
Article 1 
With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of the 2014 financial year, are hereby cleared.
The amounts recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annex I.
Article 2 
For the 2014 financial year, the accounts of the Member States' paying agencies in respect of expenditure financed by the EAGF as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts decision.
Article 3 
This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.
Article 4 
This Decision is addressed to the Member States.
Done at Brussels, 28 May 2015.
For the Commission
Phil HOGAN
Member of the Commission
ANNEX I
CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS 
MS  2014 — Expenditure/assigned revenue for the paying agencies for which the accounts are Total a + b Reductions and suspensions for the whole financial year Reductions according to Article 54(2) of Regulation (EU) No 1306/2013 Total including reductions and suspensions Payments made to the Member State for the financial year Amount to be recovered from (–) or paid to (+) the Member State
cleared disjoined
= expenditure/assigned revenue declared in the annual declaration = total of the expenditure/assigned revenue in the monthly declarations
  a = A (col. i) b = A (col. h) c = a + b d = – C1 (col. e) e = – 50 – 50 f = c + d + e g h = f – g
BE EUR 609 734 790,52 0,00 609 734 790,52 – 90 598,48 – 614 425,69 609 029 766,35 609 749 658,7 – 719 892,35
BG EUR 599 955 628,56 0,00 599 955 628,56 0,00 0,00 599 955 628,56 600 138 004,84 – 182 376,28
CZ EUR 893 292 195,64 0,00 893 292 195,64 0,00 0,00 893 292 195,64 893 293 260,92 – 1 065,28
DK DKK 0,00 0,00 0,00 0,00 – 120 590,79 – 120 590,79 0,00 – 120 590,79
DK EUR 920 737 426,76 0,00 920 737 426,76 – 104 968,81 0,00 920 632 457,95 920 639 757,92 – 7 299,97
DE EUR 4 789 826 592,0 387 934 433,96 5 177 761 025,96 0,00 – 206 612,53 5 177 554 413,43 5 177 651 829,01 – 97 415,58
EE EUR 99 973 102,75 0,00 99 973 102,75 – 295,34 0,00 99 972 807,41 99 971 315,4 1 492,01
IE EUR 1 224 363 225,59 0,00 1 224 363 225,59 – 11 261,18 – 34 459,43 1 224 317 504,98 1 223 254 419,69 1 063 085,29
EL EUR 0,00 2 073 942 293,84 2 073 942 293,84 0,00 0,00 2 073 942 293,84 2 073 942 293,84 0,00
ES EUR 5 493 405 777,57 0,00 5 493 405 777,57 – 4 457 765,82 – 2 315 003,77 5 486 633 007,98 5 488 642 751,82 – 2 009 743,84
FR EUR 7 948 135 725,85 0,00 7 948 135 725,85 1 349 731,22 – 427 317,94 7 949 058 139,13 7 939 892 256,59 9 165 882,54
HR EUR 96 423 778,67 0,00 96 423 778,67 0,00 0,00 96 423 778,67 96 434 132,73 – 10 354,06
IT EUR 4 486 713 799,11 2 670 095,54 4 489 383 894,65 – 4 213 499,96 – 5 145 681,23 4 480 024 713,46 4 478 376 877,57 1 647 835,89
CY EUR 56 158 531,84 0,00 56 158 531,84 0,00 – 60 732,42 56 097 799,42 56 158 531,84 – 60 732,42
LV EUR 146 454 429,42 0,00 146 454 429,42 0,00 – 207,61 146 454 221,81 146 454 429,42 – 207,61
LT LTL 0,00 0,00 0,00 0,00 – 79 172,39 – 79 172,39 0,00 – 79 172,39
LT EUR 378 900 765,84 0,00 378 900 765,84 0,00 0,00 378 900 765,84 378 965 977,84 – 65 212,0
LU EUR 33 194 729,35 0,00 33 194 729,35 0,00 0,00 33 194 729,35 33 169 581,88 25 147,47
HU HUF 0,00 0,00 0,00 0,00 – 112 487 228,0 – 112 487 228,0 0,00 – 112 487 228,0
HU EUR 1 330 785 197,64 0,00 1 330 785 197,64 – 917 536,67 0,00 1 329 867 660,97 1 330 029 342,75 – 161 681,78
MT EUR 5 531 245,86 0,00 5 531 245,86 0,00 0,00 5 531 245,86 5 529 245,86 2 000,0
NL EUR 819 765 052,72 0,00 819 765 052,72 0,00 – 1 952,0 819 763 100,72 817 905 544,01 1 857 556,71
AT EUR 676 288 676,18 0,00 676 288 676,18 0,00 0,00 676 288 676,18 676 288 676,18 0,00
PL PLN 0,00 0,00 0,00 0,00 – 440 154,59 – 440 154,59 0,00 – 440 154,59
PL EUR 3 206 250 883,73 0,00 3 206 250 883,73 0,00 0,00 3 206 250 883,73 3 206 359 635,02 – 108 751,29
PT EUR 703 127 972,12 0,00 703 127 972,12 – 102 687,17 – 643 307,91 702 381 977,04 702 665 604,18 – 283 627,14
RO RON 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00
RO EUR 0,00 1 325 906 018,92 1 325 906 018,92 0,00 0,00 1 325 906 018,92 1 325 906 018,92 0,00
SI EUR 144 306 816,72 0,00 144 306 816,72 0,00 – 460,21 144 306 356,51 144 306 816,72 – 460,21
SK EUR 379 797 357,1 0,00 379 797 357,1 0,00 – 3 211,67 379 794 145,43 379 797 357,1 – 3 211,67
FI EUR 518 402 172,26 0,00 518 402 172,26 0,00 – 2 654,29 518 399 517,97 518 408 333,95 – 8 815,98
SE SEK 0,00 0,00 0,00 0,00 – 30 257,41 – 30 257,41 0,00 – 30 257,41
SE EUR 689 891 887,12 0,00 689 891 887,12 0,00 0,00 689 891 887,12 689 893 564,83 – 1 677,71
UK GBP 0,00 0,00 0,00 0,00 – 34 108,55 – 34 108,55 0,00 – 34 108,55
UK EUR 3 219 653 279,96 0,00 3 219 653 279,96 – 15 796,75 0,00 3 219 637 483,21 3 219 724 847,27 – 87 364,06MS  Expenditure Assigned revenue Article 54(2) (= e) Total (= h)
05 07 01 06 6701 6702
  i j k l = i + j + k
BE EUR 0,00 – 105 466,66 – 614 425,69 – 719 892,35
BG EUR 0,00 – 182 376,28 0,00 – 182 376,28
CZ EUR 3 586,42 – 4 651,7 0,00 – 1 065,28
DK DKK 0,00 0,00 – 120 590,79 – 120 590,79
DK EUR 0,00 – 7 299,97 0,00 – 7 299,97
DE EUR 109 196,95 0,00 – 206 612,53 – 97 415,58
EE EUR 1 492,01 0,00 0,00 1 492,01
IE EUR 1 097 544,72 0,00 – 34 459,43 1 063 085,29
EL EUR 0,00 0,00 0,00 0,00
ES EUR 305 259,93 0,00 – 2 315 003,77 – 2 009 743,84
FR EUR 9 593 200,48 0,00 – 427 317,94 9 165 882,54
HR EUR 0,00 – 10 354,06 0,00 – 10 354,06
IT EUR 6 793 517,12 0,00 – 5 145 681,23 1 647 835,89
CY EUR 0,00 0,00 – 60 732,42 – 60 732,42
LV EUR 0,00 0,00 – 207,61 – 207,61
LT LTL 0,00 0,00 – 79 172,39 – 79 172,39
LT EUR 0,00 – 65 212,0 0,00 – 65 212,0
LU EUR 25 147,47 0,00 0,00 25 147,47
HU HUF 0,00 0,00 – 112 487 228,0 – 112 487 228,0
HU EUR 0,00 – 161 681,78 0,00 – 161 681,78
MT EUR 2 000,0 0,00 0,00 2 000,0
NL EUR 1 859 508,71 0,00 – 1 952,0 1 857 556,71
AT EUR 0,00 0,00 0,00 0,00
PL PLN 0,00 0,00 – 440 154,59 – 440 154,59
PL EUR 0,00 – 108 751,29 0,00 – 108 751,29
PT EUR 359 680,77 0,00 – 643 307,91 – 283 627,14
RO RON 0,00 0,00 0,00 0,00
RO EUR 0,00 0,00 0,00 0,00
SI EUR 0,00 0,00 – 460,21 – 460,21
SK EUR 0,00 0,00 – 3 211,67 – 3 211,67
FI EUR 0,00 – 6 161,69 – 2 654,29 – 8 815,98
SE SEK 0,00 0,00 – 30 257,41 – 30 257,41
SE EUR 0,00 – 1 677,71 0,00 – 1 677,71
UK GBP 0,00 0,00 – 34 108,55 – 34 108,55
UK EUR 0,00 – 87 364,06 0,00 – 87 364,06


NB: Nomenclature 2015: 05 07 01 06, 6701, 6702.
ANNEX II
CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS 

Member State Paying agency
Germany EU-Zahlstelle der Freien und Hansestadt Hamburg
Germany Zahlstelle Mecklenburg-Vorpommern
Greece Payment and Control Agency for Guidance and Guarantee Community Aids (O.P.E.K.E.P.E.)
Italy Servizio Autonomo Interventi Settore Agricolo
Romania Paying and Intervention Agency for Agriculture (PIAA)
