CELEX: 31987D0469
Language: en
Date: 1987-08-18 00:00:00
Title: 87/469/EEC: Commission Decision of 18 August 1987 on the clearance of the accounts presented by the member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee section, expenditure for 1985

12. 9 . 87                                Official Journal of the European Communities                             No L 262/35
                                                    COMMISSION DECISION
                                                        of 18 August 1987
                    on the clearance of the accounts presented by the Member States in respect of
                    the European Agricultural Guidance and Guarantee Fund, Guarantee Section,
                                                       expenditure for 1985
                                                           (87/469/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,                         by the Commission when the accounts are cleared must
                                                                    be charged in respect of the year during which the clear­
                                                                    ance takes place ;
Having regard to the Treaty establishing the European
Economic Community,
                                                                    Whereas, under Articles 2 and 3 of Regulation (EEC) No
                                                                    729/70, only refunds on exports to third countries and
Having regard to Council Regulation (EEC) No 729/70 of              intervention to stabilize agricultural markets, respectively
21 April 1970 on the financing of the common agricul­               granted and undertaken according to Community rules
tural policy ('), as last amended by Regulation (EEC) No            within the framework of the common organization of
3769/85 (2), and in particular Article 5 (2) thereof,               agricultural markets, may be financed ; whereas the
                                                                    inspections carried out show that a part of the expendi­
                                                                    ture declared by the Member States does not meet these
After consulting the Fund Committee,                                conditions and therefore must be disallowed ; whereas the
                                                                    amounts declared by each of the Member States
                                                                    concerned, those recognized as chargeable to the EAGGF,
                                                                    Guarantee Section, and the differences between the two
Whereas, under Article 5 (2) (b) of Regulation (EEC) No             amounts and the differences between the expenditure
729/70, the Commission, on the basis of the annual
                                                                    recognized as chargeable to the EAGGF, Guarantee
accounts presented by the Member States, clears the                 Section, and that charged in respect of the year are shown
accounts of the authorities and bodies referred to in               in the Annex to this Decision :
Article 4 of that Regulation ;
Whereas the Member States have transmitted to the
                                                                    Whereas the Member States have been fully informed of
Commission the documents required to clear the                       the corrections made to their accounts, and have been
accounts for 1985 and the latter has carried out on-the­
                                                                     able to give their views thereon ;
spot inspections as provided for in Article 9 (2) of Regula­
tion (EEC) No 729/70 ;
                                                                    Whereas, with regard to Belgium, Germany and Italy,
Whereas Article 8 of Commission Regulation (EEC) No                  certain amounts shown in the Annex are not covered by
 1723/72 of 26 July 1972 on the clearance of the accounts            this Decision since further verification is required ;
of the European Agricultural Guidance and Guarantee                 whereas these amounts must therefore be deducted from
Fund, Guarantee Section (3), as last amended by Regula­              the expenditure declared in respect of the present year ;
tion (EEC) No 422/86 (4), provides that the Decision to              whereas in addition, as regards Denmark, Italy, Germany
clear the accounts must include the determination of the             and the Netherlands the possible financial consequences
amount of expenditure incurred in each Member State                  resulting from the non-application of the system of addi­
during the financial year in question recognized as char­            tional levies in the milk sector or from its incorrect appli­
geable to the Fund, Guarantee Section, and also the deter­           cation should be the subject of reexamination ;
mination of the amount of the Community's financial
resources still available in each Member State ; whereas
Article 99 of the Financial Regulation of 21 December
 1977 (*) stipulates that the differences between the expen­
diture charged to the accounts for the relevant year under           Whereas expenditure disallowed for France comprised an
Article 98 of the Financial Regulation and that recognized           amount of 5 545 200 French francs concerning the sales
                                                                     for export of cereals from intervention ; that expenditure
                                                                     disallowed for Italy comprised an amount of
 ') OJ  No   L 94, 28 . 4. 1970, p. 13.                              28 263 175 121 Italian lire concerning consumption aid
 2) OJ  No   L 362, 31 . 12. 1985, p. 17.                            for olive oil and an amount of 2 566 493 608 Italian lire
(3) OJ  No   L 186, 16. 8 . 1972, p. 1 .
(4) OJ  No   L 48 , 26. 2. 1986, p. 31 .                             concerning export refunds, these amounts must be
0   OJ  No   L 356, 31 . 12. 1977, p. 1 .                            charged to the Member State under this Decision ;
 ---pagebreak--- No L 262/36                             Official Journal of the European Communities                                 12. 9 . 87
whereas the special circumstances of these cases, however,        Whereas this Decision is without prejudice to any finan­
justify reexamination by the Commission of the disallo­           cial consequences resulting, during a subsequent accounts
wance during the present clearance, provided the Member           clearance procedure, from current investigations underway
State provides the necessary evidence by 16 November              at the time of this Decision, from irregularities within the
1987 at the latest ; whereas this period is nevertheless          meaning of Article 8- of Regulation (EEC) No 729/70 or
fixed for 9 September 1987 as concerns the abovemen­              from judgments of the Court of Justice in cases now
tioned export refunds ; whereas the present Decision is           pending and relating to matters covered by this Decision,
nonetheless immediately executory ;
Whereas, when clearing the accounts for preceding years,          HAS ADOPTED THIS DECISION :
the Commission deferred its decision as to the validity of
certain expenditure, and stated that it might either recog­                                 Article 1
nize a further part of all of the expenditure disallowed, or
reach a definite conclusion on certain expenditure provi­         The Member States' accounts, concerning expenditure
sionally financed ; whereas the present Decision rules as         financed by the EAGGF, Guarantee Section, in respect of
to the further action to be taken with regard to these             1984 are hereby cleared as indicated in the Annex to this
cases, the details of which have been notified to the              Decision .
Member States ;
                                                                                            Article 2
Whereas, pursuant to Council Regulation (EEC) No
 1078/77 of 17 May 1977 setting up a system of milk               The expenditure chargeable to the Member State shown
non-marketing and dairy herd conversion premiums ('), as          at line 2 (e) of column (c) of the Annex for each of the
last amended by Regulation (EEC) No 1300/84 (2), 60 %             Member States must be paid to the account referred to in
of the expenditure relating to these schemes is chargeable        Article 1 ( 1 ) of Regulation (EEC) No 3184/83 or to the
to the EAGGF Guarantee Section and 40 % is chargeable              account of the paying department or agency within one
to the Guidance Section ; whereas these schemes rank as            month of the notification of this Decision . Should a
intervention within the meaning of Article 3 of Regula­            Member State be entitled to payment of additional expen­
tion (EEC) No 729/70 and constitute a common measure               diture, it shall draw the amount shown in line 2 (e) of
within the meaning of Article 6 ( 1 ) of that Regulation ;         column (c) in the Annex from one of the abovementioned
whereas it is therefore necessary to include Guidance              accounts, within the same time limit.
 Section expenditure when clearing the accounts in respect
of expenditure financed by the EAGGF ;                                                      Article 3
Whereas this decision is without prejudice to any finan­           This Decision is addressed to the Member States with the
 cial consequences which may be drawn in any subsequent            exception of Spain and Portugal.
 clearance of accounts in respect of national aids or infrin­
gements for which the procedures started under Articles
 93 and 169 of the Treaty are now being implemented or             Done at Brussels, 18 August 1987.
were terminated after 18 November 1986 or to any conse­
 quences relating to infringements committed in 1985 or                                        For the Commission
 to national aids incompatible with the Treaty paid in                                          Frans ANDRIESSEN
 1985 and liable to affect EAGGF expenditure during a
year subsequent to 1985 ;                                                                          Vice-President
 (') OJ No L 131 , 26. 5 . 1977, p. 1 .
 (2) OJ No L 125, 12. 5 . 1984, p. 3 .
 ---pagebreak--- 12. 9 . 87                                   Official Journal of the European Communities                            No L 262/37
                                                                    ANNEX
                                                                                                                             (in Bfrs)
                                                                             EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except  Expenditure relating
                                                                                           to Regulation (EEC)   Total (a + b)
                      Member State : Belgium                          expenditure relating     No 1078 /77
                              ( 1985)                                to Regulation (EEC)
                                                                           No 1078 /77
                                                                                 a                 (b)                  c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       41 132 018 672         51 356 614       41 183 375 286
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                   0                 0                    0
    (c) Expenditure declared, excluded from the present
         clearance                                                       1 316 798 635                    0      1 316 798 635
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          39 815 220 037         51 356 614       39 866 576 651
    (e) Expenditure disallowed                                                 6 975 502                  0           6 975 502
     (f) Financial consequences of previous years                                       0                 0                    0
    (g) Total expenditure recognized (d — e + f)                        39 822 195 539         51 356 614       39 873 552 153
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1985                 41 162 492 038         51 356 614       41 213 848 652
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                         0                 0                     0
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                          1 316 798 635                   0       1 316 798 635
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          39 845 693 403         51 356 614       39 897 050 017
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')             23 497 864                   0          23 497 864
3 . Funds available
    (a) Amount available after preceding clearance of
         accounts                                                             15 928 423       26 021 942            41 950 365
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                                   0                 0                     0
    (c) Advance payments received in respect of the year                41 102 594 532         25 600 000       41 128 194 532
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                     1 316 798 635                   0       1 316 798 635
    (e) Total amounts available for the year (a + b + c
          - d)                                                          39 801 724 320         51 621 942       39 853 346 262
     (f) Expenditure recognized ( lg)                                   39 822 195 539         51 356 614       39 873 552 153
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                              - 20 471 219           265 328          - 20 205 891
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/38                                 Official Journal of the European Communities                                      12. 9 . 87
                                                                                                                                (in Dkr)
                                                                             EAGGF
                                                                        Guarantee Section
                                                                       expenditure, except   Expenditure relating
                     Member State : Denmark                           expenditure relating   to Regulation (EEC)    Total (a + b)
                                                                                                 No 1078/77
                              ( 1985)                                 to Regulation (EEC)
                                                                           No 1078/77
                                                                               W                  •   (b)                 (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect '
         of the present clearance                                      6 669 914 184,13         53 499 063,96     6 723 413 248,09
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                0,00                 0,00                  0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                   0,00                 0,00                  0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          6 669 914 184,13        53 499 063,96     6 723 413 248,09
    (e) Expenditure disallowed                                           - 55 206 844,63                  0,00     - 55 206 844,63
     (f) Financial consequences of previous years                                    0,00                 0,00                  0,00
    (g) Total expenditure recognized (d — e + f)                        6 614 707 339,50        53 499 063,96     6 668 206 403,46
2. Expenditure chargeable to the Member State                                              I
    (a) Expenditure charged in respect of the year 1985                 6 668 536 824,35        53 499 063,96     6 722 035 888,31
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                      0,00                 0,00                  0,00
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                     0,00                 0,00                  0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          6 668 536 824,35        53 499 063,96     6 722 035888,31
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')           53 829 484,85                  0,00       53 829 484,85
3 . Funds available                                               ||||
    (a) Amount available after preceding clearance of
         accounts                                                         194 990 068,17            -2 077,07       194 987 991,10
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                                0,00                 0,00                  0,00
    (c) Advance payments received in respect of the year                6 617 559 792,00        53 499 724,07     6 671 059 516,07
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                 0,00                0,00                  0,00
    (e) Total amounts available for the year (a 4- b + c
          - d)                                                          6 812 549 860,17        53 497 647,00     6 866 047 507,17
     (f) Expenditure recognized ( lg)                                   6 614 707 339,50        53 499 063,96     6 668 206 403,46
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                             197 842 520,67            -1 416,96       197 841 103,71
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                   Official Journal of the European Communities                            No L 262/39
                                                                                                                            (in DM)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except
                                                                                          Expenditure relating
                                                                     expenditure relating to Regulation (EEC)    Total (a + b)
                      Member State : Germany                                                  No 1078 /77
                               ( 1985)                               to Regulation (EEC)
                                                                          No 1078/77
                                                                               (a)                 (b)                 (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
          of the present clearance                                    8 037 383 385,07       78 274 978,78     8 115 658 363,85
    (b) Expenditure declared during the preceding year but
          excluded from that clearance                                              0,00               0,00                 0,00
    (c) Expenditure declared, excluded from the present
          clearance                                                       26 663 978,73                0,00        26 663 978,73
    (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                        8 010 719 406,34      78 274 978,78     8 088 994 385,12
    (e) Expenditure disallowed                                           -3 919 999,31                 0,00       -3 919 999,31
     (f) Financial consequences of previous years                                    0,00              0,00                 0,00
    (g) Total expenditure recognized (d — e + f)                       8 006 799 407,03      78 274 978,78     8 085 074 385,81
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1985                8 035 746 989,58      78 274 978,78     8 114 021 968,36
    (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                                     0,00              0,00                 0,00
    (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                          26 663 978,73               0,00        26 663 978,73
    (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                        8 009 083 010,85      78 274 978,78     8 087 357 989,63
    (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')           2 283 603,82               0,00         2 283 603,82
3 . Funds available                                                                       ||l
    (a) Amount available after preceding clearance of
          accounts                                                        -3 559 835,19       7 887 656,19          4 327 821,00
    (b) Advance payments for the year 1984 concerning
          expenditures excluded from the 1984 clearance of
          the accounts                                                               0,00              0,00                 0,00
     (c) Advance payments received in respect of the year              8 065 300 000,00      74 872 343,81      8 140 172 343,81
     (d) Advance payments for the year 1985 concerning
          expenditures excluded from the present clearance of
          the accounts                                                     26 663 978,73               0,00        26 663 978,73
     (e) Total amounts available for the year (a + b + c
           - d)                                                        8 035 076 186,08      82 760 000,00      8 117 836 186,08
      (f) Expenditure recognized (lg)                                  8 006 799 407,03      78 274 978,78      8 085 074 385,81
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                             28 276 779,05       4 485 021,22        32 761 800,27
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/40                                 Official Journal of the European Communities                                  12. 9 . 87
                                                                                                                              (in Dr)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except Expenditure relating
                                                                                          to Regulation (EEC)   Total (a + b)
                      Member State : Greece                          expenditure relating     No 1078/77
                              ( 1985)                                to Regulation (EEC)
                                                                         No 1078 /77
                                                                               (a)                (b)                 (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                      121 318 799 909             0           121 318 799 909
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                  0           0                            0
    (c) Expenditure declared, excluded from the present
         clearance                                                                     0.          0                            0
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                         121 318 799 909             0           121 318 799 909
    (e) Expenditure disallowed                                         -1 175 990 522              0           -1 175 990 522
     (f) Financial consequences of previous years                                      0           0                            0
    (g) Total expenditure recognized (d — e + f)                       120 142 809 387             0           120 142 809 387
2. Expenditure chargeable to the Member State                     ||
    (a) Expenditure charged in respect of the year 1985                121 254 756 006             0           121 254 756 006
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                        0           0                            0
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                        0          0                            0
    (d) Total expenditure charged, coming under th£ present
         clearance (a + b — c)                                         121 254 756 006             0           121 254 756 006
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')          1 111 946 619            0              1 111 946 619
3 . Funds available
    (a) Amount available after preceding clearance of
         accounts                                                        4 943 885 522             0              4 943 885 522
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from (the 1984 clearance of
         the accounts                                                                   0          0                            0
    (c) Advance payments received in respect of the year               120 519 907 542             0           120 519 907 542
     (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                   0          0                            0
    (e) Total amounts available for the year (a + b + c
          - d)                                                         125 463 793 064              0          125 463 793 064
     (f) Expenditure recognized ( lg)                                  120 142 809 387             0           120 142 809 387
     (g) Funds available after clearance of the accounts of the
         present year (e — f)                                             5 320 983 677             0             5 320 983 677
(') In the event of payment to a Member State, this is indicated by the sign :
 ---pagebreak--- 12. 9. 87                                    Official Journal of the European Communities                             No L 262/41
                                                                                                                               (in FF)
                                                                           EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except  Expenditure relating
                       Member State : France                          expenditure relating to Regulation (EEC)    Total (a + b)
                                                                                               No 1078/77
                              (1985)                                 to Regulation (EEC)
                                                                         No 1078 /77
                                                                               (a)                  (b)                 (c)
                                                                                                  -
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                     31 638 831 574,36       65 515 006,03     31 704 346 580,39
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                0,00               0,00                 0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                   0,00               0,00                 0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                        31 638 831 574,36       65 515 006,03     31 704 346 580,39
    (e) Expenditure disallowed                                         - 140 216 028,42                 0,00     - 140 216 028,42
     (f) Financial consequences of previous years                                    0,00               0,00                 0,00
    (g) Total expenditure recognized (d — e + f)                      31 498 615 545,94       65 515 006,03     31 564 130 551,97
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1985               31 520 803 611,31       65 515 006,03     31 586 318 617,34
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                      0,00               0,00                 0,00
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                      0,00              0,00                 0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                        31 520 803 611,31       65 515 006,03     31 586 318 617,34
    (e) Expenditure chargeable to or payable to the Member                                                                      1
         State following clearance of the accounts (2d — lg) (')          22 188 065,37                 0,00        22 188 065,37
3 . Funds available                                               li
    (a) Amount available after preceding clearance of
         accounts                                                        349 097 335,74        - 207 388,69        348 889 947,05
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                                 0,00              0,00                  0,00
    (c) Advance payments received in respect of the year              31 486 179 208,48       68 107 388,69     31 554 286 597,17
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                 0,00              0,00                  0,00
     (e) Total amounts available for the year (a + b 4- c
          - d)                                                        31 835 276 544,22       67 900 000,00     31 903 176 544,22
     (f) Expenditure recognized (lg)                                  31 498 615 545,94       65 515 006,03     31 564 130 551,97
     (g) Funds available after clearance of the accounts of the
         present year (e — f)                                            336 660 998,28 ,      2 384 993,97        339 045 992,25
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/42                                  Official Journal of the European Communities                                     12. 9 . 87
                                                                                                                               (in £ Irl)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except   Expenditure relating
                      Member State : Ireland                         expenditure relating   to Regulation (EEC)     Total (a + b)
                                                                                                No 1078/77
                              ( 1985)                                to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                  (b)                   (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       835 813 717,09         3 084 603,83      • 838 898 320,92
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                              0,00                 0,00                   0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                  0,00                 0,00                  0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          835 813 717,09         3 084 603,83        838 898 320,92
    (e) Expenditure disallowed                                            - 516 283,12                   0,00        - 516 283,12
     (f) Financial consequences of previous years                                   0,00                 0,00                  0,00
    (g) Total expenditure recognized (d — e + f)                        835 297 433,97         3 084 603,83        838 382 037,80
2. Expenditure chargeable to the Member State                     ||I
    (a) Expenditure charged in respect of the year 1985                 835 296 268,75         3 084 603,83        838 380 872,58
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                     0,00                 0,00                  0,00
    (c) Expenditure charged in respect, of the present year,
         but excluded from the present clearance                                    0,00                 0,00                  0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          835 296 268,75         3 084 603,83        838 380 872,58
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')             -1 165,22                   0,00           -1 165,22
3 . Funds available                                               \                       I
    (a) Amount available after preceding clearance of
         accounts                                                        - 2219056,11             60 433,20         -2 158 622,91
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                               0,00                 0,00                  0,00
    (c) Advance payments received in respect of the year                833 964 775,39         3 024 566,80        836 989 342,19
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                               0,00                 0,00                  0,00
    (e) Total amounts available for the year (a + b + c
          - d)                                                          831 745 719,28         3 085 000,00        834 830 719,28
     (f) Expenditure recognized ( lg)                                   835 297 433,97         3 084 603,83        838 382 037,80
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                            -3 551 714,69                396,17        -3 551 318,52
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                   Official Journal of the European Communities                               No L 262/43
                                                                                                                                (in Lit)
                                                                           EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except
                                                                                            Expenditure relating
                                                                                            to Regulation (EEC)     Total (a + b)
                        Member State : Italy                         expenditure relating '     No 1078 /77
                               ( 1985)                               to Regulation (EEC)
                                                                         No 1078 /77
                                                                               (a)                  (b)                   (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
          of the present clearance                                   4 939 704 386 843               0           4 939 704 386 843
    (b) Expenditure declared during the preceding year but
          excluded from that clearance                                                   0           0                             0
    (c) Expenditure declared, excluded from the present
          clearance                                                      79 270 308 278              0              79 270 308 278
    (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                      4 860 434 078 565               0           4 860 434 078 565
    (e) Expenditure disallowed                                           51 404 987 556              0               51 404 987 556
     (f) Financial consequences of previous years                                        0           0                             0
    (g) Total expenditure recognized (d — e + f)                     4 809 029 091 009 -             0           4 809 029 091 009
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1985               4 915 323 508 260              0           4 915 323 508 260
    (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                                         0           0                             0
    (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                        79 270 308 278              0               79 270 308 278
    (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                       4 836 053 199 982              0           4 836 053 199 982
    (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')        27 024 108 973              0               27 024 108 973
3 . Funds available
    (a) Amount available after preceding clearance of
          accounts                                                       75 530 014 794               0              75 530 014 794
    (b) Advance payments for the year 1984 concerning
          expenditures . excluded from the 1984 clearance of
          the accounts                                                                   0            0                            0
     (c) Advance payments received in respect of the year             4 866 928 101 944               0          4 866 928 101 944
     (d) Advance payments for the year 1985 concerning
          expenditures excluded from the present clearance of
          the accounts                                                   79 270 308 278               0              79 270 308 278
     (e) Total amounts available for the year (a + b 4- c
           - d)                                                       4 863 187 808 460               0          4 863 187 808 460
      (f) Expenditure recognized (lg)                                 4 809 029 091 009               0          4 809 029 091 009
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                           54 158 717 451               0              54 158 717 451
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/44                                  Official Journal of the European Communities                                   12. 9 . 87
                                                                                                                              (in Lfrs)
                                                                             EAGGF
                                                                        Guarantee Section
                                                                       expenditure, except Expenditure relating
                    Member State : Luxembourg                         expenditure relating to Regulation (EEC)    Total (a + b)
                                                                                               No 1078/77
                              ( 1985)                                 to Regulation (EEC)
                                                                           No 1078 /77
                                                                                (a)                 (b)                 (c)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                         208 614 126          3 308 541          21 1 922 667
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                 0                  0                    o
    (c) Expenditure declared, excluded from the present
         clearance                                                                    0                  0                    0
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                            208 614 126          3 308 541          21 1 922 667
    (e) Expenditure disallowed                                               2 719 143                   0           2 719 143
     (f) Financial consequences of previous years                                     0                  0                    0
    (g) Total expenditure recognized (d — e + f)                          21 1 333 269         3 308 541          214 641 810
2. Expenditure chargeable to the Member State                     ||                                            I
    (a) Expenditure charged in respect of the year 1985                   208 633 046          3 308 541          211 941 587
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                       0                  0                    0
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                      0                  0                    0
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                            208 633 046          3 308 541          211 941 587
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')          -2 700 223                     0         -2 700 223
3 . Funds available                                                                                             I
    (a) Amount available after preceding clearance of
         accounts                                                            3 416 661            167 769            3 584 430
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                                 0                  0                    0
    (c) Advance payments received in respect of the year                  213 710 992          3 260 000           216 970 992
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                 0                  0                    0
    (e) Total amounts available for the year (a + b + c
          " d)                                                            217 127 653           3 427 769          220 555 422
     (f) Expenditure recognized ( lg)                                     211 333 269           3 308 541          214 641 810
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                                5 794 384            119 228            5913612
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                    Official Journal of the European Communities                            No L 262/45
                                                                                                                                (in Fl)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except  Expenditure relating
                     Member State : Netherlands                       expenditure relating to Regulation (EEC)    Total (a + b)
                                                                                               No 1078 /77
                               ( 1985)                               to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                 (b)                  (C)
1 . Expenditure recognized in respect of the year 1985
    (a) Expenditure declared by the Member State in respect
          of the present clearance                                     5 259 616 454,79       6 453 795,23      5 266 070 250,02
    (b) Expenditure declared during the preceding year but
          excluded from that clearance                                               0,00              0,00                  0,00
    (c) Expenditure declared, excluded from the present
          clearance                                                                  0,00              0,00                  0,00
    (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                        5 259 616 454,79       6 453 795,23      5 266 070 250,02
    (e) Expenditure disallowed                                           -3 676 596,82                  0,00      -3 676 596,82
     (f) Financial consequences of previous years                                    0,00               0,00                 0,00
    (g) Total expenditure recognized (d — e + f)                       5 255 939 857,97       6 453 795,23      5 262 393 653,20
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1985                5 260 774 057,21       6 453 795,23      5 267 227 852,44
    (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                                     0,00               0,00                 0,00
    (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                                    0,00               0,00                 0,00
    (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                        5 260 774 057,21       6 453 795,23      5 267 227 852,44
    (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')          4 834 199,24                 0,00        4 834 199,24
3 . Funds available
    (a) Amount available after preceding clearance of
          accounts                                                       210 118 020,92       1 951 792,17        212 069 813,09
    (b) Advance payments for the year 1984 concerning
          expenditures excluded from the 1984 clearance of
          the accounts                                                               0,00               0,00                 0,00
    (c) Advance payments received in respect of the year               5 201 775 710,82       6 245 000,00      5 208 020 710,82
    (d) Advance payments for the year 1985 concerning
          expenditures excluded from the present clearance of
          the accounts                                                               0,00               0,00                 0,00
     (e) Total amounts available for the year (a + b + c
           - d)                                                        5 411 893 731,74       8 196 792,17      5 420 090 523,91
      (f) Expenditure recognized ( lg)                                 5 255 939 857,97       6 453 795,23      5 262 393 653,20
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                           155 953 873,77       1 742 996,94        157 696 870,71
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/46                                  Official Journal of the European Communities                                     12. 9 . 87
                                                                                                                                    in n
                                                                             EAGGF
                                                                        Guarantee Section
                                                                       expenditure, except Expenditure relating
                  Member State : United Kingdom                       expenditure relating to Regulation (EEC)      Total (a + b)
                                                                                               No 1078/77
                              ( 1985)                                 to Regulation (EEC)
                                                                           No 1078 /77
                                                                               (a)                 (b)                    (c)
1 . Expenditure recognized in respect of the year 1985                                                          I
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       1 127 227 407,15      5 483 111,65        1 132 710 518,80
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                0,00              0,00                     0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                   0,00              0,00                     0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          1 127 227 407,15      5 483 111,65        1 132 710 518,80
    (e) Expenditure disallowed .                                            1 311 367,55               0,00            1 311 367,55
     (f) Financial consequences of previous years                                    0,00              0,00                     0,00
    (g) Total expenditure recognized (d - e + f)                        1 128 538 774,70      5 483 111,65        1 134 021 886,35
2. Expenditure chargeable to the Member State                                                                   I
    (a) Expenditure charged in respect of the year 1985                 1 127 214 609,25      5 466 820,55        1 132 681 429,80
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                      0,00              0,00                     0,00
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                     0,00              0,00                     0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          1 127 214 609,25      5 466 820,55        1 132 681 429,80
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg)(')          - 1 324 165,45        - 16 291,10          - 1 340 456,55
3 . Funds available                                               ||                                            I
    (a) Amount available after preceding clearance of
         accounts                                                          63 640 223,96         98 041,84           63 738 265,80
    (b) Advance payments for the year 1984 concerning
         expenditures excluded from the 1984 clearance of
         the accounts                                                                0,00              0,00                     0,00
    (c) Advance payments received in respect of the year                1 113 995 875,89      6 000 000,00        1 119 995 875,89
    (d) Advance payments for the year 1985 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                0,00              0,00                     0,00
    (e) Total amounts available for the year (a + b + c
          - d)                                                          1 177 636 099,85      6 098 041,84        1 183 734 141,69
     (f) Expenditure recognized ( lg)                                   1 128 538 774,70      5 483 111,65        1 134 021 886,35
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                              49 097 325,15        614 930,19           49 712 255,34
(') In the event of payment to a Member State, this is indicated by the sign : —.