98/358/EC: Commission Decision of 6 May 1998 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1994 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1998) 1124) (Only the Spanish, Danish, German, Greek, English, French, Italian, Dutch and Portuguese texts are authentic)
Date: 1998-05-06
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, EU financing, budgetary control, closing of accounts

L 163/28

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Official Journal of the European Communities

6. 6. 98

II

(Acts whose publication is not obligatory)

COMMISSION

COMMISSION DECISION

of 6 May 1998

on the clearance of the accounts presented by the Member States in respect of the
expenditure for 1994 of the Guarantee Section of the European Agricultural
Guidance and Guarantee Fund

(notified under document number C(1998) 1124)

(Only the Spanish, Danish, German, Greek, English, French, Italian, Dutch and Portuguese
texts are authentic)

(98/358/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 729/70 of
21 April 1970 on the financing of the common agricul-
tural policy (1), as last amended by Regulation (EC) No
1287/95 (2), and in particular Article 5(2) thereof,

After consulting the Fund Committee,

Whereas, under Article 5(2) of Regulation (EEC) No 729/
70, the Commission, on the basis of the annual accounts
presented by the Member States, clears the accounts of
the authorities and bodies referred to in Article 4 of that
Regulation;

Whereas the Member States have transmitted to the
Commission the documents
the
accounts for 1994; whereas Article 5(2) of Regulation
(EEC) No 729/70 provides that the 1994 financial year
began on 16 October 1993 and ended on 15 October
1994;

required to clear

Whereas the Commission has carried out the verifications
provided for in Article 9(2) of Regulation (EEC) No 729/
70;

(1) OJ L 94, 28. 4. 1970, p. 13.
(2) OJ L 125, 8. 6. 1995, p. 1.

include the determination of

Whereas Article 8 of Commission Regulation (EEC) No
1723/72 of 26 July 1972 on making up accounts of the
European Agricultural Guidance and Guarantee Fund,
Guarantee Section (3), as last amended by Regulation
(EEC) No 295/88 (4), provides that the decision to clear
the
the accounts must
amount of expenditure incurred in each Member State
during the financial year
in question recognised as
chargeable to the Guarantee Section of the Fund; whereas
Article 102 of the Financial Regulation of 21 December
1977 (5), as last amended by Regulation (EC) No 2444/
97 (6), provides that the outcome of the clearance decision,
that is to say, any discrepancy which may occur between
the total expenditure booked to the accounts for a finan-
cial year under Articles 100 and 101 and the total expend-
iture recognised by the Commission when clearing the
accounts is to be booked, under a single article, as addi-
tional expenditure or a reduction in expenditure;

Whereas, under Articles 2 and 3 of Regulation (EEC) No
729/70, only refunds on exports to third countries and
intervention to stabilise agricultural markets, respectively
granted and undertaken according to Community rules
within the framework of the common organisation of the

(3) OJ L 186, 16. 8. 1972, p. 1.
(4) OJ L 30, 2. 2. 1988, p. 7.
(5) OJ L 356, 31. 12. 1977, p. 1.
(6) OJ L 340, 11. 12. 1997, p. 1.

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L 163/29

the
agricultural markets, may be financed; whereas
inspections carried out show that a part of the expend-
iture declared by the Member States does not meet these
conditions and therefore must be disallowed; whereas the
the Member States
amounts declared by each of
concerned, those recognised as chargeable to the EAGGF
Guarantee Section and the difference between the two
amounts and the difference between the expenditure
recognised as chargeable to the EAGGF Guarantee
the year, are
Section and that charged in respect of
annexed to this Decision;

72 776 981 668,

Whereas the expenditure declared by Belgium, Denmark,
Germany, Spain, France, Ireland, Italy, Luxembourg, the
Netherlands, Portugal and the United Kingdom as
support for producers of certain arable crops, amounting
respectively to BEF 37 610 355, DKK 261 991 880,28,
DEM 600 977 770,84,
FRF
ESP
2 572 344 612,45, IEP 458 554,44, ITL 110 362 227 405,
LUF 14 188 574, NLG 1 178 066,51, PTE 3 562 835 605
and GBP 85 024,11 was not covered by the Decision for
the clearance of the 1993 EAGGF accounts, because final
payments for oilseeds were not made until 1994 and the
results of EAGGF inquiries covered all spending in
respect of the 1993 harvest and not only the advances
paid during 1993; whereas the expenditure declared by
Spain for the olive cultivation register amounting to ESP
600 038 445, by France for the discontinuation and the
reduction of milk production amounting to FRF 531 272
940,06, and for the premiums for leaf tobacco amounting
to FRF 7 160 544, by Italy for the abandonment of wine-
growing areas, as per the enquiry of illegal plantings,
amounting to ITL 31 861 816 140 was not covered by the
Decision for the clearance of the 1993 EAGGF accounts;
whereas, therefore, these amounts have been added back
to the expenditure declared by the Member States for the
1994 clearance exercise and will be currently cleared;

respectively

53 526 391 438,

the Netherlands, Portugal

Whereas the expenditure declared by Belgium, Denmark,
Germany, Greece, Spain, France, Ireland, Italy, Luxem-
bourg,
and the United
Kingdom as support for producers of certain arable crops,
amounting
to BEF 44 488 205, DKK
217 632 480,18, DEM 625 580 204,80, GRD 704 353 447,
ESP
IEP
FRF
ITL 171 798 906 560, LUF 13 226 892,
1 399 246,84,
NLG 201 888,89,
and GBP
6 586 838 460
88 604 051,26 is not covered by this Decision because
final payments for oilseeds were not made until 1995 and
the results of EAGGF inquiries cover all spending in
respect of the 1994 harvest and not only the advances
paid during 1994; whereas, therefore, these amounts have
been deducted from the expenditure declared by the
Member States for the current clearance exercise and will
be cleared later;

3 032 760 954,71,

PTE

Whereas the expenditure declared by Germany in respect
of the levying of fees to finance the management of the
arable crops scheme in Schleswig-Holstein amounting to

DEM 271 964, by Italy for the olive oil in intervention
storage amounting to ITL 202 034 589 024, by Spain in
respect of the consumption aid for olive oil amounting to
ESP 42 574 312 665 and in respect of
the ewe/goat
premium amounting to ESP 1 390 733 000 and for the
improvement of the quality of milk amounting to ESP
101 802 242 and by the United Kingdom (part only of the
total expenditure) in respect of the public storage opera-
tions for beef amounting to GBP 1 849 000,
is not
covered by this Decision since further investigations are
still necessary; whereas, therefore, these amounts have
been deducted from the expenditure declared by these
Member States for the current clearance exercise and will
be cleared later;

Whereas corrections are necessary in respect of supple-
mentary levies for milk for the milk years 1985/1986 to
1992/1993 which are still outstanding because of legal
disputes between buyers/producers and the competent
authorities of certain Member States; whereas these neg-
ative corrections
for France, Belgium, Luxembourg,
United Kingdom and the Netherlands amount to FRF
114 387 058, BEF 32 139 050, LUF 11 979 538, GBP
105 928,21 and NLG 3 043 965,97 respectively; whereas
the Commission nevertheless reserves the possibility to
re-examine the corrections made under this clearance of
accounts if, following the outcome of the legal proceed-
ings, amounts are considered not to be due or to be
non-recoverable;

Whereas corrections are necessary if the statutory time
limits allowed for payments to be made have elapsed;
whereas these corrections for Belgium, Spain, Greece,
Ireland, Italy, the Netherlands, Portugal and the United
Kingdom under various schemes amount to BEF 440 888,
ESP 752 182 204, GRD 666 812 006, IEP 943 665,56, ITL
26 383 487 618, NLG 221 924,10, PTE 139 943 090 and
amounts
respectively; whereas
GBP 9 407,41
concerned have already been paid over to the Commis-
sion by deduction from monthly advances; whereas the
Commission wishes that the Member States concerned
are given the opportunity to avail themselves of the conci-
the
liation procedure; whereas,
Commission will re-examine these corrections, once the
conciliation reports are available; whereas this Decision is
nevertheless immediately applicable;

should this occur,

the

Whereas, on the basis of Commission decision of 2
February 1995,
it was not possible to enter into the
accounts of the budget year 1994 certain amounts of
expenditure declared by France and Italy due to a lack of
credits in the relevant budget lines; whereas, as a con-
sequence, the Commission could not book this expend-
iture in the 1994 budget year and, therefore, the pertinent
advances to be paid had to be reduced by an amount of
FRF 179 945 575,32 and of ITL 36 421 859 436 respect-
ively; whereas, since these amounts were declared by
France and Italy in their 1994 declaration, it is necessary,

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Official Journal of the European Communities

6. 6. 98

for the clearance of these amounts, to include in the
annexes of the present Decision the amounts chargeable
to the said Member States;

Whereas, before a financial correction that is eligible for
the conciliation procedure set up by Commission
Decision 94/442/EC (1) is fixed by the Commission, it is
necessary that the Member State be given an opportunity,
if it so wishes, of availing itself of that procedure; whereas,
should this occur, it is essential that the Commission
study the report drawn up by the Conciliation Body;
whereas the period set for the procedure will not have
expired, in respect of all the eligible corrections, by the
date of adoption of this Decision; whereas the clearance
decision should not, however, be delayed further; whereas
the corresponding amounts have therefore been deducted
from the expenditure declared by the Member States
concerned in respect of the year under consideration and
will be cleared later;

Whereas Article 8 of Regulation (EEC) No 729/70
provides that
the financial consequences arising from
irregularities or negligence are not to be borne by the
Community if they are the result of irregularities or negli-
gence attributable to administrative authorities or other
bodies of
those
financial consequences which cannot be borne by the
Community budget should be included within the scope
of this Decision;

the Member States; whereas some of

Whereas this Decision is without prejudice to any finan-
cial consequences which may be determined in any sub-
sequent clearance of accounts in respect of State aid or
infringements for which the procedures initiated under
Articles 93 and 169 of the Treaty are now being imple-
mented or were terminated after 31 December 1997;

Whereas this Decision is without prejudice to any finan-
cial consequences drawn by the Commission, during a
subsequent accounts clearance procedure, from current
investigations under way at the time of this Decision,
from irregularities within the meaning of Article 8 of
Regulation (EEC) No 729/70 or from judgments of the
Court of Justice in cases pending on 31 December 1997
and relating to matters covered by this Decision,

HAS ADOPTED THIS DECISION:

Article 1

States’

expenditure
Member
financed by the EAGGF Guarantee Section in respect of
1994 are hereby cleared as shown in Annex I.

concerning

accounts

Article 2

The amounts arising under points 3 of the Annexes are to
be booked as part of the expenditure referred to in Article
4(1) of Commission Regulation (EC) No 296/96 (2), in
respect of the second month after the notification of this
Decision.

Article 3

This Decision is addressed to the Member States of the
Community as constituted on 31 December 1994.

Done at Brussels, 6 May 1998.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ L 182, 16. 7. 1994, p. 45.

(2) OJ L 39, 17. 2. 1996, p. 5.

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ANNEX

BELGIUM

EAGGF Guarantee Section expenditure
Financial year: 1994

(BEF)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

46 868 963 651

clearance

(b) Expenditure declared during the preceding year but excluded from that

37 610 355

clearance

(c) Expenditure declared, excluded from the present clearance

– 44 488 205

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

46 862 085 801

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 415 690 144

46 446 395 658

(a) Expenditure charged in respect of the present year

46 865 740 200

(b) Expenditure charged in respect of the preceding year, but excluded from

37 610 355

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 44 488 205

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later financial year

0

0

(f) Total

expenditure

charged,

coming under

the present

clearance

46 858 862 350

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

412 466 693

clearance of the accounts (2f – 1g)

-

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6. 6. 98

DENMARK

EAGGF Guarantee Section expenditure
Financial year: 1994

(DKK)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

9 693 942 824,61

clearance

(b) Expenditure declared during the preceding year but excluded from that

261 991 880,28

clearance

(c) Expenditure declared, excluded from the present clearance

– 217 632 480,18

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

9 738 302 224,71

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 34 594 787,72

9 703 707 436,99

(a) Expenditure charged in respect of the present year

9 670 777 437,62

(b) Expenditure charged in respect of the preceding year, but excluded from

261 991 880,28

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 217 632 480,18

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

9 715 136 837,72

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

11 429 400,73

clearance of the accounts (2f – 1g)

-

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GERMANY

EAGGF Guarantee Section expenditure
Financial year: 1994

(DEM)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

9 928 904 555,58

clearance

(b) Expenditure declared during the preceding year but excluded from that

600 977 770,84

clearance

(c) Expenditure declared, excluded from the present clearance

– 625 852 168,80

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

9 904 030 157,62

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 43 076 291,12

9 860 953 866,50

(a) Expenditure charged in respect of the present year

9 928 293 557,67

(b) Expenditure charged in respect of the preceding year, but excluded from

600 977 770,84

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 625 852 168,80

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

9 903 419 159,71

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

42 465 293,21

clearance of the accounts (2f – 1g)

-

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GREECE

EAGGF Guarantee Section expenditure
Financial year: 1994

(GDR)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

773 412 247 306

clearance

(b) Expenditure declared during the preceding year but excluded from that

0

clearance

(c) Expenditure declared, excluded from the present clearance

– 14 056 031 234

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

759 356 216 072

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 4 562 037 494

754 794 178 578

(a) Expenditure charged in respect of the present year

773 469 535 426

(b) Expenditure charged in respect of the preceding year, but excluded from

0

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 14 056 031 234

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0

0

(f) Total

expenditure

charged,

coming under

the present

clearance

759 413 504 192

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

4 619 325 614

clearance of the accounts (2f – 1g)

-

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SPAIN

EAGGF Guarantee Section expenditure
Financial year: 1994

(ESP)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

729 971 500 509

clearance

(b) Expenditure declared during the preceding year but excluded from that

73 377 020 113

clearance

(c) Expenditure declared, excluded from the present clearance

– 102 176 374 897

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

701 172 145 725

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 1 616 908 294

699 555 237 431

(a) Expenditure charged in respect of the present year

729 459 474 816

(b) Expenditure charged in respect of the preceding year, but excluded from

73 377 020 113

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 102 176 374 897

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0

0

(f) Total

ependiture

charged,

coming under

the present

clearance

700 660 120 032

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

1 104 882 601

clearance of the accounts (2f – 1g)

-

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FRANCE

EAGGF Guarantee Section expenditure
Financial year: 1994

(FRF)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

52 981 388 267,23

clearance

(b) Expenditure declared during the preceding year but excluded from that

3 110 778 096,51

clearance

(c) Expenditure declared, excluded from the present clearance

– 3 070 415 234,71

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

53 021 751 129,03

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 518 731 862,82

52 503 019 266,21

(a) Expenditure charged in respect of the present year

52 802 730 864,61

(b) Expenditure charged in respect of the preceding year, but excluded from

3 110 778 096,51

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 3 070 415 234,71

the present clearance

(d) Expenditure charged in respect of the present year, which is already

0,00

subject to a clearance decision

(e) Expenditure charged to a later exercise

179 945 575,32

(f) Total

expenditure

charged,

coming under

the present

clearance

53 023 039 301,73

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

520 020 035,52

clearance of the accounts (2f – 1g)

-

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IRELAND

EAGGF Guarantee Section expenditure
Financial year: 1994

(IEP)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

1 181 045 319,52

clearance

(b) Expenditure declared during the preceding year but excluded from that

458 554,44

clearance

(c) Expenditure declared, excluded from the present clearance

– 3 344 334,65

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

1 178 159 539,31

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 3 438 853,29

1 174 720 686,02

(a) Expenditure charged in respect of the present year

1 178 258 927,22

(b) Expenditure charged in respect of the preceding year, but excluded from

458 554,44

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 3 344 334,65

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

1 175 373 147,01

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

652 460,99

clearance of the accounts (2f – 1g)

-

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ITALY

EAGGF Guarantee Section expenditure
Financial year: 1994

(ITL)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

7 269 367 990 162

clearance

(b) Expenditure declared during the preceding year but excluded from that

328 052 868 479

clearance

(c) Expenditure declared, excluded from the present clearance

– 449 078 987 827

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

7 148 341 870 814

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 191 864 370 710

6 956 477 500 104

(a) Expenditure charged in respect of the present year

7 220 045 509 560

(b) Expenditure charged in respect of the preceding year, but excluded from

328 052 868 479

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 449 078 987 827

the present clearance

(d) Expenditure charged in respect of the present year, which is already

0

subject to a clearance decision

(e) Expenditure charged to a later exercise

36 421 859 436

(f) Total

expenditure

charged,

coming under

the present

clearance

7 135 441 249 648

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

178 963 749 544

clearance of the accounts (2f – 1g)

-

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LUXEMBOURG

EAGGF Guarantee Section expenditure
Financial year: 1994

(LUF)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

477 297 768

clearance

(b) Expenditure declared during the preceding year but excluded from that

14 188 574

clearance

(c) Expenditure declared, excluded from the present clearance

– 13 226 892

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

478 259 450

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 11 962 119

466 297 331

(a) Expenditure charged in respect of the present year

477 315 187

(b) Expenditure charged in respect of the preceding year, but excluded from

14 188 574

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 13 226 892

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0

0

(f) Total

expenditure

charged,

coming under

the present

clearance

478 276 869

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

11 979 538

clearance of the accounts (2f – 1g)

-

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NETHERLANDS

EAGGF Guarantee Section expenditure
Financial year: 1994

(NLG)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

4 198 939 679,42

clearance

(b) Expenditure declared during the preceding year but excluded from that

1 178 066,51

clearance

(c) Expenditure declared, excluded from the present clearance

– 585 742,36

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

4 199 532 003,57

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 19 949 266,06

4 179 582 737,51

(a) Expenditure charged in respect of the present year

4 188 600 170,18

(b) Expenditure charged in respect of the preceding year, but excluded from

1 178 066,51

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 585 742,36

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

4 189 192 494,33

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

9 609 756,82

clearance of the accounts (2f – 1g)

-

6. 6. 98

EN

Official Journal of the European Communities

L 163/41

PORTUGAL

EAGGF Guarantee Section expenditure
Financial year: 1994

(PTE)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

141 216 244 963

clearance

(b) Expenditure declared during the preceding year but excluded from that

3 562 835 605

clearance

(c) Expenditure declared, excluded from the present clearance

– 7 014 592 645

(d) Expenditure declared, which is already subject to a clearance decision

0

(e) Expenditure

declared,

coming

under

the

present

clearance

137 764 487 923

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 1 041 254 951

136 723 232 972

(a) Expenditure charged in respect of the present year

139 567 752 059

(b) Expenditure charged in respect of the preceding year, but excluded from

3 562 835 605

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 7 014 592 645

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0

0

(f) Total

expenditure

charged,

coming under

the present

clearance

136 115 995 019

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

– 607 237 953

clearance of the accounts (2f – 1g)

-

L 163/42

EN

Official Journal of the European Communities

6. 6. 98

UNITED KINGDOM

EAGGF Guarantee Section expenditure
Financial year: 1994

(GBP)

1. Expenditure recognised

(a) Expenditure declared by the Member State in respect of the present

2 240 923 484,89

clearance

(b) Expenditure declared during the preceding year but excluded from that

85 024 800,11

clearance

(c) Expenditure declared, excluded from the present clearance

– 90 772 775,92

(d) Expenditure declared, which is already subject to a clearance decision

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

2 235 175 509,08

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 33 622 873,37

2 201 552 635,71

(a) Expenditure charged in respect of the present year

2 241 069 652,02

(b) Expenditure charged in respect of the preceding year, but excluded from

85 024 800,11

that clearance

(c) Expenditure charged in respect of the present year, but excluded from

– 90 772 775,92

the present clearance

(d) Expenditure charged in respect of the present year, which is already

subject to a clearance decision

(e) Expenditure charged to a later exercise

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

2 235 321 676,21

(a + b + c + d + e)

3. Expenditure chargeable to or payable to the Member State following

33 769 040,50

clearance of the accounts (2f – 1g)