 
CCRES*;NS:BILITY LEVY 
B01-1C3 CCRESPCNSIBKITY LEVY AND AID TO SHALL -9.230 -22,124 -66.6C9 -9,189 -72,141 -244,433 -5,803 -46,673 -0,141 -6,223 --- -107,265 -58»,852 
PRODUCERS 
301-1040 REFUNDS ON RICE --- 0.055 0,198 0.205 1.620 0.447 --- 26,367 — 0.201 — 0,050 — 29,142 
301-1041 INTERVENTION ran RICE 0,051 — --- 0.826 7.718 4.325 --- 43.C08 --- 0.001 0.026 — — 55,956 
301-104 RICE 0,051 0,055 0.198 1.031 9,338 4,772 -— 69,375 — 0,202 0.026 0.050 — 85.096 
! 331-10 CEREALS AND RICE 118,476 194.558 788.104 85.(12 198,032 1.268,178 1.332 575.698 -0,093 402,333 -0.476 252,43» — 3.664,394 
•[C;A GARAVIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 3. 
P£l3!«JE TfcSNAR» DE-'S:*- ELwAS t!pANA "ÎASCE 1*1 LAN? '.*»;. 1A I ..UMBOLRG NtptRLANO TORTUGAL L'NPtO COMMUNAUTE 10TAUX 
wAND KINGDOM 
B01-U0 REFLNCS CN Si'G*R ANO UOGU'COSE 26.610 <.5.896 16?.941 0.102 O.PfrS 10*.26» 0.1C* *C.r*8 i^é.r 2 0.042 36.»>0 
301-1110 REIMBURSEMENT .F STORAGE COSTS 
301-1111 PUBLIC STORAGE 
801-1112 PEFUNC5 CN SUGAR USED IN THE CHEMICAL 
INDUSTRY 
301-1113 MEASURES T0 AID THE DISPOSAL OF RAW 
SUGAR m 
B01-1119 OTHER INTERVENTION 23.505 13,089 77,701 10.4C9 24.15» 113.2,5 4.684 56.530 
I---
0.803 2,263 6.390 0.280 4.,26 1C.786 0.666 1,953 28.048 0.139 29,764 
6.810 0.198 5.965 
10.647 
6,871 0.085 0,195 
4.250 12.137 383.323 
42.642 
10.947 
25.256 ^1 
B01-111 INTERVENTION TOR SUGAR 24,308 15.352 64.091 10.469 30,865 143,59» 7,352 56,462 34.656 4,«91 46,063 462.392 
B01-11 SUGAR 50,916 41,248 270,032 10.791 74.753 251.866 7,460 96,550 470.900 *.734 65,033 1.366.267 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 
3ELG1CJE CAN'VR* DEulSCH- ELLAS ES»ANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
831- 120 REFLNCS CN CL1 «ft GIL Î.C02 C.004 C.212 6,200 54,190 C.642 65.571 0.137 7.925 0,006 134,910 
301-1210 PRODuC'ICN AID 167,185 122,836 0,915 226.842 1.114 520.892 
B01-12U SPECIFIC PRODUCTION MEASURES I — 2.322 7.729 0.012 15.105 0.026 25,194 
B01-121 • 3DJCMCN AJD AND SCHCMES RELATED TO 
--0DUC1GN OF OLIVE OIL 169,508 130,565 0.924 243.947 1,140 546,086 
B01-1220 CONSUMPTION AIO 
BOl-1221 SPECIFIC CONSUMPTION MEASURES 0.143 0,173 86.815 14,481 353.758 2.155 
4,674 457.525 
4,674 -vl 
00 
BOl-122 CONSUMPTION AID AND SCHEMES RELATED TO 0.143 
CONSUMPTION OF OLIVE OIL 0,173 84,815 14,481 353,758 2.155 4,474 442.199 
B01-12I0 TECHNICAL COSTS OF PUBLIC STORAGE 12.172 -3,0»8 0.117 ».!»! 
B01-1231 FINANCIAL COSTS OF PUBLIC STORAGE 10,101 -4,134 -0.134 5.811 
BOl-1232 OTHER PUBLIC S'ORAGE COSTS -32.698 -4.931 -2,672 -42.501 
331-1233 DEPRECIA-ION OF STOCKS 1.820 -0.132 1.688 
B01-1239 O'HER STORAGE MEASURES 0,043 0.017 0,062 
301-123 STORAGE MEASURES FOR OLIVE OIL -8,760 -2.489 -23,748 
FEOGA GARANTIt 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 
BELGIQUE DANMARK DEUTSCH-
LAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL' UNITED COMMUNAUTE 
KINGDOM TOTAUX 
301-124 OTHER INTERVENTION FOR OLIVE OIL 0,003 0,037 0,341 4,163 1.504 41,290 3,409 
BOl-125 REFUNDS ON OIL SEEDS 0,-34 0,25» 0,014 50.746 
0,977 
I 
i 1-12(0 PRODUCTION AID FOR COLZA AND RAPE SEEO 174,944 116,834 638,00» 0.12» 327,570 0.00? 14.427 74.712 267,232 
301-1261 PRODUCTION AID FOR SUNFLOWCR SEED 
301-1262 PRDCUCTION AID FOR SOYA BEANS * 
B01-1263 PRODUCTION AID FOR FLAX SEED 
B01-1269 OTHER AID 61,749 133.561 14,040 192.366 426,648 
1,454 7,533 -0,001 90,544 160.022 
481,642 125,232 105.347 21,378 
0.094 
4,507 0,440 0,737 19,60» 0,062 0,070 
1,020 2,786 ».3»3 1.613.665 
1.240,344 
561,265 
37.605 
1,020 ^1 
B01-126 PRODUCTION AID FOR OIL SEEDS 241.200 117,274 773,760 21.573 192,494 645,390 0,071 656,160 202,731 103.441 296,003 3.474.099 
B01-1270 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1271 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1272 OTHER PUBLIC STORAGE COSTS 
3C.-1273 DEPRECIATION OF STOCKS 0.161 
0,107 
-0.981 
2.647 0.1(1 
0.107 
-0.960 
2.647 
301-127 STORAGE MEASURES FOR OIL SEEDS 1.935 1,935 
'FPGA GAR ANT 1( 1 
1 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 6. • 
PtlUIOJI :«M^» iHL'IfrN- UlAS Jb^ANA "unci iRILAKP 11 Al 1A IU»1 MOOURG NCPl"LAN0 PORTUGAL UMUD COMMON AO It 10TAUX I 
LANP KINGDOM 1 
soi-12 ous a»o «A'S ;<•)..'«• ii'.'l* '•»*.!*# ;?'-.•»• "V;«P nm.;;' O.OU I »<.».«;* --- ;o;.»i»; m.7i« .H>O.I»* *.»T« A »**.70) • 
! 'U:,A OMNTJC 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 7. 
6C151SJC SM.HAM Otj'VCM- Cl-Ai IVAN* ' fc*«Cl IPt.AM; ITALIA lU»tieOU»& KfDlAtANO PORTUGAL UN1U0 CCMMUNAUTC 10IAUX 
LANO KINGDOM 
' Ml-130 PBOCwC'JGN AID fOH *i*S ANC r:tLC 91ANS 3».8i7 3G.5G7 84.825 0.247 8.415 221.340 5. J*? 4.322 0,135 18,42* 0,13? 44.8*4 --- 53*.407 
• 801-131 PRODUCTION A1C ro» CPltO '003C* C.653 56,587 20.442 1.2*3 4»,*52 10».Ci33 0.353 4*.028 --- 24.322 0.O34 7.111 --- 2»7,»»» 
1 
331-132 Pf-XUCUCN AID »0« LUPINS --- --- ^.CA» --- --- 0,407 --- --- --- --- -— — — 0.417 
• 
801-13 PROUJN PLANTS *C.*80 t»,0>«. 1C5.277 :.«.*& SB.3*4 3J0.800 3.*>» 50.350 0.135 172.748 0.1*7 11.M5 --- 834.7W • 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 
BELGIQUE DANNARK DEUTSCH- ELLAS ESPANA FRANCE IRELAND ITA.IA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
301-1400 PROOUC'JON AID FOR FIBRE FLAX 4.021 0.120 0,724 28,427 0.012 1.972 0.013 35.266 
301-1401 SPECIFIC MEASURES 3.921 3.921 
301-1402 PRODUCTION AID FOR HEMP 
301-140 FIBRE FLAX AND HEMP 4,021 .1 
0,120 0.724 0.007 1.05» 
0.007 29,486 0.012 l.»72 0.013 3.921 1.0(4 
40.275 
301-141 COTTON 410,073 129,756 0.016 539.647 
801-142 SILKWORMS 0.150 0.008 0,156 
! 801-14 TEXTILE PLANTS AND SILKWORMS 
! 4.021 0,120 0,724 410,224 129.765 29.493 0,012 0.014 l.»72 0.013 3.921 560.210 
oo 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 9. 
BELGIQUE DANMARK OCUTSCH- ELLAS ES PANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOTAUX I 
33! 1500 EXPORT REriJNDS 
901-1531 
901-1502 
! 
I BOl-1503 COMPENSATION FOR WITHDRAWALS AMD BUYING 
IN AND FGR FREE DISTRIBUTION OPERATIONS 
COMPENSATION TO PROMOTE COMMUNITY CITRUS 
FRUITS 
COMPENSATION TO ENCOURAGE PROCESSING OF 
CITRUS FRUITS 
I 
! B01-1507 NUTS 0.253 0,169 1.066 30.929 3,366 5,096 
1.237 
20.541 
22.927 30.076 0,139 
34,161 22.441 
2.902 137,179 13.530 24.756 0.176 114.099 
13.796 
175.741 3.340 
1.994 
0.910 0,104 
4,479 
0.374 67.010 
304,377 
34,344 
229,615 
34.537 
•01-1509 OTHER INTERVENTION 
I 
! 101-150 FRESH FRUIT AMD VEGETABLES 0.294 0.294 
00 
1.310 0.119 4.243 211.564 61,137 31,995 0.17B 376.09» 5.353 0.910 4.513 0.374 470.379 
101-1510 EXPORT REFUNDS 
! 
I 901-1311 PRODUCTION AIO FOR TOMATO-BASED PRODUCTS 
! 
! 101-1512 PRODUCTION AIO FOR FRUIT-BASED PRODUCTS 
! 
101-1513 PRODUCTION AIO FOR TINNEO PINEAPPLE 
•01-1514 PRODUCTION AID FOR 0*119 VEGETABLES 
•01-1519 OTHER INTERVENTION 0.141 1,439 0.542 3.405 1.226 1.396 0,067 1.003 
35.015 29.943 21.940 
-0.005 135.702 14.695 23.006 
4.13)4 
7.933 0.527 221.945 
25.515 0,619 0,104 1,139 
25.633 
0,016 0.674 
0,035 13.567 
354,320 
200,067 
4.194 
•.494 
I B01-151 PROi.SSEO FRUIT AND VEGETABLES 0.141 1.499 0.597 194.123 94.020 53.044 0.M7 240.144 0.637 24.650 1.159 9*2.449 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 10. 
BCLGIOUE DANMARK DEUTSCM- ELLAS ESPANA TRANCE IRELAND ITALIA LU»EK>OURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOIAUX I 
301-15 FRUIT AND VtGETABiES 1.651 1.878 4,820 407.707 135.158 85.043 0.265 576.764 6.3»2 27.761 5.741 0.374 1.753.025 I 
t 
00 
4N 
FICJCA (.APANtlt 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (FCU million) 11 
BUSIGJE '..ANM*** MUlSCM- IUA'. I ".PANA t NANCE i HI AMU MAI JA I UfIMOIIURG NIOCRIANO PORTUGAL UNIUli CUMMUNAUll IUIAUK 
LAND «UNI.blW 
«Ol-itO PErLNL-S ON Pfc*JJUClS OF THE wi NE -GROWING 0.034 
SECTOR 0.348 l./iri J».307 »,708 54.655 
B31-K.10 JI.TIPVENTJCN STORAGE OF WINE AND (.RAPE 
MLSTfR. 622/67) 0.040 7.991 4.847 1J.FJ44 18.941 »».•»/ 
e01-14ii DISTILLATION OF WINE (REC. 872/87) 
B31-1412 I- -
CC*«U.S3R' DISTILLATION OF THE BY-
P*30uCTS OF WINE-MA»ING (ART.33 877/67) 7.090 3.394 87.394 74.34» 
0.141 17.772 31.444 16.977 747.359 
46.769 
INTERVENTION FOR PRODUCTS OF THE 
WINE-GROWING SECTOR 2.150 4.374 110.156 70,841 185.850 375.543 
B01-1620 UCHN1CAL COSTS OF PUBLIC STORAGE 
(ART.40) 
B01-1421 FINANCIAL COSTS OF PUBLIC STORAGE 
(ART.40) 
B01-1427 OTHER PUBLIC STORAGE COSTS 
B01-1423 DEPRECIATION OF STOCKS 2.340 1.566 
0.790 0.330 
0.650 0.274 
47.255 53.623 4.019 
1.430 
-4.161 
37.94» 7.978 
2.970 
-3,054 
156.647 CO 
3C1-162 D 'INC-IN OF ALCOHOL FROM COMPULSORY 
C.STILLAT10NÏARTS.37 AND 40 OF R.822/97) 51.233 54.017 59.437 144.490 
301-U3C AID FCR THE USE OF MUST 0.043 9.359 3.134 26,771 76,404 0.173 117,409 
B01-143 AID FOR THE USE OF MUST 0.045 9.33» 3.134 24.271 0.173 117.40» 
4Ê*i*>-1*:' ' >' 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 12, 
BELGIQUE DANHARK OEUTSCH-
LANO ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
KINGOOM TOTAUX 
901-164 PCRM4NEN" ABANDONMENT PRE"IUMS IN 
RESPECT OF AREAS UNOER VINES 
B01-1650 
631-165 OTHER INTERVENTION 0.324 25.3»5 0,001 
0.022 
0.022 1,791 0,024 1,464 1,575 
1.791 0,024 1.464 1,575 0,154 
0,154 25.720 
0,042 0,090 5,161 
0,042 0,090 5.161 
B31-16 PRODUCTS OF THE WINE-GROWING SECTOR 0,054 4,698 17.630 203.298 189,326 — 329,657 0,001 0,004 0.217 0,090 745,1B0 
00 
O 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 13. 
BELGIQUE DANMARK DEUTSCH- ELLAS LSPANA FFANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX ! 
LANO KINGDOM I 
631-170 REFUNDS ON TCsACCO 2.351 1.607 22,669 1.435 0.256 32.037 0.060 1.455 61.B69 
eoi-pio 6.455 41,636 336.419 104,428 49,741 504.872 11.267 1.080,840 
801-171 PREMIUMS FOR TOBACCO 6.455 I- 41,436 336.419 104,428 49,741 504.872 11,267 1.060,640 
B01-1720 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-P21 FINANCIAL COSTS OF PUBLIC STORAGE 
! BOl-1722 OTHER PUBLIC STORAGE COSTS 
! 
1-1723 DEPRECIATION OF STOCKS 0.118 13.040 
0,024 1.403 
0.764 
0,034 37,391 0,142 
0,005 
-0,1*4 4,191 
1.605 
1.410 
27.03* 19,510 
3,239 
2.212 
44.443 00 
B01-172 INTERVENTION STORAGE OF TOBACCO 0.17* 52,420 -0,014 34,444 69,423 
B01-17 TOBACCO 10,607 43,422 413,707 103,«43 49.9*1 379.952 0.040 12.742 1.292,134 
FEOGA GARANTIE I 
; 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 14. « 
, __ __—_ , 
BELGIQUE CAKMARK DEUlSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLANO PORTUGAL UNITED COMMUNAUTE TOTAUX I 
LAND KINGDOM I 
; 
33:-.S30 2.432 24.917 3.527 1.107 3.400 9.397 0.080 8.455 0,090 12,154 0.240 5,526 -— 73,546 
301-193 SLEDS 2.452 74.917 3.527 1.107 3.400 9.397 0.080 6.455 0.090 12.154 0.240 5.52* — 73.54* 
301-181 *CPS 0.149 '— 7.925 — 0.711 0.242 0.009 — —- — 0.061 1.459 — 10,574 
831-165 TRANS-UMANCE — — — 0,345 — — — — —- --- — — —> 0,345 
331-18 OTHER AGRICULTURAL SECTORS OR PRODUCTS 2,401 24.917 11.452 1.472 4.310 9.440 0.069 6.455 0.090 12.154 0.301 4.9M — 64,4*9 
00 
00 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 15. 
BClGICUC CANMAR* DEL'TSCM- ELLAS ESP ANA TRANCE IRELAND ITALIA LUlEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOTAUX ! 
531-7030 nrl'NDS CN ?_:TER A«.D S^'EROIL 3.806 32.745 84.733 0.022 1.239 46.772 27.705 0.312 0.024 234.937 11.021 443.249 
501-2031 »EfL*CS CN S<:MM£0-KIII F0»O£R 6.299 2.664 36.944 0.255 9.460 44.190 0.033 66.602 14.625 203.293 
301-2C32 R£rLNDS CN CHEESE 
301-2003 RCUNCS CN OT-ER MILK PRODUCTS -.616 175,751 68.893 4,325 6.763 66.555 3.063 33.832 0,021 122.256 
I 
11.377 93,326 70,166 0,005 11.742 117,189 14.968 0.361 0,737 364,124 30.723 
41.391 518.603 
745.407 
301-200 REFUNDS CN MILK AN3 MRK PRODUCTS 26.101 304.507 260,755 4.353 21.999 239,925 89.927 34.53* 0.7*3 '629,921 117,941 1.930.771 
30.-2C11 TECHNICAL COSTS OF PUBLIC STORAGE 0,165 2.319 0.241 0,213 1.076 0,013 0,031 0.044 4.143 00 
BC1-2012 «-INANC1AL COSTS OF PUBLIC STORAGE 0.110 1.407 0.736 0.127 0.337 0.002 0.004 0.042 2.947 
901-2013 OTHER PUBLIC STORAGE CCSTS -2.120 -0,007 -0,033 -0.445 -0.074 -2.701 
B01-2CI4 DEPRECIATION OF STOCK 16.753 210,343 24.22» 22.737 103.447 1.410 3.046 6,040 390.246 
301-201 INTERVENT!ON STORAGE OF SKIMMED-MILK 
PCW&ER 19.046 211.970 23,221 23,044 104.794 1.426 3.103 6,090 394,497 
B01-2C20 AID rCR SKIMMED-MILK «TR USE AS FEED FOR 
CALVES 
E31-7C21 AIO F:« LIQUID SKIMMED MIH FOR USE AS 
FEEO FOR CA..VES 
331-2CÎ3 AID FOR LIQUID SKIMME3 MILK r0R USE AS 
FEED FOR ANIMALS OTHER THAN CALVES 11.966 1.565 119,687 
9.926 6,738 12,470 248.567 6,302 4,657 0,151 105,656 
0,007 3,835 0.604 3,330 
0.003 0.031 0,012 0,120 9,026 
1.307 
-0,257 506.001 
40,704 
-0.204 
TEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 16. 
BELGIQUE DANMARK DCUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAW) KINGDOM TOTAUX I 
301-2024 AID FOR Stl-wtO MJLK PROCfSSEO INTO 
C*SC1N 34,997 36,979 67,016 79.105 72,964 2,357 295,421 ! 
bOl-202 AIO FUR SUMMED MILK 21.913 45.271 169,144 319.423 86.242 10.200 0,151 178,940 12,635 843,921 
301-2030 PRIVATE STORAGE 16,674 2.445 
I 10.542 0.167 6,755 4.492 0.374 0,111 6,729 2.344 56.853 
301-2031 TfChNJCAL COSTS OF PUBLIC STORAGE 0.154 0,026 1.506 1.214 0.566 1.992 0.243 2,268 1.31* 9.333 
331-2032 FINANCIAL COSTS OF PUBLIC STORAGE 2.391 0.743 42,450 2.303 11,449 19.63* 1.173 31,84» 25,42» 137.>06 
B01-2C33 OTHER STORAGE COSTS 
B01-2034 DEPRECIATION OF STOCKS -1.310 -0,016 2,709 
7.403 2.372 57.548 -5.644 -9.174 -2.309 -1,760 -0,065 -9,335 -3.041 -10,5*1 
44,239 22,525 134.190 13.005 76.32* 34,443 -40,571 
414,974 O 
301-203 INTERVENTION STORAGE OF BUTTER AND 
CREAM 27.514 5.791 114,754 42,279 34.143 142.904 13.013 0,044 109.679 -3.041 53.193 560.498 
I B01-2040 CONSUMPTION AIO FOR BUTTER ANO FOR THOSE 
RECEIVING SOCIAL ASSISTANCE 10.499 -0.011 10.488 
•01-2049 OTHER MEASURES 120.024 •,292 91.012 0.404 9.170 142.213 11,562 13,493 0,221 44,741 92.439 314.173 
•01-204 OTHER MEASURES RELATING TO BUTTERFAT 120.024 8.292 91.012 0,404 9.170 142.213 22.2*1 13.493 0.221 44.741 92.42* 524,661 
BOl-2050 STORAGE CF CHEESE 0,044 1,100 7,047 0,222 97,999 104,434 
BOl-205 INTERVENTION FOR OTHER MILK PRODUCTS 0.044 1.100 7.047 0,222 97.999 104.434 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 17. 
BELGIQUE DANHARK 0EU1SCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
301-/0*0 FINANCCON-. RJ3UT.BV THE GUAR ANT. SE CI I ON — -0,004 0.002 — — -0.016 -0.029 — — —- -0,004 — -0,052 
10 NJN-HAR<<C1!NG AND CONVERSION PRCHIJMS 
BOl-2041 SCHOOL MILK 7.788 5,960 36,216 0,007 20.432 45,614 2.745 9,965 0,154 5.364 5.370 47,446 — 167,508 
301-23*2 MARKET DEVELOPMENT MEASURES 2.490 3,162 11,222 0,823 4.063 11.339 1.658 6.641 0,226 4,236 6.952 3,420 56,435 
BOl-2063 IMPROVEMENT OF MILK QUALITY 0,570 I— 5,161 2.291 2.443 4,620 1,184 2,957 0,040 — — 21,265 
B01-2044 OTMER MEASURES UNDER THE PROGRAMME TO — — -— — — — — — — ; 1.315 — 1,319 
EXPAND THE MARKET FOR MILK PRODUCTS 
801-2066 PREMIUM FOP DEFINITIVE CESSATION OF 6,169 9,674 50.058 — 11.207 50,352 12.566 — 0,534 6,470 24,237 173.485 
MILK PRODUCTION m 
B01-2067 COMPENSATION FOR TEMPORARY SUSPENSION OF 16.216 24,554 123,127 -— 29.186 124,341 24,213 7,964 1,349 41,943 — 44,174 — 461,049 
QUOTAS 
BOl-206 OTHER MEASURES IN THE MILK AND MILK 33,230 43,326 225.607 3,120 (7.330 236,452 44,55» 27,547 2,307 60,235 5.370 148.341 3,420 923,045 
PRODUCTS SECTOR 
801-2070 LINEAR LEVY -11,787 -21,081 -37,036 --- -11,119 -83.054 -15,690 -36.838 — -52,044 — -45,012 -313.442 
BOl-2071 SUPER LEVY(C0-RESP0NSIBIL1TY - R.854/84) -15.399 -11,434 34,731 — — -9,144 1.050 — -0,657 -33,844 0,279 — -34,444 
! BOl-207 FINANCIAL C0N1 IBUHON BY MILK -27,184 -32,517 -2,305 — -11,119 -92,200 -14.441 -34,836 -0,837 -63,910 — -44,734 — -344,304 
I PRODUCERS 
FECGA GASAN'IE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 18. 
BELGIQUE OANMARK 3EUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
301-20 "IL* 4"0 "IL« PPODuCTS 220.64* 374,630 1.071.114 9.1-8 174.68C «32,067 *.9*.2»1 1*0.153 4,077 1.160,933 2,329 346,115 3.420 4.955,855 ! 
O 
r\3 
rlCGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 19. ' 
BEl&ICJt OANMARK OfwTSCH- EL..A5 li'ANA ' RANCE IRELANP V AL IA LL'UMBOL'RG NEPERLANO PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND MNCOOM 
601-210 RE'LNCS C* BEC'VEAL 15.589 24.422 i.?Z,»t* C.21» IT.43» 2d.*40 2*1.0«1 *0.»»1 91.143 33.494 1.110.054 
801-2110 PRIVATE S'CRAGE 
B01-2111 TECHNICAL COSTS OF PUBLIC S'ORAGC 
BOl-2112 FINANCIAL COS'S OF PUBLIC STORAGE 
801-2113 O'MtR PUBLIC STORAGE COSTS 
631-2114 DEPRECIATION OF STOCKS 0.534 C.629 P.»«l 
0.131 t.»20 22.842 
0.052 0.157 4,770 C.531 11.364 46.623 2.362 
2.22* J.-6J 26.911 2.402 
C.4^7 C.740 3.773 0.315 0.697 
0.105 
0.030 3.461 
9.039 
1.574 
•1.600 -C.667 -21.336 -9.T84 -3.560 -7.4(0 0.525 6.461 -1.560 -9,799 -8,212 
0.C76 14,144 291,433 33.201 76.466 303.971 39.100 0.478 116.565 66.809 
70.363 
14.069 
-55.234 
6*1.477 
901-211 INTERVENTION STORAGE OF *CEF •1,003 17,3*3 315.661 -9.764 32.645 64.67* 3*9.604 33.060 •0.070 -9.799 122,469 997.704 
•01-7120 PREMIUMS * SUCKLER COWS 
•01-7121 SPECIAL PREMIUM 
•ri-2122 CALF PREMIUMS 
801-2123 PREMIUMS FCR THE SLAUGHTER OF ADULT 
CATTLE OTHER THAN COWS •.710 2.442 3.743 6.266 45.602 131.093 41.615 10.670 0,333 1.1*2 
12.396 10.243 136.754 4,01» 17.914 67,263 44.970 12.773 0.429 9.431 
13.014 14,127 40.263 
63.261 
2.824 
•0.340 292.360 
401,473 
31.947 
-0.340 
601-212 INTERVENTION OTHER THAN STORAGE OF 
BEEF 21.104 12.903 142.517 10.307 43.714 198.376 101.400 37.549 0.742 10,413 105.990 725.440 
FEOGA GARANTIE I 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 20. i 
, 
BELGIQUE DANHARK OEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITEO COMMUNAUTE TOTAUX I 
LAND KINGDOM I 
331-21 BEEF/VEAL 35.492 54,709 879,364 0.739 107.000 486,794 752,495 171,401 0,762 91,686 -y.799 262,174 — 2.833.216 I 
I 
I 
I 
I 
I 
•*N 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 21 
BELGIQUE DANMARK DEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLANO PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
601-220 EXPORT REFUNDS FDR SHEEPMEAT AND 
GOATMEAT 
501-2710 PREMIUMS 1.387 1,34* 27,378 156.530 3*1.630 239.648 190.203 66.799 0.075 18.100 35,270 353.974 1.452.3*0 
B01-2211 STORAGE • — 
B01-221 INTERVENTICN FOR SHEEPMEAT AND 
GOATMEAT 1,387 1,346 27,378 156.530 361,630 239,648 190,203 66,799 0,075 ! 18.100 35,270 353,974 1.452,340 
BOl-22 SHEEpMEAT ANO GOATMEAT 1,387 1,34* 27,378 156,530 3*1,630 239,648 190,203 66,79» 0,075 18.100 35,270 353,»74 1.432.3*0 
UI 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 22. ! 
BELGIQUE DANMARK DEUTSCH- ELLAS ESPANA FRANCE IRELANO ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX ! 
•.AND KINGDOM ! 
&Û1-230 RLrUNCS CN PIGMEAT 2,590 i0«,430 22,072 0.008 10,428 4,628 1.215 3,894 0,019 18.991 3.725 174.000 
BOl-2310 71,930 0,657 -0,1*3 0,022 0,257 0,013 0,1(4 72,699 
801-231 INTERVENTION FOR PIGMEAT 71,930 *,657 -0,143 0,022 0,257 0,013 0.1(4 72,899 
331-23 PIGMEAT 74,520 107,087 21,929 0.008 10,449 4,865 1.228 4,059 0,019 18,991 3,724 24(,899 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 23. 
BELGIOUE DANHARK DEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX ! 
LAND KINGDOM 1 
301-240 RLF'..NOS ON EGGS 
331-2*1 REFUNDS ON POULTRYMEAT 1,170 0,573 6,029 0,016 2,095 2,656 0,004 0,133 0,003 19,517 0.916 
7.486 20,562 5.429 0.033 3,049 94,677 0,094 1.258 8.660 3.43» 33,114 
145.372 
B01-24 EGGS AND POULTRYMEAT 6,838 71,156 11.499 0,049 9,143 97,934 0,101 1.391 0.003 26,397 4,376 178,486 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 24, 
BELGIQUE OANMARK OEUTSCH- ELLAS ESPANA TRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOTAUX I 
B31-i*00 0.938 0.054 41,284 ! 
42.276 t 
— I 
42,278 ! 301-250 RLFO'-DS GN CEREALS EXPORTED IN THE FORM 
OF CER-AIN SPISPUOL'S BEVERAGES 0,054 41,266 
901-251 REFUNDS ON CERTAIN GOODS OBTAINED BY 20,554 41,574 63,130 2,373 17.143 59,818 34,031 63,067 0,031 110,267 1,331 34,888 
"«UCfiSIKG AGRICULTURAL PRODUCTS 1 
469,212 ! 
I 
BOl-25 REFUNDS ON CERTAIN GOODS OBTAINED, BY 20,554 42,576 63,130 2,373 17,143 59,818 34.94» 43.047 0.031 110,321 1,331 »4.174 
PROCESSING AGRICULTURAL PRODUCTS I 
511,4»0 I 
00 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 25. 
BELGIOUE DANHARK DEuTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEH80URG NEDERLANO PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
531-270 ACCESSION COMPENSATORY AMOUNTS GRANTED 0,080 -0,149 -2,108 0,011 22.228 2.993 0.023 8.951 — 0,15* 4.437 --- — 34.623 
IN INTRA-ICMMUNITY TRADE 
331-27 ACCFSSION COMPENSATORY AMOUNTS GRANTED 0.080 -0.149 -2,108 0.011 22.228 2.993 0.023 8.951 — 0,156 4.437 — — 34,623 
IN INIRA-C0MMUN1TY TRADE I 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 26. 
BELGIQUE OANMARK DEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
: 301-i800 M.C.A.ON IMPORTS GRANTED BY IMPORTING 
MEMBER STATES (WITH A OEPREC.CURRENCY) 0.001 126,4*4 0.060 0,985 0.046 1.190 0.189 74.973 205,911 
! B01-7801 H.C.A.QN IMPORTS GRANTED BY EXPORT.MEMB. 
STAT.ON BCFALF OF IMF.MEMB.ST.(OEP.CUR.) 6.101 33,962 21,556 62.596 30.736 0,002 0,470 1,444 158,816 
331- 2602 M.C.A.GN IMPORTS LEVIED BY IMPORTING 
HEMBER STATES (WITH AN AFPREC.CURREN.) -0.740 -0.010 -18.525 -0,012 •19,268 
601-1803 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 0,468 14,699 0,001 -0,003 -0,044 15,316 
831-7804 M.C.A.ON EXPORTS LEVIED BY EXPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) -4.939 -0,343 0.019 -1,410 -0,007 -157,230 -145,909 
301-280 MONETARY COMPENSATORY AMOUNTS IN* 
INTRA-COMMUNITY TRAOE 6,101 33,963 21,264 119,515 -3,546 63,239 30,801 -0,221 0,002 0,405 0.183 -78.657 194,04» 
o o 
301-2810 PART.OF M.C.A.GRANTED ON IMP.(INTO MEMB. 
STAT.WITH A DEPREC.CURR.)EXC.IMPORT LEVY 1,106 0,010 75.057 74,172 
301-2811 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STA'ES (WITH AN APPREC.CURRENCY) -0.071 0.013 -0.078 -0,134 
331-281 MONETARY COMPENSATORY AMOUNTS IN TRADE 
WITH NON-MEMBER COUNTRIES -0.071 1,106 0,013 0,010 -0,078 73.057 74,034 
301-28 MONETARY COMPENSATORY AMOUNTS LEVIEO OR 
PAID IN TRADE IN AGRICULTURAL PRODUCTS 8.101 33,943 21,213 120.621 -3,553 63,239 30 801 -0.211 0,002 0,327 0.183 -3,600 270.886 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 27. 
BELGIQUE DANMARK DEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM 
931-290 CLEARANCE OF PREVIOUS TEARS'ACCOUNTS AND 0.913 -8,053 -200,718 -12,651 -25,793 -40.073 -0,544 -78.062 -0,002 -5,5*4 -0.2B2 -7,042 --- -377,871 
RESIDUAL APPROPRIATIONS 
301-2920 RErUNOS IN CONNECTION WITH COMMUNITY 
fC'OD AID (CEREALS) 
REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (RICE) 
REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AIO (SUGAR) 
RCUN05 IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIW) 
B01-2924 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SKIMMED-MILK POWDER) 
BOl-2925 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (BUTTEROIL) 12.873 
0,420 I — 
0,602 
0,871 2.146 
2,004 
14,385 
0.540 36,715 3.156 
8.717 
1.3*6 1,576 56,465 
9,136 
2,806 
1.366 
14.385 
1,411 I 
_4 
o 
I 
801-292 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 14.947 19,075 36,715 13.239 1(574 85.571 
301-294 INTEREST PAYMENTS TO M.S..AFTER CHANGES 
IN METHOD OF riNANC.EAGGF GUAR.CXPCNO. 21,755 23,735 18,685 2,391 66,566 
901-2970 2.506 0.469 3.551 9.784 35,587 27,001 5.617 4,292 0,065 0,210 17.037 30,604 136,942 
501-197 DISTRIBUTION OF AGRICULT.PRODUCTS TO THE 2.504 0,489 3,551 9,784 35.387 27,001 5,617 4,292 0,065 0,210 17,037 30,60* 
HOST DEPRÏVEO PERSONS IN THE COMMUNITY 136,942 
3.000 3,000 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 28. 
SELG1QUE CANMARK OEUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LU>EMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOTAUX ! 
= 01 -i9B MEASURES '0 COMBAT FRAUD AF.ECT1NG THE 
EA3GF GUARANTEE SECTION 3,000 3.000 ! 
901-29 OTHEP EXPENDITURE 18,385 -7,564 -178,093 IB,888 33,528 23,643 23,758 -«0.531 0,062 -3,354 19,147 25.338 3.000 -85.793 
SOUSTOTAL 
501-10 - B01- 29 
:NCL ! 
858,786 1.098,835 3.918,064 1.941,465 2.015.305 5.028,233 1.542,998 3.976,648 5,165 2.643,003 213,352 1.790,657 15.481 25.047,994 I 
! 
O 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 29. 
BELGIOUE DANMARK DEUTSCH- ELLAS ESPANA TRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNITED COMMUNAUTE 
LAND KINGDOM TOTAUX I 
901-J90 SET-AIDE 0,049 0,87» 0,222 13,475 0,654 6,23* ! 
42,305 ! 
901-39 SET-»S10E AND INCOME AID 0,049 20,791 0,879 0,222 13,475 0,654 6,23* 42,303 I 
(1) I 
(1) This amount is charged, in equal proportions, to the Guarantee and Guidance sections of the EAGGF. The sum charged to the 
Guarantee section is therefore ECU 42,305 ~A .„ .... 
—* = 21,153 milli ons 
o 
FEOGA GARANTIE 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 30. 
601-400 REFUNL^ ON FISHERY f-ROOUCTS BELGIQUE DANMARK DEU1SCH- FLLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX 
LAND KINGDOM 
801-4010 0.351 1,157 0.271 0.594 8,672 7,315 1.160 1.658 0,103 0,710 1,405 23,597 
B01-4C1 INTERVENTION FOR FISHERY PROOUCTS 0,351 1,157 0,271 0.594 8,872 7,315 1.160 1.658 0,103 0.710 1,405 23.597 
901-40 FISHERIES GUARANTEE FUND 0,351 1,157 0,271 0,594 8,872 7,315 1,160 1,638 0,103 0.710 1.403 23.597 
O 
FEOGA GARANTIE ! 
EXPENDITURE CHARGED AGAINST THE 1990 BUDGET (ECU million) 31. '• 
— ! 
BELGIQUE CANHARK KUTSCH- ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEOERLAND PORTUGAL UNITED COMMUNAUTE TOTAUX ! 
LAND KINGDOM ! 
301-810 REPAVMENT TQ M.S.OF COSTS FOR DCPRECIAT. 2,355 9,632 174,490 7,673 88,493 43,957 23,799 159,493 0,040 14.904 0.132 39,367 — 564,334 
OF STOCKS OF AGRICULTURAL PRODUCTS 
301-811 RCPAYMENT TO M.S.OF COSTS UNDER SPECIF. 12.19* 4,048 251,946 — 8.137 62.269 100,295 5,823 —- 210.364 -— 141.295 — 796,373 
"EASURES OF BUTTER FROM PUBLIC STOCKS 
B01-81 REPAYM.TO M.S.OF COSTS DEPREC.DFSTOCKS 14,551 13,680 426.436 7,673 96,630 106,226 124.094 163,316 0,040 225,26» 0,132 180,662 — 1.360,707 
4 SPECIF.HEAS.BUTTER FROM PUBLIC STOCKS 
TOTAL GENERAL 673,73» 1.113,673 4.365,561 1.94»,731 2.120,807 5.142,652 1.668.474 4.157,0»7 5,205 2.86»,02» 214,1»4 l.»76,»60 15,481 26.474,403 
ANNEX 3 ; EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) 
(ECU million) 
NATURE OF EXPENDITURE 19 8 6 19 8 7 (7) 19 8 8 (8) 1 9 8 » (9) 19 9 0 (9) 
CEREALS 
Refund» 
Intervention, of which : 
- Production refund* 
- Aid for durum wheat 
- Storage 
- Co-re*pon*ibl11ty levy 
RICE 
Refund! 
Intervention 
SUGAR 
Refund* 
Intervention, of which : 
- Reimbursement storage co*t* 
OLIVE OIL 
Refund* 
Intervention 
0ILSEE0S 
Refund* 
Intervention, of which : 
- Rope and sunflower seed* 
- So J a 
- Flax **ed 
PROTEIN PLANTS 
Refund* 
Intervention, of which : 
- Peo* ond field bean* 
- Dried fodder 
FIBRE PLANTS AND SILKWORMS, of which 
- Flax and hemp 
- Cotton 
FRUIT AND VEGETABLES 
Refund* 
- Freeh 
- Processed 
Intervention 
- Fresh 
- Processed 
WINE 
Refunds 
Intervention, of which : 
- Private storoge old 
- Compulsory distillation of 
by-products of wlne-moklng 
- Distillation 
TOBACCO 
Refunds 
Intervention 3.391.2 
1.711.7 
1.679.3 
177.7 
210.8 
1.347.4 
-36.4 
93.7 
91.9 
1.8 
1.723.3 
I 
604.3 1.238.4 
487.2 
470.8 
2.027.3 29,4 
374.9 
2.3 
2.023,2 
460,0 
363.0 
986,0 460.0 
630,8 
782.2 77,0 
909.0 
11.2 
619.6 
32.1 
730,1 1.801,8 
200.2 
23,1 
303.4 
134.1 
32.2 
332.2 
63,0 
12.0 
491,8 
417.2 
70.3 
33.8 
406,1 4.137.6 
3.070.6 
1.067.0 
233.6 
236.2 
937.2 
-378.7 
99.0 
2.033.6 93.0 
4.0 
1.313.8 
319.8 
469,0 
1.139.2 
2.687,4 23.2 
1.116.0 
64.0 
2.623.4 
2.189.0 
403.3 
29,7 
387,2 
306.4 
967,1 387.2 
800,3 
803.6 66.8 
900,3 
20.4 
779.9 
43.1 
760.3 419.4 
167.3 
21.2 
284,7 
32.3 
14,3 
333,7 
366.6 
37.2 
91.4 
308.0 4.264.4 3.130.0 
2.924,6 
1.339.8 2.397.1 
332.9 
393.3 
275.1 
1.274.7 
-677.3 
72.8 
61,0 
11,8 
2.081,8 
943.0 1.366.2 
313.6 
64.2 
880,8 428.9 
2.971,8 
24,9 
2.946,9 
2.341.0 
370.2 
33.3 
689.3 
434,2 
708,2 689.3 
64,6 
643,6 
1.343.6 
966.1 43.3 
1.302,1 
43.1 
923.0 471.1 
217,3 
23.3 
428.2 
48,3 
16.1 
234.0 
409.6 
83,3 
96.9 
627.3 301,2 
363.0 
376.4 
-720.3 
111.3 
1.979.8 43.3 
66.2 
1.431.3 
528.3 
421.6 
1.464,3 
93,1 
1.371,4 
2.673.6 
3,8 
2.667.8 
2.176.6 
460.4 
30.0 
642.9 
600.7 
1.018,6 642.9 
78.7 
939.9 
1.147.7 
43.3 
1.102.4 423.3 
218.9 
29.1 
370.9 
63.4 
13.3 
433.1 
306.0 
67.4 
78.9 
422.9 
1.138.8 
61.9 
1.076.9 3.799.3 
2.443.4 
1.336.1 
275.9 
419.3 
1.231.4 
-656,2 
85,1 
1.388.3 29.1 
56.0 
925.9 
462.4 
383.3 
1.168,2 
3.477,0 134,9 
1.033,3 
1.0 
3.476.0 
2.856,2 
381.3 
37.6 
834,8 
380.3 
1.233,0 834.8 
80.6 
743,2 1.172.4 
34.7 
690,3 936,4 
298.0 
40.3 
339.8 
67.0 
13.6 
603.4 
569.0 
39.9 
66,3 
267.4 
1.232.1 
61.9 
1.170.2 O 
O 
NATURE OF EXPENDITURE 
OTHER SECTORS, of which : 
- Seed* 
- Hop* 
MILK ANO MILK PRODUCTS 
Refund* 
Intervention, of which : 
- Aid for *kImmed milk 
- Storoge of *kImmed'ml Ik 
- Storoge of butter 
- Dl*po*ol of butter 
- Portlclp. by milk producer* 
- Expansion of the morkets 
BEEF / VEAL 
Refund* 
Intervention, of which : 
- Public and prlvote storoge 
- Calf premium» 
SHEEPMEAT ANO COATMEAT 
Refund* 
Intervention 
PIGMEAT 
Refund* 
Intervention 
ECCS AND POULTRY 
Refund* 
- Egg* 
- Poultry 
NON-ANNEX II PRODUCTS 
Refund* 
FISHERIES 
Refund* 
Intervention 19 8 6 
56.4 
46.5 
8.6 
5.405.8 
2.154.9 
3.250.9 
1.950,3 
384,0 
1.035,4 
201.7 
-717.1 
204.7 
3.481,7 
1.214,3 
' 2.267,4 
2.030.5 
72.2 
616.9 
151.8 
97,8 
302.9 
18.0 616.9 
73.3 
76.3 
97.8 
302.9 
18.0 27.3 
70.3 19 8 7 (7) 
44,5 
41.9 
1.5 
5.013.0 
2.257.9 
2.755,1 
1.743.0 
244,4 
703.5 
252.5 
-601.3 
239.9 
2.148,7 
573.8 
156.6 
152.0 
590.3 
17.4 877.9 
1.270.8 
1.050.3 
19.4 
573.8 
111.5 
47.1 
152.0 
590.3 
17.4 29.1 
122.9 19 8 8 (8) 
59,8 
50,4 
8.5 
5.915.1 
3.013.9 
2.901.2 
2.475,8 
768.7 
1.707.1 1.623.3 
-10.5 
708,1 
241,5 
-533.6 
187.6 
1.245.6 
42.4 
1.293.7 
215,6 
194.1 
602.4 
46.9 1.293.7 
172.3 
43,3 
194.1 
602.4 
-0.1 
47.0 33,3 
160,8 19 8 9 (9) 
83,8 
62.2 
21.0 
4.987.0 
2.868,6 
2.116.4 
2.428.5 
1.343.1 
1.085,4 
1.452,8 1.080,5 
2.2 
456.4 
354.9 
-690.3 
225.8 
663,0 
40,6 
1.432.8 
261.0 
234.1 
332.1 
24.0 199.0 
62.0 
234.1 
332,1 
0,1 
23.9 48.4 
185.7 (ECL million) 
19 9 0 (9) 
84,5 
4.955.9 
1.930,6 
3.025,1 
2.833,2 
1.432,3 
246,9 
178.3 
911.9 
23.6 1.110,0 
1.723,2 
1.432.3 
174.0 
72.9 
178.3 
311,3 
23.6 73.5 
10.6 
843.9 
394,7 
580.5 
524.9 
-348.3 
268.6 
997.7 
32.0 
33.1 
145.4 O 
TOTAL AGRICULTURAL EXPENDITURE 21.597,5 22.261,6 25.302.6 23.931.4 24.849.9 
Ace*»»Ion compensatory amounts 
Monetory compensatory amounts 
Depreciation of Intervention stocks and 
disposal of public butter stocks 
Community compensation measures 
Food old refunds (•) 
Interest following chonges In financing 
method 
Free distribution of Intervent, products 
Anti-fraud campaign 
Set-aside (Cuarontee Section) 3.8 
473.9 
113.3 18,0 
636.9 
239.4 64,3 
303.2 
1.240.0 
242.7 
37.3 
63.8 41.3 
322.8 
1.442.9 
132.6 
48.3 
132.9 
3.0 36.6 
270.9 
1.360.7 
83.6 
66,6 
136.9 
3.0 
21.2 
TOTAL EXPENDITURE EAGGF GUARANTEE SECTION 22.192.7 / 22.137.4 (2) 23.173,9 / 22.967.7 (3) 27.658,1 / 27.667.3 (4) 26.075.6 / 25.872,9 (5) 26.831.4 / 26.433.3 (6) 
(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) Allowing for the reduction In expenditure of ECU 55.3 million when the 1982 accounts were cleared. 
(3) Allowing for the reduction In expenditure of ECU 208.2 million when the 1983/85 accounts were cleared. 
(4) Including the balance outstanding from the clearance of accounts for 1985 and previous years (+ ECU 29.2 million) 
(5) Allowing for the reduction In expenditure of ECU 202.7 million when the 1986 accounts were cleared. 
i 
(6) Allowing for the reduction In expenditure of ECU 377.9 million when the 1987 accounts were cleared. 
(7) Expenditure charged against the 1987 budget (1 Januarl 1987 - end of October/beginning of November 1987). 
(8) Expenditure charged against the 1988 budget (beginning of November 1987 - 15 October 1988). 
m 
(9) Expenditure charged from 16 October to 15 October of the following year. 
(*) Before 1987 such refunds were Incorporated In the heading "Refunds" for the different sectors. o 
CO 
ANNEX 4 
BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY - 1990 (1) 
(2) SECTOR TOTAL EXPENDITURE 
ECU ml Ion EXPORT REFUNDS 
ECU million INTERVENTION (3) 
ECU million 
10 CEREALS, of which : - Rice 11 SUGAR 120 à 124 OLIVE OIL 125 à 128 OILSEEDS, of which : - Rape and sunflower seed 13 PROTEIN PLANTS, of which : - Peas and field beans - Dried fodder 14 FIBRE PLANTS, of which : - Flax and hemp - Cotton 15 FRUIT AND VEGETABLES, of which : - Processed fruit and vegetables 16 WINE PRODUCTS 17 TOBACCO 18 OTHER SECTORS, of which : - Seeds - Hops 20 MILK PRODUCTS, of which : - Skimmed ml Ik - Butter and cream 21 BEEF / VEAL 22 SHEEPMEAT AND GOATMEAT 23 PIGMEAT 24 EGGS AND POULTRY 25 NON ANNEX 11 PRODUCTS 40 GUARANTEE FUND FOR FISHERIES 27 ACCESSION COMPENSATORY AMOUNTS 28 MONETARY COMPENDATORY AMOUNTS 292 FOOD AID REFUNDS 81 DEPRECIATION OF STOCKS AND DISPOSAL OF PUBLIC BUTTER STOCKS 
SUBTOTAL 
290 
TOTAL CLEARANCE PREVIOUS YEARS OTHER 3.884,6 
1.388,3 
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 
36,6 
194,7 
85,6 
1.360,7 (85,1) 
(2.857.2) 
(536,4) 
(298,0) 
(40,3) 
(539,8) 
(582.6) 
(73,5) 
(10,6) 
(1.441,9) 
(1.548,7) 
26.527,5 
- 377,9 
303,9 (4) 
26.453,5 14,7 
5,3 
4.4 
13,2 
3,2 
2,2 
4,7 
2.8 
4,7 
0,3 
18,7 
10,7 
5,5 
0,9 
0.7 
1,9 
0,1 
0.1 
0,7 
0,3 
5,2 2.472.6 
925.9 
134.9 
1,0 
100,2 
- 1,4 
1,2 80,6 
54,7 
61,9 
1.930,8 
1.110,0 
174,0 
178,5 
511,5 
- 0,1 
85,6 (29.1) 
(1.0) 
(-) 
(-) 
(-) 
(-) 
(13,6) 32,0 
12,0 
1.8 
p.m. 
(203,3) 
(443,3) 1,0 
0.7 
0,8 
25,0 
14,4 
2,3 
2,3 
6,6 
p.m. 
p.m. 
1.1 
100 7.721,9 
I.e. : 29,1 X 
of agrlcultu 100 1.412,0* 
462,4 
1.033,3 
3.476,0 
834,8 
580,3 
1.172,4 
690,5 
1.170,2 
84,5 
3.025,1* 
1.723,2 
1.452,3 
72,9 
23,6 
36,6 
194,8 
1.360,7 (56,0) 
(2.856,2) 
(536,4) 
(298,0) 
(40,3) 
(539,8) 
(569,0) 
(73,5) 
(10,6) 
(1.238,6) 
(1.105,4) 
18.805,6 
^ I.e. : 70,9 X 
ral expenditure (26.527,5) 7.5 
2,5 5,5 18,5 
3.1 
6,2 
3,7 6.2 0,5 
16,1 
9,2 7,7 0,4 
0,1 0,2 1,0 
7,2 
100 o 
(1) Expenditure charged against 1990 budget. (2) Budget chapters or articles. (3) The breakdown of Intervention by economic category Is shown In Annex 8. (') Including ECU 76.2 million In MCAs granted on imports (Item 2810). ('-) Including co-responslblIIty levies for cereals and financial contribution of milk producers. 
ANNEX 5 : BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY (1986-1990) 
Total expenditure (Including CAs) 
Refunds (R)(") 
Intervention and similar (1) 
measures 
Cereals (excl. rice) 
R (•*) 
1 i 
Sugar 
R (••) 
1 
Fruit and vegetables 
R 
1 
Milk and ml Ik products 
R (••) 
1 
Beef / veal 
R 
1 
Other products or headings (3) 
R (••) 
1 19 8 6 
ECU mil. 
22.079,2 
7.409,2 
14.670,0 
3.391,2 
1.711,7 
1.679,5 
1.725,6 
1.238,4 
487,2 
986,0 
77,0 
909,0 
5.405,7 
2.154,9 
3.250,8 
3.481,7 
1.214,3 
2.267,4 
7.089,0 
1.012,9 
6.076,1 X 
100,0 
33,6 
66,4 
15,4 
7,8 
7,6 
7,8 
5,6 
2,2 
4,4 
0,3 
4.1 
24,5 
9,8 
14,7 
15,8 
5,5 
10,3 
32,1 
4,6 
27,5 19 8 7 
(DC) ECU mil. 
23.175,9 
9.374,8 
13.801,1 
4.223,9 
3.156,8 
1.067,1 
2.035,6 
1.515,8 
519,8 
967,1 
66,8 
900,3 
5.182,3 
2.427,2 
2.755,1 
2.148,7 
877,9 
1.270,8 
8.618,3 
1.330,3 
7.288,0 X 
100,0 
40,4 
59,6 
18,2 
13,6 
4,6 
8,8 
6,6 
2.2 
4,2 
0,3 
3,9 
22,3 
10,4 
11,9 
9,3 
3,8 
5,5 
37,2 
5.7 
31.5 19 8 8 
(2)(») 
ECU mil. 
27.554,8 
9.928,8 
17,626,0 
4.422,8 
3.083,0 
1.339,8 
2.081,8 
1.566,1 
515,7 
708,2 
64,5 
643,7 
5.983,5 
3.082,3 
2.901,2 
2.475,8 
768,7 
1.707,1 
11.882,7 
1.364,2 
10.518,5 X 
100,0 
36,0 
64,0 
16,1 
11.2 
4,9 
7,6 
5,7 
1.9 
2,5 
0,2 
2.3 
21.7 
11,2 
10,5 
9,0 
2,8 
6,2 
43,1 
4.9 
38,2 19 8 9 
(*) 
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 
1.018,6 
78,7 
939,9 
5.040,7 
2.922,3 
2.118,4 
2.428,5 
1.343,1 
1.085,4 
12.158,9 
1.258,0 
10.900,9 X 
100,0 
37,5 
62,5 
12.4 
10,2 
2,2 
7,7 
5,6 
2,1 
3,9 
0,3 
3,6 
19,5 
11,3 
8,2 
9,4 
5.2 
4.2 
47,1 
4,9 
42,2 19 9 0 
(*) 
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 
1.253,0 
80,6 
1.172,4 
4.971,7 
1.946,6 
3.025,1 
2.833,2 
1.110,0 
1.723,2 
12.222,6 
1.156.1 
11.066,5 X 
100,0 
29,2 
70,8 
14,5 
9,4 
5.1 
5,2 
3,5 
1.7 
4.7 
0,3 
4,4 
18,8 
7,4 
11.4 
10,7 
4.2 
6,5 
46,1 
4.4 
41.7 
(*) Not Including consequences of accounts clearance, Community compensation measures, set-aside or miscellaneous measures (interest 
following change In financing method, free distribution, etc.). 
(**) Including refunds for food aid operations. 
(1) Expenditure charged against 1987 budget. 
(2) Expenditure charged against 1988 budget. 
(3) Including "Depreciation of stocks and disposal of public butter stocks" (1.240, In 1988, 1.442,9 In 1989 and 1.360,7 In 1990). 
ANNEX 6 : EAGGF GUARANTEE EXPENDITURE : BREAKDOWN BY SECTOR AND PERCENTAGE (1986-J990X (1) 
SECTOR 
Cereals 
Rice 
Sugar 
Olive oil 
011 seeds 
Protein plants 
Fibre plants £ siIkworms 
Fruit and vegetables 
Wine 
Tobacco 
Other 
Milk products 
Beef / vea1 " ' 
Sheep and goatmeat 
Plgmeat 
Eggs and poultry 
Non-Annex II products 
Fisheries 
m ' 
TOTAL AGRICULT. EXPENDITURE 
Accession compensatory amounts 
Monetary compensatory amounts 
Community compensatory measures 
Deprec. Intervention stocks and specific 
disposal of butter from public stock 
Refunds food aid operations (•) 
Interest reform means of financing 
Free distribution of Intervention products 
Set-aside (Guarantee Section) 
Fraud prevention 
TOTAL AGRICULT. EXPENDITURE 
EAGGF GUARANTEE SECTION 19 8 6 
ECU mil. 
3.391,2 
93,7 
1.725,5 
604,3 
2.027,5 
460,0 
565,0 
986,0 
630,8 
782,2 
56,4 
5.405,8 
3.481,7 
616,9 
151,8 
97,8 
502,9 
18,0 
21.597,5 
5,8 
475,9 
113,5 
• -X 
15.3 
0,4 
7.8 
2.7 
9.1 
2.1 
2.5 
4.4 
2.8 
3,5 
0,3 
24,4 
15.7 
2,8 
0,7 
0.4 
2.3 
0.1 
97.3 
o.o 
2,2 
0.5 
22.192,7 100.0 
22.137,4 (2) 19 8 7 (3) 
ECU mil. 
4.137.6 
99,0 
2.035.6 
1.139.2 
2.687.4 
587,2 
306.4 
967.0 
800,3 
803,6 
44,5 
5.013,0 
2.148,7 
573,8 
158,6 
152,0 
590.3 
17.4 
22.261,6 
18,0 
636,9 
259,4 X 
17.8 
0.4 
8.8 
4.9 
11.6 
2.5 
1.3 
4.2 
3,5 
3,5 
0,2 
21,6 
9,3 
2.5 
0,7 
0,7 
2,5 
0,1 
96.) 
0.1 
2.7 
1.1 
23.175,9 100,0 
22.967,7 (2) 19 8 8 (4) 
ECU mil. 
4.264.4 
72,8 
2.081,8 
945,0 
2.971.8 
689.3 
454,2 
708.2 
1.545,6 
966,1 
59,8 
5.915,1 
2.475,8 
1.293,7 
215,6 
194,1 
602,4 
46,9 
25.502,6 
64,3 
505,2 
1.240,0 
242,7 
37.5 
65,8 X 
15,4 
0,3 
f#,5 
3.4 
10.7 
2.5 
'1.6 
2.5 
5.6 
3,5 
0,2 
21,4 
9,0 
4,7 
0,8 
0,7 
2,2 
0,2 
92,2 
0,2 
1,9 
4,5 
0,9 
0,1 
0,2 
27.658,1 100,0 
27.687,3 (2) 19 8 9 (5) 
ECU mil. 
3.150,0 
111,5 
1.979,8 
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 
3.0 X 
12,1 
0.4 
7,6 
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. 
p.m. 
26.075.8 100.0 
25.872.9 (2) 1 9 9 0 (5) 
ECU mil. 
3.799.5 
85,1 
1.388,3 
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 
21.2 
21.2 X 
14,2 
0.3 
5.2 
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 
0.1 
p.m. 
26.831.4 100.0 
26.453.5 (2) 
(1) The expenditure data Is taken from the Member States' returns under the system of advances and entered In the accounts by year 
In accordance with Article 100 of the Financial Regulation. 
(2) Taking Into account the consequences of accounts clearance for previous years. j 
(3) Expenditure entered In the accounts relating to the 1987 budget (1 January 1987-31 Octobor 1987). 
(4) Expenditure entered In the accounts relating to the 1988 budget (1 November 1987-31 October 1988). 
(5) Expenditure entered In the accounts from 16 October to 15 October of the following year. 
(*) Before 1987, these refunds were Incorporated Into the Item ""Refunds" for the various sectors. 
80 
70 
(% of expenditure) 40 Breakdozn of EAGGF Guarantee expenditure by economic, cateqory J 
m .Refunds 
r| Intervention i 
1986 *1987 
« Expenditure charged against the 1°S7 huiget iJP months^ ••1988 1989 1990 
• • l"\pmiiture durgod ag-iinst the WS8 oui jet (11 1/? months! 
ANNEX 8 : BfrEA V0 fJ WN OF E/PENDITURE BY ECONOMIC CATEGORY 
(ECU ml I I Ion) 
BUDG. 
CHAP./ 
ART. SECTOR TOTAL 
NTERVENTION STORAGE 
(2) WITHDRAWALS 
AND S IMILAR 
OPERAT IONS PRICE COMPENSATING 
AIDS 
(3) GUIDANCE 
PREMIUMS 
10 
1 1 
120/124 
125/128 
13 
14 
15 
16 
17 
18 
20 
21 
22 
23 
24 
25 
40 
27 
28 
81 CEREALS, of which : 
-Rice 
SUGAR 
OL IVE OIL 
OILSEEDS, of which : 
- Rape and sunf lower 
PROTE IN PLANTS, of which 
- Peas and field beans 
- Dried fodder 
FIBRE PLANTS, of which : 
- FI ax and hemp 
- Cotton 
FRUIT & VEGET 
- Processed fruit 
WINE 
TOBACCO 
OTHER SECTORS. 
- Seeds 
- Hops 
MILK PRODUCTS. 
- sk I mmed m I 
- Butter and 
BEAF / VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
NON-ANNEX I I PRODUCTS 
F I SHE R I E S 
ACCESSION COMPENS. AMOUNTS 
MONETARY COMPENS. AMOUNTS 
(Intra-Commun Ity t rade) 
DEPRECIATION OF STOCKS 
ANO DISPOSAL OF BUTTER 
FROM PUBL IC STOCKS of which : 
I veget 
of which 2.068,2 
462,4 
1 .033,3 
3.476,0 
834,8 
580,3 
1 .172.4 
of 
Ik 
cream wh Ich 690 
• 1.170 
84 
3.373.4 
1 .723 
1 .452 
72 (56,0) 
(2.856,1 ; 
(536,4) 
(298,0) 
(40,3) 
(539,8) 
(569,0) 
(73,5) 
(10,6) 
(1.238,6) 
( 1 . 105,4) 1 .287,0»(6) 
383,3 
-25,7*(6) 
1 .9* 
23,6 
36.6 
194,8 
1.360,7 1 ,8 
206, 6* 
89,4» (35,7) 
(1 .9)* 
(-) 
(1.8) 781 ,2(4) 
1 .081,6*(6) 
(394,7)* 
(580.5)* 
997.7*(6) 
72.9 
0,6 
1 .360.7** 304.7 
335.6 (-) 
8.0 79.1 
1 .059,0 
3.474. 1 
834.8 
580,3 
831 ,4 
122.6 
1 .080,8 
84,5 
1 .637.3(5) 
693,5 
1.452,3 (20.3) 
(2.854.2) 
(536.4) 
(298,0) 
(40.3) 
(539.8) 
(567,2) 
(73,5) 
(10.6) 
(843,9) 
(524,9) 
15,0 
36,6 
194,8 34 
25 
654 5 
(-) 
(-) 
32,0 
I 
SUB TOTAL 
X 
Cereals co-respons lb I I I ty levy 
Partlclp. by milk producers 
TOTAL 19.810,1 
100 X 
- 656.2 
- 348.3 
18.805,6 5.457,8 
27,6 X 648,3 
3,3 X 12.957,3 
65,4 X 746,7 
3.7 X 
(1) 
(2) 
(3) 
(4) 
(5) 
(6) Expenditure charged against the 1990 budget. 
Details of expenditure on storage are given In Annex 9. 
The breakdown of expenditure on Intervention In the form 
take 
take account of the financial 
Poland and Romania (cereals This amount does not 
This amount does not 
Inc lud Ing the a Id to 
butter : ECU 2.8 million and beef : ECU 15.1 
Not Including depreciation under Chapter 81. 
Of which ECU 289.9 million for cereals, ECU 79 
for alcohol, ECU 26.6 million for tobacco, ECU 
ECU 85.8 million for beef : the sum of ECU 796 
States for expenditure Incurred on the disposa of pr Ice compensât In 
Into account the co-responslb I I Ity levies (ECU 656 
contribution of milk producers 
ECU 101.1 ml I I Ion. oiIve oil : 
on). a Ids Is g Iven 
mill Ion). 
3 
m (ECU 348 
ECU 11.8 In Annex 10. 
mill Ion). 
I I Ion. 
I Ion for o I Ive oil 
m I I I Ion for butter 6 ml 
39.7 
4 m I I I Ion also made up the 
of pub I Ic butter stocks . ECU 
ECU m I I I Ion 
m I I I Ion for 
for 
second tranche of oIIseeds, ECU 35. 
milk powder and 
reimbursements to 2 ml I I Ion 
Member 
(1) 
(2) 
(3) ANNEX 9 
BREAKDOWN OF INTERVENTION EXPENDITURE IN THE FORM OF STORAGE COSTS 
(1990) 
(en ml 11 Ions d'écus) 
(1) Sugar storage costs are covered by charging storage levies to sugar manufacturers. 
(2) This figure does not take account of compensatory aid of ECU 21.59 million to cover losses on sales of goods In private storage. 
(3) The amount fo the depreciation Is broken down as follows : "public" alcohol ECU 42.99 million and "mixed" alcohol ECU 151.11 million. 
N.B. Excluding expenditure on emergency aid to Poland : ECU 115.98 million (Including ECU 8 million for cltrusfrult) and Romania : ECU 22.85 million. 
Excluding expenditure on deferred payment for butter disposals (ECU 796.37 million) - Budg. Art. 811. PRODUCTS 
Cereals 
Rice 
Sugar 
Olive oil 
Oilseeds (rape and sunflower)• 
Fibre flax and hemp 
Figs and dried grapes 
Wine / alcohol 
Tobacco 
Ml Ik products 
- skimmed ml Ik 
- butter and cream 
- cheese 
Beef 
Sheep- and goatmeat 
Plgmeat 
Fisher les 
TOTAL Total 
a - b + c 
1.440,11 
35,70 
383.33 
42,11 
3.81 
0.00 
1.80 
241.84 
116.02 
1.124.11 
(400.25) 
(617.43) 
(106.43) 
1.068,41 
0.00 
72.90 
0.52 
4.530.65 Private 
storage 
i b 
0,00 
0,00 
383,33 
0,06 
0.00 
0.00 
1.80 
39,90 
0,00 
165,35 
(0,00) 
(58.92) 
(106.43) 
86.81 
0.00 
72.90 
0,52 
750.66 Public 
storage 
c-d+e+f+g 
1.440,11 
35,70 
0,00 
42.05 
3.81 
0.00 
0.00 
201,94 
116,02 
958,76 
(400,25) 
(558,51) 
(0.00) 
981.60 
0.00 
0,00 
0,00 
3.779.98 of which 
Technical 
costs 
d 
245.65 
0.55 
0.00 
9.19 
0,16 
0,00 
0,00 
7,93 
19.51 
13,50 
(4,16) 
(9.34) 
(0.00) 
70.36 
0.00 
0,00 
0.00 
366.85 Financing 
costs 
e 
47,35 
0,55 
0,00 
5.81 
0.11 
0,00 
0,00 
2,97 
3,24 
140,88 
(2.97) 
(137,91) 
(0.00) 
14.09 
0,00 
0,00 
0.00 
214.99 Difference 
between 
buying-In 
& sel1Ing 
prices 
f 
-387,95 
-0,43 
0,00 
-54.32 
-0.98 
0,00 
0.00 
-3,05 
2,21 
-46,16 
(-2.70) 
(-43.46) 
(0.00) 
-70,31 
0.00 
0.00 
0,00 
-560.99 Deprecia­
tion 
g-h+UJ 
1.535,06 
35.03 
0,00 
81,37 
4,52 
0,00 
0,00 
194.10 
91.06 
850.55 
(395.82) 
(454.72) 
(0.00) 
967,46 
0,00 
0,00 
0,00 
3.759.14 of which 
Deprecia­
tion on 
purchase 
h 
946,86 
15,27 
0,00 
0,83 
2,65 
0,00 
0,00 
113,49 
43,95 
531,06 
(253,70) 
(277,35) 
(0,00) 
591,34 
0,00 
0.00 
0.00 
2.245,44 Special 
deprecia­
tion be­
ginning 
of year 
1 
289,85 
0,00 
0,00 
79.68 
1,87 
0.00 
0,00 
35.25 
26,59 
45,31 
(5.56) 
(39.75) 
(0,00) 
85,78 
0,00 
0.00 
0,00 
564,33 Further 
deprecia­
tion end 
of year 
J 
298.35 
19,76 
0,00 
0,86 
0,00 
0.00 
0,00 
45.36 
20,52 
274,18 
(136,56) 
(137,62) 
(0.00) 
290,34 
0,00 
0,00 
0,00 
949,37 
- 115 -
ANNEX 9 - 1 
1990 EAGGF - GUARANTEE SECTION EXPENDITURE 
Impact of expenditure on storage 
OTHER EXPENDITURE 
PRIVATE STORAGE [3%) 
PUBLIC STORAGE (17%) 
Public storage, including "Deferred pavment of special butter disposals" (Title 8) 
OTHER EXPENDITURE 
PUBLIC STORAGE 
PRIVATE STORAGE ECU 21,147.57 
ECU 4,576.36 
ECU 750.67 
TOTAL EAGGF EXPENDITURE ECU 26,474.60 mi 11 ion 
mi 11 ion 
in i L L i on 
"ml 111 on (Deferred 
butter ECU 796,37 million) 
- 116 -
ANNEX 9-2 
BREAKDOWN OF EXPENDITURE IN THE FORM OF STORAGE COSTS 
1990 
PUBLIC STORAGE (83.4%) PRIVATE STORAGE 
(16.6%) 
BREAKDOWN OF EXPENDITURE IN THE FORM OF STORAGE COSTS (by product) 
1990 
C 
a X UJ I ^ A v 'A i-Wi l ' J I ' A >*A3 100% 100% 100% 100% 100% 100% 
V /\ r / ! IWU 1/ 
A \foo \6o4> iootyo 90% Ï009o 92%| 
CER SUG OILSEEDS ALC 
RICE OL.OIL DRIED 
GRAPES „ 
Dy^-rivate storage /_/ Public storage SK.M.POW. CHEESE PIGMEAT 
TOB. BUTTER BEEF FISHERIES 
- 117 -
ANNEX 9-3 
PRIVATE STORAGE (Breakdown by product) 
1990 
SUGAR (51.1%) 
* c.s~c) OLIVE OIL/ DRIED (0.3%) 
GRAPES / FISH 
PIGMEAT (9.7%) 
BEEF (11.6%) 
C-EESE (14.2%) 
SUGAR 
ALCOHOL 
BUTTER 
CHEESE 
BEEF 
PIGMEAT 
OL. OIL / DRIED GRAPES / FISH ECU 
ECU 
ECU 
ECU 
ECU 
ECU 
ECU 383 
39 
58 
106 
86 
72 
2 33 mi 
90 mi 
92 mi 
4 3 mi 
81 mi 
90 mi 
38 mi lion 
Lion 
Lion 
I ion 
lion 
lion 
lion 
TOTAL ECU 750. 67 mi llion 
- 118 -
ANNEX 9-4 
PUBLIC STORAGE (Ereakdown oy product) 
1990 
CEPEALS (38.1%) 
ALCO-CL (5.3% 
TOBACCO (3.1%) 
SK. MILK PCW. (10.6%) 
EUTTE* /PICE/ (2.2%) 
?E; (2^.0%) 
CEREALS 
ALCOHOL 
TOBACCO 
SK.MILK POWDER 
BUTTER 
BEEF 
OL.OIL/RICE/OILSEEDS ECU 
ECU 
ECU 
ECU 
ECU 
ECU 
ECU 1,440 
201 
116 
400 
558 
981 
81 11 
94 
02 
25 
51 
60 
56 m i 
m i 
mi 
mi 
mi 
mi 
mi I ion 
I ion 
I ion 
I ion 
I ion 
I ion 
I ion 
TOTAL ECU 3,779.99 million 
- 119 -
ANNEX 9-5 
PUBLIC STORAGE (Breakdown by type of expenditure) 
1990 
100% r 
CD 
CD 
c 
cu a. 50% 
0% 
-50% JoW< &7X6%vxa 
TECHN. COSTS FIN.COSTS LOSS ON SALES 
TYPE OF EXPENDITURE DEPREC 
TECHNICAL COSTS 
FINANCIAL COSTS 
LOSSES ON SALES 
DEPRECIATION ECU 367 mi Llion 
ECU 215 million 
ECU -561 million 
ECU 3.759 million 
TOTAL ECU3.780 million 
- 120 -
ANNEX 9-6 
TECHNICAL COSTS (by product) 
1990 
Percentage 
CEREALS 
ALCOHOL 
SK. MILK POWDER 
BUTTER 
BEEF 
OL.OIL/RICE/OILSEEDS 
CEREALS ECU 245. 
ALCOHOL ECU 7, 
TOBACCO ECU 19, 
SK. MILK POWDER ECU 4, 
BUTTER ECU 9 
BEEF ECU 70 
OL.OIL/RICE/OILSEEDS ECU 9 65 mi 
93 
51 
16 
34 
36 mi 
90 mi mi 
mi 
mi 
mi I lion 
llion 
llion 
llion 
llion 
llion 
llion 
TOTAL ECU 366.85 million 
- 121 -
ANNEX 9-7 
EXPENDITURE ON FINANCIAL COSTS (by product) 
1990 
Percentage 
0% 10% 20% 30% 40% 50% 60% 70% 
1 1 1 1 « 1———— 
CEREALS 
ALCOHOL 
TOBACCO 
SK. MILK POWDER 
BUTTER 
BEEF 
OL. 
OIL/RICE/OILSEEDS 3% 
**) BUTTER: Including financial costs: "Deferred payment of special disposals" 
CEREALS 
ALCOHOL 
TOBACCO 
SK. MILK POWDER 
BUTTEK 
BEEF 
OL.OIL/RICE/OILSEEDS ECU 47.35 inilli 
ECU 2.97 r„illi 
ECU 3.24 milli 
ECU 2.97 milli 
ECU 137.91 milli 
ECU 14.09 milli 
ECU 6.47 million on 
on 
on 
on 
on 
on 
TOTAL ECU 215.00 million 
- 122 -
ANNEX 9-8 
EXPENDITURE LOSSES ON SALES (by product) 
1990 
-70% -60% -50% -40% -30% -20% -10% 0% 10% 
CER 
RICE 
OL.O. 
OILSEEDS 
ALC 
TOB 
K.MILK POW 
BUTTER 
BEEF -0.08% 
-0.17% 
R -0.54% 
0.39% 
CEREALS 
RICE 
0L.01L 
OILSEEDS 
ALCOHOL 
TOBACCO 
SK. MILK 
BUTTER 
BEEF POWDER ECU 
ECU 
ECU 
ECU 
ECU 
ECU 
ECU 
ECU 
ECU (387.95) 
(0.43) 
(54.32) 
(0.98) 
(3.05) 
2.21 
(2.70) 
(43.46) 
(70.31) 
TOTAL I lion 
II ion 
11 ion 
I lion 
I lion 
I lion 
I lion 
I lion 
I lion 
ECU (560.99) million 
- 123 -
ANNEX 9-9 
BREAKDOWN OF DEPRECIATION 
1990 
CD 
fO 
4-1 
C 
CD 
CD 
CL 
z D: on purchase 
End-of-year cornplem. D. J Extr.D: beginning of year (Title 8) 
DEPRECIATION ON PURCHASE ECU2,245.44 million 
EXTRAORDINARY DEPRECIATION ECU 564.33 million 
COMPLEMENTARY DEPRECIATION ECU 949.37 million 
TOTAL ECU 3,759.14 million 
- 124 -
ANNEX 9-10 
EXPENDITURE ON DEPRECIATION (by product) 
1990 
100% 
80% 
60% 
/O 
20% 
0% 
CER RICE OL.O OILSEEDS ALC 
D: on purchase 
t^/Nyj End-of-year complem.D, TOB SK.MILK BUTTER BEEF 
POWDER 
Ext. D. beginning of year (Title 8) 
CER 
RICE 
OL.O. 
OILSEEDS 
ALC 
TOB 
SK.MILK POW. 
BUTTER 
BEEF DTPREC. 
ECU 1,535.06 mi 
ECU 35.03 mi 
ECU 81.37 mi 
ECU 4.52 mi 
ECU 194.10 mi 
EdU 91.06.-mi 
ECU 395.82 mi 
ECU 454.72 mi 
ECU 967.46 mi D.purchase D.begin, 
lion 
lion 
lion 
lion 
lion 
lion 
lion 
lion 
lion 946.86 
15.27 
0.83 
2.65 
113.49 
43.95 
253.70 
277.35 
591.34 289.85 
0.00 
79.68 
1.87 
35.25 
26.59 
5.56 
39.75 
85.78 D. end 
298.35 
19.76 
0.86 
0.00 
45.36 
20.52 
136.56 
137.62 
290.34 
TOTAL ECU 3,759.14 million 2,245.44 564.33 949.37 
- 125 -
ANNEX 10 
BREAXDOWN OF INTERVENTION EXPENDITURE IN THE FORM 
OF PRICE COMPENSATING AIDS 
(ECU million) 
SECTOR TOTAL Production 
aid Aid for 
processing 
and final 
consumption 
CEREALS, Of Which : 
- r ice 
SUGAR 
OLIVE OIL 
OILSEEDS, of which : 
- rape and sunflower 
PROTEIN PLANTS, of which : 
- peas and field beans 
- dr ied fodder 
FIBRE PLANTS, Of which : 
- flax and hemp 
- cotton 
FRUIT AND VEGETABLES, Of which : 
- processed fruit and vegetables 
W I NE 
TOBACCO 
OTHER SECTORS, Of which : 
- seeds 
- hops 
MILK PRODUCTS, Of Which : 
- sk immed milk 
- butter and cream 
BEEF / VEAL 
SHEEPMEAT AND GOATMEAT 
FISHERIES 
ACAs 
MCAs (intra-Community trade) (20.3) 781,2 
79,1 
1.059,0 
3.474,1 
(2.854,2) 
834,8 
580,3 
831,4 
122,6 
1.080,8 
84,5 
1.637,3 
693,5 
1.452,3 
15,0 
36,6 
194,8 (536,4) 
(298,0) 
(40,3) 
(539,8) 
(567,2) 
(73,5) 
(10,6) 
(843,9) 
(524.9) 485,8 (1) 
(-) 
546,1 
3.474,1 
(2.854.2) 
834,8 
(536,4) 
(298,0) 
580,3 
(40,3) 
(539,8) 
42,8 
(8,5) 
1.080,8 
84.5 
(73,5) 
(10.6) 
(-) 
(-) 
693,5 
1.452,3 295,4 
79,1 
512.9 (20.3) 
788,6 
122,6 (-) 
(-) 
(-) 
(-) 
(-) 
(558,7) 
1.637,3 (-) 
(-) 
(843,9) 
(524.9) 
15,0 
36,6 
194.8 
TOTAL 12.957,3 9.275,0 3.682,3 
(1) Production aid for durum wheat - ECU 419,5 million. 
ANNEX 11 
QUANTITY AND VALUE OF PRODUCTS IN PUBLIC STORAGE 
PRODUCT 
Common wheat 
Common wheat not suitable 
for bread-making 
Barley 
Rye 
Durum wheat 
Maize 
Sorghum 
Rice 
Total cereals / rice 
Olive oil 
Rape 
Sunflower 
Total ol Is and fats 
Tobacco - leaf 
Tobacco - processed 
Tobacco - baled 
Total tobacco 
Skimmed ml Ik powder 
Butter 
Total milk products 
Beef (quarters) 
Boned beef 
Total beef 
Sugar 
Public alcohol (hi) 
PIgmeat 
GRAND TOTAL Situation at 30.09.1988 (1) 
Quantity 
(tonnes) 
2.381.683 
1.756.038 
3.572.186 
876.367 
2.336.107 
18.357 
10.885 
10.951.623 
408.197 
37.974 
147.108 
593.279 
. 1.155 
5.660 
39.777 
46.592 
14.Î16 
221.079 
235.195 
558.605 
164.320 
722.925 
2.891.986 
-Book value 
(2) 
(ECU million) 
325,7 
219,2 
415,4 
109,2 
436,4 
1,5 
1,2 
1.508,6 
656,6 
15,2 
70,7 
742,5 
1,0 
2,8 
67,8 
71,6 
27,7 
584,0 
611,7 
1.147,4 
445,1 
1.592,5 
135,9 
4.662,8 X 
book 
value 
7,0 
4,7 
8,9 
2,4 
9,4 
p.m. 
p.m. 
32,4 
14,1 
0,3 
1,5 
15,9 
p.m. 
0,1 
1,4 
1,5 
0,6 
12,5 
13,1 
24,6 
9,6 
34,2 
2.9 
100 X Situation at 30.09.1989 (1) 
Quantity 
(tonnes) 
2.386.290 
263.773 
3.210.852 
1.087.886 
1.231.022 
780.350 
2.680 
8.962.853 
190.998 
132 
7.924 
199.054 
7.821 
3.355 
66.407 
77.583 
4.811 
32.055 
36.866 
127.386 
23.586 
150.972 
3.381.714 
-Book value 
(3) 
(ECU million) 
246,1 
25,4 
276,2 
95,0 
191,0 
34,0 
0,2 
867,9 
323,9 
p.m. 
3,5 
327,4 
2.2 
1.3 
45,7 
49,2 
10,3 
74,5 
84,8 
193,8 
52,8 
246,6 
36,5 
1.612,4 X 
book 
value 
15,3 
1,6 
17,1 
5,9 
11,8 
2,1 
p.m. 
53.8 
20,1 
Ô.2 
20,3 
0.2 
0,1 
2.8 
3.1 
0,6 
4,6 
5.2 
12.0 
3,3 
15,3 
2.3 
100 X Situation at 30.09.1990 (1) 
Quantity 
(tonnes) 
5.231.117 
144.876 
3.556.509 
1.520.197 
1.167.779 
299.702 
13.470 
96.272 
12.029.922 
76.172 
129 
18.187 
94.488 
13.916 
10.193 
79.279 
103.388 
340.177 
187.708 
527.885 
185.602 
119.058 
304.660 
2.805.066 
" Book value 
(4) 
(ECU million) 
256,6 
7,3 
170.4 
74.8 
93,2 
15,6 
0,7 
0,1 
618,7 
99,7 
p.m. 
4,0 
103,7 
0,6 
2.6 
12.1 
15,3 
266,9 
147,8 
414,7 
88,8 
126,8 
215,6 
16.4 
1.384,4 X 
book 
value 
18.6 
0,5 
12,3 
5.4 
6,7 
1.1 
0.1 
p.m. 
44.7 
7,2 
0.3 
7,5 
p.m. 
0.2 
0,9 
1.1 
19.3 
10,7 
30,0 
6.4 
9,1 
15,5 
1.2 
100 X Foreseeable 
sales value 
(ECU million) 
256,3 
7,1 
174,3 
74,5 
92,2 
14,7 
0.7 
15,7 
635,5 
96,0 
p.m. 
3.6 
99,6 
3.7 
2.7 
20,9 
27,3 
268.4 
155,8 
424,2 
106,3 
136,3 
242,6 
16,8 
1.446,0 rv) 
(1) Article 6(1) of Regulation (EEC) No 3184/83 as amended by Regulation (EEC) No 3188/87, provides that second-category expenditure to be claimed for a given year 
Is to be calculated on the basis of the operations carried 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 1988. 
(3) 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 1989. 
(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 1990. 
ANNEX 12 
OVERALL COST OF THE GUARANTEE SECTION AS A PERCENTAGE OF 
GROSS DOMESTIC PRODUCT (GDP) 
Year 
a 
1981 
1982 
1983 
1984 
198 5 
198 6 
1987 
1988 
1989 
19 9 0 EAGGF Guarantee 
expend I ture 
(ECU billion) 
Gross 
(1 ) 
b 
• 
1 0 , 980 
1 2 , 406 
15,812 
18, 346 
19. 744 
22. 137 
22,968 (•) 
2 7.687 (••) 
2 5.873 
26.454 Community gross d o m o s t 1 c 
product a t ' in-a r k o t prlcos 
(current rates and prices) 
(ECU billion) 
(Source Cronos-secl) 
(2) 
c 
2.285,3 
2 . 489 , 4 
2.681,5 
2.887.3 
3.097,0 
3.535. 7 
3.736, 7 
4.053.1 
4 . 406 , 9 
4.755, 1(3) EAGGF Guarantee oxpondl -
turo as X of Community 
gross domestic procuct 
Gross 
d - 100 b/c 
0.48 
0, 50 
0.5 9 
0, 64 
0.64 
0.63 
0.62 
0.69 
0.59 
0.56 r\» 
(1) 
(2) 
(3) 
<•) Including consequences of accounts clearances 
1981 to 1985 - EUR 10 
from 1986 - EUR 12 
Est I mate 
1987 financial yea r 
1988 financial year 
- 128 -
ANNEX 13 
REVENUE FROM THE CO-RESPONSIBILITY LEVY ON MILK AND ALLOCATION OF PROCEEDS AMONG VARIOUS SCHEMES 
(ECU million) 
MEASURE FROM 
16.09.1977 
TO 
31.12.1983 1984 1985 1986 1987 
(1) 1988 
(2) 1989 1990 FROM 
16.09.1977 
TO 
15.10.1990 
A. REVENUE FROM CO-RESPONSI­
BILITY (3) 2.040,5 699,7 639,4 551.6 447,6 487,3 423,7 313,7 5.6U3.5 
B. TOTAL EXPENDITURE 
a) School milk 
(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 market 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 destocklng 
schemes 
j) Financing of priority 
schemes 2.040,5 
236.3 
161,7 
31,6 
194,9 
49,4' 
256,6 699,7 
88,3 
28,4 
125,7 
7,4 
1.110,0 51,6 
11.7 
237,5 639,4 
103,5 
36,0 
95,1 
4,6 
149,1 59,5 
9,3 
244,3 551,6 
112,5 
27,9 
135,8 
37,0 447,6 
99,3 
40.6 
122,3 
pm (4) 
87,1 45,2 
9,0 
53,5 
152,7 
-22,0 40,7 
5.2 487,3 
112,7 
49,6 
117,2 
pm (4) 
35,1 
1,5 423,7 
136,2 
32,0 
120,1 
57,7 313.7 
140,6 
29,3 
19,7 
43,1 
102,1 
37,4 2,3 
168,9 39,0 
5,3 58,4 
22,6 
33,4 5.603,5 
1.029,4 
405.5 
735,9 
181,4 
524,4 
114.0 
791,9 
290,5 
1.530,5 
(1) Revenue from co-responslb ility levy and expenditure against the 1987 budget (approximately 10 months). 
(2) Revenue from co-responsibility levy and expenditure against the 1988 budget (approximately 11 1/2 months). 
(3) Excluding appropriations carried over from one year to the next. 
(4) 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 instalments from 
1989 pursuant to Regulation (EEC) No 801/87. 
ANNEX 14 
EQUALIZATION OF STORAGE COSTS FOR SUGAR 
COMMUNITY SUGAR Situation at 31.01.1991 
(a) X of annua I levies. 
(b)" X of cumulative annual levies. Sugar 
year 
1968/69 
1969/70 
1970/71 
1971/72 
1972/73 
1973/74 
1974/75 
1975/76 
1976/77 
1977/78 
1978/79 
1979/80 
1980/81 
1981/82 
1982/83 
1983/84 
1984/85 
1985/86 
1986/87 
1987/88 
1988/89 
1989/90 Total levies 
(ECU A) 
64.844.437,00 
65.226.052,11 
69.029.052,44 
97.151.231,54 
91 .067.*000,23 
101.755.638,48 
104.267.684,38 
109.434.959,31 
201.167.705,37 
233.088.196,54 
248.919.064,38 
239.233.167,49 
326.426.745,59 
407.407.510,45 
478.721.551.25 
448.951.270,25 
482.847.708,67 
476.418.365,75 
499.316.786,40 
515.071.369,40 
445.631.634,84 
370.778.694,15 Total 
re Imbursements 
(ECU A) 
i 
63.916.054,19 
69.848.500,70 
65.111.106,99 
92.680.188,23 
90.747.372,33 
92.645.695,20 
97.929.484,41 
160.690.227,31 
184.974.731,36 
230.545.532,13 
239.524.266,97 
251.107.813,79 
316.364.823,82 
432.961.450,22 
540.747.605,79 
465.594.234,30 
407.828.355,35 
435.684.722,91 
486.184.942,97 
414.854.559,99 
387.222.411,40 
349.083.872,81 Annual balance 
abso lute 
(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 
- 25.553.939,77 
- 62.026.054,54 
- 16.642.964,05 
+ 75.019.353,32 
+ 40.733.642,84 
+ 13.131.843,43 
+ 100.216.809,41 
+ 58.409.223,44 
+ 21.694.821,34 X 
(a) 
+ 1,43 
- 7,09 
+ 5,68 
+ 4,60 
+ 0,35 
+ 8,95 
+ 6,08 
- 46,84 
+ 8,05 
+ 1,09 
+ 3,77 
- 4,96 
+ 3,08 
- 6,27 
- 12,96 
- 3,71 
+ 15,54 
+ 8,55 
+ 2,63 
+ 19,46 
+ 13,11 
+ 5,85 Cumulative balance 
absolute 
(ECU A) 
+ 928.382,81 
3.694.065,78 
+ 223.879,67 
+ 4.694.922,98 
+ 5.014.550,88 
f 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 
- 30.028.802,34 
- 92.054.856,88 
- 108.697.820,93 
- 33.678.467,61 
+ 7.055.175,23 
+ 20.187.018,66 
+ 120.403.828,07 
+ 178.813.051,51 
+ 200.507.872,85 X 
(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 
+ 3,13 
+ 3,30 Duration of 
storage 
(months) 
5,63 
6,13 
5,38 
5,94 
5,81 
4,80 
4,64 
6,24 
5,99 
5,84 
6,35 
6,17 
6,09 
6,50 
7,62 
7,73 
6,77 
7,33 
7,35 
6,57 
6,21 
5,88 
- 130 -
ANNEX 15 
REVENUE FROM LEVIES IN THE SUGAR SECTOR 
(Situation at 31.01.1991) 
Financial year 1990 
BUDG 
HEAD TITLE AMOUNT 
IN ECU (B) 
110 Sugar production levies (1) 
112 Isoglucose production levies (1) 
118 Additional levy (2) 
115 El iminat ion levy (3) 
111 Sugar storage levies 
Amounts charged on production of sugar 
and isoglucose C not exported 436.580.234 
3.061.682 
(-19.880.688) 
84.927.596 
405.945.508 
52.940 
TOTAL REVENUE BUDGET CHAPTER 11 910.687.272 
(1) Basic production levies and B levies in respect of 
marketing year 1989/90, pursuant to Article 28 of Council 
Regulation (EEC) No 1785/81. 
(2) Transfer to a separate account of an amount representing 
the additional levy not paid by an undertaking in 
Germany as à result of proceedings pending before 
the Court of Justice in Luxembourg. 
(3) Designed to eliminate, during the period covering marketing 
years 1986/87 to 1990/91, the deficit of ECU (A) 400 mil­
lion recorded following application of the quota arrange­
ments for marketing years 1981/82 to 1985/86, pursuant to 
Article 32a of CounciI»Reguiat ion (EEC) No 1785/81. 
- 131 -
ANNEX 16 
SELF-FINANCING SYSTEM tN THE SUGAR SECTOR (1)(2)(3) 
A. EXPENDITURE CHARGED TO COMMUNITY 
SUGAR AND ISOGLUCOSE PRODUCERS 
1. Production of A and B sugar 
and of A and B isoglucose 
2. Quantity of sugar and isoglucose 
disposed of for consumption 
within the Community 
3. Surplus charged to Community 
procucers (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 overal1 loss 
B. LEVIES IMPOSED 
7. Basic production levies 
8. B levies 
9. Special elimination levies (market­
ing years 1986/89 and 1987/88) 
10. Additional levy (marketing years 
1988/89 to 1990/91) 
11. Total levies MARKETING YEAR 
1986/87 
tonnes 
12.790.202,8 
10.949.629,6 
1.840.573,2 
Ecus(A)/t 
446,38 
Ecus(A) 
821.595.065 
- 10.546.099 
811.048.966 
Ecus(A) 
136.921.227 
447.100.841 
227.026.898 
• 
811.048.966 1987/88 
tonnes 
12.667.742,9 
11.141.695,8 
1.526.047,1 
Ecus(A)/t 
447,48 
Ecus(A) 
682.875.556 
- 2.560.467 
680.315.089 
aixaisxsxssxs 
Ecus(A) 
135.573.194 
443.098.255 
101.643.640 
680.315.089 1988/89 
tonnes 
12.775.277,4 
10.881.134,2 
1.894.143,2 
Ecus(A)/t 
385,06 
Ecus(A) 
729.358.781 
+ 17.858.377 
747.217.158 
srsxssscBii 
Ecus(A) 
136.701.929 
451.875.858 
158.639.371 
747.217.158 1989/90 
tonnes 
12.753.542,8 
11.319.423,0 
1.434.119,8 
Ecus(A)/t 
287,39 
Ecus(A) 
412.151.689 
- 4.751.811 
407.399.878 
Ecus(A) 
133.740.346 
273.659.532 
407.399.878 
XSS3KX2SZSSKS 
(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 1990 of the amounts of the levies for the marketing year 1989/90 
(Commission Regulation (EEC) No 2960/90). 
ANNEX 17a 
ADVANCE PAYMENTS TO MEMBER STATES FOR 1990 
(In national currency) 
DATE OF 
DECISION BELGIUM 
BFR DENMARK 
DKR GERMANY 
DM GREECE 
DRA SPAIN 
PTA FRANCE 
FF 
21.12.89 
26.01.90 
26.02.90 
27.03.90 
30.04.90 
30.05.90 
25.06.90 
24.07.90 
24.08.90 
26.09.90 
24.10.90 
28.11.90 
19.12.90 (1) 3.979 
2.052 
1.725 
2.248 
2.972 
2.917 
3.211 
4.506 
2.865 
3.938 
4.125 
2.722 .000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
2.698.301,00 1.270 
409 
693 
720 
870 
457 
791 
733 
911 
679 
747 
537 .200.000,00 
.700.000,00 
.300.000,00 
.400.000,00 
.400.000,00 
.500.000,00 
.500.000,00 
.000.000,00 
.800.000.00 
.000.000,00 
.500.000,00 
.700.000,00 
65.329,89 1.689 
308 
502 
543 
607 
943 
737 
693 
573 
960 
571 
901, .700.000,00 
.500.000,00 
.300.000,00 
.600.000,00 
.000.000,00 
.800.000,00 
.600.000,00 
.100.000,00 
.300.000,00 
.000.000,00 
.700.000,00 
.400.000,00 
49.665,65 78.980. 
21.130. 
30.890. 
18.140. 
38.170. 
21.640. 
17.120. 
22.150. 
29.490. 
36.750. 
20.860. 
38.350. 000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
6.988.210,00 40.900. 
13.870. 
11.930. 
20.740. 
22.290. 
16.370. 
15.090. 
25.590. 
21.650. 
28.310. 
26.480. 
31.310. 000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000,00 
000.000.00 
000.000,00 
000.000,00 
000.000,00 
2.237.188,00 4.258 
2.393 
2.655 
2.697 
3.117 
3.316 
4.611 
3.157 
2.324 
1.712 
2.436 
3.014 .000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
.000.000,00 
428.230,83 
TOTAL ADVANCE 
PAYMENTS 37.262.698.301,00 8.822.065.329,89 9.032.049.665,65 373.676.988.210,00 274.532.237.188,00 35.690.428.230,83 
TOTAL IN ECU (2) 873.739.012,31 1.117.329.442,23 4.396.931.547,06 1.949.731.408,80 2.124.106.753,10 5.146.222.570,45 
(1) Including the Impact of the 1987 clearance. 
(2) Allowing for exchange rate difference. 
ANNEX 17b 
ADVANCE PAYMENTS TO MEMBER STATES FOR 1990 
(In national currency) 
DATE OF DECISION IRELAND 
IRL ITALY 
LIT LUXEMBOURG 
LFR NETHERLANDS 
HFL PORTUGAL 
ESC UNITED KINGDOM 
UKL TOTAL EEC 
ECU 
21.12.89 
26.01.90 (1) 
26.02.90 
27.03.90 
30.04.90 
30.05.90 
25.06.90 
24.07.90 
24.08.90 
26.09.90 
24.10.90 
28.11.90 
19.12.90 
Exchange dlff. 186.700.000,00 
107.250.000,00 
81.750.000,00 
64.250.000,00 
91.300.000,00 
71.300.000,00 
9i.3oo.ood;oo 
44.800.000,00 
139.850.000,00 
106.150.000,00 
87.500.000,00 
214.500.000,00 
30.698,67 831.100.000 
647.200.000, 
139.600.000. 
449.900.000. 
669.200.000, 
879.900.000. 
676.100.000. 
233.800.000. 
557.300.000. 
383.200.000. 
517.100.000. 
286.700.000. ,poo,oo 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
5.429.302.602,00 3.740 
12.460 
5.790 
6.180 
5.470 
73.320 
610 
31.100 
43.380 
19.580 
29.730, 
26.100, .000.00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
.000,00 
8.907,00 1.446.700 
588.500 
489.200 
546.500, 
506.600, 
525.100, 
658.100. 
478.100. 
394.100. 
392.500. 
369.700. 
242.400. ,000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
33.056,82 4.232.000 
4.186.000 
2.998.000 
2.957.000, 
3.474.000, 
2.201.000. 
2.078.000, 
1.866.000. 
1.438.000. 
7.623.000. 
4.079.000. 
1.182.000. ,000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000.00 
000,00 
000,00 
952.597,40 256.500, 
68.350 
106.850. 
88.600, 
124.800, 
85.950, 
121.900. 
142.950. 
71.600. 
99.950. 
117.300. 
120.200. 000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,00 
000,03 
4.168,23 4.243 
1.756 
1.590 
1.811 
2.270 
2.338 
2.443 
1.933 
1.947, 
2.041, 
1.935. 
2.186. .593.065,16 
.416.523,24 
.812.548,72 
.667.804,21 
.455.733,87 
.126.826,53 
.213.897,46 
,830.743,01 
,165.061,34 
526.078,65 
684.181,73 
953.654,47 
3.833.277,14 
70.089,08 
TOTAL ADVANCE PAYMENTS 1.286.680.698,67 6.276.529.302.602,00 221.368.907,00 6.637.533.056,82 38.314.952.597,40 1.404.954.166,23 26.503.349.485,06 
TOTAL IN ECU (2) 1.670.804.949,15 4.157.097.196,57 5.203.670,65 2.869.028.711,51 214.193.809,97 1.978.960.413,26 26.503.349.485.06 
(1) Including the corrections to the 1987 clearance. 
(2; Allowing for exchange rate difference. OJ 
OJ 
1) Conversion of monthly expenditure Into ECU - Budget rates ANNEX 18 
EXCHANGE RATES 1990 
Expenditure 
NOVEMBER 89 
0ECEM8ER 89 
JANUARY 90 
FEBRUARY 90 
MARCH 90 
APRIL 90 
MAY 90 
JUNE 90 
JULY 90 
AUGUST 90 
SEPTEMBER 90 
OCTOBER 90 Rate on : O.J. 
20.09.89 - C 241/89 
20.10.89 - C 269/89 
20.11.89 - C 293/89 
20.12.89 - C 319/89 
19.01.90 - C If/90 
20.02.90 - C 41/90 
20.03.90 - C 71/90 
20.04.90 - C 101/90 
18.05.90 - C 123/90 
20.06.90 - C 152/90 
20.07.90 - C 181/90 
20.08.90 - C 208/90 B 
43,4375 
43,1602 
42,9586 
42.7489 
42.6339 
42.6755 
42.3381 
42,3108 
42.3377 
42.3260 
42.6594 
42,5446 DK 
i 
8.06350 
8.00304 
7.94688 
7,90322 
7.88516 
7.87676 
7.80368 
7.78408 
7.81724 
7.83255 
7.87442 
7.91988 D 
2.07361 
2.05341 
2.04648 
2.03423 
2.03774 
2.04247 
2.03587 
2.04502 
2.04832 
2.06083 
2.06946 
2.06756 EL 
179.969 
183,773 
183.876 
187.780 
189.826 
192.837 
194.835 
199,528 
202.251 
201.624 
202.597 
203,990 ES 
129.899 
130.965 
130.689 
130.677 
132.015 
132.032 
130.772 
129.435 
127.739 
126.984 
126.765 
127.252 F 
7.01123 
6.97550 
6.95990 
6.94179 
6.92541 
6.94021 
6.88322 
6.87250 
6.90199 
6.92534 
6.94149 
6.94766 IRL 
0.777457 
0.771221 
0.773074 
0.770419 
0.767838 
0.769976 
0.765527 
0.763026 
0,763710 
0.768641 
0.771740 
0.770669 1 
1495.74 
1511.06 
1503.23 
1513.48 
1516.49 
1515.11 
1505,33 
1502.39 
1505.87 
1511.60 
1515.63 
1525.67 LUX 
43.4375 
43,1602 
42.9586 
42,7489 
42.6339 
42.6755 
42.3381 
42.3108 
42.3377 
42.3260 
42.6594 
42.5446 NL 
2.33782 
2.31872 
2.30942 
2,29624 
2.29593 
2,30202 
2.29336 
2.30141 
2.30273 
2.31819 
2.33119 
2.32948 P 
174.111 
175.618 
176.330 
178.066 
179.048 
180.026 
180.587 
181.075 
181.179 
180.911 
181.761 
182.746 UK 
0,675750 
0.696051 
0.712756 
0.727696 
0.724048 
0.715022 
0.744930 
0.740495 
0.733252 
0.713796 
0,695183 
0.691395 OJ 
2) Average rates 
Average 
rate 
In ECU Total expend. In NC 
Total expend. In ECU 42.6474 7.89567 2.05417 191.656 129.246 6.93527 0.770096 1509.83 42,5409 2,31351 178,880 0.709946 
ANNEX 19 
AMOUNTS WITHHELO FROM PRODUCTION ANO CONSUM»TlON AIO IN THE OLIVE OIL. FIBRE 
FLAX ANO CRAPE JUICE SECTORS ANO THEIR UTILIZATION 
(ECU) 
, _-. 
YEAR 
Until 
1979 
1980 
1961 
1982 
1963 
1984 
1989 
1986 
1987 
1988 
1989 
1990 
TOTAL SCHEMES RELATED TO aIVE 
OIL CONSUMPTION 
(Art.11(6) - R.136/66/EEC) 
INFORMATION ANO PROMOTION 
SCHEMES 
WITHHELD 
314.321.72 
3.002.986.67 
2.490.464.92 
6.186.243.27 
164.078.70 
- 61.379.87 
0) 7.389.033.94 
16.814.428.88 
1.904.138.18 
27.926.160.69 
24.096.213.97 
19.037.203.44 
108.779.494.11 UTILIZATION 
166.053.42 
228.892.06 
2.637.599.46 
178.195.52 
3.908.825.34 
4.469.159,87 
1.419.968.83 
1.918.446.28 
8.796.949.59 
9.119.349.22 
4.673.991,89 
(2) 
37.088.623.48 SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art .5(2) It 4 - R. 136/66/tEC) 
< 
ESTABLISHMENT OF 
CULTIVATION REGISTER 
WITHHELD 
• 11.996.900.13 
1.913.256.21 
2.478.668.31 
2.790.994.91 
7.269.762,53 
19.922.296.92 
9.841.270.28 
9.703.249.46 
14.974.601.04 
10.967.980.69 
27.264.704.88 
19.020.661.96 
129.343.928.90 UTILIZATION 
194.967.06 
10.217.221.94 
2.933.410.99 
10.560.376.47 
16.652.197.17 
13.510.937.03 
22.024.203.03 
16.887.669.33 
22.847.681.96 
23.026.999.69 
20.987.986.27 
199.002.402.90 SCHEMES RELATED TO aIVE 
OIL PROOUCTION 
(Art.5(4> - R. 136/66 TEO 
IMPROVEMENT OF THE 
QUALITY OF OLIVE OIL 
WlTHHELD 
3.906.292.70 
8.468.414.24 
962.664.97 
13.276.643.19 
10.669.627.18 
36.889.833.92 UTILIZATION 
4.135.328.86 
4.606.092.38 
8.741.421.24 SCHEMES RELATED TO OLIVE 
OIL PROOUCTION 
(Art.rOdil) -
R.136 66 ten 
CONTRIBUTIONS TO COSTS OF 
RECOGNIZED ORGANIZATIONS 
ANO ASSOCIATES 
WITHHELD 
5.640.300.57 
4.240.522.52 
11.758.761.54 
9.793.277.19 
14.973.002.43 
8.944.129.40 
91.911.989.69 UTILIZATION 
477.095.54 
10.022.033.99 
9.709.384.11 
6.609.141.86 
3.033.263.47 
7.239.876.99 
39.090.795.96 SPECIFIC SCHEMES CON­
CERNING FIBRE FLAX 
(Art.? - R.(EEC) 1308/70) 
INFORMATION ANO PROMOTION 
SCHEMES 
WITHHELD 
300.380.92 
637.351.43 
949.915.85 
1.218.909.93 
1.146.908.93 
1.698.961.64 
1.787.948.62 
2.019.916.92 
2.367.324.23 
2.646.933.36 
3.941.123.88 
18.710.071.31 UTILIZATION 
937.191.00 
996.896.74 
244.931.36 
1.194.900.00 
1.073.341.64 
3.274.836.39 
900.900.00 
1.303.210,46 
1.793.373.96 
3.920.827.24 
(2) 
14.799.370.39 SCHEMES RELATED TO THE CONSUMPTION OF 
CRAPE JUICE 
Art.4(2) -
R.2275/B3/IEC 
WITHHELD 
2.720.876.01 
3.196.944,66 
9.965.430.20 
9.601.497,10 
6.923.170.02 
23.967.477,99 Art.4(2) -
R.2275/89/tEC 
PROMOTION 
SCHEMES 
UTILIZATION 
3.901.996.94 
2.314.470,42 
9.293.296.82 
4.174.996.76 
19.684.284.94 Art.2o 
(1) and 
Art.3(4) 
R.3461/ 
83/tEC 
FINANC.OF 
RESEARCH 
UTILIZ. 
82.041,14 
8.092,69 
90.133.79 Art. 4 
(4) 
R.3461/ 
83AEC 
OVER­
HEADS 
UTILIZ. 
-
-LAJ 
(1) The anount is negotive because of securities forfeited on quantities Imported from non-merrier countries. 
(2) Commitments 
ANNEX 20 
GUARANTEE SECTION 1990 
IRREGULARITES REPORTED AND RECOVERY SITUATION 
(ECU million) 
; SECTOR 
CEREALS ANO RICE 
JUGAR ANO ISOCLLCOSE 
DILS ANO FATS 
PROTEIN CROPS 
rRUITS * VEGETABLES 
</INE PRODUCTS 
FIBRE PLANTS 
OTHER ACRIC. SECTORS 
MILK PRODUCTS, 
BEEF ANO VEAL 
OHPEEMEAT/GOATMEAT 
PIGMEAT 
EGGS ANO POULTRY 
tON-ANNEX 11 PRODUCTS 
MONET. COM». AMOUNTS 
KISHERIES 
OTHER SECTORS 
TOTAL 
AMOUNTS RECOVERED 
AMOUNTS LOST BELGIUM 
(1) -
0) " GERMANY 
(1) 0.006 
(4) 0.068 
(1) 0.004 
(110) 0.776 
(11) 24.912 
(1) 0.134 
(4) 1.120 
(132) 27.020 
(33) 1.393 
(3) 0.049 DENMARK 
(2) 0,142 
(1) 0.006 
(11) 0.106 
(7) 1.625 
(7) 1.166 
(1) 0.004 
(29) 3.051 
(13) 0.169 FRANCE 
(12) 0.288 
(4) 0.055 
(10) 0.499 
(8) 0.046 
(33) 0.199 
(19) 0.386 
(2) 0.016 
(2) 0.004 
(2) 0.077 
(S) 0.450 
(17) 0.636 
(1) 0.001 
(113) 2.657 
(67) 1,387 GREECE 
(6) 0.029 
(1) 0.002 
(4) 0.124 
(1) 0.393 
(12) 0.548 
(9) 0.014 SPAIN 
(11) 0.040 
(3) 1.015 
(4) 0.032 
(2) 0.264 
(34) 0.327 
(2) 0.043 
(1) 0.043 
(57) 1.766 
(10) 0,053 IRLANO 
(D -
(2) -
(3) -
(D " ITALY 
(3) 0.006 
(53) 32.861 
(1) 0.874 
(23) 44.767 
(10) 12.434 
(5) 1.689 
(95) 92.653 
(13) 1.970 
(D " LUXEMBOURG NETHERLANDS 
(12) 0.746 
(9) 0.146 
(2) 0.016 
(9) 0.024 
(D -
(23) 2.991 
(4) 1.998 
(60) -
(4) 0.007 
(6) 0.949 
(9) 0.039 
(1) 0.002 
(1) 0.016 
(133) 6.894 
(117) 4,019 PORTUGAL 
(10) 0.986 
(14) 0,114 
(30) 0,442 
(54) 1.142 
(33) 0.971 U.K. 
(9) -
(D -
(2) 0.281 
(198) 0.387 
(18) 1.332 
(188) 2.000 
(102) 0.314 
(4) 1.284 TOTAL EEC 
(33) 0.931 
(21) 0.434 
(80) 33.578 
(25) 2.482 
(41) 44.975 
(36) 0.467 
(1) 0.393 
(210) 17.303 
(186) 28,943 
(93) 1.489 
(13) 1.311 
(8) 1.026 
(13) 1.613 
(48) 1.080 
(1) 0.001 
(6) 1.705 
(819) 137.731 
(396) 9.890 
(8) 1.333 OJ 
N.B. : (1) Figures lo brackets ore the number of coses reported. 
(2) All figures from COMA35 dotobaee; amounts updated using ECU rote of exchange valid on 1.12.1990. 
ANNEX 21 
GUARANTEE SECTION 
IRREGULARITIES REPORTED AND RECOVERY SITUATION 
(ECU million) 
MEMBER 
STATES 
B 
D 
OK 
EL 
ES 
F 
IRL 
I 
L 
NL 
P 
UK 
EEC 1971 -
1979 
(12) 1,426 
(1) 0,243 
(92) 6,695 
(75) 4,021 
(23) 0,143 
(19) 0,038 
-
-
(36) 1,222 
(28) 0,155 
(7) 0,127 
(7) 0,127 
(32) 2,436 
(9) 0,009 
-
(36) 1,194 
(35) 0,032 
-
(193) 3,053 
(88) 1,485 
(431) 16,296 
(262) 6,110 
(26) 0,646 1980 -
1985 
(23) 6,926 
(7) 0,718 
(1045) 46,874 
(779) 15,638 
(214) 1,735 
(150) 0,995 
-
-
(197) 1,932 
(170) 1,724 
(67) 1,256 
(46) 1,048 
(116) 46,486 
(30) 2,032 
-
(84) 2,730 
(68) 1,238 
-
(279) 2,544 
(256) 1,849 
(2025)110,483 
(1486) 25,242 
(153) 1,256 1986 
(26) 6,024 
(D -
(150) 1,285 
(110) 0,752 
(25) 0,347 
(23) 0,320 
i -
-
(64) 1,526 
(57) 1,432 
(3) 1,122 
(D -
(50) 18,971 
(4) 1,462 
-
(14) 0,055 
(12) 0,050 
-
(53) 0,536 
(46) 0,503 
(385) 29,866 
(254) 4,519 
(11) 1,146 1987 
(13) 2,687 
(2) 0,233 
(77) 0,519 
(60) 0,251 
(16) 0,146 
(16) 0,146 
(1) -
-
(75) 3,825 
(67) 1,330 
(9) 2,103 
(1) 0,558 
(133) 78,804 
(25) 0,411 
-
(94) 0,338 
(88) 0,264 
-
(100) 1.171 
(84) 0,189 
(518) 89,593 
(343) 3,382 
(9) 0,300 1988 
(4) 0,101 
(D -
(45) 40,834 
(29) 0,422 
(16) 0,868 
(13) 0,868 
-
(6) 0,050 
(6) 0,050 
(70) 3,627 
(46) 0,559 
(14) 2,990 
(7) 0,038 
(81) 100,864 
(19) 1,899 
-
(41) 0,312 
(38) 0,051 
-
(109) 2,645 
(86) 0,466 
(386)152,291 
(245) 4,353 
(2) 0,002 1989 
(7) 0,023 
(6) 0,023 
(71) 17,888 
(31) 1,608 
(30) 12,727 
(20) 2,634 
(3) 0,038 
(13) 0,163 
(7) 0,096 
(121) 7,576 
(93) 5,684 
(12) 0,566 
(6) 0,504 
(242) 96,812 
(30) 1.545 
(1) 
(81) 12,532 
(46) 1,423 
-
(164) 4,208 
(129) 0,848 
(745) 152,533 
(368) 14,365 
(10) 0,451 1990 
(D 
(132) 27,021 
(35) 1,353 
(29) 3,051 
(13) 0,169 
(12) 0,548 
(5) 0,014 
(57) 1,766 
(10) 0,053 
(115) 2.657 
(67) 1,387 
(3) 
(1) 
(95) 95,652 
(13) 1,970 
-
(133) 6,894 
(117) 4,019 
(54) 1,142 
(33) 0,571 
(188) 2,000 
(102) 0,314 
(819) 137,731 
(396) 9,850 
(8) 1,333 TOTAL PER 
MEMBER STATE 
(86) 17,187 
(18) 1,217 
(1612) 141,116 
(1119) 24,045 
(353) 19,017 
(254) 5,170 
(16) 0,586 
(5) 0,014 
(76) 1,979 
(23) 0,199 
(678) 22,365 
(528) 12,271 
(115) 8,164 
(69) 2,275 
(749) 437,025 
(130) 9,328 
(1) ; -
(483) 24,055 
(404) 7,077 
(54) 1,142 
(33) 0,571 
(1086) 16,157 
(771) , 5,654 
(5309) 688,793 
(3354) 67,821 
(219) 5,134 OJ 
-Nl 
Remarks : (1) The first line shows the number of cases reported and the amount Involved and the second the recoveries already made 
(number of cases and amount). The third line of the EEC total shows the number of cases and the amounts declared 
Irrecoverable of which the Commission has accepted the financial consequences. 
(2) Where cases from before 1980 are concerned, only files still open when C0MA35 was set up are Included In the table. 
(3) Amounts converted at the ECU rate valid on 1.12.1990. 
ANNEX 22 
Ireakdown by sum Involved and by Member States of communications made pursuant to 
Article 3 of Regulation (EEC) N° 283/72 
1. Breakdown of communications (cases and amounts) (ECU '000) (1) 
CERMANY FRANCE ITALY 8ELCIUM LUXEMBOURG NETHER­
LANDS DENMARK I PLANO UNITED-
KINGOOM GREECE SPAIN PORTUGAL TOTAL EEC 
I InslgnlfIc. 
Recov. mode 
- 5.000 ECU 
3-10 
10 - 50 
50 - 100 
100 - 300 
500 - 1000 
• 1 M. ECU 
TOTAL 4 0 
30 1.345 
64 127 
12 
12 
2 
6 
1 63 
291 
113 
1.390 
596 
1 23.076 
132 27.020 10 
67 
13 
3 
12 
2 
4 
0 
0 0 
874 
27 
36 
289 
120 
1.311 
0 
0 
115 2.637 9 0 
11 1.636 
3 12 
V 8 
8 243 
7 496 
21 3.103 
14 10.233 
19 74.677 
95 92.632 67 0 
30 3.929 
12 
17 
86 
30 
181 
662 
1 1.936 
133 6.894 0 
100 
10 
6 
133 
0 
120 
0 
2.663 
29 3.051 13 
100 
67 
6 
0 
0 
1 
0 
1 0 
300 
149 
36 
0 
0 
234 
0 
1.281 
188 2.000 4 
3 
1 
0 
2 
0 
2 
0 
0 
12 0 
8 
2 
0 
44 
0 
494 
0 
0 
348 14 
.4 
11 
13 
11 
0 
1 
0 0 
33 
33 
99 
292 
0 
268 
0 
1 1.029 
99 1.766 6 
32 
1 
3 
9 
1 
2 
0 
0 
94 0 
544 
1 
24 
145 
69 
339 
0 
0 
1.142 136 0 
303 8.809 
174 
43 
66 
13 373 
306 
1.324 
869 
39 9.442 
16 11.511 
25 104.897 
817 137.726 OJ 
CO 
1) By Member State (and totol EEC) : COLUMN 1 « NUMBER OF CASES 
COLUMN 2 - AMOUNT 
2. Breakdown of communications (percentages) (2) 
GERMANY FRANCE ITALY BELGIUM LUXEMBOURG NETHER­
LANDS DENMARK IRLANO UN ITEO-
KINGOOM GREECE SPAIN PORTUCAL TOTAL EEC 
Ins igni f ic. 
Recov. mode 
- 5.000 ECU 
3-10 
10 - 30 
50 - 100 
100 - 300 
500 - 1000 
* 1 M. ECU 
TOTAL 3.0 0.0 
22.7 5.0 
46.5 0.5 
9.1 0.3 
9. 1 1.1 
1.5 0.4 
4.5 5.1 
0.8 2.2 
0.8 85.4 
100.0 100.0 6.7 0.0 
58.3 32.9 
13.0 1.0 
4.3 1.4 
10.4 10.9 
1.7 4.3 
3.5 49.3 
0.0 0.0 
0.0 0.0 
100.0 100.0 9.5 0.0 
11.6 1.8 
5.3 0.0 
1.1 0.0 
8.4 0.3 
0 
7.4 0.5 
22.1 5.5 
14.7 11.1 
20.0 80.8 
100.0 100.0 100.0 0.0 
0.0 0.6 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
100.0 100.0 0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 100.0 50.4 0.0 
37.6 57.0 
3.8 0.2 
1.3 0.3 
3.8 1.2 
0.8 0.7 
0.8 2.6 
0.8 9.6 
0.6 28.4 
100.0 100.0 17.2 0.0 
27.6 3.3 
17.2 0.3 
3.4 0.2 
24.1 4.4 
0.0 0.0 
3.4 3.9 
0.0 0.0 
6.9 87.9 
100.0 100.0 100.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
0.0 0.0 
100.0 100.0 6.9 0.0 
33.2 15.0 
33.6 7.4 
3.2 1.8 
0.0 0.0 
0.0 0.0 
0.3 11.7 
0.0 0.0 
0.3 64.0 
100.0 100.0 33.3 0.0 
23.0 1.4 
8.3 0.4 
0.0 0.0 
16.7 8.1 
0.0 0.0 
16.7 90.1 
0.0 0.0 
0.0 0.0 
100.0 100.0 23.5 0.0 
7.3 3.0 
20.0 1.9 
23.6 3.4 
20.0 16.6 
0.0 0.0 
1.8 15.2 
0.0 0.0 
1.6 56.0 
100.0 100.0 11.1 0.0 
59.3 47.6 
1.9 0.1 
5.6 2.1 
16.7 12.7 
1.9 7.8 
3.7 29.6 
0.0 0.0 
0.0 0.0 
100.0 100.0 16.6 
37.3 
21.3 
3.3 
8.1 
1.6 
4.8 
2.0 
3.1 
100.0 0.0 
6.4 
0.3 
0.2 
1.1 
0.6 
6.9 
8.4 
76.2 
100.0 OJ 
(2) BY MEMBER STATE (AND TOTAL EEC) : COLUMN 1 - PERCENTAGE OF TOTAL CASES NOTIFIED 
COLUMN 2 - PERCENTAGE OF TOTAL AMOUNT NOTIFIED BY SIZE BAND 
ANNEX 23 
FINANCIAL RESULTS OF WORK ON CLEARING 1988 ACCOUNTS (1) 
(Including milk non-marketing and dairy herd conversion premiums) (ECU million) (2) 
DK DE EL ES IT NL PO UK EC TOTAL 
a) 1988 expendlt. claimed 
b) Expenditure claimed 
In previous year but ex­
cluded from clearance 
for that year 
c) Claimed expenditure 
excluded from present 
clearance 
d) Expenditure claimed, 
subject of present 
clearance (a + b - c) 
e) Expenditure disallowed 
f) Financial consequences 
of previous 
years 
g) Total expenditure en­
dorsed (d - e + f) 
h) Total expenditure 
charged, subject of 
present clearance 
) Expenditure to be char­
ged or paid to Member 
State as a result of 
clearance of accounts 
(h - g) 736,8 
736,8 
• 3,8 
733,0 
736,8 
3,8 1.239,2 4.919,8 1.076,4 2.043,7 
1.239,2 
- 11.7 
1.227,5 
1.226,0 
1.5 4.919,8 
- 81,5 
4.838,3 
4.926,2 - 238,3 
838,1 
- 11.2 
3,0 
829,9 
838,1 2.043,7 
- 16,7 6.285,9 1.077,7 4.435,5 
2.027,0 
2.053,2 6.285,9 
- 190,0 
- 0,9 
6.095,0 
6.273,8 
87,9 8,2 26,2 178,8 1.077,7 
- 1.2 
1.076.5 
1.085.1 
8,6 - 121,1 
4.314,4 
- 158,0 
- 71,1 
4.085,3 
4.265,3 
180,0 3.1 
3.1 
3.1 
3.1 3.828,7 146,8 1.902,9 27.696,5 
3.828,7 
- 70,5 
3.758,2 
3.828,6 
70,4 146,8 
• 0,5 
146,3 
146,8 
0,5 1.902,9 
- 10,6 
0,2 
1.892,5 
1.907,6 
15,1 359,4 
27.337,1 
- 555,7 
- 68,8 
26.712,6 
27.290,6 
578,0 c 
(1) BASED ON DECISION 90/644/EEC. 
(2) CONVERSION RATE AT 30.6.1990. 



ISSN 0254-1475 
COM(91) 371 final 
DOCUMENTS 
EN 11 
Catalogue number : CB-CO-91-421-EN-C 
ISBN 92-77-76013-3 
Office for Official Publications of the European Communities 
L-2985 Luxembourg