CELEX: 32006D0932
Language: en
Date: 2006-12-14 00:00:00
Title: 2006/932/EC: Commission Decision of 14 December 2006 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(2006) 5993)

15.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 355/96
            
         
      COMMISSION DECISION
   
   of 14 December 2006
   excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)
   (notified under document number C(2006) 5993)
   (Only the Spanish, German, Greek, French, Dutch, Portuguese, Finnish and Swedish texts are authentic)
   (2006/932/EC)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), and in particular Article 5(2)(c) thereof,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (2), and in particular Article 7(4) thereof,
   Having consulted the Fund Committee,
   Whereas:
   
               (1)
            
            
               Article 5 of Regulation (EEC) No 729/70, Article 7 of Regulation (EC) No 1258/1999 and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (3) provide that the Commission is to make the necessary verifications, inform the Member States of its findings, take account of the Member States' comments, initiate bilateral discussions with a view to reaching agreement with the Member States concerned and then formally communicate its conclusions to them, referring to Commission Decision 94/442/EC of 1 July 1994 setting up a conciliation procedure in the context of the clearance of the accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section (4).
            
         
               (2)
            
            
               The Member States have had an opportunity to request that a conciliation procedure be initiated. That opportunity has been used in some cases and the report issued on the outcome has been examined by the Commission.
            
         
               (3)
            
            
               Under Articles 2 and 3 of Regulation (EEC) No 729/70 and Article 2 of Regulation (EC) No 1258/1999, only refunds on exports to third countries and intervention to stabilise agricultural markets, granted and undertaken respectively according to Community rules within the framework of the common organisation of the agricultural markets, may be financed.
            
         
               (4)
            
            
               In the light of the checks carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil these requirements and cannot, therefore, be financed under the EAGGF Guarantee Section.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the checks to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this Decision, the assessment of the amounts to be excluded on grounds of non-compliance with Community rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 15 October 2006 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States' accredited paying agencies and declared under the EAGGF Guarantee Section shall be excluded from Community financing because it does not comply with Community rules.
   Article 2
   This Decision is addressed to the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Portuguese Republic and the Republic of Finland.
   
      Done at Brussels, 14 December 2006.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 94, 28.4.1970, p. 13. Regulation as last amended by Regulation (EC) No 1287/95 (OJ L 125, 8.6.1995, p. 1).
   
      (2)  OJ L 160, 26.6.1999, p. 103.
   
      (3)  OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).
   
      (4)  OJ L 182, 16.7.1994, p. 45. Decision as last amended by Decision 2001/535/EC (OJ L 193, 17.7.2001, p. 25).
   
      ANNEX
      Total corrections — Budget item 6701
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  DE
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 150 191,69
               
               
                  – 150 191,69
               
               
                  0,00
               
            
                  DE
               
               
                  Financial audit — Clearance of accounts
               
               
                  2002
               
               
                  Clearance of EAGGF Guarantee accounts for financial year 2002
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 861 269,60
               
               
                  0,00
               
               
                  – 861 269,60
               
            
                  DE
               
               
                  Financial audit — Overshooting
               
               
                  2003
               
               
                  Overshooting of the financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 963,37
               
               
                  0,00
               
               
                  –3 963,37
               
            
                  Total DE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –1 015 424,66
               
               
                  – 150 191,69
               
               
                  – 865 232,97
               
            
                  ES
               
               
                  Fruit and Veg's — Fig & Prune Processing
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 153 697,96
               
               
                  0,00
               
               
                  – 153 697,96
               
            
                  ES
               
               
                  Fruit and Veg's — Peach & Pear Processing
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 671 734,80
               
               
                  0,00
               
               
                  – 671 734,80
               
            
                  ES
               
               
                  Fruit and Veg's — Tomato Processing
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 131 420,25
               
               
                  0,00
               
               
                  – 131 420,25
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2001
               
               
                  Control does not cover the final use of distributed product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –33 757,94
               
               
                  0,00
               
               
                  –33 757,94
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2001
               
               
                  Failure to meet environmental conditions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 858 447,88
               
               
                  0,00
               
               
                  –2 858 447,88
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2001
               
               
                  Unsatisfactory quality of controls carried out on withdrawn product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –19 254,89
               
               
                  0,00
               
               
                  –19 254,89
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2002
               
               
                  Control does not cover the final use of distributed product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –29 729,38
               
               
                  0,00
               
               
                  –29 729,38
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2002
               
               
                  Failure to meet environmental conditions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 357 238,89
               
               
                  0,00
               
               
                  –4 357 238,89
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2002
               
               
                  Unsatisfactory quality of controls carried out on withdrawn product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 206 215,94
               
               
                  0,00
               
               
                  – 206 215,94
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2003
               
               
                  Control does not cover the final use of distributed product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –37 920,18
               
               
                  0,00
               
               
                  –37 920,18
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2003
               
               
                  Failure to meet environmental conditions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 679 878,76
               
               
                  0,00
               
               
                  –3 679 878,76
               
            
                  ES
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2003
               
               
                  Unsatisfactory quality of controls carried out on withdrawn product
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –82 025,34
               
               
                  0,00
               
               
                  –82 025,34
               
            
                  Total ES
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –12 261 322,21
               
               
                  0,00
               
               
                  –12 261 322,21
               
            
                  FI
               
               
                  Arable Crops
               
               
                  2003
               
               
                  Undue application of a tolerance for administrative cross-checks, shortcoming in controls on eligibility criteria
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 132 222,76
               
               
                  0,00
               
               
                  – 132 222,76
               
            
                  FI
               
               
                  Arable Crops
               
               
                  2004
               
               
                  Undue application of a tolerance for administrative cross-checks, shortcoming in controls on eligibility criteria
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 146 393,43
               
               
                  0,00
               
               
                  – 146 393,43
               
            
                  FI
               
               
                  Arable Crops
               
               
                  2005
               
               
                  Undue application of a tolerance for administrative cross-checks, shortcoming in controls on eligibility criteria
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 131 999,21
               
               
                  0,00
               
               
                  – 131 999,21
               
            
                  FI
               
               
                  Butterfats in Food Processing
               
               
                  2002
               
               
                  Reimbursement following erroneous calculation of financial correction (Commission Decision 2006/334/EC)
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  15 073,27
               
               
                  0,00
               
               
                  15 073,27
               
            
                  Total FI
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  – 395 542,13
               
               
                  0,00
               
               
                  – 395 542,13
               
            
                  FR
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –9 219 078,83
               
               
                  –9 219 078,83
               
               
                  0,00
               
            
                  FR
               
               
                  Financial audit — Overshooting
               
               
                  2003
               
               
                  Overshooting of the financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –27 441,60
               
               
                  –27 441,60
               
               
                  0,00
               
            
                  FR
               
               
                  Fruit and Veg's — Fig & Prune Processing
               
               
                  2003
               
               
                  Weaknesses in controls on producer organisations and processors
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 631 436,97
               
               
                  0,00
               
               
                  –1 631 436,97
               
            
                  FR
               
               
                  Fruit and Veg's — Fig & Prune Processing
               
               
                  2004
               
               
                  Weaknesses in controls on producer organisations and processors
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –2 363 125,84
               
               
                  0,00
               
               
                  –2 363 125,84
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2002
               
               
                  Weaknesses in quality controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 553 591,97
               
               
                  0,00
               
               
                  – 553 591,97
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2002
               
               
                  Non-eligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 390 167,12
               
               
                  0,00
               
               
                  – 390 167,12
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2003
               
               
                  Weaknesses in quality controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 467 514,07
               
               
                  0,00
               
               
                  – 467 514,07
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2003
               
               
                  Non-eligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 329 251,70
               
               
                  0,00
               
               
                  – 329 251,70
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2004
               
               
                  Weaknesses in quality controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –73 418,08
               
               
                  0,00
               
               
                  –73 418,08
               
            
                  FR
               
               
                  Fruit and Veg's — Withdrawals
               
               
                  2004
               
               
                  Non-eligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –51 662,44
               
               
                  0,00
               
               
                  –51 662,44
               
            
                  Total FR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –15 106 688,62
               
               
                  –9 246 520,43
               
               
                  –5 860 168,19
               
            
                  GR
               
               
                  Cotton
               
               
                  1999
               
               
                  Shortcomings in controls of areas sown and failure to ensure compatibility with IACS
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –13 809 328,47
               
               
                  0,00
               
               
                  –13 809 328,47
               
            
                  GR
               
               
                  Cotton
               
               
                  2000
               
               
                  Shortcomings in controls of areas sown and failure to ensure compatibility with IACS
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –12 772 949,94
               
               
                  0,00
               
               
                  –12 772 949,94
               
            
                  GR
               
               
                  Cotton
               
               
                  2001
               
               
                  Shortcomings in controls of areas sown and failure to ensure compatibility with IACS
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –10 861 691,99
               
               
                  0,00
               
               
                  –10 861 691,99
               
            
                  GR
               
               
                  Cotton
               
               
                  2002
               
               
                  Shortcomings in controls of areas sown and failure to ensure compatibility with IACS
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –9 386,27
               
               
                  0,00
               
               
                  –9 386,27
               
            
                  GR
               
               
                  Financial audit — Late payments
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –8 585 958,60
               
               
                  –11 332 816,07
               
               
                  2 746 857,47
               
            
                  GR
               
               
                  Fruit and Veg's — Processed dried grape products (other measures)
               
               
                  2000
               
               
                  Overestimated area, lack of geographical location for parcel identification, unsatisfactory control of harvested grape destination
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –10 463 301,27
               
               
                  0,00
               
               
                  –10 463 301,27
               
            
                  GR
               
               
                  Fruit and Veg's — Processed dried grape products (other measures)
               
               
                  2001
               
               
                  Overestimated area, lack of geographical location for parcel identification, unsatisfactory control of harvested grape destination
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –10 211 803,93
               
               
                  0,00
               
               
                  –10 211 803,93
               
            
                  GR
               
               
                  Fruit and Veg's — Processed dried grape products (other measures)
               
               
                  2002
               
               
                  Overestimated area, lack of geographical location for parcel identification, unsatisfactory control of harvested grape destination
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –10 238 190,17
               
               
                  0,00
               
               
                  –10 238 190,17
               
            
                  GR
               
               
                  Fruit and Veg's — Citrus Processing
               
               
                  2002
               
               
                  Weaknesses in accounting controls on producer organisations and processors
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 600 595,97
               
               
                  0,00
               
               
                  –1 600 595,97
               
            
                  GR
               
               
                  Fruit and Veg's — Citrus Processing
               
               
                  2003
               
               
                  Weaknesses in accounting controls on producer organisations and processors
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 901 064,33
               
               
                  0,00
               
               
                  –1 901 064,33
               
            
                  GR
               
               
                  Fruit and Veg's — Citrus Processing
               
               
                  2004
               
               
                  Weaknesses in accounting controls on producer organisations and processors
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –66 532,29
               
               
                  0,00
               
               
                  –66 532,29
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2001
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –3 149 196,05
               
               
                  0,00
               
               
                  –3 149 196,05
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2001
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –51 690 441,26
               
               
                  0,00
               
               
                  –51 690 441,26
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2002
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  777,64
               
               
                  0,00
               
               
                  777,64
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2002
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –55 525 481,37
               
               
                  0,00
               
               
                  –55 525 481,37
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2003
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –52 364 617,95
               
               
                  0,00
               
               
                  –52 364 617,95
               
            
                  GR
               
               
                  Olive Oil — Production aid
               
               
                  2004
               
               
                  Computer files are not operational, crop declarations controls are ineffective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 979 495,25
               
               
                  0,00
               
               
                  – 979 495,25
               
            
                  Total GR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  – 244 229 257,47
               
               
                  –11 332 816,07
               
               
                  – 232 896 441,40
               
            
                  LU
               
               
                  Financial audit — Overshooting
               
               
                  2003
               
               
                  Overshooting of the financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –42 350,66
               
               
                  –42 350,66
               
               
                  0,00
               
            
                  Total LU
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –42 350,66
               
               
                  –42 350,66
               
               
                  0,00
               
            
                  NL
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 313 633,90
               
               
                  – 313 633,90
               
               
                  0,00
               
            
                  NL
               
               
                  RD Guarantee new measures
               
               
                  2002
               
               
                  Ineligible expenditure claimed under the Guarantee Section of the EAGGF
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 670 000,00
               
               
                  0,00
               
               
                  –5 670 000,00
               
            
                  NL
               
               
                  RD Guarantee new measures
               
               
                  2003
               
               
                  Expenditure approved under the Guidance Section, but claimed under the Guarantee Section of the EAGGF
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 578 520,00
               
               
                  0,00
               
               
                  – 578 520,00
               
            
                  NL
               
               
                  RD Guarantee new measures
               
               
                  2004
               
               
                  Expenditure approved under the Guidance Section, but claimed under the Guarantee Section of the EAGGF
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 444 629,00
               
               
                  –5 599,00
               
               
                  – 439 030,00
               
            
                  Total NL
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –7 006 782,90
               
               
                  – 319 232,90
               
               
                  –6 687 550,00
               
            
                  PT
               
               
                  Arable Crops
               
               
                  2003
               
               
                  Inadequate verification of the eligibility of claims paid for durum wheat
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 962 129,00
               
               
                  0,00
               
               
                  –1 962 129,00
               
            
                  PT
               
               
                  Arable Crops
               
               
                  2004
               
               
                  Inadequate verification of the eligibility of claims paid for durum wheat
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 983 698,00
               
               
                  0,00
               
               
                  –1 983 698,00
               
            
                  PT
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 855 539,34
               
               
                  – 884 529,11
               
               
                  28 989,77
               
            
                  PT
               
               
                  Fruit and Veg's — Operational Funds
               
               
                  2003
               
               
                  Failure to meet deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 293,03
               
               
                  0,00
               
               
                  – 293,03
               
            
                  PT
               
               
                  Fruit and Veg's — Peach & Pear Processing
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 541,18
               
               
                  0,00
               
               
                  –2 541,18
               
            
                  PT
               
               
                  Fruit and Veg's — Tomato Processing
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 582 983,67
               
               
                  0,00
               
               
                  – 582 983,67
               
            
                  Total PT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  –5 387 184,22
               
               
                  – 884 529,11
               
               
                  –4 502 655,11