COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 9th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2015 FINANCIAL YEAR
Date: 2016-09-14
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, administrative expenditure (EU), agricultural expenditure, implementation of the budget

EUROPEAN 
COMMISSION 

Brussels, 14.9.2016  
SWD(2016) 293 final 

COMMISSION STAFF WORKING DOCUMENT 
Accompanying the document 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

9th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL on the  
EUROPEAN AGRICULTURAL GUARANTEE FUND 
2015 FINANCIAL YEAR 

{COM(2016) 578 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 

Initial Draft Budget 2015 and Amending Letter 1/2015 ..............................................5 

Adoption of the 2015 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 2015 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 ................................9 

2.1.4.  Budget execution of appropriations available for the 2015 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 2014 .................................................................................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 2015 ..................................................................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 2015 EAGF BUDGET ...................................12 

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

COMMENTS ON THE IMPLEMENTATION OF 2015 EAGF BUDGET .............12 

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

4.1.1. 

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

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

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

4.1.4.  Article 05 02 07: Textile plants ..................................................................................13 

4.1.5.  Article 05 02 08: Fruits and vegetables ......................................................................13 

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

4.1.7.  Article 05 02 10: Promotion .......................................................................................14 

2 

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

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

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

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

4.2. 

Chapter 05 03: Direct Aids.........................................................................................16 

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

4.2.2.  Article 05 03 02: Other direct aids .............................................................................17 

4.2.3.  Article 05 03 03: Additional amounts of aid ..............................................................18 

4.2.4.  Article 05 03 09: Reimbursement of direct aids in relation to financial discipline....18 

4.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector ...................................19 

4.3. 

Chapter 05 04: Rural Development ............................................................................19 

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

Completion of earlier programmes (2000 to 2006) ....................................................19 

4.4. 

Chapter 05 07: Audit of agricultural expenditure.......................................................19 

4.4.1.  Article 05 07 01: Control of agricultural expenditure ................................................19 

4.4.2.  Article 05 07 02: Settlement of disputes ....................................................................20 

4.5. 

Chapter 05 08: Policy strategy and coordination........................................................20 

4.5.1.  Article 05 08 01: Farm accountancy data network (FADN) ......................................20 

4.5.2.  Article 05 08 02: Surveys on the structure of agricultural holdings...........................20 

4.5.3.  Article 05 08 03: Restructuring of systems for agricultural surveys..........................20 

4.5.4.  Article 05 08 06: Enhancing public awareness of the common agricultural policy...20 

4.5.5.  Article 05 08 09: EAGF – Operational technical assistance ......................................20 

5. 

IMPLEMENTATION OF ASSIGNED REVENUE (policy area 05-agriculture and 
rural development)......................................................................................................20 

5.1. 

Revenue assigned to EAGF........................................................................................20 

6. 

7. 

7.1. 

8. 

8.1. 

8.2. 

8.3. 

8.4. 

9. 

9.1. 

9.2. 

BREAKDOWN BY TYPE OF EXPENDITURE ......................................................21 

SPECIFIC ACTIVITIES ............................................................................................22 

Promotion measures – payments by Member States ..................................................22 

CONTROL MEASURES ...........................................................................................23 

Introduction ................................................................................................................23 

Integrated Administration and Control System (IACS) .............................................24 

Market measures.........................................................................................................25 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ......................................................................................................................25 

CLEARANCE OF ACCOUNTS................................................................................25 

Conformity clearance - Introduction ..........................................................................25 

Conformity clearance – Audits and decisions adopted in 2015 .................................26 

9.2.1.  Audits..........................................................................................................................26 

3 

 
 
9.2.2.  Conformity decisions..................................................................................................26 

9.3. 

Financial clearance .....................................................................................................27 

9.3.1. 

Introduction ................................................................................................................27 

9.3.2.  Decisions ....................................................................................................................28 

9.3.2.1.  Financial clearance decision for the financial year 2010 ...........................................28 

9.3.2.2.  Financial clearance decision for the financial year 2011 ...........................................28 

9.3.2.3.  Financial clearance decision for the financial year 2012 ...........................................28 

9.3.2.4.  Financial clearance decision for the financial year 2013 ...........................................28 

9.3.2.5.  Financial clearance decision for the financial year 2014 ...........................................28 

9.4. 

Appeals brought before the Court of Justice against clearance decisions ..................29 

9.4.1. 

Judgments handed down.............................................................................................29 

9.4.2.  New appeals................................................................................................................29 

9.4.3.  Appeals pending .........................................................................................................30 

10. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................30 

10.1.  Relations with Parliament...........................................................................................30 

10.2.  Relations with the European Court of Auditors .........................................................30 

10.2.1.  Mission of the European Court of Auditors ...............................................................30 

10.2.2.  Annual Report for financial year 2014 .......................................................................30 

10.2.3.  Special Reports by the Court of Auditors...................................................................32 

11. 

BASIC RULES GOVERNING EAGF AND AMENDMENTS MADE IN 2015.....32 

11.1.  Checks ........................................................................................................................32 

11.2.  Clearance of accounts.................................................................................................33 

11.3. 

Public storage .............................................................................................................34 

12. 

ANNEXES..................................................................................................................35 

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. 

The expenditure ceiling for market measures and direct payments had to be adjusted 
following  the  transfer  of  certain  amounts  of  direct  payments  to  rural  development 
(financed by the European Agricultural Fund for Rural Development - EAFRD) for 
the  years  2015-2020  (flexibility  between  CAP  pillars  and  reduction  of  direct 
payments), of the transfer of the aids for cotton in Greece, the unspent amounts by 
Germany and Sweden and the voluntary adjustment of the United Kingdom as well 
as  the  transfer  from  rural  development  (EAFRD)  for  the  years  2015-2020  to  direct 
payments  (flexibility).  Therefore,  on  the  basis  of  Commission  Implementing 
Regulation (EU) No 367/20142 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) 

44 189.8 

43 778.1 

2018 
60 267 

2017 
60 191 

2016 
64 262 

2015 
64 692 

2014 
49 857 

Heading 2*  
Total  
of which: 
- Market related 
expenditure and direct 
payments, a), b), c), d) 
- Rural development 
a), b), c), d), e) 
*) Sustainable growth: natural resources 
a) After transfer of EUR 622 million between EAGF and EAFRD for the financial year 2015 on the basis of 
Articles 136a(1) of Regulation (EC) No 73/2009 and article 14(1) of Regulation (EU) No 1307/2013, 

14 371.2  14 381.0  14 330.4  14 333.3 

2019 
60 344 

2020 
60 421 

43 950.2 

44 145.7 

44 162.4 

44 240.5 

44 263.2 

18 183.7 

18 683.7 

5 298.9 

b) After transfer of EUR 51.6 million between EAGF and EAFRD for the financial year 2015 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, 

c) After transfer of EUR 4 million between EAGF and EAFRD for the financial years 2014-2020 from the 
cotton sector (EL) on the basis of Article 66(1) of Regulation (EU) No 1307/2013, 
d) After transfer of EUR 499.4 million between EAFRD and EAGF for the financial year 2015 on the basis 
of Articles 136a(2) of Regulation (EC) No 73/2009 and article 14(2) of Regulation (EU) No 1307/2013. 
e) The EAFRD amounts reflect the re-programming carried out in 2015. 

1.2. 

Initial Draft Budget 2015 and Amending Letter 1/2015  

The initial 2015 Draft Budget was adopted by the Commission and proposed to the 
Budgetary Authority on 24 June 2014. The commitment appropriations proposed for 
the  European  Agricultural  Guarantee  Fund  (EAGF)  under  heading  2  of  the 
Multiannual Financial Framework 2014-2020 totalled EUR 43 903.8 million. 

The Council adopted its position on the initial 2015 Draft Budget on 02 September 
2014, reducing the commitment appropriations for EAGF by EUR 48.5 million. The 
European  Parliament  adopted  its  position  on  22  October  2014,  increasing  the 
commitment appropriations for EAGF by EUR 41 million.  

1  
2 

This procedure is presented in annex 1. 
OJ L 108 of 11.4.2014, p. 13. 

5 

 
 
 
 
 
 
 
 
 
 
 
                                                 
On  15  October  2014  the  Commission  adopted  Amending  Letter  (AL)  No  1  to  the 
2015 Draft Budget, lowering the requested commitment appropriations for EAGF by 
EUR 448 million compared to the initial Draft Budget. 

1.3. 

Adoption of the 2015 budget  

The  Commission  submitted  a  new  Draft  Budget  2015  on  27  November  2014 
requesting  commitment  appropriations  for  EAGF  at  EUR  43  455.8 million. 
Following the presentation of this new Draft Budget for 2015, an intensive trilogue 
between the 3 parties (Commission, Council and European Parliament) took place on 
8 December 2014. The Council agreed to the compromise package on 12 December 
2014.  Finally,  the  2015  budget  was  adopted  by  the  European  Parliament  on  17 
December 2014. The budget's total commitment appropriations for EAGF amounted 
to 
its  payment 
to  EUR 43 455.8 million 
EUR 43 447.6 million. 

appropriations 

amounted 

and 

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, to policy strategy and coordination measures for agriculture. 

Specifically,  of  the  voted  EAGF  commitment  appropriations  for  policy  area  05 
amounting to EUR 43 455.8 million, EUR 2 400.7 million were foreseen for market 
measures  under  chapter  05 02,  EUR 40 908.6 million  were  foreseen  for  direct  aids 
under  chapter  05 03,  EUR  87.3  million  were  foreseen  for  audit  of  agricultural 
expenditure  under  chapter  05  07  and  EUR  50.9  million  for  policy  strategy  and 
coordination under chapter 05 08.  

For details, please see annex 1. 

Subequently, in the course of the financial year 2015, the EAGF's appropriations for 
articles  05  08  06  (enhancing  public  awareness  of  the  common  agricultural  policy) 
and 05  08 09 (EAGF  –  operational technical assistance)  were reduced by EUR 0.1 
million and EUR 0.8 million respectively through Amending Budget 7. 
Revenue assigned to the EAGF3  

1.4. 

In accordance with Article 43 of Regulation (EC) No 1306/2013 on the financing of 
the  Common  Agricultural  Policy4,  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  2015  budget,  an  estimate  of  the  revenue  was 
made both for the amount expected to be collected in the course of the 2015 budget 
year as well as of the amount which was expected to be carried over from the budget 
year  2014  into  2015.  This  estimate  amounted  to  EUR  1 768.6  million  and  it  was 
taken  into  consideration  when  the  Budgetary  Authority  adopted  the  2015  budget. 
Specifically: 

3 

4 

These amounts are not entered in the revenue lines of the budget (article 670 for the revenue assigned to 
the  EAGF),  which  mention  "p.m."  ("pour  mémoire"),  but  the  forecast  amount  is  mentioned  in  the 
budgetary remarks for this article. 
OJ L 347 of 20.12.2013, p. 549. 

6 

 
 
                                                 
– 

– 

Revenue from the conformity clearance corrections and from irregularities was 
estimated  at  EUR 868.6 million  and  EUR 165 million  respectively  while  the 
receipts from the milk levy were estimated at EUR 405 million. Thus, the total 
amount of assigned revenue expected to be collected in the course of the 2015 
budget year was estimated at EUR 1 438.6 million. 

The amount of assigned revenue expected to be carried over from the budget 
year 2014 into 2015 was estimated at EUR 330 million. 

In  the  2015  budget,  this  initially  estimated  revenue  of  EUR 1  768.6 million  was 
assigned to six schemes, i.e.:  

– 

– 

– 

– 

– 

EUR 362.4 million for the operational funds for producer organisations in the 
fruits  and  vegetables  sector  including  the  exceptional  support  measures  for 
members of these organisations,  

EUR  106.9  million  for  the  exceptional  support  measures  for  non-members  of 
producer  organisations  under  other  measures  for  the  fruits  and  vegetables 
sector,  

EUR  0.9  million  for  storage  measures  for  skimmed  milk  powder  in  the  milk 
and milk products sector,  

EUR  2.9  million  for  storage  measures  for  butter  and  cream  in  the  milk  and 
milk products sector,  

EUR 50.5 million for the exceptional support measures for milk producers and 
for the private storage for cheese under other measures for the milk and milk 
products sector,  

– 

EUR 1 245 million for the single payment scheme (direct aids).  

For  the  aforementioned  schemes,  the  sum  of  the  voted  appropriations  by  the 
Budgetary  Authority  and  the  assigned  revenue  mentioned  above  corresponds  to  a 
total estimate of available appropriations of: 

– 

– 

– 

EUR 903.9 million for the operational funds for producer organisations in the 
fruits  and  vegetables  sector  including  the  exceptional  support  measures  for 
members of these organisations, 

EUR 107.6 million for the exceptional support measures for non- members of 
producer  organisations  under  other  measures  for  the  fruits  and  vegetables 
sector,  

EUR 50.6 million for the exceptional support measures for milk producers and 
for the private storage for cheese under other measures for the milk and milk 
products sector,  

– 

EUR 29 587 million for the single payment scheme (direct aids).  

It should be noted that the Budgetary Authority did not vote any appropriations for 
the storage measures for skimmed milk powder and for butter and cream in the milk 
and milk products sector.  

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 2009-2015 appears in annex 2. 

7 

 
 
In EUR 

Forecasts 

868 600 000 

2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2015 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  

43 455 780 762 

43 447 624 585 

1. Clearance 
decisions 

43 388 597 789 

43 388 597 789  2. Irregularities 

165 000 000 

67 182 973 

59 026 796 

3. Super levy from 
milk producers 

405 000 000 

2. Amending Budget  

-900 000 

-900 000  Total forecast of AR 

1 438 600 000 

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 

-107 268 

43 454 880 762 

43 446 617 317 

43 388 791 789 

43 388 791 789 

66 088 973 

57 825 528 

(1)  Appropriations entered in the 2015 budget after deducting the expected assigned revenue to be collected in 2015 
and the one carried over from 2014 to 2015 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 2015 totalled EUR 43 455 780 762. This 
was  a  net  amount  after  deducting  the  expected  assigned  revenue  to  be  collected  in 
2015 and the one carried over from 2014 to 2015. The initial payment appropriations 
amounted to EUR 43 447 624 585.  

In  financial  year  2015,  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  the  Amending  Budget  and  the  transfer,  for  the  2015 
financial  year  amounted  to  EUR  43  454  880  762  and  EUR  43  446  617  317 
respectively.  

Part  of  the  appropriations  coming  from  assigned  revenue  received  in  2014  was  not 
used  in  that  financial  year  and  it  was  automatically  carried  forward  to  2015.  The 
amount of these appropriations totalled EUR 341 269 448. Also an amount of EUR 
868 195 629 appropriations was made available for the reimbursement of direct aids 
in  relation  to  financial  discipline  following  Commission  Decision  C(2015)827 
relating to the non-automatic carryover of appropriations from the 2014 budget to the 
2015 budget. 

5 

p.m.: "pour mémoire". 

8 

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

For more details, please see point 1.4. 

2.1.4.  Budget execution of appropriations available for the 2015 financial year 

Execution of 
commitment 
appropriations 

In EUR 

Execution of payment 
appropriations 

Shared management (1) 
Expenditure under direct management 

44 883 460 321.82 

44 883 460 321.82

64 654 779.75 

56 154 302.09 

Total 

44 948 115 101.57 

44 939 614 623.91 

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 1 631 635 502.23 (see point 5 
and annex 8) received for shared management: EUR 43 251 824 819.59. 

For  the  financial  year  2015,  the  actual  amount  of  commitment  appropriations  used 
amounted  to  EUR  44  948  115  101.57  while  that  for  payment  appropriations 
amounted to EUR 44 939 614 623.91. 

2.1.5.  Assigned revenue received under shared management 

Assigned revenue  

Forecasted revenue 
Revenue received 

Difference 

For details, please see points 1.4 and 5.1.  

2.1.6.  Budget execution  

In EUR 

1 438 600 000.00 
1 631 635 502.23 

193 035 502.23 

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry over of 
2014 C1 
appropriations 
(C2) 
868 195 629.00 

853 965 493.25 

Assigned 
revenue 
appropriations 
(C4)  

1 631 635 502.23 

Carry over of 
assigned 
revenue 
appropriations 
(C5) from 2014 
341 269 447.90

735 236 563.59 

341 269 447.90

14 230 135.75 

- 

0.00 

896 398 938.64 

0.00

-

43 388 791 789.00 

42 952 988 817.08 

Appropriations 
Execution 
Appropriations 
cancelled 
Carry over to 
2016 
 (1) Commitment appropriations = Payment appropriations 

409 803 571.00 

25 999 400.92 

Appropriations available for the financing of the measures under shared management 
with  Member  States  (excluding  expenditure  under  direct  management  by  the 
Commission)  amounted  to  EUR  43  389  million  compared  to  actual  expenditure  of 
EUR 42 953 million. The amount of EUR 409.8 million was carried over to budget 
year  2016  with  Commission  Decision  C(2016)857  of  10  February  2016  on  non-
automatic carryover of appropriations from the 2015 budget to the 2016 budget. 

9 

 
 
 
 
 
 
The  2015  appropriations  coming  from  assigned  revenue  amounted  to  EUR  1  631.6 
million of which an amount of EUR 32.2 million was used in chapter 05 02 and an 
amount  of  EUR  703  million  was  used  in  chapter  05  03.  The  remaining  amount  of 
EUR 896.4 million was automatically carried over to budget year 2016. 

Part  of  the  appropriations  coming  from  assigned  revenue  received  in  2014  was  not 
used in financial year 2014 and was automatically carried forward to 2015 (C5 fund 
source). These appropriations amounted to EUR 341.3 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 2015 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 

66 088 973.00 

64 654 779.75 
1 434 193.25 

- 

- 

- 

57 825 528.22 

41 675 092.27 
2 329 161.44 

In EUR 

Carry over to 2016 
(2) 

- 

13 821 274.51 

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers to ''shared management'' for a total 
amount of EUR -194 000.00 for commitment and payment appropriations, a transfer ''out'' of EAGF of EUR -107 
267.78  for  payment  appropriations  and  an  Amending  Budget  of  EUR  -900  000.00  for  commitment  and  payment 
appropriations. 
(2) Carry over to 2016 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in  the  2015  budget  were  EUR  66.1  million.  An  amount  of  EUR  64.7  million  was 
committed  in  2015.  The  balance  of  these  appropriations,  EUR  1.4  million,  was 
cancelled. 

The  majority  of  EAGF  commitment  appropriations  for  expenditure  under  direct 
management made by the Commission are differentiated appropriations. 

The  automatic  carry  over  to  2016,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 13.8 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 2014 

In EUR 

Carry over from 2014 
to 2015 

Commitments 

De-
commitments 

Payments 

Cancelled 
appropriations  

Carried over appropriations 

16 114 870.92 

1 024 592.83 

14 479 209.82 

611 068.27 

The automatic carry over from 2014 to 2015 only concerned expenditure under direct 
management  for  non-differentiated  appropriations.  As  indicated  in  the  table  above, 
an  amount  of  EUR  16.1  million  was  carried  over  from  2014  to  2015.  In  2015  an 
amount  of  EUR  1  million  from  this  carry  over  was  de-committed.  The  payments 
made amounted to EUR 14.5 million and the appropriations cancelled totalled EUR 
0.6 million. 

10 

 
 
 
 
For details, please see annex 6. 

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 1306/2013 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 States6. The monthly booking of 
expenditure  and  revenue  is  subject  to  checks  and  corrections  on  the  basis  of  these 
the 
declarations.  Moreover, 
Commission's verifications under the accounting clearance of accounts procedure. 

these  payments  will  become 

following 

final 

Payments made by the Member States from 16 October 2014 to 15 October 2015 are 
covered by the system for monthly payments.  

For  financial  year  2015,  the  total  net  amount  of  monthly  payments  made,  after  the 
deduction of clearance and other corrections, was EUR 43 251 824 819.59. 

2.2.1.2.  Decisions on monthly payments for 2015 

For  the  financial  year  2015,  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 2015. For details, please see Annex 4. 

2.2.1.3.  Reductions and suspensions of monthly payments 

In 2015, reductions for a net amount of EUR 27.2 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 
reductions for a total amount of EUR 3.8 million. 

b. 

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

6 

These monthly declarations of expenditure are transmitted by the Member States by the declaration of 
the 12th of the month N+1. 

11 

 
 
                                                 
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 4.6 million.  

c. 

Reductions of the monthly payments as a result of non-eligibility  

For  some  measures  expenditure  paid  after  the  deadline  is  not  eligible  and  the 
Commission made financial corrections for a total amount of EUR 3.0 million.  

Reductions  of  the  monthly  payments  as  a  result  of  the  application  of 

d. 
Commission Decision C(2014)8997 of 2.12.2014  

Following  the  Commission  Decision  C(2014)8997  of  2  December  2014  the 
Commission made financial corrections for Greece for a total amount of EUR 15.8 
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  actions  for  instance  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 2015 EAGF BUDGET  

3.1. 

The uptake of the EAGF budget appropriations  

The  implementation  of  the  budget  amounted  to  EUR 44 948.1 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 341.3 million carried over from 2014 and of a part of the 
assigned  revenue  collected  in  2015  amounting  to  EUR  735.2  million  out  of  a  total 
EUR 1 631.6 million.  

Within  policy  area  05-Agriculture  and  Rural  Development,  the  expenditure  for 
to 
market  measures  amounted 
EUR 42 168 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 2 666.9 million  and  for  direct  aids 

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

Annex 12 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 2015 EAGF BUDGET  

A  brief  commentary  on 
the  2015  EAGF  budget's 
appropriations  as  well  as  on  the  use  of  the  assigned  revenue  available  in  2015  is 
presented hereafter based on details appearing in the annexed tables: 

implementation  of 

the 

–  Annex  7:  Analysis  of  execution  of  the  2015  EAGF  budget.  The  expenditure 
incurred for each item of the budget appears in column 6. Columns 1, 2, 3 and 4 
indicate,  respectively,  the  source  and  amount  of  funding  which  originates  either 

12 

 
 
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 2015 

–  Annex 9: Assigned revenue (C5) carried over from 2014 and used in 2015 

–  Annex 12: Expenditure by Member State, by item and by fund suorce. 

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 2015 budget amounted to EUR 2 666.9 million 
and they were funded by the voted appropriations amounting to EUR 2 343 million 
and  by  assigned  revenue  amounting  to  EUR  323.8 million.  The  latter  was  used  to 
cover the expenditure incurred in the fruits and vegetables and in the milk and milk 
products  sectors  (NB:  for  details,  see  points  4.1.5  and  4.1.9).  Appropriations 
amounting to EUR 54.9 million were transferred to other parts of the EAGF budget. 
The  remaining  balance  of  assigned  revenue  collected  in  2015  amounted  to  EUR 
199.8 million and it was carried over to 2016. 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 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 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  2015 
budget  for  these  programmes.  However,  the  EAGF  accounts  show  that  Member 
States  recovered  and  declared  to  EAGF  unduly  paid  aids  amounting  to  EUR  3.2 
million which concerned market purchases under the 2013 food programme.  

4.1.3.  Article 05 02 06: Olive oil  

The  under-execution  of  EUR  2  million  was  due  to  the  slightly  lower  expenditure 
incurred  by  some  Member  States  for  the  2014/2015  work  programmes  included  in 
their quality improvement measures compared to the expenditure foreseen in the 2015 
budget for these programmes.  

4.1.4.  Article 05 02 07: Textile plants 

The  execution  of  this  sector’s  appropriations  was  almost  as  foreseen  in  the  2015 
budget. 

4.1.5.  Article 05 02 08: Fruits and vegetables  

to 
The  2015  budget 
EUR 1 305.5 million in order to cover the needs of all the measures for this sector. 
The Budgetary Authority voted appropriations of EUR 836.2 million as it took into 

total  available  appropriations  amounting 

foresaw 

13 

 
 
account the estimated revenue assigned to this sector which amounted to EUR 469.3 
million.  The  expenditure  incurred  by  Member  States  in  2015  amounted  to 
EUR 1 118.6 million.  All  the  schemes  funded  under  this  article  were  under-
implemented compared to the total estimated needs foreseen in the 2015 budget. The 
balance of the unused assigned revenue of EUR 147 million was carried over to the 
budget year 2016 to cover the needs of that year.  

Specifically, the total needs in the 2015 budget for the operational funds for producer 
organisations  were  estimated  at  EUR  903.9  million.  The  expenditure  incurred  by 
Member  States  amounted  to  EUR  813.1  million  and  it  was  funded  by  voted 
appropriations  amounting  to  EUR  538.2  million  and  by  assigned  revenue  of  EUR 
274.9  million.  This  expenditure  was  lower  than  the  2015  budget’s  forecasted  needs 
both because of the lower expenditure incurred for the payment of the first instalment 
of the 2015 operational programmes by the approved  producer organisations  and of 
the lower expenditure incurred for the temporary exceptional measures taken by the 
Commission for producers that are members of producer organisations.  

Furthermore, compared to the forecasted needs in the 2015 budget, lower expenditure 
was  incurred  by  Member  States  for  the  aid  to  producer  groups  for  preliminary 
recognition  amounting  to  EUR  120.3  million  and  for  the  school  fruit  scheme 
amounting to EUR 104.1 million as Member States did not fully utilise the increased 
envelope decided for the 2014/2015 school year.  

Finally,  the  forecasted  needs  in  the  2015  budget  for  other  measures,  including  the 
temporary exceptional measures adopted by the Commission for farmers, who are not 
members  of  producer  organisations,  after  the  Russian  ban  on  imports  amounted  to 
EUR  107.6  million.  Member  States  incurred  lower  expenditure  amounting  to  EUR 
81.1 million compared to the initially estimated needs. This expenditure was funded 
by voted appropriations amounting to EUR 44.7 million and by assigned revenue of 
EUR  36.4  million.  However,  the  implementation  of  certain  of  these  temporary 
exceptional  measures  involving  both  members  and  non-members  of  producer 
organisations  has  been  extended  to  30  June  2016  and  therefore  the  corresponding 
expenditure is expected to continue in 2016.  

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

The  under-execution  of  EUR  63.2  million  compared  to  the  forecasted  2015  budget 
needs  regarding  national  support  programmes  was  due  to  the  lower  expenditure 
incurred  by  some  Member  States  for  the  promotion  and  investment  components  of 
their national wine programmes compared to their respective budget ceilings foreseen 
in the 2015 budget for these programmes. 

4.1.7.  Article 05 02 10: Promotion 

As regards promotion measures-payments by Member States, the over-execution of 
EUR 2.3 million compared to the forecasted 2015 budget needs was due to the higher 
expenditure incurred by some Member States for their promotion programmes which 
are approved by the Commission compared to the expenditure foreseen in the 2015 
budget for these programmes.  

As  regards  direct  payments  made  by  the  European  Union,  the  Commission 
committed appropriations of around EUR 1.2 million which was almost equal to the 
amount foreseen in the 2015 budget for these payments.  

14 

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

This sector’s appropriations were over-executed by EUR 6.7 million compared to the 
forecasted 2015 budget needs of EUR 233.4 million; this over-execution was due to 
the  higher  expenditure  incurred  by  some  Member  States  for  their  POSEI  -  market 
measures programmes. 

4.1.9.  Article 05 02 12: Milk and milk products  

foresaw 

total  available  appropriations  amounting 

The  2015  budget 
to 
EUR 131.4 million in order to cover the needs of all the measures for this sector. The 
Budgetary  Authority  voted  appropriations  of  EUR  77.1  million  as  it  took  into 
account  the  estimated  revenue  assigned  to  this  budget  article  which  amounted  to 
EUR 54.3 million. The expenditure incurred by Member States in 2015 amounted to 
EUR 119.6 million.  All  the  schemes  funded  under  this  article  were  under-
implemented compared to the total estimated needs foreseen in the 2015 budget. The 
balance of the unused assigned revenue of EUR 52.7 million was carried over to the 
budget year 2016 to cover the needs of that year.  

Specifically, the 2015 needs for storage measures  for  skimmed  milk  powder  (SMP) 
were estimated at EUR 0.9 million. The expenditure incurred amounted to EUR 0.73 
million  and  it  was  funded  by  voted  appropriations  amounting  to  EUR  0.45  million 
and by assigned revenue of EUR 0.28 million. It should be noted that public storage 
for  SMP  was  opened  in  July  2015.  Total  purchases  of  17  013  t  were  made  and  the 
expenditure incurred for technical and financial costs amounted to EUR 0.13 million. 
Furthermore, expenditure amounting to EUR 0.6 million was incurred for the private 
storage of SMP.  

In addition, the 2015 needs for storage measures for butter were estimated at EUR 2.9 
million. The expenditure incurred amounted to EUR 2.68 million and it was funded 
by voted appropriations amounting to EUR 1.71 million and by assigned revenue of 
EUR 0.97 million. 

For the school milk scheme, Member States incurred expenditure amounting to EUR 
73.4  million  which  was  lower  compared  to  the  forecasted  2015  needs  of  EUR  77 
million because of lower expenditure for a part of the 2014/2015 school year.  

Finally,  the  2015  needs  for  other  measures  including  the  temporary  exceptional 
measures  adopted  by  the  Commission  after  the  Russian  ban  on  imports  for  certain 
cheeses and for the targeted support for the Baltic countries amounted to EUR 50.6 
million.  Member  States  incurred  lower  expenditure  amounting  to  EUR  42.8  million 
compared to the initially estimated needs and it was funded by voted appropriations 
amounting to EUR 31.6 million and by assigned revenue of EUR 11.2 million. While 
the  targeted  support  for  the  Baltic  countries  and  Finland  was  fully  paid,  the 
expenditure for cheese storage was lower than foreseen and it amounted to EUR 3.5 
million.  The  implementation  of  certain  of  these  temporary  exceptional  measures, 
notably on storage measures, has been extended to 30 September 2016 and therefore 
the corresponding expenditure is expected to continue in 2016.  

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

The  2015  budget 
to 
EUR 40.8 million in order to cover the needs of all the measures for this sector. The 
expenditure incurred by Member States in 2015 amounted to EUR 44.2 million and it 

total  available  appropriations  amounting 

foresaw 

15 

 
 
was funded both by the voted appropriations of EUR 40.8 million and by transfers of 
appropriations amounting to EUR 3.4 million from other areas of the 2015 budget. 

The  expenditure  incurred  for  specific  aid  for  beekeeping  amounted  to  EUR  27.7 
million compared to forecasted needs of EUR 31 million included in the 2015 budget. 
This  difference  is  due  to  late  payments  by  one  Member  State  for  its  annual 
beekeeping programme which was declared in 2016 instead of 2015. 

Furthermore,  the  expenditure  incurred  for  the  exceptional  support  measures  for  the 
sector of eggs and poultry for Italy, under Commission Implementing regulation (EU) 
1071/2014, amounted to EUR 4.9 million, which was lower than the expenditure of 
EUR 8.8 million foreseen in the 2015 budget which was based on the eligible claims 
notified by Italy.  

Finally,  the  over-execution  observed  for  this  sector  was  due  to  the  expenditure  of 
EUR  11.5  million  incurred  by  Member  States  for  the  private  storage  of  pig-meat 
under Commission Implementing Regulation (EU) 2015/360, which was adopted by 
the  Commission  in  the  course  of  2015  in  order  to  counter  the  difficult  market 
situation in this sector. The measure was not foreseen at the time of adoption of the 
2015  budget  in  December  2014  and,  therefore,  the  budget  did  not  foresee  any 
appropriations for this private storage scheme.  

4.2. 

Chapter 05 03: Direct Aids  

Total payments for this chapter of the 2015 budget amounted to EUR 42 168 million 
and  they  were  funded  by  the  voted  appropriations  amounting  to  EUR  40  561.4 
million  and  by  assigned  revenue  amounting  to  EUR  752.7  million.  The  latter  was 
used  to  cover  the  expenditure  incurred  for  the  single  payment  scheme  (NB:  for 
details,  see  point  4.2.1).  The  unused  voted  appropriations  amounted  to  EUR  347.2 
million as evidenced by the difference between the voted appropriations of EUR 40 
561.4  million  used  for  the  reimbursement  to  Member  States  and  the  initial  voted 
appropriations of EUR 40 908.6 million included in the 2015 budget. These unused 
voted  appropriations  were  reinforced  with  a  transfer  of  voted  appropriations 
amounting to EUR 85.8 million from other parts of the EAGF budget, thus, allowing 
the reconstitution of the unused amount of the reserve for crises of EUR 433 million, 
which was established from the proposed financial discipline in 2015, and which was 
transferred to budget article 05 03 09 so that, the amount of the effectively applied 
financial  discipline  of  EUR  409.8  million,  could  be  carried  over  into  2016  for  its 
reimbursement to the Member States concerned. The remaining balance of assigned 
revenue collected in 2015 amounted to EUR 696.6 million and it was carried over to 
2016.  In  items  where  the  needs  exceeded  the  budget’s  voted  appropriations,  the 
additional  expenditure  was  covered  through  transfers  of  voted  appropriations  from 
other items of the budget or of assigned revenue. Equally, for direct payments 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. 

4.2.1.  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 2015 budgetary needs for decoupled direct aids amounted 

16 

 
 
to  EUR  38  642  million  for  which  the  Budgetary  Authority  voted  appropriations 
amounting  to  EUR  37  397  million  after  taking  into  consideration  assigned  revenue 
for  this  sector  amounting  to  EUR  1  245  million.  The  expenditure  incurred  by 
Member  States  for  all  schemes  in  this  article  amounted  to  EUR 38  293.5 million, 
thus,  exceeding 
the  2015  voted  appropriations  of  EUR 37 397  million  by 
EUR 896.5 million. This latter amount of expenditure declared was partly covered by 
transfers  from  other  budget  items  amounting  to  EUR  143.8  million  and  partly  by 
assigned  revenue  amounting  to  EUR  752.7  million.  The  expenditure  incurred  by 
Member States for decoupled direct aids covered 99.1% of the needs foreseen in the 
2015 budget for these aids. This slight under-execution concerned mainly the single 
payment scheme (SPS) and the single area payment scheme (SAPS).  

As regards SPS, the 2015 budgetary needs were estimated at EUR 29 587 million. In 
order to cover these needs, the Budgetary Authority voted appropriations amounting 
to  EUR 28  342 million  after  taking  into  account  the  revenue  of  EUR 1 245 million 
assigned to this scheme. The expenditure declared by Member States for this scheme 
amounted  to  around  EUR  29  282  million  and  covered  99% of the  estimated  needs. 
This implementation rate was slightly better compared to 2014 with one of the main 
reasons  for  this  under-implementation  being  the  existence  of  payment  entitlements 
which  were  not  activated  or  which  remained  unused  in  the  national  reserves.  This 
expenditure  was  funded  by  the  scheme’s  voted  appropriations  of  EUR  28  342 
million,  by  assigned  revenue  of  around  EUR  752.7  million  and  by  transfers  from 
other  budget  items  amounting  to  EUR  187.3  million.  The  unused  balance  of  the 
available  assigned  revenue  was  transferred  to  the  2016  budget.  (NB:  For  details  on 
the implementation of assigned revenue, please see point 5.1).  

the  appropriations 

to 
As  regards  SAPS, 
to 
EUR 7 806 million.  Member 
EUR 7 770.3 million, thus, covering 99.5% of the estimated needs which is similar to 
the implementation rate of previous years.  

the  2015  budget  amounted 
amounting 

in 
incurred 

payments 

States 

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 
500.6  million,  which  resulted  in  an  under-execution  of  the  2015  budget’s 
appropriations of around EUR 6.4 million. The execution of this scheme improved in 
this last year of its implementation, largely due to the possibility for Member States 
to redefine the details of the implemented measures under article 68. 

the  other  schemes  funded 

As  regards 
their 
implementation  was  as  foreseen  in  the  2015  budget,  including  the  Redistributive 
payment which is the first new scheme of the 2013 reform that was implemented in 
2015.  

this  budget  article, 

through 

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 
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 3  078.4 million  were  needed  in  2015.  Member  States  incurred  expenditure 
amounting to EUR 3 020.5 million. 

17 

 
 
For most of these schemes, the Member States concerned incurred expenditure which 
was slightly lower than the 2015 budget's appropriations. The most important under-
executions  concerned  the  specific  support  schemes  under  article  68  of  Council 
Regulation (EC) No 73/2009 involving around EUR 32 million. Despite this under-
execution,  the  implementation  rate  for  this  scheme  improved  compared  to  the 
preceeding  year,  largely  due  to  the  possibility  for  Member  States  to  redefine  the 
details  of  the  implemented  measures  under  article  68.  Furthermore,  the  POSEI-EU 
support  programmes  showed  an  under-execution  of  around  EUR  10.1  million 
because of lower expenditure incurred by the Member States concerned.  

As  regards  item  05  03  02  99  –  Other  (direct  aids),  the  2015  budget  included 
appropriations of EUR 6.2 million intended to cover expenditure and corrections for 
older schemes which were not covered under other budget items of the coupled direct 
aids  sector.  However,  Member  States  incurred  expenditure  for  older  schemes 
amounting  to  around  EUR  2.8  million.  They  also  declared  net  corrections  and 
recoveries  of  around  EUR  9.4  million  which  were  intended  to  be  eventually  re-
booked  to  their  proper  budget  item  in  a  later  period.  In  order  to  cover  the  funding 
needs  of  other  items  of  the  2015  budget,  appropriations  amounting  to  EUR  12.6 
million were transferred out of this budget item, thus leading to an under-execution 
of around EUR 6.4 million.  

4.2.3.  Article 05 03 03: Additional amounts of aid 

While  the  appropriations  foreseen  in  the  2015  budget  for  this  scheme  amounted  to 
EUR 0.2 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  non-committed  voted  appropriations  involving  only  the  budget  year 
2014 supplemented by the appropriations of the unused reserve for crises in order to 
be carried over into the next budget year 2015 and finance the reimbursement of the 
financial discipline applied to direct aids in respect of calendar year 20147.  

Each  year,  if  applicable,  a  Commission  Implementing  Regulation  sets  the  amounts 
that each Member State has to reimburse to farmers and, in accordance with Article 
163(3) of Regulation (EU, Euratom) No 966/2012, determines that the expenditure in 
relation  to  this  reimbursement  shall  only  be  eligible  for  Union  financing  if  the 
amounts have been paid to the beneficiaries before 16 October of the financial year 
to which the appropriations are carried over. From the amount of EUR 868.2 million, 
corresponding  to  the  financial  discipline  applied  during  financial  year  2014,  which 
was carried over to budget 2015 for reimbursement, Member States reimbursed EUR 
854  million.  The  difference  of  EUR  14.2  million  reverts  to  the  2015  budget  for  its 
return to Member States via the first Amending Budget of the following budget year. 

As  regards  financial  year  2016,  Commission  Implementing  Regulation  (EU) 
2015/2094  sets  the  amount  of  reimbursement  to  EUR  409.8  million.  This  amount 
corresponds  to  the  amount  of  financial  discipline  effectively  applied  for  claim  year 

7  

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. 

18 

 
 
 
                                                 
2015  and  it  is  only  this  amount  which  was  carried  over  into  the  2016  budget.  The 
difference  between  the  reserve  for  crises  of  EUR  433  million  and  the  carried  over 
amount  of  EUR  409.8  million  reverts  to  the  2015  budget  for  its  return  to  Member 
States via the first Amending Budget of the following budget year. 

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 
2015,  the  equivalent  amount  of  the  crisis  reserve  in  current  prices  was  EUR  433 
million. The reserve was not used in financial year 2015. 

For  the  2015  claim  year,  the  financial  discipline  was  calculated  exclusively  for  the 
constitution  of  the  crisis  reserve  of  EUR  433  million.  However,  by  the  end  of  the 
financial year, non-committed voted appropriations  corresponding to the amount of 
financial discipline  effectively applied for claim  year 2015 (taking into account the 
unused amount of the reserve) was transferred to budget article 05 03 09 in order to 
be carried-over to the next financial year and, in this way, fund the reimbursement of 
financial  discipline  imposed  on  farmers  in  the  calendar  year  2015.  (NB:  Please  see 
point 4.2.4).  

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 1.2 million and it 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) amounted to 
EUR  7.5  million.  This  amount  was  covered  by  voted  appropriations  of  EUR  6.8 
million  which  were  foreseen  in  the  2015  budget  for  Monitoring  and  preventive 
measures-Direct payments by the European Union and by transfers from other parts 
of the budget amounting to EUR 0.7 million. 

As  regards  the  accounting  clearance  corrections  in  favour  of  Member  States,  the 
Commission took decisions which involved such corrections of approximately EUR 
20.2 million. As regards the conformity clearance corrections  in  favour  of  Member 
States,  the  Commission  took  decisions  which  involved  such  corrections  of 
approximately EUR 29.2 million. The Budgetary Authority had voted appropriations 

19 

 
 
for  the  funding  of  these  corrections  in  favour  of  the  Member  States  of  EUR  20 
million  and  the  balance  was  eventually  covered  by  transferring  appropriations  of 
EUR 29.4 million from other items of the 2015 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  2015  budget  foresaw  appropriations 
amounting  to  EUR  60.5  million  for  the  payment  of  compensatory  interest  to 
operators  under  this  judgement.  However,  Member  States  incurred  and  declared 
expenditure  amounting  to  around  EUR  1.7  million  for  these  payments.  Therefore, 
appropriations amounting to EUR 58.8 million were transferred to other items of the 
2015 budget in order to fund needs for these items.  

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 14.7 million, thus, taking up almost all of the 
appropriations foreseen in the 2015 budget. 

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

Appropriations committed with regard to the cost of farm structure surveys amounted 
to EUR 19.3 million, thus, taking up almost all of the appropriations foreseen in the 
2015 budget. 

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

Appropriations  committed  with  regard  to  the  cost  of  restructuring  of  systems  of 
agricultural surveys amounted to EUR 4.7 million, thus, taking up almost all of the 
appropriations foreseen in the 2015 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 
to  around 
aimed  at  enhancing  public  awareness  of 
EUR 7.3 million, thus, taking up almost all of the appropriations foreseen in the 2015 
budget. 

the  CAP  amounted 

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 1.8 million  and  it  under-executed  the 
appropriations of EUR 3.7 million foreseen in the 2015 budget. This under-execution 
was  mainly  due  to  delays  in  the  conclusion  of  audit  support  contracts  which  were 
foreseen in the 2015 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  2014  into  2015,  amounted  to 
EUR 341.3 million and has been entirely used in financing expenditure of the 2015 
budget year in accordance with article 14 of the Financial Regulation. As presented 

20 

 
 
in  annex  9,  this  amount  covered  expenditure  of  EUR 280.6 million  for  the 
operational  funds  for  producer  organisations  and  for  other  measures  (temporary 
exceptional  measures)  in  the  fruits  and  vegetables  sector,  of  EUR  11  million  for 
storage  measures  for  skimmed  powder  and  butter  as  well  as  for  other  measures 
(temporary  exceptional  measures)  in  the  milk  and  milk  products  sector  and  of 
EUR 49.7 million for the single payment scheme.  

As regards the assigned revenue collected in 2015, annex 8 shows that this revenue 
amounted to EUR 1 631.6 million and it originated from: 

– 

– 

– 

The  corrections  of  the  conformity  clearance  procedure  which  amounted  to 
EUR 1 066.6 million. 

The receipts from irregularities which amounted to EUR 155.5 million. 

The milk levy collections which amounted to EUR 409.6 million. 

The assigned revenue collected in 2015 was used to cover expenditure incurred for 
the following measures:  

– 

– 

– 

EUR  30.7  million  for  the  exceptional  support  measures  for  non-  members  of 
producer organisations under other measures in the fruits and vegetables sector,  

EUR 0.2 million and EUR 0.9 million for storage measures for skimmed milk 
powder and for butter and cream correspondingly in the milk and milk products 
sector,  

EUR 0.5 million for the exceptional support measures for milk producers and 
for  the  private  storage  for  cheese  under  other  measures  in  the  milk  and  milk 
products sector,  

– 

EUR 703 million for the single payment scheme (direct aids).  

The  balance  of 
to 
EUR 896.4 million  was  automatically  carried  over  into  the  2016  budget  in  order  to 
fund budgetary needs of that year.  

in  2015  amounting 

revenue  collected 

the  assigned 

6. 

BREAKDOWN BY TYPE OF EXPENDITURE  

The  total  EAGF  expenditure  amounted  to  EUR 44  948.1 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 2015: 

Storage 

Expenditure  for  storage  amounted  to  EUR 18.4 million,  i.e. 0.04%  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 0.3 million,  i.e. 0.001%  of  the  total 
expenditure  and  it  related  to  paying  outstanding  balances  for  past  exports  of  non-
Annex I products, beef, pigmeat and poultry.  

Other market measures 

In addition to storage and export refunds, the expenditure for other market measures 
amounted  to  EUR 2  698 million,  i.e. 6%  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 

21 

 
 
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 42 168 million, i.e. 93.8% of the total. 

Expenditure under direct management 

This  expenditure  amounted  to  EUR 64.7 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 1.3 million. 

The evolution of the breakdown of EAGF expenditure by type for the period 2009-
2015 is presented in annex 25. 

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. 

Programmes  are  submitted  by  representative  trade  and  inter-trade  organisations  to 
Member  States  which  are  responsible  for  the  programme  management  once  the 
Commission has confirmed the selection and agreed the part-financing. 

In  2015,  74  new  promotion  programmes,  including  7  multi  Member  States 
programmes, were approved by two Commission decisions both covering the internal 
market (30) and third countries (44). The EU will contribute EUR 118.7 million for 
these 74 new promotion programmes. The additional EUR 30 million of EU funding 
approved  in  September  2014  for  CAP  promotion  programmes  starting  in  2015 
correspond  to  the  medium-term  response  to  Russian  embargo.  This  increased 
financing allowed for 2015 to reorientate promotion measures to other third countries 
such as Middle East, North America and China, etc. 

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,  poultry,  processed  products  from 
cereals  and  rice,  flax,  seeds,  spirit  and  wine.  Seven  of  these  programmes  were 
proposed by more than one Member State while third country programmes aimed at 
the  Middle  East,  North  American  and  Latin  American,  Chinese,  Japanese,  South-
East  Asia,  South  Korean  and  Australian  markets  but  also  at  low  level  at  Russian, 
African, Kazakhstan, Belarussian, Norwegian, Azerbaijan, Bosnian & Herzegovian, 
Ukranian, Albanese, Serbian, Montenegro, Zwiss, New Zealand and Indian markets. 

A part of the promotion and information measures is carried out at the initiative of 
the  Commission.  In  this  framework,  the  Commission  organised  a  specific  GI 
campaign in China entitled "Tastes of Europe". The campaign was running for some 

22 

 
 
6  months  and  was  launced  in  May  2015  in  Beijing  in  the  framework  of  the 
celebrations of the 40th year of diplomatic relations between EU and China. 

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  while  Delegated  Regulation  (EU)  2015/1829  and 
Implementing  Regulation  (EU)  2015/1831  of  the  Commission  were  adopted 
respectively on 23 April 2015 and on 7 October 2015.  

The new promotion policy is designed to help the sector's professionals to find new 
markets,  consolidate  existing  ones,  and  promote  the  high  standards  of  EU 
agricultural products to consumers in Europe and around the world.  

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; 

(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  (EU) No 907/20148,  Commission  Implementing  Regulation 
(EU) No 908/20149 and Commission Implementing Regulation (EU) No 2015/77510) 
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 1306/2013); 

(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. 

8 
9  
10  

OJ L 255, 28.8.2014, p.18 
OJ L 255, 28.8.2014, p.59 
OJ L 122, 19.5.2015, p. 1 

23 

 
 
                                                 
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  1307/201311,  Commission 
Delegated  Regulation  (EU)  No  639/201412  and  Commission  Delegated  Regulation 
(EU) No 640/201413 contain the rules on the IACS. 

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 2015, the IACS covered almost 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 2015, around 54% of payments made under the 
EAFRD were also covered. 

11 
12  
13 

OJ L 347, 20.12.2013, p.608 
OJ L 181, 20.6.2014, p. 1 
OJ L 181, 20.6.2014, p.48 

24 

 
 
                                                 
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  storage  aid  or  aid  to  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. 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. 

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 aids. In fact, the 
ex-post  scrutiny  covers  all  aids  paid  to  beneficiaries  from  EAGF  (except  payments 
covered  by  IACS  and  those  excluded  by  Article  14  of  Regulation  (EU) 
No 907/2014). 

In  2015,  4  Member  States  were  visited  to  review  the  implementation  of  scrutiny. 
Member  States  scrutiny  services  completed  ex-post  controls 
in  respect  of 
undertakings  to  which  payments  were  made  in  financial  year  2013.  The  annual 
reports in respect of the respective scrutiny period (July 2014-June 2015) 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 2014/2015 scrutiny period, 50 such 
requests were fulfilled.  

9. 

CLEARANCE OF ACCOUNTS  

9.1. 

Conformity clearance - Introduction 

It is primarily the Member States' responsibility to check 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 

25 

 
 
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 2015 

9.2.1.  Audits 

The  following  table  presents  an  overview  of  the  conformity  missions  and  their 
coverage in respect of financial year 2015, broken down per ABB-activity: 

Financial Year 2015 

ABB 02 

ABB 03 

ABB 041) 

Total2) 

Number of conformity 
audits with missions 
carried out3)  

17 

34 

45 

114 

1) concerns only EAFRD. 
2) including 11 audits covering cross-compliance and 7 IT audits. The entitlements and 
irregularity areas have not been subject to audits in financial year 2015. 
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  2015 
were adopted involving financial corrections in a number of sectors. These decisions 
had an overall financial impact for EAGF by excluding from EU financing a total of 
EUR 2 011 million: 

•  Decision 2014/950/EU of 19 December 2014 – 46th Decision, financial impact of 

EUR 68.63 million, 

•  Decision  2015/103/EU  of  16  January  2015  –  47th  Decision,  financial  impact  of 

EUR 1 243.11 million, 

•  Decision  2015/1119/EU  of  22  June  2015  –  48th  Decision,  financial  impact  of 

EUR 699.26 million. 

For the decisions 46 (2014/950/EU), 47 (2015/103/EU) and 48 (2015/1119/EU) due 
to  the  relative  magnitude  of  corrections  compared  to  certain  Member  State’s  GDP, 
the Commission decided that corrections amounting to EUR 1 344.15 million could 
be paid in 3 equal annual instalments. In addition, financial corrections for Greece in 
decision 48 are included in a new deferral decision (C(2015)4122 of 22 June 2015) 
amounting to EUR 321.12 million for EAGF. 

26 

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

Area aids / Arable crops 
Cotton, flax and hemp, silk worms 
Dried fodder and seeds 
Export refunds 
Financial audit 
Fruit and vegetables 
Intervention storage 
Irregularities 
Livestock premiums 
Milk products 
POSEI 
Potato starch 
Specific support (Art.68 of Reg.73/2009) 
Sugar 
Wine 
Total 

Decision 46 Decision 47  Decision 48

78.09
0.00
0.00
0.06
1.58
1.06
0.00
0.00
0.00
0.00
0.00
0.00
0.48
8.70
-21.34
68.63

942.39 
0.00 
0.04 
0.25 
-0.22 
6.52 
1.72 
-0.01 
122.83 
0.00 
0.00 
-28.95 
15.32 
180.92 
2.30 
1 243.11 

564.98
0.50
0.00
0.04
8.41
63.25
0.00
2.02
9.59
3.10
1.06
0.00
46.30
0.00
0.00
699.26

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.  Even  after  the 
application of this mechanism, Member States are, however, obliged to pursue their 
recovery  procedures  and,  if  they  fail  to  do  so  with  the  necessary  diligence,  the 
Commission  may  decide  to  charge  the  entire  outstanding  amounts  to  the  Member 
States concerned.  

Regarding  financial  year  2014,  Member  States  reported  the  information  about 
recovery cases by 15 February 2015. The Member States recovered during financial 
year  2014  around  EUR  150.3  million  for  EAGF.  Recovered  amounts  were  EUR 
150.7 million for EAFRD and EUR 17.5 million for TRDI. The outstanding amount 
still to be recovered from beneficiaries at the end of that financial year was EUR 1 
229.8 million for EAGF, EUR 340.2 million for EAFRD and EUR 19.5 million for 
TRDI. The financial consequences to the Member States for non recovery of EAGF 
cases dating from 2010 or 2006 account to EUR 12.5 million. During financial year 
2014,  around  EUR  24.5  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 

27 

 
 
  
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 
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.  

With  Commission  Decision  C(2015)  393,  adopted  on  02  February  2015,  the 
Commission  cleared  the  accounts  of  OPEKEPE  (Greece)  and  ARBEA  (Italy) 
amounting to EUR 2 460 million.  

9.3.2.2.  Financial clearance decision for the financial year 2011 

With  Commission  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.  The  accounts  of  HAMBURG-JONAS 
(Germany), will be cleared during 2016 amounting to EUR 35 million. 

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 
decision  to  clear  the  accounts  of  BIRB  (Belgium),  and  HAMBURG-JONAS 
(Germany), amounting to EUR 34,5 million will be done in 2016.  

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.  

9.3.2.5.  Financial clearance decision for the financial year 2014 

On 28 May 2015, the Commission adopted a Decision clearing the annual accounts 
of  74  paying  agencies  in  respect  of  EAGF  expenditure.  With  this  decision, 
expenditure  amounting  to  EUR  39  561  million  was  cleared.  The  accounts  of  five 
paying  agencies  (Hamburg  and  Mecklenburg-Vorpommern  (Germany),  OPEKEPE 

28 

 
 
(Greece), SAISA (Italy) and PIAA (Romania)), amounting to EUR 3 793,3 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 2015, the Court handed down 11 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2015, the Court partially annulled: 

•  Decision 36 by judgement of 06 November 2014 in the case T-632/11 brought by 

Greece. 

In financial year 2015, the Court annulled: 

•  Decision 42 by judgement of 24 September 2015 in the case T-557/13 brought by 

Germany. 

In financial year 2015, the Court rejected appeals brought in the following cases: 

•  judgement of 16 October 2014 in case C-273/13 P brought by Poland; 

•  judgement of 06 November 2014 in case C-610/13 P brought by the Netherlands; 

•  judgement of 02 December 2014 in case T-661/11 brought by Italy; 

•  judgement of 05 February 2015 in case T-387/12 brought by Italy; 

•  judgement of 16 June 2015 in case T-3/11 brought by Portugal; 

•  judgement of 19 June 2015 in case T-358/11 brought by Italy; 

•  judgement of 06 July 2015 in case T-44/11 brought by Italy; 

•  judgement of 02 October 2015 in case T-245/13 brought by the UK; 

•  judgement of 02 October 2015 in case T-503/12 brought by the UK. 

9.4.2.  New appeals 

In  the  financial  year  2015,  17  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number 
T-112/15 
T-118/15 
T-135/15 
T-139/15 
T-141/15 
T-143/15 
T-145/15 
T-156/15 
T-157/15 
T-501/15 
T-502/15 
T-505/15 
T-506/15 
T-507/15 
T-550/15 

Member State 
Greece 
Slovenia 
Italy 
Hungary 
Czech Republic 
Spain 
Romania 
France 
Estonia 
The Netherlands 
Spain 
Hungary 
Greece 
Poland 
Portugal 

29 

Lodging Date 

02/03/2015 
06/03/2015 
26/03/2015 
27/03/2015 
27/03/2015 
30/03/2015 
29/03/2015 
27/03/2015 
30/03/2015 
31/08/2015 
01/09/2015 
02/09/2015 
29/08/2015 
02/09/2015 
23/09/2015 

 
 
T-551/15 
T-556/15 

Portugal 
Portugal 

25/09/2015 
25/09/2015 

9.4.3.  Appeals pending 

The  situation  as  at  15  October  2015  with  regard  to  appeals  pending  is  shown, 
together with the amounts concerned, in annex 26.  

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. 

Since  2014  the  Committee  on  Agriculture  and  Rural  Development  provides  an 
opinion on the discharge procedure to the Committee on Budgetary Control. 

The  Committee  on  Budgetary  Control  monitored  the  correct  implementation  of  the 
2013  budget.  It  was  asked  to  draw  up  the  Parliamentary  Decision  (OJ  L  255, 
30.9.2015)  by  which  discharge  (in  respect  to  the  implementation  of  the  general 
budget  of  the  European  Union  for  the  2013  financial  year)  was  granted  to  the 
Commission on 29 April 2015. 

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 for financial year 2014 

Every year the Court of Auditors publishes its Annual report on the implementation 
of the EU budget in which it gives a statement of assurance on the reliability of the 
consolidated  accounts  of  the  EU  as  well  as  on  the  legality  and  regularity  of 

30 

 
 
transactions.  This  is  supplemented  with  specific  assessments  of  each  major  area  of 
EU  activity.  The  report  is  published  along  with  the  Institutions'  replies  and  is 
presented to the European Parliament in November. 

In line with International Audit Standards, contradictory meetings take place between 
the  auditor  (the  Court  of  auditors)  and  the  auditee  (the  Commission  and  the  other 
Institutions and bodies) before the report is published. In these meetings, the Court's 
findings and conclusions are discussed to ensure agreement on the underlying facts. 
The wording of the auditee's replies is also discussed. 

In the Annual report for financial year 2014, the activities of the Directorate-General 
for  Agriculture  and  Rural  development  are  considered  under  one  single  chapter, 
Chapter 7 – Natural Resources. However, transactions financed under the EAGF are 
assessed  separately  from  those  financed  under  the  EAFRD  which  are  considered 
along with other policies (environment, climate action and fisheries). 

For EAGF - Market and direct support, based on the results of the testing of 183 
transactions, the Court estimates the level of error to be 2.9% (para 7.18). For 2013, 
the  error  rate  for  this  policy  group  was  3.6%.  Cross-compliance  infringements 
accounted  for  0.7  percentage  points  (para  7.20),  an  increase  from  0.5  percentage 
points 
include  cross-compliance 
infringements in its error rate as of financial year 2015 (para 1.15).  

last  year.  The  Court  has  decided  not 

to 

As it has done in the past, the Court stressed that, in many cases, Member States had 
sufficient information to detect and correct errors before declaring the expenditure to 
the Commission. Had they acted on this information, the error rate would have been 
0.6 percentage point lower. In addition, and for the first time, the Court reported on 
the errors made by national authorities. They estimate that for this policy area, their 
impact was 0.7 percentage point. (para 7.20) 

In  total,  51%  of  transactions  audited  were  affected  by  error  (para  7.18),  a  decrease 
from 61% in 2013. Most of the errors (44%) related to overstatement in the number 
of eligible hectares (graph 7.3) and cross-compliance (24%). 

In  its  assessment  of  the  control  systems  for  EAGF,  the  Court  reviewed  IACS  in 
Croatia  and  in  paying  agencies  which  had  implemented  action  plans  to  remedy 
identified  weaknesses.  For  Croatia,  they  considered  the  system  reliable  and  only 
reported minor deficiencies (para 7.37). For the remedial actions, the Court indicated 
that the overall situation had improved but that weaknesses nevertheless persisted in 
some  countries  (para  7.40).  Remedial  actions  in  Bulgaria,  Portugal  and  Romania 
were considered satisfactory (box 7.7) while further improvements were expected in 
Greece, Spain and Italy (box 7.8). 

For  Rural  development,  environment,  climate  action  and  fisheries,  based  on  a 
sample  of  176  transactions,  the  Court  estimated  the  error  rate  at  6.2%  (para  7.25). 
This is a decrease from 6.7% in 2013. Cross-compliance infringements contributed to 
0.2 percentage points of that error rate (para 7.33). The Court also estimates that if 
Member  States  had  acted  on  the  information  at  their  disposal  to  detect  and  correct 
errors  before  declaring  the  expenditure,  the  error  rate  would  have  been  3.3 
percentage points lower (para 7.28). Furthermore, the Court quantifies the impact of 
errors made by national authorities at 0.6 percentage points (para 7.28). 

The  frequency  of  errors  for  rural  development  continued  to  decrease,  from  57%  in 
2013  to  49%  in  2014  (para  7.27).  Ineligibility  is  the  main  cause  of  errors  (44%) 
followed  by  non-compliance  with  agri-environmental  commitments  (28%)  (graph 

31 

 
 
7.4).  For  the  root  causes  of  errors,  the  Court  refers  to  its  special  report  23/2014 
published in February 2015 (para 7.29).  

The Court makes a positive assessment of the Commission's work in the framework 
of  the  clearance  of  accounts  procedure  (para  7.60)  as  well  as  on  the  Commission's 
audit work (para 7.62). 

The recommendations addressed to the Commission are (para 7.77): 

For rural development: 

– 

– 

take appropriate measures to require that Member States' action plans include 
remedial actions addressing the frequently found causes of error; 

revise the strategy for its rural development conformity audits so as to establish 
whether systems weaknesses found in one specific region, for Member States 
with regional programmes, are also present in the other regions, especially for 
investment measures; 

For both EAGF and rural development  

– 

ensure  that  the  new  assurance  procedure  on  legality  and  regularity  of 
transactions,  which  will  become  mandatory  as  of  the  financial  year  2015,  is 
correctly applied by the certification bodies and produces reliable information 
about the level of error, so as to be able to rely on it. 

The Commission has accepted all recommendations. 

10.2.3.  Special Reports by the Court of Auditors  

In calendar year 2015, the Court published four special reports covering DG AGRI's 
activities: 

•  Special  Report  No  23/2014  "Errors  in  rural  development  spending:  what  are 
the  causes  and  how  are  they  being  addresses?"  (published  on  17  February 
2015); 

•  Special  Report  No  24/2014  "Is  EU  support  for  preventing  and  restoring 
damage  to  forests  caused  by  fire  and  natural  disasters  well  managed?" 
(published on 24 February 2015); 

•  Special Report No 4/2015"Technical assistance: what contribution has it made 

to agriculture and rural development?" (published on 24 April 2015); 

•  Special  Report  No  5/2015  "Are  financial  instruments  a  successful  and 
promising tool in the rural development area?" (published on 28 April 2015). 

11. 

BASIC RULES GOVERNING EAGF AND AMENDMENTS MADE IN 2015  

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 

32 

 
 
– 

– 

– 

– 

– 

– 

– 

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); 

33 

 
 
– 

– 

– 

– 

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); 

Commission  Implementing  Regulation  (EU)  2015/775  of  18  May  2015 
amending Implementing Regulation (EU) No 908/2014 as regards conformity 
clearance (OJ L 122, 19.5.2015, p. 1); 

Commission  Implementing  Regulation  (EU)  2015/2222  of  1  December  2015 
amending Implementing Regulation (EU) No 908/2014 as regards declarations 
of  expenditure,  conformity  clearance  and  the  content  of  the  annual  accounts 
(OJ L 316, 2.12.2015, p. 2). 

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 11 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)  No  906/2014  of  11  March  2014 
supplementing Regulation (EU) No 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 2015 accounting year. 

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

34 

 
 
– 

No depreciation at the end of the 2015 financial year was fixed; 

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

– 

Commission Implementing Regulation (EU) No 1079/2014 of 14 October 2014 
fixing  the  interest  rates  to  be  used  for  calculating  the  costs  of  financing 
intervention measures comprising buying-in, storage and disposal for the 2015 
EAGF accounting year. (OJ L 297, 15/10/2014, p. 7). 

(e) Standard amounts for reimbursing physical storage operations 

– 

Commission  Implementing  Decision  C(2014)5616  of  11  August  2014  (not 
published) fixing, for the 2015 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)  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 (O.J. L 255 of 
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 (O.J. L 255 of 28/8/2014, p.59). 

12. 

ANNEXES 

35 

 
 
ANNEXES 

General 
1. 
2. 

EAGF budgetary procedure for 2015 
Part of EAGF budget in the EU budget, 2009 to 2015 

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

Summary of outturn for 2015 
Monthly reimbursements to Member States in the 2015 financial year 
Payments under direct management by the European Commission in the 2015 financial year (Differentiated 
Appropriations) 
Payments under direct management by the European Comm. in the 2015 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. 

EAGF 2015 Analysis of budget execution  
EAGF 2015 Analysis of execution of assigned revenue C4 
EAGF 2015 Analysis of execution of assigned revenue C5  
EAGF 2015 Expenditure for direct aids by measure and by Member State 
EAGF 2015 Expenditure for intervention in storage 
EAGF 2015 Expenditure by Member State, by item and by fund source 
EAGF 2015 Expenditure by sector according to the economic nature of the measures 
EAGF 2015 Quantity & value of products in public intervention stores  
Evolution of EAGF Expenditure by article of the budget. Financial years 2009 to 2015 
Evolution of EAGF Expenditure by sector and measure. Financial years 2009 to 2015 
Evolution of EAGF Expenditure by sector and in % terms. Financial years 2009 to 2015 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2009 to 2015 
Evolution of EAGF Direct aids expenditure by measure. Financial years 2009 to 2015 
Evolution of EAGF Direct aids expenditure by sector. Financial years 2009 to 2015 
Evolution of EAGF Direct aids expenditure by article of budget. Financial years 2009 to 2015 
Evolution of EAGF Export refunds expenditure by sector. Financial years 2009 to 2015 
Evolution of EAGF Export refunds expenditure by Member State. Financial years 2009 to 2015 
Evolution of EAGF Storage expenditure. Analytical table. Financial years 2008 to 2015 
Evolution of the breakdown of EAGF expenditure. Financial years 2009 to 2015 

Clearance of accounts 

26. 
27. 

Appeals against Clearance of Accounts Decisions pending on 15 October 2015 
Financial corrections (Decisions 1 - 48) by decision and financial year 

36 

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

ANNEX  1
EAGF  Budgetary procedure for 2015  

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
(AL)

DB             

EP****  position

New DB

BUDGET         

CA*

PA**

CA*

PA**

CA*

PA**

CA*

PA**

CA*

PA**

CA*

PA**

In EUR Million

05 01

ADMINISTRATIVE EXPENDITURE OF POLICY AREA 
AGRICULTURE AND RURAL DEVELOPMENT

8.10

8.10

7.53

7.53

8.27

8.27

8.10

8.10

8.27

8.27

8.27

8.27

05 01 04

Support expenditure for operations of Policy Area Agriculture (1)

8.10

8.10

7.53

7.53

05 01 06

Consumer, Health, Agriculture and Food Executive Agency (2)

8.10

0.17

8.10

0.17

8.10

8.10

8.10

0.17

8.10

0.17

8.10

0.17

8.10

0.17

05 02

INTERVENTIONS IN AGRICULTURAL MARKETS (3)

2 404.39 2 404.51 2 390.94 2 391.05 2 400.69 2 400.81 2 445.39 2 445.51 2 400.69 2 400.78 2 400.69 2 400.75

05 02 01

Cereals

Rice
Refunds on non-Annex 1 products
Food programmes
Sugar 
Olive oil
Textile plants
Fruit and vegetables
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

pm
pm
1.00
pm
pm
44.60
6.20
836.70
1 095.00
62.29
249.40
77.10
0.10
pm
32.00

pm
pm
1.00
pm
pm
44.60
6.20
836.70
1 095.00
62.41
249.40
77.10
0.10
pm
32.00

pm
pm
1.00
pm
pm
44.32
6.16
831.47
1 088.16
61.91
249.39
76.62
0.10
pm
31.81

pm
pm
1.00
pm
pm
44.32
6.16
831.47
1 088.16
62.01
249.39
76.62
0.10
pm
31.81

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.19
233.40
77.10
0.10
pm
40.80

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.31
233.40
77.10
0.10
pm
40.80

pm
pm
1.00
pm
pm
44.60
6.20
843.70
1 095.00
92.29
249.40
81.10
0.10
pm
32.00

pm
pm
1.00
pm
pm
44.60
6.20
843.70
1 095.00
92.41
249.40
81.10
0.10
pm
32.00

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.19
233.40
77.10
0.10
pm
40.80

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.28
233.40
77.10
0.10
pm
40.80

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.19
233.40
77.10
0.10
pm
40.80

pm
pm
0.10
pm
pm
46.60
6.20
836.20
1 095.00
65.25
233.40
77.10
0.10
pm
40.80

05 03

DIRECT AIDS

41 378.44 41 378.44 41 378.44 41 378.44 40 908.60 40 908.60 41 378.44 41 378.44 40 908.60 40 908.60 40 908.60 40 908.60

05 03 01

Decoupled direct aids (4)

05 03 02
05 03 03
05 03 10

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

37 867.00
3 078.24
0.20
433.00

37 867.00
3 078.24
0.20
433.00

37 867.00
3 078.24
0.20
433.00

37 867.00
3 078.24
0.20
433.00

37 397.00
3 078.40
0.20
433.00

37 397.00
3 078.40
0.20
433.00

37 867.00
3 078.24
0.20
433.00

37 867.00
3 078.24
0.20
433.00

37 397.00
3 078.40
0.20
433.00

37 397.00
3 078.40
0.20
433.00

37 397.00
3 078.40
0.20
433.00

37 397.00
3 078.40
0.20
433.00

05 04

05 04 01

05 04 03

05 07

Rural development financed by the EAGGF-Guarantee section - 
Programming period 2000-2006 (5)
Other measures; Plant and animal genetic resources

RURAL DEVELOPMENT 

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

pm

pm

pm

pm

pm

pm

AUDIT OF AGRICULTURAL EXPENDITURE 

61.90

61.90

43.70

43.70

87.30

87.30

61.90

61.90

87.30

87.30

87.30

87.30

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

26.80
35.10

26.80
35.10

17.30
26.40

17.30
26.40

26.80
60.50

26.80
60.50

26.80
35.10

26.80
35.10

26.80
60.50

26.80
60.50

26.80
60.50

26.80
60.50

50.93

44.04

34.67

27.78

50.93

44.04

50.93

44.04

50.93

43.31

50.93

42.71

15.01
19.45
4.77
8.00
3.70

12.29
16.76
3.30
8.00
3.70

11.51
10.45
3.27
6.00
3.44

8.79
7.76
1.80
6.00
3.44

15.01
19.45
4.77
8.00
3.70

12.29
16.76
3.30
8.00
3.70

15.01
19.45
4.77
8.00
3.70

12.29
16.76
3.30
8.00
3.70

15.01
19.45
4.77
8.00
3.70

12.01
16.38
3.22
8.00
3.70

15.01
19.45
4.77
8.00
3.70

11.78
16.07
3.16
8.00
3.70

TOTAL  2015  EAGF APPROPRIATIONS

43 903.75 43 896.98 43 855.28 43 848.50 43 455.78 43 449.01 43 944.75 43 937.98 43 455.78 43 448.25 43 455.78 43 447.62

(1) The budget item concerning EAGF is 05 01 04 01.
(2) The budget item concerning EAGF is 05 01 06 01.
(3) Additional needs to be covered by assigned revenue: for the DB and the AL estimated at EUR 250 million, for the new DB and the Budget estimated at EUR 523.6 million 
(4) Additional needs to be covered by assigned revenue: for the DB estimated at EUR 780 million, for the AL, the new DB  and the Budget estimated at EUR 1 245 million 
(5) 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

37 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 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

2009  to  2015 FINANCIAL  YEARS

ANNEX  2

Commitment Appropriations

BUDGET YEAR

2009

2010

2011

2012

2013

2014

2015

   European Union BUDGET

100%

100%

100%

100%

100%

100%

100%

European Agricultural Guarantee Fund

30.7%

31.0%

30.2%

29.9%

29.1%

30.7%

29.9%

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

.

0
3

%
0

.

1
3

%
2

.

0
3

%
9

.

9
2

%
1

.

9
2

%
7

.

0
3

%
9

.

9
2

2009

2010

2011

2012

2013

2014

2015

EU BUDGET

EAGF

38 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

Annex 3
Summary of outturn for 2015

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

43 455 780 762.00

43 447 624 585.00

 1.Clearance decisions

1a. Appropriations under shared management

43 388 597 789.00

43 388 597 789.00

 2. Irregularities

1b. Appropriations under  direct management

67 182 973.00

59 026 796.00

 3. Superlevy from milk producers

868 600 000.00

165 000 000.00

405 000 000.00

 2. Amending budget

-900 000.00 

-900 000.00 

 3. Transfer to / out of EAGF in the year

-107 267.78 

 Total forecasted assigned revenue

1 438 600 000.00

 4. Final appropriations for EAGF of which

43 454 880 762.00

43 446 617 317.22

4a. Appropriations under shared management

43 388 791 789.00

43 388 791 789.00

4b. Appropriations under  direct management

66 088 973.00

57 825 528.22

(1) Appropriations entered in the 2015 budget taking into account the assigned revenue to be collected in 2015 and the one carried over from 2014 to 2015 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

44 883 460 321.82

44 883 460 321.82

64 654 779.75
44 948 115 101.57

56 154 302.09
44 939 614 623.91

Expenditure under direct management (4)
Total 
(3) Committed amounts. Commitment and payment less assigned revenue received:  EUR 43 251 824 819.59
(4) Includes payments made from appropriations carried over (EUR 14 479 209.82)

Assigned Revenue

Forecasted revenue

Revenue received

Difference

in EUR

1 438 600 000.00

1 631 635 502.23

193 035 502.23

Appropriations
Execution (5)
Appropriations cancelled
Carry over to 2016
(5) Commitment appropriations  = payment appropriations

Expenditure under shared management

in EUR

Final appropriations (C1)

43 388 791 789.00
42 952 988 817.08
25 999 400.92
409 803 571.00

Non automatic carry 
over of 2014 C1 
appropriations (C2)

868 195 629.00
853 965 493.25
14 230 135.75

Appropriations 
from AR (C4)

1 631 635 502.23
735 236 563.59
-
896 398 938.64

Carry over of 
appropriations from AR 
of 2014 (C5)

341 269 447.90
341 269 447.90
-
-

Expenditure under direct management

Commitment appropriations

Decommitments

Payments 
appropriations

Carry over to 2016 (7)

in EUR

1. Appropriations (C1) including transfers (6)
2. Execution (C1)
3. Appropriations cancelled
(6)This amount includes transfers to ''shared management'' for a total amount of EUR -194 000.00 for commitment and payment appropriations, a transfer ''out'' of EAGF of EUR -107 267.78 for payment 
appropriations and an Amending Budget of EUR -900 000.00 for commitment and payment appropriations.
(7) Carry over to 2016 only for non differentiated appropriations

57 825 528.22
41 675 092.27
2 329 161.44

66 088 973.00
64 654 779.75
1 434 193.25

-
13 821 274.51
-

Expenditure under direct management - 
Carry over from 2014 to 2015  
(non differentiated appropriations)

Commitment appropriations

Decommitments

Payments 

Cancelled

in EUR

Carried over appropriations

16 114 870.92

1 024 592.83

14 479 209.82

611 068.27

39 

 
 
                  
                    
                
                  
                   
                
                         
                           
                
            
                  
                    
                  
                   
                         
                           
        
          
               
                  
        
          
                     
                     
                        
                    
             
     
                
                    
             
        
                
                           
               
                         
        
                           
          
                           
          
                  
                              
            
                           
                  
          
                       
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

Monthly reimbursements to Member States in the 2015 financial year

ANNEX 4

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

TO PAY

in EUR

2014 11

January

2014 12

February

2015 01

March

2015 02

April

2015 03

May

2015 04

June

2015 05

July

2015 06

August

2015 07

2015 08

2015 09

2015 10

2015

Financial year

September

October

November

December

Com pl. 
Paym ent

2015

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

250 366 856

271 627 172

6 011 183

3 796 176

3 902 277

15 812 035

8 091 216

12 162 084

-97 570 

5 604 836

11 516 564

30 565 186

-1 307 

619 356 711

1 131 716

33 126 886

481 101 048

21 302 127

-4 546 577 

49 339 130

51 778 012

10 585 722

3 869 969

4 982 887

4 476 675

2 537 794

372 132 560

347 494 904

35 537 557

73 886 279

22 358 887

6 674 530

2 996 390

2 458 870

8 512 027

15 340 028

4 000 191

4 335 106

0

0

659 685 389

895 727 330

-27 261 461 

842 990 025

18 365 073

23 667 630

11 501 240

3 551 924

2 062 547

1 344 832

26 514 751

2 160 732

1 101 792

289 041

-44 029 

906 244 097

-160 340 353 

5 094 934 620

29 375 724

9 858 828

-6 902 588 

13 149 437

4 562 513

3 293 287

8 006 375

7 574 509

25 178 650

35 858 836

-807 

5 064 549 030

119 425

110 265 799

230 748

6 964 599

-201 503 

74 000

295 082

77 413

295 034

546 424 785

606 913 474

7 866 723

5 575 074

4 153 500

2 259 923

2 052 624

35 239 050

3 013 698

253 219

496 311

103 710

818 293

62 765

281 733

880 580 755

910 190 021

-135 430 467 

-33 752 166 

195 317 134

53 634 112

27 322 723

33 676 406

4 975 470

6 281 284

43 820 033

24 130 589

0

0

0

118 540 290

1 215 095 189

2 010 745 895

2 199 665 681

2 380 692 475

69 188 864

59 805 799

121 723 371

122 500 632

62 751 978

247 053 910

45 041 707

-4 772 316 

67 110 656

213 628 665

-2 430 461 

5 581 960 962

3 608 514 765

3 464 015 817

64 803 900

32 625 800

-228 774 720 

235 561 152

32 408 923

149 682 530

80 554 066

-4 473 121 

279 786 677

49 103 715

46 848

152 191

266 276

131 867 005

18 410 405

4 325 448

811 502

6 291 439

751 579

155 209

163 540

1 970 932

1 414 006 096

1 011 230 987

73 518 330

837 518 226

54 463 855

177 139 502

129 646 240

306 787 305

40 537 010

34 444 402

104 637 608

239 860 725

-1 451 892 

16 353 982

20 139 996

10 556 515

2 692 044

598 545

57 721 148

70 416 927

11 462 547

15 261 006

3 332 361

2 902 509

114 119

177 527

2 226 904

-2 852 

228 894

1 788 904

4 030 488

1 515 811

2 441 309

704 241

29 553

235 884

0

0

0

0

0

7 763 809 501

165 212 373

4 423 790 287

57 275 648

166 200 825

149 187 019

118 633 597

15 598 901

55 233 072

18 896 986

8 901 286

13 732 210

3 968 742

1 566 469

1 123 404

2 130 485

6 197 857

209 450

395 379 480

-797 033 

31 960 875

46 531

85 397

118 186

9 148

72 022

45 477

830 956

-394 330 

4 296

157 118

0

32 138 643

551 712 908

30 611 923

43 103 431

260 223 491

248 648 729

50 624 252

22 872 377

58 100 144

12 254 862

206 157

5 049 106

28 174 396

39 887

1 311 621 664

0

54 990

0

4 218 931

-344 

930 452

5 654

137 152

12 068

81 448

84 412

90 337

-126 287 234 

686 028 606

20 012 642

49 383 421

42 259 238

8 408 313

11 478 754

13 092 453

7 320 898

-4 867 289 

24 935 419

10 648 025

-22 551 987 

602 342 142

2 275 144

1 802 266

75 396 076

11 131 397

2 768 123

751 053

1 291 631

642 627

13 722 865

5 647 959

0

0

0

5 615 099

742 413 245

695 219 296

-38 412 042 

573 486 686

1 275 701 218

1 062 632 662

302 791 011

120 121 013

79 863 080

24 671 967

23 353 174

-20 696 122 

48 015 484

4 737 182

-74 785 

3 456 190 529

306 581 382

251 570 922

20 451 571

15 331 697

5 283 724

19 187 940

13 747 722

11 578 449

7 163 433

-41 398 964 

17 320 669

48 387 098

-2 213 

675 203 428

651 489 334

2 170 409

630 497 123

79 281 877

-23 665 174 

6 265 665

3 644 617

52 652 934

7 761 615

3 849 496

5 749 276

544 873

3 934 634

49 860

52 742 723

75 048 252

1 203 099

424 754

201 034

297 975

267 823

273 281

5 095 315

17 502

141 442

376 459 557

-116 697 

-8 702 

29 809 170

9 876 748

7 747 077

5 794 808

3 727 676

384 274

1 243 607

1 650 942

1 499 735

495 838 369

1 147 979

312 799

496 828

13 457 610

15 502 037

11 279 161

1 518 756

-3 020 434 

442 992

-97 742 

2 066 171

662 723 954

5 150 702

1 263 855

1 002 233

1 088 824

4 519 207

16 224 799

480 618

-2 773 605 

613 034

3 909 592

4 462 822

2 913 751 570

72 015 439

32 215 455

20 334 045

40 614 833

16 652 667

24 201 828

6 387 272

-76 931 179 

4 161 387

828 097

0

0

0

0

0

0

1 420 242 043

139 556 252

436 709 902

538 378 090

696 269 385

3 058 694 236

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

10 624 684 079

21 906 088 741

2 821 064 210

2 835 957 371

920 003 497

978 565 113

517 877 978

1 035 192 503

298 349 824

-74 540 122 

673 101 194

717 784 696

-2 304 265 

43 251 824 820

40 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

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

Payments carried out under direct management by the European Commission during financial year 2015
 (differentiated appropriations)

ANNEX  5

Direct management payments on the appropriations of the 2015 Budget

in EUR

Budget item

Commitment appropriations 
2015

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

1 189 000.00
pm
15 009 325.00
19 450 000.00
4 773 648.00

1 185 298.76
0.00
14 715 911.71
19 317 815.88
4 661 180.06

787 581.21
pm
14 151 735.00
13 621 271.01
3 597 941.00

783 571.34
0.00
14 150 128.24
12 371 271.01
3 416 822.85

40 421 973.00

39 880 206.41

32 158 528.22

30 721 793.44

Direct management payments on not-automatically carried over appropriations from financial year 2014 to financial year 2015

Budget item

Carryovers

Commitments

Payment appropriations 

Amounts charged (payments)

-

-

-

-

-

41 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 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 2015 (non-differentiated appropriations)

Direct management payments on the appropriations of the 2015 Budget

in EUR

Budget item

Appropriations 2015

Commitments

Cancelled commitment 
appropriations  

Amounts charged 
(payments)

Automatic carryovers

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

TOTAL

8 100 000.00
166 000.00
7 480 000.00
7 315 000.00
2 606 000.00

7 985 026.16
166 000.00
7 480 000.00
7 294 620.99
1 848 926.19

114 973.84
0.00
0.00
20 379.01
757 073.81

2 112 010.31
166 000.00
6 691 229.74
1 385 060.63
598 998.15

5 873 015.85
0.00
788 770.26
5 909 560.36
1 249 928.04

25 667 000.00

24 774 573.34

892 426.66

10 953 298.83

13 821 274.51

Direct management payments on not-automatically carried over appropriations from financial year 2014 to financial year 2015

Budget item

Carryovers

Commitments

Available appropriations 

Amounts charged 
(payments)

Still to be charged

-

-

-

-

-

-

Direct management payments on automatically carried over appropriations from financial year 2014 to financial year 2015

Budget item

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

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

212 040.23
133 278.88
628 982.06
50 291.66

5 497 886.03
1 916 621.96
6 514 807.09
1 160 963.01

5 474 822.85
1 879 349.50
5 964 074.46
1 160 963.01

23 063.18
37 272.46
550 732.63
0.00

16 114 870.92

1 024 592.83

15 090 278.09

14 479 209.82

611 068.27

42 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2015  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET
 2015

AMENDING 
BUDGET 
7/2015
(b)

ASSIGNED 
REVENUE
& 
CARRY-OVER

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2015

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL 
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  
TO 2016

DIFFERENCE  
EXECUTION / 
TOTAL AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

% EXECUTION / 
TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

(1)

(2)

(3)

(4)

(5) = (1) + (2) + (3) + (4)

(6)

(7) = (5) - (6)

(8)

(9) = (7) - (8)

(10) = ((6) + (8)) / (5)

(a)

05

AGRICULTURE  AND  RURAL DEVELOPMENT

43 455 780 762

-900 000

2 841 100 579

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 01 06

Executive agencies

05 01 06 01

Consumer, Health, Agriculture and Food Executive Agency — 
Contribution from the Agricultural promotion programme

8 266 000

8 100 000

8 100 000

166 000

166 000

05 02

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

2 400 689 000

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

100 000

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

Private storage of sugar

05 02 05 99 Other measures (sugar) 

05 02 06

Olive oil

05 02 06 03

Private storage of 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

Private storage of flax fibre

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

46 600 000

p.m.

46 000 000

600 000

6 200 000

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

0

0

0

0

0

0

0

0

46 295 981 341 44 948 115 102

1 347 866 240

1 306 202 510

41 663 730

100%

8 266 000

8 151 026

114 974

8 100 000

7 985 026

114 974

8 100 000

7 985 026

114 974

166 000

166 000

166 000

166 000

0

0

0

0

0

0

0

114 974

114 974

114 974

0

0

99%

99%

99%

100%

100%

0

0

0

0

0

523 600 000 -54 935 000

2 869 354 000

2 666 887 140

202 466 860

199 782 870

2 683 989

100%

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

-46 000

54 000

53 778

-3 225 000

-3 225 000

-3 225 000

-3 225 804

-3 225 000

-3 225 804

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

222

804

804

0

0

0

0

0

-2 474 000

44 126 000

44 069 178

56 822

0

-1 961 000

-513 000

0

-6 730

44 039 000

43 989 143

87 000

86 765

-65 000

6 135 000

6 134 000

0

0

0

6 730

49 857

235

1 000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

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

0

0

0

0

222

804

804

0

0

0

0

0

56 822

6 730

49 857

235

1 000

0

-

-

-

-

-

-

-

-

100%

100%

100%

-

-

-

-

-

100%

-

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

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2015  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET
 2015

AMENDING 
BUDGET 
7/2015
(b)

ASSIGNED 
REVENUE
& 
CARRY-OVER

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2015

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL 
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  
TO 2016

DIFFERENCE  
EXECUTION / 
TOTAL AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

% EXECUTION / 
TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

(1)

(2)

(3)

(4)

(5) = (1) + (2) + (3) + (4)

(6)

(7) = (5) - (6)

(8)

(9) = (7) - (8)

(10) = ((6) + (8)) / (5)

(a)

05 02 07 03 Cotton — National restructuring programmes

05 02 07 99 Other measures (textile plants)

05 02 08

Fruits and vegetables

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 Storage measures for skimmed-milk powder

05 02 12 04 Storage measures for butter and cream

05 02 12 06

Private storage of certain cheeses

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 Storage measures for 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

Private storage of sheepmeat and goatmeat

05 02 14 99 Other measures (sheepmeat and goatmeat)

05 02 15

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

05 02 15 01 Refunds for pigmeat

05 02 15 02

Private storage of pigmeat

6 100 000

100 000

836 200 000

541 500 000

150 000 000

144 000 000

700 000

1 095 000 000

1 094 000 000

1 000 000

65 189 000

64 000 000

1 189 000

p.m.

233 400 000

2 300 000

231 000 000

100 000

77 100 000

p.m.

p.m.

p.m.

p.m.

77 000 000

100 000

100 000

100 000

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

40 800 000

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

0

0

0

0

0

0

0

0

0

0

0

0

35 000

-100 000

6 135 000

6 134 000

0

0

1 000

0

0

0

1 000

0

458 334 000

-26 451 000

1 268 083 000

1 118 567 572

149 515 428

147 034 366

2 481 062

274 874 200

-807 000

0

0

-29 726 000

-39 936 000

183 459 800

44 018 000

815 567 200

120 274 000

104 064 000

228 177 800

813 098 490

120 269 161

104 063 824

2 468 710

4 839

176

0

0

0

81 136 097

147 041 703

147 034 366

0

0

0

0

0

0

0

0

0

0

0

-65 065 000

1 029 935 000

1 029 816 173

118 827

-63 244 000

-1 821 000

2 331 500

2 331 500

0

0

1 030 756 000

1 030 755 826

-821 000

-939 653

67 520 500

67 516 751

66 331 500

1 189 000

0

66 331 452

1 185 299

0

6 623 000

240 023 000

240 022 195

-23 000

6 747 800

-101 800

2 277 000

2 277 000

237 747 800

237 747 027

-1 800

-1 833

174

118 653

3 749

48

3 701

0

805

0

773

33

0

0

0

0

0

0

0

0

0

0

0

2 468 710

4 839

176

7 338

118 827

174

118 653

3 749

48

3 701

0

805

0

773

33

65 266 000

29 985 000

172 351 000

119 595 837

52 755 163

52 748 504

6 659

0

0

938 000

452 000

3 008 000

1 713 000

0

0

0

-3 647 000

61 320 000

31 467 000

0

1 390 000

4 721 000

0

73 353 000

92 887 000

0

731 684

2 680 336

0

73 350 308

42 833 509

0

658 316

2 040 664

0

2 692

0

657 333

2 038 394

0

0

50 053 491

50 052 778

55 700

-11 000

0

66 700

0

0

0

0

155 700

154 580

89 000

0

66 700

0

0

0

0

87 904

0

66 676

0

0

0

0

1 120

1 096

0

24

0

0

0

0

3 395 800

44 195 800

44 182 881

12 919

71 300

11 492 500

71 300

71 261

11 492 500

11 491 400

39

1 100

0

0

0

0

0

0

0

0

0

0

0

44 

0

0

0

0

0

0

0

0

0

0

0

0

983

2 271

0

2 692

713

1 120

1 096

0

24

0

0

0

0

100%

-

100%

100%

100%

100%

100%

100%

100%

-

100%

100%

100%

-

100%

100%

100%

-

100%

-

100%

100%

-

100%

100%

99%

99%

-

100%

-

-

-

-

12 919

100%

39

1 100

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

2

2

2

2

2

 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2015  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET
 2015

AMENDING 
BUDGET 
7/2015
(b)

ASSIGNED 
REVENUE
& 
CARRY-OVER

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2015

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL 
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  
TO 2016

DIFFERENCE  
EXECUTION / 
TOTAL AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

% EXECUTION / 
TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

(a)

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

(1)

(2)

(3)

(4)

(5) = (1) + (2) + (3) + (4)

(6)

(7) = (5) - (6)

(8)

(9) = (7) - (8)

(10) = ((6) + (8)) / (5)

p.m.

1 000 000

31 000 000

8 800 000

0

0

0

0

0

0

0

0

0

-970 000

-3 328 000

-3 870 000

0

30 000

0

27 822

27 672 000

27 667 370

4 930 000

4 925 028

0

2 178

4 630

4 972

0

0

0

0

0

2 178

4 630

4 972

-

93%

100%

100%

40 908 597 789

0

2 317 500 579

85 802 000

43 311 900 368 42 168 038 033

1 143 862 335

1 106 419 640

37 442 696

100%

2

05 03 01

Decoupled direct aids

37 397 000 000

0

1 449 304 950 143 805 000

38 990 109 950

38 293 484 951

696 624 999

696 616 069

8 931

100%

2

2

2

2

2

2

2

2

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 07 Redistributive payment

05 03 01 99 Other (decoupled direct aids)

2

05 03 02

Other direct aids

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

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 (c)

28 342 000 000

7 806 000 000

278 000 000

12 000 000

507 000 000

12 000 000

440 000 000

p.m.

3 078 397 789

884 000 000

49 000 000

22 000 000

7 000 000

500 000

1 300 000

200 000

239 000 000

200 000

1 430 000 000

421 000 000

18 000 000

6 197 789

200 000

p.m.

05 03 10

Reserve for crisis in the agricultural sector

433 000 000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

752 688 882

187 283 000

29 281 971 882

29 281 971 882

-35 699 000

7 770 301 000

7 770 300 202

0

0

0

0

0

0

696 616 069

-455 000

150 000

-6 430 000

-575 000

53 000

-522 000

277 545 000

12 150 000

500 570 000

11 425 000

440 053 000

696 094 069

277 543 438

12 149 748

500 566 469

11 423 749

440 052 279

0

798

1 562

252

3 531

1 251

721

0

0

0

0

0

0

0

-522 816

696 616 884

696 616 069

0

-57 847 000

3 020 550 789

3 020 544 400

6 389

0

0

0

0

0

0

0

0

0

0

0

0

0

-3 184 000

880 816 000

880 815 902

-722 400

-440 400

-159 000

-60 000

-1 211 000

-25 200

5 018 000

-26 000

-32 048 000

-10 106 000

-2 270 000

-12 613 000

48 277 600

21 559 600

6 841 000

440 000

89 000

174 800

48 277 259

21 559 198

6 840 335

439 733

88 481

173 908

244 018 000

244 017 454

174 000

173 730

1 397 952 000

1 397 951 929

410 894 000

410 893 474

15 730 000

-6 415 211

15 729 105

-6 416 108

98

341

402

665

267

519

892

546

270

71

526

895

897

0

-156 000

44 000

43 188

812

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

798

1 562

252

3 531

1 251

721

816

100%

100%

100%

100%

100%

100%

100%

100%

6 389

100%

98

341

402

665

267

519

892

546

270

71

526

895

897

812

100%

100%

100%

100%

100%

99%

99%

100%

100%

100%

100%

100%

100%

98%

97%

-

868 195 629 433 000 000

1 301 195 629

853 965 493

447 230 136

409 803 571

37 426 565

0 -433 000 000

0

0

0

0

0

45 

F
P
H

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 - 2015 FINANCIAL REPORT

Commitment Appropriations

ANALYSIS  OF  BUDGETARY  EXECUTION  -  2015  FINANCIAL YEAR

ANNEX  7

T

C

A

I

HEADING

ADOPTED BUDGET
 2015

AMENDING 
BUDGET 
7/2015
(b)

ASSIGNED 
REVENUE
& 
CARRY-OVER

TRANSFERS

TOTAL AVAILABLE 
APPROPRIATIONS 

EXECUTION 2015

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

In EUROS

DIFFERENCE 
EXECUTION / TOTAL 
AVAILABLE 
APPROPRIATIONS

APPROPRIATIONS 
CARRIED OVER  
TO 2016

DIFFERENCE  
EXECUTION / 
TOTAL AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

% EXECUTION / 
TOTAL  AVAILABLE 
APPROPRIATIONS 
AFTER CARRY OVER 
TO 2016

(1)

(2)

(3)

(4)

(5) = (1) + (2) + (3) + (4)

(6)

(7) = (5) - (6)

(8)

(9) = (7) - (8)

(10) = ((6) + (8)) / (5)

F
P
H

2

2

2

2

2

2

(a)

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

0

p.m.

p.m.

p.m.

p.m.

87 300 000

26 800 000

6 800 000

20 000 000

p.m.

2

05 07 02

Settlement of disputes

60 500 000

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

50 927 973

-900 000

15 009 325

19 450 000

4 773 648

0

0

0

05 08 06

Enhancing public awareness of the common agricultural 
policy

8 000 000

-100 000

05 08 09

EAGF - Operational technical assistance

3 695 000

-800 000

2

2

2

2

2

0

0

0

0

0

0

0

0

0

0

0

0

-1 196 000

-1 196 000

-1 289 466

93 466

0

0

0

0

-1 196 000

-1 196 000

-1 289 466

93 466

-1 196 000

-1 196 000

-1 289 466

93 466

0

0

0

0

0

0

0

0

0 -28 797 000

58 503 000

58 489 914

13 086

0

0

0

30 019 000

56 819 000

56 817 974

680 000

7 480 000

7 480 000

1 026

0

151 000

20 151 000

20 150 135

865

0

29 188 000

29 188 000

29 187 839

161

0

-58 816 000

1 684 000

1 671 940

12 060

0

0

0

0

0

0

-874 000

49 153 973

47 838 455

1 315 518

0

0

0

15 009 325

14 715 912

293 413

19 450 000

19 317 816

132 184

4 773 648

4 661 180

112 468

-585 000

7 315 000

7 294 621

20 379

-289 000

2 606 000

1 848 926

757 074

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

93 466

93 466

93 466

0

0

-

-

-

-

-

13 086

100%

1 026

0

100%

100%

865

100%

161

100%

12 060

99%

1 315 518

293 413

132 184

112 468

20 379

757 074

97%

98%

99%

98%

100%

71%

 TOTAL  2015  EAGF  

43 455 780 762

-900 000

2 841 100 579

0

46 295 981 341 44 948 115 102

1 347 866 240

1 306 202 510

41 663 730

100%

(a)
(b)
(c)

FPH  = Financial Perspectives Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item
For EAGF, the Amending Budget No 7/2015 concerns only articles 05 08 06 and 05 08 09: commitment appropriations were reduced by respectively EUR 0.1 million and EUR 0.8 million.
Part of the difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2015 which can not be used by the EAGF after 2015: EUR 14 230 136 (EUR 868 195 629 - EUR 853 965 493).

46 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 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 2015

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 
2016

Detail

Total

6 7 0 1  

IC4 Clearance of EAGF accounts – Assigned revenue

1 066 592 735.69

05 02 08 99

177 712 800.00

05 02 08 99

C4

Other measures (fruit and vegetables)

30 678 434.03

05 02 12 02

900 000.00

05 02 12 02

C4

Storage measures for skimmed-milk powder

242 667.07

05 02 12 04

2 900 000.00

05 02 12 04

C4

Storage measures for butter and cream

861 606.36

05 02 12 99

50 500 000.00

05 02 12 99

C4

Other measures (milk and milk products)

447 222.40

05 03 01 01

137 963 867.19

05 03 01 01

C4

SPS (single payment scheme)

137 963 867.19

05 03 01 99

696 616 068.50

05 03 01 99

C4

Other (decoupled direct aids)

0.00

1 066 592 735.69

170 193 797.05

896 398 938.64

6 7 0 2 

IC4

EAGF Irregularities – Assigned revenue

155 453 811.40

05 03 01 01

155 453 811.40

05 03 01 01

C4

SPS (single payment scheme)

155 453 811.40

6 7 0 3 

IC4

Superlevy from milk producers – Assigned revenue

409 588 955.14

05 03 01 01

409 588 955.14

05 03 01 01

C4

SPS (single payment scheme)

409 588 955.14

565 042 766.54

565 042 766.54

0.00

6 7 0   

IC4 Revenue concerning EAGF

1 631 635 502.23

6 7    

IC4 REVENUE CONCERNING EAGF

TOTAL Chapter 67

1 631 635 502.23

1 631 635 502.23

735 236 563.59

896 398 938.64

TOTAL

1 631 635 502.23

TOTAL

735 236 563.59

896 398 938.64

47 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Commitment Appropriations

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

ANNEX 9

Assigned Revenue 2015

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

341 269 447.90

05 02 08 03

274 874 200.00

05 02 08 03

C5

Operational funds for producers organisations

274 874 200.00

05 02 08 99

5 747 000.00

05 02 08 99

C5

Other measures (fruit and vegetables)

5 747 000.00

05 02 12 02

38 000.00

05 02 12 02

C5

Storage measures for skimmed-milk powder

38 000.00

05 02 12 04

108 000.00

05 02 12 04

C5

Storage measures for butter and cream

108 000.00

05 02 12 99

10 820 000.00

05 02 12 99

C5

Other measures (milk and milk products)

10 820 000.00

05 03 01 01

49 682 247.90

05 03 01 01

C5

SPS (single payment scheme)

49 682 247.90

341 269 447.90

341 269 447.90

6 7 0 2 

IC5

EAGF Irregularities – Assigned revenue

6 7 0 3 

IC5

Superlevy from milk producers – Assigned revenue

0.00

0.00

6 7 0   

IC5

Revenue concerning EAGF

341 269 447.90

6 7    

IC5

REVENUE CONCERNING EAGF
TOTAL Chapter 67   

341 269 447.90

341 269 447.90

0.00

0.00

341 269 447.90

TOTAL

341 269 447.90

TOTAL

341 269 447.90

48 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

ANNEX  10
Budget 2015 - 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)

446.552

-

- 860.642 4 665.841

- 1 176.279

1 860.552 4 306.423 6 191.343 143.499 3 552.889

-

-

- 32.376

- 5.204 755.642 614.165

- 415.611

- 126.039

- 461.420 668.700 2 998.794 29 281.972

05 03 01 02   SAPS (single area payment scheme)

- 538.315 761.853

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 07   Redistributive payment

-

-

2.731

-

-

-

-

-

0.103

53.231

05 03 01 99   Other (decoupled direct aids)

- 0.001

-

43.536

0.409

-

-

-

-

-

-

-

26.689

-

-

-

- 104.910

-

-

-

-

348.433

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

48.698

168.687

-

-

- 0.520

-

-

-

-

-

-

-

-

-

-

- 47.179 144.396 314.146

- 1 086.740

-

-

155.582

-

-

-

-

-

-

-

-

-

0.002

9.961

-

-

-

-

-

-

-

-

38.388

-

-

-

-

-

-

-

40.423

4.490

81.527

0.385

-

-

-

-

-

-

-

-

-

-

-

-

4.166

-

-

-

- 3 037.718

- 1 359.577

- 375.467

-

-

-

-

-

-

156.593

6.610

-

-

-

12.487

10.935

-

-

-

-

- 0.002

7.990

-

-

-

-

-

-

-

-

-

-

-

19.039

0.642

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7 770.300

277.543

12.150

500.566

11.424

440.052

- 0.523

05 03 01    Decoupled direct aids

449.283 591.649 805.798 887.332 5 014.274 104.910 1 176.279

1 860.552 4 354.601 6 360.030 143.499 3 708.470 47.179 144.398 362.495 32.376 1 213.565 5.204 759.807 614.165 3 211.856 428.096 1 367.567 126.039 395.147 461.420 668.700 2 998.794 38 293.485

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

05 03 02 50  

POSEI — European Union support 
programmes

05 03 02 52   POSEI — Aegean islands

67.606

16.900

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- 0.000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.004

-

0.005

0.001

-

-

-

-

-

-

-

-

-

229.420

446.843

3.198

22.836

0.013

0.006

-

-

-

-

1.159

0.138

- 0.000

0.427

0.005

0.006

0.023

0.018

0.010

0.163

184.829

59.188

-

-

-

0.118

0.002

0.050

-

-

-

-

-

0.050

0.001

0.121

0.002

0.044

0.001

-

-

-

-

-

-

-

-

-

0.002

0.001

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3.114

52.143

55.626

13.698

0.000

3.808

24.491

66.395

157.462

454.285

11.343

150.340

3.271

9.886

25.296

05 03 02 99   Other (direct aids)

- 0.001

-

-

-

-

-

-

-

-

-

-

-

-

- 0.005

0.004

-

-

-

-

-

-

180.536

150.263

15.729

-

-

0.015

- 0.002

0.052

- 0.002

-

-

-

-

-

- 6.986

-

-

-

-

-

-

-

-

0.000

05 03 02    Other direct aids

87.619

52.143

55.626

13.693

0.004

3.808

24.516

267.529

649.702 1 051.445

15.838

143.574

3.273

9.886

25.296

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

42.790

-

-

-

42.790

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

63.190

0.088

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

70.459

8.447

19.719

6.515

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.003

-

0.542

0.180

-

-

-

-

-

-

0.041

880.816

0.006

0.003

48.277

21.559

0.000

6.840

-

0.440

0.000

0.002

0.000

0.088

-

-

-

-

-

-

-

-

-

0.174

244.017

0.174

20.055

12.515

104.623

18.726

51.359

8.221

27.378

51.553

3.068

26.505

1 397.952

-

-

-

-

-

-

80.095

-

0.166

0.134

0.003

0.001

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

410.893

15.729

0.001

0.007

0.196

- 6.416

20.221

75.927

104.627 203.962

51.359

8.221

27.378

52.280

3.076

26.750

3 020.544

05 03 03    Additional amounts of aid

05 03 09   

Reimbursement of direct aids in 
relation to financial discipline

-

13.517

-

-

-

- 0.000

- 0.000

-

- 0.000

-

-

-

21.033

23.197

125.614

1.997

26.168

34.784

105.774

191.223

-

-

0.009

-

-

-

-

0.028

-

-

68.150

0.683

2.236

5.948

0.813

26.504 0.064

19.612

13.821

36.451

13.001

-

-

-

-

0.000

-

0.007

0.043

1.724

8.746

11.297

15.675

85.933

853.965

Sub-total  FUND SOURCE  C1  (*)

443.953 643.792 861.424 890.248 5 009.639 108.719 1 192.380

2 099.049 4 903.905 7 397.482 151.050 3 456.448 50.452 154.283 387.791 32.306 1 256.356 4.259 766.304 678.950 3 316.483 617.020 1 418.926 129.316 422.525 513.596 671.316 2 983.412 40 561.384

Sub-total  FUND SOURCE  C2  (**)

Sub-total  FUND SOURCE  C4  (***)

13.517

92.933

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

0.016

-

-

-

21.033

23.197

125.614

1.997

26.168

34.784

105.774

191.223

-

68.150

0.683

2.236

5.948

0.813

26.504 0.064

19.612

13.821

36.451

13.001

-

-

10.762

4.468

0.015

0.171

-

-

7.885

29.032

69.962

13.846

8.282

386.907

0.529

-

30.435

0.147

0.005

8.697

-

-

-

-

-

-

0.056

0.014

- 0.945

13.611

8.551

-

-

0.113

2.619

-

-

14.981

0.058

-

-

-

1.724

8.746

11.297

15.675

85.933

853.965

0.956

3.987

-

-

0.093

0.397

39.340

703.007

0.011

0.064

2.801

49.682

05 03    

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

550.418 643.792 882.457 924.221 5 139.891 110.716 1 226.962

2 162.864 5 110.076 7 602.698 159.337 3 920.203 51.135 156.519 393.739 33.189 1 282.860 5.268 799.640 703.941 3 352.934 645.060 1 418.926 135.983 431.271 524.997 687.452 3 111.486 42 168.038

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 2015 EXPENDITURE funded by initial budget appropriations - Fund source C1.

 (**) EAGF reimbursement of 2014 financial discipline - Fund source C2.

 (***) EAGF 2015 EXPENDITURE funded by assigned revenue collected in 2015 - Fund source C4.

 (****) EAGF 2015 EXPENDITURE funded by assigned revenue carried over from 2014 - Fund source C5.

49 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 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 2015 - EXPENDITURE  for  INTERVENTION  in  STORAGE

ANNEX  11

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

MILK PRODUCTS

SKIMMED MILK

BUTTER AND CREAM

CHEESE

BEEF MEAT

PIGMEAT

        T O T A L

-0.01

-0.01

6.92
0.73
2.68
3.51

6.80
0.61
2.68
3.51

11.49

11.49

0.13
0.13

0.12
0.12

0.01
0.01

0.00
0.00

18.41

18.28

0.13

0.12

0.01

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 - 2015 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

05 01 04 01   C1

05 01 04    C1

05 01 06 01   C1

05 01 06    C1

05 01    

C1

05 02 03 00   C1
05 02 03    C1
05 02 04 99   C1
05 02 04    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    C1
05 02 08 03   C1
05 02 08 03   C5
05 02 08 03   C1,C5

05 02 08 11   C1

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

C1,C4,C5

05 02 09 08   C1

05 02 09 99   C1
05 02 09    C1

05 02 10 01   C1

05 02 10 02   C1

05 02 10    C1

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
Consumer, Health, Agriculture and Food 
Executive Agency - Contribution from the 
Agricultural promotion programme
Executive agencies
Administrative expenditure of the 
Agriculture and rural development 
policy area
Refunds on non-Annex 1 products
Refunds on non-Annex 1 products
Other measures (food programmes)
Food programmes
Private storage of olive oil
Quality improvement measures
Other measures (olive oil)
Olive oil
Cotton — National restructuring 
programmes
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

National support programmes for the wine 
sector
Other measures (wine-growing sector)
Products of the wine-growing sector
Promotion measures — Payments by 
Member States
Promotion measures — Direct payments 
by the Union
Promotion

ANNEX  12
Budget 2015 - 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

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
42 149 737
27 702 211
69 851 948

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
1 367 640
1 395 959
2 763 598

-
2 873 419
625 971
3 499 391

-
34 346 668
7 796 445
42 143 113

-

2 330 752

140 139

-

-

1 502 674
464 006
-
-
464 006
44 116 417
-
27 702 211
71 818 628

3 562 793
27 209
325 523
-
352 732
5 920 753
325 523
-
6 246 276

5 108 346
78 267
-
-
78 267
6 694 392
-
1 395 959
8 090 351

-

-
-

19 915 520

5 154 993

-
19 915 520

-
5 154 993

963 013
-
-
-
-
3 836 432
-
625 971
4 462 404

-

-
-

18 753 998
166 541
-
-
166 541
53 267 207
-
7 796 445
61 063 652

37 112 900

-
37 112 900

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

766 106
41 753
-
-
41 753
807 859
-
-
807 859

-

-
-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
321 543
-
321 543

-

865 228
-
-
-
-
1 186 771
-
-
1 186 771

-

-
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-
-
-
-
9 637 278
-
9 637 278

-
-
-
-
- 6 730
-
-
- 6 730

-
-
- 126 980
- 126 980
-
539 781
-
539 781

-

6 134 000

-

-
16 027 414
6 317 189
22 344 603

6 134 000
155 301 244
52 512 073
207 813 317

-
87 832 792
26 282 141
114 114 933

-

-

6 995

-
33 959
-
149 864
183 822
16 061 373
-
6 467 053
22 528 426

5 776 240
710 519
1 916 967
242 729
2 870 215
161 788 003
1 916 967
52 754 802
216 459 772

2 062 780
265 783
131 151
60 197
457 130
90 168 350
131 151
26 342 338
116 641 839

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

-

-

-

-

-

-
-
- 3 098 824
- 3 098 824
-
33 812 084
86 765
33 898 848

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
129 223 423
99 334 604
228 558 027

-
1 890 102
127 090
2 017 192

-
379 342
115 887
495 229

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

141 569

921 817

176 886

1 310 721
1 084 597
-
1 635 176
2 719 773
2 395 318
-
1 635 176
4 030 494

25 860 482
1 752 765
159 446
-
1 912 211
156 836 670
159 446
99 334 604
256 330 720

182 047
38 128
647 809
-
685 937
2 251 846
647 809
127 090
3 026 746

998 318
32 422
-
-
32 422
2 331 899
-
115 887
2 447 786

-

-
-

1 194 832
253 857
23 763
20 176
297 796
1 625 575
23 763
20 176
1 669 514

-

-
-

15 161 519

210 332 000

280 544 964

1 549 671

324 612 444

4 646 000

420 670
15 582 189

189 149
210 521 149

-
280 544 964

-
1 549 671

- 1 549 472
323 062 972

-
4 646 000

1 429 958

3 298 149

1 144 183

2 180 549

1 496 922

100 612

802 575

10 363 986

5 814 094

11 597 329

-

-

-

-

-

-

-

-

-

-

1 429 958

3 298 149

1 144 183

2 180 549

1 496 922

100 612

802 575

10 363 986

5 814 094

11 597 329

-

-

-

6 492 633

-

6 492 633

-

-

-

125 182

3 757 085

-

-

125 182

3 757 085

51 

 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

ANNEX  12
Budget 2015 - 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 11 03   C1
05 02 11 04   C1

05 02 11 99   C1

05 02 11    C1
05 02 12 02   C1
05 02 12 02   C4
05 02 12 02   C5
05 02 12 02   C1,C4,C5
05 02 12 04   C1
05 02 12 04   C4
05 02 12 04   C5
05 02 12 04   C1,C4,C5
05 02 12 08   C1
05 02 12 99   C1
05 02 12 99   C4
05 02 12 99   C5
05 02 12 99   C1,C4,C5
05 02 12    C1
05 02 12    C4
05 02 12    C5
05 02 12   
05 02 13 01   C1
05 02 13 04   C1
05 02 13    C1
05 02 15 01   C1
05 02 15 02   C1
05 02 15 05   C1
05 02 15 06   C1

C1,C4,C5

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 07   C1
05 03 01 99   C1
05 03 01    C1
05 03 01    C4
05 03 01    C5
05 03 01   

C1,C4,C5

Hops — Aid to producer organisations
POSEI (excluding direct aids)
Other measures (other plant 
products/measures)
Other plant products/measures

Storage measures for skimmed-milk 
powder

Storage measures for butter and cream

School milk

Other measures (milk and milk products)

Milk and milk products

Refunds for beef and veal
Refunds for live animals
Beef and veal
Refunds for pigmeat
Private storage of pigmeat
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
Redistributive payment
Other (decoupled direct aids)

Decoupled direct aids

-
-

-

-
51 059
-
-
51 059
189 342
227 722
-
417 065
552 716
-
-
-
-
793 118
227 722
-
1 020 840
-
-
-
-
432 052
-
232 463

-
-

-

-
-
-
-
-
-
-
-
-
962
-
-
-
-
962
-
-
962
-
-
-
-
-
-
933 320

-
-

-

-
28 923
-
-
28 923
-
-
-
-
403 262
-
-
-
-
432 185
-
-
432 185
-
-
-
-
-
-
1 165 956

-
-

-

-
-
-
-
-
-
-
-
-
1 667 023
-
-
-
-
1 667 023
-
-
1 667 023
-
-
-
-
3 841 147
-
151 607

2 277 000
-

-

2 277 000
121 447
160 379
37 926
319 752
114 100
44 764
13 961
172 824
4 498 958
300
-
-
300
4 734 805
205 143
51 886
4 991 834
5 244
41 559
46 803
11 417
1 889 456
14 495
1 500 586

-
-

-

-
-
-
-
-
-
-
-
-
708 535
6 868 250
-
-
6 868 250
7 576 785
-
-
7 576 785
-
-
-
-
157 651
-
77 943

-
-

-

-
5 540 500

-
82 719 768

-
125 156 119

-

-

-

-
29 048
11 746
-
40 794
396 940
14 680
45 216
456 836
361 741
484 700
154 848
-
639 548
1 272 429
181 274
45 216
1 498 919
-
-
-
-
229 101
-
33 754

5 540 500
-
-
-
-
-
-
-
-
25 002
-
-
-
-
25 002
-
-
25 002
-
-
-
-
-
-
2 759 527

82 719 768
65 465
63 605
-
129 070
-
-
-
-
357 816
-
-
-
-
423 281
63 605
-
486 886
-
-
-
-
2 177 394
-
4 875 051

125 156 119
875
-
-
875
267 937
58 498
-
326 435
14 428 004
2 972
12 474
9 477
24 924
14 699 789
70 972
9 477
14 780 238
-
-
-
-
206 197
-
3 330 557

-
-

-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
579 934

-
-

-

-
-
-
-
-
-
-
-
-
2 942 186
1 987 354
236 304
265 097
2 488 755
4 929 541
236 304
265 097
5 430 942
-
-
-
156
409 561
-
2 705 233

-
-

-

-
-
-
-
-
-
-
-
-
234 921
-
-
-
-
234 921
-
-
234 921
-
-
-
-
-
-
94 901

-
-

-

-
2 172
-
-
2 172
-
-
-
-
751 170
7 719 468
-
1 822
7 721 291
8 472 810
-
1 822
8 474 632
-
-
-
-
-
-
178 840

-
-

-

-
121 732
6 937
74
128 743
6 290
-
-
6 290
351 845
14 048 779
1 166
14 381
14 064 325
14 528 646
8 103
14 455
14 551 204
-
-
-
-
-
-
303 926

-

-

-

-

-

-

-

-

-

-

-

4 925 028

-

-

-

664 515

933 320

1 165 956

3 992 754

3 415 955

235 594

262 855

2 759 527

7 052 446

3 536 755

579 934

8 039 977

94 901

178 840

303 926

47 004 007
227 722
27 702 211
74 933 940
353 602 519
92 933 147
16 228
446 551 894

14 591 710
-
1 395 959
15 987 669

30 068 703
325 523
-
30 394 227
-
-
-
-
- 538 314 606 761 853 215
43 535 930
-
-
408 554
-
-

11 676 758
-
625 971
12 302 730
- 849 865 565
10 761 830
-
-
14 945
- 860 642 340
-
-
-

102 351 592
205 143
7 848 331
110 405 066
4 661 201 746
4 468 058
170 889
4 665 840 693

8 720 849
-
-
8 720 849
-
-
-
-
- 104 910 142
-
-
-
-

3 524 630
181 274
45 216
3 751 120
1 167 865 088
7 885 384
528 752
1 176 279 225
-
-
-

59 969 854
-
6 467 053
66 436 907
1 831 520 024
29 031 623
-
1 860 551 647
-
-
-

474 446 010
1 980 572
52 754 802
529 181 384
4 206 026 084
69 961 781
30 435 387
4 306 423 253
-
-
-

526 116 107
202 123
26 351 815
552 670 045

4 524 924
-
1 635 176
6 160 100
6 177 350 477 135 212 439
8 282 055
4 537
6 191 343 330 143 499 031
-
-
-
-
-
-

13 845 743
147 110

530 161 818
395 751
99 599 700
630 157 269
3 157 283 877
386 907 395
8 697 462
3 552 888 733

7 227 668
647 809
127 090
8 002 568
-
-
-
-

11 108 731
-
117 710
11 226 440
-
-
-
-

20 215 231
31 866
34 631
20 281 728
-
-
-
-
- 47 179 321 144 395 585 314 145 680
9 960 522
-
-
-

2 124
-

-
-

2 731 137

-

-

26 689 343

-

-

-

-

48 697 636

168 686 871

-

155 581 677

-

-

-

-
-
- 530

103 319
53 230 609
-

-
-
-
356 333 125 591 648 534 805 797 699 876 554 909
10 761 830
14 945
449 282 501 591 648 534 805 797 699 887 331 684

92 933 147
16 228

-
-
-

-
-

-
-

-
-
-

-
348 433 275
-

-
-
-
5 009 635 021 104 910 142 1 167 865 088
7 885 384
528 752
5 014 273 968 104 910 142 1 176 279 225

4 468 058
170 889

-
-

-
-
-
1 831 520 024
29 031 623
-
1 860 551 647

-
-
- 520 382
4 254 203 339
69 961 781
30 435 387
4 354 600 507

-
-
-
-
-
-
6 346 037 349 135 212 439
8 282 055
4 537
6 360 030 201 143 499 031

13 845 743
147 110

52 

-
-
-

-
-
-

-
38 388 395
-
3 312 865 554 47 179 321 144 397 709 362 494 598
-
-
3 708 470 411 47 179 321 144 397 709 362 494 598

386 907 395
8 697 462

-
-
-

-
-

-
-

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

ANNEX  12
Budget 2015 - 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 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

05 03 09 00   C2

05 03 09    C2

05 03    
05 03    
05 03    
05 03    
05 03    

C1
C2
C4
C5
C1,C2,C4,C

05 04 01 14   C1

05 04 01    C1

05 04    

C1

05 07 01 02   C1

05 07 01 06   C1

05 07 01 07   C1

05 07 01    C1

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
Reimbursement of direct aids in relation to 
financial discipline
Reimbursement of direct aids in 
relation to financial discipline

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
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

67 606 217
16 899 528
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

-
-
- 176
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

4 483
-
4 690
1 190
-

-

-

-

-

-
-
-
-
426 543

23 431

229 420 405
22 836 070
12 559
6 154
5 354

18 340

9 972

163 167

184 829 345

59 188 109

446 842 727
-
-
-
6 104

3 198 049
-
1 158 817
138 128
-

-

-

-

-

-

-

-

118 357

2 496

49 951

50 176
984
120 753
- 488
1 732

44 257

769

-

-
-
-
-
-

-

-

-

1 690

1 236

-
-
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

3 114 435

52 143 321

55 626 462

13 697 853

17

3 808 369

24 490 654

66 394 698

157 461 516

454 285 150

11 342 553

150 339 955

3 271 493

9 885 693

25 295 760

-

-

-

-

-

-

-

180 535 881

150 262 673

-

-

-

-

-

-
- 777
87 619 403
-
-

13 516 500

13 516 500

-
-
52 143 321
-
-

-
-
55 626 462
-
-

-
- 4 625
13 693 053
- 41
- 41

-
-
3 808 369
-
-

-
14 562
24 515 579
- 240
- 240

15 729 105
- 2 412
267 529 038
-
-

-
51 768

-
- 1 661
649 701 820 1 051 444 944
-
-

-
-

-

-

21 033 309

23 196 648

125 613 712

1 997 130

26 167 652

34 783 532

105 773 987

191 223 344

21 033 309

23 196 648

125 613 712

1 997 130

26 167 652

34 783 532

105 773 987

191 223 344

-
-
15 837 547
-
-

-
- 6 985 779
143 574 050
8 509
8 509

-
-
3 272 730
-
-

-
-
9 885 693
-
-

-
479
25 296 239
-
-

-

-

68 149 842

683 112

2 235 647

5 947 921

68 149 842

683 112

2 235 647

5 947 921

-

-
4 016
4 033
- 435
- 435

443 952 529 643 791 855 861 424 161 890 247 920 5 009 638 619 108 718 511 1 192 380 427 2 099 049 061 4 903 905 159 7 397 482 293 151 049 986 3 456 448 113 50 452 051 154 283 402 387 790 837
5 947 921
-
-
550 418 404 643 791 855 882 457 471 924 221 343 5 139 891 278 110 715 641 1 226 962 215 2 162 864 217 5 110 076 314 7 602 698 489 159 336 578 3 920 202 811 51 135 162 156 519 049 393 738 758

125 613 712
4 468 058
170 889

191 223 344
13 845 743
147 110

105 773 987
69 961 781
30 435 387

68 149 842
386 907 395
8 697 462

21 033 309
-
-

26 167 652
7 885 384
528 752

34 783 532
29 031 623
-

23 196 648
10 761 830
14 945

13 516 500
92 933 147
16 228

2 235 647
-
-

-
8 282 055
4 537

1 997 130
-
-

683 112
-
-

-
-
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3 586

-

3 586

-

-

-

-

-

-

-

- 5 789

- 5 789

- 5 789

-

-

-

-

-

-

-

-

-

109 197

1 492

1 097 545

-

-

-

109 197

1 492

1 097 545

53 

-

-

-

-

-

-

-

- 7 054

- 7 054

- 7 054

-

-

-

-

-

305 260

9 593 200

-

-

305 260

9 593 200

-

-

-

-

-

-

-

- 1 228 861

- 1 228 861

- 1 228 861

-

6 793 517

-

6 793 517

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 FINANCIAL REPORT

Commitment Appropriations

Budget 
line

Fund 
source

ANNEX  12
Budget 2015 - 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 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

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

-
-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

- 11 205
- 11 205

-
-

-
-

-
-

- 52 834
- 52 834

602 309
602 309

179 759
179 759

3 586

- 11 205

109 197

1 492

1 097 545

- 52 834

907 569

9 772 959

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

6 793 517

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

Sub-total  EAGF Expenditure Fund source C1

490 956 536 673 860 559 876 019 458 901 913 474

5 112 093 619 117 440 852 1 197 002 601

2 158 966 081

5 379 251 684

7 933 371 359 155 574 909

3 992 174 587 57 679 719 165 392 133 408 006 068

Sub-total  EAGF Expenditure Fund source C2

13 516 500

-

21 033 309

23 196 648

125 613 712

1 997 130

26 167 652

34 783 532

105 773 987

191 223 344

-

68 149 842

683 112

2 235 647

5 947 921

Sub-total  EAGF Expenditure Fund source C4

93 160 869

325 523

-

10 761 830

4 673 201

Sub-total  EAGF Expenditure Fund source C5

27 718 439

-

1 395 959

640 916

8 019 220

-

-

8 066 658

29 031 623

71 942 353

14 047 866

8 282 055

387 303 146

647 809

-

573 968

6 467 053

83 190 189

26 498 926

1 639 713

108 297 162

127 090

117 710

31 866

34 631

TOTAL  2015  EAGF  EXPENDITURE  BY  MEMBER  
STATE

(*) The table only shows budget items/articles for which
   expenditure occurred in 2015.

625 352 344 674 186 082 898 448 726 936 512 868

5 250 399 752 119 437 983 1 231 810 880

2 229 248 289

5 640 158 213

8 165 141 494 165 496 677

4 555 924 736 59 137 730 167 745 489 414 020 485

54 

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 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  12
Budget 2015 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

05 01 04 01   C1

05 01 04    C1

05 01 06 01   C1

05 01 06    C1

05 01    

C1

05 02 03 00   C1
05 02 03    C1
05 02 04 99   C1
05 02 04    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    C1
05 02 08 03   C1
05 02 08 03   C5
05 02 08 03   C1,C5

05 02 08 11   C1

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

C1,C4,C5

05 02 09 08   C1

05 02 09 99   C1
05 02 09    C1

05 02 10 01   C1

05 02 10 02   C1

05 02 10    C1

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
Consumer, Health, Agriculture and Food 
Executive Agency - Contribution from the 
Agricultural promotion programme
Executive agencies
Administrative expenditure of the 
Agriculture and rural development 
policy area
Refunds on non-Annex 1 products
Refunds on non-Annex 1 products
Other measures (food programmes)
Food programmes
Private storage of olive oil
Quality improvement measures
Other measures (olive oil)
Olive oil
Cotton — National restructuring 
programmes
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

National support programmes for the wine 
sector
Other measures (wine-growing sector)
Products of the wine-growing sector
Promotion measures — Payments by 
Member States
Promotion measures — Direct payments 
by the Union
Promotion

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

433 685
-
-
-
-
433 685
-
-
433 685

-

-
-

-

-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
2 044 055
1 957 677
4 001 732

6 380 276

5 651 650
9 173
-
-
9 173
14 085 154
-
1 957 677
16 042 831

29 103 000

-
29 103 000

-

-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

53 777
53 777
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
18 743 276
27 143 243
45 886 519

-
1 803 339
6 091 525
7 894 864

-
6 447 834
418 746
6 866 580

-
8 767 580
4 307 944
13 075 524

-
1 017 774
1 339 932
2 357 706

-

-

106 552 805

-

3 617 923

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-
-
-
-

-

-

-

-

-

-

1
1
-
-
-
-
-
-

-

-
438 750
54 671
493 421

-
1 130 900
1 131 661
2 262 562

-
3 740 586
1 268 273
5 008 859

-
22 376 873
8 950 957
31 327 830

-

-

-

-

353 333
-
-
-
-
353 333
-
-
353 333

451 667
817 773
-
82 545
900 317
20 012 715
-
27 225 787
47 238 503

1 859 624
29 121
-
21 068
50 189
3 692 085
-
6 112 593
9 804 677

9 633 524

-
9 633 524

18 831 763
37 689 233
27 473 775
3 303 972
68 466 980
169 521 634
27 473 775
3 722 718
200 718 127

679 024
22 763
-
-
22 763
9 469 366
-
4 307 944
13 777 311

3 490 837
949 391
-
-
949 391
9 075 925
-
1 339 932
10 415 857

720 234
243 405
-
231 274
474 678
963 638
-
231 274
1 194 912

2 684 429
-
-
-
-
3 123 179
-
54 671
3 177 850

-

-
-

64 187 998

19 881 002

5 040 265

3 880 026

-
64 187 998

-
19 881 002

-
5 040 265

-
3 880 026

-
-
-
-
-
1 130 900
-
1 131 661
2 262 562

-

-
-

-

-
-

3 364 138

2 760 323

6 468 700

1 243 416

725 378

507 505

-

-

-

-

-

-

3 364 138

2 760 323

6 468 700

1 243 416

725 378

507 505

-

-

-

376 904

-

376 904

55 

-

-
-

-

-

-

-
-
-
-
-
22 376 873
-
8 950 957
31 327 830

-

-
-

2 281 834

-
-
-
-
-
3 740 586
-
1 268 273
5 008 859

-

-
-

-

-

-

7 985 026

7 985 026

7 985 026

7 985 026

166 000

166 000

166 000

166 000

8 151 026

8 151 026

-
-
-
-
-
-
-
-

-

-
-
-
-

-

-
-
-
-
-
-
-
-
-

-

-
-

-

53 778
53 778
- 3 225 804
- 3 225 804
- 6 730
43 989 143
86 765
44 069 178

6 134 000

6 134 000
538 224 290
274 874 200
813 098 490

120 269 161

104 063 824
44 710 662
30 678 434
5 747 000
81 136 097
807 267 938
30 678 434
280 621 200
1 118 567 572

1 030 755 826

- 939 653
1 029 816 173

66 331 452

-

1 185 299

1 185 299

2 281 834

1 185 299

67 516 751

 
 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 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  12
Budget 2015 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

05 02 11 03   C1
05 02 11 04   C1

05 02 11 99   C1

05 02 11    C1
05 02 12 02   C1
05 02 12 02   C4
05 02 12 02   C5
05 02 12 02   C1,C4,C5
05 02 12 04   C1
05 02 12 04   C4
05 02 12 04   C5
05 02 12 04   C1,C4,C5
05 02 12 08   C1
05 02 12 99   C1
05 02 12 99   C4
05 02 12 99   C5
05 02 12 99   C1,C4,C5
05 02 12    C1
05 02 12    C4
05 02 12    C5
05 02 12   
05 02 13 01   C1
05 02 13 04   C1
05 02 13    C1
05 02 15 01   C1
05 02 15 02   C1
05 02 15 05   C1
05 02 15 06   C1

C1,C4,C5

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 07   C1
05 03 01 99   C1
05 03 01    C1
05 03 01    C4
05 03 01    C5
05 03 01   

C1,C4,C5

Hops — Aid to producer organisations
POSEI (excluding direct aids)
Other measures (other plant 
products/measures)
Other plant products/measures

Storage measures for skimmed-milk 
powder

Storage measures for butter and cream

School milk

Other measures (milk and milk products)

Milk and milk products

Refunds for beef and veal
Refunds for live animals
Beef and veal
Refunds for pigmeat
Private storage of pigmeat
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
Redistributive payment
Other (decoupled direct aids)

Decoupled direct aids

-
-

-

-
-
-
-
-
-
-
-
-
28 379
-
-
-
-
28 379
-
-
28 379
-
-
-
-
-
-
14 449

-

-
-

-

-
-
-
-
-
-
-
-
-
2 862 566
-
-
-
-
2 862 566
-
-
2 862 566
-
-
-
-
-
-
2 342 681

-
-

-

-
-
-
-
-
-
-
-
-
22 347
-
-
-
-
22 347
-
-
22 347
-
-
-
-
-
-
6 776

-
-

-

-
1 547
-
-
1 547
658 953
515 942
43 407
1 218 303
338 080
120 173
-
3 714
123 887
1 118 753
515 942
47 121
1 681 816
-
25 117
25 117
-
989 433
-
157 375

-
-

-

-
-
-
-
-
-
-
-
-
613 084
-
38 484
-
38 484
613 084
38 484
-
651 568
28 731
-
28 731
-
121 679
-
811 713

-
-

-

-
14 820
-
-
14 820
1 157
-
-
1 157
9 221 274
-
-
-
-
9 237 251
-
-
9 237 251
53 928
-
53 928
-
858 321
-
2 462 663

-
24 330 641

-

24 330 641
-
-
-
-
-
-
-
-
4 594 029
-
-
-
-
4 594 029
-
-
4 594 029
-
-
-
59 688
-
13 328
1 106 720

-
-

-

-
-
-
-
-
-
-
-
-
11 018 414
-
-
-
-
11 018 414
-
-
11 018 414
-
-
-
-
50 520
-
-

-
-

-

-
-
-
-
-
-
-
-
-
3 446
-
-
-
-
3 446
-
-
3 446
-
-
-
-
-
-
274 805

-
-

-

-
-
-
-
-
-
-
-
-
681 927
-
-
-
-
681 927
-
-
681 927
-
-
-
-
-
-
549 585

-
-

-

-
4 823
-
-
4 823
-
-
-
-
4 039 373
173 036
3 946
10 496 238
10 673 221
4 217 233
3 946
10 496 238
14 717 417
-
-
-
-
96 518
-
106 939

-
-

- 1 833

- 1 833
-
-
-
-
-
-
-
-
8 317 629
161 254
-
29 271
190 525
8 478 883
-
29 271
8 508 154
-
-
-
-
-
-
321 262

-
-

-

-
9 106
-
-
9 106
76 010
-
5 416
81 427
4 325 619
-
-
-
-
4 410 735
-
5 416
4 416 152
-
-
-
-
32 369
-
588 803

-

-

-

-

-

-

-

-

-

-

-

-

14 449

2 342 681

6 776

1 146 808

933 392

3 320 984

1 179 736

50 520

274 805

549 585

203 457

321 262

621 173

476 513
-
-
476 513
32 305 961
56 096
14 210
32 376 268
-
-
-

48 393 400
-
1 957 677
50 351 077

382 456
-
-
382 456

17 661 138
25 667 531
38 484
515 942
6 112 593
27 272 909
23 812 215
53 456 382
- 4 258 996 741 917 657 602 994 948
8 551 063
13 611 114
-
-
2 619 418
112 822
- 5 203 917 755 641 592 614 165 430
-
-
-

944 921
-

-
-
-

-
-
-

27 473 775
3 722 718

188 602 497 105 058 963
-
4 307 944
219 798 990 109 366 907
- 400 572 822
14 980 851
-
-
57 561
- 415 611 234
-
-
-

3 037 718 302
156 592 826
6 609 789

1 086 740 123
40 423 123
4 489 731

40 751 239
-
1 339 932
42 091 171

6 789 659
-
231 274
7 020 933
- 121 095 239
956 127
-
-
3 987 151
- 126 038 517

8 234 717
-
54 671
8 289 389

5 928 494
3 946
11 627 900
17 560 339

29 690 616
12 538 897
-
-
8 956 373
1 297 544
13 836 442
38 646 989
- 461 315 981 668 239 474 2 956 654 102
39 339 643
-
-
2 800 748
- 461 419 844 668 700 440 2 998 794 493
-
-
-

396 795
64 172

93 006
10 856

-
-
-

-
-
-

1 359 576 643
7 990 189
-

- 375 466 585
19 038 723
-
641 674
-

-

81 526 986

-

4 165 656

-

-

12 487 162

-

-

-

-

-

-

-
-
-

385 481
-
-

-
-
-
-
-
- 1 904
32 305 961 1 213 565 444 4 258 996 746 083 313 602 994 948 3 211 855 865 413 058 080 1 367 566 832 121 095 239 395 146 982 461 315 981 668 239 474 2 956 654 102
39 339 643
14 980 851
2 800 748
57 561
32 376 268 1 213 565 444 5 203 917 759 807 249 614 165 430 3 211 855 865 428 096 492 1 367 566 832 126 038 517 395 146 982 461 419 844 668 700 440 2 998 794 493

10 934 949
-
-

13 611 114
112 822

8 551 063
2 619 418

956 127
3 987 151

396 795
64 172

944 921
-

93 006
10 856

56 096
14 210

-
-
-

-
-
-

-
-
-

-
-
-

-
-
-

-
-
-

-
-
-

-
-
-

-
-

-
-

-
-

-
-

56 

-
-

-

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

-

-

1 185 299
-
-
1 185 299
-
-
-
-
-
-
-

-

-
-
-
-
-
-
-

2 277 000
237 747 027

- 1 833

240 022 195
451 017
242 667
38 000
731 684
1 710 729
861 606
108 000
2 680 336
73 350 308
31 566 287
447 222
10 820 000
42 833 509
107 078 341
1 551 496
10 966 000
119 595 837
87 904
66 676
154 580
71 261
11 491 400
27 822
27 667 370

4 925 028

44 182 881

2 343 070 011
32 229 930
291 587 200
2 666 887 140
28 529 283 000
703 006 634
49 682 248
29 281 971 882
7 770 300 202
277 543 438
12 149 748

500 566 469

11 423 749
440 052 279
- 522 816
37 540 796 069
703 006 634
49 682 248
38 293 484 951

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 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  12
Budget 2015 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

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

05 03 09 00   C2

05 03 09    C2

05 03    
05 03    
05 03    
05 03    
05 03    

C1
C2
C4
C5
C1,C2,C4,C

05 04 01 14   C1

05 04 01    C1

05 04    

C1

05 07 01 02   C1

05 07 01 06   C1

05 07 01 07   C1

05 07 01    C1

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
Reimbursement of direct aids in relation to 
financial discipline
Reimbursement of direct aids in 
relation to financial discipline

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
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

-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-

-
-
-
-
-

-

-

-

-

42 790 470

-

-
-
42 790 470
-
-

-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-

-
-
-
-
-

-

-

-

-

63 190 212
87 912
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

70 459 458
8 446 906
19 718 525
6 515 286
-

-

-

-

-

-
-
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

-
-
-
-
-

-

-

-

-

3 492
-
541 503
179 598
-

-
-
-
-
-

404

1 821

-

-

-

-

-

-

40 683
5 858
2 526
468
-

227

-

-

-

20 055 168

12 515 308

104 623 443

18 726 132

51 358 780

8 220 860

27 377 800

51 553 298

3 067 578

26 505 164

-

-

-

80 094 920

-

-

-

-

-

-

-
165 887
20 221 055
-
-

-
133 997
75 927 428
27 636
27 636

-
3 435

-
1 005
104 626 878 203 962 230
-
-

-
-

-
-
51 358 780
-
-

-
-
8 220 860
-
-

-
-
27 377 800
-
-

-
1 426
52 279 722
312
312

-
7 051
3 076 450
-
-

-
195 521
26 750 448
7 447
7 447

-

-

1 723 551

8 746 387

11 297 170

15 675 314

85 933 427

1 723 551

8 746 387

11 297 170

15 675 314

85 933 427

813 050

26 504 117

64 499

19 611 919

13 820 910

36 451 389

13 001 424

813 050

26 504 117

64 499

19 611 919

13 820 910

36 451 389

13 001 424

32 305 961 1 256 355 914 4 258 996 766 304 369 678 950 012 3 316 482 743 617 020 310 1 418 925 612 129 316 099 422 524 782 513 596 015 671 315 923 2 983 411 998
85 933 427
13 001 424
39 339 643
14 980 851
2 800 748
57 561
33 189 318 1 282 860 031 5 268 416 799 640 223 703 941 404 3 352 934 132 645 060 146 1 418 925 612 135 982 928 431 271 170 524 997 048 687 452 204 3 111 485 815

15 675 314
396 795
64 172

11 297 170
93 006
10 856

13 820 910
8 551 063
2 619 418

19 611 919
13 611 114
112 822

26 504 117
-
-

36 451 389
-
-

1 723 551
956 127
3 987 151

8 746 387
-
-

813 050
56 096
14 210

64 499
944 921
-

-
-
-

-

-

-

-

25 147

-

25 147

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2 000

1 859 509

-

28 947 149

2 000

30 806 658

-

-

-

-

-

-

-

- 47 302

- 47 302

- 47 302

-

359 681

-

359 681

-

-

-

-

-

-

-

57 

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- 341

- 341

- 341

-

-

-

-

-

-

-

-

-

-

-

- 119

- 119

- 119

-

7 480 000

7 480 000

-

240 690

-

-

20 150 135

29 187 839

240 690

7 480 000

56 817 974

-
-
-
-
-

-

-

-

-

-

-

-
-
-
-
-

-

-

-
-
-
-
-

-

-

-

880 815 902
48 277 259
21 559 198
6 840 335
439 733

88 481

173 908

244 017 454

173 730

1 397 951 929

410 893 474

15 729 105
- 6 416 108
3 020 544 400
43 188
43 188

853 965 493

853 965 493

40 561 383 658
853 965 493
703 006 634
49 682 248
42 168 038 033

- 1 289 466

- 1 289 466

- 1 289 466

 
 
 
DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1  - Budget management
EAGF - 2015 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  12
Budget 2015 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*)

In EUROS

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

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

-
-

771 490
771 490

-
-

-
-

25 147

771 490

2 000

30 806 658

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

-
-

359 681

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

14 168
14 168

14 168

-

-

-

-

-

-

-
-

-

-

-

-

-

-

-

148 282
148 282

19 971
19 971

-
-

-
-

1 671 940
1 671 940

148 282

19 971

240 690

7 480 000

58 489 914

-

-

-

-

-

-

-

-

-

-

-

-

- 14 715 912

14 715 912

- 19 317 816

19 317 816

-

-

-

4 661 180

4 661 180

7 294 621

7 294 621

1 848 926

1 848 926

- 47 838 455

47 838 455

Sub-total  EAGF Expenditure Fund source C1

32 807 622 1 305 520 804 4 643 452 822 778 558 696 611 150 3 505 085 240 722 391 651 1 459 676 850 136 119 926 430 759 500 519 672 450 683 874 792 3 013 343 184 64 654 780 43 017 643 597

Sub-total  EAGF Expenditure Fund source C2

813 050

26 504 117

64 499

19 611 919

13 820 910

36 451 389

13 001 424

-

944 921

14 127 056

8 589 547

27 473 775

14 980 851

-

-

1 723 551

8 746 387

11 297 170

15 675 314

85 933 427

956 127

-

96 952

396 795

39 339 643

Sub-total  EAGF Expenditure Fund source C4

Sub-total  EAGF Expenditure Fund source C5

56 096

14 210

1 957 677

-

27 385 730

8 732 011

3 722 718

4 365 505

1 339 932

4 218 425

54 671

11 638 756

1 361 716

11 757 121

-

-

-

853 965 493

735 236 564

341 269 448

TOTAL  2015  EAGF  EXPENDITURE  BY  MEMBER  
STATE

(*) The table only shows budget items/articles for which
   expenditure occurred in 2015.

33 690 979 1 333 982 598 5 652 873 883 903 263 727 753 618 3 572 733 122 754 739 431 1 461 016 783 143 018 028 439 560 558 542 705 328 701 308 617 3 150 373 375 64 654 780 44 948 115 102

58 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EAGF  2015  EXPENDITURE  BY  SECTOR  according to the economic nature of the measures 

ANNEX  13

Commitment Appropriations

MEASURE

TOTAL 
EXPENDITURE

%

(1)

EXPORT 
REFUNDS

%

(2)

STORAGE

In EUR million

DIRECT AIDS  

%

(2)

OTHER MEASURES

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

REDISTRIBUTIVE 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

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 C2 Expenditure (**)

Sub-total FUND SOURCE C4 Expenditure (***)

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

29 281.972

65.15%

7 770.300

17.29%

277.543
12.150

500.566

11.424

440.052
-0.523

3 020.544

0.043
853.965

0.62%

0.03%

1.11%

0.03%

0.98%

0.00%

6.72%

0.00%

1.90%

-

-

-

-

44.069

-0.002

-
6.134

2.277

1 118.568
1 029.816

0.10%

0.00%

-

0.01%

0.01%

2.49%

2.29%

-

-

119.596
0.155

0.27%

0.00%

-

-

44.183
0.054

-3.226

237.747
-1.289

47.838

56.818
1.672

67.517

8.151

0.10%

0.00%

-0.01%

0.53%

0.00%

0.11%

0.13%

0.00%

0.15%

0.02%

43 017.644

853.965

735.237

341.269

-

-

-

-

-

-
-

-

-

-
-

-

-
-

-

-

-

-

-
-

-

-
-

-

-
0.155

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

50.28%

-

-

0.099
0.054

32.23%

17.49%

-

-
-

-

-
-

-

-

0.307

-

-

-

-

-

-

-

-

-

-

-

-

-

%

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-
-

-

-
-

-

-

-0.007

-0.04%

-

-
-

-

-
-

-

-

-

-

-

-

-

-

6.923
-

-

11.491
-

-

-
-

-

-
-

-

-

18.407

-

-

37.61%

-

-

62.43%

-

-

-

-

-

-

-

-

-

-

-

-

%

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-

-

-

-
-

-

-
-

-

-

44.076

-0.002

-
6.134

2.277

1 118.568
1 029.816

1.60%

0.00%

-

0.22%

0.08%

40.51%

37.29%

-

-

112.673
-

-

32.592
-

-3.226

237.747
-1.289

47.838

56.818
1.672

67.517

8.151

4.08%

-

-

1.18%

-

-0.12%

8.61%

-0.05%

1.73%

2.06%

0.06%

2.45%

0.30%

2 437.545

-

32.230

291.587

-

-

-

-

29 281.972

69.44%

7 770.300

18.43%

277.543
12.150

500.566

11.424

440.052
-0.523

3 020.544

0.043
853.965

0.66%

0.03%

1.19%

0.03%

1.04%

0.00%

7.16%

0.00%

2.03%

-

-

-

-

-
-

-

-
-

-

-
-

-

-
-

-

-
-

-

-
-

-

-

40 561.384

853.965

703.007

49.682

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

TOTAL  2015  EAGF EXPENDITURE  

44 948.115 100.00%

0.307

0.00%

18.407

0.04%

42 168.038

93.81%

2 761.362

6.14%

 (*)     EAGF 2015 EXPENDITURE funded by initial budget appropriations - Fund source C1.
 (**)    EAGF reimbursement of 2014 financial discipline - Fund source C2.
 (***)    EAGF 2015 EXPENDITURE funded by assigned revenue collected in 2015 - Fund source C4.
 (****)  EAGF 2015 EXPENDITURE funded by assigned revenue carried over from 2014 - Fund source C5.

(1)   %    Total EAGF expenditure 
(3)   Other measures (05 02 11 99), support of administrative expenditure Agriculture Policy Area (05 01 04 01) and contribution for 
expenditure of the executive agencies (05 01 06 01)

(2)   %   Total EAGF Sector expenditure 

59 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

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

ANNEX  14

Situation at 30.09.2013  (1)

Situation at 30.09.2014  (1)

Situation at 30.09.2015  (1)

PRODUCTS

Bread making quality wheat

Barley

Maize
Rice

Total cereals/ rice

Skimmed milk powder

Butter

Total milk products

Beef meat in quarters

Boned beef meat  (2)

Total beef meat (2)

TOTAL 

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

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

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

0

0
0

0

17 013

0

17 013

0

0

0

0.00

0.00

0.00
0.00

0.00

28.89

0.00

28.89

0.00

0.00

0.00

0.0%

0.0%

0.0%
0.0%

0.0%

100.0%

0.0%

100.0%

0.0%

0.0%

0.0%

17 013

28.89

100.0%

(*) The complementary depreciations at the end of the exercise are taken into consideration
(1) Regulations (EU) Nos 906/2014, 907/2014 & 908/2014 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.

60 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2009 to 2015  FINANCIAL YEARS

ANNEX  15    

Commitment Appropriations

Budget Line

MEASURE

2009

2010

2011

2012

2013

2014

2015

In EUR million

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

05 01 06    Contribution for expenditure of the executive agencies
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   

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
-

7.99

0.17
8.15

0.00
0.00
0.05
-3.23
0.00
44.07
6.13
1 118.57
1 029.82
67.52
240.02
119.60
0.15
0.00
44.18

2 666.89

38 293.48
3 020.54
0.04
853.97

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

42 168.04

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 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

11 02 01   
11 02 03    Fisheries programme for the outermost regions

Intervention in fishery products

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

-13.28
0.00

-13.28

-108.69
35.47

-73.21

13.51
15.25
1.46
7.58
0.35

38.14

14.42
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

-

-

-
-

-

-

-

-

-

-

-
-
-
-
-

-

-1.29
0.00

-1.29

56.82
1.67

58.49

14.72
19.32
4.66
7.29
1.85

47.84

-

-

-
-

-

-

-

-

-

-

-
-
-
-
-

-

TOTAL   EAGF  EXPENDITURE 

43 454.05

44 046.01

43 970.08

44 745.59

45 302.14

44 292.65

44 948.12

Of which :

 EXPENDITURE funded by budget current financial year appropriations  - Fund source C1  
EAGF reimbursement of 2014 financial discipline - Fund source C2  
 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 

41 408.17

43 794.08

42 839.19

43 893.98

43 930.07

42 909.53

569.77
1 476.11

3 017.69

105.53
146.41

330.30

225.34
905.55

187.94

409.00
442.62

109.70

120.71
1 251.36

-

672.91
710.21

-

43 017.64
853.97
735.24
341.27

-

46 471.74

44 376.31

44 158.01

44 855.29

45 302.14

44 292.65

44 948.12

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

61 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION  OF  EAGF EXPENDITURE  BY  SECTOR  AND  MEASURE   -  2009  to  2015  Financial years

ANNEX   16

Commitment Appropriations

 In EUR million 

 SECTOR AND MEASURE

2009

2010

2011

2012

2013

2014

2015

 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
   REDISTRIBUTIVE payment
   Other (decoupled direct aids)

 OTHER  DIRECT AIDS  

 ADDITIONAL AMOUNTS OF AID

 REIMBURSEMENT OF DIRECT AIDS IN RELATION TO FINANCIAL
 DISCIPLINE

32 794.095

33 825.039

36 830.388

37 665.465

38 842.109

38 952.055

38 293.485

29 070.902

31 081.826

31 080.529

31 393.933

30 834.240

29 281.972

28 805.562
3 723.437
252.936

12.161
-
-

4 460.928
281.033
12.176
-
-

5 084.280
270.215
12.177
381.891
-

5 915.682
281.153
12.332
376.755
-

6 681.197
280.142
12.290
463.237
11.480

7 366.437
274.493
11.942
457.416
11.371

-

-

-

-0.985

-0.169

-3.843

5 777.592
542.232

5 847.022
3.670

3 347.044
0.597

3 213.927
0.638

2 815.995
0.173

2 707.591
0.033

-

-

-

-

-

-

853.965

7 770.300
277.543
12.150
500.566
11.424

440.052
-0.523

3 020.544
0.043

Sub-total  DIRECT AIDS

39 113.919

39 675.731

40 178.030

40 880.030

41 658.277

41 659.679

42 168.038

 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 
   -  Market measures and other interventions

 MILK AND MILK PRODUCTS

   -  Export refunds
   -  Storage 
   -  Market measures and other interventions

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

793.663

5.165

0.028
788.471

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

0.088

-

0.089
-0.001

-0.147

0.045

-
-0.192

2.458

2.458

-
-

0.457

0.264

-
0.193

-

-

-
-

-

-

-
-

55.349

60.939

43.031

44.069

-

12.190
43.158

15.044

-

0.045
14.999

10.117

10.117

-

17.204
43.734

7.038

-

-
7.038

10.103

10.103

-

-0.050
43.080

0.140

-

-
0.140

6.134

6.134

-

-0.007
44.076

-

-

-
-

6.134

6.134

836.722

1 127.882

1 071.205

1 138.086

1 010.528

1 118.568

0.388

-
836.334

0.050

0.137

1.192

0.002

-

-
1 127.833

-
1 071.068

-
1 136.894

-
1 010.526

-
1 118.568

1 311.716

1 309.240

1 104.263

1 072.050

1 044.232

1 022.390

1 029.816

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

-

-
1 029.816

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

-

-

-
-

0.379

0.379

0.007

0.007

-
-

-

-

-

-

-
-

127.137

121.578

143.449

101.280

-

-
127.137

370.613

181.100

106.837
82.676

-

-
121.578

529.086

186.444

-23.288
365.930

62 

-

-
143.449

5.082

5.419

-64.666
64.330

-

-
101.280

67.010

0.173

-2.391
69.228

-

-

-

-

-
-

2.251

-

-
2.251

70.349

0.063

7.102
63.185

-

-

0.006

0.006

-
-

2.277

-

-
2.277

71.789

0.017

4.143
67.630

-

-

-

-

-
-

2.275

-

-
2.275

119.596

-

6.923
112.673

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

EVOLUTION  OF  EAGF EXPENDITURE  BY  SECTOR  AND  MEASURE   -  2009  to  2015  Financial years

ANNEX   16

Commitment Appropriations

 In EUR million 

 SECTOR AND MEASURE

2009

2010

2011

2012

2013

2014

2015

 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

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

-

-

-

-

0.155

0.155

-

-

-

-

-

-

44.183

0.099

11.491

32.592

-

-

-

-

Sub-total  INTERVENTION IN AGRICULTURAL MARKETS

3 177.091

3 215.526

2 575.391

2 635.922

2 452.173

2 192.577

2 364.795

 OTHER MEASURES EXPENDITURE

 NON-ANNEX I PRODUCTS  - Export refunds

89.684

51.349

12.737

9.124

4.880

0.129

0.054

 FOOD PROGRAMES 

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

 POSEI  

   -  Storage
   -  Other measures and interventionss 

 RURAL  DEVELOPMENT (financed by ex-EAGGF Guarantee Section)  

477.912

0.021

477.890

224.271

-
224.271

-13.282

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

-3.226

-

-3.226

237.747

-
237.747

-7.136

-6.632

-2.799

-1.028

-1.397

-1.289

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

38.144

38.388

25.132

45.076

26.730

28.960

47.838

 AUDIT OF AGRICULTURAL EXPENDITURE

-108.686

-42.586

76.445

71.234

119.253

26.510

56.818

 SETTLEMENT OF DISPUTES  

 PROMOTION  AND  INFORMATION  ACTIONS  

 Payments by Member States  

 Direct Payments by the European Community  

 Other measures

 VETERINARY  MEASURES  

 OTHER  MEASURES (2)

35.472

47.426

46.514

0.911

-

-

39.134

0.325

92.328

1.672

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

-

364.349

359.857

314.576

268.410

265.923

54.730

53.195

1.496

0.038

-

67.517

66.331

1.185

-

-

7.756

7.556

8.442

8.023

7.208

7.899

8.151

Sub-total  OTHER MEASURES EXPENDITURE

1 163.044

1 154.758

1 216.655

1 229.642

1 191.689

440.397

415.282

TOTAL EAGF EXPENDITURE 43 454.054

44 046.015

43 970.076

44 745.595

45 302.139

44 292.653

44 948.115

 SUGAR  RESTRUCTURING  FUND  (3)

3 017.690

330.297

187.936

109.699

-

-

-

TOTAL  EXPENDITURE 46 471.744

44 376.312

44 158.011

44 855.293

45 302.139

44 292.653

44 948.115

(1)  'Dried Fodder', 'Hops' and 'Other measures Plant products'
(2)  Support of administrative expenditure Agriculture and Rural Development Policy Area and contribution for expenditure of the executive agencies
(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

63 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

ANNEX   17

Commitment Appropriations

 In EUR million and in %

EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  SECTOR (2009  to  2015 Financial years)

SECTOR                       

2009

2010

2011

2012

2013

2014

2015

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
REDISTRIBUTIVE payment
Other (decoupled direct aids)
Other Direct aids
Additional amounts of aids
Reimbursement of direct aids in relation to financial disciplin

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%
-

29 282.0
7 770.3
277.5
12.1
500.6
11.4
440.1
-0.5
3 020.5
0.0
854.0

65.1%
17.3%
0.6%
0.0%
1.1%
0.0%
1.0%
0.0%
6.7%
0.0%
1.9%

DIRECT  AIDS

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%

42 168.0

93.8%

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)

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

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

-
-
44.1
0.0
6.1
1 118.6
1 029.8
-
2.3

PLANT PRODUCTS

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

4.7%

2 200.9

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
AUDIT OF AGRICULTURAL EXPENDITURE
SETTLEMENT OF DISPUTES
PROMOTION MEASURES
POLICY STRATEGY AND COORDINATION
OTHER  MEASURES  (3)  

370.6
59.3
-
196.5
-
29.4

655.9

89.7
477.9
224.3
364.3
-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%
-0.3%
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

0.2%
0.0%
-
0.1%
-
-

0.2%

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

119.6
0.2
-
44.2
-
-

163.9

0.1
-3.2
237.7
-
56.8
1.7
67.5
47.8
8.2

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

4.9%

0.3%
0.0%
-
0.1%
-
-

0.4%

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

OTHERS

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%

416.6

0.9%

 RURAL  DEVELOPMENT

-13.3

0.0%

-7.1

0.0%

-6.6

0.0%

-2.8

0.0%

-1.0

0.0%

-1.4

0.0%

-1.3

0.0%

TOTAL EXPENDITURE  

43 454.1

100% 44 046.0

100% 43 970.1

100% 44 745.6

100%

45 302.1

100% 44 292.7

100% 44 948.1

100%

(1) Flax & Hemp, Cotton
(2) Financial years 2008 to 2010 : Rice  //  Financial years 2011 to 2015 : Rice, Hops
(3) Other measures, support administrative expenditure Agriculture and Rural Development Policy area and contribution for expenditure of the executive agencies

64 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2009  to  2015 Financial years

ANNEX  18   

Commitment Appropriations

EU 27

Member 
State

EAGF

2009

SRF (2)

TOTAL

EAGF

2010

SRF (2)

TOTAL

EAGF

2011

SRF (2)

TOTAL

EAGF

 In EUR million and in %

EU 28

2014

EAGF

2015

EAGF

2013

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%

625.4

674.2

898.4

936.5

1.4%

1.5%

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%

5 250.4

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%

119.4

1 231.8

2 229.2

0.3%

2.7%

5.0%

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%

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%

5 715.3

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%

54.7

1 336.4

2 594.4

0.1%

3.1%

6.0%

0.0

0.6

65.0

5 986.4

13.8%

229.8

0.0%

0.0%

2.2%

7.6%

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%

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%

5 640.2

12.5%

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%

8 165.1

18.2%

-

-

-

4 930.0

11.3%

226.0

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%

165.5

0.4%

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%

4 555.9

10.1%

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%

59.1

167.7

414.0

33.7

1 334.0

5.7

883.9

727.8

3 572.7

754.7

1 461.0

143.0

439.6

542.7

701.3

3 150.4

64.7

0.1%

0.4%

0.9%

0.1%

3.0%

0.0%

2.0%

1.6%

8%

1.7%

3.3%

0.3%

1.0%

1.2%

1.6%

7.0%

0.1%

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)

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

43 454.1 100%

44 046.0 100%

43 970.1 100%

44 745.6 100%

45 302.1 100%

44 292.7 100%

44 948.1 100%

SRF (2)

3 017.7 100%

330.3 100%

187.9 100%

109.7 100%

-

-

-

-

-

-

 TOTAL  EXPENDITURE

46 471.7 100%

44 376.3 100%

44 158.0 100%

44 855.3 100%

45 302.1 100%

44 292.7 100%

44 948.1 100%

(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.

65 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

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

EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  AIDS  BY  MEASURE  
2009 to 2015 Financial years

ANNEX  19

Commitment Appropriations

BUDGET 
LINE

MEASURE

2009

2010

2011

2012

2013

2014

2015

 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 07   Redistributive payment
05 03 01 99   Other (decoupled direct aids)

28 805.562
3 723.437
252.936
12.161
-

-
-

29 070.902
4 460.928
281.033
12.176
-

-
0.000

31 081.826
5 084.280
270.215
12.177
381.891

-
0.000

31 080.529
5 915.682
281.153
12.332
376.755

-
-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

29 281.972
7 770.300
277.543
12.150
500.566
11.424
440.052
-0.523

05 03 01    Decoupled direct aids

32 794.095

33 825.039

36 830.388

37 665.465

38 842.109

38 952.055

38 293.485

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 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   T obacco 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   T ransitional fruit and vegetables payment — Tomatoes
05 03 02 42  
05 03 02 43   T ransitional 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)

T ransitional fruit and vegetables payment — Other products than 
tomatoes

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
0.007
1 046.506
457.955
0.000
16.156
-9.714

-
-
-
899.017
47.369
-
-
-
21.867
6.784
-
-
-
-
-
-
-
-
-
0.398
-
0.081
18.513
231.805
-
0.018
-
1 062.363
409.732
-
16.316
-6.672

-
-
-
880.816
48.277
-
-
-
21.559
6.840
-
-
-
-
-
-
-
-
-
0.440
-
0.088
0.174
244.017
-
0.174
-
1 397.952
410.893
-
15.729
-6.416

05 03 02    Other direct aids 

5 777.592

5 847.022

3 347.044

3 213.927

2 815.995

2 707.591

3 020.544

05 03 03    Additional amounts of aid

542.232

3.670

0.597

0.638

0.173

0.033

0.043

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

-

-

-

-

-

-

853.965

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

EAGF reimbursement of 2014 financial discipline - Fund source C2

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  

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

40 561.384
853.965
703.007
49.682

TOTAL  EAGF  DIRECT  AIDS  EXPENDITURE 

39 113.919 39 675.731 40 178.030 40 880.030 41 658.277 41 659.679 42 168.038

66 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

ANNEX  20

EVOLUTION  OF  EAGF  DIRECT  AIDS  EXPENDITURE  BY  SECTOR  

2009  to  2015 Financial years

Commitment Appropriations

In EUR million

SECTOR

2009

2010

2011

2012

2013

2014

2015

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
Redistributive 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
BEEF AND VEAL
SHEEPMEAT AND GOATMEAT
POSEI  
OTHER PRODUCTS
SPECIFIC TYPES OF FARMING & QUALITY 
PRODUCTION
SPECIFIC SUPPORT (ARTICLE 68) - COUPLED 
DIRECT AIDS

33 336.33

33 828.71

36 830.99

37 666.10

38 842.28

38 952.09

39 147.49

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

-

29 281.97
7 770.30
277.54
12.15

500.57

11.42
440.05
-0.52
0.04

853.97

5 777.59

5 847.02

3 347.04

3 213.93

2 815.99

2 707.59

3 020.54

1 672.04
22.87
96.04
496.34
164.36
23.17
2.49
0.45
216.88
300.61
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
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

-
0.17
-
0.17
-
-
-
0.44
244.02
-
929.09
28.40
426.62
-6.42
0.09

-

-

747.99

785.51

1 046.51

1 062.36

1 397.95

TOTAL DIRECT AIDS

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

42 168.04

67 

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

ANNEX  21

EVOLUTION  OF  EAGF DIRECT  AIDS  EXPENDITURE  BY  ARTICLE   
2009  to  2015 Financial years

MEASURE

2009

2010

2011

2012

2013

2014

2015

in EUR million

Commitment Appropriations

BUDGET  
ARTICLE

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

32 794.10

33 825.04

36 830.39

37 665.47

38 842.11

38 952.06

38 293.48

5 777.59

5 847.02

3 347.04

3 213.93

2 815.99

2 707.59

3 020.54

542.23

-

3.67

-

0.60

-

0.64

-

0.17

-

0.03

-

0.04

853.97

45 000

40 000

35 000

30 000

25 000

20 000

15 000

10 000

5 000

0

TOTAL  DIRECT AIDS  EXPENDITURE 

39 113.92

39 675.73

40 178.03

40 880.03

41 658.28

41 659.68

42 168.04

1
1
.
2
4
8
8
3

6
0
.
2
5
9
8
3

8
4
.
3
9
2
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

.

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

.

4
5
0
2
0
3

3
2
.
2
4
5

7
6
.
3

0
6
.
0

4
6
.
0

7
1
.
0

3
0
.
0

4
0
.
0

7
9
.
3
5
8

Decoupled direct aids

Other direct aids

Additional amounts of Aid

Reimbursement of direct aids in relation to
financial discipline

2009

2010

2011

2012

2013

2014

2015

68 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

ANNEX  22

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

EVOLUTION  OF  EAGF  EXPORT  REFUNDS  EXPENDITURE  by  SECTOR   -   2009   to   2015  Financial years  

Commitment Appropriations

In EUR million

Sector

2009

2010

2011

2012

2013

2014

2015

Cereals and rice

0.8

0.1%

-0.4

-0.1%

Sugar

179.1

27.6%

9.8

2.5%

Dairy products

181.1

27.9%

186.4

48.4%

0.1

1.5

5.4

0.0%

0.8%

3.0%

0.2

0.0

0.2

0.2%

0.0%

0.1%

Beef

31.6

4.9%

25.3

6.6%

55.8

31.1%

37.2

25.4%

Non-Annex 1 products

89.7

13.8%

51.3

13.3%

12.7

7.1%

Fruit & Vegetables

Wine

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 

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

0.0

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%

0.0

0.0

0.0

0.2

0.1

0.0

0.0

0.1

0.0

0.0

0.0%

0.0%

0.0%

50.3%

17.5%

0.0%

0.0%

32.2%

0.0%

0.0%

Total Export Refunds 
Expenditure

649.5

385.1

179.4

146.7

62.4

4.5

0.3

200

180

160

140

120

100

80

60

40

20

0

-20

Cereals and rice

Sugar

Dairy products

Beef

Non-Annex 1
products

Fruit & Vegetables

Wine

Pigmeat, Poultry
& Eggs

Olive Oil

Food Aid

2009

2010

2011

2012

2013

2014

2015

69 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUND

EVOLUTION  OF  EAGF  EXPORT  REFUNDS  EXPENDITURE  BY  MEMBER  STATE   -   2009  to  2015  Financial years

ANNEX  23

Commitment Appropriations

EU 27

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

2009

2010

2011

2012

2013

71.905

2.501

5.546

46.828

65.283

0.999

19.013

0.939

18.442

141.992

-

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

EU 28

2014

in EUR million

2015

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

0.000

0.000

0.000

0.000

0.073

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.000

0.025

0.029

0.054

0.127

0.000

0.000

0.000

0.000

0.000

0.000

649.534

385.093

179.432

146.670

62.383

4.478

0.307

70 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

Analytical  evolution  of  EAGF  storage expenditure   2008   -   2015

ANNEX  24

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

2015

in EUR Million

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

-

-

-

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

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-0.05

-0.97%

-0.01

-

-

1.01

4.14

-

-

-

-

-

19.81%

81.17%

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-0.01

-0.04%

-

-

-

-

-

-

-

-

-

6.80

0.13

6.92

37.61%

-

-

11.49

-

-

-

-

-

-

-

11.49

62.43%

25.91

-8.52

25.01

0.09

5.10

0.00

18.28

0.13

TOTAL 

17.38

25.10

71 

5.10

18.41

-

-

-

-

-

-

-

-

-

-

-

-

-

-

 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND

ANNEX  25

EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2009  to  2015 Financial years

Commitment Appropriations

in EUR Million

FINANCIAL 
YEAR

BUDGET EXECUTION

STORAGE

EXPORT 
REFUNDS

DIRECT AIDS

OTHER  
MARKET  
MEASURES

DIRECT 
MANAGEMENT 
PAYMENTS

RURAL 
DEVELOPMENT

2009

2010

2011

2012

2013

2014

2015

43 454.1

44 046.0

43 970.1

44 745.6

45 302.1

44 292.7

44 948.1

173.4

93.6

-194.6

17.4

25.1

5.1

18.4

649.5

385.1

179.4

146.7

62.4

4.5

0.3

39 113.9

39 675.7

40 178.0

40 880.0

41 658.3

41 659.7

3 083.5

3 454.8

3 428.3

3 344.5

3 217.2

2 579.6

42 168.0 *

2 698.0

447.0

443.9

385.6

359.8

340.2

45.2

64.7

-13.3

-7.1

-6.6

-2.8

-1.0

-1.4

-1.3

* Includes reimbursement of direct aids in relation to financial discipline (budget article 05 03 09)

45 000

40 000

35 000

30 000

25 000

20 000

15 000

10 000

5 000

0

-5 000

3

.

8
5
6
1
4

7

.

9
5
6
1
4

0

.

8
6
1
2
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

4

.

3
7
1

6

.

3
9

6

.

4
9
1
-

4

.

7
1

1

.

5
2

1

.

5

4

.

8
1

5

.

9
4
6

1

.

5
8
3

4

.

9
7
1

7

.

6
4
1

4

.

2
6

5

.

4

3

.

0

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

6

.

9
7
5
2

0

.

8
9
6
2

0

.

7
4
4

9

.

3
4
4

6

.

5
8
3

8

.

9
5
3

2

.

0
4
3

2

.

5
4

7

.

4
6

3

.

3
1
-

1

.

7
-

6

.

6
-

8

.

2
-

0

.

1
-

4

.

1
-

3

.

1
-

STORAGE

EXP REFUNDS

OTHER  MARKET  M

DIRECT AIDS

DIR MANAG PAYM

RURAL DEV

2009

2010

2011

2012

2013

2014

2015

72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT

Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 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  26

APPEALS AGAINST CLEARANCE OF ACCOUNTS DECISIONS

PENDING ON 15 October 2015

Case Number 

Member State

Challenged amount EUR

T-550/13

T-255/13

T-107/14

T-126/14

T-563/13

T-241/13

T-686/14

T-675/14

T-667/14

T-661/14

T-556/15

T-551/15

T-550/15

T-507/15

T-506/15

T-505/15

T-502/15

T-501/15

T-437/14

T-384/14

T-157/15

T-156/15

T-145/15

T-143/15

T-141/15

T-139/15

T-135/15

T-118/15

T-112/15

Total

* case T-156/15: provisional information

-3 018 301.74

-66 763 882.96

-87 274 683.10

-4 703 231.78

-5 277 577.43

-3 686 189.20

-5 222 276.39

-2 612 275.03

-345 431.44

-436 206.49

-128 022 526.09

-501 445.57

-8 260 006.65

-55 517 499.79

-316 933 048.40

-5 394 232.02

-1 854 955.54

-5 840 500.26

-5 208 271.87

-7 909 116.03

-430 383.85

-309 657 057.42 *

-95 444 608.79

-5 453 227.79

-2 123 199.04

-11 709 400.00

-93 304 842.09

-8 700 815.25

-43 753 608.97

-1 285 358 800.98

EL

IT

EL

NL

BE

EL

IT

ES

SI

LV

PT

PT

PT

PL

EL

HU

ES

NL

UK

IT

EE

FR

RO

ES

CZ

HU

IT

SI

EL

73 

 
 
DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT
Directorate R. Management of resources
R.1. Budget management
EAGF - 2015 FINANCIAL REPORT

ANNEX 27
Financial corrections (net) in decisions 1-48 from financial year 1996 - 2014

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

2013

2014

none

-83 054 434.5

-7 131 297.7

-13 311 661.9

-18 226 097.7

-2 733 350.9

-55 097 691.2

-28 459 533.4

-11 069.3

-98 880 867.8

-87 923 404.0
-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

-41 361 006.5

-76 343 688.9

-26 048 956.9

-131 974.5

-23 100 686.9

-49 040 620.8

-52 434 544.8

-19 157 670.1

-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

-35 975 338.4

-57 851 220.8

-30 670 883.2

-17 947 484.8

-3 349 028.8

29 795 787.0

-1 070 338.9

-3 252 135.3

-77 957 188.8

-40 934 177.9

-959 463.8

1 292 520.5

-1 215 710.3

-5 544 280.1
-1 037.4

-28 501 526.7
-10 147 020.3

-48 607 295.7
-83 019 554.3

-21 618 802.6
-75 788 874.5

-49 025.3

-10 506.3

-667 462.0

-22 392 845.8

-56 252 596.9

-35 702 334.9

-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

-805 731.5

-9 865 231.9

-31 967 867.7

-63 802 429.2

-37 238 361.1

-67 626.7

-8 003 121.9

-9 374 864.3

-44 344 419.5 -109 777 412.6

-62 386 118.9

-44 608 619.4

-954 011.0

1 803 537.0

14 582 115.5
13 904 253.0

18 093 545.0

-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

-567 687.7

213 766.1

134 055.6

-21 538 374.7

-14 124 488.9

-28 666 764.2

-49 931 453.7

-14 322 219.3

-21 048.5

-703 696.3

-36 788 787.5

-60 297 860.4

-24 976 533.2

-25 836 536.3

-13 307 665.8

-13 809 328.5
-1 337 421.4

-23 236 251.2
-16 231 749.1

-78 824 593.9
-14 482 754.6

-79 426 015.8
-8 303 878.5

-73 368 966.2
-16 647 398.1
-43 944 283.9 -190 950 606.6

-131 999.2
-10 068 664.7

-32 893.9

-1 350 020.3

532 684.6

435 837.7

11 032.2

-41 543 650.4

-37 678 743.1

-28 561 232.2

-30 487 524.7

-6 496 021.4

-213 766.1

-131 493.9

-47 404 942.0

-84 660 006.8

-49 122 287.7

-9 692 977.8

-23 210 526.8

-25 181 403.7

-16 588 269.2

-59 138.0

586 211.0

237 623.0

-67 271.3

-1 195.2
-361 362.5

-4 356 052.9
-33 756 287.1
-22 900 098.1 -127 363 179.4 -158 923 154.7 -100 469 221.7

-34 043 995.4

-7 057 150.6

-3 775 871.4

67 626.7

228 769.4

306 560.5

3 135 892.3

1 321 115.2

1 865 093.3

-20 701 516.7 -124 200 751.1 -147 321 213.9

-64 690 721.2

-86 403 355.0

-81 408 292.7

-34 848 794.9

-41 579 594.7

-44 682 016.4

-6 393 153.3

-50 640.6

-2 603 281.9
3 352 213.7

-9 792 413.5
-822 409.4

-37 424 463.0
-15 111 028.5

-6 586 942.8
-15 322 779.7

-18 629 814.0
-69 371 546.7
-71 524 565.4 -148 330 634.6

-55 784 483.3
-36 303 355.1

-5 182 177.7
-23 663 486.6

-5 086 442.8 -145 662 447.3

-93 775 390.4

-18 845 965.8

-1 263 139.2

-1 351 453.8

-1 355 809.1

-14 257 072.1

-15 644 125.7
-26 033.4

-40 527 669.1
-34 192 261.5

-58 068 685.9
-71 417 149.9 -126 304 464.8

-67 800 814.9
-41 536 675.8 -142 474 549.4

-11 394 853.8
-61 973 386.5

-91 234 974.2 -239 819 370.2

16 220 422.6

17 142 172.6

1 057 694.5

-8 697.0

-10 712 595.0

-15 006 673.1

-45 336 438.7

-23 002 404.5

-28 172 181.5

-15 388 136.6

47 311 467.3

15 347 930.9

47 950 314.6

145 555.4

-33 551.4

-29 712 692.4

-42 893 207.9
-1 123 873.2

-90 190 760.8
-10 058 997.3

-9 466 149.8
-51 953 199.3

-7 684 829.4
-73 364 155.5

-19 799 943.1

-1 337 350.4

-30 895 888.3

-67 721 240.1

-63 945 758.5

-37 062 331.0

-2 111 368.7

-757 043.8

-8 707 231.2

-11 974 996.6

-12 726 944.3

-20 429 464.3

-13 403 916.8

-33 295 326.0

-62 175 761.3

-54 430 833.6

-62 352 434.0

-6 085 366.0

-251 518 160.0

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

-5 058 073.3

-10 026 975.2

-28 192 002.8

-818 576.4

-84 948 995.0

-1 001 378.6

-56 764.1

-917 393.7

820 822.0

-130 199 337.0

-1 901 395.7

-1 883 474.6

-3 376 521.3

-4 530 070.3
239 045.6

-15 012 441.1
-22 298 185.1

-41 749 253.7
-50 877 924.5
-91 388 719.0 -110 600 899.7

-23 284 146.1
-71 852 343.6

-22 271.8
-5 834 710.5

-1 831 100.4

2 003 190.1

-67 391 608.6

-73 005 423.3

-80 640 194.7

-64 628 974.0

-9 578 041.2

-168.9

-185 468.7

-253 547.3

-117 708.9

-1 505 987.9

-1 711 324.7

-11 645 248.9

-11 933 134.0

-13 996 217.0

-501 445.6

5 295 327.3

5 424 788.1

5 871 686.2

5 973 168.7
-96 733.4

-64 979 155.9
-3 363 560.9

-58 149 337.9 -272 280 997.5 -232 416 958.1 -244 642 446.8 -247 618 880.1 -157 081 644.4
-15 035 101.0 -156 576 172.0 -260 121 753.0 -254 901 563.9
-4 146 146.5

-23 341 231.3 -352 681.0

-61 254.5

-88 154 309.9

-1 411 685.8

-2 115 745.1

21 336 120.0

-142 637 498.9
-303 566 912.7

-293 241 220.5

-41 348 637.4

-70 406 875.3
-1 254 604 450.3
-718 436 388.4

Grand Total

-782 789 677.9 -475 262 512.9 -324 243 115.8 -325 030 723.6 -554 908 941.4 -675 600 613.5 -566 638 254.5 -692 112 174.1 -762 965 370.6 -654 801 453.1 -960 017 035.5 -969 204 026.7 -796 581 958.3 -859 433 739.5 -660 169 850.1 -541 250 862.0 -518 347 930.2 -180 422 875.7 -352 681.0 -229 361 218.0 -11 529 495 014.4

The amounts are excluding the overlapping financial corrections. For the corrections prior to 1996, please see annex 35 of the EAGF - 2010 Financial Report.

74 

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

46
47
48