COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 517 final 
Brussels, 27 October 1993 
TWENTY-SECOND FINANCIAL REPORT 
on 
THE EUROPEAN AGRICULTURAL GUIDANCE 
AND GUARANTEE FUND 
EAGGF 
- 1992 -
GUARANTEE SECTION 
and 
FOOD AID ACCOUNTS CLEARANCE 
=n—---**tt*« (presented by the Commission) 
- w-
TABLE 1 
Average conversion rates used for 1992 
(cf. Annex 19) 
EUROPEAN (XMAJNITY 
Be I g I urn 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Nether lands 
Portugal 
United Kingdom 1 ECU -
(budgetary) (*) 
42.0996 BFR 
7.90779 DKR 
2.04437 DM 
236.448 DRA 
129.209 PTA 
6.93885 FF 
0.766469 IRL 
1.540.53 LIT 
42.0057 LFR 
2.30407 HFL 
175.52 ESC 
0.707647 UKL 
(*) The ecu is the unit of account used for the Communities' budget; all 
receipts and expenditures, agricultural and non-agricultural, are 
expressed in ecus. 
Conversion Into national currencies is generally at market rates or 
"budget rates". 
The common agricultural policy, to operate efficiently, requires that 
exchange rates between national currencies remain fairly stable. In 
order therefore to lessen the effect on agricultural prices of any 
adjustments to the rates of exchange, conversion into national 
currencies of agricultural prices expressed in ecus is not effected 
at the real exchange rates of the ecu but at specific 
"green rates". Hence the amount calculated in ecu under 
regulations is referred to as "ECU(A)". 
However, for the charging to the budget of the financial 
of agricultural regulations, conversion into ecus 
currencies is not at the green rate but at the market or budget rate; 
hence, the amount in ecu to be entered in the accounts is referred to 
as "ECU(B)". rates cal led 
agr icultural 
consequences 
of national 
- I bis-
NTRODUCTORY NOTE 
a) Article 10 of Council Regulation (EEC) No 729/70 on the financing of the 
common agricultural policy* requires the Commission to send each year to 
the Council and Parliament "a financial report on the administration of the 
Fund during the preceding financial year and, in particular, on the state 
of its resources and the nature of its expenditure and the conditions under 
which Community financing has been effected". 
This Report covers the operations of the EAGGF Guarantee Section and the 
clearance of accounts in respect of Community food aid for 1992. 
The main task of the Guarantee Section is financing the expenditure arising 
from the common policy on agricultural markets and prices. Under Articles 2 
and 3 of Regulation (EEC) No 729/70, expenditure consists of refunds on 
exports to non-Community countries, paid under the EEC market 
organizations, and intervention measures designed to stabilize agricultural 
markets. 
b) Up to and including 1986, the financial year was always the same as the 
calendar year. The amendments made in 1987 to the Regulations governing the 
financing of the common agricultural policy resulted, as regards the 
Guarantee Section, in adjustments to the dates of closure of accounts for 
1987(1), 1988\2) and subsequent financial years^t, with a corresponding 
displacement of the Guarantee Section financial year relative to the 
calendar year. This may make it difficult to compare these years with 
previous years, and should be taken into account in examining the various 
tables and annexes. 
* 
* * 
N.B.: This report was completed on 21 September 1993 
* 0J No L 94, 28.4.1970, p.13. 
(i) Financial year 1987: expenditure here covers a period of ten months, from 
1 January 1987 to end October 1987. 
(2) Financial year 1988: expenditure here covers a period of eleven and a half 
months from beginning November 1987 to 15 October 1988. 
(3) Financial year 1989 et seq.: expenditure here covers a period of twelve 
months from 16 October to 15 October of the following year. 
- II -
SUMMARY OF THE TWENTY-SECOND FINANCIAL REPORT 
EAGGF - GUARANTEE SECT ION 
A. Community expenditure on markets 
1. The appropriations available for the Guarantee Section of the EAGGF for 
1992, after transfers were made, amounted to ECU 32 867 million, including 
the set-aside of land from agricultural production (ECU 180 million) (the 
Guarantee Section's portion), the Fisheries Guarantee Fund (ECU 33 
million), repayments to Member States of expenditure on the depreciation of 
agricultural stocks and the special disposal of butter from public stocks 
(ECU 810 million) (see table Nr. 6). 
Allowing for the clearance of accounts for previous years (ECU 79 million), 
the financial contribution of cereal producers (ECU 1 099 million) and milk 
producers (ECU 368 million), total agricultural expenditure chargeable to 
the Guarantee Section for 1992 stood at ECU 31 950 million (see table 
Nr. 6). 
Total expenditure taken into consideration for the 1992 budget, excluding 
emergency measures (ECU 202 million), the clearance of accounts (ECU 79 
million) and miscellaneous payments (ECU 392 million), i.e. ECU 31 277 
million, can be divided into expenditure on export refunds and intervention 
measures. These items amounted to ECU 9 488 million and ECU 21 789 million 
respect ively. 
In the case of refunds, 56% of total expenditure was taken up by cereals 
and rice and milk products alone, followed by beef and veal (14%) and sugar 
(14%). 
The product areas mainly responsible for expenditure on intervention were 
oilseeds (19%), followed by beef and veal (14%), cereals and rice (11%) and 
milk products (9%). 
3. Despite the increase in the volume of public stocks during 1992, the book 
value remained virtually unchanged: ECU 2 584 million in 1991 and 
ECU 2 580.5 mi I I ion in 1992. 
As regards the quantities in stock, during 1992 there was: 
- a considerable increase for cereals and a lesser one for oils and fats 
and beef ; 
- a fall for the other product groups. 
Ill -
GRAPH 1 
BREAKDOWN OF EAGGF GUARANTEE EXPENDITURE BY PRODUCT GROUP 
(ECU million for 1992 financial year (1)) 
Other products (2) :4032.5 
wine . 1087.2 
Tobacco : 1233 Cereals : sr,9n.9 
Fruit 
and vegetables:1261.7 
Sheepmeat and 
goatmeat: 1749,2 
Beef .4413,8 
Milk products :Am9J 
ITOTALTECU 31 ,276.8 mi I lion | 
0) Expenditure against the 1992 budget. 
(2) Including depreciation and special disposal of public butter stocks. 
Not including emergency measures. Sugar : 1944,5 
Oils and fats 58^.3 
- IV 
B. Cash position and management of appropriations 
For the Guarantee Section, twelve normal advances and one extraordinary 
advance were adopted during the year. 
The 1992 budget was adopted in December 1991. There was such substantial 
underutiIization that it was possible to reduce the appropriations 
required by adopting two supplementary and amending budgets. 
The expenditure borne by the EAGGF Guarantee Section was charged to the 
1992 budget (ECU 32 114.0 mi I I ion) and to the appropriations carried 
over from 1991 (ECU 157.4 million). A total amount of ECU 879.7 million 
(ECU 869 million from the 1992 budget and ECU 10.7 million in 
carried-over appropriations) remained unused. 
In addition, delays in the sending of emergency food aid to East 
European countries, as a result of the limited reception and storage 
capacities of the recipient countries, led the Commission to ask the 
budget authority for non-automatic carryovers of ECU 175.5 million. 
As the two supplementary and amending budgets had already largely taken 
account of the new appropriations requirements, the transfers within the 
EAGGF Guarantee Seciton were far smaller than in previous years. The 
total transfers made to cover expenditure during 1992 came to only 
ECU 451.2 mi I I ion. 
C. Investigations and irregularities 
The Commission continued its efforts to prevent fraud against the EAGGF. 
It concentrated on two main areas: stepping up controls, by increasing 
their number and improving their quality and training inspectors, and 
revising and simplifyiing agricultural legislation. 
As part of the CAP reform, the Council adopted Regulation (EEC) 
No 3508/92 establishing an integrated administration and control system 
for certain Community aid schemes, comprising a computerized data base 
and using appropriate technical resources and administration and control 
methods such as aerial and satellite remote sensing. 
The integrated system made application of the risk analysis method 
compulsory. Taking account of the risk factor makes it possible to 
target controls more effectively. 
v -
The Commission continued its operations on the ground, opening inquiries 
in various sectors such as cotton, wine, tobacco, olive oil, beef, 
cattle exports, milk powder and food aid. 
The number of irrégularités reported by the Member States under 
Articles 3 and 5 of the new Regulation (EEC) No 555/91 was 1 030, 
representing a total value of ECU 117.7 million, i.e. well up on the 
f igures for 1991. 
Inspection agencies for olive oil in the main producer Member States 
undertook a substantial number of checks which brought several 
irregularities to light. Parallel to this, inspection corps in the fruit 
and vegetable and wine sectors charged with cooperation on the spot with 
national authorities, detected a number of fraudulent practices. 
Lastly, the use of remote sensing techniques was exteded to virtually 
all the Member States. 
Clearance of accounts 
In 1992 the Commission took a formal decision on the clearance of 
accounts for 1989. 
Checking expenditure for 1990, amounting to ECU 26.5 billion, was begun 
in 1991 and finished at the end of April 1992. It was based on a systems 
audit and on-the-spot verifications, in order to check the expenditure 
incurred for compliance with Community legislation. It appeared that the 
Member States were encountering increasing difficulties in applying the 
sometimes very complicated legislation laid down by the common 
agr icultural policy. 
In 1991 the payment systems of the Member States' paying agencies were 
subjected for the first time to an examination by external audit 
companies. The purpose of this measure was to carry out an initial 
financial audit in the 44 main paying agencies in the Member States. 
Since the twenty-first financial report was drawn up, the Court of 
Justice delivered three judgments in cases brought by Member States 
relating to old clearance decisions. In each instance the complainant's 
case was dismissed. 
During the decision-making process for the 1988 accounts, the Commission 
set up an internal working party with a remit to draw up proposals for 
improving the clearance of accounts procedure. The results were 
presented in October 1992. 
- VI -
E. Accounts clearance in respect of Community food aid 
The financing of Community food aid operations changed as a result of 
Commission Regulation (EEC) No 2200/87 laying down general rules for the 
mobilization in the Community of products to be supplied as Community food 
aid, which entered into force on 1 July 1987. 
The Commission's Directorate-General for Development is responsible for 
food aid. 
The Guarantee Section of the EAGGF continues to be responsible for the 
clearance of accounts for budget years in which financing was carried out 
under the old system. 
vu -
TABLE 2 
Summary of the main totals in the 
22nd EAGGF Guarantee Section Financial Report 
(ECU mi I I ion) 
- Expenditure under the 1992 budget 
complying with the terms of financing of 
the EAGGF Guarantee Section (Annex 2) 32.271.4 (A) 
- Expenditure from carryovers from 1991 - 157,4 (B) 
TOTAL TABLES 6 AND 9 32.114.0 
A. 32.271,4 
- Set-aside, 
Guidance Section part - 138,0 (C) 
- Income aids 25,9 (D) 
TOTAL ANNEXES 3 AND 11 32.107.5 
A. 32.271,4 
B. - 157,4 
C. - 138,0 
D. - 25,9 
- Fisheries Guarantee Fund - 32,1 (E) 
- Reimbursement of Member States for 
expenditure on special disposal of 
butter from public stocks - 799,5 (F) 
TOTAL FINANCED WITHIN THE GUIDELINE 31.118.5 
A. 32.271,4 
B. - 157,4 
C. - 138,0 
D. - 25,9 
TOTAL TABLE 10 and ANNEX 4 31.950.0 
-VIII-
A. 32.271,4 
B. 157,4 
C. - 138,0 
D. - 25,9 
- Set-aside - Guarantee Section part - 147,6 (G) 
- Interest to be paid to Member States 
as a result of the reform of the method 
of financing expenditure - 86,0 (H) 
- Distribution of agricultural products to 
disadvantaged in the Community - 130,2 (I) 
- Fraud prevention in the area of the 
EAGGF Guarantee Section - 24,6 (J) 
- MCAs granted on imports 
(Item : B1.3210) - 3,9 (K) 
- Accounts clearance previous years - 79,0 (L) 
- Emergency actions (Item : B1-189) - 202,0 (M) 
TOTAL TABLE 8 (column g) 31.276.8 
SUBTOTAL ANNEX 4 
A. 32.271,4 
(B + C + D) - 321,3 
(G+H+l+J+K+L+M) - 673,3 
- Cereals co-responsibility levy + 1.098,7 (N) 
- Financial contribution by milk producers + 367,9 (0) 
GROSS TOTAL OF AGRICULTURAL EXPENDITURE 32.743.4 
- TABLE 8 (column e) 
A. 32.271,4 
(B + C + D) - 321,3 
(E + F) - 831 ,6 
Total financed within the guideline 31.118,5 
Non-automatic carryovers EAGGF Guarantee + 175,5 (P) 
TOTAL EXPENDITURE EAGGF GUARANTEE 31.294.0 
[TABLE 4] 
A. 32.271,4 
B. - 157,4 
L. - 79,0 
TOTAL TABLE 13 32.035.0 
- IX -
SUMMARY 
Pages 
TITLE I : COMMUNITY EXPENDITURE ON MARKETS 1 
1 • Genera I 1 
1.1. 1992 budget 1 
1.2. Transfers of appropriations and appropriations available 3 
1.3. Agricultural expenditure 4 
1.4. Fixing of farm prices and related measures for 1992/93 5 
1.5. The agri-monetary situation 
1.6. Reform of the CAP 7 
1.7. Emergency operations in support of Central and Eastern Europe 
and the Sov iet Union 13 
1.8. Set-as i de 17 
2. Financing of the markets 22 
2.1. Comparison of original appropriations and expenditure in 1992... 22 
2.2. Breakdown of expenditure by economic type 37 
2.3. Trend of pub I ic stocks 42 
2.4. Corrections to be made to the breakdown of expenditure by Member 
State in connection with monetary compensatory amounts (MCAs) .. 44 
2.5. Overall cost of Guarantee Section 45 
3. Amendments to legislation governing the EAGGF Guarantee Section. 48 
TITLE il : CASH POSITION AND MANAGEMENT OF APPROPRI AT IPS 50 
4. Advances to the Member States 50 
4.1. System of advance payments 50 
4.2. Decisions on advance payments in respect of 1992 50 
4.3. Funds available and Member States' expenditure during the year . 50 
5. Management of appropriations 51 
5.1. Initial budget, supplementary and amending 
budgets and transfers of appropr iat ions 51 
5.2. Expenditure 53 
5.3. Direct payments 54 
5.4. Budget operat ions 55 
5.5. Carryover of appropriations 55 
5.6. Summary of execution of 1992 budget 56 
- X 
TITLE HI : INVESTIGATIONS. IRREGULARITIES AND RELATED WORK 
6.1. Genera I remarks 
6.2. Integrated administration and control system as part of 
the reform of the CAP 
6.3. Application of control measures 
6.4. Improvement of legislation and control 
methods 
6.5. Special checks and investigations 
6.6. Cases of fraud and irregularities reported 
6.7. Recovery of amounts wrongly paid out 
6.8. Mutual information system 
6.9. Meetings of the EAGGF irregularities and Mutual Assistance Group 
6.10. Legal protection of Community funds - penalties 
6.11. Specific control arrangements 
6.12. Control techniques and methods 
TITLE IV : ACCOUNTS CLEARANCE 
7.1 Verification of EAGGF Guarantee Section expenditure and 
clearance procedure - 1989 
7.2 1990 
7.3. 1991 
7.4. Reform of procedure of accounts clearance 
7.5. Application of Council Regulation (EEC) No 4045/89 regarding 
Member States' controls of beneficiaries records 
7.6. Appeals to the Court of Justice against clearance decisions .... 
7.7. Financial audits of the paying agencies 
TITLE V : CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID FOR 
PRODUCTS SUBJECT TO EEC MARKET ORGANIZATION 
8.1. Reform of the system of financing Community food aid 
8.2. Accounts clearance 
Annexes Pages 
59 
59 
59 
62 
68 
69 
69 
70 
70 
71 
72 
75 
76 
78 
78 
78 
78 
81 
82 
88 
88 
88 
- XI -
NDEX OF TABLES Pages 
1. Average conversion rates used for 1992 
2. Summary of the main totals in the 22nd EAGGF Guarantee Section 
Financial Report 
3. Total appropriations relating to the EAGGF, governed by 
Guarantee Section Financing rules 
4. EAGGF Guarantee Section expenditure in relation to EC expenditure 
5. Results of set-aside (Five-year scheme) 
6. Original appropriations in the 1992 budget and appropriations 
available following transfers and expenditure 
7. Breakdown by sectors of the differences between initial 
appropriations and expenditure according to "non-market" factors 
and "market" factors 
8. Breakdown of agricultural expenditure by economic type 
9. Breakdown of expenditure by Member State, allowing for the 
impact of the arrangement whereby exporting Member States may 
pay intra-Community MCAs for importing Member States (article 10 
of Régulât ion No 1677/85) 
10. Overall trend of EAGGF (Guarantee Section) expenditure 
11. Revenue under the Common Agricultural Policy accruing as own 
resources of the Commun i ty 
12. Advances to the Member States and expenditure charged to the 
1992 budget 
13. Expenditure recorded in the Member States against the 1992 
budget by type of f inaneing 
14. Summary of up-dated cases 
15. EAGGF Guarantee expenditure claimed for 1990 
16. Operations subject to a system audit in 1992 
17. Transmission of the first declarations of expenditure 
18. Appeals filed against the 1988 clearance of accounts decision 
situât ion at 31.12.1992 
LIST OF GRAPHS 
1. Breakdown of EAGGF Guarantee expenditure by product group 
2. EAGGF Guarantee expenditure by economic type 
3. EAGGF Guarantee expenditure by economic type (percentage) 
4. Quantities of public stocks with intervention agencies .. 
5. Book value of public stocks with intervention agencies .. 
- 1 -
Title I 
Community expenditure on markets 
1. Background 
1-1• 1992 budget 
The initial 1992 budget, adopted on 18 December 1991, provided for the 
EAGGF Guarantee Section, for appropriations totalling ECU 36 039 million. 
Table 3 
(ECU mi I I ion) 
TOTAL APPROPRIATIONS RELATING TO THE EUROPEAN AGRICULTURAL 
GUIDANCE AND GUARANTEE FUND GOVERNED BY GUARANTEE SECTION 
FINANCING RULES 
Heading 
- European Agricultural Guidance 
and Guarantee Fund, Guarantee 
Section (Subsection B1) 
- Other appropriations governed 
by Guarantee Section financing 
rules 
. Fisheries Guarantee Fund 
(Chapter B2.90) 
. Reimbursement of Member 
States for expenditure on 
depreciation of stocks of 
agricultural products and 
special disposal measures for 
butter from public stocks 
(Chapter BO.10) 
. Set-aside, Guidance Section 
contr ibut ion 
(Chapter B2.220) 
. Income aids 
(Chapter B2.221) 
Total for the Guarantee Section Initial 
budget 
(1) 
36 039 
(4)(5) 
29 
810 
180 
100 
37 158 SAB 
No 2/92 
(2) 
35 849 
(4)(5) 
29 
810 
180 
100 
36 968 SAB 
No 3/92 
(3) 
33 095 
(4)(5) 
29 
810 
180 
100 
34 214 
(1) 0J No L 26, 3.2.1992. 
(2) Supplementary and amending budget No 2/1992 (0J No L 174, 29.6.1992). 
(3) Supplementary and amending budget No 3/1992 (0J No L 349, 30.11.1992). 
(4) Including ECU 1 000 million entered in the monetary reserve. 
(5) Including ECU 17 million entered in Chapter B0.40 - "Provisions"; ECU 5 
million was later transferred to Subsection B1. 
- 2 -
The original approprations were altered by supplementary and amending 
budget No 2, which was adopted on 13 May 1992 and which, in order to 
finance the special food aid programme for 1992, reduced the 
appropriations for the milk and milk products sector by ECU 190 million. 
The appropriations allocated to the EAGGF Guarantee Section thus went 
down to ECU 35 849 million. Following the adoption of supplementary and 
amending budget No 3 on 25 September 1992, the appropriations allocated 
to the Guarantee Section were reduced to ECU 33 095 million, i.e. a total 
cut of ECU 2 944 million in the initial appropriations. The other 
appropriations governed by the Guarantee Section financing rules remained 
unchanged, the total appropriations managed by the Guarantee Section thus 
amounting to ECU 34 214 million, including the monetary reserve of ECU 1 
biI Iion<1). 
The ECU 36 039 million provided for in the initial budget and the amounts 
of ECU 35 849 million and ECU 33 095 million resulting from supplementary 
and amending budgets Nos 2 and 3/92 respectively included: 
- the appropriations entered in the monetary reserve (ECU 1 billion). 
- the appropriations of ECU 17 million initially entered in Chapter B0-40 
"Provisions". Of this amount ECU 5 million was later transferred to 
Subsection B1, the remainder being divided as follows: 
i) ECU 2 million for table olives; 
ii) ECU 10 million for fraud prevention in the field of the EAGGF 
Guarantee Section. 
The appropriations included in the monetary reserve were intended to 
cover significant and unexpected movements in the US dollar/ECU exchange 
rate in relation to the parity used to establish the budget. This reserve 
is not included in the guideline mentioned below. 
Where savings are made in the Guarantee Section as a result of a 
favourable trend in the parity between the ECU and the dollar, they are 
transferred to the monetary reserve. Where the reverse happens, transfers 
are made to the budget headings for the Guarantee Section affected by 
this trend. A "franchise" of ECU 400 million is allowed, below which 
transfers to or from the monetary reserve do not occur. 
The application of these provisions to the 1988, 1989, 1990 and 1991 
financial years was presented in the 21st Financial Report concerning 
1991 (see pages 2 and 3). 
(1) The initial budget was first amended by supplementary and amending budget 
No 1 for 1992 (0J No L 142, 25.5.1992) but this did not affect the EAGGF 
Guarantee Section's appropriations. 
- 3 -
As regards the impact of movements in the dollar parity on Guarantee 
Section expenditure in 1992, the trend during the period 1 August 1991 to 
31 July 1992 was dollar appreciation. 
This appreciation resulted in savings for the Guarantee Section estimated 
at ECU 355 million. However, the saving for the budget was below the 
"franchise" of ECU 400 million, so there was no need for a transfer of 
appropriations from the EAGGF Guarantee Section to the monetary reserve. 
Lastly, the appropriation of ECU 810 million in Chapter BO.10 was 
intended solely to cover the financing, from 1989 to 1992, of the loss on 
sales under the special scheme for the disposal of butter from public 
stocks during 1987 and 1988 prefinanced by the Member States. 
The 1992 financial year, like previous ones, remained subject to the 
requirements of budgetary discipline and, in particular, observance of 
the guideline agreed by the Brussels European Council in February 1988 
for a period of four years ending with 1992. The Edinburgh European 
Council agreed to extend it until 1999. 
Reflecting the need for control of CAP expenditure, this guideline limits 
the annual rate of growth of this expenditure. 
The guideline currently covers all agricultural expenditure chargeable to 
the EAGGF Guarantee Section, less expenditure under Chapter B2.90 
("Fisheries Guarantee Fund") and Chapter BO.10 ("Repayment to the Member 
States of expenditure for depreciation of stocks of agricultural products 
and under specific measures for the disposal of butter from public 
stocks"). 
The general trend in Guarantee Section expenditure since 1988 can be 
summarized as follows: 
(ECU million) 
EAGGF Guarantee Section 
Gui de Iine 
Expenditure financed within 
the gui de Iine 
Total expenditure 
p.m.: Margin compared with the 
gui de Iine 1988 
27 500 
26 400 
27 687 
1 100 1989 
28 624 
24 406 
25 873 
4 218 1990 
30 630 
25 069 
26 453 
5 561 1991 
32 511 
30 961 
32 386 
1 550 1992 
35 039 
31 119 
32 108 
3 920 
1.2. Transfers of appropriations and appropriations available 
On account of numerous unforeseeable factors, both internal and external, 
including the ECU/US dollar exchange rate, agricultural expenditure may 
frequently diverge in the course of the financial year from the initial 
forecasts, which are outlined some twelve months before the beginning of 
the financial year in question. 
- A -
However, since the introduction of the early warning system (cf 18th 
Financial Report on the Guarantee Fund, page 4), the Commission has been 
able to monitor more closely the trend of agricultural expenditure, 
chapter by chapter, act accordingly and thus ensure compliance with the 
budget. In view of the rate of utilization of the appropriations, 
however, some adjustments proved necessary (see Table Nr. 6 below). 
The initial transfers were far smaller than in previous years thanks, 
among other things, to the adoption of supplementary and amending budgets 
Nos 2 and 3/92, which enabled appropriations to be reallocated to 
headings in Subsection B1. 
The total value of these internal movements was ECU 456.2 million, 
compared with over ECU 2 300 million in the previous two years. 
The budget authority also adopted a transfer out of the EAGGF Guarantee 
Section^1) of ECU 60 million from Chapter B1-33 "Refunds in connection 
with Community food aid" to Chapter B7-20 "Food aid and food projects in 
place of food aid". 
As a result, the total amount of appropriations available for the EAGGF 
Guarantee Section (Subsection B1) for 1992. including supplementary and 
amending budgets Nos 2 and 3/92, came to ECU 32 879 million^2). 
1.3. Agricultural expenditure 
Taking into account, firstly the expenditure of ECU 78.9 million on 
clearance of accounts for previous years and, secondly, the financial 
contribution of cereal producers (ECU 1 098.8 million) and milk producers 
(ECU 367.9 million), the total agricultural expenditure chargeable to the 
EAGGF Guarantee Section for the 1992 financial year and to the budget for 
that year amounted to ECU 31 950.0 million, not counting expenditure 
against carryovers of appropriations from 1991, set-aside (Guidance 
Section contribution) (Item B2-220) or income aids (Item B2-221), which 
are not charged to the Guarantee Section but for which the Community's 
financial contribution is paid in accordance with the rules govering the 
EAGGF Guarantee Section. A detailed analysis of the financing of the 
different sectors is given below (points 2.1 et seq.). 
(1) Another transfer moved ECU 4 million from Article B2-910 "Expenditure in 
connection with international fisheries agreements" to Article B2-901 
"Intervention for fishery products", thus increasing the appropriations of 
the Guarantee Section. 
(2) Including an amount of ECU 12 million entered in Title BO-40 (reserves and 
provisions) but not counting the appropriations entered in Chapter B2-22 
"Set-aside (Guidance Section contribution) and income aid" (ECU 280 
million) or appropriations entered in the monetary reserve (ECU 1 
biI I ion). 
- 5 -
TABLE 4 
EAGGF Guarantee Section expenditure^1) 
in relation to total EC expenditure^2) 
Year 
1988 
1989 
1990 
1991 
1992 Total EC expenditure 
(ECU mi I I ion) 
41 120.9 
40 850.0 
44 378.9 <4) 
53 823.1 <5> 
58 857.0 <6> EAGGF Guarantee 
Section expenditure 
(ECU mi I I ion) 
26 400.4 <3> 
24 406.0 
25 754.7 <4> 
31 126.8 (5) 
31 294.0 <6> % 
64.2 % 
59.7 % 
58.0 % 
57.8 % 
53.2 % 
(1) Expenditure in payment appropriations under Titles B1.1, B1.2, 
B1.3 and B1.4 (from 1991) - (Titles 1 and 2 and Chapter 390, 
Guarantee part, before 1991) of the budget, including 
carryovers to the following year. 
(2) Total expenditure in payment appropriations, including 
carryovers to the following year. 
(3) Expenditure covering a period of 11& months. 
(4) Of which ECU 685.5 million non-automatic EAGGF Guarantee 
Section carryovers. 
(5) Of which ECU 166.0 million non-automatic EAGGF Guarantee 
Section carryovers. 
(6) Of which ECU 175.5 million non-automatic EAGGF Guarantee 
Section carryovers. 
- 6 -
1.4. Fixing of farm prices and related measures for 1992/1993 
The Council reached agreement on the 1992/93 prices on 21 May 1992^^, 
keeping, with a few changes (see below), the institutional prices applied in 
1991/92. For Spain and Portugal the prices for products for which there is a 
transitional period were aligned in accordance with the Act of Accession. 
The principal changes relate to: 
- cereals: the co-responsibility levies in this sector and the two 
alternative aid systems for small producers linked to the levy were 
abolished. 
Following the 3% reduction in the intervention price to the automatic 
application of the system of stabilizers, the increases for common wheat 
and rye were fixed at ECU 3.27 and ECU 4.09 per tonne respectively. 
- olive oil: the amount of the production aid for the Ten was increased by 
ECU 13.5/100 kg, and the intervention price and the representative market 
price were reduced accordingly. The amount of the production aid in the 
Ten for small producers was raised to ECU 92.12/100 kg. 
Consumption aid was cut by ECU 8/100 kg, the representative market price 
also being brought back to its 1990/91 level. 
The related measures adopted by the Council, in addition to those already 
mentioned for cereals, relate primarily to the following: 
- processed tomatoes: the system of quotas expired at the end of 1991/92, 
so the former guarantee thresholds will automatically come back into 
force. In this context, it was decided that the reduction in aid in the 
event of an overrun of the guarantee thresholds would be applied during 
the 1992/93 marketing year instead of 1993/94. 
- sheepmeat: in this sector the application of the stabilizer mechanism was 
frozen for 1993 at 7%, and the basic price kept unchanged. 
1.5. The agri-monetary situation 
The agri-monetary decisions taken by the Council on 21 May 1992 can be 
summarized as follows (for further details see Annex 18): 
- For the currencies kept within a 2.25% margin of fluctuation among 
themselves there is no longer any difference between the green central 
rate and the green rate. 
(1) The details of this agreement are contained in the issue of "CAP Working 
Notes" on the 1992/93 agricultural prices - Council decisions, ref. 
V1/3012/92. 
- 7 -
- As regards the escudo, sterling, the peseta and the drachma, the monetary 
gaps vary according to exchange market trends. It was decided in 
July 1988 that these differences would be dismantled by 1 January 1993. 
The rate for sterling was maintained, while the agricultural exchange 
rates for the peseta and the escudo were revalued so as to reduce the 
positive gaps varying from one production sector to another. It was also 
decided to devalue the drachma to reduce the gaps to 1.5 percentage 
points. 
On 13 and 17 September 1992, then on 22 November 1992, the green rates for 
some currencies were adjusted in accordance with the realignments provided 
for in the event of currency movements. On this basis, new monetary 
compensatory amounts were applied, reaching fairly substantial levels for 
Italy, the United Kingdom and Spain. 
1.6. CAP reform 
The Council reached a political agreement on the reform of the common 
agricultural policy on 21 May 1992^1^. The changes will be implemented over 
the next three marketing years and will affect most of the agricultural 
market organizations. 
The Council adopted the three main guidelines proposed by the Commission, 
i.e.: 
- a substantial cut in prices for agricultural products, to make them more 
competitive on internal and external markets; 
- compensatory payments or premiums which are not directly linked to the 
quantities produced but which depend on the inputs involved; 
- measures limiting the use of inputs, such as set-aside of arable land, 
restrictions on stocking rates and quotas. 
Conscious of the need to encourage the restructuring of agricultural 
holdings, improve protection of the environment and the countryside and 
wishing to promote environment-friendly farming methods, the Council also 
adopted accompanying measures focusing on three schemes: 
- the environmental aspects of farming; 
- the afforestation of farmland; 
- early retirement. 
a) Arable crops 
For cereals, a significant cut, spaced over three marketing years 
starting in 1993/94, will bring the target price down to ECU 110/tonne in 
1995/96, i.e. a 29% reduction on current levels. 
The difference between the target price and the threshold price will by 
ECU 45. 
(1) For more details, see the issue of "CAP Working Notes 1992" published on 
7 July 1992 on the reform of the common agricultural policy. 
- 8 
The co-responsibility levy and the two aid systems for small farmers 
linked to the levy is abolished as of the 1992/93 marketing year. 
From 1993/94 oiI seeds will no longer benefit from guaranteed prices, only 
an aid per hectare fixed at Community level and subject to regional 
variations on the basis of average cereal yields or average oilseed 
yields for individual regions. Aid of ECU 359/ha, paid in two 
instalments (one at the beginning and one at the end of the marketing 
year), adjustable in the light of world price trends, has been 
introduced. 
From 1993/94, the arrangements applicable to protein crops (peas, field 
beans and sweet lupins) are to be replaced by a compensatory aid per 
hectare cultivated and equal to the regional yield of cereals expressed 
in tonnes per hectare multiplied by ECU 65. 
The cut in cereals prices will be offset by an aid per hectare calculated 
by multiplying a basic amount (ECU 25, ECU 35 and ECU 45 per tonne for 
the marketing years 1993/94, 1994/95 and 1995/96 respectively) by a 
regional yield which is the average of the yields recorded during the 
period 1986/87 to 1990/91. This amount will be granted on the basis of 
the crop areas recorded for the three previous marketing years. 
The aid will be paid to producers of cereals, oilseeds and protein crops 
whose average production exceeds the equivalent of 92 tonnes of cereals 
provided that they subscribe to a programme to set aside 15% of their 
land normally used for those crops (this percentage applies to the 
1993/94 marketing year). 
b) As regards tobacco, from 1993 a single premium is fixed for each group of 
varieties. It is increased by 10% in the case of contracts signed with 
producers' associations. The quotas are set at 370 000 tonnes for 
1993/94 and 350 000 tonnes for subsequent marketing years. 
Other measures were also adopted, including: 
- the abolition of intervention and export refunds; 
- the creation of a Community research and information fund, financed 
from a levy equal to not more than 1% of the premiums granted; 
the establishment of national agencies to monitor the implementation 
of the Community arrangements for tobacco; 
- the implementation of a programme for the conversion of certain 
var iet ies. 
- 9 -
c) Mi Ik products 
The Council decided to extend the additional levy system for seven years 
from 1993/94. The reference quantities for all the Member States will be 
cut by 2% in two stages, at the rate of 1% in both 1993/94 and 1994/95. 
The Council also decided to cut the price of butter by 2.5% in 1993/94 
and 2.5% in 1994/95. 
d) Beef/veal 
The intervention price for beef is to be cut by 15% over three years. To 
offset the resulting loss of income, however, the premiums for the 
production of beef have been increased, but, to prevent excessive 
intensification, the Council decided to limit the support provided in the 
form of premiums by setting a maximum stocking rate per hectare of forage 
area, which will be reduced gradually to 2 LSU^1^ per hectare in 1996. 
This limit does not apply to small farmers with less than 15 LSU. 
Beef producers may be eligible for: 
- a premium for male bovines, set at ECU 90, payable a maximum of twice 
in the life of the animal and 
- a suckler cow premium of ECU 120 per cow and limited for each producer 
to the number of premiums paid for 1990, 1991 or 1992, to be decided 
by the Member State concerned. 
The two premiums may be increased by ECU 30 in the case of producers with 
less than 1.4 LSU per hectare (extensification premium). 
The Member States, depending on their production structures, may also 
introduce either a calf processing premium of ECU 100 per young male 
dairy calf withdrawn from production before the age of 10 days, or an 
intervention system for lightweight animals, i.e. those with a carcase 
weight of 150 to 200 kg. 
The intervention system for beef is also undergoing changes. These 
relate to the following: 
- the fixing of ceilings on intervention buying-in reducing the total in 
stages from 750 000 tonnes in 1993 to 350 000 tonnes in 1997; 
the creation of a safety net in Member States where the market price 
is less than 60% of the intervention price during a reference period; 
- the restriction of intervention to quality meat, thus excluding a 
certain category of young male cattle as from 1993. 
(1) LSU - livestock unit 
- 10 -
e) In the sheepmeat sector, the existing premium arrangements are maintained 
and the individual ceilings per producer are set at 1 000 head in the 
less-favoured regions and at 500 head in other regions. Beyond those 
limits the premiums will be reduced by 50%. The premiums for lightweight 
sheep and for goats are increased to 80% of the normal premium. Premiums 
are granted on the basis of a reference year (1989, 1990 or 1991, to be 
decided by the Member State). 
An additional reserve equal to 1% of the individual rights of producers 
in the less-favoured regions of each Member State is also being 
established. This is to be allocated exclusively to these regions in 
accordance with criteria to be laid down by the Member States. 
There are rules on the transfer of rights between producers and between 
regions, but the Member States must take appropriate measures to prevent 
these rights from being transferred outside the sensitive areas or 
regions where sheep production is particularly important for the local 
economy. 
- 11 -
1.7. Emergency measures to assist CEEC and CIS countries 
Since 1989 the Community, under various regulations, has provided 
emergency aid for the populations of a number of central and eastern 
European countries (see 1990 and 1991 Financial Reports). 
1.7.1. With regard to the emergency measure for Romania decided on in 1990, a 
final payment of ECU 0.4 million was made in 1992. The Romania operation 
can be summarized as follows: 
Product Quantity 
Tonnes Accounts entries (ECU million) 
during 1992 
fin. year Aggregate up 
to end 1992 
ROMANIA (in 1990) 
- 1st tranche 
(R.282/90) 
(in 1990) 
- 2nd tranche 
(R.456/90) 
Charged to 
PHARE 
(DG I) Rye 
Maize 
01i ve oil 
Butter 
Beef 62.500 
62.500 
2.500 
2.500 
10.000 
Total -
0,0 3,6 
3,6 
4,1 
2,8 
9,6 
23,7 
Rye 
Maize 
Olive oil 
- Costs of delay 
in taking over 
Butter 
Beef 62.500 
62.500 
2.500 
2.500 
10.000 
Total 0,4 
0,0 
0,4 3,7 
3,6 
4,0 
0,7 
2,7 
9,5 
24,2 
TOTAL FOR OPERATION 0,4 47,9 
1.7.2. Emergency measure to assist Bulgaria. Romania and the CIS decided on in 
1991 
The Council adopted in 1991 measures to assist Bulgaria (ECU 27 
million), Romania (ECU 53 million) and the CIS (ECU 250 million) by 
supplying food and by providing ECU 500 million in loan guarantees for 
exports of agricultural and food products. 
12 
The detailed rules for the application of these various programmes were 
adopted between May and July 1991. 
All these operations, costing a total of ECU 330 million, were financed 
by the EAGGF from appropriations carried over from 1990. 
Under the regulations adopted, the total quantities supplied from 1991 
were as fol lows: 
Product Quantity 
Tonnes Accounts entrles(ECU ill I ion) 
during 1992 
fin. year Aggregate up 
to end 1992 
ROMANIA (in 1991) 
(R. 597/91) 
TOT. APPROP. 
ECU 80 million 
BULGARIA (in 1991) Bread wheat 
SMP 
Butter 
Sunflower oiI 
Sugar 
Baby food 
Whoie-miIk powder 
Cost of checks 50.000 
2.000 
5.000 
20.000 
20.000 
1.500 
2.000 
TOTAL FOR OPERATION 3,9 
0,7 
1,2 
4,0 
4,1 
4,9 
0,2 
19,0 3.9 
2,8 
6.8 
10,6 
15,8 
4,1 
4,9 
0,2 
49,1 
SMP 
Butter 
Beef 7.500 
4.000 
11.000 
TOTAL FOR OPERATION 0,4 
0,4 
0,8 8,2 
5,6 
12,8 
26,6 
The products supplied to Romania and Bulgaria came partly from Community 
intervention stocks (wheat, skimmed milk and butter) and partly from 
purchases on the Community market (infant food, sugar, sunflower oil and 
whole mi Ik). 
13 
Product Quantity 
Tonnes Accounts entries(ECU Billion) 
during 1992 
fin. year Aggregate up 
to end 1992 
CIS (in 1991) 
(R.598/91) APPROP 
ECU 250 million 
The goods were 
transported 
mainly by 
non-governmental 
organizations Beef 
(guarters) 
Beef 
(tinned) 
Pigmeat 
Pasta 
Tomato concentrate 
Baby food 
Whole-mi Ik 
powder 
Checking costs 
Transport costs 8.000 
12.737 
5.200 
2.500 
3.000 
7.300 
48.800 
TOTAL FOR OPERATION 0,02 
1.5 
0,02 
0.5 
0.1 
4.0 
7,6 
0.4 
22.0 
36,0 9.5 
27,6 
8,0 
1.9 
2.4 
20.4 
142,0 
0.4 
30,8 
243,0 
1 .7.3 The operations concerning the CIS mainly involved packaged products 
specially purchased on the Community market. 
These goods were carried and distributed to the addressees identified in 
the CIS mainly under the responsibility of non-governmental 
organ izat ions. 
Operations to assist Moscow. St Petersburg and other Russian towns, 
decided on in 1991/92 
The Council on December 1991 decided to send emergency food aid to the 
people of Moscow, St Petersburg and other Russian towns, worth a total 
of ECU 200 million, including ECU 5 million financed from Article B7-500 
"Humanitarian aid". Funding was provided by the EAGGF Guarantee Section: 
ECU 100 million from appropriations carried over from 1991 and 
ECU 95 million from 1992 appropriations. 
- -14 -
The total quantities supplied in 1992 were as follows 
Product Quantity 
Tonnes Accounts entrles(ECU ni 11 Ion) 
during 1992 
fin. year Aggregate up 
to end 1992 
MOSCOW. ST PETERSBURG (in 1992) 
(R.3767/91) 
APPROPRATION 
ECU 95 nil I ion SMP 
Butter 
Beef 13.000 
12.500 
47.200 
TOTAL FOR OPERATION 12.7 
14,9 
68,0 
95,6 12,6 
14,9 
68,0 
95,6 
MOSCOW. ST.PETERSBURG. ETC (in 1992) 
(R.330/92) 
APPROPRIATION 
ECU 100 million 
(carried over 
from 1991) SMP 
Butter 
Beef 
Baby food 
White sugar 
Rapeseed oiI 21.000 
25.000 
8.000 
4.500 
7.000 
17.500 
TOTAL FOR OPERATION 18,5 
27,2 
11,1 
9,8 
2,9 
8,7 
78,2 18,5 
27,2 
11,1 
9,8 
2,9 
8,7 
78,2 
SUPPLY OF PRODUCTS NOT COMPLETED BY THE END OF THE 1992 FINANCIAL YEAR 
1.7.4. Emergency measures to assist the people of Albania, decided on in 1992 
To meet the basic and urgent needs of the population, the Counci 
decided on aid in the form of food aid consisting of agricultura 
products from intervention stocks (regulation 3860/91). 
- 15 -
Product Quantity 
Tonnes Accounts entries (ECU Million 
during 1992 
fin. year Aggregate up 
to end 1992 
ALBANIA (in 1992) 
(R. 2938/91) 
Charged to 
PHARE (DG I) Bread wheat 100.000 
TOTAL FOR OPERATION 8.7 
8,7 8.7 
8.7 
N.B. : This amount was prefinanced by the EAGGF Guarantee Section and charged 
in fine against the appropriations for cooperation with 
non-Community countries. 
ALBANIA (in 1992) 
(R. 3860/91) 
APPROPRIATION 
ECU 35 million Bread wheat 
- Flour 
- Meal 
SMP 
Butter 
Beef 130.000 
38.000 
2.000 
5.000 
1.000 
11.000 
TOTAL FOR OPERATION 8.2 
1,9 
4,5 
1,3 
13,9 
29.8 8,2 
1,9 
4,5 
1.3 
13,9 
29,8 
SUPPLY OF PRODUCTS NOT COMPLETED BY THE END OF THE 1992 FINAICIAL YEAR 
16 
Product 
ALBANIA (in 1992) 
(R. 1567/92) 
APPROPRIATION 
ECU 45 million Quantity 
Tonnes Accounts entrles(ECU million) 
during 1992 
fin. year Aggregate up 
to end 1992 
Bread wheat 
- Flour 
Mi I led rice 
SMP 
Beef 250.000 
52.500 
2.000 
5.000 
9.000 
TOTAL FOR OPERATION 5,1 
5,1 5,1 
5,1 
SUPPLY OF PRODUCTS NOT COMPLETED BY THE END OF THE 1992 FINANCIAL YEAR 
ALBANIA (in 1992) 
(R. 3106/92) 
APPROPRIATION 
ECU 40 million Bread wheat 
- Flour 
Mi I led rice 
Beef 
Sugar 
Eggs 67.000 
5.000 
4.000 
5.000 
10.000 
20.000 
TOTAL FOR OPERATION 
NB : The products and quantities are still provisional 0,0 0,0 
1.7.5. Emergency measures to assist the Baltic States, decided on in 1992 
To improve the supply conditions of the populations of Estonia, Latvia 
and Lithuania and also maintain those countries' livestock herds, the 
Council adopted two regulations making cereal products held in Community 
stocks available to the Baltic States. 
17 -
Product Quantity 
Tonnes Accounts entrles(ECU nil I Ion) 
during 1992 
fin. year Aggregate up 
to end 1992 
BALTIC STATES (R. 3861/91) (in 1992) 
Estonia Bread wheat 
- Flour 
Feed wheat 
Barley 
Rye 60.000 
2.000 
10.000 
50.000 
20.000 
TOTAL 4.4 
0.2 
0,7 
3.1 
1,4 
9,8 4.4 
0,2 
0.7 
3,1 
1,4 
9.8 
Latvia Bread wheat 
Barley 
Rye 80.000 
60.000 
50.000 
TOTAL 5.9 
3.9 
3,5 
13,3 5.9 
3,9 
3.5 
13,3 
Lithuania Bread wheat 
Barley 
Rye 150.000 
85.000 
20.000 
TOTAL 10,7 
5.0 
1.4 
17.1 10,7 
5,0 
1,4 
17,1 
TOTAL FOR OPERATION 40.2 40.2 
SUPPLY OF PRODUCTS NOT COMPLETED BY THE END OF THE 1992 FINANCIAL YEAR 
- 18 -
Product Quantity 
Tonnes Accounts entrles(ECU million) 
during 1992 
fin. year Aggregate up 
to end 1992 
BALTIC STATES (R. 2335/92) (in 1992) 
APPROPRIATION ECU 45 million 
Estonia 
Latvia 
Lithuania Bread wheat 
Feed wheat 
Barley 60.000 
10.000 
75.000 
TOTAL 0.3 
0.7 
1.0 0,3 
0.7 
1,0 
TOTAL FOR OPERATION 3.9 
SUPPLY OF PRODUCTS NOT COMPLETED BY THE END OF THE 1992 FINANCIAL YEAR Bread wheat 
Barley 
Rye 80.000 
25.000 
50.000 
TOTAL 1,4 
0,8 
0.7 
2,9 1,4 
0,8 
0.7 
2.9 
Bread wheat 
Rye 200.000 
50.000 
TOTAL -
0,0 -
0,0 
3,9 
1.7.6. Urgent action to assist the victims in the former Yugoslavia, decided on 
in 1992 
The Council decided on 2 July 1992 on aid amounting to ECU 120 million 
as humanitarian assistance to refugees and displaced persons in the 
former Yugoslavia. 
Out of this total, ECU 72.5 million were intended for food aid from the 
EAGGF Guarantee appropriations. This portion was mobilized by: 
- Council Regulation (EEC) Nr. 2139/92 of 23 July 1992, which provided 
for the mobilization of intervention products and 
- Council Regulation (EEC) Nr. 2793/92 of 21 September 1992, which also 
provided for the purchase of products on the Community market. 
- 19 -
Product Quantity 
Tonnes Accounts entries(ECU nil I ion) 
during 1992 
fin. year Aggregate up 
to end 1992 
FORMER YUGOSLAVIA 
(R. 2139/92) 
APPROPRIATION 
ECU 35 million Flour 
Pasta 
Vitamin-enriched 
mi Ik powder 
Tinned beef 96.614 
2.064 
935 
5.345 
TOTAL FOR OPERATION -
0.0 -
0,0 
UNDER WAY 
SUMMARY : FORMER YUGOSLAVIA (R. 2793/92) managed by ECHO UNDER WAY 
APPROPRIATION ECU 72.5 million, minus the ECU 35 million under R. 2139/92, 
i.e. ECU 37.5 mi 11 ion 
N.B. : These appropriations were used primarily to finance the food components 
(sugar, cheese, corned beef, tinned fish, etc.) of family parcels for 
distribution, by way of priority, to refugees. 
EMERGENCY MEASURES TO ASSIST CENTRAL AND EASTERN EUROPEAN 
COUNTRIES (CEEC) AND THE CIS 
ENTERED IN THE ACCOUNTS FOR 1992 
ROMAN IA 
BULGARIA 
FORMER USSR 
ALBANIA 
BALTIC STATES 
FORMER YUGOSLAVIA ECU 19.4 mi I I ion 
ECU 0.8 
ECU 209.8 
ECU 43.6 
ECU 44.1 
ECU 0.0 
TOTAL BOOKED ECU 317.7 mi I I ion 
20 
1.8. Set-aside 
The Council decided by Regulation (EEC) No 1765/92 to end the multiannual 
set-aside scheme provided for in Article 2 of Regulation (EEC) 
No 2328/91, which had been in force since 1988. 
The new applications for participation in the five-year scheme were 
restricted to the 1992 harvest. 
Producers who continue to take part in the five-year scheme by virtue of 
contracts entered into before that date have the possibility of 
withdrawing from those contracts between 1 September and 15 December of 
the years 1992 to 1996 and opting for the scheme offered by the above-
mentioned Regulation (EEC) No 1765/92. 
This option is, however, available only to holdings subject to the set-
aside obligation provided for in Article 7 of Regulation (EEC) 
No 1765/92. 
A total of 1 775 036 hectares have been set aside under the five-year 
scheme (see table 5 below). 
A very limited number of farmers have so far taken up the possibility of 
switching from the five-year scheme to the annual scheme. The figure in 
hectares is 86 108 ha for the whole Community, including 60 465 ha for 
the new Lander. There is more incentive in the new Lander to switch from 
the five-year to the annual scheme because of the large size of holdings 
and the degressive premiums applicable to large holdings. 
TABLE 5 
Results of set-aside (five-year scheme) 
MEMBER STATE 
BeIgIque/Be Ig le 
Danmark 
Deutschland 1) 
Ei ias 
Espana 
France 
1 re land 
ital ia 
Luxembourg 
Neder land 
Portuga 1 
United Kingdom Areas set-aside (ha) 
New applications in marketing year 
1988/1989 
380 
167.775 
25.080 
14.219 
1 .141 
93.756 
6 
2.535 
51.991 1989/1990 
118 
52.208 
250 
13.864 
40.157 
486 
234.972 
31 
5.919 
48.814 1990/1991 
222 
4.596 
79.854 
250 
2 8.720 
112.199 
52 
242.761 
47 
6.667 
28.880 1991/1992* 
93 
3.545 
188.636 
213 
2 2.279 
68.917 
71 
207.487 
6 
402 
25.437 Total 
1988-1992 
813 
8.141 
488.473 
713 
89.943 
235.492 
1 .750 
778.976 
90 
15.523 
155. 122 Switching to 
annua I scheme 
Ha 
3 
0 
67. 187 
o 
643 
0 
41 
1 .382 
0 
45 
16.803 I 
Total EUR 12 356.883 396.819 504.248 517.086 1 .775.036 86.104 
) Including the changes under Article 12 of Regulation (EEC) No 1272/88 
1) The new Lander from the 1991/1992 marketing year. 
... : Scheme not app lied. 
- 22 -
2. FINANCING OF THE MARKETS 
2.1. Comparison between original appropriations and expenditure in 1992 
Having regard to the adoption by the budget authority of supplementary and 
amending budget No 3/92, which brought down the total EAGGF guarantee 
appropriations subject to the guideline to ECU 32 095 million^1) and also a 
transfer 27/92 of ECU 60 million to Title 7 "Food and aid"(2>, unused 
appropriations for the 1992 financial year totalled ECU 917 million (see 
Table Nr. 6 above). 
Expenditure for the financial year totalled ECU 31 119 million. To this must 
be added expenditure incurred from carryovers from 1991 of ECU 157 million 
for food aid to the former USSR. 
Agricultural expenditure, which depends largely on external factors (e.g. 
the weather, the international trade situation, fluctuations in the 
US dollar/ECU parity) often differs from the initial estimates. 
The differences between the initial appropriations and actual expenditure -
totalling ECU 3 918 million for the 1992 financial year - result from two 
types of factor : 
A) "non-market" factors, accounting for a total of ECU 406 million, which 
represent the impact of variations in the US dollar/ECU exchange rate, 
the result of the clearance of accounts for previous years, the 
reimbursement by Germany of Community prefinancing and food aid 
operat ions. 
B) "market" factors, accounting for a total of ECU 3 512 million, which 
represent the impact of factors affecting markets, including monetary 
movements within the EMS. 
The breakdown of the gaps for the individual sectors into the two types of 
factor is shown in Table Nr. 7 below. 
(1) Including the ECU 12 million entered under Chapter B0-40 "Provisions". 
(2) Consequently, as the initial budget for Subsection B1 provided for 
appropriations of ECU 35 039 million, the appropriations allocated to this 
Subsection were reduced during the financial year by ECU 3 003 million. 
TABLE 6 
Comparison between oppropr lot ions of 1992, appropriations ovoi loble after SAB and transfers ond expenditure 
Chapter 
81-10 Csrsals and r les 
B1-11 Sugar 
B1-12 0IIS and fats 
of «hlet): olive oil 
oilseeds 
BV-13 Protein plants 
81-14 Fibre plant» 
BV-15 Fruit and vegetables 
81-16 Wins 
81-17 Toboceo 
BV-18 Othsr plant sectors or 
products 
Title I 
BV-20Mllk products 
BV-21 Beef and veal 
B1-22 Sheepfflsot and goatmsot 
BVeSPIgnsat 
81-24 Eggs aid poultry 
81-25 Othsr animal product 
Title II 
BVO0 Non-Annex M 
BW1 ACAs 
B1-32tGAs 
B1-33 Food old 
81-34 Interest 
B1-35 Distribution to deprived 
B V36 Fraud prevent Ion 
B1-37 Clearance of accounts prev.yrs 
BV-38 Rural development 
Title III 
Title I + It + III 
BV-40 Set-aside 
Total guideline 
B2-22 Set-as Id» + income aid 
B2-90 Fisheries 
BO-10 Depreciation 
Total 
B0-40 Reserves and provision» 
Grand total Initial 
budget 
1992 
(a) 
6.423.0 
2.110.0 
5.551.0 
1.759.0 
3.792.0 
893,0 
664.0 
1.570.0 
1.775.0 
1.307.0 
146.0 
20.439.0 
5.695,0 
4.636.0 
1.821,0 
263.0 
259.0 
22.0 
12.696.0 
672.0 
37.0 
36.0 
298.0 
96,0 
150.0 
24,0 
pjn. 
394,0 
1.707.0 
34.842.0 
180,0 
35.022,0 
280.0 
29.0 
810.0 
36.141,0 
17.0 
36.158,0 Trcnefers 
before 
SAB 3/92 
(b) 
-88.0 
43.0 
- 175.0 
220.0 
0.0 
0.0 
5.0 
5.0 
5.0 
5.0 
5.0 
-5.0 
0.0 SAB 2/92 
(c) 
0.0 
- 190.0 
- 190.0 
0.0 
- 190.0 
- 190,0 
- 190,0 
- 190,0 SAB 3/92 
(d) 
- 793.0 
- 114.0 
450.0 
8.0 
442,0 
-26,0 
97,0 
-336.0 
- 395.0 
- 120.0 
162.0 
- 1.075,0 
- 1.348.0 
- 167,0 
1.0 
-74.0 
-57.0 
18.0 
- 1.627.0 
11.0 
- 12,0 
- 15.0 
- 17.0 
1.0 
-20.0 
-52.0 
- 2.754,0 
- 2.754.0 
- 2.754,0 
- 2.754,0 Appropri­
ations 
after 
SAB 3/92 
a + b + c 
5.542.0 
1.996.0 
6.001.0 
1.767.0 
4.234.0 
867.0 
804.0 
1.234.0 
1.205.0 
1.187.0 
528,0 
19.364,0 
4.157.0 
4.469.0 
1.822.0 
189.0 
202.0 
40.0 
10.879,0 
683,0 
25,0 
21.0 
281.0 
97.0 
150.0 
29.0 
p.m. 
374.0 
1.660.0 
31.903,0 
180.0 
32.083,0 
280,0 
29.0 
810.0 
33.202,0 
12,0 
33.214,0 Transfers 
after 
SAB 3/92 
(f) 
11.0 
-56.2 
-58.2 
30.0 
- 65,0 
47.0 
-35.2 
-65.0 
- 65,0 
17,0 
4.0 
- 59.3 
79.0 
40.7 
- 59.5 
- 59,5 
4,0 
- 55,5 
- 55,5 Final 
Appropri­
ations 
(g)-
e + f 
5.553.0 
1.996.0 
5.942,8 
1.767.0 
4.175.8 
867.0 
804,0 
1.264.0 
1.140.0 
1.234.0 
528.0 
19.328.8 
4.092,0 
4.469.0 
1.822.0 
189.0 
202.0 
40,0 
10.814,0 
700,0 
29.0 
21.0 
221,7 
97.0 
150.0 
29.0 
79,0 
374.0 
1.700.7 
31.843.5 
180,0 
32.023,5 
280,0 
33,0 
810,0 
33.146,5 
12,0 
33.158,5 Expend­
iture 
16.10.91 
to 15.10.92 
(h) 
5.544.2 
1.937.4 
5.886.3 
1.754.3 
4.131,9 
862,0 
771.3 
1.261.7 
1.087.2 
1.233.0 
302.7 
18.885.8 
4.006.8 
4.413,8 
1.749.2 
141.6 
193,1 
6,0 
10.510,6 
699,6 
28,2 
0.9 
221,6 
85.9 
130.2 
24.6 
78.9 
304,4 
1.574.5 
30.970,9 
147.6 
31.118.5 
163.9 
32,1 
799.5 
32.114,0 
p.m. 
32.114,0 X Expenditure 
os X of 
initial 
approps. 
(0-(h)/(o) 
86.3 X 
91,8 X 
106.0 X 
99.7 X 
109.0 X 
96.5 X 
116.2 X 
80.4 X 
61.3 X 
94.3 X 
207.3 X 
92,4 X 
70,4 X 
95.2 X 
96.1 X 
53.9 X 
74.6 X 
27.2 X 
82,8 X 
104.1 X 
76.3 X 
2.6 X 
74.4 X 
89.5 X 
86,8 X 
102.5 X 
p.m. 
77,3 X 
92.2 X 
88,9 X 
82.0 X 
88,9 X 
58.5 X 
110,6 X 
98.7 X 
88,9 X 
p.m. 
88.8 X Difference between 
Initiol appropriations 
and expenditure 
ECU mi 11 ion X 
(J) -
(hHo) 
- 878,8 
- 172.6 
335.3 
- 4.7 
339.9 
-31.0 
107.3 
-308.3 
-687.8 
-74.0 
156.7 
- 1.553.2 
- 1.688.2 
-222.2 
- 71.8 
- 121.4 
- 65.9 
- 16.0 
- 2.185,4 
27.6 
- 8,8 
-35.1 
- 76.4 
- 10.1 
- 19.8 
0.6 
78.9 
- 89,6 
- 132,5 
- 3.871,1 
-32,4 
- 3.903.5 
- 116,1 
3.1 
- 10.5 
- 4.027,0 
p.m. oo-
(J)/(o) 
- 13,7 X 
-8.2X 
6,0 X 
-0.3X 
9,0 X 
-3.5X 
16.2 X 
- 19.6 X 
-38.7X 
-5.7X 
107,3 X 
-7.6X 
-29.6X 
-4.8X 
-3.9X 
- 46,1 X 
- 25.4 X 
- 72.8 X 
- 17.2 X 
4,1 X 
-23.7X 
- 97,4 X 
-25.6X 
- 10,5 X 
- 13.2 X 
2.5 X 
p.m. 
-22.7X 
- 7.8 X 
- 11.1 X 
- 18.0 X 
- 11,1 X 
- 41,5 X 
10.6 X 
- 1,3 X 
- 11.1 X 
p.m. 
- 4.027,0 ] - 11,1 % Approps. 
(D 
166.0 
166.0 
166.0 
166,0 
166,0 
166,0 Carryovers 
Expend­
iture 
(m) 
157.4 
157.4 
157,4 
157,4 from 1991 
Difference 
ECU mill. X 
(n)-
(mHl) 
- 8.6 
-8.6 
- 8,6 
- 8,6 (o)-
(n)/(D 
-5.2X 
-5,2X 
- 5.2 X 
' - 5.2 X 
i 
157,4 -8,6 [ -5,2X 
1 
157,4 -8.6 - 5.2 X 
- 24 -
TABLE 7 
CHAPTER 
B1-10. Cereals and rice 
B1-11. Sugar 
B1-12. OiIs and fats 
B1-13. Protein plants 
B1-14. Fibre plants 
B1-15. Fruit and vegetables 
B1-16. Wine 
B1-17. Tobacco 
B1-18. Other measures 
•HUM 
B1-20. Mi Ik and mi Ik products 
B1-21. Beef and veal 
B1-22. Sheepmeat and goatmeat 
B1-23. Pigmeat 
B1-24. Eggs and poultrymeat 
B1-25. Other meausres 
iwnwmi 
B1-30. Non-Annex I I products 
B1-31. ACAs 
B1-32. MCAs 
B1-33. Refunds on food aid 
B1-34. Reimbursement interest 
B1-35. Free distribution 
B1-36. Fraud prevention* 
B1-37. Clearance prev. yrs. 
B1-38. Rural development 
iilCTcl 
B1-40. Set-aside 
•ViWJM GAPS 
a-b+c 
879 
173 
335 
31 
107 
308 
688 
74 
157 
- 1 554 
+ 599 
- 2 153 
- 1 688 
222 
72 
121 
66 
16 
- 2 185 
- 2 185 
28 
9 
35 
76 
10 
20 
17 
+ 79 
87 
147 
+ 107 
254 
32 
- 3 918 
+ 706 
- 4 624 NON-
MARKET 
FACTORS 
b 
213 
29 
103 
35 
18 
+ 177 
221 
+ 177 
398 
73 
- 160 
31 
264 
264 
+ 79 
+ 79 
+ 79 
- 406 
+ 256 
- 662 MARKET 
FACTORS 
C 
666 
144 
438 
4 
125 
308 
688 
74 
20 
- 1 333 
+ 567 
- 1 900 
- 1 615 
62 
72 
90 
66 
16 
- 1 921 
- 1 921 
29 
9 
35 
76 
10 
20 
17 
0 
87 
226 
+ 28 
254 
32 
- 3 512 
+ 595 
- 4 107 
* Including the ECU 15 million for fraud prevention entered in Title BO-40 
(reserves and provisions). 
- 25 -
A. "NON-MARKET" FACTORS 
These can be summed up as follows 
1. The effect of the dollar: the appreciation of the dollar resulted in a 
saving of ECU 355 million, broken down as follows: 
Chapter B1-10 
Chapter B1-11 
Chapter B1-12 
Chapter B1-13 
Chapter B1-14 Cereals and r ice 
Sugar 
Oils and fats 
Protein plants 
Fibre plants ECU 170 mi 
ECU 29 mi 
ECU 103 mi 
ECU 35 mi 
ECU 18 mi ion 
ion 
ion 
ion 
ion 
As the resulting saving is less than the "franchise" of ECU 400 
million, there is no need to make a transfer to the monetary reserve. 
2. In connection with the clearance of accounts for previous years, 
ECU 79 million was reimbursed to France. There was a reservation 
regarding the sums provisionally recovered from this Member State in 
1991 . 
3. Germany repaid ECU 307 million for Community prefinancing for the 1991 
financial year of export refunds for abnormal agricultural stocks in 
the former GDR. This amount was broken down for 1992 as follows: 
ECU 43 million for cereals; 
ECU 73 million for butter;; 
ECU 160 million for beef; 
ECU 31 million for pigmeat. 
4. Financing of certain food aid operations. 
During the financial year, in order to allow for the food aid 
operations decided on by the Council, the Community increased the 
appropriations entered in Chapter B1-18 by ECU 398 million. Out of 
this amount only ECU 177 million was used, but nonetheless the 
commitments for the majority of operations had been entered into, so 
the Commission proposed to the budget authority that appropriations of 
ECU 175.5 million be carried over to cover payments for the following 
year. 
B. BUDGETARY ANALYSIS OF THE MAIN CHAPTERS AND/OR ARTICLES DISREGARDING 
EXTERNAL FACTORS 
Comparing actual expenditure with the initial budget allocated to the 
EAGGF Guarantee Section it can be seen that there was an under-
utilization of appropriations of the order of ECU 3 512 million. It is 
particularly significant for the livestock products sector (- ECU 1 921 
million), above all for milk and milk products (- ECU 1 615 million) 
affected by the decline in milk production in the new German Lander. 
~ 26 " 
The crop products sector also showed an under-utiIization of 
appropriations of ECU 1 333 million, but this was limited by the 
overrun for oils and fats and fibre plants. 
Deficit chapters Surplus chapters 
B1-12. OiIs and fats + 438 
B1-13. Protein plants + 4 
B1-14. Fibre plants + 125 
B1-30. Non-Annex II + 28 
products B1-10. Cereals and rice - 666 
B1-11. Sugar - 144 
B1-15. Fruit fcVegetabl.- 308 
B1-16. Wine - 688 
B1-17. Tobacco - 74 
B1-18. Other crop 
sectors - 20 
B1-20. Milk products - 1 615 
B1-21. Beef/veal - 62 
B1-22. Sheepmeat and - 72 
goatmeat 
B1-23. Pigmeat - 90 
B1-24. Eggs & poultry - 66 
B1-25. Other measures - 16 
B1-31. ACAs - 9 
B1-32. MCAs - 35 
B1-33. Food aid refunds - 76 
B1-34. Interest for fin. 
reform - 10 
B1-35. Free distribut. - 20 
B1-36. Fraud prevention - 17 
B1-38. Rural developm. - 87 
B1-40. Set-aside - 32 
595 4 107 
Total : - ECU 3 512 mi I I ion 
- 27 -
CROP PRODUCTS 
Chapter B1-1Q: Cereals and rice - ECU 666 million 
of which: cereals - ECU 643 million 
r ice - ECU 23 mill ion 
The main reason for the under-ut i I izat ion in the cereals sector is the 
decrease in expenditure on refunds (- ECU 518 million). 
The improvement in world prices as a consequence of the very tense situation 
on the American market with very limited carry-over stocks, enabled the 
price for wheat to average USD 110/t, compared with the figure of USD 85/t 
on which the budget was based. The level of refunds was thus lower than 
expected (ECU 99/t for wheat as against the budget estimate of ECU 115/t) 
for a slightly larger volume of exports for 1991/92. 
As regards r ice, removal from storage went well, the prices obtained being 
higher than the book value of the merchandise in stock. 
Chapter B1-11: Sugar - ECU 144 million 
Art icle 110: Refunds - ECU 55 million 
The low world demand and the decrease in the Community surplus led to a 
decrease of 200 000 t in the quantities exported compared with the estimates 
on which the budget was based. 
Art icle 111 : Intervention - ECU 89 million 
Given the strong internal demand, the average time spent in store decreased 
and, consequently, expenditure on the reimbursement of storage costs was 
lower. 
Chapter B1-12: Oils and fats - ECU 438 million 
1• OIive oil 
Expenditure at the end of the financial year In this sector was equal to 
the initial appropriations. The 1991/92 marketing year saw a high level 
of production (115 000 t more than the budget estimate). 
Art icle 121 : Production aids - ECU 49 million 
Virtually all the payments relating to the 1990/91 marketing year have 
been made, which reduces the backlog. As advances to producers belonging 
to producers' groups during the 1992 financial year were greater than the 
estimates contained in the supplementary and amending budget, the drop in 
expenditure was less than expected. 
Art icle 123: Intervention in the form of storage + ECU 60 million 
As a result, of the increase in production, intervention buying-in 
totalled 45 000 t, i.e. half way between the estimate on which the budget 
was based and that adopted for the supplementary and amending budget. 
28 -
Oi I seeds + ECU 443 mi I I ion 
Following the Council decision of December 1991, the 1992/92 marketing 
year is governed by the new regulation (aids per hectare). The 1992 
budget was established on the assumption that the 1992/93 marketing year 
would be governed by the old Council rules. This change led to an 
increase in appropriations of about ECU 440 million. 
Chapter B1-13: Protein plants + ECU 4 million 
Art icle 130: Peas and field beans + ECU 21 mi I I ion 
On account of the drought in the production regions, output for the 1991/92 
marketing year totalled 4.4 million t, as against the estimate of 
5.1 million t on which the budget was based, for an MGQ of 3.5 million t. 
Consequently, the reduction in the guide price under the stabilizers was 
less than expected (16.5% instead of 22.0%), which led to substantial 
expenditure independently of the dollar situation. 
Art icle 131 : Dried fodder - ECU 18 million 
Production for 1991/92 amounted to 3.72 million t, very close to the budget 
estimate (3.75 million t). 
The lower expenditure in the dried fodder sector resulted primarily from 
worId pr ices. 
Chapter B1-14: Fibre plants + ECU 125 million 
Article 141 .: Cotton 
a substantial + ECU 131 mi I I ion 
this sector during the 1992 financial There was a substantial overrun in 
year. The Commission had suspended advances while waiting for Greece to 
carry out an investigation. Once Greece had started inquiries, the 
Commission reimbursed the advances. 
Chapter B1-15: Fruit and vegetables - ECU 308 million 
Article 150: Fresh fruit and vegetables - ECU 224 million 
The main reason for this lower level of expenditure was that withdrawals of 
apples were less than expected. 
Art icle 151 : Processed fruit and vegetables - ECU 48 million 
Less expenditure was needed for aids for the processing of tomatoes, fruit 
and dried grapes and for aids per hectare for dried vegetables. 
Chapter B1-16: Wine - ECU 688 million 
Production for the 1991/92 wine year was particularly low (93 million hi, as 
compared with the estimate of 128 million hi on which the budget was based), 
which led to a substantial saving compared to the initial budget. 
29 -
Art icle 162 : Taking over of alcohol from 
compulsory distillation - ECU 255 million 
On the one hand, intervention buying-in was less than estimated in the 
budget (2 million hi instead of 4 million hi) and, on the other hand, sales 
of alcohol on which there were losses were of the order of 1.6 million hi, 
whereas in the initial budget, sales were expected to total 5 million hi. 
Chapter B1-17: Tobacco - ECU 74 million 
This under-uti I ization is almost entirely due to lower expenditure arising 
from a small volume of intervention buying-in (21 000 t compared with the 
57 000 t allowed for in the budget) and larger sales from intervention 
(97 000 t compared with the estimated 85 000 t) at higher prices than 
expected. 
LIVESTOCK PRODUCTS 
Chapter B1-20: Milk and milk products - ECU 1 615 million 
The substantial under-utiIization of appropriations compared with the 
initial budget results from the favourable market trend. Large quantities of 
intervention stocks of butter and skimmed-milk powder were able to be sold, 
making for substantial revenue resulting in the savings recorded. 
Milk production in the five new German Lander being markedly below the 
quotas was the main reason for this trend. Community milk production (not 
corrected on the basis of fat content) is around 3 million t below the 
quotas. 
Art icle 201 : Intervention in the form of storage 
of skimmed-milk powder - ECU 500 million 
Sales of skimmed-milk powder from intervention totalled 390 000 t, compared 
with the estimate of 25 000 t on which the budget was based. In addition to 
this, there was no intervention buying-in although this was provided for in 
the budget. 
Article 203: Intervention in the form of storage 
of butter and cream - ECU 614 million 
As a result of intervention buying-in of 40 000 tonnes instead of the 
245 000 t allowed for in the budget and since the quantities sold were 
larger than expected (250 000 t against 150 000 t), the final stock was only 
180 000 t (instead of the expected 405 000 t). 
- 30 -
Chapter B1-21: Beef/veal - ECU 62 million 
Art icle 211 : Intervention in the form of storage - ECU 139 million 
Despite losses on sales resulting from exports of meat from intervention not 
allowed for in the initial budget, the lower expenditure results, on the one 
hand, from smaller stocks than estimated for the budget (1 014 million t 
instead of 1 225 million t), quantities having been removed from storage for 
export and, on the other, the fact that private storage aid was not opened 
for the 1992 financial year. 
Chapter B1-23: Pigmeat - ECU 90 million 
Art icle 230: Refunds - ECU 31 mill ion 
The under-utiIization noted resulted primarily from the fact that despite 
the drop in world prices due largely to the dollar rate, the rate of refunds 
did not increase. In addition, the quantities exported were smaller than 
expected. 
Art icle 231 : Intervention - ECU 34 million 
There was no need for private storage contracts in 1992 as the market 
situation was good: prices did not deteriorate until the end of the 
financial year. 
OTHER SECTORS 
Chapter B1-30: Refunds on non-Annex II products + ECU 28 million 
The overrun is due to the volume of trade in goods resulting from the 
processing of agricultural products being greater than the estimates on 
which the budget was based. 
Chapter B1-31: ACAs<3> granted 
in intra-Community trade - ECU 9 million 
The under-utiIization can be explained by the progressive alignment of 
Spanish and Portuguese prices on those of the other Member States. 
Chapter B1-32; MCAs(4> levied or paid In trade 
in agricultural products - ECU 35 million 
The decrease in expenditure resulted almost entirely from the fact that 
sterling held its value after entry into the EMS at higher levels than the 
parity on which the budget was based and from the accordingly lower MCAs. 
(3) Accession compensatory amounts 
(4) Monetary compensatory amounts. 
- 31 -
Chapter B1-33: Refunds on food aid - ECU 76 million 
The main reason for the reduction in appropriation requirements was the 
general drop in the level of refunds during the financial year. The surplus 
of appropriations led to a transfer to Title 7 "Food aid". 
Chapter B1-38: Rural development schemes 
linked to market operations - ECU 87 million 
The unter-utiIization resulted, in particular, from the lower expenditure on 
aid per hectare for small producers of arable crops and the decrease in the 
number of animals eligible for the suckler cow premium for mixed herds on 
smalI farms. 
32 -
GRAPH 
EAGGF GUARANTEE EXPEND! I URt "TJTTT0W0M1C lYPb CI) 
(1) Not counting the consequences of emergency measures, clearance of accounts, Conmunity 
compensation measures or miscellaneous measures. 
^ Expenditure against the 1987 budget (10 months). 
(3) Expenditure against the 1988 budget (11 1/2 months). 
33 -
GRAPH 
EAGGF GUARANTEE EXPENDITURE BY ECONOMIC TYPE (percentage) 
0) Expenditure against the 1987 budget (10 months). 
(2) Expenditure against the 1988 budget (11 1/2 months), 
TABLE 8 
Breakdown of agricultural expenditure by economic type (1) (ECU million) 
Chapter 
B1.10 Cereals and rice B1.11 Sugar B1.120 Olive oil B1.125 OiIseeds B1.13 Protein crops B1.14 Fibre plants 
B1.15 Fruit and vegetables - fresh 
- processed B1.16 Wine / alcohol B1.17 Tobacco 
B1.18 Other products (2) B1.20 Milk products B1.21 Beef / veal B1.22 Sheepmeat and goatmeat 
81.23 Pigmeat B1.24 Eggs and poultry 61.25 Other animal product aid meas. 81.30 Non-Annex ii products B1.31 ACAs 81.32 MCAs BK380 Differential application of agricultural market mechanisms B2.90 Fisheries guarantee fund 
TOTAL 
* Export refund 
3.383,1 1.312,7 48,4 
0,1 
91,6 25,1 77,3 71,9 
2.118,9 1.332,5 
130,4 193,2 
699,6 
0,6 
1.9 
9.487,4 29,0 X of which food aid 
151,6 7,1 p.m. 
62.8 
221,6 0,7 % Storage 
2.474,7 496,1 42,9 
- 0,4 
1,9 
14,9 
220,9 0,5 
611,0 2.190,6 2,5 11,0 
0,2 
6.066,8 18,5 % of which depre­ciation 
2.116,8 
59,5 
162,5 14,1 
869,5(3) 1.746,6 
4.969,0 15,2 X Price compensa­it9 
Aids 
936,8 135,7 1.663,1 4.132,2 862,0 769,4 
245,5 614,1 133,6 1.160,6 100,7 1.896,5 890,7 1.746,7 0,2 
6,0 
28,2 - 3,6 304,4 
21,2 
15.643,9 47,8 % Other intervention 
270,5 
655,4 
6 '10,6 
8,8 1.545,3 4,7 % of which guidance premiums 
83,0 
245,5 
610,6 
939,1 2,9 % Total Gross 
6.794,6 1.944,5 1.754,4 4.131,9 862,0 771,3 
607,6 654,1 
1.087,2 1.233,0 100,7 
5.237,0 4.413,8 1.749,2 141,6 193.2 6,0 
OS9.U 28,2 - 3,0 304,4 
32,1 
32.743,4 100 % Co-respon-sibi1 ity levy 
- 1.098,7 
- 367,9 
- 1.466,6 
- 4,5 i Budget expend­iture (4) 
5.695,9 1.944,5 1.754,4 4.131,9 862,0 771,3 
607,6 654,1 1.087,2 1.233,0 100,7 
4.869,1 4.413,8 1.749,2 141,6 193,2 6.0 onn c uaa , u 28.2 - 3.0 304,4 
32,1 
31.276,8 
95,5 % 
'I) Expenditure against the 1992 budget. 2) Not Including emergency measures (ECU 202 million) - Item B01-189. 3) Of which ECU 799.5 million represents the 3rd tranche of reimbursements to Member States for expenditure incurred on the disposal of public butter stocks. [4) Not Including: - expenditure from appropriations carried over from 1991 (ECU 157.4 million) - set-aside, Guidance Section partlon (ECU 137.9 million) - Item B02-220 - Income aids (ECU 25,2 million) - Item B02.221 - consequences of accounts clearance (ECU 78,9 million) 
- interest to be paid to Member States following changes in the method of financing expenditure (ECU 85.9 million) - distribution of agricultural products to disadvantaged in the Community (ECU 130,2 million) - set-aside Guarantee Section partlon (ECU 147.6 million) 
- measures to combat fraud (ECU 24,6 million) 
- MCAs granted on imports (ECU 3,9 million) - Item B01.3210 i.e. a total of ECU 791,6 million. 
- 35 -
2.2. Breakdown of expenditure by economic type 
On the basis of total expenditure against the 1992 budget, i.e. ECU 31 277 
m iI Ii on C *), expenditure on export refunds amounted to ECU 9 488 million 
(30.3X) and that on intervention to ECU 21 789 mi I I ion (69.7X) (see 
Annex 4). Last year, out of total expenditure against the 1991 budget 
(ECU 31 891 million), expenditure on refunds amounted to ECU 10 080 
million (31.6X) and that on intervention to ECU 21 811 million (68.4X). 
2.2.1. Rest i tut ions 
The breakdown of expenditure on refunds by main product group is as 
fol lows: 
SECTORS 1991 1992 
- Cereals/rice 36.5 X 34.1 X 
- Milk products 22.3 X 21.7 X 
- Beef/veal 12.7 X 14.0 X 
- Sugar 12.4 X 13.8 X 
- Non-Annex I I products 7.0 X 7.4 X 
2.2.2 ntervent ions 
On the basis of expenditure against the 1992 budget, expenditure 
intervention related mainly to the following product groups: on 
SECTORS 1991 1992 
- OiIseeds 16.3 X 19.0 X 
- Beef/veal 13.8 X 14.1 X 
- Cereals & rice 6.9 X 10.6 X 
- Milk products 15.5 X 9.0 X 
- Sheepmeat & goatmeat 8.2 X 8.0 X 
- OIive oiI 8.1 X 7.8 X 
- Tobacco 5.8 X 5.3 X 
- Fruit & vegetables 4.6 X 5.3 X 
- Wine 4.5 X 4.6 X 
(*) Excluding the clearance of accounts for previous years (+ 79 million) and the 
items covering interest payments following changes in the method used for 
financing EAGGF expenditure (+ ECU 86 million), distribution free of charge 
to the less well-off (+ ECU 130 million), set-aside, Guarantee portion 
(+ ECU 148 million), fraud prevention (+ ECU 25 million) and the portion of 
MCAs granted on imports - Item B01.3210 - (+ ECU 4 million). 
Nor has account been taken of: 
- expenditure from appropriations carried over from 1991 (+ ECU 157 million); 
- set-aside, Guidance Section portion (+ ECU 138 million) - Item B02.220; 
- income support (+ ECU 26 million) - Item B02.221; 
- emergency measures (+ ECU 202 million) - Item B01.189. 
- 36 -
Intervention, broken down by the economic nature of the scheme 
concerned, consists of public or private storage aid, withdrawals and 
similar operations, price compensating aids and guidance premiums (see 
Annex 7). 
Compared with the total for intervention (ECU 23 256 million)^1), price 
compensating aids came to ECU 15 644 million (67.3X), storage aids to 
ECU 6 067 million (26.1%), guidance premiums to ECU 939 million (4.0%) 
and withdrawals and similar operations to ECU 606 million (2.6%). 
2.2.2.1. Price compensating aids remain the most important type of intervention. 
This heading groups aids granted on the internal Community market so 
that the consumer price is lower than the producer price and is 
competitive with products imported from non-member countries. 
This type of aid accounts for 67.3% of total intervention (1991: 64.6%) 
and 50.0% of total expenditure against the 1992 budget^2) 1991: 46.7%). 
The product groups benefiting most from price compensating aids were the 
fol lowing: 
SECTORS 1991 1992 
ECU mi I I ion ECU mi I I ion 
OiIseeds 3 549 4 132 
Milk products 1 971 1 897 
Sheepmeat and goatmeat 1 787 1 747 
OIive oi I 1 781 1 663 
Tobacco 1 211 1 161 
Cereals/rice 993 937 
Beef/veaI 702 891 
Protein plants 959 862 
Annex 8, which gives the breakdown of those aids, shows that production 
aids are mainly granted for oilseeds (rape and sunflower), sheepmeat and 
goatmeat and tobacco. However, aids for processing and promotion are 
concentrated on milk products, olive oil and fruit and vegetables. 
(1) Not taking into account co-responsibility levies for cereals (ECU 1 099 
million) and the financial contribution of milk producers (ECU 368 million). 
(2) Not counting emergency operations, the clearance of accounts for previous 
years and miscellaneous expenditure. 
- 37 -
2.2.2.2. Storage intervention totalled ECU 6 067 million, accounting for 26.1% of 
all intervention (1991: 27.7%) and 19.4% of all expenditure against the 
1992 budget^1) (1991 financial year: 20.1%). This kind of intervention 
covers the costs of storage, whether public or private (the details of 
expenditure are given in Annex 9). On the basis of a total of ECU 5 267 
million, i.e. not taking account of the reimbursement of Member States 
for expenditure on special disposal measures for butter from public 
stocks (ECU 800 million) or, on the other hand, expenditure on products 
from public storage in connection with emergency measures (ECU 359 
million), expenditure on private storage totalled ECU 767 million and 
that on public storage ECU 4 500 million. 
Private storage aids relate mainly to sugar (ECU 496 million), but costs 
in this sector are covered by the collection of storage levies from 
sugar manufacturers (see Annex 13); then come storage costs for milk 
products (ECU 194 million) and for wine/alcohol (ECU 40 million). 
A detailed analysis of public storage is contained in paragraph 2.3 and 
Annex 10. 
2.2.2.3. Withdrawals and similar operations affect only a limited number of 
sectors. They account for 2.6% of total intervention and 1.9% of total 
expenditure booked to the 1992 budget^1), compared with 2.7% and 2.0% 
respectively for 1991. 
2.2.2.4. Guidance premiums are granted only in the fruit and vegetables, wine and 
milk products sectors. They account for 4.1% of total intervention and 
3.0% of total expenditure booked to the 1992 budget^), compared with 
5.0% and 3.6% respectively for 1991. 
In the fruit and vegetables sector, premiums make up the Community's 
contribution to the financing of schemes for developing and improving 
the consumption and use of nuts and/or locust-beans and to the financing 
of expenditure on schemes for grubbing fruit trees. In the wine sector 
premiums are granted for permanent abandonment of land under vines, in 
the milk sector they are granted for permanent abandonment of milk 
production, as compensation for temporary suspension of milk quotas and 
the surrender of milk quotas, this latter measure arising from the 
implementation of the Community programme for the redistribution of milk 
quotas to producers in regions of the Community where production 
conditions are difficult. 
(1) Excluding emergency measures, the clearance of accounts for previous years 
and mi see Ilaneaous expenditure. 
- 38 -
2.3. Trend of public stocks (see Annexes 9 and 10) 
Between 1 October 1991 and 30 September 1992, the date on which public 
storage accounts were closed, the book value of public stocks remained 
virtually unchanged, going from ECU 2 584.0 million in 1991 to ECU 2 580.5 
million in 1992, a decrease of 0.1%. 
An initial examination shows that the proportion of total book value of 
stocks accounted for by cereals and rice, which had been declining since the 
1989 financial year, increased: from 38.4% in 1991 to 52.8% in 1992. The 
same applies to oils and fats. Milk products, again in terms of percentage 
of book value, showed a very marked decline between 1991 and 1992, despite 
the appearance of Grana Padano cheese in public stocks of milk products. 
Their share fell from 28.2% In 1991 to 9.2% in 1992 (including Grana 
Padano). Beef, on the other hand, which had been relatively stable between 
1989 and 1990, continued the increase that started in 1991, expanding from 
30% in 1991 to 34.5% in 1992. 
More detailed analysis of the 1991 and 1992 figures shows the following: 
a) Cereals and r ice 
- a substantial increase in the quantities of stocks of 29.3% (1991: 
17 550 200 t; 1992: 22 689 360 t). The increase was particularly 
marked for common wheat and durum wheat, less substantial for barley; 
stocks of rice, on the other hand, showed an appreciable decrease. 
- an appreciable rise in the book value of cereals stocks of 40.8% 
(1991: ECU 966.9 million; 1992: ECU 1 361.6 million), while that of 
rice stocks fell by 91.2% between 1991 and 1992. During 1992, 
depreciations of the book value affecting stocks of cereals and rice 
total led ECU 2 116.8 mi I I ion. 
b) OiIs and fats 
- a 14.1% rise in stocks in terms of quantities (1991: 56 114 t; 1992: 
64 008 t). The increase involved only olive oil, the stocks of 
sunflower and rapeseed having disappeared during the year. 
- a 26.7% increase in the book value of olive oil, from ECU 55.1 million 
in 1991 to ECU 69.8 million in 1992. For 1992, depreciation amounted 
to ECU 59.5 mi I I ion. 
- 39 
c) Tobacco 
- a sharp decline in the quantities in stock. Of the 109 036 t in 
storage in 1991, only 30 036 remained in 1992 (- 72.5%). The decrease 
applied to both processed and baled tobacco, the stock of leaf tobacco 
having virtually disappeared. 
- parallel to this, a drop in the total book value of tobacco stocks of 
67.3%. The book value for 1992 amounted to ECU 9.1 million. The 
decrease applied mainly to baled tobacco and, to a lesser extent, 
processed tobacco. The financial depreciation of tobacco stocks 
totalled ECU 14.1 million in 1992. 
d) Mi Ik products 
- stocks of skimmed-milk powder and butter declined very sharply, from 
880 674 t in 1991 to 231 581 t in 1992 (- 73.7%). The intensity of 
this decrease was offset to some extent by the arrival of just over 
7 000 t of Grana Padano cheese in public stocks in 1992. 
- an appreciable decline (67.4%) in the book value of stocks of skimmed-
milk powder and butter (1991: ECU 727 million; 1992: ECU 237.3 
million). The decrease was more marked for skimmed-milk powder than 
for butter. During 1992 the financial depreciation for butter and 
skimmed-milk powder totalled ECU 70 million. 
e) Beef 
- quantities in stock rose slightly (1991: 740 670 t; 1992: 823 287 t); 
the increase applied mainly to boned meat; 
- a slight increase (15.6%) in the book value of stocks (1991: ECU 769.9 
million; 1992: ECU 890 million). Financial depreciation for the year 
totalled ECU 1 746.6 million. 
f) Alcohol 
- stocks of public alcohol were 4.3% down on 1991: from 2 248 797 
hectolitres in 1991 to 2 151 799 in 1992. 
QUANTITIES OF PUBLIC STOCKS WITH INTERVENTION AGENCIES 
('000 tonnes) 
25 
20 
15 
10 Situation at 30.09.90E3 Situation at 30.09.9lHffituation at 30.09.92 
TO 
> 
O 
Cereals and Oils and fats* Tobacco Skimmed-miLk 
rice powder Butter Grana padano Beef Public alcohol ('000 hi) 
* Olive oil + oilseeds 
BOOK VALUE OF PUBLIC STOCKS WITH INTERVENTION AGENCIES 
(ECU mi I lion 
1600 
1400 
1200 
c o 
•r- 1000 •Situation £ 30.09.90 EUSituation t 30.09.91 BSituation £ 30.09.92 $ 
j^-i**:>*^^^ 
LU 800 
600 
400 
200 cn 
TO 
-o I 
Cereals and 
rice Oils and fats* Tobacco Skimmed-miIk 
powder Butter Grana padano Beef Public alcohol 
Olive oil + rape and sunflower seed. 
42 -
- the book value rose by 18.4% (1991: ECU 8.7 million; 1992: ECU 10.3 
million); the financial depreciation during 1992 totalled ECU 60.3 
mi I I ion. 
2.4. Corrections to be made to the breakdown of expenditure by Member State in 
connection with monetary compensatory amounts (MCAs) 
Article 10 of Regulation (EEC) No 1677/85 relating to monetary compensatory 
amounts in the agricultural sector provides that, when a product exported 
from one Member State has been imported into a Member State which has to 
grant a monetary compensatory amount upon importation, the exporting Member 
State may, with the agreement of the importing Member State, pay the MCA 
which should be granted by the importing Member State. 
TABLE 9 
Breakdown of expenditure by Member State, allowing for the impact of 
the arrangement whereby exporting Member States may pay intra-Community 
MCAs for Importing Member States 
(Article 10 of Regulation No 1677/85) 
MEMBER STATES 
Be I g i um 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Nether lands 
Portugal 
United Kingdom 
TOTAL MEMBER STATES 
COMMUNITY (2) 
TOTAL E.E.C. DECLARED 
EXPENDITURE 
(1) 
1.373,22 
1.165,77 
4.835,26 
2.231,36 
3.577,40 
6.925,62 
1.425,97 
5.207,87 
1 ,14 
2.379,08 
423,75 
2.458,82 
32.005,26 
108,71 
32.113,97 IMPACT OF 
ARTICLE 10 
OF REG. 
(EEC) 
No 1677/85 
0,68 
0,80 
0,65 
0,00 
0,00 
2,08 
0,04 
0,12 
0,00 
0,00 
0,00 
4,13 
0,00 
0,00 
0,00 EXPENDITURE 
AFTER 
APPLICATION 
OF ART.10 
1.373,90 
1.166,57 
4.835,91 
2.231,36 
3.577,40 
6.927,70 
1.426,01 
5.207,75 
1.14 
2.379,08 
423,75 
2.454,69 
32.005,26 
108,71 
32.113,97 
(1) Expenditure for 1992 including impact of clearance of the 
accounts for 1989 and the cost to the EAGGF Guidance Section 
of set-aside and income aids but not including payments from 
appropriations carried over from 1991. 
(2) Direct payments to recipients for information and promotion 
schemes relating to olive oil, fibre flax, nuts and wine and 
to finance measures to combat fraud. 
- 43 -
2.5. Overall cost of Guarantee Section 
2.5.1. Overall trend of expenditure 
TABLE 10 
OVERALL TREND OF EAGGF GUARANTEE SECTION EXPENDITURE 
YEAR TOTAL 
EXPENDITURE 
ECU mill ion ANNUAL 
GROWTH 
RATE 
1987 (1) 
1988 (2) 
Expenditure financed within the guideline (3) 
(ECU 27.500 mi I I ion) 
Total expenditure 
1989 
Expenditure financed within the guideline 
(ECU 28.624 mill ion) 
Total expenditure 
1990 
Expenditure financed within the guideline 
(ECU 30.630 mi I I ion) 
Total expenditure 
1991 
Expenditure financed within the guideline 
(ECU 32.511 mill ion) 
Total expenditure 
1992 
Expenditure financed within the guideline 
(ECU 35.039 mill Ion) 
Total expenditure 22.967,7 
[26.400,4] 
27.687,3 
[24.406,0] 
25.872,9 
[25.069,2] 
26.453,5 
[30.960,8] 
31 .784,3(6) 
[31.118,5] 
31 .950,0(6) 3,8 
[14,9] 
20,5 
[-7,6] (4) 
-6,6 (5) 
[2,7] (4) 
2,3 (5) 
[23,5] (4) 
20,2 (5) 
£0.513(4) 
0,52 (5) 
(1) 
(2) 
(3) Ine 
Bud 
Bud 
The 
Gua 
Gua 
Mem 
but 
(4) in 
(5) In 
(6) Not 
pre 
and 
sec 
ace ludlng impact of clearance of accounts 
get year 1987 (10 months) 
get year 1988 (11 1/2 months) 
guideline includes all agricultural expenditure charged to the EAGGF 
rantee Section, minus expenditure under Chapter B 2.90 (European 
rantee Fund for Fisheries) and Chapter B 0.10 (reimbursement to the 
ber States of expenditure on the depreciation of stocks and disposal of 
ter from pub I ic stocks) 
relation to expenditure financed within the previous year's guideline 
relation to total expenditure for the previous year 
including expenditure from appropriations carried over from the 
vious year and on set-aside - Guidance Section portion (item B02-220) 
Income aids (item B02-221) which are not chargeable to the Guarantee 
tion but for which a Community financial contribution is paid in 
ordance with the EAGGF Guarantee Section finaicial procedure 
- 44 -
2.5.2. Revenue of agricultural origin 
revenue of agricultural origin makes up part of the Community's own 
resources and consists of the following: 
- import levies, which are variable charges to offset the difference 
between world market prices and Community prices; 
- levies imposed under the sugar market organization to limit surpluses in 
the sector by involving producers in financing them. 
TABLE 11 
Revenue under the common agricultural policy 
accruing as own resources of the Community 
(ECU million) 
NATURE OF THE CHARGE 
Item 1000 - Levies 
Item 1001 - Reimb. to Portugal 
of UCAs (Art. 372 (3) of the Act 
of Accession) 
Chapter 11 - Sugar levies, 
of which: 
- production (?) 
- storage costs 
TOTAL 1988 
1 504.6 
1 390.7 
845.9 
544.8 
2 895.3 1989 
1 282,7 
1 381.6 
912.4 
469.2 
2 664.3 1990 
1 173.4 
910.6 
504.6 
406.0 
2 084.0 1991 
1 636.2<1> 
- 15.0 
1 141.8 
770.0 
371.8 
2 763.0 1992 
1 218.6 
- 11.8 
1 002.4 
606.8 
388.6 
2 209.2 
(1) Of which ECU 1.9 million, outstanding balance from previous years. 
(2) Including the elimination levy (ECU 87 million in 1987, ECU 94.1 million in 1988, 
ECU 89.3 million In 1989, ECU 84.9 million in 1990, ECU 16.5 million in 1991 and 
ECU 1.1 million in 1992) and the special elimination levy (ECU 234.2 miIIIon In 
1987, ECU 110.8 million in 1988, ECU 175.5 million in 1989, (-) 19.9 million In 
1990, ECU 30.7 million in 1991 and ECU 0.9 million in 1992. 
Import levies fell by 25.5%, from ECU 1 636.2 million in 1991 to 
ECU 1 218.6 million in 1992. They are imposed mainly on imports of cereals 
into the Community. The volumes of revenue in this sector decreased as a 
result of the rise in world prices combined with a decline in the 
quantities of cereals imported. 
- 45 -
The sugar levies, for their part, were down by 12.2% in 1992, with a total 
of ECU 1 002.4 mi I I ion. 
The reason for this fall was the reduction in production levies arising 
from the higher world prices compared to 1991. In addition, an increase in 
internal consumption of sugar led to a drop in the costs of exporting 
sugar and, consequently, in the cost of production levies. 
The co-responsibility levies and additional levies paid by cereal 
producers and milk producers also constitute revenue of agricultural 
origin, but not being own resources, they are classed as intervention to 
regulate the agricultural markets and are therefore deducted from 
agricultural expenditure for the year in the sectors concerned. 
It should be noted that the co-responsibility levies on cereals were 
abolished with effect from the 1992/93 marketing year. 
In 1992 the producers' financial contributions amounted to ECU 368 million 
in the milk products sector (ECU 352 million in 1991) and ECU 1 116 
million in the cereals sector, or ECU 1 099 million if the reimbursement 
of the additional co-responsibility levy is taken into account (ECU 926 
million and ECU 924 million respectively in 1991). 
2.5.3. Guarantee costs compared with GDP 
Comparison of total expenditure by the EAGGF Guarantee Section in 1992 
with the most significant economic indicator i.e. the Community's gross 
domestic product at market prices (GDP), shows an appreciable slowing-down 
of the upward movement seen in 1991. 
The cost of the Guarantee Section represented only 0.42% of GDP in 1992, 
compared with 0.64% in 1991 (see Annex 11), thus resuming its 1975 level. 
- 46 -
AMENDMENTS TO LEGISLATION GOVERNING THE EAGGF GUARANTEE SECTION 
During 1992 a number of amendments and routine management measures were 
adopted in connection with legislation directly concerning the EAGGF 
Guarantee Section: 
a) COMMISSION REGULATION (EEC) No 652/92 
of 16 March 1992 
amending Commission Regulation (EEC) No 147/91 
defining and fixing the tolerance for quantity losses 
of agricultural products in public intervention storage^1) 
Commission Regulation (EEC) No 147/91 specifies the tolerance limits for 
quantitative losses of agricultural products in public intervention 
storage. 
The second subparagraph of Article 2(2) of Regulation (EEC) No 147/91, 
which lays down that the percentage losses allowed during processing of 
the products apply to all the quantities processed during the financial 
year was liable to be misinterpreted, so Regulation (EEC) No 652/92 
clarifies the rules accordingly. 
b) COUNCIL REGLAT ION (EEC) No 1869/92 
of 30 June 1992 
amending Regulation (EEC) No 1442/88 on the granting, for the 
1988/89 to 1995/96 wine years, of permanent abandonment premiums 
in respect of wine-growing areas^2) 
This Regulation amends the rules on accounting for the permanent 
abandonment of vineyards scheme for the wine years 1988/89 and 1989/90. 
c) COMMISSION REGULATION (EEC) No 2562/92 
of 2 September 1992 
fixing depreciation percentages to be applied when 
agricultural products are bought in, for the 1993 financial year^3) 
This Regulation fixes the depreciation coefficients for the relevant 
products for 1993. The purpose of the coefficients is to enable their 
value to be depreciated to cover the difference between the buying-in 
price and the foreseeable selling price. 
d) COMMISSION REGULATION (EEC) No 2922/92 
of 7 October 1992 
on the rate of interest to be used for calculating 
the costs of financing intervention measures comprising 
buying-in, storage and disposal<1) 
This Regulation fixes, before the beginning of the 1993 financial year, 
the rate of interest for financing public storage at 10.3%, except in the 
case of France (10%), Ireland (9.5%), the Netherlands (8.3%) and the 
United Kingdom (9.9%). 
(1) OJ No L 70, 17.03.1992. 
(2) OJ No L 189, 09.07.1992. 
(3) 0J No L 257, 03.09.1992. 
(1) 0J No L 292, 08.10.1992. 
47 
e) COMMISSION REGULATION (EEC) No 3077/92 
of 26 October 1992 
amending Regulation (EEC) No 618/90 
laying down rules for drawing up the annual inventory 
of agricultural products in public storage^2) 
The Annex to this Regulation amends Annex III to Regulation (EEC) 
No 618/90 and lays down the inspection procedure with regard to the 
varieties of cheese bought into public storage. 
f) COUNCIL REGULATION (EEC) No 3508/92 
of 27 November 1992 
establishing an integrated administration and control system 
for certain Community aid schemes^3) 
This Regulation establishes a common framework for the establishment, 
from 1 February 1993, of an integrated administration and control system 
for compensatory aids provided for under the CAP reform. The aids being 
linked to the area cultivated or the number of animals kept per farmer, 
the Regulation provides in particular for the establishment of a 
computerized data base listing holdings, parcels and eligible animals. 
g) COMMISSION REGULATION (EEC) No 3887/92 
of 23 December 1992 
laying down detailed rules for applying the 
integrated administration and control system for 
certain Community aid schemes^4) 
This Regulation lays down the detailed rules for the application of the 
integrated administration and control system introduced by Council 
Regulation (EEC) No 3508/92 following the introduction of the reform of 
the common agricultural policy. 
The purpose of these arrangements is to implement the reform effectively 
and in particular to solve the administrative problems arising from the 
introduction of several aid schemes linked to area and livestock headage. 
(2) 0J No L 310, 27.10.1992. 
(3) 0J No L 355, 05.12.1992. 
(4) 0J No L 391, 31.12.1992. 
" 48 
TITLE 1 I 
CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 
4. 
4.1 Advances to the Member States 
System of advance payments 
Council Regulation (EEC) No 2048/88(1) of 24 June 1988 amending 
Regulation (EEC) No 729/70^-^ made permanent the system of monthly 
advances on entry of expenditure in the accounts. Advances are paid to 
the Member States at the beginning of the second month following that in 
which expenditure is made by the paying agency. 
The 1992 budget covered the payments entered in the accounts as made to 
recipients during the period 16 October 1991 to 15 October 1992. It 
related to expenditure over 12 months. 
Expenditure covered by the EAGGF-Guarantee section 
system of advances: commitments 
- Subsection B1 (apart from Certain payments made direct 
"direct payments") by the Commission 
- Other peyaments subject to - Subsection B1 
EAGGF Guarantee Section 
financing rules - Other expenditure governed 
by EAGGF Guarantee Section 
. B2-90 (Fisheries) financing rules 
. B0-10 (Repayment of . B2-90 (Fisheries) 
expenditure on special 
butter disposal measures . B0-10 (Reimbursement of 
expenditure on special 
- B2-22 (seet-aside) and income butter disposal measures 
aids (Guidance Section 
contribution - Expenditure from 
appropriations carried over 
- Certain expenditure charged from 1991 (B1-1890) 
to the PHARE programme 
- Expenditure from 
appropriations carried over 
from 1991 (Item B1-1890) 
(1) OJ L 185, 15.07.1988, p. 1 
(2) OJ L 94, 28.04.1970, p. 13 
- 49 -
4.2. Decisions on advance payments in respect of 1992 
The Commission adopted 13 decisions, 12 of which were routine. 
An extraordinary advance to adjust the advances granted to total 
expenditure chargeable to the year was passed in December. 
4.3. Funds available and Member States' expenditure during the year 
Funds placed at the disposal of the Member States for expenditure 
charged to 1992 amounted to ECU 32 130.7 million (see also Table 12). 
- Advances for the Guarantee Section 
- relating to 1992 appropriations ECU 31 837.4 
- relating to appropriations carried over 
from 1991 ECU 120.2 
- Advances relating to the Guidance Section 
(Chapter B2-22) ECU 163.9 
- Advances relating to expenditure financed 
in f i ne by the PHARE programme ECU 32 130.7 
Direct payments by the Commission totalled ECU 108.7 million against 
appropriations for the financial year and ECU 37.2 million against 
carryovers. 
The expenditure committed in respect of the EAGGF amounted to 
ECU 32 271.4 million^1) (including ECU 157.4 million against 
appropriations carried over from 1991). An amount of ECU 9.2 million was 
definitively charged against Article B7-600 - aid for economic 
restructuring of the countries of Central and Eastern Europe. 
5. Management of appropriations 
5.1. Initial budget, supplementary and amending budgets and transfers of 
appropr iat ions 
The initial budget for 1992 was adopted in December 1991. 
The initial appropriations totalled ECU 36 158 million(2). 
The budget authority also approved a carryover of appropriations from 
1991 to 1992 on 10 March 1992 amounting to ECU 166 million. 
(1) Allowing for ECU 3.9 million due to exchange differences. 
(2) Including ECU 17 million under Chapter BO-40 (provisional appropriations) but 
not including ECU 1 000 000 000 from the monetary reserve. 
- 50 -
5.1.1. Supplementary and amending budgets 
In the course of 1992 two supplementary and amending budgets adjusted 
the Guarantee Section's appropriations. They led to a reduction of 
ECU 2 944 million compared with the initial appropriations. 
Appropriations totalling ECU 190 million were transferred to Title B7 of 
the budget in May 1992 to finance the special food aid programme in 
response to the very large-scale threat of famine in Africa by 
supplementary and amending budget No 2/92. 
The short-term review of appropriations requirements for the EAGGF 
Guarantee Section undertaken in June showed a substantial 
underutiIization of appropriations at the end of the financial year, so 
a third supplementary and amending budget was proposed and was adopted 
by the budget authority reducing the amount available to the Guarantee 
Section by ECU 2 754 million (see Table 6, p. 23). 
5.1.2. Transfers of appropriations to cover expenditure incurred in 1992 
Pursuant to the conclusions of the European Council of 11 and 13 
February 1988, the Commission, anxious wherever possible to adjust 
appropriations before exhaustion of one or more chapters, proposed 
transfers of appropriations between chapters so that appropriations 
would be available before payment of advances against entry in the 
accounts (see Table 6). 
As the two supplementary and amending budgets had already largely taken 
account of the appropriations requirements, the internal transfers in 
the EAGGF Guarantee Section were far smaller than in previous years. 
The transfers between chapters to cover expenditure incurred in 1992 
totalled only ECU 451.2 million (compared with ECU 2 255 million the 
previous year). 
Of this amount about half (ECU 220 million) was intended to cover the 
cost of food aid operations in Central and Eastern Europe 
(ECU 95 million for St Petersburg, Moscow and other towns of the former 
USSR, ECU 80 million for Albania and ECU 45 million for the Baltic 
States). 
5.1•3. Transfers outside the EAGGF Guarantee Section 
To cover the expenditure incurred in the fisheries sector, a transfer of 
ECU 4 million was made to Chapter B2-90. 
- 51 -
A transfer of ECU 59.5 million from Chapter B1-33 to Title B7 of the 
budget was also required to offset the increase in the requirements for 
food aid resulting from the sharp rise in world prices. This also led 
to savings on refunds (Chapter B1-33), which enabled appropriations to 
be transferred. 
In addition, there was a transfer of ECU 5 million involving the 
provisions in Chapter BO-40, to cover expenditure on remote sensing. 
5.1.4. Transfers to or from the monetary reserve 
The average dollar exchange rate during the financial year was higher 
than that on which the 1992 budget was based, leading to a saving of 
ECU 355 mi I I ion. 
Since this amount did not exceed the 'franchise' of ECU 400 million, no 
transfer to the monetary reserve was necessary. 
5.1.5. Appropriations available 
The appropriations available for the 1992 financial year totalled 
ECU 33 324.5 mi I I ion: 
a) 1992 budget appropriations (counting transfers and supplementary and 
amending budgets) 
Subsection B1 32 023 500 000 
Chapter B2-22 (Guidance Section) 280 000 000 
Chapter B2-90 (fisheries) 33 000 000 
Chapter B0-10 (special butter disposal) 810 000 000 
Chapter BO-40 (provisions) 12 000 000 
Total 33 158 500 000(1) 
b) Appropriations carried over from 1991 (non-automatic carryovers) 
Appropriations carried over due to 
payment delays in 1991 ECU 66 000 000 
Operations decided on by the European 
Council in December 1991 ECU 100 000 000 
Total ECU 166 000 000 
c) Total appropriations available ECU 33 324 000 000 
(1) Not including ECU 1 000 000 000 from the monetary reserve. 
- 52 -
5.2. Expenditure 
5.2.1. Expenditure against 1992 appropriations 
A total of ECU 32 114.0 million was charged to the 1992 budget (of which 
ECU 163.9 million were charged to the Guidance Section under Chapter B2-
22). 
This sum breaks down as follows: 
- expenditure claimed by the 
Member States including: 32 005.3 
- ECU 799.5 mi I I ion for the 
special disposal of butter 
impact of clearance of accounts 
for 1988 and earlier years 
(ECU 78.9 mi I I ion) 
- direct payments 108.7 
Total 32 114.0 
The breakdown of expenditure by Member States in Table 12 below is 
purely an accounting exercise: conclusions should be drawn with great 
caution, since payment deadlines can vary widely from one Member State 
to another and since expenditure by paying agencies in any given Member 
State is not necessarily attributable to that State, the Community being 
a single economic area for agricultural products. Thus, for example, 
certain export refunds for products from one Member State are in fact 
paid by another Member State, and products may be placed in public 
storage in a neighbouring country. 
5.2.2. Expenditure against appropriations carried over (non-automatical Iy) from 
1991 
Expenditure of ECU 157.4 million was committed against appropriations 
carried over from 1991. This expenditure relates exclusively to food 
aid operations for Central and East European countries (see the 1991 
Financial Report, page 56, and point 1.7. of this Report). 
5.3. Direct payments 
5.3.1. In certain cases the Commission makes direct payments to beneficiaries 
in connection with certain schemes that are not conventional market 
measures but are intended to increase the scope for disposal of 
products, particularly in the olive oil, fibre flax and nut sectors and 
to finance measures to combat fraud. 
- 53 -
a) A total of ECU 24.1 million was automatically carried over from 1991 
to 1992, of which ECU 11.2 million was paid during 1992. 
The remainder (ECU 12.9 million) lapsed 
Chapters 
B01-12 (oi ive oiI) 
B01-14 (fibre flax) 
B01-15 (nuts) 
B01-36 (anti-fraud 
measures) 
TOTAL Approps car-
ried over 
from 1991 
10,1 
0,7 
0,9 
12,4 
24,1 Payments 
charged in 
1992 
9,6 
0,6 
0,0 
1,0 
11,2 Lapsed 
approps 
0,5 
0,1 
0,9 
11,4 
12,9 
b) The sum of ECU 59.5 million was committed against 1992 appropriations 
(see Annex 2, column headed "Community"): 
B1-12 (oi ive oiI) 
B1-14 (fibre flax) 
B1-15 (nuts) 
B1-16 (wine) 
B1-36 (anti-fraud measures) ECU 27.8 mi 
ECU 6.0 mi 
ECU 1.1 mi 
ECU 0.04 mi 
ECU 24.6 mi I ion 
I ion 
I ion 
I ion 
I ion 
ECU 59.5 mill ion 
Of this amount ECU 26.0 million was paid and the 
ECU 33.5 million was automatically carried over to 1993. balance of 
Some of these measures are financed by withholding a proportion of the 
aid to be paid to producers. Annex 20 gives an overall picture of the 
amounts withheld in relation to expenditure. 
Although expenditure relating to the olive cultivation register is paid 
out by the paying agencies and does not therefore take the form of 
direct payments by the Commission, it was thought useful to include it 
in the Annex to make the position as regards amounts withheld and used 
clear. 
-54 _ 
5.3.2. Direct payments for emergency measures to aid the former USSR 
a) The transport and distribution of food aid to the former USSR by non­
governmental organizations (NGOs) continued throughout 1992. 
To finance this aid, the Commission committed a total of 
ECU 37.2 million from non-automatic carryovers from 1991, of which 
ECU 35.1 million were paid and the balanced of ECU 2.1 million 
lapsed. 
b) Of the 1992 appropriations available for emergency measures, 
ECU 49.2 million were committed for direct payments, of which 
ECU 31.9 million were paid and charged. The balance of 
ECU 17.3 million was automatically carried over to 1993. 
5.4. Budget ooerat ions 
5.4.1. Commitments 
An amount of ECU 155.3 million was charged against the appropriations 
carried over from 1991 (non-automatic carryovers). The difference of 
ECU 2.1 mi I I ion lapsed. 
Commitments against 
1992 appropriations ECU 32 114.0 mi I I ion 
Commitments against 
carryovers from 1991 
(including ECU 37.2 million 
paid direct by the Commission ECU 157.4 mi I I ion 
Total commitments ECU 32 271.4 million<1> 
5.4.2 Sums charged as payments 
Sums charged as payments for 1992 totalled ECU 32 063.2 million. The 
difference of ECU 50.8 mi I I ion vis-à-vis itemized commitments 
corresponds to appropriations committed to direct payments by the 
Commission that had not yet been made by the end of the year. 
(1) Including ECU 145,9 million in commitments for direct payments (1992 
appropriations + carryovers from previous year). 
- 55 -
5.5. Carryover of appropriations 
5.5.1. Automatic carryovers 
a) Carryovers from 1991 to 1992 
The 1991 appropriations automatically carried over to 1992 concerned 
direct payments amounting to ECU 24.1 million of which 
ECU 11.2 million was used. The balance of ECU 12.9 million lapsed 
(cf 5.3.1., point a)). 
b) Carryovers from 1992 to 1993 
The following appropriations, which were committed during the 1992 
financial year (cf 5.3.1., point b) and 5.3.2., point b)) were 
automatically carried over to 1993. 
Carryovers relating to direct payments for certain agricultural 
measures: 
Chapter B01-12 (olive oil) ECU 12.1 million 
Item B01-1401 (fibre flax) ECU 3.3 million 
Item B01-1507 (nuts) ECU 0.8 million 
Item B01-1612 (wine) ECU 0.02 mi I I ion 
Chapter B01-36 (anti-fraud measures) ECU 17.2 million 
ECU 33.5 mi I I ion 
Carryovers relating to direct 
payments for emergency measures: 
Item B01-1890 (emergency measures) ECU 17.3 million 
Total carryovers ECU 50.8 million 
5.5.2. Non-automatic carryovers 
a) Carryovers from 1991 to 1992 
Of the ECU 166.0 million carried over from 1991 to 1992, 
ECU 157.4 million was committed during the financial year. A total 
of ECU 155.3 million was charged, the balance of ECU 10.7 million 
lapsed. 
b) Carryovers from 1992 to 1993 
A request for the carryover of appropriations totalling 
ECU 175.5 million was requested, and was allowed by the budget 
authority, for payment for residual food aid operations to the 
following countries/cities during 1993: 
- 56 ~ 
Moscow/St Petersburg ECU 21.0 mi 
Albania ECU 85.0 mi 
Yugoslavia ECU 23.5 mi 
Baltic States ECU 46.0 mi 
ECU 175.5 mi I ion 
I ion 
I ion 
I ion 
I ion 
Several factors prevented the operations from being charged in their 
entirety during the 1992 financial year: 
a) the expenditure resulting from these aids is governed by the 
accounting rules of the EAGGF Guarantee Section, whereby any payment 
made by the Member States after 15 October is postponed to the 
fol lowing year ; 
b) delays in the delivery of the goods arose as a result of the low 
reception and storage capacity of the recipient countries; 
c) the need to continue operations during the winter when the need was 
greatest. 
As the 1993 budget does not provide for cover of this additional 
expenditure, the appropriations still available at the end of 1992 had 
to be carr ied over. 
5.6. Summary of the implementation of the 1992 budget 
The 1992 financial year closed with a balance of unused appropriations 
totalling ECU 879 706 477.43 (including ECU 10 682 346.98 carried over 
non-automaticaI I y from 1991). 
1992 Appropriations Total 
Appropriations carried over Appropriations 
A. Initial budget* 36.158.000.000,00 166.000.000,00 36.324.000.000,00 
SAB No 2 and 3/93 -2.944.000.000,00 0,00 -2.944.000.000,00 
Transfers outside EAGGF - 55.500.000,00 0,00 - 55.500.000,00 
Appropriations available 33.158.500.000,00 166.000.000,00 33.324.500.000,00 
B. Commitments 32.113.975.869,55 157.389.378,81 32.271.365.248,36 
Sums charged as payments 32.063.216.484,42 155.317.653,02 32.218.534.137,44 
Automatic carryovers 50.759.385,13 0,00 50.759.385,13 
to 1993 
C. Non-automatic carryovers 175.500.000,00 0,00 175.500.000,00 
D. Lapsed appropriations 869.024.130,45 10.682.346,98 879.706.477,43 
Including the ECU 17.000.000 under Chapter BO-40, not including 
ECU 1.000.000.000 under the monetary reserve. 
- 57 -
Table 12 
Advances to the Member States for 1992 
member 
State 
Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
iiai y 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 
Subtotal 
EAGGF (direct 
payments) 
Total EEC Advances for 
1992 
(a) 
1.378.276.567,69 
1.167.325.338,34 
4.872.216.132,37 
2.227.514.195,72 
3.580.035.111,53 
6.961.137.694,88 
1.452.902.189,31 
5.212.179.159,53 
1.136.002,08 
2.392.389.579,55 
423.792.228,92 
2.461.826.612,62 
32.130.730.812,54 
32.130.730.812,54 PHARE 
(b) 
435.933,66 
8.723.653,80 
9.159.587,46 
9.159.587,46 Exchange rate 
differences 
(c) 
233,56 
-9,79 
354,54 
-3.844.267,90 
4.515,65 
1.010,72 
182,48 
-43.117,79 
0,15 
317,12 
-8.688,52 
-2.019.47 
-3.891.489,25 
-3.891,489,25 Expenditure charged 
in 1992 
(d)*a-b-c 
1.378.276.334,13 
1.167.325.348,13 
4.872.215.777,83 
2.231.358.463,62 
3.579.594.662,22 
6.952.413.030,36 
1.452.902.006,83 
V.C1L.LÙ2.2I7,ac 
1.136.001,93 
2.392.389.262,43 
423 .800.917 ,44 
2.461.828.632,09 
32.125.462.714,33 
145.902.534,03 
32.271.365.248,36 Payments from 
carryovers from 
1991 
(e) 
5.055.915,91 
1.552.671,88 
36.951.649,37 
0,00 
2.193.132,22 
26.793.191,56 
26.934.878,56 
à ne » nnr* nn 
0,00 
13.305.947,15 
50.872,06 
3.005.219,78 
120.197.804,72 
37.191.574,09 
157.389.378,81 Expenditure 
charged to 1992 
budget 
(f)=d-e 
1.373.220.418,22 
1.165.772.676,25 
4.835.264.128,46 
2.231.358.463,62 
3.577.401.530,00 
6.925.619.838,80 
1.425.967.128,27 
C nn-T OPT net /\n 
o.Ù\JI .00/ .?JI ,w 
1.736.007,93 
2.379.083.375,28 
423.750.045,38 
2.458.823.472,37 
32.005.264.909,61 
108.710.959,94 
32.113.975.869,55 ^1 
I 
- 58 
TABLE 13 
Expenditure recorded in the Member States against the 
1992 budget by type of financing 
B 
DK 
D 
EL 
ES 
F 
IRL 
I 
LUX 
NL 
P 
UK 
TOTAL US 
DIRECT 
PAYMENTS 
EC REFUNDS 
909,9 
708,4 
1.445,0 
99,1 
418,4 
2.399,6 
345,1 
1.002,6 
1,4 
1.416,8 
31,9 
709,3 
9.487,4 
0,0 
9.487,4 INTERVENTION 
457,5 
443,6 
3.273,5 
2.707 
3.073,6 
4.310,3 
1.026,1 
4.039,8 
-0,4 
951,8 
376,2 
1.695,5 
21.754,5 
34,9 
21.789,4 OTHER (1) 
2,8 
2,8 
78,1 
25,3 
79,0 
90,4 
21,2 
161,8 
0,1 
8,2 
15,7 
46,1 
537,5 
24,6 
556.7 ENERG. AID 
3,0 
10,9 
38,7 
6,4 
46,4 
33,6 
3,7 
2,3 
7,9 
152,8 
49,2 
202,0 TOTAL 1992 (2)(3) 
1.373,2 
7.765.7 
4.835.3 
2.231,4 
3.577,4 
6.846,6 
1.426,0 
5.207,9 
7,7 
2.379,1 
423,8 
2.458,8 
31.926,2 
108,7 
(2)(3)32.034,9 4,3% 
3,6% 
15,1% 
7,0% 
11,2% 
21,4% 
4,5% 
16,3% 
0,0% 
7,4% 
1,3% 
7,7% 
99,7% 
0,3% 
100,0% 
(1) Including ECU 85.9 million (Interest on prefinancing), ECU 130.2 million (free 
distribution of Intervention products) and ECU 311.5 million set-aside - Guarantee 
and Guidance Sections and Income aid) 
(2) This does not take into account the financial Impact of the clearance of accounts 
for 1988 abd previous years (+ ECU 78.9 million) 
(3) Not Including expenditure from carryovers from 1991 (ECU 757.4 million) 
- 59-
TITLE I I I 
INVESTIGATIONS. IRREGULARITIES AND RELATED WORK^1> 
6.1. General remarks 
Under Regulation (EEC) No 729/70 the Member States are required to 
implement Community rules and must adopt any appropriate measures to 
ensure that operations financed by the EAGGF Guarantee Section did 
actually take place and were in accordance with requirements, to 
forestall and pursue irregularities and to recover sums wrongly paid 
out. 
The Commission's role essentially is to encourage, coordinate and 
monitor the control work of the national authorities. Using the legal 
instruments at its disposal, apart from checks for clearance of accounts 
purposes, the Commission can request Member States to carry out 
investigations, in which it may participate, carry out checks itself, or 
organize selective checks (these generally cover all the Member States 
and are connected with the problems of a particular sector). 
There are also arrangements for contact between the Member States and 
between them and the Commission to increase the effectiveness of the 
fight against fraud. 
The Commission continued its activities with regard to the prevention of 
fraud and irregularities involving EAGGF funds. This work concentrated 
on three main objectives: reinforcing control; increasing the number of 
checks and improving their quality, and revising and simplifying 
agricultural legislation. 
6.2. Integrated administration and control system as part of the reform of 
the CAP 
Regulation (EEC) No 3508/92, which was adopted by the Council in 
connection with the reform of the common agricultural policy, 
establishes an integrated administration and control system for certain 
Community aid schemes^2). It provides for the following: 
(1) Some of the information given here can also be found in the 1992 report on 
the fight against fraud (doc C0M(93) 141). 
(2) OJ No L 355, 05.11.1992 
-60 -
- application to both the crop sector and the livestock sector^); 
- an integrated system featuring a computerized data base; an 
alphanumeric identification system for agricultural parcels and an 
alphanumeric system for the identification and registration of 
animals-, aid applications; an integrated control system 
(administrative checks, on-the-spot checks and, where appropriate, 
verification by aerial or satellite remote sensing); 
- Community part-financing for three years (from 1992) at the rate of up 
to 50% of expenditure incurred by the Member States for the 
introduction of the computerized and checking structures; 
- the option for Member States to extend one or more elements of the 
integrated system to Community aid schemes not covered by the 
Régulât ion. 
The Commission adopted the detailed rules for the application of the 
Regulation on 23 December 1992^2). 
By collating all the information relating to areas, animals and 
producers available to it, the control authority is in a position to 
carry out a very detailed administrative check. This procedure should 
make it possible to detect far more irregularities or anomalies at the 
aid application stage and reduce the number of elements that have to be 
checked on the spot. Computerizing these administrative checks makes 
for greater efficiency and cost-effectiveness. 
This administrative approach to aid applications should also speed up 
payments to farmers, and combining applications for the various aids 
also simplifies the farmers' paper work. 
(1) Support system for producers of certain arable crops established by Council 
Regulation (EEC) No 1765/92 of 30 June 1992 (OJ L 181, 1.7.1992), as amended 
by Commission Regulation (EEC) No 2467/92 of 25 August 1992 (OJ L 246, 
27.8.1992). 
- Premium arrangements for: 
a) beef and veal producers (Council Regulation (EEC) No 805/68 of 27 June 
1968: OJ L 148, 28.6.1968), as last amended by Council Regulation (EEC) 
No 2068/92 of 30 June 1992 (0J L 215, 30.7.1992). 
b) sheepmeat producers (Council Regulation (EEC) No 3013/89: 0J L 289, 
7.10.1989, as last amended by Council Regulation (EEC) No 2069/92 of 
30 June 1992 (0J L 215, 30.7.1992). 
- specific measures for farming in mountain, hill and certain less-favoured 
areas (Council Regulation (EEC) No 2328/91 of 15 July 1991: OJ L 218, 
6.8.1991, as last amended by Council Regulation (EEC) No 2080/92 of 30 June 
1992 (OJ L 215, 30.7.1992). 
(2) Commission Regulation (EEC) No 3887/92 of 23 December 1992 laying down 
detailed rules for the application of the integrated administration and 
control system for certain Community aid schemes (0J L 391, 31.12.1998). 
- 61 -
The first year will obviously be difficult for the authorities and for 
the farmers. But once the register of agricultural parcels and the data 
base have been established, administration and control will be easier. 
During the transitional period, one of the main tasks for the Commission 
staff concerned will be to monitor the introduction of the integrated 
system in the Member States. 
6.3. Application of control measures 
6.3.1. A posteriori administrative checks (Regulation (EEC) No 4045/89) 
Council Regulation (EEC) No 4045/89^1^ on a posteriori checks aims to 
concentrate checks on high-risk sectors and undertakings receiving the 
most aid (all undertakings receiving over ECU 20 000/year have to be 
checked every two years). 
The annual presentation by the Member States of national programmes 
reflecting these two factors has enabled better targeting of fraud and 
concentration of resources (necessarily limited) on those sectors and 
firms representing the highest risk of fraud. 
The importance of the checks and their role in the detection of fraud is 
obvious just from the statistics on irregularities reported to the 
Commission (source: Regulations (EEC) Nos 283/72 and 595/91). 
PERIOD 
1988-1991 
MEMBER STATE 
BELGIUM 
DENMARK 
GERMANY 
GREECE 
SPAIN 
FRANCE 
IRELAND 
ITALY 
LUXEMBOURG 
NETHERLANDS 
PORTUGAL 
UNITED KINGDOM 
TOTAL CEE NUMBER 
OF CASES 
(A) 
36 
99 
291 
35 
140 
407 
39 
499 
1 
347 
70 
592 
2.556 (B) 
6 
21 
196 
15 
76 
256 
7 
258 
1 
143 
7 
30 
1 .016 (B/A) 
17% 
21% 
67% 
43% 
54% 
63% 
18% 
52% 
100% 
41% 
5%<- > 
40% AMOUNTS CONCERNED 
(IN MECU) 
(A) 
3,4 
16,4 
90,9 
0,9 
3,9 
19,4 
3,5 
332,9 
0 
23,7 
1,3 
18,1 
514,4 (B) 
0.8 
3.1 
85.2 
0,6 
2,7 
13,8 
0,1 
209,7 
0 
19,2 
0,2 
1,6 
337,0 (B/A) 
24% 
19% 
94% 
67% 
69% 
71% 
3% 
63% 
0 
81% 
15% 
9%(*) 
66% 
(A)= all cases of irregularities reported (all detection methods); 
(B)= all reported cases of irregularities detected solely by 
a poster ior i administrative checks. 
(1) OJ L 338, 30.12.1989 
(*) The United Kingdom figure excludes a number of cases reported in an 
abbreviated form which did not identify the error found nor the method of 
detection. This would increase the UK proportion of cases found by a 
posteriori controls. 
- 62 -
It can be seen from the table that over 40% of the irregularities 
reported to the Commission were detected by a poster ior i audit; they 
represent over 66% of the amounts involved. 
The Commission therefore intends to continue its work in this area. 
To that end, pursuant to Article 7 of the Regulation and in cooperation 
with the Member States it has taken the appropriate initiatives to 
obtain correct and adequate information about those undertakings 
receiving the most from aid schemes and on the financial channels used, 
with the aim of preventing fraud which might be engendered by the 
growing internationalization of trade; a trend which is often used to 
disguise the real objective of certain transactions qualifying for 
Community aids. 
Following a preliminary evaluation of the implementation of Regulation 
(EEC) No 4045/89(D, the Commission asked the Member States at the end 
of 1992 to reply to a detailed questionnaire on the subject and 
throughout the year stressed the importance of the criteria to be used 
in drawing up the control programmes and the need to base them on an 
analysis of the risk involved and asking the Member States to describe 
the procedure they followed. 
6.3.2. Reinforcing monitoring (Regulation (EEC) No 307/91) 
Regulation (EEC) No 307/91, which was adopted by the Council on 
4 February 1991(2), provides for reinforcing the monitoring of certain 
expenditure chargeable to the EAGGF Guarantee Section in the field of 
exports of agricultural products and products exported in the form of 
goods not covered by Annex II to the Treaty plus certain intervention 
measures. 
As in 1991, a total figure of ECU 20 million was made available to the 
Member States to finance 50% of the expenditure incurred on the relevant 
measures. In accordance with the Regulation, ECU 10 million is for 
reinforcing checks on exports and ECU 10 million for reinforcing checks 
on intervention measures. 
Luxembourg having turned down Community funding, the amount thus made 
available was shared among the other Member states concerned. They 
notified the Commission of their estimated expenditure, altogether 
ECU 11 million, i.e. only 54% of the total amount available. Advances 
were paid to the Member States on the basis of their respective 
expenditure estimates. 
In 1991 the expenditure incurred by the Member States totalled ECU 7.3 
million, of which ECU 5.2 mil I ion related to checks in relation to 
exports and ECU 2.1 million to those in relation to intervention, making 
a total utilization of Community appropriations of 36% of the total 
amount available. The inevitable difficulties associated with the 
launching of new legislation of this kind partly account for this 
situât ion. 
(1) Commission report on the implementation during the period from 1 January 1990 
to 30 June 1991 of Council Regulation (EEC) No 4045/89 : SEC(92) 2361 
final 16.12.1992. 
(2) 0J L 37, 9.2.1991, p. 5. 
- 63-
Most of the Member States - albeit to varying degrees - implemented the 
measures proposed. Only one country (Portugal) confined itself to a 
single measure (purchase of equipment) and another (Greece) implemented 
No measures at all as new inspection services had not been 
established^1). 
Among the items of expenditure incurred, the highest rate of 
utilization was for remuneration of additional personnel, while 
training showed the lowest level, despite the needs expressed by the 
additional personnel. 
The provisional figures for 1992 would seem to point to an improvement 
in the situation. In particular, the countries which showed a rather 
low rate or zero uptake of Community appropriations seem to be catching 
up with the other Member States. 
6.3.3. Checks on exports of agricultural products (Regulation (EEC) No 386/90 
Under Article 7(2) of Regulation (EEC) No 386/90(2) a report was sent 
to the Council (3) stressing the need to monitor the situation so that 
once the system had been in operation for two years (end of 1993) 
appropriate measures could be taken to improve the monitoring 
arrangements if necessary. 
At this stage, however, the Commission takes the view that: 
- the 5% minimum checking rate is not a pr ior i incompatible with an 
approach based on risk assessment since the Member States continue to 
be called upon to determine which cases are actually monitored and 
how intensively on the basis of an appropriate risk analysis within 
and beyond this rate. 
- No sector can automatically be regarded as risk-free. 
6.4. Improvement of legislative framework and control methods 
6.4.1. Revision and simplification of agricultural legislation 
The Lachaux Group has since its creation put forward a large number of 
proposals for simplification. The Commission renewed the Group's 
mandate for three years, ending in March 1993. 
The action taken on the first proposals put forward by the Group varied 
from one sector to another. 
(1) Paradoxically, this stems from the Greek Government programme to restrict 
recruitment of new public officials. 
(2) Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring 
carried out at the time of export of agricultural products receiving refunds 
or other amounts (OJ L 42, 16.2.1990). 
(3) Report on the application of Regulation (EEC) No 386/90 on the monitoring 
carried out at the time of export of agricultural products receiving refunds 
or other amounts (C0M(93) 13 final, 25.1.1993). 
-64 
The Group's proposals submitted in December 1990 on measures to 
encourage the disposal of butter to certain branches of the food 
industry were partially incorporated into Commission Regulation (EEC) 
No 1157/91<1>. 
As regards the refund for the use of starch, the Commission plans to 
approve the Group's proposal to abolish the obligation for the starch 
user to specify in the certificate application what product he intends 
to manufacture from the starch. 
As regards the nomenclature of agricultural products for export refunds 
on products of primary and secondary processing of cereals, the 
distinctions according to destination or use in the domestic animal feed 
sector have been abolished in accordance with the Group's proposal. 
Beyond this sector, the Commission is looking into the advisability of 
abolishing the criteria regarding the milk product or starch content in 
order to combine the present subheadings of the combined nomenclature 
with the same rate of refund (possible reduction of the present number 
of codes by over two thirds). But it is planned at this stage to 
maintain the distinction according to the nature of the cereals 
incorporated. 
The Commission also included the Group's main proposals on milk quotas 
in the CAP reform proposals. Also in this connection the Commission 
proposed a new definition of eligible ewe in connection with the 
sheepmeat compensatory premium, although this was not exactly the 
definition envisaged by the Group. 
Although the Commission saw no need to create a new document (CEE 5) to 
replace the T5, as proposed by the Group, it did nonetheless adopt the 
objective of establishing a direct line of transmission between the 
monitoring authority and the paying agency. 
6.4.2. Risk analysis 
Discussions have taken place within various groups since the end of 1991 
on how to increase awareness of risk analysis in agriculture. 
The groups concerned are the Working Groups on EAGGF Irregularities and 
Mutual Assistance and on Regulation (EEC) No 4045/89. 
These meetings serve to: 
- draw the attention of the departments concerned in the Member States 
to this working method; 
- analyse the essential elements of such a working method; 
- refine the technique-, 
(1) OJ L 112, 04.05.1991 
- 65-
- provide additional information to be taken into account in the 
analysis, in particular by a systematic analysis of the cases of 
irregularities reported by the Member States to the Commission on a 
quarter I y basis-, 
- discuss relevant experience gained in some Member States. 
The EAGGF staff have produced documents on the general framework and on 
its implementation at sectoral level, in particular with regard to 
exports. The reactions of the Member States reflect a very positive 
att itude. 
As regards regulations, the method of risk analysis became compulsory in 
connection with the integrated administration and control system for 
certain Community aid schemes. Article 6(4) of Regulation (EEC) 
No 3887/92 lays down that applications subjected to on-the-spot checking 
are to be selected by the competent authority on the basis of a risk 
analysis and an element of representativeness of the aid applications 
submitted. This Article also Mists the factors to be taken into account 
in the r isk analysis. 
The Commission plans to continue work in this area. Other discussions 
will be organized with the Member States on the subject to refine the 
method and the areas to be covered in the various sectors covered by the 
CAP. 
6.5 Investigations and special checks 
The Commission has two legal instruments 
investigations may be made carried out: under which checks and 
a) Article 9 of Regulation (EEC) No 729/7Q(1>. enabling it to make any 
checks that it deems necessary, including on-the-spot checks. 
Officials of the Member State concerned may take part in these 
checks; 
b) Article 6 of Regulation (EEC) No 595/91(2K enabling it to request 
the Member State to investigate a specific matter if it considers 
that irregularities may have or have in fact occurred in the course 
of operations financed by the EAGGF Guarantee Section. Commission 
officials may participate in the investigation. 
The Commission may also ask the Member States concerned for 
and make information visits in that connection. informat ion 
6.5.1 New cases 
In 1992, several new files were opened concerning irregularities 
detected or presumed, and investigations were carried out in various 
countries by Commission staff. 
The main cases concerned were the following: 
(1) OJ L 94, 28.04.1970 
(2) OJ L 67, 14.03.1991 
- 66 -
6.5.1.1. Crop products 
Investigation into production aid for cotton in Greece 
Following an aid application for a volume of production exceeding that 
for the 1991/92 marketing year, a wide-ranging investigation was carried 
out in cooperation with the Member State. A number of facts came to 
light from which it was concluded that frauds had been committed. The 
whole sector is currently under examination, and further checks will 
cont inue in 1993. 
Investigation concerning the premium for the permanent abandonment of 
vineyards 
In the case of Regulations (EEC) Nos 1442/88(1) and 2729/88<2>, 
substantial discrepancies were noted between data relating to the 
permanent abandonment of vineyards in the province of Taranto and the 
vineyard register. These mainly concerned vineyards of exceptional size 
or parcels which were not under vines. The file is being finalized. 
Tobacco: substitution of varieties and export 
Following an initiative by the Court of Auditors and in cooperation with 
it, an inquiry was conducted in Spain concerning the tobacco varieties 
Bur ley E and Bur ley F (substitution of one variety for another). No 
irregularities were detected. 
A new wide-ranging inquiry is under way concerning exports of tobacco to 
certain non-Community countries (Albania and Bulgaria) regarding which 
there are indications of fraud. 
Olive oil: consumption aid 
The inquiry was initiated in 1991 but the main checks were carried out 
in 1992. The investigations carried out brought to light fraudulent 
operations concerning in particular the importation into Italy of about 
18 000 tonnes of olive oil from non-member countries covered by false 
T2L documents implying that the merchandise originated in Greece. The 
amount involved totalled ECU 8.7 million wrongly paid for the oil in 
question as consumption aid for Community olive oil. The administrative 
and legal procedures are under way in the Member States concerned for 
the recovery of the amount wrongly paid. It should also be noted that 
agricultural levies totalling ECU 12.4 million were evaded. The inquiry 
is st iI I in progress. 
(1) OJ L 132, 28.05.1988 
(2) OJ L 241, 01.09.1988 
67 _ 
6.5.1.2. Exports 
Special sale of beef to the former USSR 
Various inquiries in the United Kingdom, Ireland and Italy showed that 
200 tonnes of a consignment of 10 000 tonnes of Irish beef which was 
intended, after processing in Italy, for export to the former USSR under 
Regulation (EEC) No 2911/91(1) was diverted to the United Kingdom 
without being processed. The official stamps, whose authenticity was 
confirmed by the Irish authorities, were found on a number of cuts, 
indicating that this meat came from the cold stores supplying meat for 
the tendering procedure. The Italian authorities have indicated that 
legal proceedings have been initiated. 
Exports to Poland of livestock declared to be pure-bred breeding animals 
It was noted that there was a huge increase in the number of 
consignments declared as pure-bred breeding animals among exports to 
Poland, particularly from Germany and, to a lesser extent, from the 
Nether lands. 
The rate of refund for pure-bred breeding animals is non-differentiated 
and the amount is higher than that for cattle for slaughter. Checks 
were carried out in the Member States concerned, from which it was 
concluded that hardly any of the animals concerned were pure-bred 
breeding animals. 
In Germany and the Netherlands frauds have already been confirmed and 
reported to the Commission. In the Commission's opinion these two 
Member States failed to take all the appropriate measures to prevent 
abuse: one of the main reasons for this traffic can be found in too 
broad an interpretation of the relevant rules. 
The impact of these exports will therefore be quantified in the context 
of the preparatory clearance work. 
Regulation (EEC) No 2342/92<2) moreover clarifies the conditions under 
which the refund may be granted for breeding animals. 
Milk powder 
Several inquiries, dating back to 1991, have brought to light various 
suspected fraudulent trade circuits. 
An administrative cooperation visit to Russia and the Ukraine in June 
1992 to check that 37 000 tonnes of skimmed-milk powder which had first 
been exported from Germany to Austria to be temporarily stored in a 
customs warehouse, had actually been put into circulation in the former 
USSR showed the following: 
(1) OJ L 276, 03.10.1992 
(2) 0J L 227, 12.08.1992 
68-
- these 37 000 tonnes had been the subject of a fictitious sale in the 
former USSR, receiving the export refund, whereas two years after the 
milk powder in question had been exported it was still in the customs 
warehouse; 
- a total amount of ECU 44 million has to be recovered. 
6.5.1.3. Food aid 
Food aid to Bui gar ia 
Pursuant to Regulation (EEC) No 2321/91<1) food aid was allocated to 
Bulgaria in connection with an emergency measure. 
On the basis of indications that the milk powder mobilized under the aid 
programme for Bulgaria had been marketed elsewhere, the Commission 
carried out an investigation in Egypt and other places. This showed 
that at least 740 tonnes of this skimmed-milk powder had actually been 
diverted to Egypt and released for consumption. 
According to the Bulgarian agency responsible for distribution, this was 
an isolated case. 
Food aid to the former USSR (programme worth ECU 250 mi I I ion -
Regulation (EEC) No 598/91)(2) 
A contract was concluded with a supervisory agency to oversee this 
programme. 
Commission staff also carried out checks in Russia and Bielorussia on 
some NGOs responsible for distribution and on the monitoring company. 
It was found that an Italian company which had successfully tendered for 
4 200 tonnes of preserved meat intended for a number of republics in the 
south of the former USSR had sent tins with serious manufacturing 
defects. The quantities not destroyed on the spot were returned to 
Italy. On the question of who is to blame in this case (national 
intervention agency, successful tenderer or other operator) the file is 
still under consideration. 
6.5.2. In addition to the cases mentioned above, the following older cases can 
be summarized as follows: 
(1) 0J L 213, 01.09.1991 
(2) 0J L 67, 14.03.1991 
TABLE No 14 
Subject and period Financial consequences decided Other remarks 
of the investigation (1989 accounts clearance ) 
Citrus fruit (1989) Italy - Correction: LIT 7 646.790 mill. 
Withdrawals of fruit Italy - quality control and checks on 
and vegetables (1990) producers' organizations 
Financial impact to be determined 
Germany: No irregularity detected 
Storage of dried Greece - Correction: DRA 97.690 million 
grapes (1990) 
Production of durum Greece - Correction: DRA 269.995 mill, 
wheat (1990) 
Cereals (durum wheat, Italy - quality control - financial 
common wheat In Inter- consequences to be determined 
ventlon) (1990) 
Germany: No irregularity detected 
Public storage of beef Ireland and Italy - financial impact 
(1990-91) 
United Kingdom and France final phase 
and b i I ateraI d i scuss ions 
Private storage of beef Germany - Correction: DM 5.826 million Dispositions de contrôle appropriées 
(1989) Ireland - Correction: IRL 3.656 million -o 
TABLE No 14 (cont inued) 
Ewe premium Spain - Correction: PTA 1 315.813 mill. Portugal : adjustment to current control 
Greece - Correction: DRA 651.170 mill, arrangements requested 
United Kingdom - Correction: 
UKL 5.592 mi I I ion 
Withdrawal of pigmeat Belgium - check on quality, quantity and 
following swine fever origin - financial consequences to be 
outbreak In Belgium decided 
(1990) 
Variable slaughter United Kingdom CJEC judgment of 
premium (sheepmeat and 10 March 1992, adoption by Commission of 
goatmeat (1989) Regulation (EEC) No 1922/92. New case 
brought 
Beef exports to: 1) Mauritius - recovery In progress 
1) Mauritius (1990) 
2) Z lmbabwe-ZaTre(1990) 2) Zimbabwe - Zaïre - recovery in progress 
in France and Ireland; financial 
consequences to be determined for 
Germany, the Netherlands and the United 
K ingdom 
3) Yugoslavia and 3) Yugoslavia and Lebanon - recovery in 
Lebanon (1991) progress In Germany and the Netherlands 
4) Côte d ' I voIre(1991) 4) Côte d'Ivoire - definition in 
nomenclature of lean meat content of 
deboned meat (minimum 50%); 
national physical checks to be stepped up 
Placing of butter In Netherlands - financial consequences to be 
Intervention (NIZO) determined 
(1989) o 
-71-
6.6. Cases of fraud and irregularit ies reported 
Irregularities are reported quarterly to the Commission under Articles 3 
and 5 of Regulation (EEC) No 595/91. The details of communications in 
1992 are broken down by the sector involved in Annex 21. 
Annex 22 shows the trend in communications by Member States concerning 
cases of fraud and irregularities detected and the situation with regard 
to the recovery of amounts unduly paid. 
For the four quarters of 1992 the breakdown by Member State of the 
number of cases of irregularities involving ECU 4 000 or more and the 
financial impact on EAGGF funds was as follows. 
MEMBER 
STATE 
NUMBER 
OF CASES 
AMOUNTS 
IN ECU 
MILLION 
ECU 
MILLION 
RECOVERED B 
48 
2,5 
0,4 D 
100 
7,9 
1,3 DK 
32 
1.4 
0 EL 
56 
1,5 
0,3 ES 
66 
4,4 
0,4 F 
108 
4,8 
1,5 IRL 
24 
0,8 
0,0 I 
366 
79,5 
1,2 L 
0 
0 
0 NL 
88 
7,5 
2,9 P 
10 
0,8 
0,1 UK 
132 
6,6 
1,8 TOTAL 
1.030 
117,7 
9,9 
For the four quarters of 1992, 1030 cases representing ECU 117.7 million 
were reported. During the same period in 1991, 600 cases involving a 
total of ECU 135.2 million were reported. 
At first sight it may be concluded that the number of cases had almost 
doubled, that the average amount remained the same, but that the rate of 
recovery of amounts wrongly paid remained very low: ECU 9.9 million 
recovered out of a total of ECU 117.7 million. 
Nonetheless, it should be pointed out that in 
cases totalling ECU 79.5 million. These were 
cases of irregularities not yet 
detected by the olive oil agency. 
with such agencies irregularities 
always reported, under Articles 3 and 5 of Regulation (EEC) Nr 
although the Commission has repeatedly urged that this be done. 1992 Italy reported 366 
for the most part old 
settled in the olive oil sector, 
In most of the other Member States 
detected by such agencies are not 
. 595/91, 
-72 -
Not counting the Italian cases, there remain for 1992 about 664 cases 
accounting for some ECU 37.6 million. For 1991, over the same period 
(excluding Italy), 518 cases representing a total of ECU 26.1 million 
were reported. 
In conclusion, by way of comparison with 1991: 
- the number of cases reported increased by 28% (not counting Italy); 
- the average amount rose from ECU 50 000 in 1991 to ECU 56 000 in 1992. 
Apart from olive oil (369 cases and ECU 75.2 million), the sectors most 
often involved were: beef (95 cases, ECU 7.6 million), cereals (100 
cases, ECU 7.4 million) and milk products (153 cases, ECU 7.4 million). 
Statistics on the trend in the number of cases per sector and the 
amounts involved were distributed and discussed at the meetings of the 
EAGGF Irregularities and Mutual Assistance Group. At these meetings the 
Commission staff each time stressed that the situation with regard to 
communications was unsatisfactory and that they had the distinct 
impression that the Member States were only reporting some of the cases 
of irregularities detected. 
More specific matters relating to irregularities were also discussed in 
the Committee: 
-the number and volume per sector; 
- detection methods; for 1988 to 1991, 40% of cases were discovered by 
means of a poster ior i administrative checks and 35% by routine checks; 
- delays in reporting to the Commission; on account of delays in 
reporting irregularities to the Commission, a new irregularity may 
continue during a long period before the Commission staff are able to 
inform the other Member States so that they can take it into account 
in their checks-, 
- the relationship between EAGGF expenditure and irregularities in the 
main sectors. 
6.7 Recovery of amounts wrongly paid out 
For 1992 recoveries during the financial year related, as shown in 
Annex 21, to 260 cases, i.e. 26% of the total number of cases reported 
in 1992 and only 8.6% of the total amount of expenditure to be recovered 
in relation to cases reported during the year. The main reason for this 
is that where the financial implications are great, the operators 
concerned tend to resort to all the legal means possible in an attempt 
to defend themselves, and recovery is therefore generally suspended 
pending the outcome. 
- 73-
Annex 22 shows the amounts wrongly paid out and the amounts recovered. 
In view of the very large sums remaining to be recovered by the Member 
States and the extremely long time taken by them to complete these 
operations, the Commission continues to take steps to speed up the 
recovery procedures. 
6.8. Mutual information system 
Under Article 4 of Regulation (EEC) No 595/91^1) information is rapidly 
circulated on cases of irregularities where there is likely to be an 
effect outside the Member State in which the irregularity was detected 
or where a new fraudulent practice has appeared. 
For the period 1972 to 1992, these cases of irregularities can be broken 
down by Member State as follows: 
YEAR B DK EL ES RL NL UK COM TOTAL 
1972-1982 
1983 
1984 
1985 
1986 
1987 
1988 
1989 
1990 
1991 
1992 25 
4 
1 
1 
1 
0 
0 
0 
2 
1 
2 12 
0 
0 
1 
1 
0 
0 
0 
1 
0 
0 15 
1 
1 
1 
0 
0 
0 
1 
0 
0 
0 14 
3 
0 
0 
0 
0 
0 
0 
0 
0 
0 59 
2 
0 
1 
1 
0 
0 
1 
1 
1 
1 12 
0 
3 
2 
4 142 
13 
6 
7 
8 
10 
4 
6 
12 
5 
6 
As can be seen from the above table, the number of cases reported is 
very small, indicating that the system does not work very well. 
Discussions on this matter are under way with the Member States. 
6.9, EAGGF Irregularities and Mutual Assistance Group meetings 
These meetings, held pursuant to Article 8 of Regulation (EEC) 
No 595/91, bring together, with an EAGGF representative in the chair, 
Commission officials and Member States' representatives responsible for 
control and investigation work. Four plenary meetings were held in 
1992, at which the introduction of new regulations and procedures for 
the notification of irregularities were discussed, as well as numerous 
presumed or known irregularity cases, and the action to be taken in each 
case was considered. 
(1) OJ L 67, 14.03.1991 
-74 -
There were also about 40 bilateral meetings with the Member States, at 
which many specific points were examined. 
6.10. Legal protection of Community funds - penalties 
The Member States are required to protect the financial interests of the 
Community in the same way as they protect their national financial 
interests. The principle of equality in that area is enshrined in the 
Treaty on European Uniond). 
Appropriate and effective penalties ought to be applied to that end. 
The survey of Member States' systems of administrative and penal 
sanctions (completed at the end of 1992) showed the following: 
- an administrative penalty is defined in terms of: 
the administrative nature of the authority imposing the measure; 
the infringement of a law; 
the deterrent value of the measure and 
the burden of the measure on the person concerned or his property; 
- the principle of equality is widely recognized in the Member States; 
- the principle of proportionality, recognized by the Court of Justice, 
should enable the combination of the national penalty with the 
Community penalty not to produce excessive sanctions. 
In particular, In the field of the CAP, the judgment of the Court of 
Justice in Case 240/90 recognized with regard to administrative 
penalt ies^2^: 
- the power of the Community to provide in its legislation for 
administrative penalties such as the temporary exclusion of an 
operator from benefit from an aid scheme; 
- the power of the Commission to provide for administrative penalties 
(such as the above-mentioned temporary exclusion and a surcharge 
calculated on the basis of the amount of aid unduly paid) to the 
extent that the Council has conferred implementing powers on it, with 
reference to the Kôster case, which accepted that the imposition of 
penalties was included in the implementing powers not reserved for the 
Counc iI. 
The Commission is re-examining the proposal for a Council Regulation 
on the checks and penalties applicable under the common agricultural 
and fisheries policies^3) In the light of this judgment and the 
recommendations put forward in connection with the above-mentioned 
study. 
(1) Article 209a of Title II, Article 78i of Title III and Article 183a of 
Title IV. 
(2) Judgment of the Court of Justice (27.10.92) in Case 240/90: Federal Republic 
of Germany v Commission of the European Communities. 
(3) Most recently: C0M(91) 378 final; 0J C 294, 13.11.1991. 
- 75-
A comparative study of the Member States' laws, regulations and 
administrative provisions relating to fraudulent actions involving 
Community funds is also being carried out, at the request of the Council 
held on 13 November 1991 by a group of high-level experts (academics). 
The conclusions of the study will be of great assistance in drawing up 
appropriate proposals for improving fraud prevention. 
6.11. Specific control arrangements 
6.11.1. Control agencies for olive oi I. 
Pursuant to Council Regulation (EEC) No 2262/84(D and Commission 
Regulation (EEC) No 27/85(2^, control agencies for olive oil were set 
up in four main producer Member States: Italy, Greece, Spain and 
Portugal (see 18th Financial Report on the EAGGF, pages 53-54). 
In addition to Council Regulation (EEC) No 200/90^3^, which extended 
the responsibilities of the agencies to consumption aid and storage 
operations, the Council adopted Regulation (EEC) No 593/92^4) which 
provides for Community part-financing of the agencies until 1997 and the 
extension of their activities to checks on all measures relating to 
olive oil apart from export refunds. Commission Regulation (EEC) 
No 27/85 laying down detailed rules for the application of the Council 
Regulation was amended accordingly by Regulation (EEC) No 3602/92<5). 
The main amendments made concern: 
a) the obligation for the agencies to submit to the Member State and the 
Commission a list of infringements liable to give rise to 
administrative or penal sanctions (Article 5(2) of Regulation (EEC) 
No 27/85); 
b) the obligation for the agencies to notify the Commission of the dates 
of meetings of deliberative and management bodies and the agendas for 
such meetings (Article 5(2) of Regulation (EEC) No 27/85); 
c) the obligation for the Member State to take action on the basis of 
the findings of the agencies and to notify the Commission of the 
provisions adopted and the penalties applied (Article 7 of 
Regulation (EEC) No 27/85). 
The four agencies carried out their control tasks during the 1991/92 
marketing year in accordance with the arrangements laid down in the 
activity programmes and the forward estimates approved by the Member 
States' authorities and the Commission. 
(1) OJ L 208, 03.08.1984 
(2) OJ L 4, 05.01.1985 
(3) OJ L 22, 27.01.1990 
(4) 0J L 64, 10.03.1992 
(5) 0J L 366, 15.12.1992 
- 76-
In Italy, since it began its activities, the agency has carried out 
checks on 3 407 mills out of 6 048 and on 32 404 producers out of the 
average of 700 000 who over the past seven marketing years have 
submitted aid applications. Nineteen inspections related to six unions 
and 331 to the 187 producers' associations. The agency has also taken 
part in determining the yields in 1 343 communes. 
The agency has been operating in the field of consumption aid for three 
marketing years and has carried out 2 351 checks on 641 recognized 
undertak ings. 
As a result of these checks, the agency has put forward 409 proposals 
for withdrawal of approval, of which 382 for mills and 27 for producers' 
associations. Not counting the impact on producers of the withdrawal of 
approval from associations, 5 141 producers will be subject to a 
restriction on the aid received as a result of the agency's checks. In 
addition, 800 reports have been sent to the Guardia di Finanza in 
connection with the checks. 
As regards consumption aid, 1 865 irregularities have been detected, of 
which 113 have led to a proposal for withdrawal of approval of the 
undertaking. A total of 125 cases have been referred to the Guardia di 
F inanza. 
The agency continued its control activities in the 1991/92 marketing 
year, during which it carried out checks on 2 288 producers, 664 mills 
and 10 producers' associations. It carried out 908 checks on packaging 
plants and 1 580 cross-checks. At the request of the Commission, it 
carried out 32 checks on compliance with the rules on private storage. 
Since it has been in existence the Greek control agency (0EEE) has 
carried out 2 262 checks on the 3 000 or so mills in operation and has 
proposed penalties in 309 cases: 209 proposals for the withdrawal of 
approval and 109 fines. The 305 checks on the 77 producers' 
organizations have led to six proposals for the withdrawal of approval 
and 37 fines. Proposals for penalties for producers are sent via the 
associations. As regards consumption aid, the agency has carried out 
405 checks on 231 packaging undertakings, proposing one withdrawal of 
approval and 193 fines. 
For the 1991/92 marketing year the agency carried out 586 checks on the 
2 949 mills in operation and proposed 14 withdrawals of approval and 
31 fines. The 41 checks on associations led to no proposals for 
penalties. The 215 checks on packaging undertakings led to the 
quantities declared being disputed in 90 cases. 
It should be pointed out that whereas the Italian agency is quite 
satisfactory, the Greek agency suffers from chronic instability in its 
administrative bodies, and as far as Portugal and Spain are concerned, 
it is regrettable that their agencies have not become operational 
sooner. 
- 77-
In Portugal the agency has, since it came into existence, carried out 
checks on 2 493 producers and proposed 1 168 corrections to the 
quantities declared. The number of producers submitting aid 
applications varies substantially from one marketing year to another on 
account of the rotation of crops: 32 000 in 1989/90; 22 000 in 190/91 
and 37 000 in 1991/92. 
The number of approved mills varied between 60 and 70 up to 1991. The 
checks carried out led to no proposals for penalties. With regard to 
consumption aid, the 116 checks carried out led to one proposal for 
withdrawal of approval and three disputes of the quantities declared. 
For the 1991/92 marketing year the agency carried out checks on 785 
producers, 330 of whom were found wanting. The number of approved mills 
rose to 1 604, and the agency inspected 265, of which 27 were the 
subject of a proposal for the withdrawal of approval and 23 received a 
warning. The 19 inspections carried out on the 49 producers' 
associations led to 13 withdrawals of approval for 1992/93. 
The 56 inspections at packaging plants revealed shortcomings in the 
keeping of accounts, which will be punishable on the basis of Decree 
No 1193/92, published on 22 December 1992. 
In Spain the agency has carried out 1 741 checks since it was set up, on 
1 931 approved mills, and has proposed three withdrawals of approval. 
The 72 producers' organizations have been inspected on 205 occasions and 
six withdrawals of approval have been proposed. Of the 500 000 
producers, 8 230 have been checked and 393 found to be in an irregular 
position. The 511 packaging plants have been the subject of 679 checks. 
Three withdrawals of approval and 414 adjustments of quantities declared 
have been proposed. 
For 1991/92 the agency checked 766 mills, two associations, 59 
producers' organizations and 329 packaging plants. Four hundred and 
twenty producers were found to be in an irregular position, four 
producers' organizations had their approval withdrawn, 292 packaging 
plants had their quantities cut and three of them were suspended. 
6.11.2. Community control body in the fruit and vegetables sector 
Basic Regulation: Council Regulation (EEC) No 1319/85d) on the 
reinforcement of the application of Community rules on fruit and 
vegetables provides for conformity checks concerning the application of 
quality standards in the following areas: 
- internal market and dispatch to other Member States; 
- import/export from/to non-member countries; 
- withdrawals from the market; 
(1) 0J L 137, 27.05.1985, p. 39 
-78 -
- deliveries to processing industries for products qualifying for aids-, 
- recording of pr ices,. refer red to in Articles 17 and 24 of Council 
Regulation (EEC) No 1035/72<D. 
Activities in 1992: These checks were carried out by Commission 
inspectors together with officials from the Member State concerned. The 
Commission initially took on five auxiliary agents, and the first 
inspections began at the end of January 1992. 
From September the number of inspectors was limited to two for 
administrative reasons. 
During 1992, 20 inspection visits were made to Member States, based on a 
regional approach: after deciding on the subject of the check, the 
visits were carried out in appropriate regions, which provided an 
overall view of the sector and at the same time enabled a better 
prioritization of the objectives. 
Based on this approach, one inspection visit per Member State was 
carried out with reference to the application of standardization and the 
recording of representative market prices. Four subjects were 
subsequently identified: 
- citrus fruit (withdrawals, deliveries to industries); 
- cauliflowers (withdrawals); 
- stone fruits (withdrawals); 
- pomaceous fruits (preventive withdrawals). 
Results of inspection visits: It emerged in the course of visits to the 
Member States that the obligatory standardization was being applied very 
unevenly from one Member State to another and even one region to 
another. The Member States had obtained appropriate resources to carry 
out checks on the products sent beyond their frontiers, but some of them 
were not yet in a position to ensure the standardization of fruit and 
vegetables on the national market because they did not have sufficient 
personnel, agents' powers were not broad enough and appropriate 
penalties were lacking. 
Deliveries of citrus fruit to the juice industry were examined in the 
three main producer countries. The minimum quality conditions required 
of the raw material were not always observed. 
As regards withdrawals, there was the problem of the perishability of 
fruit and vegetables. Although the organization of intervention had 
been remarkable in some countries, too often the products withdrawn were 
not marketable and did not therefore meet the minimum characteristics of 
class II, which was particularly evident for the most delicate species 
(e.g. peaches). 
(1 ) OJ L 118, 20.05.1972, p. 1 
- 79-
In cases where withdrawals took place in packing stations, the quality 
generally corresponded to the standàfdé. Where the withdrawals were 
structural and where the product was delivered by the farmer, the rules 
were often not observed. 
If, on the other hand, a system of auctions was in operation, 
withdrawals would be greatly facilitated, and the minimum quality 
characteristics of the products to be withdrawn would be met. 
There is room for improvement in Member States' resources not only for 
checks on standards on the internal market but also for checks on 
withdrawal operations. Staffing levels were generally very low, so the 
intensity of checks was geared to this shortage of personnel rather than 
the real needs of standardization. 
6.11•3. Community control body in the wine sector 
Basic Regulation: Council Regulation (EEC) No 2048/89 laying down 
general rules on controls in the wine sector^1) provides for the 
creation of a body of special officials whose task is to collaborate 
with the competent authorities of the Member States in on-the-spot 
checks in order to ensure the uniform application of the rules in the 
wine sector. 
During 1992, the second year of operation of the special body, the 
number of agents varied between six and eight. 
Activities in 1992: The wine sector control body carried out 58 
inspection visits, the majority of which were planned on the basis of 
the points listed in the Annex to Regulation (EEC) No 2048/89. On 
several points it is planned to carry out at least one inspection visit 
to each country concerned to compare the application of the Community 
rules in the individual Member States. A number of inspection visits 
followed the detection or suspicion of an infringement, but always in 
the areas covered by the above-mentioned annex. 
A report was drawn up on each inspection visit. The results were 
communicated to the country concerned. Four summary reports were then 
presented to the Management Committee and a final report on the 
activities of the body of inspectors, after a year of operation, was 
presented to the Council and Parliament. 
(1) OJ L 202, 14.07.1989 
- 80 
A series of inspection visits dealing with enrichment, observance of a 
minimum natural grape content, yields of quality wines psr, the keeping 
of records, the description and presentation of wine and illegal 
oenological practices followed those carried out the previous year. The 
other inspection visits were concerned with distillation operations, the 
production and use of concentrated must, new planting and grubbing 
premiums. 
Applicat ion of the Commun i ty rules 
The inspection visits to Member States revealed differences in 
interpretation and application and also irregularities: 
-Enriching [Regulations (EEC) Nos 822/87<1) and 2240/89(2>]: one 
Member State does not oblige producers to give prior notification of 
enr iching. 
- Differences noted between Member States as regards how strict checks 
are in this area. 
- Limits on yields of quality wines psr [Régulâtion(EEC) No 823/87(3); 
the quality objective sought by the Commission is not taken into 
account in the national rules of some Member States, which set 
excessively high ceilings and provide for the possibility of disposing 
of excess production on the wine market. The inspection visits also 
brought to light the tendency of certain producers to make false 
declarations to reduce high yield figures. 
- The keeping of registers [Regulation (EEC) No 986/89(4)]: the 
situation noted in two Member States the previous year (several 
compulsory registers not being kept) had improved substantially. 
- Designation and presentation of wine [Regulations (EEC) 
Nos 2392/89<5) and 5201/90^6)]: as in the previous year, many cases 
of illegal labelling were detected in all the countries concerned, 
and in particular in the importing countries. 
- Illegal oenological practices [Regulation (EEC) No 822/87]: the 
allegations concerning wine, must and concentrated must of Community 
origin imported into other Member States were investigated. The 
differences of opinion between the competent authorities make it 
necessary and a matter of urgency to designate an arbitration 
laboratory. The harmonization of analysis methods in use in the 
Member States must also be continued. To that end inspection visits 
were paid to various laboratories. 
(1) OJ L 84, 27.03.1987 
(2) OJ L 215, 26.07.1989 
(3) OJ L 84, 27.03.1987 
(4) OJ L 106, 18.04.1989 
(5) OJ L 232, 09.08.1989 
(6) OJ L 309, 08.11.1990 
- 81-
- Grubbing in connection with permanent abandonment of vineyards 
[Regulation (EEC) No 1442/88(D]: the inspection visits to some 
countries revealed differences in interpretation of the rules, 
difficulties in the execution of checks and above all some 
serious irregularities. 
- New planting [Regulation (EEC) No 822/87]: the lack of a vineyard 
register in the majority of countries creates enormous difficulties as 
regards checking new planting and replanting rights. In the Member 
States where the vineyard register is kept up to date, inspection 
visits revealed irregularities in the procedure for replanting and 
also il legal plant ing. 
- Voluntary and compulsory distillation [Regulations (EEC) Nos 822/87 
and 2046/89^2^]: this area is the most carefully checked in all the 
Member States, although the checks carried out are far from being 
harmonized. 
In 1992, the Commission presented its first annual report to the Council 
and Parliament on the activities of the inspectorate^3^. The report 
concluded that the first year of work had been valuable and that results 
were starting to make themselves felt. It also noted that closer 
cooperation was being established between the competent authorities in 
the Member States and the Commission in the field of wine inspection. 
6.12. Control techniques and methods 
6.1.2.1. Remote sensing 
In 1992 checks on temporary set-aside (8% of cases) and the new oilseeds 
régime (5% of cases) were carried out by remote sensing under a scheme 
established by the Commission (EAGGF and JRC, Ispra) common to the 
participating Member States, consisting in: 
- selection and computerization of files by the national authorities; 
- acquisition and processing of satellite images (combined, where 
appropriate with aerial photographs); 
- digitization of the cadastral boundaries (or equivalent data) of the 
declared parcels; 
- photo interpretation of images (by undertakings selected by tendering 
procedure) and classification of files-, 
- checks on the ground, by the national authorities, in unsatisfactory 
cases, and validation of the conclusions of photo interpretation. 
(1) OJ L 132, 28.05.1988 
(2) OJ L 202, 14.07.1989 
(3) SEC(92) 2014 final. 
- 82-
The number of cases checked in this way can be broken down as follows 
MEMBER STATE SET-ASIDE OILSEEDS 
B 45 153 
DK 14 1,502 
D 804 180 
EL 100 517 
ES 1,050 4,204 
F 56 49 
IRL 39 161 
I — 5,432 
L 
NL — 99 
P 20 182 
UK 47 736 
TOTAL 2,175 13,215 
The satellite images were supplied by the Commission which in 1992 
financed the full cost of the contracts. Being still at the 
experimental stage, the average cost per case checked is still rather 
high (ECU 314, including pictures), but the cost should come down to 
about ECU 200 by 1993. 
Although this was the first year of application of the new arrangements, 
72% of the files in the sample were accepted without an on-the-spot 
check. 
Since, moreover, the results of remote sensing are far superior to those 
of "traditional" checks which are expensive and time-consuming, remote 
sensing may prove cheaper per file checked from 1993. 
To complete the 1992 programme a two-day seminar in November brought 
together the Member States and those responsible in the specialized 
companies involved. As a result of the seminar, all the Member States 
apart from Luxembourg decided to continue the experiment in 1993 as part 
of the integrated administration and control system for certain 
Community aid schemes. 
A Joint invitation to tender was issued in December by the Commission 
and the Member States, which will manage the contracts. The Commission 
will provide technical assistance, the satellite images and part-
financing up to a maximum of ECU 10 million in 1993. Parallel to the 
checks, technical research continues: the production of documents based 
on satellite images or aerial photos may replace the land register for 
the declaration of parcels cultivated; radar satellites not affected by 
cloud cover could be used, etc. 
- 83-
6.12.2. Proof of arrival at destination (differentiated refunds). 
Establishment of a register 
In view of the financial significance of this sector and in the 
interests of fraud prevention, the Commission instructed a private 
company to make a collection of all the documents and official stamps 
used by non-Community countries as proof of arrival at their destination 
of goods qualifying for differentiated refunds and to give a complete 
account of the customs import procedures in about 70 countries of 
destination. After carrying out field work, the company concerned 
produced a manual on proof or arrival at destination (differentiated 
refunds), which was distributed to the Member States and the Commission 
staff concerned. 
- 84 -
TITLE IV 
ACCOUNTS CLEARANCE 
7.1. Verification of EAGGF Guarantee Section expenditure and clearance 
procedure - 1989 
7.1.1. Pursuant to Article 5(2)(b) of Regulation (EEC) No 729/70, the 
Commission, after consulting the EAGGF Committee, cleared the accounts 
for 1989 (Decision 92/491/EEC of 23 September 1992). For that financial 
year the expenditure disallowed totalled ECU 960.6 million. 
The clearance of accounts for 1989 covered claimed expenditure of 
ECU 25 522 mi I I ion. 
7.1.2. The 1989 financial year was the fourth one to which the systems audit 
method applied in accordance with the rules set out in the EAGGF 
Guarantee Section audit manual. 
The progressive application of the systems audit method nonetheless 
requires additional checks on selected individual operations to 
ascertain whether Community law has been complied with. A considerable 
workload results, especially because of the timetable for the clearance 
of accounts. 
The results of the checks carried out are shown in the Summary Report 
for 1989, which also contains the main elements to come out of the 
dialogue with the Member States and the financial consequences for the 
Member States. 
7.1.3. As in previous clearance operations, the EAGGF worked in close 
cooperation, during the various stages of the procedure, with the Legal 
Service and the Directorate-General for Financial Control. The latter 
took part in several inspection visits. 
The financial corrections were based on the Commission Decision of 
20 December 1985 on the criteria to be applied and concern cases of 
formal and substantive failure to observe Community law, the granting of 
illegal aids by Member States and infringements with regard to the 
clearance of accounts. The financial consequences for 1989 are set out 
in detail in Annex 23 to this report. Two sectors require additional 
explanat ions. 
85 " 
Application of the additional levy on milk 
In its Decision 92/4912/EEC of 23 September 1992 on the clearance of the 
1989 accounts, the Commission entered a negetive reservation concerning 
the non-collection of the additional levy in Spain and Italy. The 
financial corrections of PTA 23 420 million and LIT 896 844 million 
respectively, will be the subject of additional checks. The checks will 
cover in particular the actual introduction of the system of milk quotas 
in these countr ies. 
At the Council meetings in May and December 1992, it was decided to 
allocate additional quotas provided that Spain and Italy (and also 
Greece) proved that they were actually applying the system of milk 
quotas. To establish whether that condition was being observed, the EAGF 
staff undertook a special inquiry, which gave rise to two reports from 
the Commission to the Council. 
Reports C0M(93) 109 of 9 March 1993 and C0M(93) 169 final of 21 April 
1993 on progress in Greece, Spain and Italy on the actual application of 
the system of milk quotas led to a Council decision to allocate a 
provisional additional quantity to those three Member States. 
It should be stressed that the additional allocations are only 
provisional and have to be confirmed by the Council in March 1994, when 
it will be possible to see whether the levy due is actually being 
collected. 
It is also proposed to revise the 1989 clearance decision on the basis 
of the Council decisions and the final figures for quantities of 
deliveries for 1988/89. 
Additional inquiry into export refund 
Under the 1989 accounts clearance, a financial correction was applied to 
the expenditure presented by four Member states in relation to export 
refunds, on account of the inadequacy of customs controls. This 
correction was as follows: 
- Belgium BFR 101 462 150 
- Spain PTA 626 592 450 
-Ireland IRL 5 990 097.61 
- United Kingdom UKL 4 051 029.12 
However, the Commission gave the national authorities concerned the 
option of showing by inquiries that the financial impact of the 
shortcomings of the customs was less than the corrections. The 
inquirites have now been completed and the conlusions will be considered 
in connection with the 1990 clearance. 
- 86 
As regards export controls on agricultural products qualifying for 
refunds, the EAGGF verified the application of Regulation (EEC) No 
386/90 in six Member States-. Denmark, Germany, Italy, France, 
Netherlands and United Kingdom. The findings were summarized to serve as 
a basis for the additional report to the Council on the above-mentioned 
Regulation. The checks will continue in the other six Member States in 
the course of 1993. 
7.2. 1990 
7.2.1. Expenditure claimed by the Member States in respect of 1990 totalled 
ECU 26.5 billion, the breakdown being as follows: 
TABLE 15 
EAGGF Guarantee expenditure claimed for 1990 
TRANSMISSION OF THE FIRST DECLARATIONS 
OF EXPENDITURE 
MEMBER STATE DATE 1990 
Deadline under 
Commun ity I aw : AMOUNT 
31.3.1991 (National currency) 
Belgium 22.04.1991 BFR 36.708.849.337,00 
Denmark 23.04.1991 DKR 8.873.891.435,98 
Germany 15.04.1991 DM 9.442.894.164,93 
Greece 29.04.1991 DRA 364.211.374.505,00 
Spain 27.05.1991 PTA 277.982.315.185,00 
France 15.07.1991 FF 35.969.122.771,86 
Ireland 17.05.1991 IR£ 1.285.174.312,84 
Italy 07.06.1991 LIT 6.370.613.428.380,00 
Luxembourg 27.05.1991 FLUX 190.346.362,00 
Netherlands 22.04.1991 HFL 6.650.953.782,54 
Portugal 30.04.1991 ESC 38.364.410.470,90 
UK 15.04.1991 UK£ 1.410.029.647,46 
The 1990 
15 October f inaneiaI 
1990. year began on 16 October 1989 and ended on 
Several Member States again failed to meet the 31 March deadline for 
submission of their declarations and sent in adjustments and additions 
much later than that date, thus complicating the clearance work 
considerably. 
7.2.2 A total of 90 on-the-spot checks were carried out between February 1991 
and March 1992 involving 903 working days in the Member States. 
- 87 -
Additional investigations were made between October 1992 and March 1993, 
in particular in the export refund and milk product sectors, for which 
there were large negative reserves following the 1989 accounts clearance 
decision. These special enquiries involved a total of 150 working days 
in the six Member States concerned. 
7.2.3. The consultation procedure started with the notification in writing to 
the Member States of the results of the checks made. The Member States 
had the opportunity to give their comments in their replies. In 
addition, bilateral meetings were held under the dialogue procedure 
between the Commission staff and the Member States to enable the parties 
concerned to clarify their respective positions. 
7.2.4. Checks made 
The work programme for clearance of the 1990 accounts involved 
continuation of the Member States' systems audit programme, on-the-spot 
checks of measures selected on the basis of the amount of expenditure 
and a risk assessment, together with an audit of the Member States' 
annual declarations. The Member States continued to receive equal 
treatment. 
The operations subjected to a systems audit for the first time under 
this accounts clearance exercise are given in Table 16. 
By contrast with previous practice, the EAGGF used private authorized 
accounting companies to audit the systems of some paying agencies. Four 
of these companies were awarded contracts following a restricted 
tendering procedure and, with the aid of EAGGF officials, each made an 
audit at a paying agency. 
During 1991 the EAGGF made two audits of the financial systems in force 
in the following Member States: one in Belgium and one in Denmark. 
These audits were carried out by external audit companies under the fui 
responsibility of the EAGGF. 
The main reason why only two audits were carried out was the fact that 
the EAGGF was still drawing up basic guidelines and establishing the 
contents of financial audits. Furthermore, the personnel available to 
oversee the audits was insufficient. 
Apart from the fact that they gave the EAGGF a degree of security 
regarding the authenticity of declarations, the above audits revealed 
the fol lowing: 
- The reports submitted on the financial audits (audit reports, 
diagrams, recommendations) provide constructive recommendations on 
improvements to be made to the financial systems in force at the 
paying agencies. The EAGGF therefore hopes that these audits will have 
a major effect on the effectiveness of these systems. 
- 88 
- The reports will also provide basic information essential to the 
auditors of the Member States and the EAGGF responsible for market 
audi ts. 
- Private auditors recruited to carry out financial audits in a Member 
State have a good knowledge of the special situation in the Member 
State concerned. This will further increase the value of the 
recommendations made. 
Given the need to shorten the customary delay with which the clearance 
decision is taken, and that current staff levels in the EAGGF are 
insufficient, and taking account of the knowledge and experience which 
external auditors have with financial systems, more widespread use will 
be made of such external auditors. 
During these audits special attention will be paid to aspects such as 
the financial systems, the internal control procedures, the method by 
which declarations are prepared, and the quality of classification 
systems and data bases. On the basis of the results of this work, 
recommendations can be made to improve these systems. 
89 -
TABLE 16 
Budget 
article Operations subject to a systems audit 
In 1992 
Measure Member State 
Cereals 
1-1011 
1-1012 
1-1013 
1-1014 
1-1029 
1-1033 
1-1030 
1-1032 
Sugar 
1-1110 
1-1112 
1-1113 
1-1119 Technical costs of public storage 
Financial costs of public storage 
Other public storage costs 
Depreciation of stocks 
Other intervention 
Reimbursement 1-1032 
Co-responsibility levy 
Additional co-responsibility levy 
Reimbursement of storage costs 
Refunds on sugar used in the 
chemical industry 
Raw sugar aids 
Other Intervention 
Oils and fats 
Production aid 
Schemes related to production 
Consumption aid 
Rapeseed aid 
Sunflower aid 
Aid for peas, etc. 
Aid for dried fodder 
Cotton 
Improvement of production 
Promotion measures 
Nuts 
Aid for dried vegetables 
Distillation of wine 1-1210 
1-1211 
1-1220 
1-1260 
1-1261 
1-1300 
1-1310 
1-1410 
1-1505 
1-1506 
1-1507 
1-1515 
Ulne 
1-1611 
Tobacco 
1-1710 Premiums 
1-1720 Technical costs of public storage 
1-1721 Financial costs of public storage 
1-1722 Other public storage costs Greece, Italy, Portugal 
Greece, Italy 
Greece, Italy, Portugal 
Greece, Italy, Portugal 
Portugal 
Italy, United Kingdom 
France, Italy, UK 
France, Italy, UK 
Denmark 
United Kingdom 
Greece, Italy 
Greece, Spain, Italy, 
Portugal 
Spain, Italy, Portugal 
Denmark, Spain, Italy 
Spain, Italy, 
Belgium, Denmark, UK 
Germany, France, UK 
Germany, UK 
Spain 
Spain 
Portugal 
Greece, Spain, Italy 
Italy 
Italy 
Italy 
-90 -
TABLE 16 (continued) 
Operations subject to a systems audit 
in 1992 
Seeds/Hops 
1-1800 Seeds 
Milk 
1-2011 
1-2012 
1-2013 
1-2014 
1-2024 
1-2031 
1-2032 
1-2033 
1-2034 
1-2049 
1-2066 
1-2067 
1-3803 
1-2070 
1-2071 
Meat 
1-2111 
1-2112 
1-2113 
1-2114 
1-2220 
1-2221 Technical costs SMP 
Financial costs SMP 
Other costs SMP 
Depreciation SMP 
Aid for casein production 
Technical costs butter 
Financial costs butter 
Other costs butter 
Depreciation beurre 
Other measures (50%) 
Definitive cessation premium 
Temporary suspension of quota 
Purchase of milk quotas 
Linear levy 
Additional levy 
Technical costs beef 
Financial costs beef 
Other costs beef 
Depreciation beef 
Ewe premiums 
Slaughter premiims Denmark 
Germany, Portugal 
Germany, Portugal 
Germany, Portugal 
Germany, Portugal 
Denmark, Germany, France 
Ireland, Netherlands, UK 
Portugal 
Portugal 
Portugal 
Portugal 
Denmark 
Germany 
Germany 
Spain, France, Italy 
Belgium, Denmark, Germany, 
Greece, Spain, France, 
Italy, Luxembourg, 
Netherlands, Portugal 
Denmark 
Denmark 
Denmark 
Denmark 
Greece, Spain, Italy 
United Kingdom 
1-4000 Set-aside - Guarantee Germany, Spain, UK 
91 -
7.3 1991 
The expenditure declared by the Member States totalled ECU 31 705 
million. The dates on which the expenditure for 1991 was reported to the 
EAGGF are shown in the table below. The Member States submitted numerous 
additional corrections afterwards. 
Table 17 
TRANSMISSION OF THE FIRST DECLARATIONS 
OF EXPENDITURE 
MEMBER STATE DATE 1991 
(Deadline under 
Community law: AMOUNT 
31.3.1992) (national currency) 
Belgium 28.04.1992 BFR 62.290.364.916,00 
Denmark 08.04.1992 DKR 10.322.305.779,85 
Germany 08.04.1992 DM 10.847.333.804,03 
Greece 24.06.1992 DRA 478.459.744.651,00 
Spain 21.05.1992 PTA 417.594.380.666,00 
France 19.07.1992 FF 45.361.326.507,29 
Ireland 11.05.1992 IRL 1.340.950.955,58 
Italy 07.05.1992 LIT 8.545.831.367.595,00 
Luxembourg 14.02.1992 FLUX 118.859.802,00 
Netherlands 23.04.1992 HFL 6.250.029.038,54 
Portugal 22.04.1992 ESC 56.715.270.383,00 
UK 21.04.1992 UKL 1.568.247.185,59 
7.4 Reform of the clearance of accounts procedure 
A working party, set up in April 1991 and comprising 13 members, of whom 
four, including the Chairman, M. Belle, came from outside the 
Commission, submitted its report on 31 October 1992, in which it 
proposed guidelines for a reform of the clearance of accounts procedure. 
The working group proposed the following objectives for an overhauled 
clearance system which would be: 
- preventative and corrective, rather than a means of imposing 
penal t ies-, 
- based to a greater extent on cooperation and partnership; 
- carried out at the same time as the operations, or shortly after, so 
as to improve management; 
- a means of providing greater legal and financial certainty for the 
Community and the Member States; 
- 92 -
- accompanied by adequate procedura 
corrections prove unavoidable; guarantees when financial 
The Belle working party regarded the single clearance decision as the 
source of many problems since it has at one and the same time, for a 
particular year, for ail the EAGGF Guarantee Section measures and for 
all the member States, both an accounting objective and an objective of 
ensuring that expenditure complies with Community provisions. It 
suggested that the clearance operation should be split into decisions of 
two types: 
- a purely accounting clearance based on greater reliance on the Member 
States financial controls, 
- a compliance audit, which would consist of a "discussion" phase. If 
this proved unsuccessful, a "dispute" phase would follow during which 
the Member State could present its case to a conciliation body. The 
Commission would then take its decision on any financial consequence 
to be drawn. 
The Commission decided on 5 March 1993, to apply the essential of these 
guidelines for a trial period of three years starting from the clearance 
of the 1992 year. 
7.5. Application of Council Regulation No (EEC) 
States' controls of beneficiaries records 4045/89 regarding Member 
a) Council Regulation (EEC) 4045/89 of December 1989, on the scrutiny by 
Member States of transactions forming part of the system of financing 
by the Guarantee Section of the European Agricultural Guidance and 
Guarantee Fund, came into force in 1990. On 16 December 1992, the 
Commission submitted a general report on the implementation of the 
regulation during the period 1 January 1990 to 30 June 1991. The 
report is based on information supplied by Member States under 
article 9 of the regulation. 
b) The Commission's report: 
- takes stock 
encountered; of the results achieved and the difficulties 
- assesses the rate of uptake of Community funds for degressive 
part-financing by the Commission of the reinforcement and training 
of inspection departments; 
- assesses the conditions under which the regulation (EEC) 4045/89 
was implemented during the first year; and 
- draws general conclusions and puts forward general recommendations 
as to how to go about scrutiny transactions in the future. 
- 93 -
c) The main points presented in the report follow-. 
in the light of scrutiny programmes received, the Commission 
services proposed a standardised presentation to identify the 
minimum number of undertakings to be scrutinised within each 
financial bracket and whether all undertakings receiving over 
ECU 200,000 were actually being scrutinised every two years; the 
relevant sector and the amounts involved; and how the risks had 
been assessed and the selection made; 
- 92% of the scrutiny programmes envisaged were implemented, with 
63% of the 5,066 scrutiny operations carried out involving 
undertakings each accounting for over ECU 200,000; 
- a country by country analysis revealed a significant shortfall in 
respect of the minimum number of scrutiny operations for Greece 
(61%) and Italy (69%) and, to a far lesser extent, France (96%); 
- out of 2,556 cases of irregularities communicated under article 3 
of Council regulations (EEC) 283/72 and 595/91, nearly 40% were 
detected by a posteriori administrative checks; 
for the co-ordination of checks between Member States co­
ordination will have to improve on the national level (for 
instance by centralisation of the information held on the various 
companies to be scrutinised) and on the Community level by means 
of the exchange of information on companies operating 
internat ionaIly; 
- Member States expressed a desire for guidance on the practical 
application of rules on scrutiny including the need for a 
definition of the term "commercial documents" laid down in 
art icle 1(2); 
the Commission identified a significant and widespread under-
ut il isat ion of the appropriations made available to Member States 
for the part-financing of additional personnel recruited 
(article 13), training of personnel (article 14), and the purchase 
of data-processing and office equipment (article 15). 
d) Section IV of the report presents an evaluation by Commission staff 
of the implementation of the regulation and section V, a look to the 
future. The report concludes, section VI, "that the programme has 
got off to a satisfactory start." 
e) Section VI also points out that in 1992 the Commission services 
lauched a control programme on the practical application of the 
regulation by Member States. The objective of the programme is to 
arrive at an assessment of the strenghts and weaknesses of Member 
State's scrutiny arrangements with a view to encouraging remedial 
action where this is necessary. The complete findings of the 
programme are likely to be available around mid-1994. 
- 94 -
7.6. Appeals to the Court of Justice against clearance decisions 
7.6.1. Judgments handed down by the Court 
Since the Summary Report for 1989 was drawn up, the Court of Justice has 
handed down two further judgments and several orders in respect of 
appeals lodged by Member States against clearance decisions for the 1987 
and 1988 financial years: 
- Judgment of 25 May 1992 (Case C-385/89) concerning export refunds, the 
management of animal feedingstuffs, the coresponsibiIity levy in the 
cereals sector and public storage in the tobacco sector in Greece. The 
appeal by the Member State was dismissed. 
- Judgment of 18 November 1992 (Case C-118/91) concerning export refunds 
in the cereals and sugar sectors; in deciding that a ruling was not 
appropriate, the Court noted that as a result of Decision 92/315/EEC 
amending the initial decision on the clearance of the 1988 accounts 
and charging the amount initial My corrected, the application by 
France was no longer applicable. 
- Order of the President of the Court of 5 February 1992 concluding the 
inadmissibility of the appeal lodged by France in the cereals and 
sugar sectors. 
- In Cases C-53/91 5 (Netherlands v Commis ion) and C-335/91 (France v 
Commission), both concerning export refunds in the cereals and sugar 
sectors, the Dutch and French governments have withdrawn their 
appeals. The Court has therefore decided to strike these cases from 
its register. 
7.6.2 Appeals pending at 31 December 1992 
The situation at 31 December concerning appeals pending and the amounts 
involved is given in Table 18 below. 
TABLE 18 
APPEALS FILED AGAINST THE 1988 CLEARANCE DECISION 
(SITUATION AT 31.12.1992) 
CASE 
NUMBER 
C-48/91 
C-54/91 MEMBER 
STATE 
Nether lands 
Germany EXPENDITURE CONCERNED 
1. Cereals - co-responsibility levy not charged 
1. Export refunds 
- insufficient physical checks 
- export declarations submitted late 
- lack of customs control berfore the initiation of 
financing procedures 
- quantitative losses 
- acceptance of export declarations by customs after 
good loaded 
- quantity exported charged on basis of tolerance margin 
not authorized 
- goods not qualifying for refund 
2. Production refunds for starch - non-observance of 
checking procedures 
3. Refunds for the use of sugar in the chemical industry -
non-observance of checking procedures REFERENCE 
IN SUMMARY 
REPORT 
Document 
VI/220/90-
Final of 
23.11.1990 
4.2.2.2. 
4.1.13. 
4.1.3.3. 
4.1.3.6. 
4.1.3.4. 
4.1.3.5. 
4.1.3.2. 
4.1.3.1 . 
4.2.4.1 . 
4.5.1.4. AMOUNT IN QUESTION 
(in nat ionaI 
currency) 
1988 
708.540,— 
27.510.204,— 
18.037.338,— 
7.295.236,38 
584,43 
262.248,64 
104.909,63 
27.321,71 
5.807.619,24 
392.741 ,52 
TABLE 18 (CONTINUED) 
APPEALS FILED AGAINST THE 1988 CLEARANCE DECISION 
(SITUATION AT 31.12.1992) 
CASE 
NUMBER 
C-55/91 MEMBER 
STATE 
Italy EXPENDITURE CONCERNED 
1. Non-payment of additional miik ievy 
2. Premiums for sheepmeant and goatmeat producers -
absence of supporting documents 
3. Pubi ic storage of tobacco 
- tobacco not meeting minimum quality 
character ist ics 
- revision of buying-in price 
4. Olive oil in intervention not corresponding to 
required quality characteristics 
5. Aid for soya processing - insufficient checks 
6. Aid for the production of durum wheat - insufficient 
checks REFERENCE 
IN SUMMARY 
REPORT 
Document 
VI/220/90-
Final of 
23.11.1990 
4.3.10.3. 
4.6.7.5. 
4.9.2.1. 
4.9.2.3. 
5.1 . 
5.3. 
5.4. AMOUNT IN QUESTION 
(in nat ionat 
currency) 
1988 
46.253.180.000,— 
53.438.771 .788,— 
719.977.199,— 
1 .554.528.324,— 
60.808.737.217,— 
38.034.266.760,— 
67.501 .305.800,— 
TABLE 18 (CONTINUED) 
APPEALS FILED AGAINST THE 1988 CLEARANCE DECISION 
(SITUATION AT 31.12.1992) 
CASE 
NUMBER 
C-56/91 MEMBER 
STATE 
Greece EXPENDITURE CONCERNED 
1. Refunds cereals sector - illegal national aid 
2. Co-responsibility levy on cereals not collected 
3. Public storage of beef 
4. Milk sector - security not obtained 
5. Public storage of tobacco 
- Revision of intervention price 
- tobacco not meeting minimum quality 
character ist ics 
6. Contesting of financial consequences of Court 
judgments in Cases 259/87 and 334/87 REFERENCE 
IN SUMMARY 
REPORT 
Document 
VI/220/90-
Finai of 
23.11.1990 
4.1.4.1. 
4.2.2.2. 
4.6.2.9. 
4.3.7.2. 
4.9.2.2. 
4.9.2.4. 
6.1 AMOUNT IN QUESTION 
(in nat ional 
currency) 
1988 
869.296.279,— 
215.156.000,— 
245.233,— 
316.980,— 
511 .862.586,— 
528.931 .426,— 
p.m. 
TABLE 18 (CONTINUED) 
APPEALS FILED AGAINST THE 1988 CLEARANCE DECISION 
(SITUATION AT 31.12.1992) 
CASE 
NUMBER 
C-411/92 
C-413/92 
C-415/92 
C-417/92 MEMBER 
STATE 
France 
Germany 
Italy 
I re I and EXPENDITURE CONCERNED 
Cereals sector - co-responsibility levy and additional co-
responsibility levy not charged - sale with repurchase 
c1ause 
Milk sector - aid for the production of caseins and 
caseinates 
Milk sector - additional levy not charged 
Export refunds in the beef sector REFERENCE 
IN SUMMARY 
REPORT 
Document 
V1/220/90-
Final of 
23.11.1990 
4.2.2.7 
4.3.4.1 
4.3.13.2 
4.1.7.5 AMOUNT IN QUESTION 
(in nat ional 
currency) 
1988 
8.623.507,— 
432.000,— 
896.844.000.000,— 
5.990.097,— 
- 99 -
7.7 Financial audits of paying agencies 
In the financial report of financial year 1991 the EAGGF reported on the 
performance of two pilot audits for the introduction of financial audits 
as part of the EAGGF clearance plan. 
During 1992, the EAGGF carried out financial audits of 12 of the 44 
paying agencies, based on the experiences of the pilot audits. These 
12 agencies accounted for 50% of total EAGGF expenditure. 
For the performance of these audits in each Member State the EAGGF 
employed the four selected audit firms which have gained a good 
knowledge of the specific characteristics of the guarantee fund. Apart 
from the main audit objective (verifying the reliability of the annual 
declaration) the financial audits aim to identify improvements required 
to the administrative and control systems in the Member States in order 
to ensure the conformity of the transactions with the conditions of the 
Community legislation, and the reliability of the accounts. 
The auditors of the 12 paying agencies presented reports with 
descriptions of administrative procedures and key controls, and their 
audit findings and recommendations for improvements of procedures and 
controls. During the 1992 audits the auditors reported the following 
findings which are relevant to the agencies as a whole: 
1. Most of the agencies have difficulties with providing accurate and 
timely monthly and annual declarations, partly caused by an 
unexpected increase in intervention stocks. 
2. In most agencies the accounting systems and the financial records are 
not audited by an internal audit department and only a few Member 
States have their systems and records (including the annual 
declaration) audited by an external, indépendant auditor. 
3. Several paying agencies execute payments authorized by other bodies 
without requiring supporting documents, and without undertaking any 
checks on these bodies control procedures or on the supporting 
documents held by them. 
During the financial audits in 1993 the auditors will pay specific 
attention to the findings mentioned above and the measures taken to 
correct deficiencies. 
-100 -
For the audits to be performed in 1993 (audits of the 1992 accounts) the 
EAGGF encouraged certain Member States to have their annual declaration 
certified by an independent audit body selected by themselves. This 
request anticipated the audit approach to be applied by the EAGGF 
following the recommendations of the Belle working group. By May 1993 
two Member States had informed the EAGGF that their annual declaration 
will be certified. These two certificates will only cover the financial 
records, and will not yet contain an opinion about the quality of 
administrative and physical control systems which aim to ensure that 
Community rules are correctly applied. 
Most of the other Member States will be unable to have the 1992 accounts 
certified by a national body. EAGGF, supported by external auditors, 
will undertake financial audits of their main agencies in 1993, which 
will cover 60% of total EAGGF expenditure. 
- 101 
TITLE V 
CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID 
FOR PRODUCTS SUBJECT TO EEC MARKET ORGANIZATION 
8.1. Reform of the system of financing Community food aid 
This reform came into force on 1 July 1987. From that date, the 
mobilization and financing of Community food aid has taken place in 
accordance with Commission Regulation (EEC) No 2200/87 of 8 July 1987 
laying down general rules for the mobilization in the Community of 
products to be supplied as Community food aid1, based on Council 
Regulation (EEC) No 3972/86 on food-aid policy and food-aid 
management2. 
Financing pursuant to Regulation (EEC) No 2200/87 is therefore 
carried out directly by the Commission and not via the Member States. 
Financial and budgetary management is now the responsibility of the 
Directorate-General for Development, which also makes payment to 
ent i tled part ies. 
The EAGGF Guarantee Section remains responsible for clearance of the 
accounts of expenditure by the Member States and for payment and 
recovery of any amounts outstanding from operations covered by the 
old system. 
8.2. Accounts clearance 
The Commission took the decision relating to the clearance of 
accounts for 1984, 1985, 1986 and 1987 on 31 March 1992 
(92/235/EEC)3. With these clearance opeartions the old system of 
financing Community food aid to developing countries came to an end. 
Nonetheless, the Commission voiced some reservations concerning 
specific aid operations, which are the subject of legal proceedings. 
These reservations will be lifted where appropriate in the light of 
the outcome of these procedures. 
1 0J L 204, 25.7.1987. 
2 0J L 370, 30.12.1986. 
3 OJ L 121, 6.5.1992, p. 29. 
102 -
The cases in question are the following: 
Member State Aid operat ion Year Amount 
Belgium 
France 
Italy R. 2936/81 
Ch ina 
R. 2936/81 
Ch ina 
R. 93/82 
Dj ibout i 
R. 3611/81 
ICRC 
R. 359/84 
Zamb ia 
R. 345/87 
WFP 
R. 1358/87 
Eurona id 
R. 3292/85 
WFP 
R. 19/84 
L icross 
R. 2779/83 
Egypt 
R. 76/748 
Niger 
R. 2277/85 
Egypt 1982 
1982 
1982 
1982 
1984 
1987 
1987 
1985 
1984 
1983 
1976 
1987 BFR 6.374.970,— 
BFR 7.685.613,— 
BFR 14.080.665,— 
FB 1.667.050,— 
FB 2.085.421,— 
FB 50.781.099,— 
FB 21.345.319,— 
FB 2.155.469,— 
FF 447.866,88 
réservât ion on the 
whole operat ion 
FF 1.812.500,— 
* This reservation is to be withdrawn by Commission decision in the 
light of the outcome of the procedure initiated by the success­
ful tenderer. 
\0% ^ 
ANNEXES 
- 103-
INDEX OF ANNEXES 
1. Summary of implementation for 1992 
2. Expenditure charged against the 1992 budget 
3. EAGGF Guarantee expenditure by sector 
4. Breakdown of expenditure by sector and economic category - 1992 
5. Breakdown of expenditure by sector and economic category 
(1988-1992) 
6. EAGGF Guarantee expenditure: breakdown by sector and percentage 
(1988)1992) 
7. Breakdown of expenditure by economic category 
8. Breakdown of intervention expenditure in the form of price 
compensât i ng a i ds 
9. Breakdown of intervention expenditure in the form of storage 
costs 
9.1 - 9.6 Trend in quantities in intervention stocks 
10. Quantity and value of products in public storage 
11. Overall cost of the Guarantee Section as a percentage of gross 
domest i c product (GDP) 
12. Revenue from the co-résponsibility levy on milk and allocation 
of proceeds among var ious schemes 
13. Equalization of storage costs for sugar - Community sugar 
14. Revenue from levies in the sugar sector 
15. Self-financing arrangements in the sugar sector 1986/87 to 
1990/91 market ing year 
16. Self-financing arrangements in the sugar sector 1991/92 
market ing year 
17a and b. Advance payments to Member States for 1992 
18. MCAs appIi ed to t rade 
19. Exchange rates 1992 
20. Amounts withheld from production and consumption aid in the 
olive oil, fibre flax and grape juice sectors and their 
ut iIizat ion 
21. Irregularities reported and recovery situation (1992) 
22. Irregularities reported and recovery situation (until 1992) ... 
23. Financial results of clearance of the 1989 accounts 
- 104 -
ANNEX 1 
SUMMARY OF IMPLEMENTATION FOR 1992 
1992 appropriations: 
ECU mi I I ion 
APPROPRIATIONS IMPLEMENTATION 
1. Original appropriations, Title B1 35.022,000 1. Commitments 
(not counting 1 000 000 in monetary reserve) - for expenditure incurred by M.S. 32.005,265 
2. Original appropriations. Chapter B0-10 810,000 - for direct payments 108,711 
3. Original appropriations. Chapter B2-90 29,000 Total commitments 32.113,976 
4. Original appropriations, Chapter BO-40 17,000 2. Payments (attributed) 
5. Amending budgets -2.944,000 - for expenditure incurred by M.S. 32.005,265 
6. Transfers of appropriations -55,000 - for direct payments 57,952 
Total EAGGF Guarantee appropriations 32.878,500 Total attributed 32.063,216 
3. Approps to be carried over automatically 50,759 
7. Original appropriations, Chapter B2-22 280,000 4. Approps to be carried over non-outomoticol I y 175,500 
Total appropriations for 1992 33.158,500 5. Lapsed appropriations 869,024 
Non-automatic carryovers from 1991: 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations (Item B-1890) 166,000 1. Commitment 
- for expenditure incurred by M.S. 120,197 
- for direct payments 37,192 
Total commitments 157.389 
2. Payments (attributed) 
- for expenditure incurred by M.S. 120,197 
- for direct payments 35,121 
Total attributed 155,318 
3. Amounts commited to be cancelled 2,071 
4. Lapsed appropriations 8,611 
Appropriations carried over automatically from 1991 
APPROPRIATIONS IMPLEMENTATION 
1. Appropriations 24,146 1. Payments (attributed) 11.239 
(Appropriations commited in 1991 but not allocated) 2. Lapsed appropriations carried over 12,907 
ANNEX 2 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOO-100 REPAYMENT TO M.S.OF COSTS FOR DEPRECIAT. 
OF STOCKS OF AGRICULTURAL PRODUCTS 
BOO-101 REPAYMENT TO M.S.OF COSTS UNDER SPECIF. 
MEASURES OF BUTTER FROM PUBLIC STOCKS 12,543 4,125 254,750 ,213 62,835 101,516 5,678 212,916 136,935 799,512 
BOO-10 REPAYM.TO M.S.OF COSTS DEPREC.OF STOCKS 
4 SPECIF.MEAS.BUTTER FROM PUBLIC STOCKS 12,543 4,125 254,750 ,213 62,835 101,516 5,678 212,916 136,935 799,512 
BOO-1 REPAYMENTS AND REFUNDS TO MEMBER STATES 12,543 4,125 254,750 3,213 62,835 101,516 5,678 212,916 136,935 799,512 
BOO REPAYMENTS, GUARANTEES, RESERVES 12,543 4,125 254,750 3,213 62,835 101,516 5,678 212,916 136,935 799,512 
O 
I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
nOl-lOCC RE F UŒS ON COMMON WHEAT GRAIN AND FLOUR 81,750 49,311 123,737 1,855 8,688 825,798 0,143 107,442 
B01-1001 REFUNDS ON BARLEY GRAIN AND MALT 113,619 36,221 191,703 64,581 258,350 7,067 0,002 
801-1002 REFUNDS ON DURUM WHEAT AND ON DURUM 
WHEAT FLOUR, GROATS ANC MEAL 0,389 7,634 70,367 63,884 278,100 
B01-1003 REFUNDS ON OTHER CEREALS 13,915 24,106 91,893 7,198 4,469 53,487 0,565 76,115 81,966 0,093 178,909 
130,008 119,501 
0,002 0,004 
59,971 0,310 6,517 1.459,692 
921,052 
420,381 
338,547 
B01-100 REFUNDS ON CEREALS 209,284 109,638 407,723 16,687 148,105 1.201,519 7,776 461,659 271,947 0,404 304,930 3.139,672 
B01-1010 CARRYOVER PAYMENTS 
801-1011 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1012 FINANCIAL COSTS OF PUBLIC STORAGE 3,380 19,440 222,484 9,412 35,491 149,296 2,047 46,337 0,019 0,010 1,304 11,531 
1,023 5,500 63,849 4,544 12,006 28,442 0,637 17,631 0,006 0,002 0,455 3,697 
B01-1013 OTHER PUBLIC INTERVENTION STORAGE COSTS -9,652 -8,113 -142,604 -7,291 -18,933 -93,931 -1,503 37,853 -0,120 -5,832 -8,846 
B01-1014 DEPRECIATION OF STOCKS 
B01-1019 OTHER INTERVENTION STORAGE 35,255 63,712 806,743 76,784 72,601 858,206 6,771 162,072 0,388 
3,074 3,223 29,026 500,752 
137,793 
-258,971 
2.114,781 
3,074 O 
B01-101 INTERVENTION STORAGE OF CEREALS 30,007 80,539 950,473 86,523 101,165 942,014 7,953 263,893 0,413 -0,108 -0,849 35,407 2.497,429 
456,408 
36,130 
324,600 B01-1020 PRODUCTION AID FOR DURUM WHEAT 
B01-1021 PRODUCTION REFUNDS FOR POTATO STARCH 
B01-1022 OTHER PRODUCTION REFUNDS 
B01-1023 PREMIUM FOR INCOPORATION OF CEREALS 
IN FEED 
BOl-1029 OTHER INTERVENTION 3,571 9,864 123,437 92,626 26,224 
0,046 5,860 210,004 
10,343 19,481 72,131 1,005 19,553 93,043 1,419 31,040 
-0,067 9,793 4,117 
6,996 
47,378 2,186 27,021 
70,706 70,639 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY 
B01-102 INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS 10,343 23,052 81,929 124,442 112,225 125,127 1,419 241,044 57,171 77,009 34,016 TOTALS 
887,777 
BOl-1030 (^RESPONSIBILITY LEVY 
BOl-1031 AID TO SMALL PRODUCERS 
B01-1032 ADDITIONAL CORESPONSIBILITY LEVY 
B01-1033 REIMBURSEMENT OF THE ADDITIONAL 
CORESPONSIBILITY LEVY 
B01-1034 REIMBURSEMENT OF THE 
CORESPONSIBILITY LEVY: SET-ASIDE -16,267 -50,183 -241,363 -12,166 -56,430 -464,028 -13,263 -61,602 -0,542 -11,313 -10,272 -174,659 
2,289 3,400 18,389 
-0,071 -0,035 -0,636 
-0,011 1,246 0,188 1,279 1,588 2,446 
-0,006 -0,706 -0,064 -1,056 
0,057 
7,139 10,115 0,020 -0,006 -1,452 
0,051 -1.112,089 
30,824 
-4,033 
0,118 
17,254 
B01-103 CORESPONSIBILITY LEVY AND AID TO SMALL 
PRODUCERS -14,049 -46,819 -223,622 -12,166 -49,240 -454,619 -12,081 -62,638 -0,354 -10,040 -8,684 -173,615 -1.067,926 
B01-104 REFUNDS ON RICE 0,006 0,169 0,214 2,400 0,875 84,313 0,582 3,180 0,051 91,790 
4,061 
1,620 
-30,430 
2,045 o 
B01-1050 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1051 FINANCIAL COSTS OF PUBLIC STORAGE 
B01-1052 OTHER PUBLIC INTERVENTION STORAGE 
COSTS 
B01-1053 DEPRECIATION OF STOCKS 
B01-1059 OTHER STORAGE MEASURES 0,681 0,132 
0,280 0,050 
-4,383 -0,811 
-0,003 3,248 
1,291 
-24,896 
2,048 -0,341 
B01-105 INTERVENTION FOR RICE -3,425 -0,629 -18,309 -0,341 -22,704 
801-1060 REFUNDS ON RICE USED FOR THE PRODUCTION 
OF STARCH AND IN THE BREWING INDUSTRY 
801-1061 SUBSIDIES FOR SUPPLY OF RICE TO THE 
FRENCH OVERSEAS DEPARTMENT OF REUNION 0,029 
0,058 0,001 0,030 
0,058 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-1062 PRODUCTION AID FOR INDICA RICE 0,761 11,572 0,122 4,902 0,753 18,111 
B01-1069 OTHER INTERVENTION 
B01-106 INTERVENTION FOR RICE OTHER THAN 
STORAGE 0,029 0,761 11,572 0,179 4,902 0,001 0,753 18,198 
B01-10 CEREALS AND RICE 235,613 166,416 1.216,671 216,462 322,802 1.814,467 5,066 974,864 0,059 319,553 71,471 200,791 5.544,236 
O Co 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-110 REFUNDS ON SUGAR AND ISOGLUCOSE 382,229 55,215 278,189 0,329 47,887 362,106 2,085 46,983 64,198 0,458 65,880 1.305,561 
B01-1110 REIMBURSEMENT OF STORAGE COSTS 
B01-1111 PUBLIC STORAGE 
B01-1112 REFUNDS ON SUGAR USED IN THE CHEMICAL 
INDUSTRY 
B01-1113 MEASURES TO AID THE DISPOSAL OF RAW 
SUGAR 
B01-1114 IMPORT SUBSIDIES 
B01-1115 DEPRECIATION OF STOCKS 
B01-1119 OTHER INTERVENTION 35,618 15,898 120,444 7,114 21,376 142,960 6,979 69,944 
1,318 1,834 16,842 0,328 8,098 7,773 0,147 2,795 
_. 14,679 — 
6,927 34,364 4,819 36,575 
13,181 0,236 10,540 
7,420 
5,970 37,638 496,092 
63,091 
22,099 
50,534 
O 
I B01-111 INTERVENTION FOR SUGAR 36,936 17,731 137,286 7,443 29,474 172,338 7,126 72,739 47,545 18,445 84,753 631,816 
B01-11 SUGAR 419,165 72,947 415,475 7,772 77,361 534,444 9,211 119,722 111,743 18,902 150,633 1.937,376 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-120 REFUNDS ON OLIVE OIL 0,052 0,002 0,059 4,849 10,232 0,201 29,956 0,045 2,994 0,005 48,395 
825,016 
25,129 
850,145 
734,395 
27,441 B01-1210 PRODUCTION AID 
B01-1211 SPECIFIC PRODUCTION MEASURES 212,462 373,553 0,290 
2,081 6,105 219,392 
15,620 
235,012 19,318 
0,991 0,333 
B01-121 PRODUCTION AID AND SCHEMES RELATED TO 
PRODUCTION OF OLIVE OIL 214,543 379,657 0,290 20,309 0,333 
801-1220 CONSUMPTION AID 
B01-1221 SPECIFIC CONSUMPTION MEASURES 
(RESERVED FOR EAGGF) 0,277 0,371 93,472 239,420 7,702 0,040 368,322 22,119 2,673 
27,441 
CONSUMPTION AID AND SCHEMES RELATED TO 
CONSUMPTION OF OLIVE OIL B01-122 
B01-1230 TECHNICAL COSTS OF PUBLIC STORAGE 
BOl-1231 FINANCIAL COSTS OF PUBLIC STORAGE 
BOl-1232 OTHER PUBLIC STORAGE COSTS 
BTJ1-1233 DEPRECIATION OF STOCKS 
BOl-1239 OTHER STORAGE MEASURES 0,277 0,371 93,472 239,420 7,702 0,040 368,322 22,119 2,673 27,441 761,836 
5,353 
1,694 
-24,768 
33,750 
0,047 3,336 
0,047 19,364 0,335 
0,115 
-2,456 
25,451 0,025 
-0,001 
-0,322 
0.295 
0,003 
0,001 5,713 
1,808 
-27,546 
59,496 
3,386 O 
I 
B01-123 STORAGE MEASURES FOR OLIVE OIL 23,445 42,858 
801-124 OTHER INTERVENTION FOR OLIVE OIL 0,002 0,037 0,118 5,539 1,525 40,513 3,354 51,088 
B01-125 REFUNDS ON OIL SEEDS 0,018 0,044 0,005 0,067 
B01-1260 PRODUCTION AID FOR COLZA AND RAPE SEED 145,473 58,936 477,794 6,945 190,902 0,160 7,544 
B01-1261 PRODUCTION AID FOR SUNFLOWER SEED 45,091 64,750 7,302 283,398 283,306 155,947 46,211 0,741 224,250 
58,443 50,510 10,530 1.158,956 
959,278 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-1262 PRODUCTION AID FOR SOYA BEANS 
B01-1263 PRODUCTION AID FOR FLAX SEED 
B01-1269 OTHER AID 0,699 3,268 6,010 40,251 428,149 
5,572 0,249 4,937 23,439 1,354 1,468 
0,256 1,320 3,433 0,016 0,003 
85,241 478,395 
125,692 
1,576 
B01-126 PRODUCTION AID FOR OIL SEEDS 196,136 59,185 548,180 10,570 296,608 539,219 1,514 593,108 108,086 51,267 320,024 2.723,897 
BO1-1270 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1271 FINANCIAL COSTS OF PUBLIC STORAGE 0,632 
0,177 0,632 
0,177 
B01-1272 OTHER PUBLIC STORAGE COSTS 
BOl-1273 DEPRECIATION OF STOCKS -1,173 
-0,003 -1,173 
-0,003 
-0,368 B01-127 STORAGE MEASURES FOR OIL SEEDS -0,368 
B01-128 OTHER INTERVENTIONS FOR OIL SEEDS 1,735 48,413 322,778 305,686 487,900 1,508 103,056 0,181 1,323 14,981 120,779 1.408,341 
B01-12 OILS AND FATS 198,218 107,637 871,387 323,599 1.256,183 1.036,838 3,062 1.393,413 0,181 109,460 115,026 443,480 27,773 5.886,259 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-130 PRODUCTION AID FOR PEAS AND FIELD BEANS 36,503 22,918 56,596 1,053 11,179 221,007 3,413 4,267 0,122 69,661 0,103 53,476 480,298 
B01-131 PRODUCTION AID FOR DRIED FODDER 0,714 33,139 37,657 1,704 95,651 126,999 0,370 53,998 20,626 0,408 8,960 380,226 
B01-132 PRODUCTION AID FOR LUPINS 0,001 0,595 0,875 - — -0,002 1,470 
B01-139 OTHER INTERVENTION 
B01-13 PROTEIN PLANTS 37,217 56,058 94,848 2,757 106,831 348,881 3,783 58,265 0,122 90,287 0,512 62,434 861,993 
I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-1400 PRODUCTION AID FOR FIBRE FLAX 
B01-1401 SPECIFIC MEASURES (RESERVED FOR EAGGF) 2,801 0,219 0,370 15,089 0,013 1,537 0,017 
5,993 20,046 
5,993 
B01-1402 PRODUCTION AID FOR HEMP 0,241 0,794 0,002 1,037 
B01-1409 OTHER INTERVENTION 0,739 0,003 1,151 0,032 1,925 
B01-140 FIBRE FLAX AND HEMP 3,540 0,219 0,373 0,241 17,034 0,013 1,571 0,017 5,993 29,002 
B01-141 COTTON 545,391 196,739 0,018 742,148 
B01-142 SILKWORMS 0,162 0,008 0,019 0,188 
B01-149 OTHER 
B01-14 TEXTILE PLANTS AND SILKWORMS 3,540 0,219 0,373 545,553 196,980 17,042 0,013 0,036 1,571 0,017 5,993 771,338 LAJ 
I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 10. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-1500 EXPORT REFUNDS 
B01-1501 COMPENSATION FOR WITHDRAWALS AND BUYING 
IN AND FOR FREE DISTRIBUTION OPERATIONS 
B01-1502 COMPENSATION TO PROMOTE COMMUNITY CITRUS 
FRUITS 
B01-1503 COMPENSATION TO ENCOURAGE PROCESSING OF 
CITRUS FRUITS 
B01-1504 CITRUS REGISTER 
B01-1505 MEASURES TO IMPROVE PRODUCTION 
B01-1506 PROMOTION MEASURES 
801-1507 NUTS 
B01-1509 OTHER INTERVENTION 
B01-150 FRESH FRUIT AND VEGETABLES 
B01-1510 EXPORT REFUNDS 
B01-1511 PRODUCTION AIO FOR T0MAT0-8ASED PRODUCTS 
B01-1512 PRODUCTION AID FOR FRUIT-BASED PRODUCTS 
BOl-1513 PRODUCTION AID AND INTERVENTION FOR 
PROCESSED DRIED GRAPE PRODUCTS 
801-1514 PRODUCTION AID FOR TINNED PINEAPPLE 
B01-1515 PRODUCTION AID FOR DRIED VEGETABLES 
B01-1519 OTHER INTERVENTION 0,368 0,207 1,256 28,108 22,231 3,151 
0,570 
1,244 4,761 0,984 
22,646 63,071 0,252 
0,082 
0,001 0,978 
43,440 1,710 
63,251 47,148 26,699 
41,517 16,990 31,864 
94,855 2,390 
7,729 
8,096 0,076 30,199 
0,401 80,168 8,336 51,744 0,164 40,431 
8,078 
141,288 
0,074 0,343 25,670 0,836 2,301 1,838 0,027 2,609 
2,257 0,551 27,409 136,519 141,341 58,695 0,191 222,605 
0,407 3,069 0,867 4,793 3,657 1,871 0,034 5,953 
217,323 
29,948 
0,019 6,054 
2,041 
0,056 0,068 
4,332 0,183 1,188 
0,318 1,464 1,189 
1,140 
10,704 3,744 2,446 1,140 
1,110 0,190 3,125 
40,153 
0,025 0,839 
0,065 
0,064 0,001 91,643 
187.517 
13,823 
229,298 
0,056 
36,671 
2,304 
46,289 
0,001 
607,602 
25,077 
394,573 
121,182 
97,310 
7,729 
8,256 l 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 11. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-151 PROCESSED FRUIT AND VEGETABLES 0,407 3,069 0,867 204,415 78,282 68,238 0,034 253,243 1,136 41,311 3,126 654,127 
BOl-152 OTHER INTERVENTION 
801-15 FRUIT AND VEGETABLES 2,664 3,619 28,276 340,934 219,623 126,933 0,226 475,848 11,839 45,055 5,572 1,140 1.261,729 
l 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 12. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-160 REFUNDS ON PRODUCTS OF THE WINE-GROWING 0,020 
SECTOR 0,245 0,117 47,984 5,348 8,914 0,033 14,605 0,001 77,264 
B01-1610 INTERVENTION STORAGE OF WINE AND GRAPE 
MUST(R. 822/87) 
B01-1611 DISTILLATION OF WINE (REG. 822/87) 
B01-1612 COMPULSORY DISTILLATION OF THE BY­
PRODUCTS OF WINE-MAKING (ART.35 822/87) 2,465 12,243 7,302 
0,935 2,905 124,498 6,926 
0,022 15,736 21,990 18,344 
184,120 
16,732 1,311 
34,663 0,035 40,354 
320,695 
89,177 
B01-161 INTERVENTION FOR PRODUCTS OF THE 
WINE-GROWING SECTOR 0,935 5,392 152,477 36,217 
5,349 0,937 219,196 
1,986 
0,174 
-0,384 
37,761 35,974 0,035 450,226 
8,272 
1,487 
8,298 
162,512 801-1620 TECHNICAL COSTS 
B01-1621 FINANCIAL COSTS 
B01-1622 OTHER COSTS 
BOl-1623 DEPRECIATION OF STOCKS 1,225 0,088 
6,264 2,418 
90,944 33,807 O 
I 
BOl-162 BUYING-IN OF ALCOHOL FROM COMPULSORY 
DISTILLATION(ARTS.37 AND 40 OF R.822/87) 103,782 37,251 39,536 
95,184 180,569 
128,327 801-163 AID FOR THE USE OF MUST 0,318 5,581 3,733 23,297 0,123 0,091 
B01-164 PERMANENT ABANDONMENT PREMIUMS IN 
RESPECT OF AREAS UNDER VINES 0,895 12,736 55,510 71,522 
1,873 0,013 1,342 1,595 104,780 0,013 
0,338 245,455 
5,358 B01-165 OTHER INTERVENTION 0,197 
B01-16 PRODUCTS OF THE WINE-GROWING SECTOR 0,217 4,265 23,838 364,829 175,229 467,948 0,013 0,033 50,702 0,092 0,035 1.087,200 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 13. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-170 REFUNDS ON TOBACCO 1,676 
4,346 1,124 19,503 2,426 0,427 31,616 0,651 
14,922 57,424 
B01-171 PREMIUMS FOR TOBACCO 42,821 424,818 87,737 69,299 516,614 1.160,557 
B01-1720 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-1721 FINANCIAL COSTS OF PUBLIC STORAGE 
801-1722 OTHER PUBLIC STORAGE COSTS 
B01-1723 DEPRECIATION OF STOCKS 0,102 5,639 
-0,001 1,017 
-0,204 -14,364 
10,842 6,622 
0,681 
-13,062 
3,244 12,362 
1,697 
-27,630 
14,086 
B01-172 INTERVENTION STORAGE OF TOBACCO -0,103 3,134 -2,515 0,516 
nm-17T flTHFR TNTFRVFNTTnN FDR TORArrn 14.494 
B01-17 TOBACCO 6,022 43,842 461,948 90,163 69,727 545,715 15,573 1.232,990 I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 14. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-180 SEEDS 2,510 18,164 12,810 1,948 5,299 13,700 0,082 7,347 0,082 12,624 0,394 6,548 81,508 
9,875 B01-181 HOPS 0,176 7,763 0,001 0,336 0,007 0,242 1,350 
B01-182 ETHYL ALCOHOL OF AGRICULTURAL ORIGIN 
801-1830 POSEIDON 
B01-1831 POSEIMA 
B01-1832 POSEICAN 8,485 
0,848 8,485 
0,848 
B01-183 POSEIDON - PLANT PRODUCTS 8,485 0,848 9,333 
B01-184 TABLE OLIVES 
Co 
I B01-189 OTHER 
B01-189 RN OTHER 
B01-189 TOT OTHER 2,992 10,914 38,698 
5,056 1,553 36,952 
8,048 12,467 75,649 6,400 46,351 33,579 3,672 
2,193 26,793 26,935 4,354 
8,593 73,144 60,514 8,027 2,263 7,930 49,165 201,965 
13,306 0,051 3,005 37,192 157,389 
15,569 0,051 10,935 86,357 359,355 
801-18 OTHER SECTORS OR PLANT PRODUCTS 
B01-18 RN OTHER SECTORS OR PLANT PRODUCTS 
B01-18 TOT OTHER SECTORS OR PLANT PRODUCTS 
B01-1 PLANT PRODUCTS 
B01-1 RN PLANT PRODUCTS 
B01-1 TOT PLANT PRODUCTS 5,679 29,078 59,270 
5,056 1,553 36,952 
10,735 30,631 96,222 1,948 11,699 68,873 33,668 11,020 0,082 14,887 
2,193 26,793 26,935 4,354 13,306 
1,948 13,892 95,667 60,603 15,374 0,082 28,193 1,484 15,829 49,165 302,682 
0,051 3,005 37,192 157,389 
1,535 18,834 86,357 460,071 
908,336 435,975 2.734,407 1.924,812 2.646,472 4.192,434 55,028 4.046,831 0,457 659,373 318,725 878,847 84,106 18.885,803 
5,056 1,553 36,952 2,193 26,793 26,935 4,354 13,306 0,051 3,005 37,192 157,389 
913,392 437,527 2.771,358 1.924,812 2.648,665 4.219,227 81,963 4.051,185 0,457 672,679 318,776 881,852 121,298 19.043,192 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 15. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
801-2000 REFUNDS ON BUTTER AND BUTTEROIL 
801-2001 REFUNDS ON SKIMMED-MILK POWDER 
B01-2002 REFUNDS ON CHEESE 
B01-2003 REFUNDS ON OTHER MILK PRODUCTS 27,157 27,648 -14,627 0,045 14,598 71,682 19,859 0,216 0,031 148,214 0,039 13,631 
42,709 3,775 47,643 8,985 17,108 52,216 0,021 0,016 56,555 0,910 9,287 
4,568 151,777 90,927 3,915 12,085 65,210 6,259 50,175 0,287 145,948 1,134 34,026 
81,458 120,642 74,724 0,040 21,897 171,313 34,900 1,032 0,756 338,244 0,019 97,101 308,492 
239,224 
566,311 
942,126 
B01-200 REFUNDS ON MILK AND MILK PRODUCTS 155,892 303,842 198,667 4,000 57,565 325,313 113,234 51,443 1,091 688,961 2,102 154,044 2.056.153 
B01-2010 PRIVATE STORAGE 
B01-2011 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2012 FINANCIAL COSTS OF PUBLIC STORAGE 
801-2013 OTHER PUBLIC STORAGE COSTS 
B01-2O13 RN OTHER PUBLIC STORAGE COSTS 
B01-2013 TOT OTHER PUBLIC STORAGE COSTS 
BOl-2014 DEPRECIATION OF STOCK 0,109 
0,245 
0,632 
-12,531 
-12,531 
0,003 0,173 
3,680 
9,90? 
-240,060 
-240,060 
-0,075 0,690 0,395 
0,389 0,390 3,938 
1,088 0,952 9,760 
-22,126 -25,806 -149,081 
-22,126 -25,806 -149,081 
-0,157 0,444 0,021 
0,023 0,068 0,008 0,148 
0,059 0,154 0,005 0,372 
-1,698 -4,523 -1,179 -9,357 
-1,698 -4,523 -1,179 -9,357 1,832 
8,889 
22,930 
-466,361 
-466,361 
-0,230 o 
I 
801-201 INTERVENTION STORAGE OF SKIMMED-MILK -11,542 
POWDER 
B01-201 RN INTERVENTION STORAGE OF SKIMMED-MILK 
POWDER 
B01-201 TOT INTERVENTION STORAGE OF SKIMMED-MILK -11,542 
POWDER -226,374 
-226,374 -20,649 -23,774 -135,146 
-20,649 -23,774 -135,146 -1,616 -3,856 -1,165 -8,816 
-1,616 -3,856 -1,165 -8,816 -432,939 
-432,939 
B01-2020 AID FOR SKIMMED-MILK FOR USE AS FEED FOR 17,893 
CALVES 
(301-2021 AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR CALVES 
«01-2022 AID FOR SKIMMED-MILK POWDER FOR USE AS 
FLED FOR ANIMALS OTHER THAN CALVES 7,118 1,489 153,094 
1,653 16,522 
2,993 4,004 255,914 11,526 8,084 -0,001 154,114 
2,343 0,373 7,590 0,370 11,157 
1,223 617,272 
37,193 
2,993 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 16. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
\'.Z\ 7Zli AID FOR LIQUID SKIMMED MILK FOR USE AS 
FLED FOR ANIMALS OTHER THAN CALVES 
B01-2024 AID FOR SKIMMED MILK PROCESSED INTO 
CASEIN 
801-2025 AID FOR POWDERED MILK WITH 10S FAT FOR 
USE AS FEED FOR CALVES 
801-2029 OTHER AID 49,296 1,082 
57,958 -0,004 
111,799 112,248 94,867 1,768 1,079 
427,935 
BOl-202 AID FOR SKIMMED MILK 25,011 52,439 231,649 4,004 370,051 124,147 15,674 -0,001 249.350 14,148 1.086,471 
B01-2030 PRIVATE STORAGE 
B01-2031 TECHNICAL COSTS OF PUBLIC STORAGE 
B01-2032 FINANCIAL COSTS OF PUBLIC STORAGE 
801-2033 OTHER STORAGE COSTS 
B01-2033 RN OTHER STORAGE COSTS 
BOl-2033 TOT OTHER STORAGE COSTS 
B01-2034 DEPRECIATION OF STOCKS 9,536 1,509 5,342 
0,270 0,290 2,774 
0,368 0,381 4,542 
-1,958 -0,925 -12,852 
-1,958 -0,925 -12,852 
11,214 5,992 4,171 0,070 
2,801 0,634 7,468 0,771 
3,678 0,967 8,681 0,748 
-9,955 -9,585 -5,970 -6,897 
-9,955 -9,585 -5,970 -6,897 
30,372 6,662 4,309 11,415 1,927 
2,828 0,136 1,553 
2,973 0,097 2,412 
-1,423 -1,715 -14,989 
-1,423 -1,715 -14,989 
13,773 3,898 39,962 
19,525 
24,846 
-66,269 
-66,269 
70,229 o 
B01-203 INTERVENTION STORAGE OF BUTTER AND 
CREAM 
B01-203 RN INTERVENTION STORAGE OF BUTTER AND 
CREAM 
B01-203 TOT INTERVENTION STORAGE OF BUTTER AND 
CREAM 8,215 1,255 11,021 
8,215 1,255 11,021 26,895 -1,992 21,011 -0,999 
26,895 -1,992 21,011 -0,999 29,567 2,416 -9,098 
29,567 2,416 -9,098 88,293 
88,293 
B01-2040 CONSUMPTION AID FOR BUTTER AND FOR THOSE 
RECEIVING SOCIAL ASSISTANCE 
B01-2049 OTHER MEASURES 11,418 
74,831 10,933 111,014 0,669 9,087 154,853 5,684 18,447 0,326 50,457 0,770 60,008 11,418 
497,077 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 17. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-204 OTHER MEASURES RELATING TO BUTTERFAT 74,831 10,933 111,014 0,669 9,087 154,853 17,101 18,447 0,326 50,457 0,770 60,008 508,495 
BOl-2050 STORAGE OF CHEESE 0,004 1,331 4,461 0,182 150,123 156,101 
B01-2059 OTHER INTERVENTION 
B01-205 INTERVENTION FOR OTHER MILK PRODUCTS 0,004 1,331 4,461 0,182 150,123 156,101 
B01-2060 FINANC.CONTRIBUT.BY THE GUARANT.SECTION 
TO NON-MARKETING AND CONVERSION PREMIUMS -0,015 -0,109 -0,008 -0,020 -0,006 -0,159 
B01-2061 SCHOOL MILK 
B01-2062 MARKET DEVELOPMENT MEASURES 
Dui-^uto lnrKuvLncrii ur HILN UUKLIIT 
B01-2O64 OTHER MEASURES UNDER THE PROGRAMME TO 
EXPAhC THE MARKET FOR MILK PRODUCTS 
B01-2O66 PREMIUM FOR DEFINITIVE CESSATION OF 
MILK PRODUCTION 7,701 4,063 47,372 0,023 27,623 67,874 2,839 6,854 0,168 5,137 6,061 56,987 
2,642 2,545 13,437 0,886 4,160 11,264 1,561 6,475 0,242 5,515 1,421 8,432 
J,0J7 -J.,/10 -U,->1U ),3y\ J,MOi -V,\JJ\J U,UOi 
6,597 9,511 63,457 2,548 10,697 50,164 10,268 
B01-2067 COMPENSATION FOR TEMPORARY SUSPENSION OF 11,579 17,408 126,949 
QUOTAS 
801-2069 OTHER MEASURES 16,213 89,686 18,545 0,537 55,652 
0.964 43,048 
B01-206 OTHER MEASURES IN THE MILK AND MILK 
PRODUCTS SECTOR 
B01-2070 LINEAR LEVY -11,203 -19,944 -45,948 -5,590 -69,449 -12,135 -32,427 -48,127 
B01-2071 SUPER LEVY(C0-RESPONSIBILITY - R.856/84) -3,317 -5,345 -31,033 
BOl-207 FINANCIAL CONTRIBUTION BY MILK 
PRODUCERS -14,520 -25,289 -76,981 -7,985 3,573 -0,164 -2,355 -24,480 
-5,590 -77,433 -8,562 -32,590 -2,355 -72,607 1,782 
25,242 
51,532 
28,519 33,512 254,744 1,739 58,383 222,574 36,674 13,299 1,973 109,352 7,482 143,970 
-46,723 
-5,328 
-52,052 232,702 
58,581 
1,782 
234,672 
375,924 
912,221 
-291,546 
-76,432 
-367,978 ro 
I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 18. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BC1-2C8 MEASURES 10 ASSIST SMALL PRODUCERS -0,001 -0,002 0,006 0,003 
301-20 MILK AND MILK PRODUCTS 
B01-20 RN MILK AND MILK PRODUCTS 
B01-20 TOT MILK AND MILK PRODUCTS 266,406 376,692 503,744 7,739 129,695 974,052 168,641 215,395 -0,582 1.051,230 11,604 302,205 
266,406 376,692 503,744 7,739 129,695 974,052 168,641 215,395 -0,582 1.051,230 11,604 302,205 4.006,821 
4.006,821 
ro 
ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 19. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-210 REFUNDS ON BEEF/VEAL 78,361 41,661 437,822 0,023 29,780 240,106 160,547 126,653 0,043 175,465 42,075 1.332,536 
B01-2110 PRIVATE STORAGE -0,229 -0,013 0,001 -0,113 0,254 -0,099 
B01-2U1 TECHNICAL COSTS OF PUBLIC STORAGE 1,416 13,883 50,680 4,180 64,362 84,926 27,702 0,777 43,924 291,850 
BOl-2112 FINANCIAL COSTS OF PUBLIC STORAGE 0,462 3,923 11,799 0,959 16,350 26,409 7,791 0,218 19,675 87,585 
B01-2113 OTHER PUBLIC STORAGE COSTS 
B01-2113 RN OTHER PUBLIC STORAGE COSTS 
B01-2113 TOT OTHER PUBLIC STORAGE COSTS -3,190 -11,130 36,825 
-3,190 -11,130 36,825 -3,731 41,980 12,300 16,540 -0,014 -2,260 -6,309 -16,341 
-3,731 41,980 12,300 16,540 -0,014 -2,260 -6,309 -16,341 64,671 
64,671 
B01-2114 DEPRECIATION OF STOCKS 5,810 78,158 379,825 24,430 425,289 452,455 178,421 3,157 199,020 1.746,565 
uui-ai iiiiLnfLiinuii jiunnuL ur DLLf 
B01-211 RN INTERVENTION STORAGE OF BEEF 
801-211 TOT INTERVENTION STORAGE OF BEEF 
B01-2120 PREMIUMS FOR SUCKLER COWS 
B01-2121 SPECIAL PREMIUM 
801-2122 CALF PREMIUMS 
801-2123 PREMIUMS FOR THE SLAUGHTER OF ADULT 
CATTLE OTHER THAN COWS 
801-2129 OTHER INTERVENTION 
B01-212 INTERVENTION OTHER THAN STORAGE OF 
BEEF ,"470 OH.OJJ H/0.7UJ. 
4,498 84,833 478,901 CJ,Oi.O Jtl ,70i. JIJ,7II LJU,HJ3 "U.Ull 1,07^ -0.JU7 L10,3}L 
25,826 547,982 575,977 230,453 -0,014 1,892 -6,309 246,532 
0,078 0,067 8,445 7,775 53,712 178,563 67,144 18,173 0,399 2,300 8,980 91,104 
12,844 14,416 157,792 5,359 24,360 72,752 47,280 35,827 0,447 15,458 4,376 62,587 
0,024 0,426 0,003 
0,001 
12,921 14,483 166,237 13,133 78,072 251,315 114,448 54,425 0,846 17,757 13,356 153,695 e..Lyu,jii. 
2.190,571 
436,739 
453,496 
0,453 
0,001 
890,689 ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 20. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-21 BEEF/VEAL 
BOl-21 RN BEEF/VEAL 
BOl-21 TOT BEEF/VEAL 95,780 140,977 1.082,959 13,156 133,678 1.039,403 850,972 411,531 0,876 195,115 7,047 442,301 
95,780 140,977 1.082,959 13,156 133,678 1.039,403 850,972 411,531 0,876 195,115 7,047 442,301 4.413,795 
4.413,795 
ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 21. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-220 EXPORT REFUNDS FOR SHEEPMEAT AND 
GOATMEAT 
B01-2210 PRIVATE STORAGE 
B01-2219 OTHER INTERVENTION 0,015 0,721 0,006 1,775 2,517 
BOl-221 INTERVENTION IN THE FORM OF STORAGE OF 
SHEEPMEAT AND GOATMEAT 0,015 0,721 0,006 1,775 2,517 
B01-2220 EWE AND GOAT PREMIUMS 
801-2221 SLAUGHTER PREMIUMS 
BOl-2229 OTHER INTERVENTION 1,655 2,741 32,874 187,378 423,831 162,645 159,997 227,613 0,089 43,047 54,827 375,886 
74,12? 1.672,583 
74,127 
BOl-222 INTERVENTION OTHER THAN STORAGE Of 
SHEEPMEAT AND GOATMEAT 1,655 I.lhl 32,8/4 187,378 423,831 162,645 159,997 227,613 0,089 43,047 54,827 450,013 1.746,710 
801-22 SHEEPMEAT AND GOATMEAT 1,655 2,741 32,889 187,378 424,552 162,645 160,002 227,613 0,089 43,047 54,827 451,788 1.749,227 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUOGET (ECU MILLION) 22. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
801-230 REFUNDS ON PIGMEAT 4,628 99,248 -20,260 0,061 11,407 3,277 1,318 4,610 0,006 22,894 0,838 2,433 130,459 
11,224 
-0,054 801-231 INTERVENTION FOR PIGMEAT 2,983 5,693 0,378 0,591 0,183 -0,006 0,720 0,573 0,108 
B01-239 OTHER INTERVENTION -0,054 
801-23 PIGMEAT 7,558 104,941 -19,882 0,061 11,998 3,460 1,312 5,330 0,006 23,467 0,838 2,541 141,630 
ro 
O 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 23. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGO COMMUNITY TOTALS 
BOl-240 REFUNDS ON EGGS 1,713 0,537 6,086 0,074 1,526 2,906 0,001 0,118 19,176 0,031 0,583 32,752 
160,383 B01-241 REFUNDS ON POULTRYMEAT 9,907 19,096 9,832 0,071 2,215 100,830 0,011 0,885 10,759 3,633 3,144 
B01-249 OTHER INTERVENTION 
B01-24 EGGS AND POULTRYMEAT 11,620 19,633 15,918 0,145 3,741 103,736 0,011 1,003 29,936 3,665 3,727 193,136 
ro 
-vl 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 24. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-250 TRANSHUMANCE 
BOl-2510 POSEIDOM 
BOl-2511 POSEIMA 
BOl-2512 POSEICAN 5,988 5,988 
BOl-251 POSEIDOM - PLANT PRODUCTS 5,988 5,988 
801-253 
801-259 OTHER 
B01-25 OTHER ANIMAL PRODUCT AID MEASURES 
801-2 ANIMAL PRODUCTS 
B01-2 RN ANIMAL PRODUCTS 
B01-2 TOT ANIMAL PRODUCTS 5,988 
383,020 644,984 1.615,628 208,479 703,663 2.283,297 1.180,939 860,871 0,389 1.342,795 83,969 1.202,562 
383,020 644,984 1.615,628 208,479 703,663 2.283,297 1.180,939 860,871 0,389 1.342,795 83,969 1.202,562 5,988 
10.510,596 
10.510,596 ro 
CO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 25. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-300 REFUNDS ON CEREALS EXPORTED IN THE FORM 
OF CERTAIN SPIRITUOUS BEVERAGES 0,034 0,874 55,781 56,689 
B01-301 REFUNDS ON CERTAIN GOODS OBTAINED BY 33,611 49,174 90,476 4,947 26,587 75,320 45,859 109,307 0,046 127,658 2,801 77,130 
PROCESSING AGRICULTURAL PRODUCTS 642,916 
801-30 REFUNDS ON CERTAIN GOODS OBTAINED BY 33,611 49,174 90,476 4,947 26,621 75,320 46,732 109,307 0.046 127,658 2,801 132,911 
PROCESSING AGRICULTURAL PRODUCTS 699,604 
I 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 26. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BOl-310 ACCESSION COMPENSATORY AMOUNTS GRANTED 
IN INTRA-COMMUNITY TRADE -0,007 -0,236 1,086 3,207 6,046 1,640 0,002 12,017 0,073 4,231 0,159 28,220 
B01-31 ACCESSION COMPENSATORY AMOUNTS GRANTED 
IN INTRA-COMMUNITY TRADE -0,007 -0,236 1,086 3,207 6,046 1,640 0,002 12,017 0,073 4,231 0,159 28,220 
OJ 
o 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 27. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-32OO H.C.A.ON IMPORTS GRANTED BY IMPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) 
BOl-3201 M.C.A.ON IMPORTS GRANTED BY EXPORT.MEMB. 
STAT.ON BEFALF OF IMP.MEMB.ST.(DEP.CUR.) 
B01-3202 M.C.A.ON IMPORTS LEVIED BY IMPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 
B01-3203 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 
801-3204 M.C.A.ON EXPORTS LEVIED BY EXPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) 30,017 0,026 
0,685 0,797 0,655 
0,023 
0,002 0,124 
2,079 0,041 0,091 
-0,001 0,837 5,543 
0,001 
-0,004 -20,753 
9,501 
-11,385 0,002 -0,005 -0,004 0,001 
-10,741 -11,099 36,638 
4,257 
-20,733 
9,503 
-33,232 
801-320 MONETARY COMPENSATORY AMOUNTS IN 
INTRA-COMMUNITY TRADE 0,685 0,797 0,681 18,628 -11,226 2,205 0,036 0,087 -9,904 -5,555 
3,691 -3,566 
B01-3210 PART.OF M.C.A.GRANTED ON IMP.(INTO MEMB. 
STAT.WITH A DEPREC.CURR.)EXC.IMPORT LEVY 
B01-3211 M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURRENCY) 0,065 0,159 
0,551 0.009 0.010 3,851 
0.635 l 
I B01-321 MONETARY COMPENSATORY AMOUNTS IN TRADE 
WITH NON-MEMBER COUNTRIES 0,065 0,159 0,551 0,009 0,010 3,691 4,486 
B01-32 MONETARY COMPENSATORY AMOUNTS LEVIED OR 0,685 0,797 0,746 18,788 -10,675 2,205 0,036 0,087 
PAID IN TRADE IN AGRICULTURAL PRODUCTS 0,009 -9,895 -1,864 0,920 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 28. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
BO1-330 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (CEREALS) 25,325 26,755 7,804 0,275 3,687 76,334 0,836 0,169 0,849 142,035 
B01-331 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (RICE) -0,031 0,592 9,057 9,618 
B01-332 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SUGAR) 2,028 5.070 0.012 7,110 
B01-333 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIL) 
B01-333 RN REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIL) 
B01-333 TOT REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE OIL) 0,028 
0,028 0,028 
0,028 
B01-334 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (SKIMMED-MILK POWDER) 2,223 17,938 13,347 12,786 
14,303 46,294 
B01-335 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID (BUTTEROIL) 2,238 16,541 
801-33 REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 
B01-33 RN REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 
B01-33 TOT REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 31,782 26,755 30,812 0,275 4,279 76,334 13,347 9,921 0,169 27,950 
31,782 26,755 30,812 0,275 4,279 76,334 13,347 9,921 0,169 27,950 221,626 
221,626 OJ 
ro 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 29. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-340 INTEREST PAYMENTS TO M.S.,AFTER CHANGES 
IN METHOD OF FINANC.EAGGF GUAR.EXPEND. 24,944 40,022 16,243 4,738 85,947 
801-34 INTEREST PAYMENTS TO M.S.FOLLOW.CHANGES 
IN METHOD USED FOR FINANCING EXPENDITURE 24,944 40,022 16,243 4,738 85,947 
OJ 
OJ 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 30. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
B01-350 DISTRIBUTION OF AGRICULT.PRODUCTS TO THE 2,716 1,830 0,197 35,957 26,355 4,574 24,089 0,040 2,504 10,927 20,978 —J- 130,167 
MOST DEPRIVED PERSONS IN THE COMMUNITY [ 
B01-35 DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 2,716 1,830 0,197 35,957 26,355 4,574 24,089 0,040 2,504 10,927 20,978 130,167 
DEPRIVED PERSONS IN THE COMMUNITY 
OJ 4> 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 31. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-360 MEASURES TO COMBAT FRAUD AFFECTING THE - 23,120 23,120 
AGGF GUARANTEE SECTION 
B01-361 1,485 1,485 
B01-36 MEASURES TO COMBAT FRAUD AFFECTING THE 24,605 24,605 
EAGGF GUARANTEE SECTION 
OJ 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 32. ! 
BELGIQUE DANMARK DEUTSCHLANO ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
Hll J/C CLEARANCE OF PREVIOUS YEARS'ACCOUNTS AND 78,948 — - 78,948 
RESIDUAL APPROPRIATIONS 
yOl-3 7 CLEARANCE OF PREVIOUS YEARS'ACCOUNTS AND 78,948 - 78,948 
RESIDUAL APPROPRIATIONS 
OJ 
o 
EAGGF GUARANTEE ! 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 33. ! 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
BOl-3800 AID FOR SMALL PRODUCERS OF ARABLE CROPS — 9,040 - - 9,040 
B01-3801 ENCOURAGEMENT FOR GROWING TRADITIONAL 0,001 0,001 0,001 0,206 0,002 0,211 
CEREALS 
B01-3802 AID FOR SMALL COTTON PRODUCERS 14,493 2,483 16,976 
B01-3803 PURCHASE OF MILK QUOTAS 0,021 0,021 
B01-3804 SUCKLER-COW PREMIUM FOR MIXED HERDS 0,001 0,579 5,980 5,270 0,080 11,911 
B01-3805 EWE PREMIUM IN LESS-FAVOURED AND 0,275 26,692 30,460 99,808 37,138 0,017 6,659 65,235 266,285 
MOUNTAIN AND HILL AREAS 
B01-3809 OTHER 
B01-380 DIFFERENTIAL APPLICATION OF AGRICULTURAL 0,277 0,001 27,273 44,953 102,312 52,364 5,270 0,002 0,017 0.080 6.659 65.235 304.444 
MARKET MECHANISMS ! OJ 
^J 
B01-381 QUALITY PROMOTION MEASURES 
B01-382 INFORMATION ON RURAL DEVELOPMENT 
B01-389 OTHER RURAL DEVELOPMENT MEASURES 
B01-38 RURAL DEVELOPMENT SCHEMES LINKED TO 0,277 0,001 27,273 44,953 102,312 52,364 5,270 0,002 0,017 0,080 6,659 65,235 304,444 
MARKET OPERATIONS 
B01-3 ANCILLARY EXPENDITURE 69,065 78,321 150,394 97,311 204,563 313,167 86,205 155,424 0,273 158,275 19,461 217,419 24,605 1.574,481 
B01-3 RN ANCILLARY EXPENDITURE - - - - — 
B01-3 TOT ANCILLARY EXPENDITURE 69,065 78,321 150,394 97,311 204,563 313,167 86,205 155,424 0,273 158,275 19,461 217,419 24,605 1.574,481 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 34. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS 
' «01-400 SET-AIDE - GUARANTIE SECTION SHARE 
I 
' 801-401 TEMPORARY FALLOWING SCHEME 0,063 0,480 35,770 0,008 1,511 19,683 0,099 66,963 0,006 2,627 
0,630 8,406 0,202 0,004 0,440 10,735 137,947 
9,682 
B01-40 SET-ASIDE - GUARANTEE SECTION SHARE 0,063 0,480 36,401 0,008 1,511 28,089 0,300 66,963 0,010 3,067 10,735 147,629 
801-4 SET-ASIDE 0,063 0,480 36,401 0,008 1,511 28,089 0,300 66,963 0,010 3,067 10,735 147.629 
OJ CO 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 35. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B01-500 MONETARY RESERVE 
801-50 MONETARY RESERVE 
B01-5 MONETARY RESERVE 
801 EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
801 RN EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 
B01 TOT EUROPEAN AGRICULTURAL GUIDANCE AND 
GUARANTEE FUND, GUARANTEE SECTION 1.360,483 1.159,760 4.536,829 2.230,610 3.556,209 6.816,987 1.322,472 5.130,089 
5,056 1,553 36,952 2,193 26,793 26,935 4,354 
1.365,538 1.161,312 4.573,781 2.230,610 3.558,402 6.843,780 1.349,407 5.134,444 1,130 2.163,511 422,155 2.309,563 108,711 
13,306 0,051 3,005 37,192 
1,130 2.176,817 422,206 2.312,568 145,903 31.118,508 
157,389 
31.275,898 
OJ 
O 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 36. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
B02-220 SET-ASIDE 
B02-221 INCOME AID 0,063 0,480 35,770 0,008 1,511 19,683 0,099 66,963 0,006 2,627 
5,906 16,264 3,765 10,735 137,947 
25,936 
B02-22 SET-ASIDE AND INCOME AID 0,063 0,480 41,677 0,008 1,511 35,947 0,099 70,729 0,006 2,627 10,735 163,882 
B02-2 OTHER STRUCTURAL OPERATIONS 0,063 0,480 41.677 0,008 1.511 35,947 0.099 70,729 0,006 2,627 10,735 163,882 
4> 
O 
EAGGF GUARANTEE 
EXPENDITURE CHARGED AGAINST THE 1992 BUDGET (ECU MILLION) 37. 
BELGIQUE DANMARK DEUTSCHLAND ELLAS ESPANA FRANCE IRELAND ITALIA LUXEMBOURG NEDERLAND PORTUGAL UNIT.KINGD COMMUNITY TOTALS ! 
802-900 REFUNDS ON FISHERY PRODUCTS 
B02-901 INTERVENTION FOR FISHERY PRODUCTS 1,942 
0,132 1,407 0,067 0,740 11,468 9,851 1,881 1,371 0,029 1,595 1,590 1,942 
30,132 
B02-90 FISHERIES GUARANTEE FUND 0,132 1,407 2,008 0,740 11,468 9,851 1,881 1,371 0,029 1,595 1,590 32,074 
B02-9 COMMON POLICY ON FISHERIES AND THE SEA 0,132 1,407 2,008 0,740 11,468 9,851 1,881 1,371 0,029 1,595 1,590 32,074 
B02 EUROPEAN STRUCTURAL OPERATIONS AND 
FISHERY PRODUCTS 0,195 1,1 43,685 0,749 12,979 45,798 1,979 72,100 0,006 2,656 1,595 12,326 195,956 
TOTAL TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
TOTAL RN TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 
TOTAL TOT TOTAL COSTS CONCERNING THE EAGGF, 
GUARANTEE SECTION, AND EQUIVALENT 1.373,220 1.165,773 4.835,264 2.231,358 3.577,402 6.925,620 1.425,967 5.207,868 
5,056 1,553 36,952 2,193 26,793 26,935 4,354 
1.378,276 1.167,325 4.872,216 2.231,358 3.579,595 6.952,413 1.452,902 5.212,222 1,136 2.379,083 423,750 2.458,823 108,711 32.113,976 
13,306 0,051 3,005 37,192 157,389 
1,136 2.392,389 423,801 2.461,829 145,903 32.271,365 
ANNEX 3 : EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) 
(ECU mil I ion) 
SECTOR OR TYPE OF MEASURE 19 8 8 (2) 19 8 9 (3) 19 9 0 (3) 19 9 1 (3) 19 9 2 (3) 
81 - 100 to 103 
B1 - 104 
81 - 11 
B1 - 120 to 124 
B1 - 125 to 128 
B1 - 13 
B1 - 15 
B1 - 16 
B1 - 17 CEREALS 
Refunds 
Intervention, of which: 
- Product ion refunds 
- Aid for durum wheat 
- Storoge 
- Co—responsibiIIty levy 
RICE 
Refunds 
Intervention 
SUGAR 
Refunds 
Intervention, of which: 
- Reimbursement of storage costs 
OLIVE OIL 
Refunds 
Intervention 
OILSEEDS 
Refunds 
Intervention, of which: 
— Rape and sunflower seed 
— Soya 
— Flax seed 
PROTEIN PLANTS 
Refunds 
Intervention, of which: 
- Peas and field beans 
- Dried fodder 
FIBER PLANTS AND SILK WORMS, of which: 
— Flax and hemp 
- Cotton 
FRUIT AND VEGETABLES 
Refunds 
- Fresh 
- Processed 
Intervention 
- Fresh 
- Processed 
WINE PRODUCTS 
Refunds 
Intervention, of which: 
- Private storage aid 
- Compulsory distillation of the 
by-products of wine-making 
- Distillation 
TOBACCO 
Refunds 
Intervent Ion 4.264.4 3.1S0.0 3.799,5 
2.924, 
1.339, 2.597.1 
352.9 2.443.4 
1.356,1 
393.3 
275.1 
1.274.7 
-«77.5 301,2 
365.0 
576.4 
-720.5 275.9 
419.5 
1.251,4 
-656.2 
72.8 111,5 
2.081.8 
1.366, 
313, 
943.0 
64, 
880, 
2.971.8 
24, 
2.946, 45.3 
66.2 
1.979.8 85.1 
1.368.3 
1.431.3 
328.5 29,1 
36.0 
923.9 
462.4 
428.9 421.6 383.3 
1.464.5 1.168.2 
93.1 
1.371.4 134.9 
1.033.3 
2.673.6 3.477.0 
3.8 
2.667.8 1.0 
3.476,0 
2.341.0 
370.2 
33.3 
689.3 
454.2 
708,2 689,3 
64.6 
643.6 
1.545.6 
43, 
1.502, 471.1 
217.3 
23.5 
428.2 
48.5 
16.1 
234.0 
409.6 
85.5 
96,9 
627,5 642.9 
600.7 
1.018.6 642.9 
78.7 
939.9 
1.147.7 
45,3 
1.102.4 .176,6 
460.4 
30.0 
423.5 
218.9 
29.1 
570.9 
63.4 
15,3 
433.1 
506,8 
67.4 
78.5 
422.5 2.856.2 
581.3 
37.6 
834.8 
380.3 
1.253.0 834.8 
80.6 
1.172.4 
745.2 
54,7 
690.5 536.4 
298.0 
40.3 
539.8 
67,0 
13,6 
603.4 
569.0 
39.9 
68.3 
267,4 
966.1 1.138.8 
43.1 
923,0 61.9 
1.076,9 1.232,1 
61.9 
j 1.170.2 5.077.4 5.456.9 
3.601.5 
1.475.9 3.139,7 
2.317,2 
419,1 
516.1 
1.419.4 
- 924.3 360,7 
456.4 
497,4 
098.8 
111.9 87.3 
77,8 
34.1 91.8 
- 4.5 
1.814.9 1.937.4 
1.251.2 
363,7 1.305.6 
631.8 
460.9 
1.874.2 
111.8 
1.762.4 
3.549.5 
0.5 
3.349.0 
2.876.7 
594.6 
76.4 
959.0 
521.8 
1.106.5 959.0 
94.8 
1.011,7 
1.047,8 
55.5 
992.3 550.8 
403.9 
33.6 
487,9 
76.9 
17.9 
412.0 
599,7 
41.1 
72,3 
367.2 1.754.3 
48.4 
1.705.9 
4.132.0 
862.0 
771,3 
1.261.7 0.1 
!31 •> 
862.0 
116.7 
1.145.0 
1.087.2 
77.3 
1.009,9 . 118.2 
476.4 
125.7 
480.3 
380.2 
29.0 
742.1 
91,6 
25.1 
516.0 
629,0 
40.4 
89,2 
320,7 
1.329.6 
65,3 
1,264,3 1.233,0 
71,9 
1.161,1 ro 
ANNEX 3 : EAGGF GUARANTEE EXPENDITURE BY SECTOR (1) (CTO) 
(ECU mill ion) 
CHAPTERS SECTOR OR TYPE OF MEASURE 19 8 8 (2) 19 8 9 (3) 19 9 0 (3) 19 9 1 (3) 1 9 9 2 (3) 
OTHER SECTORS OR PLANT PROOUCTS, of which: 
- Seeds 
- Hops 84.5 
50.4 
8.5 62,2 
21,0 73.5 
10,6 66.7 
0.9 81.5 
9.9 
TOTAL FOR TITLE 81 - 1 1*011,9 '8.385.8 
81 - 20 
81 - 21 
Bl - 22 
91 - 23 
Bl - 24 
Bl - 25 MiLK AND MILK PROOUCTS 
Refunds 
intervention, of which: 
- Aid for skimmed milk 
- Storage of skimmed milk 
- Storage of butter 
- Oisposal of butter 
- Fin. contribution of milk producers 
- Expansion of the markets 
8EEFAEAL 
Refunds 
Intervention, of which: 
- Public and prlvote storoge 
- Suck 1er cow premium 
- S~ec!e! ~r««ium 
SHEEPMEAT ANO GOATMEAT 
Refunds 
Intervent ion 
PIGMEAT 
Refunds 
Intervent ion 
EGOS ANO POULTRY 
Refunds 
- Eggs 
- Pou I try 
OTHER MEASURES CONCERNING ANIMAL PROOUCTS 5.915, 1 4.955.9 5.636.6 4.006.8 
3.013.9 
2.901,2 2.868.6 
2.118.4 1.930.8 
3.025. 1 2 2*9.0 
3 387.6 056. 1 
950.7 
2.475.8 
1.293,7 
215,6 768.7 
1.707.1 1 623.3 
-10.5 
708.1 
241 .5 
-535.6 
187.6 
1 2*5.6 
156.3 1.080,5 
2.2 
456.4 
354.9 
-890,3 
225,8 
2428.5 2.833.2 
1.293.7 
172.3 
43.3 
234.1 1.343.1 
1.085.4 
1.452.8 
199.0 
62.0 
234.1 663.0 
182.3 1.110.0 
1.723.2 
1.452.3 
174.0 
72,9 843,9 
394.7 
580,5 
524.9 
-348,3 
268,6 
997,7 
292,4 i 052.7 
270.5 
661 .4 
669.6 
- 352.4 
2*8.3 1.086.5 
- 432.9 
88.3 
508.5 
- 368.0 
301.8 
4.295.0 4.413.8 
1 282.4 
3.012.6 .332.5 
.081.3 
2.302.8 
366.9 
33* .9 2.190,6 
436.7 
453. D 
178.5 252.2 
169.2 141.6 
199.5 
52.7 
178.5 130.4 
11.2 
193.2 
33.3 
160.8 48.4 
185.7 33.1 
145.4 35.7 
133.5 32.8 
160.4 
6.0 4^ 
OJ 
TOTAL FOR TITLE Bl 10.094.3 9.363.4 9.666.8 12.143,* 10.510.6 
81 - 30 
81 - 31 
B1 32 REFUNQS ON CERTAIN GOODS OBTAINED BY 
PROCESSING AGRICULTURAL PRODUCTS 
ACCESSION COMPENSATORY AMOUNTS GRANTED IN 
INTRA-COMMUNITY TRADE 
MONETARY COMPENSATORY AMOUNTS LEVIED OR 
PAI0 IN INTRA-COMMUNITY TRADE 602,4 
64.3 
503.2 552.1 
41.5 
322.8 511.5 
36.6 
270.9 704. 1 
28.3 
130,7 28.2 
0.9 
ANNEXE 3 : EVOLUTION DES DEPENSES OU FEOGA-GARANTIE PAR SECTEUR (1) (SUITE) 
(en millions d'écus) 
CHAPTERS 
81 - 33 
81 - 34 
Bl - 35 
Bl - 36 
81 - 37 
81 - 38 SECTORS OR TYPE OF MEASURE 
REFUNDS IN CONNECTION WITH COMMUNITY 
FOOD AID 
INTEREST PAYMENTS TO MEMBER STATES AFTER 
CHANGES IN METHOD OF FINANCING EXPENDITURE 
DISTRIBUTION OF AGRICULTURAL PROOUCTS TO 
THE MOST DEPRIVED PERSONS IN THE COMMUNITY 
MEASURES TO COMBAT FRAUD IN CONNECTION 
WITH THE EAGGF GUARANTEE SECTION 
CLEARANCE OF ACCOUNTS OF PREVIOUS YEARS 
ANO REMAINING APPROPRIATIONS 
RURAL DEVELOPMENT MEASURES LINKED TO 
THE MARKETS 
TOTAL FOR TITLE B1 - 3 
TOTAL FOR TITLES B1 - 1. Bl - 2. Bl - 3 
Bl - 40 SET-ASIDE - GUARANTEE SECTION 
TOTAL FINANCED WITHIN THE GUIDELINE 
GUIDELINE 
[Bl - 30) [MONETARY RESERVE] 
EXPENDITURE FINANCED OUTSIDE THE GUIDELINE 
B2 - 90 
BO - 10 FISHERS GUARANTEE FUND 
Refunds 
Intervention 
REPAYMENT TO MEMBER STATES OF COST OF 
DEPRECIATION OF STOCKS OF AGRICULTURAL 
PRODUCTS AND SPECIFIC OISPOSAL OF 
BUTTER FROM PUBLIC STOCKS 
EXPENDITURE USING APPROPRIATIONS 
CARRIED OVER FROM PREVIOUS YEAR 
TOTAL EAGGF GUARANTEE EXPENDITURE 19 8 8 (2) 
242.7 
37.5 
65.8 
+29.2 
1.547.1 
26.400.4 
-
26.400.4 
27.500.0 
[1.000.0] 
46.9 
-0.1 
47.0 
1.240,0 
27.687,3 19 8 9 (3) 
132.6 
48.5 
132,9 
-202.7 
1.027,7 
24.403,0 
3,0 
24.406,0 
28.624.0 
[1.000.0] 
24.0 
0.1 
23.9 
1.442,9 19 9 0 (3) 
85.6 
66.6 
136.9 
3.0 
-377.9 19 9 1 (3) 
217.0 
84.7 
145.0 
20.1 
-437.8 
388.2 
733.2 Î 1.280,3 
25.048.0 
21.2 
£*) . V«J» , i 
30.630.0 
[1.000.0] 
23.6 
23.6 
1.360,7 
23.872.9(4) 26.433.3(4) 
i 30.883.9 
76.9 
*rt neri a 
32.511.0 
[1.000.0] 
26.2 
26.2 
797.3 
601.6 19 9 2 (3) 
221.6 
86.0 
130.2 
24.6 
79.0 
304,4 
1.574.5 j 
30.970.9 
147.6 
31.118 5 
35.039.0 
[1.000.0] 
32.1 
1 .9 
30.2 
799.5 
157.4 
32.385.9(4) 32.107.3(4) 
(1) The expenditure Is based on the claims by the Member States under the advance payments arrangements and charged to each year in accordance with Article 100 of the Finoncial Regulation. 
(2) Expenditure charged against the 1988 budget (beginning of november 1987 / 15 October 1988) 
(3) Expenditure charged from 16 October to 15 October of the following yeor 
(4) Not including set-aside payments by the Guidance Section (item 802-220) and income support (Item 802-221). which is not paid by the Guarantee Section but the Community's finoncial 
contribution for which Is paid according to the EAGGF Guarantee financing rules. 
1992 (1) ANNEX 4 
BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY 
(not including expenditure using appropriations carried over from 1991) 
(2) SECTEURS TOTAL EXPENDITURE 
ECU mi 11 ion EXPORT REFUNDS 
ECU mi I I ion INTERVENTION (3; 
ECU mi 11 ion 
1.10 
1.11 
1.120-1.124 
1.125-1.128 
1.13 
1,14 
1.15 
1.16 
1.17 
1.18 
Of which: 
1.20 
1.21 
1.22 
1.23 
1.24 
1.25 
1.30 
1.31 
1.32 
1.33 
1.380 
2.90 
0.101 CEREALS, of which: 
- Rice 
SUGAR 
OLIVE OIL 
OILSEEDS, of which: 
- Rape and sunflower seed 
PROTEIN PLANTS, of which: 
- Peas and field beans 
- Dried fodder 
FIBER PLANTS, of which: 
- Flax and hemp 
- Cotton 
FRUIT AND VEGETABLES, of which: 
- Processed fruuit and vegetables 
WINE PRODUCTS 
TOBACCO 
OTHER CROP OR SECTOR PRODUCTS 
- Seeds 
MILK PRODUCTS, of which: 
- Skimmed ml Ik 
- Butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER ANIMAL PRODUCT AID MEASURES 
NON-ANNEX II PRODUCTS 
ACCESSION COMPENSATORY AMOUNTS 
MONETARY COMPENSATORY AMOUNTS 
FOOD AID REFUNDS 
DIFFERENTIATION OF AGRICULTURAL 
MARKET MECHANISMS 
FISHERIES GUARANTEE FUND 
REPAYMENT TO M.S. OF COSTS FOR 
SPECIFIC DISPOSAL OF BUTTER FROM 
PUBLIC STOCKS 
SUBTOTAL 
189 
37 EMERGENCY MEASURES 
CLEARANCE OF PREVIOUS YEARS 
OTHER 
TOTAL 5.544,2 
1.937,4 
1.754.3 
4.132,0 
862,0 
771,3 
1.261,7 
1.087,2 
1.233,0 
100,7 
4.006,8 
4.413,8 
1.749.2 
141,6 
193,2 
6,0 
699,6 
28,2 
- 3,0 
221,6 
304,4 
32,1 
799,5 (87,3) 
(2.118,3) 
(480,3) 
(280,2) 
(29,0) 
(742,1) 
(654,1) 
(81,5) 
(892,7) 
(905,3) 17,4 
6,1 
5,5 
12,9 
2,7 
2,4 
4,0 
3,4 
3,9 
0,3 
12,5 
13,8 
5.5 
0|4 
0,6 
p.m. 
2,2 
0,1 
p.m. 
0,7 
1,0 
0,1 
2,5 3.231,5 
1.305,6 
48,4 
0,1 
116,7 
77,3 
71,9 
2.056,1 
.332,5 
130,4 
193,2 
699,6 
0,6 
221,6 
1,9 (91,8) 
(-) 
(-) 
(-) 
(-) 
(25,1) 
(239,2) 
(308,5) 34,1 
13,8 
0,5 
p.m. 
1,2 
0,8 
0,8 
21,7 
14,0 
1,4 
2,0 
7,4 
p.m. 
2,3 
p.m. 2.312,7* 
631,8 
1.705,9 
4.131,9 
862,0 
771,3 
1.145,0 
1.009,9 
1.161,1 
100,7 
1.950,7* 
3.081,3 
1.749.2 
11,2 
6,0 
28,2 
- 3,6 
304,4 
30,2 
799,5 (-4,5; 
[2.118,3) 
(480,3) 
(380,2) 
(29,0) 
(742,1) 
(629,0) 
(81,5) 
(653,5) 
(596,8) 
31.276,8 
202,0 
78,9 
392,3 (4) 98,0 
0,6 
0,2 
1,2 
31.950,0 100 9.487,4 
i.e. : 30,3 % 
of agrlcultu 100 21.789,4 10,6 
2,9 
7,8 
19,0 
4,0 
3,6 
5,3 
4,6 
5,3 
0,5 
9,0 
14,1 
8,0 
p.m. 
p.m. 
0,1 
p.m. 
1,4 
0,1 
3,7 
100 
r a e x i.e. : 69,7 % 
p e n d i t u r e (31.276,8) i 
I 
(1) Expenditure charged against the 1992 budget. 
(2) Budget chapters or articles. 
(3) The breakdown of intervention by economic category is shown in Annex 7. 
(4) Including ECU 3,9 million in MCAs granted on imports (Item B01-3210). 
(*) Including co-responsibility levies for cereals and the financial contribution of milk producers. 
ANNEX 5 
BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY (1988-1992) 
Total expenditure (Including CAs) 
Refunds (R)(**) 
Intervention and sinilar (I) 
measures 
Cereals (not Including rice) 
A (**) I 
Sugar 
R (•*) 1 
OI Iseeds 
R 
1 
Milk ârîd S'"' nrrirliirte 
R (••) 1 
Beef/vea1 
R 
1 
Other products or headings (2) 
R (••) 1 19 8 8 
(1) (*) 
Mio ecus 
27.554,8 
9.928,8 
17,626,0 
4.422,8 
3.083,0 
1.339,8 
2.081,8 
1.566,1 
515,7 
2.971,8 
24,9 
2.946,9 
R.983.5 
3.Ô82J3 
2.901.2 
2.475,8 
768.7 
1.707,1 
9.619,1 
1.403,8 
8.215,3 X 
100,0 
36,0 
64,0 
16,1 
11.2 
4,9 
7,6 
5,7 
1,9 
10,8 
0.1 
10.7 
21.7 
10,5 
9,0 
2.8 
6,2 
34,8 
5,0 
29,8 19 8 9 
Mio ecus 
25.840,0 
9.714,0 
16.126,0 
3.213,5 
2.660,6 
552,9 
1.979,8 
1.451,3 
528,5 
2.673,6 
5,8 
2.667,8 
5.040.7 
2.922|3 
2.118,4 
2.428,5 
1.343,1 
1.085,4 
10.503,9 
1.330.9 
9.173.0 % 
100,0 
37,5 
62,5 
12,4 
10,2 
2,2 
7,7 
5,6 
2,1 
10,3 
10,3 
19.5 
8,2 
9,4 
5,2 
4,2 
40,7 
5,2 
35,5 19 9 0 
Mio ecus 
26.527,5 
7.721,9 
18.805,6 
3.855,9 
2.499,9 
1.356,0 
1.391,1 
928,7 
462,4 
3.477,0 
1,0 
3.476,0 
4.971.7 
1.946,6 
3.025,1 
2.833,2 
1.110,0 
1.723,2 
9.998,6 
1.235,7 
8.762,9 % 
100,0 
29,2 
70,8 
14,5 
9,4 
5,1 
5.2 
3,5 
1,7 
13,1 
13,1 
18.8 
7,4 
11,4 
10,7 
4,2 
6,5 
37,7 
4,7 
33,0 1 9 9 1 (3) 
Mio ecus 
31.891,0 
10.079,7 
21.811,3 
5.208,3 
3.732,4 
1.475,9 
1.819,3 
1.255,6 
563,7 
3.549,5 
0,5 
3.549,0 
5.706.4 
2.319,0 
3.387,4 
4.295,0 
1.282,4 
3.012,6 
11.312,5 
1.489,8 
9.822,7 % 
100,0 
31,6 
68,4 
16,3 
11,7 
4,6 
5,7 
3,9 
1,8 
11,1 
p.m. 
11,1 
17,9 
7,3 
10,6 
13,5 
4,0 
9,5 
35,5 
4,7 
30,8 1 9 9 2 (3) 
(*) Mio ecus 
31.276,8 
9.487,4 
21.789,4 
5.598,9 
3.281,7 
2.317,2 
1.944,5 
1.312.7 
631,8 
4.132,0 
0,1 
4.131,9 
4.069,7 
2.119,0 
1.950,7 
4.413,8 
1.332,5 
3.081,3 
11.117,9 
1.441,4 
9.676,5 % 
100,0 
30,3 
69,7 
17,9 
34,6 
10,6 
6,2 
13,8 
2,9 
13,2 
p.m. 
19,0 
13,0 
22,4 
9,0 
14,1 
14,0 
14,1 
35,6 
15,2 
44,4 
(*) Not Including consequences of accounts clearance, set-aside or miscellaneous measures 
(interest payments after the changes In financing methods, free distribution, fraud prevention, MCAs granted on imports). 
(*•) Including refunds in connection with food aid operations. 
(1) Expenditure charged against the 1988 budget. 
(2) Including depreciation of stocks and specific disposal of butter from public stocks (1 240.0 in 1988, 1 442.9 in 1989, 
1 360.7 In 1990, 797.3 in 1991 and 799.5 In 1992). 
(3) Not Including expenditure using appropriations carried over from previous year. o 
ANNEX 6 : EAGGF GUARANTEE EXPENDITURE: BREAKDOWN BY SECTOR ANO PERCENTAGE (1988-1992) (1) 
SECTOR 19 8 8 (3) 
ECU mil. 19 8 9 (4) 
ECU mil. 19 9 0 (4) 
ECU mi 1 9 9 1 (4) 
ECU mil 19 9 2 (4) 
ECU mil. 
Cereals 
Rice 
Sugar 
Olive oil 
Oilseeds 
Protein plants 
Fibre plants and silkworms 
Fruit and vegetables 
Wine 
Tobacco 
Other sectors 
Milk products 
Beef/veaI 
Sheepmeat and goatmeat 
Pigmeat 
Eggs and poultry 
Other animal product aid measures 
Non-Annex 11 products 
Fisheries 4.264,4 
72,8 
2.081,8 
945,0 
2.971,8 
689,3 
454,2 
708,2 
1.545,6 
966,1 
59,8 
5.915,1 
2.475,8 
1.293,7 
215,6 
194,1 
602,4 
46,9 15,4 
0,3 
7,5 
3,4 
10,7 
2,5 
1,6 
2,5 
5,6 
3,5 
0,2 
21,4 
9,0 
4,7 
0,8 
0,7 
2,2 
0,2 3.150,0 
111,5 
1.979,8 
1.464.5 
2.673,6 
642.9 
600.7 
1.018,6 
1.147,7 
1.138,8 
83,8 
4.987,0 
2.428,5 
1.452,8 
261,0 
234,1 
552,1 
24,0 12,1 
0,4 
7,6 
5,6 
10,3 
2,5 
2,3 
3,9 
4,4 
4,4 
0,3 
19,1 
9,3 
5,6 
1,0 
0,9 
2,1 
0,1 3.799,5 
85,1 
1.388,3 
1.168,2 
3.477,0 
834,8 
580,3 
1.253,0 
745,2 
1.232,1 
84,5 
4.955,9 
2.833,2 
1.452,3 
246,9 
178,5 
511,5 
23,6 14,2 
0,3 
5,2 
4,3 
13,0 
3,1 
2,2 
4,6 
2,8 
4,6 
0,3 
18,5 
10,6 
5,4 
0,9 
0,7 
1,9 
0,1 5.077,4 
111,9 
1.814,9 
1.874,2 
3.549,5 
959,0 
521,8 
1.106,5 
1.047,8 
1.329,6 
67,6 
5.636,6 
295,0 
790,4 
252,2 
169,2 
p.m. 
704,1 
26,2 15,8 
0,3 
5,6 
5,8 
11,0 
3,0 
1.6 
3,4 
3,3 
4.1 
0^2 
17,5 
13,3 
5,6 
0,8 
0,5 
p.m. 
2,2 
0,1 5.456,9 
87,3 
1.937,4 
1.754,3 
4.132,0 
862,0 
771,3 
1.261,7 
1.087,2 
1.233.0 
302;7* 
4.006,8 
4.413,8 
1.749,2 
141,6 
193,2 
6,0 
699,6 
32,1 17,1 
0,3 
6,1 
5,5 
13,0 
2,7 
2,4 
4,0 
3,4 
3,9 
0,9 
12,6 
13,8 
5,5 
0,4 
0,6 
p.m. 
2,2 
0,1 
TOTAL AGRICULTURAL EXPENDITURE 25.502,6 92,2 23.951.4 91,9 24.849,9 92,7 30.333,9 94,1 30.128,1 94,5 
Accession compensatory amounts 
Monetary compensatory amounts 
Depreciation of Intervention stocks and 
disposal of butter from public stocks 
Food aid refunds 
Interest after change In financing method 
Free distribution of intervention products 
Set-aside (Guarantee Section) 
Fraud prevention measures 
Rural development measures linked to markets 64,3 
505,2 
.240,0 
242,7 
37,5 
65,8 0,2 
1,9 
4,5 
0.9 
0,1 
0,2 41,5 
322,8 
1.442,9 
132,6 
48,5 
132,9 
3,0 0,2 
1,2 
5,5 
0,5 
0,2 
0,5 
p.m. 36,6 
270,9 
.360,7 
85,6 
66,6 
136,9 
21,2 
3,0 0,1 
1.0 
5,1 
0,3 
0,2 
0,5 
0,1 
.m. 28,3 
130,7 
797,3 
217,0 
84,7 
145,0 
76,9 
20,1 
388,2 0,1 
0,4 
2,5 
0,7 
0,3 
0,4 
0,2 
0,1 
1,2 28,2 
0,9 
799,5 
221,6 
86,0 
130,2 
147,6 
24,6 
304,4 0,1 
p.m. 
2,5 
0,7 
0,3 
0,4 
0,5 
0,1 
0,9 -vl 
TOTAL AGRICULTURAL EXPENDITURE 
EAGGF GUARANTEE SECTION 27.658,1 " 100,0 
27.687,3 (2) 26.075,6 ' 100,0 
25.872,9 (2) (5) 26.831.4 ' 100,0 
26.453.5 (2) (5) 32.222,1 ' 100,0 
31.784,3(2)(5)(6) 31.871,1 ' 100,0 
31.950,0(2)(5)(6) 
(1) Expenditure Is based on the Member States' claims under the advance payments arrangements and charged against each year in accordance 
with Article 100 of the Financial Regulation. 
(2) Taking into account the consequences of accounts clearance for previous years. 
(3) Expenditure charged against the 1988 budget (1 November 1987 - 15 October 1988). 
(4) Expenditure charged from 16 October to 15 October of the following year. 
(5) Not Including set-aside payments by the Guidance Section (Item B02-220) and Income support (Item B02-221), which is not paid by the 
Guarantee Section but for which the Community financial contribution is paid in accordance with the financing rules of the EAGGF 
Guarantee Section. 
(6) Not Including expenditure using appropriations carried over from the previous year. 
* Including emergency measures (Item B01-189). 
ANNEX 7 : BREAKDOWN OF EXPENDITURE BY ECONOMIC CATEGORY 
(ECU mill ion) 
BUDGET 
CHAPTER/ 
ARTICLE SECTOR TOTAL 
INTERVENTION 
(D STORAGE 
(2) WITHDRAWALS 
AND SIMILAR 
OPERATIONS PRICE COMPENSATING 
AIDS 
(3) GUIDANCE 
PREMIUMS 
Bl .10 
B1.11 
Bl. 120/124 
B1.125/128 
Bl .13 
Bl .14 
Bl .15 
Bl .16 
Bl. 17 
Bl .18 
B1.20 
B1.21 
B1.22 
B1.23 
B1.24 
B1.25 
B1.30 
B1.31 
B1.32 
B1.380 
B2.90 
BO.10 CEREALS, of which: 
- Rice 
SUGAR 
OLIVE OIL 
OILSEEDS, of which: 
- Rape and sunflower seed 
PROTEIN PLANTS, of which: 
- Peas and field beans 
- Dried fodder 
FIBRE PLANTS, of which: 
- Flax and hemp 
- Cotton 
FRUIT AND VEGETABLES, of which: 
- Processed fruit & vegetables 
WINE PRODUCTS 
TOBACCO 
OTHER CROP OR SECTOR PRODUCTS, 
of which: 
- Seeds 
MILK PRODUCTS, of which: 
- Skimmed mi Ik 
- Butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER ANIMAL PRODUCT AID 
MEASURES 
NON-ANNEX II PRODUCTS 
ACCESSION COMPENSATORY AMOUNTS 
MONETARY COMPENSATORY AMOUNTS 
(Intra-Communlty trade) 
DIFFERENTIATION OF AGRICULTURAL 
MARKET MECHANISMS 
FISHERIES GUARANTEE FUND 
REPAYMENT TO M.S. OF COST OF 
SPECIFIC DISPOSAL OF BUTTER 
FROM PUBLIC STOCK 3.411,5 
631,8 
1.706,0 
4.131,8 
862,0 
771,3 
1.145,0 
1.009,9 
1.161,1 
100,7 
2.318,6 
3.081,3 
1.749,2 
11,2 
6,0 
28,2 
- 3,6 
304,4 
30,1 
799,5 (-4,5) 
(2.118,2) 
(480,3) 
(380,2) 
(29,0) 
(742,1) 
(629,1) 
(81,5) 
(653,5) 
(596,8) 2.474,7 
496,1 
42,9 
- 0,4 
1,9 
14,9 
220,9 
0,5 
- 188,5 
2.190,6 
2,5 
11,0 
0,2 
799,5 (-22,7) 
(-0,4) 
(1.9) 
(14,9) 187,5 
409,9 
(-432,9) 
(88,3) 939,8(4) 
135,7 
1.663,1 
4.132,2 
862,0 
769,4 
859,6 
133,6 
1.160,6 
100,7 
1.896,5(5) 
890,7 
1.746.7 
0,2 
6,0 
28,2 
• 3,6 
304,4 
21,1 (18,2) 
(2.117,8) 
(480,3) 
(380,2) 
(27,1) 
(742,1) 
(614,2) 
(81,5) 
(1.086,4) 
(508,5) 83,0 
245,5 
610,6 
oo 
SUBTOTAL 
% 
Co-responsibility levy cereals 
Fin. contrib. milk producers 
TOTAL 23.256,0 
100 % 
- 1.098,7 
- 367.9 
21.789,4 6.066.Î 
26,1 5! 606,2 
2,6 % 15.643,9 
67,3 % 939,1 
4,0 % 
(1) 
(2) 
(3) 
(4) 
(5) Expenditure charged against 1992 budget. 
Details of expenditure on storage are shown in Annex 9. 
The breakdown of expenditure on intervention in the form of price compensating aid is shown in Annex 8. 
This amount does not take into account the co-responsibility levy (ECU 1 098.7 million). 
•This amount does not take Into account the financial contribution of milk producers (ECU 368.0 million). 
- 149 -
ANNEX 8 
Breakdown of intervention expenditure in the form 
of price compensating aids 
(ECU mi I I ion) 
SECTOR TOTAL Product ion 
aid Aid for 
processing, 
consumpt ion 
and promot ion 
CEREALS, of which 
- r ice 
SUGAR 
OLIVE OIL 
OILSEEDS, of which 
- rape and sunflower seed 
PROTEIN PLANTS, of which 
- peas and field beans 
- dr ied fodder 
FIBRE PLANTS, of which 
-flax and hemp 
- cotton 
FRUIT AND VEGETABLES, of which 
- processed fruit and vegetables 
WINE 
TOBACCO 
OTHER CROP SECTORS OR PRODUCTS, 
of which: - seeds 
- hops 
MILK PRODUCTS, of which 
- skimmed milk 
- butter 
BEEF/VEAL 
SHEEPMEAT AND GOADMEAT 
PIGMEAT 
OTHER ANIMAL PRODUCT AID 
MEASURES 
ACCESSION COMPENSATORY AMOUNTS 
MONETARY COMPENSATORY AMOUNTS 
(intra-Community trade) 
DIFFERENTIATION OF AGRICULTURAL 
MARKET MECHANISMS 
FISHERIES GUARANTEE FUND (18.2) 936,8 
135,7 
1.663,1 
4.132,2 
(3.434,7) 
862,0 
769,4 
859,6 
133,6 
1.160,6 
100,7 (480,3) 
(380,2) 
(29,0) 
(742,1) 
(614,1) 
(81,5) 
(9,9) 
1.896,5 
(1.086,5) 
(508,5) 
890,7 
1.746,7 
0,2 
6,0 
28,2 
- 3,6 
304,4 
21 ,1 505,4 (1) 
(18,2) 
850,2 
4.132,2 
(3.434,7) 
862,0 
I 
I 
763,4 
! 
62,5 
1.160,6 
91 ,4 (480,3) 
(380,2) 
(29,0) 
(742,1) 
(46,3) 
(81,5) 
(9,9) 
(-) 
(-) 
454,0 
1.672,6 
304,4 431 ,4 
135,7 
812,9 (-) 
6,0 
797,1 
133,6 
9,3 (-) 
(-) 
(-) 
(-) 
(-) 
(567,8) 
(-) 
(-) 
1.896,5 
(1.086,5) 
(508,5) 
436,7 
74,1 
0,2 
6,0 
28,2 
- 3,6 
21,1 
TOTAL 15.643,9 10.858,7 4.785,2 
(1) Production aid for durum wheat - ECU 456.4 million. 
ANNEX 9 
Breakdown of Intervention expenditure on storage 
rra&) (ECU million) 
PRODUCT 
Cereals, of which: 
- conrmon bread wheat 
- feed wheat 
- durum wheat 
- barley 
- rye 
- maize 
- sorghum 
Rice 
Sugar 
Olive oil 
OI Iseeds. of which 
- rape 
- sunflower 
Fibre flax and hemp 
Fruit and vegetables 
Wine products/alcohol 
Tobacco 
Milk products, of which: 
- skirrmed milk 
- butter and crean 
- cheese 
Beef 
Sheepmeat and goatmeat 
Pigmeat 
Fishery products 
TOTAL Total 
storage 
a^>+c 
2.497.43 
1.186.52 
13.04 
461.16 
371.63 
197.80 
64.20 
0.00 
- 22.70 
496.09 
42,86 
- 0.37 
- 0,33 
- 0.04 
1,93 
14.89 
220.92 
0.52 
- 188.54 
- 432.94 
88.29 
156.10 
2.190.57 
2.52 
11.02 
0.22 
5.267.24 Total 
private 
storoge 
b 
3.07 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
0.00 
496.09 
3.39 
0.00 
0,00 
0,00 
1.93 
14.89 
40.35 
0.00 
193.65 
1.83 
39.96 
151.86 
- 0.10 
2.52 
11,02 
0.22 
767,03 Totol 
pub Iic 
storoge 
cmdIeIf+g 
2.494,35 
1.186,52 
13.04 
461.16 
571.63 
197,80 
64.20 
0.00 
- 22.70 
0.00 
39.47 
- 0.37 
- 0.33 
- 0.04 
0.00 
0,00 
180.57 
0.52 
- 382.20 
-434,77 
48.33 
4.24 
2.190.67 
0.00 
0.00 
0.00 
4.500.31 PUBLIC STORAGE 
Technical 
costs 
d 
500.75 
228.54 
3.76 
65.15 
139.32 
62.61 
1.37 
0,00 
4.06 
0.00 
5.71 
0.63 
0.63 
0.00 
0.00 
0,00 
8.27 
12.36 
30,03 
8.89 
19,53 
1,63 
291,85 
0.00 
0.00 
0.00 
853.69 Financial 
costs 
e 
137.80 
51.75 
1.18 
26.88 
35.36 
21.98 
0.66 
0,00 
1,62 
0,00 
1.81 
0,18 
0.18 
0,00 
0.00 
0.00 
1.49 
1.70 
49,80 
22.93 
24.85 
2.02 
87.59 
0.00 
0.00 
0,00 
281,97 Difference 
between 
buying-in 
and sel 1ing 
price 
f 
- 258,97 
-162.33 
- 4.39 
44,87 
-120,86 
- 15.58 
- 0.65 
- 0.04 
- 30.43 
0.00 
- 27,55 
- 1.17 
- 1.14 
- 0.03 
0,00 
0.00 
8.30 
- 27.63 
- 332.04 
-466.36 
- 66.27 
0.59 
64.67 
0.00 
0,00 
0,00 
- 804.82 Total 
Dépréciation 
g-*>+i 
2.114,78 
1.068.55 
12.48 
324.27 
517.82 
128,80 
62.83 
0.04 
2.05 
0.00 
59,50 
0.00 
0.00 
0,00 
0,00 
0.00 
162.51 
14.09 
70.00 
- 0.23 
70.23 
0.00 
1.746.57 
0.00 
0.00 
0,00 
4.169.48 Dépréciât ion 
Dépréciât ion 
on purchase 
h 
1.864,74 
932.07 
10,92 
289.34 
472.12 
112.20 
48.07 
0.03 
2.05 
0.00 
42,23 
0.00 
0.00 
0.00 
0.00 
0,00 
140.25 
14.09 
59.00 
- 0,23 
59.24 
0,00 
1.536.88 
0.00 
0,00 
0,00 
3.659.24 Spec i a 1 
dépréciât ion 
at end of year 
' 
250.04 
136.48 
1.56 
34.93 
45.70 
16,60 
14.76 
0.01 
0.00 
0.00 
17,27 
0.00 
0.00 
0,00 
0.00 
0,00 
22.27 
0.00 
11,00 
0,00 
10.99 
0.00 
209,68 
0.00 
O.OO 
0,00 
510.25 (1) 
(2)£ 
(3) 
I 
(1) Sugar storage costs are covered by charging storage levies to sugar manufacturers. 
(2) This figure does not take account of compensatory aid of ECU 13.45 million to cover losses on sales of goods in private storage. 
(3) The amount of the depreciation Is broken down as follows: "public" alcohol (Art. 39): ECU 60.30 million and "mixed" alcohol (Art. 35, 36) 
N.B. - Excluding expenditure on products from public storage for emergency aid (B01-189): ECU 359.36 million 
- Excluding expenditure on deferred payment for butter disposals (B00-101) : ECU 799.51 million 
- The special depreciation at the start of the financial year was abolished from 1991. ECU 102.21 million, 
- 151 -
ANNEX 9.1 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
BREAD-MAKING WHEAT 
14,000 T— 
12,000 — 
10,000 —~ 
43 8,000^ 
§ 6,000 t 
4,000 Ï—T*— 
2,000 
8 i 
1991 199* 1993 FEED WHEAT 
8 IS ? 
1991 1992 1993 
DURUM WHEAT 
o o o 5,000 r~7 
4,500 
4,000 
3,500 
3,000 
2,500 
2,000 
1,500 •:• 
1,000* 
500 t 
0 
-r> 
1991 1992 1993 BARLEY 
§ 9,000 r 
8,000 
7,000 
6,000-
5,000 
4,000 
3,000 
2,000 -
1,000 
0 
g 5 5 =4 § & 
^ £ —» —» ^ tn 
1991 O • 
1992 1993 
- 152 -
ANNEXX9.2 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
RYE 
siiiÉiii^mh 
-a- .^._4. 
1991 1992 1993 MAIZE 
3,500 r 
3,000 
2,500 
g 2,000 — 
° 1,500 
1,000 
500 
0 
g i i i s i i i % s i | 
-o-
1991 1992 1993 
ALL CEREALS 
35,000 T-
30,000 — 
25,000 • — 
20,000* 
15,000 
10,000 ' 
5,000 
0 
id 5 
o —i UJ >- • Yr 
£ 3 é 3& £ 
<y- —*. 
1991 1992 1993 RICE 
1991 —i G- S. 3! £-3-j < </j 
-o-
1992 
.» 1993 
- 153 -
ANNEX 9.3 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
- 154 -
ANNEX 9.4 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
- 155 -
ANNEX 9.5 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
- 156 -
ANNEX 9.6 
TREND IN QUANTITIES IN INTERVENTION STOCKS 
BEEF : CARCASES 
UJ >- «i— *= 5 =* § fe —j —» «a: to 
-O-
1991 --• 
1992 1993 BEEF : BONED 
UJ >- • H-
g 3 =J § 6b 
SE -3 -> <C to 
1991 1992 1993 
BONED MEAT IN CARCASE 
EQUIVALENT 
% g LU >- • I— 
g 3 d 3 tb 
-o-
1991 1992 1993 MEAT : TOTAL IN CARCASE 
EQUIVALENT 
8 UJ >- • f-
SE —> —j «t to 
-o-
1991 1992 1993 
L 
QUANTITY AND VALUE OF PROOUCTS IN PUBLIC STORAGE 
(Including additional depreciation at the end of the year) 
PROOUCTS 
Common wheat 
Common wheat not suit­
able for bread-making 
Bar 1ey 
Rye 
Durum wheat 
MaTze 
Sorghum 
Rice 
Total cereals/rice 
Olive oil 
Rope 
Sunflower 
Total oils and fats 
Tobacco - leof 
Tobacco - processed 
Tobacco - baled 
Total toboceo 
Skimmed milk powder 
Butter 
Crana Padano 
Totol ml Ik products 
Beef (quarters) 
Boned beef 
Total beef 
PublIc alcohol (hi) 
GRAND TOTAL Situation at 30.09.1990 (1) 
OuantIty 
(tonnes) 
9.231.117 
144.876 
3.996.909 
1.920.197 
1.167.779 
299.702 
13.470 
96.272 
12.029.922 
76.172 
129 
18.187 
94.488 
13.916 
10.193 
79.279 
103.388 
340.177 
187.708 
927.883 
189.602 
119.038 
304.660 
2.803.066 
-Book value 
(ECU 
million) (2) 
256,6 
7.3 
170,4 
74,8 
93.2 
13,6 
0,7 
0.1 
618,7 
99.7 
p.m. 
4,0 
103,7 
0,6 
2.6 
12.1 
15,3 
266.9 
147.8 
414.7 
88.8 
126.8 
215.6 
16,4 
1.384,4 X of 
book 
value 
18.6 
0.3 
12,3 
5.4 
6,7 
1.1 
0,1 
p.m. 
44,7 
7,2 
0,3 
7,5 
p.m. 
0,2 
0,9 
1.1 
19,3 
10,7 
30,0 
6.4 
9.1 
19,5 
1.2 
100 X Situation ot 30.09.1991 (1) 
Ouant i ty 
(tonnes) 
5.820.874 
173.201 
5.381.602 
3.158.324 
2.824.359 
876 
0 
190.750 
17.550.186 
42.260 
13.438 
416 
56.1 14 
29 
22.130 
86.877 
109.036 
490.501 
390.173 
880.674 
425.549 
315.121 
740.670 
2.248.797 
-Book value 
(ECU 
mi I lion) (3) 
341,2 
10,6 
307.6 
184,0 
123,4 
0.1 
25.5 
992,4 
55,1 
2.4 
0,1 X of 
book 
value 
13,2 
0,4 
11.9 
7.1 
4,8 
p.m. 
1.0 
38,4 
2.1 
0,1 
p.m. 
57.6 2.2 
3.0 
25,4 
28,4 
366,5 
360,5 
727.0 
368.4 
401.5 
769,9 0.1 
1.0 
1.1 
14.3 
13.9 
28.2 
14.3 
15,5 
29.8 
l 
8.7 0,3 
2.584,0 100 X Foreseeable 
sales value 
(ECU mi 11 ion) 
346.6 
10,1 
314.2 
184.4 
216,7 
0,1 
25.8 
1.097,9 
53,2 
2,3 
0.1 
55.6 
6.6 
25.9 
32,5 
367,9 
350,7 
718,6 
382.5 
414.9 
797,4 
10,3 
2.712.3 Situotion ot 30.09.1992 (1) 
Ouant i ty 
(tonnes) 
8.340.864 
184.563 
5.962.893 
3.132.956 
4.350.513 
500.847 
0 
16.723 
22.689.359 
64.008 
0 
64.008 
6 
11.323 
18.707 
30.036 
71.267 
161.156 
7.158 
239.581 
427.736 
395.551 
823.287 
2. 151.799 
-Book value 
(ECU 
mi 1 1 ion) (4) 
491.1 
11.3 
358.4 
188.4 
283,7 
28.7 
2.2 
1.363.8 
69.8 
69.8 
p.m. 
1.4 
7.9 
9,3 
53,3 
145,6 
38.4 
237.3 
382.1 
507.9 
890.0 
10.3 
2.580,5 X of 
book 
value 
19,0 
0,4 
13,9 
7,3 
'1,0 
1.1 
0,1 
52,8 
2.7 
2.7 
p .m. 
0. 1 
0.3 
0.4 
2. 1 
5.6 
1.5 
9.2 
14,8 
19,7 
34,5 
0.4 
100 X Foreseeable 
sales value 
(ECU mi 1 I ion) 
495.3 
11,0 
354,1 
186,0 
337,8 
29,7 
2.3 
1.416,2 
81.8 
81.8 
p.m. 
3.2 
5.3 
8,5 
53,6 
145,5 
38,6 
237.7 
383,1 
519,0 
902.1 
9.9 
2.656,2 
(1) Regulation (CEE) n* 2776/88 provides that 2nd category expenditure to be claimed for a given year is to be calculated on the basis of the operations carried out during the period from October of 
one yeor to September of the next year. 
(2) The value expressed in ECU has been obtained by applying to the carryover value in national currency the budgetary rates valid for the conversion of expenditure in September 1990. 
(3) The value expressed in ECU has been obtained by applying to the carryover value in national currency the budgetary rates valid for the conversion of expenditure in September 1991. 
(4) The value expressed in ECU nos been obtained by applying to the carryover value in national currency the budgetary rates valid for the conversion of expenditure in September 1992. 
ANNEX 1 1 
Overall cost of the Guarantee Section as a percentage of gross 
domestic product (GDP) 
Year 
a 
1 983 
1 984 
1 985 
1 986 
1987 
1988 
1989 
1 990 
1 991 
1 992 EAGGF Guarantee Section 
expenditure 
(ECU billion) 
Gross 
(1 ) 
b 
15,812 
1 8 , 346 
19,744 
22,137 
22 , 968 (• ) 
27, 687 (•*)-
25, 873 
26,454 
32 . 386 (3) 
32.108 (3) Community gross domestic 
product at market 
prices (current rates 
and prices) 
(ECU billion) 
(Source : Cronos-secl) 
(2) 
c 
2.681,5 
2 . 887, 3 
3 . 097, 0 
3 . 535 , 7 
3.736,7 
4 . 054 , 8 
4.405.3 
4.752 , 1 
5.073,4 
7 . 638 ,8 (4) EAGGF Guarantee expendi­
ture as X of Community 
gross domestic product 
Gross 
d = 100 b/c 
0,59 
0,64 
0,64 
0,63 
0,62 
0,68 
0 , 59 
0.56 
0,64 
0.42 00 
(1) Including consequences of accounts clearance 
(2) 1981 to 1985 « EUR 1 0 
from 1 986 - EUR 1 2 
(3) Including expenditure using appropriations carried over from the previous year 
(4) Estimate 
(*) 1987 financial year 
(**) 1988 financial year 
- 159-
ANNEX 12 
REVENUE FROM THE CO-RESPONSIBILITY LEVY ON MILK AND ALLOCATION TO VARIOUS MEASURES 
(ECU million) 
MEASURE FROM 
16.09.1977 
TO 
31.12.1985 1986 1987 
(D 1988 
(2) 1989 1990 1991 1992 FROM 
16.09.1977 
TO 
15.10.1992 
A. REVENUE FROM LEVY 
(3) 3.379,6 551.6 447,6 487.3 423.7 313.7 292.0 
B. TOTAL EXPENDITURE 
a) School mi Ik 
(R.1080/77) 
b) Butter for the manu­
facture of ice-cream 
(R.232/75, R.262/79, 
R.1932/81, R.570/88) 
c) Butter for pastry 
manufacture 
(R.262/79, R.1932/81. 
R.442/84, R.570/88) 
d) Concentrated butter 
for direct consumption 
(R.349/73, R.649/78, 
R.3143/85) 
e) Promotion, advertising 
and market research 
In the Commununlty 
(R.723/78) 
f) Market research 
outside the 
Community 
(R.1993/78, R.1024/78) 
g) Improvement of the 
qua I Ity of milk 
(R.1271/78, R.382/89) 
h) Disposal for pig and 
poultry feed 
(R.368/77, R.443/77, 
R.1844/77) 
i) Other butter 
destocking schemes 
j) Financing of 
priority measures 3.379,6 
428.1 
226,1 
220,6 
43,6 551.6 
112,5 
27.9 
135,8 
37,0 447.6 
99.3 
40,6 
122,3 
pm (4) 487,3 
112,7 
49,6 
117,2 
pm (4) 423,7 
136,2 
32,0 
120,1 
57,7 313.7 
140,6 
29,3 
19,7 
43,1 292,0 
139,9 
53,5 
35,6 
1,3 
306,0 
70,4 
738,4 
1.346,2 45.2 
9,0 
53,5 
152.7 
-22,0 40,7 
5,2 35,1 
1,5 39,0 
5,3 58,4 
22.6 54,5 
7,2 
102.1 
37.4 2,3 
168,9 33,4 291,5 
291,5 
174,5 
26,0 
18,2 
3.7 
58,6 
10,5 6.187,0 
6.187,0 
1.343,8 
485,0 
789,7 
186,4 
637,5 
131,7 
791,9 
290,5 
1.530,5 
(1) Revenue from co-responsibility levy and expenditure against the 1987 budget (approximately 10 months). 
(2) Revenue from co-responsibility levy and expenditure against the 1988 budget (approximately 11J4 months). 
(3) Excluding appropriations carried over from one year to the next. 
(4) Expenditure In the Member States on the disposal of concentrated butter was ECU 67.4 million In 1987 and 
ECU 162.8 million In 1988. That expenditure Is being reimbursed to the Member States in four Instalments from 
1989 pursuant to Regulation (EEC) No 801/87. 
ANNEX 13 
EQUALIZATION OF STORAGE COSTS FOR SUGAR 
COMMUNITY SUGAR Situât ion at 31.01.1993 
(a) X of annua I levies. 
(b) X of cumulative annual levies. sugar 
year 
1968/69 
1969/70 
1970/71 
1971/72 
1972/73 
1973/74 
1974/75 
1975/76 
1976/77 
1977/78 
1978/79 
1979/80 
1980/81 
1981/82 
1982/83 
1983/84 
1984/85 
1985/86 
1986/87 
1987/88 
1988/89 
1989/90 
1990/91 
1991/92 Total levies 
(ECU A) 
64.844.437,00 
65.226.052,11 
69.029.052,44 
97.151.231,54 
91.067.000,23 
101.755.638,48 
104.267.684,38 
109.434.959,31 
201.167.705,37 
233.088.196,54 
248.919.064,38 
239.233.167,49 
326.426.745,59 
407.407.510,45 
478.721.551,25 
448.951.270,25 
482.847.708,67 
476.418.365,75 
499.316.786,40 
515.128.981,40 
446.395.407,50 
369.786.483,00 
326.646.741,85 
327.902.888,98 Total 
re i mbursements 
(ECU A) 
63.916.054,19 
69.848.500,70 
65.111 .106,99 
92.680.188,23 
90.747.372,33 
92.645.695,20 
97.929.484,41 
160.690.227,31 
184.974.731,36 
230.545.532,13 
239.524.266,97 
251.107.813,79 
316.364.823,82 
432.958.350,12 
540.741.171,60 
465.584.257,59 
407.810.922,59 
435.699.775,44 
486.190.482,53 
414.804.214,04 
387.612.063,72 
349.300.841,28 
401.667.579,56 
428.308.243,22 Annual balance 
abso lute 
(ECU A) 
+ 928.382,81 
4.622.448,59 
+ 3.917.945,45 
+ 4.471.043,31 
+ 319.627,90 
+ 9.109.943,28 
+ 6.338.199,97 
- 51.255.268,00 
+ 16.192.974,01 
+ 2.542.664,41 
+ 9.394.797,41 
- 11.874.646,30 
+ 10.061.921,77 
- 25.550.839,67 
- 62.019.620,35 
- 16.632.987,34 
+ 75.036.786,08 
+ 40.718.590,31 
+ 13.126.303,87 
+ 100.324.767,36 
+ 58.783.343,78 
+ 20.485.641,72 
- 75.020.837,71 
- 100.405.354,24 X 
(a) 
+ 1 ,43 
- 7,09 
+ 5,68 
+ 4,60 
+ 0,35 
+ 8,95 
+ 6,08 
- 46,84 
+ 8,05 
+ 1 ,09 
+ 3,77 
- 4,96 
+ 3,08 
- 6,27 
- 12,96 
- 3,70 
+ 15,54 
+ 8,55 
+ 2,63 
+ 19,48 
+ 13,17 
+ 5,54 
- 22,97 
- 30,62 Cumu lat i ve ba lance 
abso lute 
(ECU A) 
+ 928.382,81 
3.694.065,78 
+ 223.879,67 
+ 4.694.922,98 
+ 5.014.550,88 
+ 14.124.494,16 
+ 20.462.694,13 
- 30.792.573,87 
14. 599.599 , 86 
- 12.056.935,45 
2.662.138,04 
- 14.536.784,34 
4.474.862,57 
- 30.025.702,24 
- 92.045.322,59 
- 108.678.309,93 
- 33.641.523,85 
+ 7.077.066,46 
+ 20.203.370,33 
+ 120.528.137,69 
+ 179.311.481,47 
+ 199.797.123,19 
+ 124.776.285,48 
+ 24.370.931,24 X 
(b) 
+ 1 ,43 
- 2,84 
+ 0,11 
+ 1 ,58 
+ 1 ,29 
+ 2,89 
+ 3,45 
- 4,38 
1,62 
- 1 ,06 
- 0, 19 
- 0,89 
- 0,23 
- 1 ,27 
- 3,24 
- 3,31 
- 0,89 
+ 0,17 
+ 0,43 
+ 2,29 
+ 3,14 
+ 3,29 
+ 1 ,95 
+ 0,36 Ourat ion 
of storage 
(months) 
5,63 
6, 13 
5,38 
5,94 
5,81 
4,80 
4,64 
6,24 
5,93 
5,84 
6,35 
6,17 
6,09 
6,50 
7,62 
7,73 
6,77 
7,33 
7,35 
6,57 
6,21 
5,90 
5,91 
6,28 
-161 -
ANNEX 14 
REVENUE FROM LEVIES IN THE SUGAR SECTOR 
1992 
(Situation at 31.01.1993) 
BUDG. 
HEAD. TITLE AMOUNT 
IN ECU (B) 
110 
112 
116 
115 
111 
113 
(1) 
(2) Sugar production levies 
Isoglucose production levies 
Additional levy 
Eliminat ion levy 
Sugar storage levies (1) 
(1) 
(2) 
Amounts charged on production of C sugar 
and isogulcose which is not exported 
TOTAL REVENUE BUDGET CHAPTER 11 607.469.692 
4.523.488 
884.167 
1.095.293 
388.305.356 
114.456 
1.002.392.452 
Basic production levies and B levies pursuant to Article 
28 of Council Regulation (CEE) No 1785/81. 
Designed to eliminate, during the period covering marketing 
years 1986/86 to 1990/91, the deficit of ECU (A) 400 
million recorded following application of the quota 
arrangements for marketing years 1981/82 to 1985/86, 
pursuant to Article 32a of Council Regulation (EEC) 
No 1785/81. 
ANNEX 15 
SELF-FINANCING ARRANGEMENTS IN THE SUGAR SECTOR (1)(2)(3) 
1986/87 TO 1990/91 MARKETING YEARS" 
A. EXPENDITURE CHARGED TO COMMUNITY 
SUGAR AND IsûGlUCûsE PRODUCERS 
1. Production of A and B sugar 
and A and B isoglucose 
2. Quantity of sugar and Isoglucose 
disposed of for consumption 
within the Community 
3. Surplus charged to Community 
producers (1-2) 
4. Average loss per tonne 
5. Overall loss In marketing year 
charged to Community producers (3x4) 
Cumulative adjustment due to 
rectification of 1 to 4 
6. Total overall loss 
B. LEVIES IMPOSED 
7. Basic production levies 
8. B levies 
9. Special elimination levies (marketing 
years 1986/87 and 1987/88) 
10. Additional levy (marketing years 
1988/89 to 1990/91) 
11. Total levies MARKETING YEARS 
1986/87 
tonnes 
12.790.202,8 
10.950.682,6 
1,839.520.2 
Ecus(A)/t 
446,38 
Ecus(A) 
821.125.027 
- 10.076.061 
811.048.966 
Ecus(A) 
136.921.227 
447.100.841 
227.026.898 1987/88 
tonnes 
12.667.742.9 
11.138.248,8 
1.529.494,1 
Ecus(A)/t 
447,49 
Ecus(A) 
684.433.315 
- 4.118.226 
680.315.089 
Ecus(A) 
135.573.194 
443.098.255 
101.643.640 
811.048.966 680.315.089 
SSSS3SSSS3S 3SSXS8SSSSS 1988/89 
tonnes 
12.775.277,4 
10.891.162,2 
1.884.115,2 
Ecus(A)/t 
385,10 
Ecus(A) 
725.572.763 
+ 21.644.396 
747.217.159 
Ecus(A) 
136.701.929 
451.875.859 
158.639.371 1989/90 
tonnes 
12.750.147,1 
11.340.919,8 
1.409.227.3 
Ecus(A)/t 
287,34 
Ecus(A) 
404.927.372 
+ 2.568.669 
407.496.041 
Ecus(A) 
133.704.264 
273.791.777 1990/91 
tonnes 
13.621.191,3 
11.946.411,8 
1.674.779.5 
Ecus(A)/t 
387,19 
Ecus(A) 
648.457.875 
- 8.758.978 
639.698.897 
Ecus(A) 
142.672.867 
481.536.463 
15.181.320 
747.217.159 407.496.041 I 639.698.827 Aggregate for 
1986/87 to 
1990/91 
tonnes 
64.604.561,5 
Î 
56.267.425,2 
8.337.136,3 
Ecus(A)/t 
Ecus(A) 
3.284.516.352 
1.259.800 
3.285.776.152 
Ecus(A) 
685.573.481 
2.097.403.195 
328.670.538 
173.820.691 
3.285.776.152 
(1) Application of Articles 28 and 28a Of Council Regulation (EEC) No 1785/81. 
(2) All the quantities are expressed as white sugar (sugar) or dry matter (isoglucose). 
(3) Definitive situation with regard to the quota system for 1986/87 to 1990/91, as established at the time of the fixing in October 1992 of the amounts 
of the levies for the 1991/92 marketing year (Commission Regulation (EEC) No 2965/92). o 
-163-
ANNEX 16 
SELF-FINANCING ARRANGEMENTS IN THE SUGAR SECTOR (1)(2)(3) 
1991/92 MARKETING YEAR 
MARKETING YEAR 1991/92 
A. EXPENDITURE CHARGED TO tonnes 
COMMUNITY SUGAR AND 
ISOGLUCOSE PRODUCERS 
1. Production of A and B sugar 13.538.633,7 
and A and B isoglucose 
2. Quantity of sugar and 12.212.987,7 
isoglucose disposed of for 
consumption within the 
Commun i t y 
3. Surplus charged to 1.325.646,0 
Community producers (1-2) 
ECU (A)/t 
4. Average loss per tonne 396,96 
ECU (A) 
5. Overall loss in marketing 526.228.436 
year charged to Community 
producers (3x4) 
Cumulative adjustment due - 1.259.800 
to rectification of 1 à 4 
6. Total overall loss 524.968.636 
B. LEVIES IMPOSED ECU (A) 
7. Basic production levies 141.796.552 
8. B levies 383.172.084 
9. Additional levy 
10. Total levies 524.968.636 
(1) Application of Articles 28 and 28a of CountiI Regulation (EEC) 
No 1785/81. 
(2) All the quantities are expressed as white sugar (sugar) or dry 
matter (isoglucose). 
(3) Situation at the fixing in October 1992 of the amounts of the 
levies for the 1991/92 marketing year (Commission Regulation 
(CEE) No 2965/92). 
ANNEX 17a 
ADVANCE PAYMENTS TO MEMBER STATES FOR 1992 
In national currency 
DATE OF DECISION 
20.12.91 
30.01.92 
26.02.92 
24.03.92 
27.04.92 
25.05.92 
29.06.92 
oo, m QO 
27.08.92 
30.09.92 
26.10.92 
27.11.92 
21.12.92 
TOTAL ADVANCE PAYMENTS 
TOTAL IN ECU B 
BFR 
8.939.000.000,00 
5.741.000.000,00 
4.562.000.000,00 
5.501.000.000,00 
6.718.000.000,00 
5.308.000.000,00 
4.118.000.000,00 
5.27R nnn nnn nn 
3.258.000.000,00 
3.404.000.000,00 
3.033.000.000,00 
2.166.000.000,00 
844.645,00 
58.024.844.645,00 
1.378.276.334,13 DK 
DKR 
1.247.800.000,00 
437.400.000,00 
708.000.000,00 
677.600.000,00 
1.029.400.000,00 
629.000.000,00 
697.300.000,00 
1.033.500.000.00 
473.900.000,00 
616.100.000,00 
1.094.300.000,00 
586.600.000,00 
63.433,30 
9.230.963.433,30 
1.167.325.348,13 D 
DM 
881.700.000,00 
803.200.000,00 
630.200.000,00 
705.100.000,00 
835.100.000,00 
772.500.000,00 
1.215.000.000,00 
905.600.000,00 
836.000.000,00 
764.700.000,00 
1.040.900.000,00 
570.600.000,00 
12.381,39 
9.960.612.381,39 
4.872.215.777,83 EL 
DRA 
87.570.000.000,00 
56.120.000.000,00 
50.850.000.000,00 
56.320.000.000,00 
40.370.000.000,00 
13.970.000.000,00 
27.820.000.000,00 
35.710.000.000,00 
44.410.000.000,00 
32.210.000.000,00 
48.820.000.000.00 
33.080.000.000,00 
349.525.489,00 
527.599.525.489,00 
2.231.358.463,62 ES 
PTA 
82.880.000.000,00 
33.670.000.000,00 
36.720.000.000,00 
29.840.000.000,00 
30.620.000.000,00 
19.510.000.000,00 
33.660.000.000,00 
32.310.000.000.00 
44.320.000.000,00 
44.730.000.000,00 
59.160.000.000,00 
15.270.000.000,00 
- 118.935.158,00 
462.571.064.842.00 
3.580.030.595,88 F 
FF 
3.683.000.000,00 
3.092.000.000,00 
3.334.000.000,00 
3.363.000.000,00 
3.911.000.000,00 
4.772.000.000,00 
3.349.000.000,00 | 
5.635.000.000,00 | 
6.247.000.000,00 
5.939.000.000,00 
2.398.000.000,00 
2.579.000.000,00 
270.209,93 
48.302.270.209,93 
6.961.136.684,16 o 
ANNEX 17b 
ADVANCE PAYMENTS TO MEMBER STATES FOR 1992 
in national currency 
DATE OF DECISION 
20.12.91 
30.01.92 
26.02.92 
24.03.92 
27.04.92 
25.05.92 
29.06.92 
oo m no 
27.08.92 
30.09.92 
26.10.92 
27.11.92 
21.12.92 
Exchange rate 
TOTAL ADVANCE PAYMENTS 
TOTAL IN ECU IRL 
IRL 
249.500.000,00 
137.450.000,00 
57.000.000.00 
47.050.000,00 
56.300.000,00 
114.600.000,00 
74.350.000,00 
TO Ann nnn nn i o. iw. VUJ , mj 
92.450.000,00 
64.000.000.00 
60.400.000,00 
87.100.000,00 
4.939,63 
1.113.604.939,63 
1.452.902.006,83 I 
LIT 
967.700.000.000,00 
1.047.900.000.000,00 
364.200.000.000.00 
436.300.000.000,00 
570.600.000.000,00 
645.400.000.000,00 
736.500.000.000,00 
-rnp (wi nnn IWI nn 
701.700.000.000,00 
942.100.000.000,00 
628.300.000.000,00 
283.500.000.000,00 
- 593.142.115,00 
8.029.606.857.885.00 
5.212.222.277,32 L 
LFR 
- 6.440.000,00 
13.980.000,00 
- 29.020.000,00 
- 8.420.000,00 
- 7.330.000,00 
8.890.000,00 
58.340.000,00 
un oi n nnn nn •HJ.OIU.UUU.UU 
- 34.020.000,00 
- 3.310.000,00 
7.960.000,00 
6.770.000,00 
8.512,00 
47.718.512,00 
1.136.001,93 NL 
HFL 
1.086.200.000.00 
384.100.000,00 
438.600.000,00 
385.400.000,00 
481.900.000,00 
545.500.000,00 
364.400.000,00 
c&~r ~rns\ /w* *w 
463.500.000,00 
266.000.000,00 
344.400.000,00 
184.700.000,00 
- 167.166,71 
5.512.232.833,29 
2.392.389.262,43 P 
ESC 
11.703.000.000,00 
12.909.000.000,00 
5.278.000.000,00 
4.288.000.000,00 
3.615.000.000,00 
4.234.000.000,00 
4.797.000.000.00 
7.029.000.000,00 
6.206.000.000,00 
4.079.000.000,00 
5.344.000.000,00 
4.903.000.000,00 
328.804,00 
74.385.328.804,00 
423.800.917,44 UK 
UKL 
353.200.000,00 
155.550.000.00 
148.850.000.00 
81.550.000,00 
113.800.000,00 
222.550.000,00 
119.500.000,00 
112.800.000,00 
98.550.000.00 
127.200.000,00 
150.000.000,00 
58.550.000,00 
5.772,57 
1.742.105.772,57 
2.461.828.632,09 TOTALS EEC 
ECU 
4.352.889.181,05 
2.858.823.421,86 
2.229.096.116.37 
2.166.967.324,22 
2.504.167.833,14 
2.625.480.928,09 
2.572.981.844.87 , 
2.910.992.193,40 
2.925.156.085,98 ?_, 
2.877.572.436.33 J, 
2.591.060.131,22 
1.515.432.123,48 
111.192,53 
3.891.489,25 
32.134.622.301,79 
32.134.622.301.79 
- 166 -
ANNEX 18 
MCAs appl ied to trade 
CURRENCY 
DM 
BFR/LFR 
HFL 
FF 
LIT 
IRL 
DKR 
UKL 
DRA 
PTA 
ESC PRODUCT 
AI 1 products 
AI 1 products 
AI 1 products 
AI 1 products 
AI 1 products 
AI 1 products 
Al1 products 
Milk 
Beef 
Pigmeat 
Eggs and poultry 
OIive oil 
Wine 
Other crop products 
Pigmeat 
Eggs and poultry 
Other 1ivestock products 
Wine 
Olive oil 
Other crop products 
Beef and mi Ik products 
Pigmeat 
Eggs and poultry 
Wine 
Cereals, sugar 
Other crop products 
Eggs and poultry 
Pigmeat 
Beef and mi Ik products 
Wine 
Olive oil 
Cereals, sugar RATE USED 
FOR THE 
1992 
BUDGET 
(JULY '91) 
FROM 15.8.91 
TO 14.8.92 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 1,0 
0 
0 
0 
+ 3,9 
0 
0 
0 
+ 3,5 
0 
0 
0 
0 
0 
0 
0 RATES RECORDED 
RELATING 
TO 1992 
(AVERAGE MONTHLY RATE) 
MINIMUM 
0 
0 
0 
0 
0 
0 
0 
- 1,7 
- 1.7 
0 
0 
0 
- 1,7 
- 3,3 
- 6,8 
- 8,1 
- 8.5 
- 3,5 
- 10,3 
+ 2,7 
0 
0 
0 
+ 1,7 
+ 1,3 
0 
0 
0 
0 
0 
0 MAXIMUM 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
- 1,4 
0 
0 
- 1,5 
+ 5,0 
0 
+ 1,0 
0 
+ 4,0 
+ 3.6 
+ 1,3 
0 
+ 3,7 
+ 1,3 
0 
+ 4,8 
ANNEX 19 
Exchange rates 1992 
1) Conversion of monthly expenditure into ECU - Budget rates 
2) Average rates Expenditure 
NOVEMBER 91 
DECEMBER 91 
JANUARY 92 
FEBRUARY 92 
MARCH 92 
APRIL 92 
MAY 92 
JUNE 92 
JULY 92 
AUUUdl 3Z 
SEPTEMBER 92 
OCTOBER 92 Rate on: OJ: 
20.09.91 - C 246/91 
18.10.91 - C 274/91 
20.11.91 - C 300/91 
20.12.91 - C 332/91 
20.01.92 - C 16/92 
20.02.92 - C 47/92 
20.03.92 - C 72/92 
16.04.92 - C 100/92 
20.05.92 - C 129/92 
I^.UD.aZ - 0 100/3/1 
20.07.92 - C 184/92 
20.08.92 - C 215/92 B 
42,2348 
42,1470 
42,0232 
41,9466 
42,0116 
42,0996 
42,0552 
42,1738 
42,2768 
42,2108 
41,9714 
41,8873 DK 
7,91204 
7,88908 
7,92414 
7,93354 
7,90961 
7,92918 
7,93147 
7,93721 
7,93981 
1 ,03DZ3 
7,85065 
7,85173 D 
2,04946 
2,04799 
2,04038 
2,03659 
2,04020 
2,04704 
2,04319 
2,05013 
2,05382 
2,05098 
2,03631 
2,03364 EL 
227,635 
227,732 
231,684 
233,638 
235,599 
235,842 
236,421 
239,513 
244,193 
249,497 
250,671 
251,765 ES 
128,699 
129,038 
129,289 
129,859 
129,134 
128,096 
129,007 
128,521 
128,520 
129,040 
130,853 
130,633 F 
6,98168 
6,97927 
6,96823 
6,96305 
6,95697 
6,95696 
6,93455 
6,93347 
6,90936 
6,90770 
6,89387 
6,90316 IRL 
0,767047 
0,765783 
0,764108 
0,764167 
0,766379 
0,765692 
0,766350 
0,768405 
0,769385 
0,767020 
0,765359 
0,765539 I 
1533,81 
1531,90 
1541,30 
1542,18 
1537,08 
1534,97 
1535,76 
1541,58 
1546,00 
1552,36 
1551,33 
1545,84 LUX 
42,2348 
42,1470 
42,0232 
41,9466 
42,0116 
42,0996 
42,0552 
42,1738 
42,2768 
42,2108 
41,9714 
41,8873 NL 
2,30980 
2,30773 
2,29902 
2,29500 
2,29766 
2,30267 
2,30047 
2,30786 
2,31282 
2,31058 
2,29697 
2,29237 P 
175,875 
176,261 
177,736 
180,297 
176,007 
175,789 
176,008 
175,655 
170,999 
170,162 
174,016 
177,238 UK 
0,700397 
0,703728 
0,709821 
0,712959 
0,714072 
0,708995 
0,714167 
0,703748 
0,701045 
0,701923 
0,718516 
0,723002 
Average 
rate * 
in ECU Total expend, in NC 
Total expend, in ECU 42,0996 7,90779 2,04437 236,448 129,209 6,93885 0,766469 1540,53 42,0057 2,30407 175,52 0,707647 
ANNEX 20 
AMOUNTS WITHHELD FROM PRODUCTION AND CONSUMPTION AID IN THE OLIVE OIL. FIBRE FLAX 
AND CRAPE JUICE SECTORS AND THEIR UTILIZATION 
(ECU) 
SCHEMES RELATED TO OLIVE 
OIL CONSUMPTION 
(Art.11(6) - R.136/66/EEC) 
INFORMATION ANO PROMOTION 
SCHEMES SCHEMES RELATED TO aIVE 
OIL PRODUCTION 
(Art.5(2) ond 4 - R.136/66/EEC) 
ESTABLISHMENT OF 
aIVE OIL REGISTER SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art.5(4) - R.136/66/EEC) 
IMPROVEMENT OF THE 
QUALITY OF OLIVE OIL SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 
(Art.200(1) -
R.136/66/EEC) 
CONTRIBUTIONS TO COSTS OF 
RECOGNIZED ORGANIZATIONS 
AND ASSOCIATIONS SPECIFIC SCHEMES 
CONCERNING FIBRE FLAX 
(Art.2 - R.(EEC) 1308/70) 
INFORMATION ANO PROMOTION 
SCHEMES SCHEMES RELATED TO THE CONSUMPTION 
OF GRAPE JUICE 
Art. 4(2) -
R.2275/85/CEE Art. 4(2) -
R.2275/85/CEE 
PROMOTION 
SCHEMES Art. 2a 
(1) one! 
Art 3(4) 
R.3461/ 
85/EEC 
FINANC. OF 
RESEARCH Art. 4 
(4) 
R.3461/ 
85/EEC 
OVER­
HEADS 
YEAR WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION WITHHELD UTILIZATION UTILIZATION WITHHELO UTILIZATION UTILIZ. UTILIZ. 
Until 
1979 
1980 
1981 
1982 
1983 
1984 
1985 
1986 
1987 
1968 
1989 
1990 
1991 
1992 314.322 
3.002.587 
2,450.465 
6.186.243 
164.079 
(61.380) 
7.385.034 
16.814.429 
1.904.138 
27.568.043 
24.431.817 
19.037.203 
29.760.024 
13.151.205 186.053 
228.892 
2.637.599 
178.196 
3.908.825 
4.469.156 
1.415.569 
1.529.035 
8.756.550 
9.781.272 
4.175.724 
16.912.766 
27.480.816 
(D 11.596.900 
1.913.256 
2.478.668 
2.790.595 
7.269.763 
15.922.259 
9.841.270 
5.703.249 
14.574.601 
10.865.415 
20.847.757 
15.020.682 
28.302.535 
27.876.365 154.567 
10.217.222 
2.533.411 
10.560.376 
16.652.197 
13.510.537 
22.024.203 
16.887.665 
22.880.775 
23.026.556 
20.587.986 
8.178.986 
17.292.122 508.293 
468.414 
978.326 
804.438 
669.627 
400.643 
840.665 4.135.329 
4.606.092 
10.611.885 
7.504.480 5.840.301 
4.240.523 
11.758.762 
5.746.143 
14.527.146 
8.944.125 
14.847.811 
15.903.625 477.096 
10.022.034 
9.709.384 
6.591.949 
5.033.263 
7.239.877 
7.186.494 
6.635.186 300.381 
637.351 
949.916 
1.218.506 
1.146.909 
1.698.562 
1.787.949 
2.015.517 
2.395.084 
2.433.702 
3.941.124 
2.556.035 
2.239.724 537.151 
996.897 
244.931 
1.154.500 
1.073.342 
3.274.836 
500.500 
1.303.210 
2.829.373 
1.649.911 
1.654.180 
5.993.337 
(1) 2.720.876 
3.156.545 
7.441.746 
5.137.237 
6.523.170 
6.493.761 
6.493.724 3.901.559 
2.314.470 
5.293.257 
4.174.999 
6.296.229 
4.741.154 82.041 
8.093 O 
CO 
TOTAL 150.108.209 81.660.452 
(1) Commitment* 175.003.315 184.506.603 78.670.405 ! 26.857.787 81.808.435 52.895.283 23.320.758 21.185.169 37.967.059 26.721.669 90.134 
ANNEX 21 
EAGGF GUARANTEE SECTION - ANNEE 1992 
IRREGULARITIES REPORTED. BY SECTOR 
REG. (EEC) No 595/91 
MEMBER STATE 
SECTOR 
CEREALS ANO RICE 
SUGAR ANO ISOGLUCOSE 
OILS ANO FATS 
PROTEIN CROPS 
FIBRE PLANTS/SILKWORMS 
FRUITS AND VEGETABLES I WINE 
TOBACCO 
OTHER CROP PROOUCTS 
MILK ANO MILK PROOUCTS 
BEEFAEAL 
SHEEPMEAT ANO GOATMEAT 
PIGMEAT 
EGGS ANO POULTRY 
NON-TANNEX II PROOUCTS 
ACCESS I ION COMP. AMOUNTS 
MONETARY COMP.AMOUNTS 
OTHER GUAR.MEASURES 
FISHERY PROOUCTS 
SECTOR NOT SPECIFIED 
TOTAL 
RECOVERED 
LOST BELGIUM 
• •• 
8 307 
0 0 
1 490 
0 0 
0 0 
0 0 
C 0 
0 0 
0 0 DENMARK 
» »» 
3 66 
1 6 
1 23 
1 468 
0 0 
2 81 
0 0 GERMANY 
• •* 
21 878 
3 58 
0 0 
2 12 
0 0 
0 0 
C 0 
0 0 0 0 
0 0 
3 48 111 374 
5 123 
0 0 
23 997 
5 504 
0 0 
0 0 
2 43 
0 0 
0 0 
1 0 
48 2512 
6 359 
0 0 1 59 
0 0 
4 33 
1 51 
7 212 
0 0 
0 0 
0 0 
0 0 0 0 
46 2435 
17 4168 
0 0 
1 18 
0 0 
7 249 
0 0 
0 0 
3 138 
0 0 
0 0 0 0 
32 1373 100 7956 
7 8 23 1292 
3 68 1 653 GREECE 
• •• 
0 0 
0 0 
17 1215 
0 0 
15 4 
4 14 
0 0 SPAIN 
. 
19 1731 
1 59 
0 0 FRANCE 
• •• 
15 868 
21 894 
4 65 
7 1537 25 1916 
0 0 0 0 IRELAND 
• • • 
1 210 
0 0 
0 0 
0 0 
0 0 ITALY 
. 
8 138 
0 0 
337 73085 
0 0 
0 0 
0 0 | 1 0 1 0 0 ! 15 6149 
0 0 ; 3 58 | 0 0 | 0 0 
0 0 0 0 
0 0 4 886 
9 121 
1 0 
0 0 
0 0 
0 0 
0 0 
0 0 
10 113 
0 0 
0 0 
0 0 
56 1467 
10 288 
0 0 35 233 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
66 4446 
26 376 
0 0 0 0 | 0 0 ! 4 0 
0 0 
14 180 
9 309 
0 0 
3 35 
6 93 
2 8 
1 238 
3 141 
0 0 
1 5 
0 0 
108 4810 
38 1457 
0 0 0 0 ! 0 0 
6 13 
12 68 
0 0 
2 305 
0 0 
3 217 
0 0 
0 0 
0 0 
0 0 
0 0 
24 813 
8 13 
0 0 1 120 
0 0 
0 0 
0 0 
1 1 
0 0 
0 0 
0 0 
0 0 
0 0 
0 0 
366 79493 
48 1247 
0 0 NETHERLANDS 
. 
14 1470 
7 177 
0 0 
32 822 
0 0 
0 0 
0 0 
0 0 
0 0 
21 3334 
5 1115 
0 0 
2 14 
3 66 
4 511 
0 0 
0 0 
0 0 
0 0 
0 0 
88 7509 
46 2956 
0 0 PORTUGAL 
. 
0 0 
0 0 
2 60 
0 0 
0 0 
5 724 
û 0 
0 0 
0 0 
0 0 
0 0 
0 0 
1 0 
0 0 
0 0 
2 73 
0 0 
0 0 
0 0 
0 0 
10 857 
4 93 
0 0 UK 
. 
11 1699 
0 0 
7 250 
0 0 
0 0 
0 0 
û 0 
0 0 
0 0 
7 562 
45 1778 
28 204 
0 0 
6 587 
2 1263 
0 0 
5 93 
21 142 
0 0 
0 0 
132 6578 TOTAL EEC (1) 
CASES 
100 
33 
369 
67 
15 
27 •• 
7.367 
1.194 
75.188 : 
4.755 
4 
6.968 
3 58 
4 ° 
4 886 
153 j 7.420 
95 
28 7.620 
204 
36 j 1.402 
22 
25 
3 
20 
24 
1 
1 
1.030 
44 1840 | 260 
0 0 4 1.302 
2.460 
311 
390 
280 
5 
0 
117.814 
9.930 
721 
(•) Number of co«e* 
(••) Amounts in ECU mi 11 ion or lo«t ovolloble rote 
(1) lu«embourg reported no irregularities in 1992 
ANNEX 22 
EAGGF GUARANTEE 
IRREGULARITIES REPORTED AND RECOVERY SITUATION 
REG. (CEE) No 595/91 
YEAR 
Member State 
BELGIUM 
GERMANY 
DENMARK 
GREECE 
SPAIN 
FRANCE 1 
2 
1 
2 
1 
2 
1 
2 < 1988 
A B 
73 15 
18,4 1.4 
1364 1073 
58,4 23,6 
278 209 
2,8 1,6 
1 0 
0 0 
10 0 
2 0 0 
1 372 327 
2 j 9 4,9 
IRELAND ! 1 ! 87 56 
! 2 ' 4,5 2,7 
ITALY • 1 : 331 6S 
; 2 132 3,5 
LUXEMBOURG 
NETHERLANDS 
PORTUGAL 
UNITED 
KINGDOM 1 
2 
1 
2 
1 
2 
1 
2 
TOTAL EEC j 1 
2 0 0 
0 0 
228 203 
4,6 1,7 
0 0 
0 0 
627 462 
7,7 4 1988 
A B 
4 1 
0,1 0 
45 29 
42,7 0,4 
16 13 
0,9 0,9 
0 0 
0 0 
6 6 
0,1 0,1 
70 48 
3,8 0,6 
14 7 
2,8 0,1 1989 
A B 
7 6 
0,1 0,1 
71 35 
18,5 3 
30 20 
13,2 2,7 
3 0 
0,1 0 
13 6 
0,3 0,1 
121 99 
7,9 6,1 
12 7 
2,5 0,5 1990 
A B 
1 0 
0 0 
132 48 
28,7 1,5 
29 26 
1,5 0,3 
18 11 
0,6 0,1 
57 13 
2 0,1 
115 88 
2,8 1,7 
3 1 
0 0 
3: IS i 242 35 ! 95 13 
90,9 1,7 87,2 1,4 ; 83,5 1,9 
0 Oil 1 
0 0 ! 0 0 
41 38 
0,3 0,1 
0 0 
0 0 
109 91 
2,4 0,7 
3360 2440 386 252 
237,2 43,4 144 4,6 81 46 
13,1 1,5 
0 0 
0 0 
164 131 
6,9 0,8 
745 386 
150 16,2 0 0 
0 0 
132 114 
7,2 3,8 
54 34 
1,2 0,6 
188 135 
3 0,7 
824 483 
130,6 10,7 1991 
A B 
22 0 
3,1 0 
43 10 
4,3 0,3 
24 15 
1,4 1,3 
14 2 
0,2 0 
64 19 
1,5 0,1 
101 63 
6,2 2,9 
10 3 
0,1 0,1 
82 7 
109,1 2.3 
0 0 
0 0 
93 56 
4,2 1 
16 5 
0,2 0,1 
131 73 
4,9 1,6 
600 253 
135,2 9,7 1992 
A B 
48 6 
2,5 0,4 
100 23 
7,9 1,3 
32 7 
1,4 0 
56 10 
1,5 0,3 
66 26 
4,2 0,4 
108 38 
4,8 1,5 
24 8 
0,8 0 
366 4P. 
79,5 Î.2 
0 0 
0 0 
88 46 
7,5 2,9 
10 4 
0,8 0,1 
132 44 
6,6 1,8 
1030 260 
117,7 9,9 TOTAL 
A 
155 
24,3 
1755 
160,6 
409 
21,2 
92 
2,4 
206 
8,3 
887 
34,5 
150 
10,7 
1197 
582,2 
1 
0 
663 
36,9 
80 
2,2 
1351 
31,5 
6946 
914,7 B 
28 
1,9 
1244 
30,3 
290 
6,8 
23 
0,4 
70 
0,8 
663 
17,7 
82 
3,4 
131 
12 
1 
0 
503 
11 
43 
0,8 
936 
9,6 
4074 
94,5 C 
4 
0 
58 
5,9 
100 
1,1 
2 
0 
29 
0 
43 
1,1 
5 
0 Balance 
to be 
recovered 
127* 
22,4 
511* 
124,4 
119* 
13,3 
69* 
2 
136* 
7,5 
224* 
15,7 
68* 
7,3 
0 ! 1006* ! 
0,6 569,6 
0 0 
o 1 0 
21 
0,3 
1 
0 
99 
4,3 
367 
13,3 160* 
25,5 
37* 
1,4 
415* 
17,6 
2872* 
806,9 -si 
o 
1 - number of cases 
2 * amounts in ECU ni 11 ion 
* » number of cases to be totally or partially recovered 
A • cases reported 
B - cases totally or partially recovered 
C = cases closed without recovery 
ANNEX 23 
Flnonciol result» of cleoronce of the 1989 occounts ( 1) 
(ECU mil I ion) (2) 
DK DE EL ES PO EC TOTAL 
l)o) Expenditure declared 1989 
b) Expenditure declared in 
previous year but excluded 
from that clearance 
c) Expenditure declared excluded 
from current clearance 
d) Expenditure declared, subject 
to current clearance (o+b+c) 
e) Expenditure rejected 
f) Finoncial impact of previous 
years 
g) Totol expenditure recognized 
(d+e+f) 
2)d)h)Totol expenditure charged, 
subject to current clearance 
3)1) Expenditure charged to or to 
be paid to the Member State 
as a result of cleoronce 
(2d - 1g) 648.9 1.072,9 4.462.9 1. 159,6 1.834,0 5. 195.0 
648,9 
24.1 
624.8 
636.3 
11.5 1.072.9 
1.7 
1.071,2 
1.069.4 
1.8 - 386.0 
4.076.9 
- 112.3 
3.0 
3.961.6 
4.061.5 
99.9 - 228.5 
931.1 
8.3 
9. 1 
913.7 
931.2 
17.5 12.8 
1.821.2 
- 206.7 
9.5 
1.605.0 
1.808.5 
203.5 75.0 
5.120.0 
- 28.7 
2.4 
5.093.7 
5.120.2 
26.5 391.3 
896.6 
11.1 
4.9 
880.6 
894.8 
14.2 4. 170.6 
106.0 
59.9 
4.216,7 
- 561.2 
13.4 
3.642.1 
4.192.6 
550.5 2.8 3.959.0 170,8 
2.8 
0.9 
1.9 
2.0 
0.1 3.959,0 
1.8 
3.957.2 
3.958.9 
1.7 170.8 
1.5 
169.3 
170.8 
1.5 25.0 
1.532,0 
2.2 
7, 1 
1.522.7 
1.530.6 
7.9 25.521.4 
106.0 
- 1. 178.5 
24.448.9 
960.5 
44.6 
23.443,8 
24.376.8 
933.0 
(1) Based on Decision 92/491/EEC 
(2) Conversion rate at 30.09.1992 
ISSN 0254-1475 
COM(93) 517 final 
DOCUMENTS 
EN 03 
Catalogue number : CB-CO-93-552-EN-C 
ISBN 92-77-60008-X 
Office for Official Publications of the European Communities 
L-2985 Luxembourg