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COM (84) 485 
 
 
 
Vol. 1984/0 196 
  
 
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Conformém ent au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 
concernant l'ouverture au public des archives historiques de la Communauté économique 
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, 
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003 
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents 
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit 
règlem ent. 
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 
concerning the openi ng to the public of the historical archives of the European Econom ic 
Community and the European Atomic Energy Communit y (OJ L 43, 15.2.1983, p. 1), as 
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243, 
27.9.2003, p. 1), this f ile is open to the public. Where necessary, classified documents in this 
file have been declassified in conformity with Article 5 of the aforementioned regulation.  
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom  1. 
Februar 198 3 über die Freigabe der historischen Archive der Europäischen  
Wirtschaftsgemeinschaft und der Europäischen Atomgem einschaft (ABI. L 43 vom  15.2.1983,  
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. Septem ber 2003  
(ABI. L 243 vom 27 .9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit  
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5  
der genannten Verordnung freigegeben.  
COMMISSION OF THE EUROPEAN COMMUNITIES
COM(84) 485 final  
Brussels, 14 September 1984
THIRTEENTH FINANCIAL REPORT
on the
EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND
- 1983 -
GUARANTEE SECTION
and
FOOD AID FINANCING
(submitted to the Council and the European Parliament by the Commission)
COM(84) 485 final

Average conversion rates used for 1983
(cf, Annex 15)
Belgium Denmark Germany Greece France Ireland Italy Luxembourg Netherlands UK
:  1 ECU = 45.3037 8.13519 2.27974 75.9226 6.70189 0.709400 1 344.86 45.3254 2.53731 0.586581 :

- I -
INTRODUCTORY MOTE
Article 10 of Regulation (EEC) Mo 729/70 on the financing of the common 
agricultural policy requires the Commission to send each year to the Council  
and Parliament "a financial report on the administration of the Fund during  
the preceding financial year and, in particular, on the state of its resources  
and the nature of this expenditure and the conditions under which Community  
financing has been effected”.
The present report covers the operations of the Guarantee Section of the EAGGF  
and the financing of Community food aid for 1983. The work of the Guidance  
Section is dealt with in a separate report.
The Guarantee Section finances expenditure resulting from the common policy on  
agricultural markets and prices. Under Articles 2 and 3 of Regulation (EEC)
No 729/70, expenditure consists of refunds on exports to non-member countries  
to bridge the difference between Community prices and world market prices and  
a wide range of market intervention measures designed to stabilise the  
agricultural markets (storage, product withdrawal, price compensation aids,  
guide premiums).
MB: This report was completed on 20 July 1984

- II -
SUMMARY OF THE THIRTEENTH FINANCIAL REPORT  
EAG6F GUARANTEE SECTION
A. Community financinx of markets
1. In contrast with 1982, the original 1983 appropriations, of
14 087 million ECU, proved insufficient and 1 761 million ECU in  
supplementary appropriations had to be adopted; this brought total  
appropriations available to 15 848.1 million ECU, including fisheries  
(37.1 m ECU).
Total expenditure for the year was 15 811.6 million ECU. However, this  
amount includes the financial contribution of dairy farmers 
(- 527.4 m ECU), the recovery of disallowed expenditure following  
accounts clearance (- 108.1 m ECU), the shifting of expenditure from  
1983 to 1984 (- 675 m ECU) and various savings. Without these factors,  
total expenditure would have been higher.
Total expenditure in 1983 showed an increase of 27.5% over 1982  
expenditure (12 405.6 m ECU), the increase being due to appreciably  
heavier Community costs for virtually all products, in particular milk  
products, cereals and rice, and beef/veal.
2. A breakdown of expenditure according to economic type shows that the  
tendency for export refunds to decline in relative terms continued,  
falling from 40.7% of expenditure in 1982 to 34.9% of expenditure in  
1983. However, in absolute terms, refund expenditure increased by 10%,  
mainly because of an increase in expenditure on cereals and beef/veal,  
partly offset by a decline in expenditure on milk products and  
non-Annex II products.

-  I l l  -
With regard to intervention, the largest share of this type of 
expenditure was, as in previous years, price compensating adds, which  
increased not only in absolute value but also as a proportion of total  
expenditure (1982, 4 769 m ECU, ie, 38% of total expenditure; 1983,
6 559 m ECU, ie, 41% of total expenditure for that year). Virtually all 
products attracted increases in this type of aid, especially milk  
products, olive oil, oilseeds and fruit and vegetables.
Intervention stocks rose sharply between 31 December 1982 (4 000 m ECU)  
and 30 November 1983 (7 000 m ECU), and this was due entirely to  
increases in stocks of butter, milk powder and beef/veal, as a result of  
production growth combined with increased difficulties hampering  
disposal both within the Community and outside. This situation will  
prove expensive for the EAGGF until stocks are brought back to an  
approximately normal level. On the other hand, cereals stocks showed  
little change as between the two years and olive oil stocks actually  
declined.
As for the assessment of the overall cost of EAGGF guarantee spending, the  
figures show that the annual growth rate for agricultural expenditure rose  
sharply in 1983, from 13% to 27.5%, thus matching the high rate for 1978  
(27%). Without the displacement of 675 million ECU to the 1984 financial  
year, expenditure in 1983 would have increased by 32.9%. This situation is  
also reflected in the figure for EAGGF guarantee spending as a proportion  
of Community gross domestic product at market prices (GDP): the gross cost,·  
which was only 0.44% in 1976, was 0.51% in 1982 and 0.62% in 1983. The net 
cost, ie, after deduction of accruals from agriculture, rose from 0.35% in  
1976 to 0.42% in 1982 and to 0.53% for 1983.

-  Ilf -
B. Cash position and management of appropriations
On the basis of applications with supporting statements submitted by the  
Member States, the Commission makes monthly advance payments to them to  
cover the disbursements of the various paying agencies.
In this connection, the Commission adopted in 1983, in addition to the  
twelve normal monthly advance payments decisions, two extraordinary  
decisions and two supplementary decisions, giving a total of sixteen  
decisions.
As in the past, the Commission was very anxious to ensure optimum  
utilisation of the advance payments. Thus, the expenditure paid out in  
1983 by the Member States in respect of EAGGF Guarantee operations totalled  
99.8% of the funds placed at their disposal, a percentage higher than the  
figure, already very high, for 1982 (98.9%). This is principally because  
of the shortage of appropriations at the end of the year, in addition to  
very rigorous administration of Community funds by the Commission.
C. Investigations and irregularities
In this year, the Commission asked the Member States to organise eleven  
special investigations, mainly concerning milk products. It also itself  
organised a selective check concerning the application of a Community  
regulation - since repealed - on exemption from the MCAs in certain cases.
The number of cases of irregularities notified by the Member States, not  
including those concerning the milk non-marketing premium, totalled 167,  
compared with 217 in 1982. These irregularities involve a total of  
10.98 million ECU, of which 0.36 million ECU has been recovered.

- V -
The numbers of cases and their financial implications as declared by the  
Member States continue to vary very widely and even to increase.
Differences in auditing systems and interpretation of the concept of  
irregularity do not suffice completely to account for these discrepancies.
Work on the introduction of the computerised "irregularities” system  
continued and the system should be operational in 1985. The Commission  
was, for practical reasons, not able to pursue in 1983 the work on training  
EAGGF inspectors which it had started in previous years.
D. Clearance of accounts
The efforts made in previous years by the EAGGF staff to make good the time  
lost in accounts clearance work and improve the clearance procedure  
continued in 1983.
The bulk of the work on clearing the 1978 and 1979 accounts was completed  
in 1983 and in February 1984 the Commission adopted decisions releasing  
18 500 million ECU. Several reservations made in previous decisions were 
withdrawn, thus increasing the total volume of expenditure definitively  
released by the Commission.
For 1980 and 1981, verification of documents and inspection visits are  
practically complete and the dialogue phase between the Member States and  
the Commission's staff started in the first half of 1984.
With regard to 1982, documents are now being audited.

- VI -
Two Member States, Luxembourg and Italy, appealed to the Court of Justice  
against the decisions clearing the 1976 and 1977 accounts. Appeals have  
also been lodged by the United Kingdom and Italy against the decisions  
clearing the 1978 and 1979 accounts.
As part of the work on strengthening action in 1983 by the Commission with  
regard to national aids and infringements with a view to ensuring  
compliance with Community requirements, the Commission's staff began  
examination of machinery for the implementation of the guidelines adopted,  
in particular with regard to the payment of advances and chargings to the  
budget.
Having completed in 1983 the systems audit of the granting of refunds for  
cereals exported in the form of whisky, the Commisson staff, on the basis  
of this experience, began verification of the export refunds and MCAs for  
1982 and 1983 according to this method.
E. Financing of Community food aid
The procedures for financing Community food aid are similar to those used  
for guarantee financing.
In 1983, the Commission granted monthly advance payments totalling  
336 million ECU, including the balance available at 31 December 1982 (1982,  
515 m ECU). A comparison with expenditure declared by the Member States,  
totalling 327 million ECU (1982, 469 m ECU) gives a rate of use of  
Community funds of 97.3%, well above the corresponding figure for 1982  
(90.9%).
As in 1982, the bulk of the Member States' expenditure (327 m ECU) went to  
finance aid programmes covering milk products (176 m ECU) and cereals and  
rice (134 m ECU).

- VII -
As in the past, the Commission also made direct payments to certain  
non-member countries and agencies conducting food aid operations. These  
totalled 47 million ECU in 1983 (1982, 68 m ECU).
To these amounts should be added the refunds for food aid operations  
charged to the Guarantee Section of the EAGGF, ie, 126.8 million ECU (1982,  
166.4 m ECU).
Expenditure in 1983 on food aid, totalling 374 million ECU, was 30% down on 
the 1982 figure. This was because deliveries in 1983 fell well short of  
those for the previous year; the 1983 programmes having been approved by  
the Council only in July 1983, actual deliveries started only in September 
of that year.

- VIII -
TABLE OF CONTENTS
1.
1.1
1.2
2.
2.1
2.2
3.
3.1
3.2
3.3
3. A
3.5
4.
4.1
4.2
5.
6. 
6.1
6.2
6.3
6.4TITLE I:  COMMUNITY FINANCING OF THE MARKETS  
General
Agricultural prices 1983/84
Shortfall in appropriations and action taken
Adjustments in certain sectors with financial effects
Adjustments in certain sectors
Adaptation of the common agricultural policy
Financing of the markets
Comparison between original appropriations and expenditure  
Breakdown of expenditure by economic type  
Public storage
Corrections to be made to the breakdown of expenditure by  
Member States on monetary compensatory amounts (MCA)
Assessment of the total cost of the Guarantee Section
Changes in the regulations governing the EAGGF Guarantee Section  
Council legislation  
Commission legislation
TITLE II:  CASH POSITION AND FINANCIAL ADMINISTRATION  
Advance payments
Advance payments to the Member States
Decisions on advance payments in 1983
Funds available in the Member States during the year
Rate of utilisation of funds available
Direct paymentsPaRés
1
2
2
3
7
7
13
15
15
25
29
30 
32
35
35
35
37
37
38 
38
38
39 
39

- IX -
Pages
7. Administration of appropriations 42
7.1 Appropriations available (m ECU) 42
7.2 Transfers of appropriations 42
7.3 Expenditure 44
7.4 Carryovers of appropriations 46
7.5 Summary of the implementation of the 1983 budget 47
TITLE III:  INVESTIGATIONS. IRREGULARITIES AND RELATED WORK 48
8.1 Verification of expenditure chargeable to the EAGGF
Guarantee Section 48
8.2 Checks on a selected area 48
8.3 Special investigations 49
8.4 Mutual information system 50
8.5 Irregularities detected 51
8.6 The sums involved 53
8.7 Recovery of amounts wrongly paid 54
8.8 Meetings of the EAGGF irregularities working group 54
8.9 Computer treatment of irregularities 55
8.10 Training of EAGGF inspectors 55
8.11 Audit of commercial documents 55
TITLE IV:  CLEARANCE OF ACCOUNTS 57
9.1 The 1976 and 1977 accounts 57
9.2 The 1978 and 1979 accounts 57
9.3 The 1980 and 1981 accounts 58
9.4 The 1982 accounts 59
9.5 Appeals by Member States against accounts clearance decisions 60
9.6 Memorandum 60
9.7 Strengthening of Commission action in connection with state
aids and infringements 61
9.8 Systems audit 61

- X -
XXTLEJf: FTHANCING OF COMMUNITY FOOD AID FOR PRODUCTS FALLING  
iiunm? rnMMOW ORGANISATION OF THE MARKETS
10.1 Main features of Community food aid
10.2 Cash position
10.3 Administration of appropriations
10.4 Appropriations carried over to 1984
10.5 Closure of accountsPag.es
63
63
67
68
71
72

- XI -
LIST OF TABLES
F a s s .e e
GUARANTEE SECTIOH
1. Original appropriations in the 1983 budget and actual expenditure 14
2. MCAs applied to trade 24
3. Breakdown of expenditure by Member State after correction 31
4. General development of expenditure 32
5. Revenue under the common agricultural policy 33
6. Funds available to and expenditure by the Member States for 1983 40
7. Average rate of utilisation of Community funds for 1983 41
8. Appropriations 43
9. Expenditure recorded in the Member States in 1983 by type
of financing 45
10. Dates When accounts clearance declarations were sent in 59
FOOD AID
11. Quantities supplied 65
12. Overall expenditure in 1983 compared with 1982 66
13. Breakdown and utilisation of monthly advance payments in 1983 67
14. Breakdown of direct payments by beneficiary 70

- XII -
LIST OF ANNEXES
GUARANTEE SECTIOH
1.
2.
3.
4.
5.
6.
7.
8.
9.
10. 
11.
12.
13.
14.
15.
16.
17.
18.
19.
20. 
21.Summary of implementation for 1983
Expenditure charged until the end of December 1983
EAGGF Guarantee expenditure by sector (1978 - 1983)
Breakdown of expenditure by sector and economic category - 1983  
Breakdown of intervention in respect of storage costs in 1983  
Quantity and value of products in public storage  
Breakdown of intervention expenditure in the form of price  
compensation aids
Overall cost of the Guarantee Section as a percentage of gross  
domestic product (GDP)
Revenue from the co-responsibility levy on milk and allocation  
of proceeds among various schemes  
Equalisation of storage costs for sugar
Guarantee Section advances and funds available in Member States  
for 1983
Premiums (100%): Advances and funds available in Member States  
for 1983
Funds available in Member States for 1983: Guarantee Section  
(excluding premiums)
Funds available in Member States for 1983 :  premiums  
Exchange rates - 1983  
Exchange differences - 1983
Irregularities reported and amounts recovered (1983)  
Irregularities reported and recovery of overpayments (1971-1983)  
Irregularities reported concerning the milk non-marketing and  
dairy herd conversion premium
Financial results of clearance work on 1978 accounts (excluding  
milk non-marketing and dairy conversion premiums)
Financial results of clearance work on 1978 accounts  
(milk non-marketing and dairy conversion premiums)73
74 - 75 
86 & 87 
88 & 89
90
91
92
93
94
95
96
97
98
99 
100 
101 
102
103
104
105
106

- XIII -
Pages
22. Financial results of clearance work on 1979 accounts (excluding
milk non-marketing and dairy conversion premiums) 107
23. Financial results of clearance work on 1979 accounts
(milk non-marketing and dairy conversion premiums) 108
FOOD AID
24. Summary of implementation for 1983
25. Cash position at 31 December 1983
26. Expenditure declared by the Member States
27. Budget appropriations, 1983 - A. - 1983 appropriations
28. Budget appropriations - B. - appropriations carried over 
from 1982
29. Appropriations committed and expenditure carried out, 1983
30. Appropriations and their implementation since 1972109
110 
111 
112
113
114
115

- 1 -
TITLE I
COMHUMITY FIHAMCIMG OF THE MARKETS
Original appropriations for 1983, including fisheries (37.1 m ECU), totalled
14 087.1 million ECU. As agricultural expenditure ran ahead of forecasts,  
supplementary appropriations, totalling 1 761 million ECU, had to be adopted  
during the year, so that total appropriations available for 1983 were
15 848.1 million ECU, including fisheries.
Including reductions in expenditure of 108.1 million ECU under accounts  
clearance procedures for 1976 and 1977, and some measures either yielding  
savings on the 1983 budget or resulting in displacement of expenditure to the  
1984 budgetary year, the total agricultural expenditure chargeable to the  
EAGGF Guarantee Section for 1983 came to 15 811.6 million ECU, 0.2X below the  
15 848.1 million ECU available for that year.

-  2 -
1. General
1.1 Agricultural prices 1983/84
The decisions adopted by the Council at its meeting on 16/17 May 1983  
concerning agricultural prices and the related measures entailed:
- an increase in agricultural prices expressed in ECU of 4.2% for the  
Community as a Whole, the increment being more substantial for 
Mediterranean products and smaller, because of the overrun of the  
guarantee thresholds agreed, for certain cereals (3%) and for milk  
products (2.3%)
- agri-monetary adjustments
- adoption of arrangements concerning guarantee thresholds for milk,  
cereals and rape.
The Council’s decisions on prices and related measures entailed  
additional EAGGF expenditure chargeable to the Community budget  
estimated at 473 million ECU for 1983 and 909 million ECU for 1984.
The increase in "own resources" deriving from these decisions in the  
agricultural sector can be estimated at 37 million ECU for 1983 and  
164 million ECU for 1984.

- 3 -
1.2 Shortfall in appropriations and action tah*n
1.2.1 Original budget and supplementary budget
For 1983, the original appropriations entered in the general budget of  
the Communities totalled 14 087.1 million ECO, including fisheries  
(37.1 m ECO), but not including the impact of the price decisions for  
1983/84.
As it had indicated when submitting its original price proposals for  
1983/84, the Commission planned to submit in due course a supplementary  
budget for 1983, taking account both of the impact of the price  
decisions for 1983/84 and short-term market changes.
On 7 July 1983, the Commission therefore sent to the Council  
preliminary draft amending and supplementary budget Ho 2, taking 
account both of the price decisions and short-term changes in the  
economic situation ("conjoncture”).
Short-term changes had been as follows:
- Community production, higher than forecast for a number of products,  
entailed, depending on product, stock increases, increases in the  
volume of aids paid and increases in withdrawals from the market
- world market prices for most products fell short of forecasts in the  
first half of the year, and this meant higher export refund rates and 
production aid rates where the latter depended on world market prices

-  * -
- not all exports of Community agricultural products achieved the  
volume expected because of slackening export demand, and this meant  
increases in stocks and, in some cases, the implementation of special 
schemes for disposal of products within the Community
- payments for certain Mediterranean products (processed fruit and  
vegetables, wine, cotton) increased mainly because of the effects of  
Greece's membership of the Community and the need to make good delays  
in certain payments (processed fruit and vegetables, wine).
The combined effect of these factors in the first half of 1983 was to  
accelerate the rate of payments and advance payments and to necessitate  
an increase in appropriations through a supplementary budget.
This budget (Ho 2/83) was approved by Parliament on 24 October 1983.
It covered an original amount of 1 811 million ECU for the EAGGF  
Guarantee Section but the Council had reduced it by 50 million ECU, to  
a total of 1 761 million ECU.
This meant that appropriations available to the EAGGF Guarantee Section  
in respect of 1983 totalled 15 848.1 million ECU, including fisheries  
(37.1 m ECU).
.2.2 Budget savings
Despite the adoption of the supplementary budget and the resulting  
increase in appropriations by 1 761 million ECU, the persistent  
expansion of agricultural expenditure led to strain towards the end o  
the year.

- 5 -
Consequently, the Commission, despite economy measures approved in the  
autumn, had no choice but to make various arrangements to shift certain  
1983 expenditure items to 1984, so as to keep payments within the  
appropriations approved.
a) Savings measures and the displacement of payments
a 1) The interest rate which the GAGGF Guarantee Section pays to the  
Member States against funds immobilised because of the buying-in,  
storage and disposal of agricultural products was reduced from 9%  
to 8% on 1 November 1983 (Regulation (EEC) No 467/77(1),  as  
amended by Regulation (EEC) No 3141/83' ').
a 2) The effect of Regulation (EEC) No 3184/83' on the advance
payments system for expenditure financed under the EAGGF Guarantee  
Section (cf, 4.2a)) is that, in future, public storage expenditure  
will be financed, like other expenditure, on the basis of the date  
of payment by Community funds and no longer on the basis of the 
physical movement of the products. The effect of this measure is  
a saving for 1983 of about 100 to 150 million ECU.
a 3) The suspension from 22 October to 1 November 1983 of Regulation
(4)(EEC) No 443/77 providing for the sale of publicly stored
skimmed-milk powder for animal feed (Regulation (EEC)
(5)No 2964/83 ), the effect of which was to slow down the
disposal of stocks.
(1) OJ No L 62,
(2) OJ No L 307,
(3) OJ No L 320,
(4) OJ No L 58,
(5) 0J No L 289,08.03.1977, p 9
09.11.1983, p 12
17.11.1983, p 1
03.03.1977, p 16
22.10.1983, p 35

-  6 -
b) Suspension of the advances to market operators
b 1) The suspension of payment to the beneficiaries indicated in the  
Community regulations of the advances against certain aids and  
against export refunds.
Originally fixed for a period from 12 to 23 October 1983
(Regulation (EEC) No 2847/83^*^), the suspension was renewed
(2)until 31 December 1983 (Regulation (EEC) No 2965/83 ). This
measure, concerning only advance payments, did not signify a halt  
to agricultural payments in general and did not affect the final  
amounts due to the operators: although it enabled 1983 expenditure  
to be reduced by about 570 million ECU, the expenditure for 1984  
will be increased by an equivalent amount. Of the total of  
570 million ECU, 170 million ECU was export refunds and the rest,  
400 million ECU, the various premiums and aids paid within the  
Community.
b 2) In the same context, the premium payable to sheep fanners and,
consequently, the advance payments against the premium, were fixed
(3)late (Regulation (EEC) No 47/84 ), and the result of this was
a shifting from 1983 to 1984 of expenditure estimated at  
105 million ECU.
(1) OJ No L 279, 12.10.1983, p 23
(2) OJ No L 289, 22.10.1983, p 36
(3) 0J No L 7, 10.01.1984, p 21

- 7 -
2. Adjustments in certain sectors with financial effects
2.1 Adjustments in certain sectors
The adjustments shown below include those adopted during the year as  
well as those approved When the 1983/84 agricultural prices were  
approved.
2.1.1 Cereals
The guarantee threshold, introduced in 1982, was set for 1982/83 at  
119.5 million tonnes. As average production from 1980 to 1982 exceeded  
this figure by 1.4 million tonnes, a 1% price reduction provided for ii  
the guarantee threshold system was applied when the prices were fixed.  
For 1983/84, the threshold was fixed at 120.6 million tonnes.
The related measures adopted with the 1983/84 price review included a  
transfer between intervention agencies of 550 000 tonnes of  
bread-making common wheat, including 450 000 tonnes from France to  
Italy and 100 000 tonnes from the German agency to the United Kingdom  
and Irish agencies. The transfer, the aim of which was to release  
store facilities and to move cereals to deficit areas with a view to  
their use as feed, cost about 17 million ECU in freight charges.
With the same objective of eliminating intervention stocks, the  
Commission authorised the intervention agencies to offer for sale  
2 million tonnes of bread-making common wheat with a view to its use as  
feed. Compared with a normal sale (if any such sale had been  
possible), this cost an extra 17 million ECU.
At the beginning of 1983/84, the Commission organised a special  
intervention scheme (buying-in) for 3 million tonnes of bread-making  
Wheat. This is the first time that a limited quantity has been set for  
this type of measure.

-  8 -
2.1.2 Olive oil
In May, the second programme of measures to be implemented with a view  
to the promotion of the consumption of olive oil in the Community was  
adopted by the Commission. The measures planned, with a total cost of  
4 million ECU, are to be financed by an amount withheld from the aid to  
consumption.
2.1.3 Oilseeds
Rape and sunflower
In 1982, a guarantee threshold was set for rapeseed at 2.15 million tonnes.  
Because this was exceeded, reductions were applied to the target and  
intervention prices for 1983/84 and the prices were increased by only 4%;  
the guarantee threshold for 1983/84 was raised to 2.29 million tonnes.
In June 1983, the Council extended the aid scheme for oilseeds to  
rapeseed incorporated in feed; this scheme had previously been confined  
to rapeseed and sunflower seed processed for the production of oil.

- 9 -
2.1.4 Textile plants: flax fibres
In July, the Commission submitted to the Council its first programme  
for implementing Regulation (EEC) No 1423/82^, which lays down, for  
1982/83 to 1986/87, measures to encourage the use of flax fibres. The  
programme, covering 1982/83 and 1983/84, concerns both information  
measures and efforts to find new markets in the Member States and in  
non-member countries. It will be financed in its entirety by  
withholding part of the flat-rate aid to production and will be  
implemented from an available amount of 2.3 million ECU accrued from  
the last two marketing years, during which part of the aid was withheld.
2.1.5 Fresh fruit and vegetables
In July, the Council deferred by one marketing year the gradual  
reduction over three years of the financial compensation paid to  
encourage the marketing of Community lemons in the Member States in  
which these are not grown. This measure entailed additional  
expenditure of about 1.5 million ECU.
To ensure that operations for the processing of fruit and vegetables  
withdrawn from the market for free distribution do not lead to  
expenditure out of proportion to the aim sought, the Commission set a  
ceiling on processing costs that could be considered by calls for  
tender in the Member States.
In November, the Council also made a major adaptation of the basic 
regulations in this sector with a view to the future membership of  
Spain and Portugal. The adaptation, entry into force of which will 
depend on developments in the accession negotiations, includes a  
stronger role for producers’,  organisations, with extension of their  
rules to non-member producers and additional market management  
procedures.
U) ÔJ Ht» L 162, 12,06.1982, p 19

-  10  -
2-1.6 Processed fruit and veRetables
Regulation (EEC) No 2194/81, fixing general rules for the production
aid for dried grapes and dried figs^\ which expired at the end of
1982/83, was renewed for a further marketing year, pending reform of
(2)basic Regulation (EEC) No 516/77 ,  now under discussion in the
Council.
2.1.7 Wine
To facilitate disposal of wine, the Commission approved procedures for  
implementing thè measures laid down in the basic regulation designed to  
promote research into and development of new uses of wine products.
Because of the bumper harvest of white wine grapes, particularly in the  
northern part of the Community, and the resulting sharp decline in  
prices, the Council authorised in Nay an exceptional aid measure to the  
private storage of quality wines produced in given regions. In the 
autumn, the Commission authorised preventive distillation and the  
special price support guarantee for long-term storage contract holders  
("garantie de bonne fin").
2.1.8 Milk products
When it approved the new farm prices in May 1983, the Council also  
adopted a set of related measures for milk products which can be 
summarised as follows:
- the guarantee threshold for milk, introduced in 1982, was set at 0.5%  
above the 1982 level. As milk deliveries to the dairies in 1982  
exceeded by 3% the guarantee threshold fixed for that year, the  
support prices for milk products were therefore reduced accordingly
(1) OJ No L 214, 01.08.1981, p 1
(2) OJ No L 73, 21.03.1977, p 1

- 11 -
- the co-responsibility levy for milk was kept for 1983/84 at 2%
- the aid designed to support the incomes of small dairy farmers was  
kept at 120 million ECU for 1983/84
- schemes encouraging the disposal at reduced prices of butter for  
direct consumption were renewed for 1983/84.
Because there were heavy stocks of skimmed-milk powder in certain  
Member States and because of difficulties of disposing of these stocks,  
the Council authorised, in June, the transfer to the Italian  
intervention agency of a quantity of 50 000 tonnes of skimmed-milk  
powder held by intervention agencies in other Member States. This is  
to be disposed of on the Italian market for feed.
For the same reason, the Commission re-introduced the regulation 
providing for the granting, by tender procedure, of a special aid to  
skimmed-milk powder for feed to animals other than young calves. This  
aid had been suspended in 1979 when stocks fell.
In March, under the programme for using funds accruing from the milk  
co-responsibility levy for 1983/84, the Commission adopted a set of  
regulations on the continued financing of specific schemes designed to  
broaden the markets in milk products (sales promotion, advertising,  
technical assistance, improvement in milk quality, free school milk in  
certain regions of the Community).

-  12  -
2.1.9 Beef/veal
When the Council approved the agricultural prices and related measures
in May 1983, it also adopted various measures concerning beef/veal.
These comprised the renewal for 1983/84:
- of the provisions in Regulation (EEC) No 1201/82^** providing for a  
calf premium in Greece, Ireland, Italy and Northern Ireland, as the  
situation for farmers in these regions of the Community had shown no 
appreciable improvement in the preceding year
- the provisions in Regulation (EEC) No 1199/82^^ providing for an  
additional premium for the maintenance of the suckler cow herd in  
Ireland and Northern Ireland, for the same reason
- of the provisions of Regulation (EEC) No 1200/82^ concerning the  
payment of a slaughter premium in respect of certain adult bovine  
animals for slaughter in the United Kingdom.
2.1.10 Sheepmeat .
In connection with the related measures adopted by the Council in May,  
the Commission, given the situation with regard to sheepmeat, renewed  
until the end of 1983/84 the rule concerning the non-recovery of the  
variable slaughter premium for products exported outside the Community.
(1) 0J No L 140, 20.05.1982

- 13 -
2.1.11 Bee-keeping
The main measure with regard to bee-keeping in 1983 was the adoption by  
the Council of a regulation designed to finance a research programme  
into varroatosis, a bee disease threatening the whole of Europe. This  
measure was adopted under the 1981 regulation establishing an aid  
programme to bee-keeping, and its cost, put at 250 000 ECU, will be  
covered by part of the bee-keeping aid, which was accordingly increased.
2.2 Adaptation of the common agricultural policy
Following instructions from the June European Council held in  
Stuttgart, the Commission submitted in July a communication on the  
rationalisation of the common agricultural policy (COM(83) 500 final).  
This document contains a set of measures which the Commission advocates  
with a view to the adaptation of the common agricultural policy to the 
present economic context and the situation of agriculture.
The measures, contained in a set of proposals which were still being  
examined at the end of 1983, are designed to ensure improved market  
equilibrium and better control of agricultural expenditure with a view  
to optimising the use of the Community funds allocated to agriculture.
There are five key points:
- restrictive policy on prices
- retention and extension of the principle of co-responsibility of  
farmers and, accordingly, of the guarantee thresholds
- phased dismantling of the existing monetary compensatory amounts and  
a ban on new positive MCAs
- adjustment or elimination of certain aids
- better equilibrium in the Community’s external trade.
In the absence of a Council decision, the Commission attached these  
outstanding measures to its price proposals in respect of 1984/85,  
presented in January 1984.

TABLE WO I
ORIGINAL APPROPRIATIONS IN THE 1983 BUDGET AMD ACTUAL EXPENDITURE
_______________________________________ m ECU
EXPENDITURE IN 1983 DIFFERENCE BETWEEN :
ORIGINAL ofwhich ORIG APPROPS AND :
.  PRODUCT APPROPRIATIONS TOTAL XRefunds1st category 2nd category ACTUAL EXPEND 1983 :
1983(1) intervention (2) intervention (3)m ECU X
a b c = e + f * ■ g d e f______a______ h 
= c-bi  = h/b :
:  CEREALS 2 191.0 2441.2 15.3 1  525.0 439.5 476.7 + 250.2 + 11.4 :
:  - without durum wheat 2 016.0 2222.7 13.9 1  525.0 221.0 476.7 +206.7 + 10.3:
:  - durum wheat 175.0 218.5 1.4 - 218.5 -+ 43.5 + 24.9:
:  RICE 64.0 92.9 0.6 67.9 25.0 - + 28.9 + 45.2 :
:  SUGAR 1  536.0 1316.2 8.3 758.1 558.1 - - 219.8 - 14.3 :
:  OLIVE OIL 742.0 675.3 4.2 9.7 653.4 12.2 - 66.7 - 9.0 :
:  OILSEEDS 691.0 :945.6 5.9 3.7 945.6 - 3.7 + 254.6 + 36.8 :
:  PROTEIN PLANTS 77.0 142.3 0.9 - 142.3 - + 65.3 + 84.8 :
:  - peas and field beans 48.0 84.6 0.5 - 84.6 -+ 36.6 + 76.3:
:  - dried fodder 29.0 57.7 0.4 - 57.7 -+ 28.7 + 99.0:
:  TEXTILE PLANTS 145.0 160.0 1.0 - 160.0 - + 15.0 + 10.3 :
:  - flax and hemp 24.0 19.3 0.1 - 19.3 -- 4.7 - 19.6:
:  - cotton 120.0 140.1 0.9 - 140.1 -+ 20.1 + 16.8:
:  - s 11  kworms 1.0 0.6 0.0 - 0.6 -- 0.4 - 40.0:
:  FRUIT AND VEGETABLES 932.0 1196.1 7.5 58.11  138.0 - + 264.1 + 28.3 :
:  WINE 469.0 659.2 4.1 20.2 639.0 - + 190.2 + 40.6 :
:  TOBACCO 668.0 671.3 4.2 27.9 614.8 28.6 + 3.3 + 0.5 :
:  OTHER SECTORS 56.0 55.6 0.4 - 55.6 - - 0.4 - 0.7 :
:  - seeds 45.0 43.0 0.3 - 43.0 -- 2.0 - 4.4:
:  - hops 6.0 8.2s 0.1 - : 8.2 -+ 2.2 + 36.7:
:  - bee-keeping 5.0 4.4: 0.0 - 4.4 -- 0.6 - 12.0:
:  MILK AND MILK PROOUCTS 4 113.0 4396.1 :27.6 1  326.8 2 194.2 875.1 + 283.1 + 6.9 :
:  BEEF/VEAL :  1  283.0 1736.5 :  10.9 828.2 290.0 618.3 + 453.5 + 35.3 :
:  SHEEP- AND GOATMEAT 237.0 305.6 1.9 0.0 305.6 - + 68.6 + 28.9 :
s  PIGMEAT 180.0 t145.0 0.9 120.2 24.8 - - 35.0 - 19.4 : .
:  EGGS AND POULTRY 125.0 123.3 0.8 123.3 - 1 - 1.7 -1.4 :
:  NON-ANNEX II PROOUCTS 300.0 343.2 2.2 343.2 - 1 + 43.2 + 14.4 :
:  MCAs 241.0 488.6 3.1 339.2 149.4 - + 247.6 +102.7 :
:  FISHERIES 37.1 25.7 0.2 8.2 17.5 - - 11.4 - 30.7 :
:  PROV APPROPS CHAP 100_ - - - - - - :
s  TOTAL 14 087.1 15919.7 100 5 559.7 8 352.8 2 007.2 +1 832.6 + 13.0 :
X 100 100 34.9 52.5 12.6
:  ACCOUNTS CLEARANCE 76/77_108.1 - 108.1 :
:  GRAND TOTAL 14 087.1 15811.6 +1 724.5 + 12.2 :
(1) Appropriations shown in OJ No L 19, 24 January 1983
(2) Intervention for which the unit amounts of expenditure are fixed by Community regulations
(3) Intervention consisting of buying-in, storage and disposal for which the expenditure financed by the EAGGF is determined on the basis of
annual accounts with flat-rate components

- 15 -
3. Financing of the markets
3.1 Comparison between original appropriations and expenditure
Table No 1 enables the original appropriations in the 1983 budget (ie,  
14 087.05 million ECU, including fisheries) to be compared with the  
expenditure ascertained by the end of the year.
Further to Commission Regulation (EEC) No 3184/83 on the advance  
payments system (cf, 4.2a)), 1983 second-category expenditure concerns  
a period of only eleven months.
3.1.1 Individual product ranges^  
a) Cereals and rice
In 1983, the cereals harvest fell a little short of that for 1982  
(121 m tonnes, compared with 130 m tonnes), mainly because barley  
production was lower. Sustained demand facilitated Community  
cereals exports and helped to keep public stocks of cereals, by  
the end of the year (wheat,  barley and rye),  down to a level  
roughly equivalent to that for the previous year, ie, about  
9 500 000 tonnes.
The situation was of course reflected in expenditure, which came  
to 2 534 million ECU, exceeding the original appropriations  
(2 255 m ECU).
Refunds, totalling 1 525 million ECU, account for more than half  
of the expenditure in the cereals sector and exceeded the  
appropriations approved for this purpose. This was due to an  
increase in refund rates resulting from a deterioration of world 
prices in the first half of the year, particularly for barley and  
durum wheat.
(1) For a comparison with previous years, see Annex 3

-  16  -
Public storage costs also exceeded the original forecasts because  
of the scale of public stocks at the beginning of the year  
following the bumper harvest in 1982.
Expenditure on end-of-year carry-over payments was low (89 m ECU;  
original appropriations, 154 m ECU) because of a price increase  
approved by the Council for 1983/84, despite an increase in  
quantities qualifying.
Expenditure was also influenced by the increase in aids approved  
by the Council for 1983/84, in particular the aid for durum wheat.
The decision taken in the fourth quarter (cf, 1.2.2) to suspend  
advance payments meant that amounts totalling 58 million ECU were  
shifted to the next year, these being mainly export refunds.
The decline in world rice prices necessitated an increase in  
refund rates and, consequently, in the corresponding expenditure  
(68 m ECU; original appropriations 37 m ECU).
b) Sugar
In 1983, quantities exported declined and stocks increased as a  
result of the decision to carry over 1.0 million tonnes of "C"  
sugar from the 1982/83 marketing year to the 1983/84 marketing  
year because of the very heavy production in 1982 and the world  
market situation.
Total expenditure on sugar (1 316 m ECU) fell short of the  
original appropriations (1 536 m ECU), mainly because refund  
expenditure (758 m ECU) was well below the forecasts (1 048 m ECU).
On the other hand, reimbursements of storage costs (551 m ECU)  
were much higher than the original appropriations (466 m ECU).
In this connection, it should be recalled that the sugar manu­
facturers are required to pay production and storage levies, the  
purpose of which is to ensure that over a number of years taken  
together, the Community's sugar organisation is self-financing.

- 17 -
c) Olive oil
Total expenditure for the year (675 m ECU) fell short of the 
original appropriations (742 m ECU): although the tempo of  
payments in Italy picked up again in the second half and although  
they increased in Greece, payments did not catch up conq>letely, as 
had been expected when the budget was established.
It should, however, be noted that the decision to suspend advance  
payments in the fourth quarter (cf, 1.2.2) meant that about  
50 million ECU in consumption aid was shifted to 1984.
d) Oilseeds and protein plants
Total expenditure in this sector reached 1 088 million ECU  
(original appropriations, 768 m ECU). The share of oilseeds (for  
which the original appropriations were 691 m ECU) was well above  
this figure, reaching expenditure of about 946 million ECU. The  
excess was due to heavier harvests than expected and to price  
compensation aids appreciably above the forecasts, especially for 
sunflower seed. It may also be added that the decision to suspend  
advance payments made last autumn meant that expenditure of about  
61 million ECU in respect of rape and sunflower aids was shifted  
to 1984 (cf, 1.2.2).
For protein plants, aid rates exceeding those referred to for the 
establishment of the budget, combined with quantities of peas and  
field beans appreciably larger than originally expected,  
engendered a sharp increase in expenditure for the year  
(142 m ECU; original appropriations, 77 m ECU).
(3)

- 18 -
e) Textile plants and silkworms
Consumption of appropriations totalled 160 million ECU, and  
exceeded the original appropriations (145 m ECO).  Most of this  
was for cotton (140 m ECU; original appropriations, 120 m ECU).  
This was due mainly to the payment in 1983 of a larger share than  
predicted of the 1982/83 harvest at aid rates appreciably higher  
than originally envisaged.
f) Fruit and vegetables
Total 1983 expenditure was 1 196 million ECU, exceeding the  
original forecasts (932 m ECU). For fresh products (450 m ECU),  
the main item was financial compensation for withdrawal,  
processing and free distribution operations, which, totalling  
303 million ECU, exceeded by a long way the appropriations  
(153 m ECU). This was the result of the increasing withdrawals of  
apples, peaches and apricots, in particular following the bumper  
crops in 1982 and the development, especially in Greece, of free  
distributions of peaches and apples after processing into juice.
Expenditure on processed fruit and vegetables totalled
746 million ECU (original appropriations :  623 m ECU),  and aids
to the production of tomato-based processed products, at
469 million ECU, exceeded a little the original estimates
(436 m ECU) following high production levels during the 1983 - 84
marketing year, for which payments had already begun in
October 1983. On the other hand, the gap between forecast and
outturn was wider for production aids for dry grapes and preserved
fruits (expenditure, 266 m ECU; original appropriations,
177 m ECU) mainly because of difficulties in disposing of the  
former and high production levels of peaches in syrup in 1983, a  
major part of which had already been financed by the end of 1983.

- 19 -
g) Wine
In 1983, wine production, at 171 million hectolitres, far  
outstripped that for 1982 (141 m hectolitres). Data available  
when the forward estimate was prepared did not, however, show  
whether compulsory distillation would be necessary. Nonetheless,  
the quantities distilled on a voluntary basis during the marketing  
year totalled 19 million hectolitres.
Expenditure (659 m EC If; original appropriations, 469 m ECU) was  
characterised by an increase in costs entailed by the various  
types of distillation (excluding compulsory distillation, which  
was not brought into operation by the Commission), namely  
preventive distillation, support distillation and the special  
price support guarantee for long-term storage contract holders  
("garantie de bonne fin”) (391 m ECU; original appropriations,
260 m ECU).
Aids to the storage of wine and musts entailed expenditure  
exceeding the original forecasts (142 m ECU; original 
appropriations, 64 m ECU) because of an increase in the quantities  
and higher unit aids.
Expenditure in respect of distillation of by-products and of aids 
to the use of musts also increased partly because delays in  
payments for previous years were made good.
The decision to suspend advance payments taken in the fourth  
quarter for various products (cf, 1.2.2) meant that payments of  
about 177 million ECU in respect of wine distillation aids were  
deferred from 1983 to 1984.

-  20  -
h) Tobacco
In 1983, expenditure totalled 671 million ECU, very close to the  
original appropriations (668 m ECU). Premiums for tobacco,  
involving expenditure of about 615 million ECU (original  
appropriations, 612 m ECU), accounted for most of the expenditure  
in this sector, which tends to cluster mainly in the first half of  
the year.
It should, however,  be noted that the decision to suspend advance  
payments taken in the fourth quarter for a number of products (cf,  
1.2.2) meant that payments of about 82 million ECU in premiums  
were deferred from 1983 to 1984.
i) Milk and milk products
Expenditure on milk and milk products totalled 4 396 million ECU,  
a little higher than the original appropriations (4 113 m ECU).
Farmers sent about 4% more milk to dairies in 1983 than in 1982.  
This, combined with an appreciable contraction in the scope for  
exports because of an unfavourable world market situation,  
entailed a sharp increase in public stocks, which, compared with  
1982, rose from 605 000 tonnes to 957 000 tonnes for skimmed-milk  
powder and from 139 000 tonnes to 686 000 tonnes for butter.
This was bound to boost expenditure. While export refunds,  
totalling 1 327 million ECU, fell short of original forecasts 
(2 065 m ECU), intervention expenditure, reaching  
3 069 million ECU, exceeded original forecasts (2 048 m ECU),  
including the dairy farmers' financial contribution.

-  21 -
Expenditure resulting from aids to the use of skimmed milk,  
totalling 1 631 million ECU, was the main intervention expenditure  
item and exceeded original appropriations (1 365 m ECU).  
Intervention expenditure included aid to skimmed-milk powder for  
calf feed, the cost of which in 1983 was 832 million ECU.
At the same time, public storage costs for skimmed-milk powder  
(634 m ECU) and for the storage of butter and cream (411 m ECU)  
increased, far beyond the original forecasts of 169 million ECU  
and 313 million ECU respectively. In this connection, mention  
should be made of the heading "other public storage costs",  
involving expenditure of about 515 million ECU (original  
appropriations, 139 m ECU) under which the disposal of  
skimmed-milk powder for feed for pigs and poultry was financed,  
allowing a partial reduction in stocks.
Also, action to dispose of surpluses of butterfat cost  
496 million ECU in 1983. This included a substantial increase in  
aid to butter for the manufacture of pastry and ice-cream, in  
order to expand outlets for this product.
The decision taken in the fourth quarter to suspend advance  
payments (cf, 1.2.2) meant that 85 million ECU in payments were  
deferred from 1983 to 1984, mainly in respect of export refunds.

-  22  -
j) Beef/veal
Because of the increasingly serious economic situation, the  
consumption of beef/veal in the Community has steadily declined  
since 1980. This, combined with a slow-down in exports for a  
large part of the year, meant more intervention and a build-up in  
public stocks to about 390 000 tonnes as of 30 November 1983,  
compared with 217 000 tonnes at the end of 1982.
Expenditure totalled 1 736 million ECU (original appropriations,
1 283 m ECU).  Despite the temporary slow-down in scope for  
exports, refunds nonetheless are the largest expenditure item in  
this sector (828 m ECU; original appropriations, 753 m ECU).
Storage expenditure increased sharply (632 m ECU; original  
appropriations, 289 m ECU) and in particular expenditure designed 
to bridge the gap between the buying-in value and the sales value  
of the product. Other types of intervention included the very  
sharp increase in slaughter premiums in the United Kingdom because  
of the wider gap between the guide price and the market price  
(82 m ECU, as compared with the 10 m ECU forecast).
k) Sheep- and goatmeat
Expenditure on sheep- and goat-meat totalled 306 million ECU, well  
beyond the original appropriations (237 m ECU). This was mainly  
the result of an increase in premiums when the gap between the  
reference price and the market price, which is the parameter  
determining the premiums, grew wider. It should also be noted  
that the delayed fixing of the advance payment on the ewe premium  
(9 January 1984) meant that payments of about 105 million ECU were  
deferred until 1984.-

- 23 -
l) Pigmeat
In 1983, the situation on the pigmeat market was peculiarly  
difficult because of the relatively low prices and mounting costs  
for compound feed. A further problem arose in connection with  
health protection. Despite management measures adopted to bring  
to a halt the decline in prices (strengthened protection against  
imports from non-member countries, increase in the export refund,  
re-introduction of the private storage aid), the deteriorating  
scope for exports meant that refund expenditure (120 m ECO) was  
lower than the original appropriations (150 m ECO); consequently, 
total expenditure in this sector (145 m ECU) was well below the  
original forecasts (180 m ECU).
m) Refunds on merchandise derived from the processing of agricultural 
products
m)l. Refunds for cereals exported in the form of certain spirituous  
beverages.
As indicated in the Twelfth Financial Report (p 18), this type of  
expenditure dropped sharply during 1983 to only 30 million ECU  
(original appropriations, 25 m ECU), compared with 144 million ECU  
in 1982: the payments of refunds covering 1973 - 1981, accounting  
for the bulk of expenditure in 1981 and 1982, have now been  
completed.
m)2. Refunds for merchandise deriving from the processing of  
agricultural products.
Payments exceeded the original appropriations (expenditure,
314 m ECU; original appropriations, 275 m ECU). This was because  
the refunds for the basic products used in the processed products  
were higher than originally forecast.

- 24 -
3.1.2 The aftri-monetary situation
With regard to the monetary compensatory amounts (MCAs).  Table Ho 2  
shows the differences between the assumptions made for the MCAs when  
the budget was being prepared and the ranges of MCAs actually applied.
TABLE NO 2
MCAs applied to trade
:  Currency :  Rate referred to : Ratesin 1983
:  for budget :
:  (February 1982) : Minima Maxima :
:  DM :  +5.1% : +8.4% :  + 13 % :
: BFR/LFR : - 2.5% : -3.1% :  + 1 %
:  HFL :  + 2 % : +5.4% :  + 8.4% :
:  FF :  0 :-9.5% : 2.2% :
:  LIT :  - 1.4% : -5.0% 0 :
: UKL : + 6.9% : -1.1% :  + 7.9% :
:  IRL :  0 :-2.3% 0 :
: DKK :  0 : 0 :  + 1.3% :
:  DRA :  0 :—23.3% :  + 4.5% :
Developments with regard to exchange rates entailed an increase in  
EAGGF guarantee spending on the MCAs. From 313.1 million ECU in 1982,  
expenditure rose to 488.6 million ECU in 1983.
With regard to rates of conversion between the ECU and the national  
currencies, it should be remembered that despite the introduction in  
1979 of the ECU into the common agricultural policy, there is still a  
dual-rate effect because of the gap between the representative  
("green”) rates fixed by the Council and the various values in ECU of  
the currencies on the market. The dual-rate effect is, however, quite  
different from that before 1978; for 1983, it can be estimated at about 
190 million ECU.

- 25 -
3.2 Breakdown of expenditure by economic type
The following observations can be drawn from the table in Annex 4:  
a) Refunds
A comparison of 1983 with 1982 shows that the downward trend in  
export refund expenditure of previous years came to a halt in  
1983: total expenditure under this heading, which had been  
5 054 million ECU in 1982 rose to 5 560 million ECU in 1983, an  
increase of 10%.
However, it should be stressed that as a proportion of total  
expenditure, the share accounted for by refunds has continued to  
decline, from 50.3% in 1980 to 46.8% in 1981, 40.7% in 1982 and  
only 34.9% in 1983.
The total increase in absolute value in refund expenditure in 1983  
was accounted for mainly by increased expenditure on:
- cereals:  1 525 million ECU in 1983 compared with 1 065 million
in 1982, an increase of 460 million ECU due partly to  
an increase in quantities exported and partly to an  
increase in the refund rates themselves
- beef/veal:  828 million ECU in 1983 compared with 644 million ECU
in 1982, an increase of 184 million ECU, due to the  
overall increase in exports in 1983 as compared with  
1982, resulting from the marked recovery in exports  
from September 1983 onwards
- rice, pigmo-at- eggs and poultry, sugar and tobacco to a lesser extent.

- 26 -
This upward movement was counterbalanced by a decline in refund  
expenditure on certain other products, of which the following are  
the most important:
- milk products:  1 327 million ECU in 1983 compared with
1 521 million ECU in 1982, a reduction of  
194 million ECU, deriving, especially for the  
basic products (skimmed-milk, butter and  
butteroil), from a substantial reduction in  
the quantities exported, due mainly to a  
decline in consumption in the non-member  
countries traditionally importing Community  
products, although refund rates were increased 
sharply when world prices came down abruptly
- non-Annex II products:  343 million ECU compared with 414 million ECU
in 1982. Refunds on cereals exported in the  
form of certain spirituous beverages declined 
(- 114 m ECU) because payments covering the  
1973 - 1981 period were completed. For the  
other products, refund expenditure increased  
by 44 million ECU.
b) Intervention
For all products taken together, intervention totalled  
10 360 million ECU in 1983, compared with 7 352 million ECU in  
1982 and was almost twice as much as the figure for 1981  
(5 933 m ECU). From 1982 to 1983, expenditure therefore increased  
by 3 008 million ECU, which represents an increase of nearly 41%,  
compared with 24% for 1982 over 1981. Compared with total  
expenditure, intervention accounted for a share of 65% in 1983, as  
against only 59% in 1982.
Intervention, broken down by the economic nature of the scheme 
concerned, consists of aids to public or private storage,  
withdrawals and similar operations, price compensating aids, which
are, in fact, aids for the internal market and, lastly, guidance  
premiums.

- 27 -
bl) The most important type of intervention remained price  
compensating aid.  This heading covers aids paid on the  
Community's internal market to ensure that the prices charged to  
consumers are lower than the prices paid to producers, and are 
competitive with imports from non-member countries, eg aids to the  
production and consumption of olive oil, aids to skimmed milk, and  
aids to the production of processed fruit and vegetables.  
Expenditure on price compensating aids increased by nearly 38%,  
from 4 769 million ECU in 1982 to 6 559 million ECU in 1983, and 
their share of total expenditure rose to 41% in 1983 (38% in 1982).
The aids increased for almost all products, notably for milk  
products (1982, 1 324 m ECU; 1983, 1 948 m ECU, ie, an increase of  
624 m ECU - skimmed milk up by 320 m ECU; butter up by 152 m ECU),  
olive oil (1982, 428 m ECU; 1983, 653 m ECU, ie, up by 225 m ECU),  
rape and sunflower (1982, 703 m ECU; 1983, 925 m ECU, ie, up by 
222 m ECU), fruit and vegetables (1982, 663 m ECU; 1983,
835 m ECU, ie up by 172 m ECU), beef/veal (1982, 99 m ECU; 1983,  
173 m ECU, ie, up by 74 m ECU), and wine (1982, 40 m ECU; 1983,
105 m ECU, ie, up by 65 m ECU).
Expressed as percentage increases, comparison of the 1983 figures  
with those for 1982 shows that the main products benefiting from  
increase in price compensating aids were rice (169%), wine (164%),  
peas and field beans (106%) and beef/veal (74%).
Annex 7, which gives the volume of the aids and their breakdown,  
shows that, for the products mentioned above, the increase in  
expenditure for olive oil, rape and sunflower, beef/veal, wine,  
cereals and rice and peas and field beans, is due to an increase  
in production aids. For milk products and fruit and vegetables,  
the increase is due to larger processing aids.

- 28 -
b2) The guidance premiums are paid only for milk products and
beef/veal. After a substantial decline in 1982, they shoved an  
increase in 1983 of about 20%, rising from 162 million ECU in 1982  
to 195 million ECU in 1983, mainly because of the extension of the 
calf premium to Ireland, Northern Ireland and Greece.
On the other hand, their share in total expenditure showed little  
change (1982, 1.3%; 1983, 1.2%).
b3) Storage intervention covers both private storage costs and public  
storage costs, including special disposal measures. Details of 
this type of expenditure are given in Annex 5. In 1983, storage  
expenditure increased by nearly 60%, from 1 818 million ECU in  
1982 to 2 893 million ECU in 1983. This last amount includes  
886 million ECU for private storage (787 m ECU in 1982), of which  
more than half (551 m ECU) concerns sugar storage costs^^. A  
detailed analysis of public storage is given in paragraph 3.3 and  
in Annex 6. Compared with total expenditure for the year, the  
share of storage costs grew appreciably, rising from 14.7% in 1982  
to 18.2% in 1983.
b4) As in 1982, intervention in respect of withdrawals and similar  
operations covered wine, fruit and vegetables and fisheries.  
Although in 1983 this type of intervention accounted for only 4.5%  
of the total (4.9% in 1982), it still increased by 18%, from  
603 million ECU to more than 712 million ECU. Expenditure of this  
type showed little change for wine (1982, 390.5 m ECU; 1983,
391.4 m ECU) but it rose sharply for fruit and vegetables (1982,  
192 m ECU; 1983, 304 m ECU) following the extension of withdrawal  
operations and an increase in free distributions of certain  
products after processing. On the other hand, the tempo slowed  
down for fishery products (1982, 20 m ECU; 1983, 18 m ECU).
(1) Storage costs in the sugar sector are covered by the storage levies paid  
by sugar manufacturers (see Annex 10)

- 29 -
c) Expenditure in respect of the monetary compensatory amounts
(MGAs), which had been steadily declining, has gradually risen  
again since 1982, from 238 million ECU in 1981 to 313 million ECU  
in 1982 (by 32%) and to 489 million ECU in 1983 (56%). Their  
share in total expenditure is now 3.1%, compared with 2.5% in 1982.
The increase concerns both the MGAs on the trade with non-member  
countries (1982, 289.1 m ECU; 1983, 339.2 m ECU) and expenditure  
in connection with MGAs in intra-Community trade (1982,
24.0 m ECU; 1983, 149.4 m ECU). One reason for this is an  
increase in the MCA rates.
3.3 Public storage (cf. Annexes 5 and 6)
Preparatory to an analysis of the figures in Annex 6, it should be  
recalled that under Regulation (EEC) Mo 3184/83 (cf, 4.2a)), the  
quantities and the values of ^products in public storage were  
ascertained and valued as at 30 November for 1983, while in the past  
this operation has been carried out as at 31 December of each year.
The table in Annex 6 shows that public stocks increased in terms of 
value. This was particularly true for milk products, notably butter  
(1982, 467 m ECU; 1983, 2 475 m ECU) and, to a lesser extent,  
skimmed-milk powder (1982, 854 m ECU; 1983, 1 458 m ECU). This  
situation was due to an increase in milk production which, combined  
with an appreciable decline in exports, led to a heavy build-up of  
stocks.
The value of beef/veal stocks, both carcases and boned meat, also rose  
sharply (1982, 504 m ECU; 1983, 1 042 m ECU), in spite of an increase  
in exports. ·- -

- 30 -
While it is true that for cereals taken as a whole, the situation, both  
in terms of quantities and in value, showed little change in 1983,  
there was nonetheless a substantial reduction in the quantities and  
values of public stocks of olive oil, and rape stocks were disposed of  
completely. Similarly, there was an overall reduction in the  
quantities of tobacco stored and in their value, except for processed  
tobacco, of which both quantities and value increased.
3.4 Corrections to be made to the breakdown of expenditure by Member States  
on monetary compensatory amounts (MCA)
The Council agreed in April 1976, on the basis of Article 2a of  
Regulation (EEC) No 974/81 concerning the application of monetary  
compensatory amounts that negative MCAs would be paid by the exporting  
country on behalf of any requesting importing country. This agreement  
is still in force. The table below indicates the amounts in question.
Article 3 of Regulation (EEC) No 1172/76, of 17 May 1976, which set up 
a financing facility, stipulated that, for the purposes of establishing  
net balances by Member State, the monetary compensatory amounts were to  
be attributed to the country where changes in exchange rates had  
created the need to make the payments. This Regulation was in force  
from 1 January 1976 to 31 December 1982.

- 31 -
TABLE MO 3
Breakdown of expenditure by Member State, taking account  
of the role that the exporting Member State pays  
intra-Community HCAs for the importing Member State  
(Article 2a of Regulation (EEC) Ho 974/71)
m ECU
Member Stabe
Belgium
Denmark
Germany
Greece
France
Ireland
Italy
Luxembourg  
Netherlands  
United Kingdom
Community (1)
TOTAL EEC========== ssssssassssss: ============= =========== ============
:Application Breakdown of expenditure taking
Breakdown :  of Article account of the application of
of :  2a of Article 2a of Regulation 974/71
expenditure :  Regulation
:  974/71 Amount : X 1983 X 1982
612.1 :  - 3.9 608.2 : 3.9 4.3
683.5 - 6.4 677.1 : 4.3 4.4
3 078.2 :  - 21.0 3 057.2 : 19.3 16.1
1 007.4 :  + 0.1 1 007.5 : 6.4 5.5
3 568.8 :  - 26.8 3 542.0 : 22.4 22.9
622.8 :  - 1.6 621.2 : 3.9 4.-
2 823.5 :  + 68.7 2 892.2 : 18.3 21.-
4.3:  p m 4.3 : p m p m
1 713.9 :  - 10.8 1 703.1 : 10.8 11.4
1 696.6 :  + 1.7 1 698.3 : 10.7 10.4
0.5: 0.5 : p m p m
15 811.6 15 811.6 : 100.- 100.-
(1) Direct payments to beneficiaries for information and promotion programmes  
concerning olive oil and flax and hemp, and, further to a judgment by the  
Court of Justice, in the cereals sector with regard to production refunds

- 32 -
3.5 Assessment of the total cost of the Guarantee Section  
3.5.1 General development of expenditure
TABLE MO 4
: Year : Total expenditure :  
(m ECU) :Annual growth rate :  
(%)
:  1978 : 8672.7 : 27.0 :
:  1979 : 10440.7 : 20.4 :
: 1980 : 11314.9 : 8.4
: 1981 : 10980.2 : - 3.0 :
: 1982 : 12405.6 : 13.0 :
: 1983 : 15811.6 : 27.5 :
— — — — — — — — — — — — — — — ========== = = = = = = = = = = = = = = = = = 5— — — — — — — — — — — — = = = = = = = = = = Ä Ä S = = = Ä
In 1978, 1979 and 1980, the annual rate of increase in expenditure  
declined to reach in 1981 a negative rate, but since 1982 there has  
been an appreciable increase in agricultural expenditure, from  
12 406 million ECU in 1982 to 15 812 million ECU in 1983, an increase  
of 27.5%, slightly exceeding the rate for 1978.
The overall increase in the rate of expenditure in 1983 is a result of  
appreciably heavier Community costs for all products, except  
non-Annex II products and fisheries. The "growth leaders" have been  
milk products (an increase of 1 068 m ECU),  cereals and rice 
(659 m ECU), beef/veal (578 m ECU), fruit and vegetables (282 m ECU),  
oilseeds (225 m ECU) and olive oil (182 m ECU).
The expenditure increase in 1983 is a result of tendencies which have  
varied according to product. Generally, despite a number of  
exceptions, there was an increase in production Which, combined with a  
decline in exports, entailed increased intervention and heavier  
stocks. Lower world prices also meant higher refund rates. Another  
factor which is not to be underestimated was a slight decline in  
consumption, resulting from the crisis in the world economy.

- 33 -
3.5.2 Anricultural revenue
The common agricultural policy is also a source of revenue, thanks to  
the charges made under the market organisations. The revenue accruing  
as "own resources" to the Community budget, consists of ordinary levies  
on agricultural trade with non-member countries and special levies  
charged under Community regulations in the sugar market, Which are 
themselves sub-divided into production levies and storage levies.
TABLE WO 5
Revenue under the common agricultural policy
m ECU
Rature of charge :  1978 1979 : 1980 : 1981 : 1982 : 1983 :
Ordinary levies :1 87271 678.6:1535.4:1264.9:1522.0:1347.1:
Sugar levies :  4106464.9:466.9:482.5:705.8:948.0:
of which•
••
••
• X
- production : 183.3217.0:2198:125.8:276.9:469.4:
- storage costs :  227.3247.9:247.1:3567:428.9:478.6:
TOTAL :2 283.32 143.5:2002.3:1747.4:2227.8:2295.1:
The figures show that the decline in revenue in 1979, 1980 and 1981  
thereafter gave way to an increase which continued at a moderate tempo  
in 1983.
* 1
The sugar levies have almost doubled since 1981, but this increase  
concerned more the production levies (up by 70%) than the storage-  
levies (up by 12%), and is accounted for by the relatively ample  
production of sugar combined with low world market prices making the 
disposal of sugar more difficult and more costly. Annex 10 shows in  
this respect the relationship between storage levies charged and the  
reimbursement of storage costs granted.
(4)

- 34 -
On the other hand, the agricultural levies, totalling 1 347 million ECU,  
were down by nearly 12% as compared with 1982. This was a result of  
the declining imports of cereals, which continued throughout the year,  
and of a reduction in certain levy rates for cereals, reflecting the  
appreciable recovery on the world market of the rates for fodder grain  
in particular.
3.5.3 Cost as a proportion of the GDP
A comparison of total KAGGF Guarantee expenditure in 1983 with the most  
significant indicator of the general performance of the economy -  
Community gross domestic product at market prices (GDP) - shows that  
the upward movement of expenditure, after a pause in 1981, staged a 
modest recovery in 1982, but gathered rapid momentum in 1983.
A more detailed analysis of trends since 1976 (see Annex 8) shows that  
the upward movement, steady until 1979 (0.44% in 1976, 0.59% in 1979)  
moved downwards again in 1980 and 1981 but rose again, at first only  
slowly, in 1982, but then very sharply in 1983 (0.50% in 1981, 0.51% in  
1982, 0.62% in 1983).
The corresponding figures, net of agricultural charges (net  
expenditure) are 0.35% in 1976, 0.47% in 1979 and 1980, 0.42% in 1981  
and 1982, 0.53% in 1983.

4.Changes in the reflations governing the EAGGF Guarantee Section
4.1 Council legislation
Measures ranking as intervention to stablilise the markets, and
therefore financed by the Guarantee Section, are listed in the annex to
Regulation (EEC) No 1883/78*1*. This list is regularly updated to
include measures adopted or repealed since the last amendment. The
second updating was effected by Regulation (EEC) No 1550/83, of(2)14 June 1983 ,  and a further amendment has been proposed in 1984.
4.2 Commission legislation
a) After some years, it has been found necessary to adapt the rules
governing the operation of the system of advance payments against
EAGGF Guarantee expenditure. For this purpose, the Commission
adopted Regulation (EEC) No 3184/83 on the operation of the system
of advances in respect of expenditure financed by the EAGGF  
(4)Guarantee Section ,  which supersedes Regulation (EEC) No 
380/78<3),  on 31 October 1983.
The main innovation among the technical adjustments concerns the 
elimination of the danger of appropriations overruns inherent in  
the old mechanisms for covering public intervention expenditure in  
the Community budget (second category).
Formerly, the expenditure was linked to a given year on the basis  
of the "operative event" (physical movement of the products) and  
was known only a posteriori;  the innovation consists in making it  
chargeable to the EAGGF on the basis of the date of payment by  
means of Community funds placed at the disposal of the Member  
States by the Commission. This meant a shifting of about 100 to  
150 million ECU to 1984.
(1) OJ No L 216,
(2) OJ No L 158,
(3) OJ No L 56,
(4) OJ No L 320,05.08.1978, p 1
16.06.1983, p 9
27.02.1978, p 1
17.11.1983, p 1- 35 -

- 36 -
b) The first paragraph of Article 8 of Regulation (EEC) No 1883/78  
stipulates that intervention costs must be valued at the end of  
the year at the average buying-in price.
Consequently, on 29 November 1983, the Commission adopted  
Regulation (EEC) No 3361/83(1),  fixing the prices to be referred  
to for the purposes of calculating the value of the agricultural  
products in intervention store as at 30.11.1983, to be carried  
over to 1984. It should be noted that under Regulation (EEC)
No 3184/83, the value of the stocks at the end of the year was  
calculated on the basis of the stocks of 30 November and not, as  
in the past, on that of the stocks at 31 December. As in 1982,  
the rule in the second paragraph of Article 8 of Regulation (EEC)  
No 1883/78, allowing of depreciation of quantities held in  
intervention at the end of the year, was not activated.
(2)c) In Regulation (EEC) No 3617/83 of 21 December 1983 ,  the
Commission amended Regulation (EEC) No 467/77 on the method and  
interest rate to be used for the calculation of the costs of  
financing intervention in the form of buying-in, storage and  
disposal*3^. This Regulation now provides for a reduction in
the flat-rate financing by the EAGGF Guarantee Section of interest 
costs on funds of national origin immobilised by the buying-in of  
agricultural products wherever the intervention agencies, because  
of certain sales procedures, have lower interest costs.
d) The interest rate which the EAGGF Guarantee Section covers for the  
Member States, in respect of funds immobilised as a result of the  
buying-in, storage and disposal of agricultural products in  
intervention operations, was reduced from 9% to 8% on
1 November 1983. This, made possible when the situation on the
capital markets eased, forms part of the Commission's budget
economy drive (cf, 1.2.2) (Regulation (EEC) No 467/77, as amended
(4)by Regulation (EEC) No 3141/83 ).
(1) OJ No L 335,
(2) OJ No L 358,
(3) OJ No L 62,
(4) OJ No L 307,30.11.1983, p 30
22.12.1983, p 21  
08.03.1977, p 9
09.11.1983, p 12

- 37 -
TITLE II
CASH POSITION AMP FINANCIAL ADMINISTRATION  
5. Advance payments
5.1 Article 5(2) of Council Regulation (EEC) No 729/70 on the financing of  
the Common Agricultural Policy*1^ provided for the transfer to the 
Member States of the Community funds needed to cover expenditure  
chargeable to the EAGGF Guarantee Section.
5.2 Commission Regulation (EEC) No 3184/83 provides detailed rules for the
(2)operation of a system of advance payments .  These rules and those
relating to the charging of the member countries* disbursements to the
Community budget are set out in Title VIII of the Financial  
(3)Regulation and were noted in the Financial Report for 1980, pages 
20 to 22. The new provisions, mainly concerning the charging to the 
Community budget of public storage costs (second category), are  
mentioned on page 35 of this report.
5.3 As for 1981, data sent in every month by the Member States on the  
paying departments* actual payments and forecast payments were  
processed by computer, enabling dissemination of information on the  
utilisation of appropriations to be speeded up and the deadlines set in  
Article 97 of the Financial Regulation to be complied with.
(1) OJ No L 94, 28.04.1970, p 13
(2) OJ No L 320, 17.11.1983, replacing Regulation (EEC) No 380/78
(3) OJ No L 356, 31.12.1977

- 38 -
6. Advance payments to the Member States
6.1 Decisions on advance payments in 1983
In respect of 1983, the Commission adopted 16 decisions on advance  
payments, two of which were supplementary for November and December.
In addition, two extraordinary payments were made, following the  
under-estimating of expenditure. One of these concerned the United  
Kingdom, in April, the other concerned Denmark, in July.
The supplementary advance payments are explained firstly, in the case  
of November, by the delay in the approval of supplementary and amending  
budget No 2, and secondly, in the case of December, by the Commission's  
concern to maintain equal payment facilities in all Member States.
With regard to the milk non-marketing and dairy herd conversion  
premiums (Regulation (EEC) No 1078/77), 60% of which are chargeable to  
the Guarantee Section and 40% to the Guidance Section, the Commission  
adopted 13 decisions on advance payments, one of which concerned the  
part financed by the Guidance Section alone. In this report, this  
expenditure is included in its entirety in respect of cash aspects but  
only up to 60% in respect of budgetary aspects.
6.2 Funds available in the Member States during the year 
Total funds placed at the disposal of the Member States for
(2)expenditure to be disbursed in 1983 were 15 909.8 million ECU ,
15 846.8 million ECU for the Guarantee Section and 63.0 million ECU for
(3)the Guidance Section
(1) See Annexes 11 and 12
(2) Not including direct payments of 0.5 million ECU
(3) These funds available constitute the share of the Guidance Section (40%)  
in the milk non-marketing and dairy herd conversion premiums

- 39 -
Utilisation of these refunds was 15 872.4 million ECU, thus leaving a  
balance at 31.12.1983 of 37.4 million ECU, of which 35.8 million ECU  
were for the Guarantee Section.
6.3 Rate of utilisation of funds available
The ratio of expenditure paid out in 1983 to the funds at the disposal  
of the Member States for this purpose shows that 99.8% of the funds  
placed at their disposal were used (Table No 6 below, column f).
A comparison of the average of the funds available to cover expenditure  
in each month with the average of the balances available after payment  
indicates an average rate of utilisation of 90.7% (Table No 7 below,  
column c),  above the corresponding rate for 1982 (88.6%).
6.4 Direct payments
The Commission makes direct payments to operators in certain cases.  
These are payments for certain measures which are not traditional  
market operations but are designed, for example, to broaden the scope 
for disposal of products in the olive oil and hemp and flax sectors,  
financed on the basis of sums withheld from producers. Following a 
judgment of the Court of Justice, compensatory payments also had to be 
made to a grits and maize operator.
Thus, in 1983, the Commission made the following direct payments to  
beneficiaries:
a) a sum of 2 519 525.79 ECU against appropriations carried over from  
1982
b) a sum of 383 473.49 ECU against 1983 appropriations.
A sum of 141 048.75 ECU was also committed in 1983 and carried over  
automatically to 1984.

TABLE MO 6
FUNDS AVAILABLE TO AMD EXPENDITURE BY THE MEMBER STATES FOR 1983 
(Guarantee and 100% of milk premiums)
m ECU
:  Member States Balances at 
31.12.82Advance for 1983 
(including 
exchange 
differences)Total available 
for 1983Expenditure from
01.01.83 to
31.12.83Funds available 
at 31.12.83Utilisation 
of advance 
payments
(a) (b) (c) = (a) + (b) (d) (e) = (c) - (d) (f)=(d)/(c).100
: Belgium 
:  Denmark 
:  Germany 
: Greece 
:  France 
:  Ireland 
: Italy 
: Luxembourg 
: Netherlands 
:  United Kingdom1.8 
1.5 
46.9 
2.8 
60.5 
12.2 
- 33.8 
0.1 
34.8 
5.8616.8 
678.7 
3 067.2 
1 006.2 
3 612.9 
605.5 
2 906.1 
4.6 
1 694.8 
1 692.5618.6 
680.2 
3 114.1
1 009.0 
3 673.4
617.7
2 872.3
4.7 
1 729.6 
1 698.3618.2 
688.6 
3 108.5
1 007.4 
3 641.3
617.6
2 871.6
4.7 
1 720.1 
1 702.50.4
- 8.4 (2)
5.6
1.6 
32.1
0.1 
0.7 
p m 
9.6
- 4.2 (2)99.9
101.2
99.8
99.8 
99.1
100.0
100.0
100.0
99.5
100.2
: TOTAL 132.6 15 885.3 16 017.9 15 980.5 (1) 37.4 99.8
: Of which 
: .  Guarantee 
:  .  Guidance130.9
1.715 824.1 
61.215 955.0 
62.915 919.2 
61.335.8
1.699.8
97.5
(1) Not including direct payments of 524 522.24 ECU
(2) Balances authorised by the EAGGF simultaneously with the blocking of funds in other Member States. S
i

- 41 -
TABLE MO 7
Average rate of utilisation of Community funds for 1983  
(Guarantee + 100% of milk premiums)
:  MEMBER  
:  STATESAverage Community  
funds available in  
the Member States 
for one month's  
expenditure (see  
Annexes 13 and  
14. lines C)Average balance  
available after 
the month's  
expenditure (see  
Annexes 13 and  
14, lines E)Average rate  
of utilisation
(a) (h>(c) = (a)-(b) .  100
__________ U2__________
:  
BELGIUM 58.2 6.7 88.5%
:  DENMARK 59.4 2.0 96.6%
:  GERMANY 260.8 1.7 99.3%
:  GREECE 77.6 6.4 108.2% (1)
:  FRANCE 367.6 64.3 82.5%
:  IRELAND 55.5 4.1 92.6%
:  ITALY 286.1 46.8 83.6%
:  LUXEMBOURG 0.5 0 .1 80.0%
:  NETHERLANDS 150.6 7.2 95.2%
:  UNITED KINGDOM 152.6 10.7 93.0%
:  BBC 1 468.9 137.2 90.7%
(1) The abnormal rate exceeding 100% is accounted for by the fact that in the  
course of the year, funds placed at the disposal of the Member States about 
the 20th of each month, for expenditure in the following month, can in fact  
be used as soon as they are received

- 42 -
7.Administration of appropriations
A supplementary and amending budget was adopted for 1983 on
24 October 1983.
7.1Appropriations available (m ECU)
Original budget  
Supplementary and  
amending budget Mo 214 087.05(1)
+ 1 761.00
15 848.05
7.2Transfers of appropriations
The pattern of expenditure during 1983 led the Commission to make two  
proposals (November 1983 and February 1984) for chapter-to-chapter  
transfers of appropriations within Titles I and II. The Council 
approved these proposals in January and March 1984 respectively.  
Appropriations totalling 531.3 million ECU were transferred in this way  
(see Table No 8 below). This type of transfer is inherent in the EAGGF  
Guarantee Section financing system, namely decentralised payments at  
national level using Community advance payments. Thus, only after the 
governments have made their disbursements is the Commission in a  
position to ascertain accurately the scale of expenditure for each  
agricultural policy measure and, therefore, for each budget heading.
The amounts involved in these transfers were fairly large because of  
the appreciable short-term changes occurring during the year, in  
particular with regard to beef/veal, fruit and vegetables, monetary  
compensatory amounts, wine and oilseeds.
(1) Titles I and II including 37.05 m ECU entered in Chapter 40 for the common  
organisation of the market in fishery products

TABLE MO 8
Appropriations
1 000 ECU
Sector
TOTALOriginal Supplementary Transfers of Appropria- Expenditure :
Chapappropriations and amending appropria- tions 1983
budget No 2 tions available (1)
102 255000 +292775 —9700 2 538075 2 534114 :
111 536000 -102000 -117700 1 316300 1 316162 :
12 742000 -66000 +2100 678100 675333 :
13 768000 +301559 +19400 1 088959 1 087878 :
14 145000+20494—5200 160294 160034 :
15 932000+153219+111300 1 196519 1 196099 :
16 469000+164930+25400 659330 659206 :
17 668000— +3600 671600 671325 :
18 56000+6831—7100 55731 55586 :
204 113000+595310-294100 4 414210 4 396078 :
211 283000+191280+267300 1 741580 1 736489 :
22 237000+120038_51400 305638 305598 :
23 180000— —34900 145100 144993 :
24 125000— — 125000 123276 :
25 300000+19518+25000 344518 343187 :
27 1000— 598— 402 269 :
28 240000 +171762+77200 488962 488326 :
29 p m—108118— 108118 108118 :
40 37050 — —11200 25850 25750 :
14 087050+ 1761000 - 15 848050 15 811585 :
(1) Including the results of clearing 1976/77Cereals and rice
Sugar
Olive oil
Oil and protein plants
Textile plants and silkworms
Fruit and vegetables
Wine
Tobacco
Other sectors or agricultural prod  
Milk and milk products  
Beef/veal
Sheep- and goatmeat  
Pigmeat
Eggs and poultry  
Non-Annex II refunds  
ACAs 
MCAs
Provisional approps and clearances  
Fisheries

- 44 -
7.3 Expenditure
7.3.1 Expenditure charged for 1983 totals 15 811.6 million ECU. In addition  
to expenditure declared by the Member States as paid in 1983  
(15 919.7 m ECU), this amount includes the results of clearing 1976 and  
1977 (- 108.1 m ECU) and direct payments of 0.5 million ECU.
A detailed analysis of expenditure by sector is given in the first part  
of this report in Table No 1 and in Annex 2. Table No 9 below gives a  
breakdown of expenditure by Member State.
This breakdown definitely cannot be treated as a reliable indication of  
actual shares of the Member States, since payment lead-times vary  
widely from Member State to Member State and since expenditure by  
paying agencies in any given Member State cannot really be treated as  
peculiar to this Member State because the Community is a unified  
economic area for agricultural products. Thus, for example, certain  
export refunds for products from one Member State are paid by another  
Member State.

- 45 -
TABLE MO 9
Expenditure recorded in the Member States in 1983  
by type of financing^)
m ECU
: Member Refunds Intervention Totals 1983 1982 :
: States m ECU X %
: Belgium 337,3 280.0 617.3 3.88 4.32 :
: Denmark 394.0 287.4 681.4 4.28 4.50 :
: Germany 856.2 2220.4 3076.6 19.33 16.36 :
: Greece 105.2 902.2 1007.4 6.33 5.52 :
: France 1632.1 2002.9 3635.0 22.83 23.13 :
: Ireland 350.9 264.7 615.6 3.87 4.04 :
r Italy 365.4 2506.2 2871.6 18.04 20.22 :
: Luxembourg 1.0 3.6 4.6 0.03 0.02 :
: Hetherlands 924.9 792.1 1717.0 10.79 11.48 :
: United Kingdom 592.7 1100.0 1692.7 10.63 10.37 :
: Totals M S 5559.7 10359.5 15919.2 100.00 99.96 :
: Direct 0.5 0.5 p m 0.04 :
: payments
:Totals EEC(1983) 5559.7 10360.0 15919.7 100.00 100.00 :
(1) This takes no account of corrections to the breakdown of expenditure by  
Member State under the arrangement whereby exporting Member States pay  
intra-Community MCAs for importing Member States (see Table Ho 3), or of  
the results of clearing 1976/77 (- 108.1 m ECU)

- 46 -
7.3.2 Budget operations  
7.3.2.1 Commitments
ECU
- Global provisional commitments  
corresponding to the advance payments
made to Member States in respect of 1983 15 846 812 583.07
- Commitments for direct payments + 524 522.24
- Commitments itemised in accordance
with budget nomenclature - 15 811 585 372.74^*^
- Balance of global commitments cancelled in
respect of 1983 and recommitted for 1984 37 751 732.57
7.3.2.2 Charges for payment
With the exception of a sum of 141 058.75 ECU committed for direct payment  
by the Commission, the amounts charged for payment, which totalled  
15 811 444 323.99 ECU, correspond to the itemised commitments.
7.4 Carryovers of appropriations
7.4.1 2 519 525.79 ECU of the 1982 appropriations carried over automatically to  
1983 (2 645 437.27 ECU) were utilised. The residual 125 911.48 ECU was  
cancelled.
7.4.2 The following 1983 appropriations committed for direct payments by the  
Commission were carried over automatically to 1984:
Item 1221 (olive oil) 21 048.75 ECU
Item 1401 (flax) 120 000.00 ECU
141 048.75 ECU
The Commission requested no carryover of appropriations from 1983 to 1984.
(1) Including the results of the 1976/77 accounts clearances

- 47 -
7.5 Summary of the implementation of the 1983 budget
7.5.1 In 1983, the lack of sufficient appropriations, which the Commission  
foresaw when submitting its price proposals for 1983/84, led to  
restrictions (cf, 1.2). The supplementary budget in turn proved to be  
inadequate, 8ftd the Commission adopted a series of
measures aimed at containing expenditure chargeable to 1983 within the  
limits of the budget (see 1.2.2).
In this context, the Commission also had to take special care over  
decisions on advance payments and the timing of their payment to Member  
States. This was intended to ensure that appropriations were actually  
available when decisions were taken, and also to distribute them  
equitably among Member States. Finally, by agreement with the Member  
States concerned, the Commission decided to organise a correction to  
the last breakdown, so as to make the best possible use of the  
available appropriations.
7.5.2 The implementation of the 1983 budget, EAGGF Guarantee Section*1^,  
can be summarised as follows:
Original budget
Supplementary and amending budget No 214 087 050 000.00 ECU
1 761 000 000.00 ECU
15 848 050 000.00 ECU
Charges for payment 15 811 444 323.99 ECU
36 605 676.01 ECU
Appropriations commi tted and automatically
carried over to 1984 141 048.75 ECU
Unused appropriations lapsed 36 464 627.26 ECU
(1) Including Chapter 40 - Fisheries

- 48 -
TITLE III
8. INVESTIGATIONS. IRREGULARITIES AND RELATED WORK
8.1 Verification of expenditure chargeable to the EAGGF Guarantee Section
It is mainly for the Member States* authorities responsible for  
implementing Community rules to verify that the operations financed by  
the EAGGF have actually taken place in accordance with requirements, to  
report and act on irregularities observed and to recover amounts paid  
in error.
To help national authorities with specific checks on the use made of  
funds paid by the EAGGF Guarantee Section, the Commission has legal  
instrumentswhich  enable it to undertake on-the-spot auditing in  
connection with accounts clearance and, in cases requiring more  
thorough examination, or Where there is a presumption of irregularity  
or fraud, enable it to carry out checks on a selected area and special  
enquiries, or to ask the Member States to undertake administrative  
investigations.
8.2 Checks on a selected area
In 1983, a check on a selected area was organised of the application,  
by the Member States concerned, of Commission Regulation  
No 926/80*2^,  on exemption from the application of monetary  
compensatory amounts in certain cases, known as the "Equity" Regulation.
After making inspection visits, the Commission staff assessed the legal  
consequences of the checks carried out. Since it was impossible to  
devise checks which were both foolproof and practical, the Commission  
adopted Regulation (EEC) No 1084/84 ,  repealing the "Equity"
Regulation (No 926/80).
(1) Article 6 of Regulation (EEC) No 283/72
Article 9 of Regulation (EEC) No 729/70
(2) OJ No L 99, 17.04.1980, p 15
(3) OJ No L 106, 19.04.1984, p 26

- 49 -
8.3 Special investigations
When, on the basis of information from various sources, the Commission  
considers that irregularities have taken place at the expense of the  
operations financed by the EAGGF Guarantee Section, it carries out its  
own special investigation with the assistance of national officials, or 
asks the Member State concerned to carry out a specific inquiry which  
may involve Commission officials.
In 1983, the Commission asked the Member States to carry out 11 such  
investigations, which were broken down as shown in the table below.
The investigations may last one or more days, or be programmed to  
extend over several years in complex cases.
BDDKFGRIRLILNLUKTOTAL:
Olive oil 1 1 :
Milk products 1 11 1 116 :
Fruit and vegetables 2 2 :
Cereals 1 1 2 :
1112 4 1111 :
The investigation carried out in Italy into olive oil concerned an 
association of producers suspected of a false declaration regarding its  
number of members. The attempted fraud was confirmed but it did not  
affect the EAGGF.
During one of the investigations carried out in Italy in the fruit and 
vegetables sector, a case of fraud involving some 592 000 ECU was  
detected. The recovery procedure has been started.
The other investigations are still under way and it is not possible at  
the moment to evaluate the amount of money involved.
Of the 12 investigations still under way at the end of 1982, the  
situation is as follows:
- three cases have been brought before the courts, but no judgment has  
yet been pronounced. Some 2 million ECU are involved.
(S)

- 50 -
- eight investigations are still in progress. It is too early to say 
how much may be recovered.
- in one case, the recovery procedure has been initiated for some 
6 200 ECU.
8.4 Mutual information system
The Member States and the Commission's staff have introduced and 
developed a mutual information system involving:
a) prompt exchange of information on irregularities Which are liable 
to exert effects very rapidly outside the Member State concerned 
and those revealing new fraudulent practices (Article 4 of 
Regulation (EEC) No 283/72).
The number of notifications under the prompt exchange of 
information system in 1983 was as follows:
: B :D :DK :F :GR :IRL:I :L :NL:  UK :COM: TOTAL:
: Total 1972 - 1981 : 17 :12 :0 :12 :0 :14 :2 :0 :2: 56 :11 :  126 :
: Total 1982 : 8 : 0 :0 :3 :0 :0 :0 :0 :1: 3 :1 : 16 :
: Total 1983 : 4 : 0 :0 :1 :3 :3 :0 :0 :0: 2 :0 :  13 :
In relation to the previous two years , it must be acknowledged that 
there has been a slight increase in the number of irregularities 
reported under this system.
A number of irregularities were reported for beef/veal (3) and milk 
products (3).

- 51 -
b) mutual assistance "to ensure the proper implementation of the 
customs and agricultural regulations". Regulation (EEC)
No 1468/81 provides for mutual assistance between the 
administrative authorities of the Member States and cooperation 
between them and the Commission. This arrangement takes the form 
of sending any useful information on the operations and methods 
used Which infringe or are liable to infringe customs and 
agricultural regulations. The Regulation is administered by the 
Customs Union Service, with the collaboration of the Directorate- 
General for Agriculture when agricultural regulations are 
involved. In 1983, ten cases of irregularities concerning 
agricultural products were reported pursuant to this Regulation.
8.5 Irregularities detected
Irregularities are notified on a quarterly basis by the Member States 
to the Commission under Articles 3 and 5 of Regulation (EEC) No 283/72. 
Details of the notifications are given in Annex 17. The table below 
does not include notifications concerning the milk non-marketing 
premium; details of this are given in point b) below.
a) Irregularities notified^^
: 19731974:  1975:  1976 : 197719781979:  1980 :  1981 :  1982 : 1983 :
:  m ECU 1.124.17:  3.05:  5.92 : 9.242.962.02:20.94 :16.38 :34.43 :10,98 :
:  of which
:  recovered 0.681.11:  1.43:  2.94 : 2.681.32;1.39:  2.69 :  4.33 : 1.82 : 0.36:
:  Number : : :
:  of : ; :
:  cases _Annualaverage: 116 : 180 :  152 : 217 : 167 :
:  Amount
:  in -Annualaverage: 4.06 : Annual average : 20 .68:------
:  
m ECU
(1) Except cases concerning the milk non-marketing premium

- 52 -
In 1983, the breakdown by Member States of the number of cases of
irregularities having a financial effect on the EAGGF was as
follows:
b) Irregularities notified concerning the milk non-marketing premiums:B:  DK:  D : F:  GR :  IRL : I :L:  NL UK:  TOTAL :
:  Number of 1:  17:  124: 4:  1: 2 : 4 :0:  8 6:  167:
:  Amount  
:  f*000 ECU)96:  94:  7 712: 81:1 614: 33 : 907 :0:  367 78:  10 987:
The breakdown of cases and amounts concerned by Member States was  
as follows in 1983::  1979 :  1980 :  1981 :  1982 :  1983 :
:  m ECU:  0.26 :  0.45 :  0.72 :  1.45 :  1.60 :
:  of which, recovered :  0.17 :  0.23 :  0.27 :  0.33 :  0.32 :
:  D DKFNLUKTOTAL :
:  Number of  
i  teases:  107 30 643 7193 :
:  m ECU :  0.86 0.330.050.300.061.60 :
:  of Which,  
:  recovered:  0.14 0.020.03 0.100.030.32 :
The checks carried out by the competent authorities of the Member  
States pursuant to Regulation (EEC) Noj.078/77,  to ensure that  
“ producers who have received the first instalment of the milk .  
non-marketing premium still satisfy the criteria entitling them to  
receive the second and/or third instalments of the premium, lead  
to the discovery of an increasing number of cases of  
irregularities.

- 53 -
However, a number of reports concerning the milk non-marketing premium do  
not strictly speaking relate to "manifest fraud”,  but rather a failure to  
comply with contractual conditions. The number of such cases reported by  
Member States in 1983 and the amounts involved have increased by 9.5% and  
11% respectively compared with 1982 (see Annex 19).
c) In general, it must be acknowledged that the uneven distribution in  
numbers of cases of irregularities reported by Member States and the  
amounts involved continue to increase, as mentioned in previous reports.  
Thus, 64% of the total number of cases were reported by a single Member  
State and these represent 68% of the sums paid in error.
The fact that the number of cases communicated is higher in certain Member  
States does not necessarily imply that fraud is more prevalent in those  
Member States than in the rest of the Community.
The structures of the inspection systems set up and the concept of  
irregularity may differ slightly from one Member State to another, but  
this does not fully explain the phenomenon. The Commission is not certain  
that all cases of irregularities relating to sums above 1 000 ECU which  
are discovered are reported, as required by Regulation (EEC) No 283/72.
So as to give a complete picture of the irregularities reported in 1983,  
it was felt that the number of cases with no financial consequences for  
the EAGGF should also be published.
BDKDFGRIRLILNLUKTOTAL:
Milk products  
Fruit and vegetables  
Pigmeat 
Beef/veal116
1
118 : 
1 : 
1 : 
1 :
116 11 1 11 :
8.6 The sums involved
The breakdown by type of expenditure is as follows:
1983 1982
Refunds 13.08% 13.14%
Intervention 69.90% 86.26%
MCAs 17.12% 0.60%
The total of monetary compensatory amounts paid in error in 1983 is  
eight times the 1982 figure.

- 54 -
The milk and milk products sector alone accounted for 94% of MCAs, 59%  
of refunds and 67% of intervention sums wrongly disbursed.
The subtotals and totals of the tables in Annexes 17 and 18 do not  
include two cases of irregularities (one under intervention and the  
other under MCAs), since the amounts wrongly paid have yet to be  
determined.
8.7 Recovery of amounts wrongly paid
A list of the sums recovered is given in Annex 17. The amounts  
recovered at the end of 1983 (0.364 m ECU) represented only 3.3% of the  
amounts wrongly paid. This was mainly due to the complexity of the  
administrative procedures and, especially where large amounts are  
involved, because the operators charged take legal action which  
sometimes takes a great deal of time.
8.8 Meetings of the EAGGF irregularities working group
This group meets to review, with the Member States' representatives  
responsible for auditing and investigations, the cases of presumed and  
established irregularities. The group also has the task of working out  
the preventive measures to be taken, along with appropriate follow-up 
action.
In 1983, a number of ad-hoc and restricted meetings were held. These  
meetings, attended only by the experts of the Member States concerned,  
were intended to study a specific problem, sometimes requiring a fast,  
joint decision. The problem which was of special concern to the group,  
giving rise to five ad-hoc meetings, concerned exports of butter. The 
investigation into this subject is still in progress.

- 55 -
Other ad-hoc meetings took place,  two of which concerned a case of  
skimmed-milk powder for use as pig and poultry feed. Nevertheless, an  
investigation begun simultaneously in several Member States did not  
reveal any major irregularity.
8.9 Computer treatment of irregularities
The analysis work on the computerised irregularities system began in  
March 1983 and continued throughout the year. The system is expected  
to be operational in 1985.
8.10 Training of EAGGF inspectors
For practical reasons, the Commission was unfortunately unable to  
organise a seminar in 1983 and so could not continue with the training  
programme.
8.11 Audit of commercial documents
Regular and systematic audits of firms' commercial documents are  
carried out under Directive 77/435/EEC and are the responsibility of  
the national authorities. The Commission staff and qualified  
representatives of the Member States meet periodically to examine the  
problems relating to the implementation of the Directive. These  
meetings indicate that there are no major difficulties in  
implementation.

- 56 -
The increased exchange of information between Member States is also a  
positive aspect of the application of the Directive. However, the 
results that might have been expected from the application of the 
Directive, namely the detection of a greater proportion of  
irregularities, are not reflected in the statistics of irregularities  
discovered and reported.

- 57 -
TITLE IV
9. CLEARANCE OF ACCOUNTS
In 1983, the EAGGF staff again made every effort to make good the time lost with 
regard to accounts clearance work and to make improvements in the clearance 
procedure. This work has been carried out in close cooperation with the Financial 
Control and Legal Service staffs.
9.1 The 1976 and 1977 accounts
As indicated in the Twelfth Financial Report (pp 49 to 51), on 14 January 1983 
the Commission adopted its decisions on accounts clearance for expenditure in 
1976 and 1977. The closure of the accounts for these two years released an 
additional amount of 108.1 million ECU which was credited to 1983 and therefore 
contributed to reducing expenditure for the year.
9.2 The 1978 and 1979 accounts
During the autumn of 1983, proposals were put before the Commission regarding 
the clearance of the accounts for the expenditure for budget years 1978 and 
1979, on which formal decisions were taken on 8 February 1984. The auditing of 
the accounts involved 18 500 million ECU and this work was completed by the 
relevant departments in one year for the two accounting years.
In relation to this work, it should be stressed that the dialogue procedure 
between the EAGGF and the Member States, introduced for the first time for the 
1974 and 1975 accounts clearances, was again used for 1978/1979. The purpose 
of this procedure is to iron out as far as possible all disputes with regard to 
the implementation of Community regulations and to provide the Commission with 
the fullest information before adopting its decisions.
In its decisions on accounts clearance for 1978 and 1979, the Commission, when 
assessing disputes arising from differences between its own position and the 
position of Member States, was guided by the actual application of Community 
law by the latter.
The financial results of the accounts clearance work as a whole can be 
summarised as follows (see Tables 20 to 23):

a) The expenditure declared for the clearance of the 1978 accounts,  
not including expenditure on the measures taken in accordance with  
Regulation (EEC) No 1078/77 (non-marketing of milk), amounted to
8 396.9 million ECU, while the expenditure charged for that year  
was 8 398.7 million ECU. A sum of 167.05 million ECU was declared  
and charged under Regulation (EEC) No 1078/77.
After corrections made on the basis of accounts clearance work,  
Community financing was reduced by 75.5 million ECU, about 0.9% of  
expenditure declared. The entry of additional expenditure of  
109.1 million ECU for the wine sector in France, postponed  
from 1975, entails, in accordance with Article 99 of the  
Financial Regulation, an additional charge to the budget of  
31.72 million ECU for 1984.
b) The expenditure declared for the clearance of the 1979 accounts,  
not including measures taken in accordance with Regulation (EEC)
No 1078/77, totalled 10 154.3 million ECU, while the expenditure  
charged was 10 169.1 million ECU. As for the expenditure arising  
out of the application of Regulation (EEC) No 1078/77,
153.46 million ECU were declared and charged. After corrections  
on the basis of the accounts clearance work, Community financing  
was reduced by 44.8 million ECU, about 0.5% of expenditure  
declared.
Under Article 99 of the Financial Regulation, the clearance of the  
1979 accounts therefore released an additional 59.53 million ECU  
for 1984.
Clearance of the accounts of the two years therefore leaves an  
appropriation of 27.81(1) million ECU, charging procedures for  
which come under 1984.
9.3 The 1980 and 1981 accounts
For 1980 and 1981, the EAGGF has again simplified the accounts 
clearance procedure to reduce further the delay between payment  
operations in the Member States and the formal clearance of the  
accounts.- 58 -
(1) Not including the correction of 5.4 m DM consequent upon Decision  
81/1034/EEC.

- 59 -
The documentary and on-the-spot checks are practically complete so that 
the dialogue phase on the results of the checks could be begun in the 
first half of 1984 on the basis of the exchanges of letters between the  
EAGGF and the Member States concerned. The Commission's formal  
decisions are expected early in 1985, since the consultation procedure  
within the Committee of the EAGGF Fund must be based on a summary 
report which is due for release between the date of the end of the  
dialogue with the Member States and that of the formal decision.
9.4 The 1982 accounts
As regards the submission of accounts clearance declarations by the  
Member States, Table No 10 below shows that the situation for 1982 has 
hardly improved over 1981.
TABLE NO 10
Member StateDates when accounts clearance declarations  
were sent in (date of main report)
1981 1982
Belgium 29.06.1982 31.05.1983
Denmark 25.06.1982 24.06.1983
Germany 19.07.1982 12.07.1983
France 12.08.1982 03.08.1983
Greece 24.05.1982 25.04.1983
Ireland 05.10.1982 02.06.1983
Italy 22.01.1982 09.03.1984
Luxembourg 28.05.1982 27.06.1983
Netherlands 02.09.1982 29.08.1983
United Kingdom 31.08.1982 31.08.1983
The documentary and on-the-spot checks are under way and the inspection  
reports will be drawn up so that the results can be properly notified to  
the Member States.

- 60 -
9.5 Appeals bv Member States against accounts clearance decisions
a) Luxembourg and Italy have appealed against the 1976 and 1977 accounts 
clearances.
In Case No 49/83, Luxembourg has appealed against the decision to disallow 
expenditure in the wine sector. LFR 9 639 938 from 1976 and LFR 5 149 799 
from 1977 are involved.
In Case No 55/83, Italy requests the recognition of LIT 8 461 391 059 for 
distillation of table wine and of LIT 401 250 000 spent on a publicity 
campaign on beef/veal, which were disallowed in 1976.
In Case No 56/83, Italy requests the recognition of LIT 9 368 828 535 for 
distillation of table wine and LIT 543 747 547 for the costs of financing 
quantities of cereals transferred to Italy, which were disallowed in 1977.
b) Italy and the United Kingdom have appealed against the 1978 and 1979 
accounts clearances.
In case No 133/84, the United Kingdom requests cancellation of decisions 
84/213/EEC and 84/213/EEC, concerning the refusal of financing of 
expenditure in the seeds and dairy products sectors. The sums refused by 
the Commission for aids paid for pea and bean seeds, and for sales of 
skimmed milk powder, amount respectively to UKL 389 674.76 and 
UKL 1 662.00 in 1978, UKL 879 175.26 and UKL 657 518.48 in 1979.
In cases Nos 129/84 and 130/84, Italy requests financing by the EAGGF of 
LIT 13 477 764 920 and LIT 1 621 239 160 respectively in 1978 and 1979, 
relating to expenditure in the fruit and vegetables and dairy products
sectors.
9.6 Memorandum
In 1983, the Commission’s staff presented a completely revised Memorandum 
concerning the submission of documents by the Member States. Under Regulation 
(EEC) No 1723/72, the Memorandum is used to facilitate the standardised and 
comparable presentation of the documents required for clearance purposes. This 
document, No VI/38/83, supersedes all previous documents; it is regularly 
updated to take account of changes in instruments having an impact on 
expenditure under the common agricultural policy. The objective is to lighten 
the labour of clearing the accounts of the Member States.

- 61 -
9.7 Strengthening of commission action in connection with state aids and  
infringements
During 1983, the Commission studied the possibility of strengthening  
its action in connection with national aids and with infringements. In  
this context, it also stressed the need to take appropriate action, in  
relation to Community financing through the EA6GF, against all cases of  
national aid paid contrary to the provisions of the Treaty, and all  
infringements of Article 169 of the Treaty.
As indicated in the Communication to the Council, of 28 July 1983  
(COM(83) 500 final) and in the Commission Communication published in  
OJ C 318, 24.11.1983, p 3, the Commission decided to use all the means  
at its disposal to ensure that Community provisions are complied with,  
including, as in the past, decisions to disallow expenditure when the  
accounts are cleared. Furthermore, the payment of advances or the  
charging of the expenditure concerned to the EAGGF budget may be  
disallowed in the case of expenditure relating to national measures  
which directly affect Community measures.
The Commission staff have begun examining mechanisms designed to  
implement these policies, particularly as regards advance payments and  
charging to the budget.
9.8 Systems audit
As indicated in paragraph 8.6 of the Twelfth Financial Report, the  
systems audit of the granting of refunds on cereals exported in the  
form of whisky was completed in 1983.

- 62 -
On the basis of this experience, and after consulting the EAGGF  
Committee, in 1983 the Commission began to verify export refunds and  
monetary compensatory amounts for 1982 and 1983 using systems 
auditing. The programme which has been devised to do this consists,  
during a 12-month introductory phase, of a systems audit in a paying  
agency in each Member State. The programme began in June 1983 and by  
the end of the year the Commission inspectors had completed  
investigations in five Member States.
The Commission is expected to complete investigations in all Member  
States by June 1984, when it will report back to the EAGGF Committee on  
the results of the introductory phase and give its general conclusions.

- 63 - 
TITLE V
10. FINANCING OF COMMUNITY FOOD AID FOR PRODUCTS FALLING UNDER COMMOH  
ORGANISATION OF THE MARKETS
10.1 Main features of Community food aid
10.1.1 General situation
Tfte Council adopted the following Community food aid programmes in 1983  
pursuant to Regulation (EEC) No 1992/83 of 11 July 1983:^^
- 1 043 369 tonnes of cereals consisting of a first instalment of  
927 663 tonnes and a second of up to 115 706 tonnes
- 150 000 tonnes of skimmed-milk powder
- 36 500 tonnes of butteroil
- 16 086 tonnes of sugar
- 6 150 tonnes of vegetable oil
- 147 436 tonnes of grain equivalent in the form of various products 
(fish, dried vegetables, dried vegetable flour, etc ...).
The programmes for 1983 were adopted later than those for previous  
years. This meant that a smaller proportion of them was completed in  
the same year than in previous years. 31 December 1983, almost 
660 000 tonnes of cereals, 130 000 of milk powder and 35 700 tonnes of  
butteroil still had to be implemented.
Apart from Community food aid as such, the Member States* annual 
participation (1982) under the 1980 Food Aid Convention, implemented on  
1 July 1980 and renewed until 30 June 1986, totals about 725 000 tonnes  
of cereals (national aid under the Convention).
All these aids ranked for Community financing, full or partial  
according to case, through the charging to the EAGGF Guarantee Section  
budget of the amounts corresponding to the refunds, the equivalent of  
the aids expressed in world prices being charged to Chapter 92  
(Community aids) or the national budgets (national aid under the  
Convention or outside it).
(1) OJ No L 196, 20.07.1983

- 64 -
This Title is concerned solely with expenditure under Chapter 92 of the  
budget of the European Communities, not including item 9260  
(expenditure under the Convention between the EEC and UNRWA),  item 9270  
(exceptional implementing measures),  item 9271 (quality control of  
products supplied as food aid) and item 9290 (substitute measures), as  
these items are managed by another department (Directorate-General for  
Development).
10.1.2 Mobilisation procedure
The products to be supplied as food aid are normally mobilised under  
the common organisations of markets.
As a rule, mobilisation takes the form of a tendering procedure,  
whether the products come from public intervention stocks or are bought  
on the Community market. In the former case, the call for tenders  
covers freighting and any processing required as well, in the latter,  
it covers the value of the merchandise plus the other costs mentioned.
Exceptionally, the products may be bought on the Community or world  
market by private contract (emergencies, non-availability on the  
Community market etc). Community financing may be fob, cif or free at  
destination within the beneficiary country, depending on the terms laid  
down by the Council when the annual programmes or individual schemes  
are adopted.
10.1.3 Food supplied
The table below gives figures for the food supplied by group of  
products in 1983, based on tonnages delivered in 1983 at least to fob  
stage.

65
TABLE MO 11  
Quantities supplied
(tonnes)
:  Products Programme Previous Various Total Total :
1983 programmes 1983 1982 :
:Cereals (wheat equiv) 379 015 307 396 686 411 844 023 :
:Skimmed-milk powder 16 562 58 047 — 74 609 157 577 :
:Butteroil 800 14 717 — 15 517 43 253 :
:Sugar 2 400 2 604 — 5 004 7 086 :
:Vegetable oil 1 150 200 6 253 7 603 12 378 :
:Other products 580 - 6 296 6 876 7 034 :
Deliveries made during 1983 were substantially less than in 1982 since,  
as explained in point 10.1.1, the 1983 programmes were only adopted by  
the Council in July which meant that deliveries only actually started 
in September 1983.
This led to low expenditure during the year. The figure was
LIT 373 940 814.20, a drop of 30.4% in relation to 1982, broken down as
follows (see Annex 29):
- expenditure declared by Member States :  327 167 933.14 ECU
- direct payments made by the Commission’s staff: 46 772 881.06 ECU

-  6 6 -
TABLE WO 12
Overall expenditure in 1983 compared with 1982
: Food aid 1982 1983 % 1983/1982 :  
(1982 = 100) :
:  Expenditure declared  
:  by Member States 468 594 783.02 327 167 933.14 69.8 :
:  Direct payments  
:  made by the  
: Commission 68 341 293.03 46 772 881.06 68.4 :
:  TOTAL 536 936 076.05 373 940 814.20 69.6 :
10.1.4 Payments
Food aid payments are made through the intervention agencies on  
presentation by the successful tenderer of the appropriate documents.  
The provision of the necessary funds for the Member States under  
Chapter 92 is made by the technique of monthly advance payments in a  
similar way to the Guarantee Section.
However, for products bought on the world market, the payments were  
made directly by the Commission. The contracts concerning the funding 
of aid in the form of non-traditional agricultural products (colza oil,  
red kidney beans) bought on the Community market were also handled by  
the Commission's staff.

- 67 -
10.2 Cash position
10.2.1 Advance payments
The monthly advance payments requested by the Member States and  
approved by the Commission totalled 289 518 952.65 ECU for 1983 (see  
Annex 25, col b).
The table below gives a breakdown by Member State of the advance  
payments approved, the expenditure made and the rate of utilisation of  
the advance payments.
Comparison of these figures with those for 1982 shows a contraction in  
food aid expenditure carried out under the advance payments arrangement  
of about 31.8%. The rate of utilisation of the advance payments was  
97.3% in 1983, an improvement over the 1982 figure of 91%.
TABLE MO 13
Breakdown and utilisation of monthly advance payments in 983
(ECU)
:  Member States Advance 
payments (1)Expenditure at  
31.12.1983 (2)Rate of utilisation  
%
:  Belgium 2776933304 2966377455 106.8
:  Denmark 248435852 250799259 100.9
:  Germany 1457038713214639862310 100.5
:  Greece 112739150 108596705 96.3
:  France 9312667736 90374101.88 97.0
:  Ireland 2298032749 18033979.12 78.5
:  Italy 12657472.65 10590563.01 83.7
:  Luxembourg 309425.01 305531.15 98.7
:  Netherlands 8907026.93 9507591.20 106.7
:  United Kingdom 21030717.76 18699809.49 88.9
:  TOTAL EEC 336096601.58 327167933.14 97.3
(1) Including the balance available at 31.12.1982 as shown in the Twelfth Financial  
Report (cf, p 103, Annex 24, col e),  a sum of 46 577 648.93 ECU (ECU rate valid
for advance payments of January 1983, namely that of 19.11.1982)
(2) Expenditure declared by the Member States

-  6 8  -
10.2.2 Changes in the cash position
Annex 25 shows the cash position as at 31.12.1983. The sum available  
for the Community (before adjustment and given in a breakdown by Member  
State) was 18 377 404.59 ECU. This amount, corresponding to advance  
payments not used by the Member States at 31.12.1983, has been  
re-adjusted in relation with the ECU rate valid for advance payments of  
January 1984 (Annex 25, col e).
This accounting operation has no impact on the food aid accounts 
balances held in national currencies by the Member States.
10.3 Administration of appropriations
10.3.1 Total appropriations available and committed in 1983 (see Annexes 27 to 29)
The appropriations available and committed in 1982 were the following  
in ECU:
- carried forward from 1982 because of deferred  
implementation of certain schemes
- original appropriations entered in the 
1983 budget - Chapter 92
- appropriations managed by DG for Development
a) Articles 926, 927 and 929
b) transfer to Article 959 (UNRWA-  
education) from other Chapter 92 items
587 175 459 ECU51 725 459.00 
557 950 000.00  
6 500 000.00  
- 16 000 000.00
The corresponding amount_for_198? was practically the same, namely  
589 677 692.46 ECU.

- 69 -
10.3.2 Payments
a) Expenditure declared by the Member States
Table No 13 and Annexes 25 to 29 show the expenditure declared by  
the Member States, namely a total of 327 167 933.14 ECU. The  
reduction in expenditure compared with 1982 is 30.2%.
The amounts charged to the budget in 1983 will not necessarily be  
the same as those in the final annual accounts to be shown 
subsequently in the Commission's clearance decisions. The 
differences between the advance payments approved and actual  
expenditure constitute the balances available at 31 December 1983.  
They are considered as advances for 1984 and the Member States may  
therefore use them to meet expenditure incurred in 1984.
b) Direct payments
Apart from the advance payments made to intervention agencies in  
the Member States, the Commission made - as in the past - a number  
of direct payments to certain countries and agencies as  
contributions towards the cost of transporting and distributing  
food aid supplies. A number of contracts were also concluded  
through the Commission for purchases of food on the world market  
and the EAGGF Guarantee Section made the relevant payments.
The total for these direct payments in 1983 was 46 772 881.06 ECU.  
The breakdown by beneficiary is given in Table No 14 on the next  
page. The reduction in direct payments compared with 1982 is  
31.6%.

- 70 -
TABLE NO 14
Breakdown of direct payments by beneficiary
: Beneficiaries Direct•
•
payments :
•
•
:  Chad 1629980•
•
.05 :
:  Comores 161818.11
:  Ecuador 398419.90 :
:  India 735476.00 :
:  Mauritania 3201.74 :
:  Nepal 801063.39
:  Nicaragua 2639160.31 :
:  Sri Lanka 150499.89 :
:  Tanzania 2445688.72 :
:  Zambia 2614705.70 :
:  CRS 38013.52 ;
:  ICRC 250000.00 :
:  LICROSS 199549.00 :
:  N60S 9612850.31 :
:  UNHCR 4439775.82 :
:  UNRWA 2230445.11
:  WFP 18422233.49 :
t
•
:  TOTAL 46772881.06 :

- 71 -
10.3.3 Charging to the budget
The amounts of expenditure declared by the Member States are normally  
charged as a global sum to the budget every month, While direct  
expenditure by the Commission's staff under the 1977 Financial  
Regulation is charged on a case-by-case basis.
10.3.4 Transfers
During the year, transfers within Chapter 92 proved necessary to adapt  
the appropriations made under specific headings to the needs arising  
from the monthly charging of expenditure declared by the Member  
States. These transfers proved possible because deliveries under the  
1983 programme were less than anticipated.
The negative balance of 16 million ECU represents an amount transferred  
to item 9590 to allow of the execution of an education programme agreed  
under the Convention between the EEC and UNRWA (Palestinian refugees)  
from items 9201 (6 455 000 ECU), 9211 (4 000 000 ECU),  9222  
(1 400 000 ECU) and 9240 (4 145 000 ECU).
The table in Annex 27 shows all the transfers made under the  
appropriations for 1983.
10.4 Appropriations carried over to 1984
Under the 1977 Financial Regulation, the 1983 budget appropriations  
were committed as soon as the programmes were adopted by the Council  
for that year, ie, from 12 July 1983 onwards. Not all the 
appropriations committed led to payments, because of the relatively  
late date by Which the programmes were adopted. The difference between  
the appropriations committed and total payments was therefore carried  
over automatically to 1984.

- 72 -
The appropriations to be carried over to 1984 amount to
214 905 508.62 ECU, or 40.1% of the available funds under the 1983
budget (the figure was 10.7% in 1982).
10.5 Closure of accounts
10.5.1 Verification
- For each food aid scheme, a detailed statement of expenditure is made  
out by the relevant intervention agency, following procedures laid  
down in the Financial Regulations. As soon as they are received, the  
vouchers and documents are checked carefully on the basis of  
information available to the Commission, including the intervention  
prices, the tender award prices and the amounts relating to refunds.  
Further verification is then carried out at the headquarters of the  
paying agencies in the Member States.
- With regard to the payments made directly by the Commission, these  
are subject to the general management rules set out in the Financial  
Regulation (1977).
10.5.2 Clearance of accounts
On 7 December, the Commission adopted nine decisions on the clearance  
of the 1975 accounts in relation to expenditure by the Member States on  
behalf of the Community for Community food aid. Certain items were  
disallowed. The financial impact on the 1983 budget amounted to a  
negative sum of 9 448 736.15 ECU.
The preparatory work for clearing 1976, 1977, 1978 and 1979 together is  
nearing completion. It should be possible to adopt the clearance-  
decisions during 1984.

ANNEX 1
Summary of implementation for 1983
:  Appropriations in m ECU Implementation in m ECU :
:  A. 1983 appropriations  
:  1. Appropriations  
:  2. Supplementary and amending  
:  budget No 2  
:  3. Appropriations available14.087,050
1.761.000C. Commitments
1. Appropriations available
2. Sum not committed
3. Commitments
4. Remainder from total commitments
5. Commitments allocated15.850,695 :  
0.712 :
15.849,983 :  
35.752 : 15.848,050
15.814,231 :
:  B. 1982 appropriations  
:  Automatic carryover from 1982 2.645D.  Payments
1. Total sum allocated
2. Payments
3. Automatic carryover
4. Appropriations to be carried over  
(non-automatic)
5. Appropriations lapsed (1)15.814,231 :  
15.813.964 :
0,141 :
0,- : 
36,590 :
:  TOTAL 15.850,695 TOTAL 15.850,695 :
(1) of Which :  - against automatic carryover from 1982 :  0,126
- against 1983 appropriations :  36,464

ANNEX 2
EXPENDITURE CHARGED U N T IL  THE END OF DECEMBER 1 9 8 3
i n  m ECU
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY N E TH E R LA N D S ^^®  COMMUNITY TOTAL EECBOURG KINGDOM
CEREALS AND RICE |9l,9o6 b o , 926,217 ob,Toi  1005,93d -2,76 7  903,599 O,27 ,6  lOo.vav 298,5 ab 0,07? d.  S3«, lia
CEREALS REFUNDS 131, 65621 ,58b135,812 ba,Aua 795,971 a, 43b 142,461 u,u4o 67,602 211,091 1  1.529,961
CO M M O N WHEAT GRAIN AND 
FLOUR REFUNDSil.9d8 2,955 50,«9« 30,398 5bl,313 22,757 0,090 19,188 70,9b3 009,097
BARLEY GRAIN AND MALT REFUNDS 07, lU »320 39 »  2°3 193,281 9,395 b, 7 39 136,889 905.593
OTHER CEREALS REFUNDS 11 ,613 b,Ö10 ab,412 3a,atjb 32,026 0,093 117,981 ' 39,29« 3,978 299,269
FOOD AID REFUNDS, CURRENT 
CEREALS PROGRAMME 
FOOD AID REFUNDS PRIOR 
CEREALS PROGRAMMES0,2292,1 lb
2,9967,928
1,923/
l#7?aU, Ubb 
0,315 0,2619, bUS 
b, a«8
INTERVENTION STORAGE OF CEREALS i,2o9 9i,63o 258 ,so2 8,933  221,859 —  / , asï -33,80u o ,i6 t u , 2S6 66,378 565,631
CARRYO/ER PAYMENTS 1,2U9 1  *00/ 23,395 3,6s2 3«, 5l7 i,o5o 5,4230. 1 7  1 9,702 12,732 60,44/
TECHNICAL COSTS. PUBLIC  
STORAGE OF CEREALS0,633 1  3  , b 7  9 79,25b 7,O b i 60,343 2,191 ?0,o20 0,005 3,999 24,446 211,889
FINANCIAL COSTS, PUBLIC  
STORAGE OF CEREALS0,5«2 10,336 5b,U2b 7,0«528,680 0,52b 13,653 0,005 2,797 20,721 19U,2 9  3
OTHER PUBLIC STORAGE COSTS  
FO R  CEREALS-l,lla 16,006 100,172 -12,«b5 96,320 -1 1,029 -73, 7 9 7 -0,015 0,35b 8,975 129,510
OTHER STORAGE INTERVENTION  
(CEREALS)
INTERVENTION OTHER THAN F O R 8,336 3,523 29,228 1  b, 9t> f> 37,612 0,05320b  , b1 1 27,06b 20,962 0,072 350,628
CEREAL STORAGE
PRODUCTION AID, DU R U M  W H EA T 16,195 6,015 190,339 21b,550
REFUNDS FO R  THE PRODUCTION O F  
POTATO STARCH3,41b 7,932 7,251 11,125 29,725
OTHER PRODUCTION REFUNDS 6,152 u. 1 0 7 21.293 0,771 23,025 0,053 10,387 15,440 20,138 0,072 99,93b
OTHER INTERVENTION (CEREALS) 0,16« o.uoa 1,320 0,085 0,825 2,917
RICE 0,71,5 0 ,uni 2.375 0,9oB 67,b7/ 1,0260,121 42,o44
RICE REFUNDS n.ooo o.oni 2,355  o,oi6 6 m, «o ü 0,997  0,121  67 , »95

EXPENDITURE CHARGED UNTIL THE END OF DECEIVER 1983
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALYLUXEM­
BOURGNETHER- UNITED COMMIT fOTAL  
LANDS KINGDOM NITY EEC
FOOD AID REFUNDS, CURRENT
RICE PROGRAMME „
FOOD AID REFUNDS, PRIOR
RICE PROGRAMMES n,7l,a u.oso  0,972  23,239  0,02a 29,959
INTERVENTION, RICE
.............................................................................. L.............................................................................................................................................................................
SUGAR^ ISO,253 39, 863 25b,91b 11,89« 588,992 12,518 83,80« 0.01« 93,213 100,190  *  * " "  11316^162
REFUNDS FOR SUGAR AND 113,020  ?1,75U 132,078 0,0u6 386,198 9«9B1 0,187  0,018  SO .U SO  99,771  758,089
iSOGLUCOSE ..................................
RE
FUNDS FOR SUGAR AND 113,020 2l,75U 132,078 0,0ub 386,198 «,981 0,187 0,018 50,080 99,771 758,089
ISOGLUCOSE
FOOD AID REFUNDS, CURRENT  
SUGAR PROGRAMME
food  A ™ .  J IF F J iL Dsy  p r io r  .sugar  programmes
INTERVENTION FOR SUGAR 37,233 18,113 129,338 11,838 202,29« 7,538 63,217 «3,133* 5 0 ,il9 558^073
REIMBURSEMENT OF STORAGE  37,19« lb.Ob« 123,SOI 11,«38  196,917 7,538 83,105 * 92,583*" «9,7S9**"~*"”~~”"" s5q7s03
COSTS FOR SUGAR
PUBLIC STORAGE OF SUGAR  0,035  0,099  0,837 0,095  0,112  0,550  0,680  2 33s
REFUNDS FOR USE IN  CHEMICAL '  '
INDUSTRY  5.232 5,232
MEASURES TAKEN FOR OVERSEAS
DEPARTMENTS, SUGAR SUBSIDIES
TO IMPORTS OF SUGAR
OTHER INTERVENTION FOR SUGAR
OLIVE O IL 0,001  u,05l > 0,039  85,sob 6 ,«12  5 8 l,899 0,128  C,Bb 9 0,199  875,333
REFUNDS ƒ OR OLIVE O IL 2,972  0,057' 6,653 o ,u i 7 0,015  ~ *  9^715
PRODUCTION AND CONSUMPTION AIDS, _o»039 o5,0b« 5,556  523,92« 0.110  0.85« bi5,«77
OLIVE OIL
PRODUCTION AIDS, 79,881 1,292 3 1 7,66«  393 837
OLIVE OIL
CONSUMPTION AIDS ”0,039 10,183 8.266 206.260 0.110 0.859 221,690
OLIVE .O il _______ ' ................................................................................................................................................................................................................................................................
SPE
CIAL MEASURES FOR 3.291  io .56u 0,199  19,000
PRODUCTION AND CONSUMPTION
OF.Qf.mM. ______________________ _ . .
ME
ASURES IN  CONNECTION WITH .......................... I ' l 7 i  V o 'l Z  W U ' i
PRODUCTION OF OLIVE OIL

EXPENDITURE CHARGED UNTIL THE END OF DECEMBER 1983 in m ECU
ITEM BELGIUM DENMARK 1GERMANYGREECEFRANCEIRELANDITALYLUXEM­
BOURG •NETHER­
LANDSUNITED
KINGDOMNITYEEC
MEASURES IN  CONNECTION0,199 0,199
JfljTH CONSUMPTION OF OLIVE
INTERVENTION IN  THE FORM OF  
OLIVE O IL STORAGE-5,599 17,019 12,216
TECHNICAL PUBLIC STORAGE COSTS15,9u9 0,299 29,19d
FOR OLIVE OIL J X f Aft 1 6,903 20,589
FINANCIAL PUBLIC STORAGE COSTS
FOR OLIVE OIL
OTHER PUBLIC STORAGE COSTS-35,103 .2,667,-32,51b
FOR OLIVE OIL
OTHER STORAGE INTERVENTION
OTHER INTERVENTION FOR ° ,ooj 
n tv/p mi0,051 0,128 0,796 22,997 23,929
0
OILSEEDS AND PROTEIN 36,330  
PLA N TS ________17
,293 395,971 3,8 1  7 2b2,3b6 1,021 60,339 o.oiu 192,b3u lbB,106 1 11
OILSEEDS 30,««>5 10,13b 3t>l,279 3, b  12 200,892 0,093 113,289 196,706 995,553
REFOABSTOffTHLSERT ----------------------- 1 ,
 «3<i 1,996 0,967
190,2993,797
PRODUCTION A ID , 9,999 11,959 309,580 118,209 0,093 1.050 99,669 631.901
COLZA AND RAPE
PRODUCTION A ID , 23,76872,186 3,612 73,962 97,587 66,718 6,061 293,383
SUNFLOWER 5,b53 0,532 b, 185
PRODUCTION A ID ,0,360 19,989SOYA  2,M 3 0,003 0,001 10,077 1,«35
PRODUCTION A ID ,0,019 0,019
FLAX SEED
OTHER AIDS (OILSEEDS)  
INTERVENTION IN  THE FORM OF  
STORAGE FOR OILSEEDS  
OTHER INTERVENTION FOR OILSEEDS-3,161 -0,996-0,019 -3,670
PROTEIN PLANTS 5.9b57,157 19,692 0,2o5 53,525 0,170 1U,39b 0,010 29,396 21,901
PRODUCTION A ID , 5,965  
PEAS AND FIELD BEANS2,529 9,950 20,029 0,050 1,797 0,010 26,011 18,737
PRODUCTION A ID ,  
DRIED FODDER9,62b 9,739 0,205 33,501 0,120 b,550 3,335 2,663 57,736

EXPENDITURE CHARGED UNTIL THE END O F DECEMBER 1983in  m  ECU
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY LUXEM­
BOURGNETHER­
LANDSUNITED  CEMMU-  
KINGDOM NITYTOTAL
EEG
OTHER INTERVENTION FOR  
PROTEIN PLANTS
TEXTILE PLANTS AND SILKWORMS? , 1  U *» 1  «U, 3 7 1 ) 15,53« 0,001 0,520 1.225 0,018 0,233 lbu,03«
FIBRE FLAX AND HEMP 2', 106 15,53« 0,001 0,209 1,22« 0,018 0,233 19,395
PRODUCTION A ID , FIBRE FLAX 2,106 1« ,033 0,001 0,20b 1,229 0,018 17,388
SPECIFIC MEASURES (FIBRE FLAX)
PRODUCTION A ID , HEMP
OTHER. INTERVENTION (FIBRE FLAX  
AND HE1M P) i1,5u2 0,0020,253 0,253
1,504
COTTON 190,071 190,071
SILKWORMS 0,298 0,319 O,001 0,618
OTHER (TEXTILE PLAN TS)
•
FRUIT AND VEGETABLES 5,116 1  ,39« 35,706 3u5,027 118,03« 0,067 715,596 10,795 «,«60 1·1«6,099
FRESH FRUIT AND VEGETABLES3,20« U.596 13,622 102,973 93,996 0,051 276,397 7  , O S u 2,808 999,798
EXPORT REFUNDS FOR FRESH  
FRUIT AND VEGETABLES  
COMPENSATION FO R WITHDRAWALS  
AND BUYING-IN AND FOR PROCESSING  
AND DISTRIBUTION0,0d0
3,12«0,581
0,01«2,189  
11,«3«18,396  
7«,«706,582
36,198 0,05121,351
170,8972,590
9,S11 2,80851,919
303,457
COMPENSATION TO PROMOTE 
COMMUNITY CITRUS FRUIT
COMPENSATION TO ENCOURAGE 
PROCESSING OF CITRUS FRUIT
OTHER INTERVENTION 
(■FRESH FRUIT AND VEGETABLES)1,  186 
8, «200,666 13,300 
70,««913,152
79,270

EXPENDITURE CHARGED UNTIL THE END OF DECEMBER 1983in  m ECU
■■OOXEW-- [■■UNITED"
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY NETHERLANDS COMMUNITY TOTAL EEC
PROCESSED FRUIT AND  
V E $E I06LK ...................1,9
11 0,790 22,08<l 202,55« 7«, 592 0,016 «38,999 3,694 1,651
0,635 1,651746,300
6.155
469,225
265,738
5,182375,840
62,292EXPORT REFUNDS. PROCESSED 0,130 u,694 u,29i 1,039  0,632 o,oib o,867
FRUIT AND VEGETABLES  
PRODUCTION A ID ,
TOMATO-BASED PRODUCTS  
PRODUCTION A ID ,
FRUIT-BASED PRODUCTS  
PRODUCTION A ID ,
TINNED PINEAPPLE '
OTHER INTERVENTION FOR  
PROCESSED FRUIT AND  
VEGETABLES61,578 31,808
1,781 0,105 21,793 139,93« 36,971
5,1822,659
PRODUCTS OF THE WINE-GROWING α ,016 24,407 33,574 287,869 312,982 0,005 0,001 0,353 659,206
SECTOR »
REFUNDS ON PRODUCTS OF THE0.212 0,611 4,549 14,600 0,001 20.172
WTNF-GROWING SECTOR_________
INTERVENTION FOR PRODUCTS U  ,1)16 24,195 32,9b3 263,320 298,183 0,005 0,353 639,034
OF. JbE. W IC i« R C W m  S f £I2R
INTERVENTION IN  THE FORM OF  
STORAGE OF WINE AND GRAPE MUST0,798 6,342 69,348 65,97« 0,005 1*2,467
DISTILLATION OF WINE  
COMPULSORY DISTILLATION OF  
BY-PRODUCTS OF WINE-MAKING23,394 26,329
0,228150,328
42,873191,362  
19,V71391,414
63,072
AID TO USE OF MUST  
ACCEPTANCE OF ALCOHOL FROM0,016 0,002 0,0b4 20,771 20,876 0,353 42,081
COMPULSORY DISTLLATION ·
OTHER INTERVENTION FOR THE
WINE-GROWING SECTOR
TOBACCO 5,927 3b.162 294,219 73,853 260,741 0.423 671,325
REFUNDS ON TOBACCO 0,019 1,812 12,499 0,123 13,068 0,423 27,944

EXPENDITURE CHARGED UNTIL THE END OF DECEMBER TVQ5in m
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALYLUXEM­
BOURGNETHER­
LANDS- united"
KINGDOMCQMMU- TOTAL  
NITY EEC
PREMIUMS FOR TOBACCO5,90« 34,350 273,251 73,730 227,552 614,790
INTERVENTION IN  THE FORM 8,«o9 2U,1 2 1 28,590
OF TOBACCO STORAGE
TECHNICAL PUBLIC STORAGE COSTS  
FOR TOBACCOSi 361 2,572 10,933
FINANCIAL PUBLIC STORAGE COSTS 0,732 2,403 3,135
FOR TOBACCO
OTHER PUBLIC STORAGE COSTS FOR; -0,624 15,147 14,523
TOBACCO-.............................. ..
OTHER INTERVENTION FOR TOBACCO
OTHER SECTORS OR 1,515 12,63b 10,117 1,365 9,30« 0 , 100 6,392 o,o«u 6,901 7,175 55,5«6
AGRICULTURAL PRODUCTS
«
SEED 1,30« 12,565 2,66o 0,062 «,234 0,079 5,«47 0,07 1 6,825 5,334 42,977
HOPS 0,211 6,264 0,0u3 0,006 1,686 8,170
POTATOES
BEE-KEEPING 0,071 1.196 1,300 1,063 0,022 0,546 0,010 0,076 0,155 4,439
OTHER " " "  '
MILK AND MILK 197,«79 322,01« 1409,436 6,lo7 80«,1«2 226,026 101,091 4,124 859,551 465,060 4.396,07«
PRODUCTS
REFUNDS MILK AND51,«81 169.022 18«,623 1.703 207,020 75,244 21,52« 0,64« 500,296 90,585 1.326,750
M ILK. PRODUCTS ___________
REFUNDS BUTTER AND  
BUTTEROIL
REFUNDS SKIMMED-MILK17,353
«,93642,««0  
4,05731,96«
4,26990,21«
«6,93643,273
10,4«20,365
0,0410,001
0,026189,416
18,84521,35«
13,259436,379  
102,8S0
POWDER

EXPENDITURE CHARGED UNTIL THE BID OF DECEMBER 1983 in  m  ECU
ITEM BELGIUM DENM ARK G ERM ANY GREECE FRANCE IRELAND ITALY"COW F
B O U R GNETHERLANDSUNITED
KINGDOMCOMMUNITY TOTAL EEC
REFUNDS, CHEESE ",937 77,589 4b*b89 1,703 32,503 0, 1 8 1 16,332 0,016 49,484 15,660 292,056
REFUNDS, OTHER MILK PROD. H.biB 63.575 53,701 19,079 10,262 2,791 0,677 237,157 32,750 939,610
PRODUCTS n . . .0,592 0,930 2.67o 0,083 4*446
M W f R0,809 17.091 1,869 6,376 0,093 2,297 9,957 93,950
PRIOR PR O G R A M M ES  
FO O D  AID REFUNDS,
CURRENT PR O G R A M M E BUTTEROIL0,992
35,0361,969 0,«73
2,623 3.1052,939
59,525FO O D  AID REFUNDS,  2,30  
PRIOR PR O G R A M M ES BUTTEROIL19,951 2.001i
INTERVENTION 7»2ii  
STORAGE OF SKIMMED-MILK
POWDER. ......................................................
PR
IVATE STORAGE FO R SKIMMED-15,123 985.65b 97,085 7,3*16 -1.79i 0,067 10,591 63,167 634* 454
MI LX PO W D ER
FINANCIAL PUBLIC STORAGE D»8J7  
COSTS FO R  SKIMMED-MILK PO W D ER  
OTHER PUBLIC STORAGE COSTS S(9#20,892 18,169 1,339 2,687 0,188 0,016 1,177 9,369 29,169
2,37 3  
11.90759,726
912,7613,398
92,398V,93o
-5*3ia0,398
-2,3260,039
0,0322,832
6,56215,786
92,9969uf 32b  
514,96b
FOR .SKIMSE w m  JUMPER. __________
INTERV
ENTION IN  THE FO R M b1(1799«i,016 992,812 955,635 113,223 10,833 0  » 909 273,971 139,9b9 1.630,793
O F  AID F O R  U S E  O F
s i a m w m ............................................
AID SKIMMED-MILK POW DER,  25,056 8,290 255.712 358,399 19,590 1,972 0,869 199,031 17,669 631,692
CALF FEED
AID LIQUID SKIMMED-MILK,  9,159 36,891 6fi,1 6 1 1,891 0,377 0,303 0.029 2,557 0,959 119.76/
CALF FEED
AID SKIMMED-MILK PO W D ER  FO R1,926 0,503 -0,006 58,731 0,199 61,353
FEED, OTHER ANIMALS 16.959  
AID LIQUID SKIMMED-MILK FO R21,318 112,565 6,072 33,753 6,564 5,920 109,915 315,067
FEED, OTHER ANIMALS _2S.se>e  
AID SKIMMED-MILK PROCESSED INTO CASEIN56,375 87,652 59,050 62,733 11,537 302,915
OTHER AID (SKIMMED-MIUO
INTERVENTION STORAGE 16,952  
OF BUTTER AND C R EA M5,591 177,621 67,019 10,910 1,897 0,283 76,729 59,336 41U,7A6
PRIVATE STORAGE (BUTTER 5,873  
AND CREAM)1,59u 28,338 17,611 3,o3e U.39S 0,218 36,602 10,293 l0u,655
TECHNICAL PUBLIC STORAGE  1,588 1,285 22,613 19,109 9, 109 0,125 0,032 11,095 11,962 66,408
COSTS FO R BUTTER AND C R EA M  
FINANCIAL PUBLIC STORAGE  ?(2,<l  
COSTS FO R  BUTTER AND C R EA M2,317 39,00b 21,166 6,527 0,206
1,1710,059
-0,02018,095
12,93719,593
13,090109,258
139,969OTHER STORAGE COSTS  FO R 9(217  
BUIIER-AND-CREAM .................................. .0,
3*9 87,669 13,913 -3,657
OTHER MEASURES  FO R 76,350  
BUTTER FAT3u,793 76,606 0,5 *ib 69,701 23,902 31,987 2,556 69,57* 139,217 996,936
CONSUMPTION AID, BUTTER  
AND SOCIAL W ELFARE RECIPIENTS10,MQo 22,b8b 1,978 91,916 139,526

EXPENDITURE CHARGED U N T IL  THE END DECEMBER 1 9 8 3
in m ECU
ITEM BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY••COK0«F
BOURGNETHERLANDS
Z . c O T U ""TOTAL EEC
OTHER MEASURES (BUTTER FAT)7b,3ii) 12,36« 7 8,b08 0,5«6 66,7J1 1,216 31,587 0,577 99,57b «7,801 361,908
INTERVENTION FOR OTHER 
MILK PRODUCTSu, 22b 6, Ö04 UrÜOÖ «6,39/ 53,/13
STORAGE OF CHEESE0,225 6,664 ü'U08 06,397 53,713
OTHER INTERVENTION (OTHER
ImILin rKUuUu N>y-·- — -  —  —  —  —  -  — -  —  -  —
OTHER MEASURES IN  THE MILK 
A N D  M il K  PRODUCTS SECTOR7,li6 17 ,683 90,113 3,250 30,125 1U,U2U 6,795 0,449 l«,2«b 66,232 24d,231
W f f i  M L ™  TO MILKSM BW "H E M >
SCHOOL MILK
MARKET DEVELOPMENT MEASURES1,392 HI,630 47,78b 9,«18 3,027 0,229 4,604 16,721 92,009
2,4^7 
2,2383,858
3,19826,387 
15,527n, 49n
0,8t>38,296
11,0283,633
1,7352,680
5,U«80,050
0,1704,022
5,48633,838 
14,6b883,681
59,962
IMPROVEMENT OF MILK QUALITY1 ,ObO 2,611 1,897 1,383 1,625 1,067 0,132 1,00« 10,579
OTHER MEASURES UNDER PROGRAMME TO 
EXPAND MILK PRODUCTS MARKET
OTHER MEASURES (M ILK AND MILK PRODUCTS)
FINANCIAL CONTRIBUTION BY 
MILK PRODUCERS-11.521 -28,611 -140,bO£ -116,119 -27,070 -3l,U88 -1,307 -73,612 -93,«30 -527,361
MEASURES FOR SMALL PRODUCERS « .< •'«  3 u , i 8 i  n ,h 08 39,837 la .s f u  12.983 0,300  ?,S5« 6,9 8 3  12«,32&
BEEF/VEAL i6,j«o « 3.007  253.003  8,665 aoi,«29 337.6  a s  325,305  68,«82  212,683  1.736,««9
REFUNDS FOR BEEF/VEAL 10,175 44,o34 163,136 Ibft,963 238,432 4 0, n o 49,U57 105,665 828,171
INTERVENTION STORAGE OF 
BEEF/VEAL4,879 36,252 87,515 0,541 191,977 7o,839 191,792 19,367 21,222 632,383
PRIVATE STORAGE (BEEF/VEAL) 
TECHNICAL PUBLIC STORAGE COSTS 
FOR BEEF/VEAL
FINANCIAL PUBLIC STORAGE COSTS 
FOR BEEF/VEAL
PTHER PUBLIC STORAGE COSTS 
-FOR BEEF/VEAL1,576 
U, 4 9ft
0,2130,604 
7 , 782
4,17«2,383
13,223
7,0980,059
0,0254,226
26,06«
12,0350,073 
1«,7bl
6,8194,b34 
23,62o
19,0280,35«
2,892
1,5380,192
5,259
2,86816,041 
93,9«7
53,798
2,593 25,691 66,609 0,437 151,672 53,185 162,703 14,58« 12.903 «68,597

\ EXPENDITURE UNTIL THE END OF DECEMBER 1983
in  m  ECU
ITEM BELGIUM DENMARK ' GERMANY GREECE FRANCE IRELAND ITALYLUXEM­
BOURGNETHERLANDSUNITED rnNMWTTV  
KINGDOM C0MV,LJNITYTOTAL EEC
INTERVENTION OTHER THAN  
BEEF/VEAl STORAGE1,18*0,121 0,352 8,114 42,488 22,415 85,404 0.058 1X5,797 275,935
PREMIUMS, SUCKLER COW S  
CALF PREMIUMS1,1860,121 0,39s 1,710
6,40442,488 12,615
9,80011,415
73,9880,056 21,077
12,78691,065
102,979
PREMIUMS FOR SLAUGHTER OF-0,043 81,934 81,891
ADULT CATTLE OTHER THAN COW S
OTHER INTERVENTION
(BEEF/VEAL).  f•
SHEEP- AND GOATMEAT 0,137 3.729 1,150 0,645 11,434 0,222 ,0,019 2,011 286,250 505,596
REFUNDS FOR SHEEP- AND  
GOATMEAT
*
INTERVENTION FOR SHEEP- AND 0,13/ 3,729 1,150 0,645 11,434 0,222 0,019 2,011 266,250 305,596
GOATMEAT
PREMIUMS FOR SHEEP- AND  
GOATMEAT
STORAGE OF SHEEP- AND  
GOATMEAT
OTHER INTERVENTION,  
SHEEP- AND GOATMEAT0.137 3,729 1,150 0,645 11,434 0,222 0,019 2,011 286,250 305,598
PIGMEAT 10,478 72.596 17,332 0,018 5,043 5, b91 8,7410,01220,211 4,868 144,993
REFUNDS FOR PIGMEAT 7,901 69,827 9,088 3,413 5.517’ 3,294 0,005 17,256 3,909 120,211
INTERVENTION FOR PIGMEAT 2,577 2,771 8,2950, Ol 6 1,630 0,174 5,446 0,007 2,955 0,959 24,783
EGGS AND POULTRY3,839 b ,5b 1 11,083 0,132 74,762 O.Olo 0.2b9 0,003 24,94b 1,845 123,27b

EXPENDITURE CH AR G ED UNTIL THE END OF DEC0CER 1983
in m ECU
ITEM BELGIUM DEPNARK G ERM ANY GREECE FRANCE IRELAND ITALY NETTCRLANDS COWUNITY TOTAL EEC
REFUNDS FO R EG G S 1,126 U.250 3.126 0/0^9 5,786 0,003 0,130 0,003 17,222 0,7 11 30,909
REFUNDS FO R POULTRY 2.713 6,311 5,955 0,06? 68,997 0,013 0,139 7,729 0,933 ’2,667
REFUNDS O N  CERTAIN G O O D S 1 8,095 2 0 ,9 9 5  
OBTAINED BY PROCESSING.
AGRICULTURAL PRODUCTS97,169 3,005 39,799 20.366 26,225 0,052 81,7 52 60,587 393,187
REFUNDS FOR CEREALS EXPORTED  
IN THE FO R M  OF SPIRITUOUS  
BEVERAGES0,301 0,239 29,079 29,619
REFUNDS O N  CERTAIN G O O D S 1 8.095 26,995 
OBTAINED BY PROCESSING  
AGRICULTURAL PRODUCTS97,169 3,005 39,799 20,267 26,225 0,052 61,519 51,508 313,568
TOTAL SECTORS 589, 795 651,259 2926,710 961,793 3668,625 612,369 2d69,629 9,526 1919,166 16o0,8l3 0,525 15.903,359
ACCESSION CAs GRANTED 0,2/6 o,oil  > 0,016  0,269
FO R INTRA-COfMJNITY TRADE
1
MCAs CHARGED OR GRANTED 27,377  27,3*5 
FOR TRADE IN AGRICULTURAL 
PRODUCTS ____________________ ____19
7,536 25,336 -55,632 -1,189 0,039 291,729 26,194 968,326
MCAs ON INTRA-COMMUNITY 2 8.9 19 ie,969 -12,902 25,336 -55,832 -0,209 -1,195 0,039 168,336 -20,686 149,076
1BME. ___________________________________
MC
As IMPORTS PAID BY 35,850 25,569 111,599 0.022 1.339 0,438 0,091 174,823
IMPORTING M S  
(DEPRECIATING CURRENCY)

EXPENDITURE CHARGED UNTIL THE EN D  O F  DECEM BER 1983
.iELJQ -ÉCU.
ITEMBELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY NETHERLANDS C O M M T Y  TOTAL EEC
MC As IMPORTS PAID BY EXPORTING 3,850
MS FOR INPORTING MS (DEPR. CURRENCY)
MCAs INPORTS CHARGED BY IMPORTING  
MS (APPR. CURRENCY)
MCAs EXPORTS PAID BY EXPORTING  
MS CAPPR. CURRENCY)
MCAs EXPORTS CHARGED BY EXPORTING _.? 8„  
MS (APPR. CURRENCY) . 'b,«oi a  i , u  i < »
0,893 -1,805 *391,597
0,959 13,973 358,12b2b,827 2,12b
-2,150 0,003
1,992
-0,039 -199,211 -2,3520,00b 10,815 1,397
“U,00b -138,981 -100,324
298,882 79,852
-2,538 -0,399 -1,802
MCAs ON EXTRA-CONMUNIjTY TRADE 0,«b3 8,385 159,937 0,011 123,393 87,031
PORTION OF MCAs "GRANTED*0 N~IN p5rTS" 0*109'
(IN TO  MS WITH DEPR. CURRENCY)
EXCEEDING INPORT LEVY MCAs ON EXPORTS n  
PAID BY EXPORTING MS (APPR. CURRENCY) '72,392
-835,283
750,935
-213,789
339,250
8,385 159,9370,011 0,827
123,393 86,6540,597
338,703
SUBTOTAL COMPENSATORY AMOUNTS 27,377 27,335 197,536 25,6l0 -55,832 -0,198 -1,199 0,039 291,729 26,198 886,595
TOTAL SECTORS AND COMPENSATORY  
AMOUNTS617,122 678,598 3078,286 -1007,8u3 3632,793 612,170 2866,b30 4,568 l7lO,891 1687,007 0,525 15.893,954
COMMON ORGANIZATION OF FISHERIES  
MARKETS0,153 2,824 2,3810,0 1  62,21« 3,822 2,927 6,119 5,692 25,750
REFUNDS ON FISHERY PRODUCTS U  ,21 8 0,460 0,010 1,655 5,300 0,589 6,233
INTERVENTION.FOR FISHERY PRODUCTS 0,153 2,605 1,9210,01B 2.2U5 1,766 2,927 0,618 5,103 17,517
WITHDRAWAL AND CARRYOVER PREMIUM  
FOR FISHERY PRODUCTS0,153 2,605 1,9210,016 2,205 1,766 2,927 0,816 5,103 17,517

EXPENDITURE CHARGED UNTIL THE END OF DECEMBER 1983in m ECU
IT E M  B E LG IU M DENMARK GERMANY GREECE FRANCE IR E LA N D
i t a l y  NE™E a jw s  c o m j,inT O T A L EEC
P R IV A T E  STORAGE A ID  FOR 
F IS H E R Y  PRODUCTS
OTHER IN T E R V E N T IO N  FOR 
F IS H E R Y  PRODUCTS
GRAND TO T A L M 7 ,2 7 5 6 8 1 ,4 1 7 3 0 7 6,628 ■7007,421 3635,007 61 5 ,5 4 2 2 8 7 1,5 5 7  4,567 1 7 1 7,0 1 6  1642,644 0 ,5 2 5 1 5 .4 1 9 ,7 0 3
*
P R O V IS IO N A L  A P P R O P R IA T IO N S -5 , a o o  
FROM EAGGF GUARANTEE S E C TIO N  
AND CLEARANCE PR EVIO U S YEARS ( 1 )2 ,1 0 7 1,5 75 -6 6 ,2 3 4 7,2 47 -4 8 ,1 1 7  - 0 ,3 2 6 - 3 ,0 4 5  3 ,4 3 0 -1 0 6 ,1 1 6
P R O V IS IO N A L  AP P R O P R IA TIO N S
FROM EAGGF GUARANTEE S E C TIO N  ______________________________
♦
CL
EARANCE PREVIO US YEARS -5 ,2 o o 2 ,1 0 7 1,5 75 -6 6 ,2 3 4 7,247 -4 8 ,1 1 7  - u , 326 - 3 ,0 4 5  3 ,4 3 0 -1 0 8 ,1 1 8
GRAND T O T A L AND 6 i2 ,° ? 5  
CLEARANCES _6 *3 ,5 2 4 307 8.2 0 3 •7007,421 3568,768 6 22,834 2 6 2 3,4 4 0  4,241 1713,921 1696,624 0 ,5 2 5 1S«611,585
(1) Clearance of accounts for 1976 and 1977 (c.f. annexes 20 and 21 of the 12th Financial Report covering 1982)

ANNEX 3 :  EAGGF GUARANTEE EXPENDITURE BY SECTOR (X)
( i n  m ECU)
NATURE OF EXPENDITURE 1978 1979 1980 1981 1982 1983
CEREALS
Refunds
Intervention, of which :
- production refunds
- aid for durum wheat
- storage 
RICE 
Refundi 
Intervention 
SUGAR 
Refunds
Intervention, of Which :
- reimbursement of 
storage costs
OLIVE OIL 
Refunds!
Intervention
OILSEED^
Refunds;
Intervention, of Which :
- Colza, rape and 
sunflower seeds
- Soya |
- Flax seed 
PROTEIN PLANTS 
Refunds
Intervention, of which :
- peas, and field beans
- dried |  fodder 
TEXTILE PLANTS AND 
SILKWORMS.  of which :
- flax and hemp
- cotton
FRUIT AND VEGETABLES 
Refunds
- fresh
- processed 
Intervention
- fresh
- processed 
WINE 
Refunds
Intervention, of which :
- private storage aid
- compulsory distillation 
of by-products of wine­
making
- others (mainly 
distillation)
TOBACCO
Refunds
Intervention1.112,5
17,9
878,0
182,1
142,71.563,7 1.669,0
831,9
280,6
117,0
89,0
72,3
16,8
1,1
640,4
237,6
227,9
0,0
182,1
0,1
142,6
131,1
0.4
10,9
43,9
15,9
100,743,9
42,6
15,4
47,9
52,821,0
26,9
49,1
3,7
63,7
1,6
52,3
35,3
9,8
10,9
216,1
2,7
213,41.184,7
379,1
42,9
939,8
388,6
217,7
61,9
18,1
442,9
61,9
225,4143.3
115.4 
88,9
41,7
1,2
685,1
254,7
240,0
0,0
388,6
1,2
216,5
202,6
1,3
12,4
61,9
15,3
46,6
17,6
34,5
408,428,2
6,3
123,4
284,9
4,6
57,3
22.5
8,9
14.5
3.7
221,71.174,7
494,31.921,4
148,1
129,0
212,8
58,7
575,2
317,9
369,444,4
14,3
286,2
289,0
272,6
0,0
317,9
3,7
365,7
349,4
6,3
9,8
60,5
17,2
687,360,5
27,0
33,5
16,8
41,3
646,039,3
1,9
155,7
490,3
299,5
26,4
273,1
71,4
0,1
194,5
309,3
4,5
304,81.206,3
715,1
21,7
767,5
442,7
582,7129.2
171.2 
341,7
17,2
9,5
409.2
358.3
344,3
2,9
439,8
5,4
577,31.824,5
1
50,3
1.241,9
493,1
720,7
566,1
2,2
8.6
65,5
72,3
641,165.5
31,4
34,1
17,0
54,9
42,8
598,3
459,440,9
1,9
180,0
418,3
25,8
433,6
85,7
0,3
314,9
361,8
5,8
356,082,8
116,4
914,3
570,6
622,6.064,9
759,62.441,2
135.4 
165,8
453.41.525,0
916,2
129,7
218.5
565.6
40,0
9,3
744.0
497.0
489,9
8,8
484,3
3,8
716,992,9
1.316,2
675,3
945,667,9
25,0
758.1
558.1
550,5
9.7 
665,6
3.7 
941,9
703,0
7,3
6.7
82,8
41,1
41,7
19.5 
96,2
59.5142,3
160.0
1.196,1924,8
6,2
14,5
142,3
84.6
57.7
19,3
140,1
58,1
854,853,1
6,5
305,3
549,51.138,051,9
6,2
397,9
740,1
659.2
31,9
538,720,2
639,0
108.4
9,0
390.5
671,3142,5
63,1
391,4
17,3
605,327,9
643,4

OTHER SECTORS, of which : 31,4 41,3 38,2 46,7 53,4 55,6- seeds 20,3 30,1 32,0 38,8 43,4 43,0- hops 11,1 10,1 6,2 5,9 5,4 8,2MILK AND MILK PRODUCTS 4.014,6 4.527,5 4752,0 3.342,7 3.327,7 4.396,1Refunds 1.565,0 2.087,9 2745,9 1.886,3 1.521.3 1.326,8Intervention, of which : 2.449,6 2.439,6 2.006,1 1.456,4 1.806.4 3.069,3- aid for skimmed milk 1.131,7 1.310,2 1.281,6 1.157,4 1.310,5 1.630,7- storage of skimmed milk 682,1 361,1 20,6 83,4 135,4 634,5- storage of butter 506,1 475,6 439,5 214,7 196,6 410,8- disposal of butter 112,8 154,9 207,6 211,8 414,1 496,4- financial participation
by milk producers - 156,1 - 942 - 222,9 - 478,5 - 537,3 - 527,4
- expansion of the markets 49,9 110,3 109,4 106,2 105,7 154,2BEEF/VEAL 638,7 748,2 1363,3 1.436,9 1.158,6 1.736,5Refunds 145,4 270,2 715,5 825,2 643,5 828,2
Intervention, of which : 493,3 478,0 647,8 611,7 515,1 908,3- public and priv. storage 413,0 4172 504,1 393,1 341,5 632,4
- calf premiums 76,9 603 77,7 102,4 74,4 103,0SHEEP- AND GOATMEAT - - 53,5 191,5 251,7 305,6Refunds - _ _ _0,0
Intervention - - 53,5 191,5 251,7 305,6
PIGMEAT 45,0 104,9 115,6 154,6 111,6 145,0
Refunds 32,2 78,4 91,6 132,6 96,1 120,2Intervention 12,8 26,5 24,0 22,0 15,5 24,8EGGS AND POULTRYMEAT 38,1 79,5 85,5 83,9 103,9 123,3Refunds 38,1 79,5 85,5 83,9 103,9 123,3
- eggs 7,5 16,0 17,5 18,1 24,2 30,4
- poultrymeat 30,6 63,5 68,0 65,8 79,7 92,9
NON-ANNEX II PRODUCTS 208,5 252,1 221,3 282,4 414,4 343,2
Refunds 208,5 252,1 221,3 282,4 414,4 343,2
FISHERIES 15,4 17,0 23,0 28,0 34,0 25,7
Refunds 8,0 8,5 11.4 12,6 13,8 8,2
Intervention .7 , A 8.5 11.6 15.4 20.2 17.5
TOTAL AGRICULTURAL
EXPENDITURE 7765,2 9.731,2 11.016,4 10.902,8 12.092,5 15.431,1
Accession compensatory
amounts 27,2 1,1 _ 0,1 0,4 0,3
Monetary compensatory
amounts 880.3 708.3 298.5 238.3 312.7 488.3
TOTAL EXPENDITURE 8672,7 10.440,7 11.314,9 11.141,2/10.980,2 12.405,6 15.919,7/15.811.6
EAGGF-GUARANTEE SECTION_______ ÎZ L · _______ill-
(1) The expenditure is based on the declarations from the Member States under the advance payments arrangement and charged to each year in 
accordance with Article 109 of the Financial Regulation.
(2) Including the reduction in expenditure of 161 m ECU disallowed when the 1974/75 accounts were cleared.
(3) Including the reduction in expenditure of 108.1 m ECU when the 1976/77 accounts were cleared.

ANNEX 4 :  nnEAvnnmj OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY - 1983
(in m ECU)
Breakdown of expenditure bv sector and economic category
Total Export Intervention
SECTOR expenditure refunds Withdrawal Price
Storage and similar compensatory Guidance Total
(1) operations measures premiums
1 2 = 3 + 8 3 4 5 6 7 8=4+5+6+7
Cereals 2.441,2 1.525,0 476,7 - 439,5 (2) - 916,2
Rice 92,9 67,9 - - 25,0 - 25,0
Sugar 1.316,2 758,1 550,5 (3) - 7,6 558,1
Olive oil 675,3 9,7 12,2 - 653,4 - 665,6
Oilseeds, of which : 945,6 3,7 - 3,7 - 945,6 941,9
- colza, rape and921,1sunflower seeds 924,8 3,7 - 3,7 - 924,8 -
Protein plants, of Which: 142,3 - - - 142,3 — 142,3
- peas and field beans 84,6 - - 84,6 - 84,6
- dried fodder 57,7 - - - 57,7 — 57,7
Fibre plants, of which : 160,0 - - - 160,0 — 160,0
- flax and hemp 19,3 - - - 19,3 - 19,3
- cotton 140,1 - - “ /140,1 - 140,1
- silkworms 0,6 - - - 0,6 - 0,6
Fruit and vegetables 1.196,1 58,1 - 303,5 834,5 (4) 1.138,0
Wine 659,2 20,2 142,5 391,4 (5) 105,1 (6) 639,0
Tobacco 671,3 27,9 28,6 - 614,8 - 643,4
Other sectors, of Which : 55,6 - - 55,6 - 55,6
- seeds 43,0 - - - 43,0 43,0
- hops 8,2 - - - 8,2 - 8,2
- beekeeping 4,4 - - - 4,4 — 4,4
Milk and milk products, 4.396,1 1.326,8 1.029,5 - 1.947,8 (7) 92,0 (8) 3.069,3
of which :2.265,2- skimmed milk 2.416,4 151,2 634,5 (9) - 1.630,7
- butter 1.406,0 498,8 341,3 - 565,9 - 907,2
Beef/Veal 1.736,5 828,2 632,3 - 173,0 103,0(10) 908,3
Sheep- and goatmeat 305,6 0,0 - - 305,6 - 305,6
Pigmeat 145,0 120,2 24,8 - — 24,8
Eggs and poultrymeat 123,3 123,3 - — — —
Non-Annex II products 343,2 343,2 - -
Fisheries 25.7 8.2- 17,5 - - _______17,5__
SU
BTOTAL 15.431,1 5.220,5 2.893,4 712,4 6.409,8 195,0 10.210,6
% 100 33.8 18.8 4.6 *1,5___________1*3____ 66
.2
Comoensatorv amounts 488.6 339.2 _ 149.4 - 149.4
TOTAL 15.919,7 5.559,7 2.893,4 712,4 6.559,2 195,0 10.360,0
100 34,9 18.2_______^5___________4Ll2_________Lt2___ 65
.1

FOOTNOTBS TO ANNEX 4
1) Private and public storage. Details of expenditure on storage are given in Annex 5.
2) Including production refunds (129.7 m ECU) and aid for durum wheat (218.5 m ECU).
3) Reimbursement of private storage costs.
4) Promotion (15.2 m ECU) and processing of Community citrus fruit (79.3 m ECU) + intervention in respect of proccessed  
products (740.1 m ECU).
5) Distillation measures (391.4 m ECU).
!
6) Aid for the re-storage of table wines (5.6 m ECU) and aid for concentrated wine musts (42.1 m ECU).
7) The co-responsibility levy (527.4 m ECU) has been deducted.
8) Milk non-marketiig and dairy herd conversion premiums.
9) Including 548.8 ii ECU for skimmed milk powder used for feeding pigs and poultry.
0) Calving premiums to promote the restocking of herds.

-  90 -
ANNEX 5
BREAKDOWN OF INTERVENTION IN RESPECT OF STORAGE COSTS IN 1983
in m ECU
of which :
:  PRODUCTS Private
storagePublic
storageTechnical
costsFinancial
costsDifference :  
between buying-in :  
and selling :  
prices (1) :
:  Cereals - - 476,7 211,9 140,3 124,5 :
:  Sugar 550,5 (2) - - - :
:  Olive oil - 12,2 24,1 20,6 32,5 :
:  Oilseeds - - 3,7 0,1 0,3 4,1 :
:  Flax/hemp - - - - :
:  Wine 142,5 - - - :
:  Tobacco - 28,6 10,9 3,2 14,5 :
:  Milk and milk  
:  products154,4 (3) 875,1 95,6 199,6 579,9 :
:  Beef/veal 14,0 618,3 93,9 55,8 468,6 :
:  Pigmeat 24,8 - - - :
:  TOTAL 886,2 2.007,2 436,5 419,8 1.150,9 :
(1) Part of this difference may be due either to sales by tender on the world market (in  
which case the equivalent of the export refund is included in the selling price) or to  
special disposal measures on the internal market. Minus signs indicate a profit on sale.
(2) Storage costs in the sugar sector are covered by charging storage levies to sugar  
manufacturers.
(3) Including storage of cheese (53.7 m ECU).

91
ANNEX 6
QUANTITY AND VALUE OF PRODUCTS IN PUBLIC STORAGE
Situation at 31.12.1982 Situation at 30.11.83 (1) :
:  PRODUCTS Quantity Value (2) Quantity Value (3) :
(tonnes) (m ECU) (tonnes) (m ECU) :
:  Common wheat 6.864.353 1.273,609 6.806.383 1.278,741 :
:  Common Wheat not suitable
:  for bread-making 23.194 4,319 13.972 2,746 :
:  Barley 1.680.882 304,919 1.672.888 322,546 :
:  Rye 298.491 57,887 311.499 63,140 :
:  Durum Wheat 800.729 199,155 736.811 186,616 :
:  Olive oil 181.385 287,755 120.745 174,515 :
:  Colza 38.550 14,753 - :
:  Tobacco - leaf 4.396 3,500 3.838 2,946 :
:  Tobacco - processed 4.241 3,948 11.373 9,372 :
:  Tobacco - baled 28.909 35,405 15.378 18,937 :
:  Skimmed milk powder 605.214 854,366 957.201 1.457,849 :
:  Butter 138.990 467,014 686.278 2.474,586 :
:  Beef (carcases) 155.875 337,683 301.380 762,335 :
:  Boned beef 61.383 166,332 88.704 280,157 :
:  TOTAL 4.010,645 7.034,486 :
(1) Article 6(1) of Regulation (EEC) No 3184/83 lays down that category 2  
expenditure to be declared for a year is calculated on the basis of the  
operations carried out during the period from December of one year to November  
the next year.
(2) The figures in ECU were calculated by applying to the amounts given in national  
currency the budgetary rates which applied for the purposes of converting into  
ECU the expenditure for December.
(3) The figures in ECU were calculated by applying to the amounts given in national  
currency the budgetary rates which applied for the purposes of converting into  
ECU the expenditure for November.

- 92 -
ANNEX 7
Breakdown of intervention expenditure in the form of price
compensation aids  
(1983 data)
(in m ECU)
SECTORPRODUCTION
AIDPROCESSING  
AID____TOT
AL
Cereals 
Rice 
Sugar 
Olive oil
Oilseeds, of which :
- colza, rape and  
sunflower seeds
Protein plants, of Which:
- peas and field beans
- dried fodder
Textile plants, of which:
- flax and hemp
- cotton
Fruit and vegetables
Wine
Tobacco
Other sectors, of which:
- seeds
- hops
Milk products, of which :
- skimmed milk
- butter
- co-responsibility (5)  
Beef/veal
Sheepmeat _______________
SUBTOTAL
Intra-Com
munity MCAs  
+ accession CAs _____30
9.8 
25,0
5,2
629.5
945.6
142,3
160,0
15,2
105,1
614.8 
55,6
186,0129,7
2,4 (1) 
23,9
924,8
84.6
57.7
19,3
140,1
819,3 (2)
43,0
8,2
1.761,8
434,8(3)  
-527,4 
172,9 (6)
305.6________1.
195,9(4)  
565,9439.5 
25,0
7,6
653.4
945.6
142,3
160,0
834.5 
105,1
614.8 
55,6
1.947,8
172.9
305.6924,8
84.6
57.7
19,3
140,1
43,0
8,2
.630,7
565,9
527,4
3.672.6 2.737.1 6.409.7
149,4 149.4
GRAND TOTAL 3.822.0 2.737,1 6.559.1
1) Refunds for the use of sugar in the chemical industry.
2) Processing and distribution of fruit and vegetables withdrawn from the market,  
financial compensation for the processing of citrus fruit, aid for tinned  
pineapple and premiums for the processing of fruit and vegetables.
3) Aid in respect of liquid skimmed-milk for animal feed (calves, etc.).
4) Aid in respect of skimmed-milk powder for animal feed (calves, etc.) and aid in  
respect of skimmed-milk processed into casein.
5) The figures are negative because co-responsibility takes the form of a levy.
6) Premiums for orderly marketing and slaughtering of adult cattle and for suckler  
cows.

ANNEX 8
Overall cost of the Guarantee Section as a percentage of gross domestic product (GDP)
BAGGF Guarantee expenditure Community gross EAGGF Guarantee expenditure :
('000m ECU) domestic product at as X of Community gross :
:  Year Minus market prices domestic product :
Gross agricultural ('000 m ECU)
levies (source :  CRONOS) Gross Net
:  a b c d e = 100 b/d f = 100 c/d :
:  1976 5,587 4,414 1.269,3 0,44 0,35
:  1977 6,830 4,692 1.415,2 0,48 0,33
:  1978 8,673 6,390 1.570,7 0,55 0,41
:  1979 10,440 8,297 1.767,4 0,59 0,47
:  1980 11,315 9,313 1.991,5 0,57 0,47
:  1981 10,980 9,233 2.213,3 0,50 0,42
:  1982 12,406 10,178 2.411,7 0,51 0,42
:  1983 15,812 13,517 2.566,8 (*) 0,62 (*) 0,53 (*) :
(*) Provisional.

94
ANNEX 9
Revenue from the co-responsibility levy on milk and allocation  
of proceeds among various schemes
(in m ECU)
Measure 1977
(from)
16.91978 197919801981 1982198316.9.77 to  
31.12.83
A. Revenue from co­
responsibility levy  
(1)24,1 156,1 94,2222,9478,5 537,3 527,4 2.040,5
B. Total expenditure  
a) School milk  
(R/1080/77)7,553,4
10,3113,3
30,-109,4
45,7117,1
41,4197,7
49,1335,1
59,8930,4
236,3
b) butter for the  
manufacture of  
ice-cream  
(R/232/75,  
R/262/79,  
R/1932/81)7,5 28,523,824,- 24,422,630,9 161,7
c) concentrated  
butter for dir.  
consumption  
(R/3A9/73,  
R/649/78)4,5 3,65,1 7,35,75,4 31,6
d) promotion,
advertising and  
market research  
in the Community  
(R/723/78))
)
)
)
))
)
)
)
)37,4 26,635,2 25,660,-)
)
)
)
)
)
e) market research  
outside the  
Community  
(R/1993/78,  
R/1024/78))
) - 
)
)
)
)10,1)
)
)
)
)) 244,3 
)
)
)
)
)
f) improvement of  
the quality of  
milk
(R/1271/78))
)
)
)
)15,5 8,-8,86,5 10,6 )
)
)
)
g) disposal for  
pig and poultry  
feed
(R/368/77,443/77  
and R/1844/77)88,2168,4 256,6
EXPENDITURE/REVENUE
(%)31,1% 34,2%117,1% 49,1% 24,5%36,8% 63,5% 45,6%
(1) Excluding appropriations carried over from one year to the next.

ANHEX 10
EQUALIZATION OF STORAGE COSTS FOR SUGAR  
A. COMMUNITY SUGAR
Situation at 10.4.1984
:  Sugar  
:  yearTotal
levies
(ECU)Total
reimbursement
(ECU)Annual balance Cumulative balance Duration :  
of storage :  
(months) : absolute (ECU) X (a) absolute (ECU) X (a)
:  1968/69 64844.437,00 63916054,19 +928382,81 +1,43 +928.382,81 +1,43 5,63
:  1969/70 65226.052,11 69848500,70 -4622448,59 -7,09 -3.694.065,78 -2,84 6,13
:  1970/71 69029.052,44 65111106,99 +3917945,45 +5,68 +223.879,67 +0,11 5,38
:  1971/72 97151.231,54 92680.188,23 +4471043,31 +4,60 +4.694.922,98 +1,58 5,94
:  1972/73 91067.000,23 90747372,33 +319627,90 +0,35 +5.014.550,88 +1,29 5,81
:  1973/74 101755.638,48 92645695,20 +9109943,28 +8,95 +14.124.494,16 +2,89 4,80
:  1974/75 104267.684,38 97929484,41 +6338199,97 +6,08 +20.462.694,13 +3,45 4,64
:  1975/76 109434.955,76 160690238,39 -51255282,63_46,84 -30.792.588,50 -4,38 6,24
:  1976/77 201167.703,48 184974737,03 +16192966,45 +8,05 -14.599.622,05 -1,62 5,99
:  1977/78 233088.197,63 230546438,85 +2541758,78 +1,09 -12.057.863,27 -1,06 5,84
:  1978/79 248919042,20 239531569,30 +9387.472,90 +3,77 -2.670.390,37 -0,19 6,35
:  1979/80 239233165,31 251115042,90-11881.877,59 -4,97 -14.552.267,96 -0,90 6,17
:  1980/81 326429664,49 316380967,10 +10.048697,39 +3,08 -4.503.570,57 -0,23 6,09
:  1981/82 407400747,70 432953093,58 -25 552345,88 -6,27 -30.055.916,45 -1,27 6,50
:  1982/83 478687704,25 541149513,66 —62461.809,41 —13,05 —92.517.725,86 —3,26 7,63
B.  PREFERENTIAL SUGAR
:  1977/78 10.160.109,06 9.681.379,28 +478.729,78 +4,71 +478.729,78 +4,71 2,26
:  1978/79 10.015.237,46 7.425.328,27 +2.589.909,19 +25,86 +3.068.638,97 +15,21 1,61
:  1979/80 7.164.931,60 6.909.842,13 +255.089,47 +3,56 +3.323.728,44 +12,16 1,54 :
:  1980/81 6.209.481,54 11.606.658,36-5.397.176,82-86,91-2.073.448,38 -6,18 2,07
:  1981/82 13.695.934,80 13.194.653,74 +501.281,06 +3,66 —1.572.167,32 —3,33 1,84
(a) X of levies.
M.E. : As from the 1982-1983 marketing year, compensation of storage costs has been suspended for preferential sugar. (Regulation
(EEC) Ho 1785/81, Article 8(2)(a)).

Amng il
QUARABTBB SBCTIOH ADVAHCBS AMD FUTOS AVAILABLS IH MEMBER STATES POE 1983
Dateof BELGIUM DEHMARK GBRMAVY GREECE FRABCE IRBLAVD ITALY LUXEMBOURG BETHERLAHDS UHITBD KIBGDOM EEC TOTAL
decision BFR DKR P* DRA rr 1RL LIT LFR HFL UKL ECU
20.1282 3450000000,- 438730000- 573800000-6350000000_2523000000,- 26000000,- 420000.000000,- 9000000,- 350000000,- 70000000,-
19.0183 1818000000,- 462200000- 461400000-6553000000_2106000000,- 22000000,- 395000.000000,- 38000000,- 236100000,- 54000000,-
18.0283 2543000000,- 321500000- 570400000-6670000000_1744000000,- 29000000,- 443500.000000,- - 358100000,- 72200000,-
17.0383 1506000000,- 437300000_ 448800000_2439000000_1910500000,- 27000000,- 400000.000000,- _ 295000000,- 116500000,-
08.0483 - - - _ _ _ - - - 20000000,-
18.0483 2459000000,- 543000000- 571300000-4918000000-2247000000,- 49000000,- 420000 000000,- 22000000,- 395000000,- 87300000,-
20.0583 1922000000,- 444000000- 409500000_7730000000_2071500000,- 40000000,- 275000.000000,- 25500000,- 297000000,- 72500000,-
17.0«83 2530000000,- 450000000- 424300000-4407000000_1430000000,- 52000000,- 280000.000000,- 16000000,- 378000000,- 86000000,-
08.0783 - 121400000- - - - _ - - - -
15.0783 2563000000,- 486000000- 789600000-6974000000-2184000000,- 30000000,- 210000.000000,- - 508000000,- 90000000,-
17.0883 2460000000,- 450000000- 530000000-5670000000_2262000000,- 31000000,- 345000.000000,- 8000000,- 350000000,- 76000000,-
20.0963 3865000000,- 348000000- 899000000-7885000000_1737000000,- 65100000,- 71250.000000,- 23000000,- 414200000,- 111200000,-
2S.1083 579600000,- 216000000- 213100000-5157500000_1037400000,- 15250000,- 201370.000000,- 2850000,- 167600000,- 21900000,-
04.1163 630750000,- 236000000- 232250000-5616750000-1131250000,- 16590000,- 219453.000000,- 5150000,- 182700000,- 23915000,-
18.1183 1010000000,- 285000000- 513200000-4680000000- 747000000,- 19100000,- 23200.000000,- 26600000,- 199500000,- 45600000,-
08.1283 266000000,- 157000000- 183000000-1371000000- 544000000,- 9600000,- 143500.000000,- 7500000,- 153000000,- 30800000,-
Transfers -15000000,- 3437853,83
Transfers -
orMlini 4.950.000_ _6000000.-_7R000.- 1020000.- -300000.-
TOTAL
ADVANCES 27.602.350.000.- 5.396130.000 -6.814,700.000._764*1250.000,_23668650000.- 43156?000.-3.847273.000.000.- 182.580000.- 4269200000.- 981052.853.83
BALABCB 08
01.01.83 80559204.50 770369 104112084?7190.213_ 399724363,21 8088394.19- 45442.076047.- 467364.60 90363471.35 2829056.03
CLKARAHCE 235962598,- - 1722186542 367673891 _ 437.119.940,44
76/77 (2) - ?4?5i - 49f}6090.26 60959.953811.- 14811879.- 7877685.85 2224887.42
TOTAL FU8DS
AVAILABLE 27918.871.802,50 5.366.611.691 276.915.134.400 1576611.463.828, -24.505494303,65 434664.303,93 3.862.790.877 764,- 197859.243,60 4367441157,20 981.657022,44
TOTAL IB
ECU (1) 616252705,49 662164018113.033272942,61 1.008976428,463655736906,19 612.687.927,62 2.872.245.062,84 4365518,05 1.721.311 148,51 1.673.438.331,40 IS.860.450.989,28
(1) Including exchange differences.
(2) This aaount refers to a change in the clearance for 1975.

A U C  12
n n P l M  <100%) ; ADVABCES AMD fUSDS AVAILABLE II MEMBER STATES FOR 1983 (1)
Dateof BELGIUM )ESHJIRK CERMABY CRKSCE FEABCE IRKLASD ITALY LUXEMBOURG SVTHSRLARDS UYITSD KISGDOM BBC TOTAL :
DEB DBA rr IRL LIT LTR HTL UKL ECU
: 20.12 82 10.000.000.- 7600000,- 11BOO000,- 13500000- - 2600000,- 2000000,-
19.0183 _ 14000000,- 21200000,- - 10800000- 300.000 - - 500000,- 1700000,- 2000000,-
: 18.02 83 10.000.000,- 20000000,- 12500000,- _ 9100000_ 100.000 - - 1200000,- 3400000,- 1200000,-
: 17.03 83 20.000.000,- 14700000,- 14600000,- _ 5300000_ 450.000 - - 3500000,- 1300000,- 200000,-
18.0483 5.000.000,- 20200000,- 16700000,- _ 9500000- 550.000 - - 2700000,- 4100000,- 1600000,-
: 20.05 83 25.000.000,- 15000000,- 11200000,- - 8200000- 220.000 - - 500000,- 1820000,- 1200000,-
: 17.06 83_ 10000000,- 21400000,- _ 4000000_ 1.250.000 _ - - 300000,- 950000,-
: 15.07 83 15.000.000,- 10000000,- 6500000,-_ 16000000_ - - 1400000,- 600000,-
: 17.08 83_ 13000000,- 15000000,- _ 13000000_ _ - - 2100000,- 1100000,-
: 20.09 83 20.000.000,- 5000000,- 20200000,- _ 2000000_ 150.000_ _ 1500000,- 2700000,- 900000,-
: 25.10 83 _ 10600000,- 16000000,- _ 11700000_ 60.000 _ - 2300000,- 800000,- 1700000,-
: 18.11 63 - 1200000,- 2500000,- - 4000000- - - 1400000,- - 280000,-
: 19.12 83 (4)_ _8750000.- _ 10000_ 130.000_1700000.-- 500000.-
TOTAL
ADVABCB8 105.000.000.- 141 799000.- 177 9?o000.- _ 117100,000_3.210.000__ 15.300000.- 22220000.- 14230000.-
BALANCE OH 5.565,- 5408158,26 5974244,54 - 180263791 335.003,68 _ 2090817,- - 1062581,92 349.241,71
: 01.01 83 _O Ï 11.58
: TOTAL puiros
: AVAILABLE 105.005.565,- 146708.158,26 183.824244,54- 116902637.91 3.545.003,68 17390.817,- 21.157418,08 14.579.253,29
TOTALIS
: ECU (2) 2.320.966,10 18.049.663,01 80.783.967,91“ 1762863149 5.047.234 83 382691,88 8342602,17 24.911005,63 157.466.763,02 :
(1) Milk non-marketing and dairy herd coversion premium· financed 60% by the Guarantee Section and 40% by the Guidance Section.
(2) Including exchange differences.
(3) Clearance 1976 and 1977.
(4) Including amounts transferred from the Guarantee Section.

98
ANNEX 13
Funds available in Member States for 1983 : Guarantee Section (excluding premiums)
(in m ECU)
: Member State JAN. FEB:MARCH : APRIL : MAY: JUNE JULY AUG. SEPT:OCT NOV DEC.AVERAGE:
A18:13.8:6,2:201:0»4:1»3:-43:-42:-56:9426713066:
: BELGIUM B760:40.3:61,7:33.4:553:42,6:559:566:541:846263278512:
C778:54»1:67.9:53,5:557:43,9:516:524:485:940530408578:
D641:47,8:47.9:53»0:54»A:48,3:558:580:390:672400404513:
E137:6.3:20,0:05:1.3:-44:_42:_56:95:2681300465:
A09:9»0:20.3:-38:62:39:-122:94:158:152-31-30426:
: DENMARK B537:569:37,6:540:666:552:707:598:550:42455354155l:
C546:659:57.9:502:728:591:585:692:708:576516237577:
D457:456:61,6:440:690:714:490:533:556:613820321559:
E89:203:-37:62:38:-123:95:159:152:-37_3048418:
A446:879:368:315:247:514:-235:-689:-176:-76387_92106:
: GERMANY B2458:1999:2463:1961:2530:1810:1873:3476:2334:3943195830712490:
C2904:2878:2831:2276:2777:2324:1638:2787:2158:318020452150249S:
D2035:2512:2517:2032:2261:2559:2329:2963:2924:3094295621062524:
E869:366:314:244:516:-235:-691:_176:_766:86_91144_28:
A29:-90:116:318:-176:-78:-88:-269:-182:-617_27297-63:
: GREECE B954:967:834:306:622:1002:574:929:760:10181357150839:
C983:877:950:624:446:924:486:660:578:40113301047776:
D1074:740:634:799:522:1011:749:841:1219:42810261031840:
E-91:137:316:-175:-76:-87:-263:-181:-641:-2730416-64:
A606:651:492:740:718:865:875:48:638:767474968653:
: FRANCE B3823:3224:3336:2943:3434:3053:2102:3194:3311:2534315612682998:
C4429:3875:3828:3683:4152:3918:2977:3242:3949:3301363028363651:
D3785:3384:3099:2960:3255:3040:2929:2604:3180:2825266025353021:
E644:491:729:723:897:878:48:638:769:476970301630:
A118:102:141:57:-78:134:-04:194:71:-16531-2048:
: IRELAND B378:317:347:391:717:558:725:417:431:902439394501:
C496:419:488:448:639:692:721:611:502:737470374549:
D393:279:431:525:499:697:526:540:667:706490373510:
E103:140:57:-77:140:-05:195:71:-165:31-200139:
A-338:-272:-1344:-96:819:1829:1270:578:1823:1751-29-745437:
: ITALY B3123:2961:3811:3028:3097:2042:2078:1560:2566:524308312172424:
C2785:2689:2467:2932:3916:3871:3348:2138:4389:2275305*4722861:
D3055:4021:2571:2092:2099:2600:2770:318:2619:230538014652393:
E-270:-1332:-104:840:1817:1271:578:1820:1770:-30_74707468:
Ap.m 01:05:04:-01:-02:01:03:01:-01020301:
: LUXEMBOURG B02:08:03: - 05:06:04: - 02:05020704:
C02:09:08:04:04:04:05:03:03:04041005:
D01:04:04:05:06:02:02:02:04:02011004:
E01:05:04:-01:-02:02:03:01:01:0203p.m 01:
A355:605:345:33:68:134:-399:_417:27:-0811319*87:
: NETHERLANDS B1375:927:1449:1166:1576:1165:1486:2000:1377:1624137813341405:
C1730:1532:1794:1199:1644:1299:1087:1583:1404:1616149115281492:
D1124:1190:1761:1132:1507:1698:1504:1556:1412:1503129814391427:
E606:342:33:67:137:-399:-417:27:-08:1131938965:
A50:-57:-423:-746:234:533:609:755:258:172483-505114:
: UNITED B1237:912:1151:2214:1380:1226:1464:1552:1313:196781013721383:
: KINGDOM C1287:855:728:1468:1614:1759:2073:2307:1571:213912938671497:
D1346:1288:1489:1228:1116:1154:1327:2050:1404:165518119121398:
E-59:-433:-761:240:498:605:746:257:167:484_518_4599:
A1292:2047:-35:788:1897:3981:1865:255:2562:13821364-9031375:
; EEC TOTAL B1.4647:12287:1.4387:12883:14580:11840:11572:14292:13185:13787129991083213107:
C1.5939:14334:1.4352:13671:16477:15821:13437:14547:15747:1516914363992914482:
D1.3911:14352:1.3601:11743:12499:13958:13184:11987:14375:1380315263959613189:
E2028:-18:751:1928:3978:1863:253:2560:1372:1366-9003331293:
A « Balance at the beginning of the month at that month's rate
B * Advances for the month. The March figures take account of the clearance for 1976-1977 
C = Total available for the month 
D * Expenditure for the month 
E a Balance still available
The differences between the amounts against E and those against A of the following month are due to exchange 
differences. The balances remaining available at the end of the month represent the difference between the amount 
available at the beginning of each month and the expenditure declared for that month to the Commission, without 
taking into account sums paid after the 20th of the month in respect of the following month. This procedure 
explains why negative balances are shown at the end of the month for some Member States.

- 99 -
AHHEX 14
Funds available in Member States for 1983
Premium for non-marketing of milk and milk products and premium for the conversion o f dairy ftfrfp ( f f t f U
: Member State JAN. FEB.MARCH APRIL MATJUBE JULY AUG. SEPT. OCT, ■o r .1
BBS,
5
APm.022Pm.Pm.037Pm.0490170,33O,33 0 .44 24 22
BELGIUM B022 022044011055 033 O.4* _ *0,10
C022022022044048055049050033O,77e.44 fc,24 415
D 022022008048007031017 0,33o.200.23#.19
E022t>m.__E_m.__Qj36__E-m.04801
8033033044o.240.01 022+
A066012003o01- 0020040030070270650,130,30 O.20
DENMARK B0931722471812481871241231590611,300,15 1,455
C1591842501822461911271301861261430,54 1,455
D147181249184243187120103120113104Q5 41,51*
E__Oj1200
3001- 002003004007027066013039 V·M -0,M
A256531909510715239224741034254653 5 , 1 94,65-
GERMANY B5059195436387404959442866608867044786 #5®
C761145014521148145573411681027694114013579.9731,35
D23654394644312145094269934404888438836,64i
E5259075067052412257420342546525141144.51-
: GREECEA
B
c
0
EII 0 T A VA IL AB LE
A0270941491581062050650371621810500771,09
: FRANCE B205165140082145121059234190029170203145
C232259289240251326124271352210220280254
D I39111131133038261086109171160143088131
E__0,l21
_148158107213065038162181050077192123
A049030011- 027005- 035- 044115094054047021027
: IRELAND B 043015065080031174 021008018038
C049073026038085- 004130115094075055039065
D018062052033122040015021040028034039042
E031011- 026005- 037- 0441150.94 054047021pla.023
ITALYA
B
C
D
E]1 0 T A VA IL AB LE
A005005003Pm.- 003003004004004004Pm.- 005002
LUXEMBOURG B 001003008006001 003005007003
C005006006008003004004004004007005002005
D 003006011 007009002003
E005003pm.- 003003004004004004Dm.- 004P01.002
A- 042007- 028036017111108017040121201178064
: NETHERLANDS B102067134051164071012055083106032 073
C060074106087181182120072123227233178137
D053102071070068075103031002026056111064
E007- 028035017113107017041121201177067073
A062055139145024134116124042076034049083
: UNITED B353338197033253203162104190159300134202
: KINGDOM C*15393336178277337278228232235334183285
D358250189153152221155186158202284145204
E057143147025125116123042074033050038081
A*23756118682389966152510624367881042902792
EEC TOTAL B12801705130111021647116414758351282130913498551275
C1703246124871925254618252000189717182097239117572067
D9511274166610351885130093614609311057149313451278
E__7,l1 2
_ l ìJLZ___§j|2
1___§jlS O__ Ìl£ 1
_5l2510.,64437__LJL
Z_lìl4
0 l98___4,l12
_789
A =■ Balance at the beginning of the month at the months' rate 
B = Advances for the month 
C = Total available for the month 
D - Expenditure for the month 
B - Balance still available
The differences between the amounts against E and those against A of the following month are due to exchange 
differences. The balances remaining available at the end of the month represent the difference between the amount 
available at the beginning of each month and the expenditure declared for that month to the Commission, without 
talcing into account sums paid after the 20th of the month in respect of the following month. This procedure explains 
Why negative balances are shown at the end of the month for some Member States.

ANNEX 15
EXCHANGE RATES - 1983
1) Conversion of monthly expenditure into ECU - Budget rates
:Expenditure  
:  paid inRate on O.J.: B DK D GR F IRL I L NL GB
:  JANUARY 19.11.82 C303/82 45,3768 8,17391 2,33441 66,54566,59913 0,688022 1344,8445,37682,54539 0,566193 :
:  FEBRUARY 20.12.82 -C335/82 45,1625 8,12482 2,30788 67,75696,53135 0,693899 1333,8545,16252,54840 0,592279 :
:  MARCH 20.01.83 -C17/8344,9679 8,10498 2,30140 79,93556,52303 0,690901 1320,9944,96792,52531 0,606628 :
:  APRIL 18.02.83 -C49/83 45,1046 8,10217 2,28927 79,59366,49126 0,689911 1321,0145,10462,53014 0,616431 :
:  MAY 18.03.83 -C75/8344,4995 8,14672 2,25790 79,06426,54423 0,683614 1356,0644,49952,50621 0,632458 :
:  JUNE 20.04.83 -c107/83 45,1116 8,03588 2,26282 77,14266,78524 0,716221 1346,8945,11162,54860 0,591510 :
:  JULY 20.05.83 -c134/83 45,2217 8,08486 2,26532 76,84046,80281 0,716877 1347,4845,22172,54396 0,587389 :
:  AUGUST 20.06.83 -c162/83 45,3315 8,12484 2,27136 75,06836,83810 0,719367 1346,1345,33152,53965 0,579900 :
:  SEPTEMBER 20.07.83 -c194/83 45,5193 8,17822 2,27129 74,59846,83099 0,719402 1344,3745,51932,54144 0,578731 :
:  OCTOBER 19.08.83 -c223/83 45,6892 8,21153 2,27974 77,48806,85510 0,722033 1359,0045,68922,55042 0,565173 :
:  NOVEMBER 20.09.83 -c253/83 45,9060 8,17431 2,27403 79,42356,87266 0,725591 1364,8845,90602,54265 0,565742 :
:  DECEMBER 20.10.83 —c284/83 45,9550 8,17026 2,25067 80,64286,88066 0,726654 1370.1845,95502,52944 0,579723 :
2) Average rates
:  Average :  Total exp;, in N.C. : : : : : :  :  :  :  :
:  rate = : --------- !---------- :  45,3037 :  8,13519 :  2,27974 :  75,9226 :  6,70189 :  0,709400 :  1344,86 :  45,3254 :  2,53731 :  0,586581
;  
in ECU :  Total exp, in ECU : _________: _________ : _________: _________ :_________ : __________: _________: _________: _________: ________

ANNEX 16
EXCHANGE DIFFERENCES - 1983 (1)
ECU
:  Member 
:  StateGuarantee  
(without premiums)Guarantee premiums
(60%) (2) ________Gu
idance premiums  
________(40%) (2) ________ :
:  
Belgium — 57.425,36 - 303,23 - 202,15
:  Denmark- 56.159,42 +3.183,85 +2.122,52
:  Germany +1.365.865,00 +157.296,30 +104.864,21
:  Greece-1.207.812,55 — —  :
:  France -2.262.038,33—44.265,64 -29.510,47 :
:  Ireland-662.405,06 +5.076,80 +3.384,52
:  Italy -2.950.336,31 — —  :
:  Luxembourg + 2.386,46 - 391,93 - 261,28
:  Netherlands +345.348,01-6.298,85 -4.199,20
:  United Kingdom +8.481.362,70 +5.081,66 +3.388,09
:  EEC Total +2.998.785,14 +119.378,96 +79.586,24
(1) For each Member State there is a difference between the balance at the end of each month as  
converted into ECU at that month's rate and the same balance as converted into ECU at the  
following month's rate. This table shows the total exchange differences recorded for each Member  
State for the whole of 1983.
(2) Milk non-marketing and dairy herd conversion premiums (Regulation (EEC) No 1078/77).

-  102  -
ANNEX 17
EAGGP GUARANTEE SECTION - 1983
IRREGULARITIES REPORTED AND AMOUNTS RECOVERED R = Refunds
Amounts in ECU I = Interventions
BELGIUM DENMARK GERMANY GREECE FRANCE IRELAND ITALY LUXEMBOURG NETHERLANDS UTDKINGDOM EEC TOTAL :
: SECTOR No.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmountNO.
ca­
sesAmountNo.
ca­
sesAmountNo.
ca­
sesAmount
: R 
:CEREALS I21
155.030
346.86421
155.030:
346.864:
: TOT 36351.894 36351.894:
:MILK AND R 
:MILK I1
01.741 4
56499.371
4.226.1680
4907.7422
3346.059
4.9197
63847.171:
5.138.829:
:PRODUCTSTOT 11.741 604.725.539 4907.742 5350.978 705.986.000:
: R 
:PIGMEAT I6
014.638 0
216.1091
08.375 7
223.013:
16.109:
: TOT 614.638 216.109 18.375 939.122:
:BEEF/ R 
:VEAL I6
057.561 3
1092.421
2.058.8282
049.543 0
133.03711
11199.525:
2.091.865:
TOT 657.561 132.151.249 249.543 133.037 222.291.390:
:OILS AND R 
:FATS I0
1?0
1? :
:  TOT 1? 1? :
:FRUITS R 
:5 VEGE- I0
213.3360
213.336:
:TABLES TOT 213.336 213.336:
:SHEEP- R 
:MEAT I0
322.6740
322.674:
: TOT 322.674 322.674:
: R 
:SUGAR I3
0250.953 3
0250.953:
: TOT 3250.953 3250.953:
:NON- R 
:ANNEX II I4
020.289 2
090.338 6
0110.627:
:PRODUCTSTOT 420.289 290.338 6110.627:
:OTHER R 
:SECTORS I0
37.8120
131.7590
439.571:
: TOT 37.812 131.759 439.571:
:MCA's 196.949 0-3105.727 11.614.853 0-1?0- 0-28.626 355.448 111.881.603:
: R 
:TOTAL I0
0-17
094.229 33
88938.113
6.669.1170
0— 2
249.543
31.7590
133.0370
4907.7420
0-3
3354.434
4.9190
322.67455
1011.436.319:
7.669.248:
:M.S. TOT 196.949 1794.229 1247.712.957 11.614.853 481.302 233.037 4907.742 0_8367.979 678.12216710.987.170:
: OF WHICH: 
:1.AMOUNTS 
: RECOVERED 
: OR EXPEN- 
: DITURE 
: JUSTIFIED0- 322.975 791.687 0- 128.907 133.037 0- 0-2131.655 355.448 17363.709:
:2.AMOUNTS 
: BEING 
: RECOVERED196.949 1471.254 1177.621.270 11.614.853 352.395 104907.742 0-6236.324 322.67415010.623.461:

E.A.C.C.F. - GUARANTEE SECTIO*
IRREGULARITIES REPORTED AMD RECOVERY OF OVERPAYMETS 
AHOUVTS IE ECU
:MEMBER 
:STATE1971 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 TOTALS
M.S.
0- 0" 27.446 0- 14.550 310.94S 41.538.7S4 0- 0- 34.428.177 1183.740 1201.156 196.949 166.471.717
0_0_27.446 0_14.550 23.624 1272.771 0_0_0156.084 0_0_0_6444.475
413.298.111 151.170.451 31276.458 631.523.753 682.113.058 862.480.627 S32.868.669 42960.361 37744.049 8913.679.082 8013752.800 1127.481.813 1247.712.957 80468.062.189
313.152.904 151.170.451 30274.282 54554.540 63803.245 751.146.110 441.332.476 38932.985 33569.141 531.040.092 473247.912 45698.702 791.687 50725.014.527
DK16.410 568.621 26347.937 12.599 13271.675 11127.679 826.340 536.524 12104.640 19130.233 1794.229 1201.716.887
16.410 6278.086 26347.937 12.599 12262.107 1092.497 826.340 429.333 983.482 1394.202 322.975 931.245.968
: GR0- 0- 11.614.853 11.614.853
0_0_0_0_
0- 51.092.558 6745.105 61.821.380 7113.62S 4401.272 8693.477 9146.223 869.222 16260.074 25300.489 18224.549 481.302 1165.949.276
0_12.051 4351.495 328.864 459.510 29.564 315.078 730.648 641.176 14107.193 20196.725 13185.887 128.907 781.057.098
IBL18.318 1171.841 2169.590 9521.920 5194.353 11.359 15.770 1t 6633.813 130.917 233.037 301.770.918
18.318 1171.841 2169.590 6453.086 5194.353 11.359 15.770 0_4524.853 130.917 133.037 231.593.124
: IT0-0- 3117.471 8.613 1224.150 2 9615S36.482 0 2111.173 201.377.432 2894.357 3426.166.814 4907.742 9130.145.195
0_0_0_33.332 22.161 0_0_0_0_17874.294 0_0791.420 0_221.672.915
LUX0
0;0
0;0
0;0
0;0
0;0
00
0;0
0;0
00
00
00
0;0
0;0
0;
ML425.398 0- 437.164 382.649 638.158 25.550 91.078.123 437.478 5703.512 25646.382 561.576 961.556 8367.979 843.145.525
425.398 0_ 437.164 382.649 638.158 25.550 817.066 437.478 5703.512 6272.935 250.548 24.576 2131.655 481.406.669
UK1 6630- 4244.100 1162.496.358 502.060.464 371.690.527 11363.891 21516.042 21456.517 23132.972 678.122 2908.039.656
1 6630_112.333 751.322.209 21593.352 7233.111 545.172 10212.906 13230.769 1019.062 355.448 1462.725.025
: EEC813.323.509 202.263.009 491.199.035 874.176.857 1263.055.168 2235.920.232 1479.241.997 1042.963.627 722.023.957 18020.943.713 15216387.932 21734.430.010 16710.987.170 1552126.916.216
713.178.302 161.172.502 43667.486 701.119.312 1051.437.484 1632.942.742 942.687.203 671.328.078 581.391.111 1042.692.837 _25_4334.289 841.824.766 17363.709 92335.159.821
Vote : The first line shows for each Member State the number of cases reported and the amounts involved;
The second line indicates the recoveries already made.

- 104-
AMMEX 19
EAGGF GUARANTEE SECTION
Irregularities reported concerning the milk non-marketing and dairy herd coversion 
premium (Regulations 1078/77, 1041/78 and 1391/78)
M.S. 1979 1980 1981 1982 1983 TOTALMEMBER STATES
B119.669
— — ---
—- -119.669
217.994 320.086 38280.642 67605.703107866.8622171.791.287
D
17.916 214.080 13120.119 18173.971 18144.953 52461.039
DK330.168 6
152.287
9.87820
5203.757
42.63329
4333.651
59.74430
4333.412
22.97588
14953.275
135.230
FR24
23149.265
147.58423
14111.962
69.64115
8121.021
60.22546
16206.222
59.0686
351.433
28.527114
64639.903
365.045
HL10
249.445
19.38627
14269.803
133.65419
3118.314
48.94217
3166.304
28.29343
17301.620
104.413116
39905.486
334.688
UK- - - -
_-14
1156.225
6.8327
157.134
33.24521
2213.359
40.077
40266.541 59454.138 92723.734 1731.468.105 1931.610.461 5574.522.979
26174.886 31227.253 29271.919 42327.908 43334.1131711.336.079

ANNEX 20
A. FINANCIAL RESULTS OF CLEARANCE WORK ON 1978 ACCOUNTS
National Currency and ECU (both In millions) 
_________________________________________Conversion rate as at 17.10.1983 __________
Belgium
(BFR)Denmark
(DKR)Germany
(DM)France
(FF)Ireland
(IRL)Italy
(LIT)Lusembourg
(LFR)Netherlands
(HFL)U.K.
(UKL)Total :  
EEC
:  1.Expenditure * 
N.C.
ECU24.113,5
525,45.624,0
689,36.233,8
2.765,09.825,8
1.425,5361,0
496,4801.119,2
584,6944,1
20,63.524,8
1.395,3285,6
494,8 8.396,9 :
:2.Expenditure
disallowed
N.C.
ECU485,9
10,6+0,4 *** 
+ 0,01***4,0
1,889,4
13,00,9
1,263.437,1
46,30,5
0,012,8
1,10,9
1,5 75,5 :
:3.Expenditure 
eligible (1978) 
N.C.
ECU23.627,6
514,85.624,4
689,36.229,8
2.763,29.736.4
1.472.5360.1
495.2737.682,1
538,3943,6
20,63.522,0
1.394,2284,7
493,3 8.321,4 :
:  4.Expenditure 
eligible 
(1975 to 1977) 
including ** 
N.C.
ECU- - - 752,2
109,1- - - - -
109,1 :
:5.Total eligible 
expend. (3+4) 
N.C.
ECU23.627,6
514,85.624,4
689,36.229,8
2.763,210.488,6
1.521,6360.1
495.2737.682,1
538,3943,6
20,63.522,0
1.394,2284,7
493,3 8.430,5 :
:  6.Expend, charged 
N.C.
ECU24.114,1
525,45.623,8
689,36.229,9
2.763,29.825,1
1.425,4365.3
502.3801.313,9
584,7944,2
20,63.511,0
1.389,8287,4
498,0 8.398,7 :
:  7.Differences 
between (6 - 5) 
N.C.
ECU486,5 
____10*6.0,
60,1- 663,5
- 96.25,2 
____7,163
.631,8
46.40,6 - 11,0 
__^4___2,
7 
A.7- 31.8 :
* Not including expenditure for measures pursuant to Reg. (EEC) No 1078/77 (milk products :  non-marketing and dairy herd 
conversion premiums).
** Expenditure excluded when clearing 1975-1977 is included subject to further examination; this led to the conclusion 
that part of this expenditure can be financed under the clearing of 1978.
*** This is a positive correction, i.e. additional eligible expenditure.

ANNEX 21
B. FINANCIAL RESULTS OF CLEARANCE WORK ON 1978 ACCOUNTS
Expenditure relating to measures
pursuant to Reg. (EEC) No 1078/77 (Milk non-marketing and dairy conversion premiums)
National Currency and ECU in millions 
Conversion rate as at 17.10.1983_____
Belgium
(BFR)Denmark
(DKR)Germany
(DM)France
(FF)Ireland
(IRL)Italy
(LIT)Luxembourg
(LFR)Netherlands
(HFL)U.K.
(UKL)Total : 
EEC
:1. Expenditure 
:  declared 
: N.C.
: ECU122,0
2,785.5
10.5225,7
100,1222,3
32,20,6
0,8- 27,5
0,622,1
8,76,61
11,45«•
4a
«a
4a
167,05 :
:2. Expenditure 
:  disallowed 
: N.C.
: ECU- - - - - - - - 0,05
0,08a
4a
4a
0,08 :
:3. Expenditure 
:  eligible 
N.C.
:  ECU122,0
2,785.5
10.5225,7
100,1222,3
32,20,6
0,8- 27,5
0,622,1
8,76,56
11,37■
•
4a
4a
166,97 :  
«
:4. Expenditure 
:  charged 
:  N.C.
: ECU122,0
2,785.5
10.5225,7
100,1222,3
32,20,6
0,8- 27,5
0,622,1
8,76,61
11,45•a
4a
4a
167,05 :
:5. Differences 
:  between (4 - 3) 
: N.C.
: ECU- - - - - - - 0,05
0,08•
4a
4a
0,08 :
4a

ANNEX 22
C. FINANCIAL RESULTS OF CLEARANCE WORK ON 1979 ACCOUNTS
National Currency and ECU in millions 
Conversion rate as at 17.10.1983_____
Belgium
(BFR)Denmark
(DKR)Germany
(DM)France
(FF)Ireland
(IRL)Italy
(LIT)Luxembourg
(LFR)Netherlands
(HFL)U.K.
(UKL)Total : 
EEC
:1. Expenditure 
:  declared * 
:  N.C.
:  ECU31.963,4
696,45.481,7
671,96.205,9
2.752,614.556,2
2.111,7395,8
544,31.474.259,6
1.075,9532,4
11,64.294,6
1.700,0340,5
589,9 10.154,3 :
:2. Expenditure t  
:  disallowed 
:  N.C. !  
: ECU <210,4
4,6+ 13,1** 
+ 1,6**2,4
1.1100,1
14,50,1
0,227.558,1
20,10,1
0,002:3,8
1.52,6
4,4 44,8 :
:3. Expenditure 
:  eligible
N.C.
:  ECU31.753,0
691,85.494,8
673,5***
6.203.5
2.751.514.456,1
2.097,2395,7
544,11.446.701,5
1.055,8532,3
11,64.290,8
1.698,5337,9
585,5 10.109,5 :
:4. Expenditure 
:  charged 
:  N.C.
ECU31.967,1
696,55.477,6
671,46.204,4
2.751,914.554,8
2.111,5395,4
543,71.497.339,4
1.092,7533,3
11,64.294,6
1.700,0340,4
589,8 10.169,1 :
:5. Differences 
:  between (4 - 
: N.C.
: ECU3)
214,1
4,7- 17,2
- 2,10,9
0,498,7
14,3- 0,3
- 0,450.637,9
36,91.0 3,8
1.52,5
4,3 59 *6 :
* Not including expenditure for measures pursuant to Reg. (EEC) No 1078/77 (milk products :  milk non-marketing and
dairy herd conversion premiums).
** This is a positive correcton, i.e. additional eligible expenditure.
*** Not including! corrections arising from Decision 81/1034/EEC, concerning an amount of 5.4 m DM.

ANNEX 23
B. FINANCIAL RESULTS OF CLEARANCE WORK ON 1979 ACCOUNTS
Expenditure relating to measures
pursuant to Reg. (EEC) No 1078/77 (Milk non-marketing and dairy herd conversion premiums)
National Currency and ECU in millions 
Conversion rate as at 17.10.1983_____
Belgium
(BFR)Denmark
(DKR)Germany
(DM)France
(FF)Ireland
(IRL)Italy
(LIT)Luxembourg
(LFR)Netherlands
(HFL)U.K.
(UKL)Total
EEC
:1. Expenditure 
:  declared 
:  N.C.
: ECU142,0
3,1110,4
13,5188,4
83,6149,0
21,61,8
2,5- 20,4
0,418,5
7,312,38
21,46 153,46 :
:2. Expenditure 
:  disallowed 
: N.C.
: ECU- - - - - - - - + 0,04* 
+ 0,07* + 0,07 :
:3. Expenditure 
:  eligible 
: N.C.
: ECU142,0
3,1110,4
13,5188,4
83,6149,0
21,61,8
2,5- 20,4
0,418,5
7,312,42
21,53 153,53 :
:4. Expenditure 
:  charged 
: N.C.
: ECU142,0
3,1110,4
13,5188,4
83,6149,0
21,61,8
2,5- 20,4
0,418,5
7,312,38
21,46 153,46 :
:5. Differences 
:  between (4-3) 
:  N.C.
: ECU- - - -
_- - - 0,04
- 0,07 - 0,07 :
* This is a positive correction, i.e. additional eligible expenditure.

ANNEX 24
FOOD AID
SUMMARY OF IMPLEMENTATION FOR 1983 
CHAPTER 92 - COMMUNITY FOOD AID 
(except Articles 926, 927 and 929)
Appropriations available m ECU Implementation m ECU % utilization
A. Appropriations for 1983
1. Initial appropriations
2. Transfers551,450
16,000C. Commitments
1. Total commitments
2. Automatic carryovers to 1984
3. Sums lapsed535,450
214,906100
0
TOTAL X 535,450 TOTAL x = 1 + 3 535,450 100
B. Appropriations for 1982
1. Automatic carryovers from 1982
2. Non-automatic carryovers51,726D.  Payments
1. Appl. of carryovers from 1982
a) payments from automatic 
carryovers
b) payments from non-automatic 
carryovers
c) lapsed43,948
TOTAL Y 51,726
7,778
TOTAL CARRYOVER FROM 1982 y = 51,726 8,8
2. Application of 1983 
appropriations
a) payments
b) impact of 1975 clearance
c) carryovers to 1984 :
- automatic
- non-automatic320,544
9,449
214,90654.6
36.6
TOTAL CARRYOVER FROM 1983 TO 1984 214,906
3. Appropriations lapsed
a) out of 1983 allocation
b) out of 1982 carryovers 7,778
TOTAL APPROPRIATIONS LAPSED 7,778
TOTAL APPROPRIATIONS AVAILABLE 
____________________________ (X + Y)587,176 T
OTAL (x + y) 587,176 100

ANNEX 25
FOOD AID
CASH POSITION AT 31 DECEMBER 1983
Amount available 
at 01.01.1983Advances granted 
from 01.01.1983 
to 31.12.1983Expenditure declared 
from 01.01.1983 
to 31.12.1983Financial impact 
of 1975 
clearanceAmount available 
at 31.12.1983Adjusted : 
availability at : 
31.12.1983 (1) :
a b c d f = a + b -  c -  d e :
:  BFR 
:  BELGIUM
:  ECU24.035.944,00
529.696.761.233.000.000,00
27.239.636.281.341.021.502,00
29.663.774.5520.361.837,00
443.555.0363.623.721,00
1.450.886.48- 63.623.721,00 :  
(2) :
1.382.592.37 :
:  DKR 
:  DENMARK
:  ECU2.788.428,56
341.137.6617.400.000,00
2.143.220.8620.315.022,33
2.507.992.593.024,00
369.94123.569,77
23.264.13123.569,77 : 
(2) :  
15.140.63 :
:  DM 
: GERMANY
: ECU69.162.849,49
29.627.550.21265.500.000,00
116.076.321.11334.940.730,84
146.398.623.10277.898,89
122.205.4617,54
572.546.3217,54 : 
_____________7,74 .
: D
R 
: GREECE
: ECU2.338.877,00
35.146.9885.000.000,00
1.092.244.5282.901.573,00
1.085.967.054.437.304,00
41.424.454.437.304,00 : 
54.709.53 :
: FF 
: FRANCE
: ECU52.423.345,58
7.943.978.31576.200.000,00
85.182.699.05610.379.100,96
90.374.101.8859.386.590,95
8.640.990.6777.630.835,57
11.393.566.1577.630.835,57 : 
11.268.712.36 :
:  IRL 
:  IRELAND
:  ECU550.750,00
800.483.1215.830.000,00
22.179.844.3712.916.476,86
18.033.979.123.464.273,14
4.946.348.373.464.273,14 : 
4.762.031.48 :
:  LIT 
:  ITALY
:  ECU4.294.617.745,00
3.193.404.2312.820.000.000,00
9.464.068.4214.270.898.393,00
10.590.563.01- 142.632.261,00 
104.501.692.986.351.613,00
2.171.411.332.986.351.613,00 : 
2.177.418.77 :
:  LFR 
:  LUXEMBOURG 
:  ECU0
013.850.000,00
309.425.0113.789.028,00
305.531.1560.972,00
3.893.8660.972,00 :  
1.324.97 :
:  HFL 
: NETHERLANDS 
: ECU2.073.028,63
814.424.7620.600.000,00
8.092.602.1724.110.224,27
9.507.591.20348.328,40
136.994.241.088.867,24
463.570.031.088.867,24 : 
(2) : 
429.150.83 :
: UKL 
:  UNITED KINGDOM 
:  ECU1.863.809,35
3.291.826.9010.550.000,00
17.738.890.8611.137.946,61
18.699.809.4967,39
119.121.275.930,13
2.331.027.391.275.930,13 : 
2.244.305.17 :
:  TOTAL EEC 
:  ECU 46.577.648.93 289.518.952.65 327.167.933.14 9.448.736.15 18.377.404.59 18.681.626.19 :
(1) Based on conversion rate valid for advance payments in January 1984 (rate of 18 November 1983).
(2) The negative balances correspond to payments made by the Member States concerned in December 1983 using funds advanced to them in 
December 1983 to cover expenditure in January 1984. This is compatible with the carryover of appropriations from 1983 to 1984.

FOOD AID
ANNEX 26
EXPENDITURE DECLARED BY THE MEMBER STATES
In ECU
Member CerealsVarious products
Totalsstates and rice%Milk products %and other expen- % %
diture (1).
Belgium 3.942.190,72 2,924.289.491,13 13,8 1.432.092,70 8,729.663.774,55 9.1
Denmark_ 2.507.992,59 1.4 - 2.507.992,59 0,8
Germany 52.073.324,73 38,7 86.030.656,55 48,8 8.294.641,82 50,4146.398.623,10 44,7
Greece 924.919,42 0,7— 161.047,63 0,9 1.085.967,05 0,3
France 63.316.953,80 47,1 23.788.771,44 13,5 3.268.376,64 20,0 90.374.101,88 27,6
Ireland_ 17.670.906,97 10,0 363.072,15 2,218.033.979,12 5,6
Italy 9.298.553,55 6,9— 1.292.009,46 7,810.590.563,01 3,2
Luxembourg— 305.531,15 0,2 - 305.531,15 0,1
Netherlands 1.239.365,22 0,9 8.085.199,10 4,6 183.026,88 1.19.507.591,20 2,9
United Kingdom 3.698.704,60 2,813.547.411,96 7,7 1.453.692,93 8,918.699.809,49 5,7
134.494.012,04 100,0 176.225.960,89 100,0 16.447.960,21 100,0 327.167.933,14 100,0
41,1 53,9 5,0 100,0
(1) Including transport costs for products delivered beyond FOB stage.

ANNEX 27
FOOD AID
BUDGET APPROPRIATIONS. 1983
A. - 1983 APPROPRIATIONS in ECU - position at 31.12.1983
Chap.Art.Item ProgrammesAmounts available
Entered
in
1983 budget 
_____a_____Transfers
bTotal 
(Approps.  
committed)
_______ c________Ex
penditure 
declared 
by Member 
States 
dFinancial 
impact of 
1975
clearance
eCommission
expenditure
fTotal
expenditureAutomatic 
carryovers 
(Art. 6(1)(c) 
of F.R.)
______h______
92
92
0
921
922
923
924
9259200
9201
9202
9203
9204
9210
9211
9212
9213
9220
9221
9222
9250
9251Food aid
CEREALS
before
1983
Rice, prior progr. 
rice 1983 
Supplementary aid 
CEREALS
MILK PRODUCTS 
milk powder, 
prior programmes 
milk powder 1983 
butteroil,  
prior programmes 
buttdroil 1983
SUGAR
Prior programmes  
Sugar UNRWA 1983
VEGETABLE OIL
OTHER PRODUCTS
TRANSPORT COSTS 
prior programmes 
1983p .m.
113.200.000
p.m.
36.800.000
18.000.000
8.500.000 
168.400.000
4.800.000
100.000.000
p.m.
2.300.000
1.400.000
4.000.000
23.000.000
1.650.000
69.400.00066.907.690,59
- 49.680.560,99
8.301.786,83
- 31.983.916,43
80.994.643,55
- 84.994.643,55
75.000.000,00
- 75.000.000,00
130.336.97
130.336.97 
- 1.400.000,00
- 4.145.000,00
10.500.000,00 
- 10.500.000.0066.907.690,59
63.519.439,01
8.301.786,83
4.816.083,57
18.000.000,00
89.494.643,55
83.405.356,45
79.800.000. 00
25.000. 000.00
130.336,97
2.169.663,03
4.000.000,00
18.855.000,00
12.150.000. 00
58.900.000. 0062.337.600,72
64.226.256,86
6.306.786,83
810.063,89
89.494.643,55
5.749.575,29
73.918.306,80
3.270.222,45706.817,85
- 8.741.548,36
369,94
2.055.022,77
5.369.979.244.570.089,87
1.995.000,00
130.336,97
683.330,80
1.420.729,30
250.000,00
409.926,34
6.995.355.8566.907.690,59
63.519.439,01
8.301.786,83
810.063,89
89.494.643,55 
- 2.991.973,07
73.918.306,80
3.270.222,45
130.336,97
682.960,86
1.420.729,30
250.000,00
2.464.949,11
12.365.335,094.006.019,68
18.000.000,00
86.397.329,52
5.881.693,20
21.729.777,55
1.486.702,17
2.579.270,70
18.605.000,00
9.685.050,89
46.534.664,91
TOTAL 551.450.000 16.000.000,00 
__________ (1)53
5.450.000,00 313.538.458,40 - 9.448.736,15 16.454.769,13 320.544.491,38 214.905.508,62
(1) This amount was transferred to Item ll/B/9590 for the UNRWA education programme.

ANNEX 28
FOOD AID
BUDGET APPROPRIATIONS (ECU) :  position at 31 December 1983
B. - APPROPRIATIONS CARRIED OVER FROM 1982
Amounts
available Expenditure Expenditure Total Lapsed :
:Chap. Art. Item Programme 1982 approps 
carried over 
to 1983declared by 
Member Statesby
Commissionexpenditure appropriations:
a b c d e f = b - e :
:  92
920
9201
9203Food aid 
CEREALS 
cereals 
rice 1982826.602,21
3.128.563,39813.303,75 13.298,46
3.128.563,39826.602,21
3.128.563,39-
•921
9211
9213MILK PRODUCTS 
milk powder 1982 
butteroil 198290.460,60
3.702.752,1990.460,60
3.702.752,19- 90.460,60
3.702.752,19-
922
9220
9221SUGAR
prior programmes 
sugar 1982735.478,90
558.277,74-
557.580,00 557.580,00735.478,90 :  
697,74 :
923 VEGETABLE OIL 3.689.041,12 - 3.376.228,08 3.376.228,08 312.813,04 :
924 OTHER PRODUCTS 4.234.907,23 - 3.874.384,66 3.874.384,66 360.522,57 :
925
9250
9251TRANSPORT COSTS 
prior programmes 
programme 19829.381.597,15
25.377.778,47145.654,72
8.877.303,482.867.582,35
16.500.474,993.013.237,07
25.377.778,476.368.360,08 :
TOTAL 51.725.459,00 13.629.474,74 30.318.111,93 43.947.586,67 7.777.872,33 :

ANNEX 29
FOOD AID
APPROPRIATIONS COMMITTED AND EXPENDITURE CARRIED OUT. 1983
(ECU)
: Food aidTotal budget 
funds 
availableAppropriations
committed
(1)Expenditure 
declared by 
Member StatesFinancial 
impact of 
1975 clearanceExpenditure
by
CommissionTotal
expenditureAppropriations 
carried overAppropriations : 
lapsed :
: a b c d e f K = d + e + f h = c - *t — i i
: Cereals and rice 
: Milk products 
: Sugar
: Other products 
: Transport costs171.955.165,60
285.493.212,79
4.993.756,64
34.923.948,35
105.809.375,62165.500.165,60
281.493.212,79
3.593.756,64
30.778.948,35
105.809.375,62134.494.012,05
176.225.960,88
16.447.960,21706.817,85 
- 8.741.548,36 
369,949.706.951,72
1.371 247,77 
8.921.342,04 
26.773.339,53143.494.145,92
167.484.412,52
1.370.877.83
8.921.342,04
43.221.299,7422.006.019,68
114.008.800,27
1.486.702,17
21.184.270,70
56.219.715,80736.176,64 : 
673.335,61 : 
6.368.360,08 :
: TOTAL 603.175.459,00 587.175.459,00 327.167.933,14 - 9.448.736,15 46.772.881,06 364.492.078,05 214.905.508,62 7.777.872,33 :
(1) The difference between appropriations committed and total budget funds available is due to the transfer of 16 million ECU for the UNWRA education 
programme.

FOOD AID
ANNEX 30
APPROPRIATIONS AND THEIR IMPLEMENTATION SINCE 1972 
(Food aid Chapter) (m ECU)
|  Year1  !
|  Cereals and rice |  Milk products |  Sugar1
|  Other products
J_ _ _ _ _ _ _ _ _ _ _ _1
|  
Transport and 
1  other expenditureTotal 
Approps 
(1)Total |  
expen- |  
diture 1 I  Approp. Expend.1  Approp. Expend.1  Approp. Expend.1  Approp. Expend.I  Approp. Expend.
|  19721  !
1  j65,3 23,81
1  2,-1
67,3 23,8 j
j  1973 1  '61,1 77,41  ” 23,31  - 2,4|  - 1,51 - 61,1 104,6 |
|  1974 1  113,- 105,61  15,- 0,71  2,- -|  - -1  5,- - 135,- 106,3 j
|  1975 1  l|l6,3 125,-|  106,4 63,51  2,3 2,41  1," -1 - 226,- 190,9 |
|  1976 1  103,6 44,31  182,7 64,71  2,3 2,31  1,- -j 4,2 289,6 115,5 |
j  1977 1  07,2 97,-j  88,5 78,41  1.7 1.91  1.- -|  - 0,1 178,4 177,4 j
j  1978 I  08.8 114,31  132,4 120,-1  1,5 1,4|  - -1  1,- 0,1 223,7 235,8 j
j  1979 |  100,9 88,41  184,5 169,91  1.5 0,3| 0,31  0,5 0,2 287,4 259,1 |
j  1980 1  116,2 108,9j  212,2 180,71  1,8 3,5| 9,71  59,7 11,- 389,9 313,8 |
j  1981 1  1*1,1 167,41  274,5 356,81  1.9 4,61  40,- 9,71  67,7 62,4 505,2 600,9 j
|  1982 (2) 1  144,4 172,8j  263,0 267,51  2,8 2,31  10,- 27,41  77,9 66,9 498,1 536,9 j
j  1983 (3) 1  148,-
J___i_____14
3,5j  281,7 167,51  3,7 1,41  27,- 
18,91  71,1 
143,2 551,5 364,5 j
(1) Including,  where appropriate, amending budgets and transfers from other chapters.
Source :  General budgets of the Communities and EAGGF Financial Reports.
(2) A sum of 16 m ECU was transferred to Item 9260 for the implementation of the UNRWA education programme.
(3) A sum of 16 m' ECU was transferred to Item 9590 for the implementation of the UNRWA education programme.