COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 8th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2014 FINANCIAL YEAR
Date: 2015-09-14
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, administrative expenditure (EU), agricultural expenditure, implementation of the budget

EUROPEAN 
COMMISSION 

Brussels, 14.9.2015  
SWD(2015) 172 final 

COMMISSION STAFF WORKING DOCUMENT 
Accompanying the document 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

8th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL on the  
EUROPEAN AGRICULTURAL GUARANTEE FUND 
2014 FINANCIAL YEAR 

{COM(2015) 444 final} 

EN 

   EN 

 
 
 
 
  
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

1.5. 

2. 

2.1. 

BUDGET PROCEDURE .............................................................................................5 

Financial Framework 2014-2020..................................................................................5 

Budgetary procedure 2014 - Draft Budget 2014 and Amending Letter 2/2014 ...........5 

Adoption of the 2014 budget ........................................................................................6 

Revenue assigned to the EAGF ....................................................................................6 

Part of the EAGF budget in total EU budget................................................................7 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS........................8 

Management of appropriations.....................................................................................8 

2.1.1.  Appropriations available for the 2014 financial year ...................................................8 

2.1.2.  Expenditure section of the EU budget in relation to EAGF .........................................8 

2.1.3.  Assigned revenue section of the EU budget in relation to EAGF ................................8 

2.1.4.  Budget execution of appropriations available for the 2014 financial year...................9 

2.1.5.  Assigned revenue received under shared management ................................................9 

2.1.6.  Budget execution ..........................................................................................................9 

2.1.7.  Budget execution of voted appropriations - Expenditure under direct management 

made by the Commission ...........................................................................................10 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 
Automatic carryover from 2013 .................................................................................10 

2.2. 

Monthly payments ......................................................................................................11 

2.2.1.  Monthly payments to Member States under shared management..............................11 

2.2.1.1.  Monthly payments on the provision for expenditure..................................................11 

2.2.1.2.  Decisions on monthly payments for 2014 ..................................................................11 

2.2.1.3.  Reductions and suspensions of monthly payments ....................................................11 

2.2.2.  Direct management expenditure by the Commission.................................................12 

3. 

3.1. 

4. 

4.1. 

THE IMPLEMENTATION OF THE 2014 EAGF BUDGET ...................................12 

The uptake of the EAGF budget appropriations.........................................................12 

COMMENTS ON THE IMPLEMENTATION OF 2014 EAGF BUDGET .............12 

Chapter 05 02: Interventions in agricultural markets .................................................13 

4.1.1. 

Introduction ................................................................................................................13 

4.1.2.  Article 05 02 01: Cereals ............................................................................................13 

4.1.3.  Article 05 02 03: Refunds on Non-Annex I products.................................................13 

4.1.4.  Article 05 02 04: Food programmes...........................................................................13 

4.1.5.  Article 05 02 05: Sugar...............................................................................................13 

4.1.6.  Article 05 02 06: Olive oil..........................................................................................13 

4.1.7.  Article 05 02 07: Textile plants ..................................................................................14 

2 

 
 
4.1.8.  Article 05 02 08: Fruits and vegetables ......................................................................14 

4.1.9.  Article 05 02 09: Products of the wine-growing sector..............................................14 

4.1.10.  Article 05 02 10: Promotion .......................................................................................15 

4.1.11.  Article 05 02 11: Other plant products/measures .......................................................15 

4.1.12.  Article 05 02 12: Milk and milk products ..................................................................15 

4.1.13.  Article 05 02 13: Beef and veal ..................................................................................15 

4.1.14.  Article 05 02 15: Pig meat, eggs and poultry, bee-keeping and other animal products

....................................................................................................................................15 

4.2. 

Chapter 05 03: Direct Aids.........................................................................................15 

4.2.1.  Article 05 03 01: Decoupled direct aids .....................................................................16 

4.2.2.  Article 05 03 02: Other direct aids .............................................................................16 

4.2.3.  Article 05 03 03: Additional amounts of aid ..............................................................17 

4.2.4.  Article 05 03 09: Reimbursement of direct aids in relation to financial discipline....17 

4.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector ...................................17 

4.3. 

Chapter 05 04: Rural Development ............................................................................18 

4.3.1.  Article 05 04 01: Rural Development financed by the ex-EAGGF-Guarantee. 

Completion of earlier programmes (2000 to 2006) ....................................................18 

4.4. 

Chapter 05 07: Audit of agricultural expenditure.......................................................18 

4.4.1.  Article 05 07 01: Control of agricultural expenditure ................................................18 

4.4.2.  Article 05 07 02: Settlement of disputes ....................................................................18 

4.5. 

Chapter 05 08: Policy strategy and coordination........................................................19 

4.5.1.  Article 05 08 01: Farm accountancy data network (FADN) ......................................19 

4.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings...........................19 

4.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys..........................19 

4.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy...19 

4.5.5.  Article 05 08 09: EAGF – Operational technical assistance ......................................19 

5. 

IMPLEMENTATION OF ASSIGNED REVENUE (policy area 05-agriculture and 
rural development)......................................................................................................19 

5.1. 

Revenue assigned to EAGF........................................................................................19 

6. 

7. 

7.1. 

8. 

8.1. 

8.2. 

8.3. 

8.4. 

BREAKDOWN BY TYPE OF EXPENDITURE ......................................................20 

SPECIFIC ACTIVITIES ............................................................................................20 

Promotion measures – payments by Member States ..................................................20 

CONTROL MEASURES ...........................................................................................21 

Introduction ................................................................................................................21 

Integrated Administration and Control System (IACS) .............................................22 

Market measures.........................................................................................................23 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ......................................................................................................................23 

3 

 
 
9. 

9.1. 

9.2. 

CLEARANCE OF ACCOUNTS................................................................................24 

Conformity clearance - Introduction ..........................................................................24 

Conformity clearance – Audits and decisions adopted in 2014 .................................24 

9.2.1.  Audits..........................................................................................................................24 

9.2.2.  Conformity decisions..................................................................................................25 

9.3. 

Financial clearance .....................................................................................................26 

9.3.1. 

Introduction ................................................................................................................26 

9.3.2.  Decisions ....................................................................................................................27 

9.3.2.1.  Financial clearance decision for the financial year 2010 ...........................................27 

9.3.2.2.  Financial clearance decision for the financial year 2011 ...........................................27 

9.3.2.3.  Financial clearance decision for the financial year 2012 ...........................................27 

9.3.2.4.  Financial clearance decision for the financial year 2013 ...........................................27 

9.4. 

Appeals brought before the Court of Justice against clearance decisions ..................27 

9.4.1. 

Judgments handed down.............................................................................................27 

9.4.2.  New appeals................................................................................................................28 

9.4.3.  Appeals pending .........................................................................................................28 

10. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................28 

10.1.  Relations with Parliament...........................................................................................28 

10.2.  Relations with the European Court of Auditors .........................................................29 

10.2.1.  Mission of the European Court of Auditors ...............................................................29 

10.2.2.  Annual Report 2013....................................................................................................29 

10.2.3.  Special Reports by the Court of Auditors...................................................................31 

11. 

BASIC RULES GOVERNING EAGF AND AMENDMENTS MADE IN 2014.....31 

11.1.  Checks ........................................................................................................................31 

11.2.  Clearance of accounts.................................................................................................32 

11.3. 

Public storage .............................................................................................................33 

12. 

ANNEXES..................................................................................................................34 

4 

 
 
1. 

BUDGET PROCEDURE1 

1.1. 

Financial Framework 2014-2020.  

CAP  expenditure  is  funded  within  the  financial  framework  for  2014-2020  as 
provided  for  in  Council  Regulation  (EU)  No  1311/2013.  Specifically,  CAP 
expenditure  is  part  of  the  ceiling  fixed  for  Heading  2  -  Sustainable  growth:  natural 
resources.  Within  that  overall  ceiling,  a  specific  sub-ceiling  has  been  fixed  for 
market related expenditure and direct payments. 

To  take  account  of  the  transfer  of  certain  amounts  to  rural  development  (EAFRD) 
like the aids for cotton in Greece, the unspent amounts by Germany and Sweden as 
well as the voluntary adjustment amounts decided for the UK, the expenditure ceiling 
for market measures and direct payments had to be reduced accordingly. Therefore, 
on the basis of Commission Implementing Regulation (EU) No 367/2014 which sets 
the  net  balance  available  for  expenditure  of  the  European  Agricultural  Guarantee 
Fund  (EAGF),  the  CAP  amounts  included  in  heading  2  of  the  financial  framework 
(2014-2020) are: 

(in EUR million current prices) 

44 312.4 

43 778.1 

2017 
60 191 

2016 
59 909 

2015 
59 599 

2014 
59 303 

2018 
60 267 

Heading 2*  
Total  
of which: 
- Market related 
expenditure and direct 
payments, a), b), c) 
- Rural development 
a), b), c) 
*) Sustainable growth: natural resources 
a) After net transfer of EUR 351.9 million between EAGF and EAFRD for the financial year 2014 (see note 
d) for details). 

13 657.8  13 658.4  13 658.9  13 659.5 

2020 
60 421 

2019 
60 344 

44 624.0 

44 859.0 

44 885.0 

44 912.0 

44 937.0 

14 004.2 

13 708.4 

13 657.3 

b) After net transfer of EUR 51.6 million between EAGF and EAFRD for the financial year 2015 (see note d) 
for details. 

c) After net transfer of EUR 4  million between EAGF and EAFRD for the financial years 2016-2020 (see 
note d) for details).  
d) The transfers into Rural Development (EAFRD) mentioned in notes a) to c) above involve: EUR 4 million 
transferred annually for the whole period 2014-2020 from the cotton sector (EL) on the basis of Article 66(1) 
of  Regulation  (EU)  No  1307/2013,  EUR  296.3  million  set  for  the  voluntary  adjustment  transferred  for  the 
financial year 2014 (UK) on the basis of Article 10b and 10c(2) of Regulation (EC) No 73/2009 and EUR 
51.6 million for unspent amounts transferred each year for financial years 2014 and 2015 (SE and DE) on the 
basis of Articles 136 and 136b of Regulation (EC) No 73/2009. 

1.2. 

Budgetary procedure 2014 - Draft Budget 2014 and Amending Letter 2/2014 

The  2014  Draft  Budget  was  adopted  by  the  Commission  and  proposed  to  the 
Budgetary  Authority  on  28  June  2013.  The  Draft  Budget  (DB)  2014  was  adopted 
later than in previous years because of the on-going negotiations for the multiannual 
financial  framework  (MFF)  2014-2020.  The  commitment  appropriations  proposed 
for the EAGF totalled EUR 43 778.1 million.  

The Council and the European Parliament adopted their position on the 2014 DB on 
2  September  2013  and  23  October  2013  respectively.  The  Council  maintained  the 
level  of  commitment  and  payment  appropriations  for  the  EAGF  whereas  the  EP 
increased it by EUR 28 million for both commitment and payment appropriations.  

1  

This procedure is presented in annex 1. 

5 

 
 
 
 
 
 
 
 
 
                                                 
On  15  October  2013  the  Commission  adopted  Amending  Letter  (AL)  No  2  to  the 
2014 DB by keeping commitment appropriation requirements for EAGF at the level 
of the 2014 DB at EUR 43 778.1 million.  

In accordance with Article 25 of Regulation (EU) No 1306/2013, in financial years 
2014-2020  the  budget  for  the  EAGF  should  include  the  reserve  for  crises  in  the 
agricultural sector. Moreover, in the Commission's Draft Budget and the Amending 
Letter for 2014, the level of commitment appropriations needed to cover the needs of 
the  EAGF  exceeded  the  MFF  net  ceiling  for  market-related  expenditure  and  direct 
payments. Consequently, to establish the crisis reserve for budget year 2014 and to 
respect the EAGF net ceiling, the Commission fixed in accordance with Article 26 of 
the  same  Regulation  an  adjustment  rate  to  direct  payments  via  the  mechanism  of 
financial  discipline2.  Based  on  new  information  available  in  the  Amending  Letter, 
this adjustment rate was subsequently adapted by the Council3. 

1.3. 

Adoption of the 2014 budget  

Agreement  was  reached  on  the  2014  budget  in  the  conciliation  procedure  in 
November 2013. The Council and the European Parliament agreed to a compromise 
package  on  12  November  2013.  Finally,  the  2014  budget  was  adopted  by  the 
European Parliament on 20 November 2013. The 2014 budget included commitment 
appropriations  of 
and  payment 
appropriations  of  EUR 43 778.1 million 
EUR 43 776.96 million 
for  agricultural  market  measures  and  direct  aids 
(policy area 05  -  Agriculture  and  Rural  Development).  The  difference  between 
commitment and payment appropriations is due to the fact, that for certain measures, 
which are directly implemented by the Commission, differentiated appropriations are 
used. These measures relate mainly to the promotion of agricultural products and to 
policy strategy and coordination measures for agriculture. 

Specifically,  of  the  voted  EAGF  commitment  appropriations  for  policy  area  05, 
EUR 2 233.4 million  were  foreseen  for  market  measures  under  chapter  05 02, 
EUR 41 447.3 million  were  foreseen  for  direct  aids  under  chapter  05 03. 
Furthermore,  EUR  60.2  million  were  foreseen  for  audit  of  agricultural  expenditure 
under chapter 05 07 and EUR 29.3 million for policy strategy and coordination under 
chapter 05 08.   

For details, please see annex 1. 
Revenue assigned to the EAGF4 

1.4. 

In accordance with Article 43 of Regulation (EC) No 1306/2013 on the financing of 
the  Common  Agricultural  Policy,  revenue  originating  from  financial  corrections 
under conformity clearance decisions, from irregularities and from the milk levy are 
designated as revenue assigned to the financing of EAGF expenditure. According to 
these  rules,  assigned  revenue  can  be  used  to  cover  the  financing  of  any  EAGF 
expenditure. If a part of this revenue is not used, then this part will be automatically 
carried forward to the following budget year. 

At  the  time  of  establishment  of  the  2014  budget,  an  estimate  of  the  revenue  was 
made both for the amount expected to be collected in the course of the 2014 budget 
year as well as of the amount which was expected to be carried over from the budget 
year 2013 into 2014. This estimate amounted to EUR 1 464 million and it was taken 

2  
3  
4 

Commission Implementing Regulation (EU) No 964/2013 (OJ L 268 of 10.10.2013, p. 5). 
Council Regulation (EU) No 1181/2013 (OJ L 313 of 22.11.2013, p. 13). 
These amounts are not entered in the revenue lines of the budget (article 670 for the revenue assigned to 
the EAGF) but they are mentioned in the budgetary remarks for this article. 

6 

 
 
                                                 
into  consideration  when  the  Budgetary  Authority  adopted  the  2014  budget. 
Specifically: 

– 

– 

Revenue from the conformity clearance corrections and from irregularities was 
estimated  at  EUR 638 million  and  EUR 165 million  respectively  while  the 
receipts from the milk levy were estimated at EUR 46 million. Thus, the total 
amount of assigned revenue expected to be collected in the course of the 2014 
budget year was estimated at EUR 849 million. 

The amount of assigned revenue expected to be carried over from the budget 
year 2013 into 2014 was estimated at EUR 615 million. 

In  the  2014  budget,  the  Commission  assigned  this  initially  estimated  assigned 
revenue of EUR 1 464 million to two schemes, i.e.:  

– 

– 

EUR  464  million  to  the  operational  funds  for  producer  organisations  in  the 
fruits and vegetables sector, and  

EUR 1 000 million to the single payment scheme (direct aids).  

to  EUR 285 million  and 

For  these  two  schemes,  the  Budgetary  Authority  eventually  voted  appropriations 
amounting 
in 
accordance  with  the  Commission's  proposals.  The  sum  of  the  voted  appropriations 
and  the  assigned  revenue  mentioned  above  corresponds  to  a  total  estimate  of 
available  appropriations  of  EUR 749 million  for  the  operational  funds  for  producer 
organisations  in  the  fruits  and  vegetables  sector  and  EUR 31 083 million  for  the 
single payment scheme.  

to  EUR 30 083 million  respectively 

1.5. 

Part of the EAGF budget in total EU budget 

The final EAGF budget's (commitment appropriations) part of the total EU budget 
for each year of the period 2008-2014 appears in annex 2. 

7 

 
 
In EUR 

Forecasts 

638 000 000 

2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2014 financial year  

Expenditure section of 
budget (1) 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

1. Initial appropriations for 
EAGF of which 

1a. Appropriations under 
shared management  

1b. Appropriations under 
direct management  

43 778 100 000 

43 776 956 403 

1. Conformity 
clearance 

43 732 575 640 

43 732 575 640  2. Irregularities 

165 000 000 

45 524 360 

44 380 763 

3. Super levy from 
milk producers 

46 000 000 

2. Amending Budget  

-308 029  Total forecast of AR 

849 000 000 

3. Transfer to / out of EAGF 
in the year 

4. Final appropriations for 
EAGF of which 

4a. Appropriations under 
shared management  

4b. Appropriations under 
direct management 

-568 429 

43 778 100 000 

43 776 079 945 

43 732 725 640 

43 732 725 640 

45 374 360 

43 354 305 

(1)  Appropriations entered in the 2014 budget after deducting the expected assigned revenue to be collected in 2014 
and the one carried over from 2013 to 2014 in accordance with Article 14 of Regulation (EU, EURATOM) No 
966/2012. 

(2)  AR: Assigned revenue to be collected. There are no amounts of revenue entered on the revenue line (p.m.)5, but 

the forecast amount is indicated in the budget remarks. 

2.1.2.  Expenditure section of the EU budget in relation to EAGF 

The initial commitment appropriations for 2014 totalled EUR 43 778 100 000. This 
was  a  net  amount  after  deducting  the  expected  assigned  revenue  to  be  collected  in 
2014 and the one carried over from 2013 to 2014. The initial payment appropriations 
amounted to EUR 43 776 956 403.  

In  financial  year  2014,  there  were  an  Amending  Budget  and  a  transfer  of  payment 
appropriations  out  of  EAGF.  The  commitment  and  payment  appropriations  finally 
available to the EAGF, after those transfers, for the 2014 financial year amounted to 
EUR 43 778 100 000 and EUR 43 776 079 945 respectively.  

Part  of  the  appropriations  coming  from  assigned  revenue  received  in  2013  was  not 
used  in  that  financial  year  and  it  was  automatically  carried  forward  to  2014.  The 
amount of these appropriations totalled EUR 710.2 million. 

2.1.3.  Assigned revenue section of the EU budget in relation to EAGF 

For more details, please see point 1.4. 

5 

p.m.: "pour mémoire". 

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
2.1.4.  Budget execution of appropriations available for the 2014 financial year 

Execution of 
commitment 
appropriations 

In EUR 

Execution of payment 
appropriations 

Shared management (1) 
Expenditure under direct management 

44 247 498 686.51 

44 247 498 686.51

45 154 328.55 

39 190 101.47 

Total 

44 292 653 015.06 

44 286 688 787.98

 (1)  Committed  amounts.  Commitments  and  payments  less  assigned  revenue  received  for  shared  management: 
EUR 43 233 320 312.15. 

For  the  financial  year  2014,  the  actual  amount  of  commitment  appropriations  used 
amounted 
that  for  payment  appropriations 
amounted to EUR 44 286 688 787.98. 

to  EUR 44 292 653 015.06  while 

2.1.5.  Assigned revenue received under shared management 

Assigned revenue  

Forecasted revenue 
Revenue received 

Difference 

In EUR 

849 000 000.00 
1 014 178 374.36 

165 178 374.36 

For details, please see points 1.4 and 5.1.  

2.1.6.  Budget execution  

Expenditure under shared management (1)  

Final 
appropriations 
(C1) 
43 732 725 640.00 

42 864 376 700.44 

Appropriations 
Execution 
Appropriations cancelled 
Carry over to 2015 
 (1) Commitment appropriations = Payment appropriations 

868 195 629.00 

3 310.56 

In EUR 

Assigned revenue 
appropriations 
(C4)  
1 014 178 374.36 

Carry over of 
assigned revenue 
appropriations 
(C5) from 2013  
710 213 059.61

672 908 926.46  

710 213 059.61

- 

341 269 447.90 

0.00

-

Appropriations available for the financing of the measures under management shared 
with  Member  States  (excluding  expenditure  under  direct  management  by  the 
Commission)  amounted  to  EUR 43 733  million  compared  to  actual  expenditure  of  
EUR 42 864 million. The amount of EUR 868.2 million was carried over to budget 
year  2015  with  the  Commission  decision  of  11  February  2015  on  non-automatic 
carryover from 2014 to 2015. 

The  2014  appropriations  coming 
to  
EUR 1 014.2  million  of which an  amount of EUR 32.4 million was used in chapter 
05  02  and  an  amount  of  EUR  640.5  million  was  used  in  chapter  05  03.  The 
remaining  amount  of  EUR 341.3 million  was  automatically  carried  over  to  budget 
year 2015. 

revenue  amounted 

from  assigned 

9 

 
 
 
 
 
 
 
Part  of  the  appropriations  coming  from  assigned  revenue  received  in  2013  was  not 
used in financial year 2013 and was automatically carried forward to 2014 (C5 fund 
source). These appropriations amounted to EUR 710.2 million and had to be used in 
accordance with Article 14 of the Financial Regulation within that year. It should be 
noted  that  all  these  appropriations  carried  over  from  previous  financial  year  have 
been fully used in 2014 in accordance with the Financial Regulation. 

2.1.7.  Budget  execution  of  voted  appropriations  -  Expenditure  under  direct  management 

made by the Commission   

Expenditure under 
direct management 

Appropriations (C1) (1) 

Execution (C1) 

Appropriations cancelled  

Commitment 
appropriations 

De- 
commitments 

Payment 
appropriations 

45 374 360.00 

45 154 328.55 
220 031.45 

- 

- 

- 

43 354 305.00 

26 986 218.54 
253 215.54 

In EUR 

Carry over to 2015 
(2) 

- 

16 114 870.92 

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfer to ''shared management'' of EUR -
150 000.00 for commitment and payment appropriations and Amending Budget and transfers out of EAGF of EUR -
876 458.00 for payment appropriations 
(2) Carry over to 2015 only for non-differentiated appropriations.  

Commitment  appropriations  of  EUR 45.4 million  were  foreseen  for  expenditure 
under  direct  management  in  the  2014  budget.  An  amount  of  EUR 45.2 million  was 
committed  in  2014.  The  balance  of  these  appropriations,  EUR 0.2 million,  was 
cancelled.  

The  majority  of  EAGF  commitment  appropriations  for  expenditure  under  direct 
management  made  by  the  Commission  are  non-differentiated  appropriations.  The 
automatic carry over to 2015, which relates only to non-differentiated appropriations, 
amounts to EUR 16.1 million. 

For details, please see annex 5 and 6. 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 

Automatic carryover from 2013 

In EUR 

Carry over from 2013 
to 2014 

Commitments 

De-
commitments 

Payments 

Cancelled 
appropriations  

Carried over appropriations 

13 301 780.75 

1 015 702.87 

12 203 882.93 

82 194.95 

The automatic carry over from 2013 to 2014 only concerned expenditure under direct 
management  for  non-differentiated  appropriations.  As  indicated  in  the  table  above, 
an  amount  of  EUR 13.3  million  was  carried  over  from  2013  to  2014.  In  2014  an 
amount  of  EUR 1.0 million  from  this  carry  over  was  de-committed.  The  payments 
made  amounted  to  EUR 12.2 million  and  the  appropriations  cancelled  totalled 
EUR 0.08 million. 

For details, please see annex 6. 

10 

 
 
 
 
2.2.  Monthly payments  

2.2.1.  Monthly payments to Member States under shared management 

2.2.1.1.  Monthly payments on the provision for expenditure 

Article 18(1) of Regulation (EU) No 1306/20136 states that "monthly payments shall 
be  made  by  the  Commission  for  expenditure  effected  by  Member  States'  accredited 
paying  agencies  during  the  reference  month".  Monthly  payments  shall  be  made  to 
each  Member  State  at  the  latest  on  the  third  working  day  of  the  second  month 
following that in which the expenditure is incurred. 

The  monthly  payments  are  a  reimbursement  of  net  expenditure  (after  deduction  of 
revenue) which has been already carried out and are made available on the basis of 
the monthly declarations forwarded by the Member States7. The monthly booking of 
expenditure  and  revenue  is  subject  to  checks  and  corrections  on  the  basis  of  the 
detailed  declaration8.  Moreover,  these  payments  will  become  final  following  the 
Commission's verifications under the accounting clearance of accounts procedure. 

Payments made by the Member States from 16 October 2013 to 15 October 2014 are 
covered  by  the  system  for  monthly  payments.  The  remaining  payments  are  made 
directly by the Commission for a limited number of measures. 

For  financial  year  2014,  the  total  net  amount  of  monthly  payments  made,  after  the 
deduction of clearance and other corrections, was EUR 43 233 320 312.15. 

2.2.1.2.  Decisions on monthly payments for 2014 

For  the  financial  year  2014,  the  Commission  adopted  twelve  decisions  on  monthly 
payments.  Furthermore,  an  additional  monthly  payment  decision,  adjusting  those 
already  granted  for  the  total  expenditure  chargeable  to  the  year,  was  adopted  in 
December 2014. For details, please see Annex 4 of the present working document. 

2.2.1.3.  Reductions and suspensions of monthly payments 

In 2014, reductions for a net amount of EUR 14.7 million were made to the monthly 
payments effected to the Member States. The categories of corrections are detailed in 
the following points. 

a. 

Reductions of the monthly payments as a result of the non-compliance with the 
payment deadlines 

Pursuant to Article 40 of Regulation (EU) No 1306/2013, certain Member States did 
not  always  respect  the  payment  deadlines  fixed  by  the  Union  legislation  for  the 
payment of aids to beneficiaries. 

The payment deadlines ensure an equal treatment between the beneficiaries in all the 
Member States and avoid the situation in which delays of payments would result in 
aids no longer having the intended  economic effect. In addition,  the  deadlines help 
budgetary discipline by ensuring that the expenditure which falls in each budget year 
is more easily forecast. 

As a result of non-respecting the set payment deadlines, the Commission decided on 
two occasions, jointly with the monthly payments, reductions for  a total amount of  
EUR 5.5 million. 

6 
7 

8 

OJ L 347 of 20.12.2013, p. 549. 
These monthly declarations of expenditure are transmitted by the Member States by the declaration of 
the 10th of the month N+1. 
The detailed declarations are transmitted monthly by the Member States (by table 104) on the 20th of the 
month N+1. 

11 

 
 
                                                 
b. 

Reductions of the monthly payments as a result of overspending the financial 
ceilings 

For  some aid  measures financed by EAGF, financial ceilings are determined in the 
sectoral  regulations,  which  have  to  be  adhered  to.  Expenditure  exceeding  these 
ceilings is considered as "non eligible expenditure" and has to be corrected. 

These  corrections  lead  to  reductions  of  the  monthly  payments.  As  a  result  of 
overspending these financial ceilings, the Commission made financial corrections for 
a total amount of EUR 9.2 million.  

2.2.2.  Direct management expenditure by the Commission 

In  certain  cases,  the  Commission  makes  payments  directly  for  certain  measures. 
These  concern  payments  for  certain  measures  which  do  not  have  the  character  of 
traditional  market  measures,  in  particular  certain  actions  related  to  controls,  to 
promotion actions and to information actions on the agricultural policy. 

For details, please see annexes 5 and 6. 

3. 

THE IMPLEMENTATION OF THE 2014 EAGF BUDGET 

3.1. 

The uptake of the EAGF budget appropriations 

The  implementation  of  the  budget  amounted  to  EUR 44 292.7 million.  This 
expenditure  was  funded  by  the  budget's  initial  appropriations  and  by  using  the 
revenue assigned to policy area 05-Agriculture and Rural Development, composed of 
the entire amount of EUR 710.2 million carried over from 2013 and of a part of the 
assigned  revenue  collected  in  2014  amounting  to  EUR  672.9  million  out  of  a  total 
EUR 1 014.2 million.   

Within  policy  area  05-Agriculture  and  Rural  Development,  the  expenditure  for 
market  measures  amounted 
to 
EUR 41 659.7 million.  The  expenditure  incurred  for  certain  market  measures  and 
direct aids exceeded the budget’s voted appropriations and it was partly covered by 
transfers of appropriations from other items of the budget and partly by the revenue 
which was assigned to the EAGF budget.   

to  EUR 2 478.7 million  and  for  direct  aids 

For details of the budget's implementation by policy area, please see annex 7.  

Annex 13 presents a breakdown of the expenditure on market measures, direct aids 
and audit of agricultural expenditure by item and by Member State. 

4. 

COMMENTS ON THE IMPLEMENTATION OF 2014 EAGF BUDGET 

A  brief  commentary  on 
the  2014  EAGF  budget's 
appropriations  as  well  as  on  the  use  of  the  assigned  revenue  available  in  2014  is 
presented hereafter based on details appearing in the annexed tables: 

implementation  of 

the 

–  Annex  7:  Analysis  of  execution  of  the  2014  EAGF  budget.  The  expenditure 
incurred  for  each  item  of  the  budget  appears  in  column  5.  Columns  1,  2  and  3 
indicate,  respectively,  the  source  and  amount  of  funding  which  originates  either 
from  voted  appropriations  or  from  transfers  of  assigned  revenue  and  of  voted 
appropriations from other items of the budget. 

–  Annex 8: Assigned revenue (C4) collected and used in 2014 

–  Annex 9: Assigned revenue (C5) carried over from 2013 and used in 2014. 

12 

 
 
This  presentation  is  made  at  the  level  of  each  chapter,  article  and  item  of  the 
agricultural budget. 

4.1. 

Chapter 05 02: Interventions in agricultural markets 

4.1.1. 

Introduction 

Total payments for this chapter of the 2014 budget amounted to EUR 2 478.7 million 
and  they  were  funded  by  the  voted  appropriations  and  by  assigned  revenue 
amounting  to  EUR  302.7 million.  The  latter  was  used  to  cover  the  expenditure 
incurred  in  the  fruits  and  vegetables  sector  (NB:  for  details,  see  point  4.1.8).  The 
appropriations amounting to EUR 57.4 million were transferred to other parts of the 
EAGF  budget.  The  remaining  balance  of  assigned  revenue  collected  in  2014 
amounted to EUR 291.6 million and it was carried over to 2015. In items where the 
needs exceeded the budgetary appropriations, the additional expenditure was covered 
through  transfers  from  other  items  of  the  budget.  Equally,  for  the  market  measures 
and  direct  aids  where  the  budget's  appropriations  were  under-spent,  the  resulting 
available  appropriations  were  transferred  to  other  items  of  the  budget  in  order  to 
cover additional expenditure as needed. 

Annex 7 presents these details at the level of each budget item. 

4.1.2.  Article 05 02 01: Cereals  

The 2014 budget did not foresee any appropriations for the cereals sector. However, 
Member States incurred expenditure amounting to EUR 2.5 million which related to 
the  payment  of  long-outstanding  files  for  export  refunds  for  the  marketing  years 
2007-2008 and earlier.    

4.1.3.  Article 05 02 03: Refunds on Non-Annex I products  

The  expenditure  incurred  for  export  refunds  for  processed  agricultural  products 
amounted to EUR 0.1 million mainly for outstanding balances of export refunds files 
for Non-Annex I products, thus, under-spending the 2014 budget’s appropriations by 
EUR 3.9 million. 

4.1.4.  Article 05 02 04: Food programmes 

It should be noted that 2013 was the last year of implementing the food programmes 
under  the  EAGF.  On  the  basis  of  Regulation  (EU)  No  223/2014,  as  of  1  Jaunary 
2014, these programmes are implemented through the Fund for European Aid to the 
Most Deprived financed within Heading 3 of the MFF.  

For  this  reason,  there  were  no  appropriations  for  the  EAGF  foreseen  in  the  2014 
budget  for  these  programmes.  However,  the  EAGF  accounts  show  that  Member 
States  recovered  and  declared  to  EAGF  an  amount  of  EUR  7.2  million  which  was 
paid before 2014.   

4.1.5.  Article 05 02 05: Sugar  

The 2014 budget did not  foresee  any appropriations for the sugar sector. However, 
Member  States  incurred  expenditure  amounting  to  around  EUR  0.5  million  which 
related  to  outstanding  files  for  export  refunds  for  sugar  and  isoglucose  and  for 
production refunds for sugar used in the chemical industry.  

4.1.6.  Article 05 02 06: Olive oil  

The under-execution by EUR 2.3 million related mainly to the aid for the financing 
of  quality  improvement  work  programmes.  The  approved  operators’  organisations 
did  not  implement  their  2013/2014  work  programmes  to  the  extent  foreseen  in  the 

13 

 
 
2014 budget for these programmes. In addition, a minor under-execution of EUR 0.2 
million  for  the  payment  of  outstanding  files  relating  to  previous  olive  oil  sector 
schemes  occurred  as  Member  States  declared  lower  expenditure  compared  to  the 
appropriations foreseen in the 2014 budget for these schemes.   

4.1.7.  Article 05 02 07: Textile plants 

The  execution  of  this  sector’s  appropriations  was  almost  as  foreseen  in  the  2014 
budget. 

4.1.8.  Article 05 02 08: Fruits and vegetables   

foresaw 

total  available  appropriations  amounting 

The  2014  budget 
to 
EUR 1 140.7 million in order to cover the needs of all the measures for this sector. 
The Budgetary Authority voted appropriations of EUR 676.7 million as it took into 
account  the estimated revenue assigned to this sector which amounted to EUR 464 
million.  The  expenditure  incurred  by  Member  States  in  2014  amounted  to 
EUR 1 010.5 million.  All  the  schemes  funded  under  this  article  were  under-
implemented compared to the total estimated needs foreseen in the 2014 budget. The 
balance of the unused assigned revenue of EUR 291.6 million was carried over to the 
budget year 2015 to cover the needs of that year. 

for 

the  2014  needs 

As regards the operational funds for producer organisations, which aim at financing 
improvement,  promotion  and  commercialisation 
their  production  quality 
programmes, 
these  programmes  were  estimated  at 
EUR 749 million.  Out  of  this  total  amount,  the  Budgetary  Authority  voted 
appropriations  amounting  to  EUR 285 million  as  it  took  account  of  the  estimated 
revenue, amounting to EUR 464 million, which  was assigned to the funding of this 
scheme.  Member  States 
to 
EUR 724.4 million which was lower compared to the total appropriations available, 
mainly  because  the  payments  advanced  for  the  1st  tranche  of  the  producer 
organisations’ plans approved in 2014 were smaller than initially foreseen.   

incurred  expenditure  amounting 

eventually 

Furthermore, Member States incurred expenditure for the aid to producer groups for 
preliminary  recognition  which  was  smaller  than  the  available  2014  budget 
appropriations  by  around  EUR  56.7  million.  The  impact  of  the  transitional 
provisions9, which limited the annual increase of the approved programmes, proved 
to be more significant than initially foreseen by the Commission.    

Finally, the 2014 budget for the School Fruit Scheme was under-executed by around 
EUR  48.3  million  primarily  because  certain  Member  States  incurred  expenditure 
which  remained  below  the  budgetary  allocation.  Indeed  the  2014  budget  assumed 
that the foreseen increased envelope of EUR 150 million for this scheme would be 
already  partially  applied  for  the  school  year  2013/2014,  which  eventually  was  the 
case only as of school year 2014/2015.   

4.1.9.  Article 05 02 09: Products of the wine-growing sector 

The expenditure incurred by the Member States for the national support programmes 
in 2014 amounted to EUR 1 019.5 million compared to the appropriations of EUR 1 
083  million  foreseen  in  the  2014  budget.  This  under-execution  is  due  to  the  lower 
expenditure incurred by some Member States in the first year of the new 2014-2018 
programmes,  whose  implementation  was  slightly  delayed  especially  with  regard  to 
the “promotion” and the “investment in enterprises” measures.  

9 

Commission Implementing Regulation (EU) No 302/2012 of 4 April 2012 

14 

 
 
                                                 
Finally,  Member  States  declared  expenditure  amounting  to  EUR  2.9  million  for 
different aid schemes dating from the marketing year 2007/2008 and older. 

4.1.10.  Article 05 02 10: Promotion 

As regards promotion measures, Member States did not pay all the amounts foreseen 
in  the  budget  for  these  measures  based  on  the  promotion  decisions  taken  by  the 
Commission.  Total  payments  amounted  to around  EUR 53.2 million,  thus,  under-
executing the 2014 budget by around EUR 6.8 million. 

As  regards  direct  payments  made  by  the  European  Union,  the  Commission 
committed appropriations equal to EUR 1.5 million which was the amount foreseen 
in the 2014 budget for these payments.  

4.1.11.  Article 05 02 11: Other plant products/measures 

The  execution  of  this  sector’s  appropriations  was  almost  as  foreseen  in  the  2014 
budget  with  a  slight  over-implementation  of  EUR  0.4  million  which  was  primarily 
due to the higher expenditure incurred by Member States for the POSEI measures.   

4.1.12.  Article 05 02 12: Milk and milk products 

As regards the private storage aid for butter, the appropriations foreseen in the 2014 
budget  amounted  to EUR 6 million  while  the  expenditure  incurred  amounted  to 
EUR 4.1 million  because  of  the  shorter  average  storage  time  for  the  quantities  of 
butter concerned.  

As regards the school milk scheme, the expenditure incurred by almost all Member 
States  concerned  was  lower  than  the  appropriations  in  the  2014  budget  for  the 
2013/2014  school  year,  thus,  leading  to  an  under-execution  by  around  EUR 
7.4 million.   

4.1.13.  Article 05 02 13: Beef and veal  

The 2014 expenditure for this sector amounted to EUR 0.4 million for payments of 
outstanding  files  concerning  export  refunds  for  beef  and  veal  and  for  live  animals, 
thus,  leading  to  an  overall  under-execution  of  the  2014  budget  of  around  EUR  0.7 
million.   

4.1.14.  Article 05 02 15: Pig meat, eggs and poultry, bee-keeping and other animal products 

The  expenditure  incurred  by  Member  States  for  outstanding  balances  of  export 
refunds for processed pig-meat products, poultry and eggs amounted to around EUR 
1.2  million  while  the  expenditure  incurred  for  specific  aid  for  bee-keeping  were 
almost  at  the  level  of  the  appropriations  retained  in  the  2014  budget.  Finally,  it 
should  be  noted  that  the  EU’s  contribution  to  the  exceptional  market  support 
measures  in  Poland  and  Lithuania,  under  Commission  Implementing  Regulations 
(EU) 324/2014 and 428/2014, amounted to EUR 0.8 million as indicated in item 05 
02 15 99.   

4.2. 

Chapter 05 03: Direct Aids 

The  voted  appropriations  for  this  chapter  amounted  to  EUR 41 447.3 million  while 
the  expenditure  incurred  amounted  to  approximately  EUR 41 659.7 million.  This 
apparent over-implementation was primarily due to the fact that a part of the single 
payment scheme was foreseen to be funded by assigned revenue. 

Annex 7 presents these details at the level of each budget item. 

15 

 
 
4.2.1.  Article 05 03 01: Decoupled direct aids 

The  main  schemes  funded  by  this  article's  appropriations  are  the  single  payment 
scheme  (SPS),  the  single  area  payment  scheme  (SAPS)  and  the  decoupled  specific 
support under article 68 of Council Regulation (EC) No 73/2009. All aid schemes in 
this article are paid independently of production but on certain conditions e.g. respect 
of  cross-compliance.  The  expenditure  incurred  for  all  schemes  in  this  article 
amounted to EUR 38 952.1 million, thus, exceeding the 2014 voted appropriations of 
EUR 38 252 million by EUR 700.1 million because part of the needs for this sector 
were funded by assigned revenue. 

As regards the single payment scheme, the Budgetary Authority voted appropriations 
amounting  to  EUR 30  083 million  taking  into  account  the  needs  and  the  revenue 
assigned to this budget item amounting to EUR 1 000 million. Hence, the available 
appropriations  for  this  item  totalled  EUR 31 083 million.  The  Member  States 
concerned  incurred  expenditure  amounting  to  EUR 30 834.2 million,  thus  under-
executing  the  available  appropriations  by  EUR  248.8  million  as  certain  Member 
States made lower payments for the single payment scheme. However, it should be 
noted that this scheme’s implementation improved and reached in 2014 99.2% of the 
level  of  estimated  needs  compared  to  the  99.1%  in  2013.  This  expenditure  was 
funded  by  the  budget's  voted  appropriations  of  EUR  29  684.1  million,  assigned 
revenue  of  EUR  1  080.4  million  and  by  transfers  of  appropriations  amounting  to 
EUR  69.7  milion  from  other  items  of  the  2014  budget.  It  should  be  noted  that  an 
amount  of  EUR  398.9  million  was  transferred,  from  the  voted  appropriations,  to 
article  05  03  09,  in  order  to  finance  in  2015  the  reimbursement  of  the  financial 
discipline for the claim year 2013 (NB: for details, see point 4.2.4).  

to  EUR 7 382 million.  It  should  be  noted 

As regards to the single area payment scheme, the appropriations in the 2014 budget 
that  an  amount  of 
amounted 
EUR 44.8 million  was  transferred  from  this  item  to  article  05  03  09,  in  order  to 
finance in 2015 the reimbursement of the financial discipline for the claim year 2013 
(see  point  4.2.4).  Finally,  the  Member  States  incurred  payments  amounting  to 
EUR 7 366.4 million  which  were  funded  by  EUR  7  337.2  million  remaining 
appropriations  (after  the  aforementioned  transfer)  and  by  transfers  amounting  to 
EUR 29.2 milion from other items of the 2014 budget. 

For the separate sugar payment scheme, the Member States concerned did not fully 
execute  their  corresponding  budgetary  ceilings,  which  resulted  in  the  under-
execution of 2014 budget by around EUR 2.5 million while for the separate fruit and 
vegetables payment scheme the payments were made as foreseen in the 2014 budget. 

As  regards  the  decoupled  specific  support  under  article  68  of  Council  Regulation 
(EC)  No  73/2009,  the  expenditure  incurred  by  Member  States  amounted  to  EUR 
457.4  million,  which  resulted  in  an  under-execution  of  the  2014  budget  of  around 
EUR 29.6 million.  

For the separate soft fruit payment scheme the payments were almost as foreseen in 
the 2014 budget. 

Finally, Member States recovered and declared unduly made payments for decoupled 
direct aids of previous years amounting to EUR 3.8 million.  

4.2.2.  Article 05 03 02: Other direct aids 

The  appropriations  of  this  article  cover  expenditure  for  other  direct  aids  for  which 
Member States have chosen to maintain a limited link between the payment of these 
aids  and  production  for  a  number  of  sectors,  under  well  defined  conditions  and 

16 

 
 
within  clear  limits,  in  order  to  avoid  the  abandonment  of  this  production.  Thirteen 
schemes are funded under this article. 

For these schemes, the Commission had estimated that appropriations amounting to 
EUR 2 770.2 million  were  needed  in  2014.  Member  States  incurred  expenditure 
amounting to EUR 2 707.6 million. 

For most of these schemes, the Member States concerned incurred expenditure which 
was slightly lower than the 2014 budget's appropriations. The most important under-
execution  concerned  the  specific  support  schemes  under  article  68  of  Council 
Regulation (EC) No 73/2009 which amounted to EUR 26.6 million.   

The appropriations of EUR 9.7 million foreseen in the 2014 budget for item 05 03 02 
99 – Other (direct aids) were intended to cover expenditure and corrections for older 
schemes  which  were  not  covered  under  the  other  articles  of  the  coupled  direct  aids 
sector. However, Member States incurred insignificant expenditure for older schemes 
but,  declared  corrections  and  recoveries  of  EUR  6.7  million  under  this  item,  which 
resulted in having appropriations available of around EUR 16.3 million. 

4.2.3.  Article 05 03 03: Additional amounts of aid 

While  the  appropriations  foreseen  in  the  2014  budget  for  this  scheme  amounted  to 
EUR 0.6 million,  Member  States  incurred  insignificant  expenditure  and  thus  under-
executed the budget’s appropriations by almost a similar amount.    

4.2.4.  Article 05 03 09: Reimbursement of direct aids in relation to financial discipline 

No  appropriations  are  allocated  to  this  article  by  the  Budgetary  Authority.  This 
article  was  established  for  the  first  time  in  budget  year  2014  to  facilitate  the 
collection  of  the  non-committed  voted  appropriations.  The  transfer  of  these 
appropriations, up to a limit of 2% of the initial appropriations for the EAGF under 
shared management, was made in order to finance in 2015 the reimbursement of the 
financial discipline applied to direct aids in respect of calendar year 201310.  

The  amount  of  financial  discipline  effectively  applied  for  claim  year  2013  totalled 
EUR  868.2  million.  This  amount  remains  within  the  limit  of  2%  of  the  initial 
appropriations under shared management of  EAGF.  This  amount  was  covered  by  a 
transfer of the non-committed appropriations, amounting to EUR 424.5 million, from 
article  05  03  10  involving  the  reserve  for  agricultural  crises  (NB:  Please  see  point 
4.2.5)  and  supplemented  by  a  transfer  of  non-committed  appropriations  of  EUR 
398.9 million from item 05 03 01 01 and of EUR 44.8 million from item 05 03 01 02. 

4.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector 

The  appropriations  of  this  article  are  intended  to  cover  expenditure  for  measures 
which  have  to  be  taken  in  order  to  cope  with  major  crises  affecting  agricultural 
production  or  distribution.  The  reserve  is  to  be  established  by  applying,  at  the 
beginning of each year, a reduction to the direct aids through the financial discipline 
mechanism in accordance with Articles 25 and 26 of Regulation (EU) No 1306/2013 
as well as Article 8 of Regulation (EU) No 1307/2013. This reserve may not exceed 
a maximum annual amount of EUR 400 million (in 2011 prices). For the budget year 

10  

These  appropriations  may  be  carried  over,  in  accordance  with  Article  169(3)  of  the  Financial 
Regulation (EU, Euratom) No 966/2012, and in accordance with Article 26(5) of Regulation (EU) No 
1306/2013, Member States shall reimburse the final recipients who are subject, in the financial year to 
which the appropriations are carried over, to the application of financial discipline in accordance with 
Article 26, paragraphs (1) to (4) thereof. 

17 

 
 
                                                 
2014,  the  equivalent  amount  of  the  crisis  reserve  in  current  prices  was  EUR  424.5 
million. The reserve was not used in financial year 2014. 

Therefore,  by  the  end  of  the  financial  year,  this  unused  amount  of  the  reserve  was 
transferred to budget article 05 03 09 for the carry-over to the next financial year and 
for the ultimate reimbursement as decribed in point 4.2.4 above. 

4.3. 

Chapter 05 04: Rural Development 

4.3.1.  Article  05 04 01:  Rural  Development  financed  by  the  ex-EAGGF-Guarantee. 

Completion of earlier programmes (2000 to 2006) 

No  commitment  appropriations  can  be  made  anymore  for  these  programmes. 
Member  States  are  now  closing  these  programmes  and  they  recover  unduly  paid 
amounts.  The  final  net  amount  recovered  under  this  article  was  equal  to around 
EUR 1.4 million of which EUR 1.3 million was used for funding other budget items. 

4.4. 

Chapter 05 07: Audit of agricultural expenditure 

4.4.1.  Article 05 07 01: Control of agricultural expenditure 

This  article  involves  the  measures  taken  in  order  to  reinforce  the  means  of  on-the-
spot  controls  and  to  improve  the  systems  of  verification  so  as  to  limit  the  risk  of 
frauds  and  irregularities  in  detriment  of  the  Union  budget.  It  also  includes  the 
expenditure  which  could  be  necessary  in  order  to  fund  possible  accounting  and 
conformity corrections in favour of Member States.  

The  European  Union  directly  funded  the  purchase  of  satellite  images  within  the 
framework  of  the  Integrated  Administrative  and  Control  System  (IACS)  by 
committing  the  entire  amount  of  EUR 6.8 million  foreseen  in  the  2014  budget  for 
Monitoring and preventive measures-Direct payments by the European Union. 

As  regards  the  accounting  clearance  corrections  in  favour  of  Member  States,  the 
Commission  took  decisions  which  foresaw  such  corrections  of  approximately  EUR 
19.2 million. As regards the conformity clearance corrections in favour  of Member 
States,  the  Commission  took  decisions  which  foresaw  such  corrections  of 
approximately  EUR  0.5  million.  The  Budgetary  Authority  had  not  granted 
appropriations  for  the  funding  of  these  corrections  in  favour  of  the  Member  States 
and  these  were  eventually  covered  by  transferring  appropriations  available  from 
other items of the 2014 budget. 

4.4.2.  Article 05 07 02: Settlement of disputes 

The  appropriations  in  this  article  are  intended  to  cover  expenditure  for  which  the 
Commission could be held liable by decision of a court of justice, including the cost 
of  settling  claims  for  damages  and  interest.  On  27  September  2012,  the  European 
Court  of  Justice  delivered  its  judgment  in  joined  cases  C-113/10,  C-147/10  and  C-
234/10  (the  Jüllich-II  judgement).  The  2014  budget  foresaw  appropriations 
amounting  to  EUR  53.4  million  for  the  payment  of  compensatory  interest  to 
operators  under  this  judgement.  However,  Member  States  incurred  and  declared 
expenditure  amounting  to  around  EUR  92.3  million  which  was  higher  than  the 
appropriations foreseen in the 2014 budget. Therefore, appropriations amounting to 
EUR 38.9 million were transferred from other items of the 2014 budget in order to 
fund the reimbursement of the total amount of compensatory interest declared by the 
Member States concerned.  

18 

 
 
4.5. 

Chapter 05 08: Policy strategy and coordination 

4.5.1.  Article 05 08 01: Farm accountancy data network (FADN) 

Appropriations committed with regard to the cost of data collection on farm holdings 
under this network amounted to EUR 14.5 million, thus, taking up almost all of the 
appropriations foreseen in the 2014 budget. 

4.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings 

The 2014 budget included appropriations of EUR 0.25 million intended to cover the 
maintenace  cost  of  the  IT  infrastructure  needed  for  the  processing  of  the  results  of 
farm structure surveys. This amount was entirely committed for its intended purpose. 

4.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys  

Appropriations  committed  with  regard  to  the  cost  of  operating  the  meteorological 
system  under  the  MARS  project  (Monitoring  of  Agriculture  with  Remote  Sensing) 
amounted  to  approximately  EUR 1.8 million  thus,  taking  up  almost  all  of  the 
appropriations foreseen in the 2014 budget. 

4.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy 

Appropriations  committed  with  regard  to  the  cost  of  actions,  fairs  and  publications 
aimed  at  improving  the  level  of  understanding  of  the  CAP  amounted  to  around 
EUR 8 million while additional appropriations amounting to around EUR 2.8 million 
were committed for the Commission’s Corporate Communication programme, thus, 
taking up almost all of the appropriations foreseen in the 2014 budget. 

4.5.5.  Article 05 08 09: EAGF – Operational technical assistance 

Appropriations  committed  with  regard  to  operational  technical  assistance  for  the 
EAGF  amounted  to  approximately  EUR 1.7 million  thus,  taking  up  all  of  the 
appropriations foreseen in the 2014 budget. 

5. 

IMPLEMENTATION  OF  ASSIGNED  REVENUE 
AGRICULTURE AND RURAL DEVELOPMENT) 

(POLICY  AREA  05-

5.1. 

Revenue assigned to EAGF 

The  assigned  revenue  actually  carried  over  from  2013  into  2014,  amounted  to 
EUR 710.2 million and has been entirely used in financing expenditure of the 2014 
budget year in accordance with article 14 of the Financial Regulation. As presented 
in  annex  9,  this  amount  covered  expenditure  of  EUR 270.3 million  for  the 
operational funds for producer organisations in the fruits and vegetables sector and of 
EUR 439.9 million for the single payment scheme.  

As regards the assigned revenue collected in 2014, annex 8 shows that this revenue 
amounted to EUR 1 014.2 million and it originated from: 

– 

– 

– 

The  corrections  of  the  conformity  clearance  procedure  which  amounted  to 
EUR 815.6 million. 

The receipts from irregularities which amounted to EUR 150.3 million. 

The milk levy collections which amounted to EUR 48.3 million. 

A  part  of  the  assigned  revenue  collected  in  2014  amounting  to  EUR 672.9 million 
was  used  to  cover  expenditure  incurred  for  the  operational  funds  for  producer 
organisations  in  the  fruits  and  vegetables  sector  (EUR  32.4  million)  and  for  the 
single payment scheme (EUR 640.5 million).  

19 

 
 
The  balance  of 
to 
EUR 341.3 million  was  automatically  carried  over  into  the  2015  budget  in  order  to 
fund budgetary needs of that year.   

in  2014  amounting 

revenue  collected 

the  assigned 

6. 

BREAKDOWN BY TYPE OF EXPENDITURE  

The  total  EAGF  expenditure  amounts  to  EUR 44  292.7 million.  Hereafter,  this 
expenditure is presented broken down into the main reporting categories along with 
the percentage that these represent in the total EAGF expenditure for 2014: 

Storage 

Expenditure  for  storage  amounted  to  EUR 5.1 million,  i.e.: 0.01%  of  the  total 
expenditure . This amount mainly represents the expenditure incurred for the private 
storage of butter.  

Export refunds 

Spending  on  export  refunds  amounted  to  EUR 4.5 million,  i.e.: 0.01%  of  the  total 
expenditure and it related mainly to paying outstanding balances for past exports of 
cereals and poultry.  

Other market measures 

In addition to storage and export refunds, the expenditure for other market measures 
amounted to EUR 2 579.6 million, i.e.: 5.8% of the year's total. This category covers 
expenditure  mainly  relating  to  olive  oil,  fruit  and  vegetables,  wine,  textile  plants, 
POSEI,  promotion  measures,  milk  and  milk  products  and  bee-keeping.  This 
expenditure incorporates other minor amounts and it includes the corrections arising 
from the clearance of accounts and settlement of disputes. 

Direct aids 

Expenditure for direct aids amounted to EUR 41 659.7 million, i.e.: 94 % of the total. 

Expenditure under direct management 

This  expenditure  amounted  to  EUR 45.2 million  (in  commitment  appropriations), 
i.e.: 0.1% of the total, and it was paid directly by the Commission. It mostly covered 
the expenditure relating to farm accounting, surveys on farm structures, information 
on the CAP, technical assistance, etc. 

Rural development under ex-EAGGF-Guarantee 

No  commitment  appropriations  can  be  made  anymore  for  these  programmes. 
Member  States  are  now  closing  these  programmes  and  they  recover  unduly  paid 
amounts.  The  final  net  amount  recovered  under 
this  article  was  around 
EUR 1.4 million. 

The evolution of the breakdown of EAGF expenditure by type for the period 2008-
2014 is presented in annex 27. 

7. 

SPECIFIC ACTIVITIES  

7.1. 

Promotion measures – payments by Member States  

The legal basis for information and promotion programmes for agricultural products 
implemented  in  the  EU  and  elsewhere  is  provided  by  Council  Regulation  (EC)  No 
3/2008 and Commission Regulation (EC) No 501/2008. 

20 

 
 
Programmes  are  submitted  by  representative  professional  and  inter-professional 
organisations  to  Member  States  which  are  responsible  for  programme  management 
once the Commission has confirmed the selection and agreed the part-financing. The 
rate  of  co-financing  of  the  action  plans  is  50%.  In  2008,  the  Council  accepted  an 
increase of this percentage up to 60% for specific promotion actions concerning fruit 
and  vegetables  for  school  pupils  and  information  on  responsible  drinking  patterns 
and harm linked to hazardous alcohol consumption. 

The rules also allow the implementation of promotion and information measures to 
be  carried  out  on  the  initiative  of  the  Commission.  In  this  framework  the 
Commission organised two EU pavillions at major international trade fairs. In March 
2014 it participated in the Foodex trade fair in Tokyo and in September 2014 at the 
Annapoorna World of Food India trade fair in Mumbai together with producers and 
producer  organisations  from  different  Member  States.  An  information  campaign 
emphasising  the  merits  of  European  agricultural  products  was  organised  at  both 
occasions. 

In  2014,  47  new  promotion  programmes  were  approved  by  two  Commission 
decisions  both  covering  the  internal  market  (33)  and  third  countries  (14),  and 
payments  made  by  Member  States  from  the  EU  budget  for  promotion  measures 
amounted to EUR 53.2 million compared to the 2014 budget appropriations of EUR 
60 million. 

The  selected  programmes  covered  fresh  and  processed  fruits  and  vegetables,  dairy 
products,  PDOs  (Protected  Designation  of  Origin),  PGIs  (Protected  Geographical 
Indication)  and  TSGs  (Traditional  Specialities  Guaranteed),  olives  and  olive  oil, 
organic  products,  ornamental  horticulture,  meat,  eggs,  processed  products  from 
cereals and rice, spirit and wine. Two of these programmes were proposed by more 
than  one  Member  State  while  third  country  programmes  aimed  at  the  Russian, 
Chinese,  North  American  and  Latin  American,  Norwegian,  Turkish,  Azerbaijan, 
Belarussian, Middle East and South-East Asia markets. 

Regarding  the  reform  of  the  promotion  regime,  Regulation  (EU)  No  1144/2014  of 
the European Parliament and of the Council repealing Council Regulation No 3/2008 
was  adopted  on  22  October  2014  and  shall  enter  into  force  on  1  December  2015. 
Intended as a tool for opening up new markets and diversifying trading partners, the 
new promotion policy will see  a significant increase in the available EU financing, 
but will also be supported in future by a European executive agency. It foresees the 
establishment  of  a  European  promotion  strategy  for  internal  and  external  markets, 
widening  the  scope  of  measures,  significantly  higher  EU  co-financing,  simplifying 
administrative procedures and facilitating management of multi-country programmes 
via a one-stop shop. 

8. 

CONTROL MEASURES  

8.1. 

Introduction 

The  EU  legislation  provides  for  a  comprehensive  system  of  management  and 
controls which relies on four levels: 

(a)  compulsory  administrative  structure  at  the  level  of  Member  States,  centred 
around  the  establishment  of  paying  agencies  and  an  accreditation  authority  at  high 
level which is competent for issuing and withdrawing the agency’s accreditation. The 
decision  for  issuing  the  accreditation  is  based  on  a  detailed  review  by  an  external 
audit body; 

21 

 
 
(b)  detailed  systems  for  controls  and  dissuasive  sanctions  to  be  applied  by  those 
paying  agencies,  with  common  basic  features  and  special  rules  tailored  to  the 
specificities of each aid regime; 

(c)  ex-post  controls  by  independent  audit  bodies  on  the  paying  agencies'  annual 
accounts and the functioning of their internal control procedures (under Commission 
Delegated  Regulation 
Implementing 
Regulation (EU) No 908/201412) and by special departments on aid measures other 
than  direct  aids  covered  by  the  IACS  (checks  based  on  Chapter  III  of  Title  V  of 
Regulation (EU) No 1306/201313); 

(EU) No 907/201411  and  Commission 

(d)  clearance  of  accounts  procedure  through  the  Commission's  annual  financial 
clearance and multi-annual conformity clearance. 

These four levels establish a comprehensive system for the management and control 
of  agricultural  expenditure.  It  includes,  on  the  one  hand,  all  the  necessary  building 
blocks  to  guarantee  a  sound  administration  of  the  expenditure  at  Member  States’ 
level and, on the other hand, allows the Commission to counter the risk of financial 
losses  as  a  result  of  any  deficiencies  in  the  set-up  and  operation  of  those  building 
blocks through the clearance of accounts procedure. 

Article 58 of Regulation (EU) No 1306/2013 provides for the general obligation of 
Member States to ensure that transactions financed by the EAGF and the EAFRD are 
carried  out  and  executed  correctly,  to  prevent  and  deal  with  irregularities  and  to 
recover amounts unduly paid. 

In complement to this general obligation, there is a system of controls and dissuasive 
sanctions of final beneficiaries which reflects the specific features of the regime and 
the risk involved in its administration. 

The controls are carried out by the paying agencies or by delegated bodies operating 
under  their  supervision  and  effective,  dissuasive  and  proportionate  sanctions  are 
imposed if the controls reveal non-compliance with EU rules. The system generally 
provides  for  exhaustive  administrative  controls  of  100%  of  the  aid  applications, 
cross-checks with other databases where this is considered appropriate as well as pre-
payment  on-the-spot  controls  of  a  sample  of  transactions  ranging  between  1%  and 
100%,  depending  on  the  risk  associated  with  the  regime  in  question.  For  example, 
the  control  rate  in  the  framework  of  the  Integrated  Administration  and  Control 
System (IACS) is normally 5%. If the on-the-spot controls reveal a high number of 
irregularities,  additional controls must be carried out. The sample  of transactions is 
determined on a risk and/or random basis. 

In  addition,  for  most  regimes  which  are  not  subject  to  the  IACS,  on  top  of  the 
primary  and  secondary  control  levels,  ex-post  controls  must  be  carried  out  in 
accordance  with  the  provisions  of  Chapter  III  of  Title  V  in  Regulation  (EU)  No 
1306/2013. 

8.2. 

Integrated Administration and Control System (IACS) 
Regulation  (EU)  No  1306/2013,  Regulation  (EU)  No  1307/201314,  Commission 
Delegated  Regulation  (EU)  No  639/201415  and  Commission  Delegated  Regulation 
(EU) No 640/201416 contain the rules on the IACS. 

11 
12  
13 
14 

OJ L 255, 28.8.2014, p.18 
OJ L 255, 28.8.2014, p.59 
OJ L 347, 20.12.2013, p.549 
OJ L 347, 20.12.2013, p.608 

22 

 
 
                                                 
A  fully  operational  IACS  consists  of:  a  computerised  database,  an  identification 
system for agricultural parcels and farmers claiming aid, a system for identification 
and  registration  of  payment  entitlements,  aid  applications  and  integrated  controls 
system  (claim  processing,  on-the-spot  checks  and  sanctioning  mechanisms)  and  a 
system  for  identifying  and  registering  animals  where  applicable.  The  IACS  is  fully 
automated  and  provides  highly  efficient  controls  by  maximising  the  use  of 
computerised and remote controls. 

This  system  foresees  a  100%  administrative  control  covering  the  eligibility  of  the 
claim,  complemented  by  administrative  cross-controls  with  standing  databases 
ensuring  that  only  areas  or  animals  that  fulfil  all  eligible  requirements  are  paid  the 
premium  and  by  a  minimum  5%  of  on-the-spot  checks  to  check  the  existence  and 
eligibility of the area or the animals claimed. 

The  use  of  standing  databases,  which  are  appropriately  updated,  is  well  adapted  to 
the schemes whereby aids are directly paid to the farmers and based on the surfaces 
or on the number of animals, in that the risk can be reduced to the lowest levels. 

For the financial year 2014, the IACS covered some 94% of the EAGF expenditure. 
Furthermore,  the  relevant  components  of  the  IACS  are  applicable  to  the  rural 
development  measures,  which  are  based  on  area  or  number  of  animals.  Such 
measures  include,  inter  alia,  agri-environment  and  animal  welfare  measures,  less-
favoured  areas  and  areas  with  environmental  restrictions  and  afforestation  of 
agricultural land. For financial year 2014, around 40% of payments made under the 
EAFRD were also covered. 

The  Commission  services  verify  the  effectiveness  of  Member  States'  IACS  and 
homogenous  implementation  by  means  of  both  on-the-spot  auditing  and  general 
supervision  based  on  annually  supplied  financial  and  statistical  data.  It  has  been 
established already for some years now that the IACS provides an excellent and cost 
effective means of ensuring the proper use of EU funds. 

8.3.  Market measures 

Market  interventions,  for  example  export  refunds,  storage  aid  or  producer 
organisations,  are  not  covered  by  IACS  but  they  are  governed  by  specific  rules  as 
regards  controls  and  sanctions  which  are  set  out  in  horizontal  and  sector-based 
regulations. 

Aids  are  paid  on  the  basis  of  claims,  often  involving  the  lodging  of  administrative 
and/or end-use securities, which are systematically (100%) checked administratively 
for  completeness  and  correctness.  The  more  financially  important  aid  schemes  are 
also  subject  to  regular  accounting  controls  performed  in  situ  on  commercial  and 
financial documents. 

8.4. 

Application  of  Chapter  III  of  Title  V  Regulation  (EU)  No 1306/2013  (ex-post 
scrutiny) 

An  ex-post  control  system  is  provided  for  under  Regulation  (EU)  No 1306/2013  in 
Title  V,  Chapter  III  (former  Regulation  (EC)  485/2008).  It  provides  for  an  ex-post 
control  system  which  is  a  complement  to  the  sectoral  control  systems  described 
above.  The  system  constitutes  an  extra  layer  of  control  which  contributes  to  the 
assurance  that  transactions  have  been  carried  out  in  conformity  with  the  rules  or 
otherwise allows recovering the unduly paid amounts. 

15  
16 

OJ L 181, 20.6.2014, p. 1 
OJ L 181, 20.6.2014, p.48 

23 

 
 
                                                                                                                                                         
The  ex-post  scrutiny  is  to  be  carried  out  by  a  body  in  the  Member  State,  which  is 
independent  of  the  departments  within  the  paying  agency  responsible  for  the  pre-
payment  controls  and  the  payments.  It  covers  a  wide  range  of  CAP  subsidies 
including sector schemes for fruit and vegetables, wine and POSEI subsidies. In fact, 
the  ex-post  scrutiny  covers  all  subsidies  paid  to  beneficiaries  from  EAGF  (except 
payments  covered  by  IACS  and  those  excluded  by  Article  14  of  Regulation  (EU) 
No 907/201417). 

In  2014,  4  missions  were  carried  out  to  review  the  implementation  of  scrutiny  by 
Member  States.  Member  States  scrutiny  services  completed  ex-post  controls  in 
respect  of  the  budget  items  subject  to  scrutiny  for  which  payments  were  made  in 
financial  year  2012.  The  annual  reports  in  respect  of  the  respective  scrutiny  period 
(July 2013-June 2014) shows that 97% of the planned scrutinies were completed and 
3%  of  planned  scrutinies  were  still  ongoing.  The  regulation  also  foresees  Member 
States providing mutual assistance in the performance of scrutinies. In the 2013/2014 
scrutiny period, nearly 100 such requests were fulfilled.  

9. 

CLEARANCE OF ACCOUNTS  

9.1. 

Conformity clearance - Introduction 

It  is  primarily  the  Member  States'  responsibility  to  satisfy  themselves  that 
transactions  are  carried  out  and  executed  correctly  via  a  system  of  control  and 
dissuasive  sanctions.  Where  Member  States  fail  to  meet  this  requirement,  the 
Commission applies financial corrections to protect the financial interests of the EU. 

The  conformity  clearance  relates  to  the  legality  and  regularity  of  transactions.  It  is 
designed to exclude expenditure from EU financing which has not been effected in 
compliance  with  EU  rules,  thus  shielding  the  EU  budget  from  expenditure  that 
should not be charged to it (financial corrections). In contrast, it is not a mechanism 
by which irregular  payments  to  beneficiaries are  recovered,  which according to  the 
principle of shared management is the sole responsibility of Member States. 

Financial  corrections  are  determined  on  the  basis  of  the  nature  and  gravity  of  the 
infringement and the financial damage caused to the EU. Where possible, the amount 
is  calculated  on  the  basis  of  the  loss  actually  caused  or  on  the  basis  of  an 
extrapolation. Where this is not possible, flat-rates are used which take account of the 
severity  of  the  deficiencies  in  the  national  control  systems  in  order  to  reflect  the 
financial risk for the EU. 

Where  undue  payments  are  or  can  be  identified  as  a  result  of  the  conformity 
clearance  procedures,  Member  States  are  required  to  follow  them  up  by  recovery 
actions  against  the  final  beneficiaries.  However,  even  where  this  is  not  possible 
because  the  financial  corrections  only  relate  to  deficiencies  in  the  Member  States' 
management  and  control  systems,  financial  corrections  are  an  important  means  to 
improve these systems and thus to prevent or detect and recover irregular payments 
to  final  beneficiaries.  The  conformity  clearance,  thereby,  contributes  to  the  legality 
and regularity of the transactions at the level of the final beneficiaries. 

9.2. 

Conformity clearance – Audits and decisions adopted in 2014 

9.2.1.  Audits 

The  following  table  presents  an  overview  of  the  conformity  missions  and  their 
coverage in respect of financial year 2014, broken down per ABB-activity: 

17 

OJ L 255, 28.08.2014, p. 18. 

24 

 
 
                                                 
Financial Year 2014 

ABB 02 

ABB 03 

ABB 041) 

Total2) 

Number of conformity 
audits with missions 
carried out3)  

16 

37 

41 

94 

1) concerns only EAFRD. 
2) including 14 audits covering cross-compliance, 2 audits covering entitlements, 5 IT audits 
and 2 audits covering irregularities. 
3) if an audit covers more than one ABB, it is allocated to all ABBs covered by that audit. 

9.2.2.  Conformity decisions 

Three  conformity  clearance  decisions  having  an  impact  on  the  financial  year  2014 
were adopted involving financial corrections in a number of sectors. These decisions 
had  an  overall  financial  impact  by  excluding  from  EU  financing  a  total  of 
EUR 628.13 million: 

•  Decision  2013/763/EU  of  12/12/2013  –  43rd  Decision,  financial  impact  of  EUR 

293.54 million, 

•  Decision  2014/191/EU  of  4/04/2014  –  44th  Decision,  financial  impact  of  EUR 

293.24 million, 

•  Decision  2015/458/EU  of  9/07/2014  –  45th  Decision,  financial  impact  of  EUR 

41.35 million. 

For  the  decisions  43  (2013/763/EU)  and  44  (2014/191/EU)  due  to  the  relative 
magnitude of corrections compared to certain Member State’s GDP, the Commission 
decided that corrections amounting to EUR 106.36 million could be paid in 3 equal 
annual instalments.   

25 

 
 
 
 
 
 
The breakdown according to sectors is as follows: (in EUR million) 

Area aids / Arable crops 
Article 69 of Reg.1782/2003 
Export Refunds 
Financial Audit 
Fruit and vegetables 
Irregularities 
Livestock premiums 
Milk Products 
POSEI 
Specific support (Art.68 of Reg.73/2009) 
TOTAL 

Decision 
43 
265.71
1.77
0.00
-0.88
22.08
5.28
0.01
0.00
-0.51
0.09
293.54

Decision 
44 
268.00 
5.03 
0.62 
-0.69 
7.60 
8.59 
3.90 
0.00 
0.00 
0.19 
293.24 

Decision 
45 
33.33
0.00
0.00
0.00
1.40
5.11
0.86
0.64
0.00
0.00
41.35

Under Regulation (EU) No 1306/2013, an automatic clearing mechanism is applied 
to irregular payments not recovered 4 years after the establishment of the irregularity, 
or 8 years after the establishment of the irregularity when the recovery is challenged 
in  national  courts.  The  financial  consequences  of  non  recovery  are  shared  by  the 
Member State concerned and the EU on a 50% - 50% basis. The Commission may 
still  decide  to  charge  the  Member  State  for  100  %  in  cases  of  negligence  by  the 
Member State. 

Regarding  financial  year  2013,  Member  States  reported  the  information  about 
recovery  cases  by  15  February  2014.  The  Member  States  recovered  around  EUR 
94.3 million during financial year 2013 solely for EAGF (EUR 197 million in total 
with  EAFRD  and  TRDI).  The  outstanding  amount  still  to  be  recovered  from 
beneficiaries  at  the  end  of  that  financial  year  was  EUR  1  071.7  million  solely  for 
EAGF  (EUR  1  318.3  million  in  total  with  EAFRD  and  TRDI).  The  financial 
consequences of non recovery for EAGF cases dating from 2009 or 2005 account to 
EUR  15.6  million  to  the  Member  States.  During  financial  year  2013,  around  EUR 
18.7 million was borne by the EU budget for EAGF cases reported irrecoverable.  

9.3. 

Financial clearance 

9.3.1. 

Introduction 

The  financial  clearance  covers  the  completeness,  accuracy  and  veracity  of  paying 
agencies'  accounts  as  well  as  the  internal  control  systems  set  up  by  these  paying 
agencies.  Within  this  framework,  Directorate-General  for  Agriculture  and  Rural 
Development  (DG  AGRI)  pays  particular  attention  to  the  certifying  bodies’ 
conclusions  and  recommendations  (where  weaknesses  are  found),  following  their 
reviews of the paying agencies’ compliance with the accreditation criteria. As part of 
this  review,  the  DG  AGRI  departments  also  cover  aspects  relating  to  conformity 
issues and protecting the financial interests of the EU as regards the advances paid, 
securities obtained and intervention stocks. 

The Commission adopts an annual clearance of accounts decision clearing the paying 
agencies'  annual  accounts  on  the  basis  of  the  certificates  and  reports  from  the 
certifying  bodies,  but  without  prejudice  to  any  subsequent  decisions  to  recover 
expenditure which proves not to have been in accordance with the EU rules. As from 
financial year 2014, these accounts are recevied by the Commission by 15 February 

26 

 
 
 
 
of the year following the financial year in question. The Commission must clear the 
accounts  and  adopt  its  clearance  decision  by  31  May  of  the  year  following  the 
financial year in question. 

9.3.2.  Decisions 

9.3.2.1.  Financial clearance decision for the financial year 2010 

On 29 April 2011, the Commission adopted a Decision clearing the annual accounts 
of  74  paying  agencies  in  respect  of  their  expenditure  financed  by  the  EAGF.  By 
means of its decision, it cleared amounts of EUR 38 862.4 million.  

The accounts of OPEKEPE (Greece) and ARBEA (Italy) amounting to EUR 2 460.9 
million are still to be cleared.  

9.3.2.2.  Financial clearance decision for the financial year 2011 

With decision 2012/240/EU adopted on 27 April 2012, the Commission cleared the 
accounts  of  all  paying  agencies  for  EAGF,  except  for  HAMBURG-JONAS 
(Germany) and PIAA (Romania). Concerning the accounts of PIAA (Romania), the 
work is still ongoing. Regarding the accounts of HAMBURG-JONAS (Germany), a 
consultation from the Legal services concerning irregularities was needed. 

9.3.2.3.  Financial clearance decision for the financial year 2012 

On 26 April 2013, the Commission adopted a Decision clearing the annual accounts 
of  75  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure amounting to EUR 43 324 million was cleared. On 5 August 2014, the 
Commission adopted a Decision clearing the annual accounts of financial year 2012 
HELABA  (Germany).  This  decision  cleared  EUR  220  million  of  expenditure.  The 
accounts  of  BIRB  (Belgium),  and  HAMBURG-JONAS  (Germany),  amounting  to 
EUR 34,5 million, were disjoint and are subject to a later clearance.  

9.3.2.4.  Financial clearance decision for the financial year 2013 

On 29 April 2014, the Commission adopted a Decision clearing the annual accounts 
of  76  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure amounting to EUR 40 628.5 million was cleared. The accounts of BIRB 
(Belgium),  OPEKEPE  (Greece)  and  PIAA  (Romania),  amounting  to  EUR  3  530 
million, were disjoint and are subject to a later clearance.  

9.4. 

Appeals brought before the Court of Justice against clearance decisions 

9.4.1. 

Judgments handed down 

In the financial year 2014, the Court handed down 8 judgments in appeals brought by 
the Member States against conformity clearance decisions.  

In financial year 2014, the Court partially annulled: 

•  the Decision  34 (2010/668/EU) by the judgment of 3 July 2014 in case T-16/11 

brought by the Netherlands, 

•  Decision  38  (2012/336/EU)  by  the  judgment  of  10  July  2014  in  case  T-376/12 

brought by Greece. 

In financial year 2014, the Court rejected appeals brought in the following cases: 

•  judgement of 6 March in cases C-248/12 P brought by the UK, 

•  judgement of 19 June 2014 in cases C-552/12 P brought by Greece, 

•  judgement of 10 July 2014 in cases C-391/13 P brought by Greece, 

27 

 
 
•  judgement of 15 July 2014 in cases T-463/07 brought by Italy, 

•  judgement of 15 July 2014 in cases C-71/13 P brought by Greece, 

•  judgement of 15 October 2015 in cases C-417/12 P brought by Denmark. 

9.4.2.  New appeals 

In  the  financial  year  2014,  12  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

•  T-550/13 brought by Greece on 15 October 2013, 

•  T-557/13 brought by Germany on 24 October 2013, 

•  T-563/13 brought by Belgium on 24 October 2013, 

•  C-610/13 P brought by the Netherlands on 26 November 2013, 

•  T-107/14 brought by Greece on 14 February 2014, 

•  T-126/14 brought by the Netherlands on 21 February 2014, 

•  T-384/14 brought by Italy on 3 June 2014, 

•  T-437/14 brought by the UK on 16 June 2014, 

•  T-661/14 brought by Latvia on 11 September 2014, 

•  T-667/14 brought by Slovenia on 12 September 2014, 

•  T-675/14 brought by Spain on 22 September 2014, 

•  T-686/14 brought by Italy on 22 September 2014. 

9.4.3.  Appeals pending 

The  situation  as  at  15  October  2014  with  regard  to  appeals  pending  is  shown, 
together with the amounts concerned, in annex 28.  

10. 

RELATIONS  WITH  PARLIAMENT  AND  WITH  THE  EUROPEAN  COURT 
OF AUDITORS  

10.1.  Relations with Parliament  

The European Parliament is, together with the Council, part of the EU’s Budgetary 
Authority.  It  is,  thus,  one  of  the  most  important  discussion  partners  of  the 
Commission on budgetary matters and, therefore, on the EAGF. 

Three  EP  committees  are  involved  in  the  discussions  and  the  preparation  for  the 
plenary  on  agricultural  budgetary  matters.  These  are  the  Committee  on  Agriculture 
and  Rural  Development,  the  Committee  on  Budgets  and  the  Committee  on 
Budgetary Control. 

The Committee on Agriculture and Rural Development provided with a opinion on 
the  discharge  procedure  to  the  Committee  on  Budgetary  Control  for  the  first  time 
during 2014. 

The  Committee  on  Budgetary  Control  monitored  the  correct  implementation  of  the 
2012  budget.  It  was  asked  to  draw  up  the  Parliamentary  Decision  (OJ  L  266,  5 
September 2014) by which discharge (in respect to the implementation of the general 
budget  of  the  European  Union  for  the  2012  financial  year)  was  granted  to  the 
Commission on 3 April 2014. 

28 

 
 
10.2.  Relations with the European Court of Auditors 

10.2.1.  Mission of the European Court of Auditors 

The  European  Court  of  Auditors  is  the  external  auditor  of  the  European  Union. 
Articles 285 to 287 of the Treaty on the Functioning of the European Union provide 
that  the  Court  shall  audit  the  Union  finances  with  a  view  to  improving  financial 
management and reporting on the use of public funds. The Court of Auditors should 
provide the European Parliament and the Council with a statement of assurance as to 
the  reliability  of  the  accounts  and  the  legality  and  regularity  of  the  underlying 
transactions. This statement, which can be complemented by specific assessments for 
various  policy  areas,  is  of  prime  importance  to  the  European  Parliament  in  its 
deliberations on granting discharge to the Commission for the implementation of the 
budget. 

As  part  of  its  work,  the  Court  carries  out  numerous  audits  within  the  Commission 
services. Court officials frequently visit the Directorate-General for Agriculture and 
Rural  Development  (DG  AGRI)  to  gather  facts  and  figures  needed  for  the  Court's 
opinions,  as  well  as  for  its  annual  and  special  reports.  In  the  light  of  these 
investigations  the  Court  frequently  makes  suggestions  and  recommendations  to  the 
Commission on how to improve its financial management and make supervisory and 
control systems more effective. 

10.2.2.  Annual Report 2013 

Each  year  the  Court  of  Auditors  draws  up  a  report  which  over  several  chapters 
scrutinises  the  management  of  the  Union's  budget  for  the  previous  financial  year. 
This  report  is  forwarded  to  the  other  institutions  of  the  Union  and  is  published, 
together with the Commission replies to the observations of the Court of Auditors, in 
the Official Journal of the European Union. 

According  to  international  audit  practices  contradictory  meetings  are  held  between 
the  auditor  (Court  of  Auditors)  and  the  auditee  (Commission)  before  the  report  is 
published.  In  these  meetings  the  Court's  findings  and  conclusions  and  the 
Commission's  arguments  and  replies  are  discussed  with  a  view  to  reaching  full 
agreement on the underlying facts. 

In  the  annual  report  for  the  2013  financial  year,  the  activities  related  to  the 
Directorate-General  for  Agriculture  and  Rural  Development  are  covered  in  two 
chapters:  "Agriculture:  market  and  direct  support"  (Chapter  3)  and  "Rural 
development, environment, fisheries and health" (Chapter 4).  

For the policy group "Agriculture: market and direct support", based on the results of 
transaction testing, the Court estimates the most likely error at 3.6%. The error rate 
for  this  policy  group  in  the  Annual  Report  2012  was  3.8%.  The  Court  noted  that 
cross-compliance issues contributed to 0.5 percentage points to the most likely error 
rate (§3.13), an increase from 0.2 percentage points last year. It also highlighted that, 
if  Member  States  had  used  the  available  information  to  prevent,  detect  and  correct 
errors, the most likely error estimated would have been 1.1 percentage points lower 
(§3.8). 

The  frequency  of  errors  found  by  the  Court  has  increased  from  41%  to  61%.  The 
Court  estimated  that  for  33%  of  the  quantified  errors,  the  national  authorities  had 
sufficient  information  to  prevent,  detect  and  correct  the  errors  before  declaring  the 
expenditure  to  the  Commission.  Most  of  the  errors  relate  to  both  accuracy  and 
eligibility, notably the overstated number of eligible hectares or animals (frequency 
45%)  and  the  ineligible  beneficiary/expenditure  (frequency  35%)  mostly  related  to 

29 

 
 
market measures. Notwithstanding the persistent weaknesses in excluding ineligible 
land  from  the  land  parcel  identification  system  (LPIS)  and  in  the  administrative 
treatment  of  claims,  the  Court  considered  IACS  made  a  significant  contribution  to 
reducing the error rate in the expenditure it covers (§3.29). In its 2012 annual report, 
the Court had found that the IACS was partially effective in all three paying agencies 
audited.  

Whilst recognising that there will inevitably always remain certain weaknesses and 
imperfections, the Commission services are of the opinion that the IACS as a whole 
remains a solid system for the management of CAP expenditure. When deficiencies 
are found, Member States are requested to remedy them. The risk to the EU budget is 
adequately  covered  by  the  conformity  clearance  procedure.  The  Court  also  noted 
deficiencies  in  debt  management  in  Italy  (AGEA),  which  could  potentially  lead  to 
unnecessary  charging  to  the  EU  budget  (§3.25).  Moreover,  due  to  significant 
shortcomings in control procedures, the Court assessed as "not effective" the system 
applicable to aid for the preliminary recognition of producer groups in the fruit and 
vegetable sector in Poland (§3.38). 

In  relation  to  the  assessment  of  the  reinforcement  of  assurance  exercise,  the  Court 
considered  that  the  audit  performed  by  the  Italian  audit  body  was  not  sufficient  to 
justify  the  subsequent  reduction  of  the  on-the-spot  inspection  rate  by  the  Italian 
authorities (§3.35). 

The assessment of the estimated error rate for the policy group "Rural development, 
fisheries,  environment  and  health"  has  remained  stable,  whereas  the  assessment  of 
rural development control systems has deteriorated slightly compared to the previous 
year's annual report. The chapter is also critical of DG AGRI's clearance of accounts 
system,  the  reinforcement  of  assurance  procedure  and  the  reservation  for  rural 
development in the Annual Activity Report 2013. 

Based on the results of transaction testing, the Court estimates the most likely error 
for  the  policy  group  "Rural  development,  fisheries,  environment  and  health"  to 
amount to 6.7%. This represents a decrease of 1.2% points compared to the previous 
year.  The  Court  noted  that  cross-compliance  issues  contributed  to  0.2  percentage 
points to the most likely error rate (§4.15). It also emphasised that if Member States 
had  used  the  available  information  to  prevent,  detect  and  correct  errors,  the  most 
likely error estimated would have been 4.7 percentage points lower (§4.8).  

The frequency of errors found by the Court in rural development has decreased from 
63%  to  57%.  The  Court  also  estimated  that  for  42%  of  the  quantified  errors,  the 
national  authorities  had  sufficient  information  to  prevent,  detect  and  correct  the 
errors  before  declaring  the  expenditure  to  the  Commission.  Like  in  previous  years, 
the  Court  takes  the  view  that  the  main  risk  to  regularity  for  the  policy  group  as  a 
whole  is  that  expenditure  is  ineligible,  due  to  non-compliance  with  often  complex 
rules and eligibility conditions.  

Contrary to previous years, the Court has not issued any major negative observation 
in  relation  to  the  clearance  of  accounts  procedure,  the  audit  methodology,  or  the 
calculation  of  the  residual  error  rate.  The  few  methodological  recommendations 
made can be managed by DG AGRI with smaller adaptations to the existing system. 

The main recommendations by the Court pertaining to agriculture and the respective 
replies given by the Commission concern the following domains: 

For "Agriculture: market and direct support" (Chapter 3): 

•  Regularity of transactions (3.7-3.15; Annex 3.1); 

30 

 
 
•  Member States' systems related to regularity of transactions (3.16-3.38; Annex 

3.2); 

•  Commission's estimates of the residual error rate (3.39-3.43); 

•  Conclusions  and  recommendations,  including  the  follow-up  to  previous 

recommendations (3.44-3.46; Annex 3.3). 

For "Rural development, environment, fisheries and health" (Chapter 4): 

•  Regularity of transactions (4.6-4.16; Annex 4.1); 

•  Effectiveness of systems (4.17-4.27; Annex 4.2); 

•  DG AGRI's annual activity report (AAR) (4.28-4.30); 

•  Conclusions  and  recommendations,  including  the  follow-up  to  previous 

recommendations (4.35-4.37; Annex 4.3). 

Like  in  previous  years,  the  Court's  statement  of  assurance  is  included  in  Chapter  1 
"Statement of Assurance and supporting information". 

10.2.3.  Special Reports by the Court of Auditors 

In calendar year 2014, the Court published four special reports covering DG AGRI's 
activities: 

•  Special  Report  No  22/2014  “Achieving  economy:  keeping  the  costs  of  EU-
financed  rural  development  project  grants  under  control”  (published  on 
15/12/2014); 

•  Special Report No 9/2014 “Is the EU investment and promotion support to the 
wine  sector  well  managed  and  are  its  results  on  the  competitiveness  of  EU 
wines demonstrated?” (published on 01/07/2014); 

•  Special  Report  No  8/2014  “Has  the  Commission  effectively  managed  the 
integration of coupled support into the Single Payment Scheme?” (published 
on 09/07/2014); 

•  Special Report No 4/2014 “Integration of EU Water Policy Objectives with the 

CAP: A partial Success” (published on 13/05/2014). 

In  addition,  DG  AGRI  was  also  among  the  DGs  concerned  by  a  landscape  review 
"Making the best use of EU money: a landscape review of the risks to the financial 
management of the EU budget" (published on 25 November 2014). 

11. 

BASIC RULES GOVERNING EAGF AND AMENDMENTS MADE IN 2014  

11.1.  Checks   

– 

– 

Regulation (EU) No 1306/2013 of the European Parliament and of the Council 
of  17  December  2013  on  the  financing,  management  and  monitoring  of  the 
common  agricultural  policy  and  repealing  Council  Regulations  (EEC)  No 
352/78,  (EC)  No  165/94,  (EC)  No  2799/98,  (EC)  No  814/2000,  (EC)  No 
1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549); 

Commission  Delegated  Regulation  (EU)  No  640/2014  of  11  March  2014 
supplementing Regulation (EU) No 1306/2013 of the European Parliament and 
of the Council with regard to the integrated administration and control system 
and  conditions  for  refusal  or  withdrawal  of  payments  and  administrative 

31 

 
 
– 

– 

– 

– 

– 

– 

– 

penalties  applicable  to  direct  payments,  rural  development  support  and  cross 
compliance (OJ L 181, 20.6.2014, p. 48); 

Commission  Implementing  Regulation  (EU)  No  809/2014  of  17  July  2014 
laying down rules for the application of Regulation (EU) No 1306/2013 of the 
European  Parliament  and  of  the  Council  with  regard  to  the  integrated 
administration  and  control  system,  rural  development  measures  and  cross 
compliance (OJ L 227, 31.7.2014, p. 69); 

Commission  Delegated  Regulation  (EU)  No  907/2014  of  11  March  2014 
supplementing Regulation (EU) No 1306/2013 of the European Parliament and 
of  the  Council  with  regard  to  paying  agencies  and  other  bodies,  financial 
management,  clearance  of  accounts,  securities  and  use  of  euro  (OJ  L  255, 
28.8.2014, p.18); 

Commission  Implementing  Regulation  (EU)  No  908/2014  of  6  August  2014 
laying down rules for the application of Regulation (EU) No 1306/2013 of the 
European  Parliament  and  of  the  Council  with  regard  to  paying  agencies  and 
other  bodies,  financial  management,  clearance  of  accounts,  rules  on  checks, 
securities and transparency (OJ L 255, 28.8.2014, p.59); 

Regulation (EU) No 1307/2013 of the European Parliament and of the Council 
of 17 December  2013 establishing rules for direct payments to farmers under 
support schemes within the framework of the common agricultural policy and 
repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) 
No 73/2009 (OJ L 347, 20.12.2013, p. 608); 

Commission  Delegated  Regulation  (EU)  No  639/2014  of  11  March  2014 
supplementing Regulation (EU) No 1307/2013 of the European Parliament and 
of the Council establishing rules for direct payments to farmers under support 
schemes  within  the  framework  of  the  common  agricultural  policy  and 
amending Annex X to that Regulation (OJ L 181, 20.6.2014, p. 1); 

Regulation (EU) No 1308/2013 of the European Parliament and of the Council 
of  17  December  2013  establishing  a  common  organisation  of  the  markets  in 
agricultural  products  and  repealing  Council  Regulations  (EEC)  No  922/72, 
(EEC)  No  234/79,  (EC)  No  1037/2001  and  (EC)  No  1234/2007  (OJ  L  347, 
20.12.2013, p. 671); 

Regulation (EU) No 1310/2013 of the European Parliament and of the Council 
of  17  December  2013  laying  down  certain  transitional  provisions  on  support 
the  European  Agricultural  Fund  for  Rural 
for  rural  development  by 
Development  (EAFRD),  amending  Regulation  (EU)  No  1305/2013  of  the 
European  Parliament  and  of  the  Council  as  regards  resources  and  their 
distribution in respect of the year 2014 and amending Council Regulation (EC) 
No  73/2009  and  Regulations  (EU)  No  1307/2013,  (EU)  No  1306/2013  and 
(EU) No 1308/2013 of the European Parliament and of the Council as regards 
their application in the year 2014 (OJ L 347, 20.12.2013, p. 865). 

11.2.  Clearance of accounts 

– 

Regulation (EU) No 1306/2013 of the European Parliament and of the Council 
of  17  December  2013  on  the  financing,  management  and  monitoring  of  the 
common  agricultural  policy  and  repealing  Council  Regulations  (EEC)  No 
352/78,  (EC)  No  165/94,  (EC)  No  2799/98,  (EC)  No  814/2000,  (EC)  No 
1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549); 

32 

 
 
– 

– 

Commission  Delegated  Regulation  (EU)  No  907/2014  of  11  March  2014 
supplementing Regulation (EU) No 1306/2013 of the European Parliament and 
of  the  Council  with  regard  to  paying  agencies  and  other  bodies,  financial 
management,  clearance  of  accounts,  securities  and  use  of  euro  (OJ  L  255, 
28.8.2014, p.18); 

Commission  Implementing  Regulation  (EU)  No  908/2014  of  6  August  2014 
laying down rules for the application of Regulation (EU) No 1306/2013 of the 
European  Parliament  and  of  the  Council  with  regard  to  paying  agencies  and 
other  bodies,  financial  management,  clearance  of  accounts,  rules  on  checks, 
securities and transparency (OJ L 255, 28.8.2014, p.59). 

11.3. 

Public storage   

(a) Basic rules 

– 

– 

– 

– 

– 

– 

Regulation (EU) No 1306/2013 of the European Parliament and of the Council 
of  17  December  2013  on  the  financing,  management  and  monitoring  of  the 
common  agricultural  policy  and  repealing  Council  Regulations  (EEC)  No 
352/78,  (EC)  No  165/94,  (EC)  No  2799/98,  (EC)  No  814/2000,  (EC)  No 
1290/2005 and (EC) No 485/2008 (O.J. L 347 of 20/12/2013, p. 549); 

Regulation (EU) No 1308/2013 of the European Parliament and of the Council 
of  17  December  2013  establishing  a  common  organisation  of  the  markets  in 
agricultural  products  and  repealing  Council  Regulations  (EEC)  No  922/72, 
(EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (O.J. L 347 of 
20/12/2013, p. 671); 

Council  Regulation  (EU)  No  1370/2013  of  16  December  2013  determining 
measures on fixing certain aids and refunds related to the common organisation 
of the markets in agricultural products (O.J. L 346 of 20/12/2013, p. 12); 

Regulation (EU) No 223/2014 of the European Parliament and of the Council 
of 31 March 2014 on the Fund for European Aid to the Most Deprived (O.J. L 
72 of 12/3/2014, p 1); 

Commission  Delegated  Regulation 
(EU)  N°  906/2014  supplementing 
Regulation (EU) N° 1306/2013 of the European Parliament and of the Council 
with regard to public intervention expenditure (O.J. L 255 of 28/8/2014, p. 1); 

Commission  Regulation  (EU)  No  1272/2009  of  11  December  2009  laying 
down  common  detailed  rules  for  the  implementation  of  Council  Regulation 
(EC)  No  1234/2007  as  regards  buying-in  and  selling  of  agricultural  products 
under public intervention (OJ L349, 29/12/2009, p.1.). 

 (b) Depreciation on buying in 

– 

No depreciation on buying-in was fixed for the 2014 accounting year. 

(c) Additional depreciation at the end of the financial year 

– 

No depreciation at the end of the 2014 financial year was fixed; 

(d) Uniform interest rate for reimbursing Member States' financing costs 

– 

Commission Implementing Regulation (EU) No 986/2013 of 14 October 2013 
fixing  the  interest  rates  to  be  used  for  calculating  the  costs  of  financing 
intervention measures comprising buying-in, storage and disposal for the 2014 
EAGF accounting year. (OJ L 273, 15/10/2013, p. 25). 

(e) Standard amounts for reimbursing physical storage operations 

33 

 
 
– 

Commission  Implementing  Decision  C(2013)  5574  of  30  August  2013  (not 
published) fixing, for the 2014 financial year, the standard amounts to be used 
for financing physical operations arising from the public storage of agricultural 
products. 

(f) Declaration rules 

– 

– 

Commission  Delegated  Regulation  (EU)  N°  907/2014  of  11  March  2014 
supplementing Regulation (EU) N° 1306/2013 of the European Parliament and 
of  the  Council  with  regard  to  paying  agencies  and  other  bodies,  financial 
management, clearance of accounts, securities and use of euro (O.J. L 255 of 
28/8/2014, p.18); 

Commission  Implementing  Regulation  (EU)  N°  908/2014  of  6  August  2014 
laying down rules for the application of Regulation (EU) N° 1306/2013 of the 
European  Parliament  and  of  the  Council  with  regard  to  paying  agencies  and 
other  bodies,  financial  management,  clearance  of  accounts,  rules  on  checks, 
securities and transparency (O.J. L 255 of 28/8/2014, p.59). 

12. 

ANNEXES 

34 

 
 
ANNEXES 

General 
1. 
2. 

EAGF budgetary procedure for 2014 
Part of EAGF budget in the EU budget, 2008 to 2014 

Cash position and management of appropriations 
3. 
4. 
5. 

Summary of outturn for 2014 
Monthly reimbursements to Member States in the 2014 financial year 
Payments under direct management by the European Commission in the 2014 financial year (Differentiated 
Appropriations) 
Payments under direct management by the European Comm. in the 2014 financial year (Non-Differentiated 
Appropriations) 

6. 

Budget outturn 

7. 
8. 
9. 
10. 
11. 
12. 
13 
14. 
15. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 
24. 
25. 
26. 
27. 

EAGF 2014 Analysis of budget execution  
EAGF 2014 Analysis of execution of assigned revenue C4 
EAGF 2014 Analysis of execution of assigned revenue C5  
EAGF 2014 Expenditure for direct aids by measure and by Member State 
EAGF 2014 Expenditure for export refunds by Member State 
EAGF 2014 Expenditure for intervention in storage 
EAGF 2014 Expenditure by Member State, by item and by fund source 
EAGF 2014 Breakdown of expenditure by type 
EAGF 2014 Expenditure by sector according to the economic nature of the measures 
EAGF 2014 Quantity & value of products in public intervention stores  
Evolution of EAGF Expenditure by article of the budget. Financial years 2008 to 2014 
Evolution of EAGF Expenditure by sector and measure. Financial years 2008 to 2014 
Evolution of EAGF Expenditure by sector and in % terms. Financial years 2008 to 2014 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2008 to 2014 
Evolution of EAGF Direct aids expenditure by measure. Financial years 2008 to 2014 
Evolution of EAGF Direct aids expenditure by sector. Financial years 2008 to 2014 
Evolution of EAGF Direct aids expenditure by article of budget. Financial years 2008 to 2014 
Evolution of EAGF Export refunds expenditure by sector. Financial years 2008 to 2014 
Evolution of EAGF Export refunds expenditure by Member State. Financial years 2008 to 2014 
Evolution of EAGF Storage expenditure. Analytical table. Financial years 2008 to 2014 
Evolution of the breakdown of EAGF expenditure. Financial years 2008 to 2014 

Clearance of accounts 

28. 
29. 

Appeals against Clearance of Accounts Decisions pending on 15 October 2014 
Financial corrections (Decisions 1 - 45) by decision and financial year 

35 

 
 
 
 
DIRECTORA TE-GENERA L FOR AGRICULTURE A ND RURA L DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINA NCIA L REPORT

ANNEX  1
EAGF  Budgetary procedure for 2014  

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

T
i
t
l
e

A
r
t
i
c
e

l

C
h
a
p
t
e
r

Heading

DB             
***

DB             

Council position

Amending Letter 2  

DB             

EP****  position

In EUR Million

BUDGET         

CA*

PA**

CA*

PA**

CA*

PA**

CA*

PA**

CA*

PA**

05 01

ADMINISTRATIVE EXPENDITURE OF POLICY AREA 
AGRICULTURE AND RURAL DEVELOPMENT

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

05 01 04

Support expenditure for operations of Policy Area Agriculture (1)

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

7.93

05 02

IMPROVING THE COMPETITIVENESS OF THE 
AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN 
AGRICULTURAL MARKETS

05 02 01

Cereals

Rice
Refunds on non-Annex 1 products
Food programmes
Sugar 
Olive oil
Textile plants
Fruit and vegetables (2)
Products of wine-growing sector
Promotion
Other plant products/measures

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 Milk and milk products
05 02 13
05 02 14
05 02 15

Beef and veal
Sheepmeat  and goatmeat
Pigmeat, eggs and poultry, bee-keeping and other animal products

2 496.30 2 496.15 2 496.30 2 496.15 2 233.40 2 233.25 2 524.30 2 524.15 2 233.40 2 233.25

pm
pm
5.00
pm
pm
45.30
6.20
917.70
1 077.00
61.50
236.10
87.10
1.10
pm
59.30

pm
pm
5.00
pm
pm
45.30
6.20
917.70
1 077.00
61.35
236.10
87.10
1.10
pm
59.30

pm
pm
5.00
pm
pm
45.30
6.20
917.70
1 077.00
61.50
236.10
87.10
1.10
pm
59.30

pm
pm
5.00
pm
pm
45.30
6.20
917.70
1 077.00
61.35
236.10
87.10
1.10
pm
59.30

pm
pm
4.00
pm
pm
45.30
6.20
676.70
1 085.00
61.50
240.40
81.10
1.10
pm
32.10

pm
pm
4.00
pm
pm
45.30
6.20
676.70
1 085.00
61.35
240.40
81.10
1.10
pm
32.10

pm
pm
5.00
pm
pm
45.30
6.20
945.70
1 077.00
61.50
236.10
87.10
1.10
pm
59.30

pm
pm
5.00
pm
pm
45.30
6.20
945.70
1 077.00
61.35
236.10
87.10
1.10
pm
59.30

pm
pm
4.00
pm
pm
45.30
6.20
676.70
1 085.00
61.50
240.40
81.10
1.10
pm
32.10

pm
pm
4.00
pm
pm
45.30
6.20
676.70
1 085.00
61.35
240.40
81.10
1.10
pm
32.10

05 03

DIRECT AIDS AIMED AT CONTRIBUTING TO FARM 
INCOMES, LIMITING FARM INCOME VARIABILITY AND 
MEETING ENVIRONMENT AND CLIMATE OBJECTIVES

05 03 01

Decoupled direct aids (3)

05 03 02
05 03 03
05 03 10

Other direct aids
Additional amounts of aid
Reserve for crisis in the agricultural sector

41 240.78 41 240.78 41 240.78 41 240.78 41 447.28 41 447.28 41 240.78 41 240.78 41 447.28 41 447.28

38 179.00
2 636.68
0.60
424.50

38 179.00
2 636.68
0.60
424.50

38 179.00
2 636.68
0.60
424.50

38 179.00
2 636.68
0.60
424.50

38 252.00
2 770.18
0.60
424.50

38 252.00
2 770.18
0.60
424.50

38 179.00
2 636.68
0.60
424.50

38 179.00
2 636.68
0.60
424.50

38 252.00
2 770.18
0.60
424.50

38 252.00
2 770.18
0.60
424.50

05 04

RURAL DEVELOPMENT 

05 04 01

05 04 03

Rural development financed by the EAGGF-Guarantee section - 
Programming period 2000-2006 (4)
Other measures; Plant and animal genetic resources

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

pm

05 07

AUDIT OF AGRICULTURAL EXPENDITURE  FINANCED BY 
THE EAGF

05 07 01

Control of agricultural expenditure

05 07 02

Settlement of disputes

05 08

POLICY STRATEGY AND COORDINATION OF POLICY 
AREA AGRICULTURE & RURAL DEVELOPMENT

05 08 01

Farm Accountancy Data Network (FADN) 

05 08 02
05 08 03
05 08 06

Surveys on the structure of agricultural holdings
Restructuring of systems for agricultural surveys
Enhancing public awareness of the common agricultural policy

05 08 09

EAGF - Operational technical assistance

6.80

6.80

6.80

6.80

60.20

60.20

6.80

6.80

60.20

60.20

6.80
pm

6.80
pm

6.80
pm

6.80
pm

6.80
53.40

6.80
53.40

6.80
pm

6.80
pm

6.80
53.40

6.80
53.40

26.29

25.30

26.29

25.30

29.29

28.30

26.29

25.30

29.29

28.30

14.62
0.25
1.75
8.00
1.67

13.73
0.20
1.70
8.00
1.67

14.62
0.25
1.75
8.00
1.67

13.73
0.20
1.70
8.00
1.67

14.62
0.25
1.75
11.00
1.67

13.73
0.20
1.70
11.00
1.67

14.62
0.25
1.75
8.00
1.67

13.73
0.20
1.70
8.00
1.67

14.62
0.25
1.75
11.00
1.67

13.73
0.20
1.70
11.00
1.67

TOTAL  2014  EAGF APPROPRIATIONS

43 778.10 43 776.96 43 778.10 43 776.96 43 778.10 43 776.96 43 806.10 43 804.96 43 778.10 43 776.96

(1) The budget item concerning EAGF is 05 01 04 01.
(2) Additional needs to be covered by assigned revenue: for the DB estimated at EUR 228 million, for the AL and the Budget estimated at EUR 464 million
(3) Additional needs to be covered by assigned revenue: for the DB estimated at EUR 600 million, for the AL and the Budget estimated at EUR 1 000 million
(4) Rural Development financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006

* CA : Commitment Appropriations

** PA: Payment Appropriations

*** DB: Draft Budget

**** EP: European Parliament

36 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

E A G F  -  E UR O P E A N   A G R IC ULT UR A L  G UA R A N T E E   F UN D

PART OF THE  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND - EAGF  IN  THE  EU BUDGET

2008  to  2014 FINANCIAL  YEARS

ANNEX  2

Commitment Appropriations

BUDGET YEAR

2008

2009

2010

2011

2012

2013

2014

   European Union BUDGET

100%

100%

100%

100%

100%

100%

100%

European Agricultural Guarantee Fund

31.7%

30.7%

31.0%

30.2%

29.9%

29.1%

30.7%

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

0%

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
0
0
1

%
7

.

1
3

%
7

.

0
3

%
0

.

1
3

%
2

.

0
3

%
9

.

9
2

%
1

.

9
2

%
7

.

0
3

2008

2009

2010

2011

2012

2013

2014

EU BUDGET

EAGF

37 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Annex 3
Summary of outturn for 2014

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EAGF - BUDGET

in EUR

Expenditure section of budget (1)

Commitment appropriations

Payment appropriations

Revenue section of budget (AR) (2)

Estimates

 1. Initial appropriations for EAGF of which

43 778 100 000.00

43 776 956 403.00

 1.Conformity clearance

1a. Appropriations under shared management

43 732 575 640.00

43 732 575 640.00

 2. Irregularities

1b. Appropriations under  direct management

45 524 360.00

44 380 763.00

 3. Superlevy from milk producers

638 000 000.00

165 000 000.00

46 000 000.00

 2. Amending budget

 3. Transfer to / out of EAGF in the year

-308 029.00 

-568 429.00 

 Total forecasted assigned revenue

849 000 000.00

 4. Final appropriations for EAGF of which

43 778 100 000.00

43 776 079 945.00

4a. Appropriations under shared management

43 732 725 640.00

43 732 725 640.00

4b. Appropriations under  direct management

45 374 360.00

43 354 305.00

(1) Appropriations entered in the 2014 budget taking into account the assigned revenue to be collected in 2014 and the one carried over from 2013 to 2014 in accordance with Article 14 of  Regulation (EU, 
EURATOM) No 966/2012
(2) AR: Assigned revenue. There are no amounts of revenue entered on the revenue line (p.m.), but the forecast amount is indicated in the budget remarks

EAGF - EXECUTION

Shared management (3)

Summary of execution

Execution of commitment appropriations 

Execution of payment appropriations

in EUR

44 247 498 686.51

44 247 498 686.51

45 154 328.55
44 292 653 015.06

39 190 101.47
44 286 688 787.98

Expenditure under direct management (4)
Total 
(3) Committed amounts. Commitment and payment less assigned revenue received:  EUR 43 233 320 312.15
(4) Includes payments made from appropriations carried over (EUR 12 203 882.93)

Assigned Revenue

Forecasted revenue

Revenue received

Difference

in EUR

849 000 000.00

1 014 178 374.36

165 178 374.36

Appropriations
Execution (5)
Appropriations cancelled
Carry over to 2015
(5) Commitment appropriations  = payment appropriations

Expenditure under shared management

in EUR

Initial appropriations 
(C1)

Appropriations 
from AR (C4)

Carry over of 
appropriations from AR 
of 2013 (C5)

43 732 575 640.00
42 864 376 700.44
3 310.56
868 195 629.00

1 014 178 374.36
672 908 926.46
-
341 269 447.90

710 213 059.61
710 213 059.61
-
-

Expenditure under direct management

Commitment appropriations

Decommitments

Payments 
appropriations

Carry over to 2015 (7)

in EUR

1. Appropriations (C1) including transfers (6)
2. Execution (C1)
3. Appropriations cancelled
(6) Includes transfer to ''shared management'' of EUR -150 000.00 for commitment and payment appropriations and Amending Budget and transfers out of EAGF of EUR -876 458.00 for payment 
appropriations
(7) Carry over to 2015 only for non differentiated appropriations

43 354 305.00
26 986 218.54
253 215.54

45 374 360.00
45 154 328.55
220 031.45

-
16 114 870.92
-

Expenditure under direct management - 
Carry over from 2013 to 2014  
(non differentiated appropriations)

Commitment appropriations

Decommitments

Payments 

Cancelled

in EUR

Carried over appropriations

13 301 780.75

1 015 702.87

12 203 882.93

82 194.95

38 

 
 
                  
                    
                
                  
                   
                
                         
                           
                  
                
                  
                    
                  
                   
                         
                           
        
          
               
                  
        
          
                        
                     
                        
        
     
                
        
        
                
                         
             
        
                           
          
                           
          
                  
                                 
                
                           
                  
          
                          
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Monthly reimbursements to Member States in the 2014 financial year

ANNEX 4

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

TO PAY

in EUR

2013.11

January

2013.12

February

2014.01

March

2014.02

April

2014.03

May

2014.04

June

2014.05

July

2014.06

August

2014.07

2014.08

2014.09

2014.10

2014

Financial year

September

October

November

December

Com pl. 
Paym ent

2014

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

313 589 918

220 913 395

5 186 020

2 797 514

8 663 419

20 008 442

2 270 610

6 596 666

1 478 261

9 978 184

-52 049 

18 368 769

-49 490 

609 749 659

1 768 612

22 427 646

489 814 077

3 172 732

2 118 778

59 278 508

8 031 615

2 082 746

3 451 658

4 422 010

2 326 555

1 243 069

402 326 124

302 101 432

117 830 499

44 396 207

10 415 850

2 584 700

1 645 333

2 006 597

1 905 183

1 848 774

3 591 293

2 641 269

-4 561 585 

865 790 515

8 960 458

24 792 800

12 739 598

3 074 096

915 508

-3 042 889 

593 142

895 794

8 096 371

2 385 949

-1 104 433 

5 070 039 651

21 388 051

8 033 228

6 300 343

3 859 233

5 046 216

4 161 055

2 787 287

15 344 807

22 809 618

18 986 772

35 686

98 731 824

176 137

205 553

60 129

243 956

73 878

193 543

83 860

-1 753 

108 129

60 374

598 800 194

583 780 254

11 411 790

4 542 473

2 422 440

2 214 560

3 639 820

9 806 212

2 197 148

564 681

341 517

3 533 331

937 019 665

968 169 619

-159 675 080 

-29 300 263 

200 293 016

58 527 200

18 678 722

39 768 568

6 682 189

14 516 880

5 552 468

13 479 555

0

0

0

0

0

0

0

600 138 005

893 293 261

920 639 758

5 177 651 829

99 971 315

1 223 254 420

2 073 712 539

2 179 022 273

2 396 116 500

113 001 736

64 930 007

159 787 065

47 845 335

62 711 076

214 444 139

32 475 243

-37 228 563 

46 527 372

209 058 383

-47 815 

5 488 642 752

3 864 857 381

3 620 075 185

59 281 388

-106 536 003 

154 759 508

70 889 983

50 461 726

-49 958 403 

37 161 921

51 961 459

116 486 788

70 451 324

0

2 315

16 406

93 260 391

144 851

112 909

136 335

-112 217 

243 081

69 201

113 033

2 447 829

1 247 916 897

678 290 986

838 961 961

527 671 377

229 104 053

101 289 472

139 386 769

355 266 168

49 526 029

39 080 179

64 054 397

207 828 589

-106 389 

22 211

25 495 742

4 992

25 815 696

32 458

14 978

88 432

48 538 350

50 425 316

18 117 275

21 302 481

4 706 684

1 052 123

516 392

1 079 221

110 563 099

146 766 361

36 227 174

13 140 559

24 599 332

30 641 692

8 627 899

7 440 882

3 480

31 194 042

1 099 496

261 057

302 173

8 059

2 205

155 709

192 264

439 702

584 722

60 855

941 609

890 372

2 766 169

182 593

-469 952 

564 244

38 346

70 525

300 142

-3 331 

19 244

15 311

16 526

378 965 978

0

33 169 582

500 775 458

84 010 608

320 484 494

225 448 324

16 842 675

87 481 864

23 020 591

58 083 160

4 496 288

6 210 253

3 389 429

-168 586 

-45 217 

1 330 029 343

-687 

48 562

256

1 670 821

3 258 556

290 274

101 141

56 697

0

90 481

8 506

4 639

4 844 359

740 496 855

15 978 336

-11 106 173 

11 537 308

14 797 288

9 592 186

12 682 278

5 315 327

3 632 710

479 354

9 655 715

-30 508 922 

588 989 813

252 787

-1 320 085 

76 778 180

23 823 093

496 055

1 674 343

394 321

1 941 337

7 344 098

6 423 655

8 796 654

495 241 898

821 976 344

719 319 146

727 591 802

186 712 836

95 622 991

42 263 017

33 282 714

26 415 813

46 596 539

2 539 881

0

0

0

0

5 529 246

817 905 544

676 288 676

3 206 359 635

325 170 230

243 646 465

20 094 172

11 851 868

6 790 579

17 768 770

12 746 107

6 869 055

6 590 792

4 920 725

25 686 312

20 596 624

-66 095 

702 665 604

593 183 849

33 165 537

307 520 537

312 717 081

14 646 013

32 069 611

9 511 388

3 902 821

6 464 986

3 430 413

2 832 909

6 400 107

60 767

1 325 906 019

9 679 105

71 153

80 626 546

47 640 255

1 773 986

275 552

295 541

-1 057 312 

95 917

247 908

130 679

4 527 485

1 210 686

347 442 401

-33 475 

9 417 951

9 462 491

3 125 011

1 286 338

1 298 822

1 218 004

738 680

2 084 014

2 546 433

668 787

501 944 762

1 082 642

95 594

664 372

15 821 864

1 686 059

-1 870 842 

-244 591 

667 436 966

5 286 902

2 609 013

3 933 703

991 009

5 186 906

465 549

317 231

495 209

85 040

-2 085 972 

-1 201 

224 928

223 787

3 284 185

0

0

0

0

144 306 817

379 797 357

518 408 334

689 893 565

38 704 648

2 939 672 358

103 512 888

42 808 892

16 786 461

39 166 199

12 576 926

7 041 642

8 758 802

5 546 226

5 303 795

-141 713 

-12 277 

3 219 724 847

0

0

0

0

0

7 939 892 257

96 434 133

4 478 376 878

56 158 532

146 454 429

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

TOTAL

11 150 948 849

21 697 014 631

3 264 075 560

2 033 827 791

1 732 299 063

823 986 098

474 281 309

721 385 658

207 292 135

156 169 241

362 666 171

609 517 405

-143 599 

43 233 320 312

39 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EA GF  -  EUROPEA N  A GRICULT URA L  GUA RA NT EE  FUND

ANNEX  5
Payments carried out under direct management by the European Commission during financial year 2014
 (differentiated appropriations)

Direct management payments on the appropriations of the 2014 Budget

in EUR

Budget item concerning 
certain agricultural measures

Commitment appropriations 
2014

Commitments

Payment appropriations 

Amounts charged (payments)

05 02 10 02 
05 04 03 02
05 08 01 00 
05 08 02 00 
05 08 03 00 

TOTAL

1 500 000.00
pm
14 619 600.00
250 000.00
1 753 760.00

1 495 798.32
0.00
14 516 206.40
249 073.94
1 751 497.50

1 041 971.00
pm
13 733 871.00
200 000.00
1 127 463.00

993 725.30
0.00
13 732 660.66
175 242.04
1 057 709.07

18 123 360.00

18 012 576.16

16 103 305.00

15 959 337.07

Direct management payments on not-automatically carried over appropriations from financial year 2013 to financial year 2014

Budget item concerning 
certain agricultural measures

Carryovers

Commitments

Payment appropriations 

Amounts charged (payments)

-

-

-

-

-

40 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EA GF  -  EUROPEA N  A GRICULT URA L  GUA RA NT EE  FUND

ANNEX  6
Payments carried out under direct management by the European Commission during financial year 2014 (non-differentiated appropriations)

Direct management payments on the appropriations of the 2014 Budget

in EUR

Budget item concerning certain agricultural 
measures

Appropriations 2014

Commitments

Cancelled commitment 
appropriations  

Amounts charged 
(payments)

Automatic carryovers

05 01 04 01 
05 07 01 02 
05 08 06 00 
05 08 09 00 

TOTAL

7 931 000.00
6 800 000.00
10 850 000.00
1 670 000.00

7 899 090.00
6 799 667.58
10 773 022.80
1 669 972.01

31 910.00
332.42
76 977.20
27.99

2 189 163.74
4 749 766.74
3 629 233.65
458 717.34

5 709 926.26
2 049 900.84
7 143 789.15
1 211 254.67

27 251 000.00

27 141 752.39

109 247.61

11 026 881.47

16 114 870.92

Direct management payments on not-automatically carried over appropriations from financial year 2013 to financial year 2014

Budget item concerning certain agricultural 
measures

Carryovers

Commitments

Available appropriations 

Amounts charged 
(payments)

Still to be charged

-

-

-

-

-

-

Direct management payments on automatically carried over appropriations from financial year 2013 to financial year 2014

Budget item concerning certain agricultural 
measures

Commitments
carryovers

Decommitments

Total commitments
remaining carryovers 

Amounts charged 
(payments)

Appropriations lapsing

05 01 04 01 
05 07 01 02
05 08 06 00 
05 08 09 00

TOTAL

5 598 074.94
718 849.72
5 982 210.97
1 002 645.12

115 233.22
0.00
861 333.38
39 136.27

5 482 841.72
718 849.72
5 120 877.59
963 508.85

5 482 841.72
636 654.77
5 120 877.59
963 508.85

0.00
82 194.95
0.00
0.00

13 301 780.75

1 015 702.87

12 286 077.88

12 203 882.93

82 194.95

41 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2014  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET 2014

ASSIGNED REVENUE

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2014

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  TO 
2015

DIFFERENCE  
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

% EXECUTION /       

TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

(1)

05

AGRICULTURE  AND  RURAL DEVELOPMENT

43 778 100 000

1 724 391 434

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6) = (4) - (5)

(7)

(8) = (6) - (7)

(9) = ((5) + (7)) / (4)

7 931 000

7 931 000

7 931 000

0

0

0

0

0

0

0

45 502 491 434

44 292 653 015

1 209 838 419

1 209 465 077

373 342

100%

7 931 000

7 899 090

31 910

7 931 000

7 899 090

7 931 000

7 899 090

31 910

31 910

0

0

0

31 910

100%

31 910

31 910

100%

100%

2 233 400 000

594 258 867

-57 391 000

2 770 267 867

2 478 674 849

291 593 018

291 587 200

5 818

100%

F
P
H

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

05 01

ADMINISTRATIVE EXPENDITURE OF 'AGRICULTURE 
AND RURAL DEVELOPMENT' POLICY AREA

05 01 04

Support expenditure 

05 01 04 01

European Agricultural Guarantee Fund (EAGF) - Non-operational 
technical assistance

05 02

IMPROVING THE COMPETITIVENESS OF THE 
AGRICULTURAL SECTOR THROUGH INTERVENTIONS 
IN AGRICULTURAL MARKETS

05 02 01

Cereals

05 02 01 01

Export refunds for cereals 

05 02 01 02

Intervention storage of cereals

05 02 01 99 Other measures (cereals)

05 02 02

Rice

05 02 02 01

Export refunds for rice

05 02 02 02

Intervention storage of rice

05 02 02 99 Other measures (rice)

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

05 02 03

Refunds on non-Annex I products

4 000 000

05 02 04

Food programmes

05 02 04 99 Other measures (food programmes) 

05 02 05

Sugar 

05 02 05 01

Export refunds for sugar and isoglucose

05 02 05 03

Production refunds for sugar used in the chemical industry

05 02 05 08

Storage measures for sugar

05 02 05 99 Other measures (sugar) 

05 02 06

Olive oil

05 02 06 03

Storage measures for olive oil

05 02 06 05 Quality improvement measures

05 02 06 99 Other measures (olive oil)

05 02 07

Textile plants

05 02 07 02

Storage measures for flax fibre

05 02 07 03 Cotton — National restructuring programmes

05 02 07 99 Other measures (textile plants)

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

45 300 000

p.m.

45 000 000

300 000

6 200 000

p.m.

6 100 000

100 000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

2 458 400

2 458 400

2 458 400

2 458 400

2 458 300

2 458 300

0

0

6 500

6 500

0

0

0

0

6 500

6 500

0

0

0

0

6 484

6 484

0

0

-3 871 000

129 000

128 875

-7 238 700

-7 238 700

-7 238 700

-7 238 700

-7 238 760

-7 238 760

457 340

457 340

457 334

264 400

195 000

0

-2 060

264 400

195 000

0

-2 060

264 399

194 999

0

-2 064

100

100

0

0

16

16

0

0

125

60

60

6

1

1

0

4

-2 269 200

43 030 800

43 030 679

121

-49 700

-2 034 800

-184 700

74 000

0

34 000

40 000

42 

-49 700

42 965 200

115 300

-49 750

42 965 160

115 269

6 274 000

6 273 976

0

6 134 000

140 000

0

6 134 000

139 976

50

40

31

24

0

0

24

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

100

100

0

0

16

16

0

0

125

60

60

6

1

1

0

4

121

50

40

31

24

0

0

24

100%

100%

-

-

100%

100%

-

-

100%

100%

100%

100%

100%

100%

-

100%

100%

100%

100%

100%

100%

-

100%

100%

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2014  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET 2014

ASSIGNED REVENUE

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2014

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  TO 
2015

DIFFERENCE  
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

% EXECUTION /       

TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

(1)

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6) = (4) - (5)

(7)

(8) = (6) - (7)

(9) = ((5) + (7)) / (4)

05 02 08

Fruits and vegetables

676 700 000

594 258 867

31 156 260

1 302 115 127

1 010 527 746

291 587 381

291 587 200

05 02 08 03 Operational funds for producer organisations 

05 02 08 11 Aid to producer groups for preliminary recognition

05 02 08 12

School fruit scheme

05 02 08 99 Other measures (fruit and vegetables)

05 02 09

Products of the wine-growing sector

05 02 09 08 National support programmes for the wine sector

05 02 09 99 Other measures (wine-growing sector)

05 02 10

Promotion

05 02 10 01

Promotion measures - Payments by Member States

05 02 10 02

Promotion measures - Direct payments by the Union

05 02 10 99 Other measures (promotion)

05 02 11

Other plant products/measures

05 02 11 03 Hops - Aid to producer organisations

05 02 11 04

POSEI (excluding direct aids)

05 02 11 99 Other measures (other plant products/measures)

05 02 12

Milk and Milk products

05 02 12 01 Refunds for milk and milk products 

05 02 12 02

Intervention storage of skimmed-milk powder

05 02 12 03 Aid for disposal of skimmed milk 

05 02 12 04

Intervention storage of butter and cream

05 02 12 08

School milk

05 02 12 99 Other measures (milk and milk products)

05 02 13
05 02 13 01 Refunds for beef and veal

Beef and Veal

05 02 13 02

Intervention storage of beef and veal

05 02 13 04 Refunds for live animals

05 02 13 99 Other measures (beef and veal)

05 02 14

Sheepmeat and goatmeat

05 02 14 01

Intervention storage of sheepmeat and goatmeat

05 02 14 99 Other measures (sheepmeat and goatmeat)

285 000 000

269 000 000

122 000 000

302 671 667

0

0

700 000

291 587 200

136 773 060

-56 692 500

-48 297 300

-627 000

724 444 727

212 307 500

73 702 700

291 660 200

724 444 660

212 307 497

73 702 632

67

3

68

0

0

0

72 957

291 587 243

291 587 200

1 085 000 000

1 083 000 000

2 000 000

61 500 000

60 000 000

1 500 000

p.m.

240 400 000

2 300 000

238 000 000

100 000

81 100 000

p.m.

p.m.

p.m.

6 000 000

75 000 000

100 000

1 100 000

1 000 000

p.m.

p.m.

100 000

p.m.

p.m.

p.m.

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

-62 609 500

1 022 390 500

1 022 390 321

-63 516 500

907 000

-6 766 000

-6 804 500

0

38 500

355 000

-23 000

478 000

-100 000

1 019 483 500

1 019 483 385

2 907 000

2 906 936

54 734 000

54 729 751

53 195 500

1 500 000

38 500

53 195 490

1 495 798

38 462

240 755 000

240 754 941

2 277 000

238 478 000

0

2 277 000

238 477 941

0

179

115

64

4 249

10

4 202

38

59

0

59

0

-9 310 400

71 789 600

71 789 375

225

17 000

0

0

4 142 800

67 626 600

3 200

444 300

169 500

0

274 800

0

0

0

0

16 963

0

0

4 142 776

67 626 502

3 135

444 143

169 451

0

274 728

-36

0

0

0

37

0

0

24

98

65

157

49

0

72

36

0

0

0

17 000

0

0

-1 857 200

-7 373 400

-96 800

-655 700

-830 500

0

274 800

-100 000

0

0

0

43 

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

181

67

3

68

43

179

115

64

4 249

10

4 202

38

59

0

59

0

225

37

0

0

24

98

65

157

49

0

72

36

0

0

0

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

-

100%

100%

-

-

100%

100%

98%

100%

100%

-

100%

-

-

-

-

F
P
H

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2014  FINANCIAL YEAR

ANNEX  7

F
P
H

T

C

A

I

HEADING

ADOPTED BUDGET 2014

ASSIGNED REVENUE

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2014

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  TO 
2015

DIFFERENCE  
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

% EXECUTION /       

TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6) = (4) - (5)

(7)

(8) = (6) - (7)

(9) = ((5) + (7)) / (4)

(1)

2

05 02 15

Pigmeat, eggs and poultry, bee-keeping and other animal 
products

05 02 15 01 Refunds for pigmeat

05 02 15 02

Intervention storage of pigmeat

05 02 15 04 Refunds for eggs

05 02 15 05 Refunds for poultrymeat

05 02 15 06

05 02 15 99

Specific aid for bee-keeping
Other measures (pigmeat, poultry, eggs , bee-keeping, other animal 
products)

05 03

DIRECT AIDS AIMED AT CONTRIBUTING TO FARM 
INCOMES, LIMITING FARM INCOME VARIABILITY AND 
MEETING ENVIRONMENT AND CLIMATE OBJECTIVES

05 03 01

Decoupled direct aids

05 03 01 01

SPS (Single Payment Scheme)

05 03 01 02

SAPS (Single Area Payment Scheme)

05 03 01 03

Separate sugar payment

05 03 01 04

Separate fruit and vegetables payment

05 03 01 05

Specific support (article 68) - decoupled direct aids

05 03 01 06

Separate soft fruit payment

05 03 01 99 Other (decoupled direct aids)

05 03 02

Other direct aids

05 03 02 06

Sucler-cow premium

05 03 02 07 Additional suckler-cow premium

05 03 02 13

Sheep and goat premium

05 03 02 14

Sheep and goat supplementary premium

05 03 02 28 Aid for silkworms

05 03 02 36

Payments for specific types of farming and quality production

05 03 02 39 Additional amount for sugar beet and cane producers

05 03 02 40 Area aid for cotton

05 03 02 42

05 03 02 44

Transitional fruit and vegetables payment - Other products than 
tomatoes
Specific support (article 68) - coupled direct aids

05 03 02 50

POSEI - European Union support programmes

05 03 02 52

POSEI - Aegean Islands

05 03 02 99 Other (direct aids)

05 03 03

Additional amounts of aid

05 03 09

Reimbursement of direct aids in relation to financial 
discipline

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

32 100 000

100 000

p.m.

p.m.

1 000 000

31 000 000

p.m.

0

0

0

0

0

0

0

822 000

32 922 000

32 921 682

318

114 600

0

18 900

-75 900

-51 300

815 700

214 600

0

18 900

924 100

214 520

0

18 838

924 088

30 948 700

30 948 597

815 700

815 640

80

0

62

12

103

61

0

0

0

0

0

0

0

41 447 275 640

1 130 132 567

150 000

42 577 558 207

41 659 679 434

917 878 773

917 877 877

38 252 000 000

1 130 132 567

-380 394 629

39 001 737 938

38 952 055 410

49 682 528

49 682 248

30 083 000 000

1 080 450 319

-329 210 069

30 834 240 250

30 834 240 250

7 382 000 000

277 000 000

12 000 000

487 000 000

11 000 000

0

0

0

0

0

p.m.

49 682 248

-15 563 460

-2 506 800

-58 200

-29 584 100

370 800

-3 842 800

7 366 436 540

7 366 436 540

274 493 200

11 941 800

457 415 900

11 370 800

45 839 448

274 493 126

11 941 769

457 415 813

11 370 747

-3 842 836

0

0

74

31

87

53

0

0

0

0

0

0

49 682 284

49 682 248

0

-62 584 000

2 707 591 640

2 707 591 081

559

2 770 175 640

902 000 000

49 000 000

23 000 000

7 000 000

500 000

2 000 000

21 000 000

239 000 000

3 000 000

1 089 000 000

407 000 000

18 000 000

9 675 640

600 000

p.m.

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

-2 982 600

-1 630 900

-1 133 300

-215 700

-102 100

-1 918 600

-2 486 800

-7 195 000

-2 982 000

-26 637 100

2 731 800

-1 683 700

-16 348 000

899 017 400

47 369 100

21 866 700

6 784 300

397 900

81 400

18 513 200

231 805 000

18 000

1 062 362 900

409 731 800

16 316 300

-6 672 360

899 017 357

47 369 013

21 866 696

6 784 232

397 886

81 383

18 513 165

231 804 961

17 946

1 062 362 818

409 731 714

16 316 286

-6 672 376

43

87

4

68

14

17

35

39

54

82

86

14

16

-567 000

33 000

32 943

57

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

868 195 629

868 195 629

-424 500 000

0

0

0

868 195 629

868 195 629

0

0

44 

318

100%

80

0

62

12

103

61

896

280

0

0

74

31

87

53

36

100%

-

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

559

100%

43

87

4

68

14

17

35

39

54

82

86

14

16

57

0

0

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

-

05 03 10

Reserve for crisis in the agricultural sector

424 500 000

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2014  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET 2014

ASSIGNED REVENUE

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2014

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  TO 
2015

DIFFERENCE  
EXECUTION / TOTAL  
AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

% EXECUTION /       

TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2015

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6) = (4) - (5)

(7)

(8) = (6) - (7)

(9) = ((5) + (7)) / (4)

F
P
H

2

2

2

2

2

2

(1)

05 04

RURAL DEVELOPMENT

05 04 01

Completion of rural development financed by the EAGGF-
Guarantee Section — Programming period 2000 - 2006

05 04 01 14

Completion of rural development financed by the EAGGF Guarantee 
Section -  Programming period 2000-2006

05 04 03

Completion of other measures

05 04 03 02

Plant and animal genetic resources - Completion of earlier measures

05 07

AUDIT OF AGRICULTURAL EXPENDITURE FINANCED 
BY THE EAGF

05 07 01

Control of agricultural expenditure

05 07 01 02 Monitoring and preventive measures - Direct payments by the Union

2

05 07 01 06

Expenditure for financial corrections in favour of Member States 
following decisions on accounting clearance of previous years' 
accounts with regard to shared management declared under the 
EAGGF-Guarantee Section (previous measures) and under the EAGF

2

05 07 01 07

Expenditure for financial corrections in favour of Member States 
following decisions on conformity clearance of previous years' 
accounts with regard to shared management declared under the 
EAGGF-Guarantee Section (previous measures) and under the EAGF

2

05 07 02

Settlement of disputes

05 08

POLICY STRATEGY AND COORDINATION OF 
'AGRICULTURE AND RURAL DEVELOPMENT' POLICY 
AREA

05 08 01

Farm Accountancy Data Network (FADN) 

05 08 02

Surveys on the structure of agricultural holdings

05 08 03

Restructuring of systems for agricultural surveys

05 08 06

Enhancing public awareness of the common agricultural 
policy

05 08 09

EAGF - Operational technical assistance

2

2

2

2

2

0

p.m.

p.m.

p.m.

p.m.

60 200 000

6 800 000

6 800 000

p.m.

p.m.

53 400 000

29 293 360

14 619 600

250 000

1 753 760

11 000 000

1 670 000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

-1 254 728

-1 254 728

-1 397 377

142 649

-1 254 728

-1 254 728

-1 397 377

142 649

-1 254 728

-1 254 728

-1 397 377

142 649

0

0

0

0

0

0

0

0

58 645 728

118 845 728

118 837 246

8 481

19 716 728

0

26 516 728

6 800 000

26 509 597

6 799 668

7 131

332

19 210 728

19 210 728

19 204 746

5 982

506 000

506 000

505 184

816

38 929 000

92 329 000

92 327 650

1 351

-150 000

29 143 360

28 959 773

183 587

0

0

0

14 619 600

14 516 206

103 394

250 000

249 074

1 753 760

1 751 498

926

2 263

-150 000

10 850 000

10 773 023

76 977

1 670 000

1 669 972

28

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

142 649

142 649

142 649

0

0

-

-

-

-

-

8 481

100%

7 131

332

100%

100%

5 982

100%

816

100%

1 351

100%

183 587

99%

103 394

926

2 263

76 977

28

99%

100%

100%

99%

100%

0

0

45 

 TOTAL  2014  EAGF  

43 778 100 000

1 724 391 434

(1)

 FPH  = Financial Perspectives Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item

45 502 491 434

44 292 653 015

1 209 838 419

1 209 465 077

373 342

100%

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

ANNEX 8

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

in EUROS

  Assigned revenue for policy area 05 (under shared management)  Appropriations  C4

Assigned Revenue 2014

Use of Assigned Revenue

ITEM Funds

Description

Amount

CHAPTER  67 :   REVENUE  CONCERNING  EAGF 

Link - Budgetary Attribution

Budgetary Item

Amount

Detail 

Total

Budgetary 
Expenditure 
Item

Funds

Description

Amount

Carriedforward to 
2015

Detail

Total

6 7 0 1  

IC4 Clearance of EAGF accounts – Assigned revenue

815 588 600.63

05 02 08 03

32 412 800.00

05 02 08 03

C4

Operational funds for producers organisations

32 412 800.00

05 02 08 99

291 587 200.00

05 03 01 01

441 906 352.73

05 03 01 01

C4

SPS (single payment scheme)

441 906 352.73

05 03 01 99

49 682 247.90

815 588 600.63

474 319 152.73

341 269 447.90

6 7 0 2 

IC4

EAGF Irregularities – Assigned revenue

150 305 663.70

05 03 01 01

150 305 663.70

05 03 01 01

C4

SPS (single payment scheme)

150 305 663.70

6 7 0 3 

IC4

Superlevy from milk producers – Assigned revenue

48 284 110.03

05 03 01 01

48 284 110.03

05 03 01 01

C4

SPS (single payment scheme)

48 284 110.03

198 589 773.73

198 589 773.73

0.00

6 7 0   

IC4 Revenue concerning EAGF

1 014 178 374.36

6 7    

IC4 REVENUE CONCERNING EAGF

TOTAL Chapter 67

1 014 178 374.36

1 014 178 374.36

672 908 926.46

341 269 447.90

TOTAL

1 014 178 374.36

TOTAL

672 908 926.46

341 269 447.90

46 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

  Assigned revenue for policy area 05 (under shared management)  Appropriations  C5

ANNEX 9

Assigned Revenue 2014

Use of Assigned Revenue

ITEM Funds

Description

Amount

CHAPTER  67 :   REVENUE  CONCERNING  EAGF 

Link - Budgetary Attribution

Budgetary Item

Amount

Detail 

Total

Budgetary 
Expenditure 
Item

Funds

Description

in EUROS

Amount

Detail

Total

6 7 0 1  

IC5

Clearance of EAGF accounts – Assigned revenue

474 822 873.63

05 02 08 03

270 258 867.09

05 02 08 03

C5

Operational funds for producers organisations

270 258 867.09

05 03 01 01

204 564 006.54

05 03 01 01

C5

SPS (single payment scheme)

204 564 006.54

6 7 0 2 

IC5

EAGF Irregularities – Assigned revenue

155 144 099.11

05 03 01 01

155 144 099.11

05 03 01 01

C5

SPS (single payment scheme)

155 144 099.11

474 822 873.63

474 822 873.63

6 7 0 3 

IC5

Superlevy from milk producers – Assigned revenue

80 246 086.87

05 03 01 01

80 246 086.87

05 03 01 01

C5

SPS (single payment scheme)

80 246 086.87

6 7 0   

IC5

Revenue concerning EAGF

710 213 059.61

6 7    

IC5

REVENUE CONCERNING EAGF

TOTAL Chapter 67   

710 213 059.61

710 213 059.61

235 390 185.98

235 390 185.98

710 213 059.61

TOTAL

710 213 059.61

TOTAL

710 213 059.61

47 

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

ANNEX  10
Budget 2014 - Expenditure  for  DIRECT  AIDS  by  MEASURE  and  by  MEMBER STATE  

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

in EUR million

Budget line

Heading

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

TOTAL

05 03 01 01   SPS (single payment scheme)

460.687

-

- 883.161 5 101.215

- 1 206.124 1 990.309 4 404.860 6 764.576 85.441 3 629.459

-

-

- 33.088

- 5.273 778.750 618.213

- 425.086

- 131.748

- 468.692 676.555 3 171.004 30 834.240

05 03 01 02   SAPS (single area payment scheme)

- 551.203 806.307

05 03 01 03   Separate sugar payment

05 03 01 04   Separate fruit and vegetables payment

05 03 01 05  

Specific support (Article 68) — 
Decoupled direct aids

-

-

3.396

-

-

-

05 03 01 06   Separate soft fruit payment

-

0.117

05 03 01 99   Other (decoupled direct aids)

- 0.041

-

41.881

0.393

-

-

-

-

-

-

20.285

-

-

- 97.820

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

48.096

138.591

-

- 3.779

-

-

-

-

-

-

-

-

- 51.667 135.664 351.281

- 1 114.895

-

-

150.104

-

-

-

-

-

-

-

3.165

9.846

-

-

-

-

-

-

-

-

-

-

-

-

-

39.028

4.322

81.463

0.380

-

-

-

-

-

-

-

-

-

-

3.890

-

-

- 2 706.811

- 1 211.214

- 339.575

-

-

-

-

-

154.961

6.558

-

-

-

11.590

10.873

-

-

- 0.023

7.050

-

-

-

-

-

-

-

-

-

18.561

0.669

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7 366.437

274.493

11.942

457.416

11.371

- 3.843

05 03 01    Decoupled direct aids

464.042 551.320 848.580 903.445 5 101.215 97.820 1 206.124 1 990.309 4 449.177 6 903.167 85.441 3 779.563 51.667 138.829 361.127 33.088 1 240.088 5.273 782.640 618.213 2 879.204 436.653 1 218.264 131.748 358.806 468.692 676.555 3 171.004 38 952.055

05 03 02 06   Suckler-cow premium

05 03 02 07   Additional suckler-cow premium

05 03 02 13   Sheep and goat premium

05 03 02 14  

Sheep and goat supplementary 
premium

05 03 02 28   Aid for silkworms

05 03 02 36  

Payments for specific types of farming 
and quality production

05 03 02 39  

Additional amount for sugar beet and 
cane producers

05 03 02 40   Area aid for cotton

05 03 02 42  

Transitional fruit and vegetables 
payment — Other products than 
tomatoes

05 03 02 44  

Specific support (Article 68) — Coupled 
direct aids

67.303

16.761

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.001

-

- 0.000

- 0.000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.012

-

0.018

-

-

-

-

-

-

-

-

-

-

226.007

469.892

2.187

22.313

0.027

0.014

-

-

-

-

1.107

0.112

0.017

0.375

0.008

0.006

- 0.163

0.145

0.005

18.511

175.473

56.332

-

-

-

- 0.010

0.021

0.001

-

-

-

-

-

4.347

27.322

30.098

13.493

0.000

1.242

21.554

64.126

152.466

258.066

4.355

129.416

05 03 02 50  

POSEI — European Union support 
programmes

05 03 02 52   POSEI — Aegean islands

-

-

05 03 02 99   Other (direct aids)

- 0.003

-

-

-

-

-

-

-

-

-

-

- 0.008

0.038

-

-

-

-

-

-

181.348

148.503

16.316

-

-

0.009

- 0.014

0.028

0.044

-

-

-

-

-

- 6.914

05 03 02    Other direct aids

88.409

27.322

30.098

13.484

0.039

1.242

21.593

256.109

657.219

876.512

7.761

122.678

0.001

4.931

12.981

05 03 03    Additional amounts of aid

0.000

05 03 09   

Reimbursement of direct aids in 
relation to financial discipline

-

-

-

-

-

- 0.001

0.002

-

-

-

-

-

-

- 0.005

0.001

0.014

-

-

-

-

-

0.001

-

-

-

-

-

-

-

0.049

0.001

0.014

0.009

0.082

- 0.003

-

-

-

-

-

-

-

-

-

0.005

0.001

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4.931

12.981

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

44.606

-

-

0.000

44.606

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

64.629

0.078

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

68.932

8.215

20.157

6.461

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.545

0.180

-

-

-

-

-

-

0.004

0.000

-

-

-

899.017

47.369

21.867

6.784

0.398

0.010

0.007

0.000

0.081

-

-

-

-

-

-

-

-

-

18.513

231.805

0.018

22.946

12.594

103.130

14.494

41.297

8.456

12.738

49.989

2.924

24.792

1 062.363

-

-

-

-

-

-

79.880

-

0.213

0.002

0.000

0.005

-

-

-

-

-

-

-

-

-

-

-

-

-

409.732

16.316

0.000

0.003

0.010

0.000

- 0.087

- 6.672

23.159

77.303

103.130 198.145

41.297

8.456

12.741

50.735

2.930

24.710

2 707.591

-

-

0.011

-

-

-

- 0.001

-

-

-

-

-

-

-

0.000

0.000

0.012

0.033

-

-

-

-

Sub-total  FUND SOURCE  C1  (*)

552.377 578.641 878.679 916.832 5 100.900 99.062 1 226.820 2 246.354 4 914.871 7 138.915 93.202 3 701.995 51.668 143.760 374.109 33.084 1 284.695 5.273 805.755 695.315 2 982.334 634.298 1 259.561 130.536 371.547 519.409 679.357 3 159.880 40 579.229

Sub-total  FUND SOURCE  C4  (**)

-

Sub-total  FUND SOURCE  C5  (***)

0.074

-

-

-

-

-

-

0.096

0.356

-

-

-

-

-

640.496

0.896

0.059

191.526

0.281

-

-

-

200.246

-

-

-

-

-

-

-

0.004

-

-

-

-

-

-

0.045

0.212

-

-

-

0.499

-

-

-

9.669

-

-

-

-

-

640.496

0.018

0.128

35.846

439.954

05 03    

Direct aids aimed at 
contributing to farm incomes, 
limiting farm income 
variability and meeting 
environment and climate 
objectives

552.451 578.641 878.679 916.928 5 101.256 99.062 1 227.717 2 246.414 5 106.397 7 779.692 93.202 3 902.241 51.668 143.760 374.109 33.088 1 284.695 5.273 805.800 695.527 2 982.334 634.797 1 259.561 140.204 371.547 519.427 679.485 3 195.725 41 659.679

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

TOTAL

 (*)     EAGF 2014 EXPENDITURE funded by initial budget appropriations - Fund source C1.

 (**)   EAGF 2014 EXPENDITURE funded by assigned revenue collected in 2014 - Fund source C4.

 (***)   EAGF 2014 EXPENDITURE funded by assigned revenue carried over from 2013 - Fund source C5.

48 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Budget 2014 - EXPENDITURE  FOR  EXPORT  REFUNDS  BY  MEMBER  STATE    -   In EUR million

ANNEX  11

Commitment Appropriations

Member State  -  EU 28

2014

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Croatia

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

TOTAL  Export Refunds 
Expenditure

0.01

0.01

0.00

-0.01

0.54

0.00

0.00

0.00

0.01

0.69

0.00

2.57

0.00

0.00

0.00

0.00

0.03

0.00

0.09

0.00

0.10

0.24

0.06

0.00

0.00

0.00

0.00

0.11

4.48

5.00

4.00

3.00

2.00

1.00

0.00

-1.00

7
5
2

.

4
5
0

.

9
6
0

.

1
0
0

.

1
0
0

.

0
0
0

.

1
0
0
-

.

0
0
0

.

0
0
0

.

0
0
0

.

1
0
0

.

0
0
0

.

0
0
0

.

0
0
0

.

0
0
0

.

0
0
0

.

3
0
0

.

0
0
0

.

9
0
0

.

0
0
0

.

0
1
0

.

4
2
0

.

6
0
0

.

0
0
0

.

0
0
0

.

0
0
0

.

0
0
0

.

1
1
0

.

49 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

 P  U  B  L  I  C     S  T  O R  A  G  E  (Details)

in EUR million

Budget 2014 - EXPENDITURE  for  INTERVENTION  in  STORAGE

ANNEX  12

PRODUCTS

TOTAL  
STORAGE

TOTAL 
PRIVATE  
STORAGE

TOTAL 
PUBLIC 
STORAGE

Technical costs Financial costs

Difference 
between 
purchase and 
sales price

     D E P R E C I A T I O N S

Total depreciation

Purchase 
depreciation

a = b + c

b

c = d+e+f+g

d

e

f

g = h + i 

h

Complementary 
depreciation end of 
the exercice
i

CEREALS

BREAD MAKING QUALITY WHEAT

BARLEY

RYE

MAIZE

SORGHUM

WHITE SUGAR

RAW SUGAR

RICE

SUGAR

OLIVE OIL

FIBRE FLAX AND HEMP

FRUIT AND VEGETABLES

PRODUCTS OF THE WINE-GROWING SECTOR/ ALCOHOL

MILK PRODUCTS

SKIMMED MILK

BUTTER AND CREAM

CHEESE

BEEF MEAT

PIGMEAT

        T O T A L

-0.05

-0.05

1.01

4.14

4.14

1.01

4.14

4.14

5.10

5.10

0.00

0.00

0.00

0.00

0.00

0.00

0.00

50 

 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

05 01 04 01  C1

05 01 04    C1

05 01    

C1

05 02 01 01  C1
05 02 01    C1
05 02 02 01  C1
05 02 02    C1
05 02 03 00  C1
05 02 03    C1
05 02 04 99  C1
05 02 04    C1
05 02 05 01  C1

05 02 05 03  C1

05 02 05 99  C1
05 02 05    C1
05 02 06 03  C1
05 02 06 05  C1
05 02 06 99  C1
05 02 06    C1

05 02 07 03  C1

05 02 07 99  C1
05 02 07    C1
05 02 08 03  C1
05 02 08 03  C4
05 02 08 03  C5
05 02 08 03  C1, C4, C5

05 02 08 11  C1

05 02 08 12  C1
05 02 08 99  C1
05 02 08    C1
05 02 08    C4
05 02 08    C5
05 02 08    C1, C4, C5

Support expenditure for European 
Agriculture Guarantee Fund (EAGF) — Non-
operational technical assistance
Support expenditure for operations 
and programmes in the Agriculture 
and rural development policy area

Administrative expenditure of the 
Agriculture and rural development 
policy area

Export refunds for cereals
Cereals
Export refunds for rice
Rice
Refunds on non-Annex 1 products
Refunds on non-Annex 1 products
Other measures (food programmes)
Food programmes
Export refunds for sugar and isoglucose
Production refunds for sugar used in the 
chemical industry
Other measures (sugar)
Sugar
Storage measures for olive oil
Quality improvement measures
Other measures (olive oil)
Olive oil
Cotton — National restructuring 
programmes
Other measures (textile plants)
Textile plants

Operational funds for producer 
organisations

Aid to producer groups for preliminary 
recognition
School fruit scheme
Other measures (fruit and vegetables)

Fruit and vegetables

05 02 09 08  C1

05 02 09 99  C1

National support programmes for the wine 
sector
Other measures (wine-growing sector)

05 02 09    C1

Products of the wine-growing sector

05 02 10 01  C1

05 02 10 02  C1

05 02 10 99  C1
05 02 10    C1
05 02 11 03  C1
05 02 11 04  C1
05 02 11    C1
05 02 12 01  C1
05 02 12 04  C1
05 02 12 08  C1
05 02 12 99  C1
05 02 12    C1
05 02 13 01  C1
05 02 13 04  C1
05 02 13 99  C1
05 02 13    C1

Promotion measures — Payments by 
Member States
Promotion measures — Direct payments 
by the Union
Other measures (promotion)
Promotion
Hops — Aid to producer organisations
POSEI (excluding direct aids)
Other plant products/measures
Refunds for milk and milk products
Intervention storage of butter and cream
School milk
Other measures (milk and milk products)
Milk and milk products
Refunds for beef and veal
Refunds for live animals
Other measures (beef and veal)
Beef and veal

Heading

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

-

-

-

-
-
-
-
14 287
14 287
-
-
-

-

- 123
- 123
-
-
-
-

-

-
-
33 047 816
-
16 546 801
49 594 617

-

-

-

-
-
-
-
-
-
- 49 410
- 49 410
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
1 453 191
-
769 777
2 222 968

-
-
3 300 727
-
965 789
4 266 517

-

-

-

-
-
-
-
-
-
-
-
241 452

-

-
241 452
-
-
-
-

-

-
-
22 709 811
6 903 215
13 826 716
43 439 742

-

813 553

242 080

-

-

1 268 835
-
34 316 651
-
16 546 801
50 863 452

-

-

-

2 133 104
-
2 946 657
-
-
2 946 657

4 003 226
-
5 698 496
-
769 777
6 468 274

16 615 293

5 105 127

-

-

16 615 293

5 105 127

1 154 755
-
4 455 482
-
965 789
5 421 271

-

-

-

9 648 797
-
32 358 608
6 903 215
13 826 716
53 088 539

31 487 616

-

31 487 616

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

421 060
-
421 060
-
-
421 060

-

-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
2 401 941
-
2 387 241
4 789 182

-

-

-

-
-
-
-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
8 946 250
-
8 946 250

-
-
- 49 750
-
-
- 49 750

-

-

-

-
-
-
-
24 588
24 588
- 41 646
- 41 646
-

-

-
-
-
551 782
-
551 782

-

6 134 000

-

-
-
2 423 537
6 420 791
1 296 403
10 140 732

139 976
6 273 976
123 939 017
19 088 794
37 307 399
180 335 209

-
-
73 374 638
-
46 412 331
119 786 969

-

-

8 238

18 341

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

2 458 300
2 458 300
6 484
6 484
15 900
15 900
- 7 135 320
- 7 135 320
-

194 999

- 1 800
193 199
-
33 467 128
115 269
33 582 397

-

-
-
103 431 210
-
115 562 400
218 993 611

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
- 12 025
- 12 025
-

-

-
-
-
-
-
-

-

-
-
710 505
-
125 786
836 291

-
-
492 030
-
-
492 030

-

-

-

-
-
-
-
-
-
- 359
- 359
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

16 416

1 734 457

169 829

367 984
-
2 769 925
-
2 387 241
5 157 166

1 837 700
- 2 677
4 258 561
6 420 791
1 296 403
11 975 755

2 917 293
17 741
126 882 289
19 088 794
37 307 399
183 278 481

1 378 235
-
74 771 214
-
46 412 331
121 183 545

917 677
-
917 677
-
-
917 677

16 433 764
132
119 865 106
-
115 562 400
235 427 506

48 264
-
775 185
-
125 786
900 971

802 449
-
3 028 935
-
-
3 028 935

1 600 684
-
1 770 512
-
-
1 770 512

-

-

-

6 957 708

191 754 109

280 544 892

1 271 642

323 474 634

4 123 524

-

- 81 845

6 497

-

2 982 285

-

6 957 708

191 672 264

280 551 389

1 271 642

326 456 918

4 123 524

1 238 137

3 073 635

1 016 092

1 529 826

1 431 185

29 200

607 896

8 932 307

4 224 858

7 536 975

-

-

-

-

-

-

-

-

-

-

-
1 238 137
-
-
-
-
375 274
578 581
-
953 855
-
-
-
-

-
3 073 635
-
-
-
-
-
1 425
-
1 425
-
-
-
-

-
1 016 092
-
-
-
-
-
375 633
-
375 633
-
-
-
-

-
1 529 826
-
-
-
-
124 957
1 850 076
-
1 975 033
-
- 21 556
-
- 21 556

-
1 431 185
2 277 000
-
2 277 000
-
665 014
4 956 620
-
5 621 634
19 246
194 535
-
213 781

-
29 200
-
-
-
-
-
718 487
-
718 487
-
-
-
-

51 

-
607 896
-
-
-
-
475 955
467 096
2 950
946 002
-
-
-
-

-
8 932 307
-
5 667 672
5 667 672
-
-
-
-
-
-
-
-
-

-
4 224 858
-
83 220 831
83 220 831
-
135 477
319 880
-
455 357
2 257
-
-
2 257

- 12 394
7 524 581
-
126 041 835
126 041 835
-
748 891
11 567 290
-
12 316 181
58 285
1 823
-
60 108

-

-

-
-
-
-
-
-
-
-
-
-
-
-
-
-

6 820 809

-

46 102
6 866 911
-
-
-
14 955
-
2 879 869
-
2 894 823
- 3 108
- 1 834
-
- 4 941

-

-

-
-
-
-
-
-
-
215 507
-
215 507
-
-
-
-

-

-

-

-

-

-

128 860

1 660 780

-

-

-
128 860
-
-
-
-
-
689 376
-
689 376
-
-
-
-

-
1 660 780
-
-
-
-
18 875
332 581
-
351 456
-
-
-
-

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

Heading

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

05 02 15 01  C1
05 02 15 04  C1
05 02 15 05  C1
05 02 15 06  C1

05 02 15 99  C1

05 02 15    C1

C1
C4
C5
C1, C4, C5

05 02    
05 02    
05 02    
05 02    
05 03 01 01  C1
05 03 01 01  C4
05 03 01 01  C5
05 03 01 01  C1, C4, C5
05 03 01 02  C1
05 03 01 03  C1
05 03 01 04  C1

05 03 01 05  C1

05 03 01 06  C1
05 03 01 99  C1
05 03 01    C1
05 03 01    C4
05 03 01    C5
05 03 01    C1, C4, C5
05 03 02 06  C1
05 03 02 07  C1
05 03 02 13  C1
05 03 02 14  C1
05 03 02 28  C1

05 03 02 36  C1

05 03 02 39  C1

05 03 02 40  C1

05 03 02 42  C1

05 03 02 44  C1

05 03 02 50  C1

05 03 02 52  C1
05 03 02 99  C1
05 03 02    C1
05 03 03 00  C1
05 03 03    C1
C1
05 03    
C4
05 03    
C5
05 03    
C1, C4, C5
05 03    

05 04 01 14  C1

05 04 01    C1

05 04    

C1

Refunds for pigmeat
Refunds for eggs
Refunds for poultrymeat
Specific aid for bee-keeping
Other measures (pigmeat, poultry, eggs, 
bee-keeping, other animal products)
Pigmeat, eggs and poultry, bee-
keeping and other animal products

Improving the competitiveness of the 
agricultural sector through 
interventions in agricultural markets

SPS (single payment scheme)

SAPS (single area payment scheme)
Separate sugar payment
Separate fruit and vegetables payment
Specific support (Article 68) — Decoupled 
direct aids
Separate soft fruit payment
Other (decoupled direct aids)

Decoupled direct aids

Suckler-cow premium
Additional suckler-cow premium
Sheep and goat premium
Sheep and goat supplementary premium
Aid for silkworms
Payments for specific types of farming 
and quality production
Additional amount for sugar beet and cane 
producers
Area aid for cotton
Transitional fruit and vegetables payment 
— Other products than tomatoes
Specific support (Article 68) — Coupled 
direct aids
POSEI — European Union support 
programmes
POSEI — Aegean islands
Other (direct aids)
Other direct aids
Additional amounts of aid
Additional amounts of aid

Direct aids aimed at contributing to 
farm incomes, limiting farm income 
variability and meeting environment 
and climate objectives

Completion of Rural development financed 
by the EAGGF Guarantee Section — 
Programming period 2000 to 2006

Completion of Rural development 
financed by the EAGGF Guarantee 
Section — Programming period 2000 
to 2006
Rural development

518
-
-
232 420

-

-
-
11 674
851 718

-

-
-
-
1 165 774

-

-
14 652
-
195 246

-

-
-
88 167
1 420 183

-

-
-
-
75 830

-

-
-
-
32 906

-

-
-
-
2 751 917

8 762
-
-
5 081 615

- 167
-
607 656
3 010 743

-
-
-
1 057 282

17 051
-
65 004
2 751 039

-

-

-

-

-

-
-
-
90 301

-

-
-
-
178 410

-

-
-
-
297 706

-

232 938

863 393

1 165 774

209 898

1 508 351

75 830

32 906

2 751 917

5 090 376

3 618 231

1 057 282

2 833 094

90 301

178 410

297 706

36 755 745
-
16 546 801
53 302 546
460 613 190
-
73 827
460 687 016
-
-
-

23 450 992
-
-
23 450 992
-
-
-
-
551 202 606
-
-

13 361 122
-
769 777
14 130 899
-
-
-
-
806 306 514
41 880 985
392 870

8 148 683
-
965 789
9 114 473
883 064 511
-
96 022
883 160 534
-
-
-

75 139 626
6 903 215
13 826 716
95 869 557
5 100 859 559
-
355 733
5 101 215 292
-
-
-

1 244 577
-
-
1 244 577
-
-
-
-
97 820 389
-
-

4 356 728
-
2 387 241
6 743 969
1 205 227 563
-
896 316
1 206 123 879
-
-
-

37 514 415
6 420 791
1 296 403
45 231 610
1 990 249 945
-
59 476
1 990 309 422
-
-
-

417 772 457
19 088 794
37 307 399
474 168 650
4 213 333 835
-
191 525 919
4 404 859 754
-
-
-

505 418 263
-
46 412 331
551 830 595
6 123 798 725
640 496 126
280 662
6 764 575 514
-
-
-

3 246 601
-
-
3 246 601
85 441 328
-
-
85 441 328
-
-
-

488 032 872
-
115 562 400
603 595 272
3 429 212 542
-
200 246 232
3 629 458 774
-
-
-

5 204 516
-
125 786
5 330 302
-
-
-
-
51 666 835
-
-

4 013 557
-
-
4 013 557
-
-
-
-
135 664 203
3 165 092
-

4 080 095
-
-
4 080 095
-
-
-
-
351 281 200
9 846 004
-

3 396 318

-

-

20 284 820

-

-

-

-

48 096 479

138 591 020

-

150 104 234

-

-

-

-
-

-
-

117 121
-

-
- 40 902

-
73 827

-
-
463 968 605 551 319 726 848 580 370 903 349 331 5 100 859 559
-
355 733
464 042 432 551 319 726 848 580 370 903 445 354 5 101 215 292
880
-
- 286
-
-

67 303 455
16 761 486
-
-
-

-
-
- 499
-
-

-
96 022

-
-
-
-
-

-
-
-
-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
896 316

-
- 3 779 232

-
-
97 820 389 1 205 227 563 1 990 249 945 4 257 651 082 6 262 389 745 85 441 328 3 579 316 775 51 666 835 138 829 295 361 127 205
-
-
97 820 389 1 206 123 879 1 990 309 422 4 449 177 001 6 903 166 534 85 441 328 3 779 563 008 51 666 835 138 829 295 361 127 205
-
-
-
-
-

469 891 657
-
-
-
5 984

226 006 894
22 312 708
26 973
14 364
7 729

2 187 491
-
1 106 673
111 635
-

-
-
-
-
374 845

12 339
-
18 080
-
-

49 387
1 283
13 909
17 188
9 328

-
191 525 919

-
200 246 232

640 496 126
280 662

-
59 476

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4 347 059

27 321 542

30 098 226

13 492 811

-

-

-

-

-

-

-

-

80

-

-

-

-

-

-

-

-

-

- 162 943

144 531

5 244

18 510 648

175 472 816

56 332 146

-

-

-

- 9 695

21 423

682

-

-

-

-

82 408

- 2 726

-

4 780

1 242 017

21 553 732

64 126 336

152 465 776

258 066 363

4 355 111

129 415 642

-

-

-

181 348 318

148 502 991

-

-

-

-

-

756

-

-

-

-

-

-

-

-

-

-

4 930 711

12 981 400

-

-

-
-
30 098 226
-
-

-
-
27 321 542
-
-

-
- 3 453
88 408 547
12
12

-
37 933
38 607
1 743
1 743
552 377 165 578 641 269 878 678 596 916 832 431 5 100 899 909
-
355 733
552 450 992 578 641 269 878 678 596 916 928 453 5 101 255 642

-
- 8 106
13 484 205
- 1 105
- 1 105

-
73 827

-
96 022

-
-

-
-

-
-
1 242 017
-
-

-
8 726
21 592 878
-
-

16 316 286
- 13 526
256 109 362
- 4 837
- 4 837

-
-
-
44 284
12 981 400
876 511 961
-
13 518
-
13 518
99 062 406 1 226 820 441 2 246 354 470 4 914 870 971 7 138 915 224 93 202 238 3 701 995 028 51 667 591 143 760 006 374 108 605
-
-
99 062 406 1 227 716 757 2 246 413 946 5 106 396 890 7 779 692 012 93 202 238 3 902 241 260 51 667 591 143 760 006 374 108 605

-
- 6 913 642
122 677 557
695
695

-
27 822
657 219 332
557
557

-
-
4 930 711
-
-

-
-
7 760 910
-
-

-
191 525 919

-
200 246 232

640 496 126
280 662

-
-
756
-
-

-
896 316

-
59 476

-
-

-
-

-
-

-
-

- 1 268

- 1 268

- 1 268

-

-

-

-

-

-

- 348 368

- 137 496

- 348 368

- 137 496

- 348 368

- 137 496

-

-

-

52 

- 1 646

- 270

- 106 183

- 8 728

- 1 646

- 270

- 106 183

- 8 728

- 1 646

- 270

- 106 183

- 8 728

-

-

-

- 770 733

- 770 733

- 770 733

-

-

-

-

-

-

-

-

-

 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

Heading

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

05 07 01 02  C1

05 07 01 06  C1

05 07 01 07  C1

05 07 01    C1
05 07 02 00  C1
05 07 02    C1

05 07    

C1

05 08 01    C1

05 08 02    C1

05 08 03    C1

05 08 06    C1

05 08 09    C1

05 08    

C1

Monitoring and preventive measures — 
Direct payments by the Union
Expenditure for financial corrections in 
favour of Member States following 
decisions on accounting clearance of 
previous years’ accounts with regard to 
shared management declared under the 
EAGGF-Guarantee Section (previous 
measures) and under the EAGF
Expenditure for financial corrections in 
favour of Member States following 
decisions on conformity clearance of 
previous years’ accounts with regard to 
shared management declared under the 
EAGGF-Guarantee Section (previous 
measures) and under the EAGF
Control of agricultural expenditure
Settlement of disputes
Settlement of disputes
Audit of agricultural expenditure 
financed by the European 
Agricultural Guarantee Fund (EAGF)
Farm Accountancy Data Network 
(FADN)
Surveys on the structure of 
agricultural holdings
Restructuring of systems for 
agricultural surveys
Enhancing public awareness of the 
common agricultural policy
European Agricultural Guarantee 
Fund (EAGF) — Operational technical 
assistance
Policy strategy and coordination of 
the Agriculture and rural 
development policy area

-

-

-

-
6 593 489
6 593 489

6 593 489

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1 026 401

49 652

404

77 921

-

-

-

-

-

-

-

-

-

-

-

1 411 480

-

-
1 113 245
1 113 245

1 026 401
10 448 282
10 448 282

49 652
220 201
220 201

1 113 245

11 474 683

269 853

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

404
-
-

404

-

-

-

-

-

-

77 921
715 599
715 599

-
908 136
908 136

-
2 304 398
2 304 398

1 411 480
37 201 986
37 201 986

793 520

908 136

2 304 398

38 613 467

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

8 636 153

-

8 636 153
2 396 636
2 396 636

11 032 788

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

5 792 301

-

5 792 301
81 942
81 942

5 874 243

-

-

-

-

-

-

Sub-total  EAGF Expenditure Fund source C1

595 725 131

602 092 261

893 152 964

936 107 430

5 176 171 891

100 307 387

1 231 969 043

2 284 776 751

5 334 841 643

7 682 938 226

96 448 839

4 200 289 955

56 872 107

147 773 563

384 062 944

Sub-total  EAGF Expenditure Fund source C4

-

Sub-total  EAGF Expenditure Fund source C5

16 620 628

-

-

-

-

6 903 215

769 777

1 061 812

14 182 449

-

-

-

6 420 791

19 088 794

640 496 126

3 283 557

1 355 880

228 833 318

46 692 993

-

-

-

-

315 808 632

125 786

-

-

-

-

TOTAL  2014  EAGF  EXPENDITURE  BY  MEMBER  
STATE

(*) The table only shows budget items/articles for which
   expenditure occurred in 2014.

612 345 759

602 092 261

893 922 741

937 169 242

5 197 257 555

100 307 387

1 235 252 600

2 292 553 422

5 582 763 754

8 370 127 346

96 448 839

4 516 098 587

56 997 893

147 773 563

384 062 944

53 

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

Heading

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

EU

TOTAL

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

05 01 04 01  C1

05 01 04    C1

05 01    

C1

05 02 01 01  C1
05 02 01    C1
05 02 02 01  C1
05 02 02    C1
05 02 03 00  C1
05 02 03    C1
05 02 04 99  C1
05 02 04    C1
05 02 05 01  C1

05 02 05 03  C1

05 02 05 99  C1
05 02 05    C1
05 02 06 03  C1
05 02 06 05  C1
05 02 06 99  C1
05 02 06    C1

05 02 07 03  C1

05 02 07 99  C1
05 02 07    C1
05 02 08 03  C1
05 02 08 03  C4
05 02 08 03  C5
05 02 08 03  C1, C4, C5

05 02 08 11  C1

05 02 08 12  C1
05 02 08 99  C1
05 02 08    C1
05 02 08    C4
05 02 08    C5
05 02 08    C1, C4, C5

Support expenditure for European 
Agriculture Guarantee Fund (EAGF) — Non-
operational technical assistance
Support expenditure for operations 
and programmes in the Agriculture 
and rural development policy area

Administrative expenditure of the 
Agriculture and rural development 
policy area

Export refunds for cereals
Cereals
Export refunds for rice
Rice
Refunds on non-Annex 1 products
Refunds on non-Annex 1 products
Other measures (food programmes)
Food programmes
Export refunds for sugar and isoglucose
Production refunds for sugar used in the 
chemical industry
Other measures (sugar)
Sugar
Storage measures for olive oil
Quality improvement measures
Other measures (olive oil)
Olive oil
Cotton — National restructuring 
programmes
Other measures (textile plants)
Textile plants

Operational funds for producer 
organisations

Aid to producer groups for preliminary 
recognition
School fruit scheme
Other measures (fruit and vegetables)

Fruit and vegetables

05 02 09 08  C1

05 02 09 99  C1

National support programmes for the wine 
sector
Other measures (wine-growing sector)

05 02 09    C1

Products of the wine-growing sector

05 02 10 01  C1

05 02 10 02  C1

05 02 10 99  C1
05 02 10    C1
05 02 11 03  C1
05 02 11 04  C1
05 02 11    C1
05 02 12 01  C1
05 02 12 04  C1
05 02 12 08  C1
05 02 12 99  C1
05 02 12    C1
05 02 13 01  C1
05 02 13 04  C1
05 02 13 99  C1
05 02 13    C1

Promotion measures — Payments by 
Member States
Promotion measures — Direct payments 
by the Union
Other measures (promotion)
Promotion
Hops — Aid to producer organisations
POSEI (excluding direct aids)
Other plant products/measures
Refunds for milk and milk products
Intervention storage of butter and cream
School milk
Other measures (milk and milk products)
Milk and milk products
Refunds for beef and veal
Refunds for live animals
Other measures (beef and veal)
Beef and veal

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

261 904
-
261 904
-
-
261 904

-

-

-

-

-

-
-
-
-
-
-
-
18 934
-
18 934
-
-
-
-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
1 312 115
-
2 956 806
4 268 921

10 086 157

4 527 155
-
15 925 427
-
2 956 806
18 882 233

29 099 982

-

29 099 982

-

-

-
-
-
-
-
-
-
1 919 874
-
1 919 874
-
24 281
-
24 281

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
17 126 013
-
10 216 152
27 342 165

-
-
3 301 468
-
6 435 738
9 737 206

-
-
687 598
-
200 851
888 449

-

-

-

-
-
-
-
72 096
72 096
-
-
-

-

- 141
- 141
-
-
-
-

-

-
-
6 878 822
-
1 065 107
7 943 928

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
642 043
642 043

-

-

193 278 393

-

5 899 108

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

-
-
-
-
2 004
2 004
-
-
22 947

-

-
22 947
-
-
-
-

-

-
-
430 380
-
266 964
697 344

40 928

-
-
650 078
-
787 166
1 437 244

-
-
3 106 238
-
1 037 364
4 143 602

-
-
20 995 859
-
11 450 031
32 445 890

-

-

-

13 129 362
-
207 095 352
-
200 851
207 296 203

1 059 676
213
7 938 711
-
1 065 107
9 003 817

4 448 584
-
10 347 692
-
642 043
10 989 735

625 447
-
625 447
-
-
625 447

1 879 750
-
2 351 057
-
266 964
2 618 021

-
-
650 078
-
787 166
1 437 244

-
-
3 106 238
-
1 037 364
4 143 602

-
-
20 995 859
-
11 450 031
32 445 890

267 792
-
267 792
-
-
267 792

1 825 869
57 547
19 009 429
-
10 216 152
29 225 581

743 268
-
4 044 736
-
6 435 738
10 480 474

7 186 806

-

7 186 806

-

-

-

7 899 090

7 899 090

7 899 090

7 899 090

7 899 090

7 899 090

-
-
-
-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-
-
-
-
-
-

-

-

-

-

2 458 300
2 458 300
6 484
6 484
128 875
128 875
- 7 238 760
- 7 238 760
264 399

194 999

- 2 064
457 334
- 49 750
42 965 160
115 269
43 030 679

6 134 000

139 976
6 273 976
421 772 993
32 412 800
270 258 867
724 444 660

212 307 497

73 702 632
72 957
707 856 079
32 412 800
270 258 867
1 010 527 746

1 019 483 385

2 906 936

1 022 390 321

53 195 490

-

-

-

-

-

-
-
-
-
-
-
-
21 688
-
21 688
-
-
-
-

-

-

-

65 159 377

47 697 508

4 882 510

4 122 658

-

-

-

-

65 159 377

47 697 508

4 882 510

4 122 658

2 712 174

2 845 319

5 093 790

996 289

902 116

515 994

-

-

-

-

-

-

-
2 712 174
-
-
-
-
1 370 686
280 639
-
1 651 325
-
74 858
-
74 858

-
2 845 319
-
-
-
-
30 191
703 723
185
734 099
-
2 620
-
2 620

4 754
1 001 043
-
23 547 604
23 547 604
-
-
449 960
-
449 960
-
-
-
-

-
902 116
-
-
-
-
-
11 995 866
-
11 995 866
-
-
-
-

-
515 994
-
-
-
-
-
3 855
-
3 855
-
-
-
-

-
5 093 790
-
-
-
-
3 681
9 669 913
-
9 673 593
92 700
-
-
92 700

54 

-

-

-
-
-
-
-
-
-
662 800
-
662 800
-
-
-
-

-

-

-

70 346

-

-
70 346
-
-
-
-
-
3 647 730
-
3 647 730
-
-
-
-

-

-

-

-

-

-
-
-
-
-
-
80 598
8 916 518
-
8 997 116
-
-
- 36
- 36

-

-

-

1 828 903

-

1 495 798

1 495 798

-
1 828 903
-
-
-
2 009
113 175
4 382 584
-
4 497 768
71
-
-
71

-
1 495 798
-
-
-
-
-
-
-
-
-
-
-
-

38 462
54 729 751
2 277 000
238 477 941
240 754 941
16 963
4 142 776
67 626 502
3 135
71 789 375
169 451
274 728
- 36
444 143

 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

Heading

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

EU

TOTAL

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

05 02 15 01  C1
05 02 15 04  C1
05 02 15 05  C1
05 02 15 06  C1

05 02 15 99  C1

05 02 15    C1

C1
C4
C5
C1, C4, C5

05 02    
05 02    
05 02    
05 02    
05 03 01 01  C1
05 03 01 01  C4
05 03 01 01  C5
05 03 01 01  C1, C4, C5
05 03 01 02  C1
05 03 01 03  C1
05 03 01 04  C1

05 03 01 05  C1

05 03 01 06  C1
05 03 01 99  C1
05 03 01    C1
05 03 01    C4
05 03 01    C5
05 03 01    C1, C4, C5
05 03 02 06  C1
05 03 02 07  C1
05 03 02 13  C1
05 03 02 14  C1
05 03 02 28  C1

05 03 02 36  C1

05 03 02 39  C1

05 03 02 40  C1

05 03 02 42  C1

05 03 02 44  C1

05 03 02 50  C1

05 03 02 52  C1
05 03 02 99  C1
05 03 02    C1
05 03 03 00  C1
05 03 03    C1
C1
05 03    
C4
05 03    
C5
05 03    
C1, C4, C5
05 03    

05 04 01 14  C1

05 04 01    C1

05 04    

C1

Refunds for pigmeat
Refunds for eggs
Refunds for poultrymeat
Specific aid for bee-keeping
Other measures (pigmeat, poultry, eggs, 
bee-keeping, other animal products)
Pigmeat, eggs and poultry, bee-
keeping and other animal products

Improving the competitiveness of the 
agricultural sector through 
interventions in agricultural markets

SPS (single payment scheme)

SAPS (single area payment scheme)
Separate sugar payment
Separate fruit and vegetables payment
Specific support (Article 68) — Decoupled 
direct aids
Separate soft fruit payment
Other (decoupled direct aids)

Decoupled direct aids

Suckler-cow premium
Additional suckler-cow premium
Sheep and goat premium
Sheep and goat supplementary premium
Aid for silkworms
Payments for specific types of farming 
and quality production
Additional amount for sugar beet and cane 
producers
Area aid for cotton
Transitional fruit and vegetables payment 
— Other products than tomatoes
Specific support (Article 68) — Coupled 
direct aids
POSEI — European Union support 
programmes
POSEI — Aegean islands
Other (direct aids)
Other direct aids
Additional amounts of aid
Additional amounts of aid

Direct aids aimed at contributing to 
farm incomes, limiting farm income 
variability and meeting environment 
and climate objectives

Completion of Rural development financed 
by the EAGGF Guarantee Section — 
Programming period 2000 to 2006

Completion of Rural development 
financed by the EAGGF Guarantee 
Section — Programming period 2000 
to 2006
Rural development

-
-
-
16 826

-

-
-
6 502
2 308 395

-

-
-
-
6 774

-

-
-
16 295
165 131

-

-
-
-
811 713

-
-
6 434
2 419 212

109 774
-
58 710
1 002 470

-
-
61 261
3 341 048

-

815 640

-

-

-
-
2 384
241 189

-

-
-
-
547 902

-

-
-
-
101 661

-

-
-
-
202 434

-

78 582
4 186
-
590 752

-

16 826

2 314 897

6 774

181 426

811 713

3 241 285

1 170 954

3 402 309

243 573

547 902

101 661

202 434

673 520

-
-
-
-

-

-

297 664
-
-
297 664
33 084 159
-
3 901
33 088 060
-
-
-

49 284 460
-
2 956 806
52 241 267
-
-
-
-
1 114 894 707
39 028 271
4 321 897

296 254
-
-
296 254
5 272 930
-
-
5 272 930
-
-
-

23 629 212
-
10 216 152
33 845 364
778 705 315
-
44 817
778 750 132
-
-
-

15 625 292
-
6 435 738
22 061 031
618 000 877
-
211 979
618 212 856
-
-
-

225 196 721
-
200 851

99 339 603
-
1 065 107
225 397 572 100 404 710
424 587 017
-
-
-
-
498 652
425 085 669
-
-
2 706 811 375
-
154 961 125
-
6 558 035

74 345 491
-
642 043
74 987 535
-
-
-
-
1 211 213 587
7 050 218
-

6 271 379
-
-
6 271 379
122 079 651
-
9 668 842
131 748 493
-
-
-

7 684 417
-
266 964
7 951 382
-
-
-
-
339 575 125
18 561 429
668 966

4 469 815
-
787 166
5 256 981
468 673 879
-
18 069
468 691 948
-
-
-

12 305 753
-
1 037 364
13 343 117
676 426 573
-
128 166
676 554 739
-
-
-

28 021 072
-
11 450 031
39 471 103
3 135 158 331
-
35 845 579
3 171 003 911
-
-
-

1 495 798
-
-
1 495 798
-
-
-
-
-
-
-

214 520
18 838
924 088
30 948 597

815 640

32 921 682

2 176 003 182
32 412 800
270 258 867
2 478 674 849
29 753 789 931
640 496 126
439 954 193
30 834 240 250
7 366 436 540
274 493 126
11 941 769

-

81 463 069

-

3 890 193

-

-

11 589 680

-

-

-

-

-

-

-

457 415 813

-
-

-
-

-
-

-
-

-
3 901

380 308
-

-
-
-
- 22 701
33 084 159 1 240 088 252 5 272 930 782 595 509 618 000 877 2 879 203 854 436 153 996 1 218 263 805 122 079 651 358 805 520 468 673 879 676 426 573 3 135 158 331
-
-
35 845 579
498 652
33 088 060 1 240 088 252 5 272 930 782 640 325 618 212 856 2 879 203 854 436 652 648 1 218 263 805 131 748 493 358 805 520 468 691 948 676 554 739 3 171 003 911
4 126
68 932 007
498
8 214 825
-
20 157 257
-
6 460 837
-
-

64 629 121
78 212
-
-
-

-
-
544 588
180 209
-

-
9 668 842

10 873 319
-

-
211 979

-
128 166

-
44 817

-
18 069

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-
-

-

-

-

-

-

-

-

-

-

-

44 606 287

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10 321

6 648

418

-

-

-

-

-

-

-

-

-

22 946 024

12 593 976

103 129 970

14 494 156

41 297 160

8 455 831

12 737 764

49 989 295

2 923 570

24 791 978

-

-

-

79 880 405

-

-

-

-

-

-

-
-
-
-
-

-
162
44 606 449
-
-

-
- 87 154
24 709 867
11 527
11 527
33 084 159 1 284 694 701 5 272 930 805 754 722 695 315 361 2 982 334 188 634 297 937 1 259 560 966 130 535 591 371 546 506 519 408 916 679 357 064 3 159 879 725
-
-
35 845 579
498 652
33 088 060 1 284 694 701 5 272 930 805 799 539 695 527 340 2 982 334 188 634 796 588 1 259 560 966 140 204 433 371 546 506 519 426 986 679 485 230 3 195 725 305

-
5 251
103 130 334 198 144 738
- 797
-
- 797
-

-
2 104
77 303 413
11 071
11 071

-
-
41 297 160
-
-

-
213 190
23 159 214
-
-

-
3 222
12 740 986
-
-

-
10 252
50 734 665
373
373

-
109
8 455 940
-
-

-
86
2 930 304
187
187

-
9 668 842

-
211 979

-
128 166

-
44 817

-
18 069

-
3 901

-
365

-
-
-
-
-

-
-

-
-

-
-

-
-

-
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- 19 496

- 19 496

- 19 496

55 

-

-

-

-

-

-

-

-

-

- 1 512

- 1 512

- 1 512

-

-

-

- 1 677

- 1 677

- 1 677

11 370 747
-
-
- 3 842 836
- 37 871 605 091
-
640 496 126
439 954 193
-
- 38 952 055 410
899 017 357
-
47 369 013
-
21 866 696
-
6 784 232
-
397 886
-

-

-

-

-

-

-

81 383

18 513 165

231 804 961

17 946

1 062 362 818

409 731 714

16 316 286
-
- 6 672 376
-
2 707 591 081
-
32 943
-
32 943
-
- 40 579 229 115
640 496 126
-
-
439 954 193
- 41 659 679 434

-

-

-

- 1 397 377

- 1 397 377

- 1 397 377

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2014 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

Heading

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

EU

TOTAL

ANNEX  13
Budget 2014 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

05 07 01 02  C1

05 07 01 06  C1

05 07 01 07  C1

05 07 01    C1
05 07 02 00  C1
05 07 02    C1

05 07    

C1

05 08 01    C1

05 08 02    C1

05 08 03    C1

05 08 06    C1

05 08 09    C1

05 08    

C1

Monitoring and preventive measures — 
Direct payments by the Union
Expenditure for financial corrections in 
favour of Member States following 
decisions on accounting clearance of 
previous years’ accounts with regard to 
shared management declared under the 
EAGGF-Guarantee Section (previous 
measures) and under the EAGF
Expenditure for financial corrections in 
favour of Member States following 
decisions on conformity clearance of 
previous years’ accounts with regard to 
shared management declared under the 
EAGGF-Guarantee Section (previous 
measures) and under the EAGF
Control of agricultural expenditure
Settlement of disputes
Settlement of disputes
Audit of agricultural expenditure 
financed by the European 
Agricultural Guarantee Fund (EAGF)
Farm Accountancy Data Network 
(FADN)
Surveys on the structure of 
agricultural holdings
Restructuring of systems for 
agricultural surveys
Enhancing public awareness of the 
common agricultural policy
European Agricultural Guarantee 
Fund (EAGF) — Operational technical 
assistance
Policy strategy and coordination of 
the Agriculture and rural 
development policy area

-

101 099

-

101 099
-
-

101 099

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

-

213

1 222 940

-

-

-

-

-

-

-

-

-

139 500

505 184

213
-
-

1 222 940
11 297 996
11 297 996

-
2 980 099
2 980 099

-
7 602 920
7 602 920

644 683
312 485
312 485

213

12 520 936

2 980 099

7 602 920

957 168

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

12 062

-

12 062
1 345 031
1 345 031

1 357 093

-

-

-

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-

-

-

-

-

6 799 668

6 799 668

734 619

-

-

-

19 204 746

505 184

-
888 272
888 272

734 619
5 916 931
5 916 931

6 799 668
-
-

26 509 597
92 327 650
92 327 650

888 272

6 651 550

6 799 668

118 837 246

-

-

-

-

-

-

- 14 516 206

14 516 206

-

-

249 074

249 074

1 751 498

1 751 498

- 10 773 023

10 773 023

-

1 669 972

1 669 972

- 28 959 773

28 959 773

Sub-total  EAGF Expenditure Fund source C1

33 482 922

1 333 979 162

5 569 397

841 904 871

713 920 752

3 215 133 829

734 575 212

1 333 906 457

136 806 970

380 588 016

523 877 220

692 551 089

3 194 550 671

45 154 329

42 909 531 029

Sub-total  EAGF Expenditure Fund source C4

-

-

Sub-total  EAGF Expenditure Fund source C5

3 901

2 956 806

-

-

-

-

-

-

-

-

-

-

-

-

10 260 968

6 647 717

200 851

1 563 759

642 043

9 668 842

266 964

805 235

1 165 530

47 295 610

-

-

672 908 926

710 213 060

TOTAL  2014  EAGF  EXPENDITURE  BY  MEMBER  
STATE

(*) The table only shows budget items/articles for which
   expenditure occurred in 2014.

33 486 823

1 336 935 968

5 569 397

852 165 839

720 568 469

3 215 334 680

736 138 971

1 334 548 500

146 475 812

380 854 981

524 682 455

693 716 619

3 241 846 281

45 154 329

44 292 653 015

56 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULT URAL  GUARANT EE  FUND

Commitment Appropriations

2014  EAGF 
EXPENDITURE  

ANNEX  14

BREAKDOWN  of  2014  EAGF  EXPENDITURE 

In EUR million

TOTAL 

EXPORT REFUNDS

STORAGE

DIRECT AIDS  

OTHER MEASURES

44 292.65

4.48

0.01%

5.10

0.01%

41 659.68

94.06%

2 623.39

5.92%

DIRECT AIDS  
94.06%

OTHER MEASURES
5.92%
EXPORT REFUNDS
0.01%

STORAGE
0.01%

57 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EAGF  2014  EXPENDITURE  BY  SECTOR  according to the economic nature of the measures

ANNEX  15

Commitment Appropriations

MEASURE

TOTAL 
EXPENDITURE

%

(1)

EXPORT 
REFUNDS

SPS  -  Single Payment Scheme

SAPS  -  Single Area Payment Scheme

Separate SUGAR Payment 

Separate FRUIT AND VEGETABLES Payment 

SPECIFIC SUPPORT (article 68) - decoupled direct aids

Separate SOFT FRUIT payment

Other (decoupled direct aids)
OTHER DIRECT AIDS

ADDITIONAL AMOUNTS OF AID

REIMBURSEMENT OF DIRECT AIDS IN RELATION TO FINANCIAL DISCIPLINE

CEREALS
SUGAR  

OLIVE OIL

DRIED FODDER
FLAX  AND  HEMP

COTTON

HOPS

FRUITS  AND  VEGETABLES

PRODUCTS OF THE WINE-GROWING SECTOR

TOBACCO

RICE

MILK AND MILK PRODUCTS

BEEF AND VEAL
SHEEPMEAT AND GOATMEAT

PIGMEAT, EGGS, POULTRY and BEEKEEPING

NON-ANNEX I PRODUCTS  

FOOD PROGRAMMES  

POSEI

RURAL  DEVELOPMENT (ex-EAGGF Guarantee Section) 

POLICY STRATEGY AND COORDINATION 

AUDIT OF AGRICULTURAL EXPENDITURE 

SETTLEMENT OF DISPUTES  
PROMOTION  ACTIONS

OTHER  MEASURES / OTHER PRODUCTS (3)

Sub-total FUND SOURCE C1 Expenditure (*)

Sub-total FUND SOURCE C4 Expenditure (**)

Sub-total FUND SOURCE C5 Expenditure (***)

30 834.240

69.61%

7 366.437

16.63%

274.493

11.942

457.416

11.371

-3.843

2 707.591

0.033
-

2.458

0.457

43.031

0.62%

0.03%

1.03%

0.03%

-0.01%

6.11%

0.00%

-

0.01%

0.00%

0.10%

-

-

0.140

6.134
2.277

1 010.528

1 022.390

0.00%

0.01%

0.01%

2.28%

2.31%

-

-

0.006

71.789

0.444

-
32.922

0.129

-7.239

238.478

-1.397

28.960

26.510

92.328

54.730
7.899

0.00%

0.16%

0.00%

-

0.07%

0.00%

-0.02%

0.54%

0.00%

0.07%

0.06%

0.21%

0.12%

0.02%

42 909.531

672.909

710.213

-

-

-

TOTAL  2014  EAGF EXPENDITURE  

44 292.653

 (*)     EAGF 2014 EXPENDITURE funded by initial budget appropriations - Fund source C1.
 (**)    EAGF 2014 EXPENDITURE funded by assigned revenue collected in 2014 - Fund source C4.
 (***)  EAGF 2014 EXPENDITURE funded by assigned revenue carried over from 2013 - Fund source C5.

In EUR million

DIRECT AIDS  

%

(2)

OTHER MEASURES

30 834.240

74.01%

7 366.437

17.68%

%

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

0.193

43.080

0.01%

1.64%

-

-

0.140

6.134
2.277

0.01%

0.23%

0.09%

1 010.526

38.52%

1 021.379

38.93%

-

-

-

-

67.630

0.000

-
31.764

2.58%

0.00%

-

1.21%

-

-

-7.239

-0.28%

238.478

9.09%

-1.397

28.960

26.510

92.328

54.730
7.899

-0.05%

1.10%

1.01%

3.52%

2.09%

0.30%

2 320.719

32.413

270.259

-

-

-

274.493

11.942

457.416

11.371

-3.843

2 707.591

0.033
-

-

-

-

-

-

-
-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

0.66%

0.03%

1.10%

0.03%

-0.01%

6.50%

0.00%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

STORAGE

%

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-0.050

-0.97%

-

-

-
-

-

-

-

-

-

-

1.011

19.81%

-

-

-

-

4.143

81.17%

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

5.104

-

-

5.104

%

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

2.458

0.264

54.89%

5.90%

-

-

-

-
-

-

-

-

-

-

0.002

0.04%

-

-

0.006

0.017

0.444

-
1.157

0.129

-

-

0.14%

0.38%

9.92%

-

25.84%

2.88%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

4.478

-

-

4.478

58 

-

-

-

40 579.229

640.496

439.954

(1)   %    Total EAGF expenditure 
(3)   Other measures (05 02 11 99)  &  Support of administrative expenditure Agriculture Policy Area (05 01 04 01)

(2)   %   Total EAGF Sector expenditure 

41 659.679

2 623.391

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

QUANTITIES  AND  VALUE  OF  THE  PRODUCTS  IN  THE  PUBLIC  INTERVENTION  STORES  OF  THE  INTERVENTION  AGENCIES  (*)

ANNEX  16

Situation at 30.09.2012  (1)

Situation at 30.09.2013  (1)

Situation at 30.09.2014  (1)

Quantities
 (tonnes)

 Accounting value
(Mio €)

% of  the 
accounting value

Quantities
 (tonnes)

 Accounting value
(Mio €)

% of  the 
accounting value

Quantities
 (tonnes)

 Accounting value
(Mio €)

% of  the 
accounting value

0

9 003

0

0

0
0

9 003

0

0

0

0

0

0

0

0

0

0

0.00

0.91

0.00

0.00

0.00
0.00

0.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.91

0.0%

100.0%

0.0%

0.0%

0.0%
0.0%

100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

100.0%

0

0

0

0

0
0

0

0

0

0

0

0

0

0

0

0

0

0.00

0.00

0.00

0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

0

0

0

0
0

0

0

0

0

0

0

0

0

0

0

0

0.00

0.00

0.00

0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

PRODUCTS

Bread making quality wheat

Barley

Rye

Sorghum

Maize
Rice

Total cereals/ rice

Skimmed milk powder

Butter

Total milk products

White sugar

Raw sugar

Total sugar

Beef meat in quarters

Boned beef meat  (2)

Total beef meat (2)

Alcohol  (hl)

TOTAL 

(*) The complementary depreciations at the end of the exercise are taken into consideration
(1) Regulations (EC) Nos 883/2006, 884/2006 & 885/2006 provide that the 2nd category of expenditure to be declared under a budget year is calculated on the basis of the intervention operations in the period from October to September of the following year.
(2) Quantities expressed in carcass equivalent.

59 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2008 to 2014  FINANCIAL YEARS

ANNEX  17    

Commitment Appropriations

Budget Line

MEASURE

2008

2009

2010

2011

2012

2013

2014

In EUR million

05 01 04    Support expenditure of Policy Area Agriculture and Rural Development 

05 01    

ADMINISTRATIVE AGRICULTURAL EXPENDITURE 

05 02 01    Cereals
05 02 02    Rice
05 02 03    Refunds on non-Annex 1 products
05 02 04    Food programmes 
05 02 05    Sugar
05 02 06    Olive oil
05 02 07    Textile plants
05 02 08    Fruit and vegetables
05 02 09    Products of the wine-growing sector
05 02 10    Promotion
05 02 11    Other plant products/measures
05 02 12    Milk and milk products
05 02 13    Beef and veal
05 02 14    Sheepmeat and goatmeat
05 02 15    Pigmeat, eggs and poultry, bee-keeping and other animal products

05 02

INTERVENTIONS IN AGRICULTURAL MARKETS  

05 03 01    Decoupled direct aids
05 03 02    Other direct aids
05 03 03    Additional amounts of aid
05 03 09    Reimbursement of direct aids in relation to financial discipline

05 03

DIRECT AIDS   

05 04 01    Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)
05 04 03    Other measures

05 04

RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)

05 07 01    Control of agricultural expenditure
05 07 02    Settlement of disputes

05 07

AUDIT OF AGRICULTURAL EXPENDITURE

05 08 01    Farm Accountancy Data Network (FADN)
05 08 02    Surveys on the structure of agricultural holdings
05 08 03    Restructuring of systems for agricultural surveys
05 08 06    Enhancing public awareness of the common agricultural policy
05 08 08    External study on the impact of Directive 2000/36/EC of the European Parliament and of the Council
05 08 09    European Agricultural Guarantee Fund (EAGF) — Operational technical assistance

05 08

POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA

11 01 04    Support expenditure for operations in the ‘Maritime affairs and fisheries’ policy area

11 01

ADMINISTRATIVE EXPENDITURE OF THE ‘MARITIME AFFAIRS AND FISHERIES’ POLICY AREA

Intervention in fishery products
11 02 01   
11 02 02   
Irregularities (Fisheries markets)
11 02 03    Fisheries programme for the outermost regions

11 02

FISHERIES MARKETS

17 01 04    Support expenditure for veterinary operations 

17 01

ADMINISTRATIVE VETERINARY EXPENDITURE

17 03 02    Community tobacco fund - Direct payments by the European Union

17 03

PUBLIC HEALTH

17 04 01   

Animal disease eradication and monitoring programmes and monitoring of the physical conditions of animals that could 
pose a public health risk linked to an external factor

17 04 02    Other measures in the veterinary, animal welfare and public health field
17 04 03    Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health
17 04 04    Plant-health measures
17 04 05    Other measures
17 04 07    Feed and food safety and related activities

17 04

FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH

7.80

7.80

-51.30
0.00
118.12
345.05
475.56
45.15
20.99
1 153.04
1 170.00
53.19
375.42
147.99
47.23
0.00
258.87

4 159.30

31 414.47
5 620.41
533.70
-

7.76

7.76

65.06
-0.03
89.68
477.91
146.96
54.49
21.11
793.66
1 311.72
47.43
352.53
370.61
59.34
0.00
196.49

3 986.97

32 794.10
5 777.59
542.23
-

7.56

7.56

135.07
-
51.35
465.55
9.99
53.17
28.81
836.72
1 309.24
47.61
356.47
529.09
24.56
-
136.15

3 983.77

33 825.04
5 847.02
3.67
-

8.44

8.44

-156.22
0.01
12.74
514.98
2.20
44.15
30.28
1 127.88
1 104.26
47.25
367.55
5.08
55.65
0.00
188.30

3 344.12

36 830.39
3 347.04
0.60
-

8.02

8.02

41.87
0.00
9.12
515.07
-0.23
55.35
25.16
1 071.21
1 072.05
48.71
328.93
67.01
37.33
0.00
134.42

3 406.01

37 665.47
3 213.93
0.64
-

7.21

7.21

0.09
0.00
4.88
491.53
-0.15
60.94
17.14
1 138.09
1 044.23
51.48
227.65
70.35
6.49
0.00
80.52

3 193.23

38 842.11
2 815.99
0.17
-

7.90

7.90

2.46
0.01
0.13
-7.24
0.46
43.03
6.27
1 010.53
1 022.39
54.73
240.75
71.79
0.44
0.00
32.92

2 478.67

38 952.06
2 707.59
0.03
-

37 568.58

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

-14.05
0.00

-14.05

-29.52
0.21

-29.30

12.68
8.40
1.90
6.39
0.00
0.00

29.37

14.92
-
36.83

51.75

1.95

1.95

16.84

16.84

184.45

13.60
163.99
5.90
0.00
21.02

388.96

-13.28
0.00

-13.28

-108.69
35.47

-73.21

13.51
15.25
1.46
7.58
0.00
0.35

38.14

14.42
0.00
15.00

29.42

2.07

2.07

16.00

16.00

267.29

18.12
18.10
16.85
0.00
25.93

346.27

-7.14
-

-7.14

-42.59
-

-42.59

13.77
15.00
1.46
7.02
-
1.14

38.39

15.44
-
15.00

30.44

2.02

2.02

16.90

16.90

274.08

12.53
15.09
8.29
-
30.95

340.94

-6.63
0.00

-6.63

76.45
0.00

76.45

14.23
0.20
1.44
7.99
-
1.27

25.13

14.96
-
15.00

29.96

2.21

2.21

0.00

0.00

238.02

13.51
10.05
21.26
0.00
29.54

312.37

-2.80
0.00

-2.80

71.23
39.13

110.37

14.28
19.91
1.51
7.91
-
1.46

45.08

0.53

0.53

14.95
-
15.00

29.94

2.64

2.64

0.00

0.00

202.18

18.87
2.61
12.80
-
29.31

265.77

-1.03
0.00

-1.03

119.25
0.32

119.58

14.52
0.00
1.54
7.96
-
2.71

26.73

0.78

0.78

16.44
-
15.00

31.44

2.64

2.64

-

-

197.39

13.75
8.00
10.23
-
33.91

263.29

-1.40
0.00

-1.40

26.51
92.33

118.84

14.52
0.25
1.75
10.77
-
1.67

28.96

-

-

-
-
-

-

-

-

-

-

-

-
-
-
-
-

-

TOTAL   EAGF  EXPENDITURE 

42 181.20

43 454.05

44 046.01

43 970.08

44 745.59

45 302.14

44 292.65

Of which :

 EXPENDITURE funded by budget current financial year appropriations  - Fund source C1  
 EXPENDITURE funded by assigned revenue collected in current financial year - Fund source C4  
EXPENDITURE funded by assigned revenue carried over from previous financial year - Fund source C5  

05 02 16   Sugar Restructuring Fund (fund sources C4 and C5)  (*)

TOTAL   EXPENDITURE 

40 934.19
87.47
1 159.54

1 284.10

41 408.17
569.77
1 476.11

3 017.69

43 794.08
105.53
146.41

330.30

42 839.19
225.34
905.55

187.94

43 893.98
409.00
442.62

109.70

43 930.07
120.71
1 251.36

-

42 909.53
672.91
710.21

-

43 465.30

46 471.74

44 376.31

44 158.01

44 855.29

45 302.14

44 292.65

(*)  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006 (Temporary restructuring amounts in the sugar sector)

60 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION  OF  EAGF EXPENDITURE  BY  SECTOR  AND  MEASURE   -  2008  to  2014  Financial years

ANNEX   18

Commitment Appropriations

 In EUR million 

 SECTOR AND MEASURE

2008

2009

2010

2011

2012

2013

2014

 DIRECT AIDS

 DECOUPLED DIRECT AIDS

   SPS  -  Single Payment Scheme  
   SAPS  -  Single Area Payment Scheme
   Separate SUGAR Payment

   Separate FRUIT AND VEGETABLES Payment

   SPECIFIC SUPPORT (article 68) - decoupled direct aids

   Separate SOFT FRUIT payment

   Other (decoupled direct aids)

 OTHER  DIRECT AIDS  

 ADDITIONAL AMOUNTS OF AID

 REIMBURSEMENT OF DIRECT AIDS IN RELATION TO FINANCIAL
 DISCIPLINE

31 414.469

32 794.095

33 825.039

36 830.388

37 665.465

38 842.109

38 952.055

28 233.837
2 974.387

206.245

-
-

-

-

28 805.562
3 723.437

252.936

12.161
-

-

-

29 070.902

31 081.826

31 080.529

31 393.933

30 834.240

4 460.928

5 084.280

5 915.682

6 681.197

7 366.437

281.033

12.176

-

-

-

270.215

12.177

381.891

-

-

281.153

12.332

376.755

-

-0.985

280.142

12.290

463.237

11.480

-0.169

274.493

11.942

457.416

11.371

-3.843

5 620.408
533.700

5 777.592
542.232

5 847.022

3 347.044

3 213.927

2 815.995

2 707.591

3.670

0.597

0.638

0.173

0.033

-

-

-

-

-

-

-

Sub-total  DIRECT AIDS

37 568.577

39 113.919

39 675.731

40 178.030

40 880.030

41 658.277

41 659.679

 INTERVENTION IN AGRICULTURAL MARKETS 
 (Including Fisheries)

 CEREALS

   -  Export refunds
   -  Storage

   -  Market measures and other interventions

 SUGAR

   -  Export refunds
   -  Storage
   -  Market measures and other interventions

 OLIVE OIL

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 FLAX  AND  HEMP

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 COTTON

   -  Market measures and other interventions

 FRUITS  AND  VEGETABLES  

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 PRODUCTS OF THE WINE-GROWING SECTOR

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 TOBACCO

   -  Market measures and other interventions

 RICE

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 OTHER PRODUCTS / OTHER MEASURES (1)

   -  Export refunds
   -  Storage 

-51.296

9.701

-100.728

39.732

475.556

501.339

-26.747

0.965

45.145

-

0.013

45.133

20.990

-

1.873

19.117

-

-

65.063

0.854

24.079

40.129

146.955

179.111

-32.370

0.214

54.486

-0.006

-

54.492

21.016

-

0.407

20.609

0.097

0.097

135.067

-156.215

-0.372

95.717

39.723

9.985

9.796

0.432

-0.242

53.174

-

7.927

45.248

18.847

-

0.049

18.799

9.967

9.967

0.052

-189.472

33.205

2.201

1.475

0.000

0.725

44.154

0.010

-

44.144

20.272

-

1.249

19.023

10.006

10.006

41.873

0.222

1.575

40.077

-0.234

-0.005

-

-0.230

55.349

-

12.190

43.158

15.044

-

0.045

14.999

10.117

10.117

0.088

-

0.089

-0.001

-0.147

0.045

-

-0.192

60.939

-

17.204

43.734

7.038

-

-

7.038

10.103

10.103

2.458

2.458

-

-

0.457

0.264

-

0.193

43.031

-

-0.050

43.080

0.140

-

-

0.140

6.134

6.134

1 153.035

793.663

836.722

1 127.882

1 071.205

1 138.086

1 010.528

18.595

0.093

5.165

0.028

0.388

-

0.050

-

0.137

-

1.192

-

0.002

-

1 134.347

788.471

836.334

1 127.833

1 071.068

1 136.894

1 010.526

1 170.002

1 311.716

1 309.240

1 104.263

1 072.050

1 044.232

1 022.390

14.538

202.149
953.316

6.280

6.280

-

-

-
-

7.344

70.843
1 233.529

1.128

1.128

-0.032

-0.032

-
-

0.686

12.264
1 296.290

0.716

0.716

-

-

-
-

0.297

1.922
1 102.044

0.078

0.148
1 071.825

0.043

0.704
1 043.485

-

1.011
1 021.379

0.379

0.379

0.007

0.007

-
-

-

-

-

-

-
-

-

-

-

-

-
-

-

-

0.006

0.006

-
-

136.464

127.137

121.578

143.449

101.280

2.251

2.277

-

-

-

-

-

-

-

-

-

-

-

-

2.251

70.349

0.063

7.102

63.185

-

-

2.277

71.789

0.017

4.143

67.630

   -  Market measures and other interventions

136.464

127.137

121.578

143.449

101.280

 MILK AND MILK PRODUCTS

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

147.994

28.832

33.891

85.271

370.613

181.100

106.837

82.676

61 

529.086

186.444

-23.288

365.930

5.082

5.419

-64.666

64.330

67.010

0.173

-2.391

69.228

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION  OF  EAGF EXPENDITURE  BY  SECTOR  AND  MEASURE   -  2008  to  2014  Financial years

ANNEX   18

Commitment Appropriations

 In EUR million 

 SECTOR AND MEASURE

2008

2009

2010

2011

2012

2013

2014

 BEEF AND VEAL

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 SHEEPMEAT AND GOATMEAT

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 PIGMEAT, EGGS AND POULTRY 

   -  Export refunds
   -  Storage 

   -  Market measures and other interventions

 FISH

   -  Export refunds
   -  Storage 
   -  Direct Payments reserved for EAGF  -  Others

47.227

33.147

-0.002

14.082

-

-

-

-

258.874

200.546

37.007

21.321

51.752

-

-
51.752

59.343

31.640

0.000

27.704

-

-

-

-

196.490

154.653

3.616

38.220

29.416

-

-
29.416

24.556

25.349

-

-0.793

-

-

-

-

136.147

111.396

0.490

24.262

30.440

-

-

55.648

55.778

0.006

-0.136

-

-

-

-

188.304

103.599

56.325

28.380

29.958

-

-

37.335

37.193

-

0.142

-

-

-

-

134.421

99.749

5.818

28.854

30.473

-

-

6.489

6.489

-

0.000

-

-

-

-

80.522

49.670

-

30.852

32.222

-

-

30.440

29.958

30.473

32.222

0.444

0.444

-

0.000

-

-

-

-

32.922

1.157

-

31.764

-

-

-

-

Sub-total  INTERVENTION IN AGRICULTURAL MARKETS

3 462.025

3 177.091

3 215.526

2 575.391

2 635.922

2 452.173

2 192.577

 OTHER MEASURES EXPENDITURE

 NON-ANNEX I PRODUCTS  - Export refunds

118.121

89.684

51.349

12.737

9.124

4.880

0.129

 FOOD PROGRAMES 

   -  Food aid (Export refunds)
   -  Programmes for deprived persons (Others)

 POSEI  

   -  Storage
   -  Other measures and interventionss 

345.047

0.630

344.417

232.679

0.353
232.327

477.912

0.021

477.890

224.271

-
224.271

465.547

0.058

465.489

234.173

-
234.173

514.980

0.009

514.971

223.718

-
223.718

515.071

-

515.071

227.654

-
227.654

491.529

0.001

491.528

225.394

-
225.394

-7.239

-

-7.239

238.478

-
238.478

 RURAL  DEVELOPMENT (financed by ex-EAGGF Guarantee Section)  

-14.052

-13.282

-7.136

-6.632

-2.799

-1.028

-1.397

 POLICY STRATEGY AND COORDINATION OF AGRICULTURE & RD P.A.

29.369

38.144

38.388

25.132

45.076

26.730

28.960

 AUDIT OF AGRICULTURAL EXPENDITURE

-29.517

-108.686

-42.586

76.445

71.234

119.253

26.510

 SETTLEMENT OF DISPUTES  

0.215

35.472

-

-

39.134

0.325

92.328

 PROMOTION  AND  INFORMATION  ACTIONS  

 Payments by Member States  

 Direct Payments by the European Community  

 Other measures

 VETERINARY  MEASURES  

 OTHER  MEASURES (2)

53.185

49.431

3.754

47.426

46.514

0.911

47.611

46.402

1.209

47.255

46.267

0.998

-0.010

48.713

47.380

1.326

0.007

51.476

50.129

1.347

-

407.751

364.349

359.857

314.576

268.410

265.923

54.730

53.195

1.496

0.038

-

7.798

7.756

7.556

8.442

8.023

7.208

7.899

Sub-total  OTHER MEASURES EXPENDITURE

1 150.595

1 163.044

1 154.758

1 216.655

1 229.642

1 191.689

440.397

TOTAL EAGF EXPENDITURE 42 181.197

43 454.054

44 046.015

43 970.076

44 745.595

45 302.139

44 292.653

 SUGAR  RESTRUCTURING  FUND  (3)

1 284.100

3 017.690

330.297

187.936

109.699

-

-

TOTAL  EXPENDITURE 43 465.297

46 471.744

44 376.312

44 158.011

44 855.293

45 302.139

44 292.653

(1)  'Dried Fodder', 'Hops' and 'Other measures Plant products'
(2)  Support of administrative expenditure Agriculture and Rural Development Policy Area
(3)  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006. Temporary restructuring amounts in the sugar sector

62 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

ANNEX   19

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

 In EUR million and in %

EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  SECTOR (2008  to  2014 Financial years)

SECTOR                       

2008

2009

2010

2011

2012

2013

2014

MIO Euro

%

MIO Euro

%

MIO Euro

%

MIO Euro

%

MIO Euro

%

MIO Euro

%

MIO Euro

%

SPS - Single Payment Scheme
SAPS - Single Area Payment Scheme
Separate SUGAR Payment
Separate FRUIT &  VEGETABLES Payment
Specific support (article 68) - decoupled direct aids
Separate SOFT FRUIT payment
Other (decoupled direct aids)
Other Direct aids
Additional amounts of aids
Reimbursement of direct aids in relation to financial 
discipline

28 233.8
2 974.4
206.2
-
-
-
-
5 620.4
533.7

66.9%
7.1%
0.5%
-
-
-
-
13.3%
1.3%

28 805.6
3 723.4
252.9
12.2
-
-
-
5 777.6
542.2

66.3%
8.6%
0.6%
0.0%
-
-
-
13.3%
1.2%

29 070.9
4 460.9
281.0
12.2
-
-
-
5 847.0
3.7

66.0%
10.1%
0.6%
0.0%
-
-
-
13.3%
0.0%

31 081.8
5 084.3
270.2
12.2
381.9
-
-
3 347.0
0.6

70.7%
11.6%
0.6%
0.0%
0.9%
-
-
7.6%
0.0%

31 080.5
5 915.7
281.2
12.3
376.8
-
-1.0
3 213.9
0.6

69.5%
13.2%
0.6%
0.0%
0.8%
-
0.0%
7.2%
0.0%

31 393.9
6 681.2
280.1
12.3
463.2
11.5
-0.2
2 816.0
0.2

69.3%
14.7%
0.6%
0.0%
1.0%
0.0%
0.0%
6.2%
0.0%

30 834.2
7 366.4
274.5
11.9
457.4
11.4
-3.8
2 707.6
0.0

69.6%
16.6%
0.6%
0.0%
1.0%
0.0%
0.0%
6.1%
0.0%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

DIRECT  AIDS

37 568.6

89.1%

39 113.9

90.0%

39 675.7

90.1%

40 178.0

91.4%

40 880.0

91.4%

41 658.3

92.0%

41 659.7

94.1%

CEREALS
SUGAR
OLIVE OIL
DRIED FODDER & GRAIN LEGUMES
TEXTILE PLANTS  (1)
FRUITS  AND  VEGETABLES
PRODUCTS OF THE WINE-GROWING SECTOR
TOBACCO
OTHER PLANT PRODUCTS  (2)

-51.3
475.6
45.1
136.1
21.0
1 153.0
1 170.0
6.3
-

-0.1%
1.1%
0.1%
0.3%
0.0%
2.7%
2.8%
0.0%
-

65.1
147.0
54.5
126.6
21.1
793.7
1 311.7
1.1
0.0

0.1%
0.3%
0.1%
0.3%
0.0%
1.8%
3.0%
0.0%
-

135.1
10.0
53.2
121.6
28.8
836.7
1 309.2
0.7
-

0.3%
0.0%
0.1%
0.3%
0.1%
1.9%
3.0%
0.0%
-

-156.2
2.2
44.2
141.2
30.3
1 127.9
1 104.3
0.4
2.3

-0.4%
0.0%
0.1%
0.3%
0.1%
2.6%
2.5%
0.0%
0.0%

41.9
-0.2
55.3
99.0
25.2
1 071.2
1 072.0
-
2.3

0.1%
0.0%
0.1%
0.2%
0.1%
2.4%
2.4%
-
0.0%

0.1
-0.1
60.9
0.0
17.1
1 138.1
1 044.2
-
2.3

0.0%
0.0%
0.1%
0.0%
0.0%
2.5%
2.3%
-
0.0%

2.5
0.5
43.0
0.0
6.3
1 010.5
1 022.4
-
2.3

PLANT PRODUCTS

2 955.8

7.0%

2 520.6

5.8%

2 495.3

5.7%

2 296.4

5.2%

2 366.7

5.3%

2 262.6

5.0%

2 087.4

MILK AND MILK PRODUCTS
BEEF AND VEAL
SHEEPMEAT AND GOATMEAT
PIGMEAT, EGGS AND POULTRY
OTHERS
FISH

ANIMAL PRODUCTS

NON-ANNEX I  PRODUCTS 
FOOD PROGRAMMES
POSEI  
VETERINARY  MEASURES
MONITORING AND  PREVENTION MEASURES
AUDIT OF AGRICULTURAL EXPENDITURE
SETTLEMENT OF DISPUTES
PROMOTION MEASURES
POLICY STRATEGY AND COORDINATION
OTHER  MEASURES  (3)  

148.0
47.2
-
258.9
0.0
51.8

505.8

118.1
345.0
232.7
407.8
6.5
-36.0
0.21
53.2
29.4
8.2

0.4%
0.1%
-
0.6%
0.0%
0.1%

1.2%

0.3%
0.8%
0.6%
1.0%
0.0%
-0.1%
0.0%
0.1%
0.1%
0.0%

370.6
59.3
-
196.5
-
29.4

655.9

89.7
477.9
224.3
364.3
0.0
-108.7
35.47
47.4
38.1
8.3

0.9%
0.1%
-
0.5%
-
0.1%

1.5%

0.2%
1.1%
0.5%
0.8%
0.0%
-0.3%
0.1%
0.1%
0.1%
0.0%

529.1
24.6
-
136.1
0.0
30.4

720.2

51.3
465.5
234.2
359.9
-
-42.6
-
47.6
38.4
7.6

1.2%
0.1%
-
0.3%
0.0%
0.1%

1.6%

0.1%
1.1%
0.5%
0.8%
-
-0.1%
-
0.1%
0.1%
0.0%

5.1
55.6
-
188.3
-
30.0

279.0

12.7
515.0
223.7
314.6
-
76.4
-
47.3
25.1
8.4

0.0%
0.1%
-
0.4%
-
0.1%

0.6%

0.0%
1.2%
0.5%
0.7%
-
0.2%
-
0.1%
0.1%
0.0%

67.0
37.3
-
134.4
-
30.5

269.2

9.1
515.1
227.7
268.4
-
71.2
39.1
48.7
45.1
8.0

0.1%
0.1%
-
0.3%
-
0.1%

0.6%

0.0%
1.2%
0.5%
0.6%
-
0.2%
0.1%
0.1%
0.1%
0.0%

70.3
6.5
-
80.5
-
32.2

189.6

4.9
491.5
225.4
265.9
-
119.3
0.3
51.5
26.7
7.2

0.2%
0.0%
-
0.2%
-
0.1%

0.4%

0.0%
1.1%
0.5%
0.6%
-
0.3%
0.0%
0.1%
0.1%
0.0%

71.8
0.4
-
32.9
-
-

105.2

0.1
-7.2
238.5
-
-
26.5
92.3
54.7
29.0
7.9

0.0%
0.0%
0.1%
0.0%
0.0%
2.3%
2.3%
-
0.0%

4.7%

0.2%
0.0%
-
0.1%
-
-

0.2%

0.0%
0.0%
0.5%
-
-
0.1%
0.2%
0.1%
0.1%
0.0%

OTHERS

1 165.0

2.8%

1 176.9

2.7%

1 161.9

2.6%

1 223.3

2.8%

1 232.4

2.8%

1 192.7

2.6%

441.8

1.0%

 RURAL  DEVELOPMENT

-14.1

0.0%

-13.3

0.0%

-7.1

0.0%

-6.6

0.0%

-2.8

0.0%

-1.0

0.0%

-1.4

0.0%

TOTAL EXPENDITURE  

42 181.2

100% 43 454.1

100% 44 046.0

100% 43 970.1

100%

44 745.6

100% 45 302.1

100%

44 292.7

100%

(1) Flax & Hemp, Cotton
(2) Financial years 2008 to 2010 : Rice  ///  Financial years 2011 to 2014 : Rice, Hops
(3) Other measures and Support Administrative expenditure Agriculture and Rural Development Policy area

63 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

 In EUR million and in %

EU 28

2013

EAGF

2014

EAGF

645.0

537.5

838.1

946.0

1.4%

1.2%

1.9%

2.1%

612.3

602.1

893.9

937.2

1.4%

1.4%

2.0%

2.1%

TOTAL

653.4

425.0

768.9

955.2

1.5%

0.9%

1.7%

2.1%

5 446.7

12.1%

5 355.1

11.8%

5 197.3

11.7%

91.4

1 293.2

2 416.4

0.2%

2.9%

5.4%

95.4

1 258.0

2 346.2

0.2%

2.8%

5.2%

100.3

1 235.3

2 292.6

0.2%

2.8%

5.2%

2012

SRF (2)

3.7

0.0

0.0

1.1

2.9

0.0

0.0

0.0

3.4%

0.0%

0.0%

1.0%

2.6%

0.0%

0.0%

0.0%

Commitment Appropriations

Member 
State

EAGF

2008

SRF (2)

TOTAL

EAGF

2009

SRF (2)

TOTAL

EAGF

EU 27

2010

SRF (2)

TOTAL

EAGF

2011

SRF (2)

TOTAL

EAGF

EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2008  to  2014 Financial years

ANNEX  20   

854.5

178.3

445.6

1 061.3

2.0%

0.4%

1.0%

2.4%

717.6

225.7

502.7

1 038.8

1.7%

0.5%

1.2%

2.4%

178.0

2.2

54.8

36.5

5.9%

0.1%

1.8%

1.2%

895.6

227.9

557.4

1 075.4

1.9%

0.5%

1.2%

2.3%

679.3

293.0

608.6

1 006.4

1.5%

0.7%

1.4%

2.3%

4.1

0.8

0.0

0.0

1.2%

0.3%

0.0%

0.0%

683.4

293.8

608.6

1 006.4

1.5%

0.7%

1.4%

2.3%

637.5

316.6

669.3

963.8

1.4%

0.7%

1.5%

2.2%

7.1

0.0

0.0

3.2

3.8%

0.0%

0.0%

1.7%

644.6

316.6

669.3

967.0

1.5%

0.7%

1.5%

2.2%

649.6

425.0

768.9

954.1

1.5%

0.9%

1.7%

2.1%

5 704.0

13.1%

5 715.3

13.2%

660.5

21.9%

6 375.8

13.7%

5 697.9

12.9%

27.1

8.2%

5 725.0

12.9%

5 518.8

12.6%

13.0

6.9%

5 531.8

12.5%

5 443.8

12.2%

747.9

1.8%

106.6

8.3%

178.3

401.7

1 061.3

0.4%

1.0%

2.5%

5 704.0

13.5%

41.7

0.1%

-

43.9

-

-

-

0.0%

3.4%

0.0%

0.0%

0.0%

2 553.8

6.1%

5 864.1

13.9%

8 946.9

21.2%

-

-

73.8

69.1

42.9

-

5.7%

5.4%

3.3%

-

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

EU (1)

1 306.3

3.1%

149.9

11.7%

1 456.2

41.7

2 627.6

0.1%

3.4%

6.0%

54.7

1 336.4

2 594.4

0.1%

3.1%

6.0%

0.0

0.6

65.0

54.7

1 336.9

2 659.5

0.1%

2.9%

5.7%

66.6

1 300.4

2 504.7

0.2%

3.0%

5.7%

0.0

0.2

0.0

0.0%

0.1%

0.0%

66.6

1 300.6

2 504.7

0.2%

2.9%

5.6%

74.7

1 314.9

2 425.0

0.2%

3.0%

5.5%

0.0

0.0

0.0

0.0%

0.0%

0.0%

74.7

1 315.0

2 425.0

0.2%

3.0%

5.5%

91.4

1 293.2

2 416.4

0.2%

2.9%

5.4%

0.0%

0.0%

2.2%

7.6%

5 933.2

13.7%

5 986.4

13.8%

229.8

6 216.1

13.4%

5 944.2

13.5% 134.1

40.6%

6 078.3

13.7%

5 906.4

13.4%

38.1

20.3%

5 944.5

13.5%

5 847.3

13.1%

21.4

19.5%

5 868.7

13.1%

5 935.4

13.1%

5 582.8

12.6%

8 989.8

20.7%

8 920.1

20.5%

575.3

19.1%

9 495.4

20.4%

8 908.8

20.2%

17.8

5.4%

8 926.5

20.1%

8 762.0

19.9%

28.9

15.4%

8 790.9

19.9%

8 642.4

19.3%

13.3

12.1%

8 655.7

19.3%

8 601.9

19.0%

8 370.1

18.9%

-

-

-

-

-

4 660.6

11.0%

525.6

40.9%

5 186.3

11.9%

4 930.0

11.3%

226.0

28.1

63.3

173.9

35.3

513.6

2.6

977.4

741.6

1 453.3

717.7

474.0

61.8

165.2

559.9

745.1

3 494.9

506.9

0.1%

0.1%

0.4%

0.1%

1.2%

0.0%

2.3%

1.8%

3.4%

1.7%

1.1%

0.1%

0.4%

1.3%

1.8%

8.3%

1.2%

-

36.9

-

-

45.9

-

43.2

3.9

-

19.5

-

34.2

35.1

26.2

27.4

-

-

0.0%

2.9%

0.0%

0.0%

3.6%

0.0%

3.4%

0.3%

0.0%

1.5%

0.0%

2.7%

2.7%

2.0%

2.1%

0.0%

0.0%

28.1

100.2

173.9

35.3

559.5

2.6

1 020.6

745.5

1 453.3

737.2

474.0

96.0

200.3

586.0

772.5

3 494.9

506.9

0.1%

0.2%

0.4%

0.1%

1.3%

0.0%

2.3%

1.7%

3.3%

1.7%

1.1%

0.2%

0.5%

1.3%

1.8%

8.0%

1.2%

38.8

80.7

218.0

35.5

758.0

3.6

1 077.4

747.0

1 749.7

722.6

596.2

77.1

220.4

574.6

751.8

3 333.8

446.6

0.1%

0.2%

0.5%

0.1%

1.7%

0.0%

2.5%

1.7%

4.0%

1.7%

1.4%

0.2%

0.5%

1.3%

1.7%

7.7%

1.0%

0.0

29.5

16.8

0.0

214.0

0.0

116.0

28.4

287.5

10.2

2.0

27.3

53.7

37.8

24.1

141.7

0.0

-

7.5%

0.0%

1.0%

0.6%

0.0%

7.1%

0.0%

3.8%

0.9%

9.5%

0.3%

0.1%

0.9%

1.8%

1.3%

0.8%

4.7%

0.0%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.0

0.0%

96.4

0.2%

5 156.0

11.1%

4 852.7

11.0%

76.1

23.0%

4 928.8

11.1%

4 806.5

10.9%

46.1

24.5%

4 852.6

11.0%

4 787.0

10.7%

26.9

24.5%

4 813.9

10.7%

4 662.3

10.3%

4 516.1

10.2%

38.8

110.3

234.8

35.5

972.0

3.6

1 193.3

775.4

2 037.2

732.8

598.3

104.4

274.1

612.4

776.0

3 475.6

446.6

0.1%

0.2%

0.5%

0.1%

2.1%

0.0%

2.6%

1.7%

4.4%

1.6%

1.3%

0.2%

0.6%

1.3%

1.7%

7.5%

1.0%

43.9

96.8

268.2

36.0

0.1%

0.2%

0.6%

0.1%

0.0

2.8

0.0

0.0

0.0%

0.8%

0.0%

0.0%

43.9

99.6

268.2

36.0

955.0

2.2%

10.2

3.1%

965.2

4.2

1 022.5

743.8

2 058.6

761.2

670.8

91.0

274.3

598.3

739.5

0.0%

2.3%

1.7%

4.7%

1.7%

1.5%

0.2%

0.6%

1.4%

1.7%

0.0

5.4

5.0

7.7

3.5

3.6

1.5

3.4

1.5

2.5

0.0%

1.6%

1.5%

2.3%

1.1%

1.1%

0.4%

1.0%

0.5%

0.8%

4.2

1 027.9

748.9

2 066.3

764.7

674.5

92.5

277.6

599.8

742.1

3 375.4

7.7%

22.8

6.9%

3 398.2

443.9

1.0%

0.0

0.0%

443.9

0.1%

0.2%

0.6%

0.1%

2.2%

0.0%

2.3%

1.7%

4.7%

1.7%

1.5%

0.2%

0.6%

1.4%

1.7%

7.7%

1.0%

42.6

109.3

279.8

34.8

0.1%

0.2%

0.6%

0.1%

0.0

3.2

0.1

0.0

0.0%

1.7%

0.0%

0.0%

42.6

112.5

279.8

34.8

1 053.5

2.4%

11.7

6.2%

1 065.2

4.4

942.1

745.9

0.0%

2.1%

1.7%

0.0

4.5

1.2

0.0%

2.4%

0.6%

4.4

946.6

747.0

2 483.2

6%

12.0

6.4%

2 495.1

769.5

797.2

108.8

297.7

497.2

700.9

3 322.2

385.6

1.7%

1.8%

0.2%

0.7%

1.1%

1.6%

7.6%

0.9%

4.3

4.8

0.0

1.1

2.3

6.3

0.0

0.0

2.3%

2.6%

0.0%

0.6%

1.2%

3.4%

0.0%

0.0%

773.7

802.1

108.8

298.8

499.5

707.2

3 322.2

385.6

0.1%

0.3%

0.6%

0.1%

2.4%

0.0%

2.1%

1.7%

5.7%

1.8%

1.8%

0.2%

0.7%

1.1%

1.6%

7.5%

0.9%

46.2

126.8

330.4

35.0

0.1%

0.3%

0.7%

0.1%

0.0

0.8

1.7

0.0

0.0%

0.8%

1.5%

0.0%

46.2

127.6

332.1

35.0

1 144.1

2.6%

21.3

19.4%

1 165.4

5.6

927.5

743.9

0.0%

2.1%

1.7%

0.0

0.1

0.0

0.0%

0.1%

0.0%

5.6

927.6

743.9

2 836.1

6%

11.7

10.6%

2 847.7

775.6

1 022.3

125.3

332.6

550.4

713.2

3 351.7

359.8

1.7%

2.3%

0.3%

0.7%

1.2%

1.6%

7.5%

0.8%

0.1

0.0

0.0

0.0

1.9

2.7

0.0

0.0

0.1%

0.0%

0.0%

0.0%

1.8%

2.5%

0.0%

0.0%

775.7

1 022.3

125.3

332.6

552.3

715.9

3 351.7

359.8

0.1%

0.3%

0.7%

0.1%

2.6%

0.0%

2.1%

1.7%

6.3%

1.7%

2.3%

0.3%

0.7%

1.2%

1.6%

7.5%

0.8%

50.2

148.4

357.2

34.3

1 272.0

5.7

905.6

730.0

3 184.5

769.4

1 206.8

138.8

363.5

541.5

701.9

3 331.3

340.2

0.1%

0.3%

0.8%

0.1%

2.8%

0.0%

2.0%

1.6%

7%

1.7%

2.7%

0.3%

0.8%

1.2%

1.5%

7.4%

0.8%

57.0

147.8

384.1

33.5

1 336.9

5.6

852.2

720.6

3 215.3

736.1

1 334.5

146.5

380.9

524.7

693.7

3 241.8

45.2

0.1%

0.3%

0.9%

0.1%

3.0%

0.0%

1.9%

1.6%

7%

1.7%

3.0%

0.3%

0.9%

1.2%

1.6%

7.3%

0.1%

MS

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

EU (1)

TOTAL EAGF

42 181.2 100%

43 454.1 100%

44 046.0 100%

43 970.1 100%

44 745.6 100%

45 302.1 100%

44 292.7 100%

SRF (2)

1 284.1 100%

3 017.7 100%

330.3 100%

187.9 100%

109.7 100%

-

-

-

-

 TOTAL  EXPENDITURE

43 465.3 100%

46 471.7 100%

44 376.3 100%

44 158.0 100%

44 855.3 100%

45 302.1 100%

44 292.7 100%

(1) Expenditure made directly by the Commission
(2) SRF : Sugar Restructuring Fund.  Payments made on the basis of the assigend revenue foreseen in article 11 of Regulation 320/2006. Temporary restructuring amounts in the sugar sector

64 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EA GF -  EUROPEA N A GRICULT URA L GUA RA NT EE FUND

EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  AIDS  BY  MEASURE  
2008 to 2014 Financial years

ANNEX  21

Commitment Appropriations

BUDGET 
LINE

MEASURE

2008

2009

2010

2011

2012

2013

2014

 In EUR million

05 03 01 01   SPS (single payment scheme)
05 03 01 02   SAPS (single area payment scheme)
05 03 01 03   Separate sugar payment
05 03 01 04   Separate fruit and vegetables payment
05 03 01 05   Specific support (article 68) — Decoupled direct aids
05 03 01 06   Separate soft fruit payment
05 03 01 99   Other (decoupled direct aids)

28 233.837
2 974.387
206.245
-
-

28 805.562
3 723.437
252.936
12.161
-

29 070.902
4 460.928
281.033
12.176
-

31 081.826
5 084.280
270.215
12.177
381.891

31 080.529
5 915.682
281.153
12.332
376.755

-

-

0.000

0.000

-0.985

31 393.933
6 681.197
280.142
12.290
463.237
11.480
-0.169

30 834.240
7 366.437
274.493
11.942
457.416
11.371
-3.843

05 03 01    Decoupled direct aids

31 414.469

32 794.095

33 825.039

36 830.388

37 665.465

38 842.109

38 952.055

05 03 02 01   Crop area payments
05 03 02 04   Supplementary aid for durum wheat: traditional production zones
05 03 02 05   Production aid for seeds
05 03 02 06   Suckler-cow premium
05 03 02 07   Additional suckler-cow premium
05 03 02 08   Beef special premium
05 03 02 09   Beef slaughter premium — Calves
05 03 02 10   Beef slaughter premium — Adults
05 03 02 13   Sheep and goat premium
05 03 02 14   Sheep and goat supplementary premium
05 03 02 16   Dairy premium
05 03 02 17   Additional payments for milk producers
05 03 02 18   Payments to starch potato producers
05 03 02 19   Area aid for rice
05 03 02 21   Aid for olive groves
05 03 02 22   Tobacco premium
05 03 02 23   Hops area aid
05 03 02 24   Specific quality premium for durum wheat
05 03 02 25   Protein crop premium
05 03 02 26   Area payments for nuts
05 03 02 27   Aid for energy crops
05 03 02 28   Aid for silkworms
05 03 02 29   Area aid for dried grapes
05 03 02 36   Payments for specific types of farming and quality production
05 03 02 39   Additional amount for sugar beet and cane producers
05 03 02 40   Area aid for cotton
05 03 02 41   Transitional fruit and vegetables payment — Tomatoes

05 03 02 42  

Transitional fruit and vegetables payment — Other products than 
tomatoes

05 03 02 43   Transitional soft fruit payment
05 03 02 44   Specific support (article 68) — Coupled direct aids
05 03 02 50   POSEI — Community support programmes
05 03 02 51   POSEI — Other direct aids and earlier regimes
05 03 02 52   POSEI — Aegean Islands
05 03 02 99   Other (direct aids)

1 432.236
46.105
20.044
1 153.842
51.777
90.500
121.005
224.140
239.900
74.151
0.189
0.055
103.507
168.102
99.410
301.423
2.467
79.191
42.559
86.494
72.111
0.548
111.928
422.876
25.157
247.548
-

-

-
-
372.256
21.191
16.792
-7.096

1 448.669
49.060
23.166
1 153.142
51.724
90.641
117.618
221.276
232.869
72.391
-
-
103.238
164.364
96.040
300.612
2.485
87.675
32.942
92.207
53.697
0.446
0.032
428.728
22.870
216.879
144.221

149.247

7.390
-
375.202
20.898
16.479
1.385

1 434.867
47.455
25.127
1 139.054
51.566
92.119
114.699
218.049
246.946
74.767
-
-
103.818
168.912
97.345
295.845
2.516
80.676
42.671
94.026
73.696
0.436
-
434.091
51.614
221.737
141.448

157.733

9.096
-
386.198
21.025
18.487
1.002

3.754
-0.634
23.216
931.759
50.119
71.615
7.665
51.636
23.053
7.020
-
-
81.221
154.271
2.442
0.257
0.000
0.246
49.640
87.644
1.189
0.403
-
123.321
45.225
247.266
139.349

55.666

10.728
747.991
415.970
0.138
17.274
-2.402

3.414
-0.838
22.416
933.971
49.788
72.726
7.343
50.473
22.340
6.824
-
-
100.487
152.840
1.260
0.098
0.000
-0.161
43.564
87.714
0.201
0.356
-
113.883
23.007
245.812
20.434

34.728

10.957
785.514
411.085
0.010
17.898
-4.216

3.618
0.191
0.189
921.054
48.978
0.149
0.004
0.410
21.139
6.821
-
-
0.135
0.265
0.284
0.038
0.000
0.347
0.719
0.786
-
0.415
-
1.307
20.940
242.262
0.740

34.293

-
-
-
899.017
47.369
-
-
-
21.867
6.784
-
-
-
-
-
-
-
-
-
-
-
0.398
-
0.081
18.513
231.805
-

0.018

0.007
1 046.506
457.955
0.000
16.156
-9.714

-
1 062.363
409.732
-
16.316
-6.672

05 03 02    Other direct aids 

5 620.408

5 777.592

5 847.022

3 347.044

3 213.927

2 815.995

2 707.591

05 03 03    Additional amounts of aid

533.700

542.232

3.670

0.597

0.638

0.173

0.033

05 03 09    Reimbursement of direct aids in relation to financial discipline

-

-

-

-

-

-

-

 EXPENDITURE funded by budget current financial year appropriations - Fund source C1  

 EXPENDITURE funded by assigned revenue collected in current financial year - Fund source C4  

EXPENDITURE funded by assigned revenue carried over from previous financial year - Fund source C5  

36 771.702
-
796.875

37 778.700
204.845
1 130.374

39 430.879
104.173
140.679

39 676.534
-
501.496

40 206.902
242.413
430.715

40 556.119
-
1 102.158

40 579.229
640.496
439.954

TOTAL  EAGF  DIRECT  AIDS  EXPENDITURE 

37 568.577 39 113.919 39 675.731 40 178.030 40 880.030 41 658.277 41 659.679

65 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

ANNEX  22

EVOLUTION  OF  EAGF  DIRECT  AIDS  EXPENDITURE  BY  SECTOR  

2008  to  2014 Financial years

Commitment Appropriations

In EUR million

SECTOR

2008

2009

2010

2011

2012

2013

2014

SPS (single payment scheme)
SAPS (single area payment scheme)
Separate sugar payment
Separate fruit and vegetables payment
Specific support (article 68) — Decoupled 
direct aids
Separate soft fruit payment
Other (decoupled direct aids)
Additional amounts of aid
Reimbursement of direct aids in relation to 
financial discipline

CEREALS
SUGAR
OLIVE OIL
FRUITS  AND  VEGETABLES
RICE
SEEDS
HOPS
SILKWORMS
COTTON
TOBACCO
MILK AND MILK PRODUCTS
BEEF AND VEAL
SHEEPMEAT AND GOATMEAT
POSEI  
OTHER PRODUCTS
SPECIFIC TYPES OF FARMING & QUALITY 
PRODUCTION *
SPECIFIC SUPPORT (ARTICLE 68) - COUPLED 
DIRECT AIDS

31 948.17

33 336.33

33 828.71

36 830.99

37 666.10

38 842.28

38 952.09

28 233.84
2 974.39
206.25
-

-

-
-
533.70

-

28 805.56
3 723.44
252.94
12.16

-

-
-
542.23

-

29 070.90
4 460.93
281.03
12.18

-

-
-
3.67

-

31 081.83
5 084.28
270.21
12.18

381.89

-
-
0.60

-

31 080.53
5 915.68
281.15
12.33

376.75

-
-0.99
0.64

-

31 393.93
6 681.20
280.14
12.29

463.24

11.48
-0.17
0.17

-

30 834.24
7 366.44
274.49
11.94

457.42

11.37
-3.84
0.03

-

5 620.41

5 777.59

5 847.02

3 347.04

3 213.93

2 815.99

2 707.59

1 854.63
51.76
126.28
301.93
168.24
20.04
2.47
0.55
260.65
310.45
18.78
1 766.54
333.63
410.24
-5.78
-

1 672.04
22.87
96.04
496.34
164.36
23.17
2.49
0.45
216.88
300.61
0.00
1 634.40
305.26
412.58
1.39
428.73

1 679.36
51.61
97.35
506.12
168.91
25.13
2.52
0.44
221.74
295.85
0.00
1 615.49
321.71
425.71
1.00
434.09

54.20
45.22
2.44
374.61
154.27
23.22
0.00
0.40
247.27
0.26
-
1 112.79
30.07
433.38
-2.40
123.32

46.18
23.01
1.26
254.32
152.84
22.42
-
0.36
245.81
0.10
-
1 114.30
29.16
428.99
-4.22
113.88

4.88
20.94
0.28
35.96
0.26
0.19
-
0.42
242.26
0.04
-
970.59
27.96
474.11
-9.71
1.31

-
18.51
-
0.02
-
-
-
0.40
231.80
-
-
946.39
28.65
426.05
-6.67
0.08

-

-

-

747.99

785.51

1 046.51

1 062.36

TOTAL DIRECT AIDS

37 568.58

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

* For financial year 2008, this payment amount is included in each concerned sector

66 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

ANNEX  23

EVOLUTION  OF  EAGF DIRECT  AIDS  EXPENDITURE  BY  ARTICLE   
2008  to  2014 Financial years

Commitment Appropriations

BUDGET  
ARTICLE

05 03 01   

Decoupled direct aids

05 03 02   

Other direct aids

MEASURE

2008

2009

2010

2011

2012

2013

2014

in EUR million

31 414.47

32 794.10

33 825.04

36 830.39

37 665.47

38 842.11

38 952.06

5 620.41

5 777.59

5 847.02

3 347.04

3 213.93

2 815.99

2 707.59

05 03 03   

Additional amounts of aid

533.70

542.23

3.67

0.60

0.64

0.17

0.03

TOTAL  DIRECT AIDS  EXPENDITURE 

37 568.58

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

45 000

40 000

35 000

30 000

25 000

20 000

15 000

10 000

5 000

0

1
1
.
2
4
8
8
3

6
0
.
2
5
9
8
3

7
4
.
5
6
6
7
3

9
3
.
0
3
8
6
3

4
0
.
5
2
8
3
3

0
1
.
4
9
7
2
3

7
4
.
4
1
4
1
3

.

0
7
3
3
5

.

3
2
2
4
5

7
6
3

.

0
6
0

.

4
6
0

.

7
1
0

.

3
0

.

0

1
4
.
0
2
6
5

9
5
.
7
7
7
5

2
0
.
7
4
8
5

4
0
.
7
4
3
3

3
9
.
3
1
2
3

9
9
.
5
1
8
2

9
5
.
7
0
7

2

Additional amounts of Aid

Other direct aids

Decoupled direct aids

2008

2009

2010

2011

2012

2013

2014

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

ANNEX  24

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

EVOLUTION  OF  EAGF  EXPORT  REFUNDS  EXPENDITURE  by  SECTOR   -   2008   to   2014  Financial years  

Commitment Appropriations

In EUR million

Sector

2008

2009

2010

2011

2012

2013

2014

Cereals and rice

9.7

1.0%

0.8

0.1%

-0.4

-0.1%

Sugar

Dairy products

Beef

501.3

54.2%

179.1

27.6%

9.8

2.5%

181.1

27.9%

186.4

48.4%

28.8

33.1

3.1%

3.6%

0.1

1.5

5.4

0.0%

0.8%

3.0%

0.2

0.0

0.2

0.2%

0.0%

0.1%

31.6

4.9%

25.3

6.6%

55.8

31.1%

37.2

25.4%

Non-Annex 1 products

118.1

12.8%

89.7

13.8%

51.3

13.3%

12.7

7.1%

Fruit & Vegetables

Wine

18.6

14.5

2.0%

1.6%

5.2

7.3

0.8%

1.1%

0.4

0.7

0.1%

0.2%

0.0

0.3

0.0%

0.2%

9.1

0.1

0.1

6.2%

0.1%

0.1%

0.0

0.0

0.1

6.5

4.9

1.2

0.0

0.0%

0.1%

0.1%

10.4%

7.8%

1.9%

0.1%

Pigmeat, Poultry & Eggs 

200.5

21.7%

154.7

23.8%

111.4

28.9%

103.6

57.7%

99.7

68.0%

49.7

79.6%

Olive Oil

Food Aid

0.0

0.6

0.0%

0.1%

0.0

0.0

0.0%

0.0%

0.0

0.1

0.0%

0.0%

0.0

0.0

0.0%

0.0%

0.0

0.0

0.0%

0.0%

0.0

0.0

0.0%

0.0%

2.5

0.3

0.0

0.4

0.1

0.0

0.0

1.2

0.0

0.0

55.0%

5.9%

0.4%

9.9%

2.9%

0.0%

0.0%

25.8%

0.0%

0.0%

Total Export Refunds 
Expenditure

925.4

649.5

385.1

179.4

146.7

62.4

4.5

600

500

400

300

200

100

0

-100

Cereals and rice

Sugar

Dairy products

Beef

Non-Annex 1
products

Fruit &
Vegetables

Wine

Pigmeat, Poultry
& Eggs

Olive Oil

Food Aid

2008

2009

2010

2011

2012

2013

2014

68 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

EVOLUTION  OF  EAGF  EXPORT  REFUNDS  EXPENDITURE  BY  MEMBER  STATE   -   2008  to  2014  Financial years

ANNEX  25

Commitment Appropriations

Member State

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Croatia

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

TOTAL  Export Refunds 
Expenditure

2008

2009

EU 27

2010

2011

2012

2013

2014

in EUR million

EU 28

122.631

0.767

1.666

70.399

96.249

0.173

16.568

3.065

31.688

71.905

2.501

5.546

46.828

65.283

0.999

19.013

0.939

18.442

220.792

141.992

-

46.811

0.247

0.657

11.396

0.001

17.509

0.026

91.482

22.609

118.861

12.531

0.023

0.806

1.448

7.619

11.338

18.086

-

23.301

0.281

0.551

10.939

0.000

7.148

0.000

104.519

17.370

34.633

6.380

0.252

0.629

0.501

16.059

21.054

32.468

36.439

0.150

2.794

29.189

34.663

1.035

23.450

0.067

3.659

116.946

-

14.550

0.235

0.233

6.165

0.000

2.210

0.000

59.461

5.821

13.825

5.104

0.067

0.794

0.716

9.257

5.484

12.778

2.641

0.505

0.872

4.748

21.446

0.077

3.453

0.075

3.007

85.704

-

15.311

0.048

0.005

4.680

0.000

1.500

0.000

8.286

5.541

1.114

0.525

0.204

2.004

7.078

0.031

1.327

0.109

3.095

81.701

-

12.476

0.017

0.017

3.865

0.000

1.057

0.000

5.509

1.796

14.391

18.823

4.651

0.473

0.545

0.206

0.093

0.100

1.075

4.330

0.574

0.328

0.100

0.091

0.065

0.434

0.188

0.406

0.022

0.505

2.360

0.036

0.087

0.000

0.670

42.181

0.000

6.667

0.000

0.000

0.350

0.000

0.843

0.000

1.980

0.153

3.736

1.181

0.792

0.000

0.002

0.002

0.000

0.222

0.015

0.012

0.000

-0.007

0.543

0.000

0.000

0.000

0.011

0.692

0.000

2.574

0.000

0.000

0.000

0.000

0.031

0.000

0.091

0.003

0.099

0.241

0.061

0.002

0.000

0.000

0.000

0.110

925.448

649.534

385.093

179.432

146.670

62.383

4.478

69 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Analytical  evolution  of  EAGF  storage expenditure   2008   -   2014

ANNEX  26

in EUR Million

HEADING

2008

2009

2010

2011

Private 
storage

Public 
storage

TOTAL STORAGE &  %

Private 
storage

Public 
storage

TOTAL STORAGE &  %

Private 
storage

Public 
storage

TOTAL STORAGE &  %

Private 
storage

Public 
storage

TOTAL STORAGE &  %

CEREALS
RICE
SUGAR
OLIVE OIL
FIBRE FLAX AND HEMP
FRUIT AND VEGETABLES
WINE-GROWING SECTOR /  ALCOHOL
MILK PRODUCTS
BEEF MEAT
SHEEP AND GOAT MEAT
PIG MEAT

-

-

-

-

1.87

0.09

88.34

34.24

-

-

37.01

-100.73

-100.73

-68.11%

-

-26.75

0.01

-

-

-

-

-26.75

-18.09%

0.01

1.87

0.09

0.01%

1.26%

0.06%

113.81

202.15

136.68%

34.24

23.15%

-

-

-

-

-

-

-

-

37.01

25.02%

3.62

-

-

-

-

0.41

0.03

41.29

37.67

-

-

24.08

24.08

13.88%

-

-

-

-32.37

-32.37

-18.66%

-

-

-

29.55

69.17

0.00

-

-

-

0.41

0.03

70.84

106.84

0.00

-

3.62

-

0.23%

0.02%

40.85%

61.60%

0.00%

-

2.08%

-

-

-

7.93

0.05

-

1.20

13.23

-

-

0.49

95.72

-

0.43

-

-

-

95.72

102.27%

-

0.43

7.93

0.05

-

-

0.46%

8.47%

0.05%

-

11.06

-36.52

12.26

-23.29

13.10%

-24.88%

-

-

-

-

0.49

0.52%

56.32

-

-

-

-

1.25

-

0.31

8.25

0.01

-

-189.47

-189.47

97.35%

-

0.00

-

-

-

1.62

-72.91

-

-

-

-

0.00

-

1.25

-

1.92

-64.67

0.01

-

-

0.00%

-

-0.64%

-

-0.99%

33.22%

0.00%

-

56.32

-28.94%

161.55

-13.66

83.01

90.43

22.89

70.69

66.13

-260.77

TOTAL 

147.90

173.44

93.59

-194.63

HEADING

2012

2013

2014

in EUR Million

Private 
storage

Public 
storage

TOTAL STORAGE &  %

Private 
storage

Public 
storage

TOTAL STORAGE &  %

Private 
storage

Public 
storage

TOTAL STORAGE &  %

CEREALS
RICE
SUGAR
OLIVE OIL
FIBRE FLAX AND HEMP
FRUIT AND VEGETABLES
WINE-GROWING SECTOR /  ALCOHOL
MILK PRODUCTS
BEEF MEAT
SHEEP AND GOAT MEAT
PIG MEAT

-

-

-

12.19

0.05

-

0.04

7.82

-

-

5.82

1.57

1.57

9.06%

-

-

-

-

-

0.11

-10.21

-

-

-

-

-

12.19

0.05

-

0.15

-2.39

-

-

-

-

70.12%

0.26%

-

0.85%

-13.75%

-

-

5.82

33.47%

-

-

-

17.20

-

-

0.70

7.10

-

-

-

0.09

0.09

0.35%

-

-

-

-

-

-

-

17.20

68.54%

-0.05

-

-

0.70

7.10

-

-

-

-

-

2.81%

28.30%

-

-

-

-

-

1.01

4.14

-

-

-

-

-

-

-

-

-

-

-

-

-

25.91

-8.52

25.01

0.09

5.10

0.00

TOTAL 

17.38

25.10

70 

-

-

-

-

-

-

-0.05

-0.97%

-

-

19.81%

81.17%

-

-

-

-

-

1.01

4.14

-

-

-

5.10

-

-

-

-

-

-

-

-

-

-

-

-

-

-

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

ANNEX  27

EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2008  to  2014 Financial years

Commitment Appropriations

in EUR Million

FINANCIAL 
YEAR

BUDGET EXECUTION

STORAGE

EXPORT 
REFUNDS

DIRECT AIDS

OTHER  
MARKET  
MEASURES

DIRECT 
MANAGEMENT 
PAYMENTS

RURAL 
DEVELOPMENT

2008

2009

2010

2011

2012

2013

2014

45 000

40 000

35 000

30 000

25 000

20 000

15 000

10 000

5 000

0

-5 000

42 181.2

43 454.1

44 046.0

43 970.1

44 745.6

45 302.1

44 292.7

147.9

173.4

93.6

-194.6

17.4

25.1

5.1

925.4

649.5

385.1

179.4

146.7

62.4

4.5

37 568.6

39 113.9

39 675.7

40 178.0

40 880.0

41 658.3

41 659.7

3 046.4

3 083.5

3 454.8

3 428.3

3 344.5

3 217.2

2 579.6

506.9

447.0

443.9

385.6

359.8

340.2

45.2

-14.1

-13.3

-7.1

-6.6

-2.8

-1.0

-1.4

3

.

8
5
6
1
4

7

.

9
5
6
1
4

0

.

0
8
8
0
4

0

.

8
7
1
0
4

9

.

3
1
1
9
3

7

.

5
7
6
9
3

6

.

8
6
5
7
3

9

.

7
4
1

4

.

3
7
1

6

.

3
9

6

.

4
9
1
-

4

.

7
1

1

.

5
2

1

.

5

4

.

5
2
9

5

.

9
4
6

1

.

5
8
3

4

.

9
7
1

7

.

6
4
1

4

.

2
6

5

.

4

5

.

3
8
0
3

8

.

4
5
4
3

3

.

8
2
4
3

5

.

4
4
3
3

2

.

7
1
2
3

4

.

6
4
0
3

6

.

9
7
5
2

9

.

6
0
5

0

.

7
4
4

9

.

3
4
4

6

.

5
8
3

8

.

9
5
3

2

.

0
4
3

2

.

5
4

3

.

3
1
-

1

.

4
1
-

1

.

7
-

6

.

6
-

8

.

2
-

4

.

1
-

0

.

1
-

STORAGE

EXP REFUNDS

OTHER  MARKET  M

DIRECT AIDS

DIR MANAG PAYM

RURAL DEV

2008

2009

2010

2011

2012

2013

2014

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

EA G F-   EU R O P EA N     A G R IC U LT U R A L    G U A R A N T EE   
FU N D

ANNEX  28

APPEALS AGAINST CLEARANCE OF ACCOUNTS DECISIONS
PENDING ON 15 October 2014

Case Number 

Member State

Challenged amount EUR

-40 477 428.09

-15 945 121.39

-1 280 077.00

-9 744 878.94

-70 912 382.00

-8 746 634.09

-30 063 412.05

-3 686 189.20

-14 558 888.05

-66 763 882.96

-50 957 891.41

-3 018 301.74

-6 192 951.34

-4 108 237.42

-22 691 407.79

-87 274 683.10

-5 277 577.43

-7 909 116.03

-5 207 883.08

-436 206.49

-345 431.44

-2 612 275.03

-5 222 276.39

-463 433 132.46

T-3/11

T-44/11

T-358/11

T-632/11

T-661/11

T-387/12

T-503/12

T-241/13

T-245/13

T-255/13

C-273/13 P

T-550/13

T-557/13

T-563/13

C-610/13 P

T-107/14

T-126/14

T-384/14

T-437/14

T-661/14

T-667/14

T-675/14

T-686/14

Total

PT

IT

IT

GR

IT

IT

GB

GR

GB

IT

PL

GR

DE

BE

NL

GR

NL

IT

GB

LV

SI

ES

IT

72 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2014 FINANCIAL REPORT

ANNEX 29
Financial corrections (net) in decisions 1-45 from financial year 1996 - 2012

EA GF   -  EUROPEA N  A GRICULT URA L  GUA RA NT EE  FUND

Net Amount

Financial Year

Decision

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

none

01

02
03

04
05

06
07

08
09

10
11
12

13
14

15
16

17
18

19
20

21
22
23

24
25

26
27

28
29

30
31

32
33
34

35
36

37
38

39
40

41
42

43
44
45

-83 054 434.5

-7 131 297.7

-13 311 661.9
-55 097 691.2

-18 226 097.7
-28 459 533.4

-2 733 350.9
-11 069.3

-87 923 404.0
-98 880 867.8
-145 223 126.1 -102 544 050.6

-21 306 172.7
-80 174 326.1

-1 538 993.1
-755 887.9

-255 972 689.6
-23 100 686.9

-41 361 006.5
-49 040 620.8

-76 343 688.9
-52 434 544.8

-26 048 956.9
-19 157 670.1

-131 974.5
-1 011 362.8

-153 961 040.4 -110 202 433.5
-1 071 346.9

-14 337 178.3

-28 194 372.2

-23 282 074.3

-13 904 255.0
29 795 787.0
1 292 520.5

-35 975 338.4
-1 070 338.9
-1 215 710.3

-57 851 220.8
-3 252 135.3
-5 544 280.1

-30 670 883.2
-77 957 188.8
-28 501 526.7

-17 947 484.8
-40 934 177.9
-48 607 295.7

-3 349 028.8
-959 463.8
-21 618 802.6

-10 506.3

-1 037.4
-667 462.0

-10 147 020.3
-22 392 845.8

-83 019 554.3
-56 252 596.9

-75 788 874.5
-35 702 334.9

-49 025.3
-227 860.1

142 099.5

-1 048 738.1
-2 291.9

-5 901 675.6
-20 430 652.8

-20 482 879.9
-45 495 163.9

-57 438 772.2
-27 972 630.5

-58 960 777.4
-26 036 154.5

-67 626.7

-8 003 121.9

-9 374 864.3

14 582 115.5
13 904 253.0

18 093 545.0

-805 731.5

-9 865 231.9
-44 344 419.5 -109 777 412.6

-31 967 867.7
-62 386 118.9

-63 802 429.2
-44 608 619.4

-37 238 361.1
-954 011.0

-4 636 597.3
8 724 133.0

-30 372 981.7
-6 143 520.8

-55 144 895.7
-65 105 394.5

-80 918 453.8
-38 988 671.9

-87 967 533.1
-44 187 425.2

1 803 537.0

-567 687.7

213 766.1

134 055.6
-21 048.5
-13 809 328.5

-21 538 374.7
-703 696.3
-23 236 251.2

-14 124 488.9
-36 788 787.5
-78 824 593.9

-28 666 764.2
-60 297 860.4
-79 426 015.8

-49 931 453.7
-24 976 533.2
-73 368 966.2

-14 322 219.3
-25 836 536.3
-16 647 398.1

-13 307 665.8
-131 999.2

-1 350 020.3

532 684.6

-1 337 421.4
435 837.7

-16 231 749.1
11 032.2

-14 482 754.6
-41 543 650.4

-8 303 878.5
-37 678 743.1

-43 944 283.9 -190 950 606.6
-30 487 524.7
-28 561 232.2

-10 068 664.7
-6 496 021.4

-32 893.9

-213 766.1

-131 493.9

-47 404 942.0

-84 660 006.8

-49 122 287.7
-1 195.2

-9 692 977.8
-33 756 287.1

-23 210 526.8
-34 043 995.4

-25 181 403.7
-7 057 150.6

-16 588 269.2
-4 356 052.9

-59 138.0
-3 775 871.4

586 211.0

237 623.0

-67 271.3
1 865 093.3

-361 362.5

-20 701 516.7 -124 200 751.1 -147 321 213.9

-22 900 098.1 -127 363 179.4 -158 923 154.7 -100 469 221.7
-86 403 355.0

-64 690 721.2

-81 408 292.7

-2 603 281.9

-9 792 413.5

-34 848 794.9
-37 424 463.0

-41 579 594.7
-6 586 942.8

-44 682 016.4
-18 629 814.0

-6 393 153.3
-69 371 546.7

-50 640.6
-55 784 483.3

67 626.7

228 769.4

306 560.5

3 135 892.3

1 321 115.2

3 352 213.7

-822 409.4

-15 111 028.5

-15 322 779.7

-1 263 139.2

-1 351 453.8

-1 355 809.1

-14 257 072.1

-15 644 125.7

-40 527 669.1

-58 068 685.9

-71 524 565.4 -148 330 634.6
-5 086 442.8 -145 662 447.3

-36 303 355.1
-93 775 390.4
-91 234 974.2 -239 819 370.2

-5 182 177.7

-23 663 486.6
-18 845 965.8
-67 800 814.9

-11 394 853.8

-26 033.4

-34 192 261.5
-1 337 350.4

-71 417 149.9 -126 304 464.8
-67 721 240.1
-30 895 888.3

-41 536 675.8 -142 474 549.4
-37 062 331.0
-63 945 758.5

-61 973 386.5
-2 111 368.7

16 220 422.6

17 142 172.6

1 057 694.5

-8 697.0
-33 551.4

-10 712 595.0
-29 712 692.4

-15 006 673.1
-42 893 207.9

-45 336 438.7
-90 190 760.8

-23 002 404.5
-9 466 149.8

-28 172 181.5
-7 684 829.4

47 311 467.3

15 347 930.9

47 950 314.6
-8 707 231.2

145 555.4
-11 974 996.6

-12 726 944.3

-20 429 464.3

-1 123 873.2
-13 403 916.8

-10 058 997.3
-33 295 326.0

-51 953 199.3
-62 175 761.3

-73 364 155.5
-54 430 833.6

-1 901 395.7

-5 058 073.3
-1 883 474.6

-10 026 975.2
-3 376 521.3

-28 192 002.8
-4 530 070.3

-818 576.4
-15 012 441.1

-84 948 995.0
-41 749 253.7

-1 001 378.6
-50 877 924.5

-757 043.8

-15 388 136.6

-19 799 943.1
-62 352 434.0

-56 764.1
-23 284 146.1

-6 085 366.0

-917 393.7
-22 271.8

-251 518 160.0

820 822.0

-185 468.7

-253 547.3

239 045.6
2 003 190.1
-117 708.9

-22 298 185.1
-67 391 608.6

-91 388 719.0 -110 600 899.7
-80 640 194.7
-73 005 423.3
-1 711 324.7
-1 505 987.9

-1 831 100.4
-5 834 710.5
-71 852 343.6
-168.9
-9 578 041.2
-64 628 974.0
-11 645 248.9 -11 933 134.0 -13 996 217.0

in EUR

TOTAL

-90 185 732.3

-34 271 110.4
-83 568 293.9

-209 649 437.6
-328 697 390.7

-399 858 316.4
-144 744 885.3

-264 163 473.9
-66 884 971.7

-159 698 211.1
-94 377 517.7
-104 195 094.9

-169 005 511.8
-115 253 605.9

-143 690 743.6
-119 936 893.7

-143 679 621.3
-277 712 657.2

-245 026 033.8
-113 703 081.3

-128 235 479.0
-161 932 128.0
-285 444 552.9

-285 352 252.8
-145 137 637.6

-256 264 811.8
-82 990 552.5

-409 260 453.6
-522 860 757.2

-127 554 199.9
-205 375 122.9

-302 666 081.6
-263 370 246.3
-542 717 968.0

-477 924 521.3
-203 830 980.9

-103 206 836.7
-431 499 351.7

-45 544 900.3
-285 582 274.1

-130 199 337.0
-142 637 498.9

-303 566 912.7
-293 241 220.5
-41 348 637.4

Grand Total

-782 789 677.9 -475 262 512.9 -324 243 115.8 -325 030 723.6 -554 908 941.4 -675 099 167.9 -566 638 254.5 -697 407 501.4 -768 390 158.8 -660 673 139.3 -965 893 470.8 -900 861 309.9 -734 225 219.4 -483 963 331.2

-269 765 034.2 -34 370 917.2 -15 827 486.2 -250 697 338.0

-9 486 047 300.5

The amounts are excluding the overlapping financial corrections. For the corrections prior to 1996, please see annex 35 of the EAGF - 2010 Financial Report.

73