98/358/EC: Commission Decision of 6 May 1998 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1994 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1998) 1124) (Only the Spanish, Danish, German, Greek, English, French, Italian, Dutch and Portuguese texts are authentic)
L 163/28 EN Official Journal of the European Communities 6. 6. 98 II (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 6 May 1998 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1994 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1998) 1124) (Only the Spanish, Danish, German, Greek, English, French, Italian, Dutch and Portuguese texts are authentic) (98/358/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricul- tural policy (1), as last amended by Regulation (EC) No 1287/95 (2), and in particular Article 5(2) thereof, After consulting the Fund Committee, Whereas, under Article 5(2) of Regulation (EEC) No 729/ 70, the Commission, on the basis of the annual accounts presented by the Member States, clears the accounts of the authorities and bodies referred to in Article 4 of that Regulation; Whereas the Member States have transmitted to the Commission the documents the accounts for 1994; whereas Article 5(2) of Regulation (EEC) No 729/70 provides that the 1994 financial year began on 16 October 1993 and ended on 15 October 1994; required to clear Whereas the Commission has carried out the verifications provided for in Article 9(2) of Regulation (EEC) No 729/ 70; (1) OJ L 94, 28. 4. 1970, p. 13. (2) OJ L 125, 8. 6. 1995, p. 1. include the determination of Whereas Article 8 of Commission Regulation (EEC) No 1723/72 of 26 July 1972 on making up accounts of the European Agricultural Guidance and Guarantee Fund, Guarantee Section (3), as last amended by Regulation (EEC) No 295/88 (4), provides that the decision to clear the the accounts must amount of expenditure incurred in each Member State during the financial year in question recognised as chargeable to the Guarantee Section of the Fund; whereas Article 102 of the Financial Regulation of 21 December 1977 (5), as last amended by Regulation (EC) No 2444/ 97 (6), provides that the outcome of the clearance decision, that is to say, any discrepancy which may occur between the total expenditure booked to the accounts for a finan- cial year under Articles 100 and 101 and the total expend- iture recognised by the Commission when clearing the accounts is to be booked, under a single article, as addi- tional expenditure or a reduction in expenditure; Whereas, under Articles 2 and 3 of Regulation (EEC) No 729/70, only refunds on exports to third countries and intervention to stabilise agricultural markets, respectively granted and undertaken according to Community rules within the framework of the common organisation of the (3) OJ L 186, 16. 8. 1972, p. 1. (4) OJ L 30, 2. 2. 1988, p. 7. (5) OJ L 356, 31. 12. 1977, p. 1. (6) OJ L 340, 11. 12. 1997, p. 1. 6. 6. 98 EN Official Journal of the European Communities L 163/29 the agricultural markets, may be financed; whereas inspections carried out show that a part of the expend- iture declared by the Member States does not meet these conditions and therefore must be disallowed; whereas the the Member States amounts declared by each of concerned, those recognised as chargeable to the EAGGF Guarantee Section and the difference between the two amounts and the difference between the expenditure recognised as chargeable to the EAGGF Guarantee the year, are Section and that charged in respect of annexed to this Decision; 72 776 981 668, Whereas the expenditure declared by Belgium, Denmark, Germany, Spain, France, Ireland, Italy, Luxembourg, the Netherlands, Portugal and the United Kingdom as support for producers of certain arable crops, amounting respectively to BEF 37 610 355, DKK 261 991 880,28, DEM 600 977 770,84, FRF ESP 2 572 344 612,45, IEP 458 554,44, ITL 110 362 227 405, LUF 14 188 574, NLG 1 178 066,51, PTE 3 562 835 605 and GBP 85 024,11 was not covered by the Decision for the clearance of the 1993 EAGGF accounts, because final payments for oilseeds were not made until 1994 and the results of EAGGF inquiries covered all spending in respect of the 1993 harvest and not only the advances paid during 1993; whereas the expenditure declared by Spain for the olive cultivation register amounting to ESP 600 038 445, by France for the discontinuation and the reduction of milk production amounting to FRF 531 272 940,06, and for the premiums for leaf tobacco amounting to FRF 7 160 544, by Italy for the abandonment of wine- growing areas, as per the enquiry of illegal plantings, amounting to ITL 31 861 816 140 was not covered by the Decision for the clearance of the 1993 EAGGF accounts; whereas, therefore, these amounts have been added back to the expenditure declared by the Member States for the 1994 clearance exercise and will be currently cleared; respectively 53 526 391 438, the Netherlands, Portugal Whereas the expenditure declared by Belgium, Denmark, Germany, Greece, Spain, France, Ireland, Italy, Luxem- bourg, and the United Kingdom as support for producers of certain arable crops, amounting to BEF 44 488 205, DKK 217 632 480,18, DEM 625 580 204,80, GRD 704 353 447, ESP IEP FRF ITL 171 798 906 560, LUF 13 226 892, 1 399 246,84, NLG 201 888,89, and GBP 6 586 838 460 88 604 051,26 is not covered by this Decision because final payments for oilseeds were not made until 1995 and the results of EAGGF inquiries cover all spending in respect of the 1994 harvest and not only the advances paid during 1994; whereas, therefore, these amounts have been deducted from the expenditure declared by the Member States for the current clearance exercise and will be cleared later; 3 032 760 954,71, PTE Whereas the expenditure declared by Germany in respect of the levying of fees to finance the management of the arable crops scheme in Schleswig-Holstein amounting to DEM 271 964, by Italy for the olive oil in intervention storage amounting to ITL 202 034 589 024, by Spain in respect of the consumption aid for olive oil amounting to ESP 42 574 312 665 and in respect of the ewe/goat premium amounting to ESP 1 390 733 000 and for the improvement of the quality of milk amounting to ESP 101 802 242 and by the United Kingdom (part only of the total expenditure) in respect of the public storage opera- tions for beef amounting to GBP 1 849 000, is not covered by this Decision since further investigations are still necessary; whereas, therefore, these amounts have been deducted from the expenditure declared by these Member States for the current clearance exercise and will be cleared later; Whereas corrections are necessary in respect of supple- mentary levies for milk for the milk years 1985/1986 to 1992/1993 which are still outstanding because of legal disputes between buyers/producers and the competent authorities of certain Member States; whereas these neg- ative corrections for France, Belgium, Luxembourg, United Kingdom and the Netherlands amount to FRF 114 387 058, BEF 32 139 050, LUF 11 979 538, GBP 105 928,21 and NLG 3 043 965,97 respectively; whereas the Commission nevertheless reserves the possibility to re-examine the corrections made under this clearance of accounts if, following the outcome of the legal proceed- ings, amounts are considered not to be due or to be non-recoverable; Whereas corrections are necessary if the statutory time limits allowed for payments to be made have elapsed; whereas these corrections for Belgium, Spain, Greece, Ireland, Italy, the Netherlands, Portugal and the United Kingdom under various schemes amount to BEF 440 888, ESP 752 182 204, GRD 666 812 006, IEP 943 665,56, ITL 26 383 487 618, NLG 221 924,10, PTE 139 943 090 and amounts respectively; whereas GBP 9 407,41 concerned have already been paid over to the Commis- sion by deduction from monthly advances; whereas the Commission wishes that the Member States concerned are given the opportunity to avail themselves of the conci- the liation procedure; whereas, Commission will re-examine these corrections, once the conciliation reports are available; whereas this Decision is nevertheless immediately applicable; should this occur, the Whereas, on the basis of Commission decision of 2 February 1995, it was not possible to enter into the accounts of the budget year 1994 certain amounts of expenditure declared by France and Italy due to a lack of credits in the relevant budget lines; whereas, as a con- sequence, the Commission could not book this expend- iture in the 1994 budget year and, therefore, the pertinent advances to be paid had to be reduced by an amount of FRF 179 945 575,32 and of ITL 36 421 859 436 respect- ively; whereas, since these amounts were declared by France and Italy in their 1994 declaration, it is necessary, L 163/30 EN Official Journal of the European Communities 6. 6. 98 for the clearance of these amounts, to include in the annexes of the present Decision the amounts chargeable to the said Member States; Whereas, before a financial correction that is eligible for the conciliation procedure set up by Commission Decision 94/442/EC (1) is fixed by the Commission, it is necessary that the Member State be given an opportunity, if it so wishes, of availing itself of that procedure; whereas, should this occur, it is essential that the Commission study the report drawn up by the Conciliation Body; whereas the period set for the procedure will not have expired, in respect of all the eligible corrections, by the date of adoption of this Decision; whereas the clearance decision should not, however, be delayed further; whereas the corresponding amounts have therefore been deducted from the expenditure declared by the Member States concerned in respect of the year under consideration and will be cleared later; Whereas Article 8 of Regulation (EEC) No 729/70 provides that the financial consequences arising from irregularities or negligence are not to be borne by the Community if they are the result of irregularities or negli- gence attributable to administrative authorities or other bodies of those financial consequences which cannot be borne by the Community budget should be included within the scope of this Decision; the Member States; whereas some of Whereas this Decision is without prejudice to any finan- cial consequences which may be determined in any sub- sequent clearance of accounts in respect of State aid or infringements for which the procedures initiated under Articles 93 and 169 of the Treaty are now being imple- mented or were terminated after 31 December 1997; Whereas this Decision is without prejudice to any finan- cial consequences drawn by the Commission, during a subsequent accounts clearance procedure, from current investigations under way at the time of this Decision, from irregularities within the meaning of Article 8 of Regulation (EEC) No 729/70 or from judgments of the Court of Justice in cases pending on 31 December 1997 and relating to matters covered by this Decision, HAS ADOPTED THIS DECISION: Article 1 States’ expenditure Member financed by the EAGGF Guarantee Section in respect of 1994 are hereby cleared as shown in Annex I. concerning accounts Article 2 The amounts arising under points 3 of the Annexes are to be booked as part of the expenditure referred to in Article 4(1) of Commission Regulation (EC) No 296/96 (2), in respect of the second month after the notification of this Decision. Article 3 This Decision is addressed to the Member States of the Community as constituted on 31 December 1994. Done at Brussels, 6 May 1998. For the Commission Franz FISCHLER Member of the Commission (1) OJ L 182, 16. 7. 1994, p. 45. (2) OJ L 39, 17. 2. 1996, p. 5. 6. 6. 98 EN Official Journal of the European Communities L 163/31 ANNEX BELGIUM EAGGF Guarantee Section expenditure Financial year: 1994 (BEF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 46 868 963 651 clearance (b) Expenditure declared during the preceding year but excluded from that 37 610 355 clearance (c) Expenditure declared, excluded from the present clearance – 44 488 205 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 46 862 085 801 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 415 690 144 46 446 395 658 (a) Expenditure charged in respect of the present year 46 865 740 200 (b) Expenditure charged in respect of the preceding year, but excluded from 37 610 355 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 44 488 205 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later financial year 0 0 (f) Total expenditure charged, coming under the present clearance 46 858 862 350 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 412 466 693 clearance of the accounts (2f – 1g) - L 163/32 EN Official Journal of the European Communities 6. 6. 98 DENMARK EAGGF Guarantee Section expenditure Financial year: 1994 (DKK) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 9 693 942 824,61 clearance (b) Expenditure declared during the preceding year but excluded from that 261 991 880,28 clearance (c) Expenditure declared, excluded from the present clearance – 217 632 480,18 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 9 738 302 224,71 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 34 594 787,72 9 703 707 436,99 (a) Expenditure charged in respect of the present year 9 670 777 437,62 (b) Expenditure charged in respect of the preceding year, but excluded from 261 991 880,28 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 217 632 480,18 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 9 715 136 837,72 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 11 429 400,73 clearance of the accounts (2f – 1g) - 6. 6. 98 EN Official Journal of the European Communities L 163/33 GERMANY EAGGF Guarantee Section expenditure Financial year: 1994 (DEM) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 9 928 904 555,58 clearance (b) Expenditure declared during the preceding year but excluded from that 600 977 770,84 clearance (c) Expenditure declared, excluded from the present clearance – 625 852 168,80 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 9 904 030 157,62 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 43 076 291,12 9 860 953 866,50 (a) Expenditure charged in respect of the present year 9 928 293 557,67 (b) Expenditure charged in respect of the preceding year, but excluded from 600 977 770,84 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 625 852 168,80 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 9 903 419 159,71 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 42 465 293,21 clearance of the accounts (2f – 1g) - L 163/34 EN Official Journal of the European Communities 6. 6. 98 GREECE EAGGF Guarantee Section expenditure Financial year: 1994 (GDR) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 773 412 247 306 clearance (b) Expenditure declared during the preceding year but excluded from that 0 clearance (c) Expenditure declared, excluded from the present clearance – 14 056 031 234 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 759 356 216 072 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 4 562 037 494 754 794 178 578 (a) Expenditure charged in respect of the present year 773 469 535 426 (b) Expenditure charged in respect of the preceding year, but excluded from 0 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 14 056 031 234 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0 0 (f) Total expenditure charged, coming under the present clearance 759 413 504 192 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 4 619 325 614 clearance of the accounts (2f – 1g) - 6. 6. 98 EN Official Journal of the European Communities L 163/35 SPAIN EAGGF Guarantee Section expenditure Financial year: 1994 (ESP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 729 971 500 509 clearance (b) Expenditure declared during the preceding year but excluded from that 73 377 020 113 clearance (c) Expenditure declared, excluded from the present clearance – 102 176 374 897 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 701 172 145 725 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 1 616 908 294 699 555 237 431 (a) Expenditure charged in respect of the present year 729 459 474 816 (b) Expenditure charged in respect of the preceding year, but excluded from 73 377 020 113 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 102 176 374 897 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0 0 (f) Total ependiture charged, coming under the present clearance 700 660 120 032 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 1 104 882 601 clearance of the accounts (2f – 1g) - L 163/36 EN Official Journal of the European Communities 6. 6. 98 FRANCE EAGGF Guarantee Section expenditure Financial year: 1994 (FRF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 52 981 388 267,23 clearance (b) Expenditure declared during the preceding year but excluded from that 3 110 778 096,51 clearance (c) Expenditure declared, excluded from the present clearance – 3 070 415 234,71 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 53 021 751 129,03 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 518 731 862,82 52 503 019 266,21 (a) Expenditure charged in respect of the present year 52 802 730 864,61 (b) Expenditure charged in respect of the preceding year, but excluded from 3 110 778 096,51 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 3 070 415 234,71 the present clearance (d) Expenditure charged in respect of the present year, which is already 0,00 subject to a clearance decision (e) Expenditure charged to a later exercise 179 945 575,32 (f) Total expenditure charged, coming under the present clearance 53 023 039 301,73 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 520 020 035,52 clearance of the accounts (2f – 1g) - 6. 6. 98 EN Official Journal of the European Communities L 163/37 IRELAND EAGGF Guarantee Section expenditure Financial year: 1994 (IEP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 1 181 045 319,52 clearance (b) Expenditure declared during the preceding year but excluded from that 458 554,44 clearance (c) Expenditure declared, excluded from the present clearance – 3 344 334,65 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 1 178 159 539,31 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 3 438 853,29 1 174 720 686,02 (a) Expenditure charged in respect of the present year 1 178 258 927,22 (b) Expenditure charged in respect of the preceding year, but excluded from 458 554,44 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 3 344 334,65 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 1 175 373 147,01 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 652 460,99 clearance of the accounts (2f – 1g) - L 163/38 EN Official Journal of the European Communities 6. 6. 98 ITALY EAGGF Guarantee Section expenditure Financial year: 1994 (ITL) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 7 269 367 990 162 clearance (b) Expenditure declared during the preceding year but excluded from that 328 052 868 479 clearance (c) Expenditure declared, excluded from the present clearance – 449 078 987 827 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 7 148 341 870 814 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 191 864 370 710 6 956 477 500 104 (a) Expenditure charged in respect of the present year 7 220 045 509 560 (b) Expenditure charged in respect of the preceding year, but excluded from 328 052 868 479 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 449 078 987 827 the present clearance (d) Expenditure charged in respect of the present year, which is already 0 subject to a clearance decision (e) Expenditure charged to a later exercise 36 421 859 436 (f) Total expenditure charged, coming under the present clearance 7 135 441 249 648 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 178 963 749 544 clearance of the accounts (2f – 1g) - 6. 6. 98 EN Official Journal of the European Communities L 163/39 LUXEMBOURG EAGGF Guarantee Section expenditure Financial year: 1994 (LUF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 477 297 768 clearance (b) Expenditure declared during the preceding year but excluded from that 14 188 574 clearance (c) Expenditure declared, excluded from the present clearance – 13 226 892 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 478 259 450 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 11 962 119 466 297 331 (a) Expenditure charged in respect of the present year 477 315 187 (b) Expenditure charged in respect of the preceding year, but excluded from 14 188 574 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 13 226 892 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0 0 (f) Total expenditure charged, coming under the present clearance 478 276 869 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 11 979 538 clearance of the accounts (2f – 1g) - L 163/40 EN Official Journal of the European Communities 6. 6. 98 NETHERLANDS EAGGF Guarantee Section expenditure Financial year: 1994 (NLG) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 4 198 939 679,42 clearance (b) Expenditure declared during the preceding year but excluded from that 1 178 066,51 clearance (c) Expenditure declared, excluded from the present clearance – 585 742,36 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 4 199 532 003,57 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 19 949 266,06 4 179 582 737,51 (a) Expenditure charged in respect of the present year 4 188 600 170,18 (b) Expenditure charged in respect of the preceding year, but excluded from 1 178 066,51 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 585 742,36 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 4 189 192 494,33 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 9 609 756,82 clearance of the accounts (2f – 1g) - 6. 6. 98 EN Official Journal of the European Communities L 163/41 PORTUGAL EAGGF Guarantee Section expenditure Financial year: 1994 (PTE) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 141 216 244 963 clearance (b) Expenditure declared during the preceding year but excluded from that 3 562 835 605 clearance (c) Expenditure declared, excluded from the present clearance – 7 014 592 645 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 137 764 487 923 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 1 041 254 951 136 723 232 972 (a) Expenditure charged in respect of the present year 139 567 752 059 (b) Expenditure charged in respect of the preceding year, but excluded from 3 562 835 605 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 7 014 592 645 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0 0 (f) Total expenditure charged, coming under the present clearance 136 115 995 019 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following – 607 237 953 clearance of the accounts (2f – 1g) - L 163/42 EN Official Journal of the European Communities 6. 6. 98 UNITED KINGDOM EAGGF Guarantee Section expenditure Financial year: 1994 (GBP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 2 240 923 484,89 clearance (b) Expenditure declared during the preceding year but excluded from that 85 024 800,11 clearance (c) Expenditure declared, excluded from the present clearance – 90 772 775,92 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 2 235 175 509,08 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 33 622 873,37 2 201 552 635,71 (a) Expenditure charged in respect of the present year 2 241 069 652,02 (b) Expenditure charged in respect of the preceding year, but excluded from 85 024 800,11 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 90 772 775,92 the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision (e) Expenditure charged to a later exercise 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 2 235 321 676,21 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 33 769 040,50 clearance of the accounts (2f – 1g)