Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2021) 927)

Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2021) 927) (Only the Bulgarian, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 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 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 Ares(2021)582569. . (8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 January 2021,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Poland, the Portuguese Republic and the Slovak Republic. Done at Brussels, 17 February 2021. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 65 Budget Item: 08 02 06 01 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRDecoupled Direct Aids2016Reimbursement following judgment in case T-46/19FLAT RATE2,00EUR12342563,070,0012342563,07Decoupled Direct Aids2016Reimbursement following judgment in case T-46/19ONE OFFEUR541695,17541695,170,00Decoupled Direct Aids2017Reimbursement following judgment in case T-46/19FLAT RATE2,00EUR12060282,130,0012060282,13Decoupled Direct Aids2017Reimbursement following judgment in case T-46/19ONE OFFEUR148448,47148448,470,00Total GR:EUR25092988,84690143,6424402845,20CurrencyAmountDeductionsFinancial ImpactEUR25092988,84690143,6424402845,20 Budget Item: 6 2 0 0 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEClearance of Accounts - Financial Clearance2018Individual errors EAGF IACSONE OFFEUR– 528,950,00– 528,95Clearance of Accounts - Financial Clearance2018Known error EAGF NIACSONE OFFEUR– 98894,050,00– 98894,05 Clearance of Accounts - Financial Clearance2018Payment delays school schemesONE OFFEUR– 4778,760,00– 4778,76Total BE:EUR– 104201,760,00– 104201,76BGPromotion Measures2010INT2016/101/BG Absence of recoveriesONE OFFEUR– 430586,900,00– 430586,90Promotion Measures2011INT2016/101/BG Absence of recoveriesONE OFFEUR– 299201,850,00– 299201,85Promotion Measures2012INT2016/101/BG Absence of recoveriesONE OFFEUR– 636371,100,00– 636371,10Promotion Measures2013INT2016/101/BG Absence of recoveriesONE OFFEUR– 1157373,48,00– 1157373,48Promotion Measures2014INT2016/101/BG Absence of recoveriesONE OFFEUR– 1341643,850,00– 1341643,85Promotion Measures2015INT2016/101/BG Absence of recoveriesONE OFFEUR– 1641010,620,00– 1641010,62Promotion Measures2016INT2016/101/BG Absence of recoveriesONE OFFEUR– 1838521,580,00– 1838521,58Promotion Measures2017INT2016/101/BG Absence of recoveriesONE OFFEUR– 312139,590,00– 312139,59Total BG:EUR– 7656848,970,00– 7656848,97 DEYoung farmers scheme2020DE03, DE04-Administrative checks on Payment Entitlements when setting up the Basic Payment Scheme-YFP-CY 2019ONE OFFEUR– 4097,430,00– 4097,43Young farmers scheme2018DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2017ONE OFFEUR– 9191,930,00– 9191,93Young farmers scheme2019DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2018ONE OFFEUR– 7409,730,00– 7409,73Basic Payment Scheme2018DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017ONE OFFEUR– 26423,710,00– 26423,71Basic Payment Scheme2019DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018ONE OFFEUR– 25872,540,00– 25872,54Greening Payment2018DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017ONE OFFEUR– 12488,280,00– 12488,28Greening Payment2019DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018ONE OFFEUR– 12514,320,00– 12514,32

Restributive Payment2018DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017ONE OFFEUR– 6475,310,00– 6475,31Reimbursement of direct aids in relation to financial discipline2018DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017ONE OFFEUR– 478,690,00– 478,69Reimbursement of direct aids in relation to financial discipline2019DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018ONE OFFEUR– 487,160,00– 487,16Restributive Payment2019DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018ONE OFFEUR– 6532,400,00– 6532,40Young farmers scheme2018DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017ONE OFFEUR– 4898,540,00– 4898,54 Young farmers scheme2019DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018ONE OFFEUR– 5032,540,00– 5032,54Young farmers scheme2018DE21-Administrative checks on PEs when setting up the BPS–YFS -CY2017ONE OFFEUR– 2033,630,00– 2033,63Young farmers scheme2018DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2017ONE OFFEUR– 3406,450,00– 3406,45Young farmers scheme2019DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2018ONE OFFEUR– 2171,770,00– 2171,77Basic Payment Scheme2018DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017ONE OFFEUR– 23703,040,00– 23703,04Basic Payment Scheme2019DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018ONE OFFEUR– 25206,490,00– 25206,49Greening Payment2018DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017ONE OFFEUR– 12369,060,00– 12369,06 Greening Payment2019DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018ONE OFFEUR– 12772,950,00– 12772,95Restributive Payment2018DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017ONE OFFEUR– 6497,310,00– 6497,31Reimbursement of direct aids in relation to financial discipline2018DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017ONE OFFEUR– 555,790,00– 555,79Reimbursement of direct aids in relation to financial discipline2019DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018ONE OFFEUR– 571,190,00– 571,19Restributive Payment2019DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018ONE OFFEUR– 6789,120,00– 6789,12Young farmers scheme2017DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants -YFP-CY2016ONE OFFEUR– 4568,910,00– 4568,91

Young farmers scheme2018DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017ONE OFFEUR– 6343,620,00– 6343,62Young farmers scheme2019DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018ONE OFFEUR– 6236,090,00– 6236,09Basic Payment Scheme2020DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-CY2019ONE OFFEUR– 60665,910,00– 60665,91Reimbursement of direct aids in relation to financial discipline2020DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-GREENING-YFP-RP-reimbursement of FD-CY2019ONE OFFEUR– 1295,710,00– 1295,71Greening Payment2020DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-GREENING-CY2019ONE OFFEUR– 29713,240,00– 29713,24Young farmers scheme2020DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-RP-CY2019ONE OFFEUR– 13243,110,00– 13243,11Restributive Payment2020DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-YFP-CY2019ONE OFFEUR– 14146,220,00– 14146,22 Young farmers scheme2018DE4-Administrative checks on PEs when setting up the BPS–YFS -CY2017ONE OFFEUR– 7857,980,00– 7857,98Basic Payment Scheme2018DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017ONE OFFEUR– 3702,450,00– 3702,45Basic Payment Scheme2019DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018ONE OFFEUR– 3614,360,00– 3614,36Greening Payment2018DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017ONE OFFEUR– 1733,160,00– 1733,16Greening Payment2019DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018ONE OFFEUR– 1726,100,00– 1726,10Restributive Payment2018DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017ONE OFFEUR– 1008,520,00– 1008,52Reimbursement of direct aids in relation to financial discipline2018DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017ONE OFFEUR– 73,220,00– 73,22 Reimbursement of direct aids in relation to financial discipline2019DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018ONE OFFEUR– 73,590,00– 73,59Restributive Payment2019DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018ONE OFFEUR– 1015,580,00– 1015,58Young farmers scheme2018DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017ONE OFFEUR– 884,460,00– 884,46Young farmers scheme2019DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018ONE OFFEUR– 883,810,00– 883,81Young farmers scheme2019DE7-Administrative checks on PEs when setting up the BPS–YFS -CY2018ONE OFFEUR– 5696,100,00– 5696,10Basic Payment Scheme2019DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018ONE OFFEUR– 13461,600,00– 13461,60Greening Payment2019DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018ONE OFFEUR– 6825,870,00– 6825,87

Reimbursement of direct aids in relation to financial discipline2019DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018ONE OFFEUR– 333,830,00– 333,83Restributive Payment2019DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018ONE OFFEUR– 1985,980,00– 1985,98Young farmers scheme2019DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018ONE OFFEUR– 3495,050,00– 3495,05Clearance of Accounts - Financial Clearance2019Financial errors in EAGF and EAFRDONE OFFEUR– 2044,560,00– 2044,56Total DE:EUR– 410608,410,00– 410608,41DKCross-compliance2016CY 2015 SMR 2FLAT RATE2,00EUR– 1396727,20– 83492,88– 1313234,32Cross-compliance2017CY 2015 SMR 2FLAT RATE2,00EUR– 518,770,00– 518,77Cross-compliance2018CY 2015 SMR 2FLAT RATE2,00EUR– 51,920,00– 51,92Cross-compliance2016CY 2015 SMR 7ONE OFFEUR– 7327,71– 240,00– 7087,71Cross-compliance2017CY 2015 SMR 7ONE OFFEUR– 0,160,00– 0,16 Cross-compliance2017CY 2016 SMR 2FLAT RATE2,00EUR– 1384812,16– 17,01– 1384795,15Cross-compliance2018CY 2016 SMR 2FLAT RATE2,00EUR– 255,560,00– 255,56Cross-compliance2017CY 2016 SMR 7ONE OFFEUR– 9124,190,00– 9124,19Cross-compliance2018CY 2017 SMR 2FLAT RATE2,00EUR– 1371553,15– 4,36– 1371548,79Cross-compliance2018CY 2017 SMR 7ONE OFFEUR– 7958,880,00– 7958,88Total DK:EUR– 4178329,70– 83754,25– 4094575,45ESCross-compliance2017CY 2016FLAT RATE5,00EUR– 365264,87– 5497,72– 359767,15Cross-compliance2018CY 2016FLAT RATE5,00EUR– 4620,630,00– 4620,63Cross-compliance2019CY 2016FLAT RATE5,00EUR– 1178,370,00– 1178,37Cross-compliance2018CY 2017FLAT RATE5,00EUR– 731771,690,00– 731771,69Cross-compliance2019CY 2017FLAT RATE5,00EUR– 922,570,00– 922,57Cross-compliance2017CY 2018FLAT RATE5,00EUR– 3453,11– 55,20– 3397,91Cross-compliance2019CY 2018FLAT RATE5,00EUR– 499784,680,00– 499784,68Clearance of Accounts - Financial Clearance2018Known error EAGF IACSONE OFFEUR– 18,540,00– 18,54Clearance of Accounts - Financial Clearance2018Known error EAGF Non-IACSONE OFFEUR– 12008,910,00– 12008,91Total ES:EUR– 1619023,37– 5552,92– 1613470,45 FRPromotion Measures2017Key control: administrative control on selection of implementing bodiesONE OFFEUR– 148550,040,00– 148550,04Total FR:EUR– 148550,040,00– 148550,04ITReimbursement of direct aids in relation to financial discipline2018All weaknessesFLAT RATE2,00EUR– 730282,20– 730282,200,00Decoupled Direct Aids2018 All weaknesses

• Taking in account Reduction for Late Payments FLAT RATE2,00EUR– 63148764,020,00– 63148764,02Clearance of Accounts - Financial Clearance2017Negligence in the management and the recovering of debtsONE OFFEUR– 710274,040,00– 710274,04Clearance of Accounts - Financial Clearance2017Reduction due to payments deadlinesONE OFFEUR– 74978660,98– 74978660,980,00Voluntary Coupled Support2018Weaknesses affecting VCSFLAT RATE2,00EUR– 4072613,830,00– 4072613,83Decoupled Direct Aids2018

Weaknesses affecting VCS - SFS

• Taking in account Reduction for Late Payments FLAT RATE2,00EUR– 146895,140,00– 146895,14Total IT:EUR– 143787490,21– 75708943,18– 68078547,03PLGreening Payment2017active farmer-CY 2016-GreeningFLAT RATE2,00EUR– 288138,30– 288138,300,00Restributive Payment2017active farmer-CY 2016-Redistributive paymentFLAT RATE2,00EUR– 31387,380,00– 31387,38 Reimbursement of direct aids in relation to financial discipline2017active farmer-CY 2016-reimbursement of financial disciplineFLAT RATE2,00EUR– 10487,54– 10487,540,00Single Area Payment Scheme2017active farmer-CY 2016-SAPSFLAT RATE2,00EUR– 397464,17– 0,01– 397464,16Voluntary coupled support2017active farmer-CY 2016-VCS animals M01 & M02FLAT RATE2,00EUR– 12113,210,00– 12113,21Voluntary Coupled Support Area Based2017active farmer-CY 2016-VCS areaFLAT RATE2,00EUR-57281,320,00-57281,32Young farmers scheme2017active farmer-CY 2016-YFPFLAT RATE2,00EUR– 6483,990,00– 6483,99Greening Payment2018active farmer-CY 2017-GreeningFLAT RATE2,00EUR– 239009,350,00– 239009,35Restributive Payment2018active farmer-CY 2017-Redistributive paymentFLAT RATE2,00EUR– 25803,290,00– 25803,29Reimbursement of direct aids in relation to financial discipline2018active farmer-CY 2017-reimbursement of financial disciplineFLAT RATE2,00EUR– 8496,99– 8496,990,00Single Area Payment Scheme2018active farmer-CY 2017-SAPSFLAT RATE2,00EUR– 321326,500,00– 321326,50Voluntary coupled support2018active farmer-CY 2017-VCS animals M01 & M02FLAT RATE2,00EUR– 8741,830,00– 8741,83Voluntary coupled support2018active farmer-CY 2017-VCS areaFLAT RATE2,00EUR– 50719,950,00– 50719,95 Young farmers scheme2018active farmer-CY 2017-YFPFLAT RATE2,00EUR– 4675,110,00– 4675,11Voluntary coupled support2017Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2016-VCS animal measures M01 & M02FLAT RATE2,00EUR– 159335,400,00– 159335,40Voluntary coupled support2018Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2017-VCS animal measures M01 & M02FLAT RATE2,00EUR– 104853,320,00– 104853,32Voluntary coupled support2019Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2018-VCS animal measures M01 & M02FLAT RATE2,00EUR– 158255,280,00– 158255,28Voluntary coupled support2017calculation of the aid and administrative penalties-CY 2016-VCS animals measures M01 and M02ONE OFFEUR– 2131809,790,00– 2131809,79Voluntary coupled support2018calculation of the aid and administrative penalties-CY 2017-VCS animals measures M01 and M02ONE OFFEUR– 1163925,600,00– 1163925,60Voluntary coupled support2019calculation of the aid and administrative penalties-CY 2018-VCS animals measures M01 and M02ONE OFFEUR– 1129455,390,00– 1129455,39 Milk - Other2017Ineligible payments identified after the Polish Corrective Action PlanONE OFFEUR– 1026600,510,00– 1026600,51Clearance of Accounts - Financial Clearance2018Reductions - payment deadlinesONE OFFEUR– 506241,22– 506241,220,00Milk - Other2017Risk on the remaining expenditureFLAT RATE5,00EUR– 527300,430,00– 527300,43Total PL:EUR– 8369905,87– 813364,06– 7556541,81PTClearance of Accounts - Financial Clearance2018Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAGFONE OFFEUR– 217692,590,00– 217692,59Clearance of Accounts - Financial Clearance2018Financial errors from substantive testing EAGFONE OFFEUR– 1466,110,00– 1466,11Total PT:EUR– 219158,700,00– 219158,70SKClearance of Accounts - Financial Clearance2018MLE in EAGF IACS populationESTIMATED BY AMOUNTEUR– 1457517,68– 170687,66– 1286830,02Total SK:EUR– 1457517,68– 170687,66– 1286830,02CurrencyAmountDeductionsFinancial ImpactEUR– 167951634,71– 76782302,07– 91169332,64

Budget Item: 6 2 0 1 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEClearance of Accounts - Financial Clearance2015Known error for AECMONE OFFEUR– 1606,100,00– 1606,10Clearance of Accounts - Financial Clearance2016Known error for AECMONE OFFEUR– 23031,51– 1573,47– 21458,04Clearance of Accounts - Financial Clearance2018Known error M19ONE OFFEUR– 28625,550,00– 28625,55Clearance of Accounts - Financial Clearance2018Known errors M07ONE OFFEUR– 197948,15– 123289,59– 74658,56Clearance of Accounts - Financial Clearance2018MLE for EAFRDESTIMATED BY AMOUNTEUR– 136281,26– 28425,39– 107855,87Clearance of Accounts - Financial Clearance2018MLE M01ESTIMATED BY AMOUNTEUR– 11382,840,00– 11382,84Clearance of Accounts - Financial Clearance2018MLE M07ESTIMATED BY AMOUNTEUR– 246576,79– 21030,20– 225546,59Clearance of Accounts - Financial Clearance2018MLE M16ESTIMATED BY AMOUNTEUR– 68944,11– 3099,61– 65844,50Clearance of Accounts - Financial Clearance2018MLE M19ESTIMATED BY AMOUNTEUR– 5574,25– 208,00– 5366,25Clearance of Accounts - Financial Clearance2018MLE M20ESTIMATED BY AMOUNTEUR– 74172,610,00– 74172,61Total BE:EUR– 794143,17– 177626,26– 616516,91 DEClearance of Accounts - Financial Clearance2019Financial errors in EAGF and EAFRDONE OFFEUR– 54174,210,00– 54174,21Clearance of Accounts - Financial Clearance2018MLE for EAFRD Non-IACS populationONE OFFEUR– 123167,600,00– 123167,60Total DE:EUR– 177341,810,00– 177341,81DKCross-compliance2016CY 2015 SMR 2FLAT RATE2,00EUR– 40498,41– 4,69– 40493,72Cross-compliance2017CY 2015 SMR 2FLAT RATE2,00EUR– 138,59– 87,26– 51,33Cross-compliance2016CY 2016 SMR 2FLAT RATE2,00EUR– 0,80– 0,02– 0,78Cross-compliance2017CY 2016 SMR 2FLAT RATE2,00EUR– 56448,20– 191,70– 56256,50Cross-compliance2018CY 2016 SMR 2FLAT RATE2,00EUR– 1096,360,00– 1096,36Cross-compliance2017CY 2016 SMR 7ONE OFFEUR– 476,26– 164,06– 312,20Cross-compliance2018CY 2017 SMR 2FLAT RATE2,00EUR– 71854,510,00– 71854,51 Cross-compliance2018CY 2017 SMR 7ONE OFFEUR– 297,990,00– 297,99Total DK:EUR– 170811,12– 447,73– 170363,39ESCross-compliance2018CY 2016FLAT RATE5,00EUR– 42874,920,00– 42874,92Cross-compliance2018CY 2017FLAT RATE5,00EUR– 2174,670,00– 2174,67Cross-compliance2019CY 2017FLAT RATE5,00EUR– 32307,290,00– 32307,29Cross-compliance2019CY 2018FLAT RATE5,00EUR– 965,800,00– 965,80Clearance of Accounts - Financial Clearance2018Known error EAFRD IACSONE OFFEUR– 109,020,00– 109,02Clearance of Accounts - Financial Clearance2018Known error EAFRD Non-IACSONE OFFEUR– 117808,180,00– 117808,18Clearance of Accounts - Financial Clearance2018Known errors EAFRD IACSONE OFFEUR– 4,800,00– 4,80Clearance of Accounts - Financial Clearance2018MLE for EAFRD IACS populationESTIMATED BY AMOUNTEUR– 631,580,00– 631,58Clearance of Accounts - Financial Clearance2018MLE for EAFRD Non-IACS populationESTIMATED BY AMOUNTEUR– 168517,53– 30,73– 168486,80Total ES:EUR– 365393,79– 30,73– 365363,06HURural Development EAFRD Risk management2017Deficiency in the key controls appropriate evaluation of the reasonableness of costsFLAT RATE5,00EUR0,000,000,00

Rural Development EAFRD Risk management2018Deficiency in the key controls appropriate evaluation of the reasonableness of costsFLAT RATE5,00EUR– 168225,110,00– 168225,11Rural Development EAFRD Risk management2019Deficiency in the key controls appropriate evaluation of the reasonableness of costsFLAT RATE5,00EUR– 187983,850,00– 187983,85Rural Development EAFRD Risk management2020Deficiency in the key controls appropriate evaluation of the reasonableness of costs (2020)FLAT RATE5,00EUR– 169081,160,00– 169081,16Total HU:EUR– 525290,120,00– 525290,12ITClearance of Accounts - Financial Clearance2017Negligence in the management and the recovering of debtsONE OFFEUR– 7562,260,00– 7562,26Total IT:EUR– 7562,260,00– 7562,26PLRural Development EAFRD measures subject to IACS2017active farmer-CY 2016-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013)FLAT RATE2,00EUR– 51595,09– 0,16– 51594,93 Rural Development EAFRD measures subject to IACS2018active farmer-CY 2017-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013)FLAT RATE2,00EUR– 82074,870,00– 82074,87Certification2013Financial errors EAFRD in FYs 2012-2016ONE OFFEUR– 667,920,00– 667,92Certification2014Financial errors EAFRD in FYs 2012-2016ONE OFFEUR– 19725,240,00– 19725,24Certification2015Financial errors EAFRD in FYs 2012-2016ONE OFFEUR– 3632,380,00– 3632,38Clearance of Accounts - Financial Clearance2018Financial errors in EAFRDONE OFFEUR– 18173,750,00– 18173,75Total PL:EUR– 175869,25– 0,16– 175869,09PTClearance of Accounts - Financial Clearance2018Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAFRDONE OFFEUR– 634966,330,00– 634966,33Clearance of Accounts - Financial Clearance2018Financial errors from substantive testing EAFRDONE OFFEUR– 2807,70– 0,19– 2807,51Total PT:EUR– 637774,03– 0,19– 637773,84 SKClearance of Accounts - Financial Clearance2018Individual errors in EAFRD non IACS populationONE OFFEUR– 36239,94– 1710,57-34529,37Total SK:EUR– 36239,94– 1710,57– 34529,37CurrencyAmountDeductionsFinancial ImpactEUR– 2890425,49– 179815,64– 2710609,85