Twenty-third financial report on the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section (1993)
Date: 1994-10-31
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU financing, activity report, agricultural expenditure, financial year

COMMISSION OF THE EUROPEAN COMMUNITIES 

C0M(94) 464 final 
Brussels,  31.10.1994 

TWENTY-THIRD FINANCIAL  REPORT 

on 

THE  EUROPEAN AGRICULTURAL  GUIDANCE 
AND GUARANTEE  FUND 

EAGGF 

GUARANTEE  SECTION 

-  1993 -

3—_ 

NTRODUCTORY NOTE 

a) 

Article  10 of  CounciI  Régulât ion  (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 1993. 

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 
stabilize 
agricultural markets. 

intervention 

measures 

designed 

to 

1986, 

the  financial 

year  was  always 

year.  The  amendments  made 

the  common agricultural 

in  adjustments 

to 
subsequent 

in  1987 

to 
policy 

the  Regulations 
resulted, 
the  dates  of  closure 

financial 

years'*), 

b) 

including 

to  and 

tip 
calendar 
the  financing 
of 
Guarantee  Section, 
1987\1), 
1988\2) 
corresponding 
relative 
to 
years  with  previous 
the  various 

tables 

and 
displacement 

the  calendar 

of 

the  Guarantee 
year.  This  may  make  it  difficult 

Section 

years, 

and  should  be 

taken 

into  account 

and  annexes. 

* 
* * 

the  same  as 

as  regards 
of  accounts 
with 

the 
governing 
the 
for 
a 
year 
these 
in  examining 

financial 
to  compare 

N.B.: This report was completed on 20.9.1994 

* 
(i) Financial 

(2)  Financial 
months 
(3)  Financial 
months 

0J No L 94, 28.4.1970, p.13. 

1  January  1987  to  end  October 

1987. 

year  1987:  expenditure 

here  covers 

a  period 

of 

ten  months, 

from 

year  1988:  expenditure 

here  covers  a  period 

of  eleven,  and  a  half 

from  beginning  November  1987  to  15  October  1988.' 

year  1989  et 

seq.: 

expenditure 

from  16  October 

to  15  October  of 

here 
the  fotlowing 

covers 

a  period 

of 

twelve 

year. 

T A B LE 

1 

Average  conversion  rates used  for  1993 

(cf. Annex  19) 

| 

! 
! 
i 
! 
! 
î 
! 
! 
| 
! 
! 
j 

EUROPEAN GOAfJNITY 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 

j 

Î 
! 
! 
! 
\ 
\ 
! 
j 
! 
! 
j 
j 

(budgetary) (1) 

BFR  (2) 

40.3451 
7.56492  DKR 
1.95171  DM 

260.308 
144.216 

DRA 
PTA 

6.64043  FF 
0.776860  IRL 
LIT 
LFR  (2) 

1,776.59 

40.3088 
2.19887  HFL 
ESC 
0.786272 UKL 

180.686 

| 

i 
i 
i 
! 
j 
j 
i 
i 
| 
! 
j 
\ 

(1) 

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  rates  called  "green  rates".  Hence  the 
amount  calculated  in ecu  under  agricultural  regulations  is referred  to as 
"ECU(A)". 
However,  for  the  charging  to  the  budget  of  the  financial  consequences  of 
agricultural  regulations,  conversion  into  ecus  of  national  currencies  is 
not  at  the green  rate  but  at  the market  or  budget  rate; hence,  the  amount 
in ecu  to be entered  in the accounts  is referred  to as  "ECU(B)". 

(2) 

Although  the  monthly  budgetary  rates  for  the  Belgium  franc  and  the 
Luxembourg  franc  are  identical,  the  average  rate  is different  because  it 
represents  a  weighted  average,  weighted  according  to  monthly  expenditure 
in national  currencies. 

>  .  '  ' 

SUMMARY 

INDEX 

Pages 

VII 

TITLE  I : COMMUNITY EXPENDITURE ON MARKETS  . . . 

.... 

1 

1. 

General 

.. 

.,.. 
1.1.  1993 budget 
1.2.  Transfers of appropriations and appropriations available  ....... 
.......;. 
1.3.  Agricultural  expenditure  . 
1.4.  Fixing of  farm prices and related measures for 1993/94 ... 
... 
1.5.  The agri-monetary situât ion ... 
1.6."  Reform of  the CAP 
1.7.  Set-aside 
1.8.  Emergency operations  in support of Central  and Eastern Europe 

....... — 

... 

and the Soviet Union 

2. 

Financing of  the markets 

2.1.  Comparison of original  appropriations and expenditure  in 1993... 
2.2.  Breakdown of expenditure by economic type 
. 
2.3.  Trend of pub I ic stocks 
2.4.  Corrections  to be made to the breakdown of expenditure by Member 
State  in connection with monetary compensatory  amounts  (MCAS) .. 

2.5.  Overall  cost of Guarantee Section 

1 

1 
4 
4 
6 
6 
8 
12 

14 

25 

25 
37 

40 

45 
47 

3. 

Amendments to  legislation governing  the EAGGF Guarantee Section. 

51 

TITLE  II  : CASH POSITION AND MANAGEMENT  OF APPROPRIATIONS 

.......  . 55 

4. 

Management of appropriations 

1993 budget  . 

4.1 
4.2.  Non-automatic carryovers of appropriations from 1992 
4.3 
4.4 

Automatic carryovers of appropriations from 1992 
Summary of execution of 1993 budget 

5. 

Advances and direct payments 

5.1 
5.2 

Advance payments to the Member  States 
Direct payments 

, 

55 

55 
58 
59 
59 

61 

61 
63 

IV 

TITLE  HI  : PREVENTION AND PROSECUTION OF FRAUD. 

Improvement of  legislation and control methods 

6.1  General remarks 
6.2  Application of control measures 
6.3 
6.4  Sem i nars 
6.5  Special checks and  investigations 
6.6  Cases of fraud and  irregularities reported 
6.7  Recovery of amounts wrongly paid out 
6.8  Meetings of the EAGGF  irregular ities and Mutual Assitance Group 
6.9  Specific control arrangements . 
6.10  Remote sensing 

TITLE IV : ACCOUNTS CLEARANCE  . 

7.1  Verification of EAGGF Guarantee Section expenditure and 

clearance procedure - 1990 

7.2  1991 
7.3  1992 
7.4  Application of Council Regulation (EEC) No 4045/89 regarding 

Member States' controls of beneficiaries records 

7.5  Appeals to the Court of Justice against clearance decisions .... 

TITLE V : CLEARANCE OF ACCOUNTS IN RESPECT OF COMMUNITY FOOD AID FOR 

PRODUCTS SUBJECT TO EEC MARKET ORGANIZATION 

Annexes 

67 
68 
73 
75 
75 
79 
81 
81 
83 
87 

91 

91 
93 
95 

97 
98 

103 

105 

INDEX OF TABLES 

1.  Average conversion  rates used  for 1993 
2. 

Summary  of  the main  totals  in the 23nd EAGGF Guarantee Section 
Financial  Report 

3.  Total  appropriations relating  to the EAGGF Guarantee Section  ... 
4.  EAGGF Guarantee Section expenditure  in relation  to EC expenditure 
5.  Results of set-aside  (Five-year  scheme) 
6. 
7.  Breakdown by sectors of  the differences between  expenditure 

Evolution of  1993 appropriations and expenditure  . 

........ 

and appropriations (initial  and final) .. 

8.  Breakdown of agr i cuIturaI  expend i ture by economi c type 
9.  Breakdown of expenditure by Member  State, a I lowing  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) 

10.  Overall  trend of EAGGF  (Guarantee Section) expenditure 
11. 

Revenue under  the Common Agricultural  Policy accruing  as own 
resources of  the Community 

,. 

12.  The system of advance payments and expend i ture 
13.  D i rect  payments 
14.  Advances  to the Member  States and expenditure charged  to the 
.. 

1993 budget 
Expenditure  recorded  in the Member  States against  the 1992 
budget  by type of  f i nanc Ing 
EAGGF Guarantee expenditure claimed  for  1991 

15. 

16. 
17.  Operations subject  to a system audit  in 1993  ....... 
18.-  Transmission of  the first declarations of expenditure - 1992  ... 
19.  Appeals  filed against  the clearance of accounts decisions - 1989 
20.  Appeals  filed against  the clearance of accounts decisions - 1990  101-102 

93 
94 
95 
100 

Pages 

I 

XI 
1 
5 
13 
24 

27 

36 

45 
47 

49 
60 
62 

64 

65 

LIST OF GRAPHS 

EAGGF Guarantee expenditure by economic  type 

1.  Breakdown of EAGGF Guarantee expenditure by product  group 
2. 
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  ......... 
6. 
7.  Trend of  the EAGGF  (Guarantee Section) expenditure 
8.  Trend of own  resources resulting from  the CAP 

Expenditure by Member  State 

-..'. 

VI 
34 
35 
42 
43 
44 
46 
48 

VI 

GRAPH 1 

BREAKDOWN OF EAGGF GUARANTEE EXPENDITURE BY PRODUCT GROUP 

(ECU million for 1993 financial year) (1) 

Other products  : 4700,5 

Cereals : 6627,5 

Wine:  1509,6 

Tobacco: 1163,8 

Fruit and vegetables 
1664 

Sheepmeat and goatmeat 
: 1800,4 

Beef : 3986,3 

Milk products : 5264,6 

TOTAL : ECU 34.433,9 million 

(1) Expenditure against the 1993 budget (annexes 4 and 5) 

Sugar : 2189,6 

Oils and fats : 5527,6 

SUMMARY  OF  THE  TWENTY-TH1RD  FINANCIAL  REPORT 
EAGGF  GUARANTEE  SECTION 

Community  expenditure  on  markets 

1. After 

transfers  were  made  and 

the 
supplementary  and  amending  budget,  appropriations  available 
for  the  EAGGF  Guarantee  Section  for  1993  amounted 
to 
ECU  35  343 million,  including  the  Fisheries  Guarantee  Fund 
agricultural 
(ECU  33 million), 
production  (ECU  427 million),  income  aid  (ECU  36 million)  and 
accompanying  measures  (ECU  298 million)  (see  Table 6 ). 

set-aside 

account 

taking 

from 

land 

of 

of 

2.  Allowing  for  the  clearance  of  accounts  for  previous  years 
(-  ECU  385 million)  and  the  financial  contribution  of  cereal 
producers 
and 
-  ECU  24 million  respectively),  total  agricultural  expenditure 
chargeable  to  the  Guarantee  Section  for  1993  stood  at 
ECU  34  590 million  (see  Table 6 ). 

and  of  milk  producers 

(ECU  89.6  million 

3.  Total  expenditure  taken  into  account  for  the  1993  budget, 
excluding  the  clearance  of  accounts  (-  ECU  385 million)  and 
misee I U n e o us  payments  like  fraud  prevention  and  food  aid 
(ECU  541  mi I I ion),  i.e.  ECU  34  434  mi I I ion,  can  be  divided 
into  expenditure  on  export  refunds  and  intervention  measures. 
These 
and 
to 
ECU  24  275 million  respectively. 

ECU  10  159  million 

amounted 

items 

A  breakdown  of  such  expenditure  by  product  group  shows  that 
cereals  and  rice  and  milk  products  accounted  on  their  own  for 
up  for  51%  of  expenditure  on  refunds,  followed  by  beef  and 
veal  (17%) and  sugar  (15%). 

The  product  groups  mainly  responsible  for  expenditure  on 
intervention  were  cereals  (13%),  oiIseeds  (13%),  milk  products 
(12%),  olive  oil  (10%) and  beef  (9%). 

4.  Given  the  increase  in quantities  of  certain  products  in  public 
storage  during  1993,  the  book  value  of  stocks  rose  slightly 
(+  3%)  from  ECU  2 580.5  million  in  1992  to  ECU  2 659.7  million 
in  1993. 

As  regards  the  actual  quantities  in stock,  there  was: 

-  a  very  great  rise  in  stocks  of  olive  oil,  and  a 

considerable  rise  in cereals  and  alcohol; 

-  a  fall  in other  product  groups,  in particular  tobacco. 

Cash  position  and  management  of  appropriations 

1.  The  budget  for  1993 was  adopted  in December  1992. 

The  interim  review  of  appropriations  requirements  for  the 
EAGGF  Guarantee  Section  conducted  in  March  indicated  there 
would  be  an  overrun  in  appropriations  at  the  end  of  the 
financial  year.  It  was  proposed  that  the  budget  authority 
adopt  a  preliminary  draft  supplementary  and  -amending  -budget 
(PDSAB)  to  increase  appropriations.  The  SAB  adopted  in 
December  increased  appropriations  by  ECU  1  300  million. 

2.  Management  of  appropriations 
may  be  summarized  as  follows: 

including  carryovers  from  1992 

1993 budget 
appropri 
ation 

Non-automatic 
carryovers 
autom. 

Automatic 
carryovers 
droit 

total 
appropri 
ations 

A.  Initial budget*/carryovers 

SAB 
Transfers outside EAGGF 

34.052,0 
1.300,0 
8,9 

175,5 
0,0 
0,0 

50,8 
0,0 
0,0 

34.278,3 
1.300,0 
8,9 

Appropriations available/ 
carryovers 

35.343,1 

175,5 

50,8 

35.569,4 

B. Commitments 

Charged as payments 

34.590,4 
34.236,6 

157,7 
157,6 

0,0 
29,1 

34.748,2 
34.423,3 

Automatic carryovers 
in 1994 

353,8 

C. Non-automatic carryovers 

510,0 

0,0 

0,0 

0,0 

0,0 

D. Lapsed appropriations 

242,7 

17,9 

21,6 

353,8 

510,0 

282,2 

Including  the  ECU  109.0 million  entered  in  Chapter  BO-40  but 
not  the  ECU  1 000 million  in  the  monetary  reserve. 

As  regards  automatic  carryovers  from  the  budget  for  1993 
(ECU  353,8  million),  ECU  315.1  million  was  transferred  to  the 
Member  States  for  payments  during  1994  relating  to  compensation 
for  non-allocation  of  milk  quotas  and  the  programme  for  the 
automatic 
restructuring  of  milk  production.  The  remaining 
carryovers, 
to 
to 
appropriations  committed  by  the  Commission  with  a  view  to 
expenditure  settled  directly  by  itself,  payment  of  which  had  not 
been  made  by  the  end  of  financial  year. 

ECU  38.8  million, 

correspond 

amounting 

IX 

to 

be 

non-automatically 
carried 
Appropriations 
(ECU 510 million) represent  expenditure which was provided  for 
in  the  1993  budget  but  could  not  be  incurred  by  the  Member 
States  before  the  financial  year  closed,  and  for  which  no 
appropriations were available  in the 1994 budget. 

over 

3. With  regard  to the 1993 financial  year, the Commission  adopted 
14  decisions,  12  of  which  were  routine.  After  the  SAB  was 
adopted,  an  additional  advance  payment  was  necessary,  as was 
an extraordinary  advance decided  in December  1993. 

C. 

Invest ligations and  irregular it ies: 

During  1993 the Commission stepped up  its efforts to combat  fraud 
and  irregularities to the detriment  of  the EAGGF.  It concentrated 
on  two  main  areas:  strengthening  provisions  on  controls  in  the 
agricultural  regulations,  in particular  in those arising  from the 
reform of  the CAP, and  investigations  in the  field. 

Thus,  pursuant  to  Regulation  (EEC) No  3508/92, Commission  staff 
made  several  inspection  visits  to  all  Member  States  to  monitor 
very  closely  the  introduction  of  effective  arrangements  for 
management  and monitoring required  by  the new system of price and 
income  support  stemming  from  the  reform  of  the  CAP.  The 
introduction  of  the  register  of  agricultural  parcels  and  of  a 
system  for  identifying  cattle  and  suçkler  cows  was  given  full 
consideration by the EAGGF. 

The  integrated  system  has  made  it  compulsory  to  apply  the  risk 
analysis method, which permits better  targeting of checks. 

Lastly, monitoring  by remote-sensing  techniques, with the  impetus 
coming  from  the  EAGGF  and  assistance  from  the  research  centre  in 
Ispra,  is  being  used  systematically  in  the  Member  States  at 
present  and  provides  an  effective  technique  in  particular  for 
prevention. 

The  Commission  also  continued  its  work  on  the  ground,  opening 
investigations  in various areas such as cereals, cotton, tobacco, 
olive oil, beef, meat  exports and  food  aid. 

With  a  view  to  greater  effectiveness,  the  Commission  continued 
work  to  improve  the  provisions  connected  with  Regulations  (EEC) 
Nos 386/90 (concerning  checks of exports of  agricultural  products 
on  which  refunds  are  paid)  and  4045/89  (concerning  ex-post 
administrative  checks  of  commercial  documents  of  recipients  of 
EAGGF Guarantee Section assistance). 

Cases  of  irregularities  notified  by  the  Member  States  pursuant  to 
Regulation  (EEC)  No  595/91  numbered  1 298,  at  a  total  value  of 
ECU  248.3  million.  These  figures  are  substantially  above  those 
for  1992,  in  particular  as  regards  cereals,  milk  products,  beef 
and  wine. 

Furthermore,  the  supervisory  agencies  for  olive-oil  which  were 
set  up  in  the  main  producer  Member  States  conducted  a  higher 
number  of  checks  at  producers'  premises,  mills  and  bottling 
plants,  thus  uncovering  many  cases  of  irregularities.  At  the  same 
time,  two  series  of  checks  relating  to  fruit  and  vegetables  and 
wine  revealed  irregularities  and  resulted  in  a  stepping-up  of 
checks,  in particular  of  quality. 

Clearance  of  accounts 

In  1993,  the  Commission  amended  the  decision  on  the  clearance  of 
accounts  for  1989  (milk  quotas)  and  adopted  a  formal  decision  on 
the  clearance  of  accounts  for  1990. 

Tasks  involving  checking  expenditure  for  1991,  for  an  amount  of 
ECU  31  900 million,  commenced  in March  1992  and  were  completed  in 
May  1993. They  involved  a systems  audit  and  on-the-spot  checks  to 
verify  the  conformity  of  expenditure  declared  with  Community 
legislation.  They  showed  that  the  Member  States  are  encountering 
growing  difficulties  in  applying  the  legislative  provisions  of 
the  common  agricultural  policy  on  account  of  their  complexity. 

Since  1991  the  payment  systems  of  the  Member  States'  paying 
agencies  have  been  subject  to  verification  by  external  audit 
companies.  This  measure  aims  initially  to  conduct  a  financial 
audit  in  the  44  main  paying  agencies  in  the  Member  States.  With  a 
view  to  the  clearance  of  accounts  for  1992,  the  EAGGF  conducted 
checks  on  20  of  those  paying  agencies  accounting  for  more  than 
two  thirds  of  EAGGF  expenditure. 

On  5  March  1993,  the  Commission  approved  the  guidelines  put 
forward  by  the  Belle  Group  with  a  view  to  a  reform  of  the 
procedure  for  the  clearance  of  EAGGF  Guarantee  Section  accounts: 
the  reform  is  to  be  introduced  for  the  clearance  of  accounts  for 
the  1992  budget  year.  Extensive  consultations  with  the  Member 
States  have  been  commenced  with  a  view  to  drawing  up  the 
legislation  for  presentation  to  the  Council  during  the  first  half 
of  1994. 

TABLE 2 
Summary of the main totals  in the 

23rd EAGGF Guarantee Sect Ion F i nanc i a I Repor t 

(ECU mi I I ion) 

Expenditure under  the 1993 budget  of the 
EAGGF Guarantee Section  (Annexes 2, 3, 
11 and  table 15b) 
Expenditure  from carryovers from 1992 

TOTAL FINANCED WITHIN THE GUIDELINE 
TOTAL TABLES 6, 9, 10, 14, 15; 
TOTAL ANNEXES 2, 4 AND 6 
SUBTOTAL ANNEX 3 

A. 
B. 

Interest payable to Member States 
as a result of  the reform of  the method 
of  financing  expenditure 
Distribution of agricultural  products to 
disadvantaged  in the Community 
Fraud prevention  in the area of the 
EAGGF Guarantee Section 
MCAs ACAs 
Accounts clearance previous years 
Other 

TOTAL TABLE 8  (column g) and ANNEX 5 
SUBTOTAL ANNEX  4 

A. 
B. 

(C + D + E + F + G + H) 

Cereals co-responsibiIity  levy 
Financial  contribution by milk producers 

GROSS TOTAL OF AGRICULTURAL  EXPENDITURE 
- TABLE 8  (column e) 

A. 
B. 
G. 

TOTAL TABLE 15b AND ANNEX 6 

Total  financed within  the guideline 

Non-automatic carryovers EAGGF Guarantee 
to 1994 

TOTAL  EXPENDITURE  EAGGF GUARANTEE 
TABLE  4 

34 748.1  (A) 
157.7 (B) 

34 590.4 

34 748.1 
157.7 

100.3 (C) 

138 

(D) 

80.1  (E) 
143.5 (F) 
(-)384.8 (G) 
79.4 (H) 

34 433.9 

34 748.1 
157.7 
156.5 
+(+) 89.6  (I) 
-(-) 24.0 (J) 

34 368.3 

34 748.1 
157.7 
-(-)384.8 

34 975.2 

34 748.1 
157.7 

34 590.4 

+ 

510.0  (K) 

35 100.4 

1 

Title I 

Community  expenditure on markets 

1. 

Background 

1.1. 

1993 budget 

The  initial  budget  for  1993,  adopted  on  17 December  1992, 
provided  for EAGGF Guarantee Section appropriations totalling  ECU 
35 052 mi I I ion. 

The  original  appropriations  were  altered  by  supplementary  and 
amending-budget  No  1, which was-adopted  on  2 December  1993.  The 
appropriât ions a I located  to the EAGGF Guarantee Sect ion thus rose 
to ECU 36 352 mi I I ion. 

Table 3 

TOTAL APPROPRIATIONS RELATING TO THE EUROPEAN AGRICULTURAL 

GUIDANCE AND GUARANTEE FUND GUARANTEE SECTION 

(ECU mi I I ion) 

Heading 

European Agricultural  Guidance 
and Guarantee Fund, Guarantee 
Section  (Subsection B1) 
of which  the following chapters 
have changed  their nomenclature 

. Fisheries Guarantee Fund 

(Chapter B1-26) 

. Set-aside 

(Chapter  B1-40) 

.  Income aids 

(Chapter  B1-41) 

. Accompanying measures 

(Chapter B1-50) 

Initial 
budget 
(1) 

SAB 

No  1/93 

(2) 

34 052 
(3) 

35 352 
(4) 

27 

489 

59 

182 

33 

430 

72 

182 

Monetary  reserve 

1.000 

1.000 

TOTAL 

35.052 

36.352 

(1) 
(2) 

(3) 

(4) 

0J No L 31, 08.02.1993. 
Supplementary  and  amending  budget  No  1/93  (OJ  No  L  345, 
31.12.1993). 
Including  ECU  109 mi I I ion entered  in Chapter  BO-40 -  Provisional 
appropriations. 
including  ECU 60 mi I I ion entered  in Chapter  BO-40. 

The  ECU  35  052 million  provided  for  in the  initial  budget  and  the 
ECU  36  352 million  resulting  from  supplementary  and  amending 
budget  No  1/93  included: 

appropriations 

the 
(ECU  1 biI I ion). 

entered 

in 

the 

monetary 

reserve 

-  the  appropriations entered  in Chapter  BO-40  "Provisions". 

The  monetary  reserve 

The  ECU  1 billion  entered  as  a  provision  in  the  monetary  reserve 
was  intended  to cover  significant  and  unexpected  movements  in  the 
US  dol lar/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  are  not  made. 

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 ). For  1992  see  the  22nd  Report 
(p. 3 ). 

Since  the  franchise  of  ECU  400  million  was  not  reached  in  1993, 
no  transfers  were made  to or  from  the monetary  reserve. 

As  regards  the  impact  of  movements  in  the  dollar  parity  on 
Guarantee  Section  expenditure  in  1993,1  the  trend  during  the 
period  1 August  1992  to  31  July  1993  was  dollar  appreciation 
(2.5%  higher  than  the  budget  parity). 

The  savings  stemming  from  a  2.5%  fall  in world  prices  in  dollars 
converted  into  ecus  using  the  average  switchover  coefficient  of 
1.187295  for  the  year  amounted  to  ECU  182  million. 

disturbed 

However,  the  depreciation  of  the  ecu  in  dollar  terms  which 
generated  these  savings  was  only  one  of  the  monetary  changes 
which 
The 
led,  through 
depreciation  of  certain  Community 
operation  of  the  switchover  mechanism,  to  extra  expenditure  by 
the  EAGGF  Guarantee  Section  estimated  at  ECU  265 million,  (effect 
of  the  switchover  on  refunds) 

currencies 

currency 

markets 

during 

1993. 

the 

Report  on  the  impact  on  EAGGF  Guarantee  Section  expenditure  of 
movements  of  the  dollar/ecu  exchange  rate  in  1993  -  C0M(93)  538 
final  of  5 November  1993. 

This  means  that  the  savings  arising  from  the  higher  dollar  rate 
were  more  than  offset  by  the  impact  of  the  monetary  realignments 
of  September  and  November  1992  and  January  and  May  1993  so  that 
the  net  impact  of  currency  changes  was  extra  expenditure 
amounting 
ECU  182 mi 11 ion). 

(ECU  265 million 

ECU 83 mi 11 ion 

some 

to 

It  should  be  noted  that  the  extra  costs  arising  from  the  change 
in  the  switchover  had  already  been  included  in the  total  cost  of 
the currency  realignments for  1993 entered  in SAB  No  1/93. 

The budgetary  discipline 

The  1993  financial  year,  I ike previous ones,  remained  subject  to 
the  requirements "Of  budgetary  discipline  and, -4n -part-lcular,, 
observance  of  the  guideline  agreed  by  the  Brussels  European 
Council  in  February  1988  and  extended  to  1999  on  the  same  basis 
by  the  Edinburgh  European Council  in December  1992. 

Reflecting  the  need  for  control  of  CAP  expenditure,  this 
guideline  Iimits the annual  rate of  growth  of  this  expenditure. 

The general  trend  in Guarantee  Section expenditure  since  1989 can 
be summarized  as  follows: 

EAGGF-Guarantee Section 

1989 

1990 

1991 

1992 

1993 

Guideline 

28.624 

30.630 

32.511 

35.039 

36.657 

Expenditure financed within 
the guideline 

p.m.: Margin compared with 
the guideline 

Total expenditure (including 
expenditure froa carryovers 
froai the previous year) 

24.406 

25.069 

30.961 

31.119 

34.590 

4.218 

5.561 

1.550 

3.920 

2.067 

25.873 

26.453 

32.386 

32.108 

34.748 

By  contrast  with  previous years, from  1993  the guideline  includes 
not  only  all  agricultural  expenditure  met  by  the  Guarantee 
Section  but  also  expenditure  under  the  market  organization  for 
fisheries, set-aside,  income aids and  accompanying  measures. 

1.2. 

Transfers of appropriât ions 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, 
i.e. more than  twenty months before some expenditure. 

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^compl1ance*with^the  budget.  In view^of-the-rate of 
ut iIizat ion of  the appropr iat ions, however, some -transfers proved 
necessary  (see Table 6 below). 

As  in  1992,  internal  transfers  were  small,  thanks  partly  to  the 
adoption  of  supplementary  and  amending  budget  No  1/93,  which 
enabled  appropriations  to  be  reallocated  to  headings  in 
Subsection B1.  The  total  value  of  these  internal  movements  was 
ECU  1 024.5 million, compared with over  ECU 2 300 million  in 1990 
and 1991. 

The  budgetary  authority  also adopted  a transfer  out  of  the EAGGF 
Guarantee Sect ion of ECU 8.9 mi I I ion from Chapter  B1-17 "Tobacco" 
to Chapter  B7-01  "Common  foreign and security  policy". 

As a result,  the total  amount of appropriations available  for  the 
EAGGF  Guarantee  Section  (Subsection  B1)  for  1993,  including 
supplementary 
to 
ECU 35 343,1 mi I I ion.1 

amending 

budget 

1/93, 

came 

and 

No 

1.3. 

Agricultural  expenditure 

the 

into 

account, 

firstly, 

expenditure 

Taking 
ECU 384.8 million  on  clearance  of  accounts  for  previous  years 
and,  secondly,  the  financial  contribution  of  cereal  producers 
(ECU 89.6 million)  and  milk  producers  (-  ECU 24.0 million),  the 
total  agricultural  expenditure  chargeable  to  the  EAGGF  Guarantee 
Section  for  the  1993  financial  year  and  to  the  budget  for  that 
year  amounted  to  ECU 34 590.4 million,  not  counting  expenditure 
against  carryovers  of  appropriations  from  1992.  A  detailed 
analysis of  the financing of  the different  sectors  is given  below 
(points 2.1. et  seq.). 

of 

Including  an amount  of ECU 60 million entered  in BO-40 ("Reserves 
and  provisions") but  not  counting  the  appropriations  entered  in 
the monetary  reserve  (ECU  1 billion). 

TABLE 4 

EAGGF Guarantee Section expenditure^P 
in relation to total  EC expenditure^2) 

Year 

Total EC expenditure 

(ECU mill ion) 

EAGGF Guarantee 
Section expenditure 
(ECU mi I I ion) 

% 

1988 

1989 

1990 

1991 

1992 

1993 

41 120.9 

40 850.0 

26 400.4 (3> 

64.2 % 

24 406.0 

59.7 % 

44 378.9 <4> 

25 754.7 <4) 

58.0 % 

53 823.1  ( 5) 

31 126.8 <5) 

57.8 % 

58 857.0 (6) 

31 294.0 <6> 

53.2 % 

65 268.5 <7) 

35 100.4 (7) 

53.8 % 

(1) Expenditure  in payment appropriations under Titles B1.1,  B1.2, 
B1.3 and B1.4 (from 1991) and B1.5 (from 1993) - (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 11J4 months. 
(4) Of which ECU 685.5 million non-automatic EAGGF Guarantee 

Section carryovers. 

(5) Of which ECU 166.0 mi 11 ion non-automatic EAGGF Guarantee 

Section carryovers. 

(6) Of which ECU 175.5 million non-automatic EAGGF Guarantee 

Section carryovers. 

(7) Of which ECU 510.0 million non-automatic EAGGF Guarantee 

Section carryovers. 

TOTAL EC EXPENDITURE 

EAGGF GUARANTEE SECTION  EXPENDITURE 

5| 40000 + 

O  30000 + 
UJ 

1988 

1989 

1990 

1991 

1992 

1993 

1.4. 

Fixing  of  farm  prices  and  related  measures  for  1993/94 

keeping, 

The  Council  reached  agreement  on  the  1993/94  prices  on  27  May 
19932, 
the 
institutional  prices  applied  in  1992/93.  However,  since  1993/94 
is  the  first  year  of  transition  to  the  full  application  of  the 
reform,  some  new  mechanisms  were  introduced  and  some  measures 
extended.  These  included: 

changes 

below), 

with 

(see 

few 

a 

-  cereals:  the  introduction  of  a single  target  price  (ECU  130/t) 
and  intervention  price  (ECU  117/t)  irrespective  of  species. 

The  premium  for  producers  of  potato  starch  was  continued  at 
the  same  level  "but  production  may  not  exceed  1.5  million 
tonnes; 

-  milk  products:  the  intervention  price  for  butter  was  reduced 
by  3%  (from  1 July  1993)  and  the  milk  target  price  and  the 
threshold  prices  adjusted  accordingly.  As  far  as  quotas  are 
concerned,  the  reallocation  of  "direct  sales"  to  "deliveries" 
in  Portugal  and  Germany  and  the  0.6%  increase  in  the  total 
guaranteed  quantities  for  deliveries  to  meet  indemnities  to 
SLOM  III  producers  (which  does  not  apply  to  Spain,  Greece  and 
Italy) should  be  noted; 

1.5. 

The  agri-monetary  situation 

The  agri-monetary  system  for  the  single  market  came  into  force  on 
1  January  1993.  Its  legal  basis  is  Regulations  (EEC)  Nos  3813/92 
and  1068/93. MCAs  have  been  abolished.  The  system  is based  on  the 
following  principles: 

-  the  ecu  is  the  unit  of  account  for  fixing  prices  and  amounts 

while  payments  are made  in national  currencies; 

-  the  conversion  rates  used  in agriculture  are  calculated  on  the 

basis  of  the market  rates  for  the  ecu. 

The  conversion  between  the  ecu  and  national  currency  is  carried 
out  using: 

(a) 

for  fixed  currencies  (the  Belgian  and  Luxembourg  franc,  the 
krone,  the  mark,  the  French  franc,  the  Irish  pound  and  the 
guilder),  the  central  rate  applicable  since  01.01.93  to 
02.08.93; 

The  details  of  this  agreement  are  contained  in  the  issue  of  "CAP 
Working  Notes"  on  the  1993/94  agricultural  prices  -  Council 
decisions. 

(b)  for  floating currencies  (the drachma, the peseta, the  lira, 
the  escudo  and  sterling),  a  rate  close  to  the  average 
market  rate.  Except  in  exceptional  circumstances,  the 
agricultural  conversion  rates  for  fixed  currencies  are 
adjusted when  currencies  are  realigned.  In the  case of  the 
floating  currencies,  they  may  also  be  adjusted  at  the 
beginning  of  each  month  or,  more  rarely,  on  the  11th  or 
21st  day of each month; 

-  the  agricultural  conversion  rate  applicable  to  a  particular 
price  or  amount  is  that  prevailing  at  the  time  when  the 
operative  event  (the  achievement  of  the  economic  goal  of  the 
operation  in question) took place; 

-  prices  and  some  amounts  fixed  in green  ecus  are  reduced  when 
the  green  ecu  is  revalued.  The  impact  on  incomes  of  this 
reduction,  or  of  that  of  the  agricultural  conversion  rates, 
may  be  offset  by  an  increase  in  certain  amounts  fixed  in 
(green) ecus or  through aid on a tapering scale. 

There  were  two monetary  realignments  in  1993, one  on  t February 
and  another  on  14 May. As a result,  the agri-monetary  correction 
factor  (switchover)  rose  from  1.195066  to  1.207509  and  the 
coefficient  for  the  reduction  of  prices  in  ecus  had  risen  to 
1.013088  by the beginning of the 1993/94 marketing year. 

The  agricultural  conversion  rates  for  fixed  currencies  remained 
unchanged  (except  for  the  Irish  pound) while  those  for  floating 
currencies were adjusted  to reflect  the new monetary  situation. 

On  2 August  1993  the  Council  of  finance  ministers  decided  to 
increase  to 15% the bilateral  margin  within  which  the  currencies 
participating  in  the  ERM  could  fluctuate.  Since  no  rates  were 
changed,  there  was  no  currency  realignment  and  the  correction 
factor  remained unaltered  at  1.207509. 

Since  then  the  currencies  of  all  the  Member  States  have  been 
regarded  as  floating  and  the  agricultural  conversion  rates  for 
floating  currencies  are  regularly  adjusted  in  line  with  the 
actual  exchange  rate situation  (in accordance with  (b) above). 

Following  the events of 2 August  1993,  in order  to avoid  frequent 
changes  which  could  destabilize  the  agricultural  markets  and  in 
some  circumstances  reduce  producers'  incomes,  the  Commission 
decided  temporarily  to  suspend  all  the  rates  for  the  automatic 
adjustment  of  agricultural  conversion  rtties. On  21 December  the 
Council  amended  Regulation  (EEC)  No  3813/92  to  take  account  of 
the  problems  caused  by  revalued  currencies.  Thus,  the  monetary 
gaps  permitted  before  green  rates  are  changed,  and  which  had 
previously  been  fixed  at  4 points  (-2/+2) have  been  increased  to 
5 points.  This  gap  should  not  be  exceded  in  order  to  avoid 
speculative  trade  movement.  In  addition,  if  the  situation 
deteriorates,  this  gap  may  be  flexible,  i.e.  the  franchise  may 
move  from  -2/+3  to  0/+5;  when  the  situation  improves,  it  is 
brought  back  to  its normal  level  (-2/+3). 

1.6. 

CAP  reform 

On  21 May  1992  the  agriculture  Council  reached  a  political 
agreement  on  the  reform  of  the  CAP1  affecting  most  of  the 
agricultural 
market  organizations.  The  changes  will  be 
implemented  over  three  marketing  years,  starting  with  1993/94. 
The  new  provisions  therefore  partially  concern  the  1993  budget 
year, which  covers  the period  from  16 October  1992 to  15 October 
1993.  However, payments under  the new measures adopted  for field 
crops  and  the  premium  for  male  cattle  were  not  made  until 
16 October  1993 and will  therefore be covered  by the 1994 budget. 

The  Council  adopted  the  threemain  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 
I eve I s. 

The  difference  between  the  target  price  and  the  threshold 
pr ice wiI I by ECU 45. 

For  more  details,  see  the  issue  of  "CAP  Working  Notes  1992" 
published on 7 July  1992 on the reform of  the common  agricultural 
policy. 

The cut  in cereals prices wi11  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  1986/86  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^percentageappl ies^o4*the*ri993/94~mar-ket-ing 

year). 

The  co-responsibility  levy  and  the  two  aid  systems  for  small 
farmers  linked  to  the  levy  is  abolished  as  of  the  1992/93 
market ing year. 

From  1993/94 oiI seeds wi11  no  longer  benefit  from  guaranteed 
price, only  an aid per  hectare  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 an 
aid  per  hectare  cultivated,  equal  to  the  regional  yield  of 
cereals expressed  in tonnes per  hectare multiplied by ECU 65. 

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  agencies  in  each  Member  State  to 
monitor  the  implementation of  the Community  control  scheme; 

-  the  implementation  of  a  programme  for  the  conversion  of 

certain var iet ies. 

10 

c) Milk products 

The reform  involves the following changes: 

The  Council  decided  to extend  the  additional  levy  system  for 
seven years from 1993/94. 

With  regard  to reference quantities,  in view of market  trends, 
the  Council  decided  not  to  apply  the  1%  reduction  initially 
planned  for  the  1992/93 marketing  year, while maintaining  the 
1%  reductions  for  1993/94  and  1994/95  subject  to  market 
developments,  in the  light of which  the Council  again  did not 
apply "the  reduct ion 'for -'1993/94 ^but  -postponed  <i t Hint U -the 
following marketing year  (resulting  in a total  reduction of 2% 
in  1994/95). Again,  this decision may  be  changed  on  the basis 
of market  trends during  the current  marketing  year. 

The  Council  also decided  to cut  the  price of  butter  by  3% in 
1993/94 and 2%  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 LSU1  per  hectare  in  1996. However, 
a  derogation  has  been  granted  to  farmers  with  less  than 
15 LSU,  who  may  be  eligible  for  premiums  without  having  to 
comply  with  the  maximum  stocking  rate  (this  derogation  also 
applies  to  stockfarmers  using  intensive  rearing  under  cover 
since  there  is no point  in calculating stocking per  hectare  in 
their  case). 

Beef  producers may be eligible for: 

-  a  premium  for  male  bovines  payable  a  maximum  of  twice  in 
the  life of  the  animal. The  premium  is set  at  ECU 60  from 
1 January  1993,  ECU 75  from  1 January  1994  and  ECU 90  for 
subsequent  years, and 

-  a  suck 1er  cow  premium  payable  per  animal  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 
premium  is  also  set  to  increase  gradually:  ECU 70  from 
1 January  1993, ECU 95  from  1 January  1994 and  ECU  120 for 
subsequent  years. 

LSU -  Iivestock unit. 

11 

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 fol lowing: 

-•  the •'• f ix Ing  of  ce111ngs  on  Intervent ion  buy ing-1n -reduc ing 
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  young  male  cattle  of  a  lower  quality  (0  in  the 
carcase  classification scale) as  from  1993. 

e)  In the sheeomeat  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 

12 

1.7. 

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 v<i 5 December-of *the years -1992 to -1996 .and .opting 
for  the  scheme -offered  by  the  above-mentioned  Régulât ion  (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  1 668 631  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  93 894 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  N° 5 
R e s u l ts  of set-aside  ( f i v e - y e ar  s c h e m e) 

MEMBER STATE 

New applications -In. marketing years 

<  Total 

Areas set-as i de 

(ha) 

Switching 

to annual 
scheme 

1988-1989 

1989-1990 

1990-1991 

1991-1992 
(2) 

1992-1993 
(4) 

1988-1993 

Ha 

• 

B 
DK 
DE(D 
EL 
ES 
F 
IR 
IT 
L 
NL 
PO 
UK 

. 

380 

• 118 

167.364 

25.080 
14.220 
1.141 
85.650 
6 
2.446 

52.091 

51 .924 
250 
13.864 
40.598 
486 
239.995 
31 
5.885 

222 
4.596 
7 9.77 7 
0 
28.720 
110.044 
52 
239.952 
47 
6.696 

160 

3.545  . '- ' 

183.710 

37(3) 

22.279 
60.152 
32 
200.675 
6 
268 

3 
15 
-  67.362 
0 
2.231 
0 
68 
1.382 
4 
84 

877 
8.156 
415.413 
213 
87,712 
225.015 
1 .643 
764.890 
94 
15.379 

3 
0 
67.362 

0* 

2.231 
0 
68 
1.382 
0" 
4 5 

1 '  . 

48.820 

27.654 

3.477 

-  22.803 

109.239 

22.803 

Total  EUR 12 

348.378 

401.971 

497.760 

474.267 

93.746 

1.628.631 

93.894 

( 1) 
(2) 
(3) 
(4) 

Including  new Lander  from  the 1 9 9 1 / 1 9 92  m a r k e t i ng  year. 
Including  the c h a n g es  under  A r t i c le  12 of  R e g u l a t i on  (EEC)  No  1272/88 
This  area  has been  w i t h d r a wn  from  the five  year  s c h e m e. 
Negative  areas  means  areas  switched  to annual  s c h e m e. 

Scheme  not app lied. 

14 

1.8 

Free  supply  of  agricultural  products  to  the  countries  of  central 
and  eastern  Europe  and  the  former  USSR 

free  supplies  of  agricultural 

Since  1989  the  Community,  acting  under  various  regulations,  has 
provided 
the 
populations  of  a  number  of  central  and  eastern  European  countries 
and  the  former  USSR  (see  Financial  Reports  for  1990,  1991  and 
1992). 

products 

for 

The  following  tables  show  the  cumulative  expenditure,  specifying, 
where  appropriate,  the expenditure  for  1993. 

1.8.1 

Free  supply  of  agricultural  products  to  Poland  and  Romania 
decided  on  in  1989  and  1990 

The  final  figures  for  expenditure  on  these  supplies  for  Poland 
and  Romania  are  given  in the  following  tables: 

1st  tranche  appropriations  for  POLAND  and  ROMANIA  (EAGGF) 

2nd  tranche  appropriations  for  POLAND  and  ROMANIA  (PHARE) 

ECU  51  mill ion 

CU  149 mi I I ion 

Total  appropriations  allocated 

ECU  200 mill ion 

Product 

Quantity 
Tonnes 

Accounts entries(ECU all I Ion) 

during 1993 
fin. year 

Aggregate up 
to end 1993 

POLAND (in 1992) 

1st tranche 
(R.2247/89) 

Bread wheat 
Barley 
Maize 
Olive oil 
Beef 
Citrus fruit 

TOTAL 

800 000 
200 000 
100 000 
5 400 
10 000 
20 000 

75.1 
15.1 
6.4 
8.6 
10.1 
8.1 

0.0 

123.4 

(in 1990) 

- 2nd tranche 
(R. 457/90) 
Charged to PHARE (DG 1) 

Bread wheat 

|  300 000 

- 

27.1 

TOTAL FOR OPERATION 

0.0 

150.5 

15 

ROMANIA  (in 1990) 

- 1st tranche 
(R.282/90) 

(in 1990) 

- 2nd tranche 
(R.456/90) 
Charged to 
PHARE 
(DG  I) 

Rye 
Maize 
Olive oil 
Butter 
Beef 

Total 

Rye 
Maize 
Olive oil 
- Costs of delay 
in taking over 

Butter 
Beef 

Total 

62 500 
62 500 
2 500 
2 500 
10 000 

62 500 
62 500 
2 500 

2 500 
10 000 

-

3.6 
3.6 
4.1 
2.8 
9.6 

0.0 

23.7 

-

3.7 
3.6 
4.0 

0.7 
2.7 
9.5 

0.4 

24.2 

TOTAL FOR OPERAT 10 

^ 

0.4 

47.9 

The  costs  incurred  by  the  delay  in  taking  over  products  by  the 
authorities to which  they were consigned  at  the dates planned  are 
to be  repaid  by  the Commission  (Decision  C(91) 1672).  So  far  ECU 
727 322.2 has been repaid  in this way. 

However,  it  should  be  noted  that  the  total  cost  to  the  budget, 
including  the  costs  of  delays,  is  ECU  198.4  million  (ECU  7.3 
million  to the 1989 budget, ECU 183.3 million  to the 1990 budget, 
ECU 7.4  million  to  the  1991  budget  and  ECU  400 000  to  the  1992 
budget). 

Not  all of  this amount  has been charged  to the Guarantee  Section. 
ECU 51.3 million,  the cost  of  the second  tranches  for  Poland  and 
Romania,  was  prefinanced  by  the  EAGGF  and  finally  taken  over 
following  its  charging  to  the  budget  line  for  cooperation  with 
developing  and non-member  countries. 

These  products have been  placed on  sale  in  local  markets  and  the 
proceeds of  those sales used  to set up  local  currency  counterpart 
funds.  These  funds  will  be  used,  in  conjunction  with  the  Phare 
programme,  for  projects  related  to  the  modernization  of 
agricultural  structures  in the countries concerned. 

16 

1.8.2. 

Free  supply  of  agricultural  products  to  Bulgaria.  Romania  and  the 
CIS  decided  on  in  1991 

The  general  climate  of  political  change  in  the  East,  which  began 
in  1989/90  in  central  and  eastern  Europe,  spread  in  1991  to  the 
former  Soviet  Union. 

Following  the  Rome  European  Council  in December  1990,  the  Council 
of  Ministers  adopted  measures  to  assist  Bulgaria 
(ECU  27 
million),  Romania  (ECU  53  million)  and  the  former  Soviet  Union 
(ECU  250  million)  by  supplying  food  and  by  providing  ECU  500 
million  in  loan  guarantees  for  exports  of  agricultural  and  food 
products. 

The  detailed  rules  for  the  application  of 
programmes  were  adopted  between  May  and  July  1991. 

these 

var ious 

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  follows: 

Product 

Quantity 
Tonnes 

Accounts entries (ECU ail I Ion) 

during 1993 
fin. year 

Aggregate up 
to end 1993 

ROMANIA  (in 1991) 

(R. 597/91) 
TOT  APPROP 
ECU 80 mill ion 

0.009 

Bread wheat 
SMP 
Butter 
Sunflower oil 
Sugar 
Baby food 
Whole-mi Ik powder 
Cost of checks 

50 000 
2 000 
5 000 
20 000 
20 000 
1 500 
2 000 

TOTAL FOR OPERATIC» 
i 

0.009 

3.9 
2.8 
6.8 
10.6 
15.8 
4.1 
4.9 
0.2 

49.1 

BULGARIA  (in 199 

) 

SMP 
Butter 
Beef 

7 500 
4 000 
11 000 

-

8.2 
5.6 
»  12.8 

TOTAL FOR OPERATIOF 
i 

0.0 

26.6 

17 

The  products  supplied  to  Romania  and  Bulgaria  came  partly  from 
Community  intervention  stocks  (wheat,  skimmed  milk  powder  and 
butter)  and  partly  from  purchases  on  the  Community  market  (baby 
food, sugar, sunflower oil  and whole milk  powder). 

Product 

Quantity 
Tonnes 

Accounts  entries  (ECU  ai  11  ion) 

during  1993 
f i n.  year 

Aggregate  up 

I  to  end  1993 

Former  USSR 

( in  1991) 

(R.598/91)  APPROP 
ECU 250  m i l l i on 
The  goods  were 
transported 
mainly  by 
non-governmentaI 
organizations 

Beef 
(quarters) 
Beef 
(tinned) 
Pigmeat 
Pasta 
Tomato  concentrate 
Baby  food 
Whole-milk 
powder 
Checks  &  analyses 
Transport  costs 

TOTAL  FOR OPERATION 

8  000 

12  737 

0.004 

200 
500 
000 
300 
48  800 

0.004 
0.06 

2.19 
0.08 

2.33 

9.5 

27.6 

8.0 

1.9 
2.4 
20.4 
142.1 

2.6 
30.8 

245.3 

The  o p e r a t i o ns  concerning  the  former  Soviet  Union  m a i n ly 
packaged  products  s p e c i a l ly  purchased  on  the  Community  m a r k e t. 

i n v o l v ed 

These  goods  were  c a r r i ed  and  d i s t r i b u t ed 
former  Soviet  Union 
R e p u b l i c s)  mainly  under 
o r g a n i z a t i o n s. 

( t he  whole 

the 
in 
the  B a l t ic 
r e s p o n s i b i l i ty  of  non-governmental 

the  addressees 
from 

t e r r i t o ry  a p a rt 

the 

to 

Implementation 
o r g a n i z a t i o ns  proved  p a r t i c u l a r ly  d i f f i c u l t. 

the 

in 

former  Soviet  Union  u s i ng  non-governmental 

1 . 8 . 3. 

Free  supply  of  a g r i c u l t u r al  products 
o t h er  Russian  towns,  decided  on 

in  1992 

to  Moscow, 

St  Petersburg  and 

F o l l o w i ng 
decided 
St  Petersburg 
ECU  200  mi  I I i o n. 

the  European  Council  on  9  and  10  December  1 9 9 1, 

to  send  emergency 

food  a id 

to 

and  other  Russian 

towns,  worth 

it  was 
the  people  of  Moscow, 
of 
a 

t o t al 

18 

Two  Council  Regulations,  one  based  on  the  market  organization 
regulations  (ECU  95  million),  the  other  on  Articles  43  and  235  of 
the  Treaty  (ECU  100  million)  were  approved  by  the  Council  on 
19  December  1991  and  10  February  1992  respectively.  Funding  was 
provided  by  the  EAGGF  Guarantee  Section:  ECU  100  million  from 
appropriations  carried  over  from  1991  and  ECU  95  million  from 
1992  appropriations. 

The  total  quantities  supplied  from  1992  under  those  regulations 
were  as  fol lows: 

Product 

Quantity 
Tonnes 

during 1993 
fin. year 

Accounts entries (ECU mil 

on) 

IAggregate up 

to end 1993 

MOSCOW. ST PETERSBURG  (in 1992) 
(R.3767/91) 
APPROPRIATION 
ECU 95 million 

SMP 
Butter 
Beef 

TOTAL FOR OPERATION 

MOSCOW. ST.PETERSBURG. ETC (In 1992) 
(R.330/92) 
APPROPRIATION 
ECU 100 million 

SMP 
Butter 
Beef 
Baby food 
White sugar 
Rapeseed oiI 

TOTAL FOR OPERATION 

13 000 
12 500 
47 200 

21 000 
25 000 
23 000 
4 500 
7 000 
17 500 

0.003 
(0.11) 

(0.11) 

(0.008) 
0.23 
12.55 
0.003 

4.41 

17.18 

12.7 
14.9 
67.9 

95,5 

18.5 
27.4 
23.7 
9.8 
2.9 
13.1 

95.4 

1-8.4. 

Free  supply  of  agricultura 
1992 

products  to  Albania,  decided  on  in 

A  group  of  experts  from  the  Commission,  in  its  capacity  as 
coordinator  of  G-24,  visited  Albania  in  1991  and  noted  the 
alarming  state  of  the  economy  in  that  country.  To  meet  the  basic 
and  urgent  needs  of  the  population,  the  Council  decided  on  aid  in 
the  form  of  food  aid  consisting  of  agricultural  products  from 
intervention  stocks. 

19 

Italy  had  established  a  military  supply  system  to  channel  food 
aid  from  that  country  to  various  regions  within  A l b a n i a.  This 
system  w as  kept  in  place  by  Italy  and  used  to  transport  Community 
food  aid  by  land  ( P e l l i c a n o ). 

The  Commission  bore  the  costs  of  land  transport  which  had  been 
met  by  Italy  between  1  January  and  31  December  1.992. 

The  total  quantities  supplied  under  the  v a r i o us  R e g u l a t i o ns  from 
1992  are  as  follows: 

Product 

Quantity 
Tonnes 

Accounts entries  (ECU million 

during 1993 
fin. year 

Aggregate up 
to end  1993 

ALBANIA  (in 1992) 
(R. 2938/91) 

Bread wheat 

100 000 

Charged to 
PHARE  (DG  I) 

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 

2.6 
2.0 
0.28 
(0,03) 
0.08 

TOTAL FOR OPERATION 

4.92 

10.8 
*  3.9 
0.3 
4.5 
1.4 
13.9 

34.8 

* About ECU 250 000 still to be booked  (to be entered  In the accounts  in 1994)| 

20 

Product 

Quantity 
Tonnes 

Accounts entries(ECU all I ion) 

during  1993 
fin. year 

Aggregate up 
to end  1993 

ALBANIA  (in  1992) 
(R. 1567/92) 
APPROPRIATION 
ECU 45 million 

Bread wheat 
Flour 
Milled rice 
SMP 
Beef 

217 880 
72 500 
2 000 
5 000 
9 000 

TOTAL  FOR OPERATION 

14.29 
4.33 
0.42 
4.32 
13.78 

37.13 

19.4 
4.3 
0.4 
4.3 
13.8 

42.2 

* About  ECU  1 850 000 still  to be booked  (to be entered  in the accounts  in 1994) 
** About  ECU  1 350 000 still to be booked  (to be entered  in the accounts  in 1994) 

ALBANIA  (in  1992) 
(R. 3106/92) 
APPROPRIATION 
ECU 40 million 
(Including 
operation 
Pel Iicano) 

Bread wheat 
Flour 
Meal 
Pasta 
Olive oil 
Butter 
Beef 
Sugar 

120 000 
30 000 
500 
000 
000 
000 
000 
10 000 

TOTAL  FOR OPERATION 

7.47 
3.37 
0.47 
0.16 
2.69 
5.58 
4.09 
3.06 

26.90 

PELLICANO: 

7.5 
3.4 
0.5 
0.2 
2.7 
5.6 
4.1 
3.1 

26.9 

6.0 

* About  ECU 2 800 000 still  to be booked  (to be entered  in the accounts  in 1994) 

1.8.5. 

Free  s u p p l i es  of  agricultural  p r o d u c ts  to  the  Baltic  S t a t e s. 
d e c i d ed  on  in  1992 

To  improve  the  supply  conditions  of  the  p o p u l a t i o ns  of  E s t o n i a, 
L a t v ia  and  Lithuania  and  also  m a i n t a in  those  c o u n t r i e s'  livestock 
h e r d s,  the  Council  adopted  two  régulât ions  m a k i ng  cereal  p r o d u c ts 
held  in  Community  intervention  stocks  a v a i l a b le  to  the  Baltic 
States. 

21 

The  total  quantities  supplied  under  those  Regulations  in  1992 
were  as  fol lows: 

Product 

Quantity 
Tonnes 

Accounts entries(ECU ai 11 Ion) 

during 1993 
fin. year 

I Aggregate up 
I to end 1993 

BALTIC  STATES  (R. 
APPROPRIATION ECU 

3861/91) (in 1992) 
45 mi 11 ion 

Estonia 

Latvia 

Lithuania 

Bread  wheat 
- Flour 
Feed  wheat 
Barley 
Rye 

TOTAL 

Bread  wheat 
Barley 
Rye 

TOTAL 

Bread  wheat 
Barley 
Rye 

TOTAL 

60 000 
2 000 
10 000 
50 000 
20.000 

80 000 
60 000 
50 000 

150 000 
85 000 
20 000 

0.56 
0.001 

0.56 

(0.021) 
0.60 
0.002 

0.58 

0.08 
1.08 
0.001 

1.16 

4.4 
0.2 
0.7 
3,7 
1.4 

10.4 

5.9 
3.9 
3.5 

13.9 

10,8 
6.1 
1.4 

18.3 

TOTAL  FOR OPERAT 101 
* 

2.30 

42.5 

22 

Product 

Quantity 
Tonnes 

Accounts entries(ECU ill I ion) 

during 1993 
fin. year 

Aggregate up 
to end 1993 

BALTIC STATES (R. 2335/92) (in 1992) 
APPROPRIATION  ECU 45 million 

Estonia 

Latvia 

Bread wheat 
Feed wheat 
Barley 

TOTAL 

Bread wheat 
Barley 
Rye 

TOTAL 

60 000 
10 000 
75 000 

80 000 
25 000 
50 000 

Lithuania 

Bread wheat 
Rye 

200 000 
74 000 

TOTAL 

4.65 
0.51 
5.00 

10.16 

5.15 
1.16 
3.25 

9.56 

16.10 
6.16 

22.26 

4.7 
0.8 
5.7 

11.2 

6.5 
1.9 
3.9 

12.4 

16.1 
6.2 

22.3 

TOTAL FOR OPERATION 

41.97 

45.8 

1.8.6. 

Free  supply  of  agricultural  products  to  the  victims  of  the 
conflict  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  was  intended  for  food  aid 
from  the  EAGGF  Guarantee  Sect ion  appropriations.  This  portion  was 
mobilized  through  the  adoption  of  two  Regulations: 

-  Council  Regulation  (EEC)  No  2139/92  of  23  July  1992,  which 
provided  for  the  mobiIization  of  intervention  products,  and 

23 

Council  Regulation  (EEC)  No  2793/92  of  21  September  1 9 9 2, 
which  also  provided  for  the  purchase  of  p r o d u c ts  on  the 
Community  m a r k e t. 

Product 

Quantity 
Tonnes 

Accounts entries(ECU il 11 ion) 

during 1993  I Aggregate up 
to end 1993 
fin. year 

FORMER YUGOSLAVIA 
(R. 2139/92) 
APPROPRIATION 
ECU 35 million 

Flour 
Pasta 
Vitamin-enriched 
mi Ik powder 
Tinned beef 

96 614 
2 064 
935 

8.59 
0.35 
0.89 

5 345 

9.29 

TOTAL FOR OPERATION 

19.1 

MADE AVAILABLE TO ECHO 

8.6 
0.4 
0.9 

9.3 

19.1 

11.5 

* About ECU 3 400 000 still to be booked (to be entered  In the accounts  in 1994) 

FORMER  YUGOSLAVIA  (R.  2793/92) 

managed  bv ECHO 

APPROPRIATION  ECU 72.5  million,  minus  the  ECU 35  million  under  R.  2139/92, 

i.e.  ECU  37.5  million 

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. 

in  a d d i t i on 

the  c o s ts  of  s o r t i n g,  p a c k i ng  and  t r a n s p o rt 

to  normal  e x p e n d i t u re  on  w i t h d r a w a l s, 
F u r t h e r m o r e, 
to 
t he  EAGGF  has  met 
t he  Community  f r o n t i er  of 
t he 
m a r k e t,  p a r t i c u l a r ly  p o t a t o es  and  o r a n g e s,  which  have  been  made 
t he  Member 
a v a i l a b le 
S t a t es 
to  v i c t i ms 
of 

to  c h a r i t a b le  o r g a n i z a t i o ns  approved  by 
t h at  purpose  and  d i s t r i b u t ed 

f r u it  and  v e g e t a b l es  w i t h d r a wn  from 

f or 
t he  c o n f l i ct 

in  the  former  Y u g o s l a v i a. 

f r ee  of  charge 

Toble 6: 1993 budget opproprlot Ion» ond expenditure  In 1993 

Initial 
opprops. 
1993 

Transfers 
before 
SAB 

POSAS 

n*  1/93 

18.3.93 

BRS 

Approps. 
in item 
BO-40 

Letter of 
dnsoctavnt 
n*  1 

Letter of 

Total  SAB 

Transfers after 
SAB 

Final 

approps. 

1993 

onfwncnwnt 
n*  2 

02.12.93 

n* 29/93 

n' 26/93 

1993 expenditure 

ECU m 

X of 
initial 
approps. 

81-10 Cereols and rice 

81-11 Sugar 

81-12 Oils and fats, of which: 

olive oil 
Oilseeds 

81-13 Protein plants 
81-14 Fibre plant* 

81-15 Fruit and vegetables 
B1-16 Product* of vinegrowing 

B1-17 Tobacco 
B1-18 Other product* 

Total Tit 1* B1-1 

81-20 Mi Ik and mi Ik product* 
81-21 Beef/veal 

81—22 Sheepmeat and goatmeat 
81-23 Plgmeat 
B1—24 Eggs and poultry meat 
B1-2S Other animal  products 
B1-26 Fisheries 

Total  Till* B1-2 

B1-30 Non-Ann«x  11 products 

B1-31 Accession compensatory amounts 
B1-32 Monetary compensatory  amounts 
81-33 Food-aid  refunds 
81-34 Intsrsst 
B1-35 Free distribution 
B1-36 Msosurss to combat  fraud 
81-37 Clearance of previous year*' oceounts 
81-38 Rural  dsvslopmsnt 
B1-39 Other msosurss 

7.103,0 

2.000.0 
4.835.0 

2.109.0 
2.726.0 

728.0 
717.0 

1.483.0 

1.535.0 
1.274.0 
279,0 

19.954.0 

0.0 

9.319,0 
3.811,0 

1.833.0 
296.0 
241.0 
150.0 
27.0 
11.633.0 

700.0 
29.0 

-  1.0 
198.0 
100.0 
190.0 

0.0 

22.0 

60,0 

-  p m-

432.0 

Totol  Title B1-3 

1.626.0 

60.0 

81-40 Set-aside 

B1-41  Income aid 
81-50 Accompanying measure* 

489,0 
99,0 
182.0 

-  547.0 
57.0 
497.0 

1.0 

-  187.0 

31,0 

-  2.0 

3.0 
5.0 

190,0 
307.0 

- 2,0 

5.0 

119.0 
165.0 
260.0 
131,0 
127,0 
24,0 

833.0 

- 

2.0 

30,0 

-  181.0 

0,0 

-  153,0 
542,0 

22,0 

38.0 
- 229,0 

434.0 
15,0 
11.0 
62.0 
6.0 
917.0 

45.0 
-  12.0 
128.0 
68.0 
5,0 
0.0 
0.0 
-  218.0 
75.0 
24,0 
115,0 

6.0 
13.0 
0.0 

22.0 

-  191.0 

0,0 

- 

3.0 

-  147,0 

- 

3.0 

0.0 

-  147,0 

-  65.0 

-  733.0 
91,0 
900,0 

193.0 
307.0 

119.0 
163.0 
260.0 
131.0 
127,0 
24.0 

682,0 

-  93.0 
313.0 
434,0 
19,0 

11,0 
62,0 
6,0 
748.0 

49.0 
-  19.0 
128.0 
68.0 
9.0 
0,0 
0.0 
-  369.0 
79.0 
24.0 
-  39,0 

-  99,0 
13,0 

0,0 
0.0 

267.0 

98.0 
197.9 

6.637.0 

2.189.0 
9.932.9 

6.629,8 
2.188.6 
9.931.6 

93.3* 
109.451 
114.431 

161.3 

36.2 

2.463.3 
3.069.2 

2.468.1 
3.063.4 

117,OX 
112,4* 

237,0 

-  19,0 
-  68.6 

1.084.0 
861,0 
1.674.4 

-  196.0 

1.510.0 

-  8.9 

-  224.0 

1.168.1 
303.0 

- 

8.9 

331,9 

20.959,0 

- 
9,0 
-  137,0 

- 
7,4 
-  69.9 
39.Q 
-  94.0 

0.0 

- 237,9 

10,0 

-  109,0 

-  19,0 

-  19.0 
-  14.0 
-  24.0 
-  171.0 

-  3.0 
-  36.0 
116.0 

0.0 

5.213,0 
3.987,0 

2.299,6 
201.9 

291,0 
198.0 
33.0 
12.143.1 

749,0 
10,0 
137,0 
161.0 
109.0 
131.0 
82.0 
-  384.0 
493.0 
0.0 
1.480,0 

427.0 

36.0 
298.0 

1.083.8 
860.6 

1.672.2 
1.909.6 
1.169.1 

190,0 
20.831,3 

3.211.3 
3.986.3 
1.800.4 
200.9 
290.9 
134.7 
32,4 
11.697.0 

743.5 

7.1 
136.4 
160.4 
100.3 

130,2 
80.1 

-  384,8 
444.7 

0.0 
1.417.9 

148.9* 
120.0X 
112,8* 
98.3% 
91.3* 
68.1* 

104.4* 

98,0* 
104,6* 

98,2* 
78.5V 
120,7* 
89.8* 
119,9* 

100,2* 

106.2* 
28.6* 
>  1.000* 

81.0* 
100,3* 
86,8* 

364,2* 

-  p m-

102,9* 

-  pm -

87,2* 

426.8 

35,8 
221,7 

87,3* 
60,6* 
121,8* 

TOTAL EAGGF-Guorontee Section 

33.943,0 

60,0 

1.884,0 

49.0 

-  437,0 

-  147,0 

1.349.0 

- 

8.9 

0.0 

39.343.1 

34.590,4 

101.9* 

TOTAL 

34.092.0 

0.0 

1.884.0 

0.0 

-  437,0 

-  147,0 

1.300.0 

- 

8.9 

0.0 

39.343.1 

34.590,4 

101.6* 

109.0 

-  60.0 

0.0 

-  49.0 

-  49.0 

0.0 

81-60 Monetory reserve 

1.000.0 

1.000.0 

0,0 

0.0* 

2. 

FINANCING OF THE MARKETS 

25 

2.1. 

Comparison  between  original  appropriations  and  expenditure  in 
1993 

The  original  EAGGF  guarantee  appropriations  amounted  to  ECU 
34 052 mi I I ion.CD 

Expenditure  for  the financial  year  totalled  ECU 34 590.4 million. 
On  top of  this  is expenditure  incurred using carryovers from  1992 
amounting  to ECU  157.7 million. 

The  difference  between  the  original  appropriations  and  actual 
expenditure 
is  explained'  by  the  fact  that  agricultural 
expenditure, which  is significantly  affected  by  external  factors 
situation, 
(e.g. 
fluctuations  in the US dollar/ecu parity) often  departs  from  the 
original  forecasts  made  20  months  before  some  items  of 
expenditure are actually  incurred. 

the  weather, 

international 

trade 

the 

A  supplementary  and  amending  budget  was  accordingly  adopted  to 
take  account  of  the  new  data  available,  thus  reducing  the  gap 
between  final  appropriations and expenditure  (see Table 7 ). 

Thus,  taking  into account  supplementary  and  amending  budget  1/93 
adopted  by the budget  authority  and  transfers which  increased  the 
total  EAGGF  guarantee  appropriations subject  to  the guideline to 
ECU  35 343  million*2),  unused  appropriations  for  1993  totalled 
ECU 243-miI Iion(3)(  i.e. 0,7% of  the EAGGF guarantee budget. 

Differences 
expenditure  are the result of two types of  factors, namely: 

appropriations 

original 

between 

and 

actual 

-  non-market  factors, accounting  for a total  of ECU 912 million, 
such  as  the  impact  of  monetary  realignments  within  the  EMS, 
the variation  in the US dollar/ecu  parity,  the outcome  of  the 
clearance  of  accounts  for  previous  years,  compensation  paid 
for non-allocation of milk quotas  (SLOM) and  the programme  for 
the restructuring of milk-production; 

-  factors specific  to the markets. 

A. NON-MARKET  FACTORS 

These can be summed  up as follows: 

(1) 
(2) 

(3) 

Not  including  the monetary  reserve of  ECU  1 billion 
As  a  consequence,  since  the  initial  budget  for  subsection  B1 
provided  for  appropriations  of  ECU  34 052  million,  the 
appropriat ions allocated  to that  subsection were  increased  by ECU 
1 291 million during  the financial  year. 
Not  including  ECU  510  million,  which  were  carried  over  non-
automat icaI I y to 1994. 

26 

1. The  impact  of monetary  realignments within  the EMS: 

-i- ECU  1 164 mi I I ion 

The  monetary  realignments  of  September  and  November  1992 
and 
the  switchover 
coefficient,  raising  it  from  1.145  to  1.207  and  incurring 
additional  expenditure of ECU  1 164 million  for 1993. 

January  and  May  1993  affected 

The  Commission  proposal  to  discontinue  the  system  has  not 
yet  been  accepted  by  the  Council.  The  latter  decided  to 
extend  the  "switchover"  system  beyond  1 January  1993  to 
31 December  1994. 

2. The  impact  of  the do 11ar: 

- ECU  182 mi 11 ion 

(see page 2 ). 

3. The budget  impact of the clearance of accounts for  previous 

years: 

- ECU 385 million 

the 

with 

accordance 

Commission 

in 
In 
September  1992  and  July  1993  regarding  the  clearance  of 
accounts  for  1989,  ECU 385 mi 11 ion  was  recovered  from  the 
Member  States  in 1993,  including  ECU  127 million  by  virtue 
of  the  correction  relating  to  1989  as  a  result  of  the 
failure of  Italy and  Spain  to apply  the additional  levy on 
milk. 

decisions 

the  correction 

ECU 372 million, 
While 
ECU 245 million  was  left  for  the  two  Member  States  to 
finance  the buying-back of production quotas. 

amounted 

to 

On  top  of  those  factors  are  two  points  specific  to 
Chapter  B1-20 (milk and milk products): 

4. Compensation  paid  for  the  non-allocation  of  milk  quotas 

(SLOM): 

+ ECU 275 mil I ion 

The  Commission  paid  out  ECU 275 million  by  virtue  of  its 
legal  obligation  to  compensate  "SLOM"  milk  producers  not 
allocated milk quotas. 

5. Payments  connected  with  the  milk  production  restructuring 

programme: 

+ ECU 40 mi I I ion 

In  accordance  with  the  Commission  decision  on  the 
restructuring  of  milk  production  adopted  as  part  of  the 
1993/94  prices  review,  the  Commission  paid  ECU 40 million 
at  the end of the financial  year. 

27 

Table n' 7 

Gaps between expenditure and appropriations 

ECU mi I 

CHAPTERS 

GAPS 

EXPENDITURE- 
INITIAL 

APPROPRIATIONS 

B1-10. Cereals and rice 
B1-11. Sugar 
B1-12. Oils and fats 
B1-13. Protein plants 
B1-14. Fibre plants 
B1-15. Fruit and vegetables 
B1-16. Wine 
B1-17. Tobacco 
B1-18. Others measures 

SDUO 
B1-20. Milk and milk products 
B1-21. Beef and veal 
Bl-22. Sheapmeat and goatmeat 
B1-23. Pigmeat 
B1-24. Eggs and poultry meat 
B1-25. Other measures 
B1-26. Fisheries 

H L H HM 

B1-30. Non-Annex II 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 previous year 
B1-38. Rural  development 

- 

- 
- 
- 

- 

- 
- 

- 

- 

- 

- 
- 
- 

(2) 

474 
157 
699 
356 
143 
189 
25 
109 
89 
847 

126 
175 
33 
55 
50 
15 
6 

2 

44 

15 
137 
37 
0 
20 
2 
385 
13 

litdl^l 

- 2 65 

B1-40.  S e t - a s i de 

B 1 - 4 1. 

Income  a id 

H i d l d Bl 

B1-50. Accompanying measures 

H H 1« 

IMfJl 

- 

- 

- 

62 

23 

85 

40 

40 

GAPS 

EXPENDITURE-
FINAL 

APPROPRIATIONS (1) 

- 

- 

- 
- 

- 
- 

- 
- 
- 
- 

- 

- 
- 
- 
- 
- 
- 
- 
- 

(2) 

3(3) 
0 
1 
0 
1 
2 
0 
3 
105(3) 
115 

2 
1 
109(3) 
1 
0 
0 
1 

113 

1 
3 
1 
1 
5 
1 
2 
1 
0(3) 

15 

0 

0 

0 

0 

0(3) 

+ 

538 

- 

243 

(1) 
(2) 
(3) 

j.e.  including SAB 1/93 and transfers. 
For details see table 6. 
Not  including  non  automatic  carryovers 
4.1.2.3.). 

(see  detaiIs  point 

28 

B. BUDGETARY ANALYSIS OF THE MAIN CHAPTERS AND/OR  ARTICLES 

The main events explaining  the difference  between  the  initial 
appropriations and actual expenditure^) are summed  up below. 

PLANT PRODUCTS 

Chapter B1-10: Cereals and rice 
of which: cereals 

r ice 

- ECU 474 million 
- ECU 443 million 
- ECU 31 mi I I ion 

The main  reasons explaining  this difference are the following: 

Firstly,  a  ser ious-drought  in many  producer  regions  affected 
both cereals and rice harvests; in addition, the rise  in world 
prices  during  the  1992/93  marketing  year  resulted  in  less 
being spent on export refunds. 

However,  the  significant  under-utiIization  which  could  have 
resulted  was  partly  offset  by  substantial  buying-in  as 
operators wished  to face the period of  falling prices,  in line 
with  the  reform  of  the CAP, with  minimum  stocks. Furthermore, 
the  fall  in  world  prices  during  1993/94  brought  about 
significant  expenditure on stock depreciation. 

Chapter  B1-11: Sugar 

+ ECU 157 million 

Art icle 110: Refunds 
The  rise  in  requirements  is  the  result  of  an  increase  in 
exports  of  sugar  subject  to  quotas  at  an  average  rate  of 
refund  which  was  higher  than  that  used  to draw  up  the  budget 
since the average world price was  lower  than anticipated. 

+ ECU 190 million 

Art icle 111 : Intervention 
Expenditure  on  the  various  items  was  close  to  the  original 
estimates. 

- ECU 32 million 

Chapter  B1-12: Oils and fats 

+ ECU 699 million 

1. 01ive oil 

+ ECU 361 million 

The overrun mainly  involved  the following articles: 

Art icle 121 : Production aid 
This  overrun  is  mainly  due  to  payments  by  Italy  of 
outstanding  balances  from  five  marketing  years  prior  to 
1992/93. 

+ ECU  187 million 

(1) 

Monthly  carryovers under  the warning  system  give  a detailed  view 
of actual  expenditure compared with  the appropriations allocated. 

29 

Art icle  123:  Intervention  in  the  form  of  storage  of  olive 
oil 

Contrary  to  the  budget  assumptions,  there  were  purchases 
into public  intervention,  indeed,  in substantial  quantities 
(132 000  t),  and  aid  was  paid  on  180 000 t  in  private 
storage. 

+ ECU  172 mi I I ion 

2. OiI seeds 

+ ECU 338 mi I I ion 

The  main  factor  was  an  overrun  on  appropriations  for 
production  support  (+ ECU 287 million).  This  was  due  to a 
greater  area  el igible  for  the  aid  than  anticipated,  in 
particular  in  Spain,  where  many  producers  chose  to  grow 
sunflower  seed, wh i ch  i s  more  res i stent  to  a  shortage  of 
water. 

Chapter B1-13: Protein plants 

+ ECU 356 million 

Article 130: Peas and field beans 
The  reasons  for under-utiIizat ion are  the switch  from  1992 to 
1993  in payments owing  to the  late  start  to  the  1992 harvest 
and  a  smà 11er - reduction  in  the  guide  price  than  expected  on 
account of a poor harvest. 

+ ECU  140 million 

As  from  1993/94,  the  system  of  aid  per  hectare  for  such 
products has been  incorporated  into that  for arable crops. 

Art icle 131 : Dried fodder 
A substantial  rise  in production was one of  the causes  in the 
overrun  observed,  but  it  also  stems  from  the  very  early 
processing  carried  out  by  operators,  who  thus  received  the 
higher  aid  (former  scheme  for  cereals)  applying  prior  to 
1 July  1993,  given  that  the  fall  in  the  price  for  barley 
resulted  in a reduction  in the aid. 

+ ECU 219 mi I I ion 

Chapter B1-14: Fibre plants 

+ ECU  143 million 

Article 141 : Cotton 
The  high  expenditure  can  be explained  by  a  fall  in  the world 
price  and  a bigger  harvest  than  expected;  the overrun  in the 
MGQ  should  have resulted  in a 20% price reduction,  limited  to 
15% by the CounciI. 

+ ECU 143 million 

Chapter  B1-15: Fruit and vegetables 

+ ECU  189 million 

Art icle 150: Fresh  fruit and vegetables 
The overrun was due to a sharp  increase  in quant ities exported 
and  thus  in  refunds  and  to  major  withdrawals  of  apples, 
peaches and nectarines. 

+ ECU 341 million 

30 

Art icle 151 : Processed  fruit and  vegetables 

Expenditure  was  lower  than  anticipated  as  a  result  of  a  fall 
in  aid  for  processing  and  smaller  eligible  quantities  than 
expected. 

-  ECU  152 mi I I ion 

Chapter  B1-16: Vine-growing products 

- ECU 25 million 

Table  wine  production  was  below  the  forecast  and  the 
quantities  to  be  withdrawn  were  lower  than  the  budget 
assumpt ions. 

Article  162:  Taking-over  of  alcohol 
distillation 
The  under-utiIization  was  due  to  lower  expenditure  on 
depreciation as a result of a fall  in quantities purchased  and 
smaller  losses on sales given  the fall  in quantities sold. 

- ECU  108 million 

from  compulsory 

Chapter  B1-17: Tobacco 

- ECU  109 million 

Expenditure  was  down  as  a  result  of  exports  being  lower  than 
expected  and  lower  expenditure  on  storage  (less  quantities 
purchased,  lower  depreciation  and  stocks  sold  at  higher 
prices). 

ANIMAL PRODUCTS 

Chapter  B1-20; Milk and milk products  - ECU 126 million 
Milk  production  remained  below  quotas  with  low  production  in 
the five new German Lander  in particular; the articles showing 
the greatest  differences are the following: 

Art icle 200: Refunds 
The rise  in refunds offset  the drop  in expenditure which could 
have  resulted  from  smaller  quantities  of  butter  exported;  the 
situation was  the opposite  in the case of  exports of  skimmed-
milk powder,  i.e. the effect of  the fall  in refunds was offset 
by a higher  quantity exported  than forecast. 

+ ECU 124 mil I ion 

Article  202:  Intervention  in  the  form  of  aid  for  use  of 
skimmed milk 
Aid  for  skimmed-milk  powder  for  use  as  feed  for  calves  was 
down and covered  a smaller quantity. 

- ECU 229 million 

Art icle 203:  Intervention storage of butter  and cream 

-  ECU  148 mi I I ion 

Firm  prices  on  the  market  in  several  Member  States  kept 
buying-in down. 

31 

Art icle 206: Other measures 
The  cost  of  measures  for  the  cessation  of,  or  reduction  in, 
milk  production  in  1991/92  was  lower  than  expected.  This 
under-ut11ization  was  limited  by  higher  expenditure  on 
promotion  campaigns  and  measures  to  improve  quality  for 
1993/94,  undertaken  on  account  of  the  discontinuation  of  the 
co-responsibiIity  levy (as from 1 April  1993). 

- ECU 206 mi I I ion 

Article 209; Other  intervention 
This  covered  compensation  for  "SLOM"  milk  producers  not 
allocated  milk  quotas  and  the  payment  of  measures  for  the 
restructuring  of  milk  production  adopted  as  part  of  the 
1993/94 prices review. 

+ ECU 315 million 

Chapter B1-21: Beef/veal 

+ ECU 175 mi 11 ion 

Article 210: Refunds 
This overrun was due to a shift  from exports from  intervention 
to exports from the market. 

+ ECU  176 million 

For  the  rest,  the  overrun  in  expenditure  on  the  special 
premium  for  adult  bovine  animals  in  1992  as  a  result  of  the 
increase  in  the  number  eligible  (Article 212)  was  offset  by 
under-utiIization on  intervention storage  (Article 211). 

Chapter B1-22: Sheepmeat and goatmeat  - ECU 33 mi 11 ion 

It  is not  apparent  from  this slight-, Under-ut i I izat ion that  in 
the  face of  adverse market  condit ions, the Commission  decided 
to bring  forward  the second advance on  the ewe premium  and  to 
make  the  payment  in  respect  of  the  1993  financial  year.  The 
SAB  took  this  into  account.  However,  certain  Member  States 
were  not able  to make  these payments earlier  than  planned  and 
a  request  for  a carryover  to  1994 was  proposed  in  respect  of 
this Chapter. 

Chapter B1-23: Pigmeat 

- ECU 55 mi 11 ion 

Art icle 231 : Intervention 
Contracts  concluded  and  paid  in  1993  cover  very  small 
quant ities. 

- ECU 32 million 

Art icle 239: Other  intervention 
Expenditure on combating epizootics was  low. 

- ECU 20 million 

Chapter  B1-24: Eggs and poultrymeat 

+ ECU 50 million 

Art icle 241 : Refunds on poultrymeat 
This  overrun  was  due  to  higher  exports  than  forecast  not 
offset .by .the-falI  in refunds decided  in July. 

+ ECU 51 million 

32 

Chapter B1-26: Fishery products 

+ ECU 6 million 

Although  small,  this overrun  represents  a major  proportion of 
the  total  budget  for  the Chapter  (ECU 27 million).  It was due 
to  a  difficult  market  situation,  involving  a  collapse  in 
prices  as  a  result  of  the  fall  in  consumption  and  cheap 
imports,  leading  to  higher  quantities  withdrawn  than 
ant icipated. 

OTHER SECTORS 

Chapter  B1-30; Refunds on non-Annex  11 products 

+ ECU 44 mi 11 ion 

Exports of  goods obtained  by processing  agricultural  products 
were higher  than expected. 

Chapter  B1-32: MCAs 

+ ECU  137 mi 11 ion 

The  introduction  of  the  single  market  on  1 January  1993 
implied,  by  the  same  token,  the  abolition  of  MCAs,  the 
dismantlement  of  which  had  almost  been  completed  before  the 
monetary  realignments  in September  and October 1992. 

However,  the  devaluation  of  certain  Community  currencies 
resulted  in negative MCAs  in  Italy, the United  Kingdom,  Spain 
and  Greece  up  to  1 January  1993,  the  date  the  system  was 
abolished. 

Chapter  B1-33: Refunds on food aid 

- ECU 37 million 

The  main  reason  for  the  under-ut i I izat ion  was  lower 
expenditure on cereals  following  a  fall  in refunds and  in the 
number of  invitations to tender. 

Chapter  B1-35:  Distribution  of  agricultural  products  to 
deprived persons  in the Community 

- ECU 20 million 

Not  all  appropriations could  be used  as certain Member  States 
were not able  to dispose of  the goods allocated  to them by the 
time  limits  laid down. 

Chapter  B1-38:  Rural  development  schemes  linked  to  market 
operations 

+ ECU 13 million 

A  significant  overrun  due  to  the  increase  in  the  ewe  premium 
in  less-favoured,  mountain  and  hill  areas  (+ ECU 85 million) 
was offset  by under-utiIizat ion  in respect  of  the suckler  cow 
premium  in  mixed  herds  (smaller  number  of  eligible  animals 
than  expected,  giving  - ECU 22 million)  and  aid  to  small 
producers  of  arable  crops  (-  ECU 40 million),  discontinued 
after  the 1991/92 marketing year. 

33 

Chapter B1-40: Set-aside 

- ECU 62 million 

The  under-utiIization  relates  to  the  special  scheme  for 
temporary  set-aside  for  1991/92, where  expenditure  was  lower 
than forecast. 

Chapter B1-41;  Income aid 

- ECU 23 million 

The under-utiIization stems from  problems  in  implementing and 
in the  launching the new programmes,  in particular  in Spain. 

Chapter B1-50; Accompany ing measures  + ECU 40 million 

The  rate  of  implementation  of  the  programmes  under  new 
measures approved by the ^Counci I on  30 July 1992  i« -the reason 
for  the  overrun.  Part  of  the  latter  is covered  by  a  request 
for  a  carryover  to  1994  following  late  declarations  by  the 
Member States. 

34 
GRAPH 

EAGGF GUARANTEE EXPENDITURE  BY ECONOMIC TYPE (1) 

El  Refunds 

Intervention 

35000 

30000 

25000 

c 
£  20000 

g  15000 
1X1 

10000 

5000 

CO 
00 

oo 
o> 

m 
oo 
o> 

CD 
00 

04, 

00 

CO 

CO 
00 
Oî 

OO 

o 

CM 

CO 
Oî 

(1) No counting the consequences of emergency  measures, clearance of  accounts, community 

compensation  measures or miscellaneous measures. 

(2) Expenditure against the 1987 budget (10 months) 
(3) Expenditure  against the 1988 budget (11,5 months) 

15 
GRAPH  3 

EAGGF GUARANTEE EXPENDITURE BY ECONOMIC TYPE (percentage) 

(1) Expenditure against the 1987  budget (10 months) 
(2) Expenditure against the 1988  budget (11 1/2 months) 

TABLE 8 

Breakdown of agricultural  expenditure bv economic type (1) 

Chapter 

Export refind 

Storage 

of which 
food 
aid 

of which 
depre 
ciation 

Price 
compensa 
ting 
Aids 

Other 
intervention 

of which 
guidance 
premiums 

of which 
structural 
measures 

Total 
Gross 

Co-
respon 
sibility 
levy 

a 

a' 

b 

b' 

c 

d 

d' 

e=a+b+c+d 

f 

B1.10  Cereals and rice 
B1.11  Sugar 
B1.12  O MS and fats 
in which: olive oil 
in which: oilseeds 
B1.13  Protein crops 
B1.14  Fibre plants 
Bl .15  Fruit and vegetables 
in which: fresh 
in which: processed 
Bl-16  Wine / Alcohol 
Bl .17  Tobacco 
Bl .18  Other products (2) 
B1.20  Milk products 
B1.21  Beef / veal 
B1.22  Sheepmeat and goatmeat 
B1.23  Pigmeat 
B1.24  Eggs and poultry 
B1.25  Other animal product aid meas. 
B1.26  Fisheries guarantee fund 
B1.30  Non-Armex II products 
B1.38  Differential application of 

agricultural market mechanisms 

B1.40  Set-aside 
B1.41  Income aid 
Bl .50  Accompanying measures 

2.954,3 
1.532,4 
68,8 
(68,8) 

187,5 
(156,4) 
(31,1) 
100,2 
36,2 

2.340,8 
1.711,2 

193,5 
290,9 

0,1 
743,5 

106,1 
1,0 

2.720,8 
529,6 
177,3 
(177,3) 
(p.m.) 

2.428,0 

153,1 
(153,1) 

53,3 

210,3 
22,0 

125,1 
1.126,0 

1,8 

(1,8) 
290,6 
-  17,7 

293,8 
1.383,1 
3,9 
2,4 

0,5 

948,5 
127,7 
5.281,5 
(2.218,1) 
(3.063,4) 
1.083,8 
860,6 
756,1 
(192,7) 
(563,4) 
174,0 
1.118,7 
190,0 
1.985,7 
892,1 
1.796,5 

88,8 
18,0 

444,7 

718,6 
(718,6) 

113,6 
(113,6) 

944,8 
26,6 

403,8 
26,6 

668,2 

668,2 

13,8 

426,8 
35,8 
221,7 

TOTAL 
% 

10.159,3 
29,5% 

160,4 
0,5% 

5.386,1 
15,6% 

4.064,5 
11,8% 

15.766,7 
45,8% 

3.056,2 
8,9% 

1.212,2 
3,5% 

(1) Expenditure against the 1993 budget. 
(2) Not Including emergency measures (ECU 157,7 million) charged on carryovers from 1992. 
(3) Not Including: 

- expenditure from appropriations carried over from 1992 (ECU 157,7 mill ion) 
- consequences of accounts clearance (ECU -384,8 mi 11 Ion) 
-  Interest to be paid to Member States fol lowing changes  in the method of financing expenditure (ECU 100,3 mi 11 Ion) 
- food aid (ECU 138,0 million) 
- measures to combat  fraud (ECU 80,1 mi 11 Ion) 
- MCAs and ACAs (ECU 143,5 mi 11 ion) 
- other expenditure (ECU 79,4 ml 11 ion) see footnote (4) Annex 4 
i.e. a total of ECU 156,5 million. 

426,8 
35,8 
221,7 

684,2 
2% 

(ECU mi 11 ion) 

Budget 
expend 
iture 
(1993) 
(3) 

g=e+f 

6.713,2 
2.189,6 
5.527,6 
(2.464,2) 
(3.063,4) 
1.083,8 
860,6 
1.664,0 
(1.067,7). 
(596,3) 
1.509,6 
1.163,8 
190,0 
5.264,5 
3.986,3 
1.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
444,7 

426,8 
35,8 
221,7 

o 

89,6 

-  24,0 

6.623,6 
2.189,6 
5.527,6 
(2.464,2) 
(3.063,4) 
1.083,8 
860,6 
1.664,0 
(1.067,7) 
(596,3) 
1.509,6 
1.163,8 
190,0 
5.288,5 
3.986,3 
1.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
444,7 

426,8 
35,8 
221,7 

34.368,3 
99,9% 

65,6 
0,2% 

34.433,9 
100,0% 

37 

2.2 

Breakdown of expenditure by economic type 

On  the  basis of  total  expenditure  against  the  1993  budget,  i.e. 
ECU 34 433.9 million*, expenditure on  export  refunds  amounted  to 
ECU  10 159.3 million  (29.5%)  and  that  on  intervention  to 
ECU 24 274.6 million  (70.5%)  (see  Annex  4 ).  Last  year,  out  of 
total  expenditure  against  the  1992  budget  (ECU 31 277 million), 
expenditure  on  refunds amounted  to ECU 9 488 mi I I ion  (30.3%) and 
that on  intervention  to ECU 21 789 million  (69.7%). 

2.2.1 

Refunds 

The breakdown of  expenditure on  refunds by main  product  group  is 
as fol lows: 

SECTORS 

1992 

1993 

-  Cereals/rice 
-Milk  products 
- Beef/veal 
-  Sugar 
-  Non-Annex  I I products 

34,1% 
21,7% 
14,0% 
13,8% 
7,4% 

28,0% 
22,5% 
16,8% 
15,1% 

7,3% 

2.2.2 

Intervent ion 

On  the basis of  expenditure against  the  1993 budget, expenditure 
on  intervention  related mainly  to the following product  groups: 

SECTORS 

- Cereals & rice 
- OiIseeds 
- Milk products 
- OIive oiI 
- Beef/veal 
-  Sheepmeat  and goatmeat 
-  Fruit & vegetables 
- Wine 
- Tobacco 

1992 

10,6% 
19,0% 
9,0% 
7,8% 
14,1% 
8,0% 
5,3% 
4,6% 
5,3% 

1993 

12,5% 
12,6% 
12,0% 
9,8% 
9,4% 
7,4% 
6,1% 
5,8% 
4,6% 

See footnote 3 table 5. 

38 

Intervention, broken  down  by  the economic  nature  of  the  measures 
concerned,  consists of public or private storage  aid, withdrawals 
and  similar  operations,  price  compensating  aids,  guidance 
premiums and a new category: structural  measures  (see Annex 7 ). 

Compared  with  the  total  for  intervention  (ECU  24 209 million)1, 
price  compensating  aids  came  to  ECU  15 766.7 million  (65.1%), 
storage aids to ECU 5 386.1 million  (22.3%),  guidance premiums to 
ECU  1 212.2 million  (5.0%), withdrawals and similar operations  to 
ECU  1 159.8 mi 11 ion 
ECU 684.2 mi I I ion  (2.8%). 

structural 

measures 

(4.8%) 

and 

to 

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 65.1% of  total  intervention  (1992: 
67.3%)  and  45.8% of  total  expenditure  against  the  1993  budget2 
(1992:  50.0%). 

SECTORS 

1 9 92 

1 9 93 

ECU mi I I ion 

ECU mi I I ion 

Oilseeds 
01ive oiI 
Milk products 
Sheepmeat  and goatmeat 
Tobacco 
Cereals/rice 
Beef/veal 
Protein plants 

4.132 
1.663 
1.897 
1.747 
1.161 
937 
891 
862 

3.063 
2.218 
1.986 
1.797 
1.119 
949 
892 
1.084 

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. 

Not  taking  into  account  co-responsibility  levies  for  cereals 
(ECU 89.6 million)  and  the  financial  contribution  of  milk 
producers  (-  ECU 24.0 million). 
Not  counting  the  clearance  of  accounts  for  previous  years  and 
m i see I Ianeous expend i ture. 

39 

2.2.2.2. Storage  intervention  totalled ECU 5 386 million, accounting  for 

22.3% of all  intervention  (1992: 26.1%) and  15.6% of ail 
expenditure  against  the 1993 budget1  (1992 financial  year:  19.4%). 
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 5 386 million, 
expenditure on private storage  totalled  ECU 826 million  and  that on 
public storage ECU 4 560 million. 

Private storage aids relate mainly  to sugar  (ECU 530 million), but 
costs  in this sector  are covered  by the col lection of storage 
levies from sugar manufacturers  (see Annex  13);  then come storage 
costs for mi Ik products  (ECU 212 mi 11 ion) and  for wine/alcohol 
(ECU 57 mil I ion). 

A detailed analysis of pub Iic storage  is contained  in 
paragraph  2.3. and Annex  10. 

2.2.2.3. Withdrawals and similar operations affect only  a  Iimi ted number of 

sectors. They account  for 4.8% of  total  intervention and 3.4% of 
total  expenditure booked  to the 1993 budget1, compared  with  2.6% 
and 1.9% respectively for 1992. 

2.2.2.4. Guidance premiums are granted only  in the fruit  and vegetables, 

wine and milk products sectors. They account  for 5.0% of  total 
intervention  and 3.5% of total  expenditure  booked  to the 1993 
budget1, compared  with 4.1% and 3.0% respectively  for 1992. 

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.  In the tobacco sector  premiums 
are granted  for varietal  conversion  in Greece. 

Excluding  the  clearance  of  accounts  for  previous  years  and 
misee 11aneous expenditure. 

40 

2.2.2.5. Structural  measures.  This new category  accounts  for  3% of 

intervention expenditure  (2% of all  expenditure) and  covers 
expenditure on the set-aside of  land,  income aid  financed  entirely 
by the EAGGF, Guarantee Section, as well  as the  accompanying 
measures under  the reform of the CAP. 

2.3. 

Trend of pub Iic stocks (see Annexes 9 and  10) 

Between  1 October  1992 and 30 September  1993, the date on which 
public storage accounts were closed,  the book value of public 
stocks  increased siightly, going  from  ECU 2 580.5 million to 
ECU 2 659.7 million, an  increase of 3%. 

An  initial  examination shows that  the proportion of  tolal„book 
value of stocks accounted  for by cereals and  rice, which  had been 
in decline until  the 1989 financial  year, has continued  to 
increase: from 38.4% in 1991  to 65.6%  in 1993.  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 and a 
less marked one between  1992 and  1993, despite the appearance  of 
Grana Padano cheese  in public stocks of milk products  in 1992 and 
of Parmesan cheese  in 1993.  Their  share  fell  from 28.2% in 1991 to 
9.2%  in 1992 and to 7.3%  in 1993.  Beef, on  the other  hand, which 
had been  relatively stable between  1989 and  1990 but  had started to 
increase  in 1991, fell  back sharply  from  34.5%  in 1992 to 19.3% in 
1993. 

More detailed  analysis of the 1992 and  1993 figures shows the 
fol lowing: 

a) Cereals and r ice 

- A substantial  increase  in the quant ities of stocks of 28.2% 
(1992: 22 689 360 t; 1993: 29 081 653 t ).  The  increase was 
particularly marked  for common wheat  and barley;  stocks of 
rice, on the other  hand, disappeared  almost  entirely. 

- An appreciable  rise  in the book value of cereals stocks of 28% 
(1992: ECU 1 363.6 mi I I ion; 1993: ECU  1 745.7 mi I I ion). 
During  1993, depreciations affecting  stocks of cereals and 
rice totalled  ECU 2 428 million. 

b) OiIs and fats 

- A massive  161% rise  in stocks  in terms of quantities  (1992: 

64 008 t; 1993: 167 275 t); 

- A 169%  increase  in the book value of ol ive oi I,, from 

ECU 69.8 million  in 1992 to ECU  187.5 million  in 1993.  For 
1993, depreciation amounted  to ECU  153.1 million. 

41 

c) Tobacco 

- The sharp decline  in the quantities  in stock  continued.  Of 
the 30 036 t in storage  in 1992, only  13 540 t remained  in 
1993 (- 55%). The decrease applied mainly  to processed 
tobacco, stocks of which  having virtually  disappeared. 

-  Parallel  to this, a drop  in the total  book value of  tobacco 

stocks of 54%. The book value for  1993 amounted  to 
ECU 4.2 million. The financial  depreciation of  tobacco stocks 
totalled ECU 22 million  in 1993. 

d) Mi Ik products 

-  Stocks of skimmed-miIk powder  and butter  fell slightly from 

231 581  t  in 1992 to 210 381  t  in 1993 (-  9%).  The  intensity 
of  this decrease was particularly significant  in the case of 
skimmed-miIk powder, which declined by half; stocks of 
Parmesan cheese appeared  (2 971 t ). 

- An appreciable decline  (44%)  in the book value of stocks of 

skimmed-miIk powder  (1992: ECU 53.3 million; 1993: 
ECU 29.9 mi I I ion).  During 1993 the financial  depreciation for 
butter  and skimmed-miIk powder  totalled  ECU  125.1 million. 

e) Beef 

- Quantities  in stock  (carcase equivalent) amounted  to 

899 945 tonnes on 31 September  1993; 

- A sharp  fall of 42% in the book value of stocks (1992: 

890 million; 1993: ECU 514.8 mi I I ion).  Financial  depreciation 
for  the year  totalled ECU  1 126 million. 

f) Alcohol 

-  Stocks of public alcohol were 32% up on  1992: from 

2 151 799 hectolitres  in 1992 to 2 839 796  in 1993. 

- The book value rose by 43% (1992: ECU  10.3 million; 1993: 

ECU  14.7 mi I I ion); the financial  depreciation  during  1993 
total led ECU 210.3 mi I I ion. 

42 

GRAPH  4 

to 
z 
z 
o 
h-
o 
o 
o 

CEREALS AND OILS AND 

RICE 

EATS 

TOBACCO  SKIMMED-  BUTTER 
MILK POWDER 

GRANA  PARMIGGIANO  BEEF 
PAD AN O  REGGIANO 

PUBLIC 
ALCOHOL 
(mil. hi) 

•  Situation at 30.09.91  H  Situation at 30.09.92  H  Situation at 30.09.93 

43 
GRAPH 5 

1800 

1600 

1400 H 

1200 H 

1000 H 

O 
LU 

800 

600 

400 

200 H 

CEREALS  OILS AND  TOBACCO  SKIMMED-  BUTTER 
AND RICE 

FATS 

MILK 
POWDER 

GRANA  PARMIGIANO  BEEE 
PADANO  REGGIANO 

PUBLIC 
AI.COHOl 

D  Situation at 30.09.91  H  Situation at 30.09.92  H  Situation at 30.09.93 

44 

GRAPH  6 

BREAKDOWN OF EXPENDITURE BY MEMBER STATE I 

9000-r 

8000-

7000 -

6 0 0 0-

-j 
1  5000--
O  4 0 0 0-
LU 

3 0 0 0-

2000  - -
1000 -|-§§§ 

0 

B 

DK 

DE 

EL 

ES 

in 

m  ! 

IR 

IT 

-i 

v 

i  »M g 8 i 8 8M  | 

NL 

UK 

45 

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^Communitv 
MCAs for  importing Member  States 
(Article 10 of Regulation No 1677/85) 

MEMBER  STATES 

CHARGED 
EXPENDITURE 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 

. United Kingdom 

(1) 

1.292,4 
1.327,9 
4.929,7 
2.710,2 
4.172,7 
8.124,3 
1.636,6 
4.753,5 
7,3 
2.327,4 
478,1 
2.736,2 

TOTAL MEMBER  STATES 

34.496,2 

DIRECT PAYMENTS 

94,2 

TOTAL E.C. 

34.590,4 

IMPACT OF 
ARTICLE  10 
OF REG. 
(EEC) 
R. 1677/85 

EXPENDITURE 
AFTER 
APPLICATION 
OF ART. 10 

5,9 
9,7 
27,8 
0,0 
0,0 
51,8 
0,8 
71,9 
0,0 
2,6 
0,0 
26,6 

0,0 

0,0 

0,0 

1.286,5 
1.318,3 
4.901,9 
2.710,2 
4.172,7 
8.072,6 
1.635,8 
4.825,4 
7,3 
2.324,8 
478,1 
2.762,8 

34.496,3 

94,2 

34.590,4 

(1) Expenditure  for 1993 but not  including payments from 

appropriations carried over  from 1992. 

46 

GRAPH 7 

TREND OF EAGGF GUARANTEE SECTION EXPENDITURE 

1 

GUIDELINE 

EXPENDITURE WITHIN 
GUIDELINE 

•-

TOTAL EXPENDITURE 

40000 T 

35000-

30000  -

J  25000? 

|  20000 • • 

îu  15000 •• 

10000--

5000  -

1988 

1989 

1990 

1991 

1992 

1993 

47 

2.5 

Overall  cost of Guarantee Section 

2.5.1.  Overali  trend of expenditure 

Table 10 

Overall  trend of EAGGF Guarantee Section expenditure 

ECU mil 

Year 

Guideline 
(1) 

{-

Expenditure 
financed within 
the Guideline 

Total 
expenditure 
(2) 

1988 (3) 
Evolution 88/87 (X) 

27.500 

26.400,4 

27.687,3 

+ 14,9 

+  20,5 

1989 
Evolution 89/88 (X) 

28.624 

24.406,0 

25.872,9 

+ 4,1 

-  7,6' 

-  6,6 

1990 
Evolution 90/89 (X) 

30.630 

25.069,2 

26.453,5 

+ 7,0 

+  2,7 

+  2,3 

1991 
Evolution 91/90 (X) 

32.511 

30.960,8 

31.784,3(4)(5) 

+ 6,1 

+ 23,5 

+ 20,2 

1992; 
Evolution 92/91 (X) 

35.039 

31.118,5 

31.950,0(4)(5) 

+ 7,8 

+ 0,51 

+ 0,52 

1993 
Evolution 93/92 (X) 

36.657 

34.590,4(6) 

34.590,4(4)(6) 

+ 4,6 

+ 11,2 

+  8,3 

(1) Up  to  1993  the  guideline  included  all  agricultural  expenditure 
charged  to  the  EAGGF  Guarantee  Section,  minus  expenditure  under 
Chapter  B 2.90  (European  Guarantee  Fund  for  Fisheries) and Chapter 
B 0.10  (reimbursement  to  the  Member  States  of  expenditure  on  the 
depreciation  of  the  stocks  and  disposal  of  butter  from  public 
stocks), set-aside  (Guidance section portion) and  income aid. 

(2)  Including  impact  of clearance of accounts. 
(3) Budget  year  1588 (1-1J4 months) 
(4) Not  including  expenditure  from  approprations carried  over, from  the 

previous year. 

(5) Not  including  set-aside  (Guidance  section  portion)  and  income  aid 

which were not chargeable to the Guarantee section. 

(6)  Including  fisheries  (B1.26),  set-aside  (B 1.40),  income  aid 

(B 1.41) and accompanying  measures  (B  1.50). 

48 

GRAPH 8 

iJTRENP  OF OWN RESOURCES  RESULTING FROM THE  CAP^ 

3000  T 

2500  + 

O 
LU 

1989 

1990 

1991 

1992 

1993 

TOTAL 

LEVIES 

—  •—  SUGAR  LEVIES 

2.5.2. 

Revenue of agricultural  origin 

(, 

49 

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) 

HATURE  OF THE  CHARGE 

1989 

1990 

1991 

1992 

1993 

Item  1000 - 

levies 

1.282,7 

1.173,4 

1.636,2 
(V 

1.218,6 

1.029,1 

Item  1001 -  Relmb.  to  Por 
tugal  of  UCAs  (Art.  372(3) 
of  the  Act  of  Accession) 

-  15,0 

7  11,8 

Chapter  11 -  Sugar 
of  which: 
-  production 
^ 
-  storage  costs 

levies, 

1.381,6 

910,6 

1.141,8 

1.002,4 

1.115,2 

912,4 
469,2 

504,6 
406,0 

770,0 
371,8 

613,8 
388,6 

698,5 
416,7 

TOTAL 

2.664,3 

2.084,0 

2.763,6 

2.209,2 

2.144,3 

(1)  Of  which ECU 1.9  million,  outstanding  balance  from  previous  years. 
(2) 

levy  (ECU 87million 
in  1989,  ECU 84.9  million 

Including  the  elimination 
in  1988,  ECU 89.3  million 
million 
levy  (ECU  234.2  mil lion  in  1987,  ECU 110.8  mi 11 ion  in  1988,  ECU 775.5 
Million 
ECU 0.9  million 

In  1992. This  levy  has not  been applied  in  1993. 

in  1991 and ECU  1.1  million 

in  1990,  ECU 30.7  mi 1 lion  in  1991  and 

in  1992) and the  special  elimination 

in  1987,  ECU 94.1  million 

in  1989,  (-)  19.9  million 

in  1990,  ECU 76.5 

Import  levies  fell  by 15.6%,  from  ECU 1 218.6 million  in 1992 to 
ECU 1 029.1 million  in 1993. They  are  imposed  mainly  on  imports 
of  cereals  into  the Community.  The  volumes  of  revenue  in  this 
sector  decreased  as  a  result  of  the  application  of  measures 
adopted  under  the agricultural  reform. 

50 

The  sugar  levies,  for  their  part,  were  up  by  11.3%  on  the 
previous  year  in  1993, with  a  total  of  ECU  1  115.2  million. 
This  market  trend  was  in  the  opposite  direction  to  that  of  1992. 
The  increase  in  the  amount  raised  from  sugar  levies  was  the 
result  of  the  increase  in  production  levies  caused  by  the  lower 
level  of  world  prices  as  against  1992.  In  addition,  the  slight 
fall  in  internal  consumption  of  sugar,  combined  with  the  fact 
that  production  was  reestablishesd  in  certain  regions,  led  to  a 
rise  in  the  cost  to  Community  producers  of  exporting  sugar  and, 
conseguently,  in  the  cost  of  production  levies. 

and  milk  producers 

The  co-responsibility  levies  and  additional  levies  paid  by  cereal 
producers 
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. 

constitute 

also 

It  should  be  noted  that  the  co-responsibility  levies  on  cereals 
were  abolished  with  effect  from  the  1992/93  marketing  year,  and 
those  on  milk  with  effect  from  the  1993/94  marketing  year.  Only 
the  levies  for  exceeding  milk  production  quotas  are  still  being 
paid  by  producers. 

It  should  be  pointed  out  that  the  abolition  of  these  levies 
explains  why  the  amounts  collected  are  so  low.  Thus  in  1993 
producers'  financial  contributions  amounted  to  ECU  24 million  in 
the  milk 
and 
ECU  89.6  million  in  the  cereals  sector  (ECU  1  116  million  in 
1992). 

(ECU  368  million 

products 

sector 

1992) 

in 

2.5.3. 

Guarantee  costs  compared  with  GDP 

Comparison  of  total  expenditure  by  the  EAGGF  Guarantee  Section  in 
1993  with  the  most  significant  economic  indicator  i.e.  the 
Community's  gross  domestic  product  at  market  prices  (GDP),  shows 
an  upward  movement  in contrast  to  the  slight  fail  seen  in  1992. 

The  cost  of  the  Guarantee  Section  represented  0.65%  of  estimated 
GDP  in  1993,  compared  with  0.61%  in  1992  (see  Annex  1 1 ). 

- 51 -

3. 

AMENDMENTS  TO LEGISLATION GOVERNING  THE EAGGF GUARANTEE  SECTION 

During  1993,  a  certain  number  of  amendments  and  routine 
management  measures  were  adopted  in  connection  with  legislation 
directly  concerning  the  EAGGF  Guarantee  Section.  They  are 
out Iined below. 

> 

3.1. 

EAGGF Guarantee Section  regulations proper 

( a) 

COUNCIL  REGULATION  (EEC)  No  1571/93 
of  14 June 1993 
amending Regulation  (EEC) No 1883/78  laying 
down general  rules for the financing of  interventions 
by the European Agricultural 
Guidance and Guarantee Fund, Guarantee  Section(1) 

This  Regulation  provides  that  where  the  interest  rate  borne 
by  a  Member  State  to  finance  measures  under  the  EAGGF 
Guarantee  Section  is  more  than  twice  the  uniform  interest 
rate  laid down by Regulation  (EEC) No 1883/78, the Commission 
may,  for  the  financial  years  1993  to  1995  apply  to  that 
Member  State  the uniform  rate of  interest  plus the difference 
between  double  that  rate  and  the  actual  rate  borne  by  that 
Member  State. 

For  the  1993  EAGGF  financial  year  this  provision  has  been 
applied  to Greece which was  in the situation  specified above. 
The  interest  rate  applied  was  thus  raised  to  16.95% whilst 
the uniform rate was 10.3%. 

(b) 

COUNCIL  REGULATION  (EEC) No 1992/93 
of  19 July 1993 
transferring  the financing of certain aids provided  for  in 
Regulations  (EEC) No 1096/88 and  (EEC) No 2328/91  from 
the EAGGF Guidance Section  to the EAGGF Guarantee  Section^2) 

This  Regulation  provides  for  the  transfer  to  the  EAGGF 
Guarantee  Section  of  the  financing  of  aid  provided  for  in 
Council  Regulation  (EEC)  No 1096/88  (Community  scheme  to 
encourage  the  cessation  of  farming)  originally  financed  by 
the EAGGF Guidance Section. 

Furthermore;  it amends Council  Regulation  (EEC) No 2328/91 by 
discontinuing  the  EAGGF  Guidance  Section's  contribution  to 
the financing of  the scheme to encourage  set-aside. 

These changes were made on account  of  the fact  that  the EAGGF 
Guarantee  Section  is  already  responsible  for  financing  aid 
for  early  retirement  and  set-aside  under  the  reform  of  the 
CAP. 

(1) OJ No L 154, 25.6.1993. 
(2) OJ  No L 182, 24.7.1993. 

52 

(C) 

COMMISSION REGULATION  (EEC) No 2428/93 
of  1 September  1993 
fixing  depreciation  percentages  to be applied when agricultural 
products are bought  in, for  the 1994 financial  year^3) 

This  Regulation  fixes  the  depreciation  percentages  for  the 
products concerned  for  1994. The coefficients  are  intended to 
permit  depreciation  as  from  buying-in  of  the  value  of  the 
products by the difference between  the relevant  buying-in and 
the foreseeable selling prices. 

(d) 

COMMISSION REGULATION  (EEC) No ,2777/93 
of 8 October  1993 
on  the rate of  interest  to be used  for calculâting  the costs of 
financing  intervention measures comprising  buying-in, storage 
and disposal^4^ 

* 

The  aim  of  this  Regulation  is  to  fix  the  interest  rate  for 
financing  public  storage  at  7.5%,  except  in  the  case  of 
Greece  (18.8%),  the Netherlands  (6.5%) and  the United  Kingdom 
(5.5%), before  the beginning of  the financial  year. 

3.2 

Regulations adopted  in connection with  the common organization of 
the  markets  introducing  new  types  of  measures  financed  by  the 
EAGGF Guarantee  Section 

(a) 

COUNCIL  REGULATION  (EEC) No 404/93 
of  13 February  1993 
on  the common organization of  the market  in bananas^) 

This  Regulation  provides  for  compensation  for  any  loss  of 
income  to  be  granted  to  producers,  supplementary  aid  to  be 
granted  to  producer  regions  and  a  single  premium  to  be 
granted  to Community  producers who cease  to grow bananas. 

Cb) 

COUNCIL REGULATION  (EEC) No 2019/93 
of  19 July  1993 
introducing  specific measures  for  the smaller  Aegean  islands 
concerning  certain agricultural  products^6) 

Given  their  geographical  situation  and  the  handicaps  this 
entails,  this  Regulation  provides  for  aid  for  the  supply  in 
those  islands  of  a  certain  number  of  agricultural  products 
essential  for everyday  consumption or  agricultural  production 
and  for various measures to support  local  products. 

(3) OJ  NO L 223, 2.9.1993. 
(4) OJ  No L 252, 9.10.1993 
(5) OJ  No L 47, 25.2.1993. 
(6) OJ  No L 184, 27.7.1993 

53 

The  set  of measures  concerned  is comparable  to those  adopted 
under  the POSE I DOM, POSEICAN and POSEIMA  programmes. 

(c) 

COUNCIL REGULATION  (EEC) No 2187/93 
Of 22 July 1993 
providing  for an offer of compensation  to certain producers of milk 
and milk products temporarily prevented  from 
carrying on their  trade^7^ 

This  Regulation  relates  to  producers  (known  as  "SLOM" 
producers)  who  were  not  allocated  individual  reference 
quantities when  the milk quota system  was  introduced  in 1984 
although  they  were  taking  part  in  a  scheme  involving  the 
non-marketingof mi Ik and mi Ik products and  the conversion of 
dairy  herds  during  the  reference  year  used  by  the  Member 
State. 

(7) OJ  No L 196, 5.8.1993. 

-5V-

55 -

Title  I I 
CASH POSITION AND MANAGEMENT OF APPROPRIATIONS 

4. 

MANAGEMENT OF APPROPRIATIONS 

The  appropriations  for  the  1993 financial  year  break  down  into 
three types: 
1. 1993 budget appropriations, 
2. Appropriations carried over non-automaticaI I y from 1992, 
3. Appropriations carried over automatically  from 1992. 

4.1. 

Budget  for 1993 financial  year 

4.1.1.  Appropr iat ions 

4.1.1.1.  Initial  budget 

The  initial  budget for 1993 was adopted  in December  1992. Initial 
appropriations totalled ECU 34 052.0 million. 

This  includes  ECU 109.0  million  entered  in  Chapter  BO-40 
(provisions  for measures  the  legal  basis  for  which  has not yet 
been  adopted).  It  does  not  comprise  the  ECU 1 000  million 
allocated  to the monetary  reserve, which may be used only  in the 
event of variations  in the ecu/dollar  ratio (cf. point  4.1.1.5). 

4.1.1.2  Supplementary and amending budget (SAB) 

The short-term  review of appropriation requirements for the EAGGF 
Guarantee  Section conducted  in March  indicated  there would  be an 
overrun  of  appropriations  at  the end  of  the  financial  year.  A 
PDSAB  was  proposed  to  the  budget  authority  to  increase 
appropriations by ECU 1 884 million. By  letters of amendment  Nos 
1  and 2 to the PDSAB, appropriation  requirements were  reduced by 
ECU 584  million.  The  SAB  finally  adopted  in  December  shows  an 
increase of ECU 1 300 million. 

4.1.1.3  Transfers of appropriations within the EAGGF Guarantee Section 

Transfers within  the EAGGF  Guarantee  Section  were  carried out on 
two occasions: 
-  at  the  beginning  of  the  financial  year,  ECU 60  million  was 

transferred  from the BO-40 reserve; 

-  a second  transfer was made at the end of the financial  year to 

chapters where appropriations were seen to be short. 

In accordance with  the conclusions of  the European  Council  of 11 
and  13  February  1988,  the  Commission  is  anxious  to  make 
adjustments  to  appropriations  as  far  as  possible  before  any 
chapter  is seen to have been used up. To that end, it may propose 
transfers;  however,  given  the  lengthiness  of  the  SAB  adoption 
procedure,  it was not  possible  to  propose  transfers  during  the 
greater  part of the financial  year. 

56 

Total  transfers between chapters to cover  expenditure  incurred in 
1993 amounted  to only ECU 1 024.5 million. 

4.1.1.4  Transfers outside the EAGGF Guarantee Section 

ECU 8.9 million was transferred  from  the EAGGF  Guarantee  Sect ion 
for emergency aid operations  in the former Yugoslavia. 

4.1.1.5  Transfers to or from the monetary  reserve 

The  average  dollar  exchange  rate  during  thé  financial  year  was 
higher  than that on which the 1993 budget was based,  leading to a 
saving of ECU 182 million. 

Since  this  amount  did *• not  exceed  the  "franchise"  of  ECU 400 
million, no transfer to the monetary  reserve was necessary. 

4.1.1.6  Appropriations available 

The  appropriations  available  at  the  end  of  the  financial  year 
totalled  ECU 35 343.1  mi 11 ion,  not  including  ECU 1 000 million 
for  the  monetary  reserve.  Table 6  shows  expenditure  against 
appropriations during the financial year. 

4.1.2.  Ut iIizat ion of appropr iations 

4.1.2.1  Budget operations 

The  following  table  shows  in  detail  the  budget  operations 
covering  1993 budget appropriations: 

1. Appropriations available 

35.343.100.000,00 

. 2.  Itemized commitments 

- for expenditure  incurred by MS 
- for direct payments 
Total commitements 

3. Sums charged as payments 

- for expenditure  incurred by MS 
- for direct payments 
Total charged 

4. Appropriations to be carried over automatically 

- for expenditure  incurred by MS 
- for direct payments 
Total to be carried over automatically 

5. Appropriations to be carried over 

non-automatically 

6. Lapsed appropriations 

( = 1 - 3 - 4 - 5) 

34.496.278.007.75 
94.154.189.57 
34.590.432.197,32 

34.181.197.720.45 
55.385.343.67 
34.236.583.064,12 

315.080.287,30 
38.768.845.90 
353.849.133,20 

510,000.000.00 

242.667.802,68 

4.1.2.2. Automatic  carryovers 

57 

Appropriations  to  be  carried  over  automatically  represent  the 
difference between sums committed  and charged. For  this year  they 
relate to both direct payments and certain expenditure  to be paid 
by the Member States. 

These are: 

ECU 315.1 million  paid  to  the  Member  States  in 
payments during the 1994 financial  year  covering: 

advance 

f or 

. 

. 

compensation 
R e g u l a t i on  (EEC)  No  2187/93, 

f or  n o n - a l l o c a t i on  of  m i lk  quotas 

("SLOM", 

i . e.  ECU  275.1  m i l l i o n ); 

the  programme 
( R e g u l a t i on  (EEC)  No  1560/93, 

the 

f or 

r e s t r u c t u r i ng  of  m i lk 

p r o d u c t i on 

i . e.  ECU  40  m i l l i o n ); 

-  ECU  38.8  m i l l i on  corresponding 

to  a p p r o p r i a t i o ns  committed  by 
the  Commission  w i th  a  view  to  e x p e n d i t u re  s e t t l ed  d i r e c t ly  by 
the 
i t s e l f,  payment  of  which  had  not  been  made  by 
f i n a n c i al  y e a r. 

the  end  of 

4 . 1 . 2 . 3.  Non-automatic  carryovers 

to  be  c a r r i ed  over  n o n - a u t o m a t i c a I ly 

represent 
A p p r o p r i a t i o ns 
the  1993  budget  which  c o u ld  not  be 
planned  e x p e n d i t u re  under 
f i n a n c i al  year  c l o s e d. 
i n c u r r ed  by 
to  cover 
Since  no  a p p r o p r i a t i on  was  entered 
such  e x p e n d i t u r e,  a  carryover  was  r e q u e s t e d,  and  was  g r a n t ed  by 
the  budget  a u t h o r i t y. 

the  Member  States  b e f o re 

the  1994  budget 

the 

in 

In  d e t a i l, 

the  f o l l o w i ng  measures  are  concerned: 

BUDGET 
ITEM 

MEASURE 

' 

AMOUNT 

(ECU) 

B1-1029 
B1-184 
B1-2220 
B1-259 
B1-3805 

B1-5010 
B1-5011 
B1-5012 

TOTAL 

Drought  in  Portugal 
Table  olives 
Ewe and goat  premiums 
Drought  in  Portugal 
Ewe premium  in  less-favoured  and 
mountain  and h i ll  areas 
Early  retirement  programmes 
Agri-environmental  programmes 
Afforestation  programmes 

, 

5  000  000.00 
8  000  000.00 
350 000  000.00 
23  000  000.00 

48 000  000.00 
8  000  000.00 
29 000  000.00 
39  000  000.00 

510 000  000.00 

58 

4.2 

Non-automatic  carryovers  from 1992 

A  request  for the carryover  of appropriations  total Iing  ECU  175.5 
million  w as made,  and was granted  by  the  budget  authority  for 
payment  of  residual 
following 
countries/cities  during  1993: 

food-aid  operations  to  the 

Moscow/St Petersburg 

Albania 

Former  Yugoslavia 

Baltic  States 

ECU 210  million 

ECU 85  0  million 

ECU 23  5  million 

ECU 46  0  million 

ECU 175  5  million 

there  was  no  provision 

Since 
a d d i t i o n al  expenditure,  the  appropriations  s t i ll  a v a i l a b le  at 
end  of  1992  had  to  be  carried  over  to  1993. 

the  1993  budget 

for 

in 

t h is 
the 

The  appropriations  were  used  as  follows 

1. Carryovers 

2.  Itemized commitments 

- for expenditure  incurred by MS 
- for direct payments 
Total commitments 

3. Sums charged as payments 

- for expenditure  incurred by MS 
- for dIrect payments 
Total charged 

4. Lapsed appropriations (- 1 - 3) 

(ECU) 

175 500 000.00 

155 446 991.27 
2 287 236.47 
157 734 227.74 

155 446 991.27 
2 178 866.64 
157 625 857.91 

17 874 142.09 

59 

4.3 

Automatic  carryovers  from 1992 

The  1992 appropriations  carried  over  automatically  to 1993 cover 
direct  payments  amounting  to ECU 50 759 385.13. 

The  following  table  shows  utilization of carryovers  during 1993. 

1.  Commitments  carried  over 

50  759  385.13 

2.  Sums  charged  as  payments 

-  for  expenditure  incurred  by  MS 
-  for  direct  payments 
Total  charged 

3.  Lapsed  appropriations  (=  1 - 2) 

0.00 
29  110  747.53 
29  110  747.53 

21  648  637.60 

For  details  of  direct  payments,  see point  5.2. and  in  particular 
Table 13. 

4.4 

Summary  of appropriation  management 

Approp. 
1993  budget 

Non-automat  ic 
carryovers 

Automatic 
carryovers 

A. 

I n i t i al  budgets/carryovers 
SAB 
Transfers  outside  EAGGF 

A p p r o p r i a t i o ns  a v a i l a b l e/ 
carryovers 

B.  Commitments 

charged  as  payments 

Automatic  carryovers 
1994 

in 

C.  Non-automatic  carryovers 

D.  Lapsed  a p p r o p r i a t i o ns 

34  052.0 
1  300.0 
8.9 

35  343.1 

34  590.4 
34  236.6 

353.8 

510.0 

242.7 

175.5 
0.0 
0.0 

175.5 

157.7 
157.6 

0 .0 

0 .0 

17.9 

50.8 
0.0 
0.0 

50.8 

0.0 
29.1 

0 .0 

0 .0 

21.6 

Total 
approp. 

34  278.3 
1  300.0 
8.9 

35  569.4 

34  748.2 
34  423.3 

353.8 

510.0 

282.2 

*  Including the ECU 109.0 million  entered  in Chapter  80-40 but not the ECU 1 000 million  in the 

monetary  reserve. 

Table  12 
System  of  advance  payments  and  expenditure  committed 

Expenditure 

covered  by  the  system 
of  advances: 

(ECU) 

Expenditure 
committed: 

SUB-SECTION  B1 
(apart  from  "direct  payments") 

34:498.286.908,70 

SUB-SECTION  B1 

34.496.278.007,75 

Exchange-rate  differences* 

- 

2.008.900,95 

CARRYOVERS 
from  1992 
(item  B1-1890') 

155.446.991,27 

DIRECT  PAYMENTS 

94.154.189,57 

CARRYOVERS 
from  1992 
(item  B1-1890) 

DIRECT  PAYMENTS  AGAINST 
CARRYOVERS 
(item  B1-1890) 

155.446.991,27 

o 

2.287.236,47 

*  Exchange-rate  differences  stem  from  the  fact  that  advances  paid  in  respect  of  a  particular  month  do  not  correspond 

entirely  to  expenditure  committed  for  that  month  (the  advances  are  rounded  off  and  corrections  are  made  retroactively) 
As  a  consequence,  the  differences  between  the  two  amounts  are  converted  Into  ecus  at  the  rate  for  the  following  month, 
which  gives  rise  to  discrepancies  in  ecus  entered  in  the  accounts  as  a  difference  In  exchange  rates. 
NB:  The  exchange-rate  difference  may  also  relate  to  expenditure  against  carryovers. . 

61 

5. 

SYSTEM OF ADVANCES  AND DIRECT PAYMENTS 

5.1. 

Advances  to the Member  States 

5.1.1. 

System of monthly  advances on entry  in the accounts 

Council  Regulation  (EEC)  No 2048/88  of  24 June  1988<1)  amending 
Regulation  (EEC)  No 729/70<2)  makes  the  system  of  monthly 
advances  on  entry  of  expenditure  in  the  accounts  a  permanent 
feature. Advances are paid  to the Member  States  at  the  beginning 
of  the  second  month  following  that  in  which  expenditure  is 
effected  by  the paying agencies. 

speaking,  these  are  not 

Strictly 
rather 
reimbursements  of  expenditure  which  the  Member  States  have 
already  effected.  The  term  "advance"  stresses  the  provisional 
nature  of  such  payments. Advances  are worked  out  on  the basis of 
monthly  declarations  of  expenditure  forwarded  by  the  Member 
States;  such  expenditure  is entered  definitively  in the  accounts 
after  verification  on  the  spot  in the  following  financial  years 
(cf. TITLE  IV on accounts clearance). 

advances  but 

The  system  of  advances  covers payments made  by  the Member  States 
from  16 October  1992  to  15 October  1993. They  involve more  than 
99% of  expenditure  borne by  the EAGGF  Guarantee  Section.  For  the 
remainder,  the  Commission  itself  makes  direct  payments  for  a 
limited  number  of measures  (cf. Table 14). 

5.1.2. 

Decisions on advance payments  in respect  of  1993 

With  regard  to the 1993 financial  year, the Commission  adopted  14 
decisions, 12 of which were routine. 

As  the  supplementary  and  amending  budget  (SAB)  requested  by  the 
Commission  had not  been adopted  at  the beginning of December,  the 
advance  payment  covering  expenditure  for  October  1993  had  to be 
paid  in two  instalments since the appropriations available  in the 
initial  budget  were no  longer sufficient  (only one part, equal  to 
approximately  75%, was  covered). After  the  SAB  had  been  adopted, 
the additional  advance was paid several  days  late. 

An  extraordinary  advance  to adjust  the  advances  granted  to total 
expenditure chargeable  to the year was passed  in December  1993. 

(1) OJ  No L 185, 15.7.1988, p. 1. 
(2) OJ  No L 94, 28.4.1970, p. 13. 

62 

Table 13 
Direct payments by the Commission 

Payments against  1993 budget appropriations 

Chapter 

Commitments 

Sums charged 

Auto.carryovers 

(ECU) 

A. Concerning certain agricultural  measures 
81-12 (olive oil) 
B1-14 (fibre  flax) 
B1-15  (nuts) 
B1-1612  (wine) 
B1-36 (measures to 

10 790 573.57 
2 478 550.00 
639 372.00 
0.00 

combat  fraud)  ~ 
B1-38 (rural develop.) 

80 120 800.00 
124 894.00 

4 783 873.37 
552 016.36 
553 487.86 
0.00 

6 006 700.20 
1 926 533.64 
85 884.14 
0.00 

49 495 966.08 
0.00 

30 624 833.92 
124 894.00 

TOTAL 

94 154 189.57 

55 385 343.67 

38 768 845.90 

B. Free supply of agricultural  products 
0.00 
B1-1890 

0.00 

0.00 

TOTAL 

94 154 189.57 

55 385 343.67 

38 768 845.90 

Payments against non-automatic carryovers from  1992 

Chapter 

Commitments 

Sums charged 

Lapsed 

B. Free supply of agrici 
B1-1890 

iltural products 
2 287 236.47 

2 178 866.64 

108 369.83 

TOTAL 

2 287 236.47 

2 178 866.64 

108 369.83 

Payments against  automatic carryovers from  1992 

Chapter 

Carryovers 

Sums charged 

Lapsed* 

A. Concerning  certain agr 
B1-12 (olive oil) 
B1-14  (fibre  flax) 
B1-15  (nuts) 
B1-1612  (wine) 
B1-36  (measures to 
combat  fraud 
B1-38 (rural  develop.) 

I cultural  measures 
12 138 004.04 
3 271 531.44 
845 478.57 
17 440.00 

6 839 120.54 
2 273 580.28 
54 452.88 
12 160.00 

5 298 883.50 
997 951.16 
791  025.69 
5 280.00 

17 186 176.10 
0.00 

5 965 761.36 
0.00 

11 220 414.74 
0.00 

TOTAL 

33 458 630.15 

15 145 075.06 

18 313 555.09 

B. Free supply of agricultural  products 
17 300 754.98 
B1-1890 

13 965 672.47 

3 335 082.51 

TOTAL 

50 759 385.13 

29 110 747.53 

21 648 637.60 

•Including  decommitment  relating to Chapters B1-14, B1-18 and B1-36. 

63 

5.2. 

Direct  payments 

5.2.1. 

Direct  payments  for certain agricultural  measures 

In  certain  cases  the  Commission  makes  direct  payments  to 
operators  in  connection  with  certain  schemes  that  are  not 
conventional  market  measures  but  are  intended  to  increase  the 
scope  for  disposal  of  products,  in  particular  olive  oil,  fibre 
flax  and  nuts  and  to  finance  rural  development  and  measures  to 
combat  fraud. 

Table  13 gives details of direct  payments. 

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 sums 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. 

5.2.2. 

Direct  payments  for  the free supply of agricultural  products 

Payments  relating  to  transport  and  distribution  of  food  aid  for 
the  former  USSR  carried  out  by  non-governmental  organizations 
(NGOs) during  the  1992  financial  year  were made  in the  course of 
1993  using  appropriations  carried  over  to  that  end  (cf. 
Table 13). 

Table  14 

Advances  to the Member  States  for  1993 

Member 
State 

Advances for 
1993 

Exchange  rate 
differences* 

Expenditure 
charged  In 1993 

(a) 

(b) 

(c) - a + b 

Payments from 
carryovers from 
1992 
(d) 

Expenditure 
charged  to 1992 
budget 
(e) - c - d 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Nether lands 
PortugaI 
United  Kingdom 

1.298.728.742,91 
1.334.709.844,66 
4.976.156.107,78 
2.715.045.065,16 
4.175.633.669,34 
8.184.829.998,04 
1.649.916.544,48 
4.765.103.447,86 
7.304.102,35 
2.328.082.061,48 
478.106.657,81 
2.740.117.658,10 

5.383,94 
15,73 
1.421,74 
28.477,34 
21.399,42 
64.375,32 
1.077,82 
332.908,24 
15.855,03 
863,29 
47.539,55 
-2.242.863,89 

1.298.734.126,85 
1.334.709.860,39 
4.976.154.686,04 
2.715.016.587,82 
4.175.655.068,76 
8,184.765.622,72 
1.649.917.622,30 
4.765.436.356,10 
7.319.957,38 
2.328.081.198,19 
478.059.118,26 
2.737.874.794,21 

6.359.597,45 
6.762.377,64 
46.490.019,85 
4.783.058,44 
2.996.946,35 
60.440.349,07 
13.351.876,38 
11.919.794,39 
0,00 
696.971,14 
0,00 
1.646.000,56 

1.292.374.529,40 
1.327.947.482,75 
4.929.664.666,19 
2.710.233.529,38 
4.172.658.122,41 
8.124.325.273,65 
1.636.565.745,92 
4.753.516.561,71 
7.319.957,38 
2.327.384.227,05 
478.059.118,26 
2.736.228.793,65 

SubtotaI 

34.653.733.899,97 

-2.008.900,95 

34.851.724.999,02 

155.446.991,27 

34.496.278.007,75 

EAGGF  (Direct 
payments) 

96.441.426,04 

2.287.236,47 

94.154.189,57 

^TOTAL  E.C. 

34.653.733.899,97 

-2.008.900,95 

34.748.166.425,06 

157.734.227,74 

34.590.432.197,32 

Exchange-rate  differences  stem  from  the fact  that  advances  paid  In  respect  of a  particular  month  do not  correspond 
entirely  to  expenditure  committed  for  that  month  (the  advances  are  rounded  off  and  corrections  are  made 
rectroact ively).  As  a  consequence,  the differences  between  the two amounts  are converted  into  ecus  at the rate for 
the  fol lowing  month,  which  gives  rise  to  discrepancies  in ecus  entered  in the accounts  as a  difference  In  exchange 
rates. 
NB:  The exchange-rate  difference  may also  relate  to expenditure  against  c a r r y o v e r s. 

Expenditure  recorded  in the member stotes ogoinst  1993 budget  by type of finoncing (1) (2) 

8 

DK 

D 

EL 

ES 

F 

IRL 

1 

LUX 

NL 

P 

UK 

CE 

TOTAL 

REFUNDS 

902.9 

721.0 

1.509.4 

110,8 

406.9 

2.531.8 

495.0 

1.132.3 

1.0 

1.596.6 

32.6 

718.8 

Levies 
Set aside 
Production aid 
Aid for processing and consumption 
Guidance premiums 
PromotIon old 
Private storage 
FIRST CATEGORY INTERVENTION 

Technical costs 
Financial costs 
Other costs 
Depreclot ion 
PUBLIC STORAGE 

Set aside Income aid 
Accompanying measures 
STRUCTURAL MEASURES 

OlstrIbution of agricultural products 
Food aid to Eastern Europe 
FOOD AID 

14.7 
15,0 
97,2 
183,8 
17,8 
9.2 
46,0 
354.3 

6.0 
2,2 
5.9 
35,5 
37.8 

0.4 
0,0 
0.4 

2.4 
0,1 
2.5 

8.7 
3.5 
183.2 
92.5 
41.1 
8.2 
18,8 
338.6 

39,6 
13.7 
2,5 
202,9 
253.7 

2.2 
0.1 
2.3 

1.0 

1.0 

112,4 
17,7 
983,3 
487,8 
164,9 
43.2 
130,9 
1.940.3 

318,1 
102,1 
70,7 
1.031,1 
1.380.7 

122.1 
46,9 
169.0 

0.6 
182.2 
1.987.7 
252.3 
75.6 
8.7 
17.7 
2.523.6 

4,8 
272.5 
2.248.6 
661,6 
267,1 
13,6 
83,4 
3.542.0 

-  30.0 
244,1 
1.883.0 
1.098,5 
284,5 
39.3 
185.2 
3.704.6 

18,6 
12,0 
81.3 
70.2 
19.6 

52,7 
22,3 
-  108,7 
187,5 
153,9 

296.3 
78.6 
-  208,1 
1.433,1 
1.599.9 

0.1 
21,3 
21.4 

0,0 

13,5 

0.0 

13,5 

31,9 
8.8 
40.8 

35,5 
0,0 
35.5 

112,1 
118.2 
230,3 

31,7 

31.7 

0.1 

14.0 

14.0 

30,0 
2,7 
286,7 
219,8 
29,2 
19,5 
10,3 
598,3 

90,4 
41.0 
82.9 
484,9 
533.4 

0,2 
0,9 
1.0 

4,3 

4.3 

21,8 
369,5 
1.687,5 
921.8 
147.8 
32,4 
215,3 
3.352.6 

78,4 
30,5 
-  145.1 
251. 1 
214.9 

165,0 
5.6 
170.6 

0,1 

2.6 
1.6 
1,6 
0,8 

6,5 

0,0 
0,0 
0.5 
0.3 
0.1 

0.0 

0.0 

26,5 
15,5 
155,9 
393,0 
100,8 
10.4 
64,6 
713,7 

2,5 
1.7 
4,5 
7. 1 
6,8 

3,4 
1 .4 
4,8 

0,3 
30,9 
161. 1 
154,6 
19.8 
9.3 
2,7 
378.7 

30,2 
6,1 
1.074,9 
302,9 
62.0 
36,0 
50,8 
1.563.0 

3, 1 
0,6 
29.3 

8. 1 
17,6 

0.4 
1.3 
1.7 

61 .6 
28,8 
65,7 
352,6 
377,3 

24,7 
17,1 
41,8 

20.7 

0.0 

1 ,5 

9.5 

17.8 

20.7 

0,0 

1.5 

9.5 

17,8 

10.159.3 

65,7 
1.159,8 
10.751.8 
4.770,2 
1.212.2 
244.6 
825,8 
19.030,1 

967.2 
333.6 
805.0 
4.064,5 
4.560.3 

462,5 
221.7 
684,2 

137.9 

0, 1 
138.0 

OTHER EXPENDITURE 

9.5 

11.4 

-  69.7 

21.3 

6,4 

26.0 

4.5 

-  137.7 

0.1 

3.9 

73.1 

17,6 

80.1 

18.5 

EXPENDITURE OF THE EAGGF GUARANTEE 
SECTION 

1.292.4 

1.327.9 

4.929,7 

2.710.2 

4.172.7 

8.124.3 

1.636.6 

4.753.5 

7.3 

2.327.4 

478,1 

2.736,2 

94.2 

34.590.4 

(1) Including clearance of accounts but not  including expenditure on carryovers from 1992 (ECU  157,7 millions). 
(2) See footnote annex 2. 

Table No 15b 

Expenditure  recorded  In the Member  States bv type of  financing 

Refunds 

Intervention 

Other 

i 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
the Netherlands 
Portugal 
United Kingdom 

902,9 
721,0 
1.509,4 
110,8 
406,9 
2.531,8 
495,0 
1.132,3 
1,0 
1.596,6 
32,6 
718,8 

392,0 
592,3 
3.321,0 
2.543,2 
3.695,8 
5.304,5 
1.131,7 
3.567,6 
6,4 
720,5 
361,2 
1.940,3 

(1) 

8,8 
12,9 
198,6 
73,9 
139,9 
314,1 
24,0 
190,3 
0,0 
11,9 
85,8 
85,3 

Total excl. 
clearance 
of accounts 
93 budget 

1.303,7 
1.326,2 
5.029,0 
2.727,8 
4.242,6 
8.150,4 
1.650,7 
4.890,2 
7,5 
2.329,1 
479,6 
2.744,4 

X 

3,7% 
3,8% 
14,4% 
7,8% 
12,1% 
23,3% 
4,7% 
14,0% 
0,0% 
6,7% 
1,4% 
7,8% 

Clearance 
of accounts 
1989 

Carryovers 
from 
1992 

Grand 
tota I 

% 

-  11,3 
1,8 
-  99,3 
-  17,6 
-  70,0 
-  26,1 
-  14,2 
-  136,6 
0,1 
- 
1,7 
- 
1,5 
- 
8,2 
- 

6,4 
6,8 
46,5 
4,8 
3,0 
60,4 
13,4 
11,9 
0,0 
0,7 
0,0 
1,6 

1.298,7 
1.334,7 
4.976,2 
2.715,0 
4.175,7 
8.184,8 
1.649,9 
4.765,4 
7,3 
2.328,1 
478,1 
2.737,9 

3,7% 
3,8% 
14,3% 
7,8% 
12,0% 
23,6% 
4,7% 
13,7% 
0,0% 
6,7% 
1,4% 
7,9% 

Member States 

10.159,3 

23.576,4 

1.154,4 

34.881,1 

99,7% 

- 384,8 

155,4 

34.651,7 

99,7% 

DIrect payments 

14,0 

80,1 

94,2 

0,3% 

2,3 

96,4 

0,3% 

E.C. 

10.159,3 

23.590,5(2) 

1.225,5 

34.975,2 

100,0% 

- 384,8 

157,7 

34.748,1 

100,0% 

(1)  In which  set-aside  (ECU 462,5 million),  accompanying  measures  (ECU 221,7 million) and food  aid  (ECU 137,9 million). 
(2) This amount  is different  from the total  of  intervention  in annexes  4, 5 and 7 because of the classification of expenditure  In «other»  expenditure 

(see footnote  (1)). 

67 

TITLE  III 

FRAUD  PREVENT I P N C) 

6.1 

General 

The  main  task  of  the  Member  States  being  to  apply  the  Community 
regulations,  they  must  take  all  measures  necessary  to  ensure  that 
operations 
are 
the  EAGGF 
implemented  in  accordance  with  the  rules^2).  The  responsibility 
for  combating  fraud  affecting  the  EAGGF  falls  firstly  on  the 
Member  States,  which  have  suitable  national  departments  for 
conducting  verifications  and  investigations. 

Guarantee 

financed 

Section 

by 

In  this  area  the  Commission's  role  essentially  is  to  encourage, 
coordinate  and  monitor  the  control  work  of  the  Member  States  and 
to urge  the  latter  to conduct  the  relevant  investigations. 

Using  the  legal  instruments  at  its  disposal,  independently  of 
checks  carried  out  for  the  purposes  of  the  clearance  of  accounts, 
the  Commission  can  request  the  Member  States  to  carry  out 
investigations,-• in  which  it  may  participate,  carry  out  checks 
itself,  or  organize  selective  checks  where  several  Member  States 
are  concerned  or  where  problems  arise  in a particular  sector. 

There  are  also  arrangements  for  the  exchange  of  information 
between  the  Member  States  and  with  the  Commission  to  step  up  the 
effectiveness of  the  fight  against  fraud. 

In  1993  the  Commission  continued  its  activities  with  regard  to 
the  prevention  of  fraud  and  irregularities  involving  EAGGF  funds. 
This  work  concentrated  on  three  main  objectives: 

prevention, 
legislative 
provisions  on  controls  and  improvements  to  the  regulations  and 
methodology; 

application 

including 

the 

of 

.  conducting  of  investigations  and  special  checks; 

setting  up  and  operation  of  specific  control  mechanisms  and 
application  of  suitable,  effective  verification  techniques  and 
methods. 

(1)  Certain  items  under  this  Title  also  appear  in  the  1993  annual  report 
on  the  fight  against  fraud  ("Protecting  the  financial  interests  of 
the  Community:  The  fight  against  fraud").  The  points  enlarged  upon  in 
that  report  are only  outlined  in brief  in  this  title. 

(2)  Article  8  of  Council  Regulation  (EEC)  No  729/70,  OJ  No  L 94, 

28.4.1970. 

68 

6.2 

Application of control  measures 

6.2.1 

A posteriori  audit  (R. (EEC) No 4045/89) 

1. The  object  of  Council  Regulation  (EEC) No 4045/89  is  the  ex-
post  audit  by each Member  State of  the commercial  documents of 
beneficiaries  of  EAGGF  guarantee  funds.  This  scrutiny  is 
complementary  to  pre-payment  checks.  In only  the  third  year 
since  the  introduction  of  the  regulation,  the  initiatives 
already undertaken by the Commission  are considerable. 

They  include: 

-  a  first  round  of  visits  to  ail  Member  States  to  assess 
national  arrangements  as  described  in  their  reply  to  the 
Commission's  questionnaire; 

in  the  light  of  this  experience,  proposals  to  modify  the 
regulation,  in particular  to provide  for  the application of 
risk analysis techniques; 

-  the  demonstration  of  computer  techniques  in  all  Member 
States  (except  Luxembourg)  to  aid  the  planning  and 
performance of scrutinies; and 

-  a  demonstration  project  to «further  mutual  assistance 

between member  States. 

A  second  round  of  visits  is  being  undertaken  to  verify  in 
detail  the  quality  of  the  scrutiny  work  undertaken  regarding 
implementing  instructions,  organisational  structures  and 
operational  arrangements  for  planning,  executing,  monitoring 
and  reviewing  the  strategic  and  practical  application  of  the 
regulation. 

2. The  Commission  has  focused  on  a  number  of  general  criteria. 
These  criteria  are general  standards  against  which  to  assess 
existing  conditions.  They  equate  with  good  management 
practices,  indicate the scope of  the assessment  and provide an 
objective  basis  against  which  to  measure  the  degree  of 
compliance  with  the  regulation,  and  the  effectiveness  of  the 
work done. 

-  The relevant  criteria adopted are: 

i)  The  objectives  of  a  posteriori  audit  under  Council 
Regulation  (EEC) No 4045/89  should  be  clearly  stated 
in national  legislation and administrative notices. 

69 

ii)  The  scrutiny  programme  should  be  consistent  with  the 

requirements  of  Council  Regulations  (EEC) No  4045/89. 

iii) Special  units  and  their  control  partners  should  have 
available  all  the  information  necessary  to  plan  and 
perform  the  a posteriori  controls. 

-  Procedures  should  be  established  for  ensuring  that  the 
planned  a  posteriori  audits  are  the  most  likely  to  target 
high  risk  undertakings  and  transactions.  In  particular 
undertakings  and  transactions  should  be  assessed  against 
documented  risk  criteria. 

-  The  human  resource  commitment  to  the  performance  of  a 
posteriori  controls  should  be  consistent  with  the  workload. 

-  A  posteriori  control  reports  should  be  tailored  to  the 

objectives  of  the  control. 

-  The  performance  of  planned  a  posteriori  controls  should  be 
monitored  by  the  responsible  control  body  and,  centrally, 
by  the  special  uni t. 

-  The  arrangements  for  the  exchange  of  information  between 
the  special  unit  and  the  control  bodies  should  provide 
reliable,  relevant,  and  timely  information  on  progress  and 
f indings. 

-  Thbe  quality  and  effectiveness  of  the work  performed  should 

be  evaluated  systematically. 

-  All  material  irregularities  identified  by  inspectors  should 
be  made  known  to  the  special  unit,  the  decisions  on  the 
recovery  of  sums  unduly  paid  should  be  documented,  and  the 
end  result  notified  to  the  inspectors  responsible,  the 
special  unit  and  to  the  the  Commission  services. 

3.  Risk  analysis  is  an  essential  tool  in  the  selection  of 
beneficiaries  and  transactions  for  scrutiny.  This  is  why  the 
Commission  gave  a  presentation  on  the  application  of  risk 
analysis  to  the  5th  meeting  of  the  «Experts  Group»  on  Council 
Regulation  (EEC)  No  4045/89,  held  on  2 March  1993.  Similar 
presentations  have  been  made  to  operational  staff  in  Member 
States. 

The  6th  meeting  of  the  «Experts  Group»,  on  26  October, 
included  a  presentation  by  the  Dutch  delegation  on  their 
experiences  of  risk  analysis.  The  German  delegation  gave  a 
similar  presentation  to  a  meeting  of  the  "frauds  and 
irregularities"  group  in June. 

70 

In  addition,  the  Commission  has  chaired  a  special  working 
group  of  national  Customs  experts  on  risk  analysis  and  on  13 
and  14 December,  a  first  seminar  was  held  in  Brussels  for 
inspectors working  under  the  Regulation. 

4. Mutual  assistance  between  Member  States  under  Article  7  of 
Council  Regulation  (EEC) No 4045/89  has  proved  disappointing. 
This  is  why  proposed  amendments  to. the  regulation  will  seek 
changes  and  why  a  demonstration  project  to  encourage  mutual 
assistance  is  being  undertaken.  The  objectives  of  the 
demonstration  project  are  to: 

-  develop  cooperation  between  Member  States  and  between  the 

Commission  and Member  States; 

-  reinforce  the  audit  of  undertakings  operating  within  and 

across  national  boundaries and  in third  countries; 

-  develop  the  use  of  risk  analysis  techniques,  particularly 
in  the  selection  of  undertakings  and  transactions  to  be 
scrutinised; 

-  encourage  cross-checking  with  third  party  sources  upstream 
and  downstream  of  undertakings,  particularly  where  this 
involves  activities  in  a  place  other  than  in  the  Member 
State  in which  subsidy  is received. 

6.2.2. 

integrated  administration  and  control  system  as  part  of  the 
reform  of  the CAP 

* 

With  the  reform  of  the  CAP,  it  has  been  necessary  to  tackle  the 
problems  of  management  and  control  in  a  different  way.  Council 
Regulation  (EEC)  No  3508/92  of  27 November  1992  establishing  an 
integrated  administration  and  control  system^1)  essentially 
provides  for : 
-  a computerized  database, 
alphanumeric 
-  an 

identification  system 

agricultural 

for 

for 

the 

identification  and 

registration  of 

parcels, 

•  -  a  system 
animals^2), 

-  aid  applicat ions, 
-  an  integrated  control  system  (administrative  checks,  on-the-
spot  checks  and,  where  appropriate,  verification  by  aerial  or 
satellite  remote  sensing). 

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 
more 
it  possible 
irregularities  or  anomalies  at  the  aid  application  stage  and  to 
reduce  the  number  of  elements  that  have  to  be  checked  on-the-
spot.  Computerizing  these  administrative  checks  makes  for 
greater  efficiency  and  cost-effectiveness. 

to  detect 

should 

make 

far 

(1)  0J  No  L 355, 5.12.1992. 
(2) 

In  accordance  with  Articles  4,  5,  6  and  8  of  Council  Direc 
tive 92/102/EEC of  27 November  1992  (OJ  No L  355,  5.12.1992). 

71 

Regulation  (EEC) No  3508/92  provides  for  the  integrated  system  to 
apply  as  from  1 February  1993  with  the  exception  of  the  alpha 
numeric  identification  system  for  agricultural  parcels  and  the 
computerized  database,  which  will  be  applicable  as  from  1  January 
1996. 

In  1993  Commission  staff  carried  out  several  «education»  visits 
to  all  the  Member  States.  The  first  series  of  visits  studied  the 
organization 
the 
Introduction 
administrative  and  on-the-spot  checks  and  the  introduction  of 
systems  for  the  identification of  agricultural  parcels. 

system, 

the 

the 

of 

of 

A  second  series  of  visits  related  in  particular  to  an  in-depth 
examination  of  the  introduction  of  the  register  of  agricultural 
parcels  by  the  Member  States.  In  September  and  November  seminars 
were  organized  in  Brussels  on  this  subject,  measurement  methods 
and  the  applicable  tolerances. 

In  the  autumn  another  series  of  visits  have  been  made  with  a  view 
to  the  inclusion  of  livestock  production  aid  schemes  in  the 
integrated  system. 

fairly 

positive 

A 
the 
introduction  of  the  integrated  system  in  the  Member  States.  In 
most  cases  officials  met  during  visits  showed  great  motivation 
given  the  difficulties  with  which  they  are  faced. 

has  emerged 

impression 

first 

of 

Nevertheless,  major  problems  remain  to  be  solved,  in  particular 
as  regards  the  introduction  of  the  register  of  agricultural 
parcels  and  the  application  of  Council  Directive  92/102/EEC  of 
27  November  1992  on  the  identification  and  registration  of 
animals. 

6.2.3. 

Identification  and  registration  of  animals 

Directive  92/102/EEC  of  27  January  1992  provides  that  the  Council 
is  to  undertake  a  review  of  the  Directive  before  the  end  of  1996 
with  a  view  to  defining  a  harmonized  Community  system  of 
identification  and  to  taking  a  decision  on  its  introduction  in 
the  light  of  progress  achieved  in  this  area  by  the  International 
Organization  for  Standardization  (ISO). 

72 

Accordingly,  the  Commission  decided  to  contribute  towards  the 
financing  of  a project  developed  by  three  research  institutes  for 
a  large-scale  trial  involving  the  electronic  identification  of 
Iivestock  (cattle,  sheep  and  goats),  to  see  if  the  generalized 
application  of  such  an  identification  system  could  be  achieved 
for  all  livestock  qualifying  for  Community  premiums  paid  in 
respect  of  individual  animals. 

6.2.4. 

Reinforcing monitoring  (Regulation  (EEC) No  307/91) 

Regulation  (EEC)  No  307/91  provides  for  the  reinforcing  of 
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  il  to  the  treaty  (Article  1)  as  well  as  in  connection 
with  certain  intervention  measures  (Article  2)  the  total  annual 
ce iIi ng  i s  ECU  20 m i11i on. 

In  1992,  all  Member  States  (with  the  exception  of  Luxembourg) 
showed  interest  in  applying  for  Community  funds.  The  eligible 
expenditure  declared  by  the  Member  States  amounted  to  ECU  9.2 
million,  giving  a  rate  of  utilization  of  46%  of  the  ECU  20 
mi 11 ion made  avaiI able  to them  under  the  Regulation. 

This  is  naturally  an  average  rate,  which  masks  highly  divergent 
national  figures  ranging  from  full  utilization  of  the  amount 
allocated  (NL) or  fairly  high  rates  of  utilization  (DK,  E  and  F) 
to  modest  (B,  D,  IRL  and  UK)  or  low  rates  (GR,  I  and  P ). As 
regards  the  latter  three  countries,  the  results  achieved  in  1992 
show  an  improvement  over  the  situation  recorded  in  the  previous 
year.  Part-financing  covering  expenditure  on  monitoring  of 
exports  was  higher  than  that  relating  to  expenditure  on  the 
stepping-up  of  monitoring  of  intervention  measures,  the  rate  of 
utilization  of  Community  appropriations  being  61%  and  39% 
respect ively. 

Generally  speaking,  the  Member  States  continued  to  give  priority 
to  utiIizing  appropriât ions  for  the  rémunérât ion of  personnel  as 
against  those  for  training,  despite  the  Commission's  efforts  to 
improve  the  situation  in an  area which  is extremely  important  for 
efficient  monitoring. 

Forecasts  of  expenditure  for  1993  provided  by  the  Member  States 
point  to  ECU  11 million  of  Community  appropriations  being  used, 
i.e.  55% of  the  total  (ECU  20 million) made  available. 

73 

On  the  basis  of  these  forecasts,  the  Member  States  received 
advance  payments  totalling  ECU 8.2 million.  The  balance  of  the 
Community  contribution  will  be  paid  after  the  presentation  of 
declarations of  expenditure  incurred,  scheduled  for  15 May 1994, 
and  only  then will  it be possible  to establish  the  final  figures 
for utilization  in 1993. 

6.2.5. 

Physical  checks on exports of agricultural  products 

Pursuant  to  Regulation  (EEC)  No 386/90(1),  a  supplementary 
report  to  the Council  was drawn up^2^  on  the basis of  an enquiry 
conducted  in the Member  States. At  the same  time, a proposal  was 
made  to the Council  to amend  that  Regulation  in order  to: 

-  apply  the  rule  for  an  inspection  rate  of  5%  to  cover  all 
sectors on the basis of a risk analysis with  a minimum  rate of 
2%  in each product group-, 

-  provide  for  the  possibility  of  laying  down  a minimum  rate of 

inspection by the customs office of departure. 

At  its meetings  of  16 and  17 December  1993,  the  Council  adopted 
the  abovementioned  proposals  (Regulation  (EEC)  No 163/94,  OJ 
No L 24, 29.1.1994). 

6.3. 

Improvement  of  legislation and control  methods 

6.3.1. 

Simplification  and  revision of agricultural  legislation 

In  spring  1993,  the  Commission  decided  to  maintain  the  Lachaux 
Group  for  a  further  three-year  period  and  also  defined  its task 
and  method  of  operation.  The  objective  of  simplification  is not 
only  to  combat  fraud  but  also  to  work  towards  better 
understanding  and  application  of  measures  adopted  under  the 
reform of  the CAP. 

In  1993  the  Group  worked  on  the  simplification  of  provisions 
implementing  the  reform of  the CAP,  in particular  with  regard  to 
set-aside, 
the 
harmonization  of  terms of  payment  and  the  rotation  of  permanent 
crops. 

compensatory 

oilseeds, 

payments, 

area 

Although  the  Commission  adopted  the  Group's  main  proposals,  it 
noted  that  the work which should  have been entrusted  to the group 
was  not  completely  satisfactory  and  that  further  reflection  on 
its tasks was  required. 

(1)  Council  Regulation  (EEC)  No  386/90  of  12  February  1990  on  the 
monitoring  carried out  at  the time of export  of  agricultural  products 
receiving  funds or other  amounts  (OJ No L 42, 16.2.1990). 

(2)  Supplementary  report on  the application of Regulation  (EEC) No 386/90 
on  the monitoring  carried  out  at  the  time  of  export  of  agricultural 
products  receiving  funds  or  other  amounts  (C0M(93)  339  final, 
19.7.1993). 

6.3.2. 

Risk analysis 

74 

Risk  analysis  is a working method  used  by both  the Member  States 
and  the  Commission.  It  allows  better  targeting  of  controls  and 
greater  effectiveness  in  the  fight  against  fraud  by  inspection 
authorities. 

Article 2 of Regulation  (EEC) No 4045/89 makes provision  for risk 
analysis.  Proposals  to  amend  Regulation  (EEC)  No 4045/89  were 
drawn  up  in  1993  with  the  aim  in  particular  of  using  risk 
analysis  for  controls based on accounts. The method  was enlarged 
upon and made mandatory  in Regulation  (EEC) No 3887/92, Article 6 
of  which  provides  that  on-the-spot  checks  relating  to  aid 
applications are  to be carried out  in particular  on  the basis of 
risk analysis. 

Further  Commission  initiatives were  taken  in 1993. The  proposals 
concerning  the amendment  of  Regulation  (EEC) No 386/90, with  the( 
aim  in  particular  of  applying  the  rule  of  a  5%  inspection  rate 
for  all  product  groups  on  the  basis  of  a  risk  analysis,  were 
adopted  by  the  Council  (Regulation  (EEC)  No 163/94,  OJ  L  24, 
29.1.1994). 

Risk analysis has also been  introduced  for milk and milk  products 
and  in particular  for checks on the application of  the additional 
levy  under  the  arrangements  on  milk  quotas  (Article  7  of 
Regulation  (EEC) No 536/93, OJ No L 57, 10.5.1993). 

6.3.3. 

Reduction  in number  of  lines  in Nomenclature for export  refunds 

As  part  of  the  simplification  measures,  over  100  headings  were 
deleted  from  the  Nomenclature  for  export  refunds.  The  headings 
deleted  are  those  where  no  refund  is  fixed;  they  relate  in 
particular  to processed  cereal  products, pigmeat, processed  fruit 
and vegetables, poultrymeat, wine and  tobacco. 

6.3.4. 

Measures  to protect  Community  interests: operators  who  present  a 
r isk 

As part of  the measures to protect  Community  financial  interests, 
the  Commission  is  considering  the  possibility  of  excluding 
operators  who  do  not  provide  the  necessary  guarantees,  in 
particular  on  account  of  fraud  committed,  from  benefiting  from 
Community  aid  granted  by  the  EAGGF  Guarantee  Section.  Suitable 
proposals  for  regulations have been  presented. 

6.4. 

Seminars 

75 

Under  its  training  policy,  the  Commission  organizes  seminars  to 
increase  the  awareness  of  national  departments  to  the  Community 
dimension  of  fraud  and  to  improve  their  knowledge  of  measures 
taken  to prevent  and combat  fraud. 

In this connection  the following seminars were organized  in 1993: 

two seminars  in Brussels on the  introduction of  the  integrated 
administration  and  control  system  in  the  framework  of  the 
common  agricultural  policy  (introduction  of  register  of 
agricultural  parcels and parcel  measurement); 

.  one  seminar  in  Brussels  on  ex-post  accounting  checks 
(Regulation  (EEC) No 4045/89) relating  to  the  EAGGF  Guarantee 
Sect ion. 

6.5. 

Investigations and special  checks 

The  Commission  can  conduct  the  controls  it  considers  useful, 
including  on-the-spot  checks^1),  or  have  such  checks  carried out 
by  the  national  authorities,  possibly  with  the  participation  of 
Commission  officials^2).  It  may  also  ask  for  information  from 
the  Member  States  concerned  and  carry  out  inspection  visits  in 
this connect ion. 

This  Chapter  covers  a  series  of  investigations  in  which  the 
Commission  participated actively. 

This  Chapter  also  reports on  several  investigations  conducted  by 
national  departments  (tomato  processing,  export  of  alcohol, 
canned  meat). 

The  investigations  conducted  by  officials  from  the  EAGGF 
Guarantee  Section  in  1993  were  particularly  fruitful.  These 
missions  could  have  been  more  numerous  and  the  results  more 
beneficial  if the number  of officials  allocated  to  the  EAGGF  for 
this  task  had  been  greater.  In  fact,  currently  they  number  only 
about  a  dozen.  Thanks  to  the  efforts  of  a  small  number  of 
officials,  a  significant  number  of  investigations  were  carried 
out  and  many  cases  of  fraud  covering  a  substantial  amount 
detected.  The  fraud  uncovered  relates  to around  ECU 250 million. 
That  figure  may  be  compared  with  the  total  of  ECU  1 000 million 
for  fraud  detected  in the  last  20 years  by  the Member  States and 
the Commission. 

6.5.1. 

New cases 

By  way  of  an  example,  the  following  two  investigations  may  be 
mentioned: 

(1)  Council  Regulation  (EEC) No 729/70, OJ No L 94, 28.4.1970 
(2)  Council  Regulation  (EEC) No 595/91, OJ  No L 67, 14.3.1992 

76 

Cereals 

(a)  Intervention stocks 

The  Commission  services  felt  (risk  analysis)  that  the 
considerable  reduction  in the  intervention  prices for  cereals 
as  a  result  of  the  reform  of  the  CAP  could  lead  to  a  high 
risk of  fraud,  involving  in particular  selling cereals before 
the  new  marketing  year  and  replacing  them  with  products 
harvested  at the beginning of 1993/94. 

It  was  agreed  firstly  with  all  the  Member  States  that 
suitable  checks  should  be  conducted  by  the  national 
authorities  on  the  basis  of  a  programme  drawn  up  in 
conjunction with  the Commission. 

Following  an  examination  of  data  forwarded,  the  Commission 
organized  inspection visits tp three Member  States  in May and 
June 1993  to  verify  the  actual  existence  of  intervention 
stocks. 

It was noted  in  Italy  that  25% of  the stock  checked  was non-
inex)stent..  In  France,  despite  the  shortcomings  of  the 
present  system  of  administration  and  control,  no  major 
irregularities  were  observed.  In  Greece,  on-the-spot  checks 
conducted 
the  national 
authorities  showed  that  certain  warehouses  were  not  suitable 
for  the  storage  of  cereals  and  some  quantities  were  missing 
and/or  had deteriorated. The amounts concerned  are: 

by  Commission  officials  and 

Italy: 
Greece: 
France: 

ECU 76 mi I I ion 
ECU 15 million 
ECU 0.5 million. 

(b) Pref inaneing 

In  the  course  of  the  on-the-spot  checks  in  Italy,  it  was 
ascertained  that  major  quantities  of  durum  wheat,  which  had 
benefited  from  prefinancing  of  the  refund,  were  non-
inexistent.  In  all  likelihood,  cereals  from  intervention 
stocks  were  used  to  justify  such  prefinancing.  The  sums 
unduly paid amount  to around  ECU 99 million. 

Olive oil  in  intervention storage 

As  a  result  of  sales  difficulties  on  a market  unable  to  produce 
all  of  its own  requirements  an  investigation  was  carried  out  to 
check  the quantity  and quality of  the oil  in  intervention  storage 
in  Italy  in  late 1993. 

77 

Generally  speaking  the  quantities  declared  were  found  on 
inspection  to be  in storage. Samples  representing  90% of  the oil 
in  intervention,  mainly  from  the  1992/93  marketing  year,  were 
taken  and  sent  for  analysis  to  a  Community  laboratory.  Initial 
indications  are  that  93% of  the  oil  in  storage  is  of  a  lower 
quality  than  that  accepted  on  entry,  and  of  that  31.5% was  not 
even  eligible  for  intervention.  The  amount  involved  is  put  at 
ECU 33.6 mi I I ion. 

Other  investigations 

In 1993, other  major  investigations were  also  carried  out  by the 
EAGGF  agents  in complete col laborat ion with  UCLAF.  References  to 
them below are very brief but  they are described  in detail  in the 
Commission's 1993 report on the fight against  fraud. 

As  a  general  remark  it  must  be  pointed  out  that  a  number  of 
frauds detected  reveals a weakness  in customs controls. 

.  Swine fever 

Community  measures  have  been  taken  to  support  the  pigmeat 
•market  in Germany  and  Belgium  as a  result  of  the outbreak  of 
swine  fever. The Commission  initiated  an  inquiry  to determine 
whether  the  control  arrangements  introduced  by  the  national 
authorities  are  capable  of  ensuring  that  the  operations  are 
carried out  in a proper manner. Checks carried out on the spot 
in  Germany  have  shown  that  there  are  shortcomings  in  the 
control  arrangements. 

.  Beef exported  from and re imported  into the Community 

An  investigation  of  beef  and  pigmeat  imports  from  Romania 
brought  to  light a fraudulent operation whereby  beef was being 
exported  to  certain  third  countries,  the  T1  documents  never 
having  been  cleared,  and  the  goods  were  released  for 
consumption on the Community market. 

As a result of a Community  fact-finding mission  in Romania the 
Commission was able to determine  the quantity of such exports. 
The amount of  the refunds  involved  is put at ECU 0.7 million. 

Community sugar  re imported 

Sugar  exported  from  France and Belgium  to  the  former  USSR  was 
re imported  into Spain under cover of  false T2L documents. 

78 

.  Olive oil exports: false declaration of  type and destination 

An  investigation  in Greece  into olive oil  exports with  refunds 
revealed  that  the  product  had  not  reached  its  declared 
destinations. 

It was  also  established  that  most  of  the  goods  exported  did 
not  consist  of  olive  oil  but  of  other  products.  The  fraud 
involves the undue payment of refunds totalling ECU 3 million. 

•  Beef exports: false documents 

It was found during a fact-finding mission  to Turkey  that beef 
exported  from  Germany  intended  for  Lebanon  was  diverted  to 
Turkey.  False  Lebanese  import  documents  had  been  presented. 
The amount of the fraud  is approximately  ECU 4 million. 

.  Beef exported as food aid 

During  an  investigation  it was found  that  preserved meat  from 
Italy  intended  as  food  aid  for  the  former  USSR  had  not  been 
adequately  sterilized.  Part  of  the meat  was  brought  back  for 
analysis.  The  results  confirmed  insufficient  sterilization. 
The  Commission  requested  that  beef  already  delivered  but  not 
yet  eaten  be  destroyed.  The  amount  involved  is put  at  around 
ECU 11.5 mi II ion. 

.  Dried fig stocks 

Intervention  stocks of  dried  figs were  found,  as  a  result  of 
on-the-spot  checks  in Greece, to be unsuitable  for  processing 
for  human  consumption. Community  financing  will  not  therefore 
be avaiI able (estimated amount : ECU 0.4  million). 

Investigations carried out bv the Member  States 

Several  major  investigations  were  carried  out.  Below,  as  an 
example, a brief description  is given of three: 

.  Processing of tomatoes 

The  Italian  authorities  detected  a  major  case  of  fraud 
involving  the fictitious supply of  tomatoes  to the  processing 
industry. The  amount  concerned  is ECU 2 million. Arrests  have 
been made and recovery of  the amount unduly paid  is  in hand. 

79 

Alcohol  exported  from and  re imported  into the Community 

industrial  use 
Significant  quantities  of  alcohol 
(86 354 hi) were exported  in June and September  1993 to former 
Yugoslavia.  After  successive  sales  the  goods  reached  France 
with  false Hungarian certificates of origin. 

for 

Recovery  proceedings  against  the  exporters  and  importers  in 
question  are  now  in  hand.  The  amount  concerned  is 
ECU 4.7 mi I I ion. 

Preserved meat - fraud  regarding  its composition 

The  Dutch  authorities  discovered  major  cases  of  fraud 
involving  the  compositiion  of  preserved  meat.  During  the 
investigation  it was  found  that  the company  had established a 
dual  accounting  system  in  order  to  obtain  extra  export 
refunds.  It was  shown  too  that  offal  was  being  used  in place 
of meat. 

The  fraud  involved  HFL 4 million.  The  recovery  procedure  is 
now  in hand. 

6.5.2. 

Old cases 

In 1993  there were  significant  developments  as  regards  the  files 
opened  in  earlier  years  and  presented  in  the  1992  Financial 
Report  on  the EAGGF Guarantee Section. 

These  files can be classified as follows: 

(a) Cases  which  will  result  in a  financial  adjustment  under  the 

1990 accounts clearance operation 

-  Fruit  and  vegetables  withdrawals  in  Italy:  correction: 

LIT  1 840.3 million. 

-  Quality  of  cereals  (durum  wheat,  common  wheat)  in  Italian 

intervention  stores. Correction: LIT 943.3 million. 

-  Pigmeat  withdrawals  following  the outbreak  of  swine  fever 

in Belgium: correction: FB 110.7 million. 

-  Placing of butter  in  intervention  in the Netherlands  (NIZO 

case): correction: HFL 82.6 million. 

-  Beef exports  to Zimbabwe: 

Netherlands: correction: HFL 0.5 million. 
United Kingdom: correction: UKL 0.7 million. 
Germany: partial  clearance  in 1991. 

(b) Cases where  the  financial  implications will  be  drawn  as part 

of  the 1991  clearance operation or  a specific one 

-  Premium  for  the  abandonment  of  winegrowing  areas  (1991 

clearance operation) 

80 

-  PubIic stocks of beef - country  concerned:  Ireland, 

United  Kingdom,  Italy .and  France  (specific  clearance 
operation). 

-  Meat  exports  to  Yugoslavia  and  Lebanon  (1991  clearance 
operation,  additional 
The 
recovery  procedure  is under  way  simultaneously  in Germany 
and  the Netherlands. 

implications). 

financial 

-  Livestock  exports  to  Poland  claimed  to  be  pure-bred 

breeding  animals  (1991  clearance operation). 

6.6. 

Cases of  fraud and  irregularities reported 

Fraud  and  irregularities  detected  by  the  Member  States  are 
reported  quarterly  to  the  Commission  under  Articles  3  and  5 of 
Regulation  (EEC)  No  595/91.  DetaiIs  of  cases  reported  in  1993 
broken down by sector  are given  in Annex  21. 

Annex  22  shows  the  trend  of  Member  States'  reports  of  cases  of 
fraud  and  irregularities established  and  the  situation  regarding 
the recovery of amounts unduly  paid. 

For  the  four  quarters  of  1993  the  breakdown  by  Member  State  of 
the  number  of  cases  of  irregularities  amounting  to  ECU 4 000 or 
more  and  the  financial  implications  for  EAGGF  Guarantee  Section 
funds was as follows: 

Member 
State 

Number 
of cases 

Amounts 
in ECU 
mi 11 ion 

ECU 
mi 11 ion 
recovered 

B 

0 

OK 

EL 

ES 

F 

IRL 

1 

L 

NL 

P 

UK 

TOTAL 

21 

177 

75 

211 

251 

118 

16 

47 

0 

61 

141 

180 

1.298 

6.1 

19.9 

4.2 

24,9 

7.7 

34.4 

1.1 

134.7 

0 

3.5 

7.5 

4.3 

248.3 

0 

2.6 

0.1 

1,3 

0.2 

8,0 

0.3 

19.9 

0 

0.6 

0.8 

1.3 

34,1 

For  the  four  quarters  of  1993,  1 298  cases  totalling 
ECU 248.3 mi II ion  were  reported.  This  represents  an  increase  on 
1992 of  26%  in  the  number  of  cases  (up  from  1 030)  and  110%  in 
the  amount  involved  (previously  ECU  118 million).  In view of  the 
fact  that  the amounts concerned  have not  yet  been  reported  in 167 
cases,  including  150 cases  in Greece  in the olive oil  sector, the 
total  amount  is likely to be considerably greater. 

This  positive  outcome  has  been  achieved  mainly  as  a  result  of 
increased  efforts  on  the  part  of  the  Member  States  and  of 
specific  investigations- carried out on  the  initiative of DG Vl-G-
4, principally  in the cereals sector. 

81 

Not  counting  cereals,  where  the  rise  is  obvious  (161  cases 
totalling 
up 
appreciable  increases  have  taken  place  also  in  the  number  of 
cases  and  the  amounts  reported  in  the  following  sectors: 

ECU  33.7  mi I I ion 

ECU  146 mi I I ion, 

on 

1992), 

-  Milk  and  milk  products,  with  314  cases  and  ECU  40.3  million 
(153  cases  and  ECU  6 million  in  1992).  France  reported  the 
major  cases  (22  related  to  the  additional  milk  levy  scheme 
totalling  around  ECU  15.6  million),  together  with  Italy  (three 
cases  in  all,  one  of  which  -  concerning  the  scheme  for  the  use 
of  skimmed  milk  in  feed  -  amounted  to  ECU  11.7  million). 

-  Beef  -  a  risk  sector  with  134  cases  totalling  ECU  18  million 
(in  1992  95  cases  totalling  ECU  7.6  million),  the  major  ones 
having  occurred  in  Germany  (33  cases  totalling  ECU  12  million 
including  30  cases  involving  the  beef  refund  scheme  amounting 
to  ECU  11  mi I I ion). 

-  Wine  with  39  cases  totalling  ECU  8  million  (up  from  three 
cases  representing  ECU  0.06  million  in  1992)  including  the 
largest,  a  case  in  France  totalling  ECU  6 million  relating  to 
sales  by  tendering  procedure  of  alcohol  of  vinous  origin. 

Reports  in  the  field  of  olive  oil,  however,  show  a  sharp  drop  on 
1992  in  the  number  of  cases,  down  from  369  to  335,  and  in  the 
amounts,  down  from  ECU  75  million  to  ECU  8  million,  even  allowing 
for  the  lack  of  financial  figures  concerning  150  cases  in  Greece. 

6.7. 

Recovery  of  amounts  unduly  paid 

The  situation  regarding  amounts  to  be  recovered  in  respect  of 
irregularities  reported  was  better  in  late  1993  than  in  1992  as  a 
result  of  the  combined  efforts  of  DG  VI-G-4  and  the  Member  States 
to  update  the  data  available  in  the  IRENE  data  base. 

The  recovery  rate  for  all  Member  States  rose  slightly  by  15%. 

Persistence  is  still  needed  in  the  efforts  by  Member  States  to 
recover  EAGGF  Guarantee  Section  payments  unduly  made  and  to  raise 
the  rate  of  recovery  which  is still  too  low.  This,  together  with 
the  constant  updating  of  the  information  on  irregularities 
available  in  the  IRENE  data  base,  is essential  for  securing  in  an 
acceptable  way  the  Community's  financial  interests  as  provided 
for  in Regulation  (EEC)  No  729/70. 

82 

Some progress has been achieved  already  in this area,  notably on 
8  244  cases  entered  in  IRENE.  In  5 210  of  these  cases  the 
recovery  procedure  has been  successful, sometimes  partially. The 
amount  recovered  totals  ECU  158.1  million,  of  which  ECU  123.7 
million  is accounted  for by 5 139 cases that  have been  completed. 
It  should  be  pointed  out  that  1 011  of  the  cases  completed  have 
no financial  implications. 

Cases completed  produced  recoveries amounting  to ECU  117 million, 
i.e.  94.6%  of  the  total,  with  the  Community  having  to  bear 
ECU 6.7  million  (5.4%).  Almost  all  of  these  cases were  for small 
amounts,  recovery  of  the  large ones  requiring  an enormous amount 
of  time  by  virtue  of  the  complex  and,  in  most  cases,  lengthy 
administrative and  legal procedures. 

6.8. 

EAGGF  Irregularities and Mutual  Assistance Group  meetings 

These  meetings,  which  are  held  pursuant  to  Article  8  of 
Regulation  (EEC)  No  595/91,  bring  together,  under  the 
chairmanship of an EAGGF  representative, Commission  officials and 
Member  States'  representatives  responsible  for  control  and 
investigations. Three plenary meetings were held  in 1993 at which 
the  introduction  of  the  new  regulations  and  procedures  for  the 
notification  of  irregularities were  discussed  together  with  many 
alleged  or  established  irregularity  cases,  and  the  action  to be 
taken  in each case was considered. 

At meetings of  the Group: 

-  major  cases of  fraud can be discussed  with  the Member  States; 

-  an exchange of  views  can  take place on  the application  of  the 

Community  rules; 

-  Member  States' authorities  can  be  alerted  to  new  methods  and 

techniques  (risk analysis, remote sensing,  etc.); 

-  discussions  can  be  held  on  experience  gained  in  various 

sectors; 

-  all  fraud  cases  reported  can  be discussed  and  assessed  with a 
view  to  the  risk  analysis  to  be  completed  by  the  individual 
Member  States. 

In  1993  some  80  bilateral  and  multilateral  meetings  were  held 
with Member  States at which specific points were  examined. 

83 

6.9. 

Specific  control  arrangements 

6.9.1. 

Control  agencies  for olive oil 

Pursuant  to  Council  Regulation  (EEC)  No  2262/84C)  and 
Commission  Regulation  (EEC)  No  27/85<2),  control  agencies  for 
olive  oil  were set  up  in the main  producer  Member  States:  Italy, 
Greece,  Spain  and  Portugal  (see  18th  Financial  Report  on  the 
EAGGF, pp. 53, 54). 

The  main  changes  to  the operation  of  the  agencies  in  1993  arise 
from  the  amendment  of  Commission  Regulation  (EEC)  No  2677/85 
laying  down  implementing  rules  in  respect  of  the  system  of 
consumption  aid  for  olive  oil  by  Regulation  (EEC)  No  643/93(3) 
which  provides for: 

-  the  active  involvement  of  the  agencies  in  the  procedure  for 

the grant  of new approval  to packaging undertakings; 

-  the  periods  within  which  the  agencies  are  to  forward  the 

results of  their  checks to the Member  States; 

-  the  penalties  which  are  to  be  imposed  by  the  competent 

authority where an  infringement  is detected; 

-  the  liability  of  suppliers  in cases  where  they  are  unable  to 
show  that  quant ities of oiI  are delivered  is eligible  for  aid. 

These  changes  have made  it possible  to strengthen  the preventive 
role  of  thé  agencies,  to  improve  the  notification  and  follow-up 
of  infringements  and  to  optimize  their  operation  by  making  the 
cross-checking of suppliers easier. 

The  four  agencies  carried  out  their  control  tasks  during  the 
1992/93  marketing  year  in  accordance  with  the  forecasts  in  the 
activity  programmes  and  the  forward  estimates^ approved  by  the 
Member  States' authorities and the Commission. 

In  Italy, since  commencing  operation,  the  agency  has carried  out 
checks on 4 309 mills out of 6 090 and on 34 643 producers out of 
the  average  of  654 000  who  over  the  past  eight  marketing  years 
have  submitted  aid  applications. Twenty  checks  concerned  the six 
unions  of  associations  and  341  concerned  the  186  producers' 
associations. The  agency  also  took  part  in determining  yields  in 
1 549 communes. 

In relation  to consumption aid, the agency  has been operating for 
four  marketing  years  and  has  carried  out  3 294  checks  on  659 
recognized undertakings. 

(1) OJ  No L 208,  3.8.1984 
(2) OJ  No L 
4,  5.1.1984 
(3) 0J  No L  69, 20.3.1993 

84 

As  a  result  of  these  checks  the  agency  has  made  a  total  of  460 
proposals  for withdrawal  of approval, of which  431  are  for mills 
and  29  for  producers'  associations.  Not  counting  the  effect  on 
producers  of  the  withdrawal  of  approval  from  associations,  the 
aid  received  by  more  than  5 000  producers  will  be  limited  as a 
result of  the agency's checks.  In addition, 837 reports have been 
sent  to  the  Guardia  di  Finanza  for  the  purpose  of  completing 
checks. 

As  regards  consumption  aid,  2 458  irregularities  have  been 
detected,  of which  177 have  led to a proposal  for  the withdrawal 
of  approval  of  the  undertaking.  A  total  of  151  cases  have  been 
referred  to the Guardia di Finanza. 

The  agency  continued  its  control  activities  in  the  1992/93 
marketing  year  during  which  it  carried  out  checks  on  2 239 
producers,  632 mills  and  10  producers'  associations.  It  carried 
out  943 checks on packaging  plants and 2 235 cross-checks. 

Since  beginning  its operations,  the  Greek  control  agency  (0EEE) 
has  carried  out  2 945  checks  on  the  3 000  or  so  mills  in 
operation  and  has proposed  penalties  in 449  cases: 253  proposals 
for  the withdrawal  of approval  and 205 fines. 

The 331 checks on the 77 producers' organizations have  led to six 
proposals  for  the withdrawal  of  approval  and  37 fines.  Proposals 
for penalties on producers are made via  the associations. 

As  regards  consumption  aid,  the  agency  carried  out  1 459  checks 
on  the  231  packaging  undertakings,  proposing  one  withdrawal  of 
approval  and 379 fines. 

For  the 1992/93 marketing year, the agency  carried out  683 checks 
on  the  2 949  mills  in operation  and  proposed  44  withdrawals  of 
approval  and  96  fines.  The  checks  on  associations  did  not  give 
rise  to  any  proposals  for  penalties.  The  1 054  checks  on 
packaging  undertakings  resulted  in the quantities  declared  being 
challenged  in 186 cases. 

In  Portugal,  since  commencing  its  operations,  the  agency  has 
carried  out  checks  on  3 289  producers  and  proposed  1 323 
corrections  to  the quantities  declared.  According  to  tire agency, 
Portugal  dealt  with  348  cases  and  recovered  nearly  ESC 40 
million.  The  number  of  producers  submitting  aid  applications 
varies considerably  from one marketing year  to another on  account 
of  the  rotation  of  crops: 32 000  in  1989/90,  22 000  in 1990/91, 
40 882  in 1991/92 and 34 485  in 1992/93. 

85 

The number  of  approved mills varied  between  60 and 70 up  to 1991 
whereas  in  the  last  two  years  it  has  been  more  than  1 600. The 
755  checks  carried out  led to 43 proposals  for  the withdrawal  of 
approval. 

With  regard  to consumption  aid, the 174 checks carried out  during 
the  last  three  marketing  years  have  resulted  in  Portugal 
reporting  irregularities  in  12  cases.  The  90  samples  taken  to 
check  the  quality  of  the  oil  have  led  to  seven  irregularities 
being  reported  to the national  authorities. 

For  the  1992/93 marketing  year,  the agency  carried out  checks on 
796  producers,  337  of  whom  were  found  wanting.  The  number  of 
approved  mills  rose  to  1 635  and  the  agency  inspected  278. 
Proposals  were  made  for  the  withdrawal  of  approval  in  16  cases 
and acted upon by the Member  State. 

The  60  inspections  at  the  48  packaging  plants  revealed 
shortcomings  in the keeping of accounts  in the case of  two plants 
and  corrections  in quantities  in the case of  nine  plants. On  the 
question  of  quality,  four  infringements  were  reported  to  the 
national  authorities. 

In  Spain  since  it  was  set  up  the  agency  has  carried  out  2 452 
checks  on  the  1 932  approved  mills  and  has  proposed  the 
withdrawal  of  approval  in  eight  cases.  The  72  producers' 
organizations  have  been  checked  on  245  occasions  and  13 
withdrawals  of  approval  have  been  proposed.  Of  the  500 000 
producers,  9 916  have  been  checked  and  467  found  to  be  in  an 
irregular  position.  The  511  packaging  plants  have  been  the 
subject  of  1 195  checks.  Proposals  have  been  made  regarding  31 
withdrawals  of  approval  and  944  corrections  of  quantities 
declared. 

For  1992/93  the  agency  checked  711  mills,  two  unions  of 
associations,  40  producers'  organizations,  1 639  producers  and 
516  packaging  plants.  One  hundred  and  seventy-three  producers 
were  found  to  be  in  an  irregular  position,  seven  producers' 
organizations  had  their  approval  withdrawn,  quantities  declared 
by  packaging  plants  were  cut  in  530  cases  and  penalties  were 
proposed  in the case of 28 plants. 

6.9.2. 

Community  control  body  in the wine sector 

The  activities  of  Commission  officials,  seriously  undermined  by 
the gradual  cut-back  in staff  numbers, were  concentrated  in 1993 
on  checks on  the annual  harvest  and  production  declarations,  the 
permanent  abandonment  of  vine-growing, annual  stock  declarations 
and  long-term  storage contracts. 

86 

(PBUD/EN/0329-20) 

It emerged  that  ih  several Member  States  the  reliability  of  the 
data  concerning  areas  and  per  hectare  yields  based  on  the 
declaration system was doubtful. This has major  implications  for 
the application of intervention measures. 

Some  irregularities  were  uncovered  also  regarding  grubbing 
operations  for  which  premiums  were  granted.  Fictional  cases  of 
grubbing  were  found  (no vines  on  the  land)  and  more  frequently 
the  areas  grubbed  up  were  overestimated  and  grubbing  was  not 
carried out correctly. 

The  forthcoming  reform  of  the  market  organization  will  take 
account of the above. 

6.9.3. 

Community control body in the fruit and vegetables  sector 

The  control  body  continued  this  year  to  carry  out  the  checks 
provided for in Regulation  (EEC) No 1319/89  (on the reinforcement 
of the application of Community rules on fruit and vegetables). 

During  the  first  half  of  the  year  the  checks  were  targeted  at 
citrus  fruit  withdrawals  and  deliveries  to  the  processing 
industry.  In  the  second  half  inspections  covered  peaches 
(withdrawals  and  processing)  as  well  as  the  application  of 
Commission  Regulation  (EEC) No  2251/92  on  quality  inspection  of 
fresh fruit and vegetables. 

.The insufficient  number of Commission officials  assigned  to this 
control  body  did  not  permit  the  number  of  examinations  desired 
and necessary to be carried out. 

Withdrawals  of  oranges were  shown to be  structural  in  nature  in 
some Member  states. In many cases the quality  of the oranges  and 
peaches  withdrawn  and  of  the  fruit  delivered  to  the  processing 
industry was below the minimum required under the rules. 

In  the  case  of  both  oranges  and  peaches  the  minimum  price  that 
the  processor  is  required  to  pay  the  grower  is  not  always 
observed, the farmer very often receiving a lower price than that 
provided  for.  To  conclude,  the  main  problem  encountered  in  the 
application  of  the  new  quality  inspection  Regulation  is  the 
avoidance  by a very  large number of consignors  of the  inspection 
requirement provided for under the rules. 

6.10. 

Remote sensing 

87 

The  mechanism  for  checks  by  remote  sensing  developed  gradually 
since  1991  is common  to all  participating Member  States. The main 
stages can be summarized  as- fol lows: 

-  selection of control  areas centred on a satellite  image; 

-  selection  and  computerization  by  the  national  authorities  of 

files  lodged  in those areas; 

-  digitization of  the boundaries of  the declared parcels; 

-  acquisition and processing of satellite  images ; 

-  automatic  classification  and/or  photo-interpretation  of 

parcels on  images; 

-  classification of  files  (agreed,  refused,  doubtful); 

-  on-the-spot  checks  by  the national  authorities of  part  of  the 

files  and  validation  of 
interpretat ions. 

the  conclusions  of  photo-

or 

refused 

The  photo-interpretation  of  files  must  check  both  the  area  and 
the  type of  land use. On-the-spot  checks on  files  (classified  as 
approved, 
of 
doubtful 
photo-interpretation),  are performed  by  the  national  authorities 
and  are  used  to  validate  photo-interpretations  or  to  resolve 
doubtful  cases  and  are  combined  with  a  decision  on  the 
eligibility  of  the  file.  The  authorities  can  therefore  target 
their  on-the-spot  checks  at  the parcels where  problems  have  been 
pointed out. 

basis 

the 

on 

For  the 1993 checks the Commission  issued an  invitation  to tender 
and  published  common  general  conditions  in  agreement  with  the 
Member  States  in December  1992. All  Member  States  took  part  with 
some  variations,  except  Luxembourg.  These  checks  were  part-
financed,  with  a  maximum  of  ECU  10 mi I I ion  (including  images) 
chargeable  to  the  EAGGF,  on  the  basis  of  a  share-out  formula 
between Member  States. Unlike  last year  the contracts were signed 
by  the Member  States following consultations with  the  Commission. 
In the main  the procedure  followed  in 1992 was  retained. 

88 

In  order  to  ensure  the  adequate  distribution  of  the  checks 
throughout  the area concerned, 44 sites  in all were  identified in 
1993  (as  against  27 in 1992).  The  number  of  declarations, the 
area  declared  and the figures  for the checks  carried  out by 
remote sensing are shown in the table below: 

Member  State 

Files 
lodged 

Area 
declared. 
ha 

Files 
checked 

Parcels 

Hectares 

Be1 g i urn 

45 629 

461 0 00 

2 055 

17 S56 

27 156 

Remote  sensing 

Denmark 

Germany 

Greece 

Spa i n 

France 

Ireland 

Italy 

Luxembourg 

Netherlands 

Portugal 

68  116 

1 912 000 

3 054 

26 160 

93 915 

403 012 

10 127 000 

451 

10 020 

79 554 

283 586 

1 288 000 

3  509 

14 059 

14 681 

363 437 

8  602 000 

7 425 

111 136 

262 191 

538  995 

13 440 000 

343 

7  903 

18 479 

17 150 

296 000 

1  714 

8  258 

37 179 

535 907 

4  471  000 

1Q 172 

56 398 

73 459 

2 206 

39 000 

0 

0 

0 

46 970 

373 000 

2 751 

9 831 

30 184 

60 000 

1 012 000 

994 

4 632 

50 612 

United  Kingdom 

61 977 

4 246 000 

2 206 

65 614 

249 645 

TOTAL 

2 426 985 

46 267 000 

34 674 

331 567 

937 055 

Checks  must  be  carried  out on not  less  than  5% of  the files 
lodged  (i.e. 121 349 files and 2 313 350 ha). It has been noticed 
that  remote  sensing has already  permitted  the checking of 34 674 
files  (i.e. 29%) and  937 055 ha (i.e. 41%); the rest  has been 
checked by classic controls. 

A sum of approximately  ECU 1 million  ( out of the ECU 10 million 
planned) has been earmarked by the Commission  for the purchase of 
satellite  images.  A  contract  has  been  signed  directly  with 
LANDSAT  and SPOT  (suppliers of  images). The  images are  lent to 
the contractors and recovered on completion of the contract. 

The  rules  also  call  for  «historical»  checks  over  reference 
periods, carried out too by remote sensing  in some Member  States. 
A  large number of selected  files were checked  in this way in the 
United  Kingdom  against  archive  images  from  1988 to 1992. More 
restricted  tests  were  carried  out  in Denmark,  Ireland  and the 
Nether lands. 

In  1993  special  care was taken  to filter  the files  in advance, 
making  it possible to detect  errors and omissions and to prevent 
incomplete  files from undergoing photo-interpretation. 

89 

The  1993  results  were  presented  at  a  meeting  attended  by 
representatives of  all  the Member  States on  9 November  1993. The 
average  percentage  of  files  approved  by  photo-interprétât ion  is 
around  66%  with  23%  refused  and  11%  doubtful.  By  parcel  these 
frgures  represent  84%, 7%  and  9%  respectively.  This  means  that 
only  16% of  parcels  did  not  succeed  in  being  photo-interpreted 
and  had  to be checked on the spot. 

The  average  cost  of  checks  in  the  Community  was  ECU 307  per 
declaration  in  1992.  In  1993  it  fell  to  ECU 249  per  file,  i.e. 
ECU 26.1  per  parcel  or  ECU 9.2/ha,  including  images. The  cost  of 
buying  the  images  is around  ECU 27 per  file. The average  cost of 
equivalent  checks on the ground  has been put  at  ECU 302 per  file. 

.So- 91 

TITLE IV 

ACCOUNTS  CLEARANCE 

7.1. 

Verification of EAGGF Guarantee Sect Ion expenditure and  clearance 
procedure - 1990 

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  1990  (Decision 93/659/EC  of  25 November  1993).  For 
that  financial  year  the expenditure disa I lowed  total led ECU 582.6 
mil I ion. 

The clearance of accounts for 1990 covered  claimed  expenditure of 
ECU  25 660 mi I I ion. 

7.1.2.  The  1990  financial  year  was  the  fifth  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  1990, 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  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  1990 
are set out  in detail  in Annex  23 to this report. 

Two sectors require additional  explanations. 

92 

Application  of  the  additional  levy  on  milk 

In  its  Decision  93/524/EEC  of  27 September  1993  on  the  clearance 
of  the  1989  accounts,  the  Commission  amended  its earlier  Decision 
92/491/EEC  of  23  September  1992.  The  financial  corrections  for 
Italy  and  Spain  were  reduced  by  LIT  499  016  million  and  PTA  43 
million  respectively.  At  the  same  time  the  two  Member  States 
repurchase 
qualified 
programme.  This  decision  was  taken  subject  to  the  actual 
introduction  of  the  system  of  milk  quotas  in  those  countries. 

for  a  Community 

contribution 

for  a 

In  its Decision  93/659/EC  of  25  November  1993 on  the  clearance  of 
the  1990  accounts,  the  Commission  again  made 
substantial 
corrections  for  Italy  and  Spain  (of  LIT  526  309  million  and 
PTA  29  492  million  respectively)  for  failure  to  collect  the 
additional  levy  for  1989/90.  As  in  the  case  of  the  1989 
decision,  these  corrections  were  made  subject  to  the  actual 
introduction  of  the  system  of  milk  quotas. 

In  May  1993  the  Council  allocated  provisional 
additional 
quantities  to  Italy,  Spain  and  Greece.  These  concern  the  1993/94 
milk  year  only  and  had  to  be  reaffirmed  in  March  1994.  In 
March  1994  the  Commission  presented  report  COM(94)64  to  the 
Council  on  the  application  of  the  system  of  milk  quotas  in  these 
three  Member  States.  The  Council  decided  on  the  basis  of  that 
report  and  a  complementary  report  on  Italy  (C0M(94)150,  18.04.94) 
to  confirm  the  additional  allocation  for  Spain  and  to  refwew  the 
allocation  of  Italy  for  1994/1995. 

Additional  export  refund  inquiry 

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. 

The  additional  inquiries  were  carried  out  in  the  four  Member 
States  concerned  during  1993.  On  the  whole  these  inquiries 
involving  exporters  did  not  bring  to  light  irregularities  in 
relation  to  claims.  In a  few  individual  cases  limited  corrections 
were  applied  during  the  1990  clearance. 

93 

As  regards  export  controls  on  agricultural  products  qualifying 
for  refunds,  the  EAGGF  completed  its  verification  of  the 
application  of  Regulation  (EEC)  No  386/90  in  the  12  Member 
States. The  findings were  summarized  to serve  as a basis  for  the 
additional  report  to  the  Council  on  the  abovementioned 
Regulation.  In  addition,  a  letter  containing  all  the  main 
observations  was  sent  to  all  Member  States  in  December  1993 
setting  a deadline  (1 July  1994) for  the necessary  amendments  if 
financial  repercussions were to be avoided. 

7.2. 

1991 

7.2.1. 

Expenditure  claimed  by  the  Member  States  in  respect  of  1991 
totalled ECU 31 850 billion, the breakdown being as fol lows: 

TABLE 16 

EAGGF  G u a r a n t ee  e x p e n d i t u re  c l a i m ed 

for*  1991 

MEMBER  STATE 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
U n i t ed  Kingdom 

/ 

TRANSMISSION OF THE FIRST  DECLARATIONS 

OF EXPENDITURE 
1 
• 

DATE 
Deadline  under 
Community  law: 

31.3.1992 

1991 

» 

AMOUNT 
(National  currency) 

28.04.1992 
08.04.1992 
08.04.1992 
24.06.1992 
21.05.1992 
19.05.1992 
11.05.1992 
07.05.1992 
14.02.1992 
23.04.1992 
22.04.1992 
21.04.1992 

FB 
DKR 
DM 
DRA 
PTA 
FF 
IL£ 
LIT 
FLUX 
HFL 
ESC 
UK£ 

62 290  364 916.00 
10 322  305 779.85 
10 847 333  804.03 
476 806 809  800.00 
429 110  1 9 1 9 1 9 . 00 
45 3 6 1 3 26  507.29 

1 334  295  548.20 
8  545  831  367  595.00 

118 859  802.00 
6  250 029  038.54 
56 624 446 252.00 
1 681  359  379.41 

The  1991  f i n a n c i al  year  began  on  16  October  1990  and  ended  on  15 
October  1991. 

The  Member  States  again  f a i l ed 
f or  submission  of 
a d d i t i o ns  much 
c o n s i d e r a b l y. 

thus 

t h e ir  d e c l a r a t i o ns  and  sent 
l a t e r, 

to  meet  the  31  March  1992  d e a d l i ne 
in  adjustments  and 
c l e a r a n ce  work 

c o m p l i c a t i ng 

the 

7 . 2 . 2. 

A  t o t al  of  96 
1992  and  May 
S t a t e s. 

o n - t h e - s p ot  checks  were  c a r r i ed  out  between  March 
the  Member 
1993 

i n v o l v i ng  1  168  working  days 

in 

94 

7.2.3. 

The  consultation  procedure  started  with  the  notification  in 
writing  to the Member  States of the results of  the checks carried 
out.  The  Member  States  had  the  opportunity  of  giving  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  spell 
out  their  respective  positions.  The  summary  report  for  1991  is 
being drawn up. 

7.2.4 

Systems audits 

In  1993,  in  comparing  with  previous  years,  the  Commission 
performed  less systems audits on the compliance with  regulations. 
The  main  reason  for  this  approach  was  that  in  line  with  the 
proposals for  the reform of  the clearance procedures, the systems 
audits  have  to  be  performed  more  profoundly  and  targeted  on 
specific  areas. Given  the  limited  resources,  the  EAGGF  was  in a 
position  to audit  only 9 measures using  this revised  approach. 

Table  17 
1993: 

shows  the  systems  audit  which  have  been  performed  in 

Table 17 

Budget 
Article 

1 0 1 0 / 1 0 14 

1210 

1310 

1710 

Measure 

Member  State 

Costs public storage 
cereals 

Germany, Greece, 
Spain, France,  Italy, 
United Kingdom 

Production aid olive 
oil 

Greece, Portugal 

Aid  for dried 
fodder 

Denmark, Spain, the 
Netherlands, United 
K i ngdom 

Premiums  tobacco 

Greece, Spain,  Italy 

2111/2114 

Costs public storage 
meat 

2071 

The administrât ion 
of milk quotas 

The performance of 
administrât ive 
controls on  the spot 
at receivers of aid 
(Regulation  4045/89) 

The performance of 
physical  inspections 
on the spot  concerning 
exportation of goods 
(Régulât ion 386/90) 

Implementation  in the 
Member  States of the 
integrated control 
system  concerning 
direct  aid  to farmers 
(Regulation  3508/92) 

Denmark, Germany, 
France,  Ireland, 
United Kingdom 

Denmark, Germany, the 
Netherlands, United 
K i ngdom 

AI I Member  States 

AI I Member  States 

AI I Member  States 

7.3. 

1992 

95 

7.3.1. 

claimed 

totalled 
the 
Expenditure 
ECU  31  148  million.  The  dates  on  which  the  1992  expenditure  was 
notified  to  the  EAGGF  are  shown  in  the  table  below.  The  Member 
States  subsequently  submitted  many  additional  c o r r e c t i o n s. 

States 

Member 

by 

TABLE  18 

TRANSMISSION OF THE FIRST DECLARATIONS 

OF EXPENDITURE 

r 

DATE 
Deadline under 
Community  law: 
31.3.1993 

1992 

AMOUNT 
(National currency) 

05.05.1993 
18.06.1993 
16.04.1993 
07.05.1993 
16.06.1993 
16.04.1993 
06.07.1993 
13.05.1993 
22.04.1993 
26.04.1993 
04.05.1993 
15.04.1993 

FB 
DKR 
DM 
DRA 
PTA 
FF 
IL£ 
LIT 
FLUX 
HFL 
ESC 
UK£ 

58 024 839 964.00 
9 214 811 670.16 
9 907 069 794.04 
527 865 079 141.00 
462 759 884 527.00 
47 596 444 007.27 
1 113 038 293.46 
8 032 958 695 897.00 
47 802 748.00 
5 510 924 566.56 
74 095 345 582.00 
1 735 765 270.64 

MEMBER STATE 

Belgium 
Denmark 
Germany 
Greece 
Spain 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 

7.3.2. 

Reform of  the procedure  for  the clearance  accounts 

96 

Following  the approval  by  the Commission  on  the 5 March  1993, of 
the  guidelines  proposed  by  the  Belle  Group  for  a  reform  of  the 
clearance  of  the  accounts  of  EAGGF-Guarantee  Section,  it  is 
decided  to  have  this  reform  implemented  for  expenditure  in  the 
budget  year 1992. 

According  to  this  the  clearance  operation  should  be  split  into 
two separate procedures: 

-  a financial audit 
-  a compIi ance aud i t. 

This proposal  aims to ensure that  the accounting clearance can be 
effected  in  a  reasonable  time  scale  (more  quickly  than  in  the 
past).  Once  the  Council  has  adopted  the  modification  of  the 
clearance  procedure,  a  Commission  regulation  will  define  the 
detailed  rules regarding nature and scope of both  types of audit. 

The  reform  of  the  clearance  procedures  also  involves  the 
fol lowing aims: 

-  the  requirement  for  the  Member  States  to  improve  their  own 
controls  over  guarantee  expenditure,  and  to  make  them  more 
transparent,  so  as  to  make  a  meaningful  financial  clearance 
possible within a short period after  the year, 

-  the obligation for the Commission  to evaluate  the significance 
of  a  Member  States  failure  to  comply  with  the  rules  before 
establishing  the  financial  consequences,  and  to  limit  the 
period which  those consequences can cover. 

7.3.3. 

Financial  audits  in 1993 

The  object  of  the  financial  audits  executed  in  1993  was  the 
Annual  Declaration for  the 1992 financial  year  as drawn up by the 
paying agencies and  the Member States. 
The purpose of  the audits was to gain an opinion about  procedures 
and  measures of  internal  control  in the  financial  departments of 
the  paying  agencies. The auditors  had  to control  whether  amounts 
stated  in  the  annual  declaration  are  based  on  complete  receipts 
and  correct  payments  and  whether  receipts  and  payments  had  been 
properly authorised and correctly  classified, booked and  reported 
as  to  date  and  measure.  For  that  reason  the  auditors  had  to 
establish  the  existence  of  adequate  systems  and  procedures  to 
ensure  the conformity  of  the transactions with  the conditions of 
Community  legislation  and  their  reliability.  However,  in general 
the  examination  did  not  address  compliance  with  EC  rules  and 
regulations governing  specific «market» aspects. 

97 

For  the  1992  financial  year  the EAGGF  carried  out  audits  at  20 of 
the  44  paying  agencies  and  together  these  agencies  account  for 
over  two-thirds  of  the  total  expense  of  the  EAGGF.  The  total 
audit  costs of  thezse audits was  ECU 485 000. 

During  the  audits  the  auditors  described  and  appraised  controls 
over  payment  systems,  and  computer  systems  in  particular,  as 
adequate  descriptions were,  in most  of  the  cases, not  available. 
As  well  verifying  the  accuracy  of  the  declaration,  the  auditors 
paid  attention  to  the  improvement  of  the  paying  agencies' 
systems, and  recommendations were made  concerning: 

-  The  improvement  of  internal  control  procedures  and  the  EDP-

organisation at  the paying  agencies. 

-  The  providing  of  accurate  and  timely  monthly  and  annual 

declarations. 

-  The  improvement  of  the  accounting  procedures  and  of  the 
division  of  duties  between  the  market  and  the  financial 
department. 

-  The  implementation of  new book-keeping  routines and  commercial 
procedures  for  the  private  and  public  intervantion  to  ensure 
correct  recording  of  the  intervention  activities. 

-  The  improvement  of  controls carried  out  by  the paying  agencies 
to  ensure  that  the  claims  authorised  by  external  bodies  are 
bona  fide and  comply  with Community  rules. 

7.4. 

Application of Council  Regulation nO  4045/89 

(a) 1993  saw  the  Commission  move  towards  a  more  active  role  as 
part  of  its  increasing  effort  to  combat  fraud  in  the  EAGGF. 
During  the  year  missions  were  carried  out  to  all  Member 
States  to  gain  a  better  understanding  of  how  the  Regulation 
is  implemented.  Repeat  visits  were  carried  out  either  to 
follow  up  on  points  observed  in  the  earlier  visit,  or  to 
carry  the observation  to a deeper  level. 

(b) Differences  in  approach  and  organisation  were  found  in  all 
cases  Member 
the 
Regulation.  In  two Member  States  the obligation  to  establish 
a  special  supervisory  body  to  oversee  implementation  of  the 
Regulation  had  not  yet  been  comp I ied  with,  but  both  Member 
States are  taking  steps  to rectify  this  situation. 

States  regarding 

implementation 

of 

98 

(c) All  Member  States complied  with  theobligation  in Article 10 
of  the  Regulation  to  provide  a  detailed  report  on  the 
implementation  of  the  Regulation,  with  wide  variations  in 
content  and style. 

(d) The  programme  of  scrutinies  required  by  Article  10  of  the 
Regulation was also provided  by each Member  State, and  in all 
cases  complied  broadly  with  the  requirements  of  the 
Regulation.  The  scrutinies  planned  in those  programmes  began 
to  be  carrried  out  on  1 July  1993,  and  the  results  of  them 
will  be  the  subject  of  the Member  States'  annual  reports  to 
be sent  to the Commission  by  1 January  1995. 

(e) The  Commission  undertook,  during  1993,  to  propose  a 
modification  of  the  Regulation.  The  most  important  change 
proposed  concerns  the use of  risk  analysis  techniques  in the 
selection of undertakings  for  scrutiny. 

(f) Another  ana  to which  the Commission  attaches great  importance 
is that  of mutual  assistance  between  Member  States.  In order 
to  improve  existing  arrangements  the  Commission  began  a 
special  exercise  in  1993,  in  which  multinational  or 
transnational  firms  in  receipt  of  payments  from  the  EAGGF 
were  selected  for  coordinated  control  by  all  Member  States 
concerned. 

99 

7.5 

Appeals  to the Court  of  Justice against  clearance  decisions 

7.5.1 

Judgments  handed  down bv  the Court 

Since  the  Summary  Report  for  1990  was  drawn  up,  the  Court  of 
Justice  has  handed  down  two  new  judgments  in  respect  of  appeals 
lodged  by Member  States  against  clearance  decisions  for  the  1988 
financial  year: 

-  Judgment  of  10 November  1993  (Case  C-48/91)  concerning  the 
co-responsibility  levy  in  the  cereals  sector;  the  Court 
annul led  the  1988 clearance  decision  for  failing  to  charge  a 
sum of  HFL 708 540 to the EAGGF. 

-  Judgment  of  6 October  1993  (Case  C-55/91)  concerning  the 
additional  levy on milk, public  storage  in the tobacco sector, 
olive  oil,  aid  for  processing  soya  beans  and  aid  for  durum 
wheat  production  in  Italy;  the  Court  rejected  the  Member 
State's  appeal. 

In Case C-417/92 (Ireland  v Commission)  concerning  export  refunds 
in the beef  sector,  the  Irish Government  withdrew  its appeal  once 
the  correction  in  dispute  was  reversed  and  the  appeal  became 
unnecessary. The Court  removed  the case  from  its register. 

7.5.2 

Appeals pending  at  31 December  1992 

The  situation  at  1 June  concerning  appeals  pending  and  the 
amounts  involved  is given  in Tables  below. 

( I .)  A P P E A LS  FILED  AGAINST  THE  1989  C L E A R A N CE  DECISION  AND  ( I I .)  D E C I S I ON  9 3 / 4 9 1 / E EC 
AMENDING  IT  (OJ  N°  L  2 5 2,  9 . 1 0 . 1 9 9 3,  p.  2 7)  ( s i t u a t i on  at  1  June  1 9 9 4) 

T a b le  n°  19 

CASE 
NUMBER 

MEMBER 
STATE 

EXPENDITURE  CONCERNED 

REFERENCE 
IN  SUMMARY 
REPORT 
Document 
VI/303/91-
Final  of 
27.07.1992 

AMOUNT  IN  QUESTION 
(in  nat iona I 
currency) 

1989 

I . 
C-411/92 

France 

Cereals  -  co-responsibility  levy  and  supplementary  levy 

not  collected  -  sales  contract  with  buy-back 
clause 

C-413/92 

Germany 

Milk  -  aid  for  manufacture  of  caseins  and  caseinates 

4.2.2.7 

4.3.4.1 

8.623.507 

432.000 

o o 

C-415/.92 

Italy 

Milk  -  additional  levy  not  collected 

4.3.13.2 

(see  455/92) 

I I. 
C-455/93 

Italy 

Milk  -  additional  levy  not  collected 

C-471/93 

U.K. 

Milk  - additional  levy  not  collecte  by  Italy 

./. 

./. 

722.577.528.000 

(see  455/93) 

APPEALS  fILED  AGAINST  THE 1990 CLEARANCE  DECISION  (situation  at 1 June 1994) 

Table  n° 20a 

CASE 
NUMBER 

MEMBER 
STATE 

EXPENDITURE  CONCERNED 

REFERENCE 
IN  SUMMARY 
REPORT 
Document 
V 1 / 1 1 9 / 9 3-
Final  of 
0 1 . 1 0 . 1 9 93 

AMOUNT  IN QUESTION 
( In nat iona I 
currency) 

1990 

C-27/94 

Netherlands 

Export  refunds  -  inadequate  controls 

4 . 2 . 8 . 1 . 1. 

3.317.334,26 

C-28/94 

Nether lands 

Milk  -  intervention  buying-ln  of butter  (NIZO) 

6.1.3.1. 

82.656.019 

C-37/94 

France 

C e r e a Is  - C o - r e s p o n s a b 1 1 i ty  and supplementary  levy not 
collected  - sales  contract  with  buy-back  c l a u se 

4 . 4 . 5 . 2. 

9.171.526,98 

C-41/94 

Germany 

Beef  -  Inadequate  management  and controls  under  beef 

special  premium  scheme 

4 . 1 0 . 4 . 2. 

7.518.141 

C-47/94 

U.K. 

Milk  -  additional  levy  scheme  - non application of 

quotas  Italy  and  Spain 

4.3.6.6. 

(see 52/94 

and  53/94) 

A P P E A LS  FILED  A G A I N ST  THE  1990  C L E A R A N CE  D E C I S I ON  ( s i t u a t i on  at  1  June  1 9 9 4) 

Table  n°  20b 

CASE 
NUMBER 

MEMBER 
STATE 

EXPENDITURE  CONCERNED 

REFERENCE 
IN  SUMMARY 
REPORT 
Document 
V I /119/93-
Final  of 
01.10.1993 

AMOUNT  IN  QUESTION 
(In  natlona I 
currency) 

1990 

C-49/94 

I reland 

Beef  -  export  refunds/payment  of  advance 

4.1 .7.4. 

6.343.429 

C-50/94 

Greece 

Export  refunds  -  animal  feed Ingstuffs  -  national 

aide  scheme  for  cereals  market 

4.2.3.1. 

866.305.307 

Oilseeds  -  aid  for  olive  oil  production  -  inadequate 

controls 

Tobacco  -  premiums  Improperly  paid  refunds  improperly 

pa id 

4.7,1.1.1. 

981.233.150 

4.9.2.1.1 . 
4.9.2.1.1. 

3.632.654.033 
859.315.339 

o 
rO 

C-52/94 

Italy 

Milk  -  non-application  by  Italy  -  compensation  paid 

for  temporary  withdrawal  of  Individual  reference 
reference  quantities  -  additional  levy  not  collected 

4.3.5.1. 
4.3.6.6. 

12.037.322.985 
526.309.029.147 

C-53/94 

Spa In 

Milk  -  additional  levy  scheme 

(milk  quotas)  -  non-application  by  Spain 

4.3.6.4. 

29.429.159.232 

103 

TITLE V 

CLEARANCE  OF ACCOUNTS  IN RESPECT OF COMMUNITY  FOOD AID 
FOR PRODUCTS SUBJECT TO EEC MARKET  ORGANIZATION 

The Commission  took the decision relating  to the clearance of accounts for 
1984,  1985,  1986  and  1987  on  31 March  1992  (92/235/EEC)<1>.  With  these 
clearance  operations  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. 

The cases  in question are the following: 

Member State 

Aid operation 

Belgium 

France 

Italy 

R. 2936/81 
China 

R. 2936/81 
China 

93/82 

R. 
Djibouti 

R. 3611/81 
ICRC 

R.  359/84 
Zambia 

R.  345/87 
WFP 

R.  1358/87 
Euronaid 

R. 3292/85* 
WFP 

19/84* 

R. 
Licross 

R. 2779/83 
Egypt 
R. 
Niger 

76/748 

R. 2277/85 
Egypt 

Year 

1982 

1982 

1982 

1982 

1984 

1987 

1987 

1985 

1984 

1983 

1976 

1987 

Amount 

BFR 

6.374.970,— 

BFR 

7.685.613,--

BFR  14.080.665,— 

BFR 

1.667.050,— 

BFR 

2.085.421,— 

) 
) 
)BFR  50.781.099,— 
) 
) 

BFR  21.345.319,— 

BFR 

2.155.469,— 

FF 

447.866,88 
reservation on the 
whole operation 

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 successful  tenderer. 

(1) OJ L  121,  6. 5.1992, p. 29 

A N N E X ES 

INDEX OF ANNEXES 

Pages 

104 

Expenditure  charged  against  the 1993 budget 
EAGGF Guarantee expend i ture by sector 

1.  Summary  of  implementation  for  1993 
2. 
3. 
4.  Breakdown of expenditure by sector  and economic  category - 1993 
5.  Breakdown of expenditure by sector  and economic  category 

6. 

(1989-1993) 
EAGGF Guarantee expenditure: breakdown by sector  and  percentage 
(1989)1993) 

7.  Breakdown of expenditure by economic category 
8.  Breakdown of  intervention expenditure  in the form of  price 

9. 

compensât i ng a i ds 
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 

12. 

domest i c product  (GDP) 
Revenue  from  the co-responsibility  levy on milk and allocation 
of proceeds among var ious schemes 
Equalization of storage costs for sugar - Community  sugar 
Revenue  from  levies  in the sugar  sector  - 1993 

13. 
14. 
15.  Self-financing arrangements  in the sugar  sector  1986/87 to 

1990/91 market i ng year 

16.  Self-financing arrangements  in the sugar  sector  1991/92 to 

1992/93 marketing year 

Exchange  rates 1993 

17a and b. Advance  payments to Member  States for  1993 
18.  MCAs appl ied to trade - 1993 
19. 
20.  Amounts withheld  from production and consumption  aid  in the 
olive oil, fibre flax and grape  juice sectors and  their 
uti I izat ion 
Irregularities reported  and recovery situation  (1993) 
Irregularities  reported  and recovery situation  (until  1993)  .... 
Financial  results of clearance of the 1990 accounts 

21. 
22. 
23. 

105 
106 
146 
149 

150 

151 
152 

153 

154 
155 
161 

162 

163 
164 
165 

166 

167 
168-169 
170 
171 

172 

174 
176 
177 

105 

ANNEX  1 

SUMMARY  OF  IMPLEMENTATION  FOR  1993 

1993  appropriations: 

ECU 

APPROPRIATIONS 

IMPLEMENTATION 

1. Original appropriation*. Title Bl  33.943.000.000,00 

1. Commitments 

(not counting 1 000 000 In 
monetary reserve) 

2. Orlg. appropriations. Chapter BO-40  109.000.000.00 
1.300.000.000.00 
3. Amending budgets 
4. Transfers of appropriations 
8.900.000.00 
Total EAGGF Guarantee appropriations  35.343.100.000,00 

••- 

- for expenditure incurred by M.S.  34.496.278.007,75 
94.154.189.87 
- for direct payments 
34.590.432.197.32 
Total commitments 
2. Payments (attributed) 

3. Approps to be carried over automatically 

— for expenditure  incurred by M.S.  34.181.197.720,45 
55.385.343.87 
- for direct payments 
34.238.583.084,12 
Total attributed 
50.759 
315.080.287.30 
38.788.845.90 
353.849.133.20 

-  for expenditure incurred by M.S. 
-  for direct payments 
Total automatic carryovers 

4. Appropriations to be carried over 

non-automatical I y 
5. Lapsed appropriations 

510.000.000,00 
242.667.802,68 

Non-automatic carryovers from 1992: 

APPROPRIATIONS 

IMPLEMENTATION 

1. Appropriations (ltemB-1890) 

175.500.000.00 

1. Commitment 

-  for expenditure incurred by M.S. 
-  for direct payments 
Total commitments 
2. Payments (attributed) 

-  for expenditure  incurred by M.S. 
-  for direct payments 
Total attributed 

3. Lapsed appropriations 

155.446.991,27 
2.287.236,47 
157.734.227,74 

155.446.991.27 
2.178.866.64 
157.625.857.91 
17.874.142,09 

Appropriations  c a r r i ed  over  automatically  from  1992: 

APPROPRIATIONS 

IMPLEMENTATION 

1. Appropriations 

50.759.385.13 
(Appropriations commited  in 1992 but not allocated) 

1. Payments (attributed) 

- for expenditure  incurred by M.S. 
-  for direct payments 
Total attributed 

0,00 
29.110.747.53 
29.110.747,53 

2. Approps to be carried over"automatically 

-  for expenditure incurred by M.S. 
-  for direct payments 
Total automatic carryovers 

0,00 
21.648.637,60 
21.648.637,60 

ANNEX  2 

EAGGF  GUARANTEE 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

BOl-lOOO 

REFUNDS ON COMMON WHEAT GRAIN AND FLOUR 

92,044 

60,465 

110,607 

2,754 

12,955 

738,181 

69,871 

93,569 

0,330 

167,768 

1.348,545 

B01-1001 

REFUNDS ON BARLEY GRAIN AND MALT 

92,026 

17,929 

82,755 

. 

24,117 

265,832 

6,442 

0,175 

18,349 

0,018 

84,949 

592,591 

B01-1002 

REFUNDS ON DURUM WHEAT AND ON DURUM 

0,018 

0,006. 

4,344 

109,913 

41,576 

248,217 

0,000 

0,009 

0,000 

404,083 

WHEAT FLOUR, GROATS AND MEAL 

B01-1003 

REFUNDS ON OTHER CEREALS 

17,427 

27,492 

109,874 

9,045 

1,709 

94,016 

0,554 

101,127 

0,001 

72,369 

0,417 

9,575 

443,607 

B01-100 

REFUNDS ON CEREALS 

201,497 

105,905 

303,242 

16,144 

148,694  1.139,605 

6,996 

419,389 

0,001 

184,287 

0,774 

262,293 

2.788,826 

B01-1010 

CARRYOVER  PAYMENTS  ' 

-0,210 

—~ 

— 

— 

-0,210 

B01-1011 

TECHNICAL COSTS OF PUBLIC STORAGE 

4,946 

25,183 

258,229 

15,758 

30,435 

237,789 

3,502 

47,982 

0,039 

2,787 

19,710 

646,361 

B01-1012 

FINANCIAL  COSTS OF PUBLIC STORAGE 

1,643 

8,662 

?9,484 

10,375 

8,941 

58,210 

1,074 

18,480 

0,016 

0,349 

7,240 

194,474 

O 

B01-1013 

OTHER PUBLIC  INTERVENTION  STORAGE  COSTS 

-2,189 

-0,355 

-115,921 

-35,342 

-78,125 

-176,745 

-1,487 

-110,700 

-0,426 

0,000 

-20,788 

-4,168 

-546,245 

B01-1014 

DEPRECIATION OF STOCKS 

32,371 

129,812 

786,359 

43,813 

21,715  1.151,403 

25,936 

66,238 

0,294 

0,037 

170,008 

2.427,987 

B01-1019 

OTHER INTERVENTION STORAGE 

1,396 

1,396 

B01-101 

INTERVENTION  STORAGE OF CEREALS 

36,771 

163,301  1.008,152 

36,001 

-17,034  1.270,657 

29,026 

21,790 

-0,076 

0,000 

-17,616 

192,790 

2.723,763 

B01-1020 

PRODUCTION AID FOR DURUM WHEAT* 

—— 

82,295 

96,750 

0,050 

246,580 

0,237 

425,913 

B01-1021 

PRODUCTION REFUNDS FOR POTATO STARCH 

0,890 

15,692 

11,276 

0,000 

1,392 

6,973 

1,378 

51,561 

6,986 

96,149 

B01-1022 

OTHER PRODUCTION REFUNDS 

12,708 

7,970 

81,498 

1,180 

20,858 

99,948 

1,412 

31,687 

30,030 

1,936 

30,250 

319,479 

BOl-1023 

PREMIUM FOR INCOPORATION OF CEREALS 

IN FEED 

BOl-1029 

OTHER  INTERVENTION 

—— 

- ^— 

56,540 

56,540 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

BOl-102 

INTERVENTION, OTHER THAN STORAGE, OF 
CEREALS 

13,598 

23,663 

92,775 

83,475 

119,000 

106,972 

1,4*2 

279,645 

81,591 

58,713 

37,236 

898,080 

B01-1030 

(^RESPONSIBILITY LEVY 

-0,182 

-0,061 

-1,542 

-0,605 

-2,395 

0,124 

0,006 

0,219 

0,000 

0,125 

0,320 

-1,690 

B01-1031 

AID TO SMALL  PRODUCERS 

2,541 

3,900 

21,465 

26,681 

1,446 

0,165 

1,486 

2,402 

B01-1032 

ADDITIONAL  CORESPONSIBILITY  LEVY 

-0,007 

-0,006 

-0,202 

-0,122 

0,001 

-0,024 

-0,004 

-0,674 

B01-1033 

REIMBURSEMENT OF THE ADDITIONAL 
CORESPONSIBILITY  LEVY 

B01-1034 

REIMBURSEMENT OF THE 
CORESPONSIBILITY  LEVY: SET-ASIDE 

B01-103 

CORESPONSIBILITY LEVY AND AID TO SMALL 
PRODUCERS 

-0,001 

0,004 

0,035 

0,317 

0,077 

49,917 

1,519 

39,227 

0,684 

0,002 

0,023 

4,534 

2,669 

3,910 

69,637 

-0,605 

-0,872 

65,910 

2,138 

0,230 

0,167 

1,607 

0,320 

4,595 

149,705 

B01-1040 

REFUNDS ON RICE 

0,019 

0,470 

0,051 

1,450 

0,712 

B01-104 

REFUNDS ON RICE 

0,019 

0,470 

0,051 

1,450 

0,712 

B01-1050 

TECHNICAL COSTS OF PUBLIC STORAGE 

B01-1051 

FINANCIAL COSTS OF PUBLIC STORAGE 

B01-1052 

OTHER PUBLIC INTERVENTION  STORAGE 
COSTS 

BOl-1053 

DEPRECIATION OF STOCKS 

1501-1059 

OTHER  STORAGE  MEASURES 

0,051 

0,036 

0,015 

0,011 

-0,707 

-0,512 

0,321 

2,190 

0,054 

0,321 

2,190 

0,054 

54,042 

54,042 

0,227 

0,081 

-2,178 

0,002 

B01-105 

INTERVENTION FOR STORAGE OF RICE 

-0,641 

-0,465 

-1,867 

1)01-1060 

REFUNDS ON RICE USED FOR THE PRODUCTION 
OF SI ARCH AND IN THE BREWING INDUSTRY 

0,031 

0,000 

JO 

59,308 

59,308 

0,314 

0,107 

-3,397 

0,002 

-2,973 

0,031 

-5,680 

60,086 

-1,039 

0,061 

96,276 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

BOl-1061 

SUBSIDIES FOR SUPPLY OF RICE TO THE 
FRENCH OVERSEAS DEPARTMENT OF REUNION* 

001-1062 

PRODUCTION AID FOR' INDICA RICE* 

0,790 

6,926 

0,516 

4,004 

B01-1069 

OTHER  INTERVENTION 

B01-106 

INTERVENTION FOR RICE OTHER  THAN 
STORAGE 

0,031 

0,790 

6,926 

0,516 

4,004 

0,000 

0,859 

0,824 

0,035 

13,061 

0,035 

13,127 

B01-10 

CEREALS AND RICE 

254,566 

296,797  1.474,275 

135,856 

257,524  2.583,907 

39,572 

777,234 

0,091 

267,806 

45,241 

496,968 

6.629,837 

O 
OO 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

BOl-110 

REFUNDS ON SUGAR AND ISOGLUCOSE 

378,656 

65,416 

327,278 

0,402 

59,461 

422,072 

1,093 

99,801 

59,724 

0,177 

117,288 

1.531,369 

BOl-lllO 

REIMBURSEMENT OF STORAGE COSTS* 

36,655 

15,670 

123,984 

.10,075 

20,847 

153,614, 

6,888 

47,220 

38,962 

1,822 

45,930 

501,667 

BOl-1111 

PUBLIC STORAGE 

0,008 

BOl-1112 

REFUNDS ON SUGAR USED IN THE CHEMICAL 
INDUSTRY 

1301-1113 

MEASURES TO AID THE DISPOSAL OF RAW 
SUGAR 

B01-1114 

IMPORT SUBSIDIES 

B01-1115 

DEPRECIATION OF  STOCKS 

1,184 

3,291 

19,434 

0,269 

8,064 

11,307 

1,009 

2,861 

12,116 

0,255 

12,195 

15,928 

0,539 

0,471 

B01-1119 

OTHER  INTERVENTION 

27,881 

5,402 

5,134 

28,223 

0,008 

71,985 

16,938 

66,640  !o 
i<0 

B01-111 

INTERVENTION  FOR SUGAR 

37,840 

18,961 

143,418 

10,352 

56,792 

186,250 

7,897 

50,080 

51,079 

7,751 

86,818 

657,238 

B01-11 

SUGAR 

416,496 

84,377 

470,696 

10,754 

116,253 

608,322 

8,989 

149,881 

110,803 

7,928 

204,107 

2.188,607 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

U01-1200 

REFUNDS ON OLIVE OIL 

0,021 

0,003 

0,032 

6,808 

14,855 

0,295 

43,034 

0,060 

3,644 

0,005 

1)01-120 

REFUNDS ON OLIVE OIL 

0,021 

0,003 

0,032 

. 6,808 

14,855 

0,295 

43,034 

0,060 

3,644 

0,005 

68,758 

68,758 

B01-1210 

PRODUCTION AID 

381,737 

413,062 

4,923 

551,375 

16,840 

1.367,936 

«01-1211 

SCHEMES  RELATED TO PRODUCTION 

2,290 

10,491 

0,034 

4,581 

0,766 

0,051 

18,212 

1301-121 

PRODUCTION AID AND SCHEMES RELATED TO 
PRODUCTION OF OLIVE OIL 

384,027 

423,553 

4,957 

555,956 

17,605 

0,051 

1.386,149 

BOl-1220 

CONSUMPTION AID 

0,495 

0,266 

96,919 

284,847 

15,678 

348,386 

23,660 

3,299 

773,550 

0,495 

0,266 

96,919 

284,847 

15,678 

348,386 

23,660 

3,299 

10,740 

784,289 

10,740 

10,740 

[301-1221 

SCHEMES  RELATED TO CONSUMPTION 
(RESERVED FOR EAGGF) 

BOl-122 

CONSUMPTION  AID  AND  SCHEMES  RELATED  TO 
CONSUMPTION  OF  OJ.IVE  OIL 

B01-1230 

TECHNICAL  COSTS  OF  PUBLIC  STORAGE 

1301-1231 

FINANCIAL  COSTS  OF  PUBLIC  STORAGE 

BOl-1232 

OTHER  PUBLIC  STORAGE  COSTS 

B01-1233 

DEPRECIATION  OF  STOCKS 

BOl-1239 

OTHER  STORAGE  MEASURES 

BOl-123 

STORAGE  MEASURES FOR OLIVE OIL 

0,292 

8,571 

0,453 

7,451 

-12,340 

6,524 

69,308 

0,013 

15,972 

7,282 

88,963 

3,178 

0,128 

-0,255 

76,990 

0,965 

81,006 

0,076 

0,037 

-0,580 

0,297 

0,214 

0,044 

2,621 

12,118 

8,069 

-13,176 

153,119 

17,165 

177,294 

51,640 

0,017 

1301-124 

OTHER  INTERVENTION  FOR  OLIVE  OIL* 

0,001 

0,077 

0,252 

7,101 

1,527 

40,062 

1301-125 

REFUNDS ON OIL SEEDS 

0,016 

0,001 

1)01-1260 

DIRECT  PAYMENT TO PRODUCERS 

2,759 

88,173 

636,942 

5,084 

775,045 

894,376 

1,945 

202,183 

0,983 

1,873 

41,156 

215,668 

2.866,188 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-1261 

PRODUCTION  AID 

0,475 

0,021 

1,341 

-0,034 

6,293 

5,274 

0,828 

0,044 

-0,387 

-1,396 

12,458 

BOl-126 

SUPPORT FOR OIL SEED PRODUCTION 

3,234 

88,194 

638,284 

5,050 

781,338 

899,650 

1,945 

203,011 

0,983 

1,917 

40,769 

214,272 

2.878,646 

B01-1270 

PRODUCTION AID FOR FLAX  SEED 

4,851 

0,284 

33,788 

27,118 

4,015 

0,366 

4,310 

108,532 

B01-1279 

OTHER AIDS* 

1,497 

183,265 

1,497 

BOl-127 

PRODUCTION AID FOR OIL SEEDS 

4,851 

0,284 

33,788 

28,615 

4,015 

0,366 

4,310 

108,532 

184,763 

B01-1280 

TECHNICAL COSTS OF PUBLIC STORAGE 

B01-1281 

FINANCIAL  COSTS OF-PUBLIC STORAGE 

B01-1282 

OTHER PUBLIC STORAGE  COSTS 

B01-1283 

DEPRECIATION OF STOCKS 

B01-128 

STORAGE MEASURES FOR OIL SEEDS 

B01-129 

OTHER MEASURES FOR OIL SEEDS 

0,000 

0,000 

0,010 

0,010 

0,000 

0,000 

o.oio  r 

0,010 

B01-12 

OILS AND FATS 

8,603 

88,559 

672,386 

500,338  1.600,666 

950,722 

5,960  1.271,821 

0,983 

6,288 

88,342 

326,108 

10,791 

5.531,566 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-130 

PRODUCTION AID FOR PEAS AND FIELD BEANS* 

49,361 

23,285 

55,793 

0,935 

6,066 

278,378 

3,965 

3,995 

0,144 

76,314 

0,001 

60,435 

1301-131 

PRODUCTION AID FOR DRIED FODDER* 

1,105 

34,721 

41,845 

.  3,493 

132,511 

195,689 

0,594 

71,783 

30,422 

0,541 

10,962 

B01-132 

PRODUCTION AID FOR LUPINS 

0,103 

1,359 

B01-139 

OTHER  INTERVENTION 

558,672 

523,666 

1,462 

B01-13 

PROTEIN  PLANTS 

50,466 

58,007 

97,741 

4,428 

138,578 

475,426 

4,558 

75,778 

0,144 

106,736 

0,542 

71,397 

1.083,800 

ro 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF GUARANTEE 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

B01-1400 

PRODUCTION AID FOR FIBRE FLAX 

2,722 

0,180 

0,354 

18,521 

0,005 

1,355 

0,002 

0,047 

23,186 

BOl-1401 

SPECIFIC MEASURES (RESERVED FOR EAGGF) 

2,479 

2,479 

BOl-1402 

PRODUCTION AID FOR HEMP 

3,840 

0,001 

3,842 

B01-14O9 

OTHER INTERVENTION 

B01-140 

FIBRE FLAX AND HEMP 

2,722 

0,180 

0,354 

22,362 

0,005 

1,357 

0,002 

0,047 

2,479 

29,507 

B01-141 

COTTON 

B01-142 

SILKWORMS 

B01-149 

OTHER 

647,274 

183,566 

0,186 

0,008 

0,019 

830,-840 

0,212 

^ 

B01-14 

TEXTILE PLANTS AND  SILKWORMS 

2,722 

0,180 

0,354 

647,459 

183,566 

22,369 

0,005 

0,019 

1,357 

0,002 

0,047 

2,479 

860,559 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

156,420 

596,990 

2,503 

UO1-15O0 

EXPORT REFUNDS 

1,121 

0,286 

3,077 

53,271 

42,683 

8,999 

32,483 

14,437 

0,063 

1301-1501 

COMPENSATION FOR WITHDRAWALS AND BUYING 
IN AND FOR FREE DISTRIBUTION OPERATIONS 

(301-1502 

COMPENSATION TO PROMOTE COMMUNITY  CITRUS 
FRUITS* 

B01-1503 

COMPENSATION TO ENCOURAGE PROCESSING OF 
CITRUS FRUITS 

14,733 

8,338 

172,467 

91,925 

144,543 

0,142 

142,738 

15,421 

2,593 

4,090 

1,211 

1,292 

25,853 

46,782 

0,041 

105,976 

0,094 

0,013 

178,759 

BOl-1504 

CITRUS REGISTER 

0,350 

0,124 

B01-1505 

IMPROVEMENT OF PRODUCTION 

0,055 

0,231 

16,529 

0,624 

3,701 

3,691 

0,132 

3,371 

0,856 

2,222 

1,604 

1)01-1506 

PROMOTION MEASURES 

4,405 

0,172 

1,323 

0,681 

0,083 

B01-15O7 

NUTS 

B01-1508 

BANANAS 

78,871 

1,683 

4,110 

BOl-1509 

OTHER  INTERVENTION 

0,000 

1,162 

10,504 

3,233 

0,902 

0,474 

33,016 

6,664 

0,639 

81,193 

H> 

4,110 

15,801 

B01-150 

FRESH FRUIT AND VEGETABLES 

20,315 

0,517 

29,277 

263,930 

268,868 

163,747 

0,274 

285,860 

30,797 

5,936 

5,770 

0,639 

1.075,930 

B01-1510 

EXPORT REFUNDS 

0,510 

3,179 

0,963 

7,298 

2,621 

1,575 

0,006 

11,637 

1,412 

0,032 

1,812 

1301-1511 

PRODUCTION AID FOR PROCESSED  TOMATO -
PRODUCTS 

53,373 

46,978 

10,801 

184,277 

29,080 

1301-1512 

PRODUCTION AID FOR FRUIT-BASED PRODUCTS 

35,023 

18,117 

52,303 

27,113 

0,049 

0,854 

B01-1513 

PRODUCTION AID AND INTERVENTION FOR 
PROCESSED DRIED-GRAPE PRODUCTS 

1301-1514 

PRODUCTION AID FOR TINNED PINEAPPLE 

87,487 

2,779 

0,053 

8,040 

1301-1515 

PRODUCTION AID FOR DRIED VEGETABLES 

7,575 

0,648 

0,018 

0,052 

31,044 

324,510 

133,460 

90,319 

8,040 

8,293 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

10. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

0,634 

0,634 

B01-1516 

AIDS FOR PROCESSED  RASPBERRIES 

B01-1519 

OTHER  INTERVENTION" 

B01-151 

PROCESSED FRUIT AND VEGETABLES 

0,510 

3,179 

0,963 

183,181 

78,070 

73,367 

0,006 

223,045 

1,461 

30,071 

2,447 

596,300 

B01-152 

OTHER  INTERVENTION 

B01-15 

FRUIT AND VEGETABLES 

20,825 

3,695 

30,239 

447,111 

346,938 

237,115 

0,281 

508,905 

32,258 

36,006 

8,216 

0,639 

1.672,229 

cn 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET (ECU MILLION) 

EAGGF  GUARANTEE 

11. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

B01-160 

REFUNDS ON PRODUCTS OF THE VINE-GROWING 
SECTOR 

0,011 

B01-1610 

INTERVENTION  STORAGE OF WINE AND GRAPE 
MUST(R. 822/87) 

0,205 

0,147 

68,518 

7,196 

7,916 

1,419 

14,801 

0,000 

0,270 

.  3,676 

18,141 

16,005 

18,720 

B01-1611 

DISTILLATION  OF  WINE  (REG.  822/87) 

8,018 

4,820 

160,367 

67,001 

204,871 

B01-1612 

COMPULSORY  DISTILLATION  OF THE  BY 
PRODUCTS  OF WINE-MAKING  (ART.35  8 2 2 / 8 7) 

B01-161 

INTERVENTION  FOR  PRODUCTS  OF  THE 
VINE-GROWING  SECTOR 

B01-1620 

TECHNICAL COSTS 

1301-1621 

FINANCIAL COSTS 

B01-1622 

OTHER COSTS 

B01-1623 

DEPRECIATION OF STOCKS 

B01-162 

TAKING OVER OF ALCOHOL FROM COMPULSORY 
DISTILLATION(ARTS.37 AND 40 OF R.822/87) 

0,010 

17,733 

30,521 

21,906 

8,287 

8,506 

196,240 

113,527 

245,496 

0,047 

0,015 

0,000 

2,196 

2,259 

6,479 

0,793 

1,254 

0,103 

3,462 

3,632 

4,426 

1,143 

1,517 

71,841 

66,015 

64,915 

83,036 

70,544 

72,000 

0,656 

19,250 

6,524 

26,431 

5,306 

5,306 

B01-163 

AID FOR THE USE OF MUST 

0,991 

3,099 

5,746 

51,895 

104,742 

0.560 

0,673 

B01-164 

PERMANENT  ABANDONMENT  PREMIUMS IN 
RESPECT OF AREAS UNDER VINES 

0,855 

48,186 

148,984 

81,187 

114,266 

10,287 

B01-165 

OTHER  INTERVENTION 

0,008 

2,583 

1,054 

1,735 

0,671 

0,213 

B01-16 

PRODUCTS OF THE VINE-GROWING  SECTOR 

0,019 

15,180 

59,938 

503,579 

326,085 

545,092 

1,632 

57,385 

0,673 

1.509,583 

100,213 

57,468 

464,327 

76,693 

598,488 

11J46 

2,514 

8,612 

tOî 

210,273 

233,145 

167,707 

403,766 

6,263 

EXPENDITURE CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF GUARANTEE 

12. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

BOl-170 

REFUNDS ON TOBACCO 

0,464 

1,110 

13,780 

1,543 

0,479 

18,582 

B01-171 

PREMIUMS FOR  TOBACCO 

9,532 

42,822 

.521,023 

108,092 

68,468 

354,716 

0,282 

14,113 

1301-1720 

TECHNICAL COSTS OF PUBLIC STORAGE 

2,500 

B01-1721 

FINANCIAL  COSTS OF PUBLIC STORAGE 

0,000 

1,201 

B01-1722 

OTHER PUBLIC STORAGE  COSTS 

-0,026 

-38,195 

B01-1723 

DEPRECIATION OF  STOCKS 

19,909 

BOl-172 

INTERVENTION  STORAGE OF  TOBACCO 

-0,026 

-14,585 

B01-173 

OTHER  INTERVENTION  FOR TOBACCO 

27,807 

0,578 

0,050 

-5,794 

2,099 

-3,067 

36,241 

1.118,766 

3,079 

1,251 

-44,015 

22,007 

-17,678 

27,807 

U 

H 

B01-17 

TOBACCO 

9,995 

43,907 

548,024 

109,635 

68,947 

370,232 

14,395 

1.165,136 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

13. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

801-180 

SEEDS 

2,004 

15,768 

7,875 

1,798 

3,594 

13,517 

0,075 

7,386 

0,121 

12,794 

0,166 

5,301 

B01-1810 

HOPS 

B01-181 

LOPS 

B01-182 

ETHYL ALCOHOL OF AGRICULTURAL  ORIGIN 

B01-1830 

POSEIDOM  PROGRAMME 

B01-1831 

POSEIMA  PROGRAMME 

0,300 

18,810 

0,895 

0,250 

0,004 

0,182 

4,007 

0,300 

18,810 

0,895 

0,250 

0,004 

0,182 

4,007 

37,194 

27,853 

B01-1832 

POSEICAN  PROGRAMME 

30,120 

B01-1833 

ISLANDS OF THE AEGEAN SEA 

70,400 

24,449 

24,449 

37,194 

27,853 

30,120 

B01-183 

POSEIDOM - PLANT  PRODUCTS 

30,120 

37,194 

27,853 

95,167 

B01-184 

TABLE OLIVES 

801-189 

OTHER 

B01-189  RN  OTHER 

B01-189  TOT OTHER 

6,360 

6,762 

46,490 

4,783 

2,997 

60,440 

13,352 

11,920 

6,360 

6,762 

46,490 

4,783 

2,997 

60,440 

13,352 

11,920 

0,697 

0,697 

1,646 

2,287 

157,734 

1,646 

2,287 

157,734 

B01-18 

OTHER SECTORS OR PLANT  PRODUCTS 

2,305 

15,768 

26,685 

1,798 

34,609 

50,962 

0,079 

7,386 

0,121 

12,794 

28,201 

9,308 

190,016 

B01-18  RN  OTHER  SECTORS OR PLANT  PRODUCTS 

6,360 

6,762 

46,490 

4,783 

2,997 

60,440 

13,352 

11,920 

0,697 

1,646 

2,287 

157,734 

B01-18  TOT OTHER SECTORS OR PLANT  PRODUCTS 

8,664 

22,530 

73,175 

6,581 

37,606 

111,402 

13,431 

19,306 

0,121 

13,491 

28,201 

10,954 

2,287 

347,750 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

14. 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGO  COMMUNITY 

TOTALS 

BOl-1 

PLANT PRODUCTS 

BOl-1 

RN  PLANT PRODUCTS 

765,997 

547,382  2.831,464  2.355,707  3.291,348  5.323,854 

59,445  3.706,347 

1,340 

539,675 

278,042  1.116,825 

13,908 

20.831,333 

6,360 

6,762 

46,490 

4,783 

2,997 

60,440 

13,352 

11,920 

0,697 

1,646 

2,287 

157,734 

BOl-1 

TOT PLANT PRODUCTS 

772,357 

554,145  2.877,954  2.360,490  3.294,344  5.384,295 

72,796  3.718,267 

1,340 

540,372 

278,042  1.118,471 

16,196 

20.989,067 

CO 

EXPENDITURE  CHARGED AGA-INST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

15. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

BOl-2000 

REFUNDS ON BUTTER AND BUTTEROIL 

13,825 

29,014 

42,407 

0,083 

0,808 

74,198 

13,343 

2,341 

0,025 

242,870 

0,052 

11,116 

BO1-2001 

REFUNDS ON SKIMMED-MILK  POWDER 

34,737 

5,930 

39,537 

• 

2,725 

7,407 

45,549 

0,000 

46,598 

10,379 

BOl-2002 

REFUNDS ON CHEESE 

5,440 

173,473 

78,574 

3,747 

6,314 

82,553 

8,169 

55,982 

0,123 

166,499 

2,324 

39,943 

BOl-2003 

REFUNDS ON OTHER MILK  PRODUCTS 

102,633 

125,739 

74,626 

0,069 

8,945 

187,910 

46,472 

0,563 

0,477 

417,642 

0,901 

75,414 

B01-200 

REFUNDS ON MILK AND MILK  PRODUCTS 

156,636 

334,156 

235,144 

3,898 

18,791 

352,068 

113,533 

58,886 

0,626 

873,610 

3,277 

136,852 

B01-2010 

PRIVATE  STORAGE 

B01-2011 

TECHNICAL  COSTS OF PUBLIC  STORAGE 

BOl-2012 

FINANCIAL  COSTS OF PUBLIC  STORAGE 

B01-2013 

OTHER  PUBLIC STORAGE  COSTS 

B01-2014 

DEPRECIATION OF STOCK 

B01-201 

INTERVENTION  STORAGE OF SKIMMED-MILK 
POWDER 

B01-2020 

AID FOR SKIMMED-MILK  FOR USE AS FEED FOR 
CALVES* 

BOl-2021 

AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR CALVES* 

BOl-2022 

AID FOR SKIMMED-MILK  POWDER FOR USE AS 
FEED FOR ANIMALS OTHER  THAN  CALVES 

B01-2023 

AID FOR LIQUID SKIMMED MILK FOR USE AS 
FEED FOR ANIMALS  OTHER  THAN  CALVES 

B01-2024 

AID FOR SKIMMED  MILK  PROCESSED  INTO 
CASEIN* 

1301-2025 

AID FOR POWDERED MILK WITH  10* FAT FOR 
USE AS FEED FOR CALVES 

0,024 

0,061 

-1,754 

0,001 

-1,669 

0,412 

0,917 

-9,171 

4,560 

-3,281 

0,002 

0,028 

0,003 

0,824 

0,066 

0,010 

1,948 

0,011 

0,014 

0,109 

0,017 

-1,429 

-11,695 

-32,278 

-0,025 

-1,223 

-0,905 

-1,534 

0,046 

3,994 

2,337 

-1,335 

-11,635 

-25,510 

-0,025 

-1,198 

-0,905 

0,929 

15,735 

0,995 

115,823 

0,360 

206,257 

8,473 

1,146 

137,447 

5,832 

0,773 

8,773 

2,337 

0,845 

5,382 

0,492 

0,037 

39,464 

43,279 

82,904 

97,232 

73,231 

0,011 

9,129 

0,900 

0,101 

0,000 

430,082 

192,863 

623,141 

1.041,389 

2.287,475 

0,002 

1,412 

3,032  CO 

-60,014 

10,938 

-44,630 

495,365 

25,335 

0,037 

336,211 

0,011 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

16. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

BOl-2029 

OTHER AID 

BOl-202 

AID FOR SKIMMED MILK 

21,568 

41,231 

167,912 

0,360 

291,498 

106,561 

6,528 

211,170 

10,130 

856,958 

BOl-2030 

PRIVATE  STORAGE 

8,513 

1,134 

7,593 

11,179 

3,003 

0,115 

25,049 

1,404 

B01-2031 

TECHNICAL COSTS OF PUBLIC STORAGE 

0,256 

0,156 

3,486 

3,503 

0,485 

5,472 

0,729 

1,994 

0,219 

0,313 

B01-2032 

FINANCIAL COSTS OF PUBLIC STORAGE 

0,241 

0,139 

3,541 

3,452 

0,443 

5,016 

0,689 

1,578 

0,171 

1,048 

B01-2033 

OTHER STORAGE COSTS 

-1,173 

-0,885 

-1,580 

-8,618 

-1,485 

-5,199 

-2,511 

-2,522 

-3,116 

-1,833 

BOl-2034 

DEPRECIATION OF STOCKS 

0,316 

0,033 

22,623 

22,637 

0,423 

31,698 

3,277 

6,354 

2,450 

9,790 

B01-203 

INTERVENTION  STORAGE OF BUTTER AND 
CREAM 

B01-2040 

CONSUMPTION AID FOR BUTTER AND FOR THOSE 
RECEIVING SOCIAL ASSISTANCE* 

8,153 

0,578 

35,663 

20,975 

11,046 

39,990 

2,300 

32,452 

-0,276 

10,722 

12,903 

57,990 

16,614 

16,319 

-28,922 

99,601 

& 

161,603 

12,903 

B01-2049 

OTHER MEASURES 

123,580 

14,116 

128,907 

0,659 

12,193 

210,655 

9,503 

21,765 

0,235 

79,379 

0,821 

70,186 

671,999 

B01-204 

OTHER MEASURES RELATING TO BUTTERFAT 

123,580 

14,116 

128,907 

0,659 

12,193 

210,655 

22,406 

21,765 

0,235 

79,379 

0,821 

70,186 

B01-2050 

STORAGE OF CHEESE 

0,661 

4,563 

0,184 

171,453 

B01-2059 

OTHER  INTERVENTION 

-0,009 

BO1-205 

INTERVENTION  FOR  OTHER  MILK  PRODUCTS 

-0,009 

0,661 

4,563 

0,184 

171,453 

B01-2060 

FINANC.CONTRIBUT.BY  THE  GUARANT.SECTION 
TO NON-MARKETING  AND  CONVERSION  PREMIUMS 

0,001 

0,004 

-0,006 

-0,014 

-0,009 

- 0 , 0 09 

-0,002 

B01-2061 

SCHOOL  MILK 

8,030 

5,072 

52,607 

0,020 

21,747 

64,554 

2,829 

7,705 

0,159 

4,945 

3,045 

49,901 

684,902 

176,861 

-0,018 

176,843 

-0,019 

220,615 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

17. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

BOl-2062 

MARKET DEVELOPMENT MEASURES 

6,413 

8,199 

29,122 

2,478 

6,434 

26,852 

4,624 

14,202 

0,613 

9,653 

2,682 

25,827 

BOl-2063 

IMPROVEMENT OF MILK  QUALITY 

1,687 

10,225 

3,850 

1,988 

8,273 

13,382 

9,270 

0,191 

6,132 

8,779 

8,871 

29,548 

69,586 

17,019 

137,427 

16,854 

26,739 

0,930 

64,296 

6,655 

32,477 

7,724 

9,644 

52,416 

0,066 

16,509 

52,909 

9,737 

0,564 

31,515 

22,547 

0,000 

-0,002 

15,023 

0,039 

-1,251 

0,492 

-0,007 

0,003 

0,184 

BO1-2064 

OTHER MEASURES UNDER THE PROGRAMME TO 
EXPAND THE MARKET FOR MILK PRODUCTS 

B01-2065 

PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION OF MILK PRODUCTION 

B01-2066 

PREMIUM FOR DEFINITIVE CESSATION OF 
MILK PRODUCTION 

BOl-2067 

COMPENSATION FOR TEMPORARY SUSPENSION OF 
QUOTAS 

B01-2068 

PREMIUM FOR DEFINITIVE CESSATION OR 
REDUCTION IN MILK  PRODUCTION 

B01-2069 

OTHER MEASURES 

B01-206 

OTHER MEASURES IN THE MILK AND MILK 
PRODUCTS SECTOR 

B01-2070 

LINEAR  LEVY 
* 

BOl-2071 

SUPER  LEVY(CO-RESPONSIBILITY  -  R.856/84) 

-11,151 

0,577 

-19,244 

-46,259 

-9,067 

-0,028 

-0,668 

-27,257 

32,724 

52,460 

228,983 

6,413 

63,736 

288,758 

47,904 

57,916 

2,457 

110,403 

40,815 

139,532 

-5,740 

-12,749 

-27,807 

-3,942 

-47,618 

-5,255 

-21,954 

-29,967 

-29,832 

-1,087 

B01-207 

FINANCIAL  CONTRIBUTION  BY MILK 
PRODUCERS 

BOl-208 

MEASURES TO ASSIST SMALL  PRODUCERS 

B01-2090 

INDEMNITIES FOR NON-RECEIPT OF MILK 
QUOTAS 

-16,891 

-12,172 

-47,051 

-3,942 

-93,877 

-14,322 

-21,982 

-0,668 

-57,224 

-30,919 

2,048 

3,418  111,278 

24,615 

43,633 

0,609 

30,553 

58,926 

0,000 

B01-2099 

OTHER MEASURES 

1,107 

1,678 

10,460 

0,236 

1,959 

8,855 

1,971 

3,471 

0,101 

4,134 

0,680 

5,349 

B01-209 

OTHER MEASURES IN THE MILK SECTOR 

3,155 

5,096 

121,739 

0,236 

1,959 

33,470 

45,604 

3,471 

0,710 

34,687 

0,680 

64,275 

137,099 

63,777 

0,184 

410,402 

203,631 

14,298 

1.072,103 

-184,865 

-114,184 

-299,049 

0,000 

275,080 

40,000 

315,080 

22,116 

22,116  13 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

18. 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-20 

MILK AND MILK PRODUCTS 

327,247 

435,464 

868,015 

11,868 

112,737  1.086,545 

336,350 

300,337 

3,336  1.283,279 

44,412 

401,697 

5.211,285 

EXPENDITURE CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

19. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

801-2100 

REFUNDS ON BEEF/VEAL 

66,419 

26,208 

469,803 

0,424 

21,629 

296,158 

326,144 

230,463 

0,005 

200,425 

73,544 

1.711,223 

B01-210 

REFUNDS ON BEEF/VEAL 

66,419 

26,208 

469,803 

• 0,424 

21,629 

296,158 

326,144 

230,463 

0,005 

200,425 

73,544 

1.711,223 

B01-2110 

PRIVATE  STORAGE 
* 

B01-2111 

TECHNICAL COSTS OF PUBLIC STORAGE 

B01-2112 

FINANCIAL  COSTS OF PUBLIC STORAGE 

B01-2113 

OTHER PUBLIC STORAGE  COSTS 

BOl-2114 

DEPRECIATION OF STOCKS 

-0,023 

-0,006 

-0,060 

-0,001 

-0,003 

-0,093 

0,759 

14,225 

55,965 

3,604 

57,151 

80,634 

18,537 

0,466 

41,464 

0,238 

4,945 

18,191 

1,162 

19,816 

32,915 

5,618 

0,133 

20,486 

-0,752 

-1,239 

56,026 

-7,737 

-10,911 

-21,279 

-43,966 

-26,543 

-0,756 

-3,900 

-58,142 

272,805 

103,502 

-119/198 

2,778 

73,048 

215,379 

2,027 

215,216 

423,300 

23,055 

0,773 

170,466 

1.126,040 

B01-211 

INTERVENTION  STORAGE OF BEEF 

3,022 

90,978 

345,538 

-7,737 

-4,124 

270,845 

492,882 

20,666 

0,616 

-3,900 

174,271 

1.383,056 

B01-2120 

PREMIUMS FOR SUCKLER  COWS 

15,327 

5,006 

24,876 

11,695 

59,306 

207,330 

85,585 

38,054 

1,222 

3,768 

15,993 

90,091 

B01-2121 

SPECIAL  PREMIUM 

14,706 

12,258 

58,148 

5,433 

18,732 

61,907 

69,602 

34,338 

1,039 

7,929 

6,477 

28,079 

BOl-2122 

CALF  PREMIUMS 

0,020 

0,004 

B01-2123 

PREMIUMS FOR THE SLAUGHTER OF ADULT 
CATTLE OTHER THAN COWS 

BOl-2124 

PREMIUMS FOR FATTENING YOUNG MALE CALVES 

B01-2125 

PROMOTION AND MARKETING  MEASURES 

1,137 

1,271 

2,381 

1,512 

0,857 

0,568 

BOl-2129 

OTHER  INTERVENTION 

1,871 

0,001 

-0,011 

1,421 

4,127 

B01-212 

INTERVENTION OTHER  THAN STORAGE OF 
BEEF 

31,170 

17,264 

84,295 

17,128 

78,038 

271,618 

158,590 

73,254 

2,261 

12,266 

22,470 

123,709 

558,252 

318,651 

0,026 

-0,011 

9,146 

5,998 

892,062 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

20. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BEEF/VEAL 

100,611 

134,450 

899,637 

9,815 

95,543 

838,621 

977,616 

324,382 

2,266 

213,306 

18,570 

371,523 

3.986,341 

" 

! 

i 
! 
! B01-21 

en 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

21. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

! 

1301-220 

EXPORT  REFUNDS  FOR  SHEEPMEAT  AND 
GOATMEAT 

B01-2210 

PRIVATE  STORAGE  * 

B01-2219 

OTHER  INTERVENTION  * 

B01-221 

INTERVENTION  IN  THE  FORM  OF  STORAGE  OF 
SHEEPMEAT  AND GOATMEAT 

0 , 0 47 

0 , 0 47 

0,124 

0,240 

3,470 

3,881 

0,124 

0,240 

3,470 

3,881 

B01-2220 

EWE AND GOAT  PREMIUMS 

1,384 

4,650 

17,050 

198,173 

394,298 

220,333 

173,169 

182,526 

0,088 

19,116 

52,088 

533,779 

1.796,654 

B01-2221 

SLAUGHTER  PREMIUMS 

B01-2229 

OTHER  INTERVENTION 

BOl-222 

INTERVENTION  OTHER  THAN  STORAGE OF 
SHEEPMEAT AND GOATMEAT 

1,384 

4,650 

17,050 

198,173 

394,298 

220,333 

173,169 

182,526 

0,088 

19,116 

52,088 

533,634 

1.796,509 

-0,145 

-0J45 

BOl-22 

SHEEPMEAT AND GOATMEAT 

1,384 

4,697 

17,050 

198,173 

394,422 

220,333 

173,409 

182,526 

0,088 

19,116 

52,088 

537,104 

1.800,390 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF GUARANTEE 

22. 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-230 

REFUNDS  ON PIGMEAT 
* 

BOl-231 

INTERVENTION FOR PIGMEAT 
* 

10,236 

102,719 

32,485 

1,113 

5,338 

6,236 

2,525 

5,615 

23,481 

1,050 

2,673 

0,841 

1,969 

-0,885 

0,074 

-0,134 

0,006 

0,556 

3,034 

193,471 

2,427 

5,025 

BOl-239 

OTHER INTERVENTION 

-0,071 

2,063 

BOl-23 

PIGMEAT 

11,005 

104,688 

33,663 

1,113 

5,412 

6,102 

2,531 

5,615 

27,070 

1,050 

2,673 

200,923 

rO 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

23. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELANO 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

! 

B01-240 

REFUNDS ON EGGS 

1,454 

0,466 

7,556 

0,108 

1,398 

3,227 

0,003 

0,182 

25,633 

0,040 

0,618 

40,685 

1301-241 

REFUNDS  ON  POULTRYMEAT 
* 

B01-249 

OTHER  INTERVENTION 

12,699 

28,475 

10,693 

• 1,252 

1,874 

158,930 

0,141 

1,584 

26,143 

4,580 

3,841 

250,213 

B01-24 

EGGS AND  POULTRYMEAT 

14,153 

28,942 

18,250 

1,360 

3,272 

162,157 

0,144 

1,766 

51,776 

4,620 

4,459 

290,898 

ro 
oo 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

24. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

0,820 

79,973 

8,067 

0,820 

8,067 

79,973 

BOl-250 

TRANSHUMANCE 

BOl-2510 

POSEIDOM 

BOl-2511 

PCfSEIMA 

BOl-2512 

POSEICAN 

BOl-2513 

ISLANDS OF THE AEGEAN  SEA 

BOl-251 

POSEIDOM - LIVESTOCK  PRODUCTS  SECTION 

79,973 

0,820 

8,067 

88,861 

BOl-252 

BEEKEEPING 

BOl-253 

MEASURES  TO CONTROL  EPIZOOTIC  DISEASES 

B01-259 

OTHER 

1301-25 

OTHER ANIMAL  PRODUCT AID MEASURES 

79,973 

0,820 

45,885 

53,953 

45,885 

134,746 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

25. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

B01-260 

REFUNDS ON FISHERY  PRODUCTS 

0,060 

B01-261 

INTERVENTION FOR FISHERY  PRODUCTS 

0,375 

3,508 

0,249 

. 0,854 

10,312 

9,191 

2,585 

1,293 

0,082 

1,830 

2,041 

0,060 

32,320 

B01-262 

INTERVENTION FOR FISHERY  PRODUCTS 

BOl-26 

FISHERIES GUARANTEE  FUND 

0,375 

3,508 

0,309 

0,854 

10,312 

9,191 

2,585 

1,293 

0,082 

1,830 

2,041 

32,380 

B01-2 

ANIMAL  PRODUCTS 

454,774 

711,748  1.836,924 

223,183 

701,671  2.323,769  1.492,635 

815,919 

5,690  1.594,630 

176,522  1.319,498 

11.656,963 

O 

EAGGF GUARANTEE 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

! 

26.  ! 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-300 

REFUNDS ON CEREALS EXPORTED IN THE FORM 
OF CERTAIN SPIRITUOUS BEVERAGES 

—- 

0,029 

0,523 

1,243 

41,120 

42,915 

B01-3010 

CEREALS AND RICE* 

6,348 

16,143 

35,013 

. 2,399 

B01-30U 

SUGAR AND ISOGLUCOSE* 

11,714 

19,905 

42,087 

3,197 

0,652 

3,975 

123,211 

0,001 

63,834 

1,062 

----- 

1,848 

0,005 

28,786 

0,557 

—— 

248,663 

112,076 

B01-3012 

SKIMMED MILK* 

3,971 

10,093 

5,750 

0,527 

18,643 

0,804 

0,026 

64,071 

0,058 

—.-- 

103,944 

BOl-3013 

BUTTER* 

13,121 

4,283 

3,744 

0,004 

----- 

3,570 

—— 

0,089 

13,134 

0,015 

- 

37,961 

BOl-3014 

EGGS* 

1,527 

0,668 

2,832 

0,016 

0,013 

0,729 

4,115 

0,003 

--.— 

----- 

9,904 

B01-3019 

OTHER AGRICULTURAL  PRODUCTS 

6,141 

9,223 

-0,015 

17,657 

42,852 

33,620 

3,758 

-0,349 

0,000 

75,166 

—- 

188,054 

B01-301 

B01-30 

REFUNDS ON CERTAIN GOODS OBTAINED BY 
PROCESSING AGRICULTURAL  PRODUCTS 
REFUNDS ON CERTAIN GOODS OBTAINED BY 
PROCESSING AGRICULTURAL  PRODUCTS 

42,823 

51,093 

98,649 

6,128 

17,657 

69,705 

33,620 

130,439 

0,032 

173,592 

1,696 

75,166 

42,823 

51,093 

98,649 

6,128 

17,686 

69,705 

34,143 

131,683 

0,032 

173,592 

1,696 

116,286 

700,601 

743,516 

!w 
f4, 

EAGGF GUARANTEE 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

! 

27.  ! 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

B01-310 

1301-31 

ACCESSION COMPENSATORY  AMOUNTS GRANTED 
IN INTRA-COMMUNITY  TRADE 
ACCESSION COMPENSATORY  AMOUNTS  GRANTED 
IN INTRA-COMMUNITY  TRADE 

-0,053 

0,084 

1,576 

0,915 

0,289 

0,002 

2,927 

0,008 

1,316 

0,075 

-0,053 

0,084 

1,576 

0,915 

0,289 

0,002 

2,927 

0,008 

1,316 

0,075 

7,139 

7,139 

CO 
rO 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

B01-320O 

M.C.A.ON IMPORTS GRANTED BY IMPORTING 
MEMBER  STATES  (WITH A DEPREC.CURRENCY) 

-0,016 

9,203 

10,310 

0,043 

-0,007 

6,413 

0,007 

41,600 

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.) 

BOl-3203 

M.C.A.ON EXPORTS GRANTED BY EXPORTING 
MEMBER STATES (WITH AN APPREC.CURREN.) 

B01-3204 

M.C.A.ON EXPORTS LEVIED BY EXPORTING 
MEMBER STATES (WITH A DEPREC.CURRENCY) 

B01-320 

MONETARY  COMPENSATORY  AMOUNTS IN 
INTRA-COMMUNITY  TRADE 

B01-3210 

PART.OF  M.C.A.GRANTED  ON  IMP.(INTO  MEMB. 
STAT.WITH  A  DEPREC.CURRJEXC.IMPORT  LEVY 

1301-3211 

M.C.A.ON  EXPORTS  GRANTED  BY  EXPORTING 
MEMBER  STATES  (WITH  AN APPREC.CURRENCY) 

B01-321 

MONETARY  COMPENSATORY  AMOUNTS IN TRADE 
WITH THIRD COUNTRIES 

B01-32 

MONETARY  COMPENSATORY AMOUNTS LEVIED OR 
PAID IN TRADE IN AGRICULTURAL  PRODUCTS 

5,904 

9,681 

27,792 

•  -—•-

51,752 

0,771 

2,591 

4,595 

0,30i 

0,000 

-2,669 

_0,056 

1,244 

0,006 

0,154 

0,000 

-3,388 

0,000 

-0,005 

-7,706 

-1,495 

-37,559 

5,889 

9,681 

27,435 

5,815 

8,886 

51,796 

0,758 

-1,293 

2,597 

-1,335 

8,635 

0,007 

0,363 

0,115 

17,003 

-0,032 

0,000 

0,000 

0,070 

-0,032 

0,007 

0,363 

0,115 

0,000 

0,070 

17,003 

28. 

TOTALS 

67,553 

103,086 

-2,970 

1,348 

-50,153 

118,864 

17,488 

0,038 

.<*> 
fW 

17,526 

5,889 

9,681 

27,403 

5,821 

9,250 

51,796 

0,758 

-1,178 

2,597 

-1,265 

25,638 

136,390 

BO1-330 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID (CEREALS)* 

B01-331 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID (RICE)* 

BOl-332 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID (SUGAR)* 

BOl-333 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID (VEGETABLE OIL/OLIVE  OIL)* 

B01-334 

B01-335 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID (SKIMMED-MILK  POWDER)* 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID  (BUTTEROIL)* 

B01-33 

REFUNDS IN CONNECTION WITH  COMMUNITY 
FOOD AID 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

29. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

14,363 

3,051 

2,729 

0,128 

64,563 

1,204 

0,327 

0,129 

3,510 

0,036 

0,976 

0,243 

15,846 

14,991 

15,898 

9,366 

1,086 

9,670 

2,303 

90,005 

16,125 

0,976 

49,925 

3,388 

30,367 

3,051 

18,628 

0,371 

64,563 

10,452 

17,050 

0,327 

12,102 

3,510 

160,419 

* 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

30. 

BELGIQUE 

DANMARK DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

30,348 

46,658 

17,935 

— 

— 

5,337 

—- 

100,278 

----- 

—~ 

30,348 

46,658 

17,935 

5,337 

~— 

100,278 

B01-340 

INTEREST PAYMENTS TO M.S.,AFTER CHANGES 
IN METHOD OF FINANC.EAGGF GUAR.EXPEND. 

B01-34 

INTEREST PAYMENTS TO M.S.FOLLOW.CHANGES 
IN METHOD USED FOR FINANCING  EXPENDITURE 

en 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

31. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

2,419 

0,970 

7,874 

34,597 

30,604 

4,281 

20,706 

0,026 

1,461 

9,488 

17,786 

130,211 

2,419 

0,970 

7,874 

34,597 

30,604 

4,281 

20,706 

0,026 

1,461 

9,488 

17,786 

130,211 

B01-350 

DISTRIBUTION OF AGRICULTURAL  PRODUCTS  TO 
DEPRIVED  PERSONS IN THE  COMMUNITY 

B01-35 

DISTRIBUTION OF AGRICULTURAL  PRODUCTS TO 
DEPRIVED  PERSONS  IN THE  COMMUNITY 

CO 
CD 

BOl-360 

B01-361 

MEASURES TO COMBAT FRAUD AFFECTING THE 
EAGGF GUARANTEE  SECTION 

CENTRALIZED SYSTEM FOR MONITORING 
AGRICULTURAL  MARKET  TRENDS 

B01-36 

MEASURES TO COMBAT FRAUD AFFECTING THE 
EAGGF GUARANTEE  SECTION 

EXPENDITURE CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

32. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

80,121 

),121 

80,121 

80,121 

CO 

EAGGF GUARANTEE 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

! 

33.  ! 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

B01-370 

1301-37 

CLEARANCE  OF PREVIOUS YEARS'ACCOUNTS AND 
RESIDUAL  APPROPRIATIONS 
CLEARANCE OF PREVIOUS YEARS'ACCOUNTS AND 
RESIDUAL  APPROPRIATIONS 

-11,346 

1,756 

-99,317 

-17,610 

-69,951 

-26,068 

-14,150 

-136,641 

-0,141 

-1,703 

-1,492 

-8,151 

-11,346 

1,756 

-99,317 

-17,610 

-69,951 

-26,068 

-14,150 

-136,641 

-0,141 

-1,703 

-1,492 

-8,151 

-384,813 

-384,813 

CO 

EAGGF GUARANTEE 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

! 

34.  ! 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

B01-3800 

AID FOR SMALL PRODUCERS OF ARABLE CROPS 

B01-3801 

B01-3802 

ENCOURAGEMENT FOR GROWING TRADITIONAL 
CEREALS 
AID FOR SMALL COTTON PRODUCERS 

0,001 

0,000 

0,002  • 

-—— 

0,139 

0,000 

21,654 

1,051 

.—_ 

__— 

_ 

BO1-3803 

PURCHASE OF MILK QUOTAS 

-0,021 

B01-3804 

SUCKLER-COW PREMIUM FOR MIXED HERDS 

0,705 

1,493 

0,023 

5,599 

3,865 

—— 

0,132 

0,487 

- r— 

0,487 

0,000 

--— 

0,143 

22,704 

-0,021 

11,816 

B01-3805 

B01-3809 

EWE PREMIUM IN LESS-FAVOURED AND 
MOUNTAIN AND HILL AREAS 
OTHER 

B01-380 

DIFFERENTIAL APPLICATION OF AGRICULTURAL 
MARKET MECHANISMS 

B01-381 

QUALITY  PROMOTION MEASURES 

B01-382 

INFORMATION ON RURAL DEVELOPMENT 

B01-389 

OTHER RURAL DEVELOPMENT MEASURES 

B01-38 

RURAL DEVELOPMENT SCHEMES LINKED TO 
MARKET OPERATIONS 

0,298 

45,328 

54,141 

98,288 

49,822 

26,154 

26,086 

0,033 

0,064 

6,231 

102,979 

—— 

409,424 

1,004 

0,000 

46,823 

75,795 

99,362 

55,539 

30,019 

26,086 

0,033 

0,196 

6,718 

102,979 

444,553 

!W 
,<0 

--— 

0,125 

0,125 

1,004 

0,000 

46,823 

75,795 

99,362 

55,539 

30,019 

26,086 

0,033 

0,196 

6,718 

102,979 

0,125 

444,678 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

! 
35.  ! 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

! 

1301-390 

OTHER  MEASURES 

UOl-39 

OTHER  MEASURES 

B01-3 

ANCILLARY  EXPENDITURE 

71,156 

66,498 

92,269 

109,933 

138,888 

246,428 

83,439 

60,633 

0,276 

188,253 

21,797 

258,123 

80,246 

1.417,939 

4*. o 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

36. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS  ! 

BOl-400 

CONVENTIONAL  SET-AIDE - SCHEME 

0,202 

0,969 

76,566 

5,479 

63,434 

0,085 

155,476 

0,014 

3,436 

22,902 

B01-401 

TEMPORARY  FALLOWING  SCHEME 

0,237 

0,434 

39,335  . 0,071 

21,269 

32,922 

0,110  1,656 

0,007 

0,402 

1,749 

328,564 

98,192 

B01-40 

SET-ASIDE 

0,439 

1,403  115,902 

0,071 

26,749 

96,356 

0,195  157,132 

0,014 

3,443 

0,402 

24,651 

426,756 

EAGGF  GUARANTEE 

EXPENDITURE  CHARGED AGAINST  THE 1993 BUDGET  (ECU MILLION) 

37. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

1)01-410 

INCOME AID 

B01-41 

INCOME AID 

0,768 

6,194 

5,194 

15,740 

0,768 

6,194 

5,194 

15,740 

7,866 

7,866 

35,763 

35,763 

801-4 

SET-ASIDE AND INCOME AID 

0,439 

2,171 

122,096 

0,071 

31,943 

112,096 

0,195 

164,998 

0,014 

3,443 

0,402 

24,651 

462,520 

ro 

EXPENDITURE CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

38. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL UNIT.KINGD  COMMUNITY 

TOTALS 

! 

BOl-500 

ACCOMPANYING  MEASURES 

0,008 

0,148 

46,912 

21,340 

8,809 

118,178 

0,853 

5,619 

1,384 

1,295 

17,133 

221,678 

B01-50 

ACCOMPANYING  MEASURES 

0,008 

0,148 

46,912 

21,340 

8,809 

118,178 

0,853 

5,619 

1,384 

1,295 

17,133 

221,678 

B01-5 

ACCOMPANYING  MEASURES 

0,008 

0,148 

46,912 

21,340 

8,809 

118,178 

0,853 

5,619 

1,384 

1,295 

17,133 

221,678 

EXPENDITURE  CHARGED AGAINST THE 1993 BUDGET  (ECU MILLION) 

EAGGF  GUARANTEE 

39. 

BELGIQUE 

DANMARK  DEUTSCHLAND 

ELLAS 

ESPANA 

FRANCE 

IRELAND 

ITALIA LUXEMBOURG  NEDERLAND 

PORTUGAL  UNIT.KINGD  COMMUNITY 

TOTALS 

B'Ji-600 

MONETARY  RESERVE 

1301-6U 

MONETARY  RESERVE 

B01-6 

MONETARY  RESERVE 

EUROPEAN AGRICULTURAL  GUIDANCE AND 
GUARANTEE  FUND, GUARANTEE  SECTION 

RN  EUROPEAN AGRICULTURAL  GUIDANCE AND 

GUARANTEE  FUND, GUARANTEE  SECTION 

1.292,375,  1.327,947  4.929,665  2.710,234  4.172,658  8.124,325  1.636,566  4.753.517  .  7,320  2.327,384 

478,059  2.736,229 

9'' 154 

34.590,432 

6,360 

6,762 

46,490 

4,783 

2,997 

6C.44C 

13,35: 

11,920 

0,697 

. 6 46 

2,287 

157,734 

TOT EUROPEAN AGRICULTURAL  GUIDANCE AND 

1.298,734  1.334,710  4.976,155  2.715,01?  4.175,655  8.184,766  1.649,918  4.765,436 

7,320  2.328,081 

478,059  2.737,875 

96.441 

34.748,166 

GUARANIEE  FUND, GUARANTEE  StCTION 

l'u'iAL 

:v:AL 

TOTAL 

T01AL COSTS CONCERNING THE EAGGF, 
GUARANTEE  SECTION, AND  EQUIVALENT 
RN  TOTAL COSTS CONCERNING  THE EAGGF, 
GUARANTEE  SECTION, AND  EQUIVALENT 
TOI TOTAL COSTS CONCERNING  THE EAGGF, 
GUARANTEE  SECTION, AND EQUIVALENT 

Footnote to Annex II 

1.252,375  1.327,947  4.929,665  2.710,234  4.172,658  8.126,325  i.636,566  4.753,517 

7,320  2.327,384 

478,059 

'..Tit,,229 

94,154 

34.590,432 

6,360 

6,762 

46,490 

4,783 

2,997 

60,440 

13,352 

11,920 

0,697 

1,646 

2,287 

157,734 

1.298,734  1.334,710  4.976,155  2.715,017  4.175,655  8.184,766  1.649,918  4.765,436 

7,320  2.328,081 

478,059  2.737,875 

96,441 

34.748,166 

The breakdown of expenditure by Member State is made purely for accounting purposes and must be treated with the utmost caution if analytical conclusions are 
to be drawn from it, given that, firstly, the deadlines for payments may differ very considerably depending on the Member State and, secondly, that the ex 
penditure incurred by the latter on account of the fact that the Community constitutes for agricultural products a unified economic area. As an example of 
this, some export refunds for a product coming from one Member State are paid by another Member State or buying-in may take place in a neighbouring country. 

CHAPTERS 

SECTOR OR TYPE OF MEASURE 

19  8 9 

19  9 0 

19  9 1 

19  9 2 

19  9 3 

ANNEX  3 : EAGGF  GUARANTEE  EXPENDITURE BY SECTOR  (1)  (2) 

(ECU mi I I ion) 

81 -  10 

CEREALS AND RICE 
Of which  CEREALS 

Bl -  11 

Bl -  12 

Refunds 
Intervention, of which: 
- Product ion refund* 
- Aid for durum wheat 
- Storoge 
- Co-responsibility  levy 

of which  RICE 

Refunds 
Intervention 

SUGAR 

Refunds 
Intervention, of which: 

- Reimbursement of storage costs 

OIL AND FATS 
of which OLIVE OIL 

Refunds 
Intervention 
of which OILSEEDS 

Refunds 
Intervention, of which: 

- Rape and sunflower  seed 
-  Soya 
- Flax seed 

B1 -  13 

PROTEIN  PLANTS 

Refunds 
Intervention, of which: 

- Peas and field beans 
- Dried fodder 

Refunds 

- Fresh 
- Processed 

Intervention 
- Fresh 
- Processed 

81 -  16 

WINE  PRODUCTS 

Refunds 
Intervention, of which: 
- Private storage old 
- Compulsory  distillation of the 

by—products of wine-moking 

-  Distillation 

Bl -  17 

TOBACCO 

Refunds 
Intervention 

( 3 . 2 6 1 . 5) 
3 . 1 5 0 ,0 

2.597.1 
552,9 

( 3 . 8 8 4 . 6) 
3 . 7 9 9 ,5 

2. 
1. 

4 4 3 ,4 
3 5 6 .1 

301.2 
365.0 
576.4 
-720.5 

275,9 
4 1 9 .5 
1 . 2 5 1 ,4 
- 6 5 6 ,2 

8 5 .1 

1 . 3 8 8 ,3 

29.1 
56.0 

925.9 
462,4 

4 2 1 .6 

3 8 3 ,3 

( 4 . 6 4 5 . 2) 
1.168,2 

3 . 4 7 7 .0 

134.9 
. 0 3 3 .3 

1.0 
, 4 7 6 .0 

111.5 

1 . 9 7 9 ,8 

4 5 .3 
6 6 ,2 

1.451,3 
528.5 

( 4 . 1 3 8 , 1) 
1 . 4 6 4 ,5 

2 . 6 7 3 .6 

9 3 ,1 
1 . 3 7 1 .4 

5 .8 
2 . 6 6 7 ,8 

( 5 . 1 8 9 . 3) 
5 . 0 7 7 .4 

3 . 6 0 1 ,5 
1.475.9 

( 5 . 5 4 4 , 2) 
5 . 4 5 6 ,9 

3 . 1 3 9 .7 
2 . 3 1 7 .2 

4 1 9 ,1 
5 1 6 ,1 
. 4 1 9 .4 
9 2 4 .3 

8 7 .3 

1 . 9 3 7 .4 

9 1 ,8 
4 ,5 

1 . 3 0 5 .6 
6 3 1 ,8 

360.7 
456.4 
.497.4 
.098,8 

( 6 . 6 2 9 . 8) 
6 . 5 6 0 .3 

2 . 7 8 8, 
3 . 7 7 1, 

69.5 

2 . 1 8 8 .6 

1.531, 
657, 

4 1 5 .7 
425.9 
2 . 7 2 3 ,8 
89.6 

460,9 

496.1 

5 0 1 .7 

( 5 . 8 8 6 . 3) 
1 . 7 5 4 .3 

4 . 1 3 2 ,0 

4 8 .4 
1 . 7 0 5 .9 

0 .1 
4 . 1 3 1 ,9 

( 5 . 5 3 1 , 6) 
2 . 4 6 8 ,2 

' 
3 . 0 6 3 .4 

68, 
2.399, 

0, 
3.063, 

1 1 1 .9 

1 . 8 1 4 ,9 

7 7 ,8 
3 4 ,1 

1.251.2 
563,7 

( 5 . 4 2 3 , 7) 
1 . 8 7 4 ,2 

3 . 5 4 9 .5 

111.8 
1 . 7 6 2 ,4 

0.5 
3 . 5 4 9 ,0 

.176,6 
460,4 
30.0 

2 . 8 5 6 ,2 
581.3 
37.6 

.876.7 
594.6 
76.4 

. 1 1 8 .2 
4 7 8 ,4 
125.7 

.)2.  8 7 8 ,6 

183,3 

J. 

642,9 

8 3 4 ,8 

959,0 

862.0 

1 . 0 8 3 .8 

642,9 

8 3 4 ,8 

5 8 0 .3 

1 . 2 5 3 .0 

80.6 

1 . 1 7 2 ,4 

745,2 

54.7 
690,5 

4 2 3 .5 
2 1 8 ,9 

2 9 ,1 
5 7 0 .9 

6 3 .4 
15.3 

433.1 
506.8 

67.4 

78.5 
422.5 

536,4 
298.0 

40.3 
539.8 

67,0 
13,6 

603,4 
569,0 

39.9 

6 8 .3 
267.4 

5 2 1 ,8 

1.106.5 

1 . 0 4 7 ,8 

959.0 

9 4 .8 

1 . 0 1 1 ,7 

5 5 .5 
9 9 2 .3 

550.8 
403.9 

33.6 
487.9 

76.9 
17.9 

412.0 
599.7 

72.3 
367,2 

862.0 

1 . 0 8 3 .8 

7 7 1 ,3 

1 . 2 6 1 .7 

1.  1 4 5 ,0 

7 7 .3 
1 . 0 0 9 ,9 

4 8 0 ,3 
3 8 0 .2 

2 9 .0 
7 4 2 .1 

91  .6 
2 5,  1 

516.0 
629.0 

4 0 .4 

8 9 .2 
3 2 0 .7 

860.6 

1 . 6 7 2 .2 

187,5 

1.509,6 

100 
1.409 

I 

55É 
523,7 

29.6 
830.8 

156.4 
3 1 .1 

919,5 
565.2 

57,5 

76.7 
464,3 

7 8 ,7 

939.9 

1 . 1 * 7 ,7 

45,3 
1.102,4 

1 . 1 3 8 .8 

1 . 2 3 2 .1 

1 . 3 2 9 ,6 

1.233,0 

1 . 1 6 5 ,1 

6 1 .9 
1 . 0 7 6 .9 

6 1 .9 
170,2 

6 5 ,3 
1.264.3 

7 1 ,9 
1 . 1 6 1 .1 

36, 
1.128, 

B1 -  1* 

FIBER PLANTS AND SILK WORMS, of which: 

6 0 0 ,7 

81 -  15 

FRUIT AND VEGETABLES 

1 . 0 1 8 .6 

- Flax and hemp 
- Cotton 

ANNEX  3  : EAGGF  GUARANTEE  EXPENDITURE  BY  SECTOR  (1)  (2)  (CTD) 

(ECU mi I I ion) 

CHAPTERS 

SECTOR  OR  TYPE  OF  MEASURE 

19 9 0 

Bl -  18 

OTHER  SECTORS  OR  PLAN  PRODUCTS, of  which: 

84.5 

67.6 

302.7 

-  Seeds 
-  Hops 

62.2 
21,0 

73,5 
10.6 

66.7 
0.9 

81,5 
9.9 

70.4 
24,5 

TOTAL  FOR  TITLE  B1  - 1 

14.011,9 

14.648.0 

17.460,2 

18.885.8 

20.831.3 

Bl -  20 

MILK  AND  MILK  PRODUCTS 

4.987.0 

4.955.9 

5.636.6 

4.006.8 

5.211,3 

Refunds 
Intervention,  of  which: 

-  Aid  for  skimmed  milk 
-  Storage  of  skimmed  milk 
-  Storoge  of  butter 
-  Disposal  of  butter 
-  Fin. contribution  of milk  producers 
-  Expansion  of  the markets 

81  -  21 

B1  -  22 

BEEFAEAL 
Refunds 
Intervention,  of  which: 

-  PublIc  and  prIvate  storage 
-  Suck 1er  cow  premium 
-  Special  premium 
SHEEPMEAT  AND  GOATMEAT 

Refunds 
Intervention 

81  -  23 

PIGMEAT 

81  -  24 

Refunds 
Intervent ion 
EGGS AND  POULTRY 

Refunds 

-  Eggs 
-  Poultry 

81  -  25 
Bl  -  26 

OTHER  MEASURES  CONCERNING  ANIMAL  PRODUCTS 
EUROPEAN  FISHERIES  GUARANTEE  FUND  (3) 

Refunds 
Intervention 

2.868.6 
2.118.4 

1.930.8 
3.025.1 

2.249, 
3.387, 

2.056, 
1.950, 

2.287.5 
2.923,8 

1.080,5 
2.2 
456.4 
354.9 
-890.3 
225,8 

8 4 3 ,9 
3 9 4 ,7 
5 8 0 ,5 
5 2 4 .9 
- 3 4 8 .3 
2 6 8 .6 

1 . 0 5 2 ,7 
2 7 0 ,5 
6 6 1 .4 
6 6 9 .6 
-  3 5 2 ,4 
2 4 8 .3 

1 . 0 8 6 .5 
-  4 3 2 .9 
8 8 .3 
5 0 8 .5 
-  3 6 8 .0 
3 0 1 .8 

2.428.5 

2 . 8 3 3 .2 

4 . 2 9 5 .0 

4 . 4 1 3 .8 

3 . 9 8 6 ,3 

1.343,1 
1.085,4 

110.0 
7 2 3 .2 

1.282, 
3 . 0 1 2, 

1 . 3 3 2 .5 
3 . 0 8 1 .3 

1 . 7 1 1 .2 
2 . 2 7 5 .1 

6 6 3 .0 
182.3 
158.1 

9 9 7 ,7 
2 9 2 .4 
4 0 1 .5 

. 3 0 2 ,8 
3 6 6 .9 
3 3 4 .9 

. 1 9 0 .6 
4 3 6 .7 
4 5 3 .5 

1 . 4 5 2 ,8 

1 . 4 5 2 ,3 

1.790.4 

1.749.2 

1 . 8 0 0 .4 

1 . 4 5 2 .8 

199.0 
6 2 .0 

2 3 4 .1 

234.1 

2 4 6 .9 

1 7 8 .5 

1 . 4 5 2 .3 

174.0 
7 2 .9 

178.5 

2 5 2 .2 

169,2 

1 . 7 9 0 .4 

1 9 9 .5 
5 2 .7 

169.2 

4 8 .4 
185.7 

3 3 .1 
145,4 

141,6 

193,2 

1 . 7 4 9 .2 

130.4 
1 1 .2 

193,2 

3 5 ,7 
1 3 3 ,5 

6 .0 

3 2 .8 
160.4 

2 0 0 .9 

2 9 0 .9 

134.8 
3 2 ,4 

1 . 8 0 0 .4 

193.5 
7,4 

2 9 0 .9 

0 ,1 
3 2 .3 

- 

8 5 7 .0 
4 4 .6 
161.6 
6 8 4 .9 
-  2 9 9 .1 
4 2 1 ,7 

1 . 3 8 3 .1 
5 5 8 ,2 
3 1 8 .7 

-si 

4 0 .7 
2 5 0 .2 

TOTAL  FOR  TITLE  B1 -  2 

9.363.4 

9.666.8 

12.143.4 

10.510.6 

11.657.0 

81  -  30 

Bl  -  31 

Bl  -  32 

REFUNDS  ON  CERTAIN  GOODS  OBTAINED  BY 
PROCESSING  AGRICULTURAL  PRODUCTS 

ACCESSION  COMPENSATORY  AMOUNTS  GRANTED  IN 
INTRA-COMMUNITY  TRAOE 

MONETARY  COMPENSATORY  AMOUNTS  LEVIED OR 
PAID  IN  INTRA-COMMUNITY  TRADE 

552,1 

41,5 

322.8 

511.5 

36.6 

270.9 

704.1 

28,3 

130.7 

699,6 

28,2 

0.9 

743.5 

136,4 

1 

(ECU mi 1 1 ion) 

CHAPTERS 

SECTORS OR TYPE OF MEASURE 

19  8 9 

19  9 0 

19  9 1 

19 9 2 

19 9 3 

ANNEX  3 : EAGGF  GUARANTEE  EXPENDITURE BY SECTOR  (1) (2)  (CTD) 

Bl -  33 

B1 -  34 

Bl -  35 

Bl -  36 

Bl -  37 

81 -  38 

REFUNDS  IN CONNECTION WITH COMMUNITY 
FOOD AID 

INTEREST PAYMENTS TO MEMBER STATES AFTER 
CHANGES  IN METHOO OF FINANCING EXPENDITURE 

132,6 

48.5 

DISTRIBUTION OF AGRICULTURAL PRODUCTS TO 
THE MOST DEPRIVED PERSONS IN THE COMMUNITY 

132.9 

MEASURES TO COMBAT FRAUD  IN CONNECTION 
WITH THE EAGGF GUARANTEE SECTION 

85.6 

66.6 

136,9 

3.0 

217,0 

84.7 

145.0 

20,1 

CLEARANCE OF ACCOUNTS OF PREVIOUS YEARS 
AND REMAINING APPROPRIATIONS 

-202,7 

-377.9 

-437.8 

RURAL DEVELOPMENT MEASURES LINKED TO 
THE MARKETS 

TOTAL FOR TITLE Bl - 3 

TOTAL FOR TITLES 81 - 1. 81 - 2, BT - 3 

Bl -  40 

SET-ASIDE(4) 

81 -  41 

INCOME AID(4) 

TOTAL FOR TITLE Bl - 4 

81 -  50 

ACCOMPANYING MEASURES(4) 

1.027.7 

24.403,0 

3.0 

-

3.0 

-

733.2 

25.048,0 

21,2 

-

21.2 

-

388.2 

1.280.3 

30.883.9 

76.9 

-

76.9 

-

221.6 

86.0 

130.2 

24.6 

79.0 

304.4 

1.574,5 

30.970.9 

147,6 

-

147.6 

-

160.4 

100.3 

130.2 

80.1 

- 384.8 

444,7 

1.417.9 

33.906.1 

426.8 

35.8 

462.6 

221.7 

TOTAL FINANCEO WITHIN THE GUIDELINE 

24.406.0 

25.069,2 

30.960.8 

31.118.5 

34.590.4 

[GUIDELINE] 

[Bl -  60] 

[MONETARY RESERVE1 

EXPENDITURE FINANCED OUTSIDE THE GUIDELINE 

8 2 - 90 

FISHERIES GUARANTEE FUN0{3) 

8 0 - 10 

Refunds 
Intervention 

REPAYMENT TO MEMBER STATES OF COST OF 
DEPRECIATION OF STOCKS OF AGRICULTURAL 
PROOUCTS ANO SPECIFIC DISPOSAL OF 
BUTTER FROM PUBLIC STOCKS 

EXPENDITURE USING APPROPRIATIONS 
CARRIED OVER FROM PREVIOUS YEAR 

[28.624,0] 

[1.000,0] 

[30.630,0] 

[1.000,0] 

[32.511.0] 

[1.000.0] 

[35.039,0] 

[1.000,0] 

24.0 

23,6 

26.2 

32,1 

0.1 
23.9 

23.6 

26.2 

1.9 
30.2 

1.442.9 

1.360,7 

797,3 

601.6 

799.5 

157.4 

TOTAL EAGGF GUARANTEE EXPENDITURE 

25.872.9(5) 

26.453.5(5) 

32.385.9(5) 

32.107,5(5) 

157,7 

34.748.1 

& 

[36.657,0] 

[1.000.0] 

(1)  The expenditure  Is based on the claims by the Member  States  under  the advance  payments  arrangements  and charged  to each  year  in accordance  with  Article  100 of the Financial  Regulation. 
(2)  Expenditure charged  from  18 October  to 15 October of the following  year. 
(3)  The European  Fisheries Guarontee  Fund  expenditure  have  been  financed  within  the guideline  since 1993. 
(4)  Set—aside  payments by the Guidance  Section,  income aid ond accompanying  measures  have been  financed  within  the guideline  since 1993. 
(5)  Not including  set-aside  payments by the Guidance Section and income aid, which  were not in charge of the Guarantee  Section. 

ANNEX 4 
BREAKDOWN  OF EXPENDITURE BY SbC'IOR AND ECONOMIC CATEGORY 

1993 (1) - (not  including expenditure using appropriations carried  over  from  1992) 

SECTORS 

ECU million 

ECU million 

ECU million 

TOTAL  EXPENDITURE 

EXPORT REFUNDS 

INTERVENTION  (3) 

(2)  I 

1.10 

1.11 
1.12 

1.13 

1.14 

1.15a 
1.15b 
1.16 
1.17 
1.18 

1.20 

1.21 
1.22 
1.23 
1.24 
1.25 
1.26 
1.30 
1..33 
1.38 

CEREALS AND RICE  (4) 
- of which rice 
SUGAR 
OILS AND FATS (4) 
- of which olIve oil 
- of which oilseeds 
PROTEIN PLANTS 
- of which peas and field beans 
- of which dried fodder 
FIBRE PLANTS 
- of which flax and hemp 
- of which cotton 
FRESH FRUIT AND VEGETABLES  (4) (5) 
PROCESSED FRUIT AND VEGETABLES  (4) 
WINE PRODUCTS 
TOBACCO  (4) 
OTHER CROP OR SECTOR PRODUCTS 
- of which seeds 
MILK PRODUCTS 
- of which skimmed  ml Ik 
- of which butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT  (4) 
EGGS AND POULTRY 
OTHER ANIMAL  PRODUCT AID MEASURES 
FISHERIES GUARANTEE  FUND 
NON-ANNEX  II PRODUCTS 
REFUNDS  "FOOD AID" MEASURES 
DIFFERENTI AT I ON OF AGRICULTURAL 
MARKET MECHANISMS 
SET-ASIDE 
INCOME AID 
ACCOMPANYING  MEASURES 

1.40 
1.41 
1.50 
S U B T O T AL 
1.31 B1.32 ACAs MCAs 
1.34 
1.36 
1.37 

T O T AL 

INTEREST REFORM  FOR  FINANCING 
MEASURES TO COMBAT FRAUD 
CLEARANCE OF PREVIOUS YEARS 
FOOD AID (5) 
OTHER  (4) 

(69,5) 

(2.464,2) 
(3.063,4) 

(558,7) 
(523,7) 

(29,6) 
(830,8) 

(70,4) 

(1.005,2) 
(1.276,6) 

6.607 

2.188,6 
5.527,6 

1.083,8 

860,6 

1.067,7 
596,3 
1.509,6 
1.163,8 
190,0 

5.211,3 

.986,3 
.800,4 
195,9 
290,9 
88,8 
32,4 
743,5 
160,4 

444,7 
426,8 
35,8 
221.7 
34.433,9 
143,5 
100,3 
80,1 
-  384,8 
138,0 
79.4 
34.5ÔÔ 4 

19,2 

6,3 
16,0 

3,1 

2,5 

3,1 
1,7 
4,4 
3,4 
0,5 

2.848,1 

1.531,4 
68,8 

156,4 
31,1 
100,2 
36,2 

15,1 

2.287,5 

1.711,2 

193,5 
290,9 

0,1 
743,5 
160,4 

11,5 
5,2 
0,6 
0,8 
0,2 
0,1 
2,1 
0,5 

1,3 
1,2 
0,1 

0,4 
0,3 
0,2 
-  1,1 
0,4 
0.2 
ToT^ 

(59,3) 

(68,8) 
(P.m.) 

(-) 
(-) 

(-) 
(-) 

(192,9) 
(430,1) 

28,0 

15,1 
0,7 

3.758,9* 

657,2 
5.458,8 

1.083,8 

860,6 

911,3 
565,2 
1.409,4 
1.127,6 
190,0 

1,5 
0,3 
1,0 
0,4 

22,5 

2.923,8* 

16,8 

1,9 
2,9 

p.m. 
7,3 
1,6 

2.275,1 
1.800,4 
2,4 

88,8 
32,3 

444,7 
426,8 
35,8 
221.7 
24.274,6 

(10,2) 

(2.395,4) 
(3.063,4) 

(558,7) 
(523,7) 

(29,6) 
(830,8) 

(70,4) 

(812,3) 
(846,5) 

15,5 

2,7 
22,4 

4,5 

3,5 

3,8 
2,3 
5,8 
4,6 
0,8 

12,0 

9,4 
7 4-k 
p.m.  To 

0,4 
0,1 

1,8 
1,8 
0,2 
0.9 

100 

10.159,3 

100 

SOlt  : 

29,5  % 

-1- 

-Lsolt  : 

70,5 % 

of. 

a g r i c u l t u r al 

e x p e n d i t u re  (34.433,9) 

(1) Expenditure charged against the  1993 budget. 
(2) Budget chapters or articles. 
(3) The breakdown of  Intervention by economic category  Is shown  In Annex 7. 
(4) In «OTHERS» are  Included expenditure on: drought  in Portugal  (ECU 22,8 million - B01.10). register  of olive cultivation  (ECU 4,0 million - B01.12), register 
of  citrus cultivation  (ECU 0,5  million  - B01.15),  control  agencies  for  tobacco  (ECU  1,2  million  -  B01.17),  an  expenditure  of  ECU 5,0  million  for  pigmeat 
(B01.23) and ECU 45,9 million for measures to control  epizootic diseases  (B01.25). These amounts are not taken  into account  In the concerned chapters. 
(5) Food aid: ECU 7,8 million chapter Bl.15 - fruit and vegetables given to Eastern countries and ECU  130,2 million chapter B1.35 - distribution  of agricultural 

products to deprived persons  in the Community. 

(*)  Including co-responsibility  levies for cereals and the financial contribution of milk producers. 

BREAKDOWN OF EXPENDITURE BY SECTOR AND ECONOMIC CATEGORY  (1989-1993) 

ANNEX 5 

1 9 8 9 (1) 

1 9 9 0 (1) 

19  9 1 (1)(2)(3) 

19  9 2 (1) (3) 

1 9 9 3 (2) (3) 

ECU Mil. 

% 

ECU Mil. 

% 

ECU Mil. 

% 

ECU Mil. 

% 

ECU Mil. 

% 

Total expenditure 

25.840,0 

100,0 

26.527,5 

100,0 

31.891,0 

100,0 

31.276,8 

100,0 

34.433,9 

100,0 

Refunds 
Intervention and similar 
measures 

Cereals (not  Including rice) 

Sugar 

011seeds 

(R)(4) 
(I) 

9.714,0 
16.126,0 

37,5 
62,5 

7.721,9 
18.805,6 

29,2 
70,8 

10.079,7 
21.811,3 

31,6 
68,4 

9.487,-4 
21.789,4 

30,3 
69,7 

10.159,3 
24.274,6 

29,5 
70,5 

R  (4) 
I 

R  (4) 
1 

R 
1 

3.213,5 
2.660,6 
552,9 

12,4 
10,2 
2,2 

3.855,9 
2.499,9 
1.356,0 

14,5 
9,4 
5,1 

5.208,3 
3.732,4 
1.475,9 

1.979,8 
1.451,3 
528*5 

7,7 
5,6 
2,1 

1.391,1 
928,7 
,462,4 

5,2 
3,5 
1,7 

1.819,3 
1.255,6 
563,7 

16,3 
11,7 
4,6 

5,7 
3,9 
1,8 

5.598,9 
3.281,7 
2.317,2 

17.9 
34,6 
10,6 

6.627,5 
2.878,8 
3.748.7 

19,2 
28,4 
15,4 

1.944,5 
1.312,7 
631,8 

6,2 
13,8 
2,9 

2.189,6 
1.532,4 
657,2 

6,4 
15,1 
2,7 

2.673,6 
5,8 
2.667,8 

10,3 

10,3 

3.477,0 
1,0 
3.476,0 

13,1 

13,1 

3.549,5 
0,5 
3.549,0 

11,1 
p.m. 
•11.1 

4.132,0 
0,1 
4.131,9 

13.2 
p.m. 
19,0 

3.063,4 
p.m. 
3.063,4 

8,9 
p.m. 
12,6 

HI Ik and milk products 

R  (4) 
1 

5.040,7 
2.922,3 
2.118,4 

19,5 
11,3 
8,2 

4.971,7 
1.946,6 
3.025,1 

18,8 
•7,4 
11,4 

5.706,4 
2.319,0 
3.387,4 

17,9 
7,3 
10.6 

4.069,7 
2.119,0 
1.950,7 

13,0 
22,4 
9,0 

5.264,6 
2.340,8 
2.923,8 

15,3 
23,0 
12,0 

Beef/veal 

R 
1 

2.428,5 
1.343,1 
1.085,4 

9,4 
5,2 
4,2 

2.833,2 
1.110,0 
1.723,2 

10,7 
4,2 
6,5 

4.295,0 
1.282,4 
3.012,6 

13,5 
4,0 
9,5 

4.413,8 
1.332,5 
3.081,3 

14,1 
14,0 
14,1 

3.986,3 
1.711,2 
2.275,1 

11,6 
16,8 
9,4 

Other products or headings (5) 

R  (4) 
1 

10.503,9 
1.330,9 
9.173,0 

40,7 
5,2 
35,5 

9.998,6 
1.235,7 
8.762,9 

37,7 
4,7 
33,0 

11.312,5 
1.489,8 
9.822,7 

35,5 
4,7 
30,8 

11.117,9 
1.441,4 
9.676,5 

35,6 
15,2 
44,4 

13.306,5 
1.696,1 
11.610,4. 

38,6 
16,7 
47,8 

(1) Not  including consequences of accounts clearance, set-aside or miscellaneous.measures 

(Intérêts réforme mode de financement, distribution gratuite, lutte contre  la fraude, MCM octroyés pour  l'Importation). 
(2) Not  Including consequences of accounts clearance and miscellaneous measures (ACA, MCA,  interst reform for financing, measures 

to combat fraud, emergency measures and food aid) 

(3) Not  Including expenditure using appropriations carried over from previous year. 
(4) Including refunds  in connection with food aid operations (B1.33). 
(5) Including depreciation of stocks and specific disposal  of butter from stocks (1.442,9 en 1989 et 1.360,7 en 1990, 

797,3 en 1991 et 799,5 en  1992). 

ANNEX 6  : EAGGF GUARANTEE  EXPENDITURE: BREAKDOWN 8Y SECTOR  AND PERCENTAGE  (1989-1993) (1) (2) 

19  8 9 

19  9 0 

19  9 1 

19  9 2 

19  9 3 

S E C T OR 

Cereals and rice 
-  in which cereals 
-  In which rice 
Sugar 
Oils and fats 
-  in which olive oi1 
-  In which oilseeds 
Protein plants 
Fibre plants and silkworms 
Fruit and vegetables 
Wine 
Tobacco 
Other sectors 
Ml Ik products 
Beef/veal 
Sheepmeat and goatmeat 
Pigmeat 
Eggs and poultry 
Other animal product aid measures 
Non-Annex  11 products 
Fisheries 

Mio ecus 

% 

Mio ecus 

% 

Mio ecus 

% 

Mio ecus 

% 

Mio ecus 

3.261,5 
(3.150,0) 
(111.5) 
1.979,8 
4.138,1 
(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 

*. 

12,5 
(12,1) 
(0,4) 
7,6 
15,9 
(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 

3.884,6 
(3.799,5) 
(85,1) 
1.388,3 
4.645,2 
(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 

•14,5 
(14,2) 
(0,3) 
5,2 
17,3 
(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 

552,1 
24,0 

2,1 
0,1 

511,5 
23,6 

1,9 
0,1 

5.189,3 
(5.077,4) 
(111,9) 
1.814,9 
5.423,7 
(1.874,2) 
(3.549,5) 
959,0 
521,8 
1.106,5 
1.047,8 
1.329,6 
67,6 
5.636,6 
4.295,0 
1.790,4 
252,2 
169,2 
p.m. 
704,1 
26,2 

16,1 
(15,8) 
(0,3) 
5,6 
16,8 
(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 

5.544,2 
(5.456,9) 
(87,3) 
1.937,4 
5.886,3 
(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 

17,4 
(17,1) 
(0,3) 
6,1 
18,5 
(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 

6.629,8 
(6.560,3) 
(69,5) 

2.188,6 
5.531,6 
(2.468,2) 
(3.063,4) 
1.083,8 
860,6 
1.672,2 
1.509,6 
1.165,1 
190,0 
5.211,3 
3.986,3 
1.800,4 
200,9 
290,9 
134,8 
743,5 
32,4 

19,0 
(18,8) 
(0,2) 
6,3 
15,8 
(7,0) 
(8,8) 
3,1 
2,5 
4,8 
4,3 
3,3 
0,5 
14,9 
11,4 
5,1 
0,6 
0.8 
0,4 
2,1 
0,1 

TOTAL AGRICULTURAL EXPENDITURE 

23.951,4 

91,9 

24.849,9 

92,7 

30.333,9 

94,1 

30.128,1 

94,5 

33.231,8 

95,0 

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 
Fraud prevention measures 
Rural development measures  linked to markets 
Set-aside 
Income aid 
Accompanying measures 

41,5 
322,8 

1.442,9 
132,6 
48,5 
132.9 

0,2 
1,2 

5,5 
0,5 
0,2 
0,5 

36,6 
270,9 

0,1-
1,0 

1.360,7 
85,6 
66,6 
136,9 
3,0 

5,1 
0,3 
0,2 
0,5 
p.m. 

3,0 

p.m. 

21,2 

0,1 

28,3 
130,7 

797,3 
217,0 
84,7 
145,0 
20,1 
388,2 
76,9 

0,1 
0,4 

2,5 
0,7 
0,3 
0,4 
0,1 
1,2 
0,2 

28,2 
0,9 

0,1 
p.m. 

799,5 
221,6 
86,0 
130,2 
24,6 
304,4 
147,6 

2,5 
0,7 
0,3 
0,4 
0,1 
0,9 
0,5 

7,1 
136,4 

0,0 
160,4 
100,3 
130,2 
80,1 
444,7 
426,8 
35,8 
221,7 

p.m. 
0,4 

0,5 
0,3 
0,4 
0,2 
1,3 
1,2 
0,1 
0,6 

TOTAL AGRICULTURAL EXPENDITURE 
ACCOUNTS CLEARANCE FOR PREVIOUS YEARS 
EAGGF GUARANTEE SECTION 

26.075,6 
-  202,7 
25.872,9 

100,0 

13) 

26.831,4 
-  377,9 
26.453,5 

100,0 

[3) 

32.222,1 
-  437,8 
'31.784,3 

100,0 

I3)(4) 

31.871,1 
78,9 
31.950,0 

100,0 

i3)(4) 

34.975,2 
-  384,8 
34.590,4 

100,0 

[4) 

(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) Expenditure charged from 16 October to 15 October of the following year. 
(3) 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. 

(4) Not  Including expenditure using appropriations carried over from the previous year. 
*  Including emergency measures (poste B01.189) 

TOTAL 
INTERVENTION 
(D 

(10.2) 

(2.399,4) 
(3.063,4) 

(998,7) 
(923,7) 

(29.6) 
(830,8) 

(70,4) 

(812,3) 
(846,9) 

BUDGET 
CHAPTER/ 
ARTICLE 

SECTOR 

81.10 

81.11 
B1.12 

81.13 

B1.14 

B1.19o 
B1.19b 
B1.16 
81.17 
81.18 

81.20 

81.21 
B1.22 
81.23 
B1.24 
81.29 

B1.26 
81.30 
81.38 

81.40 
B1.41 
B1.90 

CEREALS 
- of which rice 
SUGAR 
OIL AND FATS 
- of which olive oi1 
- of which oiIseeds 
PROTEIN PLANTS 
- of which peas and field beans 
- of which dried fodder 
FIBRE PLANTS 
- of which flax ond hemp 
- of which cotton 
FRESH FRUIT AND VEGETABLES 
PROCESSED FRUIT AND VEGETABLES 
WINE PRODUCTS 
TOBACCO 
OTHER CROP OR SECTOR PRODUCTS 
- of which seeds 
MILK PRODUCTS 
- of which skimmed milk 
- of which butter 
BEEF/VEAL 
SHEEPMEAT AND GOATMEAT 
PIGMEAT 
EGGS AND POULTRY 
OTHER ANIMAL PRODUCT AID 
MEASURES 
FISHERIES GUARANTEE FUND 
NON-ANNEX  11 PRODUCTS 
DIFFERENTIATION OF AGRICULTURAL 
DES MARCHES AGRICOLES 
SET-ASIDE 
INCOME AI0 
ACCOMPANYING MEASURES 

3.669,3 

697,2 
9.498,8 

1.083.8 

860.6 

911.3 
969,2 
1.409,4 
1.127,6 
190,0 

2.947.8 

2.279,1 
1.800.4 
2.4 

88.8 
32.3 

444.7 
426,8 
39,8 
221.7 

SUBTOTAL 
X 
Co-responsibility  levy cereals 
Fin. contrib. milk producer* 
TOTAL 

24.209.0 

+  89.6 
-  24,0 
24.274 « 

(100 X) 

PRICE COMPENSATING 

AIDS 
(3) 

y 

(ECU mil I ion) 

GUIDANCE 
PREMIUMS 

STRUCTURAL 
MEASURES 

ANNEX 7 : BREAKDOWN OF EXPENDITURE BY ECONOMIC CATEGORY 

STORAGE 
(2) 

WITHDRAWALS AND SIMILAR 
OPERATIONS 

2.720.8 

929.6 
177,3 

(-3.0) 

(177,3) 
p.m. 

1.8 
290,6 
-  17,7 

293.8 

1.383.1 
3,9 
2,4 

(-44.6) 
(161,6) 

609.0 

941.0 

0,9 

13,8 

(13,1) 

(2.218,1) 
(3.063.4) 

(998,7) 
(923,7) 

(29.6} 
(830,8) 

(70.4) 

(896.9) 
(684,9) 

948,9(4) 

127.7 
9.281.9 

1.083,8 

860,6 

192,7 
963,4 
174,0 
1.118,7 
190,0 

1.989.7(9) 

892,1 
1.796,9 

88,8 
18,0 

444.7 

113,6 

403,8 
26,6 

668,2 

9.386,1 

1.199,8 

19.766.7 

1.212.2 

(22,3 X) 

(4,8 X) 

(69,1 X) 

(9.0 X) 

(2,8 X) 

Z 

M 

426.8 
35,8 
221,7 

684,2 

MJ 
i2l 
(3) 
141 
(9) 

Expenditure charged against  1993 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 89,6 million). 
This amount does not take into account  the financial contribution of milk producers (ECU -24,0 million). 

153 

ANNEX 8 
Breakdown of  intervention expenditure  in the form 
of price compensating aid 

SECTOR 

TOTAL 

(ECU mi I I ion) 

Product ion 
a id 

Aid for 
processing, 
consumpt ion 
and promot ion 

CEREALS AND RICE 

- of wh ich r ice 

SUGAR 

OIL AND OILSEEDS 
- of wh ich olive oil 
- of wh ich oiIseeds 
PROTEIN PLANTS 
- of which peas and  field beans 
- of which dried fodder 

FIBRE PLANTS 
- of which flax and hemp 

- of wh ich cotton 

FRESH FRUIT AND VEGETABLES 

PROCESSED FRUIT AND VEGETABLES 

WINE PRODUCTS 

TOBACCO 

948,5 

499,1  (1) 

449,4 

(13,1) 

(13,1) 

(-) 

127,7 

5.281,5 

4.431,4 

127,7 

850,1 

(2.218,1) 
(3.063,4) 

(1.368,0) 
(3.063,4) 

(850,1 
(-

1.083,8 

1.083,8 

(558,7) 
(523,7) 

(558,7) 
(523,7) 

860,6 

858,1 

2,5 

(29,5) 
(830,8) 

(29,5) 
(830,8) 

192,7 

563,4 

174,0 

13,3 

64,5 

179,4 

498,9 

174,0 

1.118,7 

1.118,7 

OTHER CROP SECTORS OR PRODUCTS 
- of which seeds 
- of which hops 
MILK PRODUCTS 
- of which skimmed milk 
- of which butter 

190,0 

94,8 

95,2 

(70,4) 
(24,4) 

(70,4) 
(24,4) 

(-) 
(-) 

1.985,7 

22,1 

1.963,6 

(857,0) 
(684,9) 

(-) 
(-) 

(857,0) 
(684,9) 

BEEF/VEAL 

892,1 

324,7 

567,4 

SHEEPMEAT AND GOATMEAT 

1.796,5 

1.796,7 

- 

0,2 

PIGMEAT 

OTHER ANIMAL PRODUCT AID 
MEASURES 

FISHERIES GUARANTEE FUND 

DIFFERENTIATION OF AGRICULTURAL 
MARKET MECHANISMS 

88,8 

18,0 

444,7 

88,8 

18,0 

0,1 

444,6 

TOTAL 

15.766,7 

10.751,8 

5.014,9 

(1) Aid to the production of durum wheat = ECU 425,9 million 

Breokdown of  Intervention expenditure on storoge 
1993 

PRODUCT 

Total 
storoge 

Total 
private 
storoge 

Total 
public 
storoge 

Technical 
costs 

Financial 
costs 

(ECU ml 11 ion) 

PUBLIC STORAGE 

Differences 
between 
buylng-ln 
and eel Iing 
prices 

Total 
Depreciation 

Depreciation 

Depreciation 
on purchase 

Special 
depreciation 
at end of yeor 

Cereals, of which: 
- cannon bread wheat 
-  feed wheat 
-  durum wheat 
- barley 
- r ye 
- maize 
-  sorghum 
- triticale 

Rice 

SugorO) 

Olive oil 

Oilseeds 

Fibre flax and hemp 

Fruit and vegetables*2^ 

Wine products/olcohol*3) 

Tobacco 

Milk products, of which: 
- skimmed milk 
- butter and cream 
- cheese 

Beef 

Sheepmeat and goatmeat 

Pigmeat 

Fishery products 

TOTAL 

a * b + c 

c » dte+f+g 

g - h + i 

2.723,76 

1.19 

2.722.58 

646,36 

194,47 

(546,25) 

2.427.99 

2.091.49 

336.49 

1.426.83 
46.79 
(13,18) 
740.30 
133.08 
371,48 
17,27 

0.00 

(2.97) 

929.96 

177,30 

0.01 

0,00 

1,84 

290,61 

(17,68) 

293.83 

(44.63) 
161.60 
176.86 

1.383.06 

3,88 

2,43 

0,48 

1.426.83 
46,79 
(13,18) 
740,30 
133.08 
371,48 
17,27 
0,00 

298,00 
6,05 
68,09 
169.03 
54,67 
49.02 
1,50 
0,001 

78,72 
1,88 
28.62 
50.07 
17.03 
17.43 
0.72 
0.00 

(219.72) 
(7.43) 
(174,87) 
(90.07) 
(23.63) 
(34,52) 
0.003 

(0.01) 

1.265.82 
46,29 
64,99 
611.27 
85.00 
339,55 
15,05 
0.01 

1.102,50 
36,19 
64.84 
483.70 
49.65 
339.55 
15.05 
0,01 

163.33 
10,09 
0.15 
127.57 
35.35 
0.00 
0.00 
0,00 

0,00 

529.99 

(2.97) 

0.01 

17,17 

160.13 

0,00 

0.00 

1.84 

57.47 

0.00 

0.01 

0,00 

0*00 

233.15 

(17,68) 

211,87 

81.97 

0.002 
57,98 
193.88 

(44,63) 
103,62 
22,98 

0.31 

0,00 

12,12 

0.00 

0.00 

0.00 

11,75 

3.08 

20,74 

0,11 

0,00 

8,07 

0,00 

0,00 

0,00 

2,51 

1.25 

23,70 

1.41 
16,61 
2.72 

3,03 
16,32 
4,34 

(0,09) 

1.383,15 

272.81 

103,50 

3,88 

2,43 

0,48 

0,00 

0,00 

0,00 

0.00 

0.00 

0,00 

0,00 

0,00 

0,00 

(3.40) 

0.01 

(13.18) 

0.01 

0.00 

0.00 

8.61 

(44.02) 

(87.55) 

(60,01) 
(28.91) 
1.38 

(119.20) 

0,00 

0,00 

0.00 

0.002 

0,00 

153,12 

0.00 

0.00 

0.00 

210,27 

22.01 

125.08 

0.002 

0.00 

0.00 

0.00 

119.20 

33.92 

0.00 

0.00 

0,00 

179.42 

17.43 

79,97 

0.00 

0.00 

0.00 

30,85 

4.58 

45.12 

10,94 
99.60 
14.54 

10,19 
69,78 
0.00 

0.75 
29,83 
14.54 

1.126,04 

757.88 

368.16 

0.00 

0,00 

0,00 

0.00 

0,00. 

0.00 

0.00 

0,00 

0.00 

5.386,11 

829.77 

4.960,33 

967,16 

333,61 

(804.95) 

4.064,51 

3.245,39 

819.13 

(1) Sugar storage costs are covered by charging storoge  levies to sugar manufacturers. 
(2) ECU 0,31 million storage and ECU 1,93 million for compensatory aid 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) 

N.B.: Excluding expenditure on food aid for East European countries: ECU  158 million (801.189). 

Losses on sales 

'  Depreciation 

ECU  0,97 mi 11 ion 
ECU 77.77 mi I lion 

«Mixed» alcohol  (art. 35/36) 
ECU  7,64 ml 11 ion 
ECU  132,50 ml I lion 

155 

ANNEX 9.1  TRENDS  IN QUANTITIES  IN  INTERVENTIONSTOCKS 

156 

ANNEX 9.2  TRENDS IN QUANTITIES  IN  INTERVENTIONSTOCKS 

157 

ANNEX 9.3 TREND IN QUANTITIES IN INTERVENTION STOCKS 

158 

ANNEX  9.4  TREND IN QUANTITIES IN INTERVENTION STOCKS 

159 

ANNEX 9.5 TREND IN QUANTITIES IN INTERVENTION STOCKS 

160 

ANNEX 9.6  TREND IN QUANTITIES IN INTERVENTION STOCKS 

QUANTITY  AND VALUE  OF  PRODUCTS  IN' PUBLIC  STORAGE 

(Including  additional  depreciation  at  the  end  of  the  year) 

Situation  at  30.09.1991  (1) 

Situation  at  30.09.1992  (1) 

Situât ion  at  30.09.1993  (1) 

PRODUCTS 

Ouant i ty 
(tonnes) 

Book  value 
(ECU mi 11 ion) 
(2) 

% of 
book 
value 

Foreseeable 
sales  value 
(ECU mi 11 ion) 

Ouant i ty 
(tonnes) 

Book  value 
(ECU mi I 1 ion) 
(3) 

% of 
book 
va lue 

ForeseeabIe 
sales  value 
(ECU mi I I ion) 

Ouant i ty 
(tonnes) 

Book  value 
(ECU  mi 1 1 ion) 
(4) 

% of 
book 
va lue 

ForeseeabIe 
sa I es  value 
(ECU mi I 1 ion) 

Common  wheat 
Coimon wheat  not  suit 

able  for  bread-making 

Bar ley 
Rye 
Durum  wheat 
Ma i ze 
Sorghum 
Rice 

5.820.874 
173.201 

5.381.602 
3.158.524 
2.824.359 
876 
0 
190.750 

341.2 
10,6 

307.6 
184,0 
123,4 
0,1 

13,2 
0,4 

11.9 
7.1 
4,8 
p.m. 

25,5 

1.0 

346.6 
10,1 

314,2 
184.4 
216.7 
0,1 

25.8 

8.340.864 
184.563 

5.962.893 
3. 132.956 
4.550.513 
500.847 
0 
16.723 

491, 1 
11,3 

358,4 
188,4 
283.7 
28.7 

2.2 

Total  cereals/rice 

17.550.186 

992,4 

38,4 

1.097,9 

22.689.359 

1.363,8 

01 i ve oil 
Rape 
Sunflower 

Total  oils  and  fats 

Tobacco -  leaf 
Tobacco -  processed 
Tobacco -  baled 

Total  tobacco 

Skimmed milk  powder 
Butter 
Grana  Padano 
Parmesan  reg 

42.260 
13.438 
416 

56.114 

29 
22.130 
86.877 

109.036 

490.501 
390.173 

Total  mi Ik products 

880.674 

Beef  (quarters) 
Boned  beef  (5) 

425.549 
315.121 

55, 1 
2,4 
0. 1 

57,6 

0 
3.0 
25.4 

28,4 

366,5 
360,5 

727,0 

368,4 
401,5 

Total  beef  (5) 

740.670 

769,9 

Public alcohol  (hi) 

2.248.797 

8,7 

2,1 
0, 1 

p.m. 

2,2 

0,1 
1.0 

1,1 

14,3 
13.9 

28,2 

14,3 
15,5 

29.8 

0.3 

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 

64.008 
0 
0 

69.8 

64.008 

69,8 

6 
11.323 
18.707 

p.m. 
1,4 
7.9 

30.036 

•  9,3 

71.267 
161.156 
7.158 

53,3 
145,6 
38,4 

239.581 

237,3 

427.736 
395.551 

382. 1 
507.9 

823.287 

890.0 

10,3 

2.151.799 

10,3 

19.0 
0.4 

13,9 
7.3 
11.0 

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 

495,3 
11 .0 

11.295.254 
482.606 

354.1 
186.0 
337,8 
29.7 

2.3 

8.191.724 
2.348.223 
3.480.731 
3.131.086 
152.003 
25 

687.8 
28,7 

445,6 
119,7 
197,3 
254,4 
12,2 
p .m. 

25.9 

1 . 1 

16.8 
4,5 
7.4 
9.5 
0.4 

699,5 
28,2 

439, 1 
117,5 
261 ,2 
261 , 1 
12.7 
p.m. 

1.416.2 

29.081.653 

1.745.7 

65.6 

1.819,1 

81 .8 

167.275 
0 
0 

187,5 

7.0 

214.6 

81 ,8 

167.275 

187,5 

7.0 

214,6 

p.m. 

3,2 
5,3 

8,5 

53,6 
145.5 
38.6 

0 
35 
13.505 

13.540 

39.751 
160.365 
7.295 
2.97 1 

237,7 

210.381 

383. 1 
519.0 

258.9*9 
640.996 

p.m. 
4.2 

4,2 

29,9 
124,5 
26, 1 
12.3 

192,8 

149,6 
365.2 

902, 1 

899.945 

514,8 

9,9 

2.839.796 

14,7 

p.m. 
0.2 

0,2 

1 . 1 
4.7 
1.0 
0.5 

7,3 

5.6 
13.7 

19.3 

0.6 

p.m. 
4, 1 

4, K3Î 

31 .2 
123,4 
25,8 
12.2 

192.5 

149, 1 
362,2 

511.3 

13,2 

GRAND  TOTAL 

-

2.584,0 

100 % 

2.712,3 

-

2.580,5 

100  X 

2.656,2 

-

2.659,7 

100.0 

2.754,7 

(1) Regulation  (EEC) No 2776/88  provides  that  2nd  category  expenditure  to  be  claimed  for  a given  year  is  to be  calculated  on  the basis  of  the opérât ions xorried  out  during  the  period  from  October  of  one 

year  to September  of  the next  year. 

(2) The  value  expressed  in ECU  has  been  obtained  by  applying  to  the  carryover  value  in national  currency  the  budgetary  rates  valid  for  the  conversion  of  expenditure  in September  1991. 
(3) The  value  expressed  In ECU  hoe  been  obtained  by  applying  to  the  carryover  value  in national  currency  the  budgetary  rotes  valid  for  the  conversion  of  expenditure  in September  1992. 
(4) The  value  expressed  In ECU  has  been  obtained  by  applying  to  the  carryover  value  in national  currency  the  budgetary  rates  valid  for  the  conversion  of  expenditure  in September  1993. 
(5) Quantity  In «carcass  equivalent»  since  1993. 

A N N EX  1 1 

O v e r a ll  c o st  of  t he  G u a r a n t ee  S e c t i on  as  a  p e r c e n t a ge  of  g r o ss 

do m e s t lc  p r o d u ct 

( G D P) 

Year 

EAGGF  Guarantee  Section 
expenditure 

(ECU  b i 1 I Ion) 

Community  gross  domestic 
product  at  market 

prices  (current  rates 

Gross 

1 5 , 8 12 
1 8 , 3 46 
1 9 , 7 44 
2 2 , 1 37 
2 2 , 9 68  ( 3) 
2 7 , 6 8 7 ( 4) 
2 5 , 87 3 
2 6 , 4 54 
3 2,3 86  (5) 
3 2,108  (5 ) 
34,748  (5) 

and  p r i c e s) 
(ECU  b i l l i o n) 

(Source  :  Cronos- leg) 

( 2 ) 

2 . 8 8 5, 1 
3 . 1 1 8 ,3 
3 . 3 4 7 ,3 
3 . 5 5 6 ,1 
3 . 7 4 6 ,9 
4 . 0 6 8, 1 
4 . 4 2 4, 1 
4 . 7 6 2 ,3 
5 . 0 8 4 ,6 
5 . 3 0 3 ,3  ( 6) 
5 . 3 2 3 ,8  ( 6) 

1983 
198 4 
1985 
1986 
1987 
1988 
1989 
1990 
1991 
1992 
1993 

(D 
(2) 

(3) 
(4) 
(5) 
(6) 

to  1985  -
1986  -
f I n a nc  I a I 
f i n a n c i al 

Including  consequences  of  accounts  clearance 
1981 
from 
1987 
1988 
Ine lu d I ng 
E st  I m a te 

E UR  10 
E UR  12 
y e a r 
y e ar 

e x p e n d i t u re  u s i ng  a p p r o p r i a t i o ns  c a r r i ed  o v er  f r om  t he  p r e v i o us 

E A G GF  G u a r a n t ee  e x p e n d i 
t u re  as  %  of  C o m m un  11y 
g r o ss  d o m e s t ic  p r o d u ct 
G r o ss 

0 , 5 5% 
0,595! 
0,5 9% 
0 , 6 2% 
0 , 6 1% 
0 , 6 8% 
0 , 5 8% 
0 , 5 6% 
0 , 6 4% 
0 , 6 1 %  ( 6 ) 
0,65%  (6) 

rO 

y e ar 

163 

A N N EX 

1 2 

REVENUE  FROM THE CO-RESPONSIBILITY  LEVY ON MILK AND ALLOCATION TO VARIOUS  MEASURES 

M E A S U RE 

FROM 
16.09.1977 
TO 
31.12.1986 

1987 

1988 
(D 

1989 
(2) 

1990 

1991 

1992 

1993 

(ECU  m i l l i o n) 

FROM 
16.09.1977 
TO 
15.10.1993 

A. REVENUE FROM LEVY 

3.931,2 

447,6 

487,3 

423,7 

313,7 

292,0 

291,5 

(3) 

184,9 
(4) 

6.371,9 

B. TOTAL EXPENDITURE 

3.931,2 

447,6 

487,3 

423,7 

313,7 

292,0 

291,5 

184,9 

6.371,9 

540,6 

99,3 

112,7 

136,2 

140,6 

139,9 

174,5 

254,0 

40,6 

49,6 

32,0 

29,3 

53,5 

26,0 

(6) 
83,5 

1.427,3 

485,0 

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 

356,4 

122,3 

117,2 

120,1 

19,7 

35,6 

18,2' 

789,7 

manufacture 
(R.262/79, R.1932/81, 
R.442/84, R.570/88) 

d) Concentrated  butter 

80,6 

pm (5) 

pm (5) 

57,7 

43,1 

1,3 

3,7 

186,4 

for direct consumption 
(R.349/73, R.649/78, 
R.3143/85) 

e) Promotion, advertising 
and marketing research 
in the Community 
(R.723/78) 
f) Market research 
outside the 
Community 
(R.1993/78, R.1024/78) 

g) Improvement of the 
quality of milk 
(R.1271/78, R.382/89) 
h) Disposal for pig and 

poultry feed 
(R.368/77, R.443/77, 
R.1844/77) 
i) Other butter 

destocking schemes 

j) Financing of 

priority measures 

351,2 

40,7 

35,1 

39,0 

58,4 

54,5 

58,6 

69,1 

706,6 

79,4 

5,2 

1,5 

5,3 

22,6 

7,2 

10,5 

32,3 

164,0 

791,9 

152,7 

102,1 

2,3 

33,4 

1.324,2 

37,4 

168,9 

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-responsiblllty  levy and expenditure against the 1988 budget  (approximately 1114months). 
(3)  Excluding appropriations carried over from one year to the next. 
(4)  This  levy was suppressed since 31.03.1993. 
(5)  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  installments from 
1989 pursuant to Regulation  (EEC) No 801/87. 

(6)  The available funds have been allocated between the three priority measures in proportion to expenditure. 

ANNEX  13 

EQUALIZATION  OF STORAGE  COSTS  FOR SUGAR 

Sugar  year 

Tota1  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 
499.294.690.40 
515.128.981,40 
446.395.404,00 
369.741.408,00 
326.977.355,00 
327.909.129,70 
363.572.753,18 

1968/69 
1969/70 
1 970/71 
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 
1992/93 

Total 
Re imbursements 
(ECU  A) 

63.916.054.19 
69.848.500,70 
65. 11 K. 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 .184,20 
465.584.257,59 
407.810.922,59 
435.699.775,44 
486.190.963,77 
414.782.844,00 
387.616.123,86 
349.230.940,32 
401.561 .961 ,84 
428.510.772,04 
439.290.158,21 

(a) % of annua I levies. 
(b) X of cumulative  annual  levies. 

COMMUNITY  SUGAR 

Situation  at  31.01.1994 

Annual  balance 

Cumulat ive ba lance 

absolute 
(ECU  A) 

% 
(a) 

absolute 
(ECU  A) 

% 
(b) 

Durat ion  of 
storage 
(months) 

+ 

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 
-  62.019.632,95 
-  16-.632.987,34 
+  75.036.786,08 
+  40.718.590,31 
+  13.103.726,63 
+  100.346 .137,40 
+  58.779.280,14 
+  20.510.467,68 
-  74.584.606,84 
-  100.601.642,34 
-  75.717.405,03 

+  1,43 
-  7,09 
+  5,68 
+  4,60 
+  0,35 
+  8,95 
+  6,08 
-  46,84 
+  8,05 
f  1,09 
+  3,77 
-  4,96 
+  3,08 
-  6,27 
-  12,96 
-  3,70 
+  15,54 
+  8,55 
+  2,62 
+  19,48 
+  13,17 
+  5,55 
-  22,81 
-  30,68 
-  20,83 

+ 

928.382,81 
3 .69 4.065,78 
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 
-  92.045.335,19 
-  108.678.322,53 
-  33.641.536,45 
7.077.053,86 
+ 
+  20 .180.780 , 49 
+  120.526.917,89 
+  179.306.198,03 
+  199.816.665,71 
+  125.232.058,87 
+  24.630.416,53 

+  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 ,96 
+  0,37 

-  51.086.988,50 

-  0,72 

5,63 
6,13 
5,38 
5,9 4 
5,81 
4,80 
4,64 
6,24 
5,99 
5,8 4 
6,35 
6,17 
6,09 
6,50 
7,62 
7,73 
6,77 
7,33 
7,35 
6,57 
6,20 
'  5,90 
5,90 
6,28 
5,81 

165 

ANNEX 14 

REVENUE FROM LEVIES  IN THE SUGAR SECTOR 

1993 

(Situation at 31.01.1994) 

BUDG. 
HEAD. 

TITLE 

AMOUNT 
IN ECU  (B) 

110 

Sugar  production  levies 

(1) 

692.980.573 

112 

Isoglucose production  levies 

(1) 

5.435.530 

116 

Additional  levy 

(-2) 

115 

Elimination  levy 

(2) 

111 

Sugar storage  levies 

416.676.836 

113 

114 

(1) 

(2) 

Amounts charged on production of C sugar 
and  isoglucose which  is not exported 

Amounts charged on substituted C sugar 
and C  isoglucose 

89.880 

79.544 

TOTAL REVENUE BUDGET CHAPTER 11 

1.115.262.361 

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 
mi I I ion 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  Y E A R S" 

-  1986/87 

1987/88 

1988/89 

1989/90 

1990/91 

MARKETING YEARS 

Aggregate for 
1986/87 to 
1990/91 

tonnes 

tonnes 

tonnes 

tonnes 

tonnes 

tonnes 

12.790.202,8 

12.667.742,9 

12.775.277,4 

12.750.147,1 

13.621.191,3 

64.604.561,5 

10.950.682,6 

.11.138.248,8 

10.891.162,2 

11.340.919,8 

11.946.411,8 

56.267.425,2 

1.839.520,2 

1.529.494,1 

1.884.115,2 

1.409.227,3 

1.674.779,5 

8.337.136,3 

ECU(A)/t 

ECU(A)/t 

ECU(A)/t 

ECU(A)/t 

ECU(A)/t 

ECU(A)/t 

446,38 

ECU(A) 

447,49 

ECU(A) 

385,10 

ECU(A) 

287,34 

ECU(A) 

387,19 

ECU(A) 

. -

ECU(A) 

A. EXPENDITURE CHARGED TO COMMUNITY 
SUGAR AND ISOGLUCC-SE PRODUCERS 

).  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 

821.125.027 

684.433.315 

725.572.763 

404.927.372 

648.457.875 

3.284.516.352 

Oi 

-  10.076.061 

-  4.118.226 

+•  21.644.396 

+ 

2.568.669 

-  8.758.978 

1.259.800 

6.  Total overalI  loss 

811.048.966 

680.315.089 

747.217.159 

407.496.041 

639.698.897 

3.285.776.152 

B. LEVIES  IMPOSED 

ECU(A) 

ECU(A) 

ECU(A) 

ECU(A) 

ECU(A) 

ECU(A) 

7.  Basic production  levies 

136.921.227 

135.573.194 

136.701.929 

133.704.264 

142.672.867 

685.573.481 

8.  B levies 

447.100.841 

44*3.098.255 

451.875.859 

273.791.777 

481.536.463 

2,097.403.195 

9.  Special elimination  levies  (marketing 

years  1986/87 and 1987/88) 

227.026.898 

101.643.640 

328.670.538 

10. Additional  levy (marketing years 

1988/89 to 1990/91) 

11. Total  levies 

O
O

y
—

y
—

O

T

O
O

•

C
O

C
O

C
O

•

H

N

I
I

I
I

I
I

H

I
I

I
I

|
|

I
I

H

158.639.371 

15.181.320 

173.820.691 

680.315.089 
S S 3 S 3 S S S 3 S3 

747.217.159 

407.496.041 

639.698.827 

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). 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
167 

ANNEX  16 

SELF-FINANCING  ARRANGEMENTS 

IN  THE  SUGAR  SECTOR 
1 9 9 1 / 1 9 92  TO  1992/1993  MARKETING  YEARS 

( 1 ) ( 2 ) ( 3) 

A. EXPENDITURE  CHARGED TO 
COMMUNITY SUGAR AND 
ISOGLUCOSE  PRODUCERS 

1.  Production of A and B sugar 
and A and B isoglucose 

MARKETING  YEAR 

1991/92 

1992/93 

AGGREGATE FOR 
1991/92 TO 
1992/93 

tonnes 

tonnes 

tonnes 

13.533.896,3 

13.618.705,0 

27.152.601,3 

2.  Quantity of sugar and 

12.248.849,0 

12.143.115,4 

24.391.964,4 

isoglucose disposed of for 
consumption within the 
Community 

3.  Surplus charged to 

Community  producers (1-2) 

1.285.047,3 

1.475.589,6 

2.760.636,9 

4.  Average  loss per tonxie 

397,13 

412,14 

ECU(A)/t 

ECU(A)/t 

-. 

-

5.  Overall  loss in marketing 
year  charged to Community 
producers (3x4) 
Cumulative adjustment due 
to rectification of 1 à 4 

ECU(A) 

ECU(A) 

ECU(A) 

510.330.834 

608.149.498 

1.118.480.332 

+ 

14.936.564 

-  16.196.364 

1.259.800 

6.  Total overal I loss 

525.267.398 

591.953.134 

1.117.220.532 

B. LEVIES  IMPOSED 

ECU(A) 

ECU(A) 

ECU(A) 

7.  Basic production  levies 

141.731.998 

,  142.617.642 

284.349.640 

8.  B  levies 

383.535.400 

449.335.492 

832.870.892 

9.  Additional  levy 

10. Total  levies 

525.267.398 

591.953.134 

1.117.220.532 

(1)  Application  of  A r t i c l es  28  and  28a  of  Council  Regulation  (EEC)  No  1785/81. 
(2)  All  the  quantities  are  expressed  as  white  sugar  (sugar)  or  dry  matter  (isoglucose). 
(3)  Situation  at 

in  October  1993  of  the  amounts  of 

the  f i x i ng 

levies 

the 

for 

the  1992/93  marketing  year 

(Commission  Regulation  (EEC)  No  2791/93). 

A n n ex  17a 

A d v a n ce  p a y m e n ts 

to  Member  S t a t es 

f or 

1 9 93 

DATE OF DECISION 

B 
BFR 

DK 
DKR 

D 
DM 

EL 
DRA 

ES 
PTA 

F 
FF 

in  national  currency 

21.12.92 
27.01.93 
26.02.93 
29,03.93 
30.04.93 
24.05.93 
28.06.93 
27.07.93 
24.08.93 
27.09.93 
25.10.93 
30.11.93 
09.12.93 

21.12,93 

7.187.000.000,00 
6.440.000.000,00 
4.184.000.000,00 
4.336.000.000,00 
4.480.000.000,00 
4.643.000.000,00 
3.593.000.000,00 
4.824.000.000,00 
4.717.000.000,00 
2.945.000.000,00 -
2.995.000.000,00 
1.578.757.000,00 
474.243.000,00 

1.223.100.000,00 
894.500.000,00 
592.500.000,00 
787.200.000,00 
1.410.000.000,00 
818.700.000,00 
545.000.000,00 
886.400.000,00 
950.200.000,00 
618.200.000,00 
723.400'. 000,00 
498.081.300,00 
149.618.700,00 

549.200.000,00 
791.900.000,00 
647.400.000,00 
585.900.000,00 
801.800.000,00 
1.756.700.000,00 
763.600.000,00 
798.200.000,00 
•  780.400.000,00 
491.700.000,00 
916.300.000,00 
637.270.300,00 
191.429.700,00 

•  95.930.000.000,00 
98.670.000.000,00 
54.700.000.000,00 
62.980.000.000,00 
69.570.000.000,00 
43.250.000.000,00 
61.720.000.000,00 
60.820.000.000,00 
49.220.000.000,00 
58.540.000.000,00 
32.960.000.000,00 
14.111.150.000,00 
4.238.850.000,00 

76.730.000.000,00 
56.450.000.000,00 
26.470.000.000,00 
20.610.000.000,00 
88.300.000.000,00 
31.040.000.000,00 
24.580.000.000,00 
41-.500.000.000,00 
44.280.000.000,00 
39.740.000.000,00 
107.590.000.000,00 
34.528.100.000,00 
10.371.900.000,00 

4.910.000.000,00 
4.287.000.000,00 
4.943.000.000,00 
3.907.000.000,00 
8.143.000.000,00 
4.780.000.000,00 
3.959.000.000,00 
4.282.000.000,00 
5.123.000.000,00^ 
4.298!000.000,0(g 
3.112.000.000,00 
1.967.102.000,00 
590.898.000,00 

510.245,00 

78.555,74-

206.213,08 

30.478.065,00 

6.497.884,00 

48.332.894,92 

TOTAL N.C. 

52.397.510.245,00 

10.096.978.555,74 

9.712.006.213,08 

706.740.478.065,00 

602.196.497.884,00 

54.350.332.894,92 

TOTAL ECU 

1.298.734.126,85 

1.334.709.860,39 

4.976.154.686,04 

2.715.016.587,82 

4.175.655.068,76 

8.184.765.622,72 

Annex  17b 

Advance  payments 

to  Member  S t a t es 

f or  1993 

DATE  OF DECISION 

IRL 
IRL 

I 
LIT 

L 
LUF 

NL 
HFL 

P 
ESC 

UK 
UKL 

TOTAL  EEC 

ECU 

in  national  currency 

21.12.92 
27.01.93 
26.02.93 
29.03.93 
30.04.93 
24.05.93 
28.06.93 
27.07.93 
24.08.93 
27.09.93 
25.10.93 
30.11.93 
09.12.93 

21.12.93 

243.400.000,00 
120.400.000,00 
-56.250.000,00 
54.100.000,00 
124.050.000,00 
67.100.000,00 
87.150.000,00 
63.150.000,00 
124.100.000,00 
43.350.000,00 
112.500.000,00 
143.187.800,00 
43.012.200,00 

1.083.500.000.000,00 
832.500.000.000,00 
439.900.000.000,00 
584.800.000.000,00 
953.100.000.000,00 
492.100.000.000,00 
512.400.000.000,00 
491.200.000.000,00 
585.500.000.000,00 
925.400.000.000,00 
773.100.000.000,00 
609.278.700.000,00 
183.021.300.000,00 

- 

- 

62.770.000,00 
13.020.000,00 
35.460.000,00 
3.980.000,00 
6.480.000,00 
6.650.000,00 
21.500.000,00 
59.960.000,00 
20.660.000,00 
490.000,00 
42.850.000,00 
42.471.870,00 
12.758.130,00 

529.600.000,00 
502.300.000,00 
366.600.000,00 
427.400.000,00 
478.100.000,00 
417.700.000,00 
325.100.000,00 
503.100.000,00 
358.800.000,00 
318.800.000,00 
547.000.000,00 
264.612.900,00 
79.487.100,00 

13.686.000.000,00 
13.604.000.000,00 
6.529.000.000,00 
4.625.000.000,00 
2.730.000.000,00 
5.247.000.000,00 
7.139.000.000,00 
5.592.000.000,00 
5.255.000.000,00 
6.152.000.000,00 
10.315.000.000,00 
4.232.576.000,00 
1.271.424.000,00 

213.750.000,00 
146.400.000,00 
80.300.000,00 
118.400.000,00 
228.100.000,00 
334.150.000,00 
174.100.000,00 
185.800.000,00 

83.000.000,00 
55.550.000,00 
227.150.000,00 
235.160.200,00 
70.639.800,00 

3.835.282.200,42 
3.247.871.901,96 
2.293.137.530,85 
2.258.969.715,93 
4.055.364.304,07 
3.226.031.720,20 
2.353.364.832,94 
2.661.277.936,58 
2.684.714.166^96 
2.368.249.79©7 
3.105.955.672,12 
1.964.982.745,20 
590.261.396,80 

4.361,22 

416.607.478,00 

8.366,00 

553.258,61 

823.461,00 

215.609,74 

8.269.985,37 

Exchange  difference 

2.008.900,95 

TOTAL N.C. 

1.281.754.361,22 

8.466.216.607.478,00 

295.058.366,00 

5.119.153.258,61 

86.378.823.461,00 

2.152.715.609,74 

34.651.724.999,02 

TOTAL  ECU 

1.649.917.622,30 

4.765.436.356,10 

7.319.957,38 

2.328.081.198,19 

478.059.118,26 

2.737.874.794,21 

34.651.724.999,02 

170 

ANNEX  18 
meas  applied  to trade 

RATE USED 
FOR THE 
1993 
BUDGET 
(JULY  '92) 

RATES RECORDED 
RELATING 
TO 1993 
(AVERAGE MONTHLY RATE) 

FROM  15.08.92 
TO 31.12.92 

MINIMUM 

MAXIMUM 

0 

0 

0 

0 

0 
0 
0 
0 
0 
0 

0 

0 

0 
o 
0 
0 
0 
0 

0 
0 
0 
0 
0 
0 

+  1 ,8 
0 
0 
0 
+  1 ,6 
0 

0 
0 
+  3,7 
0 
0 
.+ ' 3,7 

0 

o 

0 

0 

-  9 
-  9 
-  2,2 
-  5,5 
-  5,5 
-  1,5 

0 

0 

0 

0 

0 

0 

-  2,2 
-  2,2 
0 
0 
-  0,3 
0 

0 

0 

- 10,1 
• - 10,1 
-  3,3 
-  6,6 
-  1,6 

-  3,3 
-  3,3 
0 
0 
0 

0 
-  0,3 
-  3,8 
-  0,6 
"-  2,3 
-  3,8 

-  5,6 
-  0,2 
-  2,3 
-  3,3 
-  5,8 
0 

0 
0 
0 
0 
0 
0 

0 
0 
0 
0 
0 
0 

-  0,9 
0 
0 
-  0,1 
-  0,9 
0 

0 
0 
+  0,2 
0 
0 
+  0,2 

CURRENCY 

PRODUCTS 

DM 

AI I products 

BFR/LFR 

AI I products 

HFL 

FF 

LIT 

IRL 

DKR 

UKL 

DRA 

PTA  ' 

ESC 

AI I products 

AI I products 

Beef and milk products 
Crops and sugar 
Pigmeat 
Eggs and poultry 
Wine 
OIive oiI 

AI I products 

AI I products 

Milk and beef 
Crops and sugar 
Pigmeat 
Eggs and poultry 
OIive oiI 
Wine 

Pigmeat 
Eggs and poultry 
Other  livestock products 
Wine 
01i ve o iI 
Cereals and sugar 

Beef  and milk products 
Pigmeat 
Eggs and poultry 
Wine 
Cereals, sugar 
OIive oiI 

Eggs and poultry 
Pigmeat 
Beef and milk products 
Wine 
01i ve  o iI 
Cereals, sugar 

Annex 19 

Exchange  rates 1993 

1) Conversion of monthly expenditure  Into ECU - Budget  rates 

Expenditure 

Rate on: 

OJ: 

B 

DK 

D 

EL 

ES 

F 

IRL 

1 

LUX 

NL 

P 

UK 

11.92 
12.92 
01.93 
02.93 
03.93 
04.93 
05.93 
06.93 
07.93 
08.93 
09.93 
10.93 

18.09.92 - C 240/92 
20.10.92 - C 272/92 
20.11.92-- C 304/92 
18.12.92 - C 336/92 
20.01.93 - C 015/93 
19.02.93 - C 050/93 
19.03.93 - C 079/93 
20.04.93 - C 111/93 
19.05.93 - C 142/93 
18.06.93 - C 168/93 
20.07.93 - C 197/93 
20.08.93 - C 226/93 

40,9612 
40,4480 
40,4302 
40,2569 
40,3754 
39,9677 
39,9912 
40,1113 
40,2072 
40,2678 
40,2530 
40,4526 

7,72663 
7,56692 
7,64658 
7,55860 
7,53343 
7,44024 
7,47021 
7,47236 
7,50449 
7,49571 
7,52550 
7,84533 

1,98221 
1,96551 
1,96370 
1,95722 
1,96115 
1,94039 
1,94127 
1,94886 
1,95576 
1,95955 
1,94915 
1,92767 

251,701 
254,860 
255,728 
260,308 
262,065 
260,849 
263,911 
265,864 
264,516 
266,946 
266,409 
270,591 

139,627 
139,339 
140,603 
" 139,254 
138,784 
139,206 
139,128 
140,901 
149,234 
149,726 
152,873 
155,729 

6,77810 
6,66474 
6,64511 
6,68999 
6,63172 
6,56858 
6,62654 
6,58529 
6,59513 
6,58360 
6,65338 
6,70505 

0,751564 
0,745396 
0,748299 
0,740804 
0,739439 
0,795488 
0,801266 
0,799168 
0,801790 
0,802198 
0,808102 
0,815243 

1673,30 
1723,08 
1700,56 
1762,47 
1796,29 
1855,75 
1880,23 
1867,86 
1777,78 
1776,87 
1810,56 
1820,07 

40,9612 
40,4480 
40,4302 
40,2569 
40,3754 
39,9677 
39,9912 
40,1113 
40,2072 
40,2678 
40,2530 
40,4526 

2,23271 
2,21221 
2,21017 
2,20086 
2,20507 
2,18455 
2,18179 
2,18966 
2,19319 
2,19728 
2,19390 
2,16830 

176,470 
174,757 
177,492 
174,948 
176,418 
177,541 
180,113 
180,161 
186,115 
186,292 
189,744 
195,476 

0,758678 
0,800981 
0,810417 
0,797640 
0,792033 
0,819901 
0,795838^ 
0,79066£! 
0,785180 
0,780182 
0,759397 
0,759810 

Average 
rate » 
in ECU 

Total expend,  in NC 

Total  expend.  In ECU 

40,3451 

7,56492 

1,95171 

260,308 

144,216  6,64043  0,776860 

1776,59 

40,3088  2,19887 

180,686 

0,786272 

AMOUNTS WITHHELD FROM PRODUCTION AND CONSUMPTION AID  IN THE OLIVE OIL. FIBRE FLAX 
AND CRAPE JUICE SECTORS AND THEIR UTILIZATION 

A N N EX 

20 

(ECU) 

SCHEMES RELATED TO OLIVE 
OIL CONSUMPTION 

SCHEMES RELATED TO a I VE 
OIL PRODUCTION 

SCHEMES RELATED TO a  IVE 
OIL PRODUCTION 

SCHEMES RELATED TO OLIVE 
OIL PRODUCTION 

SPECIFIC SCHEMES 
CONCERNING FIBRE FLAX 

SCHEMES RELATED TO THE CONSUMPTION OF 
GRAPE JUICE 

(Art.11(6) - R.136/66/EEC) 

(Art.5(2) and(4)- R.136/66/EEC) 

(Art .5(4) - R. 136/66/EEC) 

R.136/66/EEC) 

(Art.2 - R.(EEC) 1308/70) 

(Art.20d(1) -

Art.4(2) -

Art.4(2) -

R.2275/85/EEC 

R.2275/85/EEC 

A.20 
(1) and 
A.3(4) 
R.3461/ 
85/EEC 

Art. 4 

(•) 
R.3461/ 
85/EEC 

INFORMATION AND PROMOTION 

ESTABLISHMENT OF 

SCHEMES 

a  IVE OIL REGISTER 

IMPROVEMENT OF 
QUALITY OF a I VE OIL 

CONTRIBUTIONS TO COSTS OF 
RECOGNIZED ORGANIZATIONS 
AND ASSOCIATIONS 

INFORMATION AND PROMOTION 

SCHEMES 

PROMOTION 

SCHEMES 

FINANC. OF 
RESEARCH 

OVER 
HEADS 

YEAR 

WITHHELD 

UTILIZATION 

WITHHELD 

UTILIZATION 

WITHHELD 

UTILIZATION 

WITHHELD 

UTILIZATION 

WITHHELD 

UTILIZATION 

WITHHELD 

UTILIZATION  UTILIZ. 

UTILIZ. 

Until 
197» 

314.322 

11.596.900 

154.567 

1960 

3.002.587 

186.053 

1.913.256 

1981 

2.450.465 

228.892 

2.478.668 

10.217.222 

1982 

6.186.243 

2.637.599 

2.790.595 

2.533.411 

1983 

164.079 

178.196 

7.269.763 

10.560.376 

1984 

(61.380) 

3.908.825 

15.922.259 

16.652.197 

300.381 

637.351 

537.151 

949.916 

996.897 

1.218.506 

244.931 

1.146.909 

1.154.500 

1985 

7.385.034 

4.469.156 

9.841.270 

13.510.537 

5.840.301 

477.096 

1.698.562 

1.073.342 

1966 

16.814.429 

1.415.569 

5.703.249 

22.024.203 

3.508.293 

4.240.523 

10.022.034 

1.787.949 

3.274.836 

2.720.876 

82.041 

1987 

1.904.138 

1.529.035 

14.574.601 

16.887.665 

8.468.414 

11.758.762 

9.709.384 

2.015.517 

500.500 

3.156.545 

3.901.559 

8.093 

1988 

27.568.043 

8.756.550 

10.865.415 

22.880.775 

978.326 

5.746.143 

6.591.949 

2.395.084 

1.303.210 

7.441.746 

2.314.470 

1989 

24.431.817 

9.781.272 

20.847.757 

23.026.556 

12.804.438 

4.135.329 

14.527.146 

5.033.263 

2.433.702 

2.829.373 

5.137.237 

5.293.257 

1990 

19.037.203 

4.175.724 

15.020.682 

20.587.986 

10.669.627 

4.606.092 

8.944.125 

7.239.877 

3.941.124 

1.649.911 

6.523.170 

4.174.999 

1991 

29.760.024 

16.912.766 

28.302.535 

8.178.986 

20.400.643 

10.611.885 

14.847.811 

7.186.494 

2.556.035 

1.654.180 

6.493.761 

6.296.229 

1992 

13.151.205 

22.383.755 

27.876.365 

17.292.122 

21.840.665 

7.504.480 

15.903.625 

6.635.186 

2.239.724 

4.995.386 

6.493.724 

4.741.154 

1993 

5.725.087 

10.739.627 

32.885.611 

4.052.643 

23.693.984 

14.129.759 

17.644.148 

7.431.095 

2.594.027 

(1) 

2.478.550 

(D 

8.890.122 

4.841.138 

TOTAL 

154.777.843 

87.303.019 

208.080.866 

188.559.246 

102.476.945 

40.987.546 

99.541.665 

60.326.378 

25.914.785 

22.665.768 

46.857.181 

31.562.807 

90.134 

(1) Commitment» 

EAGGF Guorontoo Section - 1993 -  IrroqulorIt lee reported - Regulation (EEC) No 595/91 

Annex 21 

SECTOR 

Coses 

Costs 

Cases 

Cases 

Casss 

Casss 

B 

AMOUNT 

DK 

AMOUNT 

DE 

AMOUNT 

EL 

AMOUNT 

ES 

AMOUNT 

FR 

AMOUNT 

ECU  1.000 

10. Csrsals and ries 

1.079 

1.070 

16 

650 

20 

11. Sugar ond Isoglucose 

3.573 

3.573 

10 

15 

12 

15 

2 

13 

239 

68 

2.272 

2.222 

108 

108 

90 

14 

860 

818 

12. Oils ond fats 

13. Protein crops 

14. Fibre plants ond 

si Ik worms 

15. Fruits ond vegetables 

16. Wine 

18. Other crop products 

20. Milk ond milk products 

1.117 

1.117 

21. BeefA«ol 

305 

298 

42 

60 

15 

22. Sheepmeat and goatmeat 

23. Pigmeat 

24. Eggs and poultry 

25. Non-Annex  11 products 

27. Accession compensatory 

amounts 

28. Monetory compensatory 

amounts 

29. Other Guorantee 

measures 

40. Fishery products 

99. Sector not specified 

42 

12 

1 

2 

72 

33 

1 

1 

5 

751 

283 

21 

16.590 

15.773 

424 

98 

33 

1 

156* 

1.926* 

1.457 

47 

2.177 

2.143 

12 

403 

348 

27 

15 

2 

7 

6.716 

2.602 

380 

87 

114 

87 

2.991 

496 

5.628 

5.628 

689 

662 

9 

14 

4 

8 

8 

7 

585 

587 

585 

4 

43 

43 

587 

14 

6.371 

5.180 

158 

134 

44 

149 

3.327 

3.241 

4 

13 

98 

98 

280 

280 

22 

10 

15.643 

15.629 

947 

939 

(XM 

S 

1.104 

1.116 

19 

12 

40 

40 

63 

5 

63 

5 

5.505 

4.813 

12.086 

11.412 

190 

190 

147 

539 

410 

133 

91 

TOTAL 

21 

6.149 

6.100 

75 

4.235 

3.256 

177 

19.912  17.328 

211 

24.877  23.564 

251 

7.688 

7.489 

118 

34.353  26.246 

A - Totol amount  indicated. 
B - Balance to be recovered. 
•  Included ISO cases without financial  Indication. 
N.B.: for sector «17 Tobacco» no irregularity reported  in 1993. 

Annex 21 (ctd) 

IR 

Cases 

AMOUNT 

AMOUNT 

NL 

AMOUNT 

P0 

AMOUNT 

UK 

AMOUNT 

Coses 

B 

Coses 

Coses 

Cases 

CEE 

Cases 

Amount 
Indi 
cated 

Balance 
to be 
recov'd 

17 

1.030 

1.030 

12 

289 

221 

161 

145.978 

120.291 

6 

118.618 

99.272 

1 

13 

13 

13 

1.232 

674 

1 

12 

161 

161 

1.309 

1.303 

11.715 

11.715 

255 

121 

20 

62 

106 

2.379 

1.707 

85 

26 

1 

76 

76 

548 

531 

17 

4 

342 

104 

480 

480 

12 

12 

10 

2.512 

2.500 

1 

4 

11 

165 

165 

550 

550 

254 

254 

3.024 

2.941 

4 

9 

5 

38 

73 

47 

14 

56 

38 

41 

4.549 

3.776 

335 

7.982 

6.222 

34 

3.635 

1.009 

9 

37 

39 

7 

5.628 

5.628 

2.030 

1.982 

8.273 

7.076 

158 

134 

24 

43 

28 

1 

3 

33 

1.919 

1.777 

314 

40.331 

38.988 

430 

329 

200 

211 

19 

291 

132 

760 

70 

134 

18.093 

16.872 

41 

30 

19 

61 

609 

491 

2.870 

1.511 

2.900 

-M2.840 
en 

1.137 

2.246 

3.099 

2.946 

103 

45 

10 

403 

345 

21. BeefA«ol 

15 

824 

572 

1.119 

1.119 

SECTOR 

10. Cereals and rice 

11. Sugar and Isoglucose 

12. Oils ond fats 

13. Protein crops 

14. Fibre plants and 

s 11 kworme 

15. Fruits and vegetables 

16. Wine 

*; 

18. Other crop products 

20. Milk and milk products 

22. Sheepmeat and goatmeat 

23. Plgmeot 

24. Eggs ond poultry 

25. Non-Annex 11 products 

27. Accession compensatory 

amounts 

28. Monetory compensatory 

amounts 

29. Other Guarantee 

measures 

40. Fishery products 

99. Sector not specified 

25 

25 

80 

67 

18 

2 

1 

238 

183 

68 

5 

63 

5 

TOTAL 

16 

1.078 

826 

47 

134.742  114.832 

61 

3.503 

2.889 

141 

7.549 

6.765 

180 

4.274 

2.939 

1.298** 

248.360  212.234 

A - Total amount Indicated. 
B - Balance to be recovered. 
•• Included 163 cases without  financial  Indication. 
N.B.: for sector «17. TABAC» no Irregularity reported In 

1993. 

Annex 22 
EAGGF  Guarantee 
Irregularities  reported and recovery  situation - REG.  (EEC) No 595/91 

«IRENE3» 

< 1989 

1989 

1990 

1991 

1992 

1993 

TOTAL 

Member State 

A 

B 

A 

B 

A 

B 

A 

B 

A 

B 

A 

B 

TOTAL 
DECLARED 

TOTAL(*) 
RECOVERED 

TOTAL 
LOST 

BELGIUM 

DENMARK 

GERMANY 

GREECE 

SPAIN 

FRANCE 

IRELAND 

ITALY 

LUXEMBOURG 

NETHERLANDS 

PORTUGAL 

UNITED 
KINGDOM 

TOTAL EEC 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

1 
2 

78 
13,1 

66 

2,7 

7 
0,1. 

7 
0 

1 
0 

0 
0 

22 
0,7 

17 

0,1 

47 

1,9 

18 

0,4 

21 

6,1 

6 
0,1 

176 
21,9 

294 
4 

210 

2,5 

30 
13,1 

22 

2,7 

29 
3,4 

27 

1,4 

24 

1,3 

21 

1,3 

32 

1,1 

26 

0,8 

75 

4,2 

45 
1 

484 
27,1 

1409 
109,1 

1120 

24,1 

71 
18,8 

46 

4,7 

132 
28,6 

69 

1,6 

43 
4,4 

14 

0,3 

100 

7,2 

41 

1,4 

177 

19,9 

88 

2,6 

1932 
188 

1 
0 

0 
0 

3 
0,1 

0 
0 

18 
0,9 

12 
0 

14 
0,1 

2 
0 

56 

1,4 

15 

211 

0,3 

24,9 

23 

1,3 

303 

27,4 

114 

3,3 

351 

9,7 

1378 

34,7 

52 

1,6 

6 
0,1 

6 
0,1 

13 
0,3 

10 

0,1 

57 

1,9 

29 

0,2 

64 

1,3 

34 

0,6 

66 
4 

32 

0,8 

251 

7,7 

128 

0,2 

457 

15,3 

239 
2 

442 
12 

392 

5,6 

121 

7,9 

105 

6,1 

115 

2,7 

100 

2,1 

101 

5,8 

76 
3 

108 

6,6 

84 

2,7 

118 
34,4 

48 

8,1 

1005 

69,4 

100 

6,8 

89 
3 

12 
3 

10 
1,1 

4 
0 

2 
0 

10 
0,7 

3 
0,5 

24 

1,2 

16 

0,1 

16 
U 

8 
0,2 

166 
12,8 

412 
212,1 

131 

18,1 

242 

77,7 

39 

1,3 

95 
75,1 

16 

1,9 

82 
98,2 

15 
2 

366 

71,6 

51 

1,5 

47 
134,7 

12 
19,9 

1244 
669,4 

0 
0 

0 
0 

1 
0 

1 
0 

0 
. 0 

0 
0 

0 
0 

0 
0 

0 
0 

0 
0 

0 
0 

0 
0 

1 
0 

268 

251 

4,9 

3,3 

82 
13,4 

50 

1,5 

132 

7,4 

118 

3,9 

93 

4,2 

71 

1,2 

88 

7,7 

66 

3,4 

61 

3,5 

34 

0,6 

724 

41,1 

0 
0 

0 
o 

0 
0 

0 
0 

54 
1 

50 

0,6 

16 
0,2 

11 

0,1 

10 
3,8 

5 
0,2 

141 

7,6 

19 

0,8 

221 

12,6 

805 

27,6 

128 

4,9 

264 

44,7 

1 
0 

590 

13,9 

85 

1,7 

0 
0 

70 

1,3 

52 

2,5 

0 
0 

0 
0 

21 

0,5 

0 
0 

0 
0 

0 
0 

0 
0 

2 
0 

736 

10,4 

621 

6,4 

164 

144 

7,4 

0,9 

189 

3,7 

150 
1 

131 

5,6 

97 

2,3 

131 

7,9 

89 

2,1 

180 

4,3 

102 

1,3 

1531 

39,3 

1203 
14 

28 

2,4 

3746 
372,5 

2886 

65,8 

746 
141,8 

434 

18,4 

826 
125 

573 

12,7 

600 
122,5 

361 

11,4 

1028 

443 

114,4  '13,7 

1298 
248,4 

513 
36,1 

8244 
1124,3 

5210 

158,1 

•173 

6,7 

3105 

959,5 

Balance 
to be 
recovered 

68 
18,6 

71 
16,1 

553 
150,8 

259 

25,8 

223 

13,3 

209 

41,3 

60 

7,9  H 

1014 
624,7 

0 
0 

143 
27,2 

139 
10,9 

366 

22,9 

1 = number  of cases. 
2 = amounts  in ECU mi 11 ion. 
A = case  reported. 
B = case  totally or partially  recovered, 
* = on cases  closed or still  opened. 

EAGGF-Guorontee expenditure — 1990 

DK 

DE 

EL 

ES 

IR 

IT 

NL 

PO 

UK 

EC  TOTAL 

Flnonclol  results of cleoronce of the 1990 occounts  1990 (1) 

(ECU ml I I ion)  (2> 

1. Expenditure recognized 

a) Expenditure declared by the 

Member State for this 

. cleoronce 

898.85 

1.123,20 

4.929.72 

1.389.05 

1.788,63 

5.366.30 

1.562,48 

3.476.19 

4,66 

3.088.96 

195.88 

1.835,76 

25.659,68 

b) Expenditure declared in 
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) 

397,17 

392,15 

11,36 

74,57 

356,85 

56,53 

25,65 

1.314.28 

1.27 

1.27 

898.85 

1.123,20 

5.326,89 

1.779.93 

1.800.00 

5.440,87 

1.919.33 

3.532.73 

4.66 

3.088,96 

195.88 

1.861.41 

26.972.71 

e) Expenditure rejected 

5,99 

1,61 

- 

6.34 

-  18,74 

-  188.04 

-  17,18 

3.10 

- 319,83 

0.76 

-  40.87 

0.70 

5.62 

-  582,64 

f) Total expenditure recognized 

(d+e) 

2. Expenditure charged 

a) Expenditure charged this year 
b) Expenditure charged in 

previous year but excluded 
from that clearance 

c) Expenditure charged this year 

but excluded from that 
cIearonce 

d) Total expenditure charged, 

subject to current clearance 
(o+b+c) 

3) Expenditure charged to or to 
be paid to the Member State 
as a result of cleoronce 
(2d - 1f) 

904.84 

1.121.59 

5.320.56 

1.761.20 

1.611.96 

5.423.68 

1.916.23 

3.212.90 

5.42 

3.048,08 

196.58 

1.867,03 

911,44 

1.124,80 

4.930.40 

1.390.11 

1.788.17 

5.366,33 

1.564,82 

3.489,20 

5.42 

3.088,71 

195.88 

1.835.53 

26.390.07 

--4 
25.600.81 

397,17 

392.15 

11.36 

74,57 

356.85 

56,53 

1.27 

25.65 

1.314.28 

1.27 

911,44 

1.124.80 

5.327,58 

1.781,00 

1.799,53 

5.440.90 

1.921,67 

3.545.73 

5,42 

3.088.71 

195.88 

1.861,18 

27.003.84 

6,61 

3,21 

7,02 

19.80 

187,57 

17.22 

5.44 

332,83 

40.63 

-  0.70 

-  5,85 

613.78 

(1) Based on Decision 93/659/EC 25.11. 
(2) Conversion rate on September  1993. 

93. 

ISSN 0254-1475 

COM(94) 464 final 

DOCUMENTS 

EN 

0103 

Catalogue number : CB-CO-94-489-EN-C 

ISBN 92-77-81443-8 

Office for Official Publications of the European Communities 

L-2985 Luxembourg