COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 11th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the EUROPEAN AGRICULTURAL GUARANTEE FUND 2017 FINANCIAL YEAR
Date: 2018-09-14
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, administrative expenditure (EU), agricultural expenditure, implementation of the budget

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 14.9.2018  SWD(2018) 405 final  COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL 11th FINANCIAL REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the  EUROPEAN AGRICULTURAL GUARANTEE FUND 2017 FINANCIAL YEAR {COM(2018) 628 final}  
 
 
TABLE OF CONTENTS 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

2. 

2.1. 

BUDGET PROCEDURE ............................................................................................. 4 

Financial Framework 2014-2020 .................................................................................. 4 

Draft Budget 2017 and Amending Letter 1/2017 ......................................................... 5 

Adoption of the 2017 budget ........................................................................................ 5 

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

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS ........................ 7 

Management of appropriations ..................................................................................... 7 

2.1.1.  Appropriations available for the 2017 financial year ................................................... 7 

2.1.2.  Expenditure section of the EU budget in relation to EAGF ......................................... 7 

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

2.1.4.  Execution of appropriations available for the 2017 financial year ............................... 8 

2.1.5.  Assigned revenue received under shared management ................................................ 8 

2.1.6.  Budget execution .......................................................................................................... 8 

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

made by the Commission ............................................................................................. 9 

2.1.8.  Budget execution - Expenditure under direct management made by the Commission - 
Automatic carryover from 2016 ................................................................................. 10 

2.2. 

Monthly payments ...................................................................................................... 10 

2.2.1.  Monthly payments to Member States under shared management .............................. 10 

2.2.1.1.  Monthly payments on the provision for expenditure .................................................. 10 

2.2.1.2.  Decisions on monthly payments for 2017 .................................................................. 10 

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

2.2.2.  Direct management expenditure by the Commission ................................................. 11 

3. 

3.1. 

3.2. 

THE IMPLEMENTATION OF THE 2017 EAGF BUDGET ................................... 12 

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

Comments on the implementation of 2017 EAGF budget ......................................... 12 

3.2.1.  Chapter 05 02: Interventions in agricultural markets ................................................. 12 

3.2.1.1.  Introduction ................................................................................................................ 12 

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

3.2.1.3.  Article 05 02 09: Products of the wine-growing sector .............................................. 13 

3.2.1.4.  Article 05 02 10: Promotion ....................................................................................... 13 

3.2.1.5.  Article 05 02 12: Milk and milk products .................................................................. 14 

3.2.1.6.  Article 05 02 13: Beef and veal .................................................................................. 14 

3.2.1.7.  Article 05 02 14: Sheepmeat and goatmeat ................................................................ 15 

1 

 
 
3.2.1.8.  Article 05 02 15: Pigmeat, eggs and poultry, bee-keeping and other animal products

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

3.2.1.9.  Article 05 02 15: School schemes .............................................................................. 15 

3.2.2.  Chapter 05 03: Direct payments ................................................................................. 15 

3.2.2.1.  Article 05 03 01: Decoupled direct payments ............................................................ 16 

3.2.2.2.  Article 05 03 02: Other direct payments .................................................................... 17 

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

3.2.2.4.  Article 05 03 09: Reimbursement of direct payments in relation to financial discipline
 .................................................................................................................................... 18 

3.2.2.5.  Article 05 03 10: Reserve for crises in the agricultural sector ................................... 18 

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

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

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

3.2.4.2.  Article 05 07 02: Settlement of disputes .................................................................... 19 

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

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

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

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

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

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

4. 

5. 

5.1. 

5.2. 

5.3. 

5.4. 

6. 

6.1. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF ................................ 20 

CONTROL MEASURES ........................................................................................... 20 

Introduction ................................................................................................................ 20 

Integrated Administration and Control System (IACS) ............................................. 21 

Market measures ......................................................................................................... 22 

Application of Chapter III of Title V Regulation (EU) No 1306/2013 (ex-post 
scrutiny) ...................................................................................................................... 22 

CLEARANCE OF ACCOUNTS ................................................................................ 22 

Conformity clearance ................................................................................................. 22 

6.1.1. 

Introduction ................................................................................................................ 22 

6.1.2.  Audits and decisions adopted in 2017 ........................................................................ 23 

6.1.2.1.  Audits .......................................................................................................................... 23 

6.1.2.2.  Conformity decisions .................................................................................................. 23 

6.2. 

Financial clearance ..................................................................................................... 25 

6.2.1. 

Introduction ................................................................................................................ 25 

6.2.2.  Decisions .................................................................................................................... 25 

2 

 
 
6.2.2.1.  Financial clearance decision for the financial year 2013 ........................................... 25 

6.2.2.2.  Financial clearance decision for the financial year 2014 ........................................... 25 

6.2.2.3.  Financial clearance decision for the financial year 2015 ........................................... 26 

6.2.2.4.  Financial clearance decision for the financial year 2016 ........................................... 26 

6.3. 

Appeals brought before the Court of Justice against clearance decisions .................. 26 

6.3.1. 

Judgments handed down ............................................................................................. 26 

6.3.2.  New appeals ................................................................................................................ 27 

6.3.3.  Appeals pending ......................................................................................................... 27 

7. 

7.1. 

7.2. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT OF 
AUDITORS ................................................................................................................ 27 

Relations with Parliament ........................................................................................... 27 

Relations with the European Court of Auditors ......................................................... 28 

7.2.1.  Mission of the European Court of Auditors ............................................................... 28 

7.2.2.  Annual Report for financial year 2016 ....................................................................... 28 

7.2.3.  Special Reports by the Court of Auditors ................................................................... 29 

8. 

ANNEXES .................................................................................................................. 30 

3 

 
 
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  1311/20132.  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  financed  by  the  European 
Agricultural Guarantee Fund (EAGF). 

The ceiling for market related expenditure 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),  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 367/20143 setting the net balance available for expenditure of 
the  EAGF,  the  CAP  amounts  included  in  heading  2  of  the  financial  framework 
(2014-2020) are: 

(in EUR million current prices) 

43 950.2 

43 778.1 

44 189.8 

2020 
60 421 

2019 
60 344 

2014 
49 857 

2018 
60 267 

2016 
64 262 

2015 
64 692 

2017 
60 191 

Heading 2*  
Total  
of which: 
- Market related 
expenditure and 
direct payments, a), 
b), c), d), f) 
- Rural development 
a), b), c), d), e), f) 
*)  Sustainable  growth:  natural  resources;  There  are  small  rounding  differences  between  the  net  balance 
available for EAGF expenditure and the EAGF sub-ceiling under the MFF 2014-2020. 
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 

44 145.7 

18 183.7 

44 162.4 

43 880.3 

18 683.7 

14 690.6 

43 887.5 

14 709.0 

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, transferring unused allocations for 
the year 2014 to 2015 and 2016 in accordance with article 19 of Regulation (EU) No 1311/2013; 
f)  After  transfer  of  additional  EUR  735.9  million  from  EAGF  to  EAFRD  for  the  financial years  2019  and 
2020 on the basis of Article 14(2) of Regulation (EU) No 1307/2013. 

1  
2 

3 

This procedure is presented in annex 1. 
OJ L 347 of 20.12.2013, p. 884. 
OJ L 108 of 11.4.2014, p. 13. 

4 

 
 
 
 
 
 
 
 
 
 
 
                                                 
1.2. 

Draft Budget 2017 and Amending Letter 1/2017  

The  Draft  Budget  2017  was  adopted  by  the  Commission  and  proposed  to  the 
Budgetary  Authority  on  18  July  2016.  The  commitment  appropriations  proposed 
for the EAGF totalled EUR 42 937.6 million. 

The Council adopted its position on the Draft Budget 2017 on 12 September 2016, 
reducing the commitment appropriations for the EAGF by EUR 177.1 million. The 
European  Parliament  adopted  its  position  on  26  October  2016,  increasing  the 
commitment appropriations for the EAGF by EUR 600.0  million compared to the 
Draft Budget.  

On 17 October 2016 the Commission adopted Amending Letter (AL) No 1 to the 
Draft  Budget  2017  increasing  the  needs  in  commitments  by  EUR  527.0  million 
compared  to  the  Draft  Budget.  However,  these  additional  needs  were  fully 
compensated by increased assigned revenue, expected to be available in 2017. As a 
result, the requested commitment appropriations for the EAGF in the AL remained 
unchanged compared to the Draft Budget. 

1.3. 

Adoption of the 2017 budget  

The  Conciliation  Committee,  composed  of  members  of  the  European  Parliament 
and of the Council, agreed on a Joint Text on 28 November 2016. Finally, the 2017 
budget was declared as adopted by the European Parliament on 1 December 2016. 
The  budget's  total  commitment  appropriations  for  the  EAGF  amounted  to 
EUR 42 612.6 million 
to 
payment 
EUR 42 563.0 million. 

appropriations 

amounted 

and 

its 

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 42 612.6 million:  EUR 2 806.8 million  were  foreseen  for 
interventions  in  agricultural  markets  under  chapter  05 02,  EUR 39 661.7 million 
were  foreseen  for  direct  payments  under  chapter  05 03,  EUR  85.3  million  were 
foreseen  for  audit  of  agricultural  expenditure  under  chapter  05  07  and 
EUR 48.6 million for policy strategy and coordination under chapter 05 08.  

Further details are provided in annex 1. 

Subsequently, in the course of the financial year 2017, the EAGF's appropriations 
for  articles  05  01  04  (support  expenditure)  and  05  08  09  (operational  technical 
assistance)  were  reduced  by  respectively  EUR  0.9  million  and  EUR  1.0  million 
through Amending Budget No 6. 

5 

 
 
1.4. 

Revenue assigned to the EAGF4  

In accordance with Article 43 of Regulation (EC) No 1306/2013 on the financing of 
the  Common  Agricultural  Policy5,  revenue  originating  from  financial  corrections 
under  accounting  or  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 establishing the 2017 budget, an estimate of the revenue was made 
both for the amount expected to be collected in the course of the 2017 budget year 
as  well  as  of  the  amount  which  was  expected  to  be  carried  over  from  the  budget 
year  2016  into  2017.  This  estimate  amounted  to  EUR  2 732  million  and  it  was 
taken into consideration when the Budgetary Authority adopted the 2017 budget. In 
particular: 

– 

– 

revenue from the conformity clearance corrections and from irregularities was 
estimated  at  EUR 1 278 million  and  EUR 152 million  respectively  while 
there  were  no  longer  receipts  from  the  milk  levy  estimated.  Thus,  the  total 
amount of assigned revenue expected to be collected in the course of the 2017 
budget year was estimated at EUR 1 430 million; 

The amount of assigned revenue expected to be carried over from the budget 
year 2016 into 2017 was estimated at EUR 1 302 million. 

In  the  2017  budget,  this  initially  estimated  revenue  of  EUR 2 732 million  was 
assigned to two schemes, i.e.:  

– 

– 

EUR 400 million for the operational funds for producer organisations in the 
fruits and vegetables sector;  

EUR 2 332 million for the basic payment scheme (direct payments).  

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

– 

– 

EUR 855 million  for  the  operational  funds  for  producer  organisations  in  the 
fruits and vegetables sector;  

EUR 17 628 million for the basic payment scheme (direct payments).  

4 

5 

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."  ("pro  memoria"),  but  the  forecast  amount  is  mentioned  in  the 
budgetary remarks for this article. 
OJ L 347 of 20.12.2013, p. 549. 

6 

 
 
 
                                                 
2. 

CASH POSITION AND MANAGEMENT OF APPROPRIATIONS  

2.1.  Management of appropriations  

2.1.1.  Appropriations available for the 2017 financial year  

Expenditure section of 
budget (1) 

Commitment 
appropriations 

Payment 
appropriations 

Revenue section of 
budget (AR) (2) 

In EUR 

Forecasts 

1. Initial appropriations for 
EAGF of which 

1a. Appropriations under 
shared management  

1b. Appropriations under 
direct management  

42 612 572 079.00 

 42 562 967 974.00  

1. Clearance 
decisions 

1 278 000 000.00  

42 490 000 000.00 

 42 490 000 000.00   2. Irregularities 

 152 000 000.00  

122 572 079.00 

 72 967 974.00  

3. Super levy from 
milk producers 

Total forecast of 
AR 

 -  

1 430 000 000.00 

2. Amending Budget  

-1 900 000.00 

-1 900 000.00  

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 

-2 640 390.66  

42 610 672 079.00 

 42 558 427 583.34  

42 489 315 000.00 

 42 489 315 000.00  

121 357 079.00 

 69 112 583.34  

(1)  Appropriations entered in the 2017 budget after deducting the expected assigned revenue to be collected in 2017 
and  the  one  carried  over  from  2016  to  2017  in  accordance  with  Article  14  of  Regulation  (EU,  EURATOM)  No 
966/2012.  Concerns  only  fresh  appropriations  (C1  plus  C4),  i.e.  without  any  carry-over  amounts  (C2  credits  for 
reimbursing the unused agricultural crisis reserve 2016 and C5 assigned revenue from EAGF surplus). 

(2)  AR: Assigned revenue to be collected. There are no amounts of revenue entered on the revenue line (p.m.), 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 2017 totalled EUR 42 612 572 079. This 
was a net amount after deducting the expected assigned revenue to be collected in 
2017  and  the  one  carried  over  from  2016  to  2017.  The  initial  payment 
appropriations amounted to EUR 42 562 967 974.  

In  financial  year  2017,  there  was  an  Amending  Budget  for  commitment  and 
payment appropriations, transfers of payment appropriations to EAGF and transfers 
of  payment  appropriations  out  of  EAGF.  The  commitment  and  payment 
appropriations  finally  available  to  the  EAGF,  after  the  Amending  Budget  and  the 
transfers,  amounted  to  EUR  42  610  672  079.00  and  EUR  42  558  427  583.34 
respectively.  

Part of the appropriations coming from assigned revenue received in 2016 was not 
used  in  that  financial  year  and  it  was  automatically  carried  over  to  2017.  The 
amount of these appropriations totalled EUR 1 304 013 128.90. Also appropriations 
for an amount of EUR 433 080 989 were made available for the reimbursement of 
direct payments in relation to financial discipline following Commission Decision 
C(2017)771  relating  to  the  non-automatic  carryover  of  appropriations  from  the 
2016 budget to the 2017 budget. 

7 

 
 
 
 
 
 
 
 
 
 
 
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.  Execution of appropriations available for the 2017 financial year 

Execution of commitment 
appropriations 

Execution of payment 
appropriations 

In EUR 

Shared management (1) 
Expenditure under direct 
management 
Total 

44 639 387 611.79 

119 428 161.33 

44 639 387 611.79 

58 396 372.68  

44 758 815 773.12 

44 697 783 984.47  

 (1) Committed amounts. Commitments and payments less assigned revenue of EUR 1 482 465 754.02 (see point 
4 and annex 6) received for shared management: EUR 43 156 921 857.77. 

For the financial year 2017, the actual amount of commitment appropriations used 
amounted  to  EUR  44  758  815  773.12  while  that  for  payment  appropriations 
amounted to EUR 44 697 783 984.47.  

The amount paid out (EUR 43 153 914 666.63) under shared management was less 
than EUR 43 156 921 857.77 due to suspended amounts for Poland (see 2.2.1.3.b). 

2.1.5.  Assigned revenue received under shared management 

Assigned revenue  

Forecasted revenue 
Revenue received 

Difference 

For details, please see points 1.4 and 4.  

2.1.6.  Budget execution  

In EUR 

 1 430 000 000.00  

 1 482 465 754.02  

 52 465 754.02  

Expenditure under shared management (1) 

In EUR 

Final 
appropriations 
(C1) 

Non automatic 
carry over of 
2016 C1 
appropriations 
(C2) 
 433 080 989.00  

 425 579 559.54  

Assigned 
revenue 
appropriations 
(C4)  

Carry over of 
assigned revenue 
appropriations 
(C5) from 2016  

 1 482 465 754.02  

 1 304 013 128.90  

 879 173 689.66  

 1 304 013 128.90  

 7 501 429.46  

 -  

0.00 

 603 292 064.36  

0.00 

 -  

 42 030 621 233.69  

 42 489 315 000.00  

Appropriations 
Execution (2) 
Appropriations 
cancelled 
Carry over to 
2018 
(1) Commitment appropriations = Payment appropriations 
(2) Including suspended amounts (see 2.2.1.3) 

 450 500 000.00  

 8 193 766.31  

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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  42 489  million  compared  to  actual 
expenditure  of  EUR  42  031  million.  In  order  to  make  it  available  for  the 
reimbursement  of  direct  payments  in  relation  with  financial  discipline, an  amount 
of  EUR  450.5  million  was  carried  over  to  budget  year  2018  with  Commission 
Decision  C(2018)776  of  7 February  2018  on  non-automatic  carryover  of 
appropriations from the 2017 budget to the 2018 budget. 

The 2017 appropriations coming from assigned revenue amounted to EUR 1 482.5 
million of which an amount of EUR 77.5 million was used in chapter 05 02 and an 
amount of EUR 801.7 million was used in chapter 05 03. The remaining amount of 
EUR 603.3 million was automatically carried over to budget year 2018. 

Part of the appropriations coming from assigned revenue received in 2016 was not 
used in financial year 2016 and was automatically carried forward to 2017. These 
appropriations amounted to  EUR 1 304  million and had to  be used  in  accordance 
with  Article  14  of  the  Financial  Regulation  within  that  year.  All  these 
appropriations carried over from the previous financial year were fully used in 2017 
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 

Commitment 
appropriations 

Payment 
appropriations 

In EUR 

Carry over to 2018 
(2) 

Appropriations (C1) (1) 

 121 357 079.00  

 69 112 583.34  

- 

Execution (C1) 

 119 428 161.33  

 47 177 737.98  

17 671 686.06 

Appropriations cancelled  

 1 928 917.67  

 4 263 159.30  

- 

(1) C1 denotes the budget's voted appropriations. This amount includes transfers from ''shared management'' 
for an amount of EUR 685 000.00 for commitment and payment appropriations, transfers ''out'' of EAGF for a 
total amount of EUR -2 986 000.00 for payment appropriations, transfers to EAGF for a total amount of EUR 
345 609.34 for payment appropriations and an Amending Budget of EUR -1 900 000.00 for commitment and 
payment appropriations. 
(2) Carry over to 2018 only for non-differentiated appropriations. 

The available commitment appropriations for expenditure under direct management 
in the 2017 budget were EUR 121.4 million. An amount of EUR 119.4 million was 
committed  in  2017.  The  balance  of  these  appropriations,  EUR  1.9  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  2018,  which  relates  only  to  non-differentiated 
appropriations, amounts to EUR 17.7 million. 

For details, please see annexes 3 and 4. 

9 

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

- Automatic carryover from 2016 

In EUR 

Carry over from 2016 
to 2017 

Commitments 

De-
commitments 

Payments 

Cancelled 
appropriations  

Carried over appropriations 

 11 825 279.19  

 606 644.48  

 11 218 634.70  

 0.01  

The  automatic  carry  over  from  2016  to  2017  only  concerned  expenditure  under 
direct management for  non-differentiated appropriations. As indicated in the table 
above,  an  amount  of  EUR  11.8  million  was  carried  over  from  2016  to  2017.  In 
2017  an  amount  of  EUR  0.6  million  from  this carry  over was  de-committed.  The 
payments made amounted to EUR 11.2 million. 

For details, please see annex 4. 

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 
declarations.  Moreover, 
the 
Commission's verifications under the accounting clearance of accounts procedure. 

these  payments  will  become  final  following 

Payments made by the Member States from 16 October 2016 to 15 October 2017 
are covered by the system for monthly payments.  

For  financial  year  2017,  the  total  net  amount  of  monthly  payments  decided,  after 
the  deduction  of  clearance  and  other  corrections,  was  EUR  43 156 921 857.77. 
Taking 
the  suspended  amounts  (see  below  2.2.1.3.b)  only 
EUR 43 153 914 666.63 was paid out. 

into  account 

2.2.1.2.  Decisions on monthly payments for 2017 

For the financial year 2017, 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 2017. For details, please see annex 2. 

6 

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

10 

 
 
                                                 
2.2.1.3.  Reductions and suspensions of monthly payments 

a. 

Reductions of the monthly payments  

In 2017, reductions for a net amount of EUR 279.7 million were made to the 
monthly  payments  effected  to  the  Member  States.  The  categories  of 
corrections are detailed in the following points: 

–  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 
The  payment  deadlines  ensure  an  equal 
beneficiaries in all 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. 

treatment  between 

As a  result of non-respecting the set payment deadlines,  the Commission 
decided reductions for a total amount of EUR 274.2 million. 

–  reductions  of  the  monthly  payments  as  a  result  of  overspending  the 

financial ceilings 

For  some  aid  measures  financed  by  the  EAGF,  financial  ceilings  are 
determined  in  the  sectoral  regulations.  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 0.9 million.  

–  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 4.5 
million.  

b. 

Suspensions of the monthly payments  

Following  Commission  Decision  C(2016)2050  of  7  April  2016,  the 
Commission has suspended for Poland the monthly payments for expenditure 
effected in 2017 for a total amount of EUR 3 007 191.14. 

Following  Commission  Decision  C(2016)4287  of  12  July  2016,  the 
Commission has suspended for France the monthly payments for expenditure 
effected in 2017 for a total amount of EUR 4 844 104.81, but this amount is 
in the same year reimbursed to France. 

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. 

11 

 
 
For details, please see annexes 3 and 4. 

3. 

3.1. 

THE IMPLEMENTATION OF THE 2017 EAGF BUDGET  

The uptake of the EAGF budget appropriations  
The  implementation  of  the  budget  amounted  to  EUR 44 758.8 million7.  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 1 304.0 million carried over from 2016 and of a part of 
the  assigned  revenue  collected  in  2017  amounting  to  EUR  879.2  million  out  of  a 
total EUR 1 482.5 million.  

Within  policy  area  05-Agriculture  and  Rural  Development,  the  expenditure  for 
market  measures  amounted  to  EUR 3 001.1 million  and  for  direct  payments  to 
EUR 41 551.2 million.  

For details of the budget's implementation by policy area, please see annex 5.  

Annex  9  presents  a  breakdown  of  the  expenditure  on  market  measures,  direct 
payments  and  audit  of  agricultural  expenditure  by  item,  by  fund  source  and  by 
Member State. 

3.2. 

Comments on the implementation of 2017 EAGF budget  

A  brief  commentary  on  the  implementation  of  the  2017  EAGF  budget's 
appropriations  as  well  as  on  the  use  of  the  assigned  revenue  available  in  2017  is 
presented hereafter based on details appearing in the attached tables: 

–  Annex 5: Analysis of the execution of the 2017 EAGF budget. The expenditure 
incurred  for  each  budget  item  appears  in  column  6.  Columns  1,  2,  3  and  4 
indicate, respectively, the source and amount of funding which originates either 
from  voted  appropriations  or  from  transfers  of  assigned  revenue  and  of  voted 
appropriations from other items of the budget; 

–  Annex 6: Assigned revenue (C4) collected and used in 2017; 

–  Annex 7: Assigned revenue (C5) carried over from 2016 and used in 2017; 

–  Annex 9: Expenditure by Member State, by fund source and by item. 

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

3.2.1.  Chapter 05 02: Interventions in agricultural markets  

3.2.1.1.  Introduction 

Total payments for this chapter in 2017 amounted to EUR 3 001.1 million and they 
were funded by the voted appropriations amounting to EUR 2 805.0 million and by 
assigned revenue amounting to EUR 196.2 million. The latter was used to cover the 
expenditure  incurred  in  the  fruits  and  vegetables  sector  (for  details,  see  point 
3.2.1.2).  In  items  where  the  needs  exceeded  the  budgetary  appropriations,  the 
additional  expenditure  was  covered  through  transfers  from  other  items  of  the 

7  

This  figure  includes  the  reimbursement  of  the  financial  discipline  related  to  the  agricultural  crisis 
reserve carried over from financial year 2016. 

12 

 
 
                                                 
budget.  For  the  market  measures  where  the  budget's  appropriations  were  under-
spent, the resulting available appropriations were transferred to other budget lines 
within the EAGF to cover additional expenditure as needed. 

Annex  5  presents  these  details  at  the  level  of  each  budget  item.  In  case  the 
execution was close to the foreseen level in the 2017 budget, no further remarks are 
made. 

3.2.1.2.  Article 05 02 08: Fruits and vegetables  

foresaw 

total  available  appropriations  amounting 

to 
The  2017  budget 
EUR 1 061.5 million  to  cover  the  needs  of  all  the  measures  for  this  sector.  The 
Budgetary  Authority  voted  appropriations  of  EUR  661.5  million  as  it  took  into 
account the estimated revenue assigned to this sector which amounted to EUR 400 
million.  Moreover,  EUR  137.8  million  was  transferred  from  other  budget  lines 
within  the  same  chapter.  The  expenditure  incurred  by  Member  States  in  2017 
amounted  to  EUR 995.4 million.  The  balance  of  the  unused  assigned  revenue  of 
EUR 203.8 million was carried over to the budget year 2018 to cover the needs of 
that year.  

In  particular,  the  total  needs  in  the  2017  budget  for  the  operational  funds  for 
producer  organisations  were  estimated  at  EUR  855  million.  The  expenditure 
incurred  by Member  States  amounted  to  EUR  822.0  million  and  it  was funded  by 
voted  appropriations  amounting 
transfers  of 
appropriations  of  EUR  170.8  million  and  by  assigned  revenue  of  EUR  196.2 
million.  This  expenditure  was lower  than  the  2017  budget’s  forecasted needs  both 
because  of  the  lower  expenditure incurred  for the  temporary  exceptional  measures 
for  producers  that  are  members  of  producer  organisations  and  of  the  lower 
expenditure for the National Financial Assistance.  

to  EUR  455.0  million,  by 

Furthermore,  compared  to  the  forecasted  needs  in  the  2017  budget,  lower 
expenditure  was  incurred  by  Member  States  for  the  aid  to  producer  groups  for 
preliminary  recognition  amounting  to  EUR  16.3  million  as  this  scheme  is  phasing 
out.  Expenditure  was  also  lower  for  the  school  fruit  scheme  amounting  to  EUR 
117.1 million, particularly for payments related to the 2016/2017 school year. 

Finally,  the  forecasted  needs  in  the  2017  budget  for  other  measures,  including  the 
temporary  exceptional  measures  for  producers  who  are  not  members  of  producer 
organisations in view of the prolongation of the Russian ban on imports amounted 
to  EUR  54.5  million.  However  Member  States  incurred  expenditure  amounting  to 
EUR 40.0 million only.  

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

foresaw 

total  available  appropriations  amounting 

The  2017  budget 
to 
EUR 1 076 million to cover the needs of all the measures for this sector. The under-
execution of EUR 64.2 million, compared to the forecasted 2017 budget needs, was 
due  to  the  lower  expenditure  incurred  by  some  Member  States  for  the  promotion, 
restructuring and investment components of their national wine programmes. 

3.2.1.4.  Article 05 02 10: Promotion 

As regards promotion  measures-payments  by Member States,  the under-execution 
of EUR 13.2 million compared to the forecasted 2017 budget needs was due to the 

13 

 
 
lower  expenditure 
their  promotion 
programmes which are approved by the Commission compared to the expenditure 
foreseen in the 2017 budget for these programmes.  

incurred  by  some  Member  States  for 

As  regards  direct  payments  made  by  the  European  Union,  the  Commission 
committed appropriations for the total amount foreseen (EUR 52.5 million) in the 
2017 budget for these payments.  

3.2.1.5.  Article 05 02 12: Milk and milk products  

foresaw 

total  available  appropriations  amounting 

to 
The  2017  budget 
EUR 607.7 million  to  cover  the  needs  of  all  the  measures  for  this  sector. 
Expenditure  incurred  by  Member  States  in  2017  amounted  to  EUR 468.0 million. 
All the schemes funded under this article were under-implemented compared to the 
estimated needs foreseen in the 2017 budget.  

In particular, the 2017 needs for storage measures for skimmed milk powder (SMP) 
were estimated at EUR 19.0 million and the expenditure incurred amounted to EUR 
16.6 million. For public storage, total purchases of 30 647 tonnes  were made,  and 
the  expenditure  incurred  for  technical  and  financial  costs  amounted  to  EUR  9.6 
million.  Furthermore,  expenditure  amounting  to  EUR  7.0  million  was  incurred  for 
the private storage of SMP, with lower intake than initially foreseen.  

In addition, the 2017 needs for storage measures for butter were estimated at EUR 
9.0  million  while  the  expenditure  incurred  amounted  to  EUR  7.0  million  due  to 
lower intake than initially foreseen. 

For  the  school  milk  scheme,  Member  States  incurred  expenditure  amounting  to 
EUR  64.2  million  which  was  lower  than  the  forecasted  2017  needs  of  EUR  75 
million because of lower expenditure for a part of the 2016/2017 school year.  

Finally,  the  2017  needs  for  other  measures  were  estimated  at  EUR  504.7  million. 
Expenditure  incurred  amounted  to  EUR  380.2  million.  Of  the  EUR  150  million 
budgeted for the milk production reduction scheme, EUR 108.8 million were spent. 
The full EUR 350 million for the exceptional adjustment aid for the dairy and other 
livestock sectors had been budgeted under item 05 02 12 99 – Other measures (milk 
and milk products). However, Member States had the option to use this aid for all 
livestock sectors. Member States declared EUR 268.9 million of expenditure for this 
scheme under the milk sector, while they also used a part of this aid for farmers in 
other  livestock  sectors.  Budget  transfers  were  made  to  cover  the  expenditure 
declared  in  the  other  articles,  i.e.  EUR  23.6  million  for  beef  and  veal,  EUR  3.5 
million for sheep- and goatmeat and EUR 26.9 million for pigmeat. 

3.2.1.6.  Article 05 02 13: Beef and veal  

The  2017  budget  foresaw  no  appropriations  while  the  expenditure  incurred  by 
Member States in 2017 amounted to EUR 23.6 million. The over-execution in this 
article is the mirror picture of the under-implementation in milk and milk products 
resulting  from  the  application  of  the  targeted  aid  for  the  livestock  sectors.  The 
expenditure declared for this sector was covered via transfers from appropriations 
available for this measure in article 05 02 12. 

14 

 
 
3.2.1.7.  Article 05 02 14: Sheepmeat and goatmeat  

The  2017  budget  foresaw  no  appropriations  while  the  expenditure  incurred  by 
Member  States  in  2017  amounted  to  EUR 3.5 million.  The  over-execution  in  this 
article is the mirror picture of the under-implementation in milk and milk products 
resulting  from  the  application  of  the  targeted  aid  for  the  livestock  sectors.  The 
expenditure declared for this sector was covered via transfers from appropriations 
available for this measure in article 05 02 12. 

3.2.1.8.  Article 05 02 15: Pigmeat, eggs and poultry, bee-keeping and other animal products 

foresaw 

total  available  appropriations  amounting 

The  2017  budget 
to 
EUR 34.0 million to cover the needs of all the measures for  this sector. However, 
the expenditure incurred by Member States in 2017 amounted to EUR 90.7 million 
and  it  was  funded  both  by  the  voted  appropriations  and  by  transfers  of 
appropriations amounting to EUR 56.7 million from other budget lines within the 
same chapter. 

For  2017  there  were  no  needs  for  private  storage  of  pigmeat  foreseen,  but 
nevertheless  the  expenditure  incurred  amounted  to  EUR  1.4  million  for  the 
remainder of previous schemes. 

The  expenditure  incurred  for  specific  aid  for  beekeeping  amounted  to  EUR  32.5 
million  compared  to  forecasted  needs  of  EUR  34.0  million  included  in  the  2017 
budget.  This  difference  is  due  to  a  lower  uptake  of  the  measure  than  initially 
foreseen, which could be explained by the fact that 2017 is the first year of the new 
3 year programming period. 

An amount of EUR 26.9 million was also paid for the exceptional adjustment aid for 
pigmeat, initially budgeted under Article 05 02 12 as explained above. 

Under  item  05 02 15  France  declared  expenditure  for  the  exceptional  support 
measures for poultry (EUR 29.9 million), which was not foreseen in Budget 2017. 

3.2.1.9.  Article 05 02 15: School schemes 

As only from school year 2017/2018 the previously separate school fruit and school 
milk  schemes  have  been  merged,  the  2017  budget  foresaw  only  a  small  amount 
(EUR 0.2 million) and no expenditure was declared. 

3.2.2.  Chapter 05 03: Direct payments  

Financial  year  2017  was  the  second  year  of  implementation  of  all  the  schemes 
under  the  reformed  structure  of  direct  payments  as  decided  in  the  2013  CAP 
reform.  Total  payments  for  this  chapter  of  the  2017  budget  amounted  to  EUR 
41 551.2  million.  This  includes  an  amount  of  EUR  425.6  million  paid  for  the 
reimbursement  of  direct  payments  to  farmers  in  relation  to  financial  discipline, 
financed  from  EUR  433.1  million  carried  over  from  2016  (for  details,  see  point 
3.2.2.4).  The  rest  of  the  payments  made,  EUR  41 125.6  million,  was  funded  by 
voted appropriations amounting to EUR 39 138.5 million and by assigned revenue 
amounting  to  EUR  1 987.0  million.  The  latter  was  used  to  cover  the  expenditure 
incurred for the basic payment scheme (for details, see point 3.2.2.1). The unused 
voted  appropriations  amounted  to  EUR  523.2  million  as  evidenced  by  the 
difference between the voted appropriations of EUR 39 138.5 million used for the 
initial  voted  appropriations  of 
reimbursement 

to  Member  States  and 

the 

15 

 
 
EUR 39 661.7  million  included  in  the  2017  budget.  These  unused  voted 
appropriations  were  decreased  by  a  transfer  of  voted  appropriations  of  EUR  66.8 
million  to  other  parts  of  the  EAGF  budget.  Moreover,  the  unused  amount  of  the 
crisis  reserve  (EUR  450.5  million),  which  was  established  from  the  proposed 
financial discipline in 2017, was transferred to budget article 05 03 09 so that the 
amount of the effectively applied financial discipline (EUR 450.5 million) could be 
carried  over  to  2018  for  the  reimbursement  to  the  Member  States  concerned  (see 
point  3.2.2.5).  The  remaining  balance  of  assigned  revenue  collected  in  2017 
amounted to EUR 399.4 million and was carried over to 2018. 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 
budget lines within the EAGF in order to cover additional expenditure as needed.  

Annex 5 presents these details at the level of each budget item. 

3.2.2.1.  Article 05 03 01: Decoupled direct payments 

The  main  schemes  funded  by  this  article's  appropriations  are  the  single  area 
payment  scheme  (SAPS),  the  basic  payment  scheme  (BPS),  the  payment  for 
agricultural  practices  beneficial  for  the  climate  and  the  environment,  the 
redistributive payment and the payment for young farmers. All aid schemes in this 
article  are  paid  independently  of  production  but  on  certain  conditions,  e.g.  the 
respect  of  cross-compliance.  The  2017  budgetary  needs  for  decoupled  direct 
payments  amounted  to  EUR  35  523.8  million  for  which  the  Budgetary  Authority 
voted  appropriations  amounting  to  EUR  33 191.8  million  after  taking  into 
consideration  assigned  revenue  amounting  to  EUR  2  332.0  million.  The 
expenditure incurred by Member States for all schemes in this article amounted to 
EUR 35 366.2 million, 
the  voted  appropriations  by  EUR 2 
174.4 million. This latter amount of expenditure declared was covered by assigned 
revenue. The expenditure incurred by Member States for decoupled direct payments 
corresponded to 99.6 % of the needs foreseen in the 2017 budget for these schemes.  

thus  exceeding 

As  regards  the  BPS,  the  2017  budgetary  needs  were  estimated  at  EUR 
17 628.0 million.  In  order  to  cover  these  needs,  the  Budgetary  Authority  voted 
appropriations  amounting  to  EUR 15 296.0 million  after  taking  into  account  the 
revenue of EUR 2 332.0 million assigned to this scheme. The expenditure declared 
by Member States for this scheme was around EUR 17 540.2 million and covered 
99.5% of the estimated needs.  

As  regards  SAPS, 
EUR 4 101.0 million  and  Member  States 
EUR 4 068.1 million, thus covering 99.2% of the estimated needs.  

the  2017  budget  amounted 
incurred  payments  amounting 

the  appropriations 

in 

to 
to 

As regards the payment for agricultural practices beneficial for the climate and the 
environment,  the  so-called  greening,  the  expenditure  incurred  by  Member  States 
amounted to EUR 11 767.1 million whereas appropriations in the 2017 budget were 
at EUR 11 696.0 million giving an execution rate of 100.6%.  

16 

 
 
The needs for the redistributive payment amounted to EUR 1 609.0 million and the 
expenditure declared by Member States was EUR 1 615.7 million or 100.4% of the 
budgeted needs.  

For the payment for young farmers, needs were estimated at EUR 441.0 million in 
the 2017 budget. Expenditure amounted to EUR 352.8 million being only 80.0% of 
the  needs.  For  following  years,  several  Member  States  have  adjusted  their  ceiling 
for  the  scheme  which  should  reduce  the  underexecution  noted  in  financial  year 
2017. 

The  remaining  lines  covered  mostly  smaller  amounts,  including  also  the  residual 
payments for the schemes which expired further to the 2013 reform.  

3.2.2.2.  Article 05 03 02: Other direct payments 

The appropriations of this article covered expenditure for "other direct payments". 
This includes schemes for which there may still be a link between the payment and 
the  production,  under  well  defined  conditions  and  within  clear  limits.  As  a 
consequence  of  the  2013  reform,  schemes  added  under  this  Article  were  the 
voluntary coupled support and the small farmers scheme and a number of lines only 
covered relatively minor residual payments for expired schemes. 

had 

to 
The  Commission 
EUR 6 019.3 million were needed for this Article in 2017. Member States incurred 
expenditure amounting to EUR 5 759.4 million hence lower than the appropriations 
entered in the budget. 

appropriations 

amounting 

estimated 

that 

For  the  crop-specific  payment  for  cotton,  needs  were  estimated  at  EUR  246.0 
million in the 2017 budget. Expenditure was EUR 233.8 million, i.e. 95.0% of the 
needs.  

The execution for the POSEI-EU support programmes was very close to the needs 
(EUR 411.0 million) foreseen in the 2017 budget. 

For  the  voluntary  coupled  support  scheme,  needs  were  estimated  at  EUR  3 988.0 
million in the 2017 budget. Expenditure was EUR 3 898.8 million, i.e. 97.8% of the 
needs.  

For the small farmers scheme, needs were estimated at EUR 1 347.0 million in the 
2017 budget. Expenditure was EUR 1 201.1 million, i.e. 89.2% of the needs.  

As regards item 05 03 02 99 – Other (direct payments), the 2017 budget included 
appropriations  of  EUR  2.5  million  intended  to  cover  expenditure  and  corrections 
for older schemes which were not covered under other budget items of the coupled 
direct  payments  sector.  There  was  a  negative  expenditure  of  around  EUR  –  2.1 
million and in order to cover the funding needs of other items of the 2017 budget, 
appropriations  amounting  to  EUR  4.5  million  were  transferred  out  of  this  budget 
item.  

3.2.2.3.  Article 05 03 03: Additional amounts of aid 

While  appropriations  foreseen  in  the  2017  budget  for  this  article  amounted  to 
EUR 0.1 million, Member States incurred insignificant expenditure and thus under-
executed the budget’s appropriations by almost a similar amount.  

17 

 
 
3.2.2.4.  Article  05  03  09:  Reimbursement  of  direct  payments  in  relation  to  financial 

discipline  

No  appropriations  are  allocated  to  this  article  by  the  Budgetary  Authority.  This 
article  serves  the  purpose  of  collecting  the  non-committed  voted  appropriations 
including in particular the appropriations of the unused crisis reserve in order to be 
carried over into budget year N+1 and finance  the reimbursement of  the financial 
discipline applied to direct payments in respect of calendar year N8.  

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 
169(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  433.1 
million, corresponding to the financial discipline applied during financial year 2016 
and  which  was  carried  over  to  budget  2017  for  reimbursement,  Member  States 
reimbursed EUR 425.6 million. The difference of EUR 7.5 million reverted to the 
2017  budget  for  its  return  to  Member  States  via  an  Amending  Budget  in  the 
following budget year. 
For  financial  year  2018,  Commission  Implementing  Regulation  (EU)  2017/21979 
sets  the  amount  of  reimbursement  at  EUR  433.3  million  instead  of  EUR  450.5 
million  as  the  relevant  amount  in  the  case  of  Romania  not  was  known  at  the 
moment  of  adopting  the  regulation.  This  amount  corresponds  to  the  amount  of 
financial  discipline  effectively  applied  for  claim  year  2017  and  this  amount  was 
carried over into the 2018 budget.  

3.2.2.5.  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  crisis  reserve  is  established  by  applying,  at  the 
beginning  of  each  year,  a  reduction  to  the  direct  payments  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  1307/201310.  This  reserve 
shall be set up with an annual amount of EUR 400 million (in 2011 prices). For the 
budget year 2017, the equivalent amount of the crisis reserve in current prices was 
EUR 450.5 million. The reserve was not used in financial year 2017. 

For the 2016 claim year, the financial discipline was calculated exclusively for the 
constitution of the crisis reserve of EUR 450.5 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 2016 (taking into account the 
unused amount of the crisis reserve) was transferred to budget article 05 03 09 in 

8  

9 
10 

These  appropriations  may  be  carried  over,  in  accordance  with  Article  169(3)  of  the  Financial 
Regulation (EU, Euratom) No 966/2012, and in accordance with Article 26(5) of Regulation (EU) No 
1306/2013, Member States shall reimburse the final recipients who are subject, in the financial year to 
which the appropriations are carried over, to the application of financial discipline in accordance with 
Article 26, paragraphs (1) to (4) thereof. 
OJ L 312, 28.11.2017, p. 86 
OJ L 347, 20.12.2013, p. 608 

18 

 
 
 
                                                 
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 2017 
(please see point 3.2.2.4).  

3.2.3.  Chapter 05 04: Rural Development  

For Article 05 04 01 – Completion of Rural Development financed by the EAGGF-
Guarantee  section  –  Programming  period  2000  to  2006,  the  final  net  amount 
recovered was EUR 0.5 million. 

3.2.4.  Chapter 05 07: Audit of agricultural expenditure  

3.2.4.1.  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 
fraud  and  irregularities  to  detriment  of  the  Union  budget.  It  also  includes  the 
expenditure to finance 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  Administration  and  Control  System  (IACS)  for  an 
amount of EUR 11.3 million, thus taking up all of the appropriations foreseen in the 
2017 budget. 

There were much higher than expected corrections in favour of the Member States 
following  conformity  clearance  of  accounts  (EUR  125.3  million  instead  of  EUR 
25.0 million foreseen in the Budget). This over execution was partly offset by lower 
than  expected  corrections  in  favour  of  Member  States  following  accounting 
clearance of accounts (EUR 14.8 million instead of EUR 20.0 million foreseen in 
the Budget).  

3.2.4.2.  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. The 2017 budget foresaw appropriations 
amounting to EUR 29.0 million, however no expenditure was declared. Therefore, 
these appropriations were transferred to other items of the 2017 budget.  

3.2.5.  Chapter 05 08: Policy strategy and coordination  

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

Appropriations committed for data collection on farm holdings under this network 
amounted  to  EUR 14.7  million,  while  the  2017  budget  foresaw  appropriations 
amounting to EUR 18.0 million. 

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

Almost all appropriations were committed for the farm structure surveys. 

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

Appropriations  committed  for  the  restructuring  of  systems  of  agricultural  surveys 
amounted  to  EUR 13.7  million,  while  the  2017  budget  foresaw  appropriations 
amounting to EUR 16.1 million.  

19 

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

Appropriations  committed  for  actions,  fairs  and  publications  aimed  at  enhancing 
public  awareness  of  the  CAP,  including  actions  under  Corporate  Communication 
amounted  to  around  EUR 16.3 million,  while  the  2017  budget  foresaw  only 
appropriations amounting to  EUR 8.0  million, later on reinforced by a transfer  of 
appropriations of EUR 8.4 million. 

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

Appropriations  committed  for  operational  technical  assistance  for  the  EAGF 
amounted  to  approximately  EUR 2.1 million,  while  the  2017  budget  foresaw 
appropriations  amounting  to  EUR  6.3  million.  EUR  1.0  million  of  the  voted 
appropriations was reallocated outside EAGF through Amending Budget No 6. 

4. 

IMPLEMENTATION OF REVENUE ASSIGNED TO EAGF  

The  assigned  revenue  actually  carried  over  from  2016  into  2017,  amounted  to 
EUR 1 304.0 million  and  was  entirely  used  in  financing  expenditure  of  the  2017 
budget year in accordance with article 14 of the Financial Regulation. As presented 
in  annex  7,  this  amount  covered  expenditure  of  EUR 118.7 million  for  the 
operational funds for producer organisations in the fruits and vegetables sector and 
of EUR 1 185.3 million for the basic payment scheme.  

As regards the assigned revenue collected in 2017, annex 6 shows that this revenue 
amounted to EUR 1 482.5 million and it originated from: 

– 

– 

– 

the corrections of the conformity clearance procedure, EUR 1 348.0 million; 

the receipts from irregularities, EUR 130.7 million; 

the milk levy collections, EUR 3.7 million. 

The assigned revenue collected in 2017 was used to cover expenditure incurred for 
the following measures:  

– 

– 

EUR 77.5 million for the operational funds for producer organisations in the 
fruits and vegetables sector;  

EUR 801.7 million for the basic payment scheme (BPS) (direct payments).  

The  balance  of 
to 
EUR 603.3 million was automatically carried over into the 2018 budget in order to 
fund budgetary needs of that year.  

the  assigned  revenue  collected 

in  2017  amounting 

5. 

CONTROL MEASURES  

5.1. 

Introduction 

In  accordance  with  the  EU  legislation  and  as  in  previous  years,  2017  agricultural 
expenditure was submitted to a comprehensive system of control measures. 

This  system  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. 

20 

 
 
Member  States  have  to  ensure  that  the  transactions  are  carried  out  and  executed 
correctly,  to  prevent  and  deal  with  irregularities  and  to  recover  amounts  unduly 
paid. 

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

The  controls  are  carried  out  by  the  paying  agencies  or  by  delegated  bodies 
operating  under  their  supervision  and  effective,  dissuasive  and  proportionate 
sanctions  are  imposed  if  the  controls  reveal  non-compliance  with  EU  rules.  The 
system generally provides for exhaustive administrative controls of 100% of the aid 
applications, cross-checks with other databases where this is considered appropriate 
as  well  as  pre-payment  on-the-spot  controls  of  a  sample  of  transactions  ranging 
between  1%  and  100%,  depending  on  the  risk  associated  with  the  regime  in 
question.  

In addition, for most regimes which are not subject to the Integrated Administration 
and Control System (IACS), on top of the primary and secondary control levels, ex-
post controls must be carried out. 

5.2. 

Integrated Administration and Control System (IACS) 

Regulation  (EU)  No  1306/2013,  Regulation  (EU)  No  1307/2013,  Commission 
Delegated Regulation (EU) No 639/201411 and Commission Delegated Regulation 
(EU) No 640/201412 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. 

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. 

For  the  financial  year  2017,  the  IACS  covered  93%  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  2017,  61%  of  payments  made  under  the 
EAFRD were also covered. 

The  Commission  services  verify  the  effectiveness  of  Member  States'  IACS  and 
homogenous  implementation  by  means  of  both  on-the-spot  auditing  and  general 
supervision  based  on  annually  supplied  financial  and  statistical  data.  It  has  been 

11  
12 

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

21 

 
 
                                                 
established  already  for  some  years  now  that  the  IACS  provides  an  excellent  and 
cost effective means of ensuring the proper use of EU funds. 

5.3.  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. 

end-use 

Aids are paid on the basis of claims, often involving the lodging of administrative 
checked 
and/or 
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. 

securities,  which 

systematically 

(100%) 

are 

5.4. 

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  2017,  the  review  of  the  implementation  of  scrutiny  was  integrated  in  the 
framework  of  certain  conformity  audit  missions.  Member  States  scrutiny  services 
completed  ex-post  controls  in  respect  of  undertakings  to  which  payments  were 
made in financial year 2015. The annual reports in respect of the respective scrutiny 
period (July 2015-June 2016) shows that Member States completed more than 90% 
of  the  planned  scrutinies.  The  regulation  also  foresees  Member  States  providing 
mutual  assistance  in  the  performance  of  scrutinies.  In  the  2016/2017  scrutiny 
period, around 40 such requests were fulfilled.  

6. 

CLEARANCE OF ACCOUNTS  

6.1. 

Conformity clearance 

6.1.1. 

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 

22 

 
 
compliance  with  EU  rules,  thus  shielding  the  EU  budget  from  expenditure  that 
should not be charged to it (financial corrections). In contrast, it is not a mechanism 
by which irregular payments to beneficiaries are recovered, which according to the 
principle of shared management is the sole responsibility of Member States. 

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

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

6.1.2.  Audits and decisions adopted in 2017 

6.1.2.1.  Audits 

The  following  table  presents  an  overview  of  the  conformity  audits  with  missions 
and  their  coverage  in  respect  of  financial  year  2017,  broken  down  per  Activity 
Based Budgeting (ABB): 

Financial Year 2017 

ABB 02 

ABB 03 

ABB 04(1) 

Total(2) 

Number of conformity 
audits with missions 
carried out(3)  

28 

25 

38 

128 

(1) concerns only EAFRD. 
(2) The total figure includes 106 conformity audits, of which 87 audits targeted the 3 ABBs areas 
(audits targeting more than one ABBs are counted only once) and 19 other conformity audits (12 
audits on cross compliance, 2 audits on entitlements and 5 IT audits). In addition to the conformity 
audits, 22 other audit missions not subject to conformity clearance procedure have been carried out 
(1 audit on IPARD, 2 audits on debt managagement and irregularities, 1 financial audit, 17 audits 
on the Certification Bodies as regards legality and regularity and 1 pre-accession audit). 
(3) if an audit covers more than one ABB, it is allocated to all ABBs covered by that audit. 
However, these audits are counted only once in the total. 

6.1.2.2.  Conformity decisions 

Three conformity clearance decisions having an impact on the financial year 2017 
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 666 million: 

  Decision  2016/2018/EU  of  15  November  2016  –  52nd  Decision,  financial 

impact of EUR 248.71 million; 

23 

 
 
  Decision 2017/264/EU of 14 February 2017 – 53rd Decision, financial impact of 

EUR 95.29 million; 

  Decision  2017/1144/EU  of  26  June  2017  –  54th  Decision,  financial  impact  of 

EUR 322.23 million. 

For  the  decisions  52  (2016/2018/EU)  and  54  (2017/1144/EU)  due  to  the  relative 
magnitude  of  corrections  compared  to  certain  Member  State’s  GDP,  the 
Commission  decided  that  corrections  amounting  to  EUR  434.97  million  could  be 
paid in 3 equal annual instalments. In addition, financial corrections for Greece in 
decisions 53 and 54 are included in the deferral decision (C(2015)4122 of 22 June 
2015) amounting to EUR 1.04 million for EAGF. 

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

Sector 

Area aids / Arable crops 
Export Refunds 
Financial Audit 
Fruit and vegetables 
Intervention storage 
Irregularities 
Milk Products 
POSEI 
Specific support (Art.68 of 
Reg.73/2009) 
Wine 
Grand Total 

Decision 52 
-51 387 714.51 

Decision 53 
-4 702 457.84 

-3 607 008.90 
-140 115 955.50 
-1 851 180.41 
-46 848 823.39 

-4 193 911.45 
-70 254 964.01 
-9 463 483.62 
-1 983 005.04 

-660 202.73 
-3 184 313.41 

-583 198.56 
-4 104 435.06 

Decision 54 
76 640 002.44 
-120 901 216.61 
-180 953 644.82 
-5 680 843.51 

-88 841 383.00 
-2 428 230.45 

-1 055 927.93 
-248 711 126.78 

-95 285 455.58 

-63 210.21 
-322 228 526.16 

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  2017,  Member  States  reported  the  information  about 
recovery cases by 15 February 2018. The Member States recovered during financial 
year  2017  around  EUR  154.7  million  for  EAGF.  Recovered  amounts  were  EUR 
93.2 million for EAFRD and EUR 0.6 million for Transitional Rural Development 
Instrument (TRDI). The outstanding amount still to be recovered from beneficiaries 
at  the  end  of  that  financial  year  2017  was  EUR  1  080.7  million  for  EAGF,  EUR 
500.19  million  for  EAFRD  and  EUR  25.5  million  for  TRDI.  The  financial 
consequences to  the Member  States for non recovery of EAGF cases  dating  from 
2011 or 2007 account to EUR 7.4 million. During financial year 2017, around EUR 
17.6  million  was  borne  at  100%  by  the  EU  budget  for  EAGF  cases  reported 
irrecoverable.  

24 

 
 
  
  
  
  
  
  
  
  
6.2. 

Financial clearance 

6.2.1. 

Introduction 

The  financial  clearance  covers  the  completeness,  accuracy  and  veracity  of  paying 
agencies' accounts, the internal control systems set up by these paying agencies and 
the  legality  and  regularity  of  the  expenditure  for  which  reimbursement  has  been 
requested  from  the  Commission.  Within  this  framework,  Directorate-General  for 
Agriculture  and  Rural  Development  (DG  AGRI)  pays  particular  attention  to  the 
certifying  bodies’  conclusions  and  recommendations  (where  weaknesses  are 
found),  following  their  reviews  of  the  paying  agencies’  compliance  with  the 
accreditation criteria. As part of this review, DG AGRI also covers aspects relating 
to  conformity  issues  and  protecting  the  financial  interests  of  the  EU  as  regards 
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  received  by  the  Commission  by  15 
February  of  the  year  following  the  financial  year  in  question.  The  Commission 
decides  whether  the  accounts  of  each  paying  agency  are  cleared  and  adopts  its 
clearance decision by 31 May of the year following the financial year in question. 
The  accounts  not  cleared  by  31  May  are  cleared  later  in  a  future  decision,  once 
assurance on the completeness, accuracy and veracity of the accounts is obtained. 

6.2.2.  Decisions 

6.2.2.1.  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) were disjoined.  

On 16 November 2016, the Commission adopted Decision C(2016) 7229 clearing 
the annual accounts of BIRB (Belgium). This decision cleared EUR 15 million.  

On  6  April  2017,  the  Commission  adopted  Decision  C(2017)2176  where  the 
accounts  of  OPEKEPE  (Greece)  and  PIAA  (Romania)  were  cleared  for  a  total 
amount of EUR 3 515 million.  

6.2.2.2.  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 
(Greece), SAISA (Italy) and PIAA (Romania)) were disjoined.  

With  Commission  Decision  C(2016)  7237  adopted  on  16  November  2016,  the 
accounts  of  the  German  Paying  Agencies  "Hamburg"  and  "Mecklenburg-
Vorpommern",  and  the  Romanian  Paying  Agency  "PIAA"  were  cleared.  This 
decision cleared EUR 1 716 million.  

25 

 
 
The accounts of OPEKEPE (Greece) and SAISA (Italy) amounting to EUR 2 077 
million  were  cleared  by  the  Commission  Decision  C(2017)2509  adopted  on  25 
April 2017.  

6.2.2.3.  Financial clearance decision for the financial year 2015 

On  30  May  2016,  the  Commission  adopted  a  Decision  (2016/941)  clearing  the 
annual accounts of all paying agencies, except for the paying agencies State Fund 
Agriculture (Bulgaria), France Agrimer (France) and AGEA (Italy). This decision 
cleared EUR 40 111 million. The accounts of the disjoined paying agencies will be 
cleared in a later decision (amount involved EUR 3 307 million). 

6.2.2.4.  Financial clearance decision for the financial year 2016 

On  29  May  2017,  the  Commission  adopted  a  Decision  (2017/927)  clearing  the 
annual  accounts  of  all  paying  agencies,  except  for  the  paying  agencies  Zollamt 
Salzburg  (Austria),  State  Fund  Agriculture  (Bulgaria),  Cyprus  Agricultural 
Payments  Organization 
(Cyprus),  Danish  AgriFish  Agency(Denmark), 
FranceAgriMer  (France),  Agenzia  per  le  Erogazioni  in  Agricoltura  (Italy)  and 
Agriculture  and  Rural  Payments  Agency  (Malta).  This  decision  cleared  EUR  37 
384 million. The accounts of the disjoined paying agencies will be cleared in a later 
decision (relevant amount EUR 4 326 million). 

6.3. 

Appeals brought before the Court of Justice against clearance decisions 

6.3.1. 

Judgments handed down 

In the financial year 2017, the Court handed down 10 judgments in appeals brought 
by the Member States against conformity clearance decisions.  

In financial year 2017, the Court partially annulled: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
2/03/2015 
T-112/15 
30/03/2015 
T-143/15 

30/03/2017  46 
20/07/2017  47 

EL 
ES 

In financial year 2017, the Court annulled: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
29/03/2015 
T-145/15 

16/02/2017  47 

RO 

In financial year 2017, the Court rejected appeals brought in the following cases: 

Case Number  MS  Date of Judgment  Challenged Decision  Lodging Date 
T-141/15 
27/03/2015 
T-501/15 
31/08/2015 
C-279/16P 
19/05/2016 
T-27/16 
25/01/2016 
T-157/15 
30/03/2015 
T-287/16 
30/05/2016 
T-261/16 
25/05/2016 

20/10/2016  47 
29/03/2017  48 
15/06/2017  45 
29/06/2017  49 
12/07/2017  47 
20/07/2017  50 
21/09/2017  50 

CZ 
NL 
ES 
UK 
EE 
BE 
PT 

26 

 
 
 
 
6.3.2.  New appeals 

In  the  financial  year  2017,  15  new  appeals  were  brought  by  the  Member  States 
against clearance decisions: 

Case Number  MS  Lodging Date  Challenged Decision 
C-4/17P 
T-31/17 
T-49/17 
T-51/17 
T-239/17 
T-233/17 
T-237/17 
T-241/17 
C-341/17P 
T-474/17 
T-480/17 
T-602/17 
T-598/17 
T-609/17 
C-587/17P 

04/01/2017  47 
20/01/2017  52 
27/01/2017  52 
27/01/2017  52 
19/04/2017  53 
20/04/2017  53 
24/04/2017  53 
02/06/2017  53 
14/07/2017  46 
01/08/2017  54 
03/08/2017  54 
04/09/2017  54 
05/09/2017  54 
06/09/2017  54 
11/10/2017  50 

CZ 
PT 
ES 
PL 
DE 
PT 
ES 
PL 
EL 
PT 
EL 
ES 
IT 
FR 
BE 

6.3.3.  Appeals pending 

The situation as at 15 October 2017 with regard to appeals pending together with 
the amounts concerned is shown in annex 15.  

7. 

RELATIONS WITH PARLIAMENT AND WITH THE EUROPEAN COURT 
OF AUDITORS  

7.1. 

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 
budget  and drafted the opinion proposing to  the Parliament to grant the discharge 
and making recommendations to the Commission or Member States.  

The  European  Parliament  granted  discharge  to  the  Commission,  in  respect  to  the 
implementation of the general budget of the European Union for the 2015 financial 
year,  by  a  vote  in  plenary  on  a  Parliamentary  Decision  which  took  place  on  27 
April 2017. 

27 

 
 
The same procedure applied in relation with financial year 2016 and the discharge 
was granted to the Commission by a vote in plenary on a Parliamentary Decision 
which took place on 18 April 2018. 

7.2. 

Relations with the European Court of Auditors 

7.2.1.  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 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. 

7.2.2.  Annual Report for financial year 2016 

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 
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 after the summer break of year N+1. 

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  or  existing  interpretation  of  legislation.  The  wording  of  the 
auditee's replies is also discussed. 

In  the  Annual  report  for  financial  year  2016,  the  activities  relevant  for  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  217 
transactions, the Court estimates the level of error to be 1.7% (para 7.11). For 2015, 

28 

 
 
 
the  error  rate  for  this  policy  group  was  2.2%.  Thus,  the  error  rate  for  EAGF  is 
below  materiality,  which  is  a  considerable  achievement,  taking  into  account  that 
financial year 2016 refers to the  first year of the implementationof the 2013 CAP 
reform and notably greening. This excellent result enabled the Court to give, for the 
first time since 1994, a qualified opinion on the implementation of the EU budget 
as a whole (as opposed to adversed opinion).  

The  Court  identified  the  main  reasons  for  the  improvement  to  be:  the  revised 
definition  of  permanent  grassland,  the  reliability  of  data  in  Land  Parcel 
Identification System (LPIS) and introduction of the Geo-Spatial Aid Application. 

The recommendations addressed to the Commission are (para 7.35): 

The Court made one recommendation in relation to EAGF:  

– 

Review  the  approach  taken  by  Paying  Agencies  to  classify  and  update  land 
categories in the LPIS and to perform the required cross-checks, in order to 
reduce the risk of error in the greening payment.  

The  Commission  has  accepted  the  recommendation  and  considers  it  already 
implemented.  The  existing  requirements  on  LPIS  quality  stemming  from  EU 
legislation and Commission guidelines provide for the necessary regular updates of 
the system. 

7.2.3. 

Special Reports by the Court of Auditors  

In  calendar  year  2017,  the  Court  published  seven  special  reports  covering  DG 
AGRI's activities: 

  Special Report 34/2016: Combating Food Waste: an opportunity for the EU 
to  improve  the  resource-efficiency  of  the  food  supply  chain  (published  on 
16 January 2017); 

  Special Report 36/2016: An assessment of the arrangements for closure of 
the  2007-2013  cohesion  and  rural  development  programmes  (published on 
31 January 2017); 

  Special Report 1/2017: More efforts needed to implement the Natura 2000 

network to its full potential (published on 21 February 2017); 

  Special  Report  7/2017:  The  certification  bodies’  new  role  on  CAP 
expenditure:  a  positive  step  towards  a  single  audit  model  but  with 
significant weaknesses to be addressed (published on 4 May 2017); 

  Special  Report  10/2017:  EU  support  to  young  farmers  should  be  better 
targeted  to  foster  effective  generational  renewal  (published  on  29  June 
2017); 

  Special  Report  16/2017:  Rural  Development  Programming:  Less 
complexity  and  more  focus  on  results  needed  (published  on  14  November 
2017); 

  Special  Report  21/2017:  Greening  –  A  more  complex  income  support 
scheme,  not  yet  environmentally  effective  (published  on  12  December 
2017). 

29 

 
 
8. 

ANNEXES 

General 
1. 

EAGF budgetary procedure for 2017 

Cash position and management of appropriations 

2. 
3. 

4. 

Monthly reimbursements to Member States decided for the 2017 financial year 
Payments under direct management by the European Commission in the 2017 financial year (Differentiated 
Appropriations) 
Payments under direct management by the European Commission in the 2017 financial year (Non-Differentiated 
Appropriations) 

Budget outturn 

5. 
6. 
7. 
8. 
9. 
10. 
11. 
12. 
13. 
14. 

EAGF 2017 Analysis of budget execution  
EAGF 2017 Analysis of execution of assigned revenue C4 
EAGF 2017 Analysis of execution of assigned revenue C5  
EAGF 2017 Expenditure for intervention in storage 
EAGF 2017 Expenditure by Member State, by item and by fund source 
Evolution of EAGF Expenditure by article of the budget. Financial years 2011 to 2017 
Evolution of EAGF Expenditure by Member State & in % terms. Financial years 2011 to 2017 
Evolution of EAGF Direct payments expenditure by measure. Financial years 2011 to 2017 
Evolution of EAGF Storage expenditure. Financial years 2010 to 2017 
Evolution of the breakdown of EAGF expenditure. Financial years 2011 to 2017 

Clearance of accounts 

15. 
16. 

Appeals against Clearance Decisions pending on 15 October 2017 
Financial corrections (Decisions 1 - 54) by decision and financial year 

30 

 
 
 
 
31 

Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCA*PA**CA*PA**CA*PA**CA*PA**CA*PA**050110.1810.189.959.9510.1810.1810.1810.1810.1810.18050104Support expenditure for operations of Policy Area Agriculture (1)7.687.687.457.457.687.687.687.687.687.68050106Consumer, Health, Agriculture and Food Executive Agency (2)2.502.502.502.502.502.502.502.502.502.5005022 292.402 251.942 274.402 233.942 806.802 766.342 892.402 851.942 806.802 766.34050201Cerealspmpmpmpmpmpmpmpmpmpm050202Ricepmpmpmpmpmpmpmpmpmpm050203Refunds on non-Annex 1 productspmpmpmpmpmpmpmpmpmpm050204Food programmespmpmpmpmpmpmpmpmpmpm050205Sugar pmpmpmpmpmpmpmpmpmpm050206Olive oil45.3045.3042.3042.3046.3046.3045.3045.3046.3046.30050207Textile plants6.206.206.206.206.206.206.206.206.206.20050208Fruit and vegetables643.50643.50628.50628.50661.50661.50643.50643.50661.50661.50050209Products of wine-growing sector1 082.001 082.001 082.001 082.001 076.001 076.001 082.001 082.001 076.001 076.00050210Promotion135.5095.04135.5095.04135.5095.04135.5095.04135.5095.04050211Other plant products/measures239.40239.40239.40239.40239.40239.40239.40239.40239.40239.40050212Milk and milk products106.30106.30106.30106.30607.70607.70706.30706.30607.70607.70050213Beef and vealpmpmpmpmpmpmpmpmpmpm050214Sheepmeat  and goatmeatpmpmpmpmpmpmpmpmpmpm050215Pigmeat, eggs and poultry, bee-keeping and other animal products34.0034.0034.0034.0034.0034.0034.0034.0034.0034.00050218School schemes0.200.200.200.200.200.200.200.200.200.20050340 514.6040 514.6040 385.6040 385.6039 986.7039 986.7040 514.6040 514.6039 661.7039 661.70050301Decoupled direct payments (4)35 315.7035 315.7035 191.7035 191.7033 516.8033 516.8035 315.7035 315.7033 191.8033 191.80050302Other direct payments4 748.304 748.304 743.304 743.306 019.306 019.304 748.304 748.306 019.306 019.30050303Additional amounts of aid0.100.100.100.100.100.100.100.100.100.10050310Reserve for crisis in the agricultural sector450.50450.50450.50450.50450.50450.50450.50450.50450.50450.500504pmpmpmpmpmpmpmpmpmpm050401Rural development financed by the EAGGF-Guarantee section - Programming period 2000-2006 (5)pmpmpmpmpmpmpmpmpmpm050403Other measures; Plant and animal genetic resourcespmpmpmpmpmpmpmpmpmpm050781.2879.9051.5650.1885.2883.9081.2879.9085.2883.90050701Control of agricultural expenditure31.2829.9012.2810.9056.2854.9031.2829.9056.2854.90050702Settlement of disputes50.0050.0039.2839.2829.0029.0050.0050.0029.0029.00050839.1132.3739.0032.2648.6140.8539.1132.3748.6140.85050801Farm Accountancy Data Network (FADN) 15.0214.8315.0214.8318.0017.8115.0214.8318.0017.81050802Surveys on the structure of agricultural holdings0.251.440.251.440.251.440.251.440.251.44050803Restructuring of systems for agricultural surveys12.074.3312.074.3316.097.3312.074.3316.097.33050806Enhancing public awareness of the common agricultural policy8.008.008.008.008.008.008.008.008.008.00050809EAGF - Operational technical assistance3.773.773.663.666.276.273.773.776.276.27TOTAL  2017  EAGF APPROPRIATIONS42 937.5742 888.9942 760.5142 711.9242 937.5742 887.9743 537.5743 488.9942 612.5742 562.97(1)The budget item concerning EAGF is 05 01 04 01.*CA : Commitment Appropriations(2)The budget item concerning EAGF is 05 01 06 01.**PA: Payment Appropriations(3)Additional needs to be covered by assigned revenue: for the DB, the AL and the Budget estimated at EUR 400 million. ***DB: Draft Budget(4)Additional needs to be covered by assigned revenue: for the DB estimated at EUR 1 480 million, for the AL estimated at EUR 2 007 million and for the Budget estimated at EUR 2 332 million.****EP: European Parliament(5)Rural Development financed by the ex-European Agricultural Guidance and Guarantee Fund-Guarantee section (EAGGF) - Programming period 2000-2006ADMINISTRATIVE EXPENDITURE OF POLICY AREA AGRICULTURE AND RURAL DEVELOPMENTDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  1EAGF  Budgetary procedure for 2017In EUR MillionTitleChapterArticleHeadingDB                                                                        ***DB                                                                              Council positionAmending Letter 1(AL)DB                                                                        EP****  positionBUDGET                                                            INTERVENTIONS IN AGRICULTURAL MARKETS (3)DIRECT PAYMENTSRURAL DEVELOPMENT AUDIT OF AGRICULTURAL EXPENDITURE POLICY STRATEGY AND COORDINATION OF POLICY AREA AGRICULTURE & RURAL DEVELOPMENT 
 
 
32 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. Management of resourcesR.1. Budget management / BFOREAGF - 2017 FINANCIAL REPORTTO PAY2016.112016.122017.012017.022017.032017.042017.052017.062017.072017.082017.092017.102017Financial yearin EURJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember2017BE355 190 055.33110 120 545.472 097 414.5310 441 087.6135 856 304.1715 236 357.661 876 055.0515 904 495.32793 527.204 337 184.027 593 581.7729 099 579.500.00588 546 187.63BEBG47 833 800.50276 641 998.97217 309.3866 261 401.9777 164 786.6115 540 465.49228 958 372.9262 016 410.462 343 401.542 580 494.333 684 913.9314 843 084.410.00798 086 440.51BGCZ275 480 543.37189 704 490.12137 014 251.15133 571 119.2060 665 907.6421 540 696.5714 156 881.898 068 453.446 798 572.48-640 147.11 5 137 192.462 950 961.990.00854 448 923.20CZDK1 300 113.07766 858 383.0536 606 285.2811 039 311.0127 874 845.473 090 008.531 566 333.92544 795.679 206 342.37-2 292 218.02 585 652.152 290 879.910.00858 670 732.41DKDE4 953 395.884 655 910 990.8370 983 766.7138 923 378.5866 067 339.1440 037 710.4814 796 508.1011 536 546.107 105 253.8316 362 094.5877 710 518.5223 611 948.760.005 027 999 451.51DEEE116 933.01113 674 249.81144 184.06168 701.017 403 651.38122 342.511 734 455.09101 848.67115 400.83280 892.5147 985.0466 902.100.00123 977 546.02EEIE787 950 474.68373 852 941.2810 653 754.878 587 413.2711 513 430.953 791 858.332 754 565.2714 152 468.562 220 997.641 026 086.3110 469 487.241 307 127.2541 206.091 228 321 811.74IEEL771 579 286.88935 198 484.0029 208 003.21-25 046 050.30 30 113 854.55201 830 859.367 080 640.6975 479 774.781 176 087.362 476 566.327 888 791.2437 878 597.990.002 074 864 896.08ELES2 394 290 959.341 441 955 014.1118 311 654.55193 972 570.57266 104 891.65122 899 331.77139 329 177.06569 924 762.3139 149 389.55-101 398 731.57 87 599 267.14265 629 579.87-10 108.08 5 437 757 758.27ESFR300 037 775.47293 697 733.73-26 274 911.99 718 161 701.14-247 787 065.88 53 829 785.602 478 582 697.943 610 970 307.6894 853 675.79-68 776 666.08 142 347 207.67-41 076 280.66 0.007 308 565 960.41FRHR107 402 083.56336 893.48577 562.4661 214 089.1311 999 726.7914 711 572.891 990 463.911 753 856.541 055 684.474 610 227.981 172 347.831 363 368.451 583.87208 189 461.36HRIT2 071 468 385.69337 318 676.45263 971 406.82224 854 600.71183 961 476.53162 006 174.92104 713 248.73632 785 254.9050 463 998.31-100 912.85 85 367 126.22132 301 911.930.004 249 111 348.36ITCY263 931.8437 519 922.027 550 886.623 620 470.75617 469.69-724 486.78 162 433.29529 759.10153 108.18337 708.124 066 038.481 637 650.57-4 736.46 55 730 155.42CYLV68 288 641.3993 919 298.0629 644 300.6314 262 085.964 401 860.611 036 782.881 584 803.681 967 068.07309 835.5675 491.242 105 945.49397 059.550.00217 993 173.12LVLT270 928 049.23124 037 613.744 716 544.796 677 785.2419 166 441.283 699 604.402 206 857.431 409 905.545 336 994.051 431 961.40203 096.053 457 418.770.00443 272 271.92LTLU16 024 451.416 588 327.75831.86674 339.70300 939.169 905 459.2173 611.0516 010.11582 993.43112 349.05106 854.2015 062.260.0034 401 229.19LUHU596 064 908.58225 565 945.12-17 807 959.80 65 549 320.1960 987 709.8136 727 716.7072 927 571.68184 655 054.8818 050 980.0316 987 207.906 820 884.0017 706 820.98-7 304.63 1 284 228 855.44HUMT-309.42 71 530.6242 961.273 215.774 477 434.86-106 071.24 253 735.49135 445.70102 212.95304 603.6740 447.83-7 908.53 0.005 317 298.97MTNL2 023 881.68610 423 196.3041 941 604.6240 272 928.5435 343 760.3814 025 391.616 888 950.3110 487 435.2614 607 339.904 873 685.9216 303 541.7518 303 278.890.00815 494 995.16NLAT570 221.60665 161 845.69-5 799 970.21 1 227 880.463 267 877.9320 739 700.891 879 648.735 368 607.651 385 465.197 620 657.79-642 036.61 5 563 383.590.00706 343 282.70ATPL2 220 916 848.4260 532 775.6317 235 764.31221 877 537.09345 073 507.47136 990 380.19199 728 824.98100 174 540.0035 345 476.9260 953 744.396 285 039.814 454 041.440.003 409 568 480.65PLPT296 342 154.17312 125 093.397 862 161.9817 000 689.348 361 399.1016 815 054.175 327 313.3540 762 942.2211 603 659.33-49 984 980.06 29 508 020.038 519 325.51-73 643.91 704 169 188.62PTRO715 334 043.04192 883 356.73909 126.354 735 000.80402 276 325.74134 317 719.0568 967 883.24128 381 537.8810 300 127.3797 272 984.717 663 197.119 467 195.590.001 772 508 497.61ROSI-122 034.30 25 591.1274 463 844.5553 649 312.285 291 409.001 955 853.36593 665.02121 111.43185 869.32167 126.846 822 328.43-1 437.67 0.00143 152 639.38SISK528 959.90304 208 077.22-2 927 999.69 29 234 434.8431 703 903.0514 436 341.4314 749 124.7323 967 812.0512 746 215.005 436 079.842 979 801.401 353 733.980.00438 416 483.75SKFI1 087 867.32466 909 322.401 418 383.05375 874.061 747 282.29488 894.44987 360.4155 806 033.511 418 823.22105 071.856 333 386.61378 425.740.00537 056 724.90FISE455 831 664.87117 371 460.064 660 973.165 381 534.6213 915 822.31556 016.011 383 009.6684 416 049.071 951 080.181 199 948.099 853 699.527 187 167.550.00703 708 425.10SEUK196 845 906.901 997 000 333.90135 146 468.5670 109 981.54194 194 411.4741 446 553.3167 580 872.20312 796 120.0533 242 621.5051 897 416.7839 953 972.81-13 195 020.68 0.003 127 019 638.34UKTOTAL11 958 532 993.4114 709 614 091.05842 568 603.081 976 801 715.081 662 066 703.151 086 948 073.743 442 835 065.825 954 234 406.95362 605 133.5057 255 927.95568 008 288.12535 503 859.04-53 003.12 43 156 921 857.77(*) The amount paid out (EUR 43 153 914 666,63) was less due to suspensions for Poland (EUR 3 007 191,14). For France the suspended amount (EUR 4 844 104,81) has been completely reimbursed.EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 2Monthly reimbursements to Member States decided for the 2017 financial year (*)Compl. Payment 
  
33 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTin EUR05 02 10 02 52 500 000.0052 500 000.0010 313 000.007 627 275.1105 04 03 02pm0.00pm0.0005 07 01 0211 964 139.0011 279 096.869 765 515.009 752 741.8105 08 01 00 14 760 830.0014 729 934.6914 831 386.0014 649 752.7105 08 02 00 250 000.00249 285.261 782 109.341 781 930.9405 08 03 00 13 684 944.0013 670 772.604 223 407.004 038 651.55TOTAL93 159 913.0092 429 089.4140 915 417.3437 850 352.12C405 07 01 026 236.400.006 236.400.00EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  3Payments carried out under direct management by the European Commission during financial year 2017 (differentiated appropriations)Direct management payments on the appropriations of the 2017 BudgetTotal available commitment appropriationsTotal available payment appropriations Budget itemCommitmentsAmounts charged (payments)Direct management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2016 to financial year 2017Budget itemAdditional / CarryoversCommitmentsPayment appropriations Amounts charged (payments) 
 
 
 
34 

DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTPayments carried out under direct management by the European Commission during financial year 2017 (non-differentiated appropriations)in EUR05 01 04 01 6 782 000.006 187 021.35594 978.651 971 974.614 215 046.7405 01 06 01 2 500 000.002 500 000.000.002 500 000.000.0005 08 06 00 16 385 166.0016 252 247.70132 918.304 014 934.2112 237 313.4905 08 09 00 2 530 000.002 059 802.87470 197.13840 477.041 219 325.83TOTAL28 197 166.0026 999 071.921 198 094.089 327 385.8617 671 686.06------CommitmentsTotal commitmentscarryoversremaining carryovers 05 01 04 01 3 968 773.0586 268.383 882 504.673 882 504.670.0005 01 06 01 0.00----05 08 06 00 6 477 918.63475 025.326 002 893.316 002 893.300.0105 08 09 001 378 587.5145 350.781 333 236.731 333 236.730.00TOTAL11 825 279.19606 644.4811 218 634.7111 218 634.700.01EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  4Direct management payments on the appropriations of the 2017 BudgetTotal available appropriationsBudget itemCommitmentsCancelled commitment appropriations  Amounts charged (payments)Automatic carryoversDirect management payments on additional appropriations (assigned revenue) and not-automatically carried over appropriations from financial year 2016 to financial year 2017Budget itemCarryoversCommitmentsAvailable appropriations Amounts charged (payments)Still to be chargedDirect management payments on automatically carried over appropriations from financial year 2016 to financial year 2017Budget itemDecommitmentsAmounts charged (payments)Appropriations lapsing 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2017AMENDING BUDGET 6/2017(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2017DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2018DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)AGRICULTURE  AND  RURAL DEVELOPMENT42 612 572 079-1 900 0003 219 566 108045 830 238 18744 758 815 7731 071 422 4141 053 798 30117 624 113100%0501ADMINISTRATIVE EXPENDITURE OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA10 182 000-900 000009 282 0008 687 021594 9790594 97994%2050104Support expenditure 7 682 000-900 000006 782 0006 187 021594 9790594 97991%205010401European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance7 682 000-900 000006 782 0006 187 021594 9790594 97991%2050106Executive agencies2 500 0000002 500 0002 500 000000100%205010601Consumer, Health, Agriculture and Food Executive Agency — Contribution from the Agricultural promotion programme2 500 0000002 500 0002 500 000000100%0502IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR THROUGH INTERVENTIONS IN AGRICULTURAL MARKETS2 806 800 0000400 000 00003 206 800 0003 001 111 854205 688 146203 844 5281 843 619100%2050201Cerealsp.m.00000000-205020101Export refunds for cereals p.m.00000000-205020102Intervention storage of cerealsp.m.00000000-205020199Other measures (cereals)p.m.00000000-2050202Ricep.m.00000000-205020201Export refunds for ricep.m.00000000-205020202Intervention storage of ricep.m.00000000-205020299Other measures (rice)p.m.00000000-2050203Refunds on non-Annex I productsp.m.00000000-2050204Food programmesp.m.00000000-205020499Other measures (food programmes) p.m.00000000-2050205Sugar p.m.00000000-205020501Export refunds for sugar and isoglucosep.m.00000000-205020503Production refunds for sugar used in the chemical industryp.m.00000000-205020508Private storage of sugarp.m.00000000-205020599Other measures (sugar) p.m.00000000-2050206Olive oil46 300 00000-3 467 14042 832 86042 769 94262 918062 918100%205020603Private storage of olive oilp.m.00000000-205020605Quality improvement measures46 000 00000-3 167 14042 832 86042 769 94262 918062 918100%205020699Other measures (olive oil)300 00000-300 00000000-2050207Textile plants6 200 00000-65 6006 134 4006 134 399101100%205020702Private storage of flax fibrep.m.00000000-205020703Cotton — National restructuring programmes6 100 0000034 0006 134 0006 134 000000100%205020799Other measures (textile plants)100 00000-99 600400399101100%2050208Fruits and vegetables661 500 0000400 000 000137 765 3601 199 265 360995 420 706203 844 654203 844 528126100%205020803Operational funds for producer organisations 455 000 0000400 000 000170 858 3601 025 858 360822 013 832203 844 528203 844 5280100%205020811Aid to producer groups for preliminary recognition22 000 00000-5 697 40016 302 60016 302 52476076100%205020812School fruit scheme130 000 00000-12 902 900117 097 100117 097 07921021100%205020899Other measures (fruit and vegetables)54 500 00000-14 492 70040 007 30040 007 27129029100%(a)05EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2017  FINANCIAL YEARMFFH TCAIHEADING 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2017AMENDING BUDGET 6/2017(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2017DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2018DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)2050209Products of the wine-growing sector1 076 000 00000-64 081 4401 011 918 5601 011 750 116168 4440168 444100%205020908National support programmes for the wine sector1 075 000 00000-62 985 8301 012 014 1701 012 014 164606100%205020999Other measures (wine-growing sector)1 000 00000-1 095 610-95 610-264 048168 4380168 438-2050210Promotion135 500 00000-13 237 960122 262 040122 262 033707100%205021001Promotion measures - Payments by Member States83 000 00000-13 237 96069 762 04069 762 033707100%205021002Promotion measures - Direct payments by the Union52 500 00000052 500 00052 500 000000100%205021099Other measures (promotion)p.m.00000000-2050211Other plant products/measures239 400 00000-2 542 930236 857 070236 857 065505100%205021103Hops - Aid to producer organisations2 300 00000-23 0002 277 0002 277 000000100%205021104POSEI (excluding direct payments)237 000 00000-2 419 930234 580 070234 580 065505100%205021199Other measures (other plant products/measures)100 00000-100 00000000-2050212Milk and Milk products607 700 00000-138 068 940469 631 060468 018 9831 612 07701 612 077100%205021201Refunds for milk and milk products p.m.00000000-205021202Storage measures for skimmed-milk powder19 000 00000-2 397 82016 602 18016 602 177303100%205021204Storage measures for butter and cream9 000 00000-1 961 4607 038 5407 038 531909100%205021206Private storage of certain cheesesp.m.00000000-205021208School milk75 000 00000-10 800 34064 199 66064 199 654606100%205021299Other measures (milk and milk products)504 700 00000-122 909 320381 790 680380 178 6211 612 05901 612 059100%2050213Beef and Vealp.m.0023 649 46023 649 46023 649 43129029100%205021301Refunds for beef and vealp.m.0011 10011 10011 08416016100%205021302Storage measures for beef and vealp.m.00000000-205021304Refunds for live animalsp.m.0027 22027 22027 215505100%205021399Other measures (beef and veal)p.m.0023 611 14023 611 14023 611 132808100%2050214Sheepmeat and goatmeatp.m.003 505 1103 505 1103 505 102808100%205021401Private storage of sheepmeat and goatmeatp.m.00000000-205021499Other measures (sheepmeat and goatmeat)p.m.003 505 1103 505 1103 505 102808100%2050215Pigmeat, eggs and poultry, bee-keeping and other animal products34 000 0000056 744 08090 744 08090 744 077303100%205021501Refunds for pigmeatp.m.002 5392 5392 538101100%205021502Private storage of pigmeatp.m.001 443 4721 443 4721 443 472000100%205021504Refunds for eggsp.m.00000000-205021505Refunds for poultrymeatp.m.00000000-205021506Specific aid for bee-keeping34 000 00000-1 526 20032 473 80032 473 799101100%205021599Other measures (pigmeat, poultry, eggs , bee-keeping, other animal products)p.m.0056 824 26956 824 26956 824 269000100%2050218School schemes200 00000-200 00000000-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2017  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2017AMENDING BUDGET 6/2017(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2017DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2018DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0503DIRECT PAYMENTS AIMED AT CONTRIBUTING TO FARM INCOMES, LIMITING FARM INCOME VARIABILITY AND MEETING ENVIRONMENT AND CLIMATE OBJECTIVES39 661 700 00002 819 559 872-66 824 29742 414 435 57541 551 155 987863 279 589849 947 53713 332 052100%2050301Decoupled direct payments33 191 800 00002 386 478 883187 461 41035 765 740 29335 366 165 635399 574 658399 447 537127 121100%205030101SPS (single payment scheme)45 000 00000-25 966 70019 033 30019 033 297303100%205030102SAPS (single area payment scheme)4 101 000 00000-32 869 7504 068 130 2504 068 122 9437 30707 307100%205030103Separate sugar payment500 00000-169 760330 240330 233707100%205030104Separate fruit and vegetables payment100 00000-99 990100100101%205030105Specific support (Article 68 of Regulation (EC) No 73/2009) — Decoupled direct payments100 00000179 200279 200279 193707100%205030106Separate soft fruit payment100 00000-100 020-20-6343043-205030107Redistributive payment1 609 000 000006 671 6401 615 671 6401 615 671 631909100%205030110Basic payment scheme (BPS)15 296 000 00002 386 478 883257 129 19217 939 608 07517 540 160 538399 447 537399 447 5370100%205030111Payment for agricultural practices beneficial for the climate and the environment11 696 000 0000071 133 01811 767 133 01811 767 133 017101100%205030112Payment for farmers in areas with natural constraints3 000 00000-236 8202 763 1802 763 172808100%205030113Payment for young farmers441 000 00000-88 208 600352 791 400352 786 6624 73804 738100%205030199Other (decoupled direct payments)p.m.0000-114 989114 9890114 989-2050302Other direct payments6 019 300 00000-254 188 8375 765 111 1635 759 407 6765 703 48705 703 487100%205030206Suckler-cow premium1 000 00000-604 030395 970395 961909100%205030207Additional suckler-cow premium100 00000-70 07029 93029 86070070100%205030213Sheep and goat premium500 00000-287 140212 860212 855505100%205030214Sheep and goat supplementary premium100 00000-87 59012 41012 38327027100%205030228Aid for silkworms100 00000-100 00000000-205030240Crop-specific payment for cotton246 000 00000-12 201 290233 798 710233 798 708202100%205030244Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments6 000 00000-5 245 960754 040644 455109 5850109 58585%205030250POSEI - European Union support programmes411 000 00000-888 320410 111 680410 111 677303100%205030252POSEI - Aegean Islands17 000 00000-605 59016 394 41016 394 403707100%205030260Voluntary coupled support scheme3 988 000 00000-89 171 0903 898 828 9103 898 828 906404100%205030261Small farmers scheme1 347 000 00000-140 379 4471 206 620 5531 201 073 7235 546 83005 546 830100%205030299Other (direct payments)2 500 00000-4 548 310-2 048 310-2 095 25646 946046 946-2050303Additional amounts of aid100 00000-96 8703 1303 11614014100%2050309Reimbursement of direct payments to farmers from appropriations carried- over in relation to financial discipline (c)p.m.0433 080 989450 500 000883 580 989425 579 560458 001 429450 500 0007 501 42999%2050310Reserve for crisis in the agricultural sector450 500 00000-450 500 00000000-(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2017  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment AppropriationsIn EUROSADOPTED BUDGET 2017AMENDING BUDGET 6/2017(b)ASSIGNED REVENUE& CARRY-OVERTRANSFERSTOTAL AVAILABLE APPROPRIATIONS EXECUTION 2017DIFFERENCE EXECUTION / TOTAL AVAILABLE APPROPRIATIONSAPPROPRIATIONS CARRIED OVER  TO 2018DIFFERENCE  EXECUTION / TOTAL AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018% EXECUTION / TOTAL  AVAILABLE APPROPRIATIONS AFTER CARRY OVER TO 2018(1)(2)(3)(4)(5) = (1) + (2) + (3) + (4)(6)(7) = (5) - (6)(8)(9) = (7) - (8)(10) = ((6) + (8)) / (5)0504RURAL DEVELOPMENT00000-519 525519 5250519 525-2050401Completion of rural development financed by the EAGGF-Guarantee Section — Programming period 2000 - 2006p.m.0000-519 525519 5250519 525-205040114Completion of rural development financed by the EAGGF Guarantee Section -  Programming period 2000-2006p.m.0000-519 525519 5250519 525-2050403Completion of other measuresp.m.00000000-205040302Plant and animal genetic resources - Completion of earlier measuresp.m.00000000-0507AUDIT OF AGRICULTURAL EXPENDITURE FINANCED BY THE EAGF85 279 13906 23666 824 297152 109 672151 418 393691 2796 236685 042100%2050701Control of agricultural expenditure56 279 13906 23695 824 297152 109 672151 418 393691 2796 236685 042100%205070102Monitoring and preventive measures - Direct payments by the Union11 279 13906 236685 00011 970 37511 279 097691 2796 236685 04294%205070106Expenditure 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 EAGF20 000 00000-5 152 53414 847 46614 847 466000100%205070107Expenditure 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 EAGF25 000 00000100 291 831125 291 831125 291 831000100%2050702Settlement of disputes29 000 00000-29 000 00000000-0508POLICY STRATEGY AND COORDINATION OF THE AGRICULTURE AND RURAL DEVELOPMENT POLICY AREA48 610 940-1 000 0000047 610 94046 962 043648 8970648 89799%2050801Farm Accountancy Data Network (FADN) 18 000 83000-3 240 00014 760 83014 729 93530 895030 895100%2050802Surveys on the structure of agricultural holdings250 000000250 000249 2857150715100%2050803Restructuring of systems for agricultural surveys16 090 11000-2 405 16613 684 94413 670 77314 171014 171100%2050806Enhancing public awareness of the common agricultural policy8 000 000008 385 16616 385 16616 252 248132 9180132 91899%2050809EAGF - Operational technical assistance6 270 000-1 000 0000-2 740 0002 530 0002 059 803470 1970470 19781% TOTAL  2017  EAGF  42 612 572 079-1 900 0003 219 566 108045 830 238 18744 758 815 7731 071 422 4141 053 798 30117 624 113100%(a)MFFH  = Multiannual Financial Framework Heading   /   T = Title   /   C = Chapter   /   A = Article   /   I = Item(b)For EAGF, the Amending Budget No 6/2017 concerns only item 05 01 04 01 and article 05 08 09: appropriations were reduced by EUR 0.9 million and EUR 1.0 million respectively.(c)The difference established in column (9) relates to unused appropriations for the reimbursement in relation to financial discipline in 2017 which cannot be used by the EAGF after 2017.(a)EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  5ANALYSIS  OF  BUDGETARY  EXECUTION  -  2017  FINANCIAL YEARMFFH TCAIHEADING 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC4Clearance of EAGF accounts – Assigned revenue1 348 042 402.4805 02 08 03281 331 063.7105 02 08 03C4Operational funds for producer organisations77 486 536.1405 03 01 101 066 711 338.7705 03 01 10C4Basic payment scheme (BPS)667 263 801.981 348 042 402.48744 750 338.12603 292 064.366 7 0 2 IC4EAGF Irregularities – Assigned revenue130 730 164.9805 03 01 10130 730 164.98C4Basic payment scheme (BPS)130 730 164.986 7 0 3 IC4Superlevy from milk producers – Assigned revenue3 693 186.5605 03 01 103 693 186.56C4Basic payment scheme (BPS)3 693 186.56134 423 351.54134 423 351.540.006 7 0   IC4Revenue concerning EAGF1 482 465 754.026 7    IC4REVENUE CONCERNING EAGFTOTAL Chapter 671 482 465 754.021 482 465 754.02879 173 689.66603 292 064.36TOTAL1 482 465 754.02TOTAL879 173 689.66603 292 064.3605 03 01 1005 03 01 10FundsDescriptionAmountCarriedforward to 2018Budgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2017Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 6  Assigned revenue for policy area 05 (under shared management)  Appropriations  C4Commitment Appropriations 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTin EUROSDetail TotalCHAPTER  67 :   REVENUE  CONCERNING  EAGF 6 7 0 1  IC5Clearance of EAGF accounts – Assigned revenue1.304.013.128,9005 02 08 03118.668.936,2905 02 08 03C5Operational funds for producers organisations118.668.936,2905 03 01 101.185.344.192,6105 03 01 10C5Basic payment scheme (BPS)1.185.344.192,611.304.013.128,901.304.013.128,906 7 0 2 IC5EAGF Irregularities – Assigned revenue0,006 7 0 3 IC5Superlevy from milk producers – Assigned revenue0,000,000,006 7 0   IC5Revenue concerning EAGF1.304.013.128,906 7    IC5REVENUE CONCERNING EAGFTOTAL Chapter 67   1.304.013.128,901.304.013.128,901.304.013.128,90TOTAL1.304.013.128,90TOTAL1.304.013.128,90FundsDescriptionAmountBudgetary ItemAmountDetailTotalBudgetary Expenditure ItemITEMFundsDescriptionAmountLink - Budgetary AttributionAssigned Revenue 2017Use of Assigned RevenueDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 7  Assigned revenue for policy area 05 (under shared management)  Appropriations  C5 Commitment Appropriations 
 
 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment Appropriationsin EUR million     D E P R E C I A T I O N Sa = b + cbc = d+e+f+gdefg = h + i hiCEREALSBREAD MAKING QUALITY WHEATBARLEYRYEMAIZESORGHUMRICESUGARWHITE SUGARRAW SUGAROLIVE OILFIBRE FLAX AND HEMPPRODUCTS OF THE WINE-GROWING SECTOR/ ALCOHOL-0.13-0.13MILK PRODUCTS26.2716.699.589.620.00-0.04SKIMMED MILK16.607.029.589.620.00-0.04BUTTER AND CREAM7.047.04CHEESE2.632.63BEEF MEATPIGMEAT1.441.44        T O T A L27.5818.009.589.620.00-0.040.000.000.00Difference between purchase and sales priceTotal depreciationPurchase depreciationComplementary depreciation end of the exerciceEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  8Budget 2017 - EXPENDITURE  for  INTERVENTION  in  STORAGEPRODUCTSTOTAL  STORAGETOTAL PRIVATE  STORAGETOTAL PUBLIC STORAGE P  U  B  L  I  C     S  T  O R  A  G  E  (Details)Technical costsFinancial costs 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance05 01 04C1Support expenditure for operations and programmes in the ‘Agriculture and rural development’ policy area00000000000000005 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme05 01 06C1Executive agencies00000000000000005 01C1Administrative expenditure of the ‘Agriculture and rural development’ policy area00000000000000005 02 06 05C1Quality improvement measures10 099 173484 04732 186 72205 02 06C1Olive oil000000010 099 1730484 047032 186 72200005 02 07 03C1Cotton — National restructuring programmes6 134 00005 02 07 99C1Other measures (textile plants)39905 02 07C1Textile plants39900000006 134 00000000005 02 08 03C126 795 8162 519 9692 653 64335 470 962227 76819 616 114150 610 52391 798 304186 725 5181 189 556722 73705 02 08 03C418 854 67458 631 86305 02 08 03C511 587 111304 9791 946 3405 823 497143 40017 975 61518 266 12046 452 25905 02 08 03C1,C4,C557 237 60102 824 9474 599 98241 294 4590227 76819 759 514227 218 000110 064 4250233 177 7771 189 556722 737005 02 08 11C1Aid to producer groups for preliminary recognition2 314 58565 463487 03385 71505 02 08 12C1School fruit scheme2 180 4743 086 2494 557 5661 541 93725 539 508651 8961 348 35314 5809 525 0361 904 9251 945 82523 216 681254 904881 9651 194 56005 02 08 99C1Other measures (fruit and vegetables)36 3668 01314 653198 622486 7052 111 417976 464638 96775 19605 02 08C128 976 2905 437 2017 151 0114 195 58061 010 470666 5491 576 12119 829 316160 622 26493 703 2294 057 242210 918 6642 083 4262 091 7351 355 47105 02 08C418 854 674000000058 631 86300000005 02 08C511 587 1110304 9791 946 3405 823 49700143 40017 975 61518 266 120046 452 25900005 02 08C1,C4,C559 418 0755 437 2017 455 9896 141 92066 833 966666 5491 576 12119 972 716237 229 742111 969 3494 057 242257 370 9232 083 4262 091 7351 355 47105 02 09 08C1National support programmes for the wine sector22 706 2055 152 95732 919 90613 237 002201 888 319280 544 8873 320 979323 798 0323 603 44605 02 09 99C1Other measures (wine-growing sector)70 505-334 55205 02 09C1Products of the wine-growing sector022 706 2055 152 957032 919 9060013 237 002201 958 824280 544 8873 320 979323 463 4793 603 4460005 02 10 01C1Promotion measures — Payments by Member States2 401 3741 344 5071 622 334974 5841 632 182191 9111 230 60812 068 0744 034 45010 479 89012 736 8811 057 718653 8022 505 39805 02 10 02C1Promotion measures — Direct payments by the Union05 02 10C1Promotion2 401 3741 344 5071 622 334974 5841 632 182191 9111 230 60812 068 0744 034 45010 479 890012 736 8811 057 718653 8022 505 39805 02 11 03C1Hops — Aid to producer organisations2 277 00005 02 11 04C1POSEI (excluding direct payments)5 375 40382 598 334124 079 71705 02 11 99C1Other measures (other plant products/measures)005 02 11C1Other plant products/measures00002 277 000005 375 40382 598 334124 079 7170000005 02 12 02C1Storage measures for skimmed-milk powder3 303 378277 1013 074 08318 2551 066 797775 4902 080 821165 4171 011 93805 02 12 04C1Storage measures for butter and cream475 2201 276 530641 00459 3061 133 34205 02 12 08C1School milk358 931733 063429 1431 565 9224 030 753748 859275 41317 412265 7337 403 38891 4113 200 805139 673933 350480 63505 02 12 99C1Other measures (milk and milk products)11 698 8316 449 1077 401 53012 368 51887 918 7946 322 26318 071 2411 635 74817 004 75867 217 1891 942 9713 628 3251 68010 458 5471 698 86505 02 12C1Milk and milk products15 836 3617 182 1708 107 77413 934 44196 300 1607 089 37620 054 4561 653 16018 105 28777 834 7402 034 3826 829 130141 35211 557 3143 191 43805 02 13 01C1Refunds for beef and veal05 02 13 04C1Refunds for live animals26 66305 02 13 99C1Other measures (beef and veal)2 022 595-1681 630 4258 385 67105 02 13C1Beef and veal2 022 59500026 66300-16801 630 42508 385 67100005 02 14 99C1Other measures (sheepmeat and goatmeat)73 4453 385 00005 02 14C1Sheepmeat and goatmeat73 44500000000003 385 00000005 02 15 01C1Refunds for pigmeat05 02 15 02C1Private storage of pigmeat859 883322 503EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsOperational funds for producer organisationsFruit and vegetables 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 02 15 06C1Specific aid for bee-keeping249 305830 2371 250 462143 6211 543 83681 51836 2393 380 6124 927 5752 820 131971 0362 849 79386 695193 484217 27905 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)799 3784 138 3632 330 75929 892 2602 093 896292 269736 83905 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products1 048 683830 2375 388 825143 6211 543 8362 412 27736 2393 380 6125 787 45833 034 894971 0364 943 689378 964193 484954 11805 02C150 359 14737 500 32027 422 90119 248 225195 710 21610 360 11222 897 42365 642 572479 240 617621 791 82810 383 640602 849 2377 264 90714 496 3358 006 42505 02C418 854 674000000058 631 86300000005 02C511 587 1110304 9791 946 3405 823 49700143 40017 975 61518 266 120046 452 25900005 02C1,C4,C580 800 93137 500 32027 727 87921 194 565201 533 71310 360 11222 897 42365 785 972555 848 094640 057 94910 383 640649 301 4967 264 90714 496 3358 006 42505 03 01 01C1Single payment scheme (SPS)34 2861 271 243435 8442 137 708-1 923 3625 716 565349 451143 0378 650 88105 03 01 02C1Single area payment scheme (SAPS)366 077 131450 206 17373 765 17130 380 944102 101 141165 766 58105 03 01 03C1Separate sugar payment15 68618 30905 03 01 04C1Separate fruit and vegetables payment05 03 01 05C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Decoupled direct payments20051 69727 93880 681-102 26905 03 01 06C1Separate soft fruit payment05 03 01 07C1Redistributive payment47 254 67454 169 702333 319 724718 238 52519 377 89765 655 02805 03 01 10C162 855 545552 022 8922 951 746 121809 151 5851 055 580 7242 185 242 2172 418 814 71728 803 6741 764 595 86805 03 01 10C4257 39378 6751 307 8511 977 715965 00610 850 954686 477 095209 09250 321 05105 03 01 10C5154 606 45695 127206 824737 085448 758 09071 372 16553 719 374280 707 96805 03 01 10C1,C4,C5217 719 39400552 196 6932 953 260 7950811 866 3851 056 545 7302 644 851 2623 176 663 97882 732 1402 095 624 88600005 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment147 429 923232 149 916249 943 448249 814 3351 431 837 26533 414 813358 762 644518 613 4271 389 702 3022 147 149 17359 555 4621 044 079 27814 904 23559 553 884130 318 46105 03 01 12C1Payment for farmers in areas with natural constraints2 763 17205 03 01 13C1Payment for young farmers8 026 973841 4002 380 3004 019 72245 838 081322 92419 468 02014 984 42815 447 56749 497 1533 185 20932 465 637347 8773 165 4377 429 27705 03 01 99C1Other (decoupled direct payments)05 03 01C1265 601 601653 238 149702 545 607809 943 0614 763 177 035107 502 9081 189 519 9561 587 255 2173 596 136 5895 334 129 700111 065 2792 849 689 39545 633 056164 820 462369 187 65505 03 01C4257 3930078 6751 307 85101 977 715965 00610 850 954686 477 095209 09250 321 05100005 03 01C5154 606 4560095 127206 8240737 0850448 758 09071 372 16553 719 374280 707 96800005 03 01C1,C4,C5420 465 450653 238 149702 545 607810 116 8624 764 691 709107 502 9081 192 234 7571 588 220 2234 055 745 6346 091 978 961164 993 7453 180 718 41345 633 056164 820 462369 187 65505 03 02 06C1Suckler-cow premium45 6041 507153 187108 1861 88138 22005 03 02 07C1Additional suckler-cow premium11 39216 69925005 03 02 13C1Sheep and goat premium3 321983172 76105 03 02 14C1Sheep and goat supplementary premium60814711 62805 03 02 40C1Crop-specific payment for cotton2 246 672171 328 72460 223 31105 03 02 44C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments4 37841 68212 915-2 430-43391 373-25 528159 83467 10661 851391 55387979-109 17905 03 02 50C1POSEI — European Union support programmes180 617 914149 285 04205 03 02 52C1POSEI — Smaller Aegean islands16 394 40305 03 02 60C1Voluntary coupled support scheme81 688 006115 199 543123 951 56823 640 9734 059 1202 957 55894 335 030568 385 4801 038 648 71930 149 887400 759 0823 742 73030 309 92064 649 09405 03 02 61C1Small farmers scheme3 354 15922 025 6771 059 701134 003 531142 882 7243 686 089177 333 3516 966 74705 03 02 99C1Other (direct payments)0-1 578-3521 000-4831 673-5-2 091 58305 03 02C1Other direct payments81 749 380120 842 056123 964 48223 636 96422 025 2835 118 8602 961 438416 036 112952 474 7511 188 109 04833 900 839576 615 2603 743 61037 276 74664 539 91505 03 03 00C1Additional amounts of aid805-480-1332 06805 03 03C1Additional amounts of aid000805-480000-133002 06800005 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 349 15211 041 01410 533 75559 852 9651 289 95313 069 08417 201 34555 682 91685 323 79937 645 360365 7721 674 1343 446 49505 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline6 349 152011 041 01410 533 75559 852 9651 289 95313 069 08417 201 34555 682 91685 323 799037 645 360365 7721 674 1343 446 495Decoupled direct paymentsEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsImproving the competitiveness of the agricultural sector through interventions in agricultural marketsBasic payment scheme (BPS) 
 
 
 
44 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingBEBGCZDKDEEEIEELESFRHRITCYLVLT05 03C1347 350 981774 080 205826 510 090833 580 8314 785 201 838112 621 7681 192 481 3942 003 291 3294 548 611 2076 522 238 749144 966 1183 426 306 72349 376 666202 097 209433 727 57005 03C26 349 152011 041 01410 533 75559 852 9651 289 95313 069 08417 201 34555 682 91685 323 799037 645 360365 7721 674 1343 446 49505 03C4257 3930078 6751 307 85101 977 715965 00610 850 954686 477 095209 09250 321 05100005 03C5154 606 4560095 127206 8240737 0850448 758 09071 372 16553 719 374280 707 96800005 03C1,C2,C4,C5508 563 982774 080 205837 551 104844 288 3874 846 569 478113 911 7211 208 265 2782 021 457 6805 063 903 1677 365 411 808198 894 5843 794 981 10149 742 438203 771 342437 174 06505 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-76 644-1 468-15 910-457-419 09905 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-76 644000-1 468000-15 910-4570-419 09900005 04C1Rural development-76 644000-1 468000-15 910-4570-419 09900005 07 01 02C1Monitoring and preventive measures — Direct payments by the Union05 07 01 06C1Expenditure 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 EAGF3 485 493215 83095 4231 037 557399 4414 682 57405 07 01 07C1Expenditure 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 EAGF24 399 097436 20605 07 01C1Control of agricultural expenditure3 485 493000215 83095 4231 037 55724 399 097000399 4410436 2064 682 57405 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)3 485 493000215 83095 4231 037 55724 399 097000399 4410436 2064 682 57405 08 01C1Farm Accountancy Data Network (FADN)05 08 02C1Surveys on the structure of agricultural holdings05 08 03C1Restructuring of systems for agricultural surveys05 08 06C1Enhancing public awareness of the common agricultural policy05 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance05 08C1Policy strategy and coordination of the ‘Agriculture and rural development’ policy area000000000000000401 118 977811 580 525853 932 991852 829 0564 981 126 417123 077 3031 216 416 3742 093 332 9985 027 835 9147 144 030 120155 349 7584 029 136 30356 641 573217 029 750446 416 5706 349 152011 041 01410 533 75559 852 9651 289 95313 069 08417 201 34555 682 91685 323 799037 645 360365 7721 674 1343 446 49519 112 0670078 6751 307 85101 977 715965 00669 482 817686 477 095209 09250 321 051000166 193 5670304 9792 041 4666 030 3210737 085143 400466 733 70589 638 28653 719 374327 160 226000592 773 762811 580 525865 278 984865 482 9525 048 317 553124 367 2561 232 200 2582 111 642 7495 619 735 3518 005 469 299209 278 2244 444 262 94057 007 346218 703 884449 863 065(*) The table only shows budget items/articles for which   expenditure occurred in 2017.(**) In 2017, the amount paid out was EUR 3 007 191.14 less due to suspended amounts for Poland. For France the suspended amount (EUR 4 844 104.81) has been completely reimbursed.Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectivesSub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2017  EAGF  EXPENDITURE  BY  MEMBER  STATEEAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment Appropriations 
 
 
 
45 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 01 04 01C1Support expenditure for European Agriculture Guarantee Fund (EAGF) — Non-operational technical assistance6 187 0216 187 02105 01 04C1Support expenditure for operations and programmes in the ‘Agriculture and rural development’ policy area00000000000006 187 0216 187 02105 01 06 01C1Consumer, Health, Agriculture and Food Executive Agency — Contribution from the agricultural promotion programme2 500 0002 500 00005 01 06C1Executive agencies00000000000002 500 0002 500 00005 01C1Administrative expenditure of the ‘Agriculture and rural development’ policy area00000000000008 687 0218 687 02105 02 06 05C1Quality improvement measures42 769 94205 02 06C1Olive oil0000000000000042 769 94205 02 07 03C1Cotton — National restructuring programmes6 134 00005 02 07 99C1Other measures (textile plants)39905 02 07C1Textile plants000000000000006 134 39905 02 08 03C14 839 11237 003 6486 715 2206 865 20112 885 5931 139 4701 399 3982 083 2562 907 78431 688 769625 858 36005 02 08 03C477 486 53605 02 08 03C5194 1714 640 13638 788353 0421 082 498126 767612 475635 3618 486 380118 668 93605 02 08 03C1,C4,C505 033 283041 643 7846 754 0087 218 24313 968 0911 139 47001 526 1642 695 7313 543 14540 175 1480822 013 83205 02 08 11C1Aid to producer groups for preliminary recognition925 56212 028 764395 40216 302 52405 02 08 12C1School fruit scheme383 9364 571 019357 3424 926 2482 931 59216 912 4251 204 9534 449 198790 7842 725 123117 097 07905 02 08 99C1Other measures (fruit and vegetables)72 119712 08133 525 2304 094537 153610 19040 007 27105 02 08C1383 93610 407 812357 34242 641 9779 646 81269 331 62014 094 6406 521 2231 400 9744 124 5202 083 2562 907 78431 688 7690799 265 23405 02 08C40000000000000077 486 53605 02 08C50194 17104 640 13638 788353 0421 082 49800126 767612 475635 3618 486 3800118 668 93605 02 08C1,C4,C5383 93610 601 983357 34247 282 1139 685 60069 684 66315 177 1386 521 2231 400 9744 251 2872 695 7313 543 14540 175 1480995 420 70605 02 09 08C1National support programmes for the wine sector29 099 82810 338 01265 208 00011 534 4335 045 0003 617 1571 012 014 16405 02 09 99C1Other measures (wine-growing sector)-264 04805 02 09C1Products of the wine-growing sector029 099 8280010 338 012065 208 00011 534 4335 045 0003 617 15700001 011 750 11605 02 10 01C1Promotion measures — Payments by Member States2 662 4512 458 2216 821 1251 184 257265 847596 176200 0782 640 16869 762 03305 02 10 02C1Promotion measures — Direct payments by the Union52 500 00052 500 00005 02 10C1Promotion0002 662 4512 458 2216 821 1251 184 257265 847596 1760200 07802 640 16852 500 000122 262 03305 02 11 03C1Hops — Aid to producer organisations2 277 00005 02 11 04C1POSEI (excluding direct payments)22 526 610234 580 06505 02 11 99C1Other measures (other plant products/measures)005 02 11C1Other plant products/measures00000022 526 6100000000236 857 06505 02 12 02C1Storage measures for skimmed-milk powder3 405 8251 105 9575 63999 519211 95716 602 17705 02 12 04C1Storage measures for butter and cream3 046 276204 58225 819176 4517 038 53105 02 12 08C1School milk29 3772 085 56717 897237 215563 14010 115 6202 882 2279 885 5353 525674 5133 693 9098 756 3774 580 26164 199 65405 02 12 99C1Other measures (milk and milk products)772 11510 720 978106 45126 345 2985 250 88410 131 8196 012 4985 706 8081 253 1641 567 8677 584 4198 848 61842 059 336380 178 62105 02 12C1Milk and milk products801 49112 806 545124 34933 034 6145 814 02421 557 9788 920 54315 592 3421 256 6902 248 01911 377 84817 604 99547 028 0050468 018 98305 02 13 01C1Refunds for beef and veal11 08411 08405 02 13 04C1Refunds for live animals55227 21505 02 13 99C1Other measures (beef and veal)11 572 60923 611 13205 02 13C1Beef and veal055200011 583 6930000000023 649 43105 02 14 99C1Other measures (sheepmeat and goatmeat)46 6563 505 10205 02 14C1Sheepmeat and goatmeat0000046 656000000003 505 10205 02 15 01C1Refunds for pigmeat2 5382 53805 02 15 02C1Private storage of pigmeat10233 44020 8056 8321 443 472  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsOperational funds for producer organisationsFruit and vegetables 
 
 
 
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DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 02 15 06C1Specific aid for bee-keeping15 0622 348 0918 326156 385870 6372 916 5211 188 5273 556 304282 360588 922115 637260 753584 45132 473 79905 02 15 99C1Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products)3 976 0006 099 1235 433 9811 031 401056 824 26905 02 15C1Pigmeat, eggs and poultry, bee-keeping and other animal products15 0622 348 1018 3264 132 385870 6379 249 0831 191 0658 990 285282 3601 620 324136 442260 753591 283090 744 07705 02C11 200 49054 662 838490 01682 471 42629 127 706118 590 156113 125 11442 904 1308 581 19911 610 02013 797 62320 773 53281 948 22452 500 0002 804 956 38105 02C40000000000000077 486 53605 02C50194 17104 640 13638 788353 0421 082 49800126 767612 475635 3618 486 3800118 668 93605 02C1,C4,C51 200 49054 857 009490 01687 111 56229 166 494118 943 198114 207 61242 904 1308 581 19911 736 78614 410 09821 408 89390 434 60452 500 0003 001 111 85405 03 01 01C1Single payment scheme (SPS)80 249140 317182 006114 73519 47133 35430 7691 716 74219 033 29705 03 01 02C1Single area payment scheme (SAPS)642 710 6481 272 026 085724 601 961240 487 1094 068 122 94305 03 01 03C1Separate sugar payment266 2292 30427 705330 23305 03 01 04C1Separate fruit and vegetables payment0005 03 01 05C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Decoupled direct payments220 92422279 19305 03 01 06C1Separate soft fruit payment-63-6305 03 01 07C1Redistributive payment264 172 85482 188 02231 295 2061 615 671 63105 03 01 10C15 427 508172 648496 394 149448 036 207210 136 19870 939 043255 363 803302 948 5681 934 897 72515 553 129 19205 03 01 10C41 254 1532 6041 393 823145 498278 1451 16274 7701 541 14844 551 018801 687 15405 03 01 10C515 484 969621 12647 318 77825111 59172 466 51339 237 8771 185 344 19305 03 01 10C1,C4,C522 166 6290175 253498 409 098448 181 7050257 733 121070 940 4550255 450 164376 956 2282 018 686 620017 540 160 53805 03 01 11C1Payment for agricultural practices beneficial for the climate and the environment9 903 411376 506 702455 754212 915 043201 219 758859 427 716162 653 116425 356 88840 260 646129 179 435152 187 753202 828 152927 010 07811 767 133 01705 03 01 12C1Payment for farmers in areas with natural constraints2 763 17205 03 01 13C1Payment for young farmers590 32211 395 8531 44313 013 74013 761 37560 011 5821 364 68910 485 9782 709 023446 51310 109 3548 972 05312 504 732352 786 66205 03 01 99C1Other (decoupled direct payments)-114 989-114 98905 03 01C116 001 4891 031 100 356629 847722 363 249663 199 3472 455 640 478374 153 7711 242 632 848113 928 183370 140 762417 694 265514 779 5422 907 424 482033 379 134 28905 03 01C41 254 15302 6041 393 823145 4980278 14501 162074 7701 541 14844 551 0180801 687 15405 03 01C515 484 96900621 1260047 318 7780251011 59172 466 51339 237 87701 185 344 19305 03 01C1,C4,C532 740 6111 031 100 356632 451724 378 198663 344 8452 455 640 478421 750 6941 242 632 848113 929 595370 140 762417 780 626588 787 2022 991 213 378035 366 165 63505 03 02 06C1Suckler-cow premium42 1092 0683 200395 96105 03 02 07C1Additional suckler-cow premium241 49529 86005 03 02 13C1Sheep and goat premium35 77318212 85505 03 02 14C1Sheep and goat supplementary premium0012 38305 03 02 40C1Crop-specific payment for cotton233 798 70805 03 02 44C1Specific support (Article 68 of Regulation (EC) No 73/2009) — Coupled direct payments1 4358 183-2 49911 60320 738487644 45505 03 02 50C1POSEI — European Union support programmes80 208 722410 111 67705 03 02 52C1POSEI — Smaller Aegean islands16 394 40305 03 02 60C1Voluntary coupled support scheme153 870188 220 4802 849 6601 389 15811 475 884480 248 476113 395 835201 175 87120 072 18856 384 26499 505 03989 096 94252 384 5293 898 828 90605 03 02 61C1Small farmers scheme23 209 7891 526 20210 732 633393 842 94332 825 362246 838 831785 9831 201 073 72305 03 02 99C1Other (direct payments)-3 37921 369-54 1471 795-2 095 25605 03 02C1Other direct payments153 870211 426 8904 375 8621 410 52722 252 085874 099 602226 412 608448 026 30520 858 17056 384 26499 530 79089 097 42952 384 52905 759 407 67605 03 03 00C1Additional amounts of aid0208353 11605 03 03C1Additional amounts of aid000000000020083503 11605 03 09 00C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline416 69815 058 74834 3638 945 2907 028 87425 103 0906 733 290983 2015 532 2176 066 5317 846 14238 355 372425 579 56005 03 09C2Reimbursement of direct payments to farmers from appropriations carried-over in relation to financial discipline416 69815 058 74834 3638 945 2907 028 87425 103 0906 733 2900983 2015 532 2176 066 5317 846 14238 355 3720425 579 560Decoupled direct payments  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment AppropriationsImproving the competitiveness of the agricultural sector through interventions in agricultural marketsBasic payment scheme (BPS) 
 
 
 
47 

DIRECTORATE GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1  - Budget management; BFOREAGF - 2017 FINANCIAL REPORTIn EUROSBudgetlineFund sourceHeadingLUHUMTNLATPLPTROSISKFISEUKEUGrand Total05 03C116 155 3591 242 527 2455 005 709723 773 776685 451 4323 329 740 080600 566 3781 690 659 153134 786 353426 525 026517 225 075603 876 9702 959 809 847039 138 545 08105 03C2416 69815 058 74834 3638 945 2907 028 87425 103 0906 733 2900983 2015 532 2176 066 5317 846 14238 355 3720425 579 56005 03C41 254 15302 6041 393 823145 4980278 14501 162074 7701 541 14844 551 0180801 687 15405 03C515 484 96900621 1260047 318 7780251011 59172 466 51339 237 87701 185 344 19305 03C1,C2,C4,C533 311 1781 257 585 9945 042 676734 734 015692 625 8033 354 843 170654 896 5921 690 659 153135 770 967432 057 243523 377 967685 730 7733 081 954 114041 551 155 98705 04 01 14C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006-5 948-519 52505 04 01C1Completion of rural development financed by the EAGGF Guarantee Section — Programming period 2000 to 2006000000-5 9480000000-519 52505 04C1Rural development000000-5 9480000000-519 52505 07 01 02C1Monitoring and preventive measures — Direct payments by the Union11 279 09711 279 09705 07 01 06C1Expenditure 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 EAGF38 991108 7601 472 671813 6362 398 49998 59114 847 46605 07 01 07C1Expenditure 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 EAGF201 5007 510 355272 86192 471 526285125 291 83105 07 01C1Control of agricultural expenditure38 9910201 500108 76008 983 0261 086 49794 870 02598 876000011 279 097151 418 39305 07C1Audit of agricultural expenditure financed by the European Agricultural Guarantee Fund (EAGF)38 9910201 500108 76008 983 0261 086 49794 870 02598 876000011 279 097151 418 39305 08 01C1Farm Accountancy Data Network (FADN)14 729 93514 729 93505 08 02C1Surveys on the structure of agricultural holdings249 285249 28505 08 03C1Restructuring of systems for agricultural surveys13 670 77313 670 77305 08 06C1Enhancing public awareness of the common agricultural policy16 252 24816 252 24805 08 09C1European Agricultural Guarantee Fund (EAGF) — Operational technical assistance2 059 8032 059 80305 08C1Policy strategy and coordination of the ‘Agriculture and rural development’ policy area000000000000046 962 04346 962 04317 394 8391 297 190 0835 697 224806 353 963714 579 1383 457 313 262714 772 0421 828 433 308143 466 429438 135 046531 022 698624 650 5023 041 758 071119 428 16142 150 049 395416 69815 058 74834 3638 945 2907 028 87425 103 0906 733 2900983 2015 532 2176 066 5317 846 14238 355 3720425 579 5601 254 15302 6041 393 823145 4980278 14501 162074 7701 541 14844 551 0180879 173 69015 484 969194 17105 261 26238 788353 04248 401 2760251126 767624 06673 101 87347 724 25701 304 013 12934 550 6591 312 443 0025 734 192821 954 338721 792 2983 482 769 394770 184 7531 828 433 308144 451 042443 794 029537 788 065707 139 6663 172 388 717119 428 16144 758 815 773(*) The table only shows budget items/articles for which   expenditure occurred in 2017.(**) In 2017, the amount paid out was EUR 3 007 191.14 less due to suspended amounts for Poland. For France the suspended amount (EUR 4 844 104.81) has been completely reimbursed.Direct payments aimed at contributing to farm incomes, limiting farm income variability and meeting environment and climate objectivesSub-total  EAGF Expenditure Fund source C1Sub-total  EAGF Expenditure Fund source C2Sub-total  EAGF Expenditure Fund source C4Sub-total  EAGF Expenditure Fund source C5TOTAL  2017  EAGF  EXPENDITURE  BY  MEMBER  STATE  EAGF  -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  9Budget 2017 - EXPENDITURE  BY  MEMBER  STATE,  BY  ITEM  AND  BY  FUND SOURCE  (*) (**)Commitment Appropriations 
 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment AppropriationsIn EUR millionMEASURE05 01 04   Support expenditure of Policy Area Agriculture and Rural Development 8.448.027.217.907.995.366.1905 01 06   Contribution for expenditure of the executive agencies----0.171.562.5005 01    ADMINISTRATIVE AGRICULTURAL EXPENDITURE 8.448.027.217.908.156.928.6905 02 01   Cereals-156.2241.870.092.460.000.000.0005 02 02   Rice0.010.000.000.010.000.000.0005 02 03   Refunds on non-Annex 1 products12.749.124.880.130.050.000.0005 02 04   Food programmes 514.98515.07491.53-7.24-3.230.000.0005 02 05   Sugar2.20-0.23-0.150.460.000.000.0005 02 06   Olive oil44.1555.3560.9443.0344.0745.9942.7705 02 07   Textile plants30.2825.1617.146.276.136.136.1305 02 08   Fruit and vegetables1 127.881 071.211 138.091 010.531 118.571 172.72995.4205 02 09   Products of the wine-growing sector1 104.261 072.051 044.231 022.391 029.821 027.131 011.7505 02 10   Promotion47.2548.7151.4854.7367.5281.07122.2605 02 11   Other plant products/measures367.55328.93227.65240.75240.02242.01236.8605 02 12   Milk and milk products5.0867.0170.3571.79119.60406.58468.0205 02 13   Beef and veal55.6537.336.490.440.1530.2123.6505 02 14   Sheepmeat and goatmeat0.000.000.000.000.001.843.5105 02 15   Pigmeat, eggs and poultry, bee-keeping and other animal products188.30134.4280.5232.9244.18140.6090.7405 02INTERVENTIONS IN AGRICULTURAL MARKETS  3 344.123 406.013 193.232 478.672 666.893 154.283 001.1105 03 01   Decoupled direct payments36 830.3937 665.4738 842.1138 952.0638 293.4835 204.0935 366.1705 03 02   Other direct payments3 347.043 213.932 815.992 707.593 020.545 384.685 759.4105 03 03   Additional amounts of aid0.600.640.170.030.040.010.0005 03 09   Reimbursement of direct payments in relation to financial discipline----853.97395.36425.5805 03DIRECT PAYMENTS40 178.0340 880.0341 658.2841 659.6842 168.0440 984.1341 551.1605 04 01   Rural development financed by the EAGGF Guarantee Section — Completion of earlier programmes (2000 to 2006)-6.63-2.80-1.03-1.40-1.29-1.05-0.5205 04 03   Other measures0.000.000.000.000.000.000.0005 04RURAL DEVELOPMENT  (by ex-EAGGF Guarantee Section)-6.63-2.80-1.03-1.40-1.29-1.05-0.5205 07 01   Control of agricultural expenditure76.4571.23119.2526.5156.8259.08151.4205 07 02   Settlement of disputes0.0039.130.3292.331.6752.370.0005 07AUDIT OF AGRICULTURAL EXPENDITURE76.45110.37119.58118.8458.49111.45151.4205 08 01   Farm Accountancy Data Network (FADN)14.2314.2814.5214.5214.7215.0814.7305 08 02   Surveys on the structure of agricultural holdings0.2019.910.000.2519.320.000.2505 08 03   Restructuring of systems for agricultural surveys1.441.511.541.754.664.2813.6705 08 06   Enhancing public awareness of the common agricultural policy7.997.917.9610.777.297.9316.2505 08 09   European Agricultural Guarantee Fund (EAGF) — Operational technical assistance1.271.462.711.671.852.092.0605 08POLICY STRATEGY & COORDINATION OF AGRICULTURE & RURAL DEVELOPMENT POLICY AREA25.1345.0826.7328.9647.8429.3846.9611 01 04   Support expenditure for operations in the ‘Maritime affairs and fisheries’ policy area0.530.78----11 01ADMINISTRATIVE EXPENDITURE OF THE ‘MARITIME AFFAIRS AND FISHERIES’ POLICY AREA0.530.78----11 02 01   Intervention in fishery products14.9614.9516.44----11 02 03   Fisheries programme for the outermost regions15.0015.0015.00----11 02FISHERIES MARKETS29.9629.9431.44----17 01 04   Support expenditure for veterinary operations 2.212.642.64----17 01ADMINISTRATIVE VETERINARY EXPENDITURE2.212.642.64----17 03 02   Community tobacco fund - Direct payments by the European Union0.000.00-----17 03PUBLIC HEALTH0.000.00-----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 factor238.02202.18197.39----17 04 02   Other measures in the veterinary, animal welfare and public health field13.5118.8713.75----17 04 03   Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health10.052.618.00----17 04 04   Plant-health measures21.2612.8010.23----17 04 05   Other measures0.00------17 04 07   Feed and food safety and related activities29.5429.3133.91----17 04FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH312.37265.77263.29----TOTAL   EAGF  EXPENDITURE 43 970.0844 745.5945 302.1444 292.6544 948.1244 285.1144 758.8205 02 16  Sugar Restructuring Fund (fund sources C4 and C5)  (*)187.94109.70-----TOTAL   EXPENDITURE 44 158.0144 855.2945 302.1444 292.6544 948.1244 285.1144 758.82(*)  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006 (Temporary restructuring amounts in the sugar sector)20162017EAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  10    EVOLUTION OF EUROPEAN AGRICULTURAL GUARANTEE FUND EXPENDITURE BY ARTICLE - 2011 to 2017  FINANCIAL YEARSBudget Line20112012201320142015DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment Appropriations In EUR million and in %BE637.51.4%7.13.8%644.61.5%649.61.5%3.73.4%653.41.5%645.01.4%612.31.4%625.41.4%610.11.4%592.81.3%BEBG316.60.7%0.00.0%316.60.7%425.00.9%0.00.0%425.00.9%537.51.2%602.11.4%674.21.5%742.91.7%811.61.8%BGCZ669.31.5%0.00.0%669.31.5%768.91.7%0.00.0%768.91.7%838.11.9%893.92.0%898.42.0%861.81.9%865.31.9%CZDK963.82.2%3.21.7%967.02.2%954.12.1%1.11.0%955.22.1%946.02.1%937.22.1%936.52.1%876.62.0%865.51.9%DKDE5 518.812.6%13.06.9%5 531.812.5%5 443.812.2%2.92.6%5 446.712.1%5 355.111.8%5 197.311.7%5 250.411.7%5 135.311.6%5 048.311.3%DEEE74.70.2%0.00.0%74.70.2%91.40.2%0.00.0%91.40.2%95.40.2%100.30.2%119.40.3%122.40.3%124.40.3%EEIE1 314.93.0%0.00.0%1 315.03.0%1 293.22.9%0.00.0%1 293.22.9%1 258.02.8%1 235.32.8%1 231.82.7%1 232.52.8%1 232.22.8%IEEL2 425.05.5%0.00.0%2 425.05.5%2 416.45.4%0.00.0%2 416.45.4%2 346.25.2%2 292.65.2%2 229.25.0%2 157.44.9%2 111.64.7%ELES5 906.413.4%38.120.3%5 944.513.5%5 847.313.1%21.419.5%5 868.713.1%5 935.413.1%5 582.812.6%5 640.212.5%5 650.612.8%5 619.712.6%ESFR8 762.019.9%28.915.4%8 790.919.9%8 642.419.3%13.312.1%8 655.719.3%8 601.919.0%8 370.118.9%8 165.118.2%7 691.417.4%8 005.517.9%FRHR------------0.00.0%96.40.2%165.50.4%190.00.4%209.30.5%HRIT4 806.510.9%46.124.5%4 852.611.0%4 787.010.7%26.924.5%4 813.910.7%4 662.310.3%4 516.110.2%4 555.910.1%4 494.410.1%4 444.39.9%ITCY42.60.1%0.00.0%42.60.1%46.20.1%0.00.0%46.20.1%50.20.1%57.00.1%59.10.1%58.00.1%57.00.1%CYLV109.30.2%3.21.7%112.50.3%126.80.3%0.80.8%127.60.3%148.40.3%147.80.3%167.70.4%189.70.4%218.70.5%LVLT279.80.6%0.10.0%279.80.6%330.40.7%1.71.5%332.10.7%357.20.8%384.10.9%414.00.9%440.41.0%449.91.0%LTLU34.80.1%0.00.0%34.80.1%35.00.1%0.00.0%35.00.1%34.30.1%33.50.1%33.70.1%34.50.1%34.60.1%LUHU1 053.52.4%11.76.2%1 065.22.4%1 144.12.6%21.319.4%1 165.42.6%1 272.02.8%1 336.93.0%1 334.03.0%1 321.43.0%1 312.42.9%HUMT4.40.0%0.00.0%4.40.0%5.60.0%0.00.0%5.60.0%5.70.0%5.60.0%5.70.0%5.50.0%5.70.0%MTNL942.12.1%4.52.4%946.62.1%927.52.1%0.10.1%927.62.1%905.62.0%852.21.9%883.92.0%819.41.9%822.01.8%NLAT745.91.7%1.20.6%747.01.7%743.91.7%0.00.0%743.91.7%730.01.6%720.61.6%727.81.6%722.61.6%721.81.6%ATPL2 483.26%12.06.4%2 495.15.7%2 836.16%11.710.6%2 847.76.3%3 184.57%3 215.37%3 572.78%3 603.28.1%3 482.87.8%PLPT769.51.7%4.32.3%773.71.8%775.61.7%0.10.1%775.71.7%769.41.7%736.11.7%754.71.7%760.21.7%770.21.7%PTRO797.21.8%4.82.6%802.11.8%1 022.32.3%0.00.0%1 022.32.3%1 206.82.7%1 334.53.0%1 461.03.3%1 568.43.5%1 828.44.1%ROSI108.80.2%0.00.0%108.80.2%125.30.3%0.00.0%125.30.3%138.80.3%146.50.3%143.00.3%146.70.3%144.50.3%SISK297.70.7%1.10.6%298.80.7%332.60.7%0.00.0%332.60.7%363.50.8%380.90.9%439.61.0%435.81.0%443.81.0%SKFI497.21.1%2.31.2%499.51.1%550.41.2%1.91.8%552.31.2%541.51.2%524.71.2%542.71.2%538.51.2%537.81.2%FISE700.91.6%6.33.4%707.21.6%713.21.6%2.72.5%715.91.6%701.91.5%693.71.6%701.31.6%689.01.6%707.11.6%SEUK3 322.27.6%0.00.0%3 322.27.5%3 351.77.5%0.00.0%3 351.77.5%3 331.37.4%3 241.87.3%3 150.47.0%3 122.57.1%3 172.47.1%UKEU (4)385.60.9%0.00.0%385.60.9%359.80.8%0.00.0%359.80.8%340.20.8%45.20.1%64.70.1%63.90.1%119.40.3%EU (4)43 970.1100%44 745.6100%45 302.1100%44 292.7100%44 948.1100%44 285.1100%44 758.8100%187.9100%109.7100%---------- TOTAL  EXPENDITURE44 158.0100%44 855.3100%45 302.1100%44 292.7100%44 948.1100%44 285.1100%44 758.8100%(1) In 2016, the amount paid out was EUR 184.8 million less due to suspended amounts for France (EUR 175.4 million) and Poland (EUR 9.4 million).(2) In 2017, the amount paid out was EUR 3.0 million less due to suspended amounts for Poland. For France the suspended amount (EUR 4.8 million) has been completely reimbursed.(3) SRF : Sugar Restructuring Fund.  Payments made on the basis of the assigned revenue foreseen in article 11 of Regulation 320/2006. Temporary restructuring amounts in the sugar sector.(4) Expenditure made directly by the Commission.SRF (3)EAGFEAGFEAGFEAGFTOTAL EAGFMember State201120122013201420152016 (1)2017 (2)EAGFSRF (3)EAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDANNEX  11   EVOLUTION  OF  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  EXPENDITURE  BY  MEMBER  STATE   -   2011  to  2017 Financial yearsMember StateEU 28TOTALEAGFSRF (3)TOTALEAGF 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment Appropriations In EUR millionMEASURE201120122013201420152016201705 03 01 01  SPS (single payment scheme)31 081.82631 080.52931 393.93330 834.24029 281.97243.41619.03305 03 01 02  SAPS (single area payment scheme)5 084.2805 915.6826 681.1977 366.4377 770.3004 032.3844 068.12305 03 01 03  Separate sugar payment270.215281.153280.142274.493277.5430.1650.33005 03 01 04  Separate fruit and vegetables payment12.17712.33212.29011.94212.1500.0950.00005 03 01 05  Specific support (article 68) — Decoupled direct payments381.891376.755463.237457.416500.566-2.2710.27905 03 01 06  Separate soft fruit payment--11.48011.37111.4240.0000.00005 03 01 07  Redistributive payment----440.0521 237.0731 615.67205 03 01 10  Basic payment scheme (BPS)-----17 857.57517 540.16105 03 01 11  Payment for agricultural practices beneficial for the climate and the environment-----11 716.39911 767.13305 03 01 12  Payment for farmers in areas with natural constraints-----2.7942.76305 03 01 13  Payment for young farmers-----317.041352.78705 03 01 99  Other (decoupled direct payments)0.000-0.985-0.169-3.843-0.523-0.579-0.11505 03 01   Decoupled direct payments36 830.38837 665.46538 842.10938 952.05538 293.48535 204.09135 366.16605 03 02 01  Crop area payments3.7543.4143.618----05 03 02 04  Supplementary aid for durum wheat: traditional production zones-0.634-0.8380.191----05 03 02 05  Production aid for seeds23.21622.4160.189----05 03 02 06  Suckler-cow premium931.759933.971921.054899.017880.8160.6050.39605 03 02 07  Additional suckler-cow premium50.11949.78848.97847.36948.2770.0160.03005 03 02 08  Beef special premium71.61572.7260.149----05 03 02 09  Beef slaughter premium — Calves7.6657.3430.004----05 03 02 10  Beef slaughter premium — Adults51.63650.4730.410----05 03 02 13  Sheep and goat premium23.05322.34021.13921.86721.5590.3260.21305 03 02 14  Sheep and goat supplementary premium7.0206.8246.8216.7846.8400.0520.01205 03 02 18  Payments to starch potato producers81.221100.4870.135----05 03 02 19  Area aid for rice154.271152.8400.265----05 03 02 21  Aid for olive groves2.4421.2600.284----05 03 02 22  Tobacco premium0.2570.0980.038----05 03 02 23  Hops area aid0.0000.0000.000----05 03 02 24  Specific quality premium for durum wheat0.246-0.1610.347----05 03 02 25  Protein crop premium49.64043.5640.719----05 03 02 26  Area payments for nuts87.64487.7140.786----05 03 02 27  Aid for energy crops1.1890.201-----05 03 02 28  Aid for silkworms0.4030.3560.4150.3980.440--05 03 02 36  Payments for specific types of farming and quality production123.321113.8831.3070.0810.088--05 03 02 39  Additional amount for sugar beet and cane producers45.22523.00720.94018.5130.174--05 03 02 40  Area aid for cotton247.266245.812242.262231.805244.017243.861233.79905 03 02 41  Transitional fruit and vegetables payment — Tomatoes139.34920.4340.740----05 03 02 42  Transitional fruit and vegetables payment — Other products than tomatoes55.66634.72834.2930.0180.174--05 03 02 43  Transitional soft fruit payment10.72810.9570.007----05 03 02 44  Specific support (article 68) — Coupled direct payments747.991785.5141 046.5061 062.3631 397.9525.4400.64405 03 02 50  POSEI — Community support programmes415.970411.085457.955409.732410.893410.729410.11205 03 02 51  POSEI — Other direct payments and earlier regimes0.1380.0100.000----05 03 02 52  POSEI — Aegean Islands17.27417.89816.15616.31615.72916.05916.39405 03 02 60  Voluntary coupled support scheme3 800.5573 898.82905 03 02 61  Small farmers scheme907.7081 201.07405 03 02 99  Other (direct payments)-2.402-4.216-9.714-6.672-6.416-0.674-2.09505 03 02   Other direct payments 3 347.0443 213.9272 815.9952 707.5913 020.5445 384.6785 759.40805 03 03   Additional amounts of aid0.5970.6380.1730.0330.0430.0060.00305 03 09   Reimbursement of direct payments in relation to financial discipline----853.965395.357425.580TOTAL  EAGF  DIRECT  PAYMENTS  EXPENDITURE 40 178.03040 880.03041 658.27741 659.67942 168.03840 984.13141 551.156DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF -  EUROPEAN AGRICULTURAL GUARANTEE FUNDANNEX  12EAGF -  EVOLUTION  OF  EXPENDITURE  FOR  DIRECT  PAYMENTS  BY  MEASURE  2011 to 2017 Financial yearsBUDGET LINE 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTHEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS-95.7295.72102.27%--189.47-189.4797.35%-1.571.579.06%-0.090.090.35%RICE----------------SUGAR-0.430.430.46%-0.000.000.00%--------OLIVE OIL7.93-7.938.47%----12.19-12.1970.12%17.20-17.2068.54%FIBRE FLAX AND HEMP0.05-0.050.05%1.25-1.25-0.64%0.05-0.050.26%----FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL1.2011.0612.2613.10%0.311.621.92-0.99%0.040.110.150.85%0.70-0.702.81%MILK PRODUCTS13.23-36.52-23.29-24.88%8.25-72.91-64.6733.22%7.82-10.21-2.39-13.75%7.10-7.1028.30%BEEF MEAT----0.01-0.010.00%--------SHEEP AND GOAT MEAT----------------PIG MEAT0.49-0.490.52%56.32-56.32-28.94%5.82-5.8233.47%----22.8970.6966.13-260.7725.91-8.5225.010.09TOTAL HEADINGPrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storagePrivate storagePublic storageCEREALS----------------RICE----------------SUGAR----------------OLIVE OIL-0.05--0.05-0.97%-0.01--0.01-0.04%-0.10--0.10-0.19%----FIBRE FLAX AND HEMP----------------FRUIT AND VEGETABLES----------------WINE-GROWING SECTOR /  ALCOHOL1.01-1.0119.81%---------0.13--0.13-0.48%MILK PRODUCTS4.14-4.1481.17%6.800.136.9237.61%14.577.0821.6541.34%16.699.5826.2795.25%BEEF MEAT----------------SHEEP AND GOAT MEAT----------------PIG MEAT----11.49-11.4962.43%30.82-30.8258.85%1.44-1.445.23%5.100.0018.280.1345.287.0818.009.58TOTAL TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %5.1018.4152.3627.58in EUR Million201420152016201793.59-194.6317.3825.102010201120122013TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %TOTAL STORAGE &  %DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  13Evolution  of  EAGF  storage expenditure   2010   -   2017in EUR Million 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTCommitment Appropriations2011-194.6179.440 178.03 428.3385.6-6.6201217.4146.740 880.03 344.5359.8-2.8201325.162.441 658.33 217.2340.2-1.020145.14.541 659.72 579.645.2-1.4201518.40.342 168.0*2 698.064.7-1.3201652.40.640 984.1*3 185.263.9-1.0201727.60.041 551.2*3 061.1119.4-0.5* Includes reimbursement of direct payments in relation to financial discipline (budget article 05 03 09)44 948.144 285.144 758.8DIRECT MANAGEMENT PAYMENTSRURAL DEVELOPMENT43 970.144 745.645 302.144 292.7OTHER  MARKET  MEASURESFINANCIAL YEARBUDGET EXECUTIONSTORAGEEXPORT REFUNDSDIRECT PAYMENTSin EUR MillionDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  14EVOLUTION  of  THE  BREAKDOWN  of  EAGF  EXPENDITURE  -  2011  to  2017 Financial years 
 
 
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Directorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTC-341/17PEL-51 669 769.67C-4/17PCZ-2 123 199.04C-587/17PBE-9 601 619.00C-588/17PES-1 793 798.22T-135/15IT-93 304 842.09T-139/15HU-11 709 400.00T-156/15 (*)FR-398 394 729.09T-22/17PT-1 664 671.74T-233/17PT-2 587 860.01T-237/17ES-4 626 033.02T-239/17DE-1 964 861.71T-241/17PL-25 708 035.13T-260/16SE-8 811 286.44T-272/16EL-170 678 326.72T-31/17PT-660 202.73T-34/16LT-1 113 589.65T-459/16ES-270 544 889.65T-462/16PT-29 957 339.70T-463/16PT-8 984 891.60T-474/17PT-3 674 018.51T-480/17EL-1 182 054.17T-49/17ES-13 619 342.01T-505/15HU-6 324 349.33T-506/15EL-317 961 533.61T-507/15PL-55 517 499.79T-508/15LT-1 938 300.08T-51/17PL-115 800 948.62T-518/15FR-98 276 627.35T-598/17IT-197 205 494.45T-602/17ES-7 097 397.27T-603/17LT-4 207 894.93T-609/17FR-120 901 216.61T-627/16CZ-30 203 358.18Total-2 069 809 380.12(*) case T-156/15: provisional informationDIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTEAGF- EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX  15APPEALS AGAINST CLEARANCE DECISIONS PENDING ON 15 October 2017Case Number Member StateChallenged amount EUR 
 
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DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENTDirectorate R. ResourcesR.1. Budget management; BFOREAGF - 2017 FINANCIAL REPORTin EURNet amountDecision1996199719981999200020012002200320042005200620072008200920102011201220132014201520162017none01-83 054 435-7 131 298-90 185 73202-13 311 662-18 226 098-2 733 351-34 271 1100322 771 906-114 718-11 06922 646 11804-98 528 712-81 074 303-12 075 505-1 538 993-18 862 645-212 080 15805-145 223 126-101 832 563-50 058 953-755 888-20 646 850-318 517 38106-214 524 435-41 361 007-76 343 689-17 652 999-131 9742 963 598-347 050 50707-11 542 972-24 958 808-33 087 130-73 018-1 011 3631 694 051-68 979 24008-26 772 539-32 161 986-58 934 52509-1 071 347-14 337 178-28 082 868-7 047 977-50 539 37010-13 904 255-35 975 338-27 633 632-30 670 883-17 926 290-3 349 02917 438 195-112 021 2331129 795 787-1 070 339-3 252 135-61 046 822-23 522 407-959 4648 146 987-51 908 392121 292 520-1 215 710-5 544 280-28 501 527-48 607 296-4 855 33114 859 727-72 571 896130-10 147 020-58 872 853-75 734 735-49 025-144 803 63414-10 506-667 462-22 392 846-35 254 343-34 888 094-227 860-93 441 11115142 100-1 048 738-5 901 676-20 482 880-57 438 772-58 960 777519 897-143 170 84716-2 292-20 430 653-45 495 164-27 898 712-26 036 155-119 862 97517-805 732-9 865 232-31 967 868-37 051 035-37 238 361-116 928 22718-67 627-8 003 122-9 374 864-44 344 419-109 777 413-61 302 433-44 562 083-954 0111 803 537174 307-276 408 1281914 582 116-4 636 597-30 372 982-55 144 896-51 654 090-28 846 188-567 688-156 640 3252013 904 25318 093 5458 724 133-6 143 521-65 105 395-31 536 609-25 356 103-87 419 69521213 766134 056-21 538 375-14 087 660-28 666 764-18 292 966-14 322 21941 885-96 518 27822-21 048-703 696-36 788 788-60 297 860-24 976 533-25 836 536-13 307 666-161 932 12823-13 809 328-23 236 251-78 824 594-79 426 016-61 966 358-6 074 366-131 999-263 468 91224-1 337 421-16 231 749-14 436 832-8 303 879-43 915 175-76 747 383-723 000-32 894-161 728 33325-1 350 020532 685435 83811 032-41 543 650-37 678 743-28 561 232-30 487 525-1 275 633-139 917 24926-213 766-131 494-47 404 942-84 660 007-49 122 288-9 566 622-17 910 639-13 533 864-3 265 026-59 138-225 867 78627-1 195-33 756 287-34 043 995-7 057 151-3 153 443-3 775 871-81 787 94328586 211237 623-67 271-361 363-22 900 098-127 363 179-158 923 155-100 469 222-409 260 454291 865 093-20 701 517-124 200 751-147 169 617-47 592 801-31 437 849-411 435-369 648 87630-34 848 795-41 579 595-44 682 016-6 393 153-50 641-127 554 20031244 925-9 792 414-37 424 463-6 586 943-18 629 814-45 915 331-54 389 338-5 182 178-177 675 5543267 627228 769306 5603 135 8921 321 1153 352 214-822 409-15 111 029-15 322 780-71 524 565-148 330 635-36 303 355-14 520-279 017 11533-5 086 443-109 359 311-92 122 601-18 845 966-225 414 32134-1 263 139-1 351 454-1 355 809-14 257 072-15 644 126-40 527 669-58 068 686-91 234 974-236 041 395-57 719 963-13 068-517 477 35535-26 033-34 192 262-71 417 150-126 304 465-41 536 676-142 474 549-61 973 386-477 924 52136-1 337 350-30 895 888-67 721 240-63 945 759-36 731 270-2 111 369-757 044-203 499 9193716 220 42317 142 1731 057 694-8 697-10 712 595-15 006 673-18 043 319-23 002 405-10 505 501-18 621-42 877 52038-33 551-29 712 692-42 893 208-90 190 761-9 466 1501 715 093-251 518 160-422 099 4293947 311 46715 347 93147 950 315145 555-1 123 873-10 058 997-51 953 199-73 364 156-12 735 459-38 480 41640-8 707 231-11 974 997-12 726 944-20 429 464-13 403 917-33 295 326-62 175 761-54 430 834-61 965 462-1 973 993-281 083 92941-5 058 073-10 026 975-28 192 003-818 576-84 948 995-1 001 379-56 764-317 664820 822-129 599 60742-1 901 396-1 883 475-3 376 521-4 530 070-15 012 441-41 331 726-50 247 793-23 284 146-22 272-141 589 84043239 046-22 298 185-87 940 407-110 600 900-71 852 344-1 090 4390-293 543 229442 003 190-67 391 609-73 005 423-80 640 195-64 628 974-9 578 041-169-293 241 22145-185 469-253 547-117 709-1 505 988-1 711 325-11 645 249-11 933 134-13 996 217-41 348 63746-61 254-88 154 310-1 411 686-342 04721 336 120-68 633 177475 295 3275 424 7885 871 6865 973 169-64 979 156-58 149 338-272 280 997-222 264 849-243 876 465-247 040 418-157 081 644-1 243 107 89748-501 446-96 733-3 363 561-4 146 147-15 035 101-149 478 407-255 612 986-250 472 402-20 205 175-352 681-699 264 63949-1 411 061-195 289-995 150-11 510 061-81 290 738-56 095 846-37 333 976-32 289 148-10 527 852-4 986 573-1 785 340-238 421 034501 901 3961 883 4752 408 081-3 717 3244 984 762-37 069-6 346 634-11 516 245-45 361 768-47 882 617-246 984 158-117 144 761-38 524 608-506 337 470517 437 218-25 662 282-74 691 098-79 262 744-192 406 220-180 954 122-569 589-546 108 838524 739 1018 549 553-39 189 779-2 744 740-92 258 049-106 489 000-18 543 530-2 702 053-72 630-248 711 12753-406 258-699-9 595-6 521 237-17 319 721-44 734 107-10 381 201-7 616 383-4 975 238-3 321 017-95 285 45654-4 508 415-95 689 137-23 558 24430 668 154-18 748 590-142 489 166-49 551 588-10 359 574-5 998 376-1 993 590-322 228 526Grand Total-524 373 454-337 234 849-235 331 035-280 528 243-476 096 923-653 880 199-503 123 897-569 061 551-630 854 155-610 492 921-835 085 195-854 607 640-853 724 782-929 522 519-739 214 724-748 361 319-916 072 131-790 862 020-337 316 479-52 900 984-2 066 2200-223 032 067-12 103 743 306The amounts are excluding the overlapping financial corrections.Financial yearTOTALEAGF   -  EUROPEAN  AGRICULTURAL  GUARANTEE  FUNDANNEX 16Financial corrections (net) in decisions 1-54 from financial year 1996 - 2017