EN    EN  COMMISSION OF THE E UROPEAN COMMUNITIES 
Brussels, 8.11.2006 
COM(2006) 677 final 
2006/0226 (CNS)   
Proposal for a 
COUNCIL REGULATION 
adapting Regulation (EC) No 1782/2003 esta blishing common rules for direct support 
schemes under the common agricultural policy  and establishing certain support schemes 
for farmers, Regulation (EC) No 318/2006 on the common organisation of the markets in 
the sugar sector and Regulation (EC) No 320/2006 establishing a temporary scheme for 
the restructuring of the sugar industry in th e Community, by reason of the accession of 
Bulgaria and Romania to the European Union 
(presented by the Commission) 
 
EN 2   EN EXPLANATORY MEMORANDUM  
1. C ONTEXT  
• Grounds for and objectives of the proposal 
On 20 February 2006, the Council adopted new regul ations on the common organisation of the 
markets in the sugar sector1. These regulations do not take account of the results of the 
accession negotiations. There is therefore a n eed to adapt the texts of the new sugar 
regulations before accession to ensure that th ey are compatible with the Act of Accession. 
In addition, certain provisi ons on seeds in Council Regula tion (EC) No 1782/2003 have been 
enforced from the 2005/06 campaign and should be adapted in respect of Bulgaria and 
Romania  
Specifically, in the case of sugar, there is a need to: 
– insert Bulgaria and Romania in the list of  countries benefiting from the production 
quota system for sugar, isoglucose and inul in syrup quotas, as well as traditional 
supply needs of sugar for refining; 
– foresee provisions on direct payments for Bulgaria and Romania; 
– adapt some dates in the above-mentioned regul ations on sugar in order that Bulgaria 
and Romania can participate in the common market organisation . 
In the case of seeds, it is necessary to add Bulgaria and Romania to the list of countries 
concerned by the seeds aid and subsequently  adapt Annex XIa of Council Regulation (EC) 
No 1782/2003. 
• General context 
Bulgaria and Romania are due to join the EU on 1 January 2007. It is therefore 
necessary to foresee all le gal provisions that will apply to both countries.  
• Consistency with other policies and objectives of the Union 
Not applicable. 
2. C ONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT  
• Consultation of interested parties  
In accordance with the interim procedure applicable to Bulgaria and Romania, 
DG AGRI organised meetings with both count ries to inform them unofficially about 
DG AGRI's proposal and get their reactions.  
                                                 
1 Council Regulations (EC) No 318/2006 on the common organisation of the markets in the sugar sector, 
(EC) No 319/2006 amending Regulation (EC) No 1782/2003 establishing common rules for direct 
support schemes under the common agricultural policy and establishing support schemes for farmers, (EC) No 320/2006 establishing a temporary scheme for the restructuring of the sugar industry in the 
Community and amending Regulation (EC) No 1290/2005 on the financing of the common agricultural 
policy. 
 
EN 3   EN • Impact assessment 
Not applicable. The proposal is  not subject to IA requirement s as it is not included in 
the Commission Legislative and Work Programme.  
3. L EGAL ELEMENTS AND MAIN CHARACTERISTICS OF THE HORIZONTAL CMO   
• Legal basis 
Article 4(3) of the Treaty of A ccession of Bulgaria and Romania  
Article 20 Annex IV of the Act of  accession of Bulgaria and Romania  
• Content of the proposal 
The proposals made in the Council Regulation are described below: 
SUGAR 
Introduction of direct payments 
Sugar direct payments should be introduced in  Bulgaria and Romania according to the same 
schedule of increments as for the other crops, i. e. ten years starting in 2007 at a level of 25% 
of the direct payments then applicable in the EU-15. To determine the amount of the sugar 
direct payments, the same met hod of calculation as fo r the EU-25 has been used. Bulgaria and 
Romania should be also offered th e possibility to apply the sepa rate sugar payment as offered 
to the new member States applying SAPS (Single Area Payment Scheme). 
Adaptation to the market measures  
– Bulgaria and Romania should be included in the list of  national and regional quotas 
with the corresponding sugar and isoglucose quotas; 
– Bulgaria and Romania should be added to the list of countries benefiting from the 
system of Traditional Su pply Needs for refining; 
– some dates of the sugar regulations should be  adapted to the specific circumstances of 
Bulgaria and Romania. 
SEEDS 
Bulgaria and Romania should be offered the op tion to couple the aid for seeds when applying 
the single payment scheme and consequently th ey should be added to the relevant table on 
seeds aid. 
• Subsidiarity principle 
Not applicable. Bulgaria and Romania are not yet Member States. 
• Choice of instrument 
Proposed instrument: Council Regula tion amending 3 Council Regulations. 
 
EN 4   EN 4) B UDGETARY IMPLICATIONS  
These proposals have financial im plications for the Community budget: 
– on the expenditure side, the progressive in troduction of directs payments for sugar 
foreseen in Council Regulation (EC) No  319/2006 will entail additional expenditure 
(from €2,014 mio in budget year 2008 to €10,543 mio in financial year 2017 and 
subsequent years); 
– on the revenue side, both countries will be subject to the payment of the production 
charge in the sugar sector set out in  article 16 of Council Regulation (EC) 
No 318/2006 as from the marketing y ear 2007/2008 (total amount foreseen: 
€1,841 mio each year) as well as to the pa yment of the temporary restructuring 
amount set out in Article 11 of Council Regulation (EC) No 320/2006 (total amount foreseen: €16 mio in financial year 2008, €21,1 mio in financial year 2009 and 
€6,9 mio in financial year 2010). 
 
EN 5   EN 2006/0226 (CNS) 
Proposal for a 
COUNCIL REGULATION 
adapting Regulation (EC) No 1782/2003 esta blishing common rules for direct support 
schemes under the common agricultural policy  and establishing certain support schemes 
for farmers, Regulation (EC) No 318/2006 on the common organisation of the markets in 
the sugar sector and Regulation (EC) No 320/2006 establishing a temporary scheme for 
the restructuring of the sugar industry in th e Community, by reason of the accession of 
Bulgaria and Romania to the European Union 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty esta blishing the European Community, 
Having regard to the Treaty of Accession of Bulgaria and Romania, and in particular 
Article 4(3) thereof, 
Having regard to the Act of Accession of Bulgaria  and Romania, and in particular Article 41, 
second subparagraph, and Article 20 thereof in conjunction with Annex IV thereto, 
Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament
2, 
Whereas: 
(1) Council Regulation (EC) No 1782/20033 has been amended by Regulation (EC) 
No 583/20044, introducing inter alia provisions for seeds afte r the 2005/2006 marketing 
year and by Regulation (EC) No 319/20065, introducing direct support schemes for 
farmers in the sugar sector. C ouncil Regulation (EC) No 318/20066 introduced general 
rules governing the common organisation of th e markets in the sugar sector from the 
marketing year 2006/2007. 
(2) Those general rules and measures should be adapted to allow their implementation in 
Bulgaria and Romania as from the date of accession of those countr ies to the European 
Union. 
(3) With a view to allowing Bulgar ia and Romania to benefit fr om the support measures in 
the sugar sector provided for under Regul ation (EC) No 1782/2003 as amended by 
Regulation (EC) No 319/2006, it is appropria te to amend the national ceilings of 
Bulgaria and Romania taking into account the additional am ount of aid. In order to 
                                                 
2 OJ C …, …, p. ... 
3 OJ L 270, 21.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 1405/2006 (OJ L 265, 
26.9.2006, p. 1). 
4 OJ L 91,30.3.2004, p. 1. 
5 OJ L 58, 28.2.2006, p. 32. 
6 OJ L 58, 28.2.2006, p. 1. 
 
EN 6   EN provide Bulgaria and Romania with the possib ility to grant the sugar direct payment in 
the form of a separate direct payment, it is  appropriate to amend the national ceilings on 
the sugar reference amounts. 
(4) Regulation (EC) No 1782/2003 as ame nded by Regulation (EC) No 583/2004, 
introduced seed aid ceilings for the Member  States which acceded to the European 
Union in 2004. Bulgaria and Romania should  be added to the list of countries 
concerned by this measure. 
(5) Regulation (EC) No 318/2006 establishes a production quota system for sugar, 
isoglucose and inulin syrup, as well as a trad itional supply need of sugar for refining. In 
order to apply these mechanisms in Bulgar ia and Romania, both countries should be 
added to the list of countries benefitin g from these measures and subsequent 
adaptations should be made to take account of the specific situa tion of Bulgaria and 
Romania. 
(6) In order to allow operators in Bulgaria and Romania to participate in the restructuring 
scheme, there is a need to adapt Council Regulation (EC) No 320/20067. 
(7) Regulations (EC) No 1782/2003, (EC) No  318/2006 and (EC) No 320/2006 should 
therefore be amended accordingly, 
HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EC) No 1782/2003 is amended as follows: 
(1) In Article 71c, the following paragraph is inserted after the first paragraph: 
"In the case of Bulgaria and Romania, the schedule of increments provided for under 
Article 143a shall apply for sugar and chicory." 
(2) Article 143ba is amended as follows: 
(a) Paragraph 1 is replaced by the following: 
"1. By way of derogation from Article 143b the new Member States applying 
the single area payment scheme may decide by 30 April 2006, to grant in respect of the years 2006, 2007 and 2008, a separate sugar payment to 
farmers eligible under the single area payment scheme. It shall be granted 
in respect of a representative period which could be different for each product of one or more of th e marketing years 2004/2005, 2005/2006 and 
2006/2007 to be determined by Member  States before 30 April 2006, and 
on the basis of objective and non-disc riminatory criteria such as: 
– the quantities of sugar beet, can e or chicory covered by delivery 
contracts concluded in accordance with Article 19 of Regulation 
(EC) No 1260/2001 or Article 6 of  Regulation (EC) No 318/2006 as 
appropriate 
                                                
 
7 OJ L 58, 28.2.2006, p. 42. 
 
EN 7   EN – the quantities of sugar or inulin syrup produced in accordance with 
Regulation (EC) No 1260/2001 or Regulation (EC) No 318/2006 as 
appropriate; 
– the average number of hectares un der sugar beet, cane or chicory 
used for the production of sugar or inulin syrup and covered by 
delivery contracts concluded in accordance with Article 19 of Regulation (EC) No 1260/2001 or Ar ticle 6 of Regulation (EC) 
No 318/2006 as appropriate; 
 However, where the representative  period includes the marketing year 
2006/2007, this marketing year shall be  replaced by the marketing year 
2005/2006 for farmers affected by a renunciation of quota in the 
marketing year 2006/2007 as provided fo r in Article 3 of Regulation (EC) 
No 320/2006. 
 In the case of Bulgaria and Romania: 
(a) the date of 30 April 2006 referred  to in the first subparagraph shall 
be 15 February 2007; 
(b) the separate sugar payment may be  granted in respect of the years 
from 2007 until 2011; 
(c) the representative period referred to in the first subparagraph may be 
different for each product of one or more of the marketing years 2004/2005, 2005/2006, 2006/2007 and 2007/2008; 
(d) where the representative peri od includes the marketing year 
2007/2008, this marketing year shall be replaced by the marketing year 2006/2007 for farmers affected  by a renunciation of quota in 
the marketing year 2007/2008 as provided for in Article 3 of 
Regulation (EC) No 320/2006." 
(b) In paragraph 3, the follo wing subparagraph is added: 
"For Bulgaria and Romania, the date of 31 March 2006 referred to in the first 
subparagraph shall be 15 February 2007." 
(3) Annexes VII, VIIIa and XIa are ame nded in accordance with Annex I to this 
Regulation. 
Article 2 
Regulation (EC) No 318/2006 is amended as follows: 
(1) In Article 7(2), the follo wing subparagraph is added: 
"For the purposes of this paragraph, in  the case of Bulgar ia and Romania the 
marketing year shall be that of 2006/2007." 
(2) In Article 9, paragraph 1 is replaced by the following: 
"1. In the marketing year 2006/2007 an isoglucose quota of 100 000 tonnes shall be 
added to the total of isoglucose quota fixed in Annex III. In each of the marketing years 2007/2008 and 2008/2009 a further isoglucose quota of 
 
EN 8   EN 100 000 tonnes shall be added to the quota of the preceding marketing year. 
This increase shall not concern Bulgaria and Romania. 
In each of the marketing years 200 7/2008 and 2008/2009 a further isoglucose 
quota of 11 045 tonnes for Bulgaria and of  1 966 tonnes for Romania shall be 
added to the quota of the preceding marketing year. 
Member States shall allocate the additional quotas to undertakings, 
proportionately to the isoglucose quotas th at have been allocated in accordance 
with Article 7(2)." 
(3) In Article 29, paragraph 1 is replaced by the following: 
"1. Notwithstanding Article 19(1), a traditional supply need of sugar for refining is 
fixed for the Community at 2 324 735 tonne s per marketing year, expressed in 
white sugar. 
During the marketing years 2006/2007, 2007/2008 and 2008/2009, the 
traditional supply need shall be distributed as follows: 
– 198 748 tonnes for Bulgaria, 
– 296 627 tonnes for France, 
– 291 633 tonnes for Portugal, 
– 329 636 tonnes for Romania, 
– 19 585 tonnes for Slovenia, 
– 59 925 tonnes for Finland, 
– 1 128 581 tonnes for the United Kingdom." 
(4) Annex III is replaced by the text in Annex II to this Regulation.  
Article 3 
In Article 3(1) of Regulation (EC) No 320/2006, the introductory words of the first 
subparagraph are replaced by the following: 
"Any undertaking producing sugar,  isoglucose or inulin syrup to which a quota has been 
allocated by 1 July 2006, or by 31 January 2007 in the case of Bulgaria and Romania, shall be 
entitled to a restructuring ai d per tonne of quota renounced, provided that during one of the 
marketing years 2006/2007, 2007/2008, 2008/2009 and 2009/2010 it:" 
 
EN 9   EN Article 4 
This Regulation shall enter into force subject to and on the date of the entry into force of the 
Treaty of Accession of Bulgaria and Romania.  
This Regulation shall be binding in  its entirety and directly applicable in all Member States. 
Done at Brussels,  
 For the Council 
 The President 
 
EN 10   EN ANNEX I  
Annexes to Regulation (EC) No 1782/2003 are amended as follows: 
(1) In point K 2 of Annex VII, Ta ble 1 is replaced by the following: 
"Table 1 
 
Ceilings for amounts to be included in the reference amount of farmers 
(EUR '000) 
Member State 2006 2007 2008 2009 and subsequent 
Belgium 47 429 60 968 74 508 81 752 
Czech Republic 27 851 34 319 40 786 44 245 
Denmark 19 314 25 296 31 278 34 478 
Germany 154 974 203 607 252 240 278 254 
Greece 17 941 22 455 26 969 29 384 
Spain 60 272 74 447 88 621 96 203 
France 152 441 199 709 246 976 272 259 
Hungary 26 105 31 986 37 865 41 010 
Ireland 11 259 14 092 16 925 18 441 
Italy 79 862 102 006 124 149 135 994 
Latvia 4 219 5 164 6 110 6 616 
Lithuania 6 547 8 012 9 476 10 260 
Netherlands 41 743 54 272 66 803 73 504 
Austria 18 971 24 487 30 004 32 955 
Poland 99 135 122 906 146 677 159 392 
Portugal 3 940 4 931 5 922 6 452 
Slovakia 11 813 14 762 17 712 19 289 
Slovenia 2 284 2 858 3 433 3 740 
Finland 8 255 10 332 12 409 13 520 
Sweden 20 809 26 045 31 281 34 082 
United Kingdom 64 340 80 528 96 717 105 376 
(EUR '000)  
Member 
State 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 and sub-
sequent years 
Bulgaria 84 121 154 176 220 264 308 352 396 440 
Romania 1 930 2 781 3 536 4 041 5 051 6 062 7 072 8 082 9 093 10 103 
" 
 
EN 11   EN (2) Annex VIIIa is replaced by the following: 
"ANNEX VIIIa 
National ceilings referr ed to in Article 71c 
(EUR '000)  
Calendar 
year Czech 
Republic Estonia Cyprus Latvia Lithuania Hung ary Malta Poland Slovenia Slovakia  Calendar 
year Bulgaria Romania 
2005 228 800 23 400 8 900 33 900 92 000 350 800 670 724 600 35 800 97 700  2007 200 384 441 930 
2006 294 551 27 300 12 500 43 819 113 847 446 305 830 980 835 44 184 127 213  2008 240 521 530 681 
2007 377 919 40 400 16 300 60 764 154 912 540 286 1 640 1 263 706 58 958 161 362  2009 281 154 621 636 
2008 469 986 50500 20 400 75 610 193 076 672 765 2 050 1 572 577 73 533 200 912  2010 321 376 710 441 
2009 559 145 60 500 24 500 90 016 230 560 802 610 2 460 1 870 392 87 840 238 989  2011 401 620 888 051 
2010 644 745 70 600 28 600 103 916 267 260 929 210 2 870 2 155 492 101 840 275 489  2012 481 964 1 065 662 
2011 730 445 80 700 32 700 117 816 303 960 1 055 910 3 280 2 440 492 115 840 312 089  2013 562 308 1 243 272 
2012 816 045 90 800 36 800 131 716 340 660 1 182 510 3 690 2 725 592 129 840 348 589  2014 642 652 1 420 882 
subsequent  
years 901 745 100 900 40 900 145 616 377 360 1 309 210 4 100 3 010 692 143 940 385 189’  2015 722 996 1 598 493 
            2016 and 
subsequent  
years 803 340 1 776 103 
" 
(3) Annex XIa is replaced by the following: 
"ANNEX XIa 
Seed aid ceilings in the new Member St ates referred to in Article 99(3) 
(EUR million) 
Calendar year Bulgaria Czech 
Republic Estonia Cyprus Latvia Lithuania Hungary Malta Poland Romania Slovenia Slovakia 
2005 – 0,87 0,04 0,03 0,10 0,10 0,78 0,03 0,56 – 0,08 0,04 
2006 – 1,02 0,04 0,03 0,12 0,12 0,90 0,03 0,65 – 0,10 0,04 
2007 0,11 1,17 0,05 0,04 0,14 0,14 1,03 0,04 0,74 0,19 0,11 0,05 
2008 0,13 1,46 0,06 0,05 0,17 0,17 1,29 0,05 0,93 0,23 0,14 0,06 
2009 0,15 1,75 0,07 0,06 0,21 0,21 1,55 0,06 1,11 0,26 0,17 0,07 
2010 0,17 2,04 0,08 0,07 0,24 0,24 1,81 0,07 1,30 0,30 0,19 0,08 
2011 0,22 2,33 0,10 0,08 0,28 0,28 2,07 0,08 1,48 0,38 0,22 0,09 
2012 0,26 2,62 0,11 0,09 0,31 0,31 2,33 0,09 1,67 0,45 0,25 0,11 
2013 0,30 2,91 0,12 0,10 0,35 0,35 2,59 0,10 1,85 0,53 0,28 0,12 
2014 0,34 2,91 0,12 0,10 0,35 0,35 2,59 0,10 1,85 0,60 0,28 0,12 
2015 0,39 2,91 0,12 0,10 0,35 0,35 2,59 0,10 1,85 0,68 0,28 0,12 
2016 0,43 2,91 0,12 0,10 0,35 0,35 2,59 0,10 1,85 0,75 0,28 0,12 
subsequent years 0,43 2,91 0,12 0,10 0,35 0,35 2,59 0,10 1,85 0,75 0,28 0,12' 
" 
 
EN 12   EN ANNEX II  
"ANNEX III 
NATIONAL AND REGIONAL QUOTAS 
(tonnes) 
Member States or regions (1) Sugar (2) Isoglucose (3) Inulin syrup (4) 
Belgium  819 812  85 694 0 
Bulgaria 4 752 67 108 – 
Czech Republic 454862 – – 
Denmark 420 746 – – 
Germany 3 655 456 42 360 – 
Greece 317 502 15 433 – 
Spain 903 843 98 845 – 
France (metropolitan) 3 552 221 23 755 0 
French overseas departments 480 245 – – 
Ireland 0 – – 
Italy 778 706 24 301 – 
Latvia 66505 – – 
Lithuania 103 010 – – 
Hungary 401 684 164 736 – 
Netherlands 864 560 10 891 0 
Austria 387 326 – – 
Poland 1 671 926 32 056 – 
Portugal (mainland.) 34 500 11 870 – 
The autonomous region of the Azores 9 953 – – 
Romania 109 164 11 947 – 
Slovakia 207 432 50 928 – 
Slovenia 52 973 – – 
Finland 146 087 14 210 – 
Sweden 325 700 – – 
United Kingdom 1 138 627 32 602 – 
Total 16 907 591  686 736 0 
" 
 
EN 13   EN FINANCIAL STATEMENT  
  
1. BUDGET HEADING (nomenclature 2007): 
 
05 03 01 
117 
680 APPROPRIATIONS 
PDB 2007: 
€30 709 Mio 
pm pm 
2. TITLE: 
Council Regulation adapting Regulation (EC) No 318/2006 on the common organisation of the markets 
in the sugar sector, Regulation No 320/2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community and Regulation (EC) No 1782/2003 establishing common rules for 
direct support schemes under the common agricultural policy and establishing certain support schemes 
for farmers by reason of the accession of the Repub lic of Bulgaria and Romania to the European Union. 
3. LEGAL BASIS: 
Art 4 (3) of the Treaty of Accession of Bulgaria and Romania  
Article 20 in conjunction with Annex IV of the Act of accession of Bulgaria and Romania 
4. AIMS: 
Following the sugar reform of 2006, this proposal aims at: 
– inserting Bulgaria and Romania in the list of co untries benefiting from the production quota system 
for sugar, isoglucose and inulin syrup quotas, as well as traditional supply needs of sugar for refining;
– foreseeing provisions on direct payments for Bulgaria and Romania; – adapting some dates in the above-mentioned regulations on sugar in order that Bulgaria and Romania 
can participate in the common market organisation. 
5. FINANCIAL IMPLICATIONS 12 MONTH 
PERIOD 
(EUR million) FINANCIAL 
YEAR 2007 
(EUR million) FINANCIAL 
YEAR 2008 
(EUR million) 
5.0 EXPENDITURE 
– CHARGED TO THE EC BUDGET (REFUNDS/INTERVENTIONS) 
– NATIONAL AUTHORITIES 
– OTHER pm – 2,014 
5.1 REVENUE 
– OWN RESOURCES OF THE EC  
(LEVIES/CUSTOMS DUTIES) 
– ASSIGNED REVENUE – TEMPORARY RESTRUCTURING AMOUNTS 
– NATIONAL – – 1,841 
 
 
16 
  2009 2010 2011 2012 
5.0.1 ESTIMATED EXPENDITURE 2,902 3,690 4,217 5,271 
5.1.1 ESTIMATED REVENUE 22,941 8,741 1,841 1,841 
5.2 METHOD OF CALCULATION: 
See Annex 
6.0 CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE 
RELEVANT CHAPTER OF THE CURRENT BUDGET?  
YES  NO 
6.1 CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF 
THE CURRENT BUDGET?  
YES  NO 
6.2 WILL A SUPPLEMENTARY BUDGET BE NECESSARY? YES  NO 
6.3 WILL APPROPRIATIONS NEED TO BE ENTERED IN FUTURE BUDGETS? YES NO  
OBSERVATIONS: 
See Annex 
 
EN 14   EN Annex  
Direct payments : 
The guiding principles to calculate th e level of direct payments are: 
– applying the same method of calculation as  the one used durin g the sugar reform; 
– applying the phasing-in; the level of direct  payments will continue to increase up to 
€6,326 mio in budget year 2013, €7,380 mio in 2014, €8,434 mio in 2015, €9,489 mio in 2016 to reach €10,543 mio in 2017 and subsequent years.  
Revenue
: 
1) Production charge set out Article 16 of Council Regulation (EC) No 318/2006 (€12/t 
of sugar and inulin syrup quota, 6€/t of isoglucose quota) x Quotas allocated to 
Romanian and Bulgarian undertakings 
(4 752 + 109 164) x 12 + (67 108 + 11 947) x 6 = €1,841 mio each year  
2) Temporary restructuring amounts set out in Article 11 of Council Regulation (EC) 
No 320/2006 x Quotas allocated to Roma nian and Bulgarian undertakings  
Marketing year 2007/08: (4752 + 109 164) x 173,8 + (67 108 + 11 947) x 86,9 = 
€26 668 480. 
Payment 60% in March 2008 => €16 mio on budget 2008  
Payment 40% in November 2008 => €10,7 mio on budget 2009  
Marketing year 2008/09: (4752 + 109 164)  x 113,3 + (67 108 + 11 947) x 56,65 = 
€17 385 149. 
Payment 60% in March 2009 => €10,4 mio on budget 2009  
Payment 40% in November 2009 => €6,9 mio on budget 2010