CELEX: 31987D0468
Language: en
Date: 1987-08-18 00:00:00
Title: 87/468/EEC: Commission Decision of 18 August 1987 on the clearance of the accounts presented by the member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee section, expenditure for 1984

12. 9. 87                                Official Journal of the European Communities                              No L 262/23
                                                                II
                                           (Acts whose publication is not obligatory)
                                                    COMMISSION
                                                   COMMISSION DECISION
                                                       of 18 August 1987
                  on the clearance of the accounts presented by the Member States in respect of
                  the European Agricultural Guidance and Guarantee Fund, Guarantee Section,
                                                      expenditure for 1984
                                                           (87/468/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,                         amount of expenditure incurred in each Member State
                                                                    during the financial year in question recognized as char­
Having regard to the Treaty establishing the European               geable to the Fund, Guarantee Section, and also the deter­
Economic Community,                                                 mination of the amount of the Community's financial
                                                                    resources still available in each Member State ; whereas
                                                                    Article 99 of the Financial Regulation of 21 December
Having regard to Council Regulation (EEC) No 729/70 of              1 977 (*) stipulates that the differences between the expen­
21 April 1970 on the financing of the common agricul­               diture charged to the accounts for the relevant year under
tural policy ('), as last amended by Regulation (EEC) No            Article 98 of the Financial Regulation and that recognized
3769/85 (2), and in particular Article 5 (2) thereof,               by the Commission when the accounts are cleared must
                                                                    be charged in respect of the year during which the
After consulting the Fund Committee,                                clearance takes place ;
Whereas, under Article 5 (2) of Regulation (EEC) No                 Whereas, under Articles 2 and 3 of Regulation (EEC) No
729/70, the Commission, on the basis of the annual                  729/70, only refunds on exports to third countries and
accounts presented by the Member States, clears the                 intervention to stabilize agricultural markets, respectively
accounts of the authorities and bodies referred to in               granted and undertaken according to Community rules
Article 4 of that Regulation ;                                      within the framework of the common organization of
                                                                    agricultural markets, may be financed ; whereas the
Whereas the Member States have transmitted to the                   inspections carried out show that a part of the expendi­
Commission the documents required to clear the                      ture declared by the Member States does not meet these
accounts for 1984 and the latter has carried out on-the­            conditions and therefore must be disallowed ; whereas the
spot inspections as provided for in Article 9 (2) of Regula­        amounts declared by each of the Member States
tion (EEC) No 729/70 ;                                              concerned, those recognized as chargeable to the EAGGF,
                                                                    Guarantee Section, and the differences between the two
                                                                    amounts and the differences between the expenditure
Whereas Article 8 of Commission Regulation (EEC) No                 recognized as chargeable to the EAGGF, Guarantee
 1723/72 of 26 July 1972 on the clearance of the accounts           Section, and that charged in respect of the year are shown
of the European Agricultural Guidance and Guarantee                 in the Annex to this Decision ;
 Fund, Guarantee Section (3), as last amended by Regula­
tion (EEC) No 422/86 (4), provides that the Decision to
clear the accounts must include the determination of the
                                                                    Whereas th? Member States have been fully informed of
                                                                    the corrections made to their accounts, and have been
(') OJ No  L  94, 28. 4. 1970, p. 13.                               able to give their views thereon ;
(2) OJ No  L  362, 31 . 12. 1985, p. 17.
(3) OJ No  L   186, 16. 8. 1972, p. 1 .
(4) OJ No  L  48, 26. 2. 1986, p. 31 .                              0 OJ No L 356, 31 . 12. 1977, p. 1 .
 ---pagebreak--- No L 262/24                           Official Journal of the European Communities                                 12. 9 . 87
Whereas, with regard to Germany, certain amounts shown          quences relating  to infringements committed in 1984 or
in the Annex are not covered by this Decision since             to national aids   incompatible with the Treaty paid in
further verification is required ; whereas these amounts        1984 and liable   to affect EAGGF expenditure during a
must therefore be deducted from the expenditure declared        year subsequent   to 1984 ;
in respect of the present year ; whereas they will be
cleared subsequently ;                                          Whereas this Decision is without prejudice to any finan­
                                                                cial consequences resulting, during a subsequent accounts
Whereas expenditure disallowed for Italy comprised an           clearance procedure, from current investigations underway
amount of 17 979 839 420 Italian Lire concerning                at the time of this Decision, from irregularities within the
consumption aid for olive oil, this amount must be              meaning of Article 8 of Regulation (EEC) No 729/70 or
charged to the Member State under this Decision ;               from judgments of the Court of Justice in cases now
whereas the special circumstances of this case, however,        pending and relating to matters covered by this Decision,
justifies re-examination by the Commission of the disallo­
wance during the present clearance, provided the Member         HAS ADOPTED THIS DECISION :
State provides the necessary evidence by 16 November
 1987 at the latest ; whereas the present Decision is
nonetheless immediately executory ;                                                       Article 1
Whereas, when clearing the accounts for preceding years,        The Member States' accounts, concerning expenditure
the Commission deferred its decision as to the validity of      financed by the EAGGF, Guarantee Section, in respect of
certain expenditure, and stated that it might either recog­      1984 are hereby cleaned as indicated in the Annex to this
                                                                Decision .
nize a further part or all of the expenditure disallowed, or
reach a definite conclusion on certain expenditure provi­
sionally financed ; whereas the present Decision rules as                                 Article 2
to the further action to be taken with regard to these
cases, the details of which have been notified to the           The expenditure chargeable to the Member State shown
Member States ;                                                 at line 2 (e) of column (c) of the Annex for each of the
                                                                Member States must be paid to the account referred to in
Whereas, pursuant to Council Regulation (EEC) No                Article 1 (1 ) of Regulation (EEC) No 3184/83 or to the
 1078/77 of 17 May 1977 setting up a system of milk             account of the paying department or agency within one
non-marketing and dairy herd conversion premiums ('), as         month of the notification of this Decision . Should a ?
last amended by Regulation (EEC) No 1300/84 (2), 60 %           Member State be entitled to payment of additional expen­
of the expenditure relating to these schemes is chargeable      diture, it shall draw the amount shown in line 2 (e) of
to the EAGGF Guarantee Section and 40 % is chargeable           column (c) in the Annex from one of the abovementioned
to the Guidance Section ; whereas these schemes rank as         accounts, within the same time limit.
intervention within the meaning of Article 3 of Regula­
tion (EEC) No 729/70 and constitute a common measure                                      Article 3
within the meaning of Article 6 ( 1 ) of that Regulation ;
whereas it is therefore necessary to include Guidance           This Decision is addressed to the Member States with the
Section expenditure when clearing the accounts in respect        exception of Spain and Portugal.
of expenditure financed by the EAGGF ;
Whereas this decision is without prejudice to any finan­         Done at Brussels, 18 August 1987.
cial consequences which may be drawn in any subsequent
clearance of accounts in respect of national aids or infrin­                                For the Commission
gements for which the procedures started under Articles                                      Frans ANDRIESSEN
93 and 169 of the Treaty are now being implemented or
were terminated after 18 November 1986 or to any conse­                                         Vice-President
                                                                                                                        \
(') OJ No L 131 , 26. 5. 1977, p. 1 .
0 OJ No L 125, 12. 5 . 1984, p. 3 .
 ---pagebreak--- 12. 9. 87                                    Official Journal of the European Communities                            No L 262/25
                                                                  ANNEX
                                                                                                                            (in Bfrs)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except  Expenditure relating
                                                                      expenditure relating to Regulation (EEC)   Total (a + b)
                      Member State : Belgium                                                   No 1078 /77
                              ( 1984)                                to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                 (b)                 (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       31 961 604 548         72 978 058       32 034 582 606
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                   0                 0                    0
    (c) Expenditure declared, excluded from the present
         clearance                                                                      0                 0                    0
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          31 961 604 548         72 978 058       32 034 582 606 .
    (e) Expenditure disallowed                                             - 1 850 495                    0        - 1 850 495
     (f) Financial consequences of previous years                           12 132819                     0          12 132819
    (g) Total expenditure recognized (d — e + f)                        31 971 886 872         72 978 058       32 044 864 930
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1984                 31 961 690 208         72 978 058       32 034 668 266
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                         0                 0                    0
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                        0                 0                    0
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          31 961 690 208         72 978 058       32 034 668 266
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')          - 10 196 664                    0       - 10 196 664
3 . Funds available
    (a) Amount available after preceding clearance of
         accounts                                                          608 812 815              56 811         608 869 626
    (b) Advance payments for the year 1983 concerning
         expenditures excluded from the 1983 clearance of
         the accounts                                                                   0                 0                    0
    (c) Advance payments received in respect of the year                31 379 002 480         98 943 189       31 477 945 669
    (d) Advance payments for the year 1984 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                   0                 0                    0
    (e) Total amounts available for the year (a + b + c
          - d)                                                          31 987 815 295         99 000 000       32 086815 295
     (f) Expenditure recognized ( lg)                                   31 971 886 872         72 978 058       32 044 864 930
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                                15 928 423        26 021 942            41 950 365
(■) In the event of payment to a Member State, this is indicated by the sign : —,
 ---pagebreak---    No L 262/26                                  Official Journal of the European Communities                                         12. 9 . 87
                                                                                                                                        (in Dkr)
                                                                               EAGGF
                                                                          Guarantee Section
                                                                         expenditure, except    Expenditure relating
                         Member State : Denmark                         expenditure relating    to Regulation (EEC)        Total (a + b)
                                                                                                    No 1078/77
                                  ( 1984)                               to Regulation (EEC)
                                                                             No 1078 /77 ,
\                                                                                00                     (b)                      (c)
   1 . Expenditure recognized in respect of the year 1984                                     1
       (a) Expenditure declared by the Member State in respect
            of the present clearance                                     7 138 646 758,12          84 602 077,07         7 223 248 835,19
       (b) Expenditure declared during the preceding year but
            excluded from that clearance                                               0,00                  0,00                      0,00
       (c) Expenditure declared, excluded from the present
            clearance                                                                  0,00 .                0,00                      0,00
       (d) Expenditure declared, coming under the present
            clearance (a + b — c)                                        7 138 646 758,12          84 602 077*07         7 223 248 835,19
       (e) Expenditure disallowed                                          - 72 382 008,89                   0,00      '  - 72 382 008,89
        (f) Financial consequences of previous years                                   0,00                  0,00                      0,00
       (g) Total expenditure recognized (d — e + f)                      7 066 264 749,23          84 602 077,07         7 150 866 826,30
  2. Expenditure chargeable to the Member State                                               I                      I
       (a) Expenditure charged in respect of the year 1984               7 123 607 518,98          84 599 724,07         7 208 207 243,05
       (b) Expenditure charged in respect of the preceding
            year, but excluded from that clearance                                     0,00                  0,00                      0,00
       (c) Expenditure charged in respect of the present year,
            but excluded from the present clearance                                    0,00                  0,00                      0,00
       (d) Total expenditure charged, coming under the present
            clearance (a + b — c)                                        7 123 607 518,98          84 599 724,07         7 208 207 243,05
       (e) Expenditure chargeable to or payable to the Member
            State following clearance of the accounts (2d — lg) (')          57 342 769,75            -2 353,00             57 340 416,75 '
  3 . Funds available                                                                         I                      I
       (a) Amount available after preceding clearance of
            accounts                                                         37 832 548,19              2 112,40            37 834 660,59
       (b) Advance payments for the year 1983 concerning
            expenditures excluded from the 1983 clearance of
            the accounts                                                               0,00                  0,00                      0,00
       (c) Advance payments received in respect of the year              7 223 422 269,21          84 597 887,60         7 308 020 156,81
       (d) Advance payments for the year 1984 concerning '
            expenditures excluded from the present clearance of
            the accounts                                                               0,00                  0,00                      0,00
       (e) Total amounts available for the year (a + b + c
             - d)                                                        7 261 254 817,40          84 600 000,00         7 345 854 817,40
        (f) Expenditure recognized (lg)                                  7 066 264 749,23          84 602 077,07         7 150 866 826,30
       (g) Funds available after clearance of the accounts of the
            present year (e — f)                                            194 990 068,17            - 2077,07            194 987 991,10
  (') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                   Official Journal of the European Communities                              No L 262/27
                                                                                                                               (in Dm)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except
                                                                                          Expenditure relating
                                                                                          to Regulation (EEC)      Total (a + b)
                      Member State : Germany                         expenditure relating     No 1078/77
                               ( 1984)                               to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                 (b)                   (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
          of the present clearance                                    7 398 613 692,57       90 012 343,81       7 488 626 036,38
    (b) Expenditure declared during the preceding year but
          excluded from that clearance                   N                          0,00               0,00                   0,00
    (c) Expenditure declared, excluded from the present
          clearance                                                       26 919 882,85                0,00          26 919 882,85
    (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                        7 371 693 809,72      90 012 343,81       7 461 706 153,53
    (e) Expenditure disallowed                                           - 6 106 726,68                0,00         -6 106 726,68
     (f) Financial consequences of previous years                                    0,00              0,00                   0,00
    (g) Total expenditure recognized (d — e + f)                       7 365 587 083,04      90 012 343,81       7 455 599 426,85
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1984                7 398 875 142,69      90 012 343,81     • 7 488 887 486,50
    (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                                     0,00              0,00                   0,00
    (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                          26 919 882,85               0,00          26 919 882,85
    (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                        7 371 955 259,84      90 012 343,81       7 461 967 603,65
    (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')           6 368 176,80               0,00           6 368 176,80
3 . Funds available
    (a) Amount available after preceding clearance of
          accounts                                                        -4 373 932,94       2 559 569,36          -1 814 363,58
     (b) Advance payments for the year 1983 concerning
          expenditures excluded from the 1983 .clearance of
          the accounts                                                               0,00              0,00                   0,00
     (c) Advance payments received in respect of the year              7 393 321 063,64      95 340 430,64       7 488 661 494,28
     (d) Advance payments for the year 1984 concerning
          expenditures excluded from the present clearance of
          the accounts                                                     26 919 882,85                0,00         26 919 882,85
     (e) Total amounts available for the year (a + b + c.
           - d)                                                        7 362 027 247,85      97 900 000,00        7 459 927 247,85
      (f) Expenditure recognized ( lg)                                 7 365 587 083,04      90 012 343,81       7 455 599 426,85
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                            -3 559 835,19        7 887 656,19           4 327 821,00
(*) In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/28                                 Official Journal of the European Communities                                  12 . 9 . 87
                                                                                                                               (in Dr)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except Expenditure relating
                                                                                          to Regulation (EEC)   Total (a + b)
                      Member State : Greece                          expenditure relating     No 1078 /77
                              ( 1984)                                to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                (b)                 (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       84 080 109 468             0           84 080 109 468
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                  0           0                            0
    (c) Expenditure declared, excluded from the present
         clearance                                                                     0           0                            0
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          84 080 109 468             0           84 080 109 468
    (e) Expenditure disallowed                                            - 61 145 322             0              - 61 145 322
     (f) Financial consequences of previous years                                      0           0                            0
    (g) Total expenditure recognized (d — e + f)                        84 018 964 146             0           84 018 964 146
2. Expenditure chargeable to the Member State
    (a) Expenditure charged in respect of the year 1984                 83 329 834 971             0           83 329 834 971
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                        0           0                            0
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                       0           0                            0
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          83 329 834 971             0           83 329 834 971
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')         - 689 129 175             0            - 689 129 175
3 . Funds available
    (a) Amount available after preceding clearance of
         accounts                                                        5 461 298 646             0            5 461 298 646
    (b) Advance payments for the year 1983 concerning
         expenditures excluded from the 1983 clearance of
         the accounts                                                                  0.          0                            0
    (c) Advance payments received in respect of the year                83 501 551 022             0           83 501 551 022
    (d) Advance payments for the year 1984 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                  0            0                           0
    (e) Total amounts available for the year (a + b + c
          - d)                                                          88 962 849 668             0           88 962 849 668
     (f) Expenditure recognized ( lg)                                   84 018 964 146              0          84 018 964 146
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                            4 943 885 522              0            4 943 885 522
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9. 87                                   Official Journal of the European Communities                               No L 262 29
                                                                                                                                (in FF)
                                                                           EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except   Expenditure relating
                                                                                            to Regulation (EEC)    Total (a + b)
                      Member State : France                          expenditure relating       No 1078 /77
                              (1984)                                 to Regulation (EEC)
                                                                         No 1078 /77
                                                                               (a)                   (b)                 (c)
1 . Expenditure recognized in respect of the year 1984                                    l
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                     24 258 062 617,25       102 307 388,69     24 360 370 005,94
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                    295 849 414,67                   0,00      295 849 414,67
    (c) Expenditure declared, excluded from the present
         clearance                                                                   0,00                 0,00                0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                        24 553 912 031,92       102 307 388,69     24 656 219 420,61
    (e) Expenditure disallowed                                         - 316 380 502,43                   0,00    - 316 380 502,43
     (f) Financial consequences of previous years                                    0,00                 0,00                0,00
    (g) Total expenditure recognized (d — e + f)                      24 237 531 529,49       102 307 388,69     24 339 838 918,18
2. Expenditure chargeable to the Member State                     |1
    (a) Expenditure charged in respect of the year 1984               24 096 496 347,34       102 307 388,69     24 198 803 736,03
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                          295 849 414,67                   0,00      295 849 414,67
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                     0,00                 0,00                0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                        24 392 345 762,01       102 307 388,69     24 494 653 150,70
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')         154 814 232,52                   0,00      154 814 232,52
3 . Funds available
    (a) Amount available after preceding clearance of
         accounts                                                      - 251 784 008,35         13 292 726,01     - 238 491 282,34
    (b) Advance payments for the year 1983 concerning
         expenditures excluded from the 1983 clearance of
         the accounts                                                    295 849 414,67                   0,00      295 849 414,67
    (c) Advance payments received in respect of the year              24 542 563 458,91         88 807 273,99    24 631 370 732,90
    (d) Advance payments for the year 1984 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                0,00                 0,00                 0,00
    (e) Total amounts available for the year (a + b + c
          - d)                                                        24 586 628 865,23        102 100 000,00    24 688 728 865,23
     (f) Expenditure recognized ( lg)                                 24 237 531 529,49        102 307 388,69    24 339 838 918,18
     (g) Funds available after clearance of the accounts of the
         present year (e — f)                                            349 097 335,74          - 207 388,69       348 889 947,05
(*) In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/30                                  Official Journal of the European Communities                                     12. 9 . 87
                                                                                                                               (in £ Irl)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except     Expenditure relating
                                                                                              to Regulation (EEC)   Total (a + b)
                      Member State : Ireland                          expenditure relating        No 1078 /77
                              ( 1984)                                to Regulation (EEC)
                                                                          No 1078 /77
                                                                                 (a)                   (b)                (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                       644 937 931,50           2 899 566,80      647 837 498,30
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                  0,00                0,00                0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                     0,00                0,00                0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                          644 937 931,50           2 899 566,80      647 837 498,30
    (e) Expenditure disallowed                                                 100 633,94                  0,00         100 633,94
     (f) Financial consequences of previous years                                      0,00                0,00                0,00
    (g) Total expenditure recognized (d — e + f)                        645 038 565,44           2 899 566,80      647 938 132,24
2. Expenditure chargeable to the Member State                                i
                                                                                            I
    (a) Expenditure charged in respect of the year 1984                 647 642 906,46           2 899 566,80      650 542 473,26
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                      . 0,00                0,00                0,00
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                       0,00                0,00                0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                          647 642 906,46           2 899 566,80      650 542 473,26
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')           2 604 341,02                    0,00      2 604 341,02
3 . Funds available                                               ||II|
    (a) Amount available after preceding clearance of
         accounts                                                         - 690 907,79                1 182,66       - 689 725,13
    (b) Advance payments for the year 1983 concerning
         expenditures excluded from the 1983 clearance of
         the accounts                                                                  0,00                0,00                0,00
    (c) Advance payments received in respect of the year                643 510 417,12           2 958 817,34      646 469 234,46
    (d) Advance payments for the year 1984 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                  0,00                0,00                0,00
    (e) Total amounts available for the year (a + b + c
          - d)                                                          642 819 509,33           2 960 000,00      645 779 509,33
     (f) Expenditure recognized (lg)                                    645 038 565,44           2 899 566,80      647 938 132,24
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                            -2 219 056,11              60 433,20       -2 158 622,91
(l) In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                   Official Journal of the European Communities                              No L 262/31
                                                                                                                               (in Lit)
                                                                           EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except  Expenditure relating
                                                                     expenditure relating  to Regulation (EEC)     Total (a + b)
                        Member State : Italy                                                   No 1078 /77
                               ( 1984)                               to Regulation (EEC)
                                                                         No 107.8 /77
                                                                               (a)                 (b)                   (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
          of the present clearance                                   5 507 359 091 796              0           5 507 359 091 796
    (b) Expenditure declared during the preceding year but
          excluded from that clearance                                      927 361 277             0                  927 361 277
    (c) Expenditure declared, excluded from the present
          clearance                                                                      0          0                             0
    (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                       5 508 286 453 073             0           5 508 286 453 073
    (e) Expenditure disallowed                                         - 46 935 422 082             0            - 46 935 422 082
     (f) Financial consequences of previous years                         4 334 884 195             0                4 334 884 195
    (g) Total expenditure recognized (d — e + f)                      5 465 685 915 186             0           5 465 685 915 186
2. Expenditure chargeable to the Member State                     \
    (a) Expenditure charged in respect of the year 1984               5 508 078 891 108             0           5 508 078 891 108
    (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                            927 361 277             0                 927 361 277
    (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                                        0          0                             0
    (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                       5 509 006 252 385             0           5 509 006 252 385
    (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')        43 320 337 199             0               43 320 337 199
3 . Funds available
    (a) Amount available after preceding clearance of
          accounts                                                      146 909 976 587             0             146 909 976 587
    (b) Advance payments for the year 1983 concerning
          expenditures excluded from the 1983 clearance of
          the accounts                                                      927 361 277             0                  927 361 277
     (c) Advance payments received in respect of the year             5 393 378 592 116             0           5 393 378 592 116
    (d) Advance payments for the year 1984 concerning
          expenditures excluded from the present clearance of
          the accounts                                                                   0           0                            0
     (e) Total amounts available for the year (a + b + c
           - d)                                                       5 541 215 929 980              0          5 541 215 929 980
      (f) Expenditure recognized ( lg)                                5 465 685 915 186         -    0          5 465 685 915 186
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                           75 530 014 794              0              75 530 014 794
(*) In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/32                                  Official Journal of the European Communities                                12. 9 . 87
                                                                                                                           (in Lfrs)
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except Expenditure relating
                                                                     expenditure relating to Regulation (EEC)  Total (a + b)
                     Member State : Luxembourg                                                No 1078/77
                               ( 1984)                               to Regulation (EEC)
                                                                         No 1078 /77
                                                                               (a)                (b)                (c)
1 . Expenditure recognized in respect of the year 1984
     (a) Expenditure declared by the Member State in respect
          of the present clearance                                        158 477 025         16 632 231        175 109 256
     (b) Expenditure declared during the preceding year but
          excluded from that clearance                                                0                  0                  0
     (c) Expenditure declared, excluded from the present
          clearance                                                                   0                  0                  0
     (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                           158 477 025         16 632 231        175 109 256
     (e) Expenditure disallowed                                            14 951 821                    0       14 951 821
    .(f) Financial consequences of previous years                                     0                  0                  0
     (g) Total expenditure recognized (d — e + f)                         173 428 846         16 632 231        190 061 077
2. Expenditure chargeable to the Member State
     (a) Expenditure charged in respect of the year 1984                  158 477 025         16 632 231        175 109 256
     (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                                      0                  0                  0
     (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                                     0                  0                  0
     (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                           158 477 025         16 632 231        175 109 256
     (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')        - 14 951 821                    0     - 14 951 821
3 . Funds available                                               li|                                              -
     (a) Amount available after preceding clearance of
          accounts                                                         18 082 148              40 980         18 123 128
     (b) Advance payments for the year 1983 concerning
          expenditures excluded from the 1983 clearance of
          the accounts                                                                0                  0                  0
     (c) Advance payments received in respect of the year                 158 763 359         16 759 020        175 522 379
     (d) Advance payments for the year 1984 concerning
          expenditures excluded from the present clearance of
          the accounts                                                                0                  0                  0
     (e) Total amounts available for the year (a + b + c
           - d)                                                           176 845 507         16 800 000        193 645 507
      (f) Expenditure recognized (lg)                                     173 428 846         16 632 231        190 061 077
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                               3 416 661           167 769     -     3 584 430
(') In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- 12. 9 . 87                                    Official Journal of the European Communities                             No L 262/33
                                                                                                                                 (in Fl)
                                                                             EAGGF
                                                                        Guarantee Section
                                                                       expenditure, except  Expenditure relating
                                                                                            to Regulation (EEC)    Total (a + b)
                     Member State : Netherlands                        expenditure relating    ' No 1078/77
                               ( 1984)                                to Regulation (EEC)
                                                                            No 1078 /77
                                                                                                     (b)                 (c)
                         -
                                                                                (a)
1 . Expenditure recognized in respect of the year 1984             l
     (a) Expenditure declared by the Member State in respect
          of the present clearance                                      4 953 338 562,90       13 028 276,33     4 966 366 839,23
     (b) Expenditure declared during the preceding year but
          excluded from that clearance                                         224 709,76                0,00           224 709,76
     (c) Expenditure declared, excluded from the present
          clearance                                                                   0,00               0,00                 0,00
     (d) Expenditure declared, coming under the present
          clearance (a + b — c)                                         4 953 563 272,66        13 028 276,33    4 966 591 548,99
     (e) Expenditure disallowed                                            -4 177 470,63                 0,00      -4 177 470,63
      (f) Financial consequences of previous years                           - 119 039,94                0,00        - 119 039,94
     (g) Total expenditure recognized (d — e + f)                       4 949 266 762,09        13 028 276,33    4 962 295 038,42
2. Expenditure chargeable to the Member State                                               II
     (a) Expenditure charged in respect of the year 1984                4 !953 259 666,66       13 028 276,33    4 966 287 942,99
     (b) Expenditure charged in respect of the preceding
          year, but excluded from that clearance                               224 709,76                0,00           224 709,76
     (c) Expenditure charged in respect of the present year,
          but excluded from the present clearance                                     0,00               0,00 „               0,00
     (d) Total expenditure charged, coming under the present
          clearance (a + b — c)                                         4 953 484 376,42        13 028 276,33    4 966512 652,75
     (e) Expenditure chargeable to or payable to the Member
          State following clearance of the accounts (2d — lg) (')            4 217 614,33                0,00        4 217 614,33
3 . Funds available                                                |                        II
     (a) Amount available after preceding clearance of
          accounts                                                        202 169 660,09         1 673 331,55      203 842 991,64
     (b) Advance payments for the year 1983 concerning
          expenditures excluded from the 1983 clearance of
          the accounts                                                         224 709,76                0,00           224 709,76
     (c) Advance payments received in respect of the year               4 956 990 413,16        13 306 736,95    4 970 297 150,11
     (d) Advance payments for the year 1984 concerning
          expenditures excluded from the present clearance of
          the accounts                                                                0,00               0,00                 0,00
     (e) Total amounts available for the year (a + b + c
           - d)                                                         5 159 384 783,01        14 980 068,50    5 174 364 851,51
      (f) Expenditure recognized ( lg)                                  4 949 266 762,09        13 028 276,33    4 962 295 038,42
     (g) Funds available after clearance of the accounts of the
          present year (e — f)                                             210 118 020,92        1 951 792,17      212 069 813,09
(! ) In the event of payment to a Member State, this is indicated by the sign : —.
 ---pagebreak--- No L 262/34                                 Official Journal of the European Communities                                       12. 9. 87
                                                                                                                                    (in n
                                                                            EAGGF
                                                                       Guarantee Section
                                                                      expenditure, except    Expenditure relating
                  Member State : United Kingdom                       expenditure relating   to Regulation (EEC)     Total (a + b)
                                                                                                 No 1078/77
                              (1984) '                               to Regulation (EEC)
                                                                          No 1078 /77
                                                                               (a)                   (b)                   (c)
1 . Expenditure recognized in respect of the year 1984
    (a) Expenditure declared by the Member State in respect
         of the present clearance                                      1 234 751 338,04         12 876 897,34     1 247 628 235,38
    (b) Expenditure declared during the preceding year but
         excluded from that clearance                                                0,00                 0,00                   0,00
    (c) Expenditure declared, excluded from the present
         clearance                                                                   0,00                 0,00                   0,00
    (d) Expenditure declared, coming under the present
         clearance (a + b — c)                                         1 234 751 338,04         12 876 897,34     1 247 628 235,38
    (e) Expenditure disallowed                                          - 22 210 205,55                   0,00      - 22 210 205,55
     (f) Financial consequences of previous years                                    0,00                 0,00                   0,00
    (g) Total expenditure recognized (d — e + f)                       1 212 541 132,49         12 876 897,34     1 225 418 029,83
2. Expenditure chargeable to the Member State                                              I
    (a) Expenditure charged in respect of the year 1984                1 234 980 430,15         12 871 873,59     1 247 852 303,74
    (b) Expenditure charged in respect of the preceding
         year, but excluded from that clearance                                      0,00                 0,00                   0,00
    (c) Expenditure charged in respect of the present year,
         but excluded from the present clearance                                     0,00                 0,00                   0,00
    (d) Total expenditure charged, coming under the present
         clearance (a + b — c)                                         1 234 980 430,15         12 871 873,59     1 247 852 303,74
    (e) Expenditure chargeable to or payable to the Member
         State following clearance of the accounts (2d — lg) (')          22 439 297,66            -5 023,75          22 434 273,91
3 . Funds available                                                                        ll
    (a) Amount available after preceding clearance of
         accounts                                                         40 249 258,39            251 603,56         40 500 861,95
    (b) Advance payments for the year 1983 concerning
         expenditures excluded from the 1983 clearance of
         the accounts                                                                0,00                 0,00                   0,00
    (c) Advance payments received in respect of the year               1 235 932 098,06         12 723 335,62      1 248 655 433,68
    (d) Advance payments for the year 1984 concerning
         expenditures excluded from the present clearance of
         the accounts                                                                0,00                 0,00                   0,00
    (e) Total amounts available for the year (a + b + c
          - d)                                                         1 276 181 356,45         12 974 939,18      1 289 156 295,63
     (f) Expenditure recognized (lg)                                   1 212 541 132,49         12 876 897,34      1 225 418 029,83
    (g) Funds available after clearance of the accounts of the
         present year (e — f)                                             63 640 223,96             98 041,84         63 738 265,80
(') In the event of payment to a Member State, this is indicated by the sign : —.