Report from the Commission to the European Parliament and the Council on EAGGF Guarantee Section expenditure - Early warning system No 1-4/2006
Date: 2006-05-23
Institutions: European Commission
Subjects: EAGGF Guarantee Section, agricultural expenditure, implementation of the budget, report

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 23.5.2006 
COM(2006) 260 final 

REPORT FROM THE COMMISSION 
TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 

on EAGGF Guarantee Section expenditure 

Early warning system 

No 1–4/2006 

EN 

   EN 

 
 
 
  
 
 
 
 
TABLE OF CONTENTS 

1. 

2. 

3. 

THE 2006 BUDGETARY PROCEDURE ............................................................................. 3 

COMMENTS ON THE IMPLEMENTATION OF THE 2006 BUDGET....................................... 4 

CONCLUSIONS ............................................................................................................... 6 

EN 

2 

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1. 

THE 2006 BUDGETARY PROCEDURE 

The 2006 budgetary procedure for heading 1 along with the corresponding amounts 
of appropriations involved at each stage of the procedure is presented in Annex 1. 

The  Commission  adopted  the  preliminary  draft  budget  (PDB)  on  27  April  2005 
involving  commitment  appropriations  amounting  to  EUR  51 412.3  million  and 
payment  appropriations  amounting  to  EUR  51 352.6  million  for  heading  1.  The 
to 
difference  between  commitment  and  payment  appropriations  amounting 
EUR 59.7 million  is  due  to  the  transitional  instrument  for  the  new  Member  States 
which  is  applied  through  differentiated  appropriations  as  opposed  to  all  other 
measures  of  the  EAGGF-Guarantee.  The  amount  of  forecasted  appropriations, 
included in the 2006 PDB for sub-heading 1a, were based on an evaluation of internal 
and external market conditions for the various products concerned as well as on the 
estimated  requirements  for  the  numerous  other  measures.  The  amount  of  forecasted 
appropriations, included in the 2006 PDB for sub-heading 1b were set at the ceiling 
for this sub-heading. 

On  15  July  2005,  the  Ecofin-Budget  Council  adopted  the  Draft  Budget  (DB)  by 
making an across-the-board reduction by an amount of EUR 150.0 million from the 
PDB  appropriations  of  all  budget  lines  of  sub-heading  1a  (agriculture)  with 
appropriations greater than EUR 50.0 million, apart from the three lines related to the 
CAP reform. In contrast, the European Parliament, after its first reading of the PDB, 
increased  the  Commission’s  requested  appropriations  as  presented  in  its  PDB  by 
approximately EUR 38.1 million for the same sub-heading. 

and 

requesting  commitment  appropriations  amounting 

In  October  2005,  the  Commission  proposed  the  Amending  Letter  No  2/2006  to  the 
to 
2006  PDB 
thereby 
EUR 51 050.7 million 
to 
EUR 50 991.0 million for heading 1. The Commission, on the basis of an evaluation 
of  internal  and  external  market  conditions  for  the  various  products  concerned, 
requested  commitment  appropriations  amounting  to  EUR  43 279.7  million  for 
heading 1a, thus, reducing its request by approximately EUR 361.6 million compared 
to  the  PDB’s  level.  The  amounts  for  sub-heading 1b  were  left  unchanged  from  the 
ones included in the 2006 PDB. 

appropriations 

amounting 

payment 

On  30  November  2005,  the  European  Parliament,  the  Council  and  the  Commission 
agreed  on  accepting  the  Amending  Letter  No  2/2006  concerning  agricultural 
the  2006  budget  on 
expenditure.  The  European  Parliament 
15 December 2005. 

adopted 

The  2006  EAGGF-Guarantee  budget’s  commitment  appropriations  amounted  to 
EUR 51 050.7  million 
to 
payment 
EUR 50 991.0 million for heading 1. Specifically: 

appropriations 

amounted 

and 

its 

– 

for  sub-heading  1a:  commitment  and  payment  appropriations  amounted  to 
EUR 43 279.7 million.  These  appropriations  relate  to  all  three  Commission 
activities,  namely:  agriculture  (policy  area  05),  fisheries  (policy  area  11)  and 
health and consumer protection (policy area 17), included in this sub-heading; 

EN 

3 

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– 

sub-heading 

for 
EUR 7 771.0 million  while 
EUR 7 711.3 million.  

1b: 

commitment 
payment 

appropriations 
appropriations 

amounted 
amounted 

to 
to 

2. 

COMMENTS ON THE IMPLEMENTATION OF THE 2006 BUDGET 

For  the  period  16  October  2005  to  28  February  2006,  the  budget’s  actual 
implementation  level  compared  to  the  expenditure  profile  pointed  out  by  the 
indicator,  established  on  the  basis  of  the  dispositions  of  Article  7  of  Council 
Regulation  (EC)  No 2040/2000  of  26  September  2000  on  budgetary  discipline1,  is 
presented  in  Annex 2.  Hereafter,  a  brief  commentary  on  the  most  significant 
divergences  between  the  actual  and  the  expected  level  of  implementation  for  the 
various sectors of the 2006 budget follows. 

2.1.  Monetary factors 

The dollar/euro rate 

The  expenditure  incurred  in  the  aforementioned  period  takes  account  of  the 
movement  in  the  dollar/euro  rate.  For  a  large  part  of  export  refunds  for  agricultural 
products, particularly for cereals and sugar, and of some internal aids such as aid for 
cotton, expenditure is influenced by the trend in the euro/dollar rate. 

In  accordance  with  Article  8(1)  of  Regulation  (EC)  No 2040/2000,  the  budget 
adopted by the Budgetary Authority was drawn up on the basis of the average parity 
rate  for  July–September  2005  of  EUR  1  =  $  1.22.  It  should  be  noted  that  for  the 
period 1 August 2005 to 28 February 2006 the average parity rate was approximately 
equal  to  EUR  1  =  $  1.20,  i.e.  approximately  1.6%  below  the  rate  used  for  the 
establishment of the 2006 budget. 

2.2. 

Subheading 1a – Market factors 

2.2.1. 

Sugar (+ EUR 154.6 million) 

The Commission expects that this over-implementation will continue to the end of the 
budget year mainly because of the public storage of sugar. Specifically, the quantities 
of  sugar  entering  public  storage  are  higher  while  the  currently  expected  volume  of 
sugar sales is lower when compared to the levels retained in the 2006 budget. These 
two  factors  would  also  lead  to  higher  than  otherwise  final  stocks  of  sugar  in  public 
storage.  The  aforementioned  stock  movements  will  result  to  financial  and  technical 
costs which will be higher than the ones included in the 2006 budget. 

1 

OJ L 244, 29.9.2000, p. 27. 

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4 

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2.2.2.  Fruit and vegetables (– EUR 88.0 million) 

This under-implementation is mainly due to the lower payments incurred for the aid 
paid  for  the  processing  of  tomatoes  because  of  the  lower  quantities  entering  the 
processing  plants.  Furthermore,  it  appears  that  the  payments  which  Member  States 
will make for the operational funds for producer organisations will be lower than the 
expenditure foreseen in the budget. At this point of time, the Commission expects that 
the  implementation  of  this  measure  will  result  to  budget  savings  in  the  fruit  and 
vegetables sector. 

2.2.3.  Wine (+ EUR 86.9 million) 

The Commission considers that this over-implementation is temporary and that it is 
mainly due to the payments arising from the crisis distillations which were carried out 
earlier in the budget year. 

2.2.4.  Milk and milk products (– EUR 54.0 million) 

The Commission agrees with the current under-execution shown in this sector by the 
indicator  at  this  point  in  time  and  considers  that  this  under-execution  will  probably 
continue to the end of the budget year if the current favourable internal and external 
market conditions persist in this sector. These favourable conditions have allowed the 
Commission to reduce the overall level of export refund rates and internal market aids 
for  the  different  products  of  this  sector,  thus,  incurring  lower  than  otherwise 
expenditure. 

2.2.5.  Pigmeat (– EUR 22.7 million) 

At this point in time, the discontinuation in the payment of export refunds for fresh 
and  frozen  pigmeat  would  result  to  lower  payments  as  already  pointed  out  by  the 
indicator. In the absence of other unforeseen factors, the Commission considers that 
this under-execution might continue to the end of the budget year. 

2.2.6.  Direct aids (– EUR 865.4 million) 

Since  the  majority  of  these  aids  were  firstly  introduced  with  the  2006  budget,  the 
Commission  established  the  corresponding  indicator  on  the  basis  of  the  payment 
forecasts  forwarded  by  all  Member  States.  However,  the  current  under-execution 
reflects the fact that the Member States can not entirely respect the payments' rhythm 
established  by  themselves.  Furthermore,  certain  Member  States  have  encountered 
problems in establishing and liquidating the amounts of aid due. The Commission is 
closely  following  up  and  updating  the  implementation  situation  on  the  basis  of 
information provided by the Member States on a regular basis.  

2.3. 

Sub-heading 1b – Rural Development (+ EUR 263.6 million) 

The appropriations for rural development (EU-15) and for the transitional instrument 
for  the  new  Member  States  were  set  at  the  ceiling  for  this  sub-heading.  The 
over-execution shown is due to the transitional instrument and it is temporary since 
the  corresponding  indicator  was  established  on  the  basis  of  the  hypothesis  that  all 
commitments  for  this  instrument  will  take  place  in  April  2006.  However,  the 
Commission’s services were able to start committing these appropriations before that 
time,  thus  leading  to  this  temporary  over-execution  which  is  expected  to  be 
regularised in the following months.  

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5 

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3. 

CONCLUSIONS 

For sub-heading 1a, the uptake of appropriations for the Member States' expenditure 
from 16 October 2005 to 28 February 2006 amounted to EUR 29 012.8 million, i.e. 
67.0%  of  available  appropriations.  The  overall  under-spending  of  the  budget’s 
to  approximately  
appropriations  when  compared 
– EUR 883.8  million  for  the  same  period.  This  is  totally  attributable  to  the 
implementation of the measures for direct aids while the implementation for market 
measures was at the level pointed out by the corresponding indicator. 

indicator  amounted 

the 

to 

For sub-heading 1b, the uptake of appropriations for the Member States' expenditure 
from  16 October  2005  to  28  February  2006  amounted  to  EUR  1 299.3  million, 
i.e. 16.7% of available appropriations. At this point in time, the Commission expects 
that this sector’s appropriations will be executed as proposed in the 2006 budget. 

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ANNEX 1 

BUDGETARY PROCEDURE FOR 2006   -   FEOGA-GARANTIE

I
t
e
m

mio euros

POLICY AREA 05 : AGRICULTURE AND RURAL 
DEVELOPMENT

PDB 

CA

PA

DB 
Council first reading
CA
PA

DB
EP first reading

CA

PA

Letter 
of amendment

CA

PA

Council 
second reading

CA

PA

Budget 

CA

PA

Management and support expenditure of DG AGRI
Support expenditure for operations of policy area Agriculture

3,5
3,5

3,5
3,5

3,5
3,5

3,5
3,5

3,1
3,1

3,1
3,1

4,0
4,0

4,0
4,0

4,0
4,0

4,0
4,0

4,0
4,0

4,0
4,0

Interventions on agricultural markets
Cereals
Rice
Refunds on non-Annex 1 products
Food programmes

05 02 05

Sugar 

Olive oil
Textile plants
Fruit and vegetables
Products of wine-growing sector
Promotion
Other plant products/measures
Milk and milk products
Beef and veal
Sheepmeat  and goatmeat
Pigmeat, eggs and poultry, bee-keeping and other animal prod.

Recoveries

8.858,6
836,0
26,0
415,0
220,0

1.498,0

35,0
997,0
1.434,0
1.329,0
52,0
297,6
1.143,0
468,0
0,0
164,0
-56,0

8.858,6
836,0
26,0
415,0
220,0

1.498,0

35,0
997,0
1.434,0
1.329,0
52,0
297,6
1.143,0
468,0
0,0
164,0
-56,0

8.808,9
831,3
26,0
412,7
218,8

1.489,9

35,0
991,5
1.426,4
1.321,8
52,0
296,0
1.134,5
465,4
0,0
163,5
-56,0

8.808,9
831,3
26,0
412,7
218,8

1.489,9

35,0
991,5
1.426,4
1.321,8
52,0
296,0
1.134,5
465,4
0,0
163,5
-56,0

8.872,4
836,0
26,0
415,0
234,0

1.498,0

35,0
997,0
1.434,0
1.326,8
52,0
297,6
1.143,0
468,0
0,0
166,0
-56,0

8.872,4
836,0
26,0
415,0
234,0

1.498,0

35,0
997,0
1.434,0
1.326,8
52,0
297,6
1.143,0
468,0
0,0
166,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

8.508,6
700,0
4,0
415,0
268,0

1.376,0

35,0
969,0
1.544,0
1.494,0
52,0
297,6
858,0
388,0
0,0
164,0
-56,0

Direct aids
Decoupled direct aids
Other direct aids
Additional amounts of aid
Others (reliquats, small producers, agrimonetary aids, etc. )
Recoveries

34.829,0
16.375,0
18.118,0
347,0
0,0
-11,0

34.829,0
16.375,0
18.118,0
347,0
0,0
-11,0

34.728,7
16.375,0
18.017,7
347,0
0,0
-11,0

34.728,7
16.375,0
18.017,7
347,0
0,0
-11,0

34.853,3
16.375,0
18.142,3
347,0
0,0
-11,0

34.853,3
16.375,0
18.142,3
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

34.816,9
16.375,0
18.105,9
347,0
0,0
-11,0

Audit
Control of agricultural expenditure
Settlement of disputes

05 08
05 08 06

General operational support and coordination
Enhancing public awareness of the common agricultural 

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,3
-390,3
0,0

6,5
6,5

-390,3
-390,3
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

-390,6
-390,6
0,0

6,5
6,5

A

r
t
i
c
e

l

C
h
a
p
t
e
r

T

i
t
l
e

05

05 01
05 01 04

05 02
05 02 01
05 02 02
05 02 03
05 02 04

05 02 06
05 02 07
05 02 08
05 02 09
05 02 10
05 02 11
05 02 12
05 02 13
05 02 14
05 02 15
05 02 99

05 03
05 03 01
05 03 02
05 03 03
05 03 04
05 03 99

05 07
05 07 01
05 07 02

Total 1a - CAP exluding rural development

43.307,0

43.307,0

43.157,0

43.157,0

43.345,1

43.345,1

42.945,4

42.945,4

42.945,4

42.945,4

42.945,4

42.945,4

Fish (Policy area 11)
Veterinary, phytosanitary and public health (Policy area 17)

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

33,2
301,2

Total 1a

43.641,3

43.641,3

43.491,3

43.491,3

43.679,5

43.679,5

43.279,7

43.279,7

43.279,7

43.279,7

43.279,7

43.279,7

05 04 01

Rural development in the EAGGF-Guarantee EUR-15

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

5.675,0

05 04 04

Transitional Instrument for the financing of rural 
development by the EAGGF Guarantee Section for 
the new Member States

2.096,0

2.036,3

2.096,0

2.036,3

2.096,0

2.036,3

2.096,0

2.036,3

2.096,0

2.036,3

2.096,0

2.036,3

Total 1b

7.771,0

7.711,3

7.771,0

7.711,3

7.771,0

7.711,3

7.771,0

7.711,3

7.771,0

7.711,3

7.771,0

7.711,3

TOTAL FEOGA- GARANTIE

51.412,3

51.352,6

51.262,3

51.202,6

51.450,5

51.390,8

51.050,7

50.991,0

51.050,7

50.991,0

51.050,7

50.991,0

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ANNEX 2 – 15/03/2006 
BUDGET YEAR 2006 PROVISIONAL CONSUMPTION OF APPROPRIATIONS 
AGAINST ORIGINAL APPROPRIATIONS OF EAGGF-GUARANTEE 

Situation 28/02/2006 in EUR million 

Original Appro-
priations 
Budget (**) 

Commitments 
from 
November to 
February 
EUR mio 

a 

b 

c=(b*100)/a 

Utilisation 

Expenditures profile  
as at February 

% 

% 

d 

EUR 
mio 
e=(d*a)/10
0 

Gap between 
implementation  
and indicator 

% 

EUR mio 

f=c–d 

g=b–e 

0,1 

1,4% 

0,0% 

0,0 

1,4% 

0,1 

4,0 

0,1 

1,4% 

0,0% 

0,0 

1,4% 

0,1 

05 01 

05 02 
05 02 01 
05 02 02 
05 02 03 
05 02 04 
05 02 05 
05 02 06 
05 02 07 
05 02 08 
05 02 09 
05 02 10 
05 02 11 
05 02 12 
05 02 13 
05 02 14 
05 02 15 
05 02 99 

05 03 
05 03 01 
05 03 02 
05 03 03 
05 03 04 
05 03 99 

05 07 

05 08 

11 02 

17 01 

17 03 
17 03 02 

17 04 

05 07 
05  07  01 
06 
05  07  01 
07 

05 04 01 
05 04 04 

05 07 
05  07  01 
08 
05  07  01 
09 

Subheading 1a : CAP expenditure (not including rural development) 
ADMINISTRATIVE  EXPENDITURE  OF  AGRICULTURE  AND  RURAL 
DEVELOPMENT POLICY 
05010401,  05010406  and  05010407:  Monitoring/prevention  and  pilot 
projects 
Total  05  01  Administrative  expenditure  of  agriculture  and  rural 
development  
INTERVENTIONS IN AGRICULTURAL MARKETS 
Cereals 
Rice 
Refunds on non-Annex 1 products 
Food programmes 
Sugar 
Olive oil 
Textile plants 
Fruit and vegetables 
Products of the wine-growing sector 
Promotion 
Other plant products/measures 
Milk and milk products 
Beef and veal 
Sheepmeat and goatmeat 
Pigmeat, eggs and poultry, bee-keeping and other animal products 
Recoveries 
Total 05 02 Interventions in agricultural markets 
DIRECT AIDS 
Decoupled direct aids 
Other direct aids 
Additional amounts of aid 
Ancillary direct aids (reliquats, small producers, agrimonetary aids, etc.) 
Recoveries 
Total 05 03 Direct aids 
(1) AUDIT OF AGRICULTURAL EXPENDITURE 
05070101, 05070102 and 050702: 
monitoring and preventive measures, settlement of disputes 
Total 05 07 Audit of agricultural expenditure 
(1) POLICY STRATEGY AND COORDINATION OF AGRICULTURE AND 
RURAL DEVELOPMENT POLICY 
050806: enhancing public awareness of the CAP 
Total  05 08  Policy  strategy  and  coordination  of  agriculture  and  rural 
development policy 
(2) FISHERIES MARKETS 
Total 1102 Fisheries markets 
(1)  (2)  ADMINISTRATIVE  EXPENDITURE  OF  POLICY  AREA  HEALTH 
AND CONSUMER PROTECTION 
17010401,  17010404  and  17010405:  Plant  health  meas.  –  Pilot  study  – 
Feed and food safety 
Total  17  01  Administrative  expenditure  of  policy  area  Health  and 
consumer protection 
(1) (2) PUBLIC HEALTH 
Community tobacco fund – direct payments by the EU 
Total 1703 Public health 
(1)  (2)  FOOD  SAFETY,  ANIMAL  HEALTH,  ANIMAL  WELFARE  AND 
PLANT HEATH 
17 04 01 to 07 Veterinary, animal welfare, public health, plant health, feed 
and food and other measures 
Total  17  04  Food  safety,  animal  health,  animal  welfare  and  plant 
health 
Total 1a (excluding clearance) 
(1) AUDIT OF AGRICULTURAL EXPENDITURE 
Accounting  clearance  of  previous  years'  accounts  and  reduction/ 
suspension of advances for 1a 
Conformity  clearance of  previous  years'  accounts of  shared management 
expenditure under 1b 
Total 05 07 Audit of agricultural expenditure 
Total 1a (including clearance) 
Subheading 1b : Rural development 
Rural development in the EAGGF Guarantee Section – EUR-15 
Rural development in the EAGGF Guarantee Section – EUR-10 (3) 
Total 0504 Rural development 
Total 1b (excluding clearance) 
(1) AUDIT OF AGRICULTURAL EXPENDITURE 
Accounting  clearance  of  previous  years'  accounts  and  reduction/ 
suspension of advances 1b 
Conformity  clearance  of  previous  years'  accounts  of  rural  development 
under heading 1b 
Total 05 07 Audit of agricultural expenditure 
Total 1b (including clearance) 
Subheadings 1a and 1b 
TOTAL budget EAGGF-Guarantee (excluding clearance) 
TOTAL budget EAGGF-Guarantee (including clearance) 

(*) 
(**) 
(1) 
(2) 
(3) 

Budget year = 16.10.2005 to 15.10.2006 but direct expenditure possible until 31.12.2006. 
Commitments. 
Chapter not exclusively EAGGF-G. 
Chapter outside title 05 but included in EAGGF-G. 
Differentiated appropriations – Chapter not exclusively EAGGF-G. 

700,0 
4,0 
415,0 
268,0 
1.376,0 
35,0 
969,0 
1.544,0 
1.494,0 
52,0 
297,6 
858,0 
388,0 
0,0 
164,0 
–56,0 
8.508,6 

16.375,0 
18.105,9 
347,0 
0,0 
–11,0 
34.816,9 
9,4 

9,4 

6 , 5  

6,5 

33,2 
33,2 

8,1 

8,1 

14,6 
14,6 

278,5 

278,5 

43.679,7 
–400,0 

–70,0 

– 3 3 0 , 0  

–400,0 
43.279,7 

5.675,0 
2.096,0 
7.771,0 
7.771,0 
0,0 

0,0 

1 b0,0 

0,0 
7.771,0 

32,2 % 
35,9 % 
27,1 % 
10,2 % 
54,9 % 
50,4 % 
77,9 % 
40,1 % 
36,0 % 
19,2 % 
31,3 % 
41,2 % 
35,1 % 
0,0 % 
20,0 % 
32,8 % 
43,0 % 

67,5 % 
77,8 % 
12,3 % 
0,0 % 
212,4 % 
72,2% 
2,8 % 

30,3 % 
30,2 % 
38,2 % 
10,0 % 
43,7 % 
71,2 % 
77,5 % 
45,8 % 
30,2 % 
22,9 % 
40,8 % 
47,5 % 
39,5 % 

33,8 % 
46,8 % 
43,0 % 

69,8 % 
80,3 % 
14,5 % 

46,7 % 
74,7% 
30,5 % 

2,8 % 

30,5 % 

1,6 % 

5,0 % 

1,6 % 

5,0 % 

23,5 % 
23,5 % 

25,4 % 
25,4 % 

0,0 % 

12,6 % 

211,8 
1,2 
158,6 
26,7 
601,0 
24,9 
751,4 
707,1 
450,9 
11,9 
121,3 
407,7 
153,3 

55,5 
–26,2 
3.657,0 

11.429,8 
14.539,0 
50,3 

–5,1 
26.014,0 
2,9 

2,9 

0,3 

0,3 

8,4 
8,4 

1,0 

2,0 % 
5,7 % 
–11,1 % 
0,2 % 
11,2 % 
–20,8 % 
0,3 % 
–5,7 % 
5,8 % 
–3,7 % 
–9,5 % 
–6,3 % 
–4,4 % 

–13,9 % 
–14,0 % 
0,0 % 

–2,3 % 
–2,5 % 
–2,2 % 

165,7 % 
–2,5% 
–27,7 % 

–27,7 % 

–3,4 % 

–3,4 % 

–1,9 % 
–1,9 % 

–12,6 % 

13,8 
0,2 
–46,2 
0,6 
154,6 
–7,3 
3,1 
–88,0 
86,9 
–1,9 
–28,2 
–54,0 
–17,0 

–22,7 
7,8 
1,7 

–382,0 
–456,6 
–7,7 

–18,2 
–865,4 
–2,6 

–2,6 

–0,2 

–0,2 

–0,6 
–0,6 

–1,0 

0,0 % 

12,6 % 

1,0 

–12,6 % 

–1,0 

225,5 
1,4 
112,5 
27,3 
755,6 
17,6 
754,5 
619,1 
537,8 
10,0 
93,1 
353,7 
136,3 
0,0 
32,8 
–18,4 
3.658,8 

11.047,8 
14.082,4 
42,6 
–0,9 
–23,4 
25.148,5 
0,3 

0,3 

0,1 

0,1 

7,8 
7,8 

0,0 

0,0 

0,0 
0,0 

0,0 % 
0,0 % 

61,6 % 
61,6 % 

9,0 
9,0 

–61,6 % 
–61,6 % 

195,0 

70,0 % 

73,2 % 

204,0 

–3,2 % 

195,0 

70,0 % 

73,2 % 

204,0 

–3,2 % 

–9,0 

29.010,5 
2,3 

66,4 % 
–0,6 % 

68,4 % 
0,0 % 

29.896,6 
0,0 

2,3 

0,0 

3,3 % 

0,0% 

0,0 % 

0,0 % 

0,0 

0,0 

2,3 
29.012,8 

–0,6 % 
67,0 % 

0,0 % 
69,1 % 

0,0 
29.896,6 

18,3 % 
0,0 % 
13,3 % 
13,3 % 

1.036,1 
0,0 
1.036,1 
1.036,1 

–2,0 % 
–0,6 % 

–3,3 % 

0,0 % 

–0,6 % 
–2,0 % 

–0,2 % 
13,2 % 
3,4 % 
3,4 % 

1.022,9 
276,7 
1.299,6 
1.299,6 
–0,3 

–0,3 

0,0 

–0,3 
1.299,3 

18,0 % 
13,2 % 
16,7 % 
16,7 % 
0,0 % 

0,0 % 

0,0 % 

0,0 % 
16,7 % 

51.450,7 
51.050,7 

30.310,1 
30.312,1 

58,9 % 
59,4 % 

60,1 % 
60,6 % 

30.932,7 
30.932,7 

–1,2 % 
–1,2 % 

13,3 % 

1.036,1 

3,4 % 

–9,0 
–9,0 

–9,0 

–886,1 
2,3 

2,3 

0,0 

2,3 
–883,8 

–13,1 
276,7 
263,6 
263,6 

263,3 
1 
–622,6 
–620,6 

EN 

8 

   EN