CELEX: 32021D0261
Language: en
Date: 2021-02-17 00:00:00
Title: Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2021) 927) (Only the Bulgarian, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic)

19.2.2021   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 59/10
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2021/261
         of 17 February 2021
         excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
         
            
               (notified under document C(2021) 927)
            
         
         (Only the Bulgarian, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
         After consulting the Committee on the Agricultural Funds,
         Whereas:
         
                     (1)
                  
                  
                     In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.
                  
               
                     (2)
                  
                  
                     The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
                  
               
                     (3)
                  
                  
                     In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.
                  
               
                     (4)
                  
                  
                     In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD.
                  
               
                     (5)
                  
                  
                     The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission’s written notification of the results of the verifications to the Member States.
                  
               
                     (6)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 January 2021,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
         
         
            Article 2
            This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Poland, the Portuguese Republic and the Slovak Republic.
         
         
            Done at Brussels, 17 February 2021.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2021)582569.
      
      
         
            ANNEX
            
               Decision: 65
            
            
               Budget Item: 08 02 06 01
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Reimbursement following judgment in case T-46/19
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        12 342 563,07 
                     
                     
                        0,00
                     
                     
                        12 342 563,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Reimbursement following judgment in case T-46/19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        541 695,17 
                     
                     
                        541 695,17 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Reimbursement following judgment in case T-46/19
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        12 060 282,13 
                     
                     
                        0,00
                     
                     
                        12 060 282,13 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Reimbursement following judgment in case T-46/19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        148 448,47 
                     
                     
                        148 448,47 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           25 092 988,84 
                        
                     
                     
                        
                           690 143,64 
                        
                     
                     
                        
                           24 402 845,20 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        25 092 988,84 
                     
                     
                        690 143,64 
                     
                     
                        24 402 845,20 
                     
                  
               Budget Item: 6 2 0 0
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Individual errors EAGF IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 528,95
                     
                     
                        0,00
                     
                     
                        – 528,95
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error EAGF NIACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 98 894,05 
                     
                     
                        0,00
                     
                     
                        – 98 894,05 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Payment delays school schemes
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 778,76 
                     
                     
                        0,00
                     
                     
                        – 4 778,76 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 104 201,76 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 104 201,76 
                        
                     
                  
                        
                           BG
                        
                     
                     
                        Promotion Measures
                     
                     
                        2010
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 430 586,90 
                     
                     
                        0,00
                     
                     
                        – 430 586,90 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2011
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 299 201,85 
                     
                     
                        0,00
                     
                     
                        – 299 201,85 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2012
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 636 371,10 
                     
                     
                        0,00
                     
                     
                        – 636 371,10 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2013
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 157 373,48 
                     
                     
                        ,00
                     
                     
                        – 1 157 373,48 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 341 643,85 
                     
                     
                        0,00
                     
                     
                        – 1 341 643,85 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 641 010,62 
                     
                     
                        0,00
                     
                     
                        – 1 641 010,62 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 838 521,58 
                     
                     
                        0,00
                     
                     
                        – 1 838 521,58 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        INT2016/101/BG Absence of recoveries
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 312 139,59 
                     
                     
                        0,00
                     
                     
                        – 312 139,59 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 7 656 848,97 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 7 656 848,97 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Young farmers scheme
                     
                     
                        2020
                     
                     
                        DE03, DE04-Administrative checks on Payment Entitlements when setting up the Basic Payment Scheme-YFP-CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 097,43 
                     
                     
                        0,00
                     
                     
                        – 4 097,43 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 191,93 
                     
                     
                        0,00
                     
                     
                        – 9 191,93 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 409,73 
                     
                     
                        0,00
                     
                     
                        – 7 409,73 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 26 423,71 
                     
                     
                        0,00
                     
                     
                        – 26 423,71 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 25 872,54 
                     
                     
                        0,00
                     
                     
                        – 25 872,54 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 488,28 
                     
                     
                        0,00
                     
                     
                        – 12 488,28 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 514,32 
                     
                     
                        0,00
                     
                     
                        – 12 514,32 
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2018
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 475,31 
                     
                     
                        0,00
                     
                     
                        – 6 475,31 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 478,69
                     
                     
                        0,00
                     
                     
                        – 478,69
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 487,16
                     
                     
                        0,00
                     
                     
                        – 487,16
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2019
                     
                     
                        DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 532,40 
                     
                     
                        0,00
                     
                     
                        – 6 532,40 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 898,54 
                     
                     
                        0,00
                     
                     
                        – 4 898,54 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 5 032,54 
                     
                     
                        0,00
                     
                     
                        – 5 032,54 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE21-Administrative checks on PEs when setting up the BPS–YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 033,63 
                     
                     
                        0,00
                     
                     
                        – 2 033,63 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 406,45 
                     
                     
                        0,00
                     
                     
                        – 3 406,45 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 171,77 
                     
                     
                        0,00
                     
                     
                        – 2 171,77 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 23 703,04 
                     
                     
                        0,00
                     
                     
                        – 23 703,04 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 25 206,49 
                     
                     
                        0,00
                     
                     
                        – 25 206,49 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 369,06 
                     
                     
                        0,00
                     
                     
                        – 12 369,06 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 772,95 
                     
                     
                        0,00
                     
                     
                        – 12 772,95 
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2018
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 497,31 
                     
                     
                        0,00
                     
                     
                        – 6 497,31 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 555,79
                     
                     
                        0,00
                     
                     
                        – 555,79
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 571,19
                     
                     
                        0,00
                     
                     
                        – 571,19
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2019
                     
                     
                        DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 789,12 
                     
                     
                        0,00
                     
                     
                        – 6 789,12 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants -YFP-CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 568,91 
                     
                     
                        0,00
                     
                     
                        – 4 568,91 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 343,62 
                     
                     
                        0,00
                     
                     
                        – 6 343,62 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 236,09 
                     
                     
                        0,00
                     
                     
                        – 6 236,09 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2020
                     
                     
                        DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-CY2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 60 665,91 
                     
                     
                        0,00
                     
                     
                        – 60 665,91 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2020
                     
                     
                        DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-GREENING-YFP-RP-reimbursement of FD-CY2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 295,71 
                     
                     
                        0,00
                     
                     
                        – 1 295,71 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2020
                     
                     
                        DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-GREENING-CY2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 29 713,24 
                     
                     
                        0,00
                     
                     
                        – 29 713,24 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2020
                     
                     
                        DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-RP-CY2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 13 243,11 
                     
                     
                        0,00
                     
                     
                        – 13 243,11 
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2020
                     
                     
                        DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-YFP-CY2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 14 146,22 
                     
                     
                        0,00
                     
                     
                        – 14 146,22 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE4-Administrative checks on PEs when setting up the BPS–YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 857,98 
                     
                     
                        0,00
                     
                     
                        – 7 857,98 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 702,45 
                     
                     
                        0,00
                     
                     
                        – 3 702,45 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 614,36 
                     
                     
                        0,00
                     
                     
                        – 3 614,36 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 733,16 
                     
                     
                        0,00
                     
                     
                        – 1 733,16 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 726,10 
                     
                     
                        0,00
                     
                     
                        – 1 726,10 
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2018
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 008,52 
                     
                     
                        0,00
                     
                     
                        – 1 008,52 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 73,22
                     
                     
                        0,00
                     
                     
                        – 73,22
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 73,59
                     
                     
                        0,00
                     
                     
                        – 73,59
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2019
                     
                     
                        DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 015,58 
                     
                     
                        0,00
                     
                     
                        – 1 015,58 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 884,46
                     
                     
                        0,00
                     
                     
                        – 884,46
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 883,81
                     
                     
                        0,00
                     
                     
                        – 883,81
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE7-Administrative checks on PEs when setting up the BPS–YFS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 5 696,10 
                     
                     
                        0,00
                     
                     
                        – 5 696,10 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 13 461,60 
                     
                     
                        0,00
                     
                     
                        – 13 461,60 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 825,87 
                     
                     
                        0,00
                     
                     
                        – 6 825,87 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 333,83
                     
                     
                        0,00
                     
                     
                        – 333,83
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2019
                     
                     
                        DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 985,98 
                     
                     
                        0,00
                     
                     
                        – 1 985,98 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 495,05 
                     
                     
                        0,00
                     
                     
                        – 3 495,05 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 044,56 
                     
                     
                        0,00
                     
                     
                        – 2 044,56 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 410 608,41 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 410 608,41 
                        
                     
                  
                        
                           DK
                        
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 1 396 727,20 
                     
                     
                        – 83 492,88 
                     
                     
                        – 1 313 234,32 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 518,77
                     
                     
                        0,00
                     
                     
                        – 518,77
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 51,92
                     
                     
                        0,00
                     
                     
                        – 51,92
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 327,71 
                     
                     
                        – 240,00
                     
                     
                        – 7 087,71 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 0,16
                     
                     
                        0,00
                     
                     
                        – 0,16
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 1 384 812,16 
                     
                     
                        – 17,01
                     
                     
                        – 1 384 795,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 255,56
                     
                     
                        0,00
                     
                     
                        – 255,56
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 124,19 
                     
                     
                        0,00
                     
                     
                        – 9 124,19 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 1 371 553,15 
                     
                     
                        – 4,36
                     
                     
                        – 1 371 548,79 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 958,88 
                     
                     
                        0,00
                     
                     
                        – 7 958,88 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 4 178 329,70 
                        
                     
                     
                        
                           – 83 754,25 
                        
                     
                     
                        
                           – 4 094 575,45 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 365 264,87 
                     
                     
                        – 5 497,72 
                     
                     
                        – 359 767,15 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 4 620,63 
                     
                     
                        0,00
                     
                     
                        – 4 620,63 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 1 178,37 
                     
                     
                        0,00
                     
                     
                        – 1 178,37 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 731 771,69 
                     
                     
                        0,00
                     
                     
                        – 731 771,69 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 922,57
                     
                     
                        0,00
                     
                     
                        – 922,57
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 3 453,11 
                     
                     
                        – 55,20
                     
                     
                        – 3 397,91 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 499 784,68 
                     
                     
                        0,00
                     
                     
                        – 499 784,68 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error EAGF IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 18,54
                     
                     
                        0,00
                     
                     
                        – 18,54
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error EAGF Non-IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 008,91 
                     
                     
                        0,00
                     
                     
                        – 12 008,91 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 619 023,37 
                        
                     
                     
                        
                           – 5 552,92 
                        
                     
                     
                        
                           – 1 613 470,45 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Key control: administrative control on selection of implementing bodies
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 148 550,04 
                     
                     
                        0,00
                     
                     
                        – 148 550,04 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 148 550,04 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 148 550,04 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        All weaknesses
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 730 282,20 
                     
                     
                        – 730 282,20 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        All weaknesses
                        - Taking in account ‘Reduction for Late Payments’
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 63 148 764,02 
                     
                     
                        0,00
                     
                     
                        – 63 148 764,02 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2017
                     
                     
                        Negligence in the management and the recovering of debts
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 710 274,04 
                     
                     
                        0,00
                     
                     
                        – 710 274,04 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2017
                     
                     
                        Reduction due to payments deadlines
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 74 978 660,98 
                     
                     
                        – 74 978 660,98 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses affecting VCS
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 4 072 613,83 
                     
                     
                        0,00
                     
                     
                        – 4 072 613,83 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses affecting VCS - SFS
                        - Taking in account ‘Reduction for Late Payments’
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 146 895,14 
                     
                     
                        0,00
                     
                     
                        – 146 895,14 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 143 787 490,21 
                        
                     
                     
                        
                           – 75 708 943,18 
                        
                     
                     
                        
                           – 68 078 547,03 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Greening Payment
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-Greening
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 288 138,30 
                     
                     
                        – 288 138,30 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-Redistributive payment
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 31 387,38 
                     
                     
                        0,00
                     
                     
                        – 31 387,38 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-reimbursement of financial discipline
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 10 487,54 
                     
                     
                        – 10 487,54 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Single Area Payment Scheme
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-SAPS
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 397 464,17 
                     
                     
                        – 0,01
                     
                     
                        – 397 464,16 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-VCS animals M01 & M02
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 12 113,21 
                     
                     
                        0,00
                     
                     
                        – 12 113,21 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support Area Based
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-VCS area
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        -57 281,32 
                     
                     
                        0,00
                     
                     
                        -57 281,32 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-YFP
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 6 483,99 
                     
                     
                        0,00
                     
                     
                        – 6 483,99 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-Greening
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 239 009,35 
                     
                     
                        0,00
                     
                     
                        – 239 009,35 
                     
                  
                         
                     
                     
                        Restributive Payment
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-Redistributive payment
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 25 803,29 
                     
                     
                        0,00
                     
                     
                        – 25 803,29 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-reimbursement of financial discipline
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 8 496,99 
                     
                     
                        – 8 496,99 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Single Area Payment Scheme
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-SAPS
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 321 326,50 
                     
                     
                        0,00
                     
                     
                        – 321 326,50 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-VCS animals M01 & M02
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 8 741,83 
                     
                     
                        0,00
                     
                     
                        – 8 741,83 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-VCS area
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 50 719,95 
                     
                     
                        0,00
                     
                     
                        – 50 719,95 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-YFP
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 4 675,11 
                     
                     
                        0,00
                     
                     
                        – 4 675,11 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2017
                     
                     
                        Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2016-VCS animal measures M01 & M02
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 159 335,40 
                     
                     
                        0,00
                     
                     
                        – 159 335,40 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2018
                     
                     
                        Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2017-VCS animal measures M01 & M02
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 104 853,32 
                     
                     
                        0,00
                     
                     
                        – 104 853,32 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2019
                     
                     
                        Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2018-VCS animal measures M01 & M02
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 158 255,28 
                     
                     
                        0,00
                     
                     
                        – 158 255,28 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2017
                     
                     
                        calculation of the aid and administrative penalties-CY 2016-VCS animals measures M01 and M02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 131 809,79 
                     
                     
                        0,00
                     
                     
                        – 2 131 809,79 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2018
                     
                     
                        calculation of the aid and administrative penalties-CY 2017-VCS animals measures M01 and M02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 163 925,60 
                     
                     
                        0,00
                     
                     
                        – 1 163 925,60 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2019
                     
                     
                        calculation of the aid and administrative penalties-CY 2018-VCS animals measures M01 and M02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 129 455,39 
                     
                     
                        0,00
                     
                     
                        – 1 129 455,39 
                     
                  
                         
                     
                     
                        Milk - Other
                     
                     
                        2017
                     
                     
                        Ineligible payments identified after the Polish Corrective Action Plan
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 026 600,51 
                     
                     
                        0,00
                     
                     
                        – 1 026 600,51 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Reductions - payment deadlines
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 506 241,22 
                     
                     
                        – 506 241,22 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Milk - Other
                     
                     
                        2017
                     
                     
                        Risk on the remaining expenditure
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 527 300,43 
                     
                     
                        0,00
                     
                     
                        – 527 300,43 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 8 369 905,87 
                        
                     
                     
                        
                           – 813 364,06 
                        
                     
                     
                        
                           – 7 556 541,81 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 217 692,59 
                     
                     
                        0,00
                     
                     
                        – 217 692,59 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Financial errors from substantive testing EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 466,11 
                     
                     
                        0,00
                     
                     
                        – 1 466,11 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 219 158,70 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 219 158,70 
                        
                     
                  
                        
                           SK
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE in EAGF IACS population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 457 517,68 
                     
                     
                        – 170 687,66 
                     
                     
                        – 1 286 830,02 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 457 517,68 
                        
                     
                     
                        
                           – 170 687,66 
                        
                     
                     
                        
                           – 1 286 830,02 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        – 167 951 634,71 
                     
                     
                        – 76 782 302,07 
                     
                     
                        – 91 169 332,64 
                     
                  
               Budget Item: 6 2 0 1
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           BE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2015
                     
                     
                        Known error for AECM
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 606,10 
                     
                     
                        0,00
                     
                     
                        – 1 606,10 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        Known error for AECM
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 23 031,51 
                     
                     
                        – 1 573,47 
                     
                     
                        – 21 458,04 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error M19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 28 625,55 
                     
                     
                        0,00
                     
                     
                        – 28 625,55 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known errors M07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 197 948,15 
                     
                     
                        – 123 289,59 
                     
                     
                        – 74 658,56 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE for EAFRD
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 136 281,26 
                     
                     
                        – 28 425,39 
                     
                     
                        – 107 855,87 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE M01
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 11 382,84 
                     
                     
                        0,00
                     
                     
                        – 11 382,84 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE M07
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 246 576,79 
                     
                     
                        – 21 030,20 
                     
                     
                        – 225 546,59 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE M16
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 68 944,11 
                     
                     
                        – 3 099,61 
                     
                     
                        – 65 844,50 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE M19
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 5 574,25 
                     
                     
                        – 208,00
                     
                     
                        – 5 366,25 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE M20
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 74 172,61 
                     
                     
                        0,00
                     
                     
                        – 74 172,61 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 794 143,17 
                        
                     
                     
                        
                           – 177 626,26 
                        
                     
                     
                        
                           – 616 516,91 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 54 174,21 
                     
                     
                        0,00
                     
                     
                        – 54 174,21 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE for EAFRD Non-IACS population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 123 167,60 
                     
                     
                        0,00
                     
                     
                        – 123 167,60 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 177 341,81 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 177 341,81 
                        
                     
                  
                        
                           DK
                        
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 40 498,41 
                     
                     
                        – 4,69
                     
                     
                        – 40 493,72 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 138,59
                     
                     
                        – 87,26
                     
                     
                        – 51,33
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2016 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 0,80
                     
                     
                        – 0,02
                     
                     
                        – 0,78
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 56 448,20 
                     
                     
                        – 191,70
                     
                     
                        – 56 256,50 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 1 096,36 
                     
                     
                        0,00
                     
                     
                        – 1 096,36 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 476,26
                     
                     
                        – 164,06
                     
                     
                        – 312,20
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017 SMR 2
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 71 854,51 
                     
                     
                        0,00
                     
                     
                        – 71 854,51 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017 SMR 7
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 297,99
                     
                     
                        0,00
                     
                     
                        – 297,99
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 170 811,12 
                        
                     
                     
                        
                           – 447,73
                        
                     
                     
                        
                           – 170 363,39 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 42 874,92 
                     
                     
                        0,00
                     
                     
                        – 42 874,92 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 2 174,67 
                     
                     
                        0,00
                     
                     
                        – 2 174,67 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 32 307,29 
                     
                     
                        0,00
                     
                     
                        – 32 307,29 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 965,80
                     
                     
                        0,00
                     
                     
                        – 965,80
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error EAFRD IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 109,02
                     
                     
                        0,00
                     
                     
                        – 109,02
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known error EAFRD Non-IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 117 808,18 
                     
                     
                        0,00
                     
                     
                        – 117 808,18 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Known errors EAFRD IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4,80
                     
                     
                        0,00
                     
                     
                        – 4,80
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE for EAFRD IACS population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 631,58
                     
                     
                        0,00
                     
                     
                        – 631,58
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        MLE for EAFRD Non-IACS population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 168 517,53 
                     
                     
                        – 30,73
                     
                     
                        – 168 486,80 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 365 393,79 
                        
                     
                     
                        
                           – 30,73
                        
                     
                     
                        
                           – 365 363,06 
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2017
                     
                     
                        Deficiency in the key controls appropriate evaluation of the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2018
                     
                     
                        Deficiency in the key controls appropriate evaluation of the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 168 225,11 
                     
                     
                        0,00
                     
                     
                        – 168 225,11 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2019
                     
                     
                        Deficiency in the key controls appropriate evaluation of the reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 187 983,85 
                     
                     
                        0,00
                     
                     
                        – 187 983,85 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2020
                     
                     
                        Deficiency in the key controls appropriate evaluation of the reasonableness of costs (2020)
                     
                     
                        FLAT RATE
                     
                     
                        5,00
                     
                     
                        EUR
                     
                     
                        – 169 081,16 
                     
                     
                        0,00
                     
                     
                        – 169 081,16 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 525 290,12 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 525 290,12 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2017
                     
                     
                        Negligence in the management and the recovering of debts
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 562,26 
                     
                     
                        0,00
                     
                     
                        – 7 562,26 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 7 562,26 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 7 562,26 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        active farmer-CY 2016-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013)
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 51 595,09 
                     
                     
                        – 0,16
                     
                     
                        – 51 594,93 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        active farmer-CY 2017-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013)
                     
                     
                        FLAT RATE
                     
                     
                        2,00
                     
                     
                        EUR
                     
                     
                        – 82 074,87 
                     
                     
                        0,00
                     
                     
                        – 82 074,87 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2013
                     
                     
                        Financial errors EAFRD in FYs 2012-2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 667,92
                     
                     
                        0,00
                     
                     
                        – 667,92
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2014
                     
                     
                        Financial errors EAFRD in FYs 2012-2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 19 725,24 
                     
                     
                        0,00
                     
                     
                        – 19 725,24 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Financial errors EAFRD in FYs 2012-2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 632,38 
                     
                     
                        0,00
                     
                     
                        – 3 632,38 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Financial errors in EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 18 173,75 
                     
                     
                        0,00
                     
                     
                        – 18 173,75 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 175 869,25 
                        
                     
                     
                        
                           – 0,16
                        
                     
                     
                        
                           – 175 869,09 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 634 966,33 
                     
                     
                        0,00
                     
                     
                        – 634 966,33 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Financial errors from substantive testing EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 807,70 
                     
                     
                        – 0,19
                     
                     
                        – 2 807,51 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 637 774,03 
                        
                     
                     
                        
                           – 0,19
                        
                     
                     
                        
                           – 637 773,84 
                        
                     
                  
                        
                           SK
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Individual errors in EAFRD non IACS population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 36 239,94 
                     
                     
                        – 1 710,57 
                     
                     
                        -34 529,37 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 36 239,94 
                        
                     
                     
                        
                           – 1 710,57 
                        
                     
                     
                        
                           – 34 529,37 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        – 2 890 425,49 
                     
                     
                        – 179 815,64 
                     
                     
                        – 2 710 609,85