1999/187/EC: Commission Decision of 3 February 1999 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1995 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1999) 209)
10. 3. 1999 EN Official Journal of the European Communities L 61/37 COMMISSION DECISION of 3 February 1999 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1995 of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (notified under document number C(1999) 209) (1999/187/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 1995; whereas Article 5(2) of Regulation (EEC) No 729/70 provides that the 1995 financial year began on 16 October 1994 and ended on 15 October 1995; required to clear Whereas the Commission has carried out the verifications provided for in Article 9(2) of Regulation (EEC) No 729/ 70; 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 accounts must the 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 include the determination of (1) OJ L 94, 28. 4. 1970, p. 13. (2) OJ L 125, 8. 6. 1995, p. 1. (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. the total expenditure booked to the accounts for a finan- cial year under Articles 100 and 101 and the total ex- penditure recognised by the Commission when clearing the accounts is to be booked, under a single article, as additional 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 agricultural markets, may be financed; whereas the inspections carried out show that a part of the expendi- ture declared by the Member States does not meet these conditions and therefore must be disallowed; whereas the amounts declared by each of the Member States 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 Section and that charged in respect of the year, are annexed to this Decision; PTE respectively 53 526 391 438, 3 032 760 954,71, 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 was not covered by the Decision for the clearance of the 1994 EAGGF accounts, because final payments for oilseeds were not made until 1995 and the results of EAGGF inquiries covered all spending in respect of the 1994 harvest and not only the advances paid during 1994; whereas the expenditure declared 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 improve- ment of the quality of milk amounting to ESP 101 802 242 and by the United Kingdom (part only of the L 61/38 EN Official Journal of the European Communities 10. 3. 1999 total expenditure) in respect of the public storage opera- tions for beef amounting to GBP 1 849 000, was also not covered by the Decision for the clearance of the 1994 accounts; whereas, therefore, these amounts have been added back to the expenditure declared by the Member States the 1995 clearance exercise and will be for currently cleared; the amounts concerned have already been paid over to the Commission by deduction from monthly advances; these Member States have availed whereas certain of themselves of the conciliation procedure; whereas the Commission should reexamine these corrections once the conciliation reports are available; whereas this Decision is, nevertheless, immediately applicable; respectively 32 880 545 592, 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, to BEF 45 316 257, DKK amounting 224 526 603,99, DEM 240 025 381,10, GRD 978 809 128, ESP IEP FRF 639 231,75, ITL 299 570 865 085, LUF 14 402 947, NLG 789 273,12, PTE 3 388 841 516 and GBP 84 710 673,60 is not covered by this Decision because final payments for oilseeds were not made until 1996 and the results of EAGGF inquiries cover all spending in respect of the 1995 harvest and not only the advances paid during 1995; 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; 2 895 278 255,52, 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 for the 1994 EAGGF budget year and to DEM 637 350 for the 1995 EAGGF budget year, and by Greece in respect of the 3,6 % deduction on aid for forestry measures amounting to GRD 93 542 717, 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; reserve, financial corrections Whereas Commission Decision 89/255/EEC (1) indicated, with a for Belgium amounting to BEF 14 080 665 concerning the value of 974 tonnes of wheat flour sent as food aid under Regula- tion (EEC) No 93/82; whereas the Decision of the Brus- sels commercial tribunal of 20 June 1997 rejected the case of the contractor and awarded damages of BEF 250 000 and costs of BEF 29 288; whereas these payments should be covered by this Decision as they are chargeable to the Community budget; the Belgian intervention agency against Whereas corrections are necessary if the statutory time limits allowed for payments to be made have elapsed; whereas these corrections for Germany, Spain and Ireland under various schemes amount to DEM 2 340 035,67, ESP 3 362 203 596 and IEP 3 021 310,04 respectively; whereas amount to PTE 76 346 800; whereas Whereas corrections are necessary in respect of recoveries which are long outstanding; whereas these corrections for Portugal the Commission reserves the possibility to reexamine the corrections made under this clearance of accounts if, following the outcome of further enquiries or of legal proceedings, amounts are considered not to be due or to be non-recoverable; whereas this Decision is nevertheless immediately applicable; Whereas Article 5(2)(c) of Regulation (EEC) No 729/70 provides that the Commission may refuse to finance expenditure effected within a period of 24 months preceding its written communication of the results of its checks to the Member States concerned; whereas the Commission has communicated the results of certain checks to the Member States concerned between May and September 1997; whereas financial consequences may arise from these checks and that these consequences may affect expenditure declared in the financial year 1995; whereas, in relation to these checks, the Commission has not yet communicated its conclusions on the evaluation of any expenditure which it may propose to exclude to the Member States pursuant concerned; whereas this Decision does not prejudice the Commission’s right to exclude by subsequent Decision from Community financing expenditure effected in the financial year 1995 for which it finds as a result of the aforementioned checks that this expenditure was not in compliance with Community rules; to Article 5(2)(c) Whereas, before a financial correction that is eligible for the conciliation procedure set up by Commission Decision 94/442/EC (2) 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 studies 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 clearance decision; whereas the clearance decision should not, however, be delayed further; whereas the corresponding amounts have there- fore been deducted from the expenditure declared by the Member States concerned in respect of the year under consideration and will be cleared later; (1) OJ L 106, 18. 4. 1989, p. 37. (2) OJ L 182, 16. 7. 1994, p. 45. 10. 3. 1999 EN Official Journal of the European Communities L 61/39 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 subsequent 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 October 1998; 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 October 1998 and relating to matters covered by this Decision, HAS ADOPTED THIS DECISION: Article 1 States’ Member expenditure financed by the EAGGF Guarantee Section in respect of 1995 are hereby cleared as shown in the Annex. concerning accounts Article 2 The amounts arising under point 3 of the Annex are to be booked as part of the expenditure referred to in Article 4(1) of Commission Regulation (EC) No 296/96 (1) in respect of the second month after the notification of this Decision. Article 3 This Decision is addressed to the Member States. Done at Brussels, 3 February 1999. For the Commission Franz FISCHLER Member of the Commission (1) OJ L 39, 17. 2. 1996, p. 5. L 61/40 EN Official Journal of the European Communities 10. 3. 1999 ANNEX BELGIUM EAGGF Guarantee Section expenditure Financial year: 1995 (BEF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 63 014 113 747 clearance (b) Expenditure declared during the preceding year but excluded from that 44 488 205 clearance (c) Expenditure declared, excluded from the present clearance – 45 316 257 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 63 013 285 695 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 26 566 907 62 986 718 788 (a) Expenditure charged in respect of the present year 62 964 705 972 (b) Expenditure charged in respect of the preceding year, but excluded from 44 488 205 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 45 316 257 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 62 963 877 920 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following – 22 840 868 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/41 DENMARK EAGGF Guarantee Section expenditure Financial year: 1995 (DKK) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 10 339 564 582,82 clearance (b) Expenditure declared during the preceding year but excluded from that 217 632 480,18 clearance (c) Expenditure declared, excluded from the present clearance – 224 526 603,99 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 10 332 670 459,01 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 1 699 735,48 10 330 970 723,53 (a) Expenditure charged in respect of the present year 10 339 456 956,37 (b) Expenditure charged in respect of the preceding year, but excluded from 217 632 480,18 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 224 526 603,99 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 10 332 562 832,56 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 1 592 109,03 clearance of the accounts (2f – 1g) L 61/42 EN Official Journal of the European Communities 10. 3. 1999 GERMANY EAGGF Guarantee Section expenditure Financial year: 1995 (DEM) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 10 424 357 455,08 clearance (b) Expenditure declared during the preceding year but excluded from that 625 852 168,80 clearance (c) Expenditure declared, excluded from the present clearance – 259 081 154,94 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 10 791 128 468,94 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 11 419 803,28 10 779 708 665,66 (a) Expenditure charged in respect of the present year 10 420 913 174,43 (b) Expenditure charged in respect of the preceding year, but excluded from 625 852 168,80 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 259 081 154,94 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 10 787 684 188,29 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 7 975 522,63 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/43 GREECE EAGGF Guarantee Section expenditure Financial year: 1995 (GDR) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 760 186 802 122 clearance (b) Expenditure declared during the preceding year but excluded from that 14 056 031 234 clearance (c) Expenditure declared, excluded from the present clearance – 12 779 551 647 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 761 463 281 709 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 12 547 321 555 748 915 960 154 (a) Expenditure charged in respect of the present year 758 830 725 324 (b) Expenditure charged in respect of the preceding year, but excluded from 14 056 031 234 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 12 779 551 647 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 760 107 204 911 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 11 191 244 757 clearance of the accounts (2f – 1g) L 61/44 EN Official Journal of the European Communities 10. 3. 1999 SPAIN EAGGF Guarantee Section expenditure Financial year: 1995 (ESP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 796 712 097 136 clearance (b) Expenditure declared during the preceding year but excluded from that 102 176 374 897 clearance (c) Expenditure declared, excluded from the present clearance – 40 632 077 196 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 858 256 394 837 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 24 935 116 620 833 321 278 217 (a) Expenditure charged in respect of the present year 794 958 633 673 (b) Expenditure charged in respect of the preceding year, but excluded from 102 176 374 897 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 40 632 077 196 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 856 502 931 374 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 23 181 653 157 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/45 FRANCE EAGGF Guarantee Section expenditure Financial year: 1995 (FRF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 54 783 913 042,92 clearance (b) Expenditure declared during the preceding year but excluded from that 3 070 415 234,71 clearance (c) Expenditure declared, excluded from the present clearance – 2 895 278 255,52 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 54 959 050 022,11 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 647 861 561,87 54 311 188 460,24 (a) Expenditure charged in respect of the present year 54 784 117 533,05 (b) Expenditure charged in respect of the preceding year, but excluded from 3 070 415 234,71 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 2 895 278 255,52 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 54 959 254 512,24 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 648 066 052,00 clearance of the accounts (2f – 1g) L 61/46 EN Official Journal of the European Communities 10. 3. 1999 IRELAND EAGGF Guarantee Section expenditure Financial year: 1995 (IEP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 1 156 831 177,57 clearance (b) Expenditure declared during the preceding year but excluded from that 3 344 334,65 clearance (c) Expenditure declared, excluded from the present clearance – 639 231,75 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 1 159 536 280,47 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 5 029 692,85 1 154 506 587,62 (a) Expenditure charged in respect of the present year 1 154 682 107,12 (b) Expenditure charged in respect of the preceding year, but excluded from 3 344 334,65 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 639 231,75 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 1 157 387 210,02 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 2 880 622,40 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/47 ITALY EAGGF Guarantee Section expenditure Financial year: 1995 (ITL) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 8 244 825 976 202 clearance (b) Expenditure declared during the preceding year but excluded from that 449 078 987 827 clearance (c) Expenditure declared, excluded from the present clearance – 452 644 903 315 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 8 241 260 060 714 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 92 449 128 894 8 148 810 931 820 (a) Expenditure charged in respect of the present year 8 204 701 239 447 (b) Expenditure charged in respect of the preceding year, but excluded from 449 078 987 827 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 452 644 903 315 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 8 201 135 323 959 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 52 324 392 139 clearance of the accounts (2f – 1g) L 61/48 EN Official Journal of the European Communities 10. 3. 1999 LUXEMBOURG EAGGF Guarantee Section expenditure Financial year: 1995 (LUF) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 549 333 438 clearance (b) Expenditure declared during the preceding year but excluded from that 13 226 892 clearance (c) Expenditure declared, excluded from the present clearance – 14 402 947 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 548 157 383 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged 0 548 157 383 (a) Expenditure charged in respect of the present year 549 333 438 (b) Expenditure charged in respect of the preceding year, but excluded from 13 226 892 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 14 402 947 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 548 157 383 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 0 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/49 NETHERLANDS EAGGF Guarantee Section expenditure Financial year: 1995 (NLG) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 4 061 961 873,55 clearance (b) Expenditure declared during the preceding year but excluded from that 585 742,36 clearance (c) Expenditure declared, excluded from the present clearance – 789 273,12 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 4 061 758 342,79 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 41 749 436,82 4 020 008 905,97 (a) Expenditure charged in respect of the present year 4 063 560 064,79 (b) Expenditure charged in respect of the preceding year, but excluded from 585 742,36 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 789 273,12 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 4 063 356 534,03 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 43 347 628,06 clearance of the accounts (2f – 1g) L 61/50 EN Official Journal of the European Communities 10. 3. 1999 AUSTRIA EAGGF Guarantee Section expenditure Financial year: 1995 (ATS) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 1 133 290 562,58 clearance (b) Expenditure declared during the preceding year but excluded from that clearance (c) Expenditure declared, excluded from the present clearance (d) Expenditure declared, which is already subject to a clearance decision 0,00 0,00 0,00 (e) Expenditure declared, coming under the present clearance 1 133 290 562,58 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged 0,00 1 133 290 562,58 (a) Expenditure charged in respect of the present year 1 133 681 679,96 (b) Expenditure charged in respect of the preceding year, but excluded from that clearance (c) Expenditure charged in respect of the present year, but excluded from 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 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 1 133 681 679,96 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 391 117,38 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/51 PORTUGAL EAGGF Guarantee Section expenditure Financial year: 1995 (PTE) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 137 094 083 127 clearance (b) Expenditure declared during the preceding year but excluded from that 7 014 592 645 clearance (c) Expenditure declared, excluded from the present clearance – 3 805 230 235 (d) Expenditure declared, which is already subject to a clearance decision 0 (e) Expenditure declared, coming under the present clearance 140 303 445 537 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 3 000 840 049 137 302 605 488 (a) Expenditure charged in respect of the present year 138 534 488 428 (b) Expenditure charged in respect of the preceding year, but excluded from 7 014 592 645 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 3 805 230 235 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 141 743 850 838 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 4 441 245 350 clearance of the accounts (2f – 1g) L 61/52 EN Official Journal of the European Communities 10. 3. 1999 FINLAND EAGGF Guarantee Section expenditure Financial year: 1995 (FIM) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 351 662 740,66 clearance (b) Expenditure declared during the preceding year but excluded from that clearance (c) Expenditure declared, excluded from the present clearance (d) Expenditure declared, which is already subject to a clearance decision 0,00 0,00 0,00 (e) Expenditure declared, coming under the present clearance 351 662 740,66 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged 0,00 351 662 740,66 (a) Expenditure charged in respect of the present year 351 432 090,58 (b) Expenditure charged in respect of the preceding year, but excluded from that clearance (c) Expenditure charged in respect of the present year, but excluded from 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 0,00 0,00 (f) Total expenditure charged, coming under the present clearance 351 432 090,58 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following – 230 650,08 clearance of the accounts (2f – 1g) 10. 3. 1999 EN Official Journal of the European Communities L 61/53 SWEDEN EAGGF Guarantee Section expenditure Financial year: 1995 (SEK) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 695 552 975,80 clearance (b) Expenditure declared during the preceding year but excluded from that clearance (c) Expenditure declared, excluded from the present clearance (d) Expenditure declared, which is already subject to a clearance decision 0,00 0,00 0,00 (e) Expenditure declared, coming under the present clearance 695 552 975,80 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged 0,00 695 552 975,80 (a) Expenditure charged in respect of the present year 700 679 368,99 (b) Expenditure charged in respect of the preceding year, but excluded from that clearance (c) Expenditure charged in respect of the present year, but excluded from the present clearance (d) Expenditure charged in respect of the present year, which is already subject to a clearance decision 0,00 0,00 0,00 (e) Expenditure charged to a later exercise – 5 126 393,19 (f) Total expenditure charged, coming under the present clearance 695 552 975,80 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 0,00 clearance of the accounts (2f – 1g) L 61/54 EN Official Journal of the European Communities 10. 3. 1999 UNITED KINGDOM EAGGF Guarantee Section expenditure Financial year: 1995 (GBP) 1. Expenditure recognised (a) Expenditure declared by the Member State in respect of the present 2 392 925 303,57 clearance (b) Expenditure declared during the preceding year but excluded from that 90 772 775,92 clearance (c) Expenditure declared, excluded from the present clearance – 84 710 673,60 (d) Expenditure declared, which is already subject to a clearance decision 0,00 (e) Expenditure declared, coming under the present clearance 2 398 987 405,89 (a + b + c + d) (f) Expenditure disallowed (g) Total expenditure recognised (e + f) 2. Expenditure charged – 33 099 652,54 2 365 887 753,35 (a) Expenditure charged in respect of the present year 2 386 464 923,14 (b) Expenditure charged in respect of the preceding year, but excluded from 90 772 775,92 that clearance (c) Expenditure charged in respect of the present year, but excluded from – 84 710 673,60 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 2 392 527 025,46 (a + b + c + d + e) 3. Expenditure chargeable to or payable to the Member State following 26 639 272,11 clearance of the accounts (2f – 1g)