99/596/EC: Commission Decision of 28 July 1999 amending Decision 1999/187/EC 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 (EAGGF) (notified under document number C(1999) 2476)
Date: 1999-07-28
Institutions: European Commission
Subjects: EAGGF Guarantee Section, agricultural expenditure, budgetary control, closing of accounts, financial year

L 226/26

EN

Official Journal of the European Communities

27. 8. 1999

COMMISSION DECISION

of 28 July 1999

amending Decision 1999/187/EC 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 (EAGGF)

(notified under document number C(1999) 2476)

(1999/596/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 agricultural
policy (1), as last amended by Regulation (EC) No 1287/95 (2),
and in particular Article 5(2) thereof,

After consulting the Fund Committee,

(1) Whereas before the Commission determines, within the
framework of a decision on the clearance of accounts,
any financial correction eligible for the conciliation
it is
procedure established by Decision 94/442/EC (3),
if it
necessary that the Member State should be able,
wishes, to seek recourse to that procedure; and whereas
in that case it is necessary that the Commission should
examine, prior to its decision, the report drawn up by
the conciliation body; whereas the time limits laid down
for that procedure had not expired, for all the eligible
corrections, on the date of adoption of Decision 1999/
187/EC (4); whereas that Decision did not cover the
corresponding amounts of expenditure declared by the
Member States concerned in respect of 1995; whereas
the conciliation procedure has been completed for the
major part of
the financial corrections concerned;
whereas, as a result, the expenditure relating thereto
should be cleared by this Decision; whereas the expendi-
ture for which the conciliation procedure has not yet
been completed will be cleared at a later date;

the Netherlands, Portugal

(2) 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
amounting respectively to BEF 45 316 257,
crops,
DEM 240 025 381,10,
DKK 224 526 603,99,
ESP 32 880 545 592,
GRD 978 809 128,
IEP 639 231,75,
FRF 2 895 278 255,52,
LUF 14 402 947,
ITL 299 570 865 085,
NLG 789 273,12,
and
GBP 84 710 673,60 were not covered by Decision
1999/187/EC because final payments for oilseeds were

PTE 3 388 841 516

(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L 182, 16.7.1994, p. 45.
(4) OJ L 61, 10.3.1999, p. 37.

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, there-
fore, these amounts have been added back to the expen-
diture declared by the Member States for the 1995
clearance exercise and will be currently cleared;

(3) Whereas

the arable crops

the expenditure declared, by Germany in
respect of the levying of fees to finance the management
scheme in Schleswig-Holstein
of
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, were not covered by Decision 1999/
187/EC since further
investigations were necessary;
whereas, therefore, these amounts have been added back
to the expenditure declared by the Member States for the
1995 clearance exercise and will be currently cleared;

(4) 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
negligence attributable to administrative authorities or
other bodies of the Member States; whereas some of
those financial consequences which cannot be borne by
the Community budget should be included within the
scope of this Decision;

(5) 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 88 and 226 of the Treaty are now being
implemented or were terminated after 31 May 1999;

(6) 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 May 1999 and
relating to matters covered by this Decision,

27. 8. 1999

EN

Official Journal of the European Communities

L 226/27

HAS ADOPTED THIS DECISION:

Article 1

The Annex to Decision 1999/187/EC is hereby replaced by the Annex to this Decision.

Article 2

amounts

additional

of DEM 31 687 323,61 GRD 11 707 199 802,

The
ESP 5 792 163 779,
IEP –358 317,98, ITL 67 653 347 160, NLG 24 764,50 and PTE 416 388 719, arising under point 3
of the Annex and chargeable by virtue of this Decision are to be taken into account as part of the
expenditure referred to in Article 4 of Commission Regulation (EC) No 296/96 (1) for the month of
September 1999.

This Decision is adressed to the Member States.

Article 3

Done at Brussels, 28 July 1999.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ L 39, 17.2.1996, p. 5.

L 226/28

EN

Official Journal of the European Communities

27. 8. 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 clearance

63 014 113 747

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

44 488 205

(c) Expenditure declared, excluded from the present clearance

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

0

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

63 058 601 952

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 26 566 907

63 032 035 045

(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 that

44 488 205

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

0

0

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

63 009 194 177

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

– 22 840 868

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/29

DENMARK

EAGGF Guarantee Section expenditure
Financial year: 1995

(DKK)

1. Expenditure recognised

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

10 339 564 582,82

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

217 632 480,18

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

10 557 197 063,00

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 1 699 735,48

10 555 497 327,52

(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 that

217 632 480,18

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

10 557 089 436,55

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

1 592 109,03

of the accounts (2f – 1g)

L 226/30

EN

Official Journal of the European Communities

27. 8. 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 clearance

10 424 357 455,08

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

625 852 168,80

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

11 050 209 623,88

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 43 107 126,89

11 007 102 496,99

(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 that

625 852 168,80

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

11 046 765 343,23

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

39 662 846,24

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/31

GREECE

EAGGF Guarantee Section expenditure
Financial year: 1995

(GRD)

1. Expenditure recognised

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

760 186 802 122

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

14 056 031 234

(c) Expenditure declared, excluded from the present clearance

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

0

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

774 242 833 356

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 24 254 521 357

749 988 311 999

(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 that

14 056 031 234

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

0

0

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

772 886 756 558

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

22 898 444 559

of the accounts (2f – 1g)

L 226/32

EN

Official Journal of the European Communities

27. 8. 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 clearance

796 712 097 136

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

102 176 374 897

(c) Expenditure declared, excluded from the present clearance

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

0

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

898 888 472 033

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 30 727 280 399

868 161 191 634

(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 that

102 176 374 897

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

0

0

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

897 135 008 570

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

28 973 816 936

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/33

FRANCE

EAGGF Guarantee Section expenditure
Financial year: 1995

(FRF)

1. Expenditure recognised

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

54 783 913 042,92

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

3 070 415 234,71

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

57 854 328 277,63

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 647 861 561,87

57 206 466 715,76

(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 that

3 070 415 234,71

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

57 854 532 767,76

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

648 066 052,00

of the accounts (2f – 1g)

L 226/34

EN

Official Journal of the European Communities

27. 8. 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 clearance

1 156 831 177,57

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

3 344 334,65

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

1 160 175 512,22

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 4 671 374,87

1 155 504 137,35

(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 that

3 344 334,65

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

1 158 026 441,77

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

2 522 304,42

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/35

ITALY

EAGGF Guarantee Section expenditure
Financial year: 1995

(ITL)

1. Expenditure recognised

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

8 244 825 976 202

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

449 078 987 827

(c) Expenditure declared, excluded from the present clearance

– 78 000 933 120

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

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

8 615 904 030 909

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 160 102 476 054

8 455 801 554 855

(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 that

449 078 987 827

clearance

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

– 78 000 933 120

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 (a + b + c + d + e)

8 575 779 294 154

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

119 977 739 299

of the accounts (2f – 1g)

L 226/36

EN

Official Journal of the European Communities

27. 8. 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 clearance

549 333 438

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

13 226 892

(c) Expenditure declared, excluded from the present clearance

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

0

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

562 560 330

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

0

562 560 330

(a) Expenditure charged in respect of the present year

549 333 438

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

13 226 892

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

0

0

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

562 560 330

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

0

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/37

NETHERLANDS

EAGGF Guarantee Section expenditure
Financial year: 1995

(NLG)

1. Expenditure recognised

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

4 061 961 873,55

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

585 742,36

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

4 062 547 615,91

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 41 774 201,32

4 020 773 414,59

(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 that

585 742,36

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

4 064 145 807,15

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

43 372 392,56

of the accounts (2f – 1g)

L 226/38

EN

Official Journal of the European Communities

27. 8. 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 clearance

1 133 290 562,58

(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 (a + b + c + d)

1 133 290 562,58

(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 (a + b + c + d + e)

1 133 681 679,96

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

391 117,38

of the accounts (2f – 1g)

27. 8. 1999

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Official Journal of the European Communities

L 226/39

PORTUGAL

EAGGF Guarantee Section expenditure
Financial year: 1995

(PTE)

1. Expenditure recognised

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

137 094 083 127

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

7 014 592 645

(c) Expenditure declared, excluded from the present clearance

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

0

0

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

144 108 675 772

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 3 417 228 768

140 691 447 004

(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 that

7 014 592 645

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

0

0

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

145 549 081 073

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

4 857 634 069

of the accounts (2f – 1g)

L 226/40

EN

Official Journal of the European Communities

27. 8. 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 clearance

351 662 740,66

(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 (a + b + c + d)

351 662 740,66

(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 (a + b + c + d + e)

351 432 090,58

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

– 230 650,08

of the accounts (2f – 1g)

27. 8. 1999

EN

Official Journal of the European Communities

L 226/41

SWEDEN

EAGGF Guarantee Section expenditure
Financial year: 1995

(SEK)

1. Expenditure recognised

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

695 552 975,80

(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 (a + b + c + d)

695 552 975,80

(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 (a + b + c + d + e)

695 552 975,80

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

0,00

of the accounts (2f – 1g)

L 226/42

EN

Official Journal of the European Communities

27. 8. 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 clearance

2 392 925 303,57

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

90 772 775,92

(c) Expenditure declared, excluded from the present clearance

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

0,00

0,00

(e) Expenditure declared, coming under the present clearance (a + b + c + d)

2 483 698 079,49

(f) Expenditure disallowed

(g) Total expenditure recognised (e + f)

2. Expenditure charged

– 33 099 652,54

2 450 598 426,95

(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 that

90 772 775,92

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

(f) Total expenditure charged, coming under the present clearance (a + b + c + d + e)

2 477 237 699,06

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

26 639 272,11

of the accounts (2f – 1g)