ANNEX U.K.

Expenditure and funding received from the EU in respect of the financial year 2008 (all amounts in euro) as stated at 31 December 2008

a Reimbursements made by the EC during 2008 and 2009, for expenditure declared in 2008.
b Expenditure deducted at the initiative of the Bulgarian NAO, from the D2 declaration for 2008 and the D1 38 for 2009; it corresponds to a project followed by OLAF and for which an irregularity was found in April 2009.
c The amount of EUR 1 052 775,38 is made up of EUR 1 049 233,75 representing adjustments made by the EC based on the ineligible expenditure declared by the Romanian authorities (D1 37) following their reverification performed in the frame of the implementation of the Action Plan, and EUR 3 541,63 representing corrections made by the Romanian authorities through the D1 declarations in 2008 (D1 34 and D1 35).
d These differences are due to roundings.
Beneficiary country	Declaration D2EU contributionFinancial year 2008	EU contribution cleared with this decision	EU contribution disjoined with this decision	Total b + c	Adjustments	Funding received from the EU (D1)a	Difference to be recovered or paidFinancial year 2008d
	a	b	c	d	e	f	g = d – e – f
Bulgaria	37 922 598,86	37 922 598,86	0,0	37 922 598,86	-41 835,28b	37 964 434,08	0,06
Romania	187 238 127,96	187 238 127,96	0,0	187 238 127,96	1 052 775,38c	186 185 352,56	0,02

Assets held by the beneficiary countries on behalf of the EU (all amounts in euro) on 31 December 2008

a The amounts do not take into account the interests accrued on debts.
Beneficiary country	EURO ACCOUNT balance cleared with this decision	EURO ACCOUNT balance disjoined with this decision	DEBTORS cleared with this decisiona	DEBTORS disjoined with this decision
	h		i
Bulgaria	6 444,77	0,0	13 010 656,38	0,0
Romania	1 435 029,16	0,0	4 532 369,26	0,0