Commission Implementing Decision (EU) 2015/1119 of 22 June 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 4076)

Commission Implementing Decision (EU) 2015/1119 of 22 June 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 4076) (only the Bulgarian, Spanish, Danish, German, Estonian, Greek, English, French, Italian, Lithuanian, Hungarian, Dutch, Polish, Portuguese, Romanian, Slovak, Slovenian, Finnish, Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p. 549. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1). and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. (2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. (3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. (4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD. (5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States. (6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation,

(7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject. (8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2015, HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 22 June 2015. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX DECISION: 48 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Reimbursement following the judgement of the European Court of Justice in case T-365/13FLAT RATE5,00EUR192017,090,00192017,09Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009Reimbursement following the judgement of the European Court of Justice in case T-365/13FLAT RATE5,00EUR1388259,620,001388259,62Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Reimbursement following the judgement of the European Court of Justice in case T-365/13FLAT RATE5,00EUR1473178,820,001473178,82Total LT:EUR3053455,530,003053455,53CurrencyAmountDeductionsFinancial ImpactEUR3053455,530,003053455,53 Budget Item: 6520 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSKIrregularities2012delays in the recovery procedureONE OFF0,00EUR– 1456990,490,00– 1456990,49Total SK:EUR– 1456990,490,00– 1456990,49CurrencyAmountDeductionsFinancial ImpactEUR– 1456990,490,00– 1456990,49 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactATDecoupled Direct Aids2013Parcels of less than 1ha considered eligible, CY 2012ONE OFFEUR– 162066,100,00– 162066,10Decoupled Direct Aids2014Parcels of less than 1ha considered eligible, CY 2013ONE OFFEUR– 162711,680,00– 162711,68Total AT:EUR– 324777,780,00– 324777,78Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactBECertification2010Most Likely Error (EAGF non IACS)ONE OFFEUR– 175150,72– 175150,720,00Certification2011most likely error (EAGF)ONE OFFEUR– 32450,870,00– 32450,87Irregularities2011irregularity linked to fraud and negligenceONE OFFEUR– 1079342,450,00– 1079342,45Certification2012known errorsONE OFFEUR– 33204,640,00– 33204,64Certification2012Most Likely Error (EAGF non-IACS)ONE OFFEUR– 29338,310,00– 29338,31Decoupled Direct Aids2012Weaknesses in the LPIS, claim year 2011-2012ONE OFF0,00EUR– 175411,890,00– 175411,89Decoupled Direct Aids2013Weaknesses in the LPIS, claim year 2011-2012ONE OFF0,00EUR– 128392,160,00– 128392,16Total BE:EUR– 1653291,04– 175150,72– 1478140,32Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactBGCross Compliance2011No evaluation of non-compliances, weakness in risk analysis, CY2011FLAT RATE2,00EUR– 9131,860,00– 9131,86

Cross Compliance2012No evaluation of non-compliances, weakness in risk analysis, CY2011FLAT RATE2,00EUR– 778045,93– 194,18– 777851,75Cross Compliance2009Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR– 252397,38– 25017,88– 227379,50Cross Compliance2010Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR– 191,380,00– 191,38Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR– 7,010,00– 7,01Cross Compliance2009Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR– 11429,910,00– 11429,91Cross Compliance2010Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR– 545748,71– 27230,00– 518518,71Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR12204,800,0012204,80Cross Compliance2012Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR– 2481,320,00– 2481,32 Cross Compliance2010Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010FLAT RATE2,00EUR– 21226,110,00– 21226,11Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010FLAT RATE2,00EUR– 609258,80– 31123,72– 578135,08Cross Compliance2012Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010FLAT RATE2,00EUR– 601,27– 29,09– 572,18Total BG:EUR– 2218314,88– 83594,87– 2134720,01Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactDECertification2012Financial errors identified by the Certification BodyONE OFFEUR– 2704,140,00– 2704,14Certification2013Financial errors identified by the Certification BodyONE OFFEUR– 5009,980,00– 5009,98Certification2010Financial errors in the EAGF non-IACS populationONE OFFEUR– 594,810,00– 594,81Cross Compliance2010Weaknesses in SMR8, CY 2009ONE OFF0,00EUR– 22284,500,00– 22284,50Cross Compliance2011Weaknesses in SMR8, CY 2010ONE OFF0,00EUR– 22210,800,00– 22210,80Cross Compliance2012Weaknesses in SMR8, CY 2011ONE OFF0,00EUR– 22319,630,00– 22319,63Total DE:EUR– 75123,860,00– 75123,86 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactESDecoupled Direct Aids2011Administrative controls, obvious error and sanctions, CY 2010ONE OFF0,00EUR– 50041,670,00– 50041,67Decoupled Direct Aids2012Administrative controls, obvious error and sanctions, CY 2011ONE OFF0,00EUR– 12515,780,00– 12515,78Decoupled Direct Aids2012Weaknesses in OTSC and Incorrect use of obvious error, CY2011ONE OFFEUR– 22206,870,00– 22206,87Decoupled Direct Aids2013Weaknesses in OTSC and incorrect use of obvious error, CY2012ONE OFFEUR– 40281,070,00– 40281,07Decoupled Direct Aids2014Weaknesses in OTSC and incorrect use of obvious error, CY2013ONE OFFEUR– 29939,130,00– 29939,13Certification2011EAGF non-IACS and EAFRD non-IACS known errorsONE OFFEUR– 24113,660,00– 24113,66Certification2013EAGF non-IACS and EAFRD non-IACS known errorsONE OFFEUR– 19304,020,00– 19304,02Certification2010EAGF non-IACS, EAFRD IACS and EAFRD non-IACS errorsONE OFFEUR– 14177,940,00– 14177,94Certification2013Errors in substantive testing of EAGF non-IACS — Promotion in third countries' marketsONE OFFEUR– 58964,770,00– 58964,77Fruit and Vegetables — Withdrawals2007Expenditure for withdrawals declared by unduly recognised Producer OrganisationsONE OFFEUR– 22670,340,00– 22670,34Fruit and Vegetables — Withdrawals2008Expenditure for withdrawals declared by unduly recognised Producer OrganisationsONE OFFEUR– 31384,640,00– 31384,64Fruit and Vegetables — Operational Programmes2009Follow-up of irregularitiesONE OFFEUR– 140280,66– 3283,15– 136997,51

Fruit and Vegetables — Operational Programmes2010Follow-up of irregularitiesONE OFFEUR– 152769,22– 1742,46– 151026,76Other Direct Aid — POSEI2011Incomplete and unreliable animal identification register and animal movement register for sheep and goatsFLAT RATE5,00EUR– 351444,050,00– 351444,05Other Direct Aid — POSEI2012Incomplete and unreliable animal identification register and animal movement register for sheep and goatsFLAT RATE10,00EUR– 710003,660,00– 710003,66Certification2013Interests not declared on annex III amounts regarding EAGFONE OFFEUR– 10603,650,00– 10603,65Certification2012Known error — fruits at the schoolONE OFFEUR– 368160,650,00– 368160,65Certification2011Known error in EAGF IACS, established by the Certification BodyONE OFFEUR– 15227,180,00– 15227,18Clearance of Accounts — Conformity Clearance2013Known error in the EAGF non-IACS populationONE OFF0,00EUR– 332847,540,00– 332847,54Scrutiny of transactions2007Late controlFLAT RATE0,50EUR– 159906,980,00– 159906,98Scrutiny of transactions2008Late controlFLAT RATE0,50EUR– 221243,510,00– 221243,51Scrutiny of transactions2009Late controlFLAT RATE0,50EUR– 430938,400,00– 430938,40Scrutiny of transactions2010Late controlFLAT RATE0,50EUR– 455897,330,00– 455897,33Cross Compliance2011Late on-the-spot checks, CY 2010FLAT RATE2,00EUR– 88001,880,00– 88001,88 Cross Compliance2012Late on-the-spot checks, CY2011FLAT RATE2,00EUR– 116408,160,00– 116408,16Financial audit — Late payments and payment deadlines2012late paymentsONE OFF0,00EUR– 166922,550,00– 166922,55Cross Compliance2009Leniency of the sanctioning system, CY2008ONE OFF0,00EUR– 61969,910,00– 61969,91Cross Compliance2010Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 524524,29– 765,87– 523758,42Cross Compliance2011Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 1103,550,00– 1103,55Cross Compliance2012Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 137,440,00– 137,44Fruit and Vegetables — Operational Programmes2007Operational programme expenditure of unduly recognised Producer OrganisationsONE OFFEUR– 39929,50– 956,34– 38973,16Fruit and Vegetables — Operational Programmes2007Operational programme expenditure of unduly recognised Producer Organsations; follow-up of irregularitiesONE OFFEUR– 527067,84– 366237,23– 160830,61Fruit and Vegetables — Operational Programmes2008Operational programme expenditure of unduly recognised Producer Organsations; follow– up of irregularitiesONE OFFEUR– 661289,41– 657269,79– 4019,62Fruit and Vegetables — Citrus Processing2008Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aidONE OFFEUR– 722075,920,00– 722075,92 Fruit and Vegetables — Citrus Processing2009Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aidONE OFFEUR– 132032,900,00– 132032,90Fruit and Vegetables — Citrus Processing2007Weaknesses of key controlsFLAT RATE5,00EUR– 2805558,890,00– 2805558,89Fruit and Vegetables — Citrus Processing2008Weaknesses of key controlsFLAT RATE5,00EUR– 3167422,820,00– 3167422,82Fruit and Vegetables — Citrus Processing2009Weaknesses of key controlsFLAT RATE5,00EUR– 355748,160,00– 355748,16Fruit and Vegetables — Citrus Processing2010Weaknesses of key controlsFLAT RATE5,00EUR589,090,00589,09Fruit and Vegetables — Citrus Processing2011Weaknesses of key controlsFLAT RATE5,00EUR– 6214,070,00– 6214,07Fruit and Vegetables — Citrus Processing2012Weaknesses of key controlsFLAT RATE5,00EUR– 488,000,00– 488,00Total ES:EUR– 13051228,92– 1030254,84– 12020974,08Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactFICross Compliance2011Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR– 1077273,25– 2097,62– 1075175,63Cross Compliance2012Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR– 119,890,00– 119,89

Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR– 19,010,00– 19,01Cross Compliance2012Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011FLAT RATE2,00EUR– 1067409,33– 2917,12– 1064492,21Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011FLAT RATE2,00EUR– 29,810,00– 29,81Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012FLAT RATE2,00EUR– 1062848,830,00– 1062848,83Total FI:EUR– 3207700,12– 5014,74– 3202685,38Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactFROther Direct Aid — Article 68-72 of Reg.73/20092011Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE2,00EUR– 175820,540,00– 175820,54Other Direct Aid — Article 68-72 of Reg.73/20092011Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE5,00EUR– 5684962,000,00– 5684962,00Other Direct Aid — Article 68-72 of Reg.73/20092012Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE2,00EUR– 179184,860,00– 179184,86Other Direct Aid — Article 68-72 of Reg.73/20092012Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE5,00EUR– 5736924,65– 713321,07– 5023603,58 Other Direct Aid — Article 68-72 of Reg.73/20092012Deficiencies at the level of administrative controls and in the identification and registration of animalsONE OFF0,00EUR– 14266421,390,00– 14266421,39Other Direct Aid — Article 68-72 of Reg.73/20092013Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE2,00EUR– 247189,520,00– 247189,52Other Direct Aid — Article 68-72 of Reg.73/20092013Deficiencies at the level of administrative controls and in the identification and registration of animalsFLAT RATE5,00EUR– 5691189,65– 613734,80– 5077454,85Other Direct Aid — Article 68-72 of Reg.73/20092013Deficiencies at the level of administrative controls and in the identification and registration of animalsONE OFF0,00EUR– 12274696,000,00– 12274696,00Other Direct Aid — Article 68-72 of Reg.73/20092012Deficiency in the control system for bovine measures, claim year 2011FLAT RATE10,00EUR– 404475,870,00– 404475,87Financial audit — Overshooting2010exceeding of the financial ceilingONE OFF0,00EUR– 906989,160,00– 906989,16Clearance of Accounts — Conformity Clearance2011Financial error (EAGF)ONE OFF0,00EUR– 344648,540,00– 344648,54Other Direct Aid — Article 68-72 of Reg.73/20092011Grave deficiency in the control system for bovine measures, claim year 2010FLAT RATE25,00EUR– 1033771,020,00– 1033771,02Irregularities2012interests on debts for measure Pastry ButterONE OFFEUR– 17555,280,00– 17555,28Irregularities2012interests on debtsONE OFFEUR– 221128,430,00– 221128,43Certification2012known errorONE OFFEUR– 21332,970,00– 21332,97Irregularities2011known error concerning non-application of interests on debts for measure Pastry ButterONE OFFEUR– 88238,740,00– 88238,74

Other Direct Aid — Bovines2012Late notifications for suckler cow premiumONE OFF0,00EUR– 1040875,600,00– 1040875,60Other Direct Aid — Bovines2013Late notifications for suckler cow premiumONE OFF0,00EUR– 800,310,00– 800,31Financial audit — Late payments and payment deadlines2010late payment and ineligible expenditureONE OFFEUR– 6922613,78– 6922613,780,00Certification2011late payments under the measure for refund of milk productsONE OFFEUR– 99193,650,00– 99193,65Irregularities2011lump-sum correction for advance payments and guaranteesONE OFFEUR– 38880,000,00– 38880,00Irregularities2011non-timely issue of a recovery related to late submission of reportONE OFFEUR– 8960,730,00– 8960,73Milk — Schoolmilk2009Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 99865,210,00– 99865,21Milk — Schoolmilk2010Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 243317,070,00– 243317,07Milk — Schoolmilk2011Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 227242,670,00– 227242,67Milk — Schoolmilk2012Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 237633,700,00– 237633,70Milk — Schoolmilk2013Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 213989,710,00– 213989,71Milk — Schoolmilk2014Regulatory reductions not imposed for late lodging of aid applicationsONE OFFEUR– 156968,130,00– 156968,13 Certification2012restructuring of vineyardsONE OFFEUR– 16575,060,00– 16575,06Milk — Schoolmilk2009Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correctionONE OFFEUR10634,370,0010634,37Milk — Schoolmilk2010Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correctionONE OFFEUR13312,710,0013312,71Milk — Schoolmilk2011Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correctionONE OFFEUR61,080,0061,08Milk — Schoolmilk2012Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correctionONE OFFEUR17,990,0017,99Irregularities2012unrecoverable debts from previous periodsONE OFFEUR– 232549,690,00– 232549,69Milk — Schoolmilk2010weaknesses in administrative controlsFLAT RATE5,00EUR– 326272,470,00– 326272,47Milk — Schoolmilk2011weaknesses in administrative controlsFLAT RATE5,00EUR– 625154,440,00– 625154,44Milk — Schoolmilk2012weaknesses in administrative controlsFLAT RATE5,00EUR– 654928,980,00– 654928,98 Milk — Schoolmilk2013weaknesses in administrative controlsFLAT RATE5,00EUR– 341329,210,00– 341329,21Milk — Schoolmilk2014weaknesses in administrative controlsFLAT RATE5,00EUR– 2121,160,00– 2121,16Total FR:EUR– 58759774,04– 8249669,65– 50510104,39Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactGBDecoupled Direct Aids2011Weaknesses in the LPIS-GIS and in the on-the-spot checksFLAT RATE2,00EUR– 41149491,320,00– 41149491,32Other Direct Aids2011Weaknesses in the LPIS-GIS and in the on-the-spot checksFLAT RATE2,00EUR– 152102,700,00– 152102,70Decoupled Direct Aids2012Weaknesses in the LPIS-GIS and in the on-the-spot checksFLAT RATE2,00EUR– 41173119,810,00– 41173119,81Other Direct Aids2012Weaknesses in the LPIS-GIS and in the on-the-spot checksFLAT RATE2,00EUR– 125611,330,00– 125611,33Decoupled Direct Aids2011Weaknesses in updating LPIS maximum eligible area, CY 2010EXTRAPOLATED1,44EUR– 4508766,82– 4508766,820,00Decoupled Direct Aids2012Weaknesses in updating LPIS maximum eligible area, CY 2010EXTRAPOLATED1,44EUR– 14637,02– 14637,020,00Decoupled Direct Aids2013Weaknesses in updating LPIS maximum eligible area, CY 2010EXTRAPOLATED1,44EUR– 6296,05– 6296,050,00

Decoupled Direct Aids2012Weaknesses in updating LPIS maximum eligible area, CY 2011EXTRAPOLATED1,35EUR– 4145094,84– 4145094,840,00Decoupled Direct Aids2013Weaknesses in updating LPIS maximum eligible area, CY 2011EXTRAPOLATED1,35EUR– 11461,82– 11461,820,00Decoupled Direct Aids2013Weaknesses in updating LPIS maximum eligible area, CY 2012EXTRAPOLATED1,02EUR– 3118298,35– 3118298,350,00Total GB:EUR– 94404880,06– 11804554,90– 82600325,16Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactGRCertification2009Administrative errorONE OFF0,00EUR– 3725956,140,00– 3725956,14Decoupled Direct Aids2010CY 2009, Weakness in administrative checksFLAT RATE5,00EUR– 1258341,840,00– 1258341,84Decoupled Direct Aids2010CY 2009, Weakness in calculation of aidsONE OFF0,00EUR– 834150,170,00– 834150,17Decoupled Direct Aids2010CY 2009, Weakness in definition of permanent pasturesFLAT RATE5,00EUR– 85534291,54– 10905970,63– 74628320,91Decoupled Direct Aids2011CY 2010, Risk analysis not effectiveONE OFF0,00EUR– 31425312,220,00– 31425312,22Decoupled Direct Aids2011CY 2010, Weakness in calculation of aidsONE OFF0,00EUR– 231205,280,00– 231205,28Decoupled Direct Aids2011CY 2010, Weakness in definition of permanent pasturesFLAT RATE25,00EUR– 96766888,080,00– 96766888,08 Decoupled Direct Aids2012CY 2011, Weakness in calculation of aidsONE OFF0,00EUR– 210599,350,00– 210599,35Decoupled Direct Aids2012CY 2011, Weakness in definition of permanent pasturesFLAT RATE25,00EUR– 97222743,230,00– 97222743,23Cross Compliance2010Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR– 4885840,27– 217489,28– 4668350,99Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR– 14623,474,01– 14627,48Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR2123,88– 90,252214,13Cross Compliance2009Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 36565,300,00– 36565,30Cross Compliance2010Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 767,750,00– 767,75Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 4668387,23– 256891,02– 4411496,21 Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 1762,62– 358,82– 1403,80Cross Compliance2013Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR1134,340,001134,34Cross Compliance2010Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 8798,190,00– 8798,19Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 730,690,00– 730,69Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 4628045,90– 194866,68– 4433179,22Cross Compliance2013Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR6396,690,006396,69Certification2010Known error in EAGF IACS — counterfeited invoice — premium for special durum wheatONE OFFEUR– 3460,250,00– 3460,25Financial audit — Late payments and payment deadlines2012Late paymentsONE OFFEUR– 242883,87– 242883,870,00Financial audit — Late payments and payment deadlines2012Late paymentsONE OFFEUR0,00– 18212,0818212,08

Cross Compliance2010Leniency of the sanctioning system, 2009ONE OFFEUR– 314226,90– 628,45– 313598,45Cross Compliance2011Leniency of the sanctioning system, 2010ONE OFFEUR– 311191,72– 622,39– 310569,33Cross Compliance2012Leniency of the sanctioning system, 2011ONE OFFEUR– 165476,02– 330,95– 165145,07Certification2012Most Likely Error correctionONE OFFEUR– 474888,320,00– 474888,32Entitlements2007Reimbursement following the judgement of the European Court of Justice in case T-632/11FLAT RATE10,00EUR7055951,797055951,790,00Total GR:EUR– 325901529,65– 4782388,62– 321119141,03Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactHUCross Compliance2011Ineffective or partial checks for 4 SMRs, CY2010FLAT RATE2,00EUR– 1615567,11– 712,70– 1614854,41Cross Compliance2012Ineffective or partial checks for 4 SMRs, CY2011FLAT RATE2,00EUR– 1600343,90– 173,63– 1600170,27Cross Compliance2010Minor non-compliances treated as tolerances, CY2009ONE OFFEUR– 266654,00– 533,31– 266120,69Cross Compliance2011Minor non-compliances treated as tolerances, CY2010ONE OFFEUR– 287746,00– 575,49– 287170,51Cross Compliance2012Minor non-compliances treated as tolerances, CY2011ONE OFFEUR– 14540,00– 29,08– 14510,92Cross Compliance2009No definition of a GAEC standard, CY2008FLAT RATE2,00EUR– 196594,99– 4936,38– 191658,61 Cross Compliance2010No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009FLAT RATE2,00EUR– 1419746,610,00– 1419746,61Other Direct Aid — Article 68-72 of Reg.73/20092011Non application of reductions and retroactive recoveriesONE OFF0,00EUR– 192496,940,00– 192496,94Other Direct Aid — Article 68-72 of Reg.73/20092012Non application of reductions and retroactive recoveriesONE OFF0,00EUR– 86816,930,00– 86816,93Other Direct Aid — Article 68-72 of Reg.73/20092013Non application of reductions and retroactive recoveriesONE OFF0,00EUR– 167077,380,00– 167077,38Export refunds- Live animals2011weakness on a key control concerning travel time related to transport of live animalsFLAT RATE5,00EUR– 25771,410,00– 25771,41Export refunds- Live animals2012weakness on a key control concerning travel time related to transport of live animalsFLAT RATE5,00EUR– 7923,510,00– 7923,51Export refunds- Live animals2013weakness on a key control concerning travel time related to transport of live animalsFLAT RATE5,00EUR– 2068,640,00– 2068,64Export refunds- Live animals2014weakness on a key control concerning travel time related to transport of live animalsFLAT RATE5,00EUR– 940,870,00– 940,87Total HU:EUR– 5884288,29– 6960,59– 5877327,70Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactIEIrregularities2012interest following late notifications to debtorsONE OFF0,00EUR– 24310,000,00– 24310,00Total IE:EUR– 24310,000,00– 24310,00Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactITDecoupled Direct Aids2009Eligibility of permanent pastureONE OFFEUR– 3291735,880,00– 3291735,88 Decoupled Direct Aids2010Eligibility of permanent pastureFLAT RATE5,00EUR– 3244105,280,00– 3244105,28Decoupled Direct Aids2011Eligibility of permanent pastureFLAT RATE5,00EUR– 2708898,960,00– 2708898,96Decoupled Direct Aids2009Incorrect application of 0,1Ha toleranceONE OFFEUR– 104511,690,00– 104511,69Decoupled Direct Aids2010Incorrect application of 0,1Ha toleranceONE OFFEUR– 35336,770,00– 35336,77Decoupled Direct Aids2010Lack of procedure for intentional non-complianceONE OFFEUR– 51346,950,00– 51346,95Total IT:EUR– 9435935,530,00– 9435935,53Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactLUCross Compliance2010Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 172829,190,00– 172829,19Cross Compliance2011Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 119,860,00– 119,86Cross Compliance2012Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 139,730,00– 139,73Cross Compliance2009Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 525,200,00– 525,20Cross Compliance2010Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 9,14– 9,140,00

Cross Compliance2011Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 170803,100,00– 170803,10Cross Compliance2012Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 559,720,00– 559,72Cross Compliance2013Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 9,940,00– 9,94Cross Compliance2010Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 11,080,00– 11,08Cross Compliance2012Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 68099,370,00– 68099,37Cross Compliance2013Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 22,970,00– 22,97Cross Compliance2011Weaknesses in controls for some SMR, CY2012FLAT RATE2,00EUR– 4,410,00– 4,41Cross Compliance2013Weaknesses in controls for some SMR, CY2012FLAT RATE2,00EUR– 67282,230,00– 67282,23Total LU:EUR– 480415,94– 9,14– 480406,80Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactNLCross Compliance2010Leniency of the sanctioning system, CY 2009ONE OFF0,00EUR– 336738,00– 673,47– 336064,53Cross Compliance2011Leniency of the sanctioning system, CY 2010ONE OFF0,00EUR– 404673,00– 809,34– 403863,66 Cross Compliance2012Leniency of the sanctioning system, CY 2011ONE OFF0,00EUR– 231249,00– 462,51– 230786,49Cross Compliance2011Partial control of four SMRs, CY 2010FLAT RATE2,00EUR– 1632040,68– 1500,00– 1630540,68Cross Compliance2012Partial control of four SMRs, CY 2010FLAT RATE2,00EUR– 6702,82– 182,32– 6520,50Cross Compliance2012Partial control of four SMRs, CY 2011FLAT RATE2,00EUR– 1631326,510,00– 1631326,51Cross Compliance2010Two GAEC missing, partial control of three SMRs, CY 2009FLAT RATE2,00EUR– 1607697,98– 10515,98– 1597182,00Cross Compliance2011Two GAEC missing, partial control of three SMRs, CY 2009FLAT RATE2,00EUR– 15,530,00– 15,53Cross Compliance2012Two GAEC missing, partial control of three SMRs, CY 2009FLAT RATE2,00EUR– 358,240,00– 358,24Total NL:EUR– 5850801,76– 14143,62– 5836658,14Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactPLFruit and Vegetables — Operational Programmes2009On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 31264,180,00– 31264,18 Fruit and Vegetables — Operational Programmes2010On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 29697,910,00– 29697,91Fruit and Vegetables — Operational Programmes2011On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 18292,770,00– 18292,77Fruit and Vegetables — Operational Programmes2012On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 63191,190,00– 63191,19Fruit and Vegetables — Pre-recognised Producer Groups2009On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 2931872,360,00– 2931872,36Fruit and Vegetables — Pre-recognised Producer Groups2010On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 9080094,980,00– 9080094,98Fruit and Vegetables — Pre-recognised Producer Groups2011On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 17373186,080,00– 17373186,08Fruit and Vegetables — Pre-recognised Producer Groups2012On-the-spot control weakness — insufficient or inadequate quality of controlFLAT RATE10,00EUR– 25989900,320,00– 25989900,32Cross Compliance20101 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR– 3689271,34– 79,06– 3689192,28Cross Compliance20111 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR– 3213,440,00– 3213,44Cross Compliance20121 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR164,810,00164,81

Cross Compliance20093 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR– 3120835,31– 29229,92– 3091605,39Cross Compliance20103 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR– 2453,250,00– 2453,25Cross Compliance20113 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR– 330,260,00– 330,26Certification2012Non-respect of payment deadlinesONE OFFEUR– 8334,38– 8334,380,00Total PL:EUR– 62341772,96– 37643,36– 62304129,60Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactPLCross Compliance20101 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00PLN0,00– 180,84180,84Cross Compliance20103 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00PLN0,00– 0,120,12Total PL:PLN0,00– 180,96180,96Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactPTFlax and Hemp2001Gravely deficient control systemFLAT RATE25,00EUR– 501445,570,00– 501445,57 Irregularities2007incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2006ONE OFF0,00EUR– 159635,310,00– 159635,31Irregularities2010incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2007ONE OFF0,00EUR– 9699,570,00– 9699,57Irregularities2010incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2008ONE OFF0,00EUR– 9579,020,00– 9579,02Irregularities2007incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2006ONE OFF0,00EUR– 15985,640,00– 15985,64Irregularities2010incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2008ONE OFF0,00EUR– 7183,060,00– 7183,06Irregularities2010incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2009ONE OFF0,00EUR– 106753,070,00– 106753,07Other Direct Aid — Bovines2011Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premiumONE OFF0,00EUR– 286265,670,00– 286265,67Other Direct Aid — Bovines2012Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premiumONE OFF0,00EUR– 2112,590,00– 2112,59 Other Direct Aid — Ewe and Goats2010Noncompliance with the regular requirements (electronic ID) and late on-the-spot checksFLAT RATE5,00EUR– 1364355,530,00– 1364355,53Other Direct Aid — Ewe and Goats2011Noncompliance with the regular requirements (electronic ID) and late on-the-spot checksFLAT RATE5,00EUR– 12406,160,00– 12406,16Other Direct Aid — Ewe and Goats2012Noncompliance with the regular requirements (electronic ID) and late on-the-spot checksFLAT RATE5,00EUR– 875,950,00– 875,95Other Direct Aid — Ewe and Goats2012Noncompliance with the regular requirements (electronic ID) and late on-the-spot checksFLAT RATE25,00EUR– 6882369,010,00– 6882369,01Other Direct Aids2010Weaknesses in LPIS, Coupled Aids CY 2009FLAT RATE10,00EUR– 3104351,60– 7964,71– 3096386,89Other Direct Aids2011Weaknesses in LPIS, Coupled Aids, CY 2009FLAT RATE10,00EUR– 22262,510,00– 22262,51Other Direct Aids2012Weaknesses in LPIS, Coupled Aids, CY 2009FLAT RATE10,00EUR– 397,610,00– 397,61Other Direct Aids2011Weaknesses in LPIS, Coupled Aids, CY 2010FLAT RATE10,00EUR– 3075736,700,00– 3075736,70Other Direct Aids2012Weaknesses in LPIS, Coupled Aids, CY 2010FLAT RATE10,00EUR– 5970,810,00– 5970,81Other Direct Aids2012Weaknesses in LPIS, Coupled Aids, CY 2011FLAT RATE10,00EUR– 3021960,910,00– 3021960,91

Decoupled Direct Aids2010Weaknesses in LPIS, CY 2009FLAT RATE10,00EUR– 38487387,220,00– 38487387,22Decoupled Direct Aids2011Weaknesses in LPIS, CY 2009FLAT RATE10,00EUR– 76959,210,00– 76959,21Decoupled Direct Aids2012Weaknesses in LPIS, CY 2009FLAT RATE10,00EUR– 21658,300,00– 21658,30Other Direct Aid — Article 68-72 of Reg.73/20092011Weaknesses in LPIS, CY 2010FLAT RATE5,00EUR– 596448,770,00– 596448,77Decoupled Direct Aids2011Weaknesses in LPIS, CY 2010FLAT RATE10,00EUR– 39743230,070,00– 39743230,07Other Direct Aid — Article 68-72 of Reg.73/20092012Weaknesses in LPIS, CY 2010FLAT RATE5,00EUR– 14755,300,00– 14755,30Decoupled Direct Aids2012Weaknesses in LPIS, CY 2010FLAT RATE10,00EUR– 79741,000,00– 79741,00Other Direct Aid — Article 68-72 of Reg.73/20092012Weaknesses in LPIS, CY 2011FLAT RATE5,00EUR– 506205,320,00– 506205,32Decoupled Direct Aids2012Weaknesses in LPIS, CY 2011FLAT RATE10,00EUR– 39273425,470,00– 39273425,47Total PT:EUR– 137389156,95– 7964,71– 137381192,24Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSECertification2011Accounting correctionONE OFFEUR– 162010,820,00– 162010,82Cross Compliance2010Reduce scope of control for SMR2, CY 2009FLAT RATE2,00EUR– 935582,59– 923,22– 934659,37 Cross Compliance2011Reduce scope of control for SMR2, CY 2010FLAT RATE2,00EUR– 937501,480,00– 937501,48Cross Compliance2012Reduce scope of control for SMR2, CY 2011FLAT RATE2,00EUR– 922366,510,00– 922366,51Total SE:EUR– 2957461,40– 923,22– 2956538,18Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSICertification2013EAGF IACS known errorsONE OFFEUR– 285,330,00– 285,33Total SI:EUR– 285,330,00– 285,33Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSKCertification2012Extrapolated error in the EAGF non-IACS populationONE OFFEUR– 195952,670,00– 195952,67Certification2006Known error in the EAGF non-IACSONE OFFEUR– 96733,420,00– 96733,42Decoupled Direct Aids2009Non increase of the sample and absence of retroactive recoveries — claim year 2008ONE OFF0,00EUR– 183679,070,00– 183679,07Decoupled Direct Aids2010Non increase of the sample and absence of retroactive recoveries — claim year 2009ONE OFF0,00EUR– 652124,200,00– 652124,20Other Direct Aid — Article 68-72 of Reg.73/20092011On-the-spot check weaknessesFLAT RATE2,00EUR– 160973,200,00– 160973,20Other Direct Aid — Article 68-72 of Reg.73/20092012On-the-spot check weaknessesFLAT RATE2,00EUR– 212310,920,00– 212310,92Other Direct Aid — Article 68-72 of Reg.73/20092013On-the-spot check weaknessesFLAT RATE2,00EUR– 133,030,00– 133,03Total SK:EUR– 1501906,510,00– 1501906,51 CurrencyAmountDeductionsFinancial ImpactEUR– 725462955,02– 26198272,98– 699264682,04PLN0,00– 180,96180,96 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactBECertification2010correction for the most likely errorsONE OFFEUR– 849182,720,00– 849182,72Certification2011most likely error and administrative errorsONE OFFEUR– 222353,900,00– 222353,90Certification2012most likely error (EARDF non-IACS)ONE OFFEUR– 268140,000,00– 268140,00Total BE:EUR– 1339676,620,00– 1339676,62Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactBGCross Compliance2012No evaluation of non-compliances, weakness in risk analysis CY2011FLAT RATE2,00EUR– 69011,490,00– 69011,49Cross Compliance2009Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR– 16815,22– 1493,59– 15321,63Cross Compliance2010Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR2594,340,002594,34Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008FLAT RATE2,00EUR374,060,00374,06Cross Compliance2010Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR– 42258,52– 2078,57– 40179,95

Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR703,390,00703,39Cross Compliance2012Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009FLAT RATE2,00EUR790,420,00790,42Cross Compliance2011Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010FLAT RATE2,00EUR– 42144,65– 28767,01– 13377,64Cross Compliance2012Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010FLAT RATE2,00EUR1105,4955,281050,21Total BG:EUR– 164662,18– 32283,89– 132378,29Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactDECertification2010errors found in the procedure of clearance of accounts for financial year 2010ONE OFF0,00EUR– 155205,740,00– 155205,74Certification2012Financial errors identified by the Certification BodyONE OFFEUR– 2168,710,00– 2168,71Certification2013Financial errors identified by the Certification BodyONE OFFEUR– 2552,580,00– 2552,58Certification2011Financial errors in the EAFRD non-IACS populationONE OFFEUR– 1281363,060,00– 1281363,06Certification2012Financial errors in the EAFRD non-IACS populationONE OFFEUR– 468402,54– 1572,93– 466829,61 Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2011Weakness in the on-the-spot checksFLAT RATE5,00EUR– 139742,700,00– 139742,70Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2012Weakness in the on-the-spot checksFLAT RATE2,00EUR– 57671,910,00– 57671,91Total DE:EUR– 2107107,24– 1572,93– 2105534,31Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactDKRural Development EAFRD Axis 1+3 — others (2007-2013)2008aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013ONE OFF0,00EUR– 740432,690,00– 740432,69Rural Development EAFRD Axis 1+3 — others (2007-2013)2009aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013ONE OFF0,00EUR– 1131207,950,00– 1131207,95Rural Development EAFRD Axis 1+3 — others (2007-2013)2010aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013ONE OFF0,00EUR– 159254,220,00– 159254,22Rural Development EAFRD Axis 1+3 — others (2007-2013)2008Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006FLAT RATE5,00EUR– 67021,43– 24903,33– 42118,10Rural Development EAFRD Axis 1+3 — others (2007-2013)2009Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006FLAT RATE5,00EUR– 178668,72– 56560,40– 122108,32Rural Development EAFRD Axis 1+3 — others (2007-2013)2010Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006FLAT RATE5,00EUR– 24190,83– 7962,71– 16228,12Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009non-eligible expenditureONE OFF0,00EUR– 44363,280,00– 44363,28 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010non-eligible expenditureONE OFF0,00EUR– 23894,920,00– 23894,92Total DK:EUR– 2369034,04– 89426,44– 2279607,60Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactEERural Development EAFRD Axis 4 LEADER (2007-2013)2012Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application)ONE OFFEUR– 30677,590,00– 30677,59Total EE:EUR– 30677,590,00– 30677,59Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactESRural Development EAFRD Axis 4 LEADER (2007-2013)2011Cash payments accepted for amounts higher than EUR 3000ONE OFFEUR– 3429,350,00– 3429,35Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011DAS 2012 follow upONE OFFEUR– 54678,480,00– 54678,48Certification2013EAFRD non-IACS error calculated by Most Likely ErrorONE OFFEUR– 13102,050,00– 13102,05Certification2013EAFRD non-IACS random errors and EAGF control statisticsONE OFFEUR– 292416,33– 243453,83– 48962,50Certification2013EAGF and EAFRD errors in annex III, known errors and Most Likely ErrorONE OFFEUR– 22195,170,00– 22195,17Certification2013EAGF non-IACS and EAFRD non-IACS known errorsONE OFFEUR– 26105,450,00– 26105,45

Clearance of accounts — Financial Clearance2009Errors in the measure 123 (Adding value to agricultural and forestry products)ONE OFF0,00EUR– 660118,110,00– 660118,11Certification2013Interests not declared on annex III amounts regarding EAFRDONE OFFEUR– 3524,230,00– 3524,23Certification2010Known error (EAFRD non-IACS)ONE OFF0,00EUR– 10900,750,00– 10900,75Cross Compliance2010Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 21359,770,00– 21359,77Cross Compliance2011Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 991,680,00– 991,68Cross Compliance2012Limited scope of SMR5 checks, CY2009FLAT RATE2,00EUR– 17,030,00– 17,03Rural Development EAFRD Axis 4 LEADER (2007-2013)2011Missing checks on reasonableness of costsONE OFFEUR– 200000,000,00– 200000,00Rural Development EAFRD Axis 4 LEADER (2007-2013)2012Missing checks on reasonableness of costsONE OFFEUR– 494665,620,00– 494665,62Total ES:EUR– 1803504,02– 243453,83– 1560050,19Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactFICross Compliance2011Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR– 117417,02– 1255,65– 116161,37Cross Compliance2012Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR296,440,00296,44 Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010FLAT RATE2,00EUR119,200,00119,20Cross Compliance2011Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011FLAT RATE2,00EUR– 322314,300,00– 322314,30Cross Compliance2012Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011FLAT RATE2,00EUR– 124630,16– 1116,39– 123513,77Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011FLAT RATE2,00EUR237,290,00237,29Cross Compliance2012Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012FLAT RATE2,00EUR– 322673,610,00– 322673,61Cross Compliance2013Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012FLAT RATE2,00EUR– 148165,330,00– 148165,33Total FI:EUR– 1034547,49– 2372,04– 1032175,45Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactFRCertification2011correction of error from previous exercise (FY 2008)ONE OFFEUR– 316,930,00– 316,93Certification2011correction of Most Likely ErrorONE OFFEUR– 64506,940,00– 64506,94Clearance of Accounts — Conformity Clearance2011Known error (EAFRD Non- IACS)ONE OFF0,00EUR– 782916,850,00– 782916,85 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Lack of animal-counting and then of assessment of the livestock density during on-the-spot checksFLAT RATE10,00EUR– 22305396,89– 2656820,83– 19648576,06Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Lack of animal-counting and then of assessment of the livestock density during on-the-spot checksFLAT RATE10,00EUR– 46755450,92– 9650360,15– 37105090,77Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Lack of animal-counting and then of assessment of the livestock density during on-the-spot checksFLAT RATE10,00EUR– 46471360,90– 4948400,38– 41522960,52Certification2012Most Likely Error correctionONE OFFEUR– 63400,430,00– 63400,43Clearance of Accounts — Conformity Clearance2011Most likely error (EAFRD IACS)ONE OFF0,00EUR– 7657843,46– 7637276,78– 20566,68Clearance of Accounts — Conformity Clearance2011Most likely error (EAFRD Non- IACS)ONE OFF0,00EUR– 1750641,89– 372722,18– 1377919,71Total FR:EUR– 125851835,21– 25265580,32– 100586254,89Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactGBCertification2011Financial errors in the EAFRD non-IACS populationONE OFFEUR– 1306993,000,00– 1306993,00Certification2012Financial errors in the EAFRD non-IACS populationONE OFFEUR– 1596378,440,00– 1596378,44Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010weaknesses in cross-checks and on-the-spot controlsFLAT RATE2,00EUR– 300348,62– 3991,44– 296357,18Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010weaknesses in cross-checks and on-the-spot controlsFLAT RATE5,00EUR– 1413238,270,00– 1413238,27

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011weaknesses in cross-checks and on-the-spot controlsFLAT RATE2,00EUR– 103768,07– 99876,41– 3891,66Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011weaknesses in cross-checks and on-the-spot controlsFLAT RATE5,00EUR– 2996703,650,00– 2996703,65Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012weaknesses in cross-checks and on-the-spot controlsFLAT RATE2,00EUR– 1424,63– 1424,630,00Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012weaknesses in cross-checks and on-the-spot controlsFLAT RATE5,00EUR– 564186,680,00– 564186,68Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in the LPIS-GIS and in the on-the-spot checksFLAT RATE2,00EUR– 655,530,00– 655,53Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses in the LPIS-GIS and the in on-the-spot checksFLAT RATE2,00EUR– 99876,410,00– 99876,41Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in the LPIS-GIS and the in on-the-spot checksFLAT RATE2,00EUR– 75788,970,00– 75788,97Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010FLAT RATE5,00EUR– 221950,510,00– 221950,51Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010FLAT RATE5,00EUR– 69387,510,00– 69387,51Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011FLAT RATE5,00EUR– 160272,960,00– 160272,96 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012FLAT RATE5,00EUR– 229071,450,00– 229071,45Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010EXTRAPOLATED4,93EUR– 606376,230,00– 606376,23Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010EXTRAPOLATED4,93EUR– 799,880,00– 799,88Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011EXTRAPOLATED7,23EUR– 1313436,220,00– 1313436,22Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012EXTRAPOLATED4,93EUR– 12197,200,00– 12197,20Total GB:EUR– 11072854,23– 105292,48– 10967561,75Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactGRCross Compliance2010Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR– 153198,35– 5327,59– 147870,76Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR– 187418,780,00– 187418,78Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2009FLAT RATE2,00EUR– 2231,630,00– 2231,63

Cross Compliance2010Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 35104,460,00– 35104,46Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 204353,870,00– 204353,87Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 36611,230,00– 36611,23Cross Compliance2013Incomplete check for 3 SMR and 1 GAEC, CY 2010FLAT RATE2,00EUR– 4633,820,00– 4633,82Cross Compliance2011Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 61471,510,00– 61471,51Cross Compliance2012Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 324047,750,00– 324047,75Cross Compliance2013Incomplete check for 3 SMR and 1 GAEC, CY 2011FLAT RATE2,00EUR– 24741,400,00– 24741,40Total GR:EUR– 1033812,80– 5327,59– 1028485,21 Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactHUCross Compliance2011Ineffective or partial checks for 4 SMRs, CY2010FLAT RATE2,00EUR– 312467,18– 0,47– 312466,71Cross Compliance2012Ineffective or partial checks for 4 SMRs, CY2011FLAT RATE2,00EUR– 298558,710,00– 298558,71Cross Compliance2009No definition of a GAEC standard, CY2008FLAT RATE2,00EUR– 42691,18– 1096,09– 41595,09Cross Compliance2010No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009FLAT RATE2,00EUR– 277887,36– 390,56– 277496,80Total HU:EUR– 931604,43– 1487,12– 930117,31Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006FLAT RATE5,00EUR– 38931,650,00– 38931,65Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006FLAT RATE5,00EUR– 220159,010,00– 220159,01Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006FLAT RATE5,00EUR– 222762,74– 1364263,701141500,96Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses on the on-the-spot controlsFLAT RATE2,00EUR– 89263,400,00– 89263,40Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses on the on-the-spot controlsFLAT RATE5,00EUR– 561912,240,00– 561912,24 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses on the on-the-spot controlsFLAT RATE2,00EUR– 88547,610,00– 88547,61Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses on the on-the-spot controlsFLAT RATE5,00EUR– 770037,000,00– 770037,00Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weakness in the on the spot checksFLAT RATE2,00EUR– 6013,850,00– 6013,85Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weakness in the on the spot checksFLAT RATE5,00EUR– 475521,250,00– 475521,25Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weakness in the on the spot checksFLAT RATE2,00EUR– 9979,460,00– 9979,46Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weakness in the on the spot checksFLAT RATE5,00EUR– 180719,230,00– 180719,23Total IT:EUR– 2663847,44– 1364263,70– 1299583,74Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 1 — Measures with flat rate support2011deficiencies in the Early Retirement schemeFLAT RATE5,00EUR– 723284,180,00– 723284,18Rural Development EAFRD Axis 1 — Measures with flat rate support2012deficiencies in the Early Retirement schemeFLAT RATE5,00EUR– 637047,080,00– 637047,08

Rural Development EAFRD Axis 1 — Measures with flat rate support2013deficiencies in the Early Retirement schemeFLAT RATE5,00EUR– 577968,820,00– 577968,82Total LT:EUR– 1938300,080,00– 1938300,08Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactLURural Development EAFRD Axis 2 (2007-2013, area related measures)2012Control weaknessesFLAT RATE2,00EUR– 9535,970,00– 9535,97Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Control weaknessesFLAT RATE2,00EUR– 10852,370,00– 10852,37Rural Development EAFRD Axis 2 (2007-2013, area related measures)2007Recovery of expenses and payments in installmentsONE OFFEUR– 1698,740,00– 1698,74Rural Development EAFRD Axis 2 (2007-2013, area related measures)2009Recovery of expenses and payments in installmentsONE OFFEUR– 81935,900,00– 81935,90Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Recovery of expenses and payments in installmentsONE OFFEUR– 15911,780,00– 15911,78Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Recovery of expenses and payments in installmentsONE OFFEUR– 143677,09– 1058,16– 142618,93Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Recovery of expenses and payments in installmentsONE OFFEUR– 85606,500,00– 85606,50Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Recovery of expenses and payments in installmentsONE OFFEUR– 3346,100,00– 3346,10 Cross Compliance2010Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 33426,58– 756,39– 32670,19Cross Compliance2011Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 267,210,00– 267,21Cross Compliance2012Weaknesses in controls and sanctions for many SMR, CY2009FLAT RATE5,00EUR– 73,030,00– 73,03Cross Compliance2010Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR4,540,004,54Cross Compliance2011Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 37044,42– 724,56– 36319,86Cross Compliance2012Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 795,190,00– 795,19Cross Compliance2013Weaknesses in controls and sanctions for many SMR, CY2010FLAT RATE5,00EUR– 17,230,00– 17,23Cross Compliance2011Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 1127,360,00– 1127,36Cross Compliance2012Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 14826,04– 190,28– 14635,76Cross Compliance2013Weaknesses in controls for some SMR, CY2011FLAT RATE2,00EUR– 43,480,00– 43,48Cross Compliance2012Weaknesses in controls for some SMR, CY2012FLAT RATE2,00EUR– 16,590,00– 16,59 Cross Compliance2013Weaknesses in controls for some SMR, CY2012FLAT RATE2,00EUR– 14920,14– 70,99– 14849,15Total LU:EUR– 455117,18– 2800,38– 452316,80Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactNLCertification2013Most likely errorONE OFFEUR– 42793,000,00– 42793,00Cross Compliance2011Partial control of four SMRs, CY 2010FLAT RATE2,00EUR– 43836,310,00– 43836,31Cross Compliance2012Partial control of four SMRs, CY 2011FLAT RATE2,00EUR– 73073,890,00– 73073,89Cross Compliance2010Two GAEC missing, partial control of three SMRs, CY 2009FLAT RATE2,00EUR– 34616,830,00– 34616,83Total NL:EUR– 194320,030,00– 194320,03Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactPLCross Compliance20101 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR– 920956,49– 2599,64– 918356,85Cross Compliance20111 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR– 1637,990,00– 1637,99Cross Compliance20121 GAEC not adequately defined and not controlled, CY 2009FLAT RATE2,00EUR829,370,00829,37

Cross Compliance20093 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR– 859668,25– 17327,49– 842340,76Cross Compliance20103 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR– 671,060,00– 671,06Cross Compliance20113 GAEC not defined or controlled, incorrect application of repetition, CY 2008FLAT RATE2,00EUR1493,390,001493,39Total PL:EUR– 1780611,03– 19927,13– 1760683,90Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in LPIS, RD, CY2009FLAT RATE5,00EUR– 4465827,52– 816938,24– 3648889,28Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weaknesses in LPIS, RD, CY2009FLAT RATE5,00EUR– 2780072,82– 449485,15– 2330587,67Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses in LPIS, RD, CY2009FLAT RATE5,00EUR– 82221,340,00– 82221,34Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in LPIS, RD, CY2009FLAT RATE5,00EUR– 14201,200,00– 14201,20 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weaknesses in LPIS, RD, CY2010FLAT RATE5,00EUR– 3749104,010,00– 3749104,01Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Weaknesses in LPIS, RD, CY2010FLAT RATE5,00EUR– 4067474,490,00– 4067474,49Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Weaknesses in LPIS, RD, CY2010FLAT RATE5,00EUR– 229875,480,00– 229875,48Total PT:EUR– 15388776,86– 1266423,39– 14122353,47Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Verification of the eligibility criteria for SMEFLAT RATE5,00EUR– 3355151,850,00– 3355151,85Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Verification of the eligibility criteria for SMEFLAT RATE5,00EUR– 287527,730,00– 287527,73Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Lack of traceability of checks carried out on the spotFLAT RATE2,00EUR– 2731178,66– 2731178,660,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009non-efficient eligibility check and non-efficient cost reasonableness verificationFLAT RATE10,00EUR– 1133070,660,00– 1133070,66 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010non-efficient eligibility check and non-efficient cost reasonableness verificationFLAT RATE10,00EUR– 5770820,630,00– 5770820,63Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011non-efficient eligibility check and non-efficient cost reasonableness verificationFLAT RATE10,00EUR– 950205,570,00– 950205,57Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012non-efficient eligibility check and non-efficient cost reasonableness verificationFLAT RATE10,00EUR– 7608827,950,00– 7608827,95Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009Not enough control on the reasonableness of the costs (purchases of goods)FLAT RATE5,00EUR– 2620758,90– 2620758,900,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Not enough control on the reasonableness of the costs (purchases of goods)FLAT RATE5,00EUR– 4160449,26– 4160449,260,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Not enough control on the reasonableness of the costs (purchases of goods)FLAT RATE5,00EUR– 3638274,920,00– 3638274,92Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Not enough control on the reasonableness of the costs (purchases of goods)FLAT RATE5,00EUR– 3118370,510,00– 3118370,51Total RO:EUR– 35374636,64– 9512386,82– 25862249,82

Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSEClearance of Accounts — Conformity Clearance2013Known Error (EAFRD-IACS population)ONE OFF0,00EUR– 488,090,00– 488,09Certification2011Most Likely Error (EAFRD non-IACS)ONE OFFEUR– 1649879,530,00– 1649879,53Clearance of Accounts — Conformity Clearance2013Most Likely Error (EAFRD non-IACS population)ONE OFF0,00EUR– 730668,810,00– 730668,81Cross Compliance2010Reduce scope of control for SMR2, RD, CY 2009FLAT RATE2,00EUR– 138868,550,00– 138868,55Cross Compliance2011Reduce scope of control for SMR2, RD, CY 2010FLAT RATE2,00EUR– 189154,340,00– 189154,34Cross Compliance2012Reduce scope of control for SMR2, RD, CY 2011FLAT RATE2,00EUR– 196441,610,00– 196441,61Total SE:EUR– 2905500,930,00– 2905500,93Member StateMeasureFYReasonTypeCorrection (%)CurrencyAmountDeductionsFinancial ImpactSICertification2013EAFRD debts prematurely declared irrecoverableONE OFFEUR– 1214,100,00– 1214,10Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Lack of administrative checks — crop rotationONE OFFEUR– 136630,130,00– 136630,13Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Lack of administrative checks related to specific commitments under certain agro-environement measures (214)ONE OFFEUR– 9476,100,00– 9476,10Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Lack of administrative checks related to specific commitments under certain agro-environement measures (214)ONE OFFEUR– 9463,420,00– 9463,42Total SI:EUR– 156783,750,00– 156783,75 CurrencyAmountDeductionsFinancial ImpactEUR– 208597209,79– 37912598,06– 170684611,73