87/541/EEC: Commission Decision of 21 October 1987 amending Decisions 87/468/EEC and 87/469/EEC on the clearance of the accounts presented by the Member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee section, expenditure for 1984 and 1985
Date: 1987-10-21
Institutions: European Commission
Subjects: EAGGF Guarantee Section













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31987D0541

87/541/EEC: Commission Decision of 21 October 1987 amending Decisions 87/468/EEC and 87/469/EEC on the clearance of the accounts presented by the Member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee section, expenditure for 1984 and 1985  


Official Journal L 324 , 14/11/1987 P. 0032 - 0038 





*****COMMISSION  DECISION  of 21 October 1987  amending Decisions 87/468/EEC and 87/469/EEC on the clearance of the accounts presented by the Member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee section, expenditure for 1984 and 1985  (87/541/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), as last amended by Regulation (EEC) No 3769/85 (2), and in particular Article 5 (2) thereof,  After consulting the Fund Committee,  Whereas Commission Decisions 87/468/EEC (3) and 87/469/EEC (4) on the clearance of the accounts for 1984 and 1985 do not relate to certain expenditure because additional checking was necessary; whereas, furthermore, these same Decisions allowed certain Member States to bring forward additional evidence to permit a further study of the refusal to finance certain expenditure arising from the said Decisions;  Whereas the Commission has examined certain parts of this expenditure on the basis of additional information forwarded by the Member States involved; whereas the Member States have been informed in detail of the results of this additional study, and have been able to make known their position on the subject;  Whereas it is consequently suitable to amend the Annexes to the abovementioned Decisions for the Member States concerned; whereas it is also suitable to amend a material error concerning France,  HAS ADOPTED THIS DECISION:  Article 1  The Annexes to Decisions 87/468/EEC and 87/469/EEC for the Kingdom of Belgium, the Federal Republic of Germany, the French Republic and the Italian Republic are replaced by the respective Annexes to this Decisions.  Article 2  The difference between, on the one hand, the expenditure chargeable to the Member State shown for each of the Member States at line 2 (e) of column (c) of the Annex to Decisions 87/468/EEC and 87/469/EEC and, on the other hand, the corresponding amount in the Annex to the present Decision, must be paid to the account referred to in Article 1 (1) of Commission Regulation (EEC) No 3184/83 (5) or to the account of the paying department or agency within one month of the notification of this Decision. Should a Member State be entitled to payment of additional expenditure, it shall draw the amount in question from one of the abovementioned accounts, within the same time limit.  Article 3  This Decision is addressed to the Member States with the exception of the Kingdom of Spain and the Portuguese Republic.  Done at Brussels, 21 October 1987.  For the Commission  Frans ANDRIESSEN  Vice-President  (1) OJ No L 94, 28. 4. 1970, p. 13.  (2) OJ No L 362, 31. 12. 1985, p. 17.  (3) OJ No L 262, 12. 9. 1987, p. 23.  (4) OJ No L 262, 12. 9. 1987, p. 35.  (5) OJ No L 320, 17. 11. 1983, p. 1.  ANNEX  (in DM)  1.2.3.4 //  //  //  //  // Member State: Germany (1984)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1984  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 7 398 613 692,57  // 90 012 343,81   // 7 488 626 036,38   // (b) Expenditure declared during the preceding year but excluded from that clearance   // 0,00   // 0,00   // 0,00   // (c) Expenditure declared, excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 7 398 613 692,57   // 90 012 343,81   // 7 488 626 036,38   // (e) Expenditure disallowed   // 8 015 736,13   // 0,00   // 8 015 736,13  // (f) Financial consequences of previous years   // 0,00  // 0,00   // 0,00   // (g) Total expenditure recognized (d  e + f)   // 7 390 597 956,44   // 90 012 343,81   // 7 480 610 300,25   // 2. Expenditure chargeable to the Member State   //  //   //   // (a) Expenditure charged in respect of the year 1984   // 7 398 875 142,69   // 90 012 343,81   // 7 488 887 486,50   // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 0,00   // 0,00  // 0,00   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 7 398 875 142,69  // 90 012 343,81   // 7 488 887 486,50   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 8 277 186,25  // 0,00   // 8 277 186,25   // 3. Funds available   //   //  //   // (a) Amount available after preceding clearance of accounts   // 4 373 932,94   // 2 559 569,36   // 1 814 363,58  // (b) Advance payments for the year 1983 concerning expenditures excluded from the 1983 clearance of the accounts  // 0,00   // 0,00   // 0,00   // (c) Advance payments received in respect of the year   // 7 393 321 063,64   // 95 340 430,64   // 7 488 661 494,28   // (d) Advance payments for the year 1984 concerning expenditures excluded from the present clearance of the accounts   // 0,00   // 0,00   // 0,00  // (e) Total amounts available for the year (a + b + c   d)  // 7 388 947 130,70   // 97 900 000,00   // 7 486 847 130,70  // (f) Expenditure recognized (1g)   // 7 390 597 956,44  // 90 012 343,81   // 7 480 610 300,25   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 1 650 825,74   // 7 887 656,19   // 6 236 830,45  //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.  (in  FF)  1.2.3.4 //  //  //  //  // Member State: France (1984)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1984  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 24 258 062 617,25  // 102 307 388,69   // 24 360 370 005,94   // (b) Expenditure declared during the preceding year but excluded from that clearance   // 295 849 414,67   // 0,00   // 295 849 414,67  // (c) Expenditure declared, excluded from the present clearance   // 0,00   // 0,00   // 0,00   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 24 553 912 031,92   // 102 307 388,69   // 24 656 219 420,61  // (e) Expenditure disallowed   // 316 081 059,43   // 0,00  // 316 081 059,43   // (f) Financial consequences of previous years   // 0,00   // 0,00   // 0,00   // (g) Total expenditure recognized (d  e + f)   // 24 237 830 972,49   // 102 307 388,69   // 24 340 138 361,18   // 2. Expenditure chargeable to the Member State   //   //   //   // (a) Expenditure charged in respect of the year 1984   // 24 096 496 347,34   // 102 307 388,69   // 24 198 803 736,03   // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 295 849 414,67   // 0,00   // 295 849 414,67   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0,00   // 0,00  // 0,00   // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 24 392 345 762,01   // 102 307 388,69   // 24 494 653 150,70   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 154 514 789,52  // 0,00   // 154 514 789,52   // 3. Funds available   //   //  //   // (a) Amount available after preceding clearance of accounts   // 251 784 008,35   // 13 292 726,01   // 238 491 282,34   // (b) Advance payments for the year 1983 concerning expenditures excluded from the 1983 clearance of the accounts  // 295 849 414,67   // 0,00   // 295 849 414,67   // (c) Advance payments received in respect of the year   // 24 542 563 458,91   // 88 807 273,99   // 24 631 370 732,90   // (d) Advance payments for the year 1984 concerning expenditures excluded from the present clearance of the accounts   // 0,00  // 0,00   // 0,00   // (e) Total amounts available for the year (a + b + c   d)   // 24 586 628 865,23   // 102 100 000,00   // 24 688 728 865,23   // (f) Expenditure recognized (1g)  // 24 237 830 972,49   // 102 307 388,69   // 24 340 138 361,18   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 348 797 892,74   // 207 388,69  // 348 590 504,05   //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.  (in Bfrs)  1.2.3.4 //  //  //  //  // Member State: Belgium (1985)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1985  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 41 132 018 672   // 51 356 614   // 41 183 375 286   // (b) Expenditure declared during the preceding year but excluded from that clearance  // 0   // 0   // 0   // (c) Expenditure declared, excluded from the present clearance   // 0   // 0   // 0   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 41 132 018 672   // 51 356 614   // 41 183 375 286  // (e) Expenditure disallowed   // 3 932 465   // 0   // 3 932 465   // (f) Financial consequences of previous years   // 0  // 0   // 0   // (g) Total expenditure recognized (d  e + f)  // 41 128 086 207   // 51 356 614   // 41 179 442 821   // 2. Expenditure chargeable to the Member State   //   //   //  // (a) Expenditure charged in respect of the year 1985   // 41 162 492 038   // 51 356 614   // 41 213 848 652   // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 0   // 0   // 0   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0   // 0   // 0  // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 41 162 492 038   // 51 356 614  // 41 213 848 652   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 34 405 831   // 0   // 34 405 831   // 3. Funds available   //   //   //   // (a) Amount available after preceding clearance of accounts   // 15 928 423   // 26 021 942   // 41 950 365   // (b) Advance payments for the year 1984 concerning expenditures excluded from the 1984 clearance of the accounts   // 0   // 0   // 0   // (c) Advance payments received in respect of the year   // 41 102 594 532   // 25 600 000   // 41 128 194 532   // (d) Advance payments for the year 1985 concerning expenditures excluded from the present clearance of the accounts   // 0   // 0   // 0   // (e) Total amounts available for the year (a + b + c   d)   // 41 118 522 955   // 51 621 942   // 41 170 144 897   // (f) Expenditure recognized (1g)   // 41 128 086 207   // 51 356 614   // 41 179 442 821   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 9 563 252   // 265 328   // 9 297 924   //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.  (in DM)  1.2.3.4 //  //  //  //  // Member State: Germany (1985)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1985  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 8 037 383 385,07  // 78 274 978,78   // 8 115 658 363,85   // (b) Expenditure declared during the preceding year but excluded from that clearance   // 0,00   // 0,00   // 0,00   // (c) Expenditure declared, excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 8 037 383 385,07   // 78 274 978,78   // 8 115 658 363,85   // (e) Expenditure disallowed   // 5 703 667,06   // 0,00   // 5 703 667,06  // (f) Financial consequences of previous years   // 0,00  // 0,00   // 0,00   // (g) Total expenditure recognized (d  e + f)   // 8 031 679 718,01   // 78 274 978,78   // 8 109 954 696,79   // 2. Expenditure chargeable to the Member State   //  //   //   // (a) Expenditure charged in respect of the year 1985   // 8 035 746 989,58   // 78 274 978,78   // 8 114 021 968,36   // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 0,00   // 0,00  // 0,00   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 8 035 746 989,58  // 78 274 978,78   // 8 114 021 968,36   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 4 067 271,57  // 0,00   // 4 067 271,57   // 3. Funds available   //   //  //   // (a) Amount available after preceding clearance of accounts   // 1 650 825,74   // 7 887 656,19   // 6 236 830,45  // (b) Advance payments for the year 1984 concerning expenditures excluded from the 1984 clearance of the accounts  // 0,00   // 0,00   // 0,00   // (c) Advance payments received in respect of the year   // 8 065 300 000,00   // 74 872 343,81   // 8 140 172 343,81   // (d) Advance payments for the year 1985 concerning expenditures excluded from the present clearance of the accounts   // 0,00   // 0,00   // 0,00  // (e) Total amounts available for the year (a + b + c   d)  // 8 063 649 174,26   // 82 760 000,00   // 8 146 409 174,26  // (f) Expenditure recognized (1g)   // 8 031 679 718,01  // 78 274 978,78   // 8 109 954 696,79   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 31 969 456,25   // 4 485 021,22   // 36 454 477,47  //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.  (in FF)  1.2.3.4 //  //  //  //  // Member State: France (1985)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1985  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 31 638 831 574,36  // 65 515 006,03   // 31 704 346 580,39   // (b) Expenditure declared during the preceding year but excluded from that clearance   // 0,00   // 0,00   // 0,00   // (c) Expenditure declared, excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 31 638 831 574,36   // 65 515 006,03   // 31 704 346 580,39   // (e) Expenditure disallowed   // 134 670 828,42   // 0,00   // 134 670 828,42  // (f) Financial consequences of previous years   // 0,00  // 0,00   // 0,00   // (g) Total expenditure recognized (d  e + f)   // 31 504 160 745,94   // 65 515 006,03   // 31 569 675 751,97   // 2. Expenditure chargeable to the Member State   //  //   //   // (a) Expenditure charged in respect of the year 1985   // 31 520 803 611,31   // 65 515 006,03   // 31 586 318 617,34   // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 0,00   // 0,00  // 0,00   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0,00  // 0,00   // 0,00   // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 31 520 803 611,31  // 65 515 006,03   // 31 586 318 617,34   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 16 642 865,37  // 0,00   // 16 642 865,37   // 3. Funds available   //   //  //   // (a) Amount available after preceding clearance of accounts   // 348 797 892,74   // 207 388,69   // 348 590 504,05   // (b) Advance payments for the year 1984 concerning expenditures excluded from the 1984 clearance of the accounts  // 0,00   // 0,00   // 0,00   // (c) Advance payments received in respect of the year   // 31 486 179 208,48   // 68 107 388,69   // 31 554 286 597,17   // (d) Advance payments for the year 1985 concerning expenditures excluded from the present clearance of the accounts   // 0,00   // 0,00   // 0,00  // (e) Total amounts available for the year (a + b + c   d)  // 31 834 977 101,22   // 67 900 000,00   // 31 902 877 101,22   // (f) Expenditure recognized (1g)   // 31 504 160 745,94  // 65 515 006,03   // 31 569 675 751,97   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 330 816 355,28   // 2 384 993,97   // 333 201 349,25   //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.  (in Lit)  1.2.3.4 //  //  //  //  // Member State: Italy (1985)  // EAGGF Guarantee Section expenditure, except expenditure relating to Regulation (EEC) No 1078/77  // Expenditure relating to Regulation (EEC) No 1078/77  // Total (a + b)  //  //  //  //  //  // (a)   // (b)   // (c)   //    //   //  //   // 1. Expenditure recognized in respect of the year 1985  //   //   //   // (a) Expenditure declared by the Member State in respect of the present clearance   // 4 939 704 386 843  // 0   // 4 939 704 386 843   // (b) Expenditure declared during the preceding year but excluded from that clearance  // 0   // 0   // 0   // (c) Expenditure declared, excluded from the present clearance   // 0   // 0   // 0   // (d) Expenditure declared, coming under the present clearance (a + b  c)   // 4 939 704 386 843   // 0   // 4 939 704 386 843  // (e) Expenditure disallowed   // 67 884 047 170   // 0  // 67 884 047 170   // (f) Financial consequences of previous years   // 0   // 0   // 0   // (g) Total expenditure recognized (d  e + f)   // 4 871 820 339 673   // 0   // 4 871 820 339 673   // 2. Expenditure chargeable to the Member State  //   //   //   // (a) Expenditure charged in respect of the year 1985   // 4 915 323 508 260   // 0   // 4 915 323 508 260  // (b) Expenditure charged in respect of the preceding year, but excluded from that clearance   // 0   // 0   // 0   // (c) Expenditure charged in respect of the present year, but excluded from the present clearance   // 0   // 0   // 0  // (d) Total expenditure charged, coming under the present clearance (a + b  c)   // 4 915 323 508 260   // 0   // 4 915 323 508 260   // (e) Expenditure chargeable to or payable to the Member State following clearance of the accounts (2d  1g) (1)   // 43 503 168 587   // 0   // 43 503 168 587   // 3. Funds available   //   //   //   // (a) Amount available after preceding clearance of accounts   // 75 530 014 794   // 0  // 75 530 014 794   // (b) Advance payments for the year 1984 concerning expenditures excluded from the 1984 clearance of the accounts   // 0   // 0   // 0   // (c) Advance payments received in respect of the year   // 4 866 928 101 944   // 0  // 4 866 928 101 944   // (d) Advance payments for the year 1985 concerning expenditures excluded from the present clearance of the accounts   // 0   // 0   // 0   // (e) Total amounts available for the year (a + b + c   d)   // 4 942 458 116 738   // 0   // 4 942 458 116 738   // (f) Expenditure recognized (1g)   // 4 871 820 339 673   // 0   // 4 871 820 339 673   // (g) Funds available after clearance of the accounts of the present year (e  f)   // 70 637 777 065   // 0  // 70 637 777 065   //    //   //   //  (1) In the event of payment to a Member State, this is indicated by the sign: -.( E ) TOTAL AMOUNTS AVAILABLE FOR THE YEAR ( A + B + C   D )  8 063 649 174,26  82 760 000,00  8 146 409 174,26  ( F ) EXPENDITURE RECOGNIZED ( 1G )  8 031 679 718,01  78 274 978,78  8 109 954 696,79  ( G ) FUNDS AVAILABLE AFTER CLEARANCE OF THE ACCOUNTS OF THE PRESENT YEAR ( E  F )  31 969 456,25  4 485 021,22  36 454 477,47   //   //  //  //  ( 1 ) IN THE EVENT OF PAYMENT TO A MEMBER STATE, THIS IS INDICATED BY THE SIGN : _.  ( IN FF )  1.2.3.4MEMBER STATE : FRANCE ( 1985 )  EAGGF GUARANTEE SECTION EXPENDITURE, EXCEPT EXPENDITURE RELATING TO REGULATION ( EEC ) NO 1078/77  EXPENDITURE RELATING TO REGULATION ( EEC ) NO 1078/77  TOTAL ( A + B )  ( A )  ( B )  ( C )   //   //  //  //  1 . EXPENDITURE RECOGNIZED IN RESPECT OF THE YEAR 1985   //  //  //  ( A ) EXPENDITURE DECLARED BY THE MEMBER STATE IN RESPECT OF THE PRESENT CLEARANCE  31 638 831 574,36  65 515 006,03  31 704 346 580,39  ( B ) EXPENDITURE DECLARED DURING THE PRECEDING YEAR BUT EXCLUDED FROM THAT CLEARANCE  0,00  0,00  0,00  ( C ) EXPENDITURE DECLARED, EXCLUDED FROM THE PRESENT CLEARANCE  0,00  0,00  0,00  ( D ) EXPENDITURE DECLARED, COMING UNDER THE PRESENT CLEARANCE ( A + B  C )  31 638 831 574,36  65 515 006,03  31 704 346 580,39  ( E ) EXPENDITURE DISALLOWED  134 670 828,42  0,00  134 670 828,42  ( F ) FINANCIAL CONSEQUENCES OF PREVIOUS YEARS  0,00  0,00  0,00  ( G ) TOTAL EXPENDITURE RECOGNIZED ( D  E + F )  31 504 160 745,94  65 515 006,03  31 569 675 751,97  2 . EXPENDITURE CHARGEABLE TO THE MEMBER STATE   //  //  //  ( A ) EXPENDITURE CHARGED IN RESPECT OF THE YEAR 1985  31 520 803 611,31  65 515 006,03  31 586 318 617,34  ( B ) EXPENDITURE CHARGED IN RESPECT OF THE PRECEDING YEAR, BUT EXCLUDED FROM THAT CLEARANCE  0,00  0,00  0,00  ( C ) EXPENDITURE CHARGED IN RESPECT OF THE PRESENT YEAR, BUT EXCLUDED FROM THE PRESENT CLEARANCE  0,00  0,00  0,00  ( D ) TOTAL EXPENDITURE CHARGED, COMING UNDER THE PRESENT CLEARANCE ( A + B  C )  31 520 803 611,31  65 515 006,03  31 586 318 617,34  ( E ) EXPENDITURE CHARGEABLE TO OR PAYABLE TO THE MEMBER STATE FOLLOWING CLEARANCE OF THE ACCOUNTS ( 2D  1G ) ( 1 )  16 642 865,37  0,00  16 642 865,37  3 . FUNDS AVAILABLE   //  //  //  ( A ) AMOUNT AVAILABLE AFTER PRECEDING CLEARANCE OF ACCOUNTS  348 797 892,74  207 388,69  348 590 504,05  ( B ) ADVANCE PAYMENTS FOR THE YEAR 1984 CONCERNING EXPENDITURES EXCLUDED FROM THE 1984 CLEARANCE OF THE ACCOUNTS  0,00  0,00  0,00  ( C ) ADVANCE PAYMENTS RECEIVED IN RESPECT OF THE YEAR  31 486 179 208,48  68 107 388,69  31 554 286 597,17  ( D ) ADVANCE PAYMENTS FOR THE YEAR 1985 CONCERNING EXPENDITURES EXCLUDED FROM THE PRESENT CLEARANCE OF THE ACCOUNTS  0,00  0,00  0,00  ( E ) TOTAL AMOUNTS AVAILABLE FOR THE YEAR ( A + B + C   D )  31 834  977 101,22  67 900 000,00  31 902 877 101,22  ( F ) EXPENDITURE RECOGNIZED ( 1G )  31 504 160 745,94  65 515 006,03  31 569 675 751,97  ( G ) FUNDS AVAILABLE AFTER CLEARANCE OF THE ACCOUNTS OF THE PRESENT YEAR ( E  F )  330 816 355,28  2 384 993,97  333 201 349,25   //   //  //  //  ( 1 ) IN THE EVENT OF PAYMENT TO A MEMBER STATE, THIS IS INDICATED BY THE SIGN : _.  ( IN LIT )  1.2.3.4MEMBER STATE : ITALY ( 1985 )  EAGGF GUARANTEE SECTION EXPENDITURE, EXCEPT EXPENDITURE RELATING TO REGULATION ( EEC ) NO 1078/77  EXPENDITURE RELATING TO REGULATION ( EEC ) NO 1078/77  TOTAL ( A + B )  ( A )  ( B )  ( C )   //   //  //  //  1 . EXPENDITURE RECOGNIZED IN RESPECT OF THE YEAR 1985   //  //  //  ( A ) EXPENDITURE DECLARED BY THE MEMBER STATE IN RESPECT OF THE PRESENT CLEARANCE  4 939 704 386 843  0  4 939 704 386 843  ( B ) EXPENDITURE DECLARED DURING THE PRECEDING YEAR BUT EXCLUDED FROM THAT CLEARANCE  0  0  0  ( C ) EXPENDITURE DECLARED, EXCLUDED FROM THE PRESENT CLEARANCE  0  0  0  ( D ) EXPENDITURE DECLARED, COMING UNDER THE PRESENT CLEARANCE ( A + B  C )  4 939 704 386 843  0  4 939 704 386 843  ( E ) EXPENDITURE DISALLOWED  67 884 047 170  0  67 884 047 170  ( F ) FINANCIAL CONSEQUENCES OF PREVIOUS YEARS  0  0  0  ( G ) TOTAL EXPENDITURE RECOGNIZED ( D  E + F )  4 871 820 339 673  0  4 871 820 339 673  2 . EXPENDITURE CHARGEABLE TO THE MEMBER STATE   //  //  //  ( A ) EXPENDITURE CHARGED IN RESPECT OF THE YEAR 1985  4 915 323 508 260  0  4 915 323 508 260  ( B ) EXPENDITURE CHARGED IN RESPECT OF THE PRECEDING YEAR, BUT EXCLUDED FROM THAT CLEARANCE  0  0  0  ( C ) EXPENDITURE CHARGED IN RESPECT OF THE PRESENT YEAR, BUT EXCLUDED FROM THE PRESENT CLEARANCE  0  0  0  ( D ) TOTAL EXPENDITURE CHARGED, COMING UNDER THE PRESENT CLEARANCE ( A + B  C )  4 915 323 508 260  0  4 915 323 508 260  ( E ) EXPENDITURE CHARGEABLE TO OR PAYABLE TO THE MEMBER STATE FOLLOWING CLEARANCE OF THE ACCOUNTS ( 2D  1G ) ( 1 )  43 503 168 587  0  43 503 168 587  3 . FUNDS AVAILABLE   //  //  //  ( A ) AMOUNT AVAILABLE AFTER PRECEDING CLEARANCE OF ACCOUNTS  75 530 014 794  0  75 530 014 794  ( B ) ADVANCE PAYMENTS FOR THE YEAR 1984 CONCERNING EXPENDITURES EXCLUDED FROM THE 1984 CLEARANCE OF THE ACCOUNTS  0  0  0  ( C ) ADVANCE PAYMENTS RECEIVED IN RESPECT OF THE YEAR  4 866 928 101 944  0  4 866 928 101 944  ( D ) ADVANCE PAYMENTS FOR THE YEAR 1985 CONCERNING EXPENDITURES EXCLUDED FROM THE PRESENT CLEARANCE OF THE ACCOUNTS  0  0  0  ( E ) TOTAL AMOUNTS AVAILABLE FOR THE YEAR ( A + B + C   D )  4 942 458 116 738  0  4 942 458 116 738  ( F ) EXPENDITURE RECOGNIZED ( 1G )  4 871 820 339 673  0  4 871 820 339 673  ( G ) FUNDS AVAILABLE AFTER CLEARANCE OF THE ACCOUNTS OF THE PRESENT YEAR ( E  F )  70 637 777 065  0  70 637 777 065   //   //  //  //  ( 1 ) IN THE EVENT OF PAYMENT TO A MEMBER STATE, THIS IS INDICATED BY THE SIGN : _.