DE,Clearance of accounts,2008,overpayments in the EAGF IACS population,ONE-OFF,,EUR,-59 318,36,0,0,-59 318,36,
Total DE,EUR,-59 318,36,0,0,-59 318,36,
DK,Other Direct Aid — Bovines,2007,non-application of sanctions regarding potentially eligible animals,ONE-OFF,,EUR,-67 797,32,0,0,-67 797,32,
DK,Other Direct Aid — Bovines,2008,non-application of sanctions regarding potentially eligible animals,ONE-OFF,,EUR,-48 411,25,0,0,-48 411,25,
Total DK,EUR,-116 208,57,0,0,-116 208,57,
ES,Rural Development EAGGF (2000-2006) — Area related measures,2006,deficiencies in the on-the-spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of agri-environment,FLAT RATE,5,0 %,EUR,-350 224,0,0,0,-350 224,0,
ES,Rural Development EAGGF (2000-2006) — Area related measures,2006,insufficient random selection, deficiencies in the on the spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of less-favoured areas,FLAT RATE,5,0 %,EUR,-710 805,0,0,0,-710 805,0,
ES,Wine,,plantation of vine without the (re-)plantation rights,ONE-OFF,,EUR,-131 300 920,0,0,0,-131 300 920,0,
Total ES,EUR,-132 361 949,0,0,0,-132 361 949,0,
FR,Other Direct Aid — Bovines,2005,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,FLAT RATE,2,0 %,EUR,-17 088 517,03,0,0,-17 088 517,03,
FR,Other Direct Aid — Bovines,2005,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,ONE-OFF,,EUR,-12 394 594,82,0,0,-12 394 594,82,
FR,Other Direct Aid — Bovines,2006,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,FLAT RATE,2,0 %,EUR,-16 233 350,64,0,0,-16 233 350,64,
FR,Other Direct Aid — Bovines,2006,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,ONE-OFF,,EUR,-8 732 969,42,0,0,-8 732 969,42,
FR,Other Direct Aid — Bovines,2007,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,FLAT RATE,2,0 %,EUR,-3 367 782,68,0,0,-3 367 782,68,
FR,Other Direct Aid — Bovines,2007,shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses,ONE-OFF,,EUR,-5 102 086,06,0,0,-5 102 086,06,
Total FR,EUR,-62 919 300,65,0,0,-62 919 300,65,
GB,Meat Premiums — Bovines,2004,no sanctions applied in case of non-compliance related to claimed above quota,ONE-OFF,,GBP,-15 517,23,0,0,-15 517,23,
GB,Meat Premiums — Ewe and Goats,2004,payments to claimants with less than 10 quota rights,ONE-OFF,,GBP,-10 647,81,0,0,-10 647,81,
GB,Meat Premiums — Bovines,2005,no sanctions applied in case of non-compliance related to claimed above quota,ONE-OFF,,GBP,-6 790,67,0,0,-6 790,67,
GB,Meat Premiums — Ewe and Goats,2005,payments to claimants with less than 10 quota rights,ONE-OFF,,GBP,-3 492,44,0,0,-3 492,44,
GB,Meat Premiums — Ewe and Goats,2005,payments to claimants with less than 10 quota rights, penalty for missing animals was not applied to the national envelope,ONE-OFF,,GBP,-9 451,43,0,0,-9 451,43,
GB,Sugar — Production refunds,2007,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-19,13,0,0,-19,13,
GB,Sugar — other than Export refunds (2007+),2007,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-26,49,0,0,-26,49,
GB,Export refunds — Sugar and isoglucose,2007,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-726,63,0,0,-726,63,
GB,Export refunds — other,2007,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-227,75,0,0,-227,75,
GB,Export refunds — other,2008,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-26,39,0,0,-26,39,
GB,Sugar — Production refunds,2008,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,0,86,0,0,0,86,
GB,Export refunds — Sugar and isoglucose,2008,deficiency in substitution checks,FLAT RATE,5,0 %,EUR,-557,68,0,0,-557,68,
Total GB,GBP,-45 899,58,0,0,-45 899,58,
Total GB,EUR,-1 583,21,0,0,-1 583,21,
GR,Export refunds — Sugar and isoglucose,2006,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-1 800 082,7,0,0,-1 800 082,7,
GR,Export refunds — Non-Annex I,2006,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-12 890,85,0,0,-12 890,85,
GR,Export refunds — Non-Annex I,2006,absence of production and storage control systems,FLAT RATE,15,0 %,EUR,-66 216,34,0,0,-66 216,34,
GR,Export refunds — Sugar and isoglucose,2006,absence of production and storage control systems,FLAT RATE,15,0 %,EUR,-7 117 284,53,0,0,-7 117 284,53,
GR,Export refunds — Sugar and isoglucose,2007,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-2 522 082,75,0,0,-2 522 082,75,
GR,Export refunds — Non-Annex I,2007,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-57 587,78,0,0,-57 587,78,
GR,Export refunds — Sugar and isoglucose,2008,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-515,62,0,0,-515,62,
GR,Export refunds — Non-Annex I,2008,absence of production and storage control systems,FLAT RATE,10,0 %,EUR,-3 633,19,0,0,-3 633,19,
GR,Other Direct Aid — Processed dried grape products (other measures),2007,weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks,ONE-OFF,,EUR,-71 253 223,81,0,0,-71 253 223,81,
GR,Other Direct Aid — Processed dried grape products (other measures),2008,weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks,ONE-OFF,,EUR,-250 325,81,0,0,-250 325,81,
GR,Other Direct Aid — Processed dried grape products (other measures),2009,weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks,ONE-OFF,,EUR,-2 192,34,0,0,-2 192,34,
GR,Fruit and Vegetables — Citrus Processing,2007,Insufficient number of administrative controls and non-application of sanctions,FLAT RATE,5,0 %,EUR,-255 264,74,0,0,-255 264,74,
GR,Fruit and Vegetables — Citrus Processing,2008,Insufficient number of administrative controls and non-application of sanctions,FLAT RATE,5,0 %,EUR,-258 047,81,0,0,-258 047,81,
GR,Wine,,plantation of vine without the (re-)plantation rights,ONE-OFF,,EUR,-21 336 120,0,0,0,-21 336 120,0,
Total GR,EUR,-104 935 468,27,0,0,-104 935 468,27,
IT,Fruit and Vegetables — Citrus Processing,2006,weaknesses in the control system (administrative and accounting checks),FLAT RATE,5,0 %,EUR,-1 683 981,22,0,0,-1 683 981,22,
IT,Fruit and Vegetables — Citrus Processing,2007,weaknesses in the control system (administrative and accounting checks),FLAT RATE,5,0 %,EUR,-1 100 328,66,0,0,-1 100 328,66,
IT,Fruit and Vegetables — Tomato Processing,2006,insufficient check of tomato production yield,FLAT RATE,2,0 %,EUR,-3 510 182,04,0,0,-3 510 182,04,
IT,Fruit and Vegetables — Tomato Processing,2007,insufficient check of tomato production yield,FLAT RATE,2,0 %,EUR,-2 679 963,75,0,0,-2 679 963,75,
IT,Fruit and Vegetables — Tomato Processing,2008,insufficient check of tomato production yield,FLAT RATE,2,0 %,EUR,-2 556 488,3,0,0,-2 556 488,3,
IT,Olive Oil — Work programmes of operators' organisations,2007,payments made after the regulatory deadline,ONE-OFF,,EUR,-515 252,59,0,0,-515 252,59,
IT,RD Guarantee Accompanying Measures (area related measures),2005,Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region,FLAT RATE,2,0 %,EUR,-160 616,0,0,0,-160 616,0,
IT,Rural Development EAGGF (2000-2006) — Area related measures,2006,Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region,FLAT RATE,2,0 %,EUR,-60 045,0,0,0,-60 045,0,
IT,Rural Development EAGGF (2000-2006) — Area related measures,2006,late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region,FLAT RATE,2,0 %,EUR,-308 332,0,0,0,-308 332,0,
IT,Rural Development EAGGF (2000-2006) — Area related measures,2006,late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region,FLAT RATE,5,0 %,EUR,-82 920,0,0,0,-82 920,0,
IT,Rural Development EAGGF (2000-2006) — Area related measures,2007,late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region,FLAT RATE,2,0 %,EUR,-3 985,0,0,0,-3 985,0,
IT,Wine,,plantation of vine without the (re-)plantation rights,ONE-OFF,,EUR,-98 881 120,0,0,0,-98 881 120,0,
Total IT,EUR,-111 543 214,56,0,0,-111 543 214,56,
NL,Clearance of accounts,2007,wrongful transfer of the rights of one certificate leading to wrongful payment of export refunds,ONE-OFF,,EUR,-81 004,0,0,0,-81 004,0,
Total NL,EUR,-81 004,0,0,0,-81 004,0,
PL,Cross Compliance,2006,some GAEC not defined and weaknesses in sanctioning system (claim year 2005),FLAT RATE,10,0 %,PLN,-9 462 163,58,-298 039,22,-9 164 124,36,
PL,Cross Compliance,2007,some GAEC not defined (claim year 2006),FLAT RATE,5,0 %,EUR,-3 231 141,53,-76 634,5,-3 154 507,03,
PL,Cross Compliance,2007,some GAEC not defined and weaknesses in sanctioning system (claim year 2005),FLAT RATE,10,0 %,EUR,-3 730,29,-117,5,-3 612,79,
PL,Cross Compliance,2008,some GAEC not defined (claim year 2006),FLAT RATE,5,0 %,EUR,3 168,04,0,0,3 168,04,
PL,Cross Compliance,2008,some GAEC not defined (claim year 2007),FLAT RATE,5,0 %,EUR,-6 242 027,29,0,0,-6 242 027,29,
PL,Cross Compliance,2008,some GAEC not defined and weaknesses in sanctioning system (claim year 2005),FLAT RATE,10,0 %,EUR,-602,58,0,0,-602,58,
PL,Cross Compliance,2009,some GAEC not defined (claim year 2006),FLAT RATE,5,0 %,EUR,-585,38,0,0,-585,38,
PL,Cross Compliance,2009,some GAEC not defined (claim year 2007),FLAT RATE,5,0 %,EUR,-7 875,92,0,0,-7 875,92,
Total PL,PLN,-9 462 163,58,-298 039,22,-9 164 124,36,
Total PL,EUR,-9 482 794,95,-76 752,0,-9 406 042,95,
PT,Other Direct Aid — Bovines,2005,population excluded from on-the-spot checks,FLAT RATE,5,0 %,EUR,-43 659,0,0,0,-43 659,0,
PT,Other Direct Aid — Ewe and Goats,2007,amounts paid for less than 10 quota rights,ONE-OFF,,EUR,-831,83,0,0,-831,83,
PT,Other Direct Aid — Bovines,2007,non-application of sanctions,ONE-OFF,,EUR,-24 450,0,0,0,-24 450,0,
PT,Other Direct Aid — Bovines,2008,non-application of sanctions,ONE-OFF,,EUR,-41 350,0,0,0,-41 350,0,
Total PT,EUR,-110 290,83,0,0,-110 290,83,
SI,Clearance of accounts,2008,non-recovered amounts for errors in the EAGF IACS population,ONE-OFF,,EUR,-8 014,42,0,0,-8 014,42,
Total SI,EUR,-8 014,42,0,0,-8 014,42,
 6701 Total,GBP,-45 899,58,0,0,-45 899,58,
PLN,-9 462 163,58,-298 039,22,-9 164 124,36,
EUR,-421 619 146,82,-76 752,0,-421 542 394,82,

DE,Clearance of accounts,2008,known errors in the EAFRD IACS population,ONE-OFF,,EUR,-4 599,05,0,0,-4 599,05,
DE,Clearance of accounts,2008,known errors in the EAFRD non-IACS population,ONE-OFF,,EUR,-99 505,49,0,0,-99 505,49,
DE,Clearance of accounts,2007,overpayments in the EAFRD,ONE-OFF,,EUR,-6 422,93,0,0,-6 422,93,
Total DE,EUR,-110 527,47,0,0,-110 527,47,
EE,Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013),2008,control weaknesses,FLAT RATE,5,0 %,EUR,-219 399,9,0,0,-219 399,9,
EE,Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013),2009,control weaknesses,FLAT RATE,5,0 %,EUR,-432 949,15,0,0,-432 949,15,
EE,Rural Development EAFRD Axis 4 LEADER (2007-2013),2009,control weaknesses,FLAT RATE,5,0 %,EUR,-54 631,06,0,0,-54 631,06,
EE,Rural Development EAFRD Axis 4 LEADER (2007-2013),2010,control weaknesses,FLAT RATE,5,0 %,EUR,-90 905,2,0,0,-90 905,2,
Total EE,EUR,-797 885,31,0,0,-797 885,31,
IT,Rural Development EAFRD Axis 2 (2007-2013, area related measures),2008,late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region,FLAT RATE,2,0 %,EUR,-46 958,0,0,0,-46 958,0,
Total IT,EUR,-46 958,0,0,0,-46 958,0,
PL,Cross Compliance,2008,some GAEC not defined (claim year 2007),FLAT RATE,5,0 %,EUR,-1 577 692,31,0,0,-1 577 692,31,
PL,Cross Compliance,2009,some GAEC not defined (claim year 2007),FLAT RATE,5,0 %,EUR,-2 873,42,0,0,-2 873,42,
Total PL,EUR,-1 580 565,73,0,0,-1 580 565,73,
PT,Clearance of accounts,2008,most likely error,ONE-OFF,,EUR,-507 308,0,0,0,-507 308,0,
PT,Clearance of accounts,2008,systematic error,ONE-OFF,,EUR,-897 367,0,0,0,-897 367,0,
PT,Clearance of accounts,2008,systematic error - RURIS,ONE-OFF,,EUR,-590,0,0,0,-590,0,
Total PT,EUR,-1 405 265,0,0,0,-1 405 265,0,
SI,Clearance of accounts — Financial Clearance,2008,known error found in the completeness test of Annex II and III A,ONE-OFF,,EUR,-6 010,62,0,0,-6 010,62,
Total SI,EUR,-6 010,62,0,0,-6 010,62,
 6711 Total,EUR,-3 947 212,13,0,0,-3 947 212,13,

RO,Financial audit — Late payments and payment deadlines,2009,late payments,ONE-OFF,,EUR,-7 674 175,73,-9 399 922,54,1 725 746,81,
Total RO,EUR,-7 674 175,73,-9 399 922,54,1 725 746,81,
05 07 01 07 Total,EUR,-7 674 175,73,-9 399 922,54,1 725 746,81,