
Article 1 
The form and content of the accounting information referred to in Article 7(1)(c) of Regulation (EC) No 885/2006 and the way it is to be forwarded to the Commission shall be as set out in Annexes I (X Table), II (Technical specifications for the transfer of computer files to the EAGF and EAFRD), III (Aide-mémoire) and IV (Structure of EAFRD budget codes [F109]) to this Regulation.
Article 2 
Regulation (EC) No 884/2009 is repealed with effect from 16 October 2010.
Article 3 
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from 16 October 2010.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 20 September 2010.
For the Commission
The President
José Manuel BARROSO
ANNEX I
2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05020101 05020101 1000 X X X X  X X  X X X  X X X X X             X  
05020101 05020101 1001 X X X X  X X  X X X  X X X X X             X  
05020101 05020101 1003 X X X X  X X  X X X  X X X X X             X  
05020102 05020102 1011                                
05020102 05020102 1012                                
05020102 05020102 1013                                
05020102 05020102 1014                                
05020103 05020103 1021 X X X    X  X X X X X X X X X  X           X  
05020103 05020103 1022 X X X    X  X X X  X X X X X  X           X  
05020199 05020199 1090 X X     X  X X X  X X X X X             X X 
05020201 05020201 1850 X X X X  X X  X X X  X X X X X             X  
05020202 05020202 1851                                
05020202 05020202 1852                                
05020202 05020202 1853                                
05020202 05020202 1854                                
05020299 05020299 0000 X X X    X  X X X  X X X X X             X X 
05020299 05020299 1890 X X     X  X X X  X X X X X             X X 
05020300 05020300 3000 X X X X  X X  X X X  X X X X X             X  
05020300 05020300 3010 X X X X  X X  X X X  X X X X X             X  
05020300 05020300 3011 X X X X  X X  X X X  X X X X X             X  
05020300 05020300 3012 X X X X  X X  X X X  X X X X X             X  
05020300 05020300 3013 X X X X  X X  X X X  X X X X X             X  
05020300 05020300 3014 X X X X  X X  X X X  X X X X X             X  
05020401 05020401 3100 X X X    X  X X X  X X X X X             X  
05020499 05020499 0000 X X  X  X X  X X X  X X X X X               
05020499 05020499 3110 X X X X  X X  X X X  X X X X X             X  
05020499 05020499 3112 X X X X  X X  X X X  X X X X X             X  
05020499 05020499 3113 X X X X  X X  X X X  X X X X X             X  
05020499 05020499 3119 X X X X  X X  X X X  X X X X X             X  
05020501 05020501 1100 X X X X  X X  X X X  X X X X X             X  2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05020101 05020101 1000  X X   X       X              X  X  X 
05020101 05020101 1001  X X   X       X              X  X  X 
05020101 05020101 1003  X X   X       X              X  X  X 
05020102 05020102 1011                                
05020102 05020102 1012                                
05020102 05020102 1013                                
05020102 05020102 1014                                
05020103 05020103 1021 X   X   X     X                    
05020103 05020103 1022 X X X X X X X X    X X                   
05020199 05020199 1090      X X                         
05020201 05020201 1850  X X   X       X              X  X  X 
05020202 05020202 1851                                
05020202 05020202 1852                                
05020202 05020202 1853                                
05020202 05020202 1854                                
05020299 05020299 0000      X X                         
05020299 05020299 1890      X X                         
05020300 05020300 3000  X X   X       X              X  X  X 
05020300 05020300 3010  X X   X       X              X  X  X 
05020300 05020300 3011  X X   X       X              X  X  X 
05020300 05020300 3012  X X   X       X              X  X  X 
05020300 05020300 3013  X X   X       X              X  X  X 
05020300 05020300 3014  X X   X       X              X  X  X 
05020401 05020401 3100 X   X   X     X                    
05020499 05020499 0000      X X                         
05020499 05020499 3110  X X   X       X              X  X  X 
05020499 05020499 3112  X X   X       X              X  X  X 
05020499 05020499 3113  X X   X       X              X  X  X 
05020499 05020499 3119  X X   X       X              X  X  X 
05020501 05020501 1100  X X   X       X              X  X  X 2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05020101 05020101 1000                  X X X X X X X X X X X X X
05020101 05020101 1001                  X X X X X X X X X X X X X
05020101 05020101 1003                  X X X X X X X X X X X X X
05020102 05020102 1011                              
05020102 05020102 1012                              
05020102 05020102 1013                              
05020102 05020102 1014                              
05020103 05020103 1021                              
05020103 05020103 1022                              
05020199 05020199 1090                              
05020201 05020201 1850                  X X X X X X X X X X X X X
05020202 05020202 1851                              
05020202 05020202 1852                              
05020202 05020202 1853                              
05020202 05020202 1854                              
05020299 05020299 0000                              
05020299 05020299 1890                              
05020300 05020300 3000                  X X X X X X X X X X X X X
05020300 05020300 3010                  X X X X X X X X X X X X X
05020300 05020300 3011                  X X X X X X X X X X X X X
05020300 05020300 3012                  X X X X X X X X X X X X X
05020300 05020300 3013                  X X X X X X X X X X X X X
05020300 05020300 3014                  X X X X X X X X X X X X X
05020401 05020401 3100                              
05020499 05020499 0000                              
05020499 05020499 3110                  X X X X X X X X X X X X X
05020499 05020499 3112                  X X X X X X X X X X X X X
05020499 05020499 3113                  X X X X X X X X X X X X X
05020499 05020499 3119                  X X X X X X X X X X X X X
05020501 05020501 1100                  X X X X X X X X X X X X X2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05020503 05020503 1112 X X X X  X X  X X X  X X X X X             X  
05020508 05020508 0000                                
05020599 05020599 0000 X X X    X  X X X X X X X X X             X  
05020599 05020599 1113 X X X    X  X X X X X X X X X             X  
05020599 05020599 1119 X X X    X  X X X X X X X X X             X  
05020603 05020603 1239 X X X    X  X X X  X X X X X  X           X  X
05020605 05020605 1211 X X X X  X X  X X X X X X X X X  X           X X 
05020699 05020699 0000 X X     X  X X X  X X X X X               
05020699 05020699 1210 X X X X  X X  X X X  X X X X X             X  
05020699 05020699 1240 X X X    X  X X X X X X X X X             X X 
05020701 05020701 1401 X X X    X  X X X X X X X X X  X           X X 
05020701 05020701 1403 X X X    X  X X X X X X X X X  X           X X 
05020701 05020701 1409 X X X X  X X  X X X X X X X X X  X           X  
05020702 05020702 1410 X X X X  X X  X X X  X X X X X  X           X X 
05020703 05020703 0000 X X X X  X X  X X X  X X X X X  X           X X 
05020801 05020801 1500 X X X X  X X  X X X  X X X X X             X  
05020801 05020801 1510 X X X X  X X  X X X  X X X X X             X  
05020803 05020803 0000 X X X X  X X  X X X X X X X X X  X           X X 
05020803 05020803 1502 X X X X  X X  X X X X X X X X X  X           X X 
05020809 05020809 1515 X X X X  X X  X X X X X X X X X  X           X X 
05020811 05020811 0000 X X X X  X X  X X X X X X X X X  X           X X 
05020811 05020811 1509 X X  X  X X  X X X X X X X X X  X           X X 
05020812 05020812 0000 X X X    X  X X X X X X X X X  X           X  
05020899 05020899 0000 X X     X  X X X  X X X X X               
05020802 05020899 1501 X X X X  X X  X X X X X X X X X  X           X X 
05020899 05020899 1507 X X X X  X X  X X X X X X X X X  X           X X 
05020806 05020899 1511 X X X X  X X  X X X X X X X X X  X           X X 
05020807 05020899 1512 X X X X  X X  X X X X X X X X X  X           X X 
05020808 05020899 1512 X X X X  X X  X X X X X X X X X  X           X X 
05020808 05020899 1513 X X X X  X X  X X X X X X X X X  X           X X 2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05020503 05020503 1112 X X X X X X X X    X X                   
05020508 05020508 0000                                
05020599 05020599 0000 X   X   X X    X X                   
05020599 05020599 1113 X   X   X X    X X                   
05020599 05020599 1119 X   X   X X    X X                   
05020603 05020603 1239 X   X  X X X    X                    
05020605 05020605 1211 X   X  X X X     X              X X X  X 
05020699 05020699 0000      X X                         
05020699 05020699 1210  X X   X       X              X  X  X 
05020699 05020699 1240 X   X  X X      X              X X    
05020701 05020701 1401 X   X  X X X                        
05020701 05020701 1403 X   X  X X X                        
05020701 05020701 1409 X   X  X                          
05020702 05020702 1410 X   X   X      X                   
05020703 05020703 0000 X   X   X X    X X                   
05020801 05020801 1500  X X   X       X              X  X  X 
05020801 05020801 1510  X X   X       X              X  X  X 
05020803 05020803 0000 X   X X                           
05020803 05020803 1502 X   X X                           
05020809 05020809 1515 X   X X X X X     X                   
05020811 05020811 0000 X   X                            
05020811 05020811 1509 X   X                            
05020812 05020812 0000 X   X  X X X    X X                   
05020899 05020899 0000      X X                         
05020802 05020899 1501 X   X  X X X     X                   
05020899 05020899 1507 X   X X X X X     X              X X X  X 
05020806 05020899 1511 X   X X X X X     X                   
05020807 05020899 1512 X   X X X X X     X                   
05020808 05020899 1512 X   X X X X X     X                   
05020808 05020899 1513 X   X X X X X     X              X X X  X 2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05020503 05020503 1112                              
05020508 05020508 0000                              
05020599 05020599 0000                              
05020599 05020599 1113                              
05020599 05020599 1119                              
05020603 05020603 1239                              
05020605 05020605 1211                              
05020699 05020699 0000                              
05020699 05020699 1210                  X X X X X X X X X X X X X
05020699 05020699 1240                              
05020701 05020701 1401                              
05020701 05020701 1403                              
05020701 05020701 1409                              
05020702 05020702 1410                              
05020703 05020703 0000                              
05020801 05020801 1500                  X X X X X X X X X X X X X
05020801 05020801 1510                  X X X X X X X X X X X X X
05020803 05020803 0000                              
05020803 05020803 1502                              
05020809 05020809 1515                              
05020811 05020811 0000                              
05020811 05020811 1509                              
05020812 05020812 0000                              
05020899 05020899 0000                              
05020802 05020899 1501                              
05020899 05020899 1507                              
05020806 05020899 1511                              
05020807 05020899 1512                              
05020808 05020899 1512                              
05020808 05020899 1513                              2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05020810 05020899 3140 X X X X  X X  X X X X X X X X X  X           X X 
05020901 05020901 1600 X X X X  X X  X X X  X X X X X             X  
05020902 05020902 1610 X X X    X  X X X X X X X X X  X           X X X
05020903 05020903 1611 X X X    X  X X X X X X X X X  X           X X X
05020903 05020903 1612 X X X    X  X X X X X X X X X  X           X X X
05020904 05020904 1620                                
05020904 05020904 1621                                
05020904 05020904 1622                                
05020904 05020904 1623                                
05020904 05020904 1625 X X X    X  X X X X X X X X X  X           X  
05020905 05020905 1630 X X X    X  X X X X X X X X X  X           X X 
05020906 05020906 1640 X X X    X  X X X X X X X X X  X           X X 
05020907 05020907 1650 X X X    X  X X X X X X X X X  X           X X 
05020908 05020908 0000 X X X    X  X X X X X X X X X  X           X X 
05020909 05020909 0000 X X X    X  X X X X X X X X X  X           X X 
05020999 05020999 1690 X X     X  X X X  X X X X X               
05021001 05021001 3800 X X X    X  X X X X X X X X X               
05021001 05021001 3801 X X X    X  X X X X X X X X X               
05021099 05021099 0000 X X     X  X X X  X X X X X               
05021101 05021101 1300 X X  X  X X  X X X X X X X X X  X           X X 
 05021103 0000 A A A A  A A  A A A A A A A A A  A           A A 
05021104 05021104 0000 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3200 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3201 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3210 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3211 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3220 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3221 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3230 X X X    X  X X X X X X X X X  X           X X 
05021104 05021104 3231 X X X    X  X X X X X X X X X  X           X X 2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05020810 05020899 3140 X   X  X X X                        
05020901 05020901 1600  X X   X       X              X  X  X 
05020902 05020902 1610 X   X  X X     X              X      
05020903 05020903 1611 X   X  X X     X X             X      
05020903 05020903 1612 X   X  X X     X X             X      
05020904 05020904 1620                                
05020904 05020904 1621                                
05020904 05020904 1622                                
05020904 05020904 1623                                
05020904 05020904 1625 X   X  X X X    X X                   
05020905 05020905 1630 X   X  X X     X X           X X X X X X  X 
05020906 05020906 1640 X   X  X   X X X X X             X X X X  X 
05020907 05020907 1650 X   X  X   X X X X X             X      
05020908 05020908 0000 X   X X X X  X X X X X           X X X X X X  X 
05020909 05020909 0000 X   X  X X  X X X X X              X X X  X 
05020999 05020999 1690      X X                         
05021001 05021001 3800            X                    
05021001 05021001 3801            X                    
05021099 05021099 0000      X X                         
05021101 05021101 1300 X   X  X X      X              X X X  X 
 05021103 0000 A   A  A A      A                   
05021104 05021104 0000 X X  X  X X     X X                   
05021104 05021104 3200 X X  X  X X     X X                   
05021104 05021104 3201 X X  X  X X     X X                   
05021104 05021104 3210 X X  X  X X     X X                   
05021104 05021104 3211 X X  X  X X     X X                   
05021104 05021104 3220 X X  X  X X     X X                   
05021104 05021104 3221 X X  X  X X     X X                   
05021104 05021104 3230 X X  X  X X     X X                   
05021104 05021104 3231 X X  X  X X     X X                   2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05020810 05020899 3140                              
05020901 05020901 1600                  X X X X X X X X X X X X X
05020902 05020902 1610                              
05020903 05020903 1611                              
05020903 05020903 1612                              
05020904 05020904 1620                              
05020904 05020904 1621                              
05020904 05020904 1622                              
05020904 05020904 1623                              
05020904 05020904 1625                              
05020905 05020905 1630                              
05020906 05020906 1640                              
05020907 05020907 1650                              
05020908 05020908 0000                              
05020909 05020909 0000                              
05020999 05020999 1690                              
05021001 05021001 3800                              
05021001 05021001 3801                              
05021099 05021099 0000                              
05021101 05021101 1300                              
 05021103 0000                              
05021104 05021104 0000                              
05021104 05021104 3200                              
05021104 05021104 3201                              
05021104 05021104 3210                              
05021104 05021104 3211                              
05021104 05021104 3220                              
05021104 05021104 3221                              
05021104 05021104 3230                              
05021104 05021104 3231                              2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05021105 05021105 1751 X X X X  X X  X X X X X X X X X  X           X X 
05021199 05021199 0000 X X     X  X X X  X X X X X             X X 
05021199 05021199 1710 X X X    X  X X X X X X X X X  X           X  
05021201 05021201 2000 X X X X  X X  X X X  X X X X X             X  
05021201 05021201 2001 X X X X  X X  X X X  X X X X X             X  
05021201 05021201 2002 X X X X  X X  X X X  X X X X X             X  
05021201 05021201 2003 X X X X  X X  X X X  X X X X X             X  
05021202 05021202 2011                                
05021202 05021202 2012                                
05021202 05021202 2013                                
05021202 05021202 2014                                
05021203 05021203 2020 X X  X  X X  X X X  X X X X X  X           X  
05021203 05021203 2024 X X  X  X X  X X X  X X X X X  X           X  
05021204 05021204 2030 X X X    X  X X X  X X X X X       D D       X
05021204 05021204 2031                                
05021204 05021204 2032                                
05021204 05021204 2033                                
05021204 05021204 2034                                
05021205 05021205 2040 X X     X  X X X  X X X X X  X           X  X
05021206 05021206 2050 X X X    X  X X X  X X X X X  X     D D       X
05021208 05021208 3120 X X X    X  X X X X X X X X X  X           X  
05021299 05021299 0000                                
05021299 05021299 2099 X X     X  X X X  X X X X X               
05021301 05021301 2100 X X X X  X X  X X X  X X X X X             X  
05021302 05021302 2110 X X X    X  X X X X X X X X X  X           X  
05021303 05021303 2126 X X X    X  X X X  X X X X X  X           X  
05021304 05021304 2101 X X X X  X X  X X X  X X X X X             X  
05021399 05021399 2129 X X     X  X X X  X X X X X               
05021399 05021399 2190 X X     X  X X X  X X X X X             X X 
05021401 05021401 2210 X X X    X  X X X  X X X X X  X           X  X2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05021105 05021105 1751 X   X  X                     X X X  X 
05021199 05021199 0000      X X                         
05021199 05021199 1710 X   X  X X     X X              X X X  X 
05021201 05021201 2000  X X   X       X              X  X  X 
05021201 05021201 2001  X X   X       X              X  X  X 
05021201 05021201 2002  X X   X       X              X  X  X 
05021201 05021201 2003  X X   X       X              X  X  X 
05021202 05021202 2011                                
05021202 05021202 2012                                
05021202 05021202 2013                                
05021202 05021202 2014                                
05021203 05021203 2020 X   X  X X X    X X                   
05021203 05021203 2024 X   X  X X X    X X                   
05021204 05021204 2030      X X X    X                    
05021204 05021204 2031                                
05021204 05021204 2032                                
05021204 05021204 2033                                
05021204 05021204 2034                                
05021205 05021205 2040 X   X  X X X    X X                   
05021206 05021206 2050      X X X    X                    
05021208 05021208 3120 X   X  X X X    X X                   
05021299 05021299 0000                                
05021299 05021299 2099      X X                         
05021301 05021301 2100  X X   X       X              X  X  X 
05021302 05021302 2110 X   X  X X X    X                    
05021303 05021303 2126 X   X   X X    X X                   
05021304 05021304 2101  X X   X       X              X  X  X 
05021399 05021399 2129 X   X  X X                         
05021399 05021399 2190      X X                         
05021401 05021401 2210 X   X  X X X    X                    2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05021105 05021105 1751                              
05021199 05021199 0000                              
05021199 05021199 1710                              
05021201 05021201 2000                  X X X X X X X X X X X X X
05021201 05021201 2001                  X X X X X X X X X X X X X
05021201 05021201 2002                  X X X X X X X X X X X X X
05021201 05021201 2003                  X X X X X X X X X X X X X
05021202 05021202 2011                              
05021202 05021202 2012                              
05021202 05021202 2013                              
05021202 05021202 2014                              
05021203 05021203 2020                              
05021203 05021203 2024                              
05021204 05021204 2030                              
05021204 05021204 2031                              
05021204 05021204 2032                              
05021204 05021204 2033                              
05021204 05021204 2034                              
05021205 05021205 2040                              
05021206 05021206 2050                              
05021208 05021208 3120                              
05021299 05021299 0000                              
05021299 05021299 2099                              
05021301 05021301 2100                  X X X X X X X X X X X X X
05021302 05021302 2110                              
05021303 05021303 2126                              
05021304 05021304 2101                  X X X X X X X X X X X X X
05021399 05021399 2129                              
05021399 05021399 2190                              
05021401 05021401 2210                              2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05021499 05021499 2290 X X     X  X X X  X X X X X             X X 
05021501 05021501 2300 X X X X  X X  X X X  X X X X X             X  
05021502 05021502 2301 X X X    X  X X X X X X X X X  X           X  
05021503 05021503 2302 X X     X  X X X  X X X X X  X           X  
05021504 05021504 2310 X X X X  X X  X X X  X X X X X             X  
05021505 05021505 2311 X X X X  X X  X X X  X X X X X             X  
05021506 05021506 2320 X X     X  X X X  X X X X X  X           X  
05021507 05021507  X X     X  X X X  X X X X X  X           X  
05021599 05021599 2390 X X     X  X X X  X X X X X               
05021601 05021601 0000 X X X X  X X  X X X  X X X X X  X           X X 
05021602 05021602                                 
05030101 05030101 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030102 05030102 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030103 05030103 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030104 05030104 0000 X X X X X X X  X X X X X X X X X  X           X X 
 05030105 0000 A A A A A A A  A A A  A A A A A  A           A A 
05030199 05030199  X X X X X X X  X X X  X X X X X  X           X X 
05030201 05030201 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030201 05030201 1060 X X X X X X X  X X X  X X X X X  X           X X 
05030201 05030201 1062 X X X X  X X  X X X  X X X X X  X           X X 
05030204 05030204 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030205 05030205 1800 X X X X X X X  X X X  X X X X X  X           X X X
05030206 05030206 2120 X X  X X X X  X X X  X X X X X  X           X X 
05030207 05030207 2121 X X  X X X X  X X X  X X X X X  X           X X 
05030208 05030208 2122 X X  X X X X  X X X  X X X X X  X           X X 
05030209 05030209 2124 X X  X X X X  X X X  X X X X X  X           X X 
05030210 05030210 2124 X X  X X X X  X X X  X X X X X  X           X X 
05030213 05030213 2220 X X  X X X X  X X X  X X X X X  X           X X 
05030214 05030214 2221 X X  X X X X  X X X  X X X X X  X           X X 
05030218 05030218 0000 X X X X X X X  X X X  X X X X X  X           X X X2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05021499 05021499 2290      X X                         
05021501 05021501 2300  X X   X       X              X  X  X 
05021502 05021502 2301 X   X  X X X    X                    
05021503 05021503 2302 X   X   X X                        
05021504 05021504 2310  X X   X       X              X  X  X 
05021505 05021505 2311  X X   X       X              X  X  X 
05021506 05021506 2320 X   X                            
05021507 05021507  X   X                            
05021599 05021599 2390      X X                         
05021601 05021601 0000 X   X  X X X     X              X X X  X 
05021602 05021602                                 
05030101 05030101 0000 X   X     X X X                X X X  X X
05030102 05030102 0000 X   X     X X X                X X X  X 
05030103 05030103 0000 X      X X                   X X X  X 
05030104 05030104 0000 X   X   X X X X X  X              X X X  X 
 05030105 0000 A   A   A A                   A A A  A 
05030199 05030199  X   X  X X X X X X  X              X X X  X 
05030201 05030201 0000 X        X X X                X X X  X 
05030201 05030201 1060 X        X X X                X X X  X 
05030201 05030201 1062 X        X X X                X X X  X 
05030204 05030204 0000 X        X X X  X              X X X  X 
05030205 05030205 1800 X   X  X X X X X X  X              X X X  X 
05030206 05030206 2120 X   X   X X                   X X X  X 
05030207 05030207 2121 X   X   X X                        
05030208 05030208 2122 X   X   X X                   X X X  X 
05030209 05030209 2124 X   X   X X                   X X X  X 
05030210 05030210 2124 X   X   X X                   X X X  X 
05030213 05030213 2220 X   X   X X                   X X X  X 
05030214 05030214 2221 X   X   X X                        
05030218 05030218 0000 X   X   X X     X              X X X  X 2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05021499 05021499 2290                              
05021501 05021501 2300                  X X X X X X X X X X X X X
05021502 05021502 2301                              
05021503 05021503 2302                              
05021504 05021504 2310                  X X X X X X X X X X X X X
05021505 05021505 2311                  X X X X X X X X X X X X X
05021506 05021506 2320                              
05021507 05021507                               
05021599 05021599 2390                              
05021601 05021601 0000                              
05021602 05021602                               
05030101 05030101 0000 X X X X X D D D D D D D D X X X X             
05030102 05030102 0000                              
05030103 05030103 0000                              
05030104 05030104 0000                              
 05030105 0000                              
05030199 05030199                               
05030201 05030201 0000                              
05030201 05030201 1060                              
05030201 05030201 1062                              
05030204 05030204 0000                              
05030205 05030205 1800                              
05030206 05030206 2120                              
05030207 05030207 2121                              
05030208 05030208 2122                              
05030209 05030209 2124                              
05030210 05030210 2124                              
05030213 05030213 2220                              
05030214 05030214 2221                              
05030218 05030218 0000                              2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05030219 05030219 1858 X X X X X X X  X X X  X X X X X  X           X X 
05030221 05030221 1210 X X X X X X X  X X X  X X X X X  X       X X X X X X 
05030222 05030222 1710 X X X X X X X  X X X  X X X X X  X       X X X X X X 
05030223 05030223 1810 X X X X X X X  X X X X X X X X X  X           X X 
05030224 05030224 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030225 05030225 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030226 05030226 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030227 05030227 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030228 05030228 1420 X X X X X X X  X X X X X X X X X  X           X X 
05030236 05030236 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030239 05030239 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030240 05030240 0000 X X X X X X X  X X X X X X X X X  X       X X X X X X 
05030241 05030241 0000 X X X X X X X  X X X X X X X X X  X           X X 
05030242 05030242 0000 X X X X X X X  X X X X X X X X X  X           X X 
05030243 05030243 0000 X X X X X X X  X X X X X X X X X  X           X X 
 05030244 0000 A A A A A A A  A A A  A A A A A  A           A A 
05030250 05030250 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030250 05030250 3201 X X X X X X X  X X X  X X X X X  X       X X X X X X 
05030250 05030250 3211 X X X X X X X  X X X  X X X X X  X           X X 
05030250 05030250 3221 X X X X X X X  X X X  X X X X X  X           X X 
05030251 05030251 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030252 05030252 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030252 05030252 3231 X X X X X X X  X X X  X X X X X  X           X X 
05030299 05030299 0000 X X X X X X X  X X X  X X X X X  X           X X 
05030299 05030299 1310 X X X X X X X  X X X  X X X X X  X           X X 
05030299 05030299 1508 X X X X X X X  X X X X X X X X X  X           X X 
05030299 05030299 1513 X X X X X X X  X X X X X X X X X  X           X X 
05030299 05030299 2123 X X  X  X X  X X X  X X X X X  X           X X 
05030299 05030299 2125 X X  X X X X  X X X  X X X X X  X           X  
05030299 05030299 2128 X X  X X X X  X X X  X X X X X  X           X X 2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05030219 05030219 1858 X        X X X  X              X X X  X 
05030221 05030221 1210 X   X  X X X X X X  X              X X X  X 
05030222 05030222 1710 X   X  X X  X X X  X              X X X  X 
05030223 05030223 1810 X   X  X X  X    X              X X X  X 
05030224 05030224 0000 X        X X X  X              X X X  X 
05030225 05030225 0000 X        X X X  X              X X X  X 
05030226 05030226 0000 X        X X X  X              X X X  X 
05030227 05030227 0000 X        X X X  X              X X X  X 
05030228 05030228 1420 X   X  X X X     X                   
05030236 05030236 0000 X   X                       X X X  X 
05030239 05030239 0000 X   X   X X                   X X X  X 
05030240 05030240 0000 X   X   X X X X X  X              X X X  X 
05030241 05030241 0000 X   X  X X X X X X  X              X X X  X 
05030242 05030242 0000 X   X  X X X X X X  X              X X X  X 
05030243 05030243 0000 X   X     X X X  X              X X X  X 
 05030244 0000 A   A   A A                   A A A  A 
05030250 05030250 0000 X   X  X                     X X X  X 
05030250 05030250 3201 X   X  X                     X X X  X 
05030250 05030250 3211 X   X  X                     X X X  X 
05030250 05030250 3221 X   X  X                     X X X  X 
05030251 05030251 0000 X        X X X                X X X  X 
05030252 05030252 0000 X   X  X                     X X X  X 
05030252 05030252 3231 X   X  X                     X X X  X 
05030299 05030299 0000 X      X X X X X  X              X X X  X 
05030299 05030299 1310 X        X X X  X              X X X  X 
05030299 05030299 1508 X   X X X X X     X                   
05030299 05030299 1513 X   X  X X X     X                   
05030299 05030299 2123 X   X   X X                        
05030299 05030299 2125 X   X   X X                   X X X  X 
05030299 05030299 2128 X   X   X X                   X X X  X 2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05030219 05030219 1858                              
05030221 05030221 1210                              
05030222 05030222 1710                              
05030223 05030223 1810                              
05030224 05030224 0000                              
05030225 05030225 0000                              
05030226 05030226 0000                              
05030227 05030227 0000                              
05030228 05030228 1420                              
05030236 05030236 0000                              
05030239 05030239 0000                              
05030240 05030240 0000                              
05030241 05030241 0000                              
05030242 05030242 0000                              
05030243 05030243 0000                              
 05030244 0000                              
05030250 05030250 0000                              
05030250 05030250 3201                              
05030250 05030250 3211                              
05030250 05030250 3221                              
05030251 05030251 0000                              
05030252 05030252 0000                              
05030252 05030252 3231                              
05030299 05030299 0000                              
05030299 05030299 1310                              
05030299 05030299 1508                              
05030299 05030299 1513                              
05030299 05030299 2123                              
05030299 05030299 2125                              
05030299 05030299 2128                              2010 2011 A ↓ F100 F101 F103 F105 F105B F105C F106 F106A F107 F108 F109 F110 F200 F201 F202A F202B F202C F205 F207 F211 F212 F213 F214 F217 F218 F220 F221 F222B F222C F300 F300B F301
05030299 05030299 2222 X X  X X X X  X X X  X X X X X  X           X X 
05030299 05030299 3900 X X     X  X X X  X X X X X  X           X X 
05030299 05030299 3910 X X X X X X X  X X X  X X X X X  X           X X 
05030300 05030300 0000 X X X    X  X X X  X X X X X  X           X X 
05040114 05040114 0000 X X X X  X X  X X X X X X X X X  X           D D 
05040400 05040400 0000 X X X X  X X  X X X X X X X X X  X       X X X X X X 
05040501 05040501  X X X X A X X X X X X X X X X X X X X       X X X X X X X
05070106 05070106 0000                                
05070106 05070106 3701                                
05070107 05070107 0000                                
05070200 05070200                                 
67010000 67010000 0000                                
67020000 67020000 0000 X X     X  X X X  X X X X X               
67030000 67030000 2071 X X X    X  X X X X X X X X X  X D D D D         
68010000 6801  X X     X  X X X  X X X X X               
68020000 68020000 0000 X X     X  X X X  X X X X X               
6803 6803                                 2010 2011 A ↓ F304 F305 F306 F307 F402 F500 F502 F503 F508A F508B F509A F510 F511 F515 F517 F518 F519 F519B F519C F520 F521 F522 F523 F531 F532 F533 F600 F601 F602 F602B F603 F700
05030299 05030299 2222 X   X   X X                   X X X  X 
05030299 05030299 3900 X   X                            
05030299 05030299 3910 X   X  X    X X                X X X  X 
05030300 05030300 0000 X                               
05040114 05040114 0000 X   X  X      X               X X X  X 
05040400 05040400 0000 X   X  X   X X  X               X X X  X 
05040501 05040501  X   X  X   X X  X               X X X  X 
05070106 05070106 0000                                
05070106 05070106 3701                                
05070107 05070107 0000                                
05070200 05070200                                 
67010000 67010000 0000                                
67020000 67020000 0000      X                          
67030000 67030000 2071            X X D D D D D D D D D D       D  
68010000 6801       X                          
68020000 68020000 0000      X                          
6803 6803                                 2010 2011 A ↓ F702 F703 F703A F703B F703C F704 F704A F704B F704C F706 F706A F706B F706C F707 F707A F707B F707C F800 F800B F801 F802 F802B F804 F805 F808 F809 F812 F814 F816 F816B
05030299 05030299 2222                              
05030299 05030299 3900                              
05030299 05030299 3910                              
05030300 05030300 0000                              
05040114 05040114 0000                              
05040400 05040400 0000                              
05040501 05040501                               
05070106 05070106 0000                              
05070106 05070106 3701                              
05070107 05070107 0000                              
05070200 05070200                               
67010000 67010000 0000                              
67020000 67020000 0000                              
67030000 67030000 2071                              
68010000 6801                               
68020000 68020000 0000                              
6803 6803                               
ANNEX II
These technical specifications apply in respect of the financial year 2010, which commenced on 16 October 2009.

1. 
The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS. The Commission will only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCA web-site of the agricultural funds.

2.  2.1. The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists.
 2.2. The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Make sure that no double counting occurs.
 2.3. All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed.
 2.4. 

((1)) The first record in the file (header row) contains the file description. The field names comprise an ‘F’ followed by the field number used in Annex I (the ‘X-table’). Only field names existing in this Annex are allowed.
((2)) The following records in the file are data (data rows), in the order indicated by the first record describing the file structure.
((3)) The fields are separated by a semicolon (‘;’). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (‘;;’) within the record, or as a single semicolon (‘;’) at the end of the record.
((4)) Records vary in length. Each record ends with a code ‘CR LF’ or ‘Carriage Return – Line Feed’ (in hexadecimal: ‘0D 0A’). The header row never ends on a ‘;’. Data rows only end on a ‘;’ if the last field is empty.
((5)) The file is in ASCII coding according to following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted:

Code Member State
ISO 8859-1 BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GB
ISO 8859-2 CZ, HU, PL, RO, SI and SK
ISO 8859-3 MT
ISO 8859-5 BG
ISO 8859-7 GR and CY
ISO 8859-13 EE, LV and LT
((6)) Numeric fields:

((a)) Decimal separator: ‘.’
((b)) The symbol (‘+’ or ‘–’) appears on the far left, followed immediately by the figures. For positive numbers, the ‘+’ sign is optional.
((c)) Fixed number of decimals (the details are set out in the Annex III hereto).
((d)) No spaces between digits. No spaces or other signs between thousands.
((7)) Date field: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
((8)) Budget code (field F109) required format without spaces: ‘999999999999999’ (where ‘9’ stands for any figure between 0 and 9).
((9)) Quotation marks (‘’) are not allowed at the beginning or at the end of the records. The semicolon field separator ‘;’ must not be used in data in text format.
((10)) All fields: no spaces at the beginning or end of a field.
((11)) Files satisfying these rules will look like the following (example for financial year 2004):

 F100;F101;F106;F107;F108;F109
 BE01;154678;+152.50;EUR;20030715;050201011000001
 BE01;024578;-1000.00;EUR;20030905;050208031502002
 BE01;154985;9999.20;EUR;20030101;050205011100001
 BE01;100078;+152.75;EUR;20030331;050208091515002
 BE01;215452;+0.50;EUR;20030615;050201011000002 (Please note +0.50 and not +.50)
 BE01;123456;21550.15;EUR;20030101;050805013810001
 etc.
 (other data rows with the fields in the same order).
 2.5. Data files with the characteristics as described under 2.4 shall be sent with consignment type ‘X-TABLE-DATA’ (see ‘eDAMIS client’).
 2.6. The computer program for checking the format of computer files before sending them to the Commission (‘WinCheckCsv’) is included in the data transfer program (‘eDAMIS client’). The paying agencies are invited to download the check program from CIRCA separately for offline validation purposes.

3.  3.1. The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file should contain the total amounts by paying agency together with the budget and currency codes, for both EAGF and EAFRD measures.
 3.2. 
(a) F100paying agency code(b) F109budget code(c) F106amount expressed in the currency code F107(d) F107currency code
 3.3. 

 F100;F109;F106;F107
 BE01;050205011100014;218483644.90;EUR
 BE01;050212012003012;29721588.82;EUR
 BE01;050212012000022;26099931.75;EUR
 BE01;050208031502013;20778423.44;EUR
 BE01;050212052040001;16403776.45;EUR
 BE01;050405011132001;8123456.45;EUR
 etc.
 3.4. Annual declaration files shall be sent through STATEL/eDAMIS with consignment type ‘ANNUAL-DECLARATION’.

4.  4.1. In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State should send either one ‘difference-explanation’ file for all paying agencies or separate ‘difference-explanation’ files for each paying agency. Such file(s) should explain, through standard codes, the difference by budget code between the annual declaration and monthly declaration (T104) or between annual declaration and quarterly declaration (SFC2007) or between annual declaration and the sum of the records (Σ F106) of the X-table data.
 4.2. 
(a) F100paying agency code(b) F109budget code(c) Excoexplanation-reconciliation code(d) F106amount of the explained difference in EURO
 4.3. 

Code EAGF A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)]
A01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)
A02 Rounding error
A03 Misposting error (data input on wrong budget code)
A04 Cut-off error (amount in Annual Declaration but not reported in T104)
A05 Cut-off error (amount in T104 but not declared in Annual Declaration)
A06 Payment error (payment pending in the bank)
A07 Late payment correction
A08 Ceiling error (correction because expenditure passed ceiling)
A09 Off-set of irrecoverable amount
A10 Off-set of irrecoverable amount (50/50 rule)
A11 Correction due to recovery of outstanding debts
A12 Correction due to double entry of expenditure
A13 Reallocation of expenditure by Fund (national or community)
A20 Conformity corrections
A21 Adjustments on entitlements
A22 Modulation not declared
A23 Exchange rate corrections
A99 Other error
Code EAFRD B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)]
B01 Administrative error (outstanding amounts actually recovered but not yet deducted in the Quarterly Declarations during the reference period and credited to the EAFRD via the Annual Declaration)
B02 Rounding error
B03 Misposting error (data input on wrong budget code)
B04 Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration)
B05 Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration)
B06 Payment error (payment pending in the bank)
B11 Correction due to recovery of outstanding debts
B12 Correction due to double entry of expenditure
B13 Reallocation of expenditure by Fund (national or community)
B14 Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)
B15 Co-financing rate error (amount with wrong co-financing rate in Quarterly Declaration)
B16 Difference due to co-financing rate in Quarterly Declaration
B23 Exchange rate corrections
B99 Other error
Code X-table C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)]
C01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)
C02 Rounding error
C03 Misposting error (data input on wrong budget code)
C04 Cut-off error (amount in Annual Declaration but not reported in X-table)
C05 Cut-off error (amount in X-table but not declared in Annual Declaration)
C06 Payment error (payment pending in the bank)
C07 Late payment correction in AD
C08 Ceiling error (correction in AD because expenditure passed ceiling)
C09 Off-set of irrecoverable amount
C10 Off-set of irrecoverable amount (50/50 rule)
C11 Correction due to recovery of outstanding debts
C12 Correction due to double entry of expenditure
C13 Reallocation of expenditure by Fund (national or community)
C14 EAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)
C15 EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table)
C20 Conformity corrections
C21 Adjustments on entitlements
C22 Modulation not declared
C23 Exchange rate corrections
C24 EAGF – 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9)
C25 EAGF – 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32)
C98 Not required X-table data
C99 Other error
 4.4. 

 F100;F109;Exco;F106
 AT01;050207011401006;A03;+505.90
 The amount declared in the Annual Declaration is EUR 505.90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104].
 AT01;050207011403006;A03;-505.90
 The amount declared in the Annual Declaration is EUR 505.90 smaller than the amount (wrongly) declared in the monthly declarations [Tables 104].
 AT01;050302180000004;A01;-125.80
 The amount declared in the Annual Declaration is EUR 125.80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on ‘administrative errors’.
 AT01;050302270000001;C04;+31.05
 The amount declared in the Annual Declaration is EUR 31.05 higher than the amount reported in the X-table due to a cut-off problem.
 AT01;050302270000001;C05;-81.00
 AT01;050405011321001;B02;+3.04
 AT01;050405013211001;C15;+3075.07
 AT01;050405013211001;B02;-0.80
 AT01;050405013211001;C14;-688.23
 etc.
 4.5. The ‘difference-explanation’ files shall be sent through STATEL/eDAMIS with consignment type ‘DIFFERENCE-EXPLANATION’.

5.  5.1. In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through STATEL/eDAMIS in order to explain all these used codes.
 5.2. This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked.
 5.3. The eDAMIS client includes a specific consignment type for this kind of tabular transfer i.e. ‘CODE-LIST’.

6. 
The coordinating body must send the computer files completely and only once.

If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete these files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information.

ANNEX III
‘AIDE-MÉMOIRE’ 
All the information marked ‘X’ or ‘A’ is obligatory.

‘X’data element already included in the previous version of this Regulation.‘A’data element to be added compared to the previous version of this Regulation.‘D’data element to be deleted compared to the previous version of this Regulation.

Where a data request makes no sense under particular circumstances or is not applicable for the Member States concerned, then put NULL value, which shall be represented by two consecutive semicolons (;;) in the CSV format data file.
 1. 
Preliminary remark: In this section, the term ‘payment’ refers to both the EAGF and EAFRD payments and the receipts.
 1.1. 
Required format: to be expressed by a code (see the code list F100 kept up-to-date on CAP-ED):

https://webgate.ec.europa.eu/agriportal/awaiportal/
 1.2. 
The reference number identifying the payment clearly in the paying agency's accounts. Removals relating to food aid shall not be considered as sales of intervention products. In this particular case field F101 can be ignored.
 1.3. 
Required format: to be expressed by a one-character code corresponding to the following code list:


Code Significance
0 Food Aid
1 Advance or partial payment
2 Final payment (first and single payment, or settlement of the balance after advance payment, or normal export refund payment)
3 Recovery/reimbursement (following a sanction)/correction
4 Receipt of amounts (not preceded by an advance or final payment)
5 Pre-financing payment export refund
6 No financial transaction
 1.4. 
Required format: yes = ‘Y’; no = ‘N’.
 1.5. 
For EAGF, the field F105B must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 23 of Council Regulation (EC) No 73/2009. This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under direct aids. It concerns the 100 % reduction to the farmer i.e. without the 25 % retention provided for in Article 25 of Council Regulation (EC) No 73/2009.

For EAFRD, the field must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 51 of Council Regulation (EC) No 1698/2005. This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding EAFRD budget codes.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.
 1.6. 
The field must be used to indicate the amount reduced or excluded on the basis of administrative and/or on-the-spot checks pursuant to the sector relevant regulation. This (negative) amount resulting from administrative and/or on-the-spot checks must be reported in field F105C for each budget post for which a reduction or exclusion has been made. This negative amount (in EURO) must only be shown once per beneficiary.

The amount resulting from Cross-Compliance should be reported in field F105B and consequently, should not form part of the (negative) amount to be reported in field F105C.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.
 1.7. 
Amount of each individual item of payment in EURO.

The amounts in field F106 relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading.

For EAGF, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts declared in table 104.

For EAFRD, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts calculated in the quarterly declarations of expenditure for the same period.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 1.8. 
Amount of any public contribution to the financing of operations whose origin is the budget of the State, of regional and local authorities, of the European Communities and any similar expenditure.

The sum of these amounts (F106A) by budget code (F109) shall in principle correspond with the certified public expenditure declared in the EAFRD table.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 1.9. 
Required format: EUR
 1.10. 
The date determining the month of declaration to the EAGF/EAFRD.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 1.11. 
For EAGF, the full code of the Activity Based Budgeting structure must be given, including the title, chapter, Article, item and sub-item.

For EAFRD budget line 05040501, the budget sub-items must be given according to Annex IV.

Required ABB-format without spaces: ‘999999999999999’, where 9 stands for a digit from 0 to 9. Missing positions shall be filled with zeroes (e.g. 05020901160 becomes 050209011600000).
 1.12. 
For intervention products the Commission needs to know the marketing year to which the product corresponds or the quota period it is to be set off against.
 2. 
Preliminary remark: The fields F200, F201, F202A, F202B and F202C must always be used to identify the beneficiary of a payment i.e. the final beneficiary. The fields F220, F221, F222B and F222C may only be used if a payment is made to the beneficiary through an intermediate organisation.

The field F207 is only related to the field F200.
 2.1. 
The individual unique identifier allocated to each applicant at Member State level.
 2.2. 
The applicant's last name and first name, or the business name.
 2.3.  2.4.  2.5.  2.6. 
In the case of support for a holding in a less-favoured area, this must be indicated here.

Required format: yes = ‘Y’; no = ‘N’.
 2.7. 
Region and sub-region code (NUTS 3) is defined by the main activities of the holding of the beneficiary to which the payment is assigned.

The code ‘Extra Region’ (MSZZZ) should only be indicated in cases e.g. where no NUTS 3 code exists.

Required format: NUTS 3 code as specified in the code list F207 on CAP-ED: https://webgate.ec.europa.eu/agriportal/awaiportal/
 2.8. 
The individual unique identifier allocated to intermediate organisations at Member State level.

The payment is made to the beneficiary via the intermediate organisation i.e. via each intermediate institution or directly to this organisation.
 2.9. 
The organisation's name.
 2.10.  2.11.  3.  3.1. 
This must enable the declaration/application to be traced through the Member States’ files.
 3.2. 
The date of receipt of the application by the paying agency (including any divisional or regional offices thereof).

In the case of payments under the national support programmes in the wine sector, the date of application shall be the one specified in Article 37(b) of Commission Regulation (EC) No 555/2008.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 3.3. 
For EAFRD measures and programmes, a unique identification number must be allocated to each project.
 3.4. 
This is the office responsible for administrative control and authorisation, e.g. the region. The more decentralised the management of the scheme is, the more important this information becomes.
 3.5. 
‘N’ = no, if not applicable.
 3.6. 
This field must be completed when a number of certificate/license is indicated in field F305.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 3.7. 
Only where this is not the same as that specified in field F304.
 4.  4.1. 
In the case of advance payments in the wine sector (budget post 05020908) the amount of the security lodged must be indicated.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 5. 
Preliminary remark concerning quantities: as a basic rule, quantities, areas and numbers of animals must only be shown once. In the case of an advance payment followed by a balance payment, the quantity must be shown in the record of the advance payment. This is also true for cases where the advance payment and balance payment are booked on different budget sub-posts (advances and balance). Adjustments to quantities, areas and numbers of animals must be shown in the records covering the balance or subsequent payments. In the case of sums recovered, if the amount applied for is reduced because of incorrect quantities, areas or numbers of animals, the adjustments to the quantities must be indicated by a minus sign.
 5.1. 
The Member States must draw up their own lists of codes, to be detailed in the explanatory note to the payment file(s).

In the case of rural development measures under EAFRD budget post 05040501, indicate where applicable, a code per sub-measure implemented (e.g. type of agri-environmental measure).

In the case of rural development expenditure in the new Member States (budget post 050404000000) a one-character or two-character code corresponding to the following list must be expressed:


Code Significance
A Investment in farms
B Start-up assistance for young farmers
C Training
D Early retirement
E Less-favoured areas and areas with environmental restrictions
F Agri-environment and animal welfare
G Improving the processing and marketing of agricultural products
H Afforestation of agricultural land
I Other forestry measures
J Land improvement
K Reparcelling
L Setting up farm relief and farm management services, setting-up consulting services in farms and agricultural vulgarisation
M Marketing of quality agricultural products
N Basic services for the rural economy and population
O Renovation and development of villages and protection and conservation of the rural heritage
P Diversifying agricultural activities and activities close to agriculture to provide multiple activities or alternative sources of income
Q Managing agricultural water resources
R Developing and improving infrastructure connected with the development of agriculture
S Encouraging tourist and craft activities
T Protecting the environment in connection with agriculture, forestry and landscape management and improving animal welfare
U Restoring agricultural production potential damaged by natural disasters and introducing appropriate prevention instruments
V Financial engineering
X Respect of standards
Y Recourse of consulting services regarding respect of standards
Z Voluntary participation of farmers in food quality systems
AA Measures of producer groups in the area of food quality
AB Semi-subsistence farms in the restructuring process
AC Producer groups
AD Technical assistance
AE Complements to direct payments
AF Complements to State aid in Malta
AG Full-time farmers in Malta
SA Financing of Sapard projects

In the case of export refunds: F500 is only required if F804 contains ingredients for which export refund is fixed. Then in F500, the code of the goods (in principle the CN code declared in box 33 of the SAD; 8 digits) must be indicated for non-annex 1 goods, or the product code for the final processed agricultural products.
 5.2. 
See preliminary remarks in heading 5 (data relating to products).

For the wine sector, the products obtained after distillation shall be expressed by alcoholic strength.

For all other sectors, the quantity paid shall be expressed in the unit which is laid down in the Regulation as the basis for the premium payment.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (max 6).
 5.3. 
Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (max 6).
 5.4. 
The area covered by the application.

For budget post 050404000000 (Rural Development in the new Member States) this field is required only for the measures E, F and H.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 5.5. 
See preliminary remark in heading 5 (data relating to products).

The area on which the payment is made.

For budget post 050404000000 (Rural Development in the new Member States) this field is required only for the measures E, F and H.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 5.6. 
The difference between the area declared and that found. Overstatement being the area declared exceeding the area found and reported with a positive figure. Understatement being the area found exceeding the area declared and reported with a negative figure.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 5.7. 
In the case of intervention goods, the ad hoc instrument published in the Official Journal of the European Union is required.
 5.8. 
The field F511 must be used if data is reported in one of the required quantity fields F502, F508B and F800. The rate of aid must be expressed in the same unit of measurement as the reported quantity.

Required format: 9 … 9.999999, where 9 stands for a digit from 0 to 9.

The use of six decimal places may seem odd but some regulations like Council Regulation (EC) No 660/1999 fix the premium with up to five decimals even when using €. To cover all possibilities the number of decimals has been raised to six.
 5.9. 
Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.
 5.10. 
Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.
 5.11. 
Wine growing zone as defined in the appendix to annex XIb of Council Regulation (EC) No 1234/2007.

Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB.
 6. 
The Commission needs to know the number of inspections carried out and the number of cases where penalties have been applied as a result. Where the premium is withheld or recovered in full, zero payments must be indicated with the date of the decision in F108.
 6.1. 
The ‘on-the-spot checks’ mentioned here are those referred to in the relevant regulations. They include the physical visits of the farm (code ‘F’ or code ‘C’) and/or checks by remote sensing (code ‘T’) and, the physical spot checks of goods (code ‘G’), the substitution checks (code ‘S’) and the specific substitution checks (code ‘U’) for export refunds.

Field F601 needs to be completed only if an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600.

Field F602 needs to be completed where an on-the-spot check (‘F’, ‘C’, ‘T’, ‘G’, ‘S’ or ‘U’) is indicated in field F600.

Field F602B needs to be completed only if the additional levy payable has been recalculated.

In the case of multiple visits concerning the same measure and the same producer only report once. Every record, be it the advance or balance payment or other, that can be related to a particular inspection, shall have the appropriate code (see below) in field F600.

Administrative checks, within the meaning of the above-mentioned regulations (see footnote below), shall not be mentioned in F600. Nevertheless, sanctioned claims shall be identified in field F105 (code ‘Y’) and reduced or excluded amounts shall be reported in field F105C (negative amount), whether they originate from an administrative check or on-the-spot check.

Required format: ‘N’ = no inspection, ‘F’ = on-farm inspection, ‘C’ = controls on cross-compliance, ‘T’ = inspection by remote sensing, ‘G’ = on-the-spot check of goods, ‘S’ = substitution check and ‘U’ = specific substitution check.

In case of a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing one of the corresponding codes ‘FT’, ‘CT’, ‘CF’ or ‘FTC’ must be shown.

In the case of a combination of checks for export refunds one of the corresponding codes ‘GS’, ‘GSU’, ‘GU’ or ‘SU’ must be reported.
 6.2. 
This field must be completed when an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600. The date of inspection is not required for remote sensing checks.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 6.3. 
If the application has been reduced as a result of an inspection, this must be indicated here. This field must be completed when an on-the-spot inspection is indicated in field F600.

Required format: yes = ‘Y’; no = ‘N’.
 6.4. 
Where there is more than one reason indicate the one justifying the highest penalty. This field must be completed when the application has been reduced as a result of an on-the-spot inspection.

Required format: to be expressed by a code; the codes must be explained in the accompanying letter.
 7. 
Preliminary remark:

The Commission needs to know the total amount for each kind of entitlement as defined in Title III of Regulation (EC) No 73/2009.

Furthermore, the Commission needs to know financial information on the amounts not paid following administrative or on-the-spot-checks (IACS controls).
 7.1. 
Amount of payment entitlement in EURO i.e. the total amount to be paid in respect of the payment entitlements as defined in Title III of Regulation (EC) No 73/2009 after performing the IACS controls.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.2. 
For payment entitlements based on areas: The area on which the payment is made.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.

If a payment is composed of normal entitlements and entitlements subject to special conditions, then the requested information under section A) and B) has to be filled in as appropriate. If a section is not applicable, then put NULL value in that section.

Payment entitlements mentioned below are those referred to in Title III of Regulation (EC) No 73/2009:
 7.3.  7.4. 
The total amount in EURO of the payment entitlement as lodged in the claim.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.5. 
The ‘activated’ area covered by the aid application: For payment entitlements based on areas, this is the area ‘activated’ i.e. maximum area subject to payment (see also Article 57(2) of Commission Regulation (EC) 1122/2009).

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.6. 
The area determined as a result of administrative or on-the-spot checks.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.7. 
The difference between the ‘activated’ area declared in the aid application and the one found as a result of administrative or on-the-spot checks.

Overstatement being the area declared exceeding the area found and reported as a positive figure. Understatement being the area found exceeding the area declared and reported as a negative figure.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.8.  7.9. 
The total amount in EURO of the payment entitlement as lodged in the claim.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.10. 
This number represents the agricultural activity exercised in the reference period expressed in LU according to Article 44(2) of Regulation (EC) No 73/2009.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.11. 
This field must indicate the exact number of LU declared for the calendar year concerned (Article 44(2) of Regulation (EC) No 73/2009).

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 7.12. 
The number of LU determined as a result of administrative or on-the-spot checks, in order to check the compliance with Article 44(2) of Regulation (EC) No 73/2009.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
 8.  8.1. 
See preliminary remark in heading 5 (data relating to products).

The weight or the quantity shall be expressed in the unit of measurement

In the case of processed products (non-annex I goods or processed agricultural products): the quantity of the ingredient eligible for funding. If the code of the goods (F500) contains more than one ingredient eligible for funding (F804), then multiple records with corresponding amounts (F106) and quantities (F800) must be created.

Required format: + 99 … 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (max 6).
 8.2. 
Required format: to be expressed by a one-character code corresponding to the following table:


Code Meaning
K Kilogram
L Litre
P Piece (item)
 8.3. 
The more detailed the application number is given, the more important this information becomes. For instance, an extension to the application number such as the indication of the ingredient number will allow more precise identification of export refund data.
 8.4. 
The Member States must use the Transit Customs Office List (COL). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘EE1000EE’.
 8.5. 
Indicate the customs office, which certifies that products covered by refund applications have left the customs territory of the Community. The Member States must use the Transit Customs Office List (COL). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.

This information is vital for the auditors concerning substitution checks. The information is available in T5 or equivalent documents.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘GB000392’.
 8.6. 
In the case of non-processed agricultural products: The 12 digit product code, for which export refund is fixed.

In cases of processed products (non-annex I goods or processed agricultural products): the CN code(s) of the ingredient(s) for which export refund is fixed. In this case, F500 must be completed with the code of the final product. See also the explanatory note to F800 for the procedure to follow where more than one ingredient of a processed product is eligible for refund.
 8.7. 
Required format: ‘XX’, where X stands for a letter between A and Z (codes of the nomenclature of countries and territories for the external trade statistics of the Community. See Commission Regulation (EC) No 2020/2001 of 15 October 2001 and subsequent updates).

In view of harmonisation, the Member States shall also use the miscellaneous category (codes Q*) of the nomenclature of countries and territories for the external trade statistics. It is known that that nomenclature does not cover all special export refund cases but the Commission does not require that kind of detail. Member States shall therefore convert their special national codes to the broader categories of the nomenclature of countries and territories for the external trade statistics before sending their data to the Commission.
 8.8. 
If fixed in advance, the date on which the rate of refund was set.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 8.9. 
Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 8.10. 
The procedure stipulated in Article 5 of Commission Regulation (EC) No 1501/95 or similar procedure for other sectors. The Commission needs the reference of the invitation to tender.
 8.11. 
For the beef sector: in the case of pre-financing, complete field F814 only (disregarding fields F816 and F816B); if pre-financing is not involved, complete fields F816 and F816B (disregarding field F814).

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 8.12. 
Date within the meaning of Article 5(1) of Commission Regulation (EC) No 612/2009.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 8.13. 
Date of export as indicated on the export declaration or on the T5. See also Article 7(1) of Commission Regulation (EC) No 612/2009.

Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
 9. 
ANNEX IV
For EAFRD, there is only one budget heading defined in the budget nomenclature: ‘05040501’.

As the budget codes can be up to 15 figures long, the remaining 7 figures can be used for identifying the programs and measures. This will allow reconciliation of the data from the different sources on financial year, paying agency, measure and program level.

1. 
The budget codes must have the following structure:


— The first 8 figures are constant: ‘05040501’.
— The following 3 figures indicate the measure, according to the attached list.
— The next 1 digit can have the following values (increasing with increasing co-financing rate:
1non-convergence region2convergence region3outermost region4voluntary modulation5additional contribution for Portugal6additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, non-convergence region7additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, convergence region
— The next digit indicates 0 = Operational Program or 1= Network Program.
— The last 2 figures indicate the program number: figures between ‘01’ and ‘99’ are allowed.

2. 
F109 = ‘050405011132001’ means: budget heading ‘05040501’ (EAFRD), measure ‘113’ (early retirement), convergence region (‘2’), Operational program (‘0’) and program number ‘01’.

3. 


AXIS 1Code Measure
111 Vocational training and information actions
112 Setting up of young farmers
113 Early retirement
114 Use of advisory services
115 Setting up of management, relief and advisory services
121 Modernisation of agricultural holdings
122 Improvement of the economic value of forests
123 Adding value to agricultural and forestry products
124 Cooperation for development of new products, processes and technologies in the agriculture and food sector and the forestry sector
125 Infrastructure related to the development and adaptation of agriculture and forestry
126 Restoring agricultural production potential damaged by natural disasters and introducing appropriate prevention actions
131 Meeting standards based on Community legislation
132 Participation of farmers in food quality schemes
133 Information and promotion activities
141 Semi-subsistence farming
142 Producer groups
143 Provision of farm advisory and extension services in Bulgaria and Romania
144 Holdings undergoing restructuring due to a reform of a common market organisation



AXIS 2Code Measure
211 Natural handicap payments to farmers in mountain areas
212 Payments to farmers in areas with handicaps, other than mountain areas
213 Natura 2000 payments and payments linked to Directive 2000/60/EC (WFD)
214 Agri-environment payments
215 Animal welfare payments
216 Non-productive investments
221 First afforestation of agricultural land
222 First establishment of agroforestry systems on agricultural land
223 First afforestation of non-agricultural land
224 Natura 2000 payments
225 Forest-environment payments
226 Restoring forestry potential and introducing prevention actions
227 Non-productive investments



AXIS 3Code Measure
311 Diversification into non-agricultural activities
312 Business creation and development
313 Encouragement of tourism activities
321 Basic services for the economy and rural population
322 Village renewal and development
323 Conservation and upgrading of the rural heritage
331 Training and information
341 Skills acquisition, animation and implementation of local development strategies



AXIS 4Code Measure
411 Implementing local development strategies. Competitiveness
412 Implementing local development strategies. Environment/land management
413 Implementing local development strategies. Quality of life/diversification
421 Implementing cooperation projects
431 Running the local action group, acquiring skills and animating the territory as referred to in article 59



5Code Measure
511 Technical assistance



6Code Measure
611 Complement to direct payment
