
Article 1 
The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2 
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 30 October 2019.
For the Commission
Phil HOGAN
Member of the Commission
ANNEX

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
ES Fruit and Vegetables - Operational Programmes 2009 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 3 922 888,8 204 258,51 1 880 130,29
 Fruit and Vegetables - Operational Programmes 2010 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 4 917 485,69 2 566 722,82 2 350 762,87
 Fruit and Vegetables - Operational Programmes 2011 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 440 969,18 220 484,59 220 484,59
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 1,59 % EUR 122 921,79 0,00 122 921,79
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 3,58 % EUR 8 144 125,58 0,00 8 144 125,58
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 3,80 % EUR 1 383 647,93 0,00 1 383 647,93
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 4,46 % EUR 3 642 817,36 0,00 3 642 817,36
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 4,99 % EUR 375 612,88 0,00 375 612,88
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 5,86 % EUR 9 260 920,72 0,00 9 260 920,72
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 6,40 % EUR 677 367,04 0,00 677 367,04
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 6,52 % EUR 1 126 563,99 0,00 1 126 563,99
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 7,68 % EUR 773 889,45 0,00 773 889,45
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 8,60 % EUR 608 889,9 0,00 608 889,9
 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 10,04 % EUR 15 628 447,21 0,00 15 628 447,21
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 1,53 % EUR 107 658,06 0,00 107 658,06
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 3,52 % EUR 1 461 366,24 0,00 1 461 366,24
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 3,61 % EUR 8 152 425,6 0,00 8 152 425,6
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 4,40 % EUR 324 045,51 0,00 324 045,51
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 4,41 % EUR 3 250 342,68 0,00 3 250 342,68
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 5,47 % EUR 8 971 740,91 0,00 8 971 740,91
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 6,42 % EUR 1 133 969,53 0,00 1 133 969,53
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 7,67 % EUR 758 779,44 0,00 758 779,44
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 8,71 % EUR 634 659,58 0,00 634 659,58
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 8,84 % EUR 817 979,54 0,00 817 979,54
 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 10,06 % EUR 16 284 452,86 0,00 16 284 452,86
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 1,52 % EUR 233 815,98 0,00 233 815,98
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 2,73 % EUR 1 889 533,78 0,00 1 889 533,78
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 3,47 % EUR 286 966,22 0,00 286 966,22
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 3,60 % EUR 8 922 409,09 0,00 8 922 409,09
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 4,34 % EUR 3 595 030,51 0,00 3 595 030,51
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 5,23 % EUR 9 337 109,09 0,00 9 337 109,09
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 5,67 % EUR 1 253 352,06 0,00 1 253 352,06
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,11 % EUR 735 385,02 0,00 735 385,02
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,35 % EUR 976 720,07 0,00 976 720,07
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,47 % EUR 791 381,36 0,00 791 381,36
 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 10,09 % EUR 16 273 380,81 0,00 16 273 380,81
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 1,78 % EUR 213 024,96 0,00 213 024,96
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 2,43 % EUR 1 257 733,69 0,00 1 257 733,69
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 3,58 % EUR 8 900 539,54 0,00 8 900 539,54
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 3,67 % EUR 163 452,06 0,00 163 452,06
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 5,22 % EUR 13 137 895,99 0,00 13 137 895,99
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 5,62 % EUR 1 224 032,81 0,00 1 224 032,81
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,21 % EUR 1 097 274,61 0,00 1 097 274,61
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,22 % EUR 747 321,72 0,00 747 321,72
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,53 % EUR 1 000 460,4 0,00 1 000 460,4
 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 10,09 % EUR 16 483 871,52 0,00 16 483 871,52
     Total ES: EUR 181 444 658,76 4 829 965,92 176 614 692,84


Currency Amount Deductions Financial Impact
EUR 181 444 658,76 4 829 965,92 176 614 692,84


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
BE Clearance of Accounts - Financial Clearance 2017 administrative error (p.105 du CB report) ONE OFF  EUR - 497,41 0,00 - 497,41
 Clearance of Accounts - Financial Clearance 2017 over estimation on expenditure (prg. 5.3.4 of CB report) ONE OFF  EUR - 597,14 0,00 - 597,14
 School Fruit Scheme 2017 School Scheme for SPW (Service Public Wallonie) ONE OFF  EUR - 76 658,15 0,00 - 76 658,15
     Total BE: EUR - 77 752,7 0,00 - 77 752,7
BG Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR -1 006 053,47 - 465,49 -1 005 587,98
 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 1 943,57 0,00 - 1 943,57
 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 86,08 0,00 - 86,08
 Cross-compliance 2015 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 13 495,9 0,00 - 13 495,9
 Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 1 392,6 - 5,43 - 1 387,17
 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 1 108 875,35 0,00 -1 108 875,35
 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 2 508,66 0,00 - 2 508,66
 Other Direct Aids 2018 Insufficient level of OTSC ONE OFF  EUR - 69 316,19 0,00 - 69 316,19
 Voluntary Coupled Support 2018 Insufficient level of OTSC ONE OFF  EUR - 143 052,2 0,00 - 143 052,2
 Fruit and Vegetables - Exceptional support measures 2015 Reimbursement due to double recovery of reductions FY 2015 ONE OFF  EUR 6 590,91 0,00 690,91
     Total BG: EUR -2 340 133,11 - 470,92 -2 339 662,19
CY Voluntary Coupled Support 2017 Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 1 ONE OFF  EUR - 45 645,68 0,00 - 45 645,68
 Voluntary Coupled Support 2017 Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 3 ONE OFF  EUR - 11 476,64 0,00 - 11 476,64
     Total CY: EUR - 57 122,32 0,00 - 57 122,32
CZ School Fruit Scheme 2016 Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017 FLAT RATE 5,00 % EUR - 189 042,66 0,00 - 189 042,66
 School Fruit Scheme 2017 Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017 FLAT RATE 5,00 % EUR - 195 157,27 0,00 - 195 157,27
 School Fruit Scheme 2018 Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2018 FLAT RATE 5,00 % EUR - 18 547,93 0,00 - 18 547,93
     Total CZ: EUR - 402 747,86 0,00 - 402 747,86
DE Fruit and Vegetables - Operational programmes incl withdrawals 2016 Actions not implemented - OP 2015 ONE OFF  EUR - 18 715,44 0,00 - 18 715,44
 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Actions not implemented OP 2016 ONE OFF  EUR - 114,70 0,00 - 114,70
 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Carry over - ineligible amount FY 2016 ONE OFF  EUR - 62 468,92 0,00 - 62 468,92
 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Carry over - ineligible expenditure FY 2017 ONE OFF  EUR - 2 593,24 0,00 - 2 593,24
 Irregularities 2017 compliance testing and substantive testing of Annexes II and III and known errors (annual sanctions) ONE OFF  EUR - 70 522,63 0,00 - 70 522,63
 Certification 2017 Differences in debts' reconciliation EAGF ONE OFF  EUR - 32 117,63 0,00 - 32 117,63
 Clearance of Accounts - Financial Clearance 2017 Financial errors found in substantive testing on EAGF (annex 1 of CB report) ONE OFF  EUR - 205,77 0,00 - 205,77
 Certification 2017 Individual errors in EAGF ONE OFF  EUR - 347 912,42 0,00 - 347 912,42
     Total DE: EUR - 534 650,75 0,00 - 534 650,75
ES Wine - Investment 2015 Absence of checks on the soundness of estimates FY 2015 FLAT RATE 10,00 % EUR - 91 783,15 0,00 - 91 783,15
 Wine - Investment 2016 Absence of checks on the soundness of estimates FY 2016 FLAT RATE 10,00 % EUR - 143 195,41 0,00 - 143 195,41
 Wine - Investment 2017 Absence of checks on the soundness of estimates FY 2017 FLAT RATE 10,00 % EUR - 83 928,98 0,00 - 83 928,98
 Wine - Investment 2015 Actions paid not included in Support Applicatoin - FY 2015 ONE OFF  EUR - 179 674,57 0,00 - 179 674,57
 Wine - Investment 2016 Actions paid not included in Support Applicatoin - FY 2016 ONE OFF  EUR - 477 034,0 0,00 - 477 034,0
 Wine - Investment 2015 Deficiency control of replacement of barrels FLAT RATE 5,00 % EUR - 20 659,11 0,00 - 20 659,11
 Wine - Investment 2016 Deficiency in control replacement barrels FY 2016 FLAT RATE 5,00 % EUR - 58 234,92 0,00 - 58 234,92
     Total ES: EUR -1 054 510,14 0,00 -1 054 510,14
FR Irregularities 2015 Application de sanction en cas d'intentionnalité ONE OFF  EUR -1 915 954,75 - 353 235,44 -1 562 719,31
 Irregularities 2016 Application de sanction en cas d'intentionnalité ONE OFF  EUR -1 793 774,28 - 469 942,73 -1 323 831,55
 Irregularities 2017 Application de sanction en cas d'intentionnalité ONE OFF  EUR -1 435 446,92 0,00 -1 435 446,92
 Other Direct Aid - POSEI (2014+) 2016 Contrôles administratifs exhaustifs insuffisants FY2016 FLAT RATE 5,00 % EUR - 400 907,21 - 44 784,16 - 356 123,05
 Other Direct Aid - POSEI (2014+) 2017 Contrôles administratifs exhaustifs insuffisants FY2017 FLAT RATE 5,00 % EUR - 448 715,16 0,00 - 448 715,16
 Other Direct Aid - POSEI (2014+) 2018 Contrôles administratifs exhaustifs insuffisants FY2018 FLAT RATE 5,00 % EUR - 453 373,17 0,00 - 453 373,17
 Wine - Promotion on third country markets 2015 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 177 746,45 0,00 - 177 746,45
 Wine - Promotion on third country markets 2016 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 205 303,65 - 54 653,76 - 150 649,89
 Wine - Promotion on third country markets 2017 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 32 754,65 0,00 - 32 754,65
     Total FR: EUR -6 863 976,24 - 922 616,09 -5 941 360,15
GB Entitlements 2016 BPS calculation not finalised/notified - impact on BPS 2015 ONE OFF  EUR - 72 690,2 - 416,38 - 72 273,82
 Entitlements 2017 BPS calculation not finalised/notified - impact on BPS 2016 ONE OFF  EUR - 125 141,46 - 746,55 - 124 394,91
 Decoupled Direct Aids 2016 BPS calculation not finalised/notified - impact on greening 2015 ONE OFF  EUR - 34 726,5 - 334,36 - 34 392,14
 Decoupled Direct Aids 2017 BPS calculation not finalised/notified - impact on greening 2016 ONE OFF  EUR - 53 070,85 - 507,58 - 52 563,27
 Decoupled Direct Aids 2016 BPS calculation not finalised/notified - impact on YF 2015 ONE OFF  EUR - 621,92 - 3,56 - 618,36
 Decoupled Direct Aids 2017 BPS calculation not finalised/notified - impact on YF 2016 ONE OFF  EUR - 105,86 - 0,63 - 105,23
 Entitlements 2016 Checks of the active farmer status - impact on BPS 2015 ONE OFF  EUR - 30 199,79 - 172,99 - 30 026,8
 Entitlements 2017 Checks of the active farmer status - impact on BPS 2016 ONE OFF  EUR - 110 341,24 - 658,26 - 109 682,98
 Entitlements 2018 Checks of the active farmer status - impact on BPS 2017 FLAT RATE 2,00 % EUR - 53 909,19 0,00 - 53 909,19
 Decoupled Direct Aids 2016 Checks of the active farmer status - impact on greening 2015 ONE OFF  EUR - 13 142,45 - 126,54 - 13 015,91
 Decoupled Direct Aids 2017 Checks of the active farmer status - impact on greening 2016 ONE OFF  EUR - 46 208,88 - 441,95 - 45 766,93
 Decoupled Direct Aids 2018 Checks of the active farmer status - impact on greening 2017 FLAT RATE 2,00 % EUR - 22 855,89 0,00 - 22 855,89
 Decoupled Direct Aids 2016 Checks of the active farmer status - impact on YF 2015 ONE OFF  EUR - 107,06 - 0,61 - 106,45
 Decoupled Direct Aids 2017 Checks of the active farmer status - impact on YF 2016 ONE OFF  EUR - 294,97 - 1,76 - 293,21
 Decoupled Direct Aids 2018 Checks of the active farmer status - impact on YF 2017 FLAT RATE 2,00 % EUR - 44,17 0,00 - 44,17
 Entitlements 2016 Checks on the establishment of PE - impact on BPS 2015 ONE OFF  EUR - 23 659,93 - 135,53 - 23 524,4
 Entitlements 2017 Checks on the establishment of PE - impact on BPS 2016 ONE OFF  EUR - 24 133,52 - 143,97 - 23 989,55
 Entitlements 2018 Checks on the establishment of PE - impact on BPS 2017 ONE OFF  EUR - 24 851,63 0,00 - 24 851,63
 Decoupled Direct Aids 2016 Checks on the establishment of PE - impact on greening 2015 ONE OFF  EUR - 10 490,85 - 101,01 - 10 389,84
 Decoupled Direct Aids 2017 Checks on the establishment of PE - impact on greening 2016 ONE OFF  EUR - 10 700,16 - 102,34 - 10 597,82
 Decoupled Direct Aids 2018 Checks on the establishment of PE - impact on greening 2017 ONE OFF  EUR - 10 697,48 0,00 - 10 697,48
 Entitlements 2017 Weakness in the definition of Active Farmer- connected companies (BPS) ONE OFF  EUR -1 028 190,68 0,00 -1 028 190,68
 Decoupled Direct Aids 2017 Weakness in the definition of Active Farmer- connected companies (Greening) ONE OFF  EUR - 560 949,25 0,00 - 560 949,25
 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS01) ONE OFF  EUR - 40 185,21 0,00 - 40 185,21
 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS02) ONE OFF  EUR - 8 468,96 0,00 - 8 468,96
 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS03) ONE OFF  EUR - 96 566,25 0,00 - 96 566,25
 Decoupled Direct Aids 2017 Weakness in the definition of Active Farmer- connected companies (YFS) ONE OFF  EUR - 3 447,83 0,00 - 3 447,83
     Total GB: EUR -2 405 802,18 - 3 894,02 -240 908,16
HR Decoupled Direct Aids 2017 Incorrect calculation of administrative penalties ONE OFF  EUR - 84 324,37 0,00 - 84 324,37
 Decoupled Direct Aids 2016 Minimum control rate for on-the-spot checks not reached ONE OFF  EUR - 35 671,36 0,00 - 35 671,36
 Decoupled Direct Aids 2017 Minimum control rate for on-the-spot checks not reached ONE OFF  EUR - 35 671,36 0,00 - 35 671,36
 Decoupled Direct Aids 2018 Minimum control rate for on-the-spot checks not reached ONE OFF  EUR - 35 671,36 0,00 - 35 671,36
 Decoupled Direct Aids 2016 Weak check of the recovery of payment entitlements ONE OFF  EUR - 325,70 0,00 - 325,70
 Decoupled Direct Aids 2017 Weak check of the recovery of payment entitlements ONE OFF  EUR - 580,06 0,00 - 580,06
 Decoupled Direct Aids 2016 Weak check of the status of the farmer (National Reserve) ONE OFF  EUR - 8 016,98 0,00 - 8 016,98
 Decoupled Direct Aids 2017 Weak check of the status of the farmer (National Reserve) ONE OFF  EUR - 7 212,34 0,00 - 7 212,34
 Decoupled Direct Aids 2016 Weak check of the status of the farmer (YFS) ONE OFF  EUR - 18 828,55 0,00 - 18 828,55
 Decoupled Direct Aids 2017 Weak check of the status of the farmer (YFS) ONE OFF  EUR - 25 056,29 0,00 - 25 056,29
 Decoupled Direct Aids 2016 Weak check of the value of payment entitlements ONE OFF  EUR - 37 401,73 0,00 - 37 401,73
 Decoupled Direct Aids 2017 Weak check of the value of payment entitlements ONE OFF  EUR - 103 179,76 0,00 - 103 179,76
 Decoupled Direct Aids 2017 Weak check on landscape features ONE OFF  EUR - 11 057,33 0,00 - 11 057,33
 Decoupled Direct Aids 2018 Weak check on landscape features ONE OFF  EUR - 4 390,01 0,00 - 4 390,01
 Decoupled Direct Aids 2018 Weak check on organic farmers ONE OFF  EUR - 3 480,59 0,00 - 3 480,59
 Decoupled Direct Aids 2016 Weak check on permanent grassland ONE OFF  EUR - 1 445,37 0,00 - 13 445,37
 Decoupled Direct Aids 2017 Weak check on permanent grassland ONE OFF  EUR - 5 470,77 0,00 - 5 470,77
 Decoupled Direct Aids 2018 Weak check on permanent grassland ONE OFF  EUR - 4 819,93 0,00 - 4 819,93
 Decoupled Direct Aids 2016 Weak check on retroactive recovery ONE OFF  EUR - 485 129,84 0,00 - 485 129,84
 Decoupled Direct Aids 2017 Weak check on retroactive recovery ONE OFF  EUR - 277 225,31 0,00 - 277 225,31
 Decoupled Direct Aids 2018 Weak check on retroactive recovery ONE OFF  EUR - 16 508,26 0,00 - 16 508,26
     Total HR: EUR -1 213 467,27 0,00 -1 213 467,27
HU Decoupled Direct Aids 2016 OTSC level insufficient ONE OFF  EUR - 484 117,64 0,00 - 484 117,64
 Decoupled Direct Aids 2016 OTSC quality EFA incorrectly identified ONE OFF  EUR - 11 871,24 0,00 - 11 871,24
 Decoupled Direct Aids 2017 OTSC quality EFA incorrectly identified ONE OFF  EUR - 2 572,84 0,00 - 2 572,84
     Total HU: EUR - 498 561,72 0,00 - 498 561,72
IE Decoupled Direct Aids 2016 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR -1 132 326,7 0,00 -1 132 326,7
 Decoupled Direct Aids 2017 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR -1 089 743,91 0,00 -1 089 743,91
 Decoupled Direct Aids 2018 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR - 633 104,48 0,00 - 633 104,48
     Total IE: EUR -2 855 175,09 0,00 -2 855 175,09
IT Decoupled Direct Aids 2016 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -68 685 227,76 - 166 676,14 -68 518 551,62
 Voluntary Coupled Support Area Based 2016 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -3 690 568,93 - 262,10 -3 690 306,83
 Decoupled Direct Aids 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -65 482 175,39 - 5 116,81 -65 477 058,61
 Reimbursement of direct aids in relation to financial discipline 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 754 110,44 - 1,21 - 754 109,23
 Voluntary Coupled Support 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -3 811 472,84 - 0,27 -3 811 472,58
 Decoupled Direct Aids 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 830 757,67 - 127,68 - 830 629,95
 Reimbursement of direct aids in relation to financial discipline 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 730 282,2 0,00 - 730 282,2
 Voluntary Coupled Support 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 111 868,12 0,00 - 111 868,12
 Cross-compliance 2016 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 208 203,54 0,00 - 208 203,54
 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 4 103,38 0,00 - 4 103,38
 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 3 627,62 0,00 - 3 627,62
 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 315 751,97 0,00 - 315 751,97
 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 10 223,0 0,00 - 10 223,0
 Certification 2017 Known errors in the EAGF ONE OFF  EUR - 4 834,89 0,00 - 4 834,89
 Fruit and Vegetables - Operational programmes incl withdrawals 2014 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -1 015 887,56 0,00 -1 015 887,56
 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 4 241,09 0,00 - 4 241,09
 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 1 110,78 0,00 - 1 110,78
 Fruit and Vegetables - Operational programmes incl withdrawals 2014 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 170 533,71 0,00 - 170 533,71
 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2 522 983,06 0,00 -2 522 983,06
 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 18 839,14 0,00 - 18 839,14
 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR 3 889,4 0,00 3 889,4
 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 933 283,9 0,00 - 933 283,9
 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2 963 312,69 0,00 -2 963 312,69
 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 3 941,19 0,00 - 3 941,19
 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 649 642,58 0,00 - 649 642,58
 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2 770 183,74 0,00 -2 770 183,74
     Total IT: EUR -155 693 277,79 - 172 184,21 -155 521 093,58
LU Decoupled Direct Aids 2016 Weak check on landscape features - CY2015 - BPS ONE OFF  EUR - 4 732,24 - 11,14 - 4 721,1
 Decoupled Direct Aids 2016 Weak check on landscape features - CY2015 - greening ONE OFF  EUR - 3 798,16 - 8,94 - 3 789,22
 Decoupled Direct Aids 2017 Weak check on landscape features - CY2016 - BPS ONE OFF  EUR - 4 732,24 0,00 - 4 732,24
 Decoupled Direct Aids 2017 Weak check on landscape features - CY2016 - greening ONE OFF  EUR - 2 604,22 0,00 - 2 604,22
 Decoupled Direct Aids 2018 Weak check on landscape features - CY2017 -BPS ONE OFF  EUR - 4 732,25 0,00 - 4 732,25
 Decoupled Direct Aids 2018 Weak check on landscape features - CY2017 - greening ONE OFF  EUR - 19 678,14 0,00 - 19 678,14
 Decoupled Direct Aids 2016 Weak check on permanent grassland - CY2015 - BPS ONE OFF  EUR - 13 828,0 - 32,57 - 13 795,43
 Decoupled Direct Aids 2016 Weak check on permanent grassland - CY2015 - greening ONE OFF  EUR - 9 378,34 - 22,09 - 9 356,25
 Decoupled Direct Aids 2017 Weaknesses in the on-the-spot checks - CY2016 - BPS ONE OFF  EUR - 11 228,5 0,00 - 11 228,5
 Decoupled Direct Aids 2017 Weaknesses in the on-the-spot checks - CY2016 - greening ONE OFF  EUR - 5 175,15 0,00 - 5 175,15
 Decoupled Direct Aids 2018 Weaknesses in the on-the-spot checks - CY2017 -BPS ONE OFF  EUR - 9 785,03 0,00 - 9 785,03
 Decoupled Direct Aids 2018 Weaknesses in the on-the-spot checks - CY2017 - greening ONE OFF  EUR - 4 021,65 0,00 - 4 021,65
     Total LU: EUR - 93 693,92 - 74,74 - 93 619,18
MT Voluntary Coupled Support 2016 VCS 1.4 - CY 2015 ONE OFF  EUR - 33 498,88 - 712,48 - 32 786,4
 Voluntary Coupled Support 2017 VCS 1.4 - CY 2015 ONE OFF  EUR - 384,46 - 47,09 - 337,37
 Voluntary Coupled Support 2017 VCS 1.4 - CY 2016 ONE OFF  EUR - 25 238,9 - 902,82 - 24 336,08
 Voluntary Coupled Support 2018 VCS 1.4 - CY 2017 ONE OFF  EUR - 2 306,34 - 824,30 - 1 482,04
 Voluntary Coupled Support 2016 VCS 1.5-1.6 - CY 2015 FLAT RATE 3,00 % EUR - 57 676,21 - 88,01 - 57 588,2
 Voluntary Coupled Support 2017 VCS 1.5-1.6 - CY 2016 FLAT RATE 3,00 % EUR - 60 919,52 - 185,76 - 60 733,76
 Voluntary Coupled Support 2018 VCS 1.5-1.6 - CY 2017 FLAT RATE 3,00 % EUR - 61 345,33 - 41,35 - 61 303,98
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 3 035,82 0,00 - 3 035,82
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 2 797,27 0,00 - 2 797,27
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 2 853,82 - 71,68 - 2 782,14
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 966,76 0,00 - 966,76
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 1 104,65 0,00 - 1 104,65
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 1 186,87 0,00 - 1 186,87
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 430,66 0,00 - 430,66
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 423,66 - 0,91 - 422,75
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 412,07 - 0,12 - 411,95
     Total MT: EUR - 254 581,22 - 2 874,52 - 251 706,7
NL Entitlements 2016 Deficiency regarding active farmer status - impact on BPS ONE OFF  EUR -2 627 743,09 0,00 -2 627 743,09
 Entitlements 2017 Deficiency regarding active farmer status - impact on BPS ONE OFF  EUR - 113 182,27 0,00 - 113 182,27
 Decoupled Direct Aids 2016 Deficiency regarding active farmer status - impact on Greening ONE OFF  EUR -1 154 421,24 0,00 -1 154 421,24
 Decoupled Direct Aids 2017 Deficiency regarding active farmer status - impact on Greening ONE OFF  EUR - 46 449,89 0,00 - 46 449,89
 Cross Compliance - Recoveries 2016 Deficiency regarding active farmer status - impact on Recoveries ONE OFF  EUR 559,36 0,00 559,36
 Irregularities 2016 Deficiency regarding active farmer status - impact on Recoveries ONE OFF  EUR 9 603,85 0,00 9 603,85
 Voluntary Coupled Support 2016 Deficiency regarding active farmer status - impact on VCS ONE OFF  EUR - 66 023,74 0,00 - 66 023,74
 Decoupled Direct Aids 2016 Deficiency regarding active farmer status - impact on YF ONE OFF  EUR - 11 566,93 0,00 - 11 566,93
 Decoupled Direct Aids 2017 Insufficent control rate ONE OFF  EUR - 39 998,52 0,00 - 39 998,52
 Decoupled Direct Aids 2018 LPIS and other weaknesses ONE OFF  EUR - 166 919,54 0,00 - 166 919,54
 Temporary and exceptional support measures 2016 Recovery of undue payments R. 2015/1853 (Article 1) ONE OFF  EUR -2 515 000,0 0,00 -2 515 000,0
 Decoupled Direct Aids 2017 Weaknesses in retroactive recoveries ONE OFF  EUR - 1 888,98 0,00 - 1 888,98
 Decoupled Direct Aids 2016 Weaknesses in the LPIS ONE OFF  EUR - 10 405,19 0,00 - 10 405,19
 Decoupled Direct Aids 2017 Weaknesses in the LPIS ONE OFF  EUR - 15 624,74 0,00 - 15 624,74
 Decoupled Direct Aids 2016 Weaknesses in the LPIS ONE OFF  EUR - 5 202,6 0,00 - 5 202,6
 Decoupled Direct Aids 2016 Weaknesses in the OTSC - check of maintenance ONE OFF  EUR - 28 396,88 0,00 - 28 396,88
 Decoupled Direct Aids 2017 Weaknesses in the OTSC - check of maintenance ONE OFF  EUR - 50 082,79 0,00 - 50 082,79
 Decoupled Direct Aids 2016 Weaknesses in the OTSC - remote sensing ONE OFF  EUR - 32 382,33 0,00 - 32 382,33
 Decoupled Direct Aids 2017 Weaknesses in the OTSC - remote sensing ONE OFF  EUR - 62 115,67 0,00 - 62 115,67
 Voluntary Coupled Support 2018 Weaknesses in the set-up and control of Bovine premia ONE OFF  EUR - 242 859,95 0,00 - 242 859,95
 Voluntary Coupled Support 2016 Weaknesses in the set-up and control of Bovine premia ONE OFF  EUR - 292 314,1 0,00 - 292 314,1
 Voluntary Coupled Support 2017 Weaknesses in the set-up and control of Bovine premia ONE OFF  EUR - 203 767,61 0,00 - 203 767,61
 Voluntary Coupled Support 2018 Weaknesses in the set-up and control of Ovine premia ONE OFF  EUR - 311 190,35 0,00 - 311 190,35
 Voluntary Coupled Support 2016 Weaknesses in the set-up and control of Ovine premia ONE OFF  EUR - 245 664,73 0,00 - 245 664,73
 Voluntary Coupled Support 2017 Weaknesses in the set-up and control of Ovine premia ONE OFF  EUR - 216 663,18 0,00 - 216 663,18
 Decoupled Direct Aids 2018 Weaknesses in VCS animals - effect on allocation of entitlements on BPS, Greening and young farmer scheme payments ONE OFF  EUR - 732 338,89 0,00 - 732 338,89
 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments ONE OFF  EUR - 167 677,35 0,00 - 167 677,35
 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments ONE OFF  EUR - 335 906,85 0,00 - 335 906,85
 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on greening payments ONE OFF  EUR - 72 621,06 0,00 - 72 621,06
 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on greening payments ONE OFF  EUR - 145 212,53 0,00 - 145 212,53
 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments ONE OFF  EUR - 24 208,33 0,00 - 24 208,33
 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments ONE OFF  EUR - 23 805,29 0,00 - 23 805,29
     Total NL: EUR -9 951 471,41 0,00 -9 951 471,41
RO Certification 2016 Known errors in the EAGF ONE OFF  EUR - 76,27 0,00 - 76,27
 Certification 2016 MLE in the EAGF ESTIMATED BY AMOUNT  EUR -17 323 228,52 - 440,82 -17 322 787,7
     Total RO: EUR -17 323 304,79 - 440,82 -17 322 863,97
SE Voluntary Coupled Support 2017 Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2016 FLAT RATE 3,00 % EUR -2 618 729,82 - 5 697,92 -2 613 031,9
 Voluntary Coupled Support 2018 Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2017 FLAT RATE 3,00 % EUR -2 610 686,25 0,00 -2 610 686,25
 Voluntary Coupled Support 2016 Weakness in the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2015 for VCS ONE OFF  EUR - 862 615,07 0,00 - 862 615,07
 Entitlements 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 96 196,72 - 3 374,63 - 92 822,09
 Greening Payment 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 51 533,13 - 47 356,1 - 4 177,03
 Voluntary Coupled Support 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 29 660,36 0,00 - 29 660,36
 Young farmers scheme 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 2 826,93 0,00 - 2 826,93
 Voluntary Coupled Support 2016 Weakness in the the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY 2015 FLAT RATE 3,00 % EUR -2 560 986,85 - 25 878,45 -2 535 108,4
 Voluntary Coupled Support 2017 Weakness in the the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2016 for VCS ONE OFF  EUR - 160 270,35 0,00 - 160 270,35
     Total SE: EUR -8 993 505,48 - 82 307,1 -8 911 198,38


Currency Amount Deductions Financial Impact
EUR -210 613 733,99 -1 184 862,42 -209 428 871,57


Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact
BE Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (Annex 15 of CB report) ONE OFF  EUR - 3 869,02 0,00 - 3 869,02
 Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (annex 14 of CB report) ONE OFF  EUR - 205,57 0,00 - 205,57
     Total BE: EUR - 4 074,59 0,00 - 4 074,59
BG Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 223 326,63 - 8 009,67 - 215 316,96
 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 834,40 0,00 - 834,40
 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 293,61 0,00 - 293,61
 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 184 118,4 - 688,70 - 183 429,7
 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 8 204,1 0,00 - 8 204,1
     Total BG: EUR - 416 777,14 - 8 698,37 - 408 078,77
CZ Rural Development EAFRD measures subject to IACS 2016 M10: double financing ONE OFF  EUR - 7 674,67 0,00 - 7 674,67
 Rural Development EAFRD measures subject to IACS 2017 M10: double financing ONE OFF  EUR - 7 484,02 0,00 - 7 484,02
 Rural Development EAFRD measures subject to IACS 2017 M14: advance notification of on-the-spot checks - FY2017 FLAT RATE 5,00 % EUR - 14 191,54 0,00 - 14 191,54
 Rural Development EAFRD measures subject to IACS 2018 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 15 511,62 0,00 - 15 511,62
 Rural Development EAFRD measures subject to IACS 2019 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 5 405,86 0,00 - 5 405,86
     Total CZ: EUR - 50 267,71 0,00 - 50 267,71
DE Certification 2017 Differences in debts' reconciliation EAFRD ONE OFF  EUR - 9 497,41 0,00 - 9 497,41
 Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF  EUR - 10 543,25 0,00 - 10 543,25
 Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF  EUR - 8 997,06 0,00 - 8 997,06
 Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018. ONE OFF  EUR - 8 919,87 0,00 - 8 919,87
 Clearance of Accounts - Financial Clearance 2017 Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report ONE OFF  EUR - 35 267,33 0,00 - 35 267,33
 Certification 2017 Individual errors in EAFRD ONE OFF  EUR - 7 618,01 0,00 - 7 618,01
     Total DE: EUR - 80 842,93 0,00 - 80 842,93
ES Rural Development EAFRD investment - private beneficiaries 2018 M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018) FLAT RATE 5,00 % EUR - 2 447,56 0,00 - 2 447,56
 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013) FLAT RATE 5,00 % EUR - 24 078,53 0,00 - 24 078,53
 Rural Development EAFRD Investment - private beneficiaries 2014 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014) FLAT RATE 5,00 % EUR - 29 716,69 0,00 - 29 716,69
 Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016) FLAT RATE 5,00 % EUR - 576 669,13 0,00 - 576 669,13
 Rural Development EAFRD Measures with flat-rate support 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 23 343,35 0,00 - 23 343,35
 Rural Development EAFRD Measures with flat-rate support 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 3 889,09 0,00 - 3 889,09
 Rural Development EAFRD investment - private beneficiaries 2015 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 35 782,98 0,00 - 35 782,98
 Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 58 528,57 0,00 - 58 528,57
 Rural Development EAFRD investment - private beneficiaries 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 50 965,72 0,00 - 50 965,72
 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013) FLAT RATE 2,00 % EUR - 24 354,54 0,00 - 24 354,54
 Rural Development EAFRD Investment - private beneficiaries 2014 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014) FLAT RATE 2,00 % EUR - 6 109,94 0,00 - 6 109,94
 Rural Development EAFRD investment - private beneficiaries 2015 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 267 943,18 0,00 - 267 943,18
 Rural Development EAFRD investment - private beneficiaries 2016 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 315 906,15 0,00 - 315 906,15
     Total ES: EUR -1 419 735,43 0,00 -1 419 735,43
FR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 5 560,8 0,00 - 5 560,8
 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 6 579,04 0,00 - 6 579,04
 Rural Development EAFRD Investment - public beneficiaries 2014 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 4 875,0 - 2 437,5 - 2 437,5
 Rural Development EAFRD Measures with flat-rate support 2015 Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ FLAT RATE 10,00 % EUR - 28 776,35 - 28 776,35 0,00
 Rural Development EAFRD investment - public beneficiaries 2015 Deficiencies in the execution of the key control ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 3 506,13 - 3 506,13 0,00
 Rural Development EAFRD Investment - public beneficiaries 2014 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 73 581,42 0,00 - 73 581,42
 Rural Development EAFRD investment - private beneficiaries 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 162 273,81 - 161 526,67 - 747,14
 Rural Development EAFRD investment - public beneficiaries 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 797 732,62 - 797 732,62 0,00
 Rural Development EAFRD Measures with flat-rate support 2015 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 265 184,89 - 265 184,89 0,00
 Rural Development EAFRD investment - private beneficiaries 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 147 822,7 - 86 087,35 - 61 735,35
 Rural Development EAFRD investment - public beneficiaries 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 560 112,8 - 363 185,54 - 196 927,26
 Rural Development EAFRD Measures with flat-rate support 2016 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 110 309,1 - 71 526,07 - 38 783,03
 Rural Development EAFRD investment - private beneficiaries 2017 deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ FLAT RATE 5,00 % EUR - 35 929,52 - 24 437,81 - 11 491,71
 Rural Development EAFRD Measures with flat-rate support 2016 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 7 141,25 0,00 - 7 141,25
 Rural Development EAFRD Measures with flat-rate support 2017 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 86 868,35 0,00 - 86 868,35
 Rural Development EAFRD Measures with flat-rate support 2018 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 329,60 0,00 - 329,60
 Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 458 109,26 - 457 977,66 - 131,60
 Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 253 541,5 0,00 - 253 541,5
 Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 913 484,71 - 820 627,41 - 92 857,3
 Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 129 621,33 - 64 754,26 - 64 867,07
     Total FR: EUR -4 051 340,18 -3 147 760,26 - 903 579,92
GB Rural Development EAFRD measures subject to IACS 2018 Checks of the active farmer status - impact on RD 2017 FLAT RATE 2,00 % EUR - 1 313,52 0,00 - 1 313,52
 Rural Development EAFRD measures subject to IACS 2017 Weakness in the definition of Active Farmer- connected companies (Natural constraints) ONE OFF  EUR - 81 774,79 0,00 - 81 774,79
     Total GB: EUR - 83 088,31 0,00 - 83 088,31
HU Rural Development EAFRD measures subject to IACS 2017 No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017 FLAT RATE 5,00 % EUR -1 080 678,64 0,00 -1 080 678,64
 Rural Development EAFRD measures subject to IACS 2016 No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016 FLAT RATE 5,00 % EUR -1 011 685,76 0,00 -1 011 685,76
 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013 FLAT RATE 10,00 % EUR - 20 339,71 0,00 - 20 339,71
     Total HU: EUR -2 112 704,11 0,00 -2 112 704,11
IE Rural Development EAFRD measures subject to IACS 2016 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR - 483 545,11 0,00 - 483 545,11
 Rural Development EAFRD measures subject to IACS 2017 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR - 466 516,59 0,00 - 466 516,59
 Rural Development EAFRD measures subject to IACS 2018 Weaknesses LPIS ESTIMATED BY AMOUNT  EUR - 284 061,57 0,00 - 284 061,57
     Total IE: EUR -1 234 123,27 0,00 -1 234 123,27
IT Cross-compliance 2016 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 7 296,99 - 66,24 - 7 230,75
 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 2 923,66 0,00 - 2 923,66
 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 99,12 0,00 - 99,12
 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 27 283,36 0,00 - 27 283,36
 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 2 117,2 0,00 - 2 117,2
 Certification 2017 Errors in the EAFRD ONE OFF  EUR - 29 136,27 - 319,58 - 28 816,69
 Certification 2017 Known error (EAFRD) ONE OFF  EUR - 121 884,94 0,00 - 121 884,94
 Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF  EUR - 431 400,0 0,00 - 431 400,0
 Rural Development EAFRD investment - private beneficiaries 2015 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF  EUR - 330 045,02 0,00 - 330 045,02
 Rural Development EAFRD investment - private beneficiaries 2016 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF  EUR - 15 123,95 0,00 - 15 123,95
 Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF  EUR - 44 449,58 0,00 - 44 449,58
 Rural Development EAFRD investment - public beneficiaries 2015 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF  EUR - 28 584,53 0,00 - 28 584,53
 Rural Development EAFRD investment - public beneficiaries 2016 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF  EUR - 7 895,28 0,00 - 7 895,28
     Total IT: EUR -1 048 239,9 - 385,82 -1 047 854,08
LT Rural Development EAFRD investment - private beneficiaries 2016 M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR -1 109 209,77 0,00 -1 109 209,77
 Rural Development EAFRD Measures with flat-rate support 2015 M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT) ONE OFF  EUR - 25 892,39 - 1 294,62 - 24 597,77
 Rural Development EAFRD Measures with flat-rate support 2016 M311 - Reasonableness of costs FLAT RATE 5,00 % EUR - 7 070,44 0,00 - 7 070,44
 Rural Development EAFRD Measures with flat-rate support 2016 M312 - Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR - 297 843,38 0,00 - 297 843,38
     Total LT: EUR -1 440 015,98 - 1 294,62 -1 438 721,36
LU Rural Development EAFRD measures subject to IACS 2016 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF  EUR - 25 037,52 0,00 - 25 037,52
 Rural Development EAFRD measures subject to IACS 2017 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF  EUR - 4 245,01 0,00 - 4 245,01
 Rural Development EAFRD measures subject to IACS 2016 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 27 749,53 0,00 - 27 749,53
 Rural Development EAFRD measures subject to IACS 2017 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 55 330,54 0,00 - 55 330,54
 Rural Development EAFRD measures subject to IACS 2018 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 61 198,87 0,00 - 61 198,87
 Rural Development EAFRD measures subject to IACS 2016 M11: payments executed before the completion of the administrative checks ONE OFF  EUR - 962,05 0,00 - 962,05
 Rural Development EAFRD measures subject to IACS 2017 M11: payments executed before the completion of the administrative checks ONE OFF  EUR - 263,51 0,00 - 263,51
 Rural Development EAFRD investment - public beneficiaries 2016 M20: weak checks on the eligibility of the costs ONE OFF  EUR - 24 360,56 0,00 - 24 360,56
 Rural Development EAFRD investment - public beneficiaries 2017 M20: weak checks on the eligibility of the costs ONE OFF  EUR - 38 435,81 0,00 - 38 435,81
 Rural Development EAFRD Measures with flat-rate support 2017 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF  EUR - 47 340,0 0,00 - 47 340,0
 Rural Development EAFRD Measures with flat-rate support 2018 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF  EUR - 11 835,0 0,00 - 11 835,0
     Total LU: EUR - 296 758,4 0,00 - 296 758,4
MT Rural Development EAFRD investment - private beneficiaries 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 639,69 - 199,58 - 440,11
 Rural Development EAFRD Leader 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 264,48 - 82,52 - 181,96
 Rural Development EAFRD investment - private beneficiaries 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 30 407,39 0,00 - 30 407,39
 Rural Development EAFRD Leader 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 253,80 0,00 - 253,80
 Rural Development EAFRD Measures with flat-rate support 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 4 212,63 0,00 - 4 212,63
 Rural Development EAFRD investment - private beneficiaries 2015 Performance of OTSC of sufficient quality ONE OFF  EUR - 64 128,03 - 1 000,4 - 63 127,63
 Rural Development EAFRD investment - private beneficiaries 2016 Performance of OTSC of sufficient quality ONE OFF  EUR - 41 890,44 0,00 - 41 890,44
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 144,27 0,00 - 144,27
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 79,81 0,00 - 79,81
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 88,00 0,00 - 88,00
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 84,04 0,00 - 84,04
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 75,05 0,00 - 75,05
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 73,91 0,00 - 73,91
 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 400,38 0,00 - 400,38
 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 465,51 0,00 - 465,51
 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 445,90 0,00 - 445,90
     Total MT: EUR - 143 653,33 - 1 282,5 - 142 370,83
NL Rural Development EAFRD Risk management 2016 Deficiency regarding active farmer status - impact on RD ONE OFF  EUR - 19 981,45 0,00 - 19 981,45
 Rural Development EAFRD measures subject to IACS 2018 LPIS and other weaknesses ONE OFF  EUR - 29 502,31 0,00 - 29 502,31
 Rural Development EAFRD measures subject to IACS 2017 Weaknesses in the LPIS (EAFRD) ONE OFF  EUR - 805 547,41 0,00 - 805 547,41
     Total NL: EUR - 855 031,17 0,00 - 855 031,17
PT Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF  EUR - 45 335,01 - 166,16 - 45 168,85
 Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF  EUR - 62 829,11 0,00 - 62 829,11
 Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF  EUR - 64 068,9 0,00 - 64 068,9
 Rural Development EAFRD forestry measures 2019 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF  EUR - 2 485,97 0,00 - 2 485,97
     Total PT: EUR - 174 718,99 - 166,16 - 174 552,83
RO Certification 2017 Individual errors in EAFRD. ONE OFF  EUR - 54 870,22 0,00 - 54 870,22
     Total RO: EUR - 54 870,22 0,00 - 54 870,22
SE Rural Development EAFRD investment - private beneficiaries 2015 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 45 164,84 - 45 164,84 0,00
 Rural Development EAFRD investment - private beneficiaries 2016 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 3 966,68 0,00 - 3 966,68
 Rural Development EAFRD investment - private beneficiaries 2017 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF  EUR - 15 197,09 0,00 - 15 197,09
 Rural Development EAFRD investment - private beneficiaries 2018 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF  EUR - 21 238,15 0,00 - 21 238,15
 Rural Development EAFRD investment - private beneficiaries 2015 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 9 197,44 - 9 197,44 0,00
 Rural Development EAFRD investment - private beneficiaries 2016 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 300,26 - 300,26 0,00
 Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M121) FLAT RATE 5,00 % EUR - 185,67 0,00 - 185,67
 Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M216) FLAT RATE 5,00 % EUR - 949,82 0,00 - 949,82
 Rural Development EAFRD investment - private beneficiaries 2016 weakness in reasonableness of costs to be covered by public procurement procedures (M216) FLAT RATE 5,00 % EUR - 3 685,07 0,00 - 3 685,07
 Rural Development EAFRD measures subject to IACS 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 1 824,63 0,00 - 17 824,63
     Total SE: EUR - 117 709,65 - 54 662,54 - 63 047,11
SK Rural Development EAFRD forestry measures 2016 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR - 214 806,09 - 168 268,94 - 46 537,15
 Rural Development EAFRD forestry measures 2017 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR -1 326 332,65 0,00 -1 326 332,65
     Total SK: EUR -1 541 138,74 - 168 268,94 -1 372 869,8


Currency Amount Deductions Financial Impact
EUR -15 125 090,05 -3 382 519,21 -11 742 570,84
