Commission Implementing Decision (EU) 2025/2334of 19 November 2025excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)(notified under document C(2025) 7762)(Only the Czech, Danish, Dutch, Estonian, French, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak and Spanish texts are authentic)

Commission Implementing Decision (EU) 2025/2334 of 19 November 2025 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2025) 7762) (Only the Czech, Danish, Dutch, Estonian, French, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, 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) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj. , and in particular Articles 55 and 104 thereof, 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, ELI: http://data.europa.eu/eli/reg/2013/1306/oj. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116. (2) In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, 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. (3) In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014 Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59, ELI: http://data.europa.eu/eli/reg_impl/2014/908/oj).

, and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128 Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 13, ELI: http://data.europa.eu/eli/reg_impl/2022/128/oj). , some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures. (4) In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraphs, of that Regulation. (5) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD. (6) The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. 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 those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116. (7) 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. (8) As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject Ares(2025) 9227496. . (9) 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 26 August 2025, 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 Czech Republic, the Kingdom of Denmark, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania and the Slovak Republic.

Done at Brussels, 19 November 2025. For the Commission Christophe Hansen Member of the Commission

Annex

ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedDKEU School Scheme2024Deficiencies in 2 key controls (FY 2024).FLAT RATE5,00%EUR-91026,690,00-91026,69EU School Scheme2025Deficiencies in 2 key controls (FY 2025).FLAT RATE5,00%EUR-104294,020,00-104294,02EU School Scheme2022Deficiencies in 2 key controls (FYs 2022-2023).FLAT RATE5,00%EUR-83466,940,00-83466,94EU School Scheme2023Deficiencies in 2 key controls (FYs 2022-2023).FLAT RATE5,00%EUR-135331,440,00-135331,44Total DK:EUR-414119,090,00-414119,09Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedEEEU School Scheme2022 Checks to establish the eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence for the supply and distribution of products. FY 2022 (SY 2021/22). ONE OFFEUR-26917,270,00-26917,27 EU School Scheme2023 Checks to establish the eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). ONE OFFEUR-34679,370,00-34679,37EU School Scheme2024 Checks to establish the eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). ONE OFFEUR-30904,100,00-30904,10Total EE:EUR-92500,740,00-92500,74Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESClearance of Accounts - Financial Clearance2022 1.1. Execution of a guarantee in the context of a recovery procedure 1.2. Time limit to launch and follow up recovery procedures (irregularities reported under Annex II of Regulation (EU) No 908/2014) 1.3. Irrecoverable amount ONE OFFEUR-2149745,240,00-2149745,24 Decoupled Direct Aids2023BPS - CY 2022 - all PAsONE OFFEUR-17908,570,00-17908,57Clearance of Accounts - Financial Clearance2017Financial errors identified by the CBONE OFFEUR-31212,950,00-31212,95Clearance of Accounts - Financial Clearance2022Financial errors identified by the CBONE OFFEUR-26890,970,00-26890,97Decoupled Direct Aids2023GREENING - CY 2022 - all PAsONE OFFEUR-10879,090,00-10879,09Decoupled Direct Aids2023YFP - CY 2022 - 5 PAsONE OFFEUR-251421,290,00-251421,29Decoupled Direct Aids2023YFP - CY 2022 - all PAsONE OFFEUR-2519577,060,00-2519577,06Total ES:EUR-5007635,170,00-5007635,17Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2020Debt management - EAGF - debt recognition and registration - debt recovery and reporting of debtsONE OFFEUR-1426671,940,00-1426671,94EU School Scheme2020Deficiency in KC 'Checks to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022FLAT RATE5,00%EUR-60672,950,00-60672,95

EU School Scheme2021Deficiency in KC 'Checks to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022FLAT RATE5,00%EUR-101884,300,00-101884,30EU School Scheme2022Deficiency in KC 'Checks to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022FLAT RATE5,00%EUR-25923,550,00-25923,55EU School Scheme2021Deficiency in KC 'Checks to establish the eligibility of the aid' - Respect of limits and ceilings (Annex V products) - Milk part of the scheme - FYs 2021 and 2022ONE OFFEUR-1454557,160,00-1454557,16EU School Scheme2022Deficiency in KC 'Checks to establish the eligibility of the aid' - Respect of limits and ceilings (Annex V products) - Milk part of the scheme - FYs 2021 and 2022ONE OFFEUR-1008514,700,00-1008514,70Clearance of Accounts - Financial Clearance2020EAGF debt managementONE OFFEUR-34401844,770,00-34401844,77 Clearance of Accounts - Financial Clearance2023EAGF debt managementONE OFFEUR-69505,750,00-69505,75Clearance of Accounts - Financial Clearance2020EAGF flat-rate 10% (debt management)FLAT RATE10,00%EUR-1541550,410,00-1541550,41Clearance of Accounts - Financial Clearance2020Legality and regularityONE OFFEUR-2676,830,00-2676,83Clearance of Accounts - Financial Clearance2020Milk quota sectorONE OFFEUR-67948,530,00-67948,53Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.1. of the COL - OP2018 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-1503595,410,00-1503595,41Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.1. of the COL - OP2019 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-532090,400,00-532090,40 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.1. of the COL - OP2019 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-1898925,510,00-1898925,51Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.1. of the COL - OP2019 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-2755,160,00-2755,16Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.1. of the COL - OP2020 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-551042,390,00-551042,39Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.1. of the COL - OP2020 - Appropriate performance of the administrative checks to establish the eligibility of operational programmes and aid applications (key control) - AGEA RegionsFLAT RATE5,00%EUR-1947771,350,00-1947771,35

Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-73241,100,00-73241,10Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-137236,610,00-137236,61Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-34373,440,00-34373,44Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-122672,000,00-122672,00Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-177,980,00-177,98 Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-56569,770,00-56569,77Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-201886,330,00-201886,33Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-292,920,00-292,92Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-39055,790,00-39055,79Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-138050,640,00-138050,64 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-78834,090,00-78834,09Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-278655,100,00-278655,10Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-9720,540,00-9720,54Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-45861,350,00-45861,35Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-5329,280,00-5329,28

Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-22389,430,00-22389,43Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-29110,020,00-29110,02Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-122297,270,00-122297,27Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-11789,040,00-11789,04Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-30500,990,00-30500,99 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-51403,520,00-51403,52Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AGREA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-132992,830,00-132992,83Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-3863,700,00-3863,70Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-8817,28-1991,42-6825,86Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-2970,540,00-2970,54 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-904,460,00-904,46Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-12647,150,00-12647,15Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-3850,77-2448,32-1402,45Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-2617,780,00-2617,78Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-1251,900,00-1251,90

Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-11618,660,00-11618,66Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA ARTEA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-5556,390,00-5556,39Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-5387,59-58,57-5329,02Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-37474,35-37202,78-271,57Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-546,42-327,85-218,57 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-6742,44-59,19-6683,25Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-3643,50-2186,10-1457,40Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-44958,18-44695,06-263,12Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-1594,710,00-1594,71Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-7619,910,00-7619,91 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-8439,910,00-8439,91Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA AVEPA OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-40328,050,00-40328,05Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-7348,410,00-7348,41Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR0,000,000,00Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-25962,90-23161,34-2801,56

Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2018 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR0,010,000,01Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-1367,950,00-1367,95Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-5332,630,00-5332,63Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-11777,710,00-11777,71Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2019 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-45912,43-26892,44-19019,99 Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-976,170,00-976,17Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values above the one validated ISMEAFLAT RATE5,00%EUR-6922,250,00-6922,25Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-6859,550,00-6859,55Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.1. of the COL - Whole Italy - PA OPLO OP2020 - Calculation and use of flat rates, scales of unit and specific costs - values not validated ISMEAFLAT RATE5,00%EUR-48642,060,00-48642,06Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR-1160116,530,00-1160116,53 Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-551184,870,00-551184,87Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-1967069,930,00-1967069,93Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-2854,030,00-2854,03Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-100129,470,00-100129,47Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA AGEA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-353927,940,00-353927,94Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR-1079775,070,00-1079775,07

Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-842092,550,00-842092,55Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-3537806,240,00-3537806,24Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-1190974,950,00-1190974,95Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-3081328,690,00-3081328,69Fruit and Vegetables - Operational programmes incl withdrawals2022Point 1.1.2.2. of the COL - Whole Italy - PA AGREA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR0,000,000,00Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR-170560,200,00-170560,20 Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-180637,900,00-180637,90Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-55000,080,00-55000,08Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-148846,300,00-148846,30Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-71182,820,00-71182,82Fruit and Vegetables - Operational programmes incl withdrawals2022Point 1.1.2.2. of the COL - Whole Italy - PA ARTEA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR0,000,000,00Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR-36168,43-19,66-36148,77 Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-4555,360,00-4555,36Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-56210,04-2485,84-53724,20Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-43045,510,00-43045,51Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-205682,340,00-205682,34Fruit and Vegetables - Operational programmes incl withdrawals2022Point 1.1.2.2. of the COL - Whole Italy - PA AVEPA OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR0,000,000,00Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR-487137,430,00-487137,43

Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2018 - Ineligible costs for the FV POs schemeONE OFFEUR0,090,000,09Fruit and Vegetables - Operational programmes incl withdrawals2019Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-94172,960,00-94172,96Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR-821977,350,00-821977,35Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2019 - Ineligible costs for the FV POs schemeONE OFFEUR0,000,000,00Fruit and Vegetables - Operational programmes incl withdrawals2020Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-179151,900,00-179151,90Fruit and Vegetables - Operational programmes incl withdrawals2021Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-1270393,960,00-1270393,96 Fruit and Vegetables - Operational programmes incl withdrawals2022Point 1.1.2.2. of the COL - Whole Italy - PA OPLO OP2020 - Ineligible costs for the FV POs schemeONE OFFEUR-6003,510,00-6003,51Scrutiny of transactions2017Scrutiny 0,5% 2017 2018 2019FLAT RATE0,50%EUR-870976,83-10005,58-860971,25Scrutiny of transactions2018Scrutiny 0,5% 2017 2018 2019FLAT RATE0,50%EUR-898224,71-33108,67-865116,04Scrutiny of transactions2019Scrutiny 0,5% 2017 2018 2019FLAT RATE0,50%EUR-802973,05-7333,76-795639,29Scrutiny of transactions2017Scrutiny 2,5% 2017 2018 2019FLAT RATE2,50%EUR-95524,100,00-95524,10Scrutiny of transactions2018Scrutiny 2,5% 2017 2018 2019FLAT RATE2,50%EUR-56134,650,00-56134,65Scrutiny of transactions2019Scrutiny 2,5% 2017 2018 2019FLAT RATE2,50%EUR-12587,140,00-12587,14Clearance of Accounts - Financial Clearance2018Weaknesses accreditation criterion delegation FY 2018FLAT RATE2,00%EUR-5058890,26-851343,93-4207546,33Clearance of Accounts - Financial Clearance2019Weaknesses accreditation criterion delegation FY 2019FLAT RATE2,00%EUR-44633922,68-2901092,51-41732830,17Clearance of Accounts - Financial Clearance2020Weaknesses accreditation criterion delegation FY 2020FLAT RATE2,00%EUR-42182221,19-851560,43-41330660,76Total IT:EUR-160901747,77-4795973,45-156105774,32 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTEU School Scheme2022 Checks to establish the eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FY 2022 (SY 2021/22). FLAT RATE5,00%EUR-33084,980,00-33084,98EU School Scheme2023 Checks to establish the eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FYs 2023 and 2024 (SYs 2022/23 and 2023/24).

FLAT RATE5,00%EUR-45089,810,00-45089,81EU School Scheme2024 Checks to establish the eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). FLAT RATE5,00%EUR-44115,680,00-44115,68Total LT:EUR-122290,470,00-122290,47 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedNLVoluntary Coupled Support2023VCS - animals CY2022ESTIMATED BY PERCENTAGE100,00%EUR-1552847,800,00-1552847,80Total NL:EUR-1552847,800,00-1552847,80Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLClearance of Accounts - Financial Clearance2014EAGF, EAFRD - not recovered financial errorsONE OFFEUR-17956,12-17956,120,00Clearance of Accounts - Financial Clearance2015EAGF, EAFRD - not recovered financial errorsONE OFFEUR-49017,75-49017,750,00Clearance of Accounts - Financial Clearance2017EAGF, EAFRD - not recovered financial errorsONE OFFEUR-797,040,00-797,04Clearance of Accounts - Financial Clearance2020Financial errors identified by the CB in debt managementONE OFFEUR-77095,420,00-77095,42Clearance of Accounts - Financial Clearance2020Issues related to Debt Management – Decision not to pursue recovery (EAGF)ONE OFFEUR-7777,310,00-7777,31Clearance of Accounts - Financial Clearance2020Issues related to Debt Management – Non-respect of the time limit for launching recovery procedureONE OFFEUR-327328,110,00-327328,11Total PL:EUR-479971,75-66973,87-412997,88 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPTWine - Harvest Insurance and Mutual Funds2021Appropriate performance of the administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023ONE OFFEUR-72372,000,00-72372,00Wine - Harvest Insurance and Mutual Funds2022Appropriate performance of the administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023ONE OFFEUR-72290,230,00-72290,23Wine - Harvest Insurance and Mutual Funds2023Appropriate performance of the administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023ONE OFFEUR-104798,000,00-104798,00 POSEI (2014+)2021FY2021 Absence in provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40000FLAT RATE10,00%EUR-12299,120,00-12299,12POSEI (2014+)2022FY2022 Absence in provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40000FLAT RATE10,00%EUR-35361,700,00-35361,70POSEI (2014+)2023FY2023 Absence in provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40000FLAT RATE10,00%EUR-30873,750,00-30873,75

Wine - Harvest Insurance and Mutual Funds2021Performance of on-the-spot checks - OTSC of sufficient quality (KC) - weaknesses in FY 2021 to FY 2023FLAT RATE5,00%EUR-96654,740,00-96654,74Wine - Harvest Insurance and Mutual Funds2022Performance of on-the-spot checks - OTSC of sufficient quality (KC) - weaknesses in FY 2021 to FY 2023FLAT RATE5,00%EUR-99028,280,00-99028,28Wine - Harvest Insurance and Mutual Funds2023Performance of on-the-spot checks - OTSC of sufficient quality (KC) - weaknesses in FY 2021 to FY 2023FLAT RATE5,00%EUR-101280,730,00-101280,73Total PT:EUR-624958,550,00-624958,55Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROScrutiny of transactions2020FY 2020 Period 2021-2022 (0,5%)FLAT RATE0,50%EUR-26971,42-14,04-26957,38Scrutiny of transactions2020FY 2020 Period 2021-2022 1,5%FLAT RATE1,50%EUR-272162,030,00-272162,03Scrutiny of transactions2020FY 2020 Period 2021-2022 2,5 %FLAT RATE2,50%EUR-56431,340,00-56431,34Scrutiny of transactions2021FY 2021 Period 2022-2023 (0,5%)FLAT RATE0,50%EUR-17944,040,00-17944,04Scrutiny of transactions2021FY 2021 Period 2022-2023 (1%)FLAT RATE1,00%EUR-26265,560,00-26265,56 Scrutiny of transactions2021FY 2021 Period 2022-2023 2,5%FLAT RATE2,50%EUR-9755,680,00-9755,68Clearance of Accounts - Financial Clearance2021Potential irregularities identified and finally confirmedONE OFFEUR-3784,690,00-3784,69Total RO:EUR-413314,76-14,04-413300,72CurrencyGross AmountDeductionsNet DecidedEUR-169609386,10-4862961,36-164746424,74 Financial corrections from cross-compliance Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2023CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-1320290,300,00-1320290,30Cross-compliance2024CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-124,690,00-124,69Total CZ:EUR-1320414,990,00-1320414,99Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUCross-compliance2022CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-1910965,51-4158,28-1906807,23Cross-compliance2023CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-1487,960,00-1487,96Cross-compliance2024CY 2021 a - FY 2024FLAT RATE5,00%EUR-1056,430,00-1056,43 Cross-compliance2022CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-1714521,74-95,06-1714426,68Cross-compliance2023CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-2870,370,00-2870,37Cross-compliance2024CY 2021 b - FY 2024FLAT RATE2,00%EUR-437,360,00-437,36Cross-compliance2023CY 2022 a - FY 2022-2023FLAT RATE5,00%EUR-494333,710,00-494333,71Cross-compliance2024CY 2022 a - FY 2024FLAT RATE5,00%EUR-8307,960,00-8307,96Cross-compliance2023CY 2022 b - FY 2022-2023FLAT RATE2,00%EUR-1757734,510,00-1757734,51Cross-compliance2024CY 2022 b - FY 2024FLAT RATE2,00%EUR-2583,730,00-2583,73Total HU:EUR-5894299,28-4253,34-5890045,94Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance2021CY 2020FLAT RATE10,00%EUR-388525,69-270,41-388255,28Cross-compliance2022CY 2021FLAT RATE10,00%EUR-423897,61-36,66-423860,95Cross-compliance2023CY 2021FLAT RATE10,00%EUR-4612,830,00-4612,83Cross-compliance2023CY 2022FLAT RATE10,00%EUR-425347,980,00-425347,98Total IT:EUR-1242384,11-307,07-1242077,04

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTCross-compliance2021CY 2020 - with landFLAT RATE2,00%EUR-1010712,03-36791,99-973920,04Cross-compliance2022CY 2020 - with landFLAT RATE2,00%EUR-353,450,00-353,45Cross-compliance2023CY 2020 - with landFLAT RATE2,00%EUR-41,080,00-41,08Cross-compliance2021CY 2020 - without landONE OFFEUR-3272,50-117,05-3155,45Cross-compliance2022CY 2020 - without landONE OFFEUR-1,130,00-1,13Cross-compliance2023CY 2020 - without landONE OFFEUR-0,130,00-0,13Cross-compliance2022CY 2021 - with landFLAT RATE2,00%EUR-1119773,740,00-1119773,74Cross-compliance2023CY 2021 - with landFLAT RATE2,00%EUR-469,020,00-469,02Cross-compliance2023CY 2022 - with landFLAT RATE2,00%EUR-1151983,500,00-1151983,50Total LT:EUR-3286606,58-36909,04-3249697,54Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSKCross-compliance2021CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-139851,99-391,54-139460,45Cross-compliance2022CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-17469,190,00-17469,19Cross-compliance2023CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-147,040,00-147,04 Cross-compliance2024CY 2020 a FY 2024FLAT RATE5,00%EUR-41,070,00-41,07Cross-compliance2021CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-18120,39-12,62-18107,77Cross-compliance2022CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-683,440,00-683,44Cross-compliance2023CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-215,950,00-215,95Cross-compliance2024CY 2020 b FY 2024FLAT RATE2,00%EUR-7,050,00-7,05Cross-compliance2022CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-1151682,97-4509,99-1147172,98Cross-compliance2023CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-882,870,00-882,87Cross-compliance2024CY 2021 a FY 2024FLAT RATE5,00%EUR-248,660,00-248,66Cross-compliance2021CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-100,400,00-100,40Cross-compliance2022CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-169817,59-67,04-169750,55Cross-compliance2023CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-148,530,00-148,53Cross-compliance2024CY 2021 b FY 2024FLAT RATE2,00%EUR-36,860,00-36,86Cross-compliance2023CY 2022 a FY 2023FLAT RATE5,00%EUR-1070016,360,00-1070016,36Cross-compliance2024CY 2022 a FY 2024FLAT RATE5,00%EUR-12321,300,00-12321,30 Cross-compliance2023CY 2022 b FY 2022-2023FLAT RATE2,00%EUR-169059,660,00-169059,66Cross-compliance2024CY 2022 b FY 2024FLAT RATE2,00%EUR-1376,490,00-1376,49Total SK:EUR-2752227,81-4981,19-2747246,62CurrencyGross AmountDeductionsNet DecidedEUR-14495932,77-46450,64-14449482,13 EAFRD Financial corrections - excluding cross-compliance Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHURural Development EAFRD measures subject to IACS2022One-off correction for M12 - NAT 2000 & WFDONE OFFEUR-27923,130,00-27923,13Total HU:EUR-27923,130,00-27923,13Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedRORural Development EAFRD measures subject to IACS2023Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2022ONE OFFEUR-317298,000,00-317298,00

Rural Development EAFRD measures subject to IACS2024Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2023ONE OFFEUR-158290,360,00-158290,36Clearance of Accounts - Financial Clearance2022Projected Incompliance Rate EAFRD NIACSESTIMATED BY AMOUNTEUR-1591064,790,00-1591064,79Total RO:EUR-2066653,150,00-2066653,15CurrencyGross AmountDeductionsNet DecidedEUR-2094576,280,00-2094576,28 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedBERural Development EAFRD Leader2021Enquête CEB/2023/003/BE concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023FLAT RATE10,00%EUR-29305,010,00-29305,01Rural Development EAFRD Leader2022Enquête CEB/2023/003/BE concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023FLAT RATE10,00%EUR-60010,950,00-60010,95 Rural Development EAFRD Leader2023Enquête CEB/2023/003/BE concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023FLAT RATE10,00%EUR-110069,550,00-110069,55Rural Development EAFRD Leader2024Enquête CEB/2023/003/BE concernant le suivi du rapport de l'organisme de certifcation pour l'exerccie financier 2024FLAT RATE10,00%EUR-112711,320,00-112711,32Total BE:EUR-312096,830,00-312096,83Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedESClearance of Accounts - Financial Clearance2022Weeknesses in reccovery of debts - debt cases declared irrecoverableONE OFFEUR-4254534,730,00-4254534,73Total ES:EUR-4254534,730,00-4254534,73Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedGRRural Development EAFRD Measures with flat-rate support2023Calculated correction for Measure 22ONE OFFEUR-50842,160,00-50842,16Total GR:EUR-50842,160,00-50842,16 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUClearance of Accounts - Financial Clearance2022EAFRD DebtorsONE OFFEUR-810600,480,00-810600,48Rural Development EAFRD NIACS forestry measures2021EAFRD Non-IACS Forestry measures M.8.6.2. Deficiencies found in OTSC and verification of payments claims.FLAT RATE5,00%EUR-9089,560,00-9089,56Rural Development EAFRD NIACS forestry measures2022EAFRD Non-IACS Forestry measures M.8.6.2. Deficiencies found in OTSC and verification of payments claims.FLAT RATE5,00%EUR-28074,010,00-28074,01Rural Development EAFRD NIACS forestry measures2023EAFRD Non-IACS Forestry measures M.8.6.2. Deficiencies found in OTSC and verification of payments claims.FLAT RATE5,00%EUR-2874,84-661,11-2213,73Total HU:EUR-850638,89-661,11-849977,78Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITClearance of Accounts - Financial Clearance2020Advances and securitiesONE OFFEUR-6244067,260,00-6244067,26 Clearance of Accounts - Financial Clearance2020Debt management - EAFRD - debt recognition and registration - debt recovery and reporting of debtsONE OFFEUR-1329000,320,00-1329000,32Clearance of Accounts - Financial Clearance2020EAFRD debt managementONE OFFEUR-4098613,530,00-4098613,53Clearance of Accounts - Financial Clearance2023EAFRD debt managementONE OFFEUR-120826,850,00-120826,85Clearance of Accounts - Financial Clearance2020EAFRD flat rate 10% (debt management)FLAT RATE10,00%EUR-977606,500,00-977606,50Clearance of Accounts - Financial Clearance2018Weaknesses accreditation criterion delegation FY 2018FLAT RATE2,00%EUR-3923544,98-954975,31-2968569,67Clearance of Accounts - Financial Clearance2019Weaknesses accreditation criterion delegation FY 2019FLAT RATE2,00%EUR-18331173,05-819620,69-17511552,36Clearance of Accounts - Financial Clearance2020Weaknesses accreditation criterion delegation FY 2020FLAT RATE2,00%EUR-20275089,10-91898,94-20183190,16Total IT:EUR-55299921,59-1866494,94-53433426,65

Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLClearance of Accounts - Financial Clearance2019EAFRD Non-IACS - financial errorsONE OFFEUR-117068,850,00-117068,85Clearance of Accounts - Financial Clearance2020EAFRD Non-IACS - financial errorsONE OFFEUR-26494,930,00-26494,93Clearance of Accounts - Financial Clearance2016EAGF, EAFRD - not recovered financial errorsONE OFFEUR-56505,610,00-56505,61Clearance of Accounts - Financial Clearance2020Financial errors identified by the CB in debt managementONE OFFEUR-26258,430,00-26258,43Clearance of Accounts - Financial Clearance2020Issues related to Debt Management – Decision not to pursue recovery (EAFRD)ONE OFFEUR-77759,380,00-77759,38Clearance of Accounts - Financial Clearance2020Issues related to Debt Management – Non-respect of the time limit for launching recovery procedure (EAFRD)ONE OFFEUR-651578,100,00-651578,10Total PL:EUR-955665,300,00-955665,30 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedROClearance of Accounts - Financial Clearance2021Audit objective 1: debt managementONE OFFEUR-3847171,400,00-3847171,40Clearance of Accounts - Financial Clearance2021Audit objective 2: financial & known errorsONE OFFEUR-7137,920,00-7137,92Clearance of Accounts - Financial Clearance2022Debt management errorsONE OFFEUR-45281,390,00-45281,39Rural Development EAFRD forestry measures2021Inappropriate checks on double-financing M8.1 - CY2020-2021-2022ONE OFFEUR-2108,28-1020,81-1087,47Rural Development EAFRD forestry measures2022Inappropriate checks on double-financing M8.1 - CY2020-2021-2022ONE OFFEUR-3483,43-867,02-2616,41Rural Development EAFRD forestry measures2023Inappropriate checks on double-financing M8.1 - CY2020-2021-2022ONE OFFEUR-7410,58-140,61-7269,97Rural Development EAFRD measures subject to IACS2017Inappropriate checks on the compliance with long-term commitmentsONE OFFEUR-50904,47-55686,594782,12 Rural Development EAFRD measures subject to IACS2018Inappropriate checks on the compliance with long-term commitmentsONE OFFEUR-85318,08-14106,22-71211,86Rural Development EAFRD measures subject to IACS2019Inappropriate checks on the compliance with long-term commitmentsONE OFFEUR-185758,08-24205,78-161552,30Rural Development EAFRD measures subject to IACS2020Inappropriate checks on the compliance with long-term commitmentsONE OFFEUR-216981,12-40540,51-176440,61Rural Development EAFRD measures subject to IACS2021Inappropriate checks on the compliance with long-term commitmentsONE OFFEUR-28116,40-664,02-27452,38Clearance of Accounts - Financial Clearance2022Known errors EAFRD IACSONE OFFEUR-5438,370,00-5438,37Clearance of Accounts - Financial Clearance2022Known errors EAFRD NIACSONE OFFEUR-149403,470,00-149403,47Rural Development EAFRD measures subject to IACS2021Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2020ONE OFFEUR-292907,28-167944,64-124962,64 Rural Development EAFRD measures subject to IACS2022Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2021ONE OFFEUR-496021,92-194307,63-301714,29Rural Development EAFRD measures subject to IACS2023Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2022ONE OFFEUR-267927,66-5619,43-262308,23Rural Development EAFRD measures subject to IACS2024Maximum Eligible Area (MEA): eligibility of parcels - M10 - CY2023ONE OFFEUR-447795,060,00-447795,06Rural Development EAFRD measures subject to IACS2021Maximum Eligible Area (MEA): eligibility of parcels - M13 - CY2020ONE OFFEUR-789753,32-468339,60-321413,72Rural Development EAFRD measures subject to IACS2022Maximum Eligible Area (MEA): eligibility of parcels - M13 - CY2021ONE OFFEUR-890983,60-462602,59-428381,01Rural Development EAFRD measures subject to IACS2023Maximum Eligible Area (MEA): eligibility of parcels - M13 - CY2022ONE OFFEUR-893272,63-460037,74-433234,89Rural Development EAFRD measures subject to IACS2024Maximum Eligible Area (MEA): eligibility of parcels - M13 - CY2023ONE OFFEUR-284138,160,00-284138,16

Clearance of Accounts - Financial Clearance2022Projected Incompliance Rate EAFRD IACSESTIMATED BY AMOUNTEUR-8687477,530,00-8687477,53Clearance of Accounts - Financial Clearance2022Projected Incompliance Rate EAFRD NIACSESTIMATED BY AMOUNTEUR-3685693,680,00-3685693,68Total RO:EUR-21370483,83-1896083,19-19474400,64CurrencyGross AmountDeductionsNet DecidedEUR-83094183,33-3763239,24-79330944,09 Financial corrections from cross-compliance Budget Item: 5040 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2023CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-49012,580,00-49012,58Cross-compliance2024CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-165,020,00-165,02Cross-compliance2025CY 2022 - FY 2025FLAT RATE2,00%EUR-1,330,00-1,33Total CZ:EUR-49178,930,00-49178,93Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUCross-compliance2022CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-66212,420,00-66212,42 Cross-compliance2023CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-216,650,00-216,65Cross-compliance2024CY 2021 a - FY 2024FLAT RATE5,00%EUR-91,210,00-91,21Cross-compliance2022CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-50591,720,00-50591,72Cross-compliance2023CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-182,910,00-182,91Cross-compliance2023CY 2022 a - FY 2022-2023FLAT RATE5,00%EUR-135736,160,00-135736,16Cross-compliance2024CY 2022 a - FY 2024FLAT RATE5,00%EUR-871,900,00-871,90Cross-compliance2023CY 2022 b - FY 2022-2023FLAT RATE2,00%EUR-70727,180,00-70727,18Cross-compliance2024CY 2022 b - FY 2024FLAT RATE2,00%EUR-123,110,00-123,11Cross-compliance2024CY 2023 - FY 2024FLAT RATE5,00%EUR-7245,170,00-7245,17Total HU:EUR-331998,430,00-331998,43Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance2022CY 2021FLAT RATE10,00%EUR-57741,750,00-57741,75Cross-compliance2023CY 2021FLAT RATE10,00%EUR-506,940,00-506,94Total IT:EUR-58248,690,00-58248,69 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSKCross-compliance2022CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-78830,360,00-78830,36Cross-compliance2023CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-852,060,00-852,06Cross-compliance2022CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-6092,290,00-6092,29Cross-compliance2023CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-160,460,00-160,46Cross-compliance2024CY 2021 b FY 2024FLAT RATE2,00%EUR-2,680,00-2,68Cross-compliance2023CY 2022 a FY 2023FLAT RATE5,00%EUR-83927,460,00-83927,46Cross-compliance2024CY 2022 a FY 2024FLAT RATE5,00%EUR-2993,890,00-2993,89Cross-compliance2023CY 2022 b FY 2022-2023FLAT RATE2,00%EUR-5516,220,00-5516,22Cross-compliance2024CY 2022 b FY 2024FLAT RATE2,00%EUR-320,330,00-320,33Total SK:EUR-178695,750,00-178695,75CurrencyGross AmountDeductionsNet DecidedEUR-618121,800,00-618121,80 Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedCZCross-compliance2023CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-313465,590,00-313465,59Cross-compliance2024CY 2022 - FY 2023-2024FLAT RATE2,00%EUR-169,930,00-169,93Cross-compliance2025CY 2022 - FY 2025FLAT RATE2,00%EUR-0,020,00-0,02Total CZ:EUR-313635,540,00-313635,54Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedHUCross-compliance2022CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-247106,01-6,56-247099,45Cross-compliance2023CY 2021 a - FY 2022-2023FLAT RATE5,00%EUR-390,75-0,24-390,51Cross-compliance2024CY 2021 a - FY 2024FLAT RATE5,00%EUR-373,600,00-373,60Cross-compliance2022CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-124568,16-23,37-124544,79Cross-compliance2023CY 2021 b - FY 2022-2023FLAT RATE2,00%EUR-575,58-0,36-575,22Cross-compliance2024CY 2021 b - FY 2024FLAT RATE2,00%EUR-33,870,00-33,87Cross-compliance2023CY 2022 a - FY 2022-2023FLAT RATE5,00%EUR-644509,00-9,34-644499,66Cross-compliance2024CY 2022 a - FY 2024FLAT RATE5,00%EUR-5228,300,00-5228,30Cross-compliance2023CY 2022 b - FY 2022-2023FLAT RATE2,00%EUR-407286,79-21,91-407264,88

Cross-compliance2024CY 2022 b - FY 2024FLAT RATE2,00%EUR-2164,380,00-2164,38Cross-compliance2024CY 2023 - FY 2024FLAT RATE5,00%EUR-2353,160,00-2353,16Total HU:EUR-1434589,60-61,78-1434527,82Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITCross-compliance2021CY 2020FLAT RATE10,00%EUR-102835,410,00-102835,41Cross-compliance2022CY 2020FLAT RATE10,00%EUR-519,360,00-519,36Cross-compliance2022CY 2021FLAT RATE10,00%EUR-169558,460,00-169558,46Cross-compliance2023CY 2021FLAT RATE10,00%EUR-2364,410,00-2364,41Cross-compliance2023CY 2022FLAT RATE10,00%EUR-168463,390,00-168463,39Total IT:EUR-443741,030,00-443741,03Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLTCross-compliance2020CY 2020 - with landFLAT RATE2,00%EUR-5,250,00-5,25Cross-compliance2021CY 2020 - with landFLAT RATE2,00%EUR-78207,500,00-78207,50Cross-compliance2022CY 2020 - with landFLAT RATE2,00%EUR-7,140,00-7,14Cross-compliance2023CY 2020 - with landFLAT RATE2,00%EUR-0,040,00-0,04 Cross-compliance2020CY 2020 - without landONE OFFEUR-0,020,00-0,02Cross-compliance2021CY 2020 - without landONE OFFEUR-253,220,00-253,22Cross-compliance2022CY 2020 - without landONE OFFEUR-0,020,00-0,02Cross-compliance2023CY 2022 - with landFLAT RATE2,00%EUR-166280,040,00-166280,04Total LT:EUR-244753,230,00-244753,23Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedSKCross-compliance2021CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-170690,330,00-170690,33Cross-compliance2022CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-5837,110,00-5837,11Cross-compliance2023CY 2020 a FY 2021-2023FLAT RATE5,00%EUR-11,320,00-11,32Cross-compliance2021CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-13803,520,00-13803,52Cross-compliance2022CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-276,400,00-276,40Cross-compliance2023CY 2020 b FY 2021-2023FLAT RATE2,00%EUR-91,200,00-91,20Cross-compliance2024CY 2020 b FY 2024FLAT RATE2,00%EUR-15,690,00-15,69Cross-compliance2022CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-341452,030,00-341452,03Cross-compliance2023CY 2021 a FY 2022-2023FLAT RATE5,00%EUR-3283,000,00-3283,00 Cross-compliance2024CY 2021 a FY 2024FLAT RATE5,00%EUR-27,230,00-27,23Cross-compliance2022CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-32066,840,00-32066,84Cross-compliance2023CY 2021 b FY 2021-2023FLAT RATE2,00%EUR-10,420,00-10,42Cross-compliance2024CY 2021 b FY 2024FLAT RATE2,00%EUR-1,220,00-1,22Cross-compliance2023CY 2022 a FY 2023FLAT RATE5,00%EUR-324855,590,00-324855,59Cross-compliance2024CY 2022 a FY 2024FLAT RATE5,00%EUR-5747,240,00-5747,24Cross-compliance2022CY 2022 b FY 2022-2023FLAT RATE2,00%EUR-1,940,00-1,94Cross-compliance2023CY 2022 b FY 2022-2023FLAT RATE2,00%EUR-29644,570,00-29644,57Cross-compliance2024CY 2022 b FY 2024FLAT RATE2,00%EUR-453,200,00-453,20Total SK:EUR-928268,850,00-928268,85CurrencyGross AmountDeductionsNet DecidedEUR-3364988,25-61,78-3364926,47 TRDI Financial corrections - excluding cross-compliance Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedPLClearance of Accounts - Financial Clearance2020Issues related to Debt Management – Decision not to pursue recovery (EAFRD)ONE OFFEUR-24361,860,00-24361,86Clearance of Accounts - Financial Clearance2020Issues related to Debt Management – Non-respect of the time limit for launching recovery procedure (TRDI)ONE OFFEUR-33717,540,00-33717,54Total PL:EUR-58079,400,00-58079,40CurrencyGross AmountDeductionsNet DecidedEUR-58079,400,00-58079,40

Lifting of suspensions EAFRD Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsRORural Development EAFRD measures subject to IACS2022Lifting FY2022 M10-M13 C(2022)7819 C(2023)854Lifting of SuspensionEUR0,000,000,00707515,11 Rural Development EAFRD measures subject to IACS2023Lifting FY2023 M10-M13 C(2023)5576 C(2024)814Lifting of SuspensionEUR0,000,000,00618699,37Rural Development EAFRD measures subject to IACS2024Suspension of interim payments Art.41(1) of R.1306/2013 - C(2024)8138 - FY 2024 - M10, M10 EURI & M13Lifting of SuspensionEUR0,000,000,00414820,48Total RO:EUR0,000,000,001741034,96CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsEUR0,000,000,001741034,96 Budget Item: 08030103 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsRORural Development EAFRD measures subject to IACS2023Lifting FY2023 M10-M13 C(2023)5576 C(2024)814Lifting of SuspensionEUR0,000,000,00300139,64 Rural Development EAFRD measures subject to IACS2024Suspension of interim payments Art.41(1) of R.1306/2013 - C(2024)8138 - FY 2024 - M10, M10 EURI & M13Lifting of SuspensionEUR0,000,000,0060433,37Total RO:EUR0,000,000,00360573,01CurrencyGross AmountDeductionsNet DecidedLifted SuspensionsEUR0,000,000,00360573,01 Reimbursements EAGF Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyGross AmountDeductionsNet DecidedITScrutiny of transactions2017Scrutiny 0,5% Negative Amount 2017 - 2019FLAT RATE0,50%EUR1772,280,001772,28Scrutiny of transactions2019Scrutiny 0,5% Negative Amount 2017 - 2019FLAT RATE0,50%EUR21,670,0021,67Total IT:EUR1793,950,001793,95CurrencyGross AmountDeductionsNet DecidedEUR1793,950,001793,95 Financial CorrectionsTotal Net DecidedEAGFFinancial corrections - excluding cross-compliance-164746424,74EAGFFinancial corrections from cross-compliance-14449482,13EAFRDFinancial corrections - excluding cross-compliance-81425520,37EAFRDFinancial corrections from cross-compliance-3983048,27TRDIFinancial corrections - excluding cross-compliance-58079,40TOTAL:-264662554,91ReimbursementsTotal Net DecidedEAGF1793,95TOTAL:1793,95