Commission Implementing Decision (EU) 2024/1690of 12 June 2024excluding 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(2024) 3524)(Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)

Commission Implementing Decision (EU) 2024/1690 of 12 June 2024 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(2024) 3524) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Spanish and 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 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 24 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 the summary report on the subject

Ares(2024)3501027 . (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 2024, 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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden. Done at Brussels, 12 June 2024. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2019EAGF Non-IACS: eligible costs reimbursedONE OFFEUR36841,080,0036841,08Total IT:EUR36841,080,0036841,08CurrencyGross AmountDeductionsNet DecidedEUR36841,080,0036841,08 Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBEEU School Scheme2021Financial error-Annex 5 of the CB reportONE OFFEUR–258,490,00–258,49EU School Scheme2021late payments art 5(2) of R. 907/2014ONE OFFEUR–43770,540,00–43770,54EU School Scheme2021reductions for late submission of aid applications art 4(5) of R.2017/39ONE OFFEUR–5513,260,00–5513,26Total BE:EUR–49542,290,00–49542,29 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGClearance of Accounts - Financial Clearance2020EAGF IACS: errors identified by the Certification BodyONE OFFEUR–11209,19–6178,43–5030,76Clearance of Accounts - Financial Clearance2020EAGF: unjustified repayment of a multi-annual sanctionONE OFFEUR–2793,590,00–2793,59Voluntary Coupled Support2020Measures M01, M02, M03, M05, M06, M11 - claim year 2019 -10%FLAT RATE10,00%EUR–5639481,97–56394,81–5583087,16Voluntary Coupled Support2021Measures M01, M02, M03, M05, M06, M11 - claim year 2019 -10%FLAT RATE10,00%EUR–3802,48–10,91–3791,57Voluntary Coupled Support2021Measures M01, M02, M03, M05, M06, M11 - claim year 2020 -10%FLAT RATE10,00%EUR–6097720,010,00–6097720,01Voluntary Coupled Support2022Measures M01, M02, M03, M05, M06, M11 - claim year 2021 -10%FLAT RATE10,00%EUR–5715698,600,00–5715698,60Voluntary Coupled Support2020Measures M04, M12 - claim year 2019 -5%FLAT RATE5,00%EUR–112002,86–1120,04–110882,82Voluntary Coupled Support2021Measures M04, M12 - claim year 2020 -5%FLAT RATE5,00%EUR–117697,190,00–117697,19Voluntary Coupled Support2022Measures M04, M12 - claim year 2021 -5%FLAT RATE5,00%EUR–103246,130,00–103246,13

Decoupled Direct Aids2020SFS:M01, M02, M03, M05, M06, M11 - claim year 2019 -10%FLAT RATE10,00%EUR–1115,600,00–1115,60Decoupled Direct Aids2021SFS: M01, M02, M03, M05, M06, M11 - claim year 2020 -10%FLAT RATE10,00%EUR–1027,120,00–1027,12Decoupled Direct Aids2022SFS: M01, M02, M03, M05, M06, M11 - claim year 2021 -10%FLAT RATE10,00%EUR–519,590,00–519,59Decoupled Direct Aids2020SFS: M04, M12 - claim year 2019 -5%FLAT RATE5,00%EUR–568,440,00–568,44Decoupled Direct Aids2021SFS: M04, M12 - claim year 2020 -5%FLAT RATE5,00%EUR–544,060,00–544,06Decoupled Direct Aids2022SFS: M04, M12 - claim year 2021 -5%FLAT RATE5,00%EUR–385,600,00–385,60Wine - Restructuring and conversion of vineyards2021Weaknesses in administrative checksFLAT RATE10,00%EUR–82428,890,00–82428,89Total BG:EUR–17890241,32–63704,19–17826537,13Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDEEU School Scheme2021correct calculation of the aid including reductions and penalties - non-application of penaltyONE OFFEUR–834,120,00–834,12EU School Scheme2022correct calculation of the aid including reductions and penalties - non-application of penaltyONE OFFEUR–273,080,00–273,08Clearance of Accounts - Financial Clearance2021EAGF Non IACS - producer organisation - known error detected by the CBONE OFFEUR–144346,560,00–144346,56 EU School Scheme2021Weaknesses checks to establish the eligibility of the aidONE OFFEUR–17194,430,00–17194,43EU School Scheme2022Weaknesses checks to establish the eligibility of the aidONE OFFEUR–20744,720,00–20744,72Total DE:EUR–183392,910,00–183392,91Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDKClearance of Accounts - Financial Clearance2021Errors in EAGF IACS and EAFRD IACS populationsONE OFFEUR–2055,650,00–2055,65Promotion Measures2020Performance of on-the-spot-checks (OTSC) of sufficient quality – key controlFLAT RATE5,00%EUR–40524,670,00–40524,67Promotion Measures2021Performance of on-the-spot-checks (OTSC) of sufficient quality – key controlFLAT RATE5,00%EUR–60534,850,00–60534,85Total DK:EUR–103115,170,00–103115,17Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESWine - Promotion in third countries2020Absence in one KC and weaknesses FY2020-2021FLAT RATE10,00%EUR–525623,900,00–525623,90Wine - Promotion in third countries2021Absence in one KC and weaknesses FY2020-2021FLAT RATE10,00%EUR–1096668,540,00–1096668,54 Wine - Promotion in third countries2022Absence in one KC and weaknesses FY 2022FLAT RATE7,00%EUR–540492,930,00–540492,93Clearance of Accounts - Financial Clearance2021Financial errors in EAGF and EAFRDONE OFFEUR–5780,000,00–5780,00Decoupled Direct Aids2015weakness in LPIS quality (permanent pasture) 10%FLAT RATE10,00%EUR–2651404,07–1442,05–2649962,02Decoupled Direct Aids2011weakness in LPIS quality (permanent pasture) 10.13%FLAT RATE10,13%EUR–9771300,230,00–9771300,23Decoupled Direct Aids2012weakness in LPIS quality (permanent pasture) 10.13%FLAT RATE10,13%EUR–9776479,260,00–9776479,26Decoupled Direct Aids2013weakness in LPIS quality (permanent pasture) 10.13%FLAT RATE10,13%EUR–9627700,59–554,65–9627145,94Decoupled Direct Aids2014weakness in LPIS quality (permanent pasture) 10.13%FLAT RATE10,13%EUR–10007608,950,00–10007608,95Decoupled Direct Aids2015weakness in LPIS quality (permanent pasture) 10.13%FLAT RATE10,13%EUR–4007471,080,00–4007471,08Decoupled Direct Aids2015weakness in LPIS quality (permanent pasture) 15%FLAT RATE15,00%EUR–2635800,670,00–2635800,67Decoupled Direct Aids2011weakness in LPIS quality (permanent pasture) 2.21%FLAT RATE2,21%EUR–4257529,360,00–4257529,36Decoupled Direct Aids2012weakness in LPIS quality (permanent pasture) 2.21%FLAT RATE2,21%EUR–4294038,300,00–4294038,30Decoupled Direct Aids2013weakness in LPIS quality (permanent pasture) 2.21%FLAT RATE2,21%EUR–4708162,08–494,98–4707667,10

Decoupled Direct Aids2014weakness in LPIS quality (permanent pasture) 2.21%FLAT RATE2,21%EUR–4522345,950,00–4522345,95Decoupled Direct Aids2015weakness in LPIS quality (permanent pasture) 2.21%FLAT RATE2,21%EUR–3475967,43–7511,48–3468455,95Decoupled Direct Aids2015weakness in LPIS quality (permanent pasture) 25%FLAT RATE25,00%EUR–7259832,81–12607,02–7247225,79Total ES:EUR–79164206,15–22610,18–79141595,97Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFREntitlements2022BPS_CY2021FLAT RATE5,00%EUR–314988,080,00–314988,08Entitlements2023BPS_CY2022FLAT RATE5,00%EUR–336514,740,00–336514,74Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.1 - EAGF interestONE OFFEUR–17675,790,00–17675,79Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.3 -EAGF other casesONE OFFEUR–485,000,00–485,00Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.3 - EAGF debt foreclosureONE OFFEUR–93377,620,00–93377,62Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.5 - EAGF multiannual sanctionsONE OFFEUR–20954,550,00–20954,55Decoupled Direct Aids2022GREENING_CY2021FLAT RATE5,00%EUR–217814,260,00–217814,26 Decoupled Direct Aids2023GREENING_CY2022FLAT RATE5,00%EUR–232346,600,00–232346,60Decoupled Direct Aids2022RP_CY2021FLAT RATE5,00%EUR–24133,290,00–24133,29Decoupled Direct Aids2023RP_CY2022FLAT RATE5,00%EUR–29743,660,00–29743,66Voluntary Coupled Support2022VCS M05+M06 - CY 2021ONE OFFEUR–148071,080,00–148071,08Voluntary Coupled Support2023VCS M05+M06 - CY 2022ONE OFFEUR–370517,700,00–370517,70Voluntary Coupled Support2022VCS M11+M32 - CY 2021ONE OFFEUR–12566,46–19,75–12546,71Voluntary Coupled Support2023VCS M11+M32 - CY 2022ONE OFFEUR–10545,81–1,75–10544,06Voluntary Coupled Support2022VCS M12 - CY 2021ONE OFFEUR–1875,00–3,27–1871,73Voluntary Coupled Support2023VCS M12 - CY 2022ONE OFFEUR–4606,60–3,27–4603,33Voluntary Coupled Support2022VCS M31 - CY 2021ONE OFFEUR–509217,810,00–509217,81Voluntary Coupled Support2023VCS M31 - CY 2022ONE OFFEUR–728969,37–106,38–728862,99 Decoupled Direct Aids2022YFP_CY2021FLAT RATE5,00%EUR–1802634,630,00–1802634,63Decoupled Direct Aids2023YFP_CY2022FLAT RATE5,00%EUR–2028530,830,00–2028530,83Total FR:EUR–6905568,88–134,42–6905434,46Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRScrutiny of transactions2019Scrutiny FY2019 10% prev overlapFLAT RATE1,00%EUR–1638,470,00–1638,47Scrutiny of transactions2019Scrutiny FY2019 No prev overlapFLAT RATE1,00%EUR–84057,760,00–84057,76Scrutiny of transactions2020Scrutiny FY2020 10% prev overlapFLAT RATE1,00%EUR–14255,87–710,37–13545,50Scrutiny of transactions2020Scrutiny FY2020 5% prev overlapFLAT RATE0,50%EUR–13058,900,00–13058,90Scrutiny of transactions2020Scrutiny FY2020 No prev overlapFLAT RATE1,00%EUR–147029,710,00–147029,71Total GR:EUR–260040,71–710,37–259330,34Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRDecoupled Direct Aids2019Active farmer-BPS 2018ONE OFFEUR–2904,140,00–2904,14Decoupled Direct Aids2020Active farmer-BPS 2019ONE OFFEUR–3465,660,00–3465,66Decoupled Direct Aids2022Active farmer-BPS, GR, YFP, RP claim year 2021ONE OFFEUR–4920,860,00–4920,86

Decoupled Direct Aids2019Active farmer-Greening 2018ONE OFFEUR–2058,590,00–2058,59Decoupled Direct Aids2020Active farmer - Greening 2019ONE OFFEUR–2419,380,00–2419,38Decoupled Direct Aids2019Active farmer-RP 2018ONE OFFEUR–1687,640,00–1687,64Decoupled Direct Aids2020Active farmer -RP - claim year 2019ONE OFFEUR–1870,350,00–1870,35Voluntary Coupled Support2019Active farmer-VCS area 2018ONE OFFEUR–815,030,00–815,03Decoupled Direct Aids2019Active farmer-YFP 2018ONE OFFEUR–715,930,00–715,93Decoupled Direct Aids2020Active farmer -YFP - claim year 2019ONE OFFEUR–692,480,00–692,48Decoupled Direct Aids2020Correct calculation of the different thresholds in respect of greening GP CY2019ONE OFFEUR–34569,150,00–34569,15Decoupled Direct Aids2021Correct calculation of the different thresholds in respect of greening GP CY2020ONE OFFEUR–34505,740,00–34505,74Decoupled Direct Aids2022Correct calculation of the different thresholds in respect of greening GP CY2021ONE OFFEUR–35045,480,00–35045,48Decoupled Direct Aids2020Performance of the follow-up checks in case of yellow card_BPS CY2019ONE OFFEUR–14247,210,00–14247,21 Decoupled Direct Aids2022Performance of the follow-up checks in case of yellow card_BPS CY2021ONE OFFEUR–12195,280,00–12195,28Voluntary Coupled Support2020VCS area-claim year 2019ONE OFFEUR–443,870,00–443,87Voluntary Coupled Support2019VCS-M01-claim year 2018ONE OFFEUR–976824,580,00–976824,58Voluntary Coupled Support2020VCS-M01-claim year 2019ONE OFFEUR–953038,540,00–953038,54Voluntary Coupled Support2021VCS-M01-claim year 2020ONE OFFEUR–1849495,830,00–1849495,83Voluntary Coupled Support2022VCS-M01-claim year 2021ONE OFFEUR–1511703,370,00–1511703,37Voluntary Coupled Support2019VCS-M02-claim year 2018ONE OFFEUR–89659,420,00–89659,42Voluntary Coupled Support2020VCS-M02-claim year 2019ONE OFFEUR–68878,720,00–68878,72Voluntary Coupled Support2021VCS-M02-claim year 2020ONE OFFEUR–137667,980,00–137667,98Voluntary Coupled Support2019VCS-M03-claim year 2018ONE OFFEUR–3247,500,00–3247,50 Voluntary Coupled Support2020VCS-M03-claim year 2019ONE OFFEUR–2528,080,00–2528,08Voluntary Coupled Support2021VCS-M03-claim year 2020ONE OFFEUR–7332,430,00–7332,43Voluntary Coupled Support2022VCS-M03-claim year 2021ONE OFFEUR–1588,110,00–1588,11Voluntary Coupled Support2019VCS M04 claim year 2018FLAT RATE10,00%EUR–328980,990,00–328980,99Voluntary Coupled Support2020VCS M04 claim year 2019FLAT RATE10,00%EUR–359987,39–18,29–359969,10Voluntary Coupled Support2021VCS M04 claim year 2019FLAT RATE10,00%EUR–6235,180,00–6235,18Voluntary Coupled Support2021VCS M04 claim year 2020FLAT RATE10,00%EUR–400608,300,00–400608,30Voluntary Coupled Support2022VCS M04 claim year 2021FLAT RATE10,00%EUR–423518,670,00–423518,67Total HR:EUR–7273851,88–18,29–7273833,59Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUEU School Scheme2020Non-compliances in public procurement procedures - non-respect time limits 100% correctionESTIMATED BY PERCENTAGE100,00%EUR–30649,420,00–30649,42

EU School Scheme2020Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25%ESTIMATED BY PERCENTAGE25,00%EUR–233615,720,00–233615,72EU School Scheme2021Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25%ESTIMATED BY PERCENTAGE25,00%EUR–319427,170,00–319427,17EU School Scheme2022Non-compliances in public procurement procedures - non-respect time limits / lack of publication OJEU - 25%ESTIMATED BY PERCENTAGE25,00%EUR–273943,270,00–273943,27Total HU:EUR–857635,580,00–857635,58Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2019EAGF - deficiencies in debt managementONE OFFEUR–3119360,560,00–3119360,56Clearance of Accounts - Financial Clearance2019EAGF - late issuance of recovery requestsONE OFFEUR–3564870,810,00–3564870,81Clearance of Accounts - Financial Clearance2019EAGF Non-IACS: deficiency in a key controlFLAT RATE2,00%EUR–1324161,650,00–1324161,65 Promotion Measures2017 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–202361,100,00–202361,10Promotion Measures2018 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–404923,190,00–404923,19Promotion Measures2019 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–392355,590,00–392355,59 Promotion Measures2020 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–684673,390,00–684673,39Promotion Measures2021 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–507543,300,00–507543,30Promotion Measures2022 Weaknesses in KC2 Appropriate performance of the administrative checks to establish the eligibility for support in qualitative and quantitative terms FYs 2017-2022 (until March 2022 included) FLAT RATE5,00%EUR–140384,880,00–140384,88Total IT:EUR–10340634,470,00–10340634,47 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTClearance of Accounts - Financial Clearance2020Programme 484 : undue amounts and penalties to be applied not detected by the Member State authoritiesONE OFFEUR–772558,110,00–772558,11Clearance of Accounts - Financial Clearance2016Promotion Programme 484 - ineligible costsONE OFFEUR–6505,520,00–6505,52Clearance of Accounts - Financial Clearance2017Promotion Programme 484 - ineligible costsONE OFFEUR–109110,290,00–109110,29Clearance of Accounts - Financial Clearance2018Promotion Programme 484 - ineligible costsONE OFFEUR–287798,510,00–287798,51Clearance of Accounts - Financial Clearance2019Promotion Programme 484 - ineligible costsONE OFFEUR–369143,790,00–369143,79Total LT:EUR–1545116,220,00–1545116,22Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedMTVoluntary Coupled Support2021VCS M1,2,3 - CY 2020FLAT RATE5,00%EUR–100817,820,00–100817,82Voluntary Coupled Support2022VCS M1,2,3 - CY 2021FLAT RATE5,00%EUR–100766,580,00–100766,58

Voluntary Coupled Support2023VCS M1,2,3 - CY 2022FLAT RATE5,00%EUR–102944,960,00–102944,96Total MT:EUR–304529,360,00–304529,36Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedNLPromotion Measures2017Deficiency in key control Performance of on-the-spot checks of sufficient quality.FLAT RATE5,00%EUR–15992,800,00–15992,80Promotion Measures2018Deficiency in key control Performance of on-the-spot checks of sufficient quality.FLAT RATE5,00%EUR–51194,080,00–51194,08Promotion Measures2019Deficiency in key control Performance of on-the-spot checks of sufficient quality.FLAT RATE5,00%EUR–89491,300,00–89491,30Promotion Measures2020Deficiency in key control Performance of on-the-spot checks of sufficient quality.FLAT RATE5,00%EUR–61859,850,00–61859,85Promotion Measures2021Deficiency in key control Performance of on-the-spot checks of sufficient quality.FLAT RATE5,00%EUR–40983,970,00–40983,97Promotion Measures2020Late payments reductions according to Article 16(2) of Implementing Regulation (EU) 2015/1831 and Article 5(2) of Delegated Regulation (EU) No 907/2014ONE OFFEUR–109872,480,00–109872,48 Promotion Measures2021Late payments reductions according to Article 16(2) of Implementing Regulation (EU) 2015/1831 and Article 5(2) of Delegated Regulation (EU) No 907/2014ONE OFFEUR–67382,290,00–67382,29Total NL:EUR–436776,770,00–436776,77Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLClearance of Accounts - Financial Clearance2021Debt management - EAGFONE OFFEUR–7836,820,00–7836,82Total PL:EUR–7836,820,00–7836,82Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTVoluntary Coupled Support2019Measure M01 claim year 2018ONE OFFEUR–4037,500,00–4037,50Voluntary Coupled Support2020Measure M01 claim year 2019ONE OFFEUR–464303,940,00–464303,94Voluntary Coupled Support2021Measure M01 claim year 2020ONE OFFEUR–469336,960,00–469336,96Voluntary Coupled Support2022Measure M01 claim year 2021ONE OFFEUR–377249,720,00–377249,72Voluntary Coupled Support2019Measure M02 claim year 2018ONE OFFEUR–24430,740,00–24430,74 Voluntary Coupled Support2020Measure M02 claim year 2019ONE OFFEUR–823400,410,00–823400,41Voluntary Coupled Support2021Measure M02 claim year 2020ONE OFFEUR–226284,280,00–226284,28Voluntary Coupled Support2022Measure M02 claim year 2021ONE OFFEUR–122147,000,00–122147,00Voluntary Coupled Support2019Measure M03 claim year 2018ONE OFFEUR–1152,500,00–1152,50Voluntary Coupled Support2020Measure M03 claim year 2019ONE OFFEUR–161805,680,00–161805,68Voluntary Coupled Support2021Measure M03 claim year 2020ONE OFFEUR–116145,320,00–116145,32Voluntary Coupled Support2022Measure M03 claim year 2021ONE OFFEUR–124146,000,00–124146,00Apiculture2020 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2020 FLAT RATE5,00%EUR–29278,310,00–29278,31Apiculture2021 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2020

FLAT RATE5,00%EUR–5507,300,00–5507,30 Apiculture2021 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2021 FLAT RATE5,00%EUR–43644,560,00–43644,56Apiculture2022 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2021 FLAT RATE5,00%EUR–936,970,00–936,97Apiculture2022 Weakness on the spot checks of sufficient quality Specific aid for bee-keeping - programme 2022 FLAT RATE5,00%EUR–70057,440,00–70057,44Total PT:EUR–3063864,630,00–3063864,63Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROClearance of Accounts - Financial Clearance2021Debt managementONE OFFEUR–498807,250,00–498807,25Clearance of Accounts - Financial Clearance2021Projected Incompliance RateESTIMATED BY AMOUNTEUR–10147684,620,00–10147684,62Total RO:EUR–10646491,870,00–10646491,87 CurrencyGross AmountDeductionsNet DecidedEUR–139032845,03–87177,45–138945667,58 Financial corrections from cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2020CY 2019 - GAEC 4FLAT RATE2,00%EUR–282817,99–375,18–282442,81Cross-compliance2021CY 2019 - GAEC 4FLAT RATE2,00%EUR–190,570,00–190,57Cross-compliance2020CY 2019 - SMR 4FLAT RATE5,00%EUR–3253601,11–3920,57–3249680,54Cross-compliance2021CY 2019 - SMR 4FLAT RATE5,00%EUR–4197,830,00–4197,83Cross-compliance2019CY 2020 - GAEC 4FLAT RATE2,00%EUR–914,070,00–914,07Cross-compliance2021CY 2020 - GAEC 4FLAT RATE2,00%EUR–284731,47–10533,65–274197,82Cross-compliance2022CY 2020 - GAEC 4FLAT RATE2,00%EUR–3,750,00–3,75Cross-compliance2019CY 2020 - SMR 4FLAT RATE5,00%EUR–3525,640,00–3525,64Cross-compliance2020CY 2020 - SMR 4FLAT RATE5,00%EUR–372,690,00–372,69Cross-compliance2021CY 2020 - SMR 4FLAT RATE5,00%EUR–3215951,14–34118,04–3181833,10Cross-compliance2022CY 2020 - SMR 4FLAT RATE5,00%EUR–1227,540,00–1227,54Cross-compliance2020CY 2021 - GAEC 4FLAT RATE2,00%EUR–1092,810,00–1092,81 Cross-compliance2022CY 2021 - GAEC 4FLAT RATE2,00%EUR–279845,780,00–279845,78Cross-compliance2020CY 2021 - SMR 4FLAT RATE5,00%EUR–2218,680,00–2218,68Cross-compliance2022CY 2021 - SMR 4FLAT RATE5,00%EUR–3096242,970,00–3096242,97Total CZ:EUR–10426934,04–48947,44–10377986,60Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRScrutiny of transactions2019Scrutiny FY2019 5% prev overlapFLAT RATE0,50%EUR–7786,570,00–7786,57Total GR:EUR–7786,570,00–7786,57Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedMTCross-compliance2021XC - CY 2020FLAT RATE2,00%EUR–4868,150,00–4868,15Cross-compliance2022XC - CY 2020FLAT RATE2,00%EUR–0,370,00–0,37Cross-compliance2022XC - CY 2021FLAT RATE2,00%EUR–7390,130,00–7390,13Cross-compliance2023XC - CY 2022FLAT RATE2,00%EUR–7521,620,00–7521,62Total MT:EUR–19780,270,00–19780,27CurrencyGross AmountDeductionsNet DecidedEUR–10454500,88–48947,44–10405553,44 EAFRD Financial corrections - excluding cross-compliance

Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBEClearance of Accounts - Financial Clearance2021AO1- FY2021ONE OFFEUR–26161,230,00–26161,23Rural Development EAFRD investment - private beneficiaries2020verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)FLAT RATE5,00%EUR–435023,27–16868,63–418154,64Rural Development EAFRD Measures with flat-rate support2020verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)FLAT RATE5,00%EUR–2950,41–114,41–2836,00Rural Development EAFRD investment - private beneficiaries2021verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)- known errorONE OFFEUR–230913,340,00–230913,34Rural Development EAFRD investment - private beneficiaries2022verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)-measures 4.1, 4.2ONE OFFEUR–221311,140,00–221311,14Rural Development EAFRD Measures with flat-rate support2022verification of the reasonableness of the costs submitted (art. 48(2)(e) R2014/809)-measures 6.4ONE OFFEUR–1051,430,00–1051,43Total BE:EUR–917410,82–16983,04–900427,78 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBGClearance of Accounts - Financial Clearance2020EAFRD IACS: known errors identified by the Certification BodyONE OFFEUR–7956,70–352,18–7604,52Clearance of Accounts - Financial Clearance2020EAFRD Non-IACS: financial errors identified by the Certification BodyONE OFFEUR–539391,12–121342,05–418049,07Clearance of Accounts - Financial Clearance2020The most probable financial risk for EAFRD IACS population - PIRESTIMATED BY AMOUNTEUR–1297955,06–35942,53–1262012,53Total BG:EUR–1845302,88–157636,76–1687666,12Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDKClearance of Accounts - Financial Clearance2021Errors in EAGF IACS and EAFRD IACS populationsONE OFFEUR–809,010,00–809,01Clearance of Accounts - Financial Clearance2021PIR in EAFRD Non-IACSESTIMATED BY AMOUNTEUR–294302,990,00–294302,99Total DK:EUR–295112,000,00–295112,00Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESClearance of Accounts - Financial Clearance2020Financial errors in EAGF and EAFRDONE OFFEUR–6318,56–140,05–6178,51 Clearance of Accounts - Financial Clearance2021Financial errors in EAGF and EAFRDONE OFFEUR–32345,810,00–32345,81Rural Development EAFRD forestry measures2021KC Public Procurement M15.2 FY2021ONE OFFEUR–19425,500,00–19425,50Rural Development EAFRD forestry measures2022KC Public Procurement M15.2 FY2022ONE OFFEUR–12691,340,00–12691,34Rural Development EAFRD investment - public beneficiaries2021KC Public Procurement M20.1ONE OFFEUR–15417,590,00–15417,59Rural Development EAFRD investment - private beneficiaries2019KC Public procurement M4.3 FY2019ONE OFFEUR–26454,820,00–26454,82Rural Development EAFRD investment - private beneficiaries2020KC Public procurement M4.3 FY2020ONE OFFEUR–12179,45–269,97–11909,48Rural Development EAFRD investment - private beneficiaries2021KC Public procurement M4.3 FY2021ONE OFFEUR–4278,560,00–4278,56

Rural Development EAFRD investment - public beneficiaries2018KC Public Procurement M7.8 FY2018ONE OFFEUR–2898,50–93,42–2805,08Rural Development EAFRD investment - public beneficiaries2019KC Public Procurement M7.8 FY2019ONE OFFEUR–8484,16–424,21–8059,95Rural Development EAFRD investment - public beneficiaries2020KC Public Procurement M7.8 FY2020ONE OFFEUR–22298,640,00–22298,64Rural Development EAFRD investment - public beneficiaries2021KC Public Procurement M7.8 FY2021ONE OFFEUR–55403,600,00–55403,60Rural Development EAFRD investment - public beneficiaries2022KC Public Procurement M7.8 FY2022ONE OFFEUR–13133,900,00–13133,90Rural Development EAFRD forestry measures2020KC Public Procurement M8.3 FY2020ONE OFFEUR–64705,460,00–64705,46Rural Development EAFRD forestry measures2021KC Public Procurement M8.3 FY2021ONE OFFEUR–228380,690,00–228380,69 Rural Development EAFRD forestry measures2022KC Public Procurement M8.3 FY2022ONE OFFEUR–1388,720,00–1388,72Rural Development EAFRD forestry measures2020KC Public Procurement M8.4 FY2020ONE OFFEUR–3829,840,00–3829,84Rural Development EAFRD forestry measures2021KC Public Procurement M8.4 FY2021ONE OFFEUR–50737,380,00–50737,38Total ES:EUR–580372,52–927,65–579444,87Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFIRural Development EAFRD investment - private beneficiaries2017Deficiency in the kc on Reasonableness of the costs for M4.2FLAT RATE5,00%EUR–2796,860,00–2796,86Rural Development EAFRD investment - private beneficiaries2018Deficiency in the kc on Reasonableness of the costs for M4.2FLAT RATE5,00%EUR–11642,510,00–11642,51Rural Development EAFRD investment - private beneficiaries2019Deficiency in the kc on Reasonableness of the costs for M4.2FLAT RATE5,00%EUR–30935,700,00–30935,70Rural Development EAFRD investment - private beneficiaries2020Deficiency in the kc on Reasonableness of the costs for M4.2FLAT RATE5,00%EUR–57751,360,00–57751,36 Rural Development EAFRD investment - private beneficiaries2021Deficiency in the kc on Reasonableness of the costs for M4.2FLAT RATE5,00%EUR–35596,630,00–35596,63Total FI:EUR–138723,060,00–138723,06Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedFRClearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.1 - EAFRD interestONE OFFEUR–8135,520,00–8135,52Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.2 - Irrecoverable casesONE OFFEUR–3329,950,00–3329,95Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.3 - EAFRD - other casesONE OFFEUR–320214,830,00–320214,83Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.3 - EAFRD debt foreclosureONE OFFEUR–54670,700,00–54670,70Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.1.4 - EAFRDONE OFFEUR–15400,000,00–15400,00Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - 1.2.1.1 - EAFRD IACS - reverification testsONE OFFEUR–3901,340,00–3901,34 Clearance of Accounts - Financial Clearance2020CEB/2022/044/FR - EAFRD IACS - Key Control Performance of on-the-spot-checks of sufficient quality for area-related and/or animal-related aid schemes covering the appropriate verification of the commitments undertaken by the beneficiary FY2020ESTIMATED BY AMOUNTEUR–273703,85–7784,05–265919,80Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - EAFRD IACS - Key Control Performance of on-the-spot-checks of sufficient quality for area-related and/or animal-related aid schemes covering the appropriate verification of the commitments undertaken by the beneficiary FY2021ESTIMATED BY AMOUNTEUR–71388,28–230,15–71158,13Clearance of Accounts - Financial Clearance2021CEB/2022/044/FR - point 1.2.1.2 - EAFRD non IACS - reverification resultsONE OFFEUR–51107,820,00–51107,82Clearance of Accounts - Financial Clearance2021Late initiation of recovery proceduresONE OFFEUR–30029,830,00–30029,83Rural Development EAFRD Leader2021Adequate verification of all payment claims (advance, intermediate and final payment claims)ONE OFFEUR–153254,980,00–153254,98

Rural Development EAFRD investment - private beneficiaries2021Financial errorONE OFFEUR–1403,860,00–1403,86Rural Development EAFRD measures subject to IACS2021Weakness in key control - late OTSC (5% flat rate correction)ONE OFFEUR–391,42–7,83–383,59Rural Development EAFRD measures subject to IACS2021Weakness in key control (late OTSC) - flat rate correction of 5% for measure 10ONE OFFEUR–3471,060,00–3471,06Rural Development EAFRD measures subject to IACS2022Weakness in OTSC for M11ONE OFFEUR–102,930,00–102,93Total FR:EUR–990506,37–8022,03–982484,34Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRRural Development EAFRD investment - private beneficiaries2021Ineligible prod ucts under M4.2ONE OFFEUR–402567,520,00–402567,52Total GR:EUR–402567,520,00–402567,52Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHRRural Development EAFRD measures subject to IACS2019Active farmer -EAFRD - claim year 2018ONE OFFEUR–10439,70–191,16–10248,54 Rural Development EAFRD measures subject to IACS2020Active farmer -EAFRD - claim year 2019ONE OFFEUR–9158,640,00–9158,64Rural Development EAFRD measures subject to IACS2022Active farmer -EAFRD - claim year 2021ONE OFFEUR–6659,660,00–6659,66Total HR:EUR–26258,00–191,16–26066,84Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHURural Development EAFRD investment - public beneficiaries2020Deficiency in KC: Verification that public procurement procedures are in compliance with national and Union RegulationFLAT RATE10,00%EUR–1668,100,00–1668,10Rural Development EAFRD investment - public beneficiaries2022Deficiency in KC: Verification that public procurement procedures are in compliance with national and Union Regulation.FLAT RATE10,00%EUR–3685,240,00–3685,24Rural Development EAFRD investment - public beneficiaries2021Deficiency in key control Verification that public procurement procedures are in compliance with national and Union Regulation.FLAT RATE10,00%EUR–51937,270,00–51937,27Total HU:EUR–57290,610,00–57290,61 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedIERural Development EAFRD measures subject to IACS20192019 Weakness in administrative ChecksONE OFFEUR–30800,780,00–30800,78Rural Development EAFRD measures subject to IACS20202020 Weakness in administrative ChecksONE OFFEUR–162851,950,00–162851,95Rural Development EAFRD measures subject to IACS20212021 Weakness in administrative ChecksONE OFFEUR–191375,830,00–191375,83Rural Development EAFRD measures subject to IACS20222022 Weakness in administrative ChecksONE OFFEUR–161662,960,00–161662,96Total IE:EUR–546691,520,00–546691,52Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2019EAFRD 2007-2013 - deficiencies in debt managementONE OFFEUR–4368765,940,00–4368765,94Clearance of Accounts - Financial Clearance2019EAFRD 2014-2020 - deficiencies in debt managementONE OFFEUR–573433,010,00–573433,01Clearance of Accounts - Financial Clearance2019EAFRD 2014-2020: late issuance of recovery requestsONE OFFEUR–2998467,910,00–2998467,91

Clearance of Accounts - Financial Clearance2018weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013)FLAT RATE5,00%EUR–278108,60–278108,600,00Clearance of Accounts - Financial Clearance2019weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013)FLAT RATE5,00%EUR–580269,36–3,63–580265,73Clearance of Accounts - Financial Clearance2020weakness in a Key control - Appropriate evaluation of the reasonableness of costs (Article 48(2)(e) of Regulation (EU) No 809/2014 and Article 67 of Regulation (EU) No 1303/2013)FLAT RATE5,00%EUR–178108,600,00–178108,60Total IT:EUR–8977153,42–278112,23–8699041,19Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLClearance of Accounts - Financial Clearance2021Debt management - EAFRDONE OFFEUR–107526,180,00–107526,18Clearance of Accounts - Financial Clearance2021Known error in EAFRD Non-IACSONE OFFEUR–100722,35–1563,35–99159,00Total PL:EUR–208248,53–1563,35–206685,18 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROClearance of Accounts - Financial Clearance2020Debt management issuesONE OFFEUR–665429,040,00–665429,04Clearance of Accounts - Financial Clearance2020Different co-financing rates applied to financial instrumentsONE OFFEUR–30401,800,00–30401,80Clearance of Accounts - Financial Clearance2016Known errors - EAFRD IACS (CY 2015)ONE OFFEUR–773479,66–21001,96–752477,70Clearance of Accounts - Financial Clearance2017Known errors - EAFRD IACS (CY 2016)ONE OFFEUR–702986,04–6898,56–696087,48Clearance of Accounts - Financial Clearance2018Known errors - EAFRD IACS (CY 2017)ONE OFFEUR–496666,67–13100,07–483566,60Clearance of Accounts - Financial Clearance2019Known errors - EAFRD IACS (CY 2018)ONE OFFEUR–47239,62–2232,49–45007,13Clearance of Accounts - Financial Clearance2020Known errors - EAFRD Non-IACSONE OFFEUR–1320327,61–58790,79–1261536,82Clearance of Accounts - Financial Clearance2020Projected Incompliance Rate EAFRD IACSESTIMATED BY AMOUNTEUR–6562690,89–98620,94–6464069,95 Clearance of Accounts - Financial Clearance2020Projected Incompliance Rate EAFRD Non-IACSESTIMATED BY AMOUNTEUR–20558352,42–278577,21–20279775,21Total RO:EUR–31157573,75–479222,02–30678351,73Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSERural Development EAFRD Measures with flat-rate support2020Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2020FLAT RATE5,00%EUR–93056,15–157,22–92898,93Rural Development EAFRD Measures with flat-rate support2021Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2021 2022FLAT RATE5,00%EUR–142538,88–1,86–142537,02Rural Development EAFRD Measures with flat-rate support2022Deficiency in one key control: Appropriate evaluation of the reasonableness of costs 2021 2022FLAT RATE5,00%EUR–152689,22–1,22–152688,00Rural Development EAFRD investment - public beneficiaries2020Ineligible expenditure under technical assistanceONE OFFEUR–664870,460,00–664870,46Total SE:EUR–1053154,71–160,30–1052994,41Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSKRural Development EAFRD investment - private beneficiaries2020EAFRD NIACS - Projects referred to in the audit opinionONE OFFEUR–1058857,790,00–1058857,79

Rural Development EAFRD investment - public beneficiaries2020EAFRD NIACS - Projects referred to in the audit opinionONE OFFEUR–18750,000,00–18750,00Rural Development EAFRD Measures with flat-rate support2020EAFRD NIACS - Projects referred to in the audit opinionONE OFFEUR–91402,990,00–91402,99Rural Development EAFRD Knowledge and innovation2021Risk art12.2 2019, 2020, 2021 M01ONE OFFEUR–6039,400,00–6039,40Rural Development EAFRD investment - private beneficiaries2019Risk art12.2 2019, 2020, 2021 M04ONE OFFEUR–5553427,080,00–5553427,08Rural Development EAFRD investment - private beneficiaries2020Risk art12.2 2019, 2020, 2021 M04ONE OFFEUR–4877933,350,00–4877933,35Rural Development EAFRD investment - private beneficiaries2021Risk art12.2 2019, 2020, 2021 M04ONE OFFEUR–3251005,700,00–3251005,70Rural Development EAFRD Measures with flat-rate support2019Risk art12.2 2019, 2020, 2021 M06ONE OFFEUR–3690806,150,00–3690806,15 Rural Development EAFRD Measures with flat-rate support2020Risk art12.2 2019, 2020, 2021 M06ONE OFFEUR–2849997,350,00–2849997,35Rural Development EAFRD Measures with flat-rate support2021Risk art12.2 2019, 2020, 2021 M06ONE OFFEUR–1131839,810,00–1131839,81Rural Development EAFRD investment - public beneficiaries2019Risk art12.2 2019, 2020, 2021 M07ONE OFFEUR–2219238,870,00–2219238,87Rural Development EAFRD investment - public beneficiaries2020Risk art12.2 2019, 2020, 2021 M07ONE OFFEUR–2697484,500,00–2697484,50Rural Development EAFRD investment - public beneficiaries2021Risk art12.2 2019, 2020, 2021 M07ONE OFFEUR–575164,060,00–575164,06Rural Development EAFRD forestry measures2019Risk art12.2 2019, 2020, 2021 M08ONE OFFEUR–279228,250,00–279228,25Rural Development EAFRD forestry measures2020Risk art12.2 2019, 2020, 2021 M08ONE OFFEUR–441617,090,00–441617,09 Rural Development EAFRD forestry measures2021Risk art12.2 2019, 2020, 2021 M08ONE OFFEUR–115078,480,00–115078,48Total SK:EUR–28857870,870,00–28857870,87CurrencyGross AmountDeductionsNet DecidedEUR–76054236,58–942818,54–75111418,04 Financial corrections from cross-compliance Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2022CY 2021 - GAEC 4FLAT RATE2,00%EUR–6861,220,00–6861,22Cross-compliance2022CY 2021 - SMR 4FLAT RATE5,00%EUR–110928,740,00–110928,74Total CZ:EUR–117789,960,00–117789,96Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedMTCross-compliance2023XC - CY 2022FLAT RATE2,00%EUR–3751,140,00–3751,14Total MT:EUR–3751,140,00–3751,14CurrencyGross AmountDeductionsNet DecidedEUR–121541,100,00–121541,10 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2020CY 2019 - GAEC 4FLAT RATE2,00%EUR–30063,700,00–30063,70Cross-compliance2021CY 2019 - GAEC 4FLAT RATE2,00%EUR–122,320,00–122,32Cross-compliance2022CY 2019 - GAEC 4FLAT RATE2,00%EUR–31,570,00–31,57Cross-compliance2020CY 2019 - SMR 4FLAT RATE5,00%EUR–1262356,900,00–1262356,90Cross-compliance2021CY 2019 - SMR 4FLAT RATE5,00%EUR–2982,560,00–2982,56Cross-compliance2021CY 2020 - GAEC 4FLAT RATE2,00%EUR–29236,340,00–29236,34Cross-compliance2022CY 2020 - GAEC 4FLAT RATE2,00%EUR–161,510,00–161,51Cross-compliance2021CY 2020 - SMR 4FLAT RATE5,00%EUR–1162696,910,00–1162696,91Cross-compliance2022CY 2020 - SMR 4FLAT RATE5,00%EUR–1741,020,00–1741,02Cross-compliance2022CY 2021 - GAEC 4FLAT RATE2,00%EUR–16215,770,00–16215,77Cross-compliance2022CY 2021 - SMR 4FLAT RATE5,00%EUR–1009470,980,00–1009470,98Total CZ:EUR–3515079,580,00–3515079,58Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedMTCross-compliance2021XC - CY 2020FLAT RATE2,00%EUR–6234,360,00–6234,36Cross-compliance2022XC - CY 2020FLAT RATE2,00%EUR–8,830,00–8,83Cross-compliance2022XC - CY 2021FLAT RATE2,00%EUR–6079,370,00–6079,37

Cross-compliance2023XC - CY 2021FLAT RATE2,00%EUR–7,170,00–7,17Cross-compliance2023XC - CY 2022FLAT RATE2,00%EUR–2983,900,00–2983,90Total MT:EUR–15313,630,00–15313,63CurrencyGross AmountDeductionsNet DecidedEUR–3530393,210,00–3530393,21 Lifting of suspensions EAFRD Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsSKRural Development EAFRD investment - private beneficiaries2020 Lifting Of Suspension 2020 C(2021)856 2014SK06RDNP001 ONE OFFEUR0,000,000,004093937,20Rural Development EAFRD investment - private beneficiaries2020 Lifting Of Suspension C(2021)4953 2020 2014SK06RDNP001

• Lifting Of Suspension C(2021)4953 2021 2014SK06RDNP001 ONE OFFEUR0,000,000,002377950,26Rural Development EAFRD investment - private beneficiaries2021 Lifting Of Suspension C(2021)4953 2020 2014SK06RDNP001
• Lifting Of Suspension C(2021)4953 2021 2014SK06RDNP001 ONE OFFEUR0,000,000,001674935,67 Rural Development EAFRD investment - private beneficiaries2021Lifting Of Suspension C(2022)90 2021 2014SK06RDNP001ONE OFFEUR0,000,000,006186219,84Total SK:EUR0,000,000,0014333042,97CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsEUR0,000,000,0014333042,97 Reimbursements EAGF Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedATDecoupled Direct Aids2016Reimbursement following judgment in case T-501/22ONE OFFEUR972081,190,00972081,19Total AT:EUR972081,190,00972081,19Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZDecoupled Direct Aids2016Reimbursement following judgment in case T-48/22ESTIMATED BY AMOUNTEUR5970817,0914971,715955845,38 Decoupled Direct Aids2017Reimbursement following judgment in case T-48/22ESTIMATED BY AMOUNTEUR5969669,0216710,645952958,38Decoupled Direct Aids2018Reimbursement following judgment in case T-48/22ESTIMATED BY AMOUNTEUR5938606,930,005938606,93Decoupled Direct Aids2018Reimbursement following judgment in case T-48/22ONE OFFEUR18808,710,0018808,71Decoupled Direct Aids2019Reimbursement following judgment in case T-48/22ESTIMATED BY AMOUNTEUR8473,720,008473,72Decoupled Direct Aids2019Reimbursement following judgment in case T-48/22ONE OFFEUR24,530,0024,53Total CZ:EUR17906400,0031682,3517874717,65CurrencyGross AmountDeductionsNet DecidedEUR18878481,1931682,3518846798,84Financial CorrectionsTotal Net DecidedEAGFFinancial corrections - excluding cross-compliance–138908826,50EAGFFinancial corrections from cross-compliance–10405553,44EAFRDFinancial corrections - excluding cross-compliance–75111418,04EAFRDFinancial corrections from cross-compliance–3651934,31TOTAL:–228077732,29ReimbursementsTotal Net DecidedEAGF18846798,84TOTAL:18846798,84