1999/187/EC: Commission Decision of 3 February 1999 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1995 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1999) 209)
Date: 1999-02-03
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, agricultural expenditure, budgetary control, closing of accounts, financial year

10. 3. 1999

EN

Official Journal of the European Communities

L 61/37

COMMISSION DECISION

of 3 February 1999

on the clearance of the accounts presented by the Member States in respect of the
expenditure for 1995 of the Guarantee Section of the European Agricultural
Guidance and Guarantee Fund

(notified under document number C(1999) 209)

(1999/187/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 1995; whereas Article 5(2) of Regulation
(EEC) No 729/70 provides that the 1995 financial year
began on 16 October 1994 and ended on 15 October
1995;

required to clear

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

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 accounts must
the
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

include the determination of

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

the total expenditure booked to the accounts for a finan-
cial year under Articles 100 and 101 and the total ex-
penditure recognised by the Commission when clearing
the accounts is to be booked, under a single article, as
additional 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
agricultural markets, may be financed; whereas
the
inspections carried out show that a part of the expendi-
ture declared by the Member States does not meet these
conditions and therefore must be disallowed; whereas the
amounts declared by each of
the Member States
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
Section and that charged in respect of
the year, are
annexed to this Decision;

PTE

respectively

53 526 391 438,

3 032 760 954,71,

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 was not covered by the Decision for the
clearance of the 1994 EAGGF accounts, because final
payments for oilseeds were not made until 1995 and the
results of EAGGF inquiries covered all spending in
respect of the 1994 harvest and not only the advances
paid during 1994; whereas the expenditure declared 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 improve-
ment of
the quality of milk amounting to ESP
101 802 242 and by the United Kingdom (part only of the

L 61/38

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Official Journal of the European Communities

10. 3. 1999

total expenditure) in respect of the public storage opera-
tions for beef amounting to GBP 1 849 000, was also not
covered by the Decision for the clearance of the 1994
accounts; whereas, therefore, these amounts have been
added back to the expenditure declared by the Member
States
the 1995 clearance exercise and will be
for
currently cleared;

the amounts concerned have already been paid over to
the Commission by deduction from monthly advances;
these Member States have availed
whereas certain of
themselves of
the conciliation procedure; whereas the
Commission should reexamine these corrections once the
conciliation reports are available; whereas this Decision is,
nevertheless, immediately applicable;

respectively

32 880 545 592,

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,
to BEF 45 316 257, DKK
amounting
224 526 603,99, DEM 240 025 381,10, GRD 978 809 128,
ESP
IEP
FRF
639 231,75, ITL 299 570 865 085, LUF 14 402 947, NLG
789 273,12, PTE 3 388 841 516 and GBP 84 710 673,60 is
not covered by this Decision because final payments for
oilseeds were not made until 1996 and the results of
EAGGF inquiries cover all spending in respect of the
1995 harvest and not only the advances paid during 1995;
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;

2 895 278 255,52,

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 for the 1994 EAGGF budget year and to
DEM 637 350 for the 1995 EAGGF budget year, and by
Greece in respect of the 3,6 % deduction on aid for
forestry measures amounting to GRD 93 542 717, 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;

reserve,

financial

corrections

Whereas Commission Decision 89/255/EEC (1) indicated,
with a
for Belgium
amounting to BEF 14 080 665 concerning the value of
974 tonnes of wheat flour sent as food aid under Regula-
tion (EEC) No 93/82; whereas the Decision of the Brus-
sels commercial tribunal of 20 June 1997 rejected the
case of
the
contractor and awarded damages of BEF 250 000 and
costs of BEF 29 288; whereas these payments should be
covered by this Decision as they are chargeable to the
Community budget;

the Belgian intervention agency against

Whereas corrections are necessary if the statutory time
limits allowed for payments to be made have elapsed;
whereas these corrections for Germany, Spain and Ireland
under various schemes amount to DEM 2 340 035,67, ESP
3 362 203 596 and IEP 3 021 310,04 respectively; whereas

amount

to PTE 76 346 800; whereas

Whereas corrections are necessary in respect of recoveries
which are long outstanding; whereas these corrections for
Portugal
the
Commission reserves the possibility to reexamine the
corrections made under this clearance of accounts if,
following the outcome of further enquiries or of legal
proceedings, amounts are considered not to be due or to
be non-recoverable; whereas this Decision is nevertheless
immediately applicable;

Whereas Article 5(2)(c) of Regulation (EEC) No 729/70
provides that
the Commission may refuse to finance
expenditure effected within a period of 24 months
preceding its written communication of the results of its
checks to the Member States concerned; whereas the
Commission has communicated the results of certain
checks to the Member States concerned between May and
September 1997; whereas financial consequences may
arise from these checks and that these consequences may
affect expenditure declared in the financial year 1995;
whereas, in relation to these checks, the Commission has
not yet communicated its conclusions on the evaluation
of any expenditure which it may propose to exclude
to the Member States
pursuant
concerned; whereas this Decision does not prejudice the
Commission’s right to exclude by subsequent Decision
from Community financing expenditure effected in the
financial year 1995 for which it finds as a result of the
aforementioned checks that this expenditure was not in
compliance with Community rules;

to Article 5(2)(c)

Whereas, before a financial correction that is eligible for
the conciliation procedure set up by Commission
Decision 94/442/EC (2) 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
studies 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 clearance decision; whereas the
clearance decision should not, however, be delayed
further; whereas the corresponding amounts have there-
fore been deducted from the expenditure declared by the
Member States concerned in respect of the year under
consideration and will be cleared later;

(1) OJ L 106, 18. 4. 1989, p. 37.

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

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Official Journal of the European Communities

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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
subsequent 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 October 1998;

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 October 1998
and relating to matters covered by this Decision,

HAS ADOPTED THIS DECISION:

Article 1

States’

Member
expenditure
financed by the EAGGF Guarantee Section in respect of
1995 are hereby cleared as shown in the Annex.

concerning

accounts

Article 2

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

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 3 February 1999.

For the Commission

Franz FISCHLER

Member of the Commission

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

L 61/40

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Official Journal of the European Communities

10. 3. 1999

ANNEX

BELGIUM

EAGGF Guarantee Section expenditure
Financial year: 1995

(BEF)

1. Expenditure recognised

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

63 014 113 747

clearance

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

44 488 205

clearance

(c) Expenditure declared, excluded from the present clearance

– 45 316 257

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

63 013 285 695

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 26 566 907

62 986 718 788

(a) Expenditure charged in respect of the present year

62 964 705 972

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

44 488 205

that clearance

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

– 45 316 257

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

62 963 877 920

(a + b + c + d + e)

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

– 22 840 868

clearance of the accounts (2f – 1g)

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Official Journal of the European Communities

L 61/41

DENMARK

EAGGF Guarantee Section expenditure
Financial year: 1995

(DKK)

1. Expenditure recognised

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

10 339 564 582,82

clearance

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

217 632 480,18

clearance

(c) Expenditure declared, excluded from the present clearance

– 224 526 603,99

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

10 332 670 459,01

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 1 699 735,48

10 330 970 723,53

(a) Expenditure charged in respect of the present year

10 339 456 956,37

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

217 632 480,18

that clearance

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

– 224 526 603,99

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

10 332 562 832,56

(a + b + c + d + e)

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

1 592 109,03

clearance of the accounts (2f – 1g)

L 61/42

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Official Journal of the European Communities

10. 3. 1999

GERMANY

EAGGF Guarantee Section expenditure
Financial year: 1995

(DEM)

1. Expenditure recognised

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

10 424 357 455,08

clearance

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

625 852 168,80

clearance

(c) Expenditure declared, excluded from the present clearance

– 259 081 154,94

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

10 791 128 468,94

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 11 419 803,28

10 779 708 665,66

(a) Expenditure charged in respect of the present year

10 420 913 174,43

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

625 852 168,80

that clearance

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

– 259 081 154,94

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

10 787 684 188,29

(a + b + c + d + e)

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

7 975 522,63

clearance of the accounts (2f – 1g)

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L 61/43

GREECE

EAGGF Guarantee Section expenditure
Financial year: 1995

(GDR)

1. Expenditure recognised

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

760 186 802 122

clearance

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

14 056 031 234

clearance

(c) Expenditure declared, excluded from the present clearance

– 12 779 551 647

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

761 463 281 709

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 12 547 321 555

748 915 960 154

(a) Expenditure charged in respect of the present year

758 830 725 324

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

14 056 031 234

that clearance

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

– 12 779 551 647

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

760 107 204 911

(a + b + c + d + e)

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

11 191 244 757

clearance of the accounts (2f – 1g)

L 61/44

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Official Journal of the European Communities

10. 3. 1999

SPAIN

EAGGF Guarantee Section expenditure
Financial year: 1995

(ESP)

1. Expenditure recognised

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

796 712 097 136

clearance

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

102 176 374 897

clearance

(c) Expenditure declared, excluded from the present clearance

– 40 632 077 196

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

858 256 394 837

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 24 935 116 620

833 321 278 217

(a) Expenditure charged in respect of the present year

794 958 633 673

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

102 176 374 897

that clearance

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

– 40 632 077 196

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

856 502 931 374

(a + b + c + d + e)

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

23 181 653 157

clearance of the accounts (2f – 1g)

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L 61/45

FRANCE

EAGGF Guarantee Section expenditure
Financial year: 1995

(FRF)

1. Expenditure recognised

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

54 783 913 042,92

clearance

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

3 070 415 234,71

clearance

(c) Expenditure declared, excluded from the present clearance

– 2 895 278 255,52

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

54 959 050 022,11

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 647 861 561,87

54 311 188 460,24

(a) Expenditure charged in respect of the present year

54 784 117 533,05

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

3 070 415 234,71

that clearance

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

– 2 895 278 255,52

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

54 959 254 512,24

(a + b + c + d + e)

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

648 066 052,00

clearance of the accounts (2f – 1g)

L 61/46

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Official Journal of the European Communities

10. 3. 1999

IRELAND

EAGGF Guarantee Section expenditure
Financial year: 1995

(IEP)

1. Expenditure recognised

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

1 156 831 177,57

clearance

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

3 344 334,65

clearance

(c) Expenditure declared, excluded from the present clearance

– 639 231,75

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

1 159 536 280,47

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 5 029 692,85

1 154 506 587,62

(a) Expenditure charged in respect of the present year

1 154 682 107,12

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

3 344 334,65

that clearance

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

– 639 231,75

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

1 157 387 210,02

(a + b + c + d + e)

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

2 880 622,40

clearance of the accounts (2f – 1g)

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ITALY

EAGGF Guarantee Section expenditure
Financial year: 1995

(ITL)

1. Expenditure recognised

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

8 244 825 976 202

clearance

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

449 078 987 827

clearance

(c) Expenditure declared, excluded from the present clearance

– 452 644 903 315

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

8 241 260 060 714

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 92 449 128 894

8 148 810 931 820

(a) Expenditure charged in respect of the present year

8 204 701 239 447

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

449 078 987 827

that clearance

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

– 452 644 903 315

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

8 201 135 323 959

(a + b + c + d + e)

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

52 324 392 139

clearance of the accounts (2f – 1g)

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Official Journal of the European Communities

10. 3. 1999

LUXEMBOURG

EAGGF Guarantee Section expenditure
Financial year: 1995

(LUF)

1. Expenditure recognised

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

549 333 438

clearance

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

13 226 892

clearance

(c) Expenditure declared, excluded from the present clearance

– 14 402 947

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

548 157 383

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

0

548 157 383

(a) Expenditure charged in respect of the present year

549 333 438

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

13 226 892

that clearance

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

– 14 402 947

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

548 157 383

(a + b + c + d + e)

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

0

clearance of the accounts (2f – 1g)

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L 61/49

NETHERLANDS

EAGGF Guarantee Section expenditure
Financial year: 1995

(NLG)

1. Expenditure recognised

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

4 061 961 873,55

clearance

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

585 742,36

clearance

(c) Expenditure declared, excluded from the present clearance

– 789 273,12

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

4 061 758 342,79

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 41 749 436,82

4 020 008 905,97

(a) Expenditure charged in respect of the present year

4 063 560 064,79

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

585 742,36

that clearance

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

– 789 273,12

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

4 063 356 534,03

(a + b + c + d + e)

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

43 347 628,06

clearance of the accounts (2f – 1g)

L 61/50

EN

Official Journal of the European Communities

10. 3. 1999

AUSTRIA

EAGGF Guarantee Section expenditure
Financial year: 1995

(ATS)

1. Expenditure recognised

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

1 133 290 562,58

clearance

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

clearance

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

1 133 290 562,58

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

0,00

1 133 290 562,58

(a) Expenditure charged in respect of the present year

1 133 681 679,96

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

that clearance

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

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

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

1 133 681 679,96

(a + b + c + d + e)

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

391 117,38

clearance of the accounts (2f – 1g)

10. 3. 1999

EN

Official Journal of the European Communities

L 61/51

PORTUGAL

EAGGF Guarantee Section expenditure
Financial year: 1995

(PTE)

1. Expenditure recognised

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

137 094 083 127

clearance

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

7 014 592 645

clearance

(c) Expenditure declared, excluded from the present clearance

– 3 805 230 235

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

0

(e) Expenditure

declared,

coming

under

the

present

clearance

140 303 445 537

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 3 000 840 049

137 302 605 488

(a) Expenditure charged in respect of the present year

138 534 488 428

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

7 014 592 645

that clearance

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

– 3 805 230 235

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

141 743 850 838

(a + b + c + d + e)

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

4 441 245 350

clearance of the accounts (2f – 1g)

L 61/52

EN

Official Journal of the European Communities

10. 3. 1999

FINLAND

EAGGF Guarantee Section expenditure
Financial year: 1995

(FIM)

1. Expenditure recognised

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

351 662 740,66

clearance

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

clearance

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

351 662 740,66

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

0,00

351 662 740,66

(a) Expenditure charged in respect of the present year

351 432 090,58

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

that clearance

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

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

0,00

0,00

(f) Total

expenditure

charged,

coming under

the present

clearance

351 432 090,58

(a + b + c + d + e)

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

– 230 650,08

clearance of the accounts (2f – 1g)

10. 3. 1999

EN

Official Journal of the European Communities

L 61/53

SWEDEN

EAGGF Guarantee Section expenditure
Financial year: 1995

(SEK)

1. Expenditure recognised

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

695 552 975,80

clearance

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

clearance

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

695 552 975,80

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

0,00

695 552 975,80

(a) Expenditure charged in respect of the present year

700 679 368,99

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

that clearance

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

the present clearance

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

subject to a clearance decision

0,00

0,00

0,00

(e) Expenditure charged to a later exercise

– 5 126 393,19

(f) Total

expenditure

charged,

coming under

the present

clearance

695 552 975,80

(a + b + c + d + e)

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

0,00

clearance of the accounts (2f – 1g)

L 61/54

EN

Official Journal of the European Communities

10. 3. 1999

UNITED KINGDOM

EAGGF Guarantee Section expenditure
Financial year: 1995

(GBP)

1. Expenditure recognised

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

2 392 925 303,57

clearance

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

90 772 775,92

clearance

(c) Expenditure declared, excluded from the present clearance

– 84 710 673,60

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

0,00

(e) Expenditure

declared,

coming

under

the

present

clearance

2 398 987 405,89

(a + b + c + d)

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 33 099 652,54

2 365 887 753,35

(a) Expenditure charged in respect of the present year

2 386 464 923,14

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

90 772 775,92

that clearance

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

– 84 710 673,60

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

2 392 527 025,46

(a + b + c + d + e)

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

26 639 272,11

clearance of the accounts (2f – 1g)